costing of woven fabrics

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Page 1: COSTING OF WOVEN FABRICS

CHAPTER-1INTRODUCTION

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1.1 Introduction:

Bangladesh is heavily involved with production of woven garments. Unfortunately we have import nearly 70% of fabrics that we export as garment. We can only produce only 30% woven fabrics locally. Due to import of woven fabrics huge amount of our foreign currency goes to the fabric producing countries. If we increase production of woven fabric then the earning RMG sector may increase several times. There are many problems lies with our poorly oriented woven sector. One of the important reason problems may be our costing.

Costing is the most important aspect of any business organization. Both over costing and under costing have equal and harmful impact on the organization profit & loss and ultimate survival. An attempt has been made in this project work to study the costing procedure adopted by Bangladeshi mills. Since costing is highly secret matter therefore it was not possible to get adequate response from the industry. However we have tried our best to gather information which are reported in this project thesis.

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CHAPTER-2LITERATURE SURVEY

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Cost of woven fabric is the main concern of a garment merchandiser. Reported Primary issue that affect costing of woven fabrics

2. 1 Primary issue that affect costing of woven fabrics

Costing is a very complex procedure, with set patterns and guidelines followed by the industry, and it is difficult to find out costs for every process as there are some inbuilt costs while costing.Woven fabrics are used worldwide for many applications like apparel, home furnishing, and accessories, industrial and medical textiles. It is estimated that the global production of woven fabrics will grow 35 million tones by 2010 and most of this growth will be in Asia. It is also estimated that Asia will emerge as the biggest market for sourcing of fabrics for the garment and apparel industry. Costing of woven fabrics for garment manufacturers is one of the most important aspects of garment production. About 65 - 70% cost of the garment is the cost of the fabric and hence, it is very crucial to get the right cost of the fabric from fabric manufacturers and suppliers. A large variety of fabrics are used in the export/domestic market for different end-uses. Buyers send specifications and the fabric has to be developed as per the design trend. Garment manufacturers source fabrics with specific construction and characteristics in different quantities for different end-uses. Garment manufacturers struggle to get the best possible cost of the fabric. It would be interesting to know the important points to consider for getting a comprehensive understanding of costing. Costing seems to be a complex exercise as it depends on a number of variables. Costs are calculated taking into consideration the complete production process and machinery involved. However, in this article, the authors consider only the commercial costing keeping in mind the manufacturing cost and wet processing cost. 2.1.1 Factors needs to be considered before costing:

i) Direct cost: Cost of raw material 66%. Cost of size and chemicals 4%. Production cost comprising of running the machine, maintenance, power fuel, humidification and other utilities 8 % and worker wages and salaries 8% losses incurred due to shrinkage, wastage, grading, and also selling commissions. ii) Indirect cost: Interest on investment, loan, working capital, depreciation, etc. Above 7%, overheads and administrative expenses like traveling, telephone, couriers, legal issues, taxes comprising of 7%. Profit: 10 - 20% depending on the order size. In some companies, 70% of the fabric cost will comprise of direct cost, but in corporate selling only 40% cost of the fabric is direct cost and 60% is overheads.

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2.2 Factors which affect the cost of woven fabrics.Factors which are considered in calculating cost of woven fabrics.2.2.1 Type of raw material Raw material cost includes cost of fiber or yarn. The cost of the fiber will depend largely on its generic type - cotton, linen, wool, silk, rayon, nylon, polyester, polyester cotton blend etc, and also its quality. The Yarn cost will depend on the count of the yarn, finer the yarn, more expensive it will be. Carded or combed: Combed yarns are more expensive than carded yarns as yarn realization is only about 70% incase of combed yarns because short fibers are removed where as in case of carded, the yarn realization is about 88%. Combed yarns have more luster and strength than carded yarns. All finer counts above 40s are generally combed yarns. Method of spinning-open-end or ring spun. Open end yarns are cheaper as the cost of manufacturing is less. It is used for coarser yarn count below 20s. The cost of man-made spun yarns will depend on the fineness -finer the yarn, more expensive it is. Number of fine filaments used in making the yarn will also affect the cost. Bright or dull Bright yarns are more expensive than dull. Textured yarns are more expensive than flat because of the additional process cost. 2.2.2 Amount of raw material or GSM of the fabric Amount of raw material is reflected by the weight or GSM (grams/sq mt) of the fabric. GSM is directly dependent on the EPI and PPI or construction of the fabric and is inversely proportional to the count of the yarn. Relation between GSM and cost is a little complex. For the same variety of the fabric, as the GSM increases the cost increases.But when the yarn becomes very fine and there is a variation in picks per inch in the fabric, then the cost of spinning and weaving plays a more important role than the GSM and even when the GSM is similar, the cost of voile fabric with finer yarns and more picks per inch is more.Weight of the fabric is the weight of warp and weft which can be calculated by the formula below: Weight of warp in grams/sq mt of fabric

=(EPI x 0.6 )/ (Count of Warp = A)Weight of weft in grams/sq mt of fabric = PPI x 0.6 /( Count of Weft = B)GSM = A+B 2.2.3 Sizing and Chemicals Cost The sizing cost depends upon the count of the yarns. The count becomes finer the size and chemical cost increases as a rich solution, better quality of size and chemicals is required for better strength. One needs to add $ 2/lb as additional cost which includes steam, power or wages. For two plied yarn no sizing is required.

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2.2.4 Production cost or cost of weaving process It includes machine running cost, maintenance, labour cost, power & fuel, etc. The weaving cost is affected by the beam size, if the beam is small in length, the cost will be more as beam gaiting and knotting will add to the cost. 2.2.5 Mill-made or power loom made: The quality of mill-made fabrics is better than power loom made fabrics in terms of yarn quality; Therefore the cost of fabric is higher. At times it can be as high as 25%.. eg, the cost of 40s Poplin 92 x 88 can vary between $0.65/mt and $ 1/mt. It depends on the type of loom whether power loom, rapier, air-jet, dobby or jacquard and the weave and construction.The weaving cost is expressed as paisa /pick/inch/sq mt. The cost of weaving is different for different weaves. The cost of weaving for rapier loom for plain weave 40" width fabrics = 0.25 tk/pick/inch/sq mt which means that for a 120 inch width fabric the cost will be 24 paisa/pick/mt. For twill weave, the cost =0.4 tk/pick/inch/sq mt. For satin weave, the cost = 0.4 tk/pick/inch/sq mt. In case of P/V suiting, the cost ranges from 0.45 paisa/pick to 0.6tk/pick. For 1,000 m beam with dobby, the weaving cost is 0.51tk/pick and for 1,000 m beam with jacquard is 0.6tk/pick. For dobby, the cost = 0.3tk/pick/inch/sq mt. For 2400 hook jacquard the cost = 1tk/pick/inch/sq mt. For double beam fabrics like seer sucker, the cost is = 0.6tk/pick/inch/sq mt. There is no standardization in dobby and jacquard fabrics. For yarn dyed stripes and checks in loom the efficiency is affected by the number of colors in the weft but mill-made stripes and checks are made on Sulzer loom in which the production is not affected by the number of colors in the warp or weft. 2.2.6 Wastage and shrinkage Wastage of 2 - 3% in warping and weaving and shrinkage of 1 - 1.5% from loom to grey folding stage is included in the weaving cost. About 92% of the fabric produced is sold as fresh. The value loss is about 7% while running cotton material but is only 3% in using polyester yarn. 2.2.7 Dyeing costs :-2.2.7.1 Cost of dyeing depends upon:Length: A minimum of 2,000 mt of fabric is accepted, if the quantity of the fabric is more say 15,000 mt or 20,000 mt, then the processing charges will be lowered by 3-4tk/mt. Width of the fabric: If the width of the fabric is doubled, the cost of the processing is not doubled. So it is beneficial to go for wider width fabrics rather than fabrics with more length. This is because the overheads and cost of running the material are dependent on the length and not the width. Eg, the cost of dyeing 40" width poplin is 25tk, but the cost of dyeing 120" width fabric is 50tk.

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Shade%:Lighter the shade lower the cost. The amount of dye required is less as well as time required for dyeing is less. Eg, for dyeing pastel shades if it takes 24 hours, it takes 36 hours for dyeing black shades and burgundy colour.

Class of dye and quality: Some dyes are more expensive than the other. Eg, Vat dyes are more expensive than reactive dyes and better expertise is required for dyeing, so for the same shade the cost of a fabric with vat dyes is more than a fabric dyed in reactive dyes. The choice of dye depends on the buyer, the fastness properties and also on the shade selected. Color: Within the same dye class some colors are more expensive than the other. For eg, turquoise and reds are more expensive.

Weight of the fabric: Lighter the fabric quicker is the dye pick-up so dyeing time is saved. Capacity of the machine is expressed in weight of the material for lighter weight fabrics, more length of the material can be processed at one time, so dyeing cost is reduced. All the above prices are for a minimum quantity of 1,500 - 2,000 mt and if the quantity is less the price will go up. This principle applies for all yarn-dyed fabrics also. Pastel shades are dyed in portion cold dyes and medium and dark shades are dyed in hot reactive dyes.

2.2.8 Finishing cost Table-1: Finishing cost

Process CostFlame retardant finish

30tk/mt

Antistatic finish 10 tk/mt Anti stain 20tk/mt Anti wrinkle 10tk/mt 

If softeners are added in the jigger after dyeing, then the cost is tk 20/lb whereas if it is done on a separate machine and later stentering is done then the cost is tk40/kg. The quality of fabric is better in second case as the cover is better and there is no shrinkage later.

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2.2.9 Shrinkage and wastage: It is important to note that wastage and shrinkage are integral part of costing. Generally a minimum shrinkage of 5 - 7% is acceptable. Below is a Table showing shrinkage of different fabrics: Table-2: Shrinkage and wastage

Below is a Table showing shrinkage of different fabrics: Fabric Shrinkage% Poplin, Sheeting 3% Cotton Voile, cambric 5% Polyyester/Viscose blend fiber-dyed

4.5-5%

Polyester viscose piece-dyed

6%

100% grey polyester 20% Cost of the fabric = Cost of grey fabric + dyeing charges + finishing charges + shrinkage + wastage.

2.3 Various types of costing procedures.

Costing is the heart of any business therefore continuous research and development work is being done on regular basis. Some important methods of costing woven fabric s is discussed below;

2.3.1 Technical features:

Giovanni Cascelli, Salvatore Maietta & Eiufette Sigrisi has written a book on weaving where they have contributed a chapter on costing which is discussed below: Warp yarn count: Ne 30/1Weft yarn count: Ne 30/1Weight per sq. m.: 130 g (50% warp / 50%weft)Weaving wastes: 5%Grey fabric width: 248 cm (selvedges excluded)Warp and weft shrinkage: 10% Processing yield: 88%Number of machines: 50Insertion speed: 350 strokes/minuteWorking days per month (average): 23Working months: 11Shifts per day: 4 of 6 hours eachYarn cost (Ne 30/1): $ 8.45/Kg

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Beside above mentioned technical data, the weaving mill knows some plant managementExpenses, which are fixed expenses resulting from the projection of the expenses of previous years

They calculate costing in lira; we converted it into USD (USA).

And from the forecasts for the works in progress or to be carried out nextly

Personnel expenses: $762719.40(20 production workers)Machinery depreciation: $340499.73 (for 5 years)Energy and heating expenses: $122579.90Building maintenance: $34049.97Plant adjustment: $81719.94Other expenses: $231539.82

Let us calculate the cost per stroke which is necessary to depreciate the annual expenses. By cost per stroke we mean the multiplier in lire which permits to calculate the cost per meter of our product. To facilitate the calculation, we consider it as already multiplied by 100 in order to obtain values per meter.

2.3.2 First of all we calculate the density per centimeter of the fabric elements on the basis of the weightPer sq. m.:

130 g (weight/sq. m. of the fabric) / 2 (the elements are each 50%) = 65 g (weight of warp and weft)Ne = 0.59 x L / W, therefore L = Ne x W / 0.59 and, by replacing our valuesL = 30 x 65 / 0.59 = 3,305 m (real warp or weft length in sq. m.)3,305 10% (shrinkage) = 2,974.57 (visible length)2,974.57 / 100 (centimeters in one meter) = 29.74 (density per centimeter)

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2.3.3 As both elements participate each with 50% to the fabric, the density we calculated with this procedure applies also to the weft. We calculate then the annual production in meters of the weaving mill:

350 (machine strokes/minute) x 88/100 (R%) = 308 (real speed)308 x 60 (minutes in one hour) x 24 (total working hours of the shifts per day) x 50 (weaving machines) =22,176,000 (strokes per day of the department)22,176,000 / 30 (strokes per cm) x 100 (cm in one m) = 7,392 m (daily production in meter)7,392 x 23 (working days per month) x 11 (working months per year) = 1,870,176(meters produced in one year).

2.3.4 Now we need to calculate the expenses which we have to bear in one year. This datum results from the sum of the expenses:

1,120,000,000 + 500,000,000 + 180,000,000 + 50,000,000 + 120,000,000 + 340,000,000 =2,310,000,000 (total expense)

If we divide such expense by the meters produced, we obtain the expense incidence on each meter:

2,310,000,000 / 1,870,176 = 1,235.17 (mark-up per meter to depreciate the expenses)

To this figure we have to add the cost of raw materials:

130 g (weight per sq. m. of the fabric) x 2.48 (finished width in m) = 322.4 (weight per linear meter)322.4 + 5% (weaving waste) = 339.36 (weight of the raw material)

2.3.5 Let us calculate the cost of cotton:

339.36 x 8,000 / 1,000 = 2,714.88 (cost per meter of the raw material)The total cost to divide on each meter is:1,235.17 + 2,714.88 = 3,950.05 3,950

Finally, the cost per stroke results from the ratio between the born expenses and the density perCentimeter of the article:3,950 / 30 (strokes per centimeter) = 131.6 132 (cost per stroke)

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Obviously this value permits only to recover the expenses, and every mark-up permits to get a Profit at the end of the year; if the mark-up is between 132 and 150, we obtain:

150 x 30 = 4,500 (price per meter of the fabric) 4,500 x 1,870,176 (meters produced in one year) = 8,415,792,000 (annual proceeds) (339.36 / 1,000) x 1,870,176 x 8,000 = 5,077,303,419 (annual expense for raw materials) 5,077,303,419 + 2,310,000,000 = 7,308,303,419 (total expenses born in one year) 8,415,792,000 + 7,308,303,419 = 1,107,488,581 (profits in one year)

It may be mentioned that the above costing is done for Italy Of course this calculation is only indicative of the various expenses which come into play in Practice and does not consider at all some processes, as e.g. warping, nor the various rebates or Special price which is granted to regular customers or against big orders. Moreover the Calculation assumes the production of only one and the same article on 50 weaving machines, although we know that in reality the situation is quite different with many producers; the Calculation is anyway indicative of the mechanisms which regulate the price determination for the finished product.It is the process of Italy that is calculating the costing system of woven fabric.

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2.4 Fabric cost and Project cost

The cost woven fabric is directly affected by the cost project which is again depends on all fixed costs e.g. cots of land, cost of machinery, building etc The cost of an woven fabric producing industry is given below. The project is located in India and corresponding link is as follows; Link: www.mytextilenote.blogspot.com

Capital Cost of the Project (Approximate) Taka in Lacs

Here capital of the project directly affected the cost of the woven fabric. Table-3: Particulars of project cost

Capital Cost of the Project (Approximate) Taka in Lacs

Particulars Value ValueCost of one Rapier loom

20 12

Total cost of 24 looms

480 288

additional equipment

Material handling 7.0 7.0Knotting unit 15.0 15.0Stabilizer 2.0 2.0Compressor 2.0 2.0Humidification plant 18.0 18.0Water softening plant 1.5 1.5Fabric Inspection machine 2.5 2.5Drawing in stands 1.0 1.0False maximum 4.0 4.0Internal electrical 12.0 12.0TOTAL 545 .0 353.0

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Table-4: Operating Cost/Meter (Conversion cost/meter)

Particulars New Rapier loom Taka/meter

Second hand Rapier loomTaka/meter

Power 3.61 5.68Sizing cost 2.40 [email protected]% 2.50 2.45Labour Cost 0.78 1.21Staff & Administration 0.43 0.71Spare parts 7 Maintenance

0.27 0.63

Water for humidification

0.30 0.30

Depreciation 10% annum

2.90 3.00

Total conversion cost/meter

13.19 16.38

Cost/pick 190 cm loom 18 NP 23 NP

Cost/meter will go down with Government interest subsidy, and power subsidy

Assumptions:

Quality considered: Yarn dyed shirting 150 cms Finished fabric40 Ne warp 40 Ne weft 108 reed and 72 pick

Power Cost Tk.12/unitSpare part maintenance

Tk.30 loom shift new loomsTk.30 loom shift old loom

Sizing cost Tk. 30/kg.Water Tk. 40/KL

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2.5 Cost information adopted from a book written by M.A RazzaqueCost of woven fabric is the main concern of a garment merchandiser. M.A Razzaque has written a book on garment merchandising and reported a lot of fabric and their costs. Some of the fabric prices are mentioned as follows;

Fabrics price list for Solid piece Dyed Fabrics:

Sl. No.

Description Of Fabrics

Construction Finished Width

Weight( Grams per square meter)

Price/Yd.(in Usd)

Sheeting

1 100% cotton sheeting (calico)

60×60/14×14 58”/59” 220 1.65

2 100% cotton sheeting

60×60/16×16 58”/59” 185 1.60

3 100% cotton sheeting

60×60/20×20 58”/59” 150 1.35

4 100% cotton sheeting

68×68/30×30 58”/59” 115 1.25

Poplin

5 100% cotton Poplin 110×60/20×20 58”/59” 160 1.75

6 100% cotton Poplin 102×72/24×24 58”/59” 178 1.80

7 100% cotton heavy Poplin

100×81/30×30 58”/59” 148 1.80

8 100% cotton heavy Poplin

124×68/30×30 58”/59” 158 1.85

9 100% cotton Poplin

128×72/40×40 58”/59” 123 1.70

10 100% cotton Poplin 146×72/40×40 58”/59” 133 1.85

11 100% cotton Poplin 133×72/40×40 58”/59” 128 1.75

12 100% cotton Poplin 110×70/40×40 58”/59” 110 1.60

13 100% cotton Poplin 133×100/40×40 58”/59” 150 1.95

14 100% cotton Poplin 128×100//40×40 58”/59” 145 1.90

15 100% cotton Poplin 74×72/40/2×30 58”/59” 150 1.90

16 100% cotton Poplin 148×81/50×50 58”/59” 118 2.25

17 100% cotton Premium Poplin

110×76/60×50 58”/59” 80 2.00

18 100% cotton Premium Poplin

108×91/80×80 58”/59” 60 2.25

19 100% cotton Premium Poplin

128×98/80/2×80 58”/59” 108 2.50

Sl. Description Of Construction Finished Weight( Gr Price/Yd.

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No. Fabrics Width ams per square meter)

(in Usd)

Canvas

20 100% cotton canvas

10×10/74×44 58”/59” 315 2.35

21 100% cotton light canvas

16×16/96×15 58”/59” 235 1.95

22 100% cotton light canvas

20×20/100×50 58”/59” 185 1.65

23 100% cotton canvas

20×16/100×50 58”/59” 195 1.70

24 100% cotton canvas

20/2×10/72×42 58”/59” 312 2.50

25 100% cotton canvas

30/2×30/2/11652 58”/59” 286 2.40

26 100% cotton canvas

30/2×16/100×48 58”/59” 260 2.25

27 100% cotton canvas

40/2×40/2/112×50 58”/59” 198 2.25

28 100% cotton canvas

40/2×20/110×54 58”/59” 192 1.85

29 100% cotton canvas

100/2×100/2/144×81 58”/59” 118 2.95

Twill

30 100% cotton heavy twill

7×7/72×44 58”/59” 410 2.50

31 100% cotton twill 10×7/74×46 58”/59” 350 2.45

32 100% cotton twill 10×10/74×4 58”/59” 310 2.35

33 100% cotton twill 16×12/108×56 58”/59” 390 2.15

34 100% cotton twill 16×7/120×50 58”/59” 385 2.60

35 100% cotton twill 20×20/108×58 58”/59” 210 1.70

36 100% cotton zigzag twill(Herringbone)

20×20/108×60 58”/59” 210 1.80

37 100% cotton twill 20×16/140×64 58”/59” 245 1.90

38 100% cotton 3/1 twill

20×16/140×64 58”/59” 270 2.00

39 100% cotton twill 20×16/128×60 58”/59” 260 1.95

40 100% cotton 3/1 twill

24×24/98×64 58”/59” 165 1.70

41 100% cotton 2/1 twill

24×24/100×64 58”/59” 167 1.75

42 100% cotton twill 30×30/126×72 58”/59” 160 1.75

43 100% cotton twill 30×30/144×72 58”/59” 176 1.95

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44 100% cotton 2/1 twill

30×30/130×70 58”/59” 165 1.80

45 100% cotton 2/1 twill

30×30/140×80 58”/59” 190 1.90

46 100% cotton 2/1 twill

30×20/195×69 58”/59” 185 2.00

47 100% cotton 4/1 satin twill

40×40/128×91 58”/59” 134 2.15

48 100% cotton heavy twill

40/2×20/2/124×60 58”/59” 300 2.75

49 100% cotton 2/1 twill

50×50/148×80 58”/59” 118 2.50

50 100% cotton 2/1 twill

50/2×50/2/148×70 58”/59” 220 2.90

51 100% cotton twill 60/2×60/2/144×76 58”/59” 190 2.85

Oxford

53 100 % cotton Oxford (Canvas)

20×7/120×40 58”/59” 310 2.40

54 100 % cotton Oxford

40×80/2/156×64 58”/59” 130 2.25

55 100 % cotton Oxford

40×20/2/100×50 58”/59” 183 2.10

56 100 % cotton Oxford (2/2 matt)

40×30/98×76 58”/59” 130 2.00

57 100 % cotton Oxford

40/2×40/2/60×68 58”/59” 156 2.10

Dobby

58 100 % cotton dobby (Matt)

16×10+10/107×54 58”/59” 300 2.35

59 100 % cotton dobby (Matt)

16+16×12+12 58”/59” 278 2.25

60 100 % cotton dobby

20×20/2/74×60 58”/59” 235 2.25

61 100 % cotton rib stop

20×20/112×58 58”/59” 208 1.80

62 100 % cotton baby cord dobby

20×20/136×72 58”/59” 254 2.60

63 100 % cotton rib cord (Ottoman)

dobby

20×20/120×60 58”/59” 250 2.15

64 100 % cotton weft rib dobby

20×16/64×60 58”/59” 185 1.65

65 100 % cotton dobby (Matt)

20×20/110×58 58”/59” 160 2.00

66 100 % cotton square dobby

30×30/130×54 58”/59” 166 1.75

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67 100 % cotton ottoman dobby

30×30/130×50 58”/59” 158 1.75

68 100 % cotton dobby

30×30/108×72 58”/59” 146 1.95

69 100 % cotton cellular poplin

40×40/128×81 58”/59” 128 1.95

70 100 % cotton bed ford cord

40×40/128×81 58”/59” 122 1.90

71 100 % cotton dobby

40×40/128×81 58”/59” 128 2.00

72 100 % cotton dobby

40×40/128×72 58”/59” 122 1.95

73 100 % cotton dobby

(Herringbone)

40×40/140×72 58”/59” 130 2.00

74 100 % cotton bed ford cord

40×40/120×78 58”/59” 121 1.90

75 100 % cotton waffle

40×40/100×80 58”/59” 110 2.00

76 100 % cotton rib stop poplin

40×40/133×72 58”/59” 125 2.00

77 100 % cotton rib stop poplin

40×40/120×76 58”/59” 120 1.90

78 100 % cotton rib stop poplin

40×40/133×72 58”/59” 128 2.10

79 100 % cotton dobby

40/2×40/2/60×81 58”/59” 172 2.20

80 100 % cotton dobby

40/2×20/120×56 58”/59” 215 2.45

81 100 % cotton dobby

50×50/130×84 58”/59” 115 2.50

82 100 % cotton rib stop

50×50/144×76 58”/59” 115 2.50

83 100 % cotton premium dobby

80/2×80/2/128×72 58”/59” 122 3.00

84 100 % cotton premium dobby

80/2×80/2/128×81 58”/59” 128 3.10

Check twill

85 100% cotton y/d check twill

16×16/68×57 58”/59” 190 2.10

86 100% cotton y/d check twill

20×20/62×50 58”/59” 135 1.80

87 100% cotton y/d check twill1.

20×20/70×54 58”/59” 150 1.75

88 100% cotton y/d check twill

20×20/60×60 58”/59” 150 1.65

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89 100% cotton y/d check twill

30×30/80×70 58”/59” 122 1.951.95

90 100% cotton y/d check twill

30×30/90×60 58”/59” 125 1.90

91 100% cotton y/d check twill

30×30/73×68 58”/59” 118 2.10

92 100% cotton y/d check twill

40×40/110×70 58”/59” 110 2.15

93 100% cotton y/d check twill

40×40/112×76 58”/59” 115 2.25

94 100% cotton y/d check twill

40×40/120×70 58”/59” 116 2.15

95 100% cotton y/d check twill

40×40/110×76 58”/59” 114 2.15

96 100% cotton y/d check twill

40×40/120×64 58”/59” 112 2.05

97 100% cotton y/d check twill

40×40/110×64 58”/59” 106 2.20

98 100% cotton y/d check twill

40×40/120×80 58”/59” 122 2.15

99 100% cotton y/d check twill

40×40/120×70 58”/59” 116 2.10

100 100% cotton y/d check twill

40×40/123×76 58”/59” 125 2.15

101 100% cotton y/d check twill

40×40/133×72 58”/59” 130 2.50

102 100% cotton y/d check twill

50×50/124×76 58”/59” 105 2.50

103 100% cotton y/d check twill

50×50/110×70 58”/59” 95 2.50

104 100% cotton y/d check twill

50×50/124×76 58”/59” 105 1.50

105 100% cotton y/d check twill

80/2×80/110×76 58”/59” 115 3.15

106 100% cotton y/d check twill

80/2×40/98×70 58”/59” 105 2.40

107 100% cotton y/d check twill

110/2×110/2/110×76 58”/59” 90 3.40

Sl. No.

Description Of Fabrics

Construction Finished Width

Price/Yd.(in Usd)

Remarks

Y/D twill

108 100% cotton twill 20×20/108×58 57”/58” 14.40 Lead time 25 days

109 100% cotton twill 20×16/128×60 57”/58” 1.65 Minimum order5000

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yds110 100% cotton twill 16×12/108×56 57”/58” 1.70

111 100% cotton twill 10×10/74×44 57”/58” 1.70

112 100% cotton twill 16×12/128×60 57”/58” 1.80

113 100% cotton twill 7×7/74×44 57”/58” 1.95

114 100% cotton twill 30×30/133×72 57”/58” 1.65

115 100% cotton broken twill

40/2×12/88×78 57”/58” 2.30

116 100% cotton herring bone twill

10×12/72×56 57”/58” 1.90

117 100% cotton canvas

20×20/100×50 57”/58” 1.40

118 100% cotton canvas

20×16/108×56 57”/58” 1.55

119 100% cotton canvas

10×10/74×44 57”/58” 1.65

120 100% cotton canvas

16×7/118×36 57”/58” 1.85

121 100% cotton canvas

16×16/95×50 57”/58” 1.65

122 100% cotton canvas

20/2×10/72×42 57”/58” 1.95

123 100% cotton canvas

40/2×16/104×64 57”/58” 2.00

124 100% cotton canvas

40/2×32/4/108×56 57”/58” 2.15

125 100% cotton canvas

40/2×40/2/108×56 57”/58” 2.20

126 100% cotton canvas

10×7/72×40 57”/58” 1.80

127 100% cotton canvas

16×10/110×40 57”/58” 1.80

128 100% cotton Panama canvas

16+16×12+12/112×56 57”/58” 1.85

129 100% cotton Oxford canvas

12+12×12+12/80×54 57”/58” 1.85

130 100% cotton Ottoman

30(10+10)/130×60 57”/58” 2.00

131 100% cotton Ottoman

20(10+10)/120×50 57”/58” 1.85

132 100% cotton Ottoman

30(7+7)/100×50 57”/58” 2.05

133 100% cotton rib stop

20×16/104×56 57”/58” 1.60

134 100% cotton rib 16×16/104×64 57”/58” 1.65

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stop135 100% cotton rib

stop20×20/100×50 57”/58” 1.45

136 100% cotton poplin fored cord

40×40/133×72 57”/58” 1.55

137 100% cotton poplin ford cord

16×12/108×56 57”/58” 1.58

138 100% cotton poplin ford cord

16×12/120×54 57”/58” 1.95

139 100% cotton twill 10×12/96×52 57”/58” 2.00

140 100% cotton sheeting

20×20/60×60 57”/58” 0.90

141 100% cotton sheeting

30×30/68×68 57”/58” 0.95

Sl. No.

Description Of Fabrics

Construction Finished Width

Weight( Grams per square meter)

Price/Yd.(in Usd)

Different types construction

142 100% cotton twill pigment blotch on

contrast solid

20×16/120×64 58”/59” 254 2.10

143 100% cotton 5/1 satin twill

20×16/135×70 58”/59” 275 2.35

144 97% cotton 3% lycra 2/1 twill

20×20+70D/128×43 58”/59” 236 2.75

145 100% cotton ribs dobby pig blotch

on contrast

20×16/114×66 58”/59” 240 2.50

146 100% cotton twill 20×12/120×64 58”/59” 185 2.25

147 100% cotton twill 30×20/150×60 58”/59” 185 2.10

148 97% cotton 3% lycra 2/1 stretch

twill

30×40+40D/133×72 58”/59” 175 2.15

149 100% cotton canvas

30×30/128×60 58”/59” 175 2.10

150 100% cotton twill 30/2×16+70D/100×48 58”/59” 250 2.95

151 100% cotton poplin pigment blotch on

contrast solid

36/2×24/2/114×57 58”/59” 300 2.75

152 97 % cotton 3% lycra stretch poplin

40×40/128×72 58”/59” 123 1.80

153 100% cotton 40×40+40D/133×72 58”/59” 175 2.35

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oxford154 100% cotton rib

stop40×30/2/100×56 58”/59” 155 2.20

155 97% cotton 3% lycra 4/1 satin twill

40×12/126×62 58”/59” 215 3.60

156 97% cotton 3% lycra 2/1 satin twill

40×40+70D/143×81 58”/59” 190 2.45

157 100% cotton broken twill

40/2×16/2/120×60 58”/59” 275 3.05

158 100% cotton ottoman canvas

40/2+40/2×16/120×66 58”/59” 325 2.85

159 100% cotton panama canvas

40/2×40/2/112×60 58”/59” 250 2.70

160 100% cotton canvas

40/3×40/3/110×50 58”/59” 210 2.35

161 70% cotton 30% polyester cross

dyed oxford

45×16/112×56 58”/59” 315 2.60

162 705 cotton 30% polyester blended

poplin

45×45/133×72 58”/59” 140 1.80

163 T/C (65/35 blend) canvas

45/2×45/2/100×55 58”/59” 115 1.55

164 CVC seer sucker(60% cotton 38% polyester 2%

lycra)

45×45+40D/20×64 58”/59” 175 1.10

165 97% cotton 3% lycra stretch poplin

50×40+40D/148×72 58”/59” 180 2.35

166 100% cotton canvas

60/3×20/120×50 58”/59” 165 2.50

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CHAPTER-3EXPERIMENTAL PROCEDURE

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We visited some local woven textile industry & collect them of costing woven fabric. We try to collect more information but for as per company policy most of the time they don’t co-operate with us. Here we try to give concept local woven fabric costing process. This may vary industry to industry.

3.1 Total cost of grey fabric depends on:-

Gas costLabor costMaintenance cost Building rent costSizing costTransport cost Electricity cost Voluntary costTotal Air jet Machine=30Number of loom =30Per Shift production =150 meterPer day Production =300 meter

Monthly Cost Analysis

Depreciation = 1400000 tkFinancial Charge =1625000 tkAdmin =75000 tkMiscellaneous =50000 tk Total=3600000 tk

Cost Analysis

Daily Cost =60000 tkPer loom cost=2000 tkCost of yarn & other materials/meter=30 tkPrice per meter=35 tk

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Profit Analysis

Contribution =5 tkDaily Contribution =5×30=150 tkProfit per day per loom =150×30=300 tkProfit per day =300×30=9000 tkProfit per month =9000×30=270000 tkExpire parts sales/month =5000 tk

Total =2750000 tk

Total Cost analysis

Building Rent Cost =20000 tkOfficers+ Workers Cost =100000 tkSizing Cost =10000 tkMaintenance Cost =10000 tkElectricity Cost =50000 tkGas Cost =20000 tkTransport Cost =10000 tkVoluntary Cost =5000 tk Total =225000 tk

Total Profit in Local Textile mill per month= (275000-225000) tk =50000 tk

Gray Fabric Cost Per meter

Total profit=275000 tkTotal gray fabric length=9000 meterTotal cost per meter=(275000/9000) tk/meter

=30.55 tk/meter

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Page 25: COSTING OF WOVEN FABRICS

3.2 Study of cost calculation based on local market price. Here we adopted local yarn price and local fabric making charge.

Sample No.1100% cotton sheeting (calico) 60×60/14×14

Let us consider,

Warp crimp= 5 %Weft crimp=5 %Fabric wastage=3 %

We consider Woven Cotton Carded Yarn: Yarn Price Status May,2010 in $

Weight of warp

Weight of warp= 107.40 gm.= 0.2367 lb

Price of warp yarn= 0.2367 *3.25 $ = 0.769 $

Weight of weft

Weight of weft= 107.40 gm.= 0.2367 lb

Price of weft yarn= 0.2367 *3.25 $ = 0.769 $

Fabric weight= (107.40 + 107.40) gm. = 214.81 gm

Fabric price per meter= (Price of warp yarn + Price of weft yarn) = (0.769 $ + 0.769 $ )

16K 100% Cotton 3.20-3.25

20K 100% Cotton 3.25-3.30

30K 100% Cotton 3.55-3.55

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Page 26: COSTING OF WOVEN FABRICS

= 1.53 $

We collect recent yarn market price for 14 Ne 3.25Making charge 0.45 $ Then finally 60×60/14×14 fabric price is 1.98 $.

Sample No 2

100% cotton sheeting 60×60/16×16

Weight of warp

Weight of warp= 93.98 gm. = 0.207 lb

Price of warp yarn= 0.207 *3.25 $ = 0.673 $

Weight of weft

Weight of weft= 93.98 gm. = 0.207 lb

Price of weft yarn= 0.207 *3.25 $ = 0.673 $

Fabric weight= (93.98 + 93.98) gm. = 187.96 gm

Fabric price per meter= (Price of warp yarn + Price of weft yarn) = (0.673 $ + 0.673 $) = 1.34 $

We collect recent yarn market price for 16 Ne is 3.25 $Making charge 0.45 $

Then finally 60×60/16×16 fabric price is 1.796 $.

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Sample No3100% cotton sheeting 60×60/20×20

Weight of warp

Weight of warp= 75.18 gm. = 0.165 lb

Price of warp yarn= 0.165 *3.30 $ = 0.546 $

Weight of weft

Weight of weft= 75.18 gm. = 0.165 lb

Price of weft yarn= 0.165 *3.30 $ = 0.546 $

Fabric weight= (75.18+ 75.18) gm. = 150.36 gm

Fabric price per meter= (Price of warp yarn + Price of weft yarn) = (0.546 $ + 0.546 $) = 1.092 $

We collect recent yarn market price for 20 Ne is 3.30 $Making charge 0.45 $

Then finally 60×60/20×20 fabric price is 1.542 $.

Sample No 4100% cotton sheeting 68×68/30×30

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Page 28: COSTING OF WOVEN FABRICS

Weight of warp

Weight of warp= 56.806 gm. = 0.125 lb

Price of warp yarn= 0.125 *3.55 $ = 0.444$

Weight of weft

Weight of weft= 56.806 gm. = 0.125 lb

Price of weft yarn= 0.125 *3.55 $ = 0.444$

Fabric weight= (56.806+ 56.806) gm. = 113.612 gm

Fabric price per meter= (Price of warp yarn + Price of weft yarn) = (0.444 $ + 0.444 $) = 0.888 $

We collect recent yarn market price for 30 Ne is 3.55 $Making charge 0.45 $

Then finally 68×68/30×30 fabric price is 1.338 $.

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3.3 Development of fabric cost from Priyank Goyal (www.textile notes.blogspot.com) conception and consumption ratio for outside mills. During our literature survey we came across with a web site on textile engineering. In fact this was maintained by the Priyank Goyal who is an expert on textile and apparel and working as consultant on costing as well as an academic who deliver lectures in NIFT at New Delhi . Currently he is working as Senior Buyer (Garment Fabric and Accessories) in a retail organization in India. He has developed an excel sheet on costing which is described below. Using the sheet we have calculated the cost of woven fabric. Priyank Goyal Excel File, We use the local raw materials price then input it on this Excel File then finally we get different types of gray fabric price..

Construction=20×20/60×56

Grey width=64”

Warp 20 Ne

Weft 20 NeWarp Price 500

Ends 60Weft Price 500

Picks 56

Width 64 inch Per YardPer Meter

Width 1.7777778 yds Warp Cost

=(Warp price ×warp wt of 1 yd of fabrics)/1013.04 14.27

Weave 1/1Weft Cost

=Weft price ×weft wt of 1 yd of fabrics)/10=11.92 13.03

Warp Contraction 10.0% 24.96 27.30Weft Contraction 5.0%

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Page 30: COSTING OF WOVEN FABRICS

Warp Wastage 3.0%Weft Westage 5.6%B-grade 1.0%

Total warps = Ends× width =3,840Warp Count 20Length of 1 lb of warp

= warp count× 840 =16,800

Weight of 1 yard of warp

(1/Length of 1 lb of warp)= (1/16800) = 0.00 Lbs

Weight of 1 yard of all warps

= ( Total warp/ weight of 1 yard warp)=(3840/16800)=0.23 Lbs

Warp wt of 1 yard of fabric

=(Weight of 1 yard of all warps(1+ Warp Contraction+ Warp Wastage)×(1- B grade)= 0.23×(1+ 0.10+0.03)×(1- 0.01)=0.26 Lbs

Weft Count 20

Length of 1 lb of weft

= (Weft count×840)=(20×840)16,800

Weight of 1 yard of weft

=(1/Length of 1 lb of weft)= (1/16800)=0.00 Lbs

Wt of 1 pick adjusted for waste & B-grade

=(Weight of 1 yard of weft×(1+ Weft Contraction+ Weft

Lbs

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Page 31: COSTING OF WOVEN FABRICS

Wastage)×(1- B grade)×width

0.00Weight of picks in one linear inch of fabric

=Wt of 1 pick adjusted for waste & B-grade× picks=0.01 Lbs

Weft wt of 1 yard of fabric 0.24

lbs

To using this Excel file we get the flowing of data different types of fabrics costing:-

Fabric Types Construction Price/yds Tk

Plain 20×20/60×56 38.438100%cotton Sheeting(calico) 60×60/14×14 38.438100% cotton sheeting 60×60/16×16 45.02100% cotton sheeting 20×20/60×60 36.65100% cotton Poplin 110×60/20×20 52.08100% cotton Poplin 102×72/24×24 44.36100% cotton heavy Poplin 124×78/30×30 41.22100% cotton Poplin 128×72/40×40 30.63100% cotton Poplin 146×72/40×40 33.40100% cotton Poplin 148×51/50×50 34.43100 % cotton Oxford (2/2 matt) 40×30/98×76 20.44100 % cotton cellular poplin 40×40/128×81 29.42

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Page 32: COSTING OF WOVEN FABRICS

Finished piece: woven width desired: 58 inches (without fringe)Shrinkage due to fiber content: 10 %Draw-in in weave (esp. if weft-faced): 10 %Picks Per Inch: 64Weft Yarn: 40

1.8yards/lb$/lb

Results:Width at the reed: 71.605 Inches

3.4 Development of fabric cost by Enid Williams

(http://www.haleystudio.com/yarn_calc.html) conception and consumption ratio for outside mills.Enid Williams is a Web developer & textile artist. He was developed a yarn calculator which can help to determine how much yarn is required for a weaving project. We are using this yarn calculator software for required weaving calculation.

Weft:

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Page 33: COSTING OF WOVEN FABRICS

Warp:Finished piece: woven length desired: 4500000 inches ( without

fringe)Shrinkage due to fiber content: 10 %Test sample allowance: 0 InchTake-up in weave (esp. if warp-faced): 0 %Fringes: 3 InchLoom waste (20-30): 25 InchEnds Per Inch (Sett): 133Width at the reed: 71.605 InchWarp Yarn: 40

1.8yards/lb$/lb

Results:Length of one warp: 5000031 InchNumber of warp threads (ends): 9523Total yarn length needed (warp): 1322647089.25

yards1209428498.41 meters

Pounds of yarn needed (warp): 33066177.23 14998817.99 kg

Yarn cost, warp: $ 59519119.01

Number of weft threads (picks): 288000000Total yarn length needed (weft): 572840000 Yards 523804896

metersPounds of yarn needed (weft): 14321000 6496005.6 kgYarn cost, weft: $ 25777800Total yarn cost: $ 85296919.01

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3.5 Cost calculated using strategy adopted local fabric manufacturing company.

GSM of Fabric Price in tk

Fabric construction Fabric name

214.8154 132.66 60×60/14×14100% cotton sheeting (calico)

187.9635 120.33 60×60/16×16 100% cotton sheeting150.3708 103.31 60×60/20×20 100% cotton sheeting113.6135 89.64 68×68/30×30 100% cotton sheeting

GSM VS PRICE

0

20

40

60

80

100

120

140

0 50 100 150 200 250

GSM

Pri

ce i

n t

k

Fig-1: Effect on GSM in Fabric price

GSM of Fabric Price in tk

Fabric construction Fabric name

213.01 133.84 110×60/20×20 100% cotton Poplin

160.38 114.11124×68/30×30 100% cotton heavy

Poplin

151.19 109.35100×81/30×30 100% cotton heavy

Poplin

137.83 100.188 102×72/24×24 100% cotton Poplin

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Page 35: COSTING OF WOVEN FABRICS

GSM VS PRICE

0

20

40

60

80

100

120

140

160

0 50 100 150 200 250

GSM

Pri

ce i

n t

k

Fig-2: Effect on GSM in Fabric price

3.6 Cost information adopted from a book written by M.A RazzaqueCost of woven fabric is the main concern of a garment merchandiser. M.A Razzaque has written a book on garment merchandising and reported a lot of fabric and their costs. Some of the fabric prices are mentioned as follows;

GSM of Fabric

Price in tk

Fabric construction Fabric name

214.8154 110.55 60×60/14×14100% cotton sheeting (calico)

187.9635 107.2 60×60/16×16 100% cotton sheeting150.3708 90.45 60×60/20×20 100% cotton sheeting113.6135 83.75 68×68/30×30 100% cotton sheeting

GSM VS PRICE

0

20

40

60

80

100

120

0 50 100 150 200 250

GSM

PR

ICE

IN

TK

.

Fig-3: Effect on GSM in Fabric price

Page no. 35

Page 36: COSTING OF WOVEN FABRICS

GSM of Fabric Price in tk

Fabric construction Fabric name

213.01 117.25 110×60/20×20 100% cotton Poplin

160.38 123.95124×68/30×30 100% cotton heavy

Poplin

151.19 120.6100×81/30×30 100% cotton heavy

Poplin137.83 120.6 102×72/24×24 100% cotton Poplin

GSM VS PRICE

116117118119120121122123124125

0 50 100 150 200 250

GSM

Pri

ce i

n t

k

Fig-4: Effect on GSM in Fabric price

4.7 Development of fabric cost from Priyank Goyal ( www.textile notes.blogspot.com) conception and consumption ratio for outside mills. GSM of Fabric

Price in tk

Fabric construction Fabric name

214.8153971 42.4 60×60/14×14100% cotton sheeting (calico)

187.9634725 42.24 60×60/16×16 100% cotton sheeting150.370778 49.24 60×60/20×20 100% cotton sheeting113.6134767 29.76 68×68/30×30 100% cotton sheeting

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Page 37: COSTING OF WOVEN FABRICS

GSM VS PRICE

0

10

20

30

40

50

60

0 50 100 150 200 250

GSM

Pri

ce i

n t

k

Fig-5: Effect on GSM in Fabric price

GSM of Fabric

Price in tk

Fabric construction Fabric name

213.01 56 110×60/20×20 100% cotton Poplin

160.38 42.15124×68/30×30 100% cotton heavy

Poplin

151.19 39.65100×81/30×30 100% cotton heavy

Poplin137.83 47.69 102×72/24×24 100% cotton Poplin

GSM VS PRICE

0

10

20

30

40

50

60

0 50 100 150 200 250

GSM

Pri

ce i

n t

k

Fig-6: Effect on GSM in Fabric price

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Page 38: COSTING OF WOVEN FABRICS

CHAPTER-4DISCUSSION

Page no. 38

Page 39: COSTING OF WOVEN FABRICS

4.1 Discussion:

Costing of woven fabric is very complex and not easy as it depends on mainly variables e.g. geographical condition the country concerned labor cost which very widely from country to country. Cost of power which is also varies from country to country, types of loom which widely varies costing of woven fabrics. Within the loom is not brand new is also a factor. Attempt has been made to collect information for local factories but response was not very good as costing is always a trade secretes which no body wants to disclose.

Having this is said we have collected information from web sites, then when we from excel sheet or formulas to developed by experts calculates fabric cost. We have determined the cost of fabric using those tools. It was however observed that they are big difference among then. One important finding was that shown below by figure:-

GSM VS PRICE

0

20

40

60

80

100

120

140

0 50 100 150 200 250

GSM

Pri

ce i

n t

k

Fig:- Effect on GSM in Fabric price(Local Fabric Manufacturing company)

As the GSM increase fabric price also be increase but the rate of increase of price relatively low which may be due to the facts that as GSM increase most of cost factors remain constant except raw material.

Another findings was that the cost of fabric very widely from quality to quality. This is again related weaving factors. Two fabrics may have same GSM but different PPI and weft cover factor. The fabric which PPI is higher and weft cover factor more will generate much be a great problem in weaving loom due to a great price.

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Page 40: COSTING OF WOVEN FABRICS

CHAPTER-5CONCLUSION

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5. Conclusion:

The work reported here describe method of calculation cost of woven fabric very widely depends on the factors like concern country’s labor cost, power, tax & vats imposed by the country.

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CHAPTER-6REFERENCES

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Page 43: COSTING OF WOVEN FABRICS

6.1 REFERENCES

1. Development of fabric cost by Enid Williams (www.haleystudio.com/yarn_calc.html)

2. Garment & Textile MerchandisingM.A Razzaque

3. Priyank Goyal(www.textile notes.blogspot.com)

Page no. 43