Handbook of Textile and Apparel Costing

Handbook of Textile and Apparel Costing covers a wider area of the costing aspects of industrial and academic requirements from spinning to the apparel sector. It is a one of its kind in the textile and fashion discipline that covers the cost calculation methods of every manufacturing step in entirety: spinning, weaving, processing, and apparel manufacturing. Print edition not for sale in South Asia (Bangladesh, Bhutan, India, Nepal, Pakistan and Sri Lanka) Cover Half Title Title Page Copyright Page Table of Contents Preface Acknowledgement 1 Cost accounting – fundamentals 1.1 Introduction to accounting 1.2 Cost accounting 1.3 Classification of cost 1.4 Cost accumulation 1.5 Cost sheet preparation 1.6 Cost sheet development 1.7 Methods of costing 1.8 Job Costing 1.9 Process costing 2 Overhead distribution and budgeting process 2.1 Overheads 2.2 Overhead classifications 2.3 Overhead apportionment and allocation 2.4 Overhead absorption 2.5 Over and under absorption 2.6 Overhead distribution methods 2.7 Cost, volume and profit analysis 2.8 Budgeting and Budgetary control 2.9 Functional budgets 2.10 Master Budget 3 Spinning process cost calculations 3.1 Introduction 3.2 Need for costing in spinning process 3.3 Classification of costs in spinning 3.4 Costing in a spinning mill 3.5 Labour cost estimation 3.6 Power cost estimation 3.7 Other costs 3.8 Overall yarn cost estimation 3.9 Cost control in spinning industry 4 Fabric cost calculations 4.1 Introduction 4.2 Woven fabric cost calculation 4.3 Warping process cost 4.4 Sizing department cost 4.5 Drawing in and denting cost 4.6 Weaving cost calculations 4.7 Knitted fabric cost calculation 4.8 Cost calculations in yarn dyeing 4.9 Cost calculation in fabric processing 4.10 Cost calculation in dyeing process 4.11 Finishing cost calculations 5 Costing in the apparel industry 5.1 Introduction 5.2 Cost calculation in apparel production departments 5.3 Cutting department costs calculation 5.4 Printing and embroidery cost calculation 5.5 Sewing department costs calculation 5.6 Trimming and checking department cost calculation 5.7 Packing department – cost calculations 5.8 Calculation of shipping and forwarding cost 5.9 Calculation of overall apparel manufacturing cost 5.10 Cost per minute in apparel costing Index