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GullySystem
A practical guide

How to build a garment costing sheet before you quote

Ganesh HSStrategy and Technology, GullySystem
Practical advice · 4 min read

In this guide 6 sections
The short answer

A garment costing sheet adds fabric consumption per piece, trims, cut make and finish charges, wastage and overheads before you give a quote. Then enter actual figures beside them. Compare the estimate column with the actual column line by line, and the gap shows which lines the next quote must change, whether fabric, trims or sewing.

Start with fabric, the largest line

Take consumption from the marker, dividing each lay’s length by the pieces it yields, then add an allowance for end loss and shrinkage. Record the fabric width and GSM beside the supplier’s rate and its validity date, because a narrower roll or heavier cloth changes both consumption and weight-based price.

If the buyer supplies the fabric, show the line at zero but keep the consumption, since you still need it to judge cutting wastage later. Zero cost is not zero use.

  • Marker length and pieces per lay
  • Width, GSM and shrinkage allowance
  • End loss per lay
  • Supplier rate and validity date

List every trim, even cheap ones

Trims sink margins quietly, so buttons, zips, interlining, elastic, main labels, care labels, hang tags, poly bags and cartons all belong on the sheet. One missing line repeats on every piece.

Count per piece and add a spare quantity, because buttons go missing, zips fail at the machine, and a spare allowance costs less than an air shipment of replacements.

Thread is easy to forget, so estimate metres per garment from seam length and stitch density, then convert the total to cones. Sewing thread, bobbin thread and overlock thread usually differ in metres per garment, so keep them as separate rows and price each cone at the supplier’s current rate.

  • Main label, care label and size label
  • Zip, buttons, snaps and drawcords
  • Interlining and elastic by metre
  • Poly bag, tissue, carton and tape

Price cut, make and finish by operation

Break the sewing cost into operations such as collar attach, side seam, hem and buttonhole, then add their times to reach the style’s standard minute value. Multiply that by your line’s rate per minute, which should include the operators, helpers and checkers who work on the style across every shift.

Cutting, embroidery, printing, washing and pressing may sit outside the line, so give each its own row and vendor, because a single lump for make hides which step moved.

Do not copy the make cost from a similar style, since a pocket flap or a lining can add several minutes to the operation list.

Show wastage and overheads as lines

Wastage has two parts: fabric wastage from cutting and rejected pieces, and process wastage from rework, seconds and shortages at packing, so each can be reviewed later. Show them on separate lines.

Overheads cover rent, power, supervision, compliance audits, freight to port and the merchandiser’s time, spread by line minute or order value across the month’s confirmed styles. Never change the method between quotes.

Add the margin last, because a margin that appears as the final line is not the first thing squeezed when the buyer pushes back.

  • Cutting and rejection wastage
  • Rework and second-quality allowance
  • Freight, testing and inspection charges
  • Overhead recovery per standard minute

Compare the sheet with actual cost

When the order ships, add an actual column beside each line for fabric issued, trims used and hours on the line, drawn from the issue book. Every gap is a finding.

Keep the closed sheets, because after ten orders you will see which lines are always off, usually fabric consumption or sewing minutes. Adjust your standards, not your excuses.

Store sheets by style number in one place, so the next enquiry for a similar shirt starts from facts instead of someone’s memory of the last quote.

Garment costing sheet

A one-sheet template in five blocks covers fabric, trims, cut make and finish, wastage with overheads, and margin, with estimate, actual and difference columns on every row. The header holds style number and buyer.

Open a blank worksheet to print

Questions owners ask

Cost per piece or per dozen?

Cost per piece and show the dozen as a multiple, because per piece figures compare cleanly across styles and make sample costing far easier.

How often should standard minutes be updated?

Review them after every few closed orders, or when the line gets a new machine or a new operator mix, because old minute values drift from the floor.

What if the buyer changes the design?

Re-cost the changed operations and trims on a new version of the sheet, then send the revised figure with the change noted. That gives you a written reason.

Is a spreadsheet enough for costing?

For a few styles, yes, but it struggles once many sheets share fabric rates and the actual figures sit in other files. That is when linked software helps.

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