Complete Garment Costing with Major Cost Breakdown  

作　　者：Md. Monirul Islam Rajib Md. Mehedi Hasan Parvez Md. Shofiul Islam Tanveer Ahmed Md. Rashedul Islam Md. Monirul Islam Rajib;Md. Mehedi Hasan Parvez;Md. Shofiul Islam;Tanveer Ahmed;Md. Rashedul Islam(Department of Apparel Manufacturing & Technology, BGMEA University of Fashion & Technology (BUFT), Dhaka, Bangladesh)

机构地区：[1]Department of Apparel Manufacturing & Technology, BGMEA University of Fashion & Technology (BUFT), Dhaka, Bangladesh

出　　处：《Journal of Textile Science and Technology》2023年第2期115-126,共12页纺织科学与技术（英文）

摘　　要：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.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.

关 键 词：APPAREL Costing SHIRT TROUSERS T-SHIRT 

分 类 号：F42[经济管理—产业经济]