Apparel Costing Sheet Format | Garments Costing Sheet

Garment Costing Sheet Analysis:

A costing sheet is a statement or format where all the costs are entered in an orderly manner to ascertain the total cost of a product or process. It is also known as the working sheet or worksheet. Garment costing sheet has too much importance in the readymade apparel manufacturing industry. That is why I have presented here a garment costing sheet format and explained all the components.

Major Components of Garments Costing Sheets:

A costing sheet or cost sheet consists of four major components. Those are in the below:

  1. Prime cost,
  2. Factory cost or work cost,
  3. Office cost,
  4. Total cost.

All the above points have explained in the following:

1. Prime cost:

Prime cost consists of direct material, direct labor, and direct expenses. It is also termed as basic cost, flat cost, and first cost.

Prime cost= Direct material (D.M) + Direct labor (D.B) + Direct expenses (D.E)

2. Factory cost or work cost:

Factory cost or work cost consists of prime cost and works or factory overhead. It is also known as manufacturing cost or apparel production cost.

Factory cost= Prime cost + Factory overheads

3. Office cost:

Office cost consists of a factory or work cost and office and administration overheads. Office cost is also known as cost or apparel production.

Office cost= Factory cost or work cost + Office and administration overheads

4. Total cost:

Total cost is ascertained by adding, selling, and distribution overheads to the cost of apparel production of goods sold. It is also known as “cost of sales”.

Total cost= Office cost + Selling and distribution overheads

Garment Costing Sheet Format:

SL No.Types of costParticularsAmount (in Taka)
01Primary costDirect material12,200
Direct labor4,000
Direct expense800
Total prime cost17,000
02Factory cost or work costPrimary cost17,000
Factory overheads23,000
Total factory cost40,000
03Office costFactory cost40,000
Office overheads30,000
Total office cost70,000
04Total costOffice cost70,000
Selling overheads20,000
Total cost90,000

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