Basis of Apparel Costing: Inputs and the Cost Sheet
Costing a garment is only reliable if you start with the right inputs and build the number in the right order. Miss an input and your quote is wrong; skip a layer and your margin leaks. This is what a merchandiser needs before costing, and how the preliminary cost sheet builds from raw material all the way to CIF.
What you need before costing
Costing draws on three sources:
1. From the buyer
- Sketch
- Size specification
- Fabric detail
- Trim & accessories detail
- Testing standard
- Packing instruction
- Quantity, quality, delivery
2. From the sample room
- Consumption (fabric, trims)
- Technical difficulties
3. From production & industrial engineering
- Standard Minute Value (SMV)
- Capacity to meet the delivery
- Technical difficulties
The buyer defines what; the sample room defines how much; production defines how hard and how fast. All three feed the cost sheet.
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Basis of Apparel Costing: Inputs and the Cost Sheet
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