Study Material- Apparel Merchandising

Pre-production processes – an overview

All activities preformed prior to bulk cutting of an order are referred to as “Pre-Production
activities”. These involve:
 Product development
 Price and delivery confirmation
 Sampling
 Raw material procurement
 Preparation of T&A (time and action calendar) for all activities
 Production planning
 Factory capacity planning
 Sample, fabric and trim approvals
 Testing of samples, fabrics and trims
 Adherence to required sample quality levels
 Pre-production meetings

All the above activities need to be monitored and streamlined for smooth production of a
style. These activities also determine the basic scope within which the merchandising team
has to work.

1.1. Importance of Efficient Pre-production Management

FABRIC & TRIMS MANUFACTURING

PRODUCT INSPECTION &
ORDERING
DEVELOPMENT DESPATCH

17 - 20% 40 - 50% 20 - 25% 5 - 7% % of

Total
Time

Lead time from order enquiry to dispatch 4-6 months

The above diagram represents the time taken at each stage of apparel manufacturing process.
It can be clearly seen that the manufacturing process is only 20 – 25% of the total order cycle
time, it is beneficial to make it efficient but it can be squeezed only to a particular limit. On
the other hand it is important to pay attention towards the other processes that take up the
balance 75 – 80% of the time. Significant benefits can be accrued by streamlining these
processes.

What does Merchandising mean?

The word “MERCHANDISING” evolves from Merchandise (meaning: the commodities and
goods that are bought and sold in business)

Hence merchandising is a function resulting in sale and purchase of goods at the agreed price,
at the agreed date and of the agreed quality. Merchandising function involves all activities
directly or indirectly linked with procuring and selling of goods, planning and monitoring.

What is an export merchandiser expected to do?

A merchandiser is expected to perform the following roles and responsibilities.

 All communication, information flow throughout the order cycle (with buyers & with
departments within the company and vendors) from receipt of order to final shipping
of goods.
 Costing negotiations (with buyers and vendors).
 Detailed production planning and monitoring (i.e. preparing Time & Action calendar
– closure of T&A with buyer and vendor).
 Approvals on fabrics and accessories.
 Order tracking and monitoring ON TIME shipment status
 Monitoring material utilization for every order.
 Ensuring all products meet the specified testing parameters as laid down by the buyer
/ customer.
 Approval on fabric quality, color, shade banding and also approval on trims.
 Coordination between various departments (such as fabrics, sampling, purchase,
production, quality assurance and logistics) for smooth execution and timely delivery
of orders.
 Capacity planning for the season (in coordination with the production departments)
 ORDER PROCESS FLOW – AN OVERVIEW

RECEIVE DESIGN PRODUCTION

INDICATIONS PLANNING
FROM BUYERS
(styling & fabrics)

RAW MATERIAL
SOURCING

DEVELOP DESIGN
SAMPLE
PILOT RUN
APPROVALS
CUTTING
RECEIPT OF SEWING SHIPMENT
ORDER FINISHING TRACKING
PACKING
SHIPMENT AUDIT
FABRIC & TRIM
APPROVALS
RANGE
PRESENTATION

TESTING

DELIVERY & PRICE PRE-PRODUCTION

CONFIRMATION MEETING

PRODUCT DEVELOPMENT PRE-PRODUCTION PRODUCTION LOGISTICS

Vendor - Buyer interaction

During the product development cycle the interaction between vendor and buyer is a very
important since lot of information regarding the design, color, fabric quality, garment styling,
T&A and costing are exchanged. This information is very crucial as it is the basis on which
fabric and style developments are done.

Hence the communication should be crisp and precise. It is observed that communication in the
form of charts and formats is easy to understand and record rather that lengthy e-mails or
teleconversations.

Some tools that can be effectively used to communicate information are as follows –

 Development track report

 Lab dip / desk loom submission forms
 Time & Action calendar
 Cost sheets

What does Sourcing mean?

The term sourcing implies the processes involved in procurement of the desired merchandise at
the best bargain from the most suitable source, with the objective of optimizing the cost, efforts
and time. Sourcing can also be defined as the process of identifying, conducting negotiations
with, and forming supply agreements with vendors of goods and services.

The elements of sourcing are spread across the various stages of the product development
process, such as the „Final Product Development‟ stage and the „Manufacturing Package‟ stage.
The sourcing process has been depicted through the process flow diagrams on the following
pages.
Sourcing Documentation

One of the essential elements of sourcing, as observed in the definition, is the documentation and
formulation of agreements involving the parties concerned. A thorough understanding of the
documentation involved in sourcing is a key requirement for a merchandiser.

Once the buyer/ importer and supplier/ exporter have entered into the Underlying Contract, it is
followed by formulation of the Letter of Credit, which acts as the primary document for all
further transactions and documentation. There are a couple of additional documents
accompanying the Letter of Credit, mentioned hereunder:

 Bills of Lading
 Insurance Documents
 Invoice
 Certificates of Origin
 Weight Note / List or Packing List
 Air Waybill

Letter of Credit

In simple terms, a letter of credit is an undertaking by a bank to make a payment to a named

beneficiary within a specified time, against the presentation of documents, which comply strictly
with the terms of the letter of credit.

Its main advantage is providing security to both the exporter and the importer, but the security
offered, however, comes at a price and must be weighed against the additional costs resulting
from bank charges. The exporter must understand the conditional nature of the letter of credit
and the fact that payment will not be made unless the terms of the credit are met precisely.
Inco terms – International Commercial Terms

"Inco terms" is an abbreviation of International Commercial Terms, which were first published
in 1936 by the International Chamber of Commerce (ICC). Since that time there have been six
different revisions and updates to the Inco terms. The Inco terms provide a common set of rules
for the most often used international terms of trade.

The goal of the Inco terms is to alleviate or reduce confusion over interpretations of shipping
terms, by outlining exactly who is obligated to take control of and/or insure goods at a particular
point in the shipping process. Further, the terms outline the obligations for the clearance of the
goods for export or import, and requirements on the packing of items.

The 13 terms listed under the Inco terms are as follows:

 EXW - Ex Works (named place)

 FCA - Free Carrier (named place)
 FAS - Free Alongside Ship (named port of shipment)
 FOB - Freight on Board (named port of shipment)
 CFR - Cost & Freight (named port of destination)
 CIF - Cost, Insurance & Freight (named port of destination)
 CPT - Carriage Paid To (named port of destination)
 CIP - Carriage & Insurance Paid To (named port of destination)
 DAF - Delivered at Frontier (named place)
 DES - Delivered EX Ship (named port of destination)
 DEQ - Delivered EX Quay (named port of destination)
 DDU - Delivered Duty Unpaid (named place of destination)
 DDP - Delivered Duty Paid (named place of destination)
Vendor Compliance

The Compliance has been divided into three main sections as under:
I. Environmental conditions
II. Worker Health and Safety
III. Labour Welfare

Social Compliance Initiatives / Certification Options

Fair Labour Association – Brands carry out internal monitoring, Verified by

accredited independent monitor, brand certified by FLA. (www.falirlabor.org)

Social Accountability International (SA 8000) – Similar to ISO, SAI accredit

independent monitors who verify compliance and certify factories. (www.cepaa.org)

Ethical Trading Initiative – European initiative covers all industries. Pilot programs
identify best practices for compliance. Member companies agree to implement best
practices and report annually. (www.ethicaltrade.org)

UN Global Compact – Member companies agree to implement compact principles in

factories and report annually on progress. No independent verification.
(www.unglobalcompact.org)
 Worldwide Responsible Apparel Production (WRAP) – Self assessment verified
accredited independent monitors. WRAP certifies complying factories.
(www.wrapapparel.org)
Customs-Trade Partnership Against Terrorism (C-TPAT): It is an initiative of the
US Customs Service in the wake of the events of Sept 11th in order to upgrade the
security of commercial shipments against terrorist infiltration. It is a government / trade joint
initiatives to build cooperative relationships that result in the strengthening of overall supply
chain and border security.

C-TPAT is recognition that Customs cannot provide the highest level of security without
involving the ultimate owners of the supply chain (importers, carriers, etc.). The Customs
Service is asking business partners to implement improved and transparent physical security
practices and communicate their requirements to their business partners within the supply chain.
Areas of consideration include: procedural security; physical security; personnel security;
education and training; access controls; manifest procedures and conveyance security.

U.S. Customs also announced that the agency has combined the Low-Risk Importer (LRI)
program and the C-TPAT into one program based on adherence to both trade compliance and
trade security guidelines, and that Customs is offering LRI companies expedited entrance into C-
TPAT, provided a commitment is made to improve supply chain security in an effort to
safeguard shipments against terrorism.

The primarily benefits is that shipments of importers who are C-TPAT members will be subject
to fewer security examinations by US Customs. For some importers, membership in C-TPAT
may also allow them to avoid focused-assessment audits. The Importers are required to
undertake “To develop and implement, within a framework consistent with US Customs Security
Recommendation, a verifiable, documented
program to enhance security procedures throughout its supply chain process”.
 Merchandising: Production Planning and Scheduling

Time and Action Calendar

A “Time and Action Calendar”, or T&A in short, is something that captures several work steps,
the deadlines for completing the work steps and the actual time when the steps were completed.
Hence it is a tool for monitoring all work steps within the order cycle time. Since the T&A also
captures the actual date of completion of work steps, it is also used to calculate the delays in
work steps and analyze their subsequent effects. The work steps are mentioned in the sequence in
which they are expected to be completed.

In short, the T&A captures 2 main concerns of buyers, merchandisers in buying offices and
manufacturers:
 Are we on time?
 Are all work steps happening the way they should?

Building a Time & Action Calendar

Some of the key points that one should analyzed before building a Time and Action calendar as
below. These points are very critical, as they will ascertain the effectiveness of the T&A.
 Identifying critical path – there are multiple steps involved in execution of an order, from
order receipt to the final shipment. It is essential that out of these multiple steps, the critical
path be identified. The activities within the critical path are crucial in the sense that a delay in
any of the critical activities will delay the whole process (perhaps missing the delivery date).
On the other hand a delay in non-critical activities may not impact the delivery.
 Identifying activities that can be overlapped – it is important to know the activities, which
can be, performed parallel to each other (overlapped). A very simple example is Fabric and
Trim sourcing. These two activities can be preformed in parallel to each other. The important
thing here is to ascertain the activity, which takes the longer time, as this now becomes the
critical path.
 Networking - it is often assumed that T&A is like a linear chain, however the actual calendar
is a network with diverging and converging tasks. This means that one task can trigger
 multiple parallel tasks and completion of multiple tasks can lead to one task. Hence it is
important to chart out the network of activities to be able to determine the critical path and
the critical activities.
 Setting due dates for the activities – it is a common practice to set the duration of each
activity in number of days. There is a problem area here. Firstly, it is often not clarified
whether those days are working days or calendar days. Secondly, apart from the weekend
there are numerous other holidays, which do not get accounted. Hence it is prudent to create
one‟s own calendar with holidays built-in and then generate realistic due dates in time &
action calendar.

Types of T&A planning

Broadly speaking, there can be 2 ways in which a T&A can be planned –

 Backward planning – this is the most common approach. Here the delivery date is fixed (as
specified by the customer) and all other activities are backward planned from the delivery
date. By doing so we can ascertain the date by which order confirmation is required, to be
able to meet the required delivery date. Hence, by planning the T&A in this manner, we
ascertain the deadline date for completion of each activity so as to make the shipment on
time.
 Forward planning – in this case the entire time line is forward planned from the date of
receipt of the order.
 TIME & ACTION CALENDAR
STYLE ALLOCATION DT TO FTY
ATTN DT CREATED
FROM DT ACCPTD
SEASON CREATED BY UPDATIONS ON
STYLE ACCPTD BY
QTY TODAYS DATE 18-Dec-08
2 DAY PRIOR ALERT 20-Dec-08
5 DAY PRIOR ALERT 23-Dec-08

SAMPLING
ACTIVITIES ACTIVITY PERSON
SPECIFICATION RESP
REQUIRE PLAN +/- ACTUAL OVERSHOOT COMMENTS
PROTO SPEC RECEIPT order confirmation - 45 31-Oct-04 31-Oct-04 0
PROTO PATTERN RECEIPT Proto spec recpt + 5 05-Nov-04 05-Nov-04 0
PROTO FABRIC & TRIMS RECEIPT Proto spec receipt + 25 25-Nov-04 25-Nov-04 0
PROTO EXIT Proto fab & trim receipt + 5 30-Nov-04 30-Nov-04 0
ORDER CONFIRMATION DATE Same as fabric commitment date 15-Dec-04 15-Dec-04 0
PROTO / 1ST FIT COMMENTS 2nd fit exit -5 20-Dec-04 20-Dec-04 0
2nd FIT EXIT 2nd fit comments -10 25-Dec-04 25-Dec-04 0
2nd FIT COMMENTS 3rd fit exit - 5 04-Jan-05 04-Jan-05 0 04-Jan-05 0
3rd FIT EXIT 3rd fit comments - 10 09-Jan-05 10-Jan-05 1 10-Jan-05 0
3rd FIT COMMENTS 4th fit exit -5 19-Jan-05 19-Jan-05 0 19-Jan-05 0
4th FIT EXIT Final fit approval - 10 24-Jan-05 24-Jan-05 0 30-Jan-05 6
4th FIT / FINAL APPROVAL COMMENTS Pre size set start - 5 03-Feb-05 03-Feb-05 0
Tight +/loose- 1 Gain/coverup 6 Days gained-/ Days to coverup+
FABRIC/ TRIMS GPT
REQUIRE PLAN ACTUAL
FABRIC COMMIT RECPT DATE Fabric order date - 1 15-Dec-04 15-Dec-04 0
FABRIC ORDER DATE (PO) Fabric x mill - lead time (45) 16-Dec-04 16-Dec-04 0
FABRIC PI fab po+2 18-Dec-04 18-Dec-04 0
FABRIC LC fab p.I +10 28-Dec-04 28-Dec-04 0
PILOT YARDAGE X MILL Pilot yardage in house - 7 27-Jan-05 27-Jan-05 0
PILOT YARDAGE IN HOUSE DT Pre size set start - 5 03-Feb-05 03-Feb-05 0
FABRIC TEST REPORT RECEIPT FROM MILL Fab X mill -2 28-Jan-05 28-Jan-05 0
FABRIC INSPECTION REPORT RECPT FROM MILL Fab X mill -2 28-Jan-05 28-Jan-05 0
SHADE BAND RECPT FROM THE MILL Fab X mill -2 28-Jan-05 28-Jan-05 0
FABRIC EX MILL Fab in house - lead time (15 days by air) 30-Jan-05 30-Jan-05 0
FABRIC IN HSE Pre-production meeting-5 14-Feb-05 14-Feb-05 0
FABRIC INSPECTION FROM FTY Pre-production meeting-2 17-Feb-05 17-Feb-05 0
SHADE BAND FROM FTY Pre-production meeting-2 17-Feb-05 17-Feb-05 0
FABRIC SHRINKAGE TEST RESULT Pre-production meeting-2 17-Feb-05 17-Feb-05 0
GARMENT PURCHASE ORDER RECP DT fabric commit + 7 22-Dec-04 22-Dec-04 0
TRIM ORDERING START Trim in house -45 27-Dec-04 27-Dec-04 0
MAIN LABEL ORDER DT Trim in house - lead time (21) 20-Jan-05 20-Jan-05 0
CARE LABEL ORDER DT Trim in house - lead time (15) 26-Jan-05 26-Jan-05 0
FACTORY CODE LABEL ORDER DT Trim in house - lead time (5) 05-Feb-05 05-Feb-05 0
EAS LABEL ORDER DT Trim in house - lead time (30) 11-Jan-05 11-Jan-05 0
ZIPPER ORDER DT Trim in house - lead time (45) 27-Dec-04 27-Dec-04 0
BUTTON ORDER DT Trim in house - lead time (30) 11-Jan-05 11-Jan-05 0
LINING ORDER DT Trim in house - lead time (40) 01-Jan-05 01-Jan-05 0
INTERLINING ORDER DT Trim in house - lead time (15) 26-Jan-05 25-Jan-05 -1
POCKETING FABRIC ORDER DT Trim in house - lead time (15) 26-Jan-05 26-Jan-05 0
SWATCH FR THREAD PANEL Thrd panel fr aprvl-2 22-Jan-05 22-Jan-05 0
THREAD PANEL FR APPVL Approval - 2 24-Jan-05 24-Jan-05 0
THREAD PANEL APVL & ORDER DT Trim in house - lead time (15) 26-Jan-05 26-Jan-05 0
TRIM IN-HOUSE Trim card approval - 1 10-Feb-05 10-Feb-05 0
TRIM TEST REPORTS Trim card approval -1 10-Feb-05 11-Feb-05 1
TRIM CARD APPROVAL Size set start -1 11-Feb-05 11-Feb-05 0
HANGERS IN HSE DT Pre-production meeting-1 18-Feb-05 25-Feb-05 7
POLYBAG STICKERS IN HSE DT Pre-production meeting-1 18-Feb-05 25-Feb-05 7
POLYBAG IN HSE DT Pre-production meeting-1 18-Feb-05 25-Feb-05 7
PX TKTS Pre-production meeting-1 18-Feb-05 18-Feb-05 0
GPT SPL EXIT Gpt test report - 5 14-Feb-05 14-Feb-05 0
GPT TEST REPORT Pre-production meeting-1 18-Feb-05 18-Feb-05 0
Tight/loose: 21 Gain/coverup 0 Days gained-/ Days to coverup+
Total till now 22 Total till now 6 Days gained-/ Days to coverup+
PRODUCTION PLAN
REQUIRE PLAN ACTUAL
PRE SIZE SET START Pre-size set approval -2 08-Feb-05 08-Feb-05 0
PRE SIZE SET APPROVAL Size set start -2 10-Feb-05 10-Feb-05 0
SIZE SET + PP SAMPLE START Size set approval -5 12-Feb-05 12-Feb-05 0
SIZE SET+ PP SAMPLE APPROVAL Pre-production meeting -2 17-Feb-05 17-Feb-05 0
PRE-PRODUCTION MEETING Pilot run start - 2 19-Feb-05 19-Feb-05 0 22-Feb-05 3
PILOT START DATE Pilot run appv - 5 21-Feb-05 21-Feb-05 0
PILOT RUN APPROVAL Pcd - 2 26-Feb-05 26-Feb-05 0
PCD Sewing start - 2 28-Feb-05 28-Feb-05 0
SEWING START X-fty - 28 02-Mar-05 02-Mar-05 0
PRS EXIT X fty-20 10-Mar-05 10-Mar-05 0
Tight/loose: 0 Gain/coverup 3 Days gained-/ Days to coverup+
Total till now 22 Total till now 9 Days gained-/ Days to coverup+
DELIVERY PLAN
REQUIRE PLAN ACTUAL
GMT LC X-fty - 30 28-Feb-05 28-Feb-05 0
X - FTY 30-Mar-05 30-Mar-05 0
SHIP VIA
PORT OF LADING
QAC DATE
VESSEL DATE
CANCELLATION DATE
SHIP MODE (CNXL DT SHIPMENT)

REVIEWED & CONFIRMED BY MERCHANT

COMMENTS

ASSUMPTIONS WORKING OF T&A

1 STYLE IS NON WASH & NON EMBROIDERED. 1 FIT CYCLE, PRE SIZE SET, SIZE SET & PP SAMPLE DATES WORKED FORWARDS
2 TRIM & FABRIC LEAD TIMES, FIT CYCLES. FROM ORDER CONFIRMATION DATE.
2 BALANCE PRODUCTION ACTIVITIES WORKED BACKWARDS FROM X-FTY DATES.
3 HENCE WHILE MAKING T&A NEED TO BALANCE THE PRE-PRODUCTION & PRODUCTION ACTIVITIES
4 TO KEEP A CHECK ON THE SAME ALL ACTIVITIES PRIOR TO PCD HAVE BEN FORMATTED AS BELOW --
IF DATE OF ANY ACTIVITY IS SAME OR BEYOND PCD THEN THE CELL I S HIGHLIGHTED IN RED
Product costing

Product costing is a very important activity and utmost care should be taken while advising the
costs to the buyer. The costs advised should be very accurate so as to fit into buyer targets also
should provide the vendor with adequate profit realizations.

A sample cost sheet is available in the Annexure, which presents the components that should be
taken care while costing a product.
CM cost – this should be calculated by the industrial engineering department considering the
SAM (standard allowed minutes) required and the operating costs.

Cost: Meaning and Elements-

: MEANING AND ITS ELEMENTS
 The term „cost‟ means the amount of expenses [actual or notional] incurred on or
attributable to specified thing or activity.

 As per Institute of cost and work accounts (ICWA) India, Cost is „measurement in
monetary terms of the amount of resources used for the purpose of production of goods
or rendering services.

 To get the results we make efforts. Efforts constitute cost of getting the results. It can be
expressed in terms of money; it means the amount of expenses incurred on or attributable
to some specific thing or activity. The

Basic Cost Concepts

term cost is used in this very form. In reference to production/manufacturing of goods and
services cost refers to sum total of the value of resources used like raw material and labour and
expenses incurred in producing or manufacturing of given quantity.

Elements of cost
Cost of production/manufacturing consists of various expenses incurred on
production/manufacturing of goods or services. These are the elements of cost which can be
divided into three groups : Material, Labour and Expenses.
Elements of cost

Material Labour Expenses

Material
To produce or manufacture material is required. For example to manufacture shirts cloth is
required and to produce flour wheat is required.

All material which becomes an integral part of finished product and which can be conveniently
assigned to specific physical unit is termed as “Direct Material”. It is also described as raw
material, process material, prime material, production material, stores material, etc. The
substance from which the product is made is known as material. It may be in a raw or
manufactured state. Material is classified into two categories:
ś Direct Material
ś Indirect Material

ś Direct material
Direct Material is that material which can be easily identified and related with specific product,
job, and process. Timber is a raw material for making furniture, cloth for making garments,
sugarcane for making sugar, and Gold/ silver for making jewellery, etc are some examples of
direct material.

ś Indirect material
Indirect Material is that material which cannot be easily and conveniently identified and related
with a particular product, job, process, and activity. Consumable stores, oil and waste, printing
and stationery etc, are some examples of indirect material. Indirect materials are used in the
factory, the office, or the selling and distribution department.

Labour
Labour is the main factor of production. For conversion of raw material into finished goods,
human resource is needed, and such human resource is termed as labour. Labour cost is the main
element of cost in a product or service. Labour can be classified into two categories:
ś Direct Labour, and
ś Indirect labour

ś Direct labour
Labour which takes active and direct part in the production of a commodity. Direct labour is
that labour which can be easily identified and related with specific product, job, process, and
activity. Direct labour cost is easily traceable to specific products. Direct labour costs are
specially and conveniently traceable to specific products. Direct labour varies directly with
the volume of output. Direct labour is also known as process labour, productive labour,
operating labour, direct wages, manufacturing wages, etc. Cost of wages paid to carpenter for
making furniture, cost of a tailor in producing readymade garments, cost of washer in dry
cleaning unit are some examples of direct labour.
ś Indirect labour
Indirect labour is that labour which can not be easily identified and related with specific
product, job, process, and activity. It includes all labour not directly engaged in converting
raw material into finished product. It may or may not vary directly with the volume of output.
Labour employed for the purpose of carrying out tasks incidental to goods or services
provided is indirect labour. Indirect labour is used in the factory, the office, or the selling and
distribution department. Wages of store-keepers, time-keepers, salary of works manager,
salary of salesmen, etc, are all examples of indirect labour cost.

Expenses
All cost incurred in the production of finished goods other than material cost and labour cost are
termed as expenses. Expenses are classified into two categories:
Direct expenses, and
Indirect expenses (An item of overheads)

Direct expenses
These are expenses which are directly, easily, and wholly allocated to specific cost center or cost
units. All direct cost other than direct material and direct labour are termed as direct expenses.

Direct expenses are also termed as chargeable expenses. Some examples of the direct expenses
are hire of special machinery, cost of special designs, moulds or patterns, feed paid to architects,
surveyors and other consultants, inward carriage and freight charges on special material, Cost of
patents and royalties.

1. Cost center means a location, person, or item of equipment or group of these for which
costs may be ascertained and used for the purpose of cost control.

2. Cost object is anything for which a separate measurement of cost is desired. It may be a
product, service, project, or a customer.

Indirect expenses
These expenses cannot be directly, easily, and wholly allocated to specific cost center or cost
units. All indirect costs other than indirect material and indirect labour are termed as indirect
expenses. Thus,

Indirect Expenses = Indirect cost – Indirect material – Indirect labour.

Indirect expenses are treated as part of overheads. Rent, rates and taxes of building, repair,
insurance and depreciation on fixed assets, etc, are some examples of indirect expenses.
 COST SHEET

Style no.
Description
Fabric composition
Fabric Count / Construction
Fabric Width
Fabric Price

DATE 05-Nov-08 15-Nov-08 10-Dec-08

QUOTE 1st 2nd 3rd

Consumption (pattern to Pattern) :

Consumption (inclusive of wastage) :

Matching Parameters
a) all parts cut on grain
b) 2 way cutting

FABRIC COST TRIM BREAKUP

Consumption Fabric Price Handling Fabric cost Main label
Sz/Care label
Hang-Tag
Style label
Buttons
FINAL FOB COST Zipper
Fab Cost Lace
Trim Cost Interlining
CMP Packing Trims
Overheads
Profit Margin TOTAL
TOTAL