Handbook of Textile and Apparel Costing
Dr. R. Rathinamoorthy, Dr. R. Surjit and Dr. K. J.Vishnu Vardhini
Contents
Preface vii
Acknowledgement ix
- Cost accounting – fundamentals 1
1.1 Introduction to accounting 1
1.2 Cost accounting 4
1.3 Classification of cost 9
1.4 Cost accumulation 17
1.5 Cost sheet preparation 24
1.6 Cost sheet development 28
1.7 Methods of costing 58
1.8 Job Costing 61
1.9 Process costing 71
- Overhead distribution and budgeting process 108
2.1 Overheads 108
2.2 Overhead classifications 109
2.3 Overhead apportionment and allocation 113
2.4 Overhead absorption 115
2.5 Over and under absorption 119
2.6 Overhead distribution methods 120
2.7 Cost, volume and profit analysis 154
2.8 Budgeting and Budgetary control 170
2.9 Functional budgets 185
2.10 Master Budget 239
- Spinning process cost calculations 255
3.1 Introduction 255
3.2 Need for costing in spinning process 261
3.3 Classification of costs in spinning 262
3.4 Costing in a spinning mill 266
3.5 Labour cost estimation 368
3.6 Power cost estimation 384
3.7 Other costs 401
3.8 Overall yarn cost estimation 404
3.9 Cost control in spinning industry 444
- Fabric cost calculations 448
4.1 Introduction 448
4.2 Woven fabric cost calculation 448
4.3 Warping process cost 448
4.4 Sizing department cost 457
4.5 Drawing in and denting cost 471
4.6 Weaving cost calculations 473
4.7 Knitted fabric cost calculation 491
4.8 Cost calculations in yarn dyeing 499
4.9 Cost calculation in fabric processing 508
4.10 Cost calculation in dyeing process 529
4.11 Finishing cost calculations 540
- Costing in the apparel industry 547
5.1 Introduction 547
5.2 Cost calculation in apparel production departments 549
5.3 Cutting department costs calculation 549
5.4 Printing and embroidery cost calculation 565
5.5 Sewing department costs calculation 584
5.6 Trimming and checking department cost calculation 599
5.7 Packing department – cost calculations 603
5.8 Calculation of shipping and forwarding cost 623
5.9 Calculation of overall apparel manufacturing cost 629
5.10 Cost per minute in apparel costing 656
Index 662