Analyzing the Cost Structure of Garments from Fiber to Fashion
Farhana Momotaz1, Md. Rashedul Hasan2, Maksuda Bintey Islam3
1Farhana Momotaz, Lecturer, Department of Textile Engineering, Khulna University of Engineering and Technology, Khulna, Bangladesh.
2Md. Rashedul Hasan, Lecturer, Department of Apparel Manufacturing, College of Fashion Technology and Management, Dhaka, Bangladesh.
3Maksuda Bintey Islam, Lecturer, BGMEA University of Fashion & Technology, Dhaka 1230, Bangladesh.

Manuscript received on April 04, 2016. | Revised Manuscript received on April 14, 2016. | Manuscript published on April 15, 2016. | PP: 19-21 | Volume-4 Issue-4, April 2016. | Retrieval Number: D0981044416/2016©BEIESP
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Abstract: In garments manufacturing sector, a business is totally depends on garment costing. Costing is a very complex procedure, with set patterns and guidelines followed by the industry. Garment prices are mainly based on the fabric consumption. Hence we must pay more attention to find out the fabric consumption more accurately or closely. It needs sound knowledge and good practical experience to find out the fabric consumption. It is difficult to find out costs for every process as there are some inbuilt costs while costing. In order to do perfect garment costing, one must know about all the activities including purchase of fabrics, sewing, packing, transport, overheads, etc. and also about their costs, procedures, advantages and risk factors. Merchandiser must be aware that there are always fluctuations in the costs of raw materials and accessories, charges of knitting, processing, finishing, sewing and packing, charges of transport and conveyance, shipping, over heads, banking charges and commissions, etc. The method of making costing will vary from style to style, as there are many different styles in garments. In our study, we have analyzed the calculation process. To work on the prices exactly, we have worked on full measurements of the three knitted garments which are men’s t-shirt, Ladies’ t-shirt & pant, especially the measurements of Chest, Body Length and Sleeve Length and waist band. Different types of costing and their variances are also discussed in our study.
Keywords: Costing, Garments, Fiber, Fashion, Consumption.