Elias Tesfaye/ ELTEX Textile and Garment Factory

1 Workers on payroll :
Sub-department
Department Manager Supervisor Ass. Sup. Helper Workers Total

1 Merchandising Department 1 1 2
2 Stores 1 2 15 18
3 Cutting Department 1 1 59
4 Sewing Department 1 14 35 269 319
5 Finishing and Packing Department 1 1 2 35 39
6 Accounts & Finance Department 51
7 HR & Admin Department 40
8 Miscellaneous 42
570
2 Number of Sewing Machines
Operational : 245
Idle : 109

3 Number of Sewing Lines 13

4 Main products being manufactured 1 T-shirt Kids wear

5 Operation cost/day/line 5755.90

6 Overtime Cost per hour 158.32

7 Shipments done past 5 months 58346233.67

Pant Polo shirt vest shirt
Designation
Cutter
Cutting Supervisor
Cutting/iron
Data recorder
Designer
Dispatcher
Finance Manager
Finishing Supervisor
Packing
General Manager
Helper
I.E.
Line Iron
Line supervisor
Maintenance Head
Marketing Manager
Marketing Oficer
Mechanic
Operational Director
Operator
PPC
Pattern master
Production Head
Production Planning
Quality checker
Quality Head
Quality Supervisor
Sales
Sampling In charge
Sample Maker
Average Monthly Factory Cost

Working Minutes 480 Minutes

No of Days 26 Days
Direct Manpower 319
Available Minutes 3,981,120 Minutes

Cost Per SAM, ETB 0.94 ETB

Total Cost, ETB 1,757,124 ETB

Proportion of Direct and Indirect Cost (for each ETB)

Direct Cost 1.80
Indirect Cost, ETB 0.55 ETB
Direct Cost, ETB 1,127,943 ETB
Indirect Cost, ETB 625,042 ETB

Avg Factory Cost technopak

 Pls enter the
style
names/nos

Part I. Salary, Wages and Other Benefits to Workers, Staffs and Officers Part II. Factory Overhead
Total Production Variable
Month No. of Working Day Total SAM Factory Wages & Overtime postion Allowances Employee Pension Canteen Total Workers Admin Staff Salaries Canteen Overtime Prodn Incentive Transport Pension Total Admin Staff Total Part I Utility Misc Excise etc Sewing service Total Depreciation
Kids produced Salaries Allow Benefits Allow Service Benefit Machinery
Short T-shirt Complete Polo shirt Hoody Jacket VEST Pant Skirt SHIRT Total

NOV 23 23,160 135,672 19,752 35,004 168 12,840 3,012 3,012 232,643 1,741,032 997,757.48 32,743.73 115,200.00 - - 1,145,701.21 414,638.39 - 34,479.35 77,660.00 71,866.51 449,117.73 1,594,818.94 129,396.36 24,290.71 153,687.07

DEC 25 30,888 95,058 28,932 11,436 60 52,200 6,890 9,748 14,562 249,774 1,768,188 982,319.42 30,381.93 115,200.00 - 1,127,901.35 418,119.24 - 44,086.03 91,345.00 71,866.51 - 462,205.27 1,590,106.62 129,396.36 119,021.06 248,417.42

Jan 23 18,900 66,972 45,012 36,156 936 71,227 5,666 1,269 3,775 249,913 1,937,628 983,347.39 13,970.81 115,200.00 - - 1,112,518.21 374,408.93 - 35,575.89 87,995.00 71,866.51 409,984.83 1,522,503.03 129,396.36 28,367.71 157,764.07
FEB 23 15,552 74,560 36,453 71,148 1,444 14,256 1,776 12,578 6,080 233,847 2,093,854 985,790.27 33,676.94 115,200.00 1,134,667.21 415,699.77 50,513.15 88,220.00 71,866.51 466,212.92 1,605,838.21 129,396.36 47,395.03 176,791.39

MAR 24 32,456 72,874 24,563 59,450 436 22,343 2,456 12,343 1,080 228,001 1,775,626 974,443.76 29783.24 114700.00 1,118,927.00 428,818.30 - 42,352.70 79,825.00 71,866.51 471,171.00 1,590,098.00 129,396.36 461.12 129,857.48

Total 24 120,956 445,136 154,712 213,194 3,044 172,866 19,800 35,938 28,509 1,194,178 9,316,328 3,949,214.56 110,773.42 575,500.00 - - 4,520,787.98 1,622,866.33 - 164,654.42 425,045.00 359,332.57 - 2,258,691.75 7,903,364.81 646,981.82 219,535.63 - - 866,517.45 24,806.88

to Product Share 10% 37% 13% 18% 0% 14% 2% 3.0% 2%

Operating expense share 889,879 3,274,887 1,138,224 1,568,479 22,395 1,271,784 145,670 264,398 209,742

Act SAM Factory SAM Line

Short 5

T-shirt 6

Kids Complete 14

Polo shirt 12

Hoody Jacket 18

SHIRT 20

VEST 4

Pant 32
 USD 31.99 ETB

Cost per piece Cost per piece Cost per SAM Cost per SAM Shipment
in dollars Produced in Produced in
Total Floor Cost / Floor Cost / ETB Dollars
Total Part II Month Day

153,687.07 1,748,506.02 77,711 7.52 0.23 1.00 0.03 17,357,615.89

248,417.42 1,838,524.05 73,541 7.36 0.23 1.04 0.03 7,215,123.95

157,764.07 1,680,267.11 73,055 6.72 0.21 0.87 0.03 23,923,506.42

176,791.39 1,782,629.60 77,506 7.62 0.24 0.85 0.03 8,276,701.66

129,857.48 1,735,695.69 72,321 7.61 0.24 0.98 0.03 1,573,285.75

866,517.45 8,785,622.47 373,856 7.36 0.23 0.94 0.03 58,346,234

Assumptions for Cost Data (ETB)

Proportion of Direct and Indirect Cost (for each ETB)

Direct Cost 1.80
Indirect Cost 0.6
overhead cost factor 55.4% 13920

Average Cost Per SAM 0.94 ETB 43.103448

Average Monthly CTC & Corresponding Hourly Values

Designation Monthly Rate Hourly Rate

Ass.Mechanic 6347.40 244 31
Cutter 17536.6 674 84
Cutting 2442.06 94 12
Cutting Supervisor 5571.00 214 27
Cutting/iron 1625.00 63 8
Data recorder 3294.00 127 16
Designer 3500.00 135 17
Dispatcher 1280.00 49 6
Merchndiser 9897.00 381 48
Finishing Supervisor 5009.00 193 24
Folding 1216.26 47 6
General Manager 38279.08 1472 184
General service 1819.00 70 9
Helper 1079.20 42 5
Iron 17250.00 663 83
Line Iron 1620.00 62 8
Line supervisor 4966.00 191 24
Line/Iron 1620.00 62 8
Maintenance Head 8983.80 346 43
Marketing Manager 28000.00 1077 135
Marketing Oficer 10652.20 410 51
Mechanic 6347.40 244 31
Operational Director 19333.50 744 93
Operator 2127.82 82 10
PPC 7500.00 288 36
Pattern master 3500.00 135 17
Production Head 14700.00 565 71
Production Planning 7500.00 288 36
Project Store 3373.33 130 16
Property Adminstration 3029.66 117 15
Quality checker 1200.00 46 6
Quality Head 7369.00 283 35
Quality Supervisor 4846.50 186 23
Sales 3232.91 124 16
Sampling In charge 5609.00 216 27
Sample Maker 2642.00 102 13
Store In Charge 2272.76 87 11

Cost Assumptions technopak

 Bose Corporation
Columbia Manufacturing
Cost of Quality
(in $000's)
SAMPLING

Input Process Manpower Cost Consumables Calibration Cost External Services / Training / Projects
Average Cost, Per Person Cost of
Input 1 Input 2 Input 3 Input 4 Designation No of People Hrs Spent Per Day No of Days Hrs Utilised Cost(ETB) Name of Reports / Records Consumption Per Month Cost Per Month Name of EquiProduction Headent Name of Consumable Average Cost Consumption Per Month Cost Per Month Name of EquiProduction Headent External Maintenance Frequency Cost Per Year Name of Programme Cost of Programme Frequency Training Type
Per Hour Programme
Sampling Indent Received for Proto Techpack / Base Pattern Risk Analysis Raw Material and Trims Proto Made
Proto Sample Proto Inspection / Risk Analysis General Manager 1 184 1 3 3.00 552.10 P 41407.65865
Marketing Manager 1 135 1 3 3.00 403.85 P 30288.46154
Production Head 1 71 1 3 3.00 212.02 P 15901.44231
Quality Head 1 35 1 3 3.00 106.28 P 7971.274038
PPC 1 36 1 3 3.00 108.17 P 8112.980769
Sampling In charge 1 27 1 3 3.00 80.90 P 6067.427885
Merchndiser 2 48 1 3 6.00 285.49 P 10705.88942
Repair and Correct Gold Seal Sample Sampling In charge 1 27 5 5 25.00 674.16
Sample Maker 2 13 5 5 50.00 635.10
Inspected Proto Sample Buyer Comments Re-Inspect Proto Sample Sampling In charge 1 27 1 5 5.00 134.83 A
Line supervisor 1 24 1 5 5.00 119.38 A
Quality checker 2 6 1 5 10.00 57.69 A
Indent for Fit / SMS Spec Sheet / Comments Fit / SMS made 0 0.00
Fit / SMS made Inspect Fit / Proto Sample Line supervisor 3 24 1 3 9.00 214.88 A
Quality checker 1 6 1 3 3.00 17.31 A
Repair and Correct Gold Seal Sample Sampling In charge 1 27 1 3 3.00 80.90
Sample Maker 2 13 2 5 20.00 254.04
Inspected Fit / SMS Sample Buyer Comments Re-Inspect Fit / Proto Show Sample Sampling In charge 1 27 2 5 10.00 269.66 A
E
Line supervisor 3 24 1 3 9.00 214.88 A
Quality checker 1 6 2 4 8.00 46.15 A
0 0.00
0 0.00
Indent PP Sample Spec Sheet / Comments PP sample made 0 0.00
PP Sample made Inspect PP Sample Line supervisor 1 24 2 3 6.00 143.25 A
Quality checker 1 6 2 4 8.00 46.15 A
0 0.00 A
Repair and Correct Gold Seal Sample Sampling In charge 1 27 2 3 6.00 161.80
Sample Maker 2 13 4 5 40.00 508.08
0 0.00
Inspected PP Sample Buyer Comments Re-Inspect PP Sample Sampling In charge 1 27 1 3 3.00 80.90 A
Line supervisor 2 24 1 3 6.00 143.25 A
Quality checker 2 6 1 3 6.00 34.62 A
0 0.00
Pilot Run Buyer Comments Shrinkage Analysis Pilot Pieces Ready 0 0.00
Pilot Run Ready Inspect Pilot Run Line supervisor 2 24 1 2 4.00 95.50 A
Quality checker 2 6 1 2 4.00 23.08 A
Report & Records

TOTAL PREVENTION ETB. 1,748.8 PREVENTION ETB 0.00 ETB 1,748.81

TOTAL APPRAISAL ETB. 1,641.5 APPRAISAL ETB 0.00 ETB 1,641.52

I.E. and Planning

Input Process Manpower Cost

Average Cost, Per Person
Input 2 Input 3 Input 4 Designation No of People Per Hour Hrs Spent Per Day No of Days Hrs Utilised Cost(ETB) TYPE

Style analysis/ OB/ Layouts Material in ward Batch setting I.E 0 0 0.00
OB Buyer coomment Machine /attachments allocation PPC 1 36 3 26 78 2812.50 p
Pass Inspection Material Manpower allocation PPC 1 36 2 26 52 1875.00 A
Report
Planning DCDS sheet Cutttingplanning PPC 1 36 2 5 10 360.58 P
Sewing planning PPC 1 36 3 26 78 2812.50 A
GRN Finishing plan PPC 1 36 2 26 52 1875.00 A
Fail Inspection Report & Findings WIP Report PPC 1 36 2 3 6 216.35

PREVENTION ETB. 3,173.1

APPRAISAL ETB. 6,562.5

Raw Material and TRIMS

Input Process Manpower Cost

Average Cost, Per Person
Input 1 Input 2 Input 3 Input 4 Designation No of People Per Hour Hrs Spent Per Day No of Days Hrs Utilised Cost(ETB) TYPE

Invoice Material in ward Inspection Report , Shrinkage Report , CSV Report Cutting Supervisor 1 27 1 26 26 696.38 A
Quality Checker 2 6 0.5 26 13 75.00 A
GRN Pass Inspection Report Material Material Inventory, if Inspection Pass 0
Fail Inspection Report & Findings Raise FRA, if Inspection Fail Quality Line supervisor 3 0 1 26 26 0.00 A
Fail Inspection Report & Findings Packing ListFRA Review & Reject Comments Raise FDR , if reject 0
Invoice Inspection Report , Shrinkage Report , CSV Report Store In charge 1 11 1 26 26 284.10 A
Quality Checker 2 6 0.5 26 13 75.00 A
GRN Material Inventory, if Inspection Pass 0
Fail Inspection Report & Findings Raise FRA, if Inspection Fail Store In charge 1 11 1 26 26 284.10 A

PREVENTION ETB. 0.0

APPRAISAL ETB. 1,414.6

MAINTENANCE AND TRAINING

Input Process Manpower Cost Consumables Calibration Cost External Services / Training / Projects Consumables Calibration Cost External Services / Training / Projects

Average Cost, Per Person Cost of Consumption Name of Name of Average Consumption Cost Per Name of External Cost Per Cost of Cost of Training
Input 1 Input 2 Input 3 Input 4 Designation No of People Hrs Spent Per Day No of Days Hrs Utilised Cost(ETB) Name of Reports / Records Consumption Per Month Cost Per Month Name of EquiProduction Headent Name of Consumable Average Cost Consumption Per Month Cost Per Month Name of EquiProduction Headent External Maintenance Frequency Cost Per Year Name of Programme Cost of Programme Frequency Training Name of Reports / Records Average Cost Cost Per Month EquiProduction Maintena Frequency Year Name of Programme Frequency Total Type
Per Hour Programme Per Month Equipment Consumable Cost Per Month Month Headent nce Programme Programme

Reports & Records 0 0.00

0
Training 0 0.00
0 0.00
Quality Improvement Projects Mechanic 6 31 0.5 4 366.1961538 11174.97 P

Fusing and Raw

Maintenance Schedule Consumables Preventive Maintenance Maintenance Head 5 43 4 26 99.06 4278.53 Preventive Maintenance Card Fusing and Raw Material Inspection Dispatcher / Line supervisor Training Preventive Maintenance Card 4278.53 Material Inspection 0 Dispatcher / Line supervisor Training 0 6,406 P

machine lubricating mechanic 31 0 0.00 200 Liter 18000 Machine OIL 90 1 1800 2,500.00 5000 9300.00 Six SiGeneral Managera Training 0 P

machiine cleaning operator 290 10 8 26 208 2127.82 2127.82 Auto Cutter and 0 P
pattern plotter
0 0
Breakdown Maintenance Maintenance Head 1 43 1 26 24.765 1069.63 1069.63 A
Incharge 0 0 0.00 0 A
Breakdown Alert Consumables Mechanic 6 31 8 26 198.12 6045.90 6045.8985 A

PREVENTION ETB. 6,406.4 15,706

APPRAISAL ETB. 7,115.5

CUTTING

Input Process n Consumables Consumables

Input 1 Input 2 Input 3 Input 4 ck Designation No of People Average Cost, Per Person Hrs Spent Per Day No of Days Hrs Utilised Cost(ETB) Name of Reports / Records Consumption Per Month Cost Per Month Name of EquiProduction Headent Name of Consumable Average Cost Consumption Per Month Cost Per Month Name of Reports / Records Consumption Avg Cost Cost Per Month Total Type
Per Hour Per Month
Techpack, Specification Confirmations Control Sheet Preparation 0 0 0.00
Work Order Sheet Cut Plan Making 0 0 0.00
Box test Marker Marker Plotter Calibration 0 0 0.00
Cut Plan Approved Sample Marker Making 0 0 0.00
Marker Marker Plotting 0 0 0.00
Marker Checking Report Marker Marker Checking Quality checker 2 6 1 26 26 150.00 Marker Inspection report 104 150 printer papper 150 104 150 Marker Inspection report 104 1 150 150.00 A
Work Order Sheet Material Requisition Marker Issuance Issue Raw Material & Trims to Cutting 0 0 0.00 0.00
Buyer Comments Pattern Comments Cutting PP Meeting cutting supervisor 2 27 1 6 6 160.70 500 660.70 P
Quality head 35 1 6 6 212.57 212.57 P
Quality checker 6 1 6 6 34.62 34.62 P
Issued Raw Material Spread 0 0 0.00 0.00
0 0 0.00 0.00
Spread Lays, Cut 0 0 0.00 0.00
0 0 0.00 0.00
0 0 0.00 0.00
Spread and Cut Lays Spreading & Cutting Quality Check Quality checker 2 6 2 26 52 300.00 Laying Report 200 printer papper 150 104 150 Laying Report 104 1 150 300.00 A
Numbering Sheet Cut Parts Numbering 0 0 0.00 0.00
Relaying 0 0 0.00 0.00
0 0 0.00 0.00
Defective Panel Material Requisition Slip Panel Replacement - Cutting Helper 6 5 3 26 78 404.70 Recutting Report Recutting Report 104 1 150 404.70 A
Defective Panel Material Requisition Slip Panel Replacement - Production 0 0 0.00 0.00
Inspected & Replaced Parts, Fusing Cut Part Fusing 0 0 0.00 0.00
Fusing Test Interlining Recommendation Fusing Bond Test / Glue Line Temperature Test 0 0 0.00 Fusing Report Fusing Report 104 1 150 0.00 A
Inspected & Replaced Parts, Fused Parts Bundling 0 0 0.00 0.00
Cut Parts Bundles Bundle Audit Quality checker 2 6 2 26 52 300.00 Bundle Audit Report Bundle Audit Report 104 1 150 300.00 A
Audited Bundles Numbering Sheet Issue to Sewing 0 0 0.00 0.00
Cut Parts, Trims Check Material Before Start 0 0 0.00 0.00
MIS 0 0 0.00 0.00
Defective Parts Rework and Repair, If defects / defectives 0 0 0.00 0.00
Reports 0 0.00 0.00

PREVENTION ETB. 907.9 500

APPRAISAL ETB. 1,154.7 750

SEWING AND FINISHING

Input Process Manpower Cost Consumables Consumables

Average Cost, Per Person Consumption
Input 1 Input 2 Input 3 Input 4 ck Designation No of People Per Hour Hrs Spent Per Day No of Days Hrs Utilised Cost(ETB) Name of Reports / Records Consumption Per Month Cost Per Month Name of EquiProduction Headent Name of Consumable Average Cost Consumption Per Month Cost Per Month Name of Reports / Records Per Month Avg Cost Cost Per Month Total Type

Parts Sew - Assembly

Line PP Meeting Production Head 1 71 1 4 2 141.35 Line PP Meeting Format 50 0.75 37.5 141 P
ppc 1 36 1 3 3 108.17 108 P
Line supervisor 1 24 2 6 12 286.50 287 P
Quality Supervisor 1 23 1 4 4 93.20192308 93 P
Quality head 1 35 1 5 5 177.1394231 177 P
Operator 10 0 0.00 0
Sewn Parts In Line - CTQ Check Quality Checker 14 6 4 26 1456 8400.00 In Line Report 900 printed papper printer papper In Line Inspection Report 390 0.75 293 8400 A
Complete Sewn Garments End of Line Check Quality Checker 14 6 8 26 2912 16800.00 End Line Report 900 printed papper printer papper End line Inspection Report 390 0.75 293 16800 A
Quality Checker 14 6 8 26 2912 16800.00 Quality CheckerReport 900 printed papper printer papper 16800 A
General Manager 1 184 1 26 26 4784.89 4785 A
Marketing Manager 1 135 1 26 26 3510.00 3510 A
Production Head 1 71 1 26 26 1837.50 1838 A
Quality Supervisor 14 23 4 26 1456 33925.50 33926 A
0 0
Defective Garments Rework and Repair, If defects / defectives 0 0
Counting of PI.E.ces 0 0
Trimming Steam Iron Finishing Quality Check - 100% Quality checker 2 6 3 26 156 900.00 Quality Checker Report Finishing Checking Report 60 0.75 45 900 A
Quality Checker 2 6 2 26 104 600.00 600 A
Quality Supervisor 1 23 3 26 78 1817.44 1817 A
Defective Garments Rework & Repair, If defects / Defectives 0 0
Finished Garments Internal / Final Audit, 100% Audit Quality Checker 2 6 1 2 4 23.08 Audit Report Internal Audit Report 25 0.75 19 23 A
Quality Supervisor Quality Supervisor 1 23 1 2 2 46.60 47 A
Finishing Supervisor 1 24 1 1 1 24.08 24 A
General Manager 1 184 1 1 1 184.03 184 A
Finance Manager 1 0 1 1 1 0.00 0
Production Head 2 71 1 1 2 141.35 141 A
Pass Lot Handover garments to Packing, If Inspection Pass 0
Rejected Lot Recheck 0
Pass Lot Attach Packing Trims 0
Packed Goods Carton Audit 0
Rejected Lot Recheck 0
Carton Audit Pass Buyer Audit 0
Rejected Lot Recheck 0
Customer Complaints Through PDQA 0
A

PREVENTION ETB. 806.4 38

APPRAISAL ETB. 89,794.5 649

Consumables

PREVENTION ETB. 13,042.5 16,244 55.4% ETB. 36,513.8

APPRAISAL ETB. 107,683.3 1,399 55.4% ETB. 168,754.0

Cost of Quality Statement techn opak

Internal Failures - Raw Material & Garment Loss 0.00 48947.42 48947.42
7

Raw Material Cost Per Standard Allowance for Excess Value Loss Due to Q3, Scraps &
S. No Product Brand Meter Cost Per Product planned Consumption Meter Order Quantity Cut Qty Final Consumption % Excess Consumption Q1 Q2 Q3 Scarp Un Accounted Consumption Excess Process Loss Raw Material Loss Value Unaccounted Total Loss

- - - -
Short 110.00 23.00 3825.00 12750 13133 3952.50 3.33% 12650 152 331 4.00% 0.00% - 7,601.50 7,601.50
- - - -
T-shirt 120.00 28.00 3104.32 15580 16047 3131.58 0.88% 15642 212 193 4.00% 0.00% - 5,415.20 5,415.20
- - - -
Kids Complete 125.00 45.00 2308.24 9550 9837 2387.50 3.43% 9500 85 252 4.00% 0.00% - 11,317.50 11,317.50
- - -
Polo shirt 135.00 34.00 3375.27 13890 14307 3472.50 2.88% 13850 146 311 4.00% 0.00% - 10,563.80 10,563.80
- - - -
VEST 90.00 18.00 2670.89 14113 14536 2715.34 1.66% 14220 58 258 4.00% 0.00% - 4,651.02 4,651.02
- - -

Pant 115.00 44.00 5647.75 3.55% 11025 112 214 4.00% 0.00% - 9,398.40 9,398.40
11020 11351 5847.98
- - -

Internal Fail - RM & FG Loss technopak

Internal Failures - Rework Cost 11440.1

10249.0 9665.2 4012.0 1831.4 14261.0 11496.5

0.9 0.5 0.8
Sewing Defect Sewing Rework Finishing Defect Finishing Rework Total Defect Average Cost
Month Product Section / Line Count SMV Count SMV Count Total Rework SMV Per SMV Rework Cost

1 545 514 128 121 673 635 0.94 599

2 354 334 123 116 477 449.8 0.94 424.2
Polo T-Shirt
3 343 323 153 144 496 467.7 0.94 441.1
4 225 212 132 124 357 336.7 0.94 317.5
6 222 209 122 115 344 324.4 0.94 305.9
9 556 524 115 108 671 632.8 0.94 596.7
T-SHIRT
10 679 640 184 174 863 813.8 0.94 767.5
11 848 800 186 175 1034 975.1 0.94 919.6
13 192 181 114 108 306 288.6 0.94 272.1
SHORT
7 186 175 115 108 301 283.9 0.94 267.7
2 129 122 119 112 248 233.9 0.94 220.6
KIDS COMPLET 5 145 137 121 114 266 250.8 0.94 236.6
1 132 124 126 119 258 243.3 0.94 229.4
4 420 396 133 125 553 521.5 0.94 491.8
VEST
7 367 346 187 176 554 522.4 0.94 492.7
Pant 9 54 51 12 11 66 62.2 0.94 58.7

5397 5090 2070 7467 5089.6 0.943034903 4799.6

Internal Failure - Rework technopak

 0.00%
Internal Failures - Audit Cost 0.00 0.00

Date Product Brand Work Order Style Code Order Quantity Pack Qty Manhour for Re- Manhour for Manhour for Cost Per SAM Cost of Rescreen &
No screen Repair Reinspection Repair
0.00
0.00
0.00
0.00
0.00
0.94 0.00
0.00
0.94 0.00
0.94 0.00
0.00
0.00
0.94 0.00
0.00
0.94 0.00
0.00
0.00
0.00
0.00
0.00
0.94 0.00
0.00
0.94 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
] 0.00
0.00

Internal Audit technopak

 0.00%
External Failures - Rework Cost TOTAL 3 RESCREENS 13184 13184

Work Order Manhour for Re- Manhour for Manhour for Cost of Rescreen &
Date Product Brand No Style Code Order Qty Pack Qty screen in MIN Repair Reinspection Cost Per SAM Repair

T-shirt 5422 1080 2400 1440 0.94 4640

polo shirt 4750 1440 1440 1260 0.94 3904
pant 2438 1080 2640 1200 0.94 4640
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

External Failures - Rework technopak

External Failures - Replacements & Customer Complaints 0

Date Product Brand Work Order No Style Code Cost Per Piece No. of Pcs Returned Loss in ETB.
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

External Failures -Replacements technopak

 Preventive Appraisal Internal Failure
Cost Components External Failure Cost No
Cost Cost Cost
Direct Manpower Cost 36,514 168,754 1
Consumables 16,244 1,399 2
Internal Rework - Defects 14,381 3
Internal Audit - 4
Raw Material & Product Loss 48,947 5
Rework Due to External Failure 13,184 6
Cost of Replacements - 7
Total Cost 52,758 170,153 63,329 13,184 8
Total Cost (%) 17.6% 56.8% 21.2% 4.4%
ETB 222,910
Cost of Good Quality
Million, ETB 0.22
ETB 76,512.55
Cost of Poor Quality
Million, ETB 0.08
Cost of Quality Million, ETB 0.30 6.34

No Type of quality cost Cost in ETB percentage

Cost Components 28-Apr 1 Total preventive cost 52,758 17.6%
Direct Factory Cost, Million ETB 1.13 2 Total apparesial cost 170,153 56.8%
Indirect Factory Cost, Million, ETB 0.63 3 Total internal failure cost 63,329 21.2%
Total Factory Cost, Million ETB 1.75 4 Total external failure cost 13,184 4.4%
Cost of Good Quality, Million ETB 0.22 total Total CoQ 299,423 100%
Cost of Poor Quality, Million ETB 0.08
Cost of Quality, Million ETB 0.30
Total Operating Cost, Million ETB 1.76 Quality cost proportions
Monthly Average DHU
%, CoQ to Factory Cost 17.1% Total external failure cost ,
% 15.75% 13,184 , 4%
Total preventive
Total internal cost , 52,758 , 18%
failure cost ,
63,329 , 21%

Total apparesial cost ,

170,153 , 57%

Summary Sheet technopak

 Type of quality Expense Expenses in ETB Comulative percent

Expense on quality inspection 168,753.98 168,753.98 56.36%

Expense on rework & product loss 52,182.22 220,936.20 73.78%
Expense on calibration and maintanance 24,407.68 245,343.87 81.94%
Expense on consumables for quality related activity 17,642.60 277,206.18 92.58%
Expense on internal rework-defect 14,219.70 290,389.80 96.98%
Expense due to external failure 13,183.63 290,389.80 96.98%
Expense on quality planning 9,046.06 299,435.87 100.00%
Total 299,435.87

Pareto anlaysis of CoQ

350,000.00 120.00%

300,000.00
100.00%

250,000.00
80.00%

200,000.00
60.00%
150,000.00

40.00%
100,000.00

20.00%
50,000.00

- 0.00%

Summary Sheet technopak

120.00%

100.00%

80.00%

60.00%

40.00%

20.00%

0.00%

Summary Sheet technopak