Abstract:
For the garments merchandising section costing means, Determination of economic value of a
product by calculating from raw material to a final delivery to buyer all type of cost including revenue called costing. Cost typically can be defined as’ the economic value placed upon the
resources consumed to make a product. Costing is done for factory profit & how much the factory
profit in order from buyer & the annual profit of factory. Cost is mainly vary for fabric consumption,
Fabric GSM, yarn cost, dye cost, print cost, accessories, trims etc. For this cost is different from
one buyer to another buyer. It’s also depends on fabric construction & types of fabric. Cost
calculation done by fabric price calculation, garments price calculation, accessories cost, finishing
cost etc. for per dozen & per pcs.