Parameters for Fabric Costing

7/30/2019 Parameters for Fabric Costing

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COSTING OF APPAREL PRODUCTS

Material Costing


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Cost a Garment

Efficient companies cost a garment soon after thesample is completed for assistance in weighing its

merit as a potential addition to the line.

Estimated cost of materials and production are the

determining factors.


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Cost a Garment

Despite Industry looking for consistent

costing methods there exist, about as many

techniques for costing as there are individual firms.


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Staple Vs Fashion Products

What are Staple or Fashion garments

Fabric Costs increase when moving from

basic/staple to fashion garments

Some trims might show very little variance in

cost between staple to style

Other considerations are minimum quantitiesand lead times

Risks involved in fashion colors


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Risks of fashion goods

Buying high fashion fabric at a premium price

Customer changing style at the last minute 50%

more time spent by sales, marketing, andmanufacturing to overcome crisis

Fabric, trim carry over costs

Re-dying of trims


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Risks of fashion goods

Why female gray flannel mantailoredtrousers have a higher retail price thancomparable garments in the Mens

department?


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Direct Material an Important factor

For the majority of mass produced garments,material is at least 40% of the entire cost.

Quote: Dr. Joseph Ludden

Engineers have to look long and hard to find

a 10 cents savings opportunity in labor; butmaterial savings of 10 cents are relativelyeasy to find.


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Key stoning

Key stoning establishes the Retail price bydoubling the retailers cost.

A keystoned ten dollar garment probably bears aprice tag which reads $19.99.

Manufacturer rather uses terms line Profit Margin


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Dogs and Hot Numbers

Most manufacturers operate somewhere

between the two extremes ofhot numbers and

dogs therefore strive to have some rhyme and

reason to their costing methods.


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Essential elements of Costing process

+ +

++

1 34 52

1 2 3 4 5

1 2 3

Factory Cost GOE Profit

DM DL Factory O/H

COST TO THE RETAILER


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Sometimes the latter four denoted asIndirect cost are computed aspercentage of the more obvious direct

costs of material and direct labor.


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Elements of Material Cost

Fabric

Thread

Trims

Accessories

Packaging


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Fabric Procurement Considerations

Lead Time

Quality

Delivery

Service

Price

Order Quantity Discounts


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How to arrive at the Cost of material..

Step 1

Designers croquis and specification sheet is prepared

A sample pattern, often called a first pattern is developed

Step 2

The amount of fabric, is estimated for single garment of one size.

Number of buttons, quantity of bindings, tape, lace and othercomponents needed for a single size is estimated

Amount of thread required per garment, is estimated

Step 3

Total quantity required for a dozen garment is established


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Things to remember..

Pattern measurements should first be verified toensure that the pattern indeed does confirm in sizeto the specification sheet of finished garmentmeasurements

To ensure a small percentage may be added to thepattern margins to accommodate cutting and sewinginconsistencies as a manufacturing loss allowance.

Seam margins do not exceed 3/8 in patterns formass production but couture and custom tailoredgarments have generous seam margins.


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Similar as markers, a similar layout of patterns

in in a limited representative form termed as

stencil

Inaccurate yardage estimates can be harmful

to business.


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Trim estimate..

Step 1 Measurement or calculation of the

exact amount used in the single garment.

Step 2 The specification chart is helpful in

determining the different amounts which will

be needed by different sizes.

Step 3 The same extra percentages may be

figured, as for fabric.


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The buttons, rivets and other fasteners usuallyremain constant for all sizes

The method for applying trims which will be used inmanufacturing must be known, in order to calculate

accurately the amount to cost and order. However the total cost of the garment may not vary

as the method applied may invite extra time for theoperator.

Some materials are sold in minimum quantities suchas 1,000 yds, 1000sets, 100 Dozen or 10 gross. Thecost may be accrued accordingly.


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It continues to be more art andimagination than science, and thechances of two manufacturers arriving

at the same cost for the same garmentis just as unlikely as it ever was.

Source: Garment costing Method ormadness in Bobbin Magazine


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Fabric Costing


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Fabric Costing

Elements of fabric costs

Value added process cost

Commercial cost

VAP Cost- Starts from the fiber/yarn stage and goes ontill the fabric is ready.

Commercial Cost- Rate at which the fabric is selling inthe marketplace.


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VAP cost

Fiber-Spinning-Dyeing-Weaving/Knitting-

Fabric.

At each stage there is finishing so that the

input to the next stage ready for use and clean


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Commercial cost

The price at which the fabric is being sold in

the market.

This cost is VAP cost + Profit of the

manufacturer or agent.


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Fabric Costing

Important to know the following:

Count/construction/weight of the fabric

Width of the fabric Source

Quantity

The no.of colors in a print/yarn dyed fabric Limitations of each type of fabric

Finishes / Value Addition


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Fabric Costing

Up charge for Dyeing colors

Discounts

Seconds

stock

Overruns

Consumption


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Georgette

Fabric

Module - Costing of Apparel Products 27


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Georgette Fabric

44-45" or 114 cm. common

57-58"or 140 cm. common

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Width Range

Lay Statistics

Lay Height 4"-4.5

No. of Fab Layers 240-300

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textured and slightly slippery hence difficult to sew.

Interweaving tissue paper or something similar keeps fabric pieces while

working

Pins used with caution since georgette fabric shows pin holes.

Handling


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Georgette Fabric

o 40 gm Variant

o

60 gm Varianto 90 gm Variant

o 80 gm Variant

o 100 gm Variant

o 200 gm Variant

Types of GeorgettePolyester Georgette

Viscose Georgette

Silk Georgette

Cotton Viscose Georgette

Dobby Georgette

o Micro Georgette

o Single Georgette

o Double Georgette

o Moss Georgette

o Laser Georgette

o 6 Kg Variant

o 8 Kg Variant

o 10 Kg Variant

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More About Crepe

CrepeCrepe Back Satin

Crepe de China

Georgette Crepe

Flat Crepe

Moss Crepe/ Sand Crepe30


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TYPES OF CHIFFON

1.Poly chiffon

2.Viscose chiffon

3.Nylon chiffon

4.Silk chiffon


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TYPE OF

CHIFFON

PRICE/

meter

GSM MINIMUM

QTY (IN

METER)

SILK

CHIFFON

Rs.110/ Rs.

85

35 100/200

VISCOSE

CHIFFON

Rs. 45 35 100

NYLONCHIFFON Rs. 35 35 100

POLY

CHIFFON

Rs. 35 40 75

WHOLESALE PRICE


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SILK


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TYPES OF QUALITIES OF SILK

1. CHIFFON

2. DOUPPIONI

3. NOIL

4. CHINA SILK/HABUTAI

5. CHARMEUSE( A satin weave silk with a crepe back )

6. RAW SILK

7. TUSSAH (made from the cocoons of wild tussah silkworms who eat oak and juniper leaves )

8. SHANTUNG

9. CREPE DE CHINE( lightweight fabric made by twisting

some fibers clockwise and others counterclockwise)

Documents

Parameters for Fabric Costing