 |
| Sweater |
Sweater Costing: Like other garments the method of sweater costing varies from style to style since there are different styles in sweater. Following one is the sample costing sheet for basic concept.
SWEATER COSTING SHEET
|
BUYER
|
ORDER
QUANTITY
|
20,000
pcs
|
|
|
Order / STYLE#
|
|
|
|
|
DESCRIPTION
|
V-nk
L/S pullover
|
Delivery
Date:
|
15-Oct-13
|
|
SIZE RANGE
|
S-XXL
|
|
|
|
YARN COMPOSITION
|
100%
Cotton 2/32
|
|
|
|
YARN SUPPLIER
|
|
|
|
|
GAUGE
|
12
gg
|
|
|
|
ACTUAL WEIGHT
|
9.00
Lbs/dz
|
TOTAL
YARN
|
|
|
WT+ WASTAGE (10%)0.9
|
9.90
Lbs/dz
|
16,500.00
Lbs
|
|
|
YARN RATE/LBS
|
$
2.70
|
|
|
|
COSTING
(IN DZ)
|
|
|
|
|
Yarn Cost (USD) / Dzn
|
$
26.73
|
|
|
|
Regular Accessories / Dzn
|
$
4.00
|
|
|
|
Fabric (Fur/Sherpa/Tafeta)
|
|
|
|
|
Button/Dzn
|
|
|
|
|
Embroidery/Dzn
|
|
|
|
|
Zipper/Dzn
|
|
|
|
|
Lab test/Badge /per dzn
|
|
|
|
|
CM / Dzn
|
$
31.52
|
|
|
|
Commercial/ Dzn
|
$
2.00
|
|
|
|
Total (USD) / Dzn
|
$
64.25
|
|
|
|
Buying
house commission/Dzn
|
$
3.21
|
|
|
|
Grand Total / Dzn
|
$
67.46
|
|
|
|
Cost / Pc(USD)FOB
|
$
5.62
|
|
|
To calculate CM (cost of manufacture) one must know the knitting, linking productivity and labor cost of trimming, mending, ironing etc. In Bangladesh, standard wage is calculated $3.15/day in average sweater factories for knitting, linking operator. If knitting productivity is 4.5pcs/day, knitting cost will be $0.70/pc. If linking productivity is 15pcs/day, linking cost will be $0.21/pc.Let us see the following sample CM calculation sheet:
CM CALCULATION SHEET
|
DESCRIPTION
|
Productivity
|
USD
|
BDT
|
|
Winding / Pc
|
|
$
0.0250
|
BDT
2.00
|
|
Knitting / Pc
|
4.5
|
$
0.7000
|
BDT
56.00
|
|
Linking / Pc
|
15
|
$
0.2100
|
BDT
16.80
|
|
Trimming & Mending / Pc
|
|
$
0.0750
|
BDT
6.00
|
|
Iron/Pc
|
|
$
0.0500
|
BDT
4.00
|
|
Zipper Attachment / Pc
|
|
|
|
|
Fabric Attachment / Pc
|
|
|
|
|
Btn Attachment / Pc
|
|
|
|
|
Misc/Pc
|
|
$
0.0625
|
BDT
5.00
|
|
Total Labour cost/pc
|
|
$
1.1225
|
BDT
89.80
|
|
Prod Bonus/pc (25%)
|
|
$
0.2806
|
BDT
22.45
|
|
Fixed(overhead) cost/pc (70%)
|
|
$
0.7858
|
BDT
62.86
|
|
Total Cost/pc
|
|
$
2.1889
|
BDT
175.11
|
|
TOTAL Cost / Dzn.
|
|
$
26.2665
|
BDT
2,101.32
|
|
Profit / Dzn. (20%)
|
|
$
5.2533
|
BDT
420.26
|
|
TOTAL CM / DZN.
|
|
$
31.5198
|
BDT
2,521.58
|
Thanks First of all
ReplyDeletePls send to understand Mics/pcs ?
and Total Labour cost/pc ???
Haque
mhsourcing12@gmail.com
Misc means miscellaneous. Nothing else!
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