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 cost Particulars Amount (in Taka)
01 Primary cost Direct material 12,200
Direct labor 4,000
Direct expense 800
Total prime cost 17,000
02 Factory cost or work cost Primary cost 17,000
Factory overheads 23,000
Total factory cost 40,000
03 Office cost Factory cost 40,000
Office overheads 30,000
Total office cost 70,000
04 Total cost Office cost 70,000
Selling overheads 20,000
Total cost 90,000

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