Calculating Minute Cost of Sewing Line in Garment Industry

Calculating Minute Cost of Sewing Line in Garment Industry


Introduction:  

Minute cost calculation in sewing line is a common and most important task for textile engineers / industrial engineer. Because maximum earning depends on it. So industrial engineers have to do it very consciously. Cost per minute of sewing line in apparel industry is calculated for sewing operators, helpers, line supervisor and quality checkers.

Sewing line in garment industry
Methods of Calculating Cost per Minute of a Sewing Line: 
There are two types of cost per minute (CPM) of a sewing line in garments factory -
Estimated cost per minute of a line
Actual cost per minute of a line
We can explain in the following way, 

1. Cost per minute of sewing line, 

     Total salary of sewing line for one day 
= ………………………………………………
   Total minutes available × Line efficiency% 

                          Total salary of sewing line for one day 
= …………………………………………………………………………………
   Total no. of man power × daily working hour’s × 60 × Line efficiency% 

For example, 

If an apparel industry’s 

Total salary of sewing line = $500/day 
No of manpower = 50 
No of machine = 50 
Line efficiency = 70% 

Now calculate cost per minute in 8 working hours of each sewing line for that garments. 

Solution: 

Cost per minute of sewing line, 

                     Total salary of sewing line for one day 
= ………………………………………………………………………………… 
   Total no. of man power × daily working hour’s × 60 × Line efficiency% 

              500 
= …………………… 
   50 × 8 × 60 × 0.7 

= 0.03 $ 

So, cost per minute for each sewing line 0.03 $ . 

2. Cost per minute of sewing line, 

              Actual salary per day of all the operators and helpers 
= ……………………………………………………….....……………………………. 
   Total no. of garments produced × standard allowed minute (SAM) of garments 

For example, 

Suppose, in Fakir Fashion Ltd. actual salary per day of all the operators and helpers is $1000, total garments produced per day is 500, where standard allowed minutes (SAM) for the garments is 25. Then calculate cost per minute of each sewing line for that garments. 




Solution: 

Here, @

Actual salary per day of all the operators and helpers = $1000, 
Total no. of garments produced= 500, 
Standard allowed minutes (SAM) for the garments= 25 

Now, 

Cost per minute of sewing line, 

                Actual salary per day of all the operators and helpers 
= …………………………………………………………………………………………
   Total no. of garments produced × standard allowed minute (SAM) of garments 

      1000 
= ……………
   500 × 25 

= $0.08 

So, Cost per minute of sewing line is $0.08.

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