Costing Of Woven Fabrics 1e4f1c

CHAPTER-1 INTRODUCTION

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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-2 LITERATURE 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 enduses. 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 istrative 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. 2.2.4 Production cost or cost of weaving process It includes machine running cost, maintenance, labour cost, power & fuel, etc. The

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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 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 34tk/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. Shade%: Lighter the shade lower the cost. The amount of dye required is less as well as

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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 Cost Flame retardant 30tk/mt finish 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.

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

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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 4.5-5% blend fiber-dyed Polyester viscose piece6% dyed 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 30/1 Weft yarn count: Ne 30/1 Weight 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: 50 Insertion speed: 350 strokes/minute Working days per month (average): 23 Working months: 11 Shifts per day: 4 of 6 hours each Yarn cost (Ne 30/1): $ 8.45/Kg

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Beside above mentioned technical data, the weaving mill knows some plant management Expenses, 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: $122579.90 Building maintenance: $34049.97 Plant adjustment: $81719.94 Other 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 weight Per 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 values L = 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 per Centimeter 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 Cost of one 20 Rapier loom Total cost of 24 480 looms additional equipment Material handling Knotting unit Stabilizer Compressor Humidification plant Water softening plant Fabric Inspection machine Drawing in stands False maximum Internal electrical TOTAL

Value 12 288

7.0 15.0 2.0 2.0 18.0 1.5 2.5 1.0 4.0 12.0 545 .0

7.0 15.0 2.0 2.0 18.0 1.5 2.5 1.0 4.0 12.0 353.0

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

New Rapier loom Second hand Rapier Taka/meter loom Taka/meter

Power Sizing cost [email protected]% Labour Cost Staff & istration Spare parts 7 Maintenance Water for humidification Depreciation 10% annum Total conversion cost/meter Cost/pick 190 cm loom

3.61 2.40 2.50 0.78 0.43 0.27

5.68 2.40 2.45 1.21 0.71 0.63

0.30

0.30

2.90

3.00

13.19

16.38

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 fabric 40 Ne warp 40 Ne weft 108 reed and 72 pick

Power Cost Spare part maintenance Sizing cost Water

Tk.12/unit Tk.30 loom shift new looms Tk.30 loom shift old loom Tk. 30/kg. Tk. 40/KL

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2.5 Cost information adopted from a book written by M.A Razzaque Cost 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.

1 2 3 4

5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

Description Of Fabrics

100% cotton sheeting (calico) 100% cotton sheeting 100% cotton sheeting 100% cotton sheeting 100% cotton Poplin 100% cotton Poplin 100% cotton heavy Poplin 100% cotton heavy Poplin 100% cotton Poplin 100% cotton Poplin 100% cotton Poplin 100% cotton Poplin 100% cotton Poplin 100% cotton Poplin 100% cotton Poplin 100% cotton Poplin 100% cotton Poplin 100% cotton Poplin 100% cotton Poplin

Construction

Finished Width

Weight( Gra ms per square meter)

Price/Yd. (in Usd)

Sheeting 60×60/14×14

58”/59”

220

1.65

60×60/16×16

58”/59”

185

1.60

60×60/20×20

58”/59”

150

1.35

68×68/30×30

58”/59”

115

1.25

Poplin 110×60/20×20 102×72/24×24 100×81/30×30

58”/59” 58”/59” 58”/59”

160 178 148

1.75 1.80 1.80

124×68/30×30

58”/59”

158

1.85

128×72/40×40

58”/59”

123

1.70

146×72/40×40 133×72/40×40 110×70/40×40 133×100/40×40 128×100//40×40 74×72/40/2×30 148×81/50×50 110×76/60×50

58”/59” 58”/59” 58”/59” 58”/59” 58”/59” 58”/59” 58”/59” 58”/59”

133 128 110 150 145 150 118 80

1.85 1.75 1.60 1.95 1.90 1.90 2.25 2.00

108×91/80×80

58”/59”

60

2.25

128×98/80/2×80

58”/59”

108

2.50

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Sl. No.

20 21 22 23 24 25 26 27 28 29

30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48

Description Of Fabrics

100% cotton canvas 100% cotton light canvas 100% cotton light canvas 100% cotton canvas 100% cotton canvas 100% cotton canvas 100% cotton canvas 100% cotton canvas 100% cotton canvas 100% cotton canvas 100% cotton heavy twill 100% cotton twill 100% cotton twill 100% cotton twill 100% cotton twill 100% cotton twill 100% cotton zigzag twill(Herringbone) 100% cotton twill 100% cotton 3/1 twill 100% cotton twill 100% cotton 3/1 twill 100% cotton 2/1 twill 100% cotton twill 100% cotton twill 100% cotton 2/1 twill 100% cotton 2/1 twill 100% cotton 2/1 twill 100% cotton 4/1 satin twill 100% cotton heavy twill

Construction

Finished Width

Weight( Gr ams per square meter)

Price/Yd. (in Usd)

Canvas 10×10/74×44

58”/59”

315

2.35

16×16/96×15

58”/59”

235

1.95

20×20/100×50

58”/59”

185

1.65

20×16/100×50

58”/59”

195

1.70

20/2×10/72×42

58”/59”

312

2.50

30/2×30/2/11652

58”/59”

286

2.40

30/2×16/100×48

58”/59”

260

2.25

40/2×40/2/112×50

58”/59”

198

2.25

40/2×20/110×54

58”/59”

192

1.85

100/2×100/2/144×81

58”/59”

118

2.95

Twill 7×7/72×44

58”/59”

410

2.50

10×7/74×46 10×10/74×4 16×12/108×56 16×7/120×50 20×20/108×58 20×20/108×60

58”/59” 58”/59” 58”/59” 58”/59” 58”/59” 58”/59”

350 310 390 385 210 210

2.45 2.35 2.15 2.60 1.70 1.80

20×16/140×64 20×16/140×64

58”/59” 58”/59”

245 270

1.90 2.00

20×16/128×60 24×24/98×64

58”/59” 58”/59”

260 165

1.95 1.70

24×24/100×64

58”/59”

167

1.75

30×30/126×72 30×30/144×72 30×30/130×70

58”/59” 58”/59” 58”/59”

160 176 165

1.75 1.95 1.80

30×30/140×80

58”/59”

190

1.90

30×20/195×69

58”/59”

185

2.00

40×40/128×91

58”/59”

134

40/2×20/2/124×60

58”/59”

300

2.15 Page no. 15 2.75

CHAPTER-3 EXPERIMENTAL 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 cost Labor cost Maintenance cost Building rent cost Sizing cost Transport cost Electricity cost Voluntary cost Total Air jet Machine=30 Number of loom =30 Per Shift production =150 meter Per day Production =300 meter Monthly Cost Analysis Depreciation = 1400000 tk Financial Charge =1625000 tk =75000 tk Miscellaneous =50000 tk Total=3600000 tk Cost Analysis Daily Cost =60000 tk Per loom cost=2000 tk Cost of yarn & other materials/meter=30 tk Price per meter=35 tk

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Profit Analysis Contribution =5 tk Daily Contribution =5×30=150 tk Profit per day per loom =150×30=300 tk Profit per day =300×30=9000 tk Profit per month =9000×30=270000 tk Expire parts sales/month =5000 tk Total =2750000 tk Total Cost analysis Building Rent Cost =20000 tk Officers+ Workers Cost =100000 tk Sizing Cost =10000 tk Maintenance Cost =10000 tk Electricity Cost =50000 tk Gas Cost =20000 tk Transport Cost =10000 tk Voluntary 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 tk Total gray fabric length=9000 meter Total cost per meter=(275000/9000) tk/meter =30.55 tk/meter

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3.2 Study of cost calculation based on local market price. Here we adopted local yarn price and local fabric making charge. Sample No.1 100% 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 $ 16K

100% Cotton

20K 30K

100% Cotton 100% Cotton

3.20-3.25 3.25-3.30 3.55-3.55

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 $ ) = 1.53 $

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We collect recent yarn market price for 14 Ne 3.25 Making 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 No3 100% 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 4 100% cotton sheeting

68×68/30×30

Weight of warp Weight of warp= 56.806 gm. = 0.125 lb Price of warp yarn= 0.125 *3.55 $ = 0.444$

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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 Ne

Ends Picks

60 56

Width

Warp Price Weft Price

64 inch

500 Per Yard

Width

1.7777778 yds

Warp Cost

Weave Warp Contraction Weft Contraction

1/1

Weft Cost

10.0%

500

Per Meter

=(Warp price ×warp wt of 1 yd of fabrics)/10 13.04 14.27 =Weft price ×weft wt of 1 yd of fabrics)/10 =11.92 13.03 24.96

27.30

5.0%

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Warp Wastage Weft Westage B-grade

3.0% 5.6% 1.0%

Total warps Warp Count Length of 1 lb of warp

= Ends× width =3,840 20 = warp count× 840 =16,800 (1/Length of 1 lb of Weight of 1 warp) yard of warp = (1/16800) = 0.00 = ( Total warp/ weight Weight of 1 of 1 yard warp) yard of all =(3840/16800) warps =0.23 =(Weight of 1 yard of all warps(1+ Warp Contraction+ Warp Wastage)×(1- B grade) Warp wt of 1 = 0.23×(1+ yard of 0.10+0.03)×(1- 0.01) fabric =0.26

Weft Count Length of 1 lb of weft Weight of 1 yard of weft Wt of 1 pick adjusted for waste & Bgrade

20 = (Weft count×840) =(20×840) 16,800 =(1/Length of 1 lb of weft) = (1/16800) =0.00

Lbs

Lbs

Lbs

Lbs Lbs

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

Page no. 25

Wastage)×(1- B grade)×width 0.00 Weight of =Wt of 1 pick adjusted picks in one for waste & B-grade× linear inch of picks fabric =0.01 Weft wt of 1 yard of fabric 0.24

Lbs lbs

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

Construction

Plain 100%cotton Sheeting(calico)

20×20/60×56 60×60/14×14

Price/yds Tk 38.438 38.438

100% cotton sheeting 100% cotton sheeting 100% cotton Poplin 100% cotton Poplin 100% cotton heavy Poplin 100% cotton Poplin 100% cotton Poplin 100% cotton Poplin 100 % cotton Oxford (2/2 matt) 100 % cotton cellular poplin

60×60/16×16 20×20/60×60 110×60/20×20 102×72/24×24 124×78/30×30 128×72/40×40 146×72/40×40 148×51/50×50 40×30/98×76 40×40/128×81

45.02 36.65 52.08 44.36 41.22 30.63 33.40 34.43 20.44 29.42

Page no. 26

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: Finished piece: woven width desired: Shrinkage due to fiber content: Draw-in in weave (esp. if weft-faced): Picks Per Inch: Weft Yarn:

Results: Width at the reed:

58 10 10 64 40 1.8

71.605

inches (without fringe) % % yards/lb $/lb Inches

Page no. 27

Warp: Finished piece: woven length desired: Shrinkage due to fiber content: Test sample allowance: Take-up in weave (esp. if warp-faced): Fringes: Loom waste (20-30): Ends Per Inch (Sett): Width at the reed: Warp Yarn:

Results: Length of one warp: Number of warp threads (ends): Total yarn length needed (warp):

4500000 10 0 0 3 25 133 71.605 40 1.8

inches ( without fringe) % Inch % Inch Inch Inch yards/lb $/lb

Pounds of yarn needed (warp):

5000031 9523 1322647089.25 yards 33066177.23

Yarn cost, warp:

$ 59519119.01

Number of weft threads (picks): Total yarn length needed (weft):

288000000 572840000 Yards

Pounds of yarn needed (weft): Yarn cost, weft: Total yarn cost:

14321000 $ 25777800 $ 85296919.01

Inch 1209428498.4 1 meters 14998817.99 kg

523804896 meters 6496005.6 kg

Page no. 28

3.5 Cost calculated using strategy adopted local fabric manufacturing company. GSM of Fabric 214.815 4 187.963 5 150.370 8 113.613 5

Fabric Price in tk construction 132.66

Fabric name 100% cotton sheeting 60×60/14×14 (calico)

120.33

60×60/16×16 100% cotton sheeting

103.31

60×60/20×20 100% cotton sheeting

89.64

68×68/30×30 100% cotton sheeting

GSM VS PRICE 140

Price in tk

120 100 80 60 40 20 0 0

50

100

150

200

250

GSM

Fig-1: Effect on GSM in Fabric price GSM of Fabric 213.01 160.38 151.19 137.83

Fabric Price in tk construction Fabric name 110×60/20×20 100% cotton Poplin 133.84 124×68/30×30 100% cotton heavy 114.11 Poplin 100×81/30×30 100% cotton heavy 109.35 Poplin 102×72/24×24 100% cotton Poplin 100.188

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GSM VS PRICE 160

Price in tk

140 120 100 80 60 40 20 0 0

50

100

150

200

250

GSM

Fig-2: Effect on GSM in Fabric price 3.6 Cost information adopted from a book written by M.A Razzaque Cost 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 214.815 4 187.963 5 150.370 8 113.613 5

Price in tk

Fabric construction

110.55

60×60/14×14

Fabric name 100% cotton sheeting (calico)

107.2

60×60/16×16

100% cotton sheeting

90.45

60×60/20×20

100% cotton sheeting

83.75

68×68/30×30

100% cotton sheeting

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GSMVS PRICE

PRICE IN TK.

120 100 80 60 40 20 0 0

50

100

150

200

250

GSM

Fig-3: Effect on GSM in Fabric price GSM of Fabric 213.01 160.38 151.19 137.83

Fabric Price in tk construction 110×60/20×20 117.25 124×68/30×30 123.95 100×81/30×30 120.6 102×72/24×24 120.6

Fabric name 100% cotton Poplin 100% cotton heavy Poplin 100% cotton heavy Poplin 100% cotton Poplin

Price in tk

GSM VS PRICE 125 124 123 122 121 120 119 118 117 116 0

50

100

150

200

250

GSM

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

Price in

Fabric

Fabric name

Page no. 31

Fabric 214.815397 1 187.963472 5 150.370778 113.613476 7

tk

construction

42.4

60×60/14×14

100% cotton sheeting (calico)

42.24 49.24

60×60/16×16 60×60/20×20

100% cotton sheeting 100% cotton sheeting

29.76

68×68/30×30

100% cotton sheeting

GSM VS PRICE 60

Price in tk

50 40 30 20 10 0 0

50

100

150

200

250

GSM

Fig-5: Effect on GSM in Fabric price GSM of Fabric

Price in tk

213.01

56

160.38

42.15

151.19 137.83

39.65 47.69

Fabric construction Fabric name 110×60/20×20 100% cotton Poplin 124×68/30×30 100% cotton heavy Poplin 100×81/30×30 100% cotton heavy Poplin 102×72/24×24 100% cotton Poplin

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GSM VS PRICE 60

Price in tk

50 40 30 20 10 0 0

50

100

150

200

250

GSM

Fig-6: Effect on GSM in Fabric price

CHAPTER-4 DISCUSSION

Page no. 33

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 140

Price in tk

120 100 80 60 40 20 0 0

50

100

150

200

250

GSM

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.

Page no. 34

CHAPTER-5 CONCLUSION

Page no. 35

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.

Page no. 36

CHAPTER-6 REFERENCES

Page no. 37

6.1 REFERENCES 1.

2. 3.

Development of fabric cost by Enid Williams (www.haleystudio.com/yarn_calc.html) Garment & Textile Merchandising M.A Razzaque Priyank Goyal (www.textile notes.blogspot.com)

Page no. 38