Development of Garment Costing Sheet

Development / Standardization of Garment Costing Sheet

Astuti Khan
Senior Sourcing Officer (Myntra Fashion Brands)
Myntra Jabong Pvt. Ltd.
Dept. of Fashion Technology,
National Institute of Fashion Technology (NIFT)


Costing is the process of estimating and then determining the total cost of producing a garment, including the cost of materials, labor, and transportation as well as the general expenses of the operating the business. Merchandiser must have thorough understanding of costing. There are several reasons where cost plays the vital role. Merchandiser does the costing mainly for two purposes: Pricing of the garment & order acceptance.

Need of the Project:

  • Merchandisers at Suditi Industries Limited did not have a standard costing sheet and instead used to type out costs of all components in MS Excel.
  • Also, the merchandiser used to spend a lot of time behind finding out the costs (usually 2-3 days), because they had to go each department and ask the head for the same.
  • New merchandiser would face difficulties in costing of the garment as there was no standard way of doing it.
  • A lot of times issues were faced because costing was not done on time, thus leading to delay in other processes.

To make a standard garment costing sheet for all merchandisers that saves time and makes the whole process a lot easier.


  1. Compared cost sheets from different merchandisers for different brands and identified all the fixed and variable costs.
  2. Collected primary data by going to all departments and noting down fixed costs like costs of different fabrics, trimmings, CMT, etc.
  3. Created a database for all fixed cost.
  4. Variable costs were left for manual entry.
  5. Created a format for range planning that listed all relevant data, and linked it with the above-mentioned database.
  6. Created a final costing sheet and linked it with the range plan thus connecting all three components together.

Before implementation:

Before implementation of costing

Before implementation of garment costing

implementation of garment costing


1. Creating database:

  • We took 7 main fabrics being used for production and tabulated their costs.
  • The same was done for secondary fabrics being used for the garments.
  • We also collected CMT costs for 7 major styles made by the industry.
  • Also, 6 brands were listed for initial implementation. More could be added if and when needed.
fabric rates
(Click on Image for large size)

2. Format for range planning:

garment costing sheet
(Click on Image for large size)

Format for range planningjoggers ratePC looper raterib fabric rate

different fabric rates

garment costing sheet
(Click on Image for large size)

3. Formulation of costing sheet:

  • In the costing sheet all data are auto filled from the range plan by entering style number.
  • Formulae were used in all new fields for calculating final costs.

Note: The margin was left for manual entry as it varies from buyer to buyer.


  • The project was successfully completed.
  • A lot of time that went behind costing was saved efficiently and in-time costing could be done on just entering the style number. Costing reduced from 3 days to 1 day.
  • Finally, a standard efficient costing sheet could be available with all merchandisers for their use.

You may also like:

  1. Garment Costing Tips and Techniques for Students and Professionals
  2. Cost Analysis of Garments | Factors of Garment Costing
  3. Costing Process of Long Sleeve Shirt (Woven)
  4. Garment Costing Methods | How to Calculate Raw Material Cost for Garments
  5. Role of Merchandiser in Garment Industry

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