Comparative Study on Garments Costing

Abstract

Bangladesh's export earnings carry more than 82% contribution from the Garments, Apparel, and Knitwear Industry. The objective of this thesis is to provide an extensive overview of garments costing what is the part of Garments Merchandising, as well as a reference and guide for its study. The main reasons behind choosing this topic to know about the price variations between the same styles of a garment. We have collected 5 different baby item costing sheet. The required information like artwork, costing sheet collected from the merchandisers, our supervisor has helped us by providing valuable advices and from the internet we have got several related information. After we have made 19 costing table in chapter 3 and chapter 4 has comparison among the same style of 5 different item costing sheet. Finally, in chapter 5 we have got a result how to change price of same style. We have found some major reasons for fluctuation of cost variation as well as some other facts which are also created impact on costing. There are Fabric, Trims, Cut Make & Trim charges, Value added services: printing, embroidery, washing, applique, Testing of the garment, Quality, Transportation and logistics cost, Profit of the manufacturing organization are major fact to change price variation of same item.