FACTORS THAT INFLUENCE CONSUMPTION AND COSTING – A SYSTEMATIC APPROACH FOR COSTING DENIM JACKET

Fashion moves forward and never holds back for the denim jacket that is becoming more fashionable than ever before. To expand the appeal of consumer, different types of denim jacket is designed using traditional and new approaches with different wash effect. There is no methodical approach to analysis the cost elements of a new garment to reduce its price according to customer demand based on its quality. The main problem is that the cost to construct a new garment is not always same as it will be predictable at the sample level. These typically complex problems are difficult to handle through the range of issue. Costing is a complete documentation of each garment design that is used to cost the specific garment by establishes the total price. Denim jacket-manufacturing factories were selected to collect the usual costing method. Different department activities of these factories were analyzed to develop the control and uncontrolled unit of costing to reduce product price. There are three central theoretical, and conceptual frameworks were developed in this study for garment costing, first- material cost (fabric, trims and accessories); second- test, wash, CM cost and other required costs; finally- retail cost with profit. There are more sub-factors in these factors. The specific cost will lead to understanding the ranges of a jacket cost as its all-possible wash and other variation are delivered as well. Extensive results carried out showing method improves to find out the significant factors of garments costing. These approaches have been influential to analysis control and uncontrolled unit of cost according to customer demand in the field of the apparel business where costing is the most crucial factor before executing any order.