# Garment Costing Worksheet (Excel Export)

> Source: https://netray.co/tools/garment-costing-worksheet
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

Editable cost sheet for a single style: fabric, trims, cut-make-trim, packing and overhead with wastage per line and a quote price.

## Category

cost-finance

## Industry

Textile and Apparel

## Audience

- Merchandiser
- Costing analyst
- Plant manager
- Sales manager

## Tool

**Kind:** worksheet

**Mode:** editable

**Currency:** $

**Columns:**

#### Cost item

**Key:** item

**Type:** text

#### Group

**Key:** group

**Type:** select

**Options:**

- Fabric
- Trim
- Labour (CMT)
- Packing
- Wash and finish
- Overhead
- Freight and other

#### UoM

**Key:** uom

**Type:** select

**Options:**

- m
- pcs
- kg
- set
- min
- lot

#### Consumption per garment

**Key:** cons

**Type:** number

**Format:** decimal

#### Rate

**Key:** rate

**Type:** number

**Format:** currency

#### Wastage %

**Key:** waste

**Type:** number

**Format:** decimal

#### Cost per garment

**Key:** ext

**Type:** number

**Expr:** cons * rate * (1 + waste / 100)

**Format:** currency

**Rows:**

**Item:** Main fabric, 180 GSM single jersey

**Group:** Fabric

**Uom:** m

**Cons:** 1.35

**Rate:** 4.2

**Waste:** 4

**Item:** Rib collar fabric

**Group:** Fabric

**Uom:** kg

**Cons:** 0.03

**Rate:** 6.5

**Waste:** 3

**Item:** Sewing thread

**Group:** Trim

**Uom:** m

**Cons:** 180

**Rate:** 0.0006

**Waste:** 5

**Item:** Main label and care label

**Group:** Trim

**Uom:** set

**Cons:** 1

**Rate:** 0.05

**Waste:** 2

**Item:** Stitching, cut-make-trim

**Group:** Labour (CMT)

**Uom:** min

**Cons:** 14

**Rate:** 0.065

**Waste:** 0

**Item:** Polybag, carton share, hangtag

**Group:** Packing

**Uom:** set

**Cons:** 1

**Rate:** 0.12

**Waste:** 1

**Item:** Factory overhead allocation

**Group:** Overhead

**Uom:** min

**Cons:** 14

**Rate:** 0.02

**Waste:** 0

**Totals:**

#### Total cost per garment

**Key:** ext

**Agg:** sum

**Format:** currency

**Summary:**

#### Quote price at 12% margin on price

**Key:** quote_12

**Expr:** sum_ext / (1 - 0.12)

**Format:** currency

#### Quote price at 15% cost plus

**Key:** quote_cost_plus

**Expr:** sum_ext * 1.15

**Format:** currency

**Primary:** true

#### Cost lines

**Key:** lines

**Expr:** count

**Format:** integer

**Notes:** Margin on price divides cost by (1 minus margin). Cost plus multiplies cost by (1 plus markup). The two give different prices for the same percentage, so state which one your buyer expects.

## Content

**Intro:** A style cost sheet is the document a merchandiser and a plant manager argue over before every order. This worksheet lists each cost line with consumption, rate and wastage, then totals the cost per garment and shows two common quoting methods.

**Sections:**

#### How to fill it in

**Body:** Add one row per cost item. For materials enter consumption per garment and the purchase rate. For labour enter the standard minute value of the style and the cost per minute of your line. Put wastage on each row, because trims and fabric waste at different rates. The extended column multiplies consumption, rate and one plus wastage. Edit, add or delete rows, then export to Excel to send to the buyer or finance.

**Bullets:**

- Use SAM from your time study for CMT lines, not a rough guess.
- Convert thread to metres per garment from the stitch length and seam length.
- Keep overhead as its own group so it can be challenged separately.

#### Quote price methods

**Body:** Many apparel buyers ask for FOB price built from cost plus a target margin. Margin on price divides the cost by (1 minus margin), so a 12 percent margin on price needs a bigger uplift than 12 percent markup. Cost plus applies a straight multiplier. The summary shows both so you can see the gap before you quote.

#### Common mistakes

**Body:** The most common error is costing at 100 percent efficiency, then running the line at 60 percent. Use the CMT rate that reflects your real line efficiency or load the difference into overhead. Others include forgetting wash and finishing, leaving out freight to the buyer's port, and using last season's fabric rate after a price change.

**Bullets:**

- Refresh rates from the latest purchase order before every quote.
- Record the cost basis date and currency in the file name.
- Re-cost the style after the first production cut report.

#### ERP notes

**Body:** In ERP the same cost structure is a BOM plus routing with standard cost roll-up. If the standard cost rolled up from the system differs sharply from this sheet, check that routing minutes, scrap percentages and overhead rates match what the costing team assumes.

**Cta:** If costing sheets are rebuilt in Excel for every order, Netray can help pull BOM, routing and latest PO prices from your ERP so the sheet starts pre-filled.

**Faq:**

#### What does a garment cost sheet include?

**Answer:** Fabric, trims, labour or cut-make-trim, packing, washing or finishing, overhead, freight and a profit margin. Each material line carries a consumption and a wastage allowance so the true cost per garment is visible.

#### How do I calculate CMT cost per garment?

**Answer:** Multiply the standard minute value of the garment by your cost per sewing minute. Cost per minute is total line labour and running cost divided by the productive minutes available at your actual efficiency.

#### Margin or markup, which should I quote?

**Answer:** Follow what the buyer or your finance team defines. A 15 percent markup on cost and a 15 percent margin on price are different numbers, and mixing them is a frequent source of dispute.

#### How often should I update the sheet?

**Answer:** Update it whenever fabric, trim or labour rates change, and again after the first production cut report shows actual consumption. Treat it as a living document tied to the style.

## Search terms

garment costing sheet, garment costing excel, apparel cost sheet template, fob price calculation garment, cmt cost worksheet, garment cost breakdown, costing format for readymade garments, style costing template

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