Textile Calculations and Costing
This domain tests count and production calculations, material consumption and the build-up of fabric cost per metre.
Core rules
- Cost per metre = total cost per hour / effective metres per hour. Total cost includes machine hour rate, labour, power, overhead and material.
- Material cost uses conditioned yarn mass, not nominal count alone. Include warp, weft, size and waste.
- Machine hour rate covers depreciation, power, maintenance, space and indirect labour. It should not double-count labour already charged separately.
- Effective production = rated production × efficiency. Apply efficiency once only.
- Costing should state the basis: greige or finished, ex-mill or delivered, inclusive or exclusive of waste recovery.
- Waste has recovery value; if it is sold, credit it against material cost or treat it as a separate income line consistently.
Worked example
A loom produces 8 m/h at rated speed with 85% efficiency, so effective output = 6.8 m/h. Machine hour rate = Rs 120 and direct labour = Rs 30/h, total Rs 150/h. Conversion cost = 150 / 6.8 = Rs 22.06/m. Warp yarn costs Rs 18/m, weft Rs 14/m and size/other Rs 2/m, total material Rs 34/m. Fabric cost = 34 + 22.06 = Rs 56.06/m.
Traps
- Applying efficiency to both rated output and machine hour rate.
- Mixing kg and g or metre and yard within one calculation.
- Charging labour twice through the machine hour rate and a separate labour line.
- Ignoring waste recovery value.
- Comparing greige cost with finished cost without stating the basis.