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Factors that Influence Consumption and Costing -A Systematic Approach for

Costing Denim Jacket

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International Journal of Management (IJM)
Volume 11, Issue 11, November 2020, pp. 1630-1642. Article ID: IJM_11_11_155
Available online at http://www.iaeme.com/ijm/issues.asp?JType=IJM&VType=11&IType=11
Journal Impact Factor (2020): 10.1471 (Calculated by GISI) www.jifactor.com
ISSN Print: 0976-6502 and ISSN Online: 0976-6510
DOI: 10.34218/IJM.11.11.2020.155

© IAEME Publication Scopus Indexed

FACTORS THAT INFLUENCE CONSUMPTION

AND COSTING – A SYSTEMATIC APPROACH
FOR COSTING DENIM JACKET
A T M Mohibullah*
Assistant Professor, Department of Apparel Manufacturing & Technology, BGMEA
University of Fashion & Technology, Dhaka, Bangladesh

Umme Magreba Takebira

Assistant Professor, Department of Apparel Manufacturing & Technology, BGMEA
University of Fashion & Technology, Dhaka, Bangladesh

Md. Zawadul Hossain, Rasel Mahmud, Rafiuzzaman Imon, Md. Rohul Amin Khan and
Md. Mehedi Hasan Mazumder
Department of Apparel Manufacturing & Technology, BGMEA University of Fashion &
Technology, Dhaka, Bangladesh
*Corresponding Author

ABSTRACT
Fashion moves forward and never holds back for the denim jacket that is
becoming more fashionable than ever before. To expand the appeal of consumer,
different types of denim jacket is designed using traditional and new approaches with
different wash effect. There is no methodical approach to analysis the cost elements of
a new garment to reduce its price according to customer demand based on its quality.
The main problem is that the cost to construct a new garment is not always same as it
will be predictable at the sample level. These typically complex problems are difficult
to handle through the range of issue. Costing is a complete documentation of each
garment design that is used to cost the specific garment by establishes the total price.
Denim jacket-manufacturing factories were selected to collect the usual costing
method. Different department activities of these factories were analyzed to develop the
control and uncontrolled unit of costing to reduce product price. There are three
central theoretical, and conceptual frameworks were developed in this study for
garment costing, first- material cost (fabric, trims and accessories); second- test,
wash, CM cost and other required costs; finally- retail cost with profit. There are
more sub-factors in these factors. The specific cost will lead to understanding the
ranges of a jacket cost as its all-possible wash and other variation are delivered as
well. Extensive results carried out showing method improves to find out the significant
factors of garments costing. These approaches have been influential to analysis

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Factors that Influence Consumption and Costing – A Systematic Approach for Costing Denim Jacket

control and uncontrolled unit of cost according to customer demand in the field of the
apparel business where costing is the most crucial factor before executing any order.
Key words: Analysis, Costing, Consumption, Denim, FOB, Jacket.
Cite this Article: A T M Mohibullah, Umme Magreba Takebira, Md. Zawadul
Hossain, Rasel Mahmud, Rafiuzzaman Imon, Md. Rohul Amin Khan and Md. Mehedi
Hasan Mazumder, Factors that Influence Consumption and Costing – A Systematic
Approach for Costing Denim Jacket, International Journal of Management, 11(11),
2020, pp 1630-1642.
http://www.iaeme.com/IJM/issues.asp?JType=IJM&VType=11&IType=11

1. INTRODUCTION
Research on product cost analysis to continue the apparel business has no longer tradition.
Recent apparel merchandising software developments have revealed that process within a few
minutes. A common strategy was used to study the elements that have a significant impact on
product costing. The apparel business is expanding into more departments and items
gradually. The particular garment costing details, which provide the accumulation of every
item with a profit margin of manufacturer and retailer, is the selling price that the company
will quote to customers. There are three major theoretical and conceptual frameworks for
garment costing, first- material cost, second- test, wash and CM cost; lastly- retail cost. Fabric
is an essential component to make a garment. Most of the part of the total cost is required for
fabric manufacturing or purchasing. All consumption and cost were created precisely and
most accurately to minimize the price and offer the most attractive range. Therefore, this is
currently an established field, which is now being spun out into commercial applications
before making a garment, and consumption requires to be done for fabric costing, sewing
thread costing, polybag and carton booking. Fabric and sewing thread consumption of the
body parts are also desired to be measured and calculated for the actual amount of fabric
required for a garment. The length width and height also need to be measured for poly and
carton consumption according to the requirement of the purchase order sheet maintaining
various supply chain. Garment producers use a different procedure for making a cost sheet,
which seems to be a common problem in the apparel sector. The garment-costing sheet is
made to offer the wholesale price to the retailer and consumer for the goods.
Consequently, the final product price is rising gradually and its failure to produce the
product according to maintaining product quality and price. Therefore, this remains an open
problem in the ready-made garment business area. The majority of the apparel industries
consider that it is essential to have modification on garment cost analysis, especially for
finished products [1]. Not many of previous research has investigated [2-3] to use on a
systematic approach for product costing in targeting to meet up consumer demand. Other
studies have failed to analyze and identify the factor of costing [4-5], which has a more
considerable impact on product price that creates the unsteady circumstances in the global
apparel market. Only a few studies have shown the activity-based costing system [6-8] and
analysis for a fashion product.
Moreover, few studies have focused on [9-11] different factors that influence the choice
between an activities based cost system and traditional cost system. It presents some margins,
such as the traditional method of costing is not well established in the garment sector or
widely accepted. It suffers from some confines due to the complication of using different cost
based software. When comparing our results among prior studies, it must be pointed out that
it provides a methodical technique to complete costing procedure in addition to analyze and
reduce cost maintaining the quality of the product—the inference of these findings, which

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 A T M Mohibullah, Umme Magreba Takebira, Md. Zawadul Hossain, Rasel Mahmud,
Rafiuzzaman Imon, Md. Rohul Amin Khan and Md. Mehedi Hasan Mazumder

discussed to cost procedure that influences elements of cost. A methodical approach was
applied to solve these problems of cost analysis doing the costing very carefully based on raw
materials, manufacturing cost, maintaining the company’s profit, and not exceeding the
buyer’s expectation. Some approaches have been made to defeat this problem and to find out
the main components of a garment costing which are fabric, trims & accessories, cut & sew,
value-added services (wash cost, dyeing cost, appliqué, testing of the garment quality, cargo
booking cost and logistics cost). We have investigated the elements that influence the
financial cost. There are many financial costs of different areas for manufacturers, such as
rent, salaries, insurance, and utilities. Our study aims at finding a solution for this challenging
problem of cost management parameters that directly affect the garment cost mostly in unit
measurement, minimum order quantity (MOQ), incoterm decided between raw materials
supplier and garment manufacturer. The overall objective of this work was to design and
establish a procedure for creating a cost sheet from fabric purchasing to the retailer. This
project aims to develop an overarching framework to complete the costing and consumption
of a denim jacket. The techniques are demonstrated for making various aspects of cost. After
defining the problem, we explain the goals of the study through the price point that are
affected by market demand and the current position of the manufacturer country. It has
significant benefits in terms of these dynamic factors, which influence the total costing and
manufacturing.

2. METHOD
First and second proto costing, salesman or commercial sample stage costing and final costing
of merchandise is done before the production and price-fixing, re-costing is done where there
is any change in machinery, production process, materials or garment components and actual
costs are determined during production [12]. Six different denim jacket-manufacturing
factories were selected in Gazipur, Bangladesh, to collect the conventional costing method.
The store, CAD, sample section, product and development department, logistic section,
commercials department, merchandising management and finishing department activities
were analyzed to develop the costing principal. For this study, we analyzed the data collected
from previous purchase order sheet (PO) and costing, consumption and different supplier
documents of winter collection 2018 and 2019. The focus of the study was to develop a
fundamental process of costing with its different parameters effect. Methods were based on
previous experiments [4, 13 - 20] in the course of the investigation; develop process will be
played an essential role in the apparel business and academic sector. The following purchase
order sheet (PO) and technical packets (tech pack) showing in the Table: 1 & 2 which were
used to design the elementary method of consumption and costing. Measurement
specification sheet is a part of the purchase order sheet for denim jacket presented in the
Table: 3.

Table 1 Purchase order sheet (PO) for a Denim Jacket

Product Name Denim Jacket
Product Modern Upper
Description
Order Size Size M Size L Size XL Size XXL
Order Quantity 9840 10,200 9600 9360
Fabric Details 100% Cotton, fabric width 63 inches.
Wash Enzyme Bleaching H/S Softener PPS

The purchase order sheet (Table: 1 & 2) is showing the product details as well as order
quantity. According to the order details, four different sizes (M- XXL) denim jacket was

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Factors that Influence Consumption and Costing – A Systematic Approach for Costing Denim Jacket

ordered where total quantity was 39000 pieces. The jacket was constructed by 100% cotton,
denim fabric using enzyme wash.

Table 2 Denim Jacket technical packets (tech pack)

Designer: Sales. -190023 Date:
E-Mail: Delivery month: 402 Supplier:
Telephone: Style No: Denim Jacket Country:
Details: Denim Jacket Accessories:
 Five buttons along the cuff  Button 4 cm Gold with logo embossed
 Two pockets at the chest along with 4 cm button  Gold thread used for stitching
enclosure
 Top flap overlaps pocket by 2.5 cm (ends) and 5 cm
middle.
 Stylized plackets that follow the collar, attached to the
collar is a pocket loop, underneath 4cm, is the label,
visibility stitch and seem on w and r side of the
garment.
 Shoulder yoke all along the front and back of the
garment
 Cuff has 4cm button each, and all buttonholes are
finished with gold thread.
 Two pockets on each side, starting from last style seam
in front, 2 in the back all of which are double stitched.
 Front style seams extend into the chest pocket.
 Bottom of the jacket has a bend that is top stitched all
around, on the back includes an active tab including
four additional buttons.
The tech pack details (Table: 2 & Figure: 1) provides the construction requirement of the
jacket with accessories. The jacket was designed with five buttons along the cuff, two pockets
at the chest along with button enclosure; stylized plackets that followed the collar, attached to
the collar was a pocket loop, visibility stitch and seem on w and r side of the garment. The
design also contains shoulder yoke all along the front and back of the garment. Gold thread
buttonhole finish was a particular requirement of the design. Bottom of the jacket had a bend
that was top stitched all around, on the back includes an active tab including four additional
buttons. Table: 3 provide measurement specification of medium, large, extra-large and double
extra-large with 0.5 cm plus-minus body tolerance. Table: 3 provides measurement
specification of medium, large, extra-large and double extra-large with 0.5 cm plus-minus
body tolerance.

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 A T M Mohibullah, Umme Magreba Takebira, Md. Zawadul Hossain, Rasel Mahmud,
Rafiuzzaman Imon, Md. Rohul Amin Khan and Md. Mehedi Hasan Mazumder

Figure 1 Denim Jacket tech pack

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Factors that Influence Consumption and Costing – A Systematic Approach for Costing Denim Jacket

Table 3 Measurement specification sheet for Denim Jacket

MEASUREMENTS M L XL XXL 1/2 body
POINTS (cm) tolerance (±)
Back length from HSP fold 71.5 72.5 73.5 74.5 1
Front length from HSP fold 74 75 76 77 1
*Chest 1/2 60 62 65 68 1
Waist position below HSP fold 58.5 59 59.5 60 0
*Waist 1/2 57 59 62 65 1
*Bottom 1/2 58 60 63 66 1
Bottom hem stitch height 3 3 3 3 0
Shoulder to shoulder 48.4 50 52 54 0.8
Solder seam forward at Neck 3 3 3 3 0
Solder seam forward at A/H 3 3 3 3 0
Shoulder slope 5 5 5 5 0
Hi front chest width 18 cm below HSP fold 44.9 46.5 48.5 50.5 0.8
Hi back chest width 18 cm below HSP fold 47.4 49 51 53 0.8
Sleeve length from SP-incl. cuff, trim, rib 68 69 70 71 1
Sleeve cap height 16.8 17 17.2 17.4 0.5
Armhole 1/2 straight 24 25 26.5 27.5 0.5
Biceps 1/2 22 23 24.25 25.5 0.5
Elbow position from AP 17.5 18 18.5 19 0
Elbow 1/2 18.2 19 20 21 04
Sleeve cuff opening 1/2 13 13.5 14.2 14.9 0.3
Sleeve hemstitch height from top slit edge 7.5 7.5 7.5 7.5 0
Sleeve hemstitch height from bottom slit edge 4 4 4 4 0
Sleeve slit opening incl. cuff 12 12 12 12 0
Collar length at top - edge to edge 51.5 53.5 55.5 57.5 0.8
Collar bottom length at neck sm 51 53 55 57 0.8
Collar height at CB 8 8 8 8 0
Collar point length 7 7 7 7 0
Neck width from sm to sm 18.2 19 19.8 20.6 0.5
Front neck drop from HSP fold 12.15 12.5 12.85 13.2 0
Collar position from center front top corner edge 3.2 3.2 3.2 3.2 0
Inside yoke height from collar edge 11 11 11 11 0
Chest pocket width at top 11.5 11.5 12.5 12.5 0
Chest pocket height at center 12 13 14 15 0
Chest pocket position from CF 6.5 7 7.5 8 0
Chest pocket position from HSP fold 25.5 26 26.5 27 0
Bottom pocket width at top 16.5 17.5 18.5 19.5 0
Bottom pocket height at center 17.5 18.5 19.5 20.5 0
Bottom pocket position from CF 5.5 6 6.5 7 0
Bottom pocket placement at bottom edge 4.5 4.5 4.5 4.5 0
1st buttonhole position from CF neck point 2.5 2.5 2.5 2.5 0
Last button position at bottom 17 17 17 17 0
Inside pocket width at top 11.5 12.5 12.5 13.5 0
Inside pocket height from center 13 14 14 15 0
Inside pocket position from front placket edge 12 13 13 14 0
Inside pocket placement at bottom edge 8.5 8.5 8.5 8.5 0

For fabric consumption, 1-inch selvedge was considered as an unusable area of 63-inch
fabric width. Fabric wastage percentage was not integrated during consumption due to
different influences of marker making process, fabric defect and worker efficiency on wastage
of fabric.

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 A T M Mohibullah, Umme Magreba Takebira, Md. Zawadul Hossain, Rasel Mahmud,
Rafiuzzaman Imon, Md. Rohul Amin Khan and Md. Mehedi Hasan Mazumder

Table 4 Method of Fabric Consumption (per pieces)

Sl. Jacket Fabric Calculation Yards
Consumption
i. For the body parts ( ) ( )
(body + chest)* =
0.64
=
ii. For the sleeve ( ) ( )
=
0.25
=
iii. For the collar ( ) ( )
=
0.06
=
iv. For the cuff ( ) ( )
=
0.009
=
v. For the chest pocket ( ) ( )
=
0.024
=
vi. For bottom pocket ( ) ( )
=
0.05
=
*Main measurement + allowance + hem was measured for all calculation
Total fabric required = 1.033 yards per piece

Table 5 Thread consumption of Denim Jacket (approximate in meter)

Pp-
Pp-20/3 Pp-20/2 Pp-40/2 Pp-20/2 Pp-40/2
20/3
T/s Bobbin O/l Total T/s Bobbin Bar tack Total
Total =
Gold Gold Gold Gold Blue Blue Blue Blue =
203.30 or
= 9.76
203.32
21.81 41.40 130.35 193.56 2.82 3.79 3.15

2.1. Trims, Accessories, Poly and Cartoon Consumption

Designers estimate required fabric with trims and accessories and related all materials
according to design [21]. Trims and accessories were estimated for a single-piece jacket in the
study. The consumption explained that 13 pieces button with ambushed logo, one-piece main
label, one-piece size label, one-piece hangtag, one-piece price tag and two pieces tag pin were
required to develop a denim jacket according to the tech pack in Table: 2. for this exacting
order, one piece of the polybag was considered necessary for each garment. The total area of a
cartoon formula: {(L+W) × (W+ H) ×2/100} ×100 sq. m. In general one carton contains one
dozen (twelve pieces) of garments. Therefore, the total cartoon was required for 39000 pieces:
39000/12+2% wastage = 3250 + 65 = 3315 pieces cartoon.

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Factors that Influence Consumption and Costing – A Systematic Approach for Costing Denim Jacket

2.2. Wash and Test Required

Some essential washes were required to enhance the appearance of the jacket. Usually, there
are two (dry and wet) processes for denim washing. According to the tech pack used in this
study (Figure: 2), PP sprays, whisker and enzyme stone with bleach wash were required to
finish the product. Two types of testing physical test and lab test were required for the
selected denim jacket. Seam twist, pilling resistance, soil release, and crease retention tests
were required for the selected style. Formaldehyde, pH, and AZO test were also used to
develop the selected product.

3. RESULT AND DISCUSSION

The fabric stands for a significant amount of the total garment cost; therefore, the fabric is the
main critical component in cost. It is essential to need to be adequately controlled to the
success of the apparel business [22]. The calculation was found that 1.033 yards fabric was
required for one piece of shell fabric of the jacket. There was also freight and 3% financial
costs per yards for purchasing or importing fabric. In order to purchase fabric, these payments
must be ascertained.

Table 6 Total fabric price ($)

Freight, Total
Widt Consumptio Cost $/ Fabric
Item financial cost fabric
h n yard cost ($)
($) price($)
Cotton 100%
deep blue
63 1.033 yards 2.25 yards 2.32 0.08 $ 2.4
shrinkage warp -
2.5%, weft -12%

Washing cost for the jacket was in July 2019: PP sprays $0.20, whisker $0.25, enzyme
stone with bleach $0.55. Therefore, the total washing costs was $1.00. There was another
significant cost called cut and make (CM) cost. The jacket factory per month total cost was $
175000, entire line 08, the number of the machine per line 72, the total number of machines
576, the number of working days per month 26, per hour per line output 120 pieces, daily
working hour 8. Therefore, CM cost-The usual cost per machine per day = total factory cost/
(machine number × per month working days) = 175000/ (576×26) = $11.69. So, Line cost per
day = per day machine cost × no. of machine per line = 11.69 × 72 = $ 841.68. Actual output
per line per day = per day working hour × output per hour = 8 × 120 = 960 pieces. Cost of
making (CM) per piece = line cost per day /actual output per line = 841.68/960= $ 0.877.
Total cost of making = CM per piece + 20% profit =0.877+ 20% = $ 1.05.

Table 7 Final Costing

COST SHEET
Date: 12-24-19
Buyer: LINE COSTING /DAY 841.68
Style/ PO: JONAS WASH
Delivery Date:
Order Qty in pcs PRODUCTIVITY/ Line/ Day 960
Order Qty in Dozen SMV 60.00
Master LC # Target CM 1.05
LC Value

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 A T M Mohibullah, Umme Magreba Takebira, Md. Zawadul Hossain, Rasel Mahmud,
Rafiuzzaman Imon, Md. Rohul Amin Khan and Md. Mehedi Hasan Mazumder

Item Width Cone in Cost Fabric Total Fabric Percentage

Yards $/yard Price Price %
Cotton 100% ; DEEP BLUE 63 12.39 Yds 2.25 Yds $27.87 $2.4 33%
SHRINKAGE warp -2.5%, weft
12%
TOTAL FABRICS $ 2.4 33%
Item Unit Con/Pcs Unit Price Price/Pcs
Thread Cone 0.10 0.2000 $ 0.02
Main and size label Pcs 1.0 0.0500 $ 0.05
Fit Label Pcs 1.0 0.0200 $ 0.02
Care Label Pcs 3.00 0.0200 $ 0.06
Barcode Label Pcs 1.00 0.0100 $ 0.01
Price Tag Pcs 1.00 0.0500 $ 0.05
Hang Tag With a sting Pcs 1.00 0.0700 $ 0.07
Fit Tag Pcs 1.00 0.0200 $ 0.02
Single Poly Pcs 1.00 0.0500 $ 0.05
Lot Sticker Pcs 1.00 0.0100 $ 0.01
Master Poly Pcs 1.00 0.0300 $ 0.03
Metal Press Button Pcs 6.00 0.0600 $ 0.37
Leather Badge Pcs 1.00 0.1700 $ 0.17
Security Tag Pcs 1.00 0.1100 $ 0.11
Tissue Pcs 1.00 0.0100 $ 0.01
Carton Pcs 1.00 0.1000 $ 0.10
Gum tape Pcs 1.00 0.0200 $ 0.02
TOTAL TRIMS & $ 1.17 16%
ACCESSORIES
Total Material Cost $ 3.57 49%
TEST $ 0.05 $ 0.05 1%
WASH (PP sprays $0.20, whisker $0.25, enzyme stone with bleach $ 1.00 $1.0 14%
$0.55)
Other Cost $ 1.05 14%
CM $ 1.05 $ 1.05 14%
TOTAL cost $ 6.72 92%
Commercial Cost 4.00% $ 0.27 4%
Profit 5.00% $ 0.34 4.%
FOB Per Pcs $ 7.33 100%
Per piece cost: $7.33
Per dozen costs:
Total garment quantity: ( ) = 39000 + 1950 = 40950 pieces
Total cost: So, Final Per piece cost: $7.6965

This analysis found evidence for a complete knowledge of total FOB pricing, including its
all costs. The result highlights that little is known about the cost analysis, and it is
standardized. The result established that fabric, pocketing, trims, accessories, cutting and
making, testing, washing, financial cost, shipment cost and profit are the main fundamentals
of denim jacket costing. With all of its calculations, an approximate standard cost of a denim
jacket can be identified. The study obtains an incomparable approach of manual costing and
analysis with this simple method. The results estimated that the pre-cost was $7.33 for one-
piece denim jacket where FOB price was $7.6965 for 5 % wastage in production. The
estimation method also provided the production-consumption and cost $300,163.5 for 39,000
pieces production presents in the Table: 7. From the results, it is clear that there are two parts
of cost; first, pre-cost and production cost details of FOB cost, the cost of RMG unit and
supply chain cost.

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Factors that Influence Consumption and Costing – A Systematic Approach for Costing Denim Jacket

Thread
2% 2% Main and size label
2%
Fit Label
1% 9% 4%
1% Care Label
5% Barcode Label
9% 4% Price Tag
Hang Tag With a sting
6% Fit Tag
2% Single Poly
15% Lot Sticker
4%
Master Poly
1% Metal Press Button
3%
Leather Badge
Security Tag
32% Tissue
Carton
Gum tape

Figure 2 Total trims & accessories cost percentage

A further new finding is that the trims and accessories cost influences besides its main
material cost. Figure: 2 gives precise results to analysis total trims & accessories cost
percentage, where metal press button has a significant function to enhance the trim cost of the
jacket. The leather badge also has an essential impact on trim costing than other elements of
trims and accessories.
4%
4% 4%
Total Fabric 4% Total Material Cost
Total Accessories TEST
14% 33% 14%
Test WASH
Wash Other Cost
49%
Other Cost CM
14%
14% CM Commercial Cost
Commercial Cost Profit
Profit 14%
16%
14%
1%

1%

Figure 3 Material cost and FOB price

Figure: 3 provides details of material cost and RMG unit cost, the material cost confiscate
significant percentages of the total cost which is 49%; supply chain, and other costs have not
as much of consequence on total costing. The results deliver extensively same results for
wash, other and CM cost. This is essential to construe the results correctly. We also obtain the
results of the same influence with this simple method for retail cost and profit. There is no
impact on test cost, although it is essential as pre-requirement of the buyers.

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 A T M Mohibullah, Umme Magreba Takebira, Md. Zawadul Hossain, Rasel Mahmud,
Rafiuzzaman Imon, Md. Rohul Amin Khan and Md. Mehedi Hasan Mazumder

Figure: 4 Costing procedure control and uncontrolled unit according to customer demand
In the entire process of FOB, costing only four steps is showing in Figure: 4; are
uncontrollable unit coded red. Freight, financial cost, total fabric costing with freight,
financial cost, test cost and commercial cost unit are the out of the hand of the manufacturer
on the other hand manufacturer have the prospect to the manageable area of controlled costing
according to customer demand. To investigate this statistically, we calculated the cost would
fluctuate with its test, washing, and item variations. This aspect of the research suggested that
shell fabric, pocketing fabric, trims and accessories, washing, garment testing, CM and other
costs are the major factors during costing and its controllable maintaining accuracy,
decreasing wastage, increasing worker efficiency, lessening product SMV, intensifying
productivity. This is an essential finding in the understanding of the cost can be changed
sharply with different industries but in a small range.

4. CONCLUSION
Denim jacket costing may be considered as a promising aspect of essential requisites in the
Lacking a competitive price is challenging to seize the order and exist in the global market.
This aspect of the study suggested that FOB price for a denim jacket by establishing
chronologically, including its all relevant costing factors. The findings of this study can be
understood as it can be stated that approximately $3.57 provides a fundamental piece. On this
basis, we conclude that Principal costing price covers for fabric and washing. Moreover, some
of the buyers they nominate for suppliers, on that condition price negotiation could be very
tough. This allows the conclusion that the manufacturer can change the consequences by
increasing or diminishing in most of the areas of cost. It has to be controlled in fabric costing,
and washing, which have significant influences in total costing to reduce the price; the method

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Factors that Influence Consumption and Costing – A Systematic Approach for Costing Denim Jacket

of costing will help in the academic apparel segment, ready-made garments business,
especially in the denim sector to details of denim jacket costing and about the factors that
directly influence its price. To continue to exist in the competitive apparel market
manufacturers must have to be ascertained about the cost method and its control elements
according to customer demand.

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