ABSTRACT
This chapter details the cost calculation methods involved in the various apparel manufacturing stages from cutting to packing and shipment of the garments in the apparel industry. The chapter provides a special emphasis on the printing and embroidery process and its cost. Besides, at every stage of the costing process, the chapter includes the technical specification pack details (Tech pack) relevant to costing. This provides an insight to the readers to interpret and infer the tech pack from the cost account viewpoint. Further, at every stage of costing, the chapter distinguishes the cost information in two broad categories namely, obtained from the buyer and the manufacturer. In the final part of the chapter, few examples are provided from the cutting to shipment to illustrate the complete process flow of the apparel industry costing activity. The importance of estimating the cost per minute in the apparel industry is provided with examples.
