Complete Garment Costing with Major Cost Breakdown ()
ABSTRACT
Apparel business is one of the oldest global businesses. Emergence of
different apparel manufacturing nations, rapid development of global supply
chains and increasingly higher demand for fast fashion items are exposing the
apparel manufacturers to competitive product prices. Alongside, the persistent
global depression has also forced the apparel business to curtail the prices to
remain sustainable in the industry. Garment costing is the systematic process
of meticulously calculating the total cost of a certain quantity of garments
from raw material purchase to converting them to the final products, plus other
terms and conditions stated by the customers. The sum of these costs adding the
profit margin is the selling price. This research outlines the process of
preparing cost sheets for basic garment products. The research proposes a clear
method of generating easily understandable, complete garment cost sheets for
the apparel industry.
Share and Cite:
Islam Rajib, M. , Parvez, M. , Islam, M. , Ahmed, T. and Islam, M. (2023) Complete Garment Costing with Major Cost Breakdown.
Journal of Textile Science and Technology,
9, 115-126. doi:
10.4236/jtst.2023.92008.