Costing Function Of A Garment Product

PreCost:
	Fabric, trim and labour costs for each garment is calculated.
	The merchandiser / designer usually keep a record of all materials costs on a work sheet.
	Then the costing department can roughly estimate the cost and price structure. (Normally over head cost is 30-40%)
Final Cost:
	It is an exact calculation by the costing or import department
	Using actual figures for fabric, accessories and labour cost
	Costing department uses… a) Merchandiser work sheet  b) A proto type garment c) Production pattern d) A detailed cost analysis is made for each garment the final cost is plotted on a cost sheet.