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7/24/2019 Apparel Costing Unit - II n
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Apparel Costing Unit - II
D.Raja,AMIE,M.Tech,(PhD)
Sr.ect!rer
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Topics to "e co#ere$
Pac%ing & la"eling cost Di'erent tpes an$ !nctions Uses o "ran$ an$ si*e la"el
D!t $ra+ "ac% etc Cost o "o!ght o!t coponents, threa$,
!tton, ippers, Interlining Shipent cost Cost calc!lation o la$ies, Men an$
chil$ren/s +ear - +o#en an$ %nitte$ Siple pro"les
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PACKING AND LABELLINGCOST
Labeling and Licensing
Brand Names and Trade Marks
Legally reqired Labels Labeling! Ticke"ing and Packing
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Labels
Main la"el or ran$ la"el
Si*e a"el
0ash Care a"el Sall a"el ogo a"el
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Cl#"$ing Labels
Designer a"el
ran$ a"el
Pri#ate a"el
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Care Label
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Si%e Label
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Label Placemen"
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Packing C#s"
Pol "ag ac% s!pport "oar$ Inner collar car$ !tter 1
Clips Tiss!e Paper Pins (rass) 2ang Tags Stic%ers
2angers Si*e Rings Carton "o3 4! tape
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P#ly Bags
Seale$ pol "ag
Un seale$ pol "ag 2anger c!t pol "ag etc.
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&anger ' Si%e (ings
Ordinary HangerClip HangerSerrated Hanger
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Me"$#d #) Packing
Stan$ !p Pac%
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5lat PAC6
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2anger PAC6
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Dea$ an Pac%
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Packing Accessories CostDescription Quality Quantity Approximate Range
Price
Inside collar
card
1 18
1 20
One 20 Paise each
Back spport 12 18
!200 "S#$
One 1%2& to '%00 (s
Plastic
Btter)ly
2 '
1 2
' '
1000 Pcs (s% '0%00
*isse Paper One rea+ One ,80 sheets 20 paise each (s% '0
Poly-ags PP !,0 '0 c+$ 1&0
"S#
One &0 Paise . (s% 2%00
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Hang *ags / One (s% 1 . (s% '
Plastics Bllets / &000 (s% 8& . (s% &
Collar )il+ Plastic One (s%1 . (s% '
Pins Brass ,&0 "+s (s%2 . (s% 'Clips Plastic 1 "ross (s% 1,
Hanger Plastic One (s%1 . (s% ,
Sie (ings Plastic One 80 Paise
"+ *apes / One (oll 2 3ards (s% ,0
Carton Bo4 Card-oard 120
"S#
50 '0 ,0
One (s% &0
Packing Accessories Cost
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Access#ries
a"els
!ttons
Elastic ips
Threa$s
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B""#ns
Colo!r astness
Copressi#e strength
D!ra"ilit
2eat Resistance
Ipact Strength
Mil$e+ resistance
Tensile strength
0ater resistance
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Ty*es #) B""#ns
Mother o pearl 7lon pearl Polester pearl Pera pearl Chal% "!ttons Shell "!ttons Mo!l$e$ "!ttons 0oo$en "!ttons 83i$i*e$ "!ttons rass "!ttons
2orn "!ttons Al!in! "!ttons Snap "!ttons Transparent "!ttons
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Price o !ttons
9: 7lon Pearl Rs. 9; to 9: pergross
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Packing C$arges
Pressing an$ pac%ing charges or$i'erent tpes o pac%ing are gi#en
"elo+B Stan$ !p Pac%ing - < > Rs.
5lat Pac%ing - 9 < Rs.
2anger Pac%ing - 9 < Rs. Dea$an Pac%ing -:@ Ps 9.
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a"el Charges
S.no
Description Quality Quantity ApproximateRange Price
1 #ain 6a-elBrand 7a+e
' 1 ColorsPolyester9o:en
One 80 Paise/ 1%2& (s%
2 Sie 6a-el 2 Colors9hite ta))eta printed
One 10 &0 Paise
' 9ash care la-el 2 Colors
Satin 9o:en
One ,0 80 Paise
2 ColorsPrinted 9hite ta))eta
One '0 50 Paise
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Cost o o!ght o!tCoponents
Sno
;escription
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Estiation o Threa$s
Stitch *ype *hread sage in c+c+ o) sea+
'01 6ock stitch 2%&
101 Chain stitch ,%0
,01 *hread chain stitch 1,%0
&0, '/thread oc 18%0
&12 &/thread oc 20%0
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S&IPMENT COST
ICD Charges
Container charges
Terinal han$ling charges Agenc charges
Shipping "ill
ill o la$ing
4i#en "elo+ the cost o sea
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4i#en "elo+ the cost o seashipent ro Tir!p!r to
2a"!rg20)tcontainer
,0)tcontainer
,0 high c-econtainer
Ocean Areight 6inear
Hanin 50 1850 10
?:ergreen 1000 20'0 21,0
DP6 1000 1&& 205&*er+inal Handling
charges(%2000 (s%2800 (s%2800
IC; charges (s%115,& (s%155&0 (s%155&0
Dgency Charges (s%12&0 (s%2&00 (s%2&00
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Air S$i*men"
Airline Rate6g.
S+iss Air :9.@@ Rs.
!thansa :F.@@ Rs.
4i#en a"o#e or e3aple the rates
o'ere$ " #ario!s airlines orshipent to 5ran%!rt.
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Paent Mo$e
58 - 5ree on oar$
CI5 -Cost, Ins!rance an$5reight
C5 - Cost an$ 5reight
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Siple Pro"le
I the @?@cs.
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D"y Dra+ Back
Incenti#e
Moti#ation
Enco!rageent
H on 58 al!e
E3B the rate o $ra+ "ac% or %nitte$shirts is 9
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C#s"ing #) Garmen"s
Total Cost Per Garment = Fabric Cost Per Garment
+
CMT Per Garment+
Trims or Accessories per Garment
+
Shipment chargeSelling Price / Garment = Total Cost / Garment +
Profit %
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,AB(IC CONS-MPTION AND CMTC&A(GES
Sno S*36? 9idth ,, 9idth &8 C#* !in (s%$
1 All Slee:e Shirt 2%'0 #ts 1%0 #ts ,0
2 Hal) Slee:e Shirt 2%00 #ts 1%5& #ts '0
' Shorts 1%00 #ts 0%& #ts 2&
, *rosers 1%&0 #ts 1%20 #ts &0
& 6adies PE !*op F Botto+$ '%2& #ts / 0
5 @ids =ear *roser 0%0 #ts 0%&0 #ts 2&
Slee:eless *op 0%80 #ts 0%50 #ts 20
Blose 0%50 #ts 0%,0 #ts 2& #ens */Shirt @nitted ,&0 gra+s 10 20
8 @ids */Shirt !childrensGBoysG "irsl$
1&0 gra+s & 10
9o:en #en/s ackets '%00 #ts / 80
10 Cargo Pants 2%00 #ts / 50
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Di.eren" ,abric C#s"
S.no Item Quality Approximate
Price in Rs.
1 Sheeting 20' 20'
&5 &2Solid dyed
,0
2 Poplin ,0' ,0'
2 ,8
Solid dyed
80
' 3O Checks Stripes 2,0' 20'
&5 &2,0
, Sees scker 250' '0'
55 50&0
& 3O 280'
280'
2 280
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Di.eren" ,abric C#s"
5 Checks;esign Printed,0' ,0'
&5 50
50
;rill '1 *=ill
20'
20'
"rey
&0
8 Cardroy 1, 9ales 100
;eni+ 5%& Oyes 80
10 "eorgette Poly Polyiscose 0
11 #ass Crape iscose 0
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C#s" Calcla"i#n )#r men/s ,ll Slee0eS$ir"1
DetailsB Men/s 5!ll Slee#e !tton $o+n Stan$ !p Collar Shirt
5a"ric Soli$ poplin Re$, 7a# 4reen ;:0i$th
Pac%ing Stan$ !p pac% a"els Main, 0ash care, Si*e a"els Pol "ag In$i#i$!al sel seale$ pol "ag 2ang Tags Si*e Tags, Price Tic%ets, are !se$
;@ Pcs"o3 Carton "o3 B =@ K >@ K ?@ c,L Pl 9@@ 4SM
Rest as per saple (Ass!e rele#ant $etails)
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COST S&EET
Sn
o
Ite+s
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COST S&EET 2C#n"d
@ Price *ag 1 2%00 2%00
6 Sie *ag 1 1%00 1%00
# Collar Ail+ 1 1%&0 1%&0
7 Inside Collar Card 1 0%20 0%20
O Back Spport 1 1%2& 1%2&
P Poly -ag 1, 12 1 1%&0 1%&0
< Clips , 0%0 0%'0
( Btter Aly 1 1%00 1%00
S Carton Bo4 1 &0 1%00
* *otal *ri+ Cost / / 20%28!10L$
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COST S&EET 2C#n"d
K Ship+ent Cost / / 2%00
#iscellaneos 9aste
/ / 2%00
9 *otal Cost / / 12%28!100L$
M Pro)it 12L / / 2'%00
3 Co++ission &L / / 10%5
> Selling Price / / 22&%5
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COST S&EET 2C#n"d
Total Cost 5a"ric Cost CMT Tri Cost ShipentMiscellaneo!s
A T U
9
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COST S&EET 2C#n"d
Coission ;HN9L
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C#s" Calcla"i#n )#r Ladies Py3ama T#*s andB#""#m
DetailsB a$ies Pjaa Tops an$ otto
5a"ric QP Chec%s ?? 0i$th
Pac%ing 5lat pac%
a"els Main, 0ash care, Si*e a"els Pol "ag pac%e$ as set in one pol "ag
2ang Tags ran$ an$ Price Tic%et
Carton "o3 =@ K >@ K ?@ c 9; pcs"o3 Rest as per saple (Ass!e rele#ant $etails)
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COST S&EET
Sn
o
Ite+s
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COST S&EET 2C#n"d
" Sie 6a-el *ops 1Botto+ 1
0%100%10
0%100%10
H Care 6a-el *ops Botto+ 1
0%,00%,0
0%,00%,0
I Hang *ag 1 1%00 1%00
E Price *icket 1 1%00 1%00
@ Poly -ag 1 2%&0 2%&0
6 Carton -o4 1 (s%&0 1&pcs
'%'0
# ?lastic 0 c+ (s%2 #ts 1%80
7 *otal *ri+ Cost / / 22%&0
!10L$
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COST S&EET 2C#n"d
O Ship+ent Cost / / 2%00
P #iscellaneos 9aste
/ / 2%00
< *otal Cost / / 2',%&0!100L$
( Pro)it 12L / / 28%1,
S Co++ission &L / / 1'%1'
* Selling Price / / 2&%
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C#s"ing )#r T2S$ir"
Sno
Ite+s
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COST S&EET 2C#n"d
I ?lastic 1 #ts 2%00 2%00
E >ip 1 10%00 10%00
@ #ain 6a-el 1 2%00 2%00
6 Sie 6a-el 1 0%10 0%10# Care 6a-el 1 1%00 1%00
7 *isse Paper 1 0%20 0%20
O Hang *ag 1 2%00 2%00
P Price *ag 1 2%00 2%00
< Poly -ag 1 2%00 2%00
( Carton -o4 1 (s%50 &0pcs
1%20
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COST S&EET 2C#n"d
S Ship+ent / 1 2%00
* *otal Cost / / 1'8%88
K Pro)it 12L / / 1,%00
Co++ission
&L
/ / %0
9 Selling Price / / 1,0%00