Costing is very important for getting an order as well as it focuses the future trends of any industry. To make a effective, profitable and competitive cost sheet one must know about all the processes involves in garments manufacturing very well. All the updated news and costs of fabric, CM of particular garments, trims, wash cost, embroidery cost, traveling cost, terms of payments must be known. Merchandiser is the key person who is responsible for the costing of any item. Now the world is becoming more competitive for garments market and manufacturing as well. So a competitive cost sheet of any item affect the growth of any company.While the industry recorded a remarkable growth in a protected market environment, it faces a series of challenges that have come to the fore in the post-quota situation, notably in many areas.

1. Garment Costing
Variable Function:
a. Fabric Consumption
b. Fabric Cost
c. Accessories Cost
d. Print/Embroidery/Washing Charge
e. C.M.
f. Freight (C & F)
g. Payment mode (at sight deferred payment 60days or 90 days or 120 days, TT, Sales Contract)
Fabric Consumption:
1. Consumption (Kg/ Doz) =
L (Length) = HPS (High Point Shoulder)
= CBL (Central Back length)
= BL (Body Length)
S.L = Sleeve Length
Allowance-01: This is actually sewing allowance in length wise of a garment.
For T-Shirt, Bottom Hem = 2.5-3 Cm
Shoulder Join= 1.5 Cm
Sleeve Hem = 2.5- 3 Cm
Sleeve Join = 1.5 cm
Sub Total = 9 cm
In Hand = 1 cm
Grand Total =10 cm
Per Cut and Sewn allowance = 2 cm
Note: Pocket, Half moon, double layer bottom hem, and double layer sleeve s/b calculated on
lengthwise.
2. Chest Allowance: This is sewing allowance in width wise of garment
a. Side Seam = ½ Chest + 3cm
b. Tube Seam= ½ Chest + 0 cm
c. Per cut and sewn allowance= 2 cm
2. Consumption (Kg/ Doz)= Length in Meter X Width In M X GSM in Kg X 2 X 12 + Wastage
Percentage
3. Neck Rib # 1x1/1x1 elastane rib circular
Neck Rib Consumption:
Height (Length) = Rib height or rib width or rib depth
Total Height= Rib Height X 2 + Allowance
Width = Neck opening or neck width x 2 + 2 cm (Round)
1
X
100 100
(½ C + Allowance-02)
X
GSM
1000
X 2 X 12+Wastage Percentage
(L+S.L. + Allowance-01)

2. = Neck opening or neck width x 2 + 5 cm (V-shape)
Mathematical Calculation:
Example:-
Pls calculate the consumption/doz on the basis of 180 GSM, S/J and
neck rib gsm 230
For picture 01:
Consumption (Kg/ Doz) =
= 2.76 kg/ doz
For picture 02:
Consumption (Kg/ Doz For color A) =
=.86 kg/ doz
Consumption (Kg/ Doz For color B) =
2
X
100 100
( 55 + 3)
X
180
1000
X 2 X 12 + 5%
(70+25 + 10)
C
A
B
19cm
C
D
B
A
A1
B1
C1
A=Body Length= 70 cm
B=Sleeve length=25 cm
½ C=1/2Chest =55 cm A= Body length 1=15 cm
B=Body Length 2= 15 cm
C= Body Length 3=40 cm
D= ½ Chest =55 cm
A1= Sleeve length1=10 cm
B1= Sleeve Length2=5 cm
C1=Sleeve length3=10 cm
Picture 01
Picture 02
X
100 100
( 55 + 3)
X
180
1000
X 2 X 12 + 5%
(15+10 + 8)
X
100 100
( 55 + 3)
X
180
1000
X 2 X 12 + 5%
(15+5 + 4)
2 cm

3. =.63 kg/ doz
Consumption (Kg/ Doz For color C) =
=1.44 kg/ doz
Total consumption: 0.86+0.63+1.44 = 2.93 kg/ doz
Neck Rib Consumption:
Width = Neck width x 2 + 2 cm (Round)
= 19X2+2 = 40 cm
Total Height= Rib Height X 2 + Allowance= 2X2 +2=6 cm
2. Consumption (Kg/ Doz)= Length in Meter X Width In M X GSM in Kg X 12 + Wastage
= .06 X .4X.230X12+18%
=.07 kg/ Doz
Note: Following point s/b considered during marketing cost:
1. Fleece dia is not available.
2. Y/D stripe wastage is huge.
Math:02
1. Question: Fabric Length 100yds width 58 inch (Open) GSM 230, what is fabric weight?
Ans:
Fabric weight in Kg = Length (Meter) X Width (Meter) X GSM in Kg
W (Kg) = l x w x GSM
= (100 Yds X36 X 2.54)/100 X (58 X 2.54)/100
X 230/1000
= 91.44 x 1.4732 x .230
= 30.99 kg
2. Question: Fabric weight 50 kg, Fabric width 40 inch (tube) GSM 180. What is fabric length in
meter?
Ans:
Fabric weight in Kg = Length (Meter) X Width (Meter) X GSM in Kg
W (Kg) = l x w x GSM
50 = l x (40x 2.54x 2)/ 100 X 180/1000
3
X
100 100
(55 + 3)
X
180
1000
X 2 X 12 + 5%
(40+10 + 5)

4. L = 136.70 meter
= 136.70 x 1.0937 yds [ 1 meter = 1.0937 yds]
= 149.50 yds
3. Question: Fabric price 2.25 USD/ yds, Width 45 inch open, GSM 200,
Consumption 3.20 kg / doz, what is the garment fabric cost for per doz garments?
Ans: W (kg) = L (M) X w (M) X GSM (kg)
= L (M) X (45X2.54)/100 X 200/1000
L (M)= (3.20 X100X 1000) / (45X 2.54 X 200)
= 13.99 (M)
= 13.99 X 1.0937 yds
= 15.30 yds
Fabric cost (Per doz gmt)= Length X Unit price/ yds
= 15.30 x 2.25
= 34.56 USD / Doz
# Piping or Binding or Back Tape:
Cons: Length in M x width in M x GSM in Kg x 12 + allowance (18%)
Length: Neck width x 2 + 2 (R shape)
Width: If width is 1 cm or any unit Pls multiply by 4
Wastage:
Distribution:
1. Sewing wastage = 3%
2. Cutting and Finishing=2%
3. Print Wastage=2-3%
4. Emb. Wastage=2-3%
5. Garment Wash wastage=5% above (Depends on wash type)
• Garment Normal Wash=2-3%
• Garment Enzyme Wash=3-5%
• Garment Stone Wash= 5-10%
• Garment Pigment dyeing & wash=10-20%
Note: Wastage is variable depending on factory to factory.
FABRIC COST
1. Yarn cost count wise
2. Knitting charge
3. Dyeing charge
4. Special Finish (Like brush, peach, silicon softener, UV finish, Teflon finish, Easy care finish,
anti bacterial finish)
5. Process loss
4

5. 6. Commercial cost (Packing, Transportation, BBL)
7. Profit margin
Detail :-
1. YARN :-
Relation between count and GSM:
A. Single Jersey:
1. 130-150 30’s
2. 160-170 26’s
3. 180-200 24’s (210)
4. 220-240 20’s
B. P.K./Lacost/1x1 Rib:
1. 150-170 34’s
2. 180-200 30’s
3. 210-225 26’s
4. 230-250 24’s
5. 250-270 20’s
C. 2x1 Rib:
1. 220-230 30’s
2. 240-250 26’s
3. 260-280 24’s
D. Interlock
24 G 22 G
1. 40’s 220 200
2. 34’s 250 230
3. 30’s 260 240
4. 26’s 275 260
E. S/J with Lycra 5%:
1. 150-160 34’s
2. 170-190 30’s
3. 200-210 26’s
4. 220-240 24’s
F. Fleece:
1. 250 20,30’s (Ratio 20:80)
2. 300 10, 26’s (Ratio 30:70)
Req. F. GSM Yarn (Base
cvc/tc + Loop
Cotton)
Grey G.S.M. From 30”
(20GG)
290-300 30’s+10’s 221 73/74”
280 30’s+12’s 212 72/70”
260 34’s+12’s 198 66”
230-240 38’s+5’s or
40’s+10’s
179 64”
220 40’s+12’s 166 62”
5

6. Base 67.5% & Loop 32.5%
Yarn Price: Per Kg in USD
a. P/C or Carded yarn price same
b. CVC or Combed Yarn Price same
c. 5 cost need to add from20’s (as a standard count) for 4 count difference.
2. KNITTING CHARGE:
TYPE OF FABRIC:- Per Kg in USD
Single Jersey - Solid dyed= $ 0.17
Single Jersey- with 5%-10% Elastane, Solid
dyed= $0.63
Single Jersey- with 5%-10% Elastane, Y/D,
Feeder stripe=$0.88
Single Jersey- with 5%-10% Elastane, Y/D, Eng
stripe=$2.35
Single Jersey - Yarn dyed, Feeder stripe=$0.49
Single Jersey - Eng Stripe =$2.16
Single Jersey - Single Mercerized, Solid
dyed=$0.18
Single Jersey - Double Mercerized- Solid
dyed=$0.18
Single Jersey - Single Mercerized - Eng
stripe=$2.18
Single Jersey - Double Mercerized - Eng
stripe=$2.24
Pique - Solid dyed=$0.31
Pique - with 5% Elastane, Solid dyed=$0.69
Pique - Yarn dyed, Feeder Stripe=$0.59
Pique - with 5% Elastane, Yarn dyed, Feeder
stripe=$0.69
Pique - Eng Stripe =$2.16
Pique - Single Mercerized, Solid dyed=$0.34
Pique - Double Mercerized - Eng stripe=$2.24
1X1 Rib - Solid dyed=$0.31
1X1 Rib/ 2X2 Rib - Yarn dyed, Feeder stripe
=$0.69
1X1 Rib - with 5% Elastane, Solid dyed=$0.69
2X2 Rib - Solid dyed=$0.56
2X2 Rib - with 5% Elastane, Solid
dyed=$0.88
Variable/ Placement Rib – Solid dyed=$0.74
Plain Interlock - Solid dyed=$0. 41
Plain Interlock - Yarn Dyed=$0. 47
Drop Needle Interlock - Solid dyed=$0. 46
Jacquard/ interlock(design) - Solid dyed=$0.
74
6

7. Jacquard/ interlock(design) - Single
Mercerized=$0. 79
Jacquard/ interlock(design) - Double
Mercerized=$0.81
Fleece Fabric (French Terry) - Solid
dyed=$0. 56
Fleece Fabric With Brush - Solid dyed==$0.
56
Fleece with Elastane (5%) - Solid
dyed=$0.69
Mini Waffle or Waffle - Solid dyed=$0.65
Mélange (Wash Only) Single Jersey=$0.16
Mélange (Wash Only) Pique=$0.30
Mélange (Wash Only) 1X1 Rib=$0.30
# Collar & Cuff:
Weight per Collar: Finished length in cm x finished width in cm x .00008 (constant included
wastage) = kg/pc
Weight per Cuff or Placket: Finished length in cm x Finished width in cm x .00009 (constant
included wastage) = kg/Pc
(Specification 4 ply 24 s count based on)
Wastage: 4 %
1. Checking shade in dyeing
2. Rejection in knitting
3. Others
During batch making
Tipping Thread: 4 ply 40 cm length 6 coarse = 65 m (Solid)per collar or
cuff or flat knit
= 75 m (Tube) per collar or
cuff or flat knit
Total Tipping Thread:
(No. of Ply x No. of coarse x length in cm x unit in meter x No. of garments ) / (4 x 40 x 6 x
4000) = Cone / pc
Note: 4000 is variable because different supplier supplies different meter /cone.
Total Yarn requirement: No of garments X wt of flat knit (1 Pc collar+2 pc cuff + if placket or
others)
Example: 2000 Pcs garment, collar size 40x10 cm, cuff size 36x4 cm, placket size 2x22 cm.
calculate the total yarn requirement?
Ans:
Wt of collar = 40 x 10 x .00008 = .032 kg/ pc
7

8. Wt of cuff = 36 x 4 x .00009 = .0129 kg/pc
Wt of placket = 2 x22x .00009 = .00396 kg /pc
Total yarn requirement = No. of Gmt X wt of flat knit (collar+ cuff+ placket)
= 2000 X (.032 + .0129x2 + .00396)
= 123.52 kg yarn
Example: 5000 pcs garment order collar size 50 X 10, cuff 36 x 4 cm and tipping collar and cuff 3
ply as per below,
8 coarse (per coarse = 0.5 mm) or 4 mm
Ans:
Tipping Thread For color A:
Collar: (3 X 8 X 50 X 75 X 5000)/( 4X 6 X 40 X 4000)= 117 Cones
Cuff: (3 X 8 X 36 X 75 X 5000)/( 4X 6 X 40 X 4000)= 84 Cones
Tipping Thread For Col B:
Collar: (3 X 8 X 50 X 65 X 5000)/( 4X 6 X 40 X 4000)=101 cones
Cuff: (3 X 8 X 36 X 65 X 5000)/( 4X 6 X 40 X 4000)= 73 Cones
Dyeing Charge:
Dyeing
Solid Y/D
Normal Fabric Elastane Fabric
Norm
al
Dischargeab
le Normal
Dischargeab
le Normal
Single
merceriz
e
Double
Merceriz
e
RFD/
White $0.30 $0.30 $0.33 $0.33 $0.46 $0.06 $0.74
Light $0.61 $0.81 $0.67 $0.87 $0.52 $0.99 $1.15
Medium $0.92 $1.12 $1.03 $1.23 $0.92 $1.18 $1.34
Deep $1.09 $1.29 $1.24 $1.44 $1.34 $1.52 $1.70
Sulpher
Black $0.61 $0.81 $0.67 $0.87 $0.52 $0.99 $1.15
Royal
Blue
R Black
$1.29 $1.49 $1.44 $1.64 $1.54 $1.72 $1.90
Note: The above price is variable depends on factory to factory
8
Top edge &
Tube Tipping Color A
Tipping Color B

9. Cotton
1. RFD or white: 40 Tk
2. Avg Color: 85 Tk
3. R. Black Or R. Blue: 110 Tk
P/C or CVC
1. White: 45 Tk
2. Avg Color: 120 Tk
3. Black or …: 130 Tk
Polyester:
1. White: 25 Tk
2. Avg Color: 60 tk
3. Black: 70 Tk
Special Finish:
1. Brush: $ .33
2. Peach: $.50
3. Silicon softener: $.16
4. UV finish: $.80
5. Teflon finish: $.80
6. Easy care finish: $.60
7. Anti bacterial finish: $.60
Note: The above price is variable depends on factory to factory
Process loss:
1. Solid Dyeing (Normal): 8-10%
2. Solid Dyeing with Enzyme wash (Single): 10-12%
3. Solid Dyeing with Enzyme wash: (Double): 12-15%
4. Elastane fabric dyeing: 12-14%
5. Yarn Dyeing (normal): 12-15%
6. Yarn Dyeing (Mercerized): 15-18%
7. Special finish: Add 5-10% more with above
Commercial cost:
1. BTB L/C opening,Accepting for yarn
2. Packing cost: 0.05 USD/ kg
3. Transportation: .02 USD/ kg
4. Profit Margin (Variable depending on factory to factory
Trims and Accessories
9

10. Introduction:
To full fill the design objectives we need different kind of materials. Fabrics are the main material,
which used for garment manufacturing. We need other materials also, which make the garments
aesthetic, functional and commercially required. Usually other than fabrics these material used for
making garments are called trims and accessories.
Trims:
The raw materials used in sewing room other than fabric are called Trims.
On the other hand we can say that which materials are directly attached with the fabric to make a
garment are called trims. Like: Threads, buttons, lining, Interlining, zippers, labels, care labels, etc.
(Interlining is used as shape forming / preserving materials.)
Accessories:
The materials, which are used to make a garment attractive for sale and packing, other than fabrics
and trims, are called Accessories.
List of Trims and accessories:
SL Trims SL Accessories
1 Label (S) 1 Poly bag
2 Button 2 Elastic bag
3 Zipper 3 Mini Poly bag
4 Padding 4 Master Carton
5 Interlining 5 Inner carton
6 Down 6 Size clip
7 Elastic 7 P. P. band
8 Thread 8 Tag pin
9 Twill Tape 9 Brass pin
10 Stopper 10 Collar stand
11 String/ Draw
Cord
11 Safety pin
12 Piping Cord 12 Gum tape
13 Emblem 13 Arrow sticker
14 Logo print 14 Scotch tape
15 D- Ring 15 Barcode Sticker
16 Swivel Hook 16 Defect indicator
10

11. 17 Eyelet/ Grommet 17 Tissue paper
18 Collar Stay 18 Back board
19 Cord Bell 19 Neck board
20 Buckle 20 Butterfly
21 Rivet 21 Numbering
stickers
22 Weaving belt 22 Hanger
23 Hook & Eye 23 Size sticker
24 Velcro tape 24 Carton pad
25 Seam sealing
tape
25 Both side tape
26 Shoulder pad 26 Plastic staple
27 Cable (Steel
ware)
27 Iron seal
28 Adjuster 28 Clip
29 Recco 29 Ball Chain
30 Elastic Threads 30 Size Tag
31 Shoulder Tape 31 Carton Sticker
32 Safety Sticker
33 Plastic clip
1. Main Label: .15 - .30 USD/ Dzn
2. Size Label: .05 - .08
3. Wash care label:.05 - .10
4. Polybag: .30 - .35
5. Carton: .10 - .15
6. Sewing Thread: .25 -.40
7. Gum Tape: .10 - .15
8. Flag Label
Print:
1. Pigmant
2. Rubber
3. Plastic Salt
4. High Density
5. Suger Print
6. Gel Print
7. Glitter Print
8. Discharge Print
9. Reactive Print
Embroidery:
Per 12000 Stitch = .25-.28 USD (Normal)
11

12. = .30 - .35 USD (Appliqué)
Embroidery thread consumption Meter/ Body= Emb. stitch X .006
Price of Emb. Thread= 1.30 USD/ Cone Normal
Thread contain = 3000 meter/ cone or 2000 meter / cone
Wash:
1. Normal: 1.50 USD/DZN
2. Enzyme: 2.5 USD/DZN
3. Pigment: 3 USD/kg
4. Acid wash: 3 USD/kg
5. Silicon Wash: 1.50 USD/DZN
CM:
1. Tee Shirt: 3 USD/dzn
2. Polo Shirt: 5-8 USD/dzn
3. Tank Top: 1.5-2.5 USD/dzn
Sea Freight and Air Freight
Although most orders for garments are placed by buyers on FOB basis, with buyers to pay for freight
at the shipping destination, it is still necessary for the shipper or the agent to know how to calculate
sea freight and air freight as buyers always need to know how much freight the merchandise cost per
dz. If you are required to sell on CIF basis, (with the shipper to prepay for freight at the shipping
port) you will need to calculate the freight accurately for your own costing.
1. Sea freight:
Sea freight is usually charged based on volume—how much per CBM (cubic meter)—very rarely
by weight as “density cargo”. In fact ANERA (Asia North America eastbound rate agreement)
has designed the freight tariff more based on the usual value of the type of goods, than the usual
weight of them, taking into consideration that for low value merchandise they should give a low
freight rate in order to make it possible for the importers to buy goods overseas. However, for
high value merchandise, they should charge a high freight rate, as it is believed that the buyer can
afford to pay more on freight. The have designed the freight tariff in such a way that everybody
can do business and there is sufficient profit for the shipping lines.
Container
size
Calculated
Capacity
Practical
capacity
Container
FCL rate
FCL rate
for CBM
LCL Rate
per CBM
20”
Capacity
29.5 CBM 27 CBM 3500 130 160
40” 61.32 54 CBM 5000 92 160
12

13. Normal CBM
40” Hi
Cube
69.15
CBM
62 CBM 6500 92 160
Note: FCL: Full container Loading
LCL: Loose container Loading
If you ship very heavy goods as loose cargo because the size of the shipment is very small, the
shipping lines will charge you by weight or by volume whichever is higher.
1 CBM (100 cm X 100 cm X 100 cm) = 1000 Kg
2. Air freight:
Unlike sea freight, the airlines have decided to charge for the heavy merchandise (high density
goods) by weight, and lightweight merchandise (low density goods) by volume. However, as
airplanes can take less weight than ocean liners, the way they
Set the standard, in the garment industry, when you ship goods by air, you have a 70% chance to be
charged by weight, about 30% chance by volume.
The followings are the relationship between weight and volume as set by IATA ( International air
transport association).
a. From most shipping locations in the Far east to the U.S. destinations and Canada 7000 cubic
cm = 1 kilo.
b. From certain locations in the Far east to the U.S. destinations and Canada 6000 cubic cm = 1
kilo
Therefore when you have low density goods to ship by air, in order to determine if you should try to
make the cartons as small as possible to save freight. First you check with the local air forwarding
agent by asking him in the country where you are, how many cubic cm is considered 1 kilo in
weight. They will tell you either 7000 or 6000. This is the answer you need.
Then you physically check the weight and measurements of the good s packed for the air shipment.
Now we have the 3 answers as follows, for example:
a. The country is Bangladesh and the formula is 6000 cubic cm = 1 kilo
b. The measurements of the cartons are 50cmX 60cmX 40cm
c. The gross weight of the cartons are 16 kilo per carton.
Now let us find out if we should try to make the cartons smaller to save air freight by doing the
following calculation,
Multiply 5 by 60 by 40 = 120000 cubic cm.
120000 cubic cm divided by 6000= 20 kilo
Now you know, by volume the one carton is of 2 kilo, but by actual weight the carton is of only 16
kilo. You also know the airline will charge whichever is higher, in this case, they will charge you
13

14. for 20 kilo, by volume. If the air freight rate is 2.80 per kilo this carton will cost you $
56.00.
Now, in order to save some money, let us try to make the carton smaller, usually by cutting the
height of the carton. Lets say we have succeeded in cutting down the height by 5 cm, and see how
much money we can save.
** Original size of the carton: 50 X 60 X 35 cm (=20 kilo)
** Now cut down to 50 X60 X 35 cm= 105000 cubic cm.
105000 / 6000 = 17.5 kilo
Now by using the new carton, we have saved 2.5 kilo and this carton will cost only $ 49.00 (17.5
Kilo X 2.80)
Shipping Terms
1. CM: Cost of making/ cutting and making
2. FOB: Freight on board
3. C & F: Cost and freight / Clearing and forwarding
4. CIF: Cost, insurance and freight
5. CIFI: Cost, insurance, freight and interest
6. CIFE: Cost, insurance, freight and exchange
7. COD: Cash on delivery
8. CWO: Cash with order
9. FOW: Free on wagon
10. Franco: (…Named Port of Shipment)
11. FOB: Free on Board (…Named Port of Shipment)
12. CFR: Cost and Freight (…Named Port of Destination)
13. CIF: Cost, Insurance and Freight (…Named port of Destination)
14.CPT: Carriage Paid To (…Named Place of Destination)
15. CIP: Carriage and instruction paid to (…Named Place of Destination)
16. DAF: Delivered at frontier (..Named Place)
17. DES: Delivered Ex Ship (…Named Port of Destination)
18. DEQ: Delivered Ex QUAY (…Named Port of Destination)
19.DDU: Delivered Duty Unpaid (…Named Place of Destination)
20.DDO: Delivered Duty Paid (…Named Place of Destination)
Country and port
Country Port & price Buyer
14

15. Sweden Hamburg New Wave Mode Lab
Sweden Gothenburg Cellbes Post Order AB
Spain Barcelona (1500) Geologistics Barcelona
S.A.
Italy Genova Samar Spa
Sweden Barcelona Rueca Europea S. L.
France Leharve (1200)
U.K. Liverpool (1400)
Germany Quaken Bruech (1645) Centerline mode
Vertriebs GMBH
Netherlands Rotterdam
15