International Journal of Innovative Science and Modern Engineering (IJISME)

ISSN: 2319-6386, Volume-4 Issue-4, April 2016

Analyzing the Cost Structure of Garments from

Fiber to Fashion
Farhana Momotaz, Md. Rashedul Hasan, Maksuda Bintey Islam

Abstract: In garments manufacturing sector, a business is as these parameters are very dynamic and keep fluctuating
totally depends on garment costing. Costing is a very complex frequently.[5-6] The parameters that affect the garment cost
procedure, with set patterns and guidelines followed by the mostly are; Unit of Measurement, Fabric minimum order
industry. Garment prices are mainly based on the fabric
consumption. Hence we must pay more attention to find out the
quantity (MOQ), Incomer decided on raw material, vendor
fabric consumption more accurately or closely. It needs sound order quantity, and etc.[7]
knowledge and good practical experience to find out the fabric There are mainly two types of cost i.e. direct cost and
consumption. It is difficult to find out costs for every process as indirect cost. Direct cost includes Fabric Cost, Washing
there are some inbuilt costs while costing. In order to do perfect Cost, Accessories & Trimmings Cost and Labor Cost.
garment costing, one must know about all the activities including Fabric cost includes Cotton Consumption Cost, Yarn
purchase of fabrics, sewing, packing, transport, overheads, etc.
and also about their costs, procedures, advantages and risk
Consumption Cost, Knitting Fabric Cost (S/J, Rib Fabric
factors. Merchandiser must be aware that there are always Cost), and Dyeing Cost. Indirect Cost includes Salaries,
fluctuations in the costs of raw materials and accessories, Rent, Utilities, Transport, Commercial Cost, and
charges of knitting, processing, finishing, sewing and packing, Depreciation Cost.[8-9]
charges of transport and conveyance, shipping, over heads, So, Total Cost = Total Direct Cost + Total Indirect Cost
banking charges and commissions, etc. The method of making Profit should be 20% of Total Direct Cost
costing will vary from style to style, as there are many different
styles in garments. In our study, we have analyzed the calculation
So, Selling Price = Total Cost + Profit. [5]
process. To work on the prices exactly, we have worked on full
measurements of the three knitted garments which are men’s t- II. MATERIALS AND METHODS
shirt, Ladies’ t-shirt & pant, especially the measurements of
Chest, Body Length and Sleeve Length and waist band. Different The objective of this study is to find out the basic costing
types of costing and their variances are also discussed in our procedure of knitted garments from fiber processing to
study. prepare them as fashion item. So Firstly we collected 3
Keywords: Costing, Garments, Fiber, Fashion, Consumption. fashion items i.e. men’s t-shirt, Ladies’ t-shirt & pant. Then
we take the measurement of the Width, Sleeve Length, and
I. INTRODUCTION Body Length of the t-shirt to calculate the body fabric
consumption of the garment. To identify total fabric
Cost typically can be defined as the economic value placed consumption we need to calculate the rib consumption of the
upon the resources consumed to make a product. Costing is garment. From total Fabric consumption we identified the
the process of estimating and then determining the total cost required amount of yarn and cotton for making the
of producing a garment, including the cost of materials, garments. To identify the length and width of Ladies’ pant,
labor and transportation as well as the general expenses of measurement of waist band, outside seam, Waist
operating the business.[1-2] Production merchandiser is Circumference, height at crotch have been measured which
normally required to do the costing of the product. The finally help to determine the total fabric consumption. Then
costing is done by keeping in mind the cost of the various the consumption of yarn and cotton fiber are calculated from
raw materials, operating cost of the company, the the total fabric consumption. Then the total amount of
competition and expected profit of the organization. At the sewing thread required for producing the men’s t-shirt,
same time, it is necessary to keep in mind the buyers costing Ladies’ t-shirt & pant are calculated.[10-11]
expectations. The components on which cost of garment
depend is fabric, trims, Cut Make & Trim charges, value III. CONSUMPTION
added services: printing, embroidery, washing, appliqué,
testing of the garment, quality, transportation and logistics A) Men’s T-Shirt
cost, profit of the manufacturing organization.[3-4] Fabric consumption:
All these components of garment cost depend upon Body Length =CBL to Bottom Hem (73 cm) + Allowance (5
certain parameters which drastically affects above cost cm) =78 cm
parameters. These parameters plays vital role for making Sleeve Length = 25cm + 5cm (Allowance) = 30 cm
costing of garment; Total Length = 78 cm + 30cm= 108 cm
Width =1/2 Chest (58cm) + Side seam Allowance (8 cm) =
Revised Version Manuscript Received on April 14, 2016. 64 cm
Farhana Momotaz, Lecturer, Department of Textile Engineering,
Khulna University of Engineering and Technology, Khulna-9203,
So, Body fabric consumption =
Bangladesh.
Md. Rashedul Hasan, Lecturer, Department of Apparel Manufacturing, =
College of Fashion Technology and Management, Dhaka-1230,
Bangladesh. = 3kg/DZ
Maksuda Bintey Islam, Lecturer, BGMEA University of Fashion &
Technology, Dhaka 1230, Bangladesh.

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 Analyzing the Cost Structure of Garments from Fiber to Fashion

Rib Consumption: consumption, we can get the following consumption of

Length= Neck Length (42 cm) + Allowance (6 cm) =48 cm Ladies’ T-shirt.
Width= Neck width (3 cm) + Allowance (6 cm) =9cm Length :
(Waist band height*2) + Allowance = (3*2) + 1.5 = 7.5 inch
Rib consumption = (Outside Seam – Waist band height) + Allowance = (26.25 –
3) + 1 = 24.25 inch
= So, Total Length = (24.25 * 4) + 7.5 = 104.5 inch = 261.25
= 0.1 Kg/ DZ cm
Total Fabric Consumption = Body Fabric (S/J) (3Kg) + Rib Width:
(0.1Kg) = 3.1Kg/DZ (Waist Circ. + Thight at crotch) / 2 = (31 + 23) / 2 =
27inch = 67.5 cm
Yarn Consumption:
We also get the following consumption of Ladies’ Pant.
Total Fabric Consumption + Wastage Fabric consumption: 2.75 Kg/DZ
= 3.1Kg + 25% Yarn Consumption: 3.4Kg / DZ
= 3.875Kg Cotton Consumption=4Kg / DZ
Cotton Consumption: Sewing Thread Consumption
Total Yarn Consumption + Wastage To sew the products, sewing thread is an inevitable element.
= 3.875Kg + 18% To measure the sewing thread consumption, we have
= 4.57Kg/DZ measured seam lengths by measurement tape and then
B) Ladies’ T-Shirt calculated how much length has been used.

Similarly, fabric consumption, yarn consumption and cotton Table1: Thread Consumption of three different
consumption of ladies’ T-Shirt have been found out by garments
taking measurement of Ladies’ T-shirt and following Items Thread Consumption
formulations which have already used on T-shirt. We can Men’s T-Shirt 102.5 meter/piece
get the following consumption of Ladies’ T-shirt. Ladies’ T-Shirt 105.568 meter/piece
Fabric consumption: 2.3 Kg/DZ Ladies’ Pant 94,14 meter/piece
Yarn Consumption: 2.875 Kg/DZ
Cotton Consumption: 3.3925Kg/DZ Costing
We have collected cost list from DBL Group, a renowned
C) Ladies’ Pant
knit factory. Then the cost list is converted according to
For taking measurement of Ladies’ pant following formula consumptions.
should be used to find out length & width of the pant. Then
others formulations of T-shirt will be used similarly to find
out fabric consumption, yarn consumption and cotton
Table2: Different types of costing to produce three different garments

Cost Sectors Men’s T-Shirt Ladies’ T-Shirt Ladies’ Pant

Cotton Consumption Cost/DZ $2.3 $1.7 $2
Yarn Consumption Cost/DZ $14 $10.49 $12.24
Fabric Knitting Cost/DZ $.39 $.29 $.34
Dyeing Cost/DZ $2.418 $2 $2.145
Washing Cost/DZ $4 $1 $1
Accessories Trimmings Cost/DZ $8 $8.4 $8.09
Printing Cost/DZ $2 $2 $1
Making Cost/DZ $6 $5 $6

Total Direct Cost/DZ $39 $30.88 $32.815

Indirect Cost/DZ $.975 $.975 $.975

Total Cost/DZ $39.975 $39.975 $33.79
Selling Price $47.97 $38.22 $40.248
Price of Men’s T-Shirt = $4/piece
Price of Ladies T-Shirt = $3.2/piece
Price of Ladies Pant = $3.354/piece

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Retrieval Number: D0981044416/2016©BEIESP Blue Eyes Intelligence Engineering
20 & Sciences Publication Pvt. Ltd.
 International Journal of Innovative Science and Modern Engineering (IJISME)
ISSN: 2319-6386, Volume-4 Issue-4, April 2016

IV. RESULT AND DISCUSSION

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. [7] In our study it is found that in case of
Men’s T-Shirt, Fabric consumption is higher than that of
Ladies’ T-Shirt and Pant. Therefore, Yarn and Cotton
consumption used in Men’s T-Shirt is more compared to
other two items. But, considering thread consumption, in
Ladies’ T-shirt, comparatively more thread has been used.
However, considering all things, selling price of Men’s T-
Shirt is higher compared to the remaining two items. There
are less dissimilarity between Ladies’ T-Shirt and Pant
regarding to all factors. Ladies’ Pant has domination over
Ladies’ T-Shirt regarding to consumptions, costs and selling
price except printing cost. Printing cost of Ladies’ T-Shirt is
higher than that of Ladies’ Pants.

V. CONCLUSION
Garment prices are mainly based on the fabric consumption.
It needs sound knowledge and good practical experience to
find out the fabric consumption. The cost of the fiber will
depend largely on its generic type - cotton, linen, wool, silk,
rayon, nylon, polyester, polyester cotton blend etc, and also
its quality. The Yarn cost will depend on the count of the
yarn -- finer the yarn, more expensive it will be. Number of
fine filaments used in making the yarn will also affect the
cost. Quality is also so much related with costing. When
buyer want more soft feeling, smooth, brightness and other
requirement then cost will be increased. Due to quality
various type of processes, equipment and raw materials are
added. So, cost must be increased. Here all the calculation is
done in F.O.B. order. When it will be done in C. &F, and
C.I.F. order the cost will be increased as the cost of
insurance and fright will be added.

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Retrieval Number: D0981044416/2016©BEIESP Blue Eyes Intelligence Engineering
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