Garment Costing — First Principles

Learning objectives

• Build a full cost sheet
• Identify the biggest cost drivers

Steps

1. Fabric consumption × price
2. Trims and accessories
3. CMT: SMV × minute cost
4. Wash, finishing, testing
5. Overhead, margin and freight

Factory example

A tee where changing sleeve length by 1 cm reduced fabric consumption by 3% and recovered a 4% margin gap.

Common mistakes

• Guessing SMV instead of computing it
• Missing wash cost