helpful for apparel marketing and merchandising.

1. Presented To:
Ahasan Habib,
Assistant Professor and Head of the
Textile Engineering Management Department, BUTEX.
Presented By:
Marzia Dulal

2. Consumption & Costing
 Fabric cost and fabric consumption are interrelated. Fabric cost is
defined as the amount of money is incurred per garment for the
fabric consumed in making garment. Fabric consumption can be
defined as the amount of fabric needed to make a garment. To
determine the cost of a garment after making the garment sample
consumption is needed.
 Generally fabric consumption is calculated using following steps -
1. Pattern master develops patterns for the garment with seam
margin.
2. Garment patterns are then placed on the fabric laid flat on the
table as close as possible to each other.
3. Linear length of fabric that is covered by the patterns is
measured (for woven fabric). This measured length is the
consumption of the garment. Wastage percentage is added on it
to get average consumption.

3.  Now-a-days most of the garment manufacturers use CAD systems
to determine fabric consumption.
To determine fabric cost for the garment, first fabric consumption
is calculated .
Secondly, merchant collects fabric quotes (prices) from fabric
suppliers. For woven fabric - fabric price is presented per meter or
yards and for knits price is presented per Kg.
After having fabric price list and average fabric consumption we
use following formula to determine fabric cost per garment.
 Fabric cost per garment = Fabric consumption X Fabric price
Consumption & Costing

4.  Before calculating the woven fabric consumption we need the
following information:
1. Measurement chart with technical specification
2. Style description
3. Fabric description
4. Fabric width
5. Washing shrinkage (if any)
Consumption & Costing

5. The Product package includes below important
things:
Artwork
FTD
M-List
PP
Bill of Material
Label specification
Risk Assessment sheet etc.

7. M-list baby boy shirt.PDF
Long-sleeved shirt in a cotton weave with
a turn-down collar, embroidery detail on
the chest, and a contrasting colour on the
inside of the cuffs and collar.
Product name: Blake Shirt, S-4
Item: Kids, Baby Boy
Size: 0-2

8. Parameter Given Estimated
Chest 24 inch Body width
=Chest + Allowance + Button Placket
=(24+2+3)=29 inch
CBL 15 inch Body Length
= CBL + Yoke Height + Allowance
=( 15+2.5+2.5 )= 20 inch
Sleeve length from
CB
16 inch Sleeve Length
=S.L.CB-1/2 Across Back+ Cuff width
=(16-4.5+1.5)=13 inch
Armhole 11 inch Sleeve width = Arm hole+ ½ Arm hole
= (11+5.5+2)
=(16.5+2)=18.5inch
Measurement

9. Measurement
Parameter Given Estimated
Collar Stand Height &
Collar height
1&1.5 inch 2 & 2.5 inch
Collar Length 14 inch 16 inch
Pocket Width 2.5 inch 3 inch
Pocket Length 2.65 inch 3.15 inch

10. Consumption Calculation (Manually):
Cpd = L x W x 12 yds
36x MW
Where, Cpd = Consumption per dozen
L = Length
W = Width
a) Cpd (Body)= L x W x 12 + Wastage %
36x56
= 29 x 20x 12 +3%
36x56
= 3.45+3 %
= 3.56 yds

11. b) Cpd( Sleeve)= L x W x 12 + Wastage %
36x56
= 13 x 18.5x 12 +3%
36x56
= 1.43 +3 %
= 1.47yds
c) Cpd ( Collar &
Collar stand) = L x W x 12 + Wastage %
36x56
= 16 x (4+5)x 12 +3%
36x56
= .86 +3 %
= .88 yds

12. d) Cpd(Pocket)= L x W x 12 + Wastage %
36x56
= 3.15 x 3x 12 +3%
36x56
= .057 +3 %
= .059 yds
Fabric Cpd = ( a+b+c+d)
= (3.56+1.47+.88+.059) yds
= 5.97 yds
If fabric shrinkage percantage is 3% & 3% then we have to add (4%+4% )
with the actual cpd to get the cpd.
Total Cpd = (5.97+8% ) = 6.45 yds
Fabric Consumption/pcs = 0.5373 yds
** By CAD system 0.540yds/pcs

13. Cost Elements
Cost
Direct
Cost
Indirect
Cost

14. Direct Cost
 Direct Material
Fabric cost
Interlining cost
Sewing Thread cost

15. Direct Cost
 Direct Labour

16. Direct Cost
 Manufacturing Overhead
Manufacturing
Overhead
Indirect Labor
Indirect
materials

17. Indirect Cost
Indirect Cost
Selling Cost
Administrative
Cost

21.  Costing-Sheet Shirt.xls

23. Product name: Kaisa Leggings, S-4
Item: Ladies

24. Parameter Given (cm) Estimated (cm)
Waist 69 69+6=75
Hip 80 80+5=85
Thigh 50.5 50.5+5=55.5
Bottom 24.5 24.5+5=29.5
Length 104.5 104.5+5=109.5
Back pocket length 13.75 13.75+2=15.75
Back pocket width 13.5 13.5+2=15.5

25. Consumption Calculation: (Manually)
Marker width is 54”
a) As per formula the consumption (body) is as
follows:
=[{(75+85)/2}+{(55.5+29.5)/2}X109.5]X
(0.3937)2/(54*36) +3%
=1.1yds/pcs
b) Fabric Consumption for back pockets
= (15.75X15.5X2)X(0.3937)2 /(54X36)+3%
=0.04yds/pcs

26. Fabric consumption for leggings
= a+b
=1.1+.04
=1.14 yds/pcs
Total Fabric Consumption including shrinkage%
= (1.14+20% ) = 1.37 yds/pcs
** By CAD system 1.31 yds/pcs
M list leggings.pdf