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Fig: Textile finishing cost calculation method |
SL No.
|
Parameters
|
Quantity and Cost
|
01
|
Fabric quantity
|
400kg
|
02
|
Finishing chemical consumed
|
5kg
|
03
|
Chemical A consumed
|
4kg
|
04
|
Chemical B consumed
|
2kg
|
05
|
1 day
|
3 shift
|
06
|
Total finishing process time
|
4 hours
|
07
|
Number of labors
|
3
|
08
|
Labor wages
|
Rs. 200 per shift
|
09
|
Compacting
|
Rs. 8 per kg
|
10
|
Steam
|
Rs. 30000 per month
|
11
|
Power
|
Rs. 10000 per month
|
12
|
Transport
|
Rs. 20000 per month
|
13
|
Salary
|
Rs. 50000 per month
|
14
|
Other expenses
|
Rs. 40000 per month
|
15
|
Finishing chemical price
|
Rs. 250 per kg
|
16
|
Chemical A price
|
Rs. 25 per kg
|
17
|
Chemical B price
|
Rs. 60 per kg
|
18
|
Profit
|
15%
|
To calculate textile finishing cost and finishing rate, below formula has to apply.
Total finishing production
= 400kg
= 0.5 shift
= Rs. 300
Finishing chemical cost = Amount of chemical consumed × chemical price = 5× Rs. 250 = Rs. 1250
Chemical B cost = Amount of chemical consumed × chemical price = 2× Rs. 60 = Rs. 120
= Rs. 1470
= Rs. 3200
= (Cost × 0.5 shift) / (30days × 3 shifts in a day) = {(30000 × 0.5)/90} = Rs. 167
= (Cost × 0.5 shift) / (30days × 3 shifts in a day) = {(20000 × 0.5)/90} = Rs. 112
= (Cost × 0.5 shift) / (30days × 3 shifts in a day) = {(10000 × 0.5)/90} = Rs. 56
= (Cost × 0.5 shift) / (30days × 3 shifts in a day) = {(40000 × 0.5)/90} = Rs. 224
= (Cost × 0.5 shift) / (30days × 3 shifts in a day) = {(50000 × 0.5)/90} = Rs. 279
= Rs. 838
= Rs. 14.50