Please consider the below points first:
* Monthly Total Expenditure of the Factory (MTE):
Suppose – BDT. 5,000,000.00
This expenditure is included of the below items:
a)
Factory Rent,
b)
Commercial Cost,
c)
Electricity Bill,
d)
Water Bill,
e)
Transportation cost,
f)
Worker and Staff wages (8 hours/day – WHD),
g)
Miscellaneous cost, etc.
* Number of Running Machine of the factory (NRM) of the
following month (which total expenditure need to be considered here).
Suppose – 100 machines.
* Number of machine to complete the layout (NML) for the
relevant item. Suppose – 25 machines.
* Hourly Production Target/Capacity (PCH) of the relevant
item, excluding alter & reject. Suppose – 200 pcs.
* Total
working day (TWD) of the relevant month. Suppose – 26 days.
* If the CM needs to be converted in US$ , then
conversion rate (CR) would be 1 US$ = BDT. 75.00
The Formula of Cost of Making:
CM = [{(MTE / TWD) / (NRM / NML)} / (PCH x WHD)] x 12 / CR)}
The Calculation will be as below:
CM = [{(5,000,000.00 / 26) / (100 / 25)} / (200 x 8)] x 12 / 75
CM = US$ 4.81 / Dz
CM = US$ 4.81 / Dz
MTE
(in BDT.)
|
TWD
(Days)
|
NRM
(unit)
|
NML
(unit)
|
PCH
(pcs)
|
WHD
(hours)
|
Dozen
(pcs)
|
CR
(BDT.)
|
CM/Dz
(in US$)
|
5,000,000.00
|
26
|
100
|
25
|
200
|
8
|
12
|
75
|
$4.81
|
But after starting the new salary scale in Bangladesh, the CM might be
calculated by considering the overhead sewing machine cost as below:
* For a Non-compliance Factory:
To be considered the overhead sewing machine cost (OSMC) @BDT. 1,400 to 1,600.00 per day.
To be considered the overhead sewing machine cost (OSMC) @BDT. 1,400 to 1,600.00 per day.
* For a Compliance Factory:
To be considered the overhead sewing machine cost (OSMC) @BDT. 2,000 to 2,400.00 per day.
To be considered the overhead sewing machine cost (OSMC) @BDT. 2,000 to 2,400.00 per day.
So, if any factory produces any item 200 x 8 = 1,600 pcs per day by using
25 machines, then the CM will be as below:
* For a Non-compliance Factory:
CM = {(OSMC x 25 /
1,600) x 12} / 75
CM = {(1,600 x 25 /
1,600) x 12} / 75 = US$ 4.00/Dz
* For a Compliance Factory:
CM = {(OSMC x 25 /
1,600) x 12} / 75
CM = {(2,400 x 25 /
1,600) x 12} / 75 = US$ 6.00/Dz
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