Saturday, July 20, 2013

Sweater Costing | CM Calculation

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



4 comments:

  1. Thanks First of all
    Pls send to understand Mics/pcs ?
    and Total Labour cost/pc ???
    Haque
    mhsourcing12@gmail.com

    ReplyDelete