To do the costing of garment incorporating all the costing parameters

Direct Cost
Indirect Cost
Material Cost

Calculation of
Marker Efficiency
Trims and Accessories
Cutting
Sewing
Finishing printing/emb (If applicable)
Cost
Overheads

Structure
Absorption Costing
The focus of this class is on how to allocate manufacturing costs to the
product.

- Direct Materials
- Direct Labor
- Overhead

There are three different types of Absorption Costing Systems:

- Job Order Costing
- Process Costing
- ABC Costing

Marginal costing as "a technique of costing

which aims at ascertaining marginal costs, determining the effects of changes in costs, volume,
price etc.
on the Company's profitability, stability etc. and furnishing the relevant data to the management for
enabling it to take various management decisions by segregating total costs into variable and fixed
costs."

Variable cost
Fixed Cost
Total COst= Variable cost + Fixed Cost
Absorption Costing: Absorption Costing is also termed as Full Costing (or) Orthodox
Costing.It is the technique that takes into account charging of all costs both variable and fixed
costs to operation processed or products or services.

Full garment Costing