Bahir Dar University

Ethiopian Institute of Textile and Fashion Technology

Course Name: GARMENT COSTING

Course Guide Book
A. Basic Information

Title of the Course: Garment costing Course Manager: Wendosen Seife & Solomon Tilahun
Course Code: Fdes 4161 Office location: Selam Campus, Harmony (H115) and
(H007) respectively
Consultation Hours: Monday & Friday afternoon
Credits: 3cp, 2 Lec, 3 Tut, 1 Home Email: wendosen12seife@gmail.com &
solomon.tilahun67@gmail.com
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Target Group: 4 Fashion Design Mobile: +251924243303 & +251 915273300
Lecture Days & Hours
Lecture Tutorial
Day & 4th A: Wednesday (4:45-6:00) 4th A- Saturday (1:30 –4:10),
Hour 4th B: Friday (10:15-12:30) 4th B - Wednesday (1:30 – 4:10)
Room 4A. R-10 4B. R-10

B. Course Description
This course will introduce about garment costing, elements of cost, direct material, direct labor, factory
overhead; cost of goods manufactured statements in the fashion industry.

C. Objectives of the course

This course is designed to help the student achieve the following objectives and competencies:

• To understand the proper choice and application of machines /equipment’s and other accessories requirements
• To understand cost implication (cost determination and control)
• Recognize and evaluate fabric characteristics as related to garment style and cost
• Valuate construction techniques and technology relationship to garment costs,
• Recognize and apply fabric utilization efficiency principles to construct one or more garments and accessories
• Learn terminology and the techniques for cost analysis
 D. Tentative schedule of lecture and tutorial class Topics, Activities and Assignments, and Readings
Weeks Lecture session Tutorial session Reading
1&2 CHAPTER-1 Introduction to costing Jeffrey, M. and Evans, N.,
2011. Costing for the
• Cost components fashion industry. Berg.
•
Introduction of costing tools Practicing the costing
•
Costing techniques in Apparel industry calculation
•
Cost process flow
•
Costing sheet
•
Calculation of Gmt/Kg ratio
3 CHAPTER-2 Calculation of cost of garment Jeffrey, M. and Evans, N.,
Discuss about practical 2011. Costing for the
• Direct cost fashion industry. Berg.
• Labour rate examples of Direct cost,
• Overhead and annual budgets Labour rate, Overhead and
• Computation of Materials Costs, Labour & annual budget,
Overhead Costs Computation of Materials
Costs, Labour & Overhead
Costs
4&5 CHAPTER-3 Basic apparel costing and
consumption Will do exercises on Jeffrey, M. and Evans, N.,
• Understanding the marker manipulation & Fabric cost per kg., 2011. Costing for the fashion
efficiency Fabric cost per garment, industry. Berg.
• Using Area Method to Compute Other charges (print, Glock, R.E. and Kunz, G.I.,
Estimated Fabric Consumption embroidery, etc), Cost 2005. Apparel
• Using Industry Method to Compute of trims (labels, tags, manufacturing: Sewn product
Estimated Fabric Consumption badges, twill tapes, analysis. Prentice Hall.
• Fabric Weights Expression & Conversion buttons, bows, etc),
• Gross weight of other components of CMT charges, Cost of
garment accessories (hangers,
• Fabric cost per kg. inner boards, poly bags,
• Fabric cost per garment. cartons, etc), Cost of a
• Other charges (print, embroidery, etc). garment and Price of a
• Cost of trims (labels, tags, badges, garment
twill tapes, buttons, bows, etc).
• CMT charges.
• Cost of accessories (hangers, inner boards,
poly bags, cartons, etc).
• Cost of a garment.
• Price of a garment
Mid-term exam

6 CHAPTER-4 Production Systems and Cost Impact of production Jeffrey, M. and Evans, N.,
Analysis system on cost 2011. Costing for the
fashion industry. Berg.
• Impact of technology in decision making in Glock, R.E. and Kunz, G.I.,
sewing room - parameters for a particular 2005. Apparel
style. manufacturing: Sewn
• Cost effectiveness of different production product analysis.
systems, human skill level and systems of Prentice Hall.

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 remuneration.
Discussing
7 CHAPTER-5 Quality Systems and Cost manufacturing process Jeffrey, M. and Evans, N.,
Analysis and quality with aspect of 2011. Costing for the
garment cost fashion industry. Berg.
• Assessment of costs of quality- control
parameters employed by a garment Glock, R.E. and Kunz, G.I.,
2005. Apparel
manufacturer and the cost benefit analysis.
manufacturing: Sewn
• Understanding co relation between product analysis.
manufacturing processes and quality Prentice Hall.
management systems and analysis of cost
effectiveness
8 CHAPTER-6 Indirect cost factors analysis Discussing Overhead cost Jeffrey, M. and Evans, N.,
2011. Costing for the
• Analysis and calculation of indirect expenses in fashion industry fashion industry. Berg.
in a garment manufacturing unit and its
relation to a particular style and total output

9 CHAPTER-7 Health and Safety measures Jeffrey, M. and Evans, N.,

and cost Implications 2011. Costing for the
fashion industry. Berg.
• Costs related to regulations for health and AAMA Report
safety requirements in garment
manufacturing Predicting cost in
Changing environment

Final examination
E. Teaching Methods
Lectures and Tutorial supported by class exercises and assignments;
F. Assessment Methods
The evaluation details are given below.
Continuous Assessment Method Weight
Lecture Part
Mid examination 25%
Final Examination 40%
Tutorial Part
Tutorial: quiz (11%), Individual assignment (12%), 35%
Group assignment (12%)
G. Grading System: If total summation mark of lecture and tutorial session out of 100 is:->=90, "A+",
>=85,"A", >=80,"A-", >=75,"B+", >=70,"B", >=65,"B-", >=60,"C+", >=50,"C", >=45,"C-", >=40,"D",
>=30, "Fx", <30, “F”
H. Course Policy
All students are expected to abide by the code of conduct of students throughout this course. Academic
dishonesty, including cheating, fabrication, and plagiarism will not be tolerated and will attract disqualification
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of marks or values. It is expected from students to do all the assignments and activities they are supposed to
accomplish. Students are required to submit and present the assignments provided according to the time table
indicated. Teachers give directions and instruction about assignments and other responsibilities of students. The
mode of delivery shall encourage active participation of students. Minimum of 85 % attendance during lecture
hours; and 100 % attendance during Tutorial/Practical/Laboratory sessions, except for some unprecedented
mishaps (wherever applicable)
Class activities will vary day to day, ranging from lectures to discussions. Students are appreciated to ask any
question at any moment in class and during consultation periods. Cell phones MUST be turned off before
entering the class as they are disruptive and annoying to the class

 Remark: Ground Rules set in class

1. Coming late and missing class is forbidden.
2. Course must be covered on time.
3. Denying instructor academic course order is prohibited.
4. Any disrespect or discourage act is not appreciated.
5. Students and instructor evaluation must be fair.
6. Begging mark is seriously banned.
7. Cheating and deceiving in any circumstance is illicit.

I. References
1. Jeffrey, M. and Evans, N., 2011. Costing for the fashion industry. Berg.
2. Glock, R.E. and Kunz, G.I., 2005. Apparel manufacturing: Sewn product analysis. Prentice Hall.
3. AAMA Report – Predicting cost in Changing environment
J. Approved by:
Wendosen Seife ____________
Solomon Tilahun ____________
Course Manager Signature
________________ ______________
Chair holder Signature
Habtamu Tebeje _______________
Education Quality Officer Signature

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