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Manufacturing
S
N
Processes
Spinning
Weaving
Garments
Manufacturing
Blowroom
Carding
Drawing Frame
Combing (Comber
Frame)
Drawing
Roving Manufacturing
Ring Spinning
Yarn from Spinning
Section
Doubling and Twisting
Winding
Creeling
Warping
Sizing
Winding on Weavers
Beam
Weaving
Inspection of Grey Cloth
Stitching
Cropping
Brushing
Singeing
Desizing
Scouring
Bleaching
Souring
Washing
Drying
Mercerizing
Dyeing / Printing
Aftertreatment
Finishing
Inspection
Packing
Baling
Design / Sketch
Pattern Design
Sample Making
Production Pattern
Grading
Marker Making
Spreading
Cutting
Sorting / Bundling
Sewing / Assembling
Inspection
Pressing / Finishing
Final Inspection
Packing
Despatch
About 65-70% cost of the garment is the cost of the fabric and hence it is very crucial to get the right
cost of the fabric from fabric manufacturers and suppliers.
A large variety of fabrics are used in the export/domestic market for different end uses. Costing
depends a lot on quantity and order received. Buyers send specifications and the fabric has to be
developed as per the design trend. Garment manufacturers or merchandiser source fabrics with
specific construction and characteristics in different quantities for different end uses. Garment
manufacturers struggle to get the best possible cost of the fabric. It would be interesting to know the
important points to consider for getting a comprehensive understanding of costing. Costing seems to
be a complex exercise as it depends on a number of variables. Costs are calculated taking into
consideration the complete production process and machinery involved.
Introduction:
Cost typically can be defined as the economic value placed upon the resources consumed to make a
product. Costing is the process of estimating and then determining the total cost of producing a
garment, including the cost of materials, labour and transportation as well as the general expenses
of the operating the business. Merchandiser has to have thorough understanding of costing. There are
several reasons where cost plays the vital role. Merchandiser does the costing mainly for two
purposes.
Pricing of the garment: If manufacturer is selling garments directly to the end consumers, then its
very important to estimate the cost very accurately. Pricing of the garment can be done by
manufacturing
cost
added
with
estimated
mark-up
or
profit
to
it.
Order acceptance: If manufacturer is exporting the garment, the costing is base of the business. On
the basis of cost of manufacturing including wages, operating expenses and transportation and freight
charges, and profit margin of company, merchandiser claims the cost of unit garment. With this cost
merchandiser negotiates with buyer and decides whether to accept the order or not.
In order to do perfect garment costing, one must know about all the activities including
purchase of fabrics, sewing, packing, transport, overheads, etc. and also about their costs,
procedures, advantages and risk factors. Merchandiser must be aware that there are
always fluctuations in the costs of raw materials and accessories, charges of knitting,
processing, finishing, sewing and packing, charges of transport and conveyance. The
method of making costing will vary from style to style, as there are many different styles in
garments.
Fabric
Quality
Trims
All these components of garment cost depend upon certain parameters which drastically affects above
cost parameters. These parameters plays vital role when production merchandiser does the costing of
garment; as these parameters are very dynamic and keep fluctuating frequently.
The parameters that affect the garment cost mostly are; Unit of Measurement, MOQ, Incoterm
decided between raw material vendor and garment manufacturer, order quantity, etc.
Conclusion
Production merchandiser is responsible for doing the costing; hence knowledge of costing is must for
merchandiser. Apart from costing knowledge merchandiser must be aware of fluctuation of cost of
different components of garment, time to time. The costing is very dynamic process; at international
level negotiation is done only on cost of production or most popularly known FOB of the garment.
Hence, merchandiser should be very careful while negotiating the cost of garment with the buyer.
Sourcing is common practice globally in garment business, production merchandiser is playing buyers
role for fabric/ trim manufacture on the other hand he/she plays suppliers role for garment buyer.
Production merchandiser must take care of both roles, when it comes to cost as well.
You can source yarn, knit fabric and process the knitted fabric as per your
requirement or
Let you will purchase yarn and get knitting and dyeing processes done by job
workers. To go through this process collect the pricing list of different types of yarn
(or at least for the yarn that you will purchase for your product), knitting cost,
knitting loss%, dyeing cost per kg and process loss% from suppliers.
You can source yarn, knit fabric and process the knitted fabric as per your
requirement or
Let you will purchase yarn and get knitting and dyeing processes done by job
workers. To go through this process collect the pricing list of different types of yarn
(or at least for the yarn that you will purchase for your product), knitting cost,
knitting loss%, dyeing cost per kg and process loss% from suppliers.
Knitting cost:
For Single Jersey Rs.15/kg
For Rib
- Rs.18/kg
For Interlock
- Rs. 30-35/kg
Knitting loss: 2%
Dyeing cost: Rs. 80/kg for dark shades
Process loss (Dyeing): 6%
Fabric cost: Ready to use fabric cost is calculated using basic calculation as shown
in the following table. Cost of the knits fabric is represented in price per Kg.
Shell Fabric
Fabric Description
Yarn cost (Rs.)
Collar/Cuf
200.00
18.00
20.00
4.36
4.40
Processing cost
80.00
80.00
18.14
18.26
Rs. 320.50
Rs. 322.66
(Dyeing) (Rs.)
Processing loss (6%)
(Rs.)
Cost per Kg
Fabric Consumption: Next step is to find requirement of fabric for the polo.
Suppose for this polo shirt you need shell fabric 0.32 Kg and Ribs for cuff and collar
0.080 Kg. Read how to calculate fabric consumption for a knitted garment to know
fabric consumption calculation.
Items
2/60s single
Consumpti UOM*
Rate
Amount
Remark
on
(Rs.)
(Rs.)
102.56
0.32
KGs
320.5
KGs
322.66 25.81
jersey
2
ribs
3
Meters
approx.
Buttons
Gross
approx.
Main label
Unit
approx.
Care label
Unit
approx.
Hang Tags
Unit
approx.
Price Tags
Unit
approx.
Poly bags
10 Kimble
Unit
approx.
Unit
0.5
approx.
Total Cost
142.87
So, Total fabric cost is Rs. 128.37 and including other material costs total cost of the
material for making this Polo Rs. 142.87
Now for each item merchants generally purchased extra quantity of inventory (from
2% to 7%) as buffer. This excess cost due to extra purchase of material is added
into the garment costing.
Shirting:
Morajee is the first company in India to have successfully entered a joint venture
with an Italian company for setting up a yarn dyed shirting fabric unit at Nagpur,
India.
The division specializes in color woven high end premium shirtings with fine yarn
counts upto 180/2. The products are manufactured using the latest dyeing and
finishing facilities and are in accordance with the Oeko-tex standard as well as
national and international standards of full quality control assurance, at all times.
This division is also equipped with advanced equipment for testing yarn, fabric and
chemicals in accordance with international testing standards.
Today this division boasts of a growing customer base spread across the globe.
Fashion:
Satin, cambric, poplin, lawn and silk are just some of the exciting high fashion
printed fabrics manufactured by this division. Subtle bi-prints, small geometric
patterns, bold and beautiful floral prints intended for all seasons are the essence of
this division. You can look forward to oriental prints as well as ethnic patterns that
breathe the spirit of the old world. Our designs satiates the fashion appetite of both
men and women.
Voiles:
Morarjee caters to the Middle East and African Subcontinent along with the
conversion centers in Europe and Far East for its traditional ensembles.
Morarjee imports the best of raw material for spinning its fine count yarns and has
mastered the art of giving special finishes to products through A.G.Cilander of
Switzerland, producing world-class cotton rich fabrics for these regions.
Our designers work on African & Middle Eastern designs to create thobes best suited
for the African palate. Constant innovation breathes a new life into this traditional
garment.
Guthra:
Morarjee is one of the largest suppliers of Guthra (Arab headgear). Our voiles for the
guthra are elegant and pleasing to the eye. The guthra, a square head cloth, is worn
over the kuffiyah (skull cap). It is folded diagonally to form a triangle, and held in
place by a coil of black wool called the igaal. They are made from extra long staple
Giza Cotton from Egypt and Pima cotton sourced from USA.
Manufacturing Facilities Fabric: