ABSTRACT
This chapter details the steps used in the apparel costing process. The chapter describes the calculation methods of yarn and fabric cost at different stages of fabric manufacturing like knitting or weaving, pre‐processing stages like bleaching, dyeing and finishing process. Further the chapter describes the costing activities involved in the various departments of apparel manufacturing firm. The cost calculation strategies involved in the cutting department, sewing, trimming, checking, packing departments and shipment costs calculations are explained with adequate examples. To facilitate the better understand of the merchandising costing process, overall cost calculation examples were provided for fabric cost and apparel cost estimation.
