Costing sheet
The breakdown of a garment’s cost, including fabric, trims, cut-make-trim, processes and margin, used to reach a target price.
A costing sheet adds up fabric consumption and price, trims, cut-make-trim (CMT) labour, processes such as washing or printing, testing, packing and the factory’s margin, to arrive at the FOB price. Brands compare it with the target cost set in the line plan.
Costs change during sampling as fabric, trims and construction change.
Where it goes wrong
Small changes agreed on fit calls, like an extra trim, rarely reach the costing sheet, and the margin shrinks without anyone deciding it should.
What Spurby does
Checks every quote and change against the costing and the target, and shows the reason when a style goes over.
Free template: Tech pack template