Last Updated: July 12, 2026
SAM and SMV Calculation in Garment Industry
Swati Wadekar
Executive IE officer at PratibhaSyntex, Indore
Email: [email protected]
What is SAM and SMV?
SMV & SAM both are very important terms for garment manufacturing industry. SAM stands for “Standard allowed minute” and SMV stands for “Standard minute value”. Many factories also document SAM and SMV standards in PowerPoint presentations to create training material for new operators and to maintain consistent methods across production lines. In many garment units, SAM and SMV are used almost interchangeably as style time standards, but some factories keep SAM for production planning and SMV for costing, so the company definition should be fixed before calculation, according to standard work study practice. SAM and SMV is a unit to measure the time to calculate the time it takes to produce a specific garment in garment manufacturing industry. In few companies treat both terms differently, SAM is standard allowed minute, is a time in which a particular task should happen while SMV is Standard minute value and this is an amount, which can be used for costing. In costing, the standard time is multiplied by the factory’s minute rate to get the garment cost, so SMV should not be confused with the cost per minute itself.
SAM = Time for garment (unit is minute)
SMV = Value of a particular time (unit is ₹/ min)
SAM is appeared in American Published Books while SMV is appeared in European Published books. So, Asian industries which are influenced by the European consultant use the term SMV and South America industries which are influenced by American consultants use term SAM. Today, many factories use both terms according to their internal standard operating procedure, so the naming is less important than keeping one consistent calculation method.

Why SAM / SMV is Essential for Garment Manufacturing Industry?
SAM and SMV are crucial concepts in the garment manufacturing industry, especially in the context of time management and production efficiency. For following reasons SAM and SMV are essential for garment manufacturing industry.
1. Value/ Price estimation:
SAM / SMV is used to calculate cost and value for the particular garment. Manufacture can estimate the labor cost and price of the garment by knowing the number of minutes a worker take to complete the particular garment.
2. Cost comparison:
By SAM / SMV the manufacturer can compare the cost between different suppliers which can be helpful for sourcing decisions.
3. Workforce analysis and management:
Through SAM/SMV we can calculate the value of particular garment and the time taken for it. By establishing a standard time, manufacturers measure the productivity and efficiency of their workers. This helps to identify workers who may need additional training or who may be performing below standard. If the measured SAM is much higher than the target, it usually means the method, machine condition, or operator skill needs review.
4. Production planning:
By the cost of the garment and the time taken to make it, manufacture can compare the efficiency of different production methods. By analyzing the time it takes to complete each step of the production process, manufacturers can identify bottlenecks and optimize the production process to increase efficiency.
5. Production target:
SMV / SAM can be used to set production target. The manufacturer can set production targets with the help of the time taken to make a garment, which can be helpful for monitoring performance and making adjustments as necessary to meet production targets. In practice, the same value is also used for line balancing, operator target setting, and incentive planning.
How to Calculate SAM/SMV in Garment Industry?
Time that is allowed for average worker to perform a task by standard method at normal condition by taking into personal and fatigue allowance, machine delay allowance and bundle handling allowance. The operation method should be standardized before the study starts, otherwise the same task can produce different results on different days.
For example: An operator need to join shoulder within 20 sec. That 20 sec. is called as SAM. So how to calculate that 20 sec? What is formula for that?
SAM = Basic time + Personal and fatigue allowance + Machine delay allowance + Bundle handling allowance
Let’s see what is Basic time –
Basic time = Average single cycle time × (Observed Rating)/(Standard Rating)
Cycle time = Time taken to complete one operation.
You can measure the cycle time with the help of stopwatch. It is better to record more than one cycle and use the average so that one abnormal reading does not distort the result.
Observed Rating = Different operator have different skills and work at different speed and make a different efforts in different time. So based on the skills and effort you need to rate your operator. For example all the operators are skilled and willing to give maximum efforts then you can give 100rating.
Standard Rating = Standard rating is always 100.
Personal and fatigue allowance = The worker takes some time to relax, to stretch their body, to drink water, to visit washroom during working hours. We consider that personal and fatigue allowance. In garment manufacturing generally gives 15% as personal and fatigue allowance of the basic time.
Machine delay allowance = While stitching garment sometimes the delay will happen because of thread breaking, needle breaking etc. Machine delay allowance will very machine to machine for example SNLS (single needle lock stitch) machine you can give 9% of basic time.
Bundle handling allowance = An operator is tying up a bundle after stitching. Bundle Allowance Time per piece will depend on the size of the bundle. A bundle may contain 5 pieces or 20 pieces of garments. For both bundles more or less same time will be required to untie and tie the bundle. Normally bundle allowances should be added 10% with basic time. These allowance percentages are company-specific and should be fixed by the factory’s time study policy, not copied as universal values.
*Note– Personal and fatigue allowance, machine delay allowance and bundle handling allowance can vary for different process, different work and different industries.
SAM (Standard Allowed Minute) Calculation:
Let’s see the calculation of basic time
Basic time = ASCT (Average single cycle time) X ( Observed rating / Standard rating)
We need to take at least 5 cycle of an operation and the operator should be observed after the method has been balanced and the machine settings are confirmed.
| S.no. | Cycle |
| 1. | 24 |
| 2. | 23 |
| 3. | 25 |
| 4. | 24 |
| 5. | 25 |
| Total | 121/5 |
| Avg | 24.2 |
Basic time = 24.2 (100/100) = 24.2
Here I have taken 5 cycle time of an operation. Generally you have to take 10-15 cycle time to calculate the SAM. Higher the cycle time better accuracy. If the operation is highly variable, take more readings until the average becomes stable.
Personal and fatigue allowance = 15% X Basic time
= (15/100) X 24.2= 3.63 Sec.
Machine delay allowance = 9% X Basic time
= (9/100) X 24.2 =2.17 Sec.
Bundle handling allowance = 10% X Basic time
= (10/100) X 24.2 = 2.42 Sec.
SAM (Standard allowed minute) = Basic time + Personal and fatigue allowance + Machine delay allowance + Bundle handling allowance
SAM = 24.2 + 3.63 + 2.17 + 2.42
= 32.42Sec. or 0.540 Minute
Conclusion:
SAM (Standard Allowed Minute) and SMV (Standard Minute Value) play crucial roles in the garment manufacturing industry. They are essential for cost estimation, cost comparison among suppliers, workforce analysis, production planning, and setting production targets. Calculating SAM/SMV involves determining the basic time, personal and fatigue allowance, machine delay allowance, and bundle handling allowance. These measurements contribute to efficient production processes and informed decision-making within the industry. If the method, machine setting, or bundle size changes, recalculate SAM before using it for target setting or costing.
Frequently Asked Questions (FAQs)
Q1. What is SAM in garment industry?
Ans: SAM stands for Standard Allowed Minute, which is the time allowed to complete a garment operation by a standard method. It is used in production planning, efficiency measurement, and target setting.
Q2. What is the difference between SAM and SMV in garments?
Ans: In many factories, SAM and SMV are used almost interchangeably as style time standards, although some units keep SAM for production planning and SMV for costing. The important part is to use one fixed method consistently for the same style.
Q3. How do you calculate SAM in garment industry?
Ans: First calculate the average cycle time, then apply the operator rating to get basic time. After that, add the personal and fatigue allowance, machine delay allowance, and bundle handling allowance to get SAM.
Q4. What allowances are included in SAM calculation?
Ans: The common allowances are personal and fatigue allowance, machine delay allowance, and bundle handling allowance. Their exact percentages should be fixed by the factory’s time study policy because they vary by process, machine type, and handling system.
Q5. How do you convert SAM to SMV?
Ans: In many garment factories, SAM and SMV are treated as the same standard time, so no conversion is needed. If your costing system uses a minute rate, multiply the standard time by that rate to get the garment cost.
References:
- Apparel Manufacturing Technology by T. Karthik, P. Ganesan, and D. Gopalakrishnan
- https://www.onlinetextileacademy.com/difference-between-sam-smv/
- https://www.textilecalculations.com/smv-and-sam-measurement-in-garment-industry/
- https://youtu.be/1wBZzaNeh7M?feature=shared
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Founder & Editor of Textile Learner. He is a Textile Consultant, Blogger & Entrepreneur. Mr. Kiron is working as a textile consultant in several local and international companies. He is also a contributor to Wikipedia.





