6/22/25, 2:35 PM Apparel Merchandising World: Sweater Costing | CM Calculation
More
S a t u r d a y, J u l y 2 0 , 2 0 1 3
Sweater Costing | CM Calculation
Sweater
Sweater Costing: Like other garments the method of sweater costing varies from style to style since there are different styles in sweater. Following one is the sample
costing sheet for basic concept.
SWEATER COSTING SHEET
BUYER ORDER QUANTITY 20,000 pcs
Order / STYLE#
DESCRIPTION V-nk L/S pullover Delivery Date: 15-Oct-13
SIZE RANGE S-XXL
YARN COMPOSITION 100% Cotton 2/32
YARN SUPPLIER
GAUGE 12 gg
ACTUAL WEIGHT 9.00 Lbs/dz TOTAL YARN
WT+ WASTAGE (10%)0.9 9.90 Lbs/dz 16,500.00 Lbs
YARN RATE/LBS $ 2.70
COSTING (IN DZ)
Yarn Cost (USD) / Dzn $ 26.73
Regular Accessories / Dzn $ 4.00
Fabric (Fur/Sherpa/Tafeta)
Button/Dzn
Embroidery/Dzn
Zipper/Dzn
Lab test/Badge /per dzn
CM / Dzn $ 31.52
Commercial/ Dzn $ 2.00
Total (USD) / Dzn $ 64.25
Buying house commission/Dzn $ 3.21
Grand Total / Dzn $ 67.46
Cost / Pc(USD)FOB $ 5.62
To calculate CM (cost of manufacture) one must know the knitting, linking productivity and labor cost of trimming, mending, ironing etc. In Bangladesh, standard wage is
calculated $3.15/day in average sweater factories for knitting, linking operator. If knitting productivity is 4.5pcs/day, knitting cost will be $0.70/pc. If linking productivity
https://apparelmerchandisingworld.blogspot.com/2013/07/sweater-costing-cm-calculation-formula.html 1/3
6/22/25, 2:35 PM Apparel Merchandising World: Sweater Costing | CM Calculation
is 15pcs/day, linking cost will be $0.21/pc.Let us see the following sample CM calculation sheet:
CM CALCULATION SHEET
DESCRIPTION Productivity USD BDT
Winding / Pc $ 0.0250 BDT 2.00
Knitting / Pc 4.5 $ 0.7000 BDT 56.00
Linking / Pc 15 $ 0.2100 BDT 16.80
Trimming & Mending / Pc $ 0.0750 BDT 6.00
Iron/Pc $ 0.0500 BDT 4.00
Zipper Attachment / Pc
Fabric Attachment / Pc
Btn Attachment / Pc
Misc/Pc $ 0.0625 BDT 5.00
Total Labour cost/pc $ 1.1225 BDT 89.80
Prod Bonus/pc (25%) $ 0.2806 BDT 22.45
Fixed(overhead) cost/pc (70%) $ 0.7858 BDT 62.86
Total Cost/pc $ 2.1889 BDT 175.11
TOTAL Cost / Dzn. $ 26.2665 BDT 2,101.32
Profit / Dzn. (20%) $ 5.2533 BDT 420.26
TOTAL CM / DZN. $ 31.5198 BDT 2,521.58
Posted by Mohammad Shariful Islam at 2:56 AM
4 comments:
Unknown January 13, 2016 at 9:21 PM
Thanks First of all
Pls send to understand Mics/pcs ?
and Total Labour cost/pc ???
Haque
[email protected] Reply
Replies
Mohammad Shariful Islam December 4, 2023 at 5:02 PM
Misc means miscellaneous. Nothing else!
Reply
Anonymous May 5, 2022 at 5:03 PM
my review herethis article get redirected hereContinue Reading this websitetry these out
Reply
sheau June 17, 2022 at 10:18 AM
go to this site his explanation visit this site explanation blog link link
Reply
To leave a comment, click the button below to sign in with Google.
SIGN IN WITH GOOGLE
Newer Post Home Older Post
Subscribe to: Post Comments (Atom)
Popular Posts
Knit Garments Fabric Consumption Formula
Clear concept on correct fabric consumption and costing is a primary requisite for a merchandiser as fabric cost bears the 40% to 45% of ...
https://apparelmerchandisingworld.blogspot.com/2013/07/sweater-costing-cm-calculation-formula.html 2/3
6/22/25, 2:35 PM Apparel Merchandising World: Sweater Costing | CM Calculation
Critical Path/TNA
The critical path/TNA (Time & action) is a regular review systems to track progress of the project(s). In apparel industry the critical...
What is Merchandising | Merchandising Definition
What is merchandising? What is Merchandising? Merchandising comes from the word merchandise. Merchandise means commodities or goo...
Woven Pant Consumption Formula
Woven Pant M athematical formula to calculate the fabric consumption of Woven pant in yard is as follows: Formula : (Length X Width)...
Knit Garments | Costing Formula
Knit Garments F or knit garments costing a merchandiser needs to have clear conception of the raw materials price & CM calcula...
Woven Shirt Fabric Consumption Formula
Woven Shirt F or fabric consumption of woven shirt we need MEASUREMENT sheet. We have to consider the measurement of middle size garme...
Packing List
Packing List is important for packing section to pack the goods as per ratio/assortment and the inspectors inspect the goods as per packing ...
Sewing Thread Consumption
Sewing thread consumption S ewing thread is required for seam sewing/assembling, overlocking, various types of stitching, buttonholing,...
Sweater Manufacturing Process
Sweater Manufacturing Process Step-1 Lab-dip: Need to develop lab-dip first as per buyer’s requirement. Buyer may provide swatch ...
Knit Garments CM Calculation Formula
CM is the abbreviation for Cost of Manufacture. In apparel industry CM means Manufacturing Cost of 12 pcs garments. To calculate Manuf...
© Shariful Islam Sohel. Simple theme. Powered by Blogger.
https://apparelmerchandisingworld.blogspot.com/2013/07/sweater-costing-cm-calculation-formula.html 3/3
