Costing formula
The cost of cutting, sewing and finishing one garment, from its SMV, the cost per minute and the expected efficiency.
CM per piece = SMV × cost per minute / efficiency
| Symbol | Meaning | Unit |
|---|---|---|
| SMV | Garment SMV | min |
| CPM | Cost per available minute | currency/min |
| η | Expected efficiency as a fraction | - |
Use it to quote CM for a style and to compare quotes on a fair basis.
SMV 12, CPM 0.08, expected efficiency 60%.
CM (cost of making) covers cutting, sewing and finishing. Learn how to build a cost per minute from factory costs, calculate CM from SMV and efficiency, and avoid the assumptions that make CM quotes lose money.
A garment cost sheet adds fabric, trims, cost of making, processes, testing, commercial costs and profit to reach a price. This guide walks through each element with a worked T-shirt example and the checks that stop losses.