AIMS AND OBJECTIVES OF QUALITY · Web viewGeneral description of the garment, Listing of the...

NEHRU ARTS AND SCIENCE COLLEGE COIMBATORE

NEHRU ARTS AND SCIENCE COLLEGECOIMBATORE

DEPARTMENT OFCOSTUME DESIGN AND FASHION

SUBJECT: GARMENT QUALITY COST AND CONTROL

STUDY MATERIAL

DEPARTMENT OF COSTUME AND FASHION

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SYLLABUS

UNIT-I

Definition and scope of quality control – establishing merchandising standards – establishing

raw material quality quality control specifications – quality control raw material.

UNIT-II

Establishing processing quality specification – training quality control personnel – the quality

standard control – quality control inspection, procedures for processing – quality control of

finished garments – quality control and government contacts – quality control for packaging,

warehousing and shipping – statistical quality control. Sampling plans – wide quality standards.

UNIT-III

Function of production control – production analysis – quality specifications – qualitative

specifications – scope of apparel manufacturing activity – coordinating departmental activities –

distribution of document and records.

UNIT-IV

Type of control forms – basic production systems – principles for choosing a production a

production system – evaluating production systems – flow process grids for production Control –

scheduling calculation, graph methods, scheduling bundles of Varying amounts, mathematical

formulas for scheduling – producing many styles simultaneously – producing many styles

consecutively in one line.

UNIT-V

Functions of cost control, types of costs and expenses – apparel manufacturing cost categories –

sales cost control, purchasing cost control, production cost control, administration cost control –

cost ration policies – the manufacturing budget – cash flow controls – standard cost sheet, break

– even charts.


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DEPARTMENT OF COSTUME DESIGN AND FASHION

STUDY MATERIALCOURSE : II-B.SC (CDF)

SEMESTER : IV

SUBJECT : GARMENT QUALITY & COST CONTROL

UNIT : 1

SYLLABUS

Definition and scope of quality control – establishing merchandising standards –

establishing raw material quality,quality control specifications – quality control raw

material.

AIMS AND OBJECTIVES OF QUALITY

In this unit we have discussed about the Quality meaning and definition, Quality control

definition, scope of Quality control, establishing merchandising standards and establishing raw

material quality. After going through this unit you will be able to

i) Describe the scope of Quality control

ii) List down the three aspect of quality

iii) Benefits of Quality control

iv) Write notes on merchandising standards

INTRODUCTION TO QUALITY Quality has been with us since the down of Civilization, however, since after second world

was it has been used more and more as a competitive weapon an competitive advantage.

Quality is unusually slippery and difficult to come to grips with and therefore, someone

has said, “quality is something I know when I see it”. To some, quality defined is like “love”


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explained. Once the concept of quality is understood fundamentally at stops being slippery and

becomes something which you can hold by the tail.

Quality means different things to different people. If we asked several people, “what is

quality”, we may get answers line.

The best money can buy meeting a specification of conformance to specifications

craftsmanship. The degree of excellence that an item possesses. No more than 1% defective lot

These responses, of course, depend on peoples’ perception of the value of a product (or) service

under consideration and their expectation of performance, durability, reliability, etc of that

product an service.

Quality can also mean meeting or exceeding customer expectations all the time. The key

here is to know accurately customer expectations and a continuing basis because unless you know

customer expectations how can you meet or exceed them. The expectations of quality and the

ability to distinguish various quality characteristics also vary from one group of customers to

another.

Quality escapes definition the term itself implies value. The nature of that value depends

up on the purpose for which a garment is bought, pure silk satin is not hardwearing but

Christmas sees a lot of means ( and other ladies) happy with its quality. Mostly it adds up to

fitness for purpose, with visual appeal coming fairly high on the list of requirements, with a long

weans life being more important in some cases and vital to most. It is viewed differently by the

designer and the production executive and those aspects which are important to each are set our

separately.

DEFINITION OF QUALITY

1) Quality is conformance to requirements (or) specifications (cross by 1979)

2) Quality is fitness for use (June 1974)

3) The quality of a garment is the reason that it is bought by the customer and comprises a set


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of quality characteristics’ which together make up its ‘fitness for purpose’. The key to

profitable garment manufacture is to provide the best combination at the lowest cost, ‘The

economic quality level’.

The costs of quality come from:

1 Style

2 Fabric and trimmings;

3 Make, including repairs and rejects;

4 Quality control function.

QUALITY DEFINITION

The fitness for purpose’ is very apt, because at serves as a warning that good quality is

aimed at the altimeter customer, the person who buys and wears the clothes. Until recently,


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menswear appeared to be made more to impress other tailors than to please the customer. Some

retail organizations still employ, more than my job’s worth’ buyers, whose concern is for

conformance to specification, rather than for a better deal for the customer, A few loose threads

may mean less than a lower price, when the buying decision is made.

Fitness for purpose comprises

1 quality of design,

2 quality of conformance

3 quality of performance

QUALITY OF DESIGNQuality of design deals with the stringent conditions that the product or service must

minimally possess in order to satisfy the requirements of the customer. It implies that the product

or service must be signed to meet at least minimally the needs of the consumer.

QUALITY OF CONFORMANCE Quality of conformance implies that the manufactured product or the service rendered

must meet the standards selected in the design phase.

QUALITY OF PERFORMANCE

Quality of performance is concerned with the operation of the product when actually

put to use or the service when performed and measures the degree to which it satisfies the

consumer.

THE THREE ASPECTS OF QUALITY


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DEFINITION OF QUALITY CONTROL

1 Quality control may generally be defined as a system that is used to maintain a desired

level of quality in a product or service.

This task may be achieved through different measured such as:

Planning

Design

Use of proper equipment and procedures

Inspection

Taking corrective action in a case a deviation is observed between the product, service,

or process output and a specified standard.

This general area may be divided into two main sub areas:

Statistical Process Control involves the comparison of the output of a process or a service

with a standard and the taking of remedial actions in case of a discrepancy between the

two. It involves the determination of the ability of a process to produce a product that

meets desired specifications or requirements.


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Acceptance Sampling Plans is a plan that determines the number of items to sample and the.

acceptance criteria stipulated conditions

Such as the risk of rejecting a good lot or accepting a bad lot.

Quality Assurance

The objective of the quality assurance function is to have a formal system that will

continually survey the effectiveness of the quality philosophy of the company. All those planned

or systematic actions necessary to provide confidence that a product or service will satisfy given

needs.

Quality circle

Quality circle is typically an informal group of people, which may consist of operators,

supervisors, managers, and so on, who get together to seek improved ways of making the

product or delivering the service.

A quality circle tries to overcome barriers that may exist within the prevailing

organizational structure so as to foster an open exchange of ideas.

The group members feel a sense of insolvent in the decision making process and develop a

positive attitude toward creating a better product or service.

QUALITY SYSTEM

• Quality System: the collective plans, activities, and events that are provided to ensure that a

product, process, or service will satisfy given needs.

• Generic guidelines for quality system ( ANSI/ASQC Standard Z-1.15 1979)

• Policy, planning, organization, and administration.

• Product design assurance, specification development, and control.

• Control of purchased materials and component parts.

• Production quality control.

• User contact and field performance.


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• Corrective action.

• Employee selection, training, and motivation.

• Legal requirements - product liability and user safety.

• Sampling and other statistical techniques.

QUALITY IMPROVEMENT

> Quality improvement is a never ending process, and efforts to reduce the variability of a process

and reduce the production of nonconforming items should continue forever.

> Whereas process control deals with identification and elimination of special causes that force a

system to go out of control, in order to bring the process to a state of statistical control, quality

improvement relates to the detection and elimination of common causes.

Quality control is the process of maintaining the merchandising values in the product from

the designing phase to the delivery of the product to the purchaser. This process is composed of

four basic functions:

(1) Formulating the acceptance. standards,

(2) formulating inspection procedures

(3) selecting inspection stations, and

(4) Establishing procedures for detecting and correcting causes of unacceptable quality. The

fourth function is often delegated to personnel directly responsible for machine

performance and personnel performance. In some sewing rooms, this function may be

divided between the mechanic responsible for the maintenance of the machines and the

supervisor responsible for methods. In small plants, both of these activities would be the

responsibility of one individual.

The function of formulating acceptance standards consists of setting the acceptance and

tolerance limits for the following factors:

(1) raw material standards

(2) design standards re: style factors, and

(3) Design standards re: durability. These acceptance standards, quality specifications must

always be stated in terms of objective physical units used for measuring mass, time, and

space relationships.


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The function of formulating inspection procedures consists of selecting the most economical

inspection plan. There are two basic approaches for quality inspection:

(1) 100% inspection: inspect every item produced ; and

(2) Statistical quality inspection: the approach developed by Dr. Walter A. Shewhart (inspects

a percentage of a production lot and accept or reject the lot on the basis of the inspected

percentage). The less the productive time and the greater the inspection time, the greater

the need for statistical quality control plan. The greater the loss per unacceptable product,

the greater the tendency that a / 100% inspection plan is the more economical of the two

approaches. Regardless of which approach; is used, the principles governing inspection

procedure per unit product are alike. Each inspection procedure presented to an inspector

for examining finished stock, should contain the following:

(1) acceptance standards and tolerance limits per operation or job quality, (labor),

(2) acceptance standards and tolerance limits for raw material defects (raw material)

(3) methods for measuring the products with the unit of measurement in these

acceptance standards and

(4) Acceptance standards arid tolerance limits for the, sum total of imperfection per finished

product. For example, 20 operations: In a garment are inspected. What totality of defects in

these 20 operations and the raw material makes the finished garment unacceptable?

The selection of inspection stations is governed by one fundamental axiom Inspection

stations must be placed at those points in the production system where detection and correction

yields the lowest total cost per product If it is exceedingly more expensive to detect and/or

correct, unacceptable quality in the armhole operation of a sleeve of a lined garment before the

lining is attached, then the armhole operation should be inspected before the lining is attached.

Hence, inspection stations are placed preceding those jobs, after which detection and inspection

costs rise sharply to the point of creating an appreciable increase in total inspection cost if the

inspection stations were placed after the job instead of before the job.

In many plants, the size of the plant, the supervision load, and the type of products permits

one to do away with inspection stations between processing jobs. There is only one final


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Sometimes even this is lacking because inspection may have been included in the final presser’s

job or the packer’s job.- In such cases where there are no formal inspections among the

processing jobs, the quality inspection is usually a part of the supervisory work load. The

supervisor actually does intuitive statistical sampling without the benefit of statistical quality

control formulas for accepting or rejecting a production lot. If in his (or her) rule-of-thumb

estimation, the percentages of imperfections in the lot are too high, he will have the whole lot

inspected. Inspection only by supervisors is inadvisable for situations in which the following

holds true: (1) a high production per unit time, and (2) a large loss per unacceptable product

which must be sold as a “second” or,” imperfect.”

QUALITY CONTROL DEPARTMENT

The main function of the ‘Quality control Department’ is not to control quality but to

provide a service which allows other people to make good clothes. Their main concern must be

to do this at the minimum cost, balancing the expense of the department against the savings it

makes possible in terms of reduced repairs and rejects. The raising of quality levels requires a

major project which involves investment in machinery and training and it cannot be done

quickly.

Today it is usually possible to reduce the lost of the quality control function and to

improve the proportion of bad work leaving the factory.

Extra loses SavingPlanning Delays in deliveryPrevention RepairsInspection RemarksMonitoring the effects Repairs

Extra costs Planning

• definition of required quality characteristics and quality level by market research;

• establishment of revised quality control procedures;

• evaluation of sampling levels and selection of examination points;


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• Calculation of appropriate manning levels.

Prevention

• specifications with tolerances;

• fabric and trimmings to specification;

• appropriate machinery in good condition;

• Correct methods and good training.

Inspection

• properly selected and trained examiners;

• standard examination procedures, with suitable equipment;

• Rapid feedback of information, checked against results.

Monitoring

• checking the efficiency of the examination;

• seeking out trouble spots;

• comparing defect ratios with budgets;

• Comparing the costs of prevention with those of poor work.

Some of the extra costs are much higher in the beginning and represent an investment in

the future. It is usually best to buy in extra help for this partly because consultants should have

expertise at an adequate level for the pioneer work, which is considerably higher than that

required to maintain a good system, and partly because they represent additional management

when a great deal of extra work is necessary.

Some of the extra costs are outside the Quality Control Department, in better machines

and training. The most important of the long-term costs is that of examination but this can be

reduced by sampling. As the quality of output rises the proportion which is sampled can be

reduced, even at final examination, so that the real cost of examination can actually be less than

before

Savings Delays

> shipments which are held over awaiting the completion of repairs require extra capital to


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finance them;

> if dispatch dates are delayed orders may be lost;

> With the modern emphasis on ‘just in time manufacture’ and small inventories, balancing

problems caused by repairs can cut output drastically.

Repairs and remakes

> repairs cost money in unpicking, extra handling and supervision, as well as in rest

itching;

> remakes may mean extra cutting and problems of shading, which result in good parts being

discarded, with a high cost in wasted material;

> The labor cost of a repair is usually estimated at least half the total labour cost of the garment,

to which overheads must be added.

Returns

> these may mean lost orders;

> Often it is too late to replace the returned garments and the revenue is lost for ever. SCOPE OF QUALITY CONTROL

Purpose of Quality control

Quality control programs can not only help spot and reject defective items, but more

importantly they can in point production operations that need special attention to reduce the

number of defects in futur4e production. This quality control provides a basis for management

deciding in the manufacturer’s plant

For the purpose of this manual, the term defect refers to a situation that renders

merchandise of second quality and / or unacceptable because it is one (or) more of the

following:

1 It is conspicuous

2 It will affect the sale ability of the product

3 It will affect the serviceability of the product


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4 It is significantly different from the specification.

It is understood that all performance and legal requirements must be followed, to the

letter, with no elevation allowed, including (but not limited to). Requirements for the

following:

1. Flammability

2. Refurbishing (cleaning)

3. Labeling

4 A manufacture realizes three major Quality control program

5 hetting the most for the quality control dollar

6 using the eat ire quality control staff most effectively

7 Ensuring that even with turn over of personnel, quality is maintained.

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Benefits of Quality Control

• The advantages of a quality control system, however, become obvious in the long run.

• First, the improvement in the quality of products and services.

• Second, the system is continually evaluated and modified to meet the changing needs of the

customer.

• Third, a quality control system improves productivity, which is one of the goals of all

organizations.

• Fourth, such a system reduces costs in the long run.

• Fifth, with improved productivity, the lead time on the production of parts and

subassemblies is reduced, which may result in an improvement in meeting customer due

dates

• Keeping the customers satisfied is a fundamental goal.

• A company that adopts this philosophy and uses a quality control system to help in meeting

this objective is one that will be competitive for a long time.

Quality and Reliability


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• Reliability refers to the ability of a product to function effectively over a certain period of

time when in use by the consumer.

• Achievement of desirable standards of reliability is obtained by careful analysis in the

product design phase.

• The product is typically over designed to more than meet the performance

requirements over a specified time frame.

Variables and Attributes

• Variables - characteristics that are measurable and are expressed on a numerical scale.

• Nonconformity - is a quality characteristic that does not meet its stipulated specifications

requirement.

• Nonconforming - unit is one that has one or more nonconformities such that the unit is

unable to meet the intended standards and is unable to function as required.

• Attribute a quality characteristic if it can be classified as either conforming or

nonconforming to a stipulated specifications requirement.

Defect

• A defect is a departure of a quality characteristic from its intended level or star that

occurs with a severity sufficient to cause an associated product or service no to

satisfy intended normal or reasonably foreseeable usage requirements. (ANSI/ASQC

Standard A31987)

Standard or Specification

• Specification: a set of conditions and requirements of specific and limited application, that

provide a detailed description of the procedure, process, material, product, or service for

use primarily in procurement and manufacturing. Standards may be referenced or included

in a specification.

• Standard: a prescribed set of conditions and requirements, of general or broad application,

established by authority or agreement, to be satisfied by a material, product, process,

procedure, convention, test method; and/or the physical, functional, performance, or

conformance characteristics thereof. A physical embodiment of a unit of measurement (for


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example, an object such as the standard kilogram or an apparatus such as the cesium beam

clock).

ESTABLISING MERCHANDISING STANDARDS

The Indian retail market is estimated at US $ 350 billion. But organized retail sector is

estimated at only US $ 8 billion. However, the opportunity is huge - by 2010, organized retail is

expected to grow to US $ 22 billion, With the grow of organized retailing estimated at 40%

(CAGR) over the next few years, Indian retailing is clearly at a tipping point’.

It is quite appropriate at this point to contemplate the role of quality in the Indian retail

industry. It would not be an exaggeration to say that the retail industry in India is playing a very

important role in improving the quality of life of consumers in India by providing a variety of

consumer product. Therefore, quality. Plays a very significant role in improving quality of (life of

consumers in India, both in terms of product quality as well as service quality.

While the focus of various retailers in India has been largely on capturing the consumers’

attention and providing them with a new shopping experience, once the novelty of new shopping

experience wears off, only those retailers will prosper who provide quality merchandise and

service. Simply because consumers today are living in a flat world2 Therefore, their expectations

are high in terms of quality. Quality also includes product safety. Unsafe product is a poor

quality product. Therefore, this is precisely the time for the retailers in India to begin using

quality management principles, not only to provide quality merchandise to Indian consumers, but

also to improve their own competitive advantage.

Retailers sell a variety of consumer products and rely on their suppliers to provide them

quality products, as retailers themselves are not manufacturers Therefore, retailers must have

some way of verifying that they are receiving products at quality levels they planned or

specified. Retailers should also be able to specify quality levels for various products. This is

accomplished by using quality management principles and tools.

Several retailers such as Sears, Roebuck & Co. in 1911, F. W. Woolworth in 1913, and J.

C. Penney & Co. in 1929 in the USA. and Marks & Spencer in 1935 in England began using


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various quality of principles and tools that evolved into quality management system or discipline

in the retail industry. Mr. James Cash Penney used to say “quality of merchandise will be

remembered long after the price is forgotten just what are those quality’ management principles

and tools

They are product inspection, testing, standards and specifications supplier relations, etc.

Inspection is the process of measuring examining, testing gauging or otherwise comparing a

product with the applicable requirements. Inspection is visual examination of a finished product

from the consumer’s point of view. Effective inspection requires use of statistical sampling,

standard inspection procedures for a variety of products. And defect scoring criteria, i.e., clear

definition of what is a detect and what is not, or what is acceptable and what is not, i.e., clear

requirements.

Testing is a means of determining the capability of an item to meet specified requirements

by subjecting the item to a set of physical, chemical, environmental, or, or operating actions and

conditions. Testing also means determining one or more characteristics: according to a

procedure. Testing requires standard test methods, as: well as clear specifications and standards.

It is hard to imagine achieving quality without standards. Almost everything we use

today is made to some standard(s). Standards not only enable mass production, but also ensure

compatibility, safety, performance, communication. And better quality. Therefore, successful

retailers use standards to their advantage, i.e., they have standards and specifications for most of

the products they buy and sell.

ESTABLISHING RAW MATERIAL QUALITY

Inspection in reference to quality control in the apparel industry can be defined as the

visual examination or review, of raw materials (such as fabric, buttons, zippers, sewing threads,

trims, etc., ) partially finished components of the garments and completely finished garments in

relation to some standards, specifications, or requirements, as well as measuring the garments to

check if they meet the required measurement.


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The principle involved in the inspection is the early detection of defects, feedback of this

information to appropriate people, and determination of the cause, ultimately resulting in the

correction of the problem. The main objective of inspection is the detection of defects and

nonconformance as early as possible in the manufacturing process so that time and money are

not wasted later on in either correcting the defect or writing off defective garments.

Fabric Quality

After fabric is received, it should be inspected to determine its acceptability from a quality

viewpoint; otherwise, extra cost in garment manufacturing may be incurred due to either the loss

of the material or time, to say nothing of customer returns and dissatisfaction due to poor quality

Some garment manufacturers rely on their fabric suppliers to perform fabric inspection and mark

fabric defects. Either way, fabric inspection prior to spreading will remove the burden of quality

responsibility from those performing the spreading and cutting functions. A spreader wills he

able to concentrate on spreading more quickly.

Without having to worry about inspecting the fabric cutter’s productivity would increase

because the defects are already marked.

In many small companies spreading and cutting is done by the same personnel- and


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fabric is inspected as it is being spread on a table for cutting. Regardless of what practice is

followed, the important point is that the fabric should he inspected before cutting, the defects

marked and the patterns cut around the defects so as not to include them in the finished garment

Fabric inspection is usually done on fabric inspection machines. These machines are

designed so that rolls of fabric can he mounted behind the inspection table under adequate light

and revolved them leave the table: Defects in a fabric can he seen readily with these machines, as

the inspector has a very good view of the fabric and the fabric does not need to be reversed to,

detect defects. These inspection machines are either power-driven on the inspector pulls the fabric

over the inspection table. The defects are located, marked, and recorded on an inspection form.

Such machines are also equipped to accurately measure the length of each roll of fabric as well

as monitor the width of the fabric. Fabric width monitors are shown in Figs. width of fabric is

very critical to the cost of manufacturing but may be even more critical to the manufacturers of

fabric garments such as men and boys underwear who frequently reuse markers make pattern

changes less often, and perhaps use tighter markers resulting in greater fabric utilization

Therefore variation in width would result in a higher cost of manufacturing for such companies.

On the hand fashion garment manufacturers frequently change their patterns and therefore not

use the same markers again and again so a variation in fabric width may not be as much of a

problem for them as for the manufacturers of basic garments. Also, the profit margin for basic

garments manufactures and, therefore maximum fabric for fashion garments the basic garments

manufacturing companies.

In India and many other countries fabric inspection many times is carried out manually,

either on a slanted inspection table or on a horizontal table, some time with light under it or some

time without it. This way of fabric inspection is neither effective or efficient in conspicuous

areas of the first quality garments and rejected when found in conspicuous area. There is no

provision for this very influential factor.

Graniteville has experimented with the viewing distance as a guide to determining defects

which have a garments defect potential. Most systems suggest a. 3 feet viewing distance. A

Swedish system specifies 2 meters (6 ½ feet). Graniteville found that a 9 feet viewing distance

related to their experience in garment seconds. They do not score the defects that are visible at 3


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feet but not at 9 feet. They only note such defects. In effect this will only score major defects.

No industry standards or acceptable limits exist for shortage in the number of yards on a

roll of fabric. Some companies allow only ½ yard shortage, some live with as much as 2 or 3 %

shortage, and some do not accept any shortage. It all depends on the business relationship

between the seller and the buyer, the price of the fabric, the end item to be made from that fabric,

the season, the volume of the shipment, and so on.

There are no standard sampling plans used in the industry for the inspection of fabric or

piece goods. Generally, if fabric is intended for an end item selling for more than $20, 100%

inspection is done. If fabric is intended for an end item selling for less than $20,, only 10%

inspection is done.

Some companies carry out inspection with and inspection machine, wherease others carry

out inspection when the fabric is spread for cutting on a cutting table.

Good quality fabric manufactures do tag defects and allow 1 /8 yard credit for every 4

defect points. However, this practice is not universal.

Experience in fabric evaluation and good common sense are essential in making a

judgment in fabric inspecting because one must always consider the likelihood that the

irregularity of fabric defect will or will not cause the end use product to be rejected.

The manual of standard Fabric Defects in the textile industry published by Graniteville

Company represents and excellent effort to simplify the languages of visual fabric evaluation and

provides and excellent tool to those who are charged with communicating fabric quality. It

contains excellent color photos of manufacturing defects found in woven and knitted fabrics

along, with their causes.

Sewing thread quality

Sewing threads should be checked and tested for the following characteristics.

Construction: Yarn count, yarn ply, number of twists, twist balance, yarn strength (tenacity),

yarn elongation.


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Suability: At least three sewing - thread packages from a lot should be used for at least 100

yards of sewing under normal conditions and a record kept of running, performance a good

quality sewing thread should be able to produce uniform consistent stitches in the chosen sewing

materials at the high rest machine speed under normal conditions. In additional, actually using at

least three packages of sewing thread from each lot or shipment will give a very good indication

of the following properties of a sewing thread.

1. Imperfections. Sewing thread should be free of slobs, knots, or any such defects.

Otherwise there will be excessive stoppage on the sewing machine, resulting in lower

sewing efficiency.

2. Finish Thread finish is basically a lubricant applied to a sewing thread so that the thread

will slip easily and smoothly through the eve of the sewing machine needle and through

various thread handling parts of sewing, machine. This finish varies from 3 to 15% of the

weight of the thread. The amount of finish must be consistent from package to package and

from lot to lot; otherwise, sewing quality and efficiency will be lost completely.

3. Color. Color of a sewing thread (including white) should match that of either

the original or the standard sample and should not vary too much within a lot or

shipment of sewing thread. Also, the color should not bleed in washing and / or

dry-cleaning and fade in sunlight.

4. Package density. Package density of sewing thread should be consistent from package to

package within a shipment or lot and from shipment to shipment. If package density varies

too much, sewing machine operators will have to adjust the tension frequently, resulting in

lower productivity.

5. Winding. Winding of sewing thread on packages should be uniform; otherwise, it may

results in excessive thread breakages, again causing lower efficiency.

6. Yardage. Length of sewing thread on each package should be least the specified

amount or within a certain tolerance, such as +2% of the labeled length.

Zipper quality

Zippers should be checked for the following


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1. Dimensions. Check for the correct width of tape. If it isn’t correct the machine will run off.

Measure overall length with the zipper closed from extreme ends of metal. Tape extension

should be as specified.

2. Top and bottom stops should be fastened security :

3. Zipper tape should be uniform in color if that is important

4. Zipper should not cause wrinkling or puckering after it is sewn into garments.

5. Can a zipper be washed and / or dry – cleaned? Will it fade? Will the slide deform under

pressing or ironing?

6. Check the force (number of pounds) it takes to pull open the zipper (sideways)

7. Pull tab should be affixed firmly to the slider body.

8. Slider should ride freely but must not be so free that it is loose in the chain

9. Check also to be sure the slider locks securely

Avoiding Zipper Problems

Most zipper failures in garments are the result of

• improper installation methods in the sewing room

• questionable garment design or construction

• incorrect product application

• Factory and/or retail customer abuse.

As a mechanically operational device, a zipper is the most sophisticated component of

apparel, and thus is acutely vulnerable to human error. This is especially. True in factories that

use continuous zipper chain and perform the gapping, bottom stopping and slidering operations

in-house; The purpose of this bulletin is to point out the most common causes that are readily

detectable at the plant level, and is directed primarily towards the continuous chain users.

Slider Direction

The slider must run in a specific direction. On metal chain, the points of the teeth must

face towards the open end of the zipper. Correct direction is more difficult to determine with

plastic chain, but in both cases, arrows are usually printed on, the tapes that point towards the op.

open end.


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Right Side Up

On plastic coil and extruded tooth chain, the slider should be mounted, with the pull tab on

the same side as the printing on the tapes. Some oil zipper is not symmetrical, therefore making

slider mounting obvious. Side to side orientation is not critical with metal or molded chain.

Buttons, Buckles, and snap fasteners

The following in regard to check quality of buttons, buckles, and snap fasteners

Buttons: Buttons should have large, clean sew holes that are free from flash and will not cut the

thread. Holes must be located properly in relation to the edge of the button .Button should be

uniform of thickness the color or shade of the buttons should be within a certain visual tolerance.

Buttons should be able to withstand laundering, dry cleaning, and pressing with out any changes

such as cracks, melting of surface, and change in color or shade

Buckles: Buckles should be checked for any visual defects such as sharp, burred edges. if a

buckle is cloth-or vinyl-covered, there should not be an appreciable difference in the buckle and

garment materials.

Snap fasteners: The attaching machinery should locate the snap fasteners accurately and at

proper pressure. Component parts should be checked to close tolerances and free from dirt and

other foreign substances so that they will feed rapidly through the hopper and permit uniform and

trouble free assembly. Hardness and workability of metal are important factors also and are

controlled carefully by quality suppliers. If the metal is too soft, the course will be weak. of

course, such problems would not arise with plastic snap fasteners.

AIMS AND OBJECTIVES OF QUALITY SPECFICATION

In this lesson we are going to concentrate on quality control specifications and quality

control of raw materials ,after going through this unit you will be able to brief about the


23


1. Specifications of quality control

2. Specifications of garments

3. Tolerance level of quality control

4. Standards of quality control

INTRODUCTION TO QUALITY SPECIFICATION

The quality level in garments varies with place to place and from garments to garments.

Various countries have specified the quality standard which has to be strictly followed in

construction of the garments in their country and for their countries. In this lesson the quality

standards to be followed has been discussed in detail.

QUALITY CONTROL SPECIFICATION

The responsibility for these usually rests with the quality control department and they should be an

exercise in communication. The minimum of paper with the maximum of information is the ideal. This can

best be done by having factory standards for most aspects, which are familiar to everyone and are changed

as seldom as possible. A system by which all outdated copies are withdrawn is essential. Special

specifications, which relate to specific styles, can then be distributed when required and these should

seldom cover more than one sheet

Factory specifications

• cloth and trimmings, button spacing;

• thread and needle types and sizes, by fabric and seam type;

• stitches per inch or per 2 centimeters;

• seam types, seam margins and tolerances;

• standard blocks and size ranges;

• cutting standards

Style or garment specifications

• items of difference;

• special size ranges and grading;

• key features and quality points;


24


• special tolerances;

• Fabric and trimmings, colors and shades (shade cards checked regularly for fading).

Points to watch

• easy to read;

• pictures rather than words;

• Dimensions and tolerances on sketches.

Tolerances

These are the limits of acceptability. Wherever possible they are expressed in figures. For

example, the specification for a seam margin may be 1 cm and the tolerance ±2 mm. In some

cases the tolerance may be written as o mm and this usually means that no error should be

discernible.

Some specifications cannot be expressed in terms of figures. Then the tolerances must be

expressed by examples or (at worst) photographs should be used to demonstrate the limits of

acceptability.

Basic Quality control specifications (or) standards

The Quality Standards tables are used during the visual inspection for workmanship.

They help the Inspector Identify and evaluate problems. Sample Quality Standard tables for

apparel. The Quality Standards contain listings of specific major defects that render merchandise

less than first quality. In the heading of the Quality Standard, you will find the following

definitions of a major defect: “A major defect is any defect that is sufficient to render the

garment second quality or unacceptable because it is conspicuous and/or may affect salability or

serviceability, and/or is a significant deviation from a Buyer’s specification.”

Whenever possible, the Quality Standards try to explain just how serious a defect must be

to be classified as major. You will note that some cases use a tolerance as a guide to determining

major defects. Of course, evaluating some defects requires judgment. For example, In fabric

defects, the location of the defect must be considered. Just about any defect located on the collar


25


and upper front of a dress shirt is considered a major defect. However, the same defect located

under the arm or on the lower back where it will be inside the pants when the garment is worn,

may not be major. In certain colors, a fabric defect may not be noticeable or conspicuous. Make

certain that you understand every one of the defects listed on your Quality Standard.

QUALITY CONTROL OF RAW MATERIALS

Steps should be taken to rectify all the major defect to get quality control of raw materials.

SUGGESTED QUESTIONS1. Explain in detail about quality control department

2. Write notes on raw material quality inspection

3. List down the characteristic of sewing thread


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4. Write short notes on quality control

5. Describe about the benefits of quality control

6. Briefly explain quality control of raw materials

7. Differentiate the factory specification and garment specification

8. Explain in detail about the basic quality control specification


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SEMESTER : IV


UNIT : 1

SYLLABUS

Establishing processing quality specification – training quality control personnel – the

quality standard control – quality control inspection, procedures for processing – quality

control of finished garments – quality control and government contacts – quality control

for packaging, warehousing and shipping – statistical quality control. Sampling plans –

wide quality standards.

AIMS AND OBJECTIVES OF QUALITY SPECIFICATION

1 processing of quality specification

2. Able to impart training of personnel in quality standards.

3. Inspection on quality control.

4. Quality control of finished garments.

INTRODUCTION TO QUALITY SPECIFICATION

Quality control is the most important aspect in modern manufacturing process. Nowadays

quality is the most wanted than quantity up to the tail end customer. The expected quality can be

maintained or implemented in the manufacturing process only by a setting up of quality

standards and strict implementation of the quality standards. The maintenance of quality

standards at various level and the control of quality till the end product becomes an absolute

necessarily in manufacturing process.


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ESTABLISHING PROCESSING QUALITY SPECIFICATION

♦ Process specification - example Fabric

♦ References spec no

♦ Fabric description

♦ Product specification nos. Relating

♦ Specification no date

♦ Machine gauge

♦ Diam feeders

♦ Speed

♦ Width roll length finished:

♦ Min. Useable roll weight finished:

♦ Doffing revs:

♦ Doffing time

♦ Technical manufacturing requirements

♦ Stitch length ground

♦ Inlay

♦ Composition fabric ground

♦ (off m/c) inlay

♦ Width (off m/c)

♦ Finishing requirements

♦ Processes

♦ Finished fabric parameters

♦ C/3cm w/3cm wt/sq.m

♦ Width overall

♦ Process specification - example

♦ Make-up order


♦ Make-up order for

♦ Specification no


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♦ Product specification no. Relating

♦ Manufacturing requirement

♦ Operation seam spec. Ref Extras/seam finish

♦ Process specification - example

♦ Seam specification


♦ Specification for

♦ Specification ref. No: date

♦ Make-up order nos.:

♦ Sewing threads

♦ Manufacturing requirements

♦ Stitch

♦ Bight s/5cm

♦ Run-in

♦ Needle

♦ Tension

TRAINING QUALITY CONTROL PERSONNEL

Training at quality control personnel some basic steps.

• Establish what is to be taught

• Plan the training sequence

• Prepare each lesson

• Show and tell what is to be learnt

• Let the trainee practice

• Praise what is right and gently correct what is wrong

• Compare the performance with established standards

• Fellow up


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THE QUALITY STANDARD CONTROL

Final inspection of garments that are form fitting, draped, silhouetted or shaped garment

such as jackets (suit or sport), coats, dresses and gowns, should receive final inspection on the

proper size form if high-quality control is desired. (Method studies show this inspection

procedure can be done better and faster than with table or hanger inspection!) For other types of

garments, such as certain blouses, shorts, shirts, slacks, sack dresses and undergarments, high-

quality control of size and fit can be maintained with the use of templets and/or’ size guidelines

marked on the final inspection work table. In some cases, final inspection may be assigned as the

duty of the packaging operation: for example, where the garment is packaged on hangers and

encased in a cellophane cover. For garments folded before packaging, the folding operation may


31


sometimes be combined with final inspection.

Checking size and fit is only the first step in final inspection. Final inspection instructions

should be written out re:

1. Areas of the garment to be inspected.

2. Limits of acceptable quality standards/ area inspected.

3. How to classify and act on various kinds of rejects.

4. Method (routine) for inspecting.

In the section Areas to the inspected,” spec standards for fabric (and other raw materials)

defects in construction and shade should be listed first. This should be followed by the list of

operations and items (buttons, buckles, etc.) to be inspected. The sequence of the list and the

format of the quality inspection sheet should be governed by the method’s studies used to develop

the best inspection method for the garment’s final inspection. Every sewing operation to he

inspected, should list stitch type, SPI, seam or stitching type (Federal Standard classification, if it

has one), seam or stitching width dimension, finished length and curvature, if any. Where

curvature is extremely critical, such as the esthetic value of a convex curved lapel or a concave

curved yoke seam, templates should be used if the in sectors’ eye cannot quickly and consistently

detect the minute curvature differences called for in the tolerance limits. Samples of spec limits

for stitch skip, tension, mends, exposed yarn severance, pinches, puckers, torsion and operation

thickness may be used, if necessary, for marginal cases.

For speed in final inspection by inspectors (regardless of whether they only inspect, clean

and inspect, or fold and/or pack as well), these details can be illustrated at the inspectors’ work

place with a model garment or appropriate sample sections.

Specs for pressing should include values for crease alignment, crease sharpness, surface

intensity (shine or lack of shine), surface mars (scorch, press marks, blisters, turned nap, stain—

oil, water, rust)—miscreases, distortion, hand. In most cases these specs need not be listed per

garment section and/or operation; one detailed press spec suffices for every section and operation

in the garment. This depends on the type and style of garment.


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Specs for closures ‘must list placement dimensions (often templets can be used here) and

operational stricture (snag and/or strain in opening or closing).

Quality Control should give final inspectors a reject classification table that tells which

quality defects are to be:

1. Repaired to classify as “First” quality.

2. Repaired to classify as “Second” quality.

3. Sold as is (no repairs!) as “Irregular” quality.

“Irregular” quality here refers to garments with defects giving a loss in esthetic,

durability and/or utility specs. “Second” quality here, refers to repairs on fabric or operation

defects which result in a loss of esthetic value.

Although this gives three categories of rejects in final inspection, a company’s marketing

policy may dictate more than three categories; i.e., seconds and irregulars may be sorted in three

or more non first categories such as seconds, irregulars, odd sized (because “misfit” sounds

negative!).

Sales should be responsible for specifying which defects make a garment a second, ir-

regular or any other non-first quality the company classifies, because Sales is supposed to know

what will and will not pass with whom, and how much who will pay for which non-first quality.

The decision as to which reject should be repaired for which quality classification, should be

made by Sales after Production informs Sales are given types of repair costs.

Branded items (name labeled) that must be sold as seconds or irregulars should be marked

boldly as such. Some firms will never mark a branded garment as a second or irregular. Their

policy is to change the brand label, or remove it, and then sell it as a job lot (“as is”) to a specific

outlet which has the least chance of hurting the branded garment or company name. The

company uses a fictitious brand name just for that lot, because the company doesn’t want any

consumer to think the job lot garment may have come from its plant. This is often done for

highly promoted styles.

The amount of rejects in the final inspection, measures the efficiency of the quality control


33


within the production line, Receiving, and Lab. The more the rejects in final inspection, the

poorer the in-line and/or raw material inspection. If raw material and production line quality

control is operating efficiently, then nothing or next to nothing should be rejected, for any

reason, in final inspection. Rejects in final inspection must be less than 0.5% at most, if the

production line and/or raw material quality control is to be considered efficient. Anything above

a 0.25% reject, should call for an immediate detailed examination of the entire quality control

system. The greater the speed of productivity, the greater the need for tighter quality control

specs, procedures and supervision.

Organized in 1898 ASTM has grown into one of the largest voluntary development

systems in the world. ASTM is a not-for profit organization that, provides a forum for producers,

users, ultimate consumers, and those ~ a general interest (representatives of government and

academia) to meet on common ground and write standards for materials, products, systems, and

services. From the work of 132 standards-writing committees, ASTM publishes standard test

methods, specifications, guides, classifications, and terminology. ‘ASTM’ standard development

activities encompass metals, paints, plashes, textiles, petroleum, construction, energy,

environment consumer products, medical services and devices, computerized systems,

electronics, and many other areas. ASTM headquarters has no technical research or testing

facilities; such work is done voluntarily by 35,000 technically qualified ASTM members located

throughout the world. More than 9,100 ASTM standards are published each year in the 71

volume of the Annual Book of ASTM Standards. These standards and related information are

sold throughout the world. Of particular interest to the quality practitioners in the textile and

apparel industry would be volumes 07.01 and 07.02 on textiles.

Founded in 1921, the American Association of Textile Chemists and, Colorists has

grown from a group of 270 charter members into world’s largest textile chemistry membership

society, with close to 7,000 members for. the U.S. and 60 countries. AATCC is a source of test

methods in areas of colorfastness, wet processing, fiber identification, and textile chemistry.

AATCC has published more than 175 test methods in these areas, which are contained in

ATCC’s Technical Manual published every year.


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The ANSI has served in its capacity as administrator and coordinator of the United States

private sector voluntary standardization system for 78 years Founded in 1918 by five engineering

societies and three government agencies, the Institute remains a private, nonprofit membership

organization supported by a diverse constituency of private and public sector organizations. The

Institute represents the interest, of its nearly.... 1,400 company, organization, government

agency, institutional and international, members.

ANSI does not itself develop American National Standards (ANSs); rather it facilitates

development by establishing consensus among qualified groups. The Institute ensures that its

guiding principles, consensus, due process and openness are followed by more than 175 -distinct

entities currently accredited under one of the Federation’s three methods of accreditation

(organization, committee or canvass). In 1995 alone the number of American National Standards

increased by 10% to a new total of 11,500 approved ANS.

ANSI is the sole U.S. representative and dues – paying member of the two major non –

treaty international standards organizations, the International Organization for Standardization

(ISO), and via the U.S National Committee.

ANSI was a founding member of the ISO and plays an active role in is governance. ANSI

is one of five permanent members to the governing ISO council, and one of four permanent

members of ISO’s Technical Management Board. U.S. participation, through the U.S National

Committee, is equally strong in IEC. The USNC is one of the 12 members on the IEC’s

governing Committee of Action.

Though ANSI, the United States has immediate access to the ISO and IEC standards

development processes. ANSI participates in almost the entire technical program of both the ISO

(78% of all ISO technical committees) and the IEC (91% of the all IEC technical committees)

and administers many key committees. As a part of its responsibilities as U.S. member body to

the ISO and the IEC, ANSI accredits U.S. Technical Advisory Groups (U.S. TAGs) or USNC

Technical Advisors (TAS). The U.S. TAG’s (or TA’s) primary purpose is to develop’ and

transmit, via ANSI, U.S. positions on’ activities and ballots of the international technical

committee. In many instances, U.S. standards are taken forward, through ANSI or its USNC, to


35


the ISO or IEC where they are adopted in whole or in part as international standards. Since the

work of international technical committees is carried out by volunteers from industry and

government, not ANSI staff, the success of these efforts often is dependent upon the willingness

of U.S. industry and the US government to commit the resources to ensure strong U.S. technical

participation in the international standards’ process.

British Standard 5750 specifies a quality system, which is designed to provide a

comprehensive, concise and logical approach to total Quality Assurance. It relates to a method

of working and not to any specific performance standard of a product. In principle it can

therefore be applied to the manufacture of any product.

The essential features of the standard are contained in the following basic requirements:

To be of value each and every requirement requires individual manufacturer

interpretation and implementation relating to the product being produced.

Quality System

To achieve the overall objective you will need to establish, document and maintain a

system capable of ensuring that products conform in total to standards, specifications and sealed

samples. This will be required at every stage of manufacture. Records must be maintained to

give objective evidence that the specified requirements have been met.

Organization

You will need to appoint a management representative preferably independent of other

functions to be responsible to oversee the total control system and inspection at each. stage of

manufacture. The person appointed should have the necessary authority to execute any action

related to achieving the desired standard of product.

Review of the Quality System

To be effective the system requires planned periodic review by Senior Management to

ensure its effectiveness is maintained. This will entail internal audits, which must be positive and


36


not conducted solely as a matter of expediency resulting from a quality problem.

Documentation

To be effective it is essential to establish and maintain clear, complete and current written

records of inspection and test procedures for each operation.

These records should identify: -

a. Criteria for acceptance/rejection.

b. Action to be taken and by whom.

c. Essential information and data to identify item and batch.

d. Details of equipment and calibration.

Records must be kept up to date and be stored for easy access and retrieval and be

available for examination.

Equipment

All inspection, measuring and test equipment requires effective maintenance and

calibration.

Purchased Materials and Services

The quality system must be capable of controlling the standards of materials and services

supplied by third party suppliers.

Your purchasing documents must clearly define any desired standards or specification

requirements.

All incoming goods from third party suppliers must be inspected and tested as

appropriate and records maintained.

Manufacturing Control

In-work inspection should be conducted during manufacture on all characteristics, which

cannot be left until final inspection to prevent subsequent sub-standard products. This type of


37


inspection to be effective must act as a process control.

Work Instructions/Workmanship

The supplier must establish satisfactory written standards and representative samples or

workmanship which must equate to standards and specifications laid down in Data Sheets, Make-

up Specifications and Sealed Samples. These standards must provide an objective base on which

decisions are made by skilled personnel.

Corrective Action

Documented procedures must be established and maintained to cover: -

a. The prompt detection and correction of inferior quality

b. A continual monitor of processes and work operations including performance testing

c. The action to be taken with third party suppliers on receipt of sub-standard

materials.

d. The review of any corrective actions taken.

Completed Item Inspection and Test

All finished products must be inspected and tested to ensure conformity against any

relevant standard or -specification. The documented procedure established at this stage should

ensure that any inspection or tests conducted at an earlier stage have been performed and the data

obtained acted upon.

Sampling Procedures

Sampling procedures used should be such that any information gained from the sample

equally relates to the bulk from which they were taken.

Control of Non-Conforming Material

There must be an effective system established to deal with non-conforming material to

ensure it is clearly identified, segregated and disposed of. Adequate records must be maintained

for subsequent review.


38


Any repair or rework activities to correct non-conforming material must be clearly

identified and documented.

Alternative Inspection Procedures and Equipment

Where you wish to use alternative inspection procedures and equipment valid evidence

must be available to ensure they provide equivalent assurance of quality.

Indication of Inspection Status

You must establish and maintain a procedure to clearly identify products at each stage of

manufacture e.g. products not inspected; products inspected and passed; and products inspected

and rejected.

Protection and Preservation of Product Quality during- -Handling, Storage and Delivery

Procedures and instruction must be established to: -

a. Clearly identify materials and products form receipt to despatch.

b. Control and protect all materials and products during handling, manufacture,

storage and delivery.

c. Ensure finished products are stored and delivered commensurate to the quality

standards demanded by the customer.

Training

All personnel involved with the management of quality must be experienced to receive

adequate training to ensure they are competent to perform their required task. Training must be

an ongoing commitment with appropriate records being maintained.

QUALITY CONTROL INSPECTION – PROCEDURES FOR PROCESSING

Definition and Concept


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♦ An item or component or product which is manufactured is required to perform certain

functions. The act of checking whether a component actually does so or not is called

Inspection.

♦ In other words, Inspection means checking the acceptability of the manufactured product.

♦ Inspection measures the qualities of a product or service in terms of predecided standards.

Product quality may be specified by its strength, hardness, shape, surface finish, chemical

composition, dimensions, etc.

Purposes or Objectives of Inspection are:

(i) Inspection separates defective components from non-defective ones and thus ensures the

adequate quality of products.

(ii) Inspection locates defects in raw materials and flaws in processes which otherwise cause

problems at the final stage. For example, detecting the parts not having proper tolerances

during processing itself will minimize the troubles arising at the time of assembly.

(iii) Inspection prevents further work being done on semi-finished products already detected as

spoiled.

(iv) Inspection makes sure that the product works and it works without hurting anybody, i.e, its

operation is safe.

(v) Inspection detects sources of weakness and trouble in the finished products and thus checks

the work of designers.

(vi) Inspection builds up the reputation of the concern as it helps reducing the number of

complaints from the customers.

Kinds of Inspection

(a) Roving, process, patrolling or floor inspection,

(b) Fixed inspection,

(c) Key-point inspection, and

(d) Final inspection.


40


Roving inspection:

The inspector walks round on the shop floor from machine to machine and checks samples

of the work of various machine operators or workers.

Floor inspection:

(i) Helps catching errors during process itself, i.e., before the final production is ready; and.

(ii) It is more effective and desirable because the work need not be transported to a centralized

(inspection) place.

Fixed inspection:

♦ The work is brought at intervals for inspectors to check.

♦ Fixed inspection discovers defects after the job has been completed.

♦ Fixed inspection is used when inspection equipments and tools cannot be brought on the

shop floor.

♦ It is a sort of centralized inspection, the worker and the inspector do not come in contact

with each other; thus it eliminates any chances of passing a doubtful product.

Key-point inspection:

♦ Every product ~more or less) has a key point in its process of manufacture.

♦ A key point is a stage beyond which either the product requires an expensive operation or it

may not be capable of rework.

♦ Inspection at a key point segregates and thus avoids unnecessary further expenditure oil

poor and substandard parts, which are likely to be rejected finally.

Final inspection:

♦ The final inspection of the product may check its appearance and performance.

♦ Many destructive and non destructive inspection and test methods such as tensile, fatigue,

impact testing, etç, and ultrasonic inspection, X-ray radiography, etc., respectively, are

available for final inspection of the products manufactured.


41


♦ Final inspection is a centralized inspection and it makes use of special equipments.

Inspection of Incoming Materials, Raw or Received Materials

Incoming raw materials\are inspected in order to:

(i) Eliminate those materials which do not meet specifications and are likely to cause trouble

during processing; and to -

(ii) Evaluate vendor’s quality and ability to supply acceptable materials.

♦ Raw materials involving high transportation charges are checked by the buyer at vendor’s

end whereas others are inspected as soon as received at purchaser’s plant.

♦ Inspection of raw materials may involve a visual check up only, a dimensional check, a test

of physical properties and chemical composition, etc.

♦ Raw materials depending upon their characteristics and use may require a Sampling

inspection (refer Section 819) or 100% Inspection (as in purchased aircraft component

parts)

♦ After inspection, the right quality parts are sent either to stock room or assembly lineS

1nprocess Inspection

An effective in process inspection eliminates,

(i) Defects so that the subsequent operation is not badly affected;

(ii) A defect which may be concealed in the final product (e.g., after painting, etc.);

(iii) Extra work from being performed on rejectable materials.

In process inspection Li’ carried out by;

(a) Workers doing the job.

(b) Inspectors from the inspection department.

In process inspection may check

(a) A first few parts of the new machine set up, or a new operation.

(b) A part before it moves for the next operation.

(c) A part before it goes for an expensive operation.


42


(d) A part after a series of manufacturing operations.

(e) Parts before sub-assembly or final assembly.

(f) A part before it is being sent for plating or painting.

(g) A part before it moves to the next department.

♦ For in process inspection, the inspectors are stationed at specific stages in the

manufacturing process.

♦ Automatic sizing and gauging equipments which can check a large number of dimensions

simultaneously are sometimes built in the processing machinery. A feedback system

automatically resets the machine to correct for the error measured by the automatic

gauging equipments

Inspection of Finished Goods

An run-through inspection of finished and final goods may permit faulty products to be

dispatched to the customers, because it is the last chance of detecting imperfections in the

products manufactured.

The finished goods inspection is

(a) Visual to ascertain appearance and dimensions , and

(b) Functional to ensure that the product will work to specification.

Quality control in apparel industry

Quality Control for fabric sourcing:

Weaving

Weft broken, warp broken, holes, yellow stains, black, stains, oil stains, water stains, patches,

knots, crease markdifference, colour, bleeding etc.

Dyeing

Dyeing, patches, printing mistakes , one side edge dyeing mistakes, warp, thick yarn, weft thick

yarn, sunshades, yarn, jumping, bleaching, mistake. If you avoid all these mistakes you can


43


produce a good quality dyeing material .

Quality Control in stores

Elastic : Stain, length, width, strength, colors, fasteners, longation

Thread : Thread number, color, shade no, count, color, fasteners, strength,

packing density.

Zipper : Materials, teeth, slider, length, close and zipper length size type.

Sticker : Color, size, style, no dimension, instruction

Outer : Design, materials, shade match, fastness of abrasions, resistance,

damage etc.

Stair tape : Color, width, shinning, Color, width, shinning

Spreading

Various factors that can affect spreading should be checked, such as ply alignment, ply

tension or slackness, bowing and splicing.

The greater the variation in either width or length alignment the greater the precision

cutting because the ends and sides must be trimmed to the narrowest and shortest plies. A tight

spread will contract after cutting, resulting than what should be. A slack spread possesses excess

length within the stipulated end of the spread Cut components from slack spread will tend to be

oversized Bowing is the distortion of filling yarn from a straight line across the width of a fabric

This would cause unbalanced stresses in the fabric, resulting in slackness and tightness in the ply

that will lead to undersized components. Also, the garment component containing such a defect

will tend to twist or distort in launch ring cleaning. Splicing is overlapping of two ends of fabric

in ply. A short or insufficient overlap will result in incompletely cut pattern sections and a long

overlap will result in waste Static in the fabric may cause a distorted spread, resulting in

completely cut pattern sections. Static can be eliminated by either increasing the humidity in the

cutting room or using static eliminators.

Lowe and Low cock list the following possible spreading: defects:


44


1. Not enough plies to cover the quantity of garments required

2. Narrow fabric

3. Plies not all facing in the correct direction. That is, not all the plies are spread face down,

face up, or face to face, as required

4. Mismatching of checks. Plies not spread accurately one above another ready for cutting.

The same authors also list the following possible pattern defects.

1. Pattern parts missing. Correct number of parts for all sizes not included by the market

maker

2. Mixed parts: Parts not correctly labeled in marked; therefore, a marriage of wrong

sized parts.

3. Patterns not facing in the correct direction on napped fabrics.

4. Pattern not all facing in the same direction (either way) on a one- way fabric.

5. Patterns not aligned with respect to the fabric grain. As a result a garment may not drape or

fit properly.

6. Line definitions poor (e.g chalk, too thick, indistinctly printed line, perforated lay not fully

powdered), leading to inaccurate cutting.

7. Skimpy marking. Either the marker did not use the outside edge of the pattern or the

pattern was moved or swung after partial marking to squeeze the pattern into a smaller

space in the interest of fabric economy. Alternatively, the pattern is worn around the edges

and should be replaced.

8. Generous marking: A combination of point 7 and 8 results in components being sewn

together with puckering or pleating .

9. Marker too wide: Garment parts at the edge of the lay are cut with bits missing.

10. Not enough knife clearance freedom

11. Notches and drill marks omitted, indistinct, or misplaced.


45


Cutting

Cutting quality is a prerequisite for quality in a finished product. In addition cut work

quality affects the ease and cost with which. Constriction is accomplished. The quality of work

leaving the cutting torn is determined by how true the cut fabric parts are to the pattern; how

smooth or rough the cut surface is; material or fabric defects in he cut fabric parts; shade

differences between cut fabric pieces within a bundle.

In addition various factors in cutting that can affect the subsequent quality should be

checked, such as under – or over cut, size, placement and sequence alignment of notches and

drill holes, ripped or plied yarns, etc. Dunlap (13) lists the following defects that may arise in

cut.

1. Frayed edges. May impede cutting time by clogged the knife action and / or mar the fabric

with rips or pulled yarns. The amount of fraying depends on fabre construction and finish.

Improper cutting tools or dull knives cause exclusive fraying in a pattern as the section is

cut.

2. Fuzzy, ragged, or serrated edges. The result of poor cutting implements. Such edges will

impede sewing and / or diminish sewing quality. Such a conditions is caused by fault knife

edge such as burrs, chips, or dullness.

3. Ply-to-ply fusion. More common and troublesome. Adjacent piles in a block are fused

together, which makes it difficult for the sewing machine operator to pick up a single ply

quickly. Fusion occurs due to heat created by excessively high speed of cutting or by the

friction of a dull knife. To prevent fusion, check knife speed, keep knives sharp, place wax

paper between fabric piles and lubricate cutting blade.

4. Single-edge fusion. Consists of a single ply whose cut yarn ends are fused to form a hard

brittle the cut edge. Sometimes, this is desirable to prevent fraying; however, hardness and

brittleness are undesirable if they impede sewing manipulation or may result in seams

uncomfortable to the consumer.

pattern precision. Misshape or distortion of the patter perimeter as cut. Whether it is


46


under- or overcut is due to the poor manual control of the cutting machine and poor lines

on the marker. To assure precision in a pattern, check markers before cutting, use

tensionless spreading, or allow time for the fabric to relax. After a cut, check the top,

bottom, and middle plies against the pattern.

5. Notches. Notch size refers to the depth of a notch. If the depth is too great, the notch may

show after a garment is sewn. If the notches are too small, sewing operators may have

difficult locating them quickly, resulting ii efficiency misplacement of a notch may be due

to an improper spread marker, poor control of a cutting machine with the cutter’s notching

tool stroking diagonally instead vertically, incorrect marker in that the notches for mating

parts do not coincide. Check notch placement against mating pieces. Quality control in

stitching may be a problem if notes are not aligned.

6. Drilling. The drill hole may he too large or too small in diameter. In addition, a drill may

become too hot due to high speed or wrong size, causing the plies to fuse together at the

drill hole. The drill must stroke vertically to the table for uniform placement throughout the

bundle. Sometimes fabric properties are such that the slight movement of yarns in a fabric

would close a drill hole. In such cases, it is necessary to drill holes with a marking fluid.

The drill used for such purpose is hollow and carries marking fluid (ink) that is deposited

at the drill point on the fabric as the needle is withdrawn. Such marks should last long

enough so that further processing can be finished without difficulty, but should be easily

removable after processing or in case of an error.

Sewing

In-process inspection in sewing involves the inspection of work from each operator, with a

quality standard established to limit the amount of bad work permitted and a provision for

operators to reinsert and repair entire bundles should this limit be exceeded. The decision on

where to place inspection stations will be influenced by various factors, such as the importance

of operations, and controlling troublesome or key operations. Since inspections can often be

performed for two or more operations at the same time, in-process inspection can he established

at various inspection points in sewing operations, as opposed to the inspector literally selecting


47


work at each operator’s work station. First, a complete manufacturing process chart should be

made, clearly identifying the production or manufacturing steps for each type of garments made.

1. Marker lay made according to cutting ticket. Marker lay checked 100%.

2. Marker and material delivered to spreading operation. Material spread.

3. Machine knife cut.

4. Die cutting small’ parts.

5. Cut parts delivered to plant.

6. Collar department: Fuse stays, run collar tops, trim points. Turn and press (shape), top

stitch, -trim tops. Hem bands, stitch lining to bands. Band collar. Turn band ends. Top

stitch bands. Trim and baste. Quarter-mark band. Buttonhole. Button sews.

7. Cuff department Hem cuff, run cuff. Shape cuff topstitch. Buttonhole. Button sews.

8. Under fronts: Baste neck. Crease front. Hem button stay. Button sews. Set pocket. Set flap.

9. Upper Fronts: Baste neck. Crease front. Center pleat. Buttonhole. Set pocket. Set flap.

10. Sleeves: Piece binding. Bind sleeve. Tack binding.

11. Backs: Pleat. Backs.

12. Yokes: Label. Sew.

13. Attach yoke. Hacks.

14. Assemble completed bundles of parts any size, section, ply number, and/or shade.

15. Join shoulder seam

16. Join collar to shirre is no standard amount of inspection that will provide the

17. Set sleeve;-join side and- underarm seams (side fell).

18. Cuff attach, hem shirt, trim thread

19. Button shirt, roll collar, press, fold20. Pack.


48

That the operation to be checked is neither covered by later operations, nor

necessitate ripping good work to repair a defect. Inspection stations should provide a

uniform work load for each inspector and operations and its inspection. Dimensions and

tolerances for critical points must be included. Knowledge of the factors that create

problems in a particular operation helps determine the specifically dimension or

characteristic to be maintained. Each inspector should be clearly told what to look for

while inspecting various operations.

There is no standard amount of inspection that will provide the balance between

quality and costs for all types of garments and production methods. It is advisable to plan

on having enough inspected. The operators so that, on the average, every fourth bundle is

inspected and not the number ever goes longer than 4 hours without being inspected. The

daily volume of garments produced should decide the numbers of inspectors and not the

number of operators. Studies have shown that usually 15-20% of the opera tars in any one

plant will cause 65 to 80% of the defects [49. Mast inspections at in-process check points

can ht performed rapidly without- sacrificing accuracy, and quite large units. of Inspection

should he expected of inspectors each day. However although the workload of inspectors

should be paced and they ought to be well supervised, it is inadvisable that they he put on

an incentive system. They must he allowed enough time to inspect in greater detail when

necessary and to carefully explain quality problem to supervisors. As with all inspection

activities, the thoroughness of inspection is more important than the quantity inspected.

The selection of samples from a bundle must be at random. The number of samples

selected for inspection can he based on the acceptance sampling plans, ANSI/ASQC Z

1 .4’SaniplingProcedures and Tables for Inspection by Attribute s discussed later in

Section 2.4.5, or on a system known in industry as “skip bundle sampling.” in skip bundle

sampling a variable proportion of production is inspected, not a fixed portion. The extent

of variability in the average fraction of inspected material is dependent on the process

average of per cent defective: the higher the per cent defective, the larger the proportion of

production that must be inspected. Inspection occurs at a minimum. When the quality level

being maintained is at or better than, the level desired by management.

When one goes through the literature on the in-process inspection of sewing

operations, the following skip bundle sampling parts come up time after time:

n = 12, c = 0, s = 4, m = 2

n = 30, c = 1, s = 4, m = 2

where

n= number of samples to be inspected from a bundle

c= acceptance number or number of defective pieces allowed in n sample

s = skip interval

m = clearance interval

Bundle at random at an inspection point and at random inspect 12 places out of

that bundle. If no defective piece is found, accept that bundle and then inspect every fourth

bundle: If one or more defective piece are found, reject the bundle and return it to the

operator through his or her supervisor: A defective piece can have one or more than one

defect(s) The operator would then sort out the bundle and repair the defective pieces.

These repaired pieces are inspected and if acceptable, the bundle moves on to the next

operation. Once a bundle is rejected, very bundle from that operator is inspected from then

on until two consecutive bundles from that operator are found acceptable. From that point,

every fourth bundle is inspected.

In the sampling s plan with n = 30, instead of 12 pieces, 30 pieces random are

inspected, and if 2 or more defective pieces are found, hen bundle is rejected. If only one

defective piece is found, the operator is simply asked to repair that piece and the bundle is

accepted or passed.

According to Heiland [151 when the sampling plan n = 30, c = 1/ = 4, and m = 2 is

used, the worst quality that can he permitted s, in the long run, about 3.7% defective.

When the sampling plan 12, c = 0, s 4, m = 2 is used, the worst quality that will be

tolerated is about 4.5% defective. The, bundle size is 72 units or pieces in both cases.

Skip-Lot Sampling was devised by Dodge “Lowe and Lowcoke list the following

sewing1 seaming, and assembly – defects.

Sewing defects

1. Needle damage as evidenced by holes, picked threads, ruptured threads, or other

damage to the fabric; caused by wrong size or type of needle blunt needle beat, or

machine feeding difficulty

2. Feed damage, particular on thicker or sheer fabrics, or when , machining over

transverse seams, from incorrect type of teeth, excessive pressure by foot,

improper alignment of or feed and foot damaged throat plate, throat plate,

excessive machine speed.

3. Skipped stitches from the hook irregularly failing to pick up the map of thread

from 1 needle’s eve owing to a number of causes.

4. Thread breaks, arising from too thick a thread for the needle, too thin thread needle

head, operator working unrhythmatically, or too tight tensions.

5. Broken stitches, arising from the wrong stitch type, too tight tensions, a badly

formed joint in the seam where the second line of stitch runs over the first and

cracks it, sharp feeds, and too great a pressure.

6. Seam grin, arising from too loose a tension or too large a stitch, or the use of the

wrong stitch type.

7. Seam pucker, because of incorrect handling by the operator, misaligned notches, or

tight thread tensions.

8. Pleated seams, an extreme form of 7, where operator failed to ease in fullness

evenly.

9. Wrong stitch density. Too many give rise to jamming and rupture of fabric threads;

too few to grinning or weak seams.

10. Uneven stitch density. Operator causes machine to snatch and does

not allow machine to control fabric.

11. Staggered stitch, from faulty feed motion, incorrect needle, and other machine

parts.

12. Improperly formed stitches, caused by bad tension, uncorrected adjusted timing, ill

fitting machine components.

13. Oil spots or stains.

Seaming Defects

1. Incorrect or uneven from bad handling by operator, incorrectly set guide, incorrectly

adjusted folder. In extreme cases, the seams burst open, raw edge show, slippage of

weave, threads occur, or notches are exposed.

2. Irregular or incorrect shape of sewing line (sometimes called run-offs) in top

stitching, arising from lack of or badly set guide not following a mark, or incorrect

handling.

3. Insecure has stitching, because subsequent rows do not cover the first row of

stitching.

4. Twisted seam leading to irregular puckering or the garment parts not hanging

correctly when worn; caused by improper alignment of fabric part mismatched

notches, and allowing one ply to creep against another.

5. Mismatched checks or stripes.

6. Mismatched seam, where transverse seams do not match (e.g. inside leg seams at the

fork of trousers.

7. Extraneous part caught in seam, an unrelated piece showin8 through the seam.

8. Reversed garment part, where part is sewn with face side opposite from

specification, perhaps when the part cut for one side of garment is sewn in the

other, or when the whole garment is assembled inside out.

9. Blind stitching showing on the face side, or not securely caught on inside, arising

from improperly adjusted bender.

10. Wrong seam or stitch type used.

11. Wrong shade of thread used.

Assembly Defects

(Perhaps caused by errors arising in marking and cuttings as we as sewing

operations in the sewing room, or a combination of these)

1. Finished components not correct to size or shape or not symmetrical

2. Finished garment not to size, arising from. Incorrect patterns, inaccurate marking or

cutting, shrinking or stretching fabric, incorrect seam widths.

3. Parts, components, closures, or features omitted, caused by had work flow, wrongly

printed work tickets, parts omitted in cutting, careless operator.

4. Components or features wrongly positioned or misaligned arising from incorrect

marking, or sewing not following the mark (e.g., pockets, barracks, top stitching,

buttonholes, buttons, hooks and bars, hooks and eyes, zips).

5. Interlining incorrectly positioned, twisted, too full, too tight, cockling.

6. Lining too full, too tight, showing below the bottom of the garment, twisted,

incorrectly pleated and so on.

7. Garment parts cockling, pleated, twisted, showing bubbles and fullness; for

example, collar in relation to the under collar or the neck, sleeve in relation to the

armhole, pockets, tapes, zips, pads in relation to the shoulder.

8. Garment parts shaded owing to being mixed after cutting

9. Parts in one way fabrics in wrong direction usually only small parts such as

pockets

10. Mismatched trimming

Control of fusing Operation

Fusing opera tin in a clothing company controlled based on the test results of the

peel test as the peel strength or bond strength is an excellent indicator of the quality of

fusing The feel or bond strength depends on the time that the pieces to be fused the fusing

press, temperature of the fusing press and the pressure at-which the fusing takes, place.

Companies generally adjust time, temperature, and pressure for given, type of material to

be fused based on the manufacturer’s recommendation, in order to attain certain peels

strength. Generally peel strength tests are done three times a day in-the morning shortly

after the press starts, about mid morning, and in the mid afternoon. Some companies who

have figured out through trial and error what temperature, time, and. Pressure combination

to maintain for certain peel strength for a given material do not per form peel strength tests

three times a day but they- simply maintain % control that combination which gives them

the desired peel strength Testing for peel strength is described in section 3.19 under testing

Of fusible interlining.

Control of Screen Printing Operation

Here are some points to keep in mind about screen -printing quality:

Placement of the design :

The screen print design must be placed on the garment as specified, for example,

center front or 1 ½ below collar on the front, or on the left front with top of the design

even with the second button, etc.

Design registration should be within tolerance, which is usually within 1/32 or

1/64 what this means is that the size (width, length) of various elements within the design

should be within specified tolerances.

Inks must be try to touch and should not rub off against another ink or fabric. The

colors should not crack or flake. To test for cracking gently pull the printed are or fold,

flex the printed area. If you see not well the ink has not cured properly.

Ink Coverage

The ink must cover all areas within the design evenly so that the fabric is not

visible through the ink. Also, ink coverage should be even throughout the design and not

leave thick and thin places.

All spelling not be discolored or result in bubbling due to excessive ,Control of

Embroidery Operator

Placement of the design :

The embroidery design must be placed on the garment as specified, for example,

center front or 1 ½ inch below collar on the front, or on the left front with top of the

design even with he second button, etc.

Incorrect thread tension

Correct stitch formation should be achieved in side as well as underside of the

embroidery.

Needle cuts

Snipped cuts

Skipped stior sequence

Incorrect collar thread used

Insufficient or too much stitch density

Threads not trimmed off

Incorrect color sequence

Pressing/ Finishing

The basic objective of finishing must be quality and appearance is the basis of

most consumers judgment on whether or to purchase a garments.

The quality of a pressing operation can be measured by evaluating following

1. Burned or scorched garments

2. Water spots / stains

3. Glass and / or change in color (original shade)

4. Flattened nap or surface

5. Broken zipper, buttons etc

6. Creases not correctly formed

7. Fabric of finished garment not smooth, wrinkle – free and showing its proper

appearance.

8. Edges wavy and stretched or thick and cockling

9. Garments not thoroughly dried

10. Pockets not smooth

11. Lining showing pleats, creases, wrinkles, shine

12. Garment not correctly molded, either in details nor total silhouette

13. Shrinkage due to heat and moisture

Also, it is very important of continuously monitor the temperature (surface

temperature of the press), the pressure under which garments are pressed and the time of

length for which those garments are pressed.

Here is a listing of some quality / workmanship standards in general (Courtesy:

The William Carter Company) A company may come up with it’s own standards.

* Open Seams:

No open or raw seams allowed except on hems where up to 5/8” allowed.

*Skipped Stitches:

No skips allowed on chain stitch or raveling stitch unless skip will be covered by a

subsequent operation. Two or fewer skips allowed on lock stitch provided skips are non –

consecutive. More than two skips are allowed on lock stitch provided seam will be

covered by subsequent operation. Skips on decorative top – stitching allowed on nor –

raveling seams if not obvious on face of garment.

*Cracked Stitches:

All seams must withstand stress reasonably expected in wearing without breaking

stitches.

*Stitches / Inch:

All operations must meet SPI (Stitches per inch) requirement designated in the

product specification and / or standard speed and stitch chart.

*Uneven Seams

Leg, Sleeve cuff, or other seams designed to meet evenly must match by 3/8” or

less. Front opening, panels must be not more than ¼” from meeting evenly. Intermediate

operations, may have a larger tolerance provided measurement, appearance, or subsequent

operations are not affected by failing to meet evenly ± tolerance.

*Crooked, Puckered, Curled, Pleated Seams

Finished garment appearance or serviceability must not be adversely affected.

*Needle and Feed Cuts :

No feed cuts allowed unless cut will be cut off or completely covered by a

subsequent operation. One needle cut allowed provided no hole or run develop when

subject to normal wearing stress. Two or more allowed if meets run or hole criteria and

only one needle cut appears in finished seam ( Exception: Holes confirmed by gripper or

embroidery ).

*Unclipped Threads and Long Ends :

On intermediate operations (i.e those operations which will be seamed over or

covered by a subsequent operation) threads will be specified on In – Process Quality

Specifications for the operation.

A. Automatic operations such as buttonhole or bar tack, ‘3/8” allowed unless thread

contrasts with garment and creates poor appearance. -

B. Finished seams 3/8” allowable if texturized polyester thread is used.

C. Otherwise none allowed on outside if contrasting and visible to the consumer.

Allowed on outside if matching thread is used and tail is less than 1/4”.

D. Exception: Foot or hand area of footed or handi-cuff garments not have a thread tail

exposed on finished seams in excess of 3/8”. Strictly Enforced.

*Raw Edge, untrimmed:

No raw edge allowed on outside finished - seams. No raw edge inside wider than 1/4”.

*Turn Ends: Defect on finished seam if appearance or secure less is affected.

*Labels: Defect if crooked missing incorrect insecurely attached or seriously puckered

Stitching not to cover logo in any manner.

*Snaps, Fasteners: Missing, loose or misaligned Stud must match socket within 1/4

Greater tolerance allowed only if appearance is not seriously affected

*Buttons: Loose: Damaged, missing, or misaligned to buttonhole ± 3 /8” Button must

easily button through buttonholes.

*Elastic: Exposed: No more than three (3) needle cur plasterers allowed

*Measurement must not exceed tolerance specified on process specifications (Allowance

must be made of seam off and stitch margins on subsequent operations)

*Mends or Repairs: Defective if mend or repair garment appearance or - fit. Lock stitch

repair must overlap a minimum of three (3) stitches starting and fusing Obvious double

stitching on -exposed seams’, not--allowed. -Lock stitch repair on chain stitch allowed

provided stitch lines Sand SPI coincide and purpose of chain stitch is not affected (i.e.

stretch).

*Stripe: On stripe matched seams, stripes must match ± ¼

*Hems: Defective if excessively curled puckered, pleated or excessive bite. Pockets,

Motifs, Heat seal, Appliques Embroidery, Sublistatic – Print, Screen print zippers, collars,

poorly attached, position incorrect, incomplete zipper inoperative.

*Smocking: Ends not caught securely such that subsequent operations will fail to secure

incorrect design One skip on securing stitch or obvious skips on decorative thread

affecting appearance.

*Trim: Missing or obviously pieced, shaded or defective so as to affect appearance of

finished garment.

*Broken Needle: Any broken needle left in garment.

*Distortion: Any distortion is a defect if the distortion will affect sewability of a

subsequent operation, fit or appearance of the finished garment.

3.6 QUALITY CONTROL OF FINISHED GARMENT

Location

1. Collar

2. Buttons andButtonholes

3. Pocket

4. Hems

5. Yoke and shoulder

6. Side Seams

7.

8. Cuff

9. Finished Appearance

Inspect for

Both points same length (± / 8 in) Stripes, plaids, Checks, or pattern should match on both points.Uniformly stitched, no puckering, skipped orbroken stitches, or raw edges. Should lay flatProperly spaced, no puckering or fullness.Buttonholes properly sewed, no cut stitches. No broken buttons. Located so stripes, plaids, or patterns match (± / 8 in)Top of the pocket horizontal. Uniformly stitched no puckering, skipped or broken stitches, or ray edges. Comers securely tacked.Stripes, plaids, checks or patterns should match(± / 8 in) Should lay flat.Uniformly stitched, no puckering, skipped or broken stitches, or raw edges. Stitching 12/ 16 in from edgePleats (if any) properly placed. Uniformly stitched, no puckering, skipped, or broken stitches, or raw edge. Should lay flatStripes, plaids, checks, or patterns should match(± / 8 in). Uniformly stitched, no puckeringskipped or broken stitches or raw edgesStripes, plaids, checks, or patterns should matchthe sleeve (± / 8 in) . Uniformly stitched, nopuckering skipped or broken stitches or rawedgesClean of all loose thread. No oil / dirt stairs.Free of any fabric defect. No shade differencewith in a shirt from part to part (panel to panel)

QUALITY CONTROL FOR PACKING

Function and Scope of Packaging

Packaging ay has two major functions: distribution and merchandising. The

distribution function deals with packaging the apparel or allied product in a manner which

permits the apparel manufacturer to ship the product at lowest cost and/or in the shortest

time to the purchaser, without diminishing the quality of the product. The merchandising

function deals with presenting the apparel product in a manner designed to stimulate

consumer desire for the product.

Both functions have the same scope with respect to retaining the product’s

durability and style specifications during the journey from the factory to the retailer.

Creasing, crushing, and dust are the quality deterrents that have to be prevented in packing

practically all consumer items. Military apparel, and apparel destined for export or

shipment to extremes of climatic conditions, must be packaged to protect the product

against hazards such as wetting, mildew, fungus, excessive light, and handling damage.

Handling damage refers to tears, creases, and stains inflicted when the package is broken

by shipping handlings.

Types of Package Forms

The basic types of package forms used in apparel and allied products are. bags,

boxes, cartons, cases, crates, twines (or cords), and wrappers.

In merchandising packaging, the product is packaged in the container in which the

customer is expected to receive the product. The product may be packaged singly, such as

shoes, or in multiple, such as hose. Shipping packaging is the packaging in which the

retailer receives the products in hulk form. A merchandising package is a shipping

package if the shipping handlers (truck men, freight men, etc.) handle the same individual

bulk forms the retailer will pass on to the consumer. For example, if a group of boxes of

shoes is tied together With twine (or if they are crated, cased, or cartoned), the shipping

package is the corded, crate, case, or carton unit.

The individual shoe box is the merchandising package unit. If the shoe boxes ire

shipped individually via truck without group bundling with cord, crate or other packaging,

then the merchandising package becomes the shipping package. In such situations the

merchandising package and shipping package are synonymous. Cases and crates are made

basically of wood, whereas boxes and cartons usually are made of cardboard and/or

plastic. Bags and wrappers are made of paper or plastic film. The case is a package which

has no openings in any of its sides. A crate is a package which has openings (spaces)

between the wood boards which make up its sides or ends. Boxes are containers with

separate covers.

A box contains two or more pieces. Cartons are containers which do not have

separate covers. The carton is a one-piece container. Boxes and cartons are either of the

folding or set-up type. The folding box or carton does not require staples, glue or tape to

hold its sides in shape. The cut of a folding box or carton permits the box or carton to be

folded and shaped from a flat sheet (or sheets of paper or paper board

The set-up box or carton requires staples, glue, tape or some other device to retain the

shape into which the paper or paper board has been folded for some basic models of set-

up boxes).

Type of carton ( Courtesy Hanger Pac)

Set-up paper boxes

Bags are non rigid containers made from paper or plastic film. These containers do

not have the rigid structural form present in boxes, cartons, cases, and crates. The two

basic types of bag containers are sacks and envelopes. The most popular bag forms are the

flat square satchel bottom and automatic self opening Envelopes are open-end non rigid

containers w Inch have flap extensions on one side of the container for closing the

container Sacks do not have flap covers The sack is closed by folding all sides of the

opening in a closure pattern

Types of paper (or film) sacks and envelopes

Wrap packages are parcels made by encasing the products in sheet paper or plastic

film. The wrapping does not have the basic structure of a sack, or envelope. The’ side(s)

and bottom of sacks and envelopes are always sealed, whereas a wrapper is an unsealed

non rigid sheet. Sacks and envelopes are usually fabricated before the packaging. Wrappers

are secured in the package formation with sealing tape, cords, or bands. Cords and bands

are non rigid linear mediums which are used to make packaging somewhat similar in

structural principle to that of the crate.

Types of Packaging Materials

The basic packaging materials used for apparel and allied products are paper,

plastic film, wood, nails, staples, cords (includes twine and rope), gum tape (cloth and,

paper), and bands (metal). Wood cases and crates are used for bulky export or rugged

shipments which may be subject to a lot of shipment handling abuse. The wood consists

either of sheet plywood or tongue and groove boards (for types of wood cases). Soft

woods are usually used because they have sufficient strength and cost less than

hardwoods.

Paper and plastic film products are the most popular packaging materials used in

the apparel and allied industries. The basic paper materials used for packaging apparel

products are Kraft, corrugated, crepe, tissue, paper board, paper foil, and waterproof

paper. Waterproof paper is generally used for export or military

Wooden Shipping Containers

Wooden shipping containers Left: box with double-cleared ends, reinforced against

splitting; double-nailed on all sides; suitable for heavy loads. Center: nailed box reinforced

with end cleats which are extended to strengthen top and bottom. Right: nailed box with

cleared reinforcing members inside, to reduce over-all dimensions. (Courtesy Modern

Packaging-Encyclopedia) packing It consists of two or three sheets of Kraft paper is the

most popular with asphalt or some plastic substance. Kraft paper is the popular wrapping

paper.

It is a natural brown paper made from sulphate pulp. The term Kraft comes from

the German word meaning “strength.” Strength is supposed to be the outstanding

characteristic of all Kraft papers. Kraft paper is a made or rolls in varying degrees of

thickness from 0.002” to W.02r’: plain Kraft paper is made in thicknesses from 0.002” and

0.009” and coated Kraft paper from 0.002” to 0.020”. Asphalt Kraft paper has thicknesses

from 0.004” to 0.018” generally speaking, stiff paper over 0.012” thick is considered and

be paperboard. Most Kraft paper used for wrapping is under aft paper comes in rolls or

sheets in various widths from -0 84”. Paperboard is used for set up boxes and templates

packing templates are form such as shirt boards around which the appeal product is

packaged.

Tie two basic types of corrugated paper are flexible corrugated and corrugated

board. Flexible corrugated consists of a ply of flexible paper backing to which one side of

a fluted paper is adhered with an adhesive. The fluted paper flexible: It comes in various

sizes of fluting, height, and Wavell.

In corrugated board the paper backing consists off paper board. Single face

corrugated board has paper attached to only one side of the fluted paper. Double

corrugated board consists of fluted paper sandwiched between and attached to, two

parallel paperboards. Flexible corrugated comes in sheets or rolls. It is used basically for

handling insulation in conjunction with wrappers, cases, and crates. Go-izated board is

used for cartons and boxes.

Crape paper is distinguished by its wrinkled surface. It is made in a range of

thicknesses and soft nesses. Although crepe papers are used basically as shock insulators

to prevent crushing, fine crepe papers are available for decorative merchandising.

Gummed crepe in strip rolls is a popular sealing tape four saling wrappers and cartons.

However, gummed Kraft stripping is still the most popular seal tape for cartons and

wrappers.

Tissues, thin paper sheets usually under 0.002 or 0.003, COIT1CS in sheets

varying in size from approximately, 18” x 24” to 24” x 36”. Tissues are used for both

shock insulation and decoration. Paper foil is metallic paper. It consists of paper stock

(pulp) laminated or coated with metallic such as bronze, aluminum, or copper. In apparel

packing, paper foil has a purely decorative ‘function. Paper foil comes in sheets or rolls.

Laminated foils come in thicknesses as low as ‘0.001”.

Plastic films are rapidly replacing paper in some packaging uses. Plastic films are

made from cellulose derivatives, rubber bases, or synthetic resins. Cellulose acetates,

Pliofilm, Vinyl film, Polyethylene or Mylar are some of the popular types of plastic films.

Plastic’ films range in clarity from transparent to opaque. They come in widths up to 60”.

Plastic films have one major advantage of paper besides the clarity range. Plastic film can

be had in thicknesses as low as 0.0002” with strengths higher than paper which is ten

times as thick.

Quality Specifications for Packing MaterialsQuality specifications for packaging paper and film are similar to some of the

quality specifications for fabric. The basic quality factors in paper and films are:

A. Properties

1. Clarity

2. Thickness

3. Width and length,

4. Basic weight (lbs. per ream of 500 sheets of 24” x 36”)

5. Yield, sq. in./lb.

B. Characteristics

1. Tensile strength

2. Elongation

3. Bursting strength

4. Tearing’ strength

5. Flammability

6. Porosity, air

7. Moisture permeability

8. Sunlight transference

9. Dimensional stability to heat

10. Dimensional stability to sunlight

11. Resistance to odors.

There are other characteristics for measuring paper and plastic film quality but

they are not important for establishing quality for apparel product packaging. The width

and length of paper and plastic film is determined by the machine and cross directions.

Machine direction is the direction parallel to the paper’s movement (plastic film)

movement during its fabrication in the paper machine. The machine direction is the length

of the paper. It is analogous to the warp in woven fabrics and the wale in knitted fabrics.

The cross direction in paper (plastics) is the width of the paper; it is the direction at right

angles to the machine direction. The cross direction in paper is analogous to the filling in

woven fabric and the course in knitted fabric.

The general approach used for testing paper and plastic properties and

characteristics is similar to that used for testing textiles.

The standard accepted tests for testing paper and paper products are the tests

published by the Technical Association of the Pulp and Paper Industries (TAPPI) and the

American Society for Testing Materials (ASTM). Although there are joint ASTM-TAPPI

Committees, one or two of the tests, published in respective standards, differ slightly. The

military forces of the U.S.A. used the TAPPI standards for testing procedures.

Shipment packages have to meet rules and regulations in quality which are set by

the postal authorities and railroad, motor, and air freight associations. There is a Railroad

Freight Classification which stipulates rules for governing package standards. The

National Motor Freight Classification governs shipments of freight by motor vehicles.

Many of these rules are similar to the rail freight rules. The U.S. Post Office has its own

set of regulations governing packages shipped via parcel post.

Most corrugated boxes and cartons carry certifications by the box maker. The

certification merely state certain quality - factors such as bursting strength or support

strength per square inch. The certification does not mean that the container is adequate to

protect or ship anything that fits into the box (or’ carton). Adequacy of a shipping or

merchandising container must be determined by the user, the’ apparel manufacturer. The

choice of container is largely an individual matter.

It depends on the unique requirements of the individual manufacturer. The manner

in which a package takes or retains printing, chalk, crayons, or other writing mediums is

an important feature in selecting packaging material in some situations. This importance

depends on how much and what type of writing (or printing) will be done by the apparel

manufacturer, the shipping agency, and the retailer.

4.3.5 Merchandising Packaging

The merchandise package is the unit the consumer receives when he selects the

product. What functions must a merchandising package perform in order to stimulate sales

of the product in the package? From the consumer point of view the merchandise package

should:

(1) identify the product,

(2) enhance the appeal of the product,

(3) attract the customer to the package, and

(4) Protect the product quality until the consumer uses the item.

Transparent plastic film is useful in meeting all of these requirements. Seeing the

product makes it easy to identify and attract the consumer. Color and design on the

package are other ingredients that are used to identify, enhance, and attract. The manner in

which the product is packaged geometrically is a big factor in enhancing the appeal of the

garment. What part of the garment shows and how does it show off? Would a skirt or

blouse in a transparent package show off, better with the collar buttoned-up or open.

The utility of the package is a big factor in attracting consumers. Does the package

itself have a semi-permanent or permanent value? Can it be used by the consumer for

storing things at home or as a luggage item when making trips? How coin for table is it for

the consumer to handle the package.

The artistic value of a package is another persuader which attracts consumers. To

what extent would the consumer like to be seen walking with the package? If the

consumer would always insist on having the before leaving the retailer, there is still room

for improving the design of the merchandising package.

The ideal merchandise package protects the product against sun, rain, wind (dusty,

and macerate pressure. Moderate pressure here would be the average carrying and

handling pressures exerted by the consumer.

From the retailer’s point of view the merchandising package should have additional

values to those enumerated for raising consumer appeal. In regard to protection the

package should be able to carry a certain display eight without crushing the product or

distorting its quality. How high can the packages be stacked for display or storage

purposes? ‘What is the safety factor of the package with regard to (1) the garment quality,

and (2) personnel safety? Under what conditions will the stack topple?

Handling cost is an important consideration for a retailer in evaluating a

merchandising package. How much volume does the package require for storage? How

well does its shape and dimensions lend itself:

1. Minimizing space requirements for storing many of these packages

2. minimum time requirements for

3. a. receiving and checking a delivery

b. storing the packages in

A. storage

B. the store’s selling area

c. dispensing the package

A. by a sales clerk

B. by consumer self-service

A merchandise package must be designed to meet the needs of the retailer and the

desires of the consumer. In many apparel items, merchandise packaging is reduced to a

hanger pills a short plastic film shoulder cover for the garment, and a colorful tag on the

garment. This is the ideal merchandising package for many situations because the

consumer wants to see as much as possible of the garment. In addition to this, the

consumer wants to feel the fabric. If the consumer is expected to want to drape or fit the

garment, packaging tags, pins, or clamps should never be so placed as to impede or cut the

consumer during the draping or fitting process. A merchandise package that is ideal for

one retailer may well be worthless for another retailer because their merchandising

policies for the same item are different. Each policy may be ideally suited for the

particular retailer because the retailers sell the same item to consumer groups with

different buying attitudes and approaches.

QUALITY CONTROL FOR WAREHOUSING

An increasing number of retailers now choose to stock products on a “just- in-

time” basis. Advanced has invested to meet this market need and strong capacity at our two

HM customs bonded sites now stands at more than 2 million hanging garments and

200,000 cartons.

Advanced has established EDI links with the major retail chains that facilitate the

daily and weekly order picking to over 1,000 individual retail stores.

QUALITY CONTROL FOR SHIPPING

The shipment package performs the distribution function. It is the package the

carrier receives and delivers to the retailer. It delivers the merchandise package to the

retailer (or wholesaler). What are the criteria for evaluating a shipping package’s ability to

(1) protect and preserve the garment quality, and

(2) Reduce handling costs

Shipping packings may be divided into four classes with respect to the protective

form:

(1) closed containers carrying garments

(a) Covered completely individually by a merchandising package (closed merchandising

packages),

(b) Without a covering merchandising package (an “open merchandising package”), and

(2) open containers carrying garments

(a) in closed merchandising packages, or

(b) in open merchandising packages and its garment during the distribution process,

the shipping package must be designed to do the following:

(1) cushion,

(2) separate,

(3) brace, and

(4) Ward off water and dirt. A shipping package braces properly when it prevents

normal loads and pressures exerted on it, during the distribution process, from

damaging the merchandise package or its garment. Some open shipping containers

fail to meet this condition for crowded carrier conditions. The shipping package

separates properly when it prevents the packer from crushing garments against each

other or against the sides of the container. The proper placing of dividers and

spacing templets can prohibit packers from crushing or creasing the open

merchandise packages (uncovered garments). Rigid merchandise packages, such as

boxes or cartons, often do not require dividers for closed shipping containers. If the

shipping container is marked or labeled properly as to the maximum space load for

the merchandise package, this should be enough to prevent the packer from

overloading the shipping container. Space templets and insulation packing also

provide cushioning. The shipping package cushions properly when it prevents the

garments or merchandise packages from impacting with damaging force against the

adjacent surroundings. This occurs when the items shift violently due to sudden.

acceleration and deceleration changes in momentum during the carrying and

handling processes.

All shipping containers, open or closed, must prevent the garments or merchandise

package from being marred by water or dirt Open shipping containers cannot accomplish

this under certain carrier and shipping conditions. The choice and design of a shipping

container open or closed depends a great deal upon the carrier and shipping conditions and

handling methods.

The apparel manufacturer’s shipping handling cost varies with the type of shipment

container he uses. All shipment containers require the following shipping activities to

some degree:

(1) Acquiring the empty container

(2) Positioning the container,

(3) loading the container

(4) sealing the loaded container

(5) Coats, suits, or dresses transported without individual covers on hangers,

suspended from portable hanger racks, are examples of open merchandising

packages carried in open containers Cartons with hanger racks, “Hanger Pac,” are

examples of closed containers designed to carry the same garments in open or

closed merchandising packages. In fact, any shipping packages can carry open or

closed merchandising packages. labeling the sealed container, and

(6) Stacking or carting the loaded, sealed, labeled container.

The manufacturer’s shipping handling cost is equal to the sum of the costs for

these six activities. His total shipping costs include costs for the shipping supplies (paper,

etc.), rent, utilities, shipping equipment, supervision, clerical and maintenance labor for

these activities. The details of methods analysis for each of these six activities are treated

in Section 8 of this chapter. The handling costs and the other shipping costs will vary in -

large measure with whether the manufacturer uses prefabricated containers, such as set-up

boxes, set-up cartons, portable garment racks on casters or containers he must fabricate

himself from flat box and carton shapers, wrapping paper, plastic film, or precut lumber.

Prefabricated containers save positioning and loading time; but they require more space

for storing the empty containers before use.

The apparel manufacturer must also consider the retailer’s receiving cost with

respect to the shipping container. If the retailer pays the delivery charges, how will the

type and size of shipping container affect the charges? How does the type of shipping

Container affect the retailer’s cost of opening the container, unloading, and checking the

contents? How well can the retailer temporarily store this loaded container? These factors

may be a deciding factor in determining a retailer’s source of supply in a highly

competitive situation.

STATISTICAL QUALITY CONTROL

Definition and Concepts

Statistics :

Statistics means data, a good amount of data to obtain reliable results. The science

of statistics handles this data in order to draw certain conclusions Statistical techniques

find extensive applications in quality control, production planning and control, business

charts, linear programming, etc

Quality :

Quality is a relative term and is generally explained with reference to the end use

of the product. For example, a gear used in a sugar-cane juice extracting machine though

not of the same material and without possessing good finish, tolerance and accuracy as

that of a gear used in the head stock of a sophisticated lathe may be considered of good

quality if it works satisfactorily in the juice extracting machine.

Thus, a component is said to be of good quality if it works well in the equipment

for which it is meant Quality is thus defined as fitness for purpose. Taking another

example, a good quality car (wheel) lifting jack may prove itself a bad quality product

when tried on a five or seven and a half tonner (vehicle).

Organization of an inspection department

Control. Control is a system for measuring and checking (inspecting) a phenomenon. It

suggests when to inspect, how often to inspect and how much to inspect In addition, it

incorporates a feedback mechanism which explores the causes of poor quality and takes

corrective action.

Control differs from ‘Inspection’, as it ascertains quality characteristics of an item,

compares the same with prescribed quality standards and separates defective items from

non defective ones Inspection, however, does not involve any mechanism to take

corrective action

Statistical Quality Control: Basic Fundamentals

A quality control system performs inspection testing and analysis to conclude

whether the quality of each product is as per laid quality standards or not. It is called

statistical quality control when statistical techniques are employed to control quality or to

solve quality control problems Statistical quality control makes inspection more reliable

and at the same time less costly. It controls the quality level of the outgoing products.

Using statistical techniques, S Q C collects and analyses data in assessing and

controlling product quality. The technique of S Q C was though developed in 1924, it got

recognition in industry only dung second world war The technique (S Q C) permits a more

fundamental control It scientifically fixes the process tolerances.

The fundamental basis of statistical quality control is the theory of probability.

According to the theories of probability, the dimensions of the components made on the

same machine and in one batch (if measured accurately) vary from component to

component. This may be due to inherent machine characteristics or the environmental

conditions. The chance or condition that a sample will represent the entire batch or

population is developed from theory of probability.

Relying itself on the probability theory, S Q C evaluates batch quality a controls

the quality of processes and products 5 Q C uses three scientific techniques, namely,

1. Sampling inspection

2. Analysis of the data, and

3. Control charting.

100% inspection as compared to sampling inspection is very tiring and costly. This

being continuous and monotonous, the chances of error in inspection also get increased

On the other hand, if a random. Sample is selected from a lot and relying on probability

concept it is assumed tore present the lot, there is much saving in the cost and labor

involved in inspection Moreover in certain cases as tensile or fatigue testing or analyzing

the chemical composition of an alloy, sampling is left as the only method of inspection.

Sampling plans control the average outgoing quality. The results are analyzed by

determining mean, range standard deviation and the control limits for prefixed level of

confidence S Q C also decides the size of the sample and describes its reliability.

As the control limits are plotted and individual observations marked on a graph

paper it takes the shape of control chart. The jig-jag lines of the control chart present

visually whether the quality of the product is improving or going down. Control charting

keeps a continuous eye on the processes and machines. It immediately tells if any process

or machine is getting out of adjustment. The causes ‘leading to such conditions are

explored and a corrective action is immediately taken to improve product quality.

Variables involve the averages of measurements whereas attributes deal with

percentages of parts rejected. Inspection using variables is mostly done on the shop-floor

and is important for the control of operations. Inspection using variables is more detailed,

contains more information, but involves higher inspection and other costs, per unit, as

compared to attribute inspection.

The manufacturer has to decide at some stage-which inspection to use, of course

depending upon requirements of his product.

Statistical quality control

Statistical quality control (SQC) is the term used to describe the set of statistical

tools used by quality professionals. Statistical quality control can be divided in to three

broad categories

1. Descriptive statistics are used to describe quality characteristic and relationships

included are statistics such as the mean, standard deviation, the range, and a

measure of the distribution of data.

2. Statistical process control (SPC) involves inspecting a random sample of the

output from a process and deciding whether the process is produced products with

characteristic that fall within a predetermined range.

3. Acceptance sampling is the process of randomly inspecting a sample of goods and

deciding whether to accept the entired lot based on the results. Accepted sampling

determines whether a batch of goods should be accepted or rejected.

Introduction: Dimension of Quality „Eight components of quality" (Garvik 1987)

SAMPLING PLANS

Sampling plans using attribute or variables are:

Single Sampling Plans:

A lot is accepted or rejected on the basis of a single sample drawn from bat lo

Double Sampling Plans: If it is not possible to decide the fate of the lot on the basis of

first sample, a second sample is drawn and the decision is taken on the basis of the

combined results of first and second sample.

Multiple Sampling Plans. A lot is accepted or rejected based upon the results obtained

from several samples (of parts) drawn from the lot.

Sequential Sampling Plans (Item by item analysis). Sequential sampling involves

increasing the sample size by one part at a time till the sample becomes large enough and

contains sufficient number of defectives to decide intelligently whether to accept or reject

thelot.

Other aspects of sampling inspection are:

(a) Rectification Plans. Under such plans, lots rejected by acceptance sampling

procedure are subjected to 100% inspection in order to separate defective pieces

from non-defective ones. The defective pieces may be rectified, if possible, or

replaced.

(b) Lot by Lot Sampling Inspection. The components are formed into lots and each lot

is accepted or rejected on the basis of the quality of one or more samples drawn

from the lot. The pieces in the samples may be inspected by using variables or

attribute data.

(c) Continuous Sampling Inspection. In this system the current inspection results give

an idea whether to go for sampling inspection or 100% inspection (i.e., screening

inspection) for inspecting the next items.

Single Sampling Plan

- Under this plan, a lot is accepted or rejected on the basis of a single sample drawn

from that lot.

- Method

1. Draw a single sample of size n i.e. of n component parts. The sample size may either

be

• calculated, or

• Found from tables.

2. Inspect the sample and find the number of defective components.

3. If defective pieces exceed the acceptance number C, the lot is rejected and vice

versa.

4. In case the lot is rejected, inspect each and every piece of the lot and replace the

defective parts or salvage and correct the defective parts

Double Sampling Plan

If it is not possible to decide the fate of the lot on the basis of the first sample, a

second sample, is drawn out of the same lot and the decision whether to accept or reject

the lot is taken on the basis of the combined results of first and second samples.

Multiple Sampling plan

A multiple sampling plan accepts or rejects a lot upon the results obtained from

several samples (of components parts drawn from a lot)

Multiple sampling plan procedure

i. A multiple sampling plan involves smaller first samples than single or double

sampling plans.

ii. A multiple sampling plan is comparatively difficult to design and explain, and

expensive to

iii. It involves a higher overhead cost as compared to single and double sampling

plans.

iv. It involves more record keeping.

v. In theory, multiple sampling may often permit lower total inspection than double

sampling for a given degree of protection because of smaller sample sizes

required.

vi. New methods, which simplify multiple sampling, such as automatic sampling

boxes may result in greatly improved efficiency in administering multiple

sampling plans.

(d) Sequential sampling plan (Item by item analysis)

• It is a plan in which sample size is increased by one piece (or part) at a time till the

sample becomes large enough and contains sufficient number of defective pieces to

decide intelligently whether to accept the lot or to reject it.

• It is easy to design, but more expensive to administer than a comparable

multisampling plan, since more steps are needed to take a decision.

• Since sample size is increased by one at a time, sample results are analyzed much

faster than in a single or double sampling plan.

• Sampling costs are least.

• Overhead cost is maximum.

• It is seldom used in lot acceptance control but is important because multiple

sampling is based on it.

SUGGESETED QUESTIONS

• Explain in detail about the sampling plans• Write notes on types of packaging• Briefly explain about the quality control and government contacts.• Explain in detail about the types of package forms• List down the quality specifications for fabric• Write notes on shipping package• Describe about the statistical quality control• Write notes on warehousing



SEMESTER : IV


UNIT : 3

SYLLABUS

Function of production control – production analysis – quality specifications –

qualitative specifications – scope of apparel manufacturing activity – coordinating

departmental activities – distribution of document and records.

INTRODUCTION TO PRODUCTION CONTROL

The function of Production Control is to produce the required product with

minimum total cost and time for required delivery. Minimum total cost includes direct

labor, indirect labor, raw material, equipment, capital, utility, rent, maintenance, supplies,

and supervisory costs. The production plan should analogous to the time table in a railroad

schedule.

It should permit one to anticipate the progress of the production of any and every

individual product from the receipt of the raw material to the shipment of the order. In

conjunction with this, the production plan should permit one to anticipate the itemized and

total cost of producing and delivering the product. The efficiency of the production control

performance is equal to the precision of the time and cost anticipation. The greater the

deviation from the scheduled time and cost figures, the poorer the production control

performance.

FUNCTIONS OF PRODUCTION CONTROL

Production Control is composed of a sequence of five activities: analyzing,

forecasting, planning (organizing and scheduling), deputizing, and supervising.

Analyzing is the process of determining the quality specifications of the product.

The analysis provides the specification for the following elements of production:

(1) raw materials,

(2) production equipment and tools, and

(3) production personnel; that will yield the durability and emotional appeal (style

factors) required for the garment. This presents the quality measuring scale for the

product. The analysis also gives the basis of quantitative production capacity of each

operation, job, or process. This is one of the requirements for forecasting the anticipated

load of production per unit time.

Forecasting is the process of estimating the future volume of sales, the rate of

sales, and the rate of delivery.

Planning is the activity of organizing the sequence of communications and

material processing. Every production process must be initiated or curtailed by some

communication. Without such governing devices there could be no precision scheduling.

Scheduling is the second half of the planning activity; it adds the “when: to organizing

“what” and “where”.

Deputizing consists of assigning the “who” to planning and executing what,

where, and when.

Supervising is the activity with which the production manager inspects and

corrects the execution of his production plan. It is the action that must be taken to change

the plan whenever production is ahead or behind the planned schedule because of

improper planning, unforeseen emergencies, or unpredicted occurrences.

PRODUCTION ANALYSIS & QUALITY SPECIFICATIONS

The quality specifications for producing a given garment (or product) are based on

the analysis of one of the following:

(1) The finished garment for the consumer,

(2) a muslin fitting or other facsimile of the garment, and

(3) a sketch of the garment.

It is usually possible to save a great deal of sample-making time and money by

properly analyzing a sketch before the sample even the fitting is made. It is quite common

in some areas to make samples before a production analysis and then discard them after

the production analysis because the production analysis of the sample shows that the

garment cannot be produced for the desired cost. The chances are that a good detailed

production analysis made from a rough sketch of the garment would have shown that the

garment could not be made for the desired cost. This would have saved the cost of making

the useless sample.

Determining the correct Quality Specifications

Defining the Quality

The need for the material having been determined, next we must define the quality

of the material needed first let us define “quality”. Webster’s defines quality as (1) a

degree of excellence; (2) superior in kind; (3) distinctive characteristics of superiority; and

(4) fitness.

To the buyer, the correct quality is that degree of material capable of performing a

specific function at a specific time. In purchasing there cannot be a separation of quality

from its intended use. That is, an item is not simply of good quality, it must be suitable for

a definite purpose. The notion that low price is of prime importance is widely held by the

inexperienced buyer. On the other hand, the purchase of a higher grade that exceeds the

standard for the item is poor buying and costly to the company. The correct quality of an

item is the ability of that item to meet, not necessarily exceed, the requirements for which

it is intended.

The final decision as to quality is a combination of characteristics desired for a

particular item. The aspects of technical quality to be stressed depend on the

circumstances for which the item is acquired. Sometimes there is the question of

immediate cost, ease of usage, ease of installation, or ease of making repairs. In some

cases, efficiency of operation is of prime importance and durability is secondary. We see

in the latter instance that simplicity of operation becomes the determining factor. For

example, we know that a hand calculator has become recognised for its dependability to

function under normal conditions, but we also know that the hand calculator cannot last

indefinitely.

The individual responsible for the final decision as to what quality to buy is

usually set by company policy, and this varies from company to company. It is generally

acknowledged that the final decision on technical quality rests with engineering or the

using department.

No matter what degree of technical accuracy an item has to possess for a particular

use, such item must be obtainable. It may be that the cost is so high as to make the sale

price of the finished product non competitive. This forces engineering to modify its

technical requirements. When there is only one supplier for that particular item, that

supplier may not have the ability or capacity to deliver the quantity required for the

proposed production schedule. In the final decision, a compromise between the technical

and economic quality is worked out. Frequent reappraisals are necessary in wake of

possible change in design or market conditions.

Purchasing Responsibility

Purchasing’s designated responsibility is to obtain the required material at the

lowest ultimate cost. When purchasing possesses good rapport, it can present information

that may permit modification of material, design, or manufacturing process. Co-operation

allows for flexibility in specifications that can reduce the ultimate cost of the material

required without detracting from the desired function.

Quality in General

Accurate and complete specifications play an important role in the purchasing

cycle, and great care must be exercised in their preparation. When these specifications

result from group participation (often engineering and / or the using department with

purchasing), the entire company benefits. It is not sufficient that the using department

know the quality required, but the quality specifications must be clear and understood by

the buyer and in turn by the supplier. This is a prime reason that top management gives

purchasing the authority to challenge the accuracy and the details of all specifications so

that they are clear and understandable.

Quality Specifications Classification

Quality specifications are the accurate and detailed description of the quality

needed and can be expressed as:

1. Description by brand or trade name

2. Description by industrial or commercial standard

3. Description by specification

a. by physical and / or chemical specification

b. by material and / or method of manufacture.

c. by performance

d. by market grade

e. by blue print

f. by sample

4. Description by combination of two or more of the above

1. Description by brand or trade name. This type of purchasing is the easiest and

simplest method to specify quality. The brand name of a product represents the

manufacturer’s continuous production over a long period of time of an item that

brand that the buyer finds almost impossible to conforms to a certain standard and

is accepted as a dependable product. The manufacturer’s branding of the product is

to ensure repeat business. The acceptance of a brand name product usually

commands a higher price than an unbranded or generic product. This higher cost

must be weighed against the buyer’s time to develop the quality specifications and

the higher cost for inspection.

Specification by brand name is not only desirable but may be necessary when:

1. The process is secret or covered by a patent

2. The quantity is so small that the buyer’s time to write a detailed description is too

expensive.

3. The inspection of unbranded items is too expensive.

4. Specifications cannot be put down with sufficient accuracy due to the manufacturer’s

high degree of intangible workmanship, which cannot be defined.

5. The operators in the buyer’s plant develop a real preference for a certain overcome.

There are some disadvantages to brand name purchasing, such as when:

1. The price level of the brand goes so high that the buyer has to seek unbranded

alternatives or develop his own specifications to maintain a competitive product

price.

2. There are many similar items on the market under different brand names or

unbranded names for lower prices.

3. Dependence on brand name tends to restrict the buyer from seeking lower priced

items or improved items from another source.

2. Description by industrial or commercial standard. This type of purchasing was

developed by manufacturers as a result of experience and repeat usage. Industrial

standard, like brand name, is an accurate and complete description of the quality of

material and workmanship and is accepted in the market. This enables the buyer to

order the required item without the need to write out a detailed description, thus

making the purchasing routine more efficient and saving time and money. When an

item has a profitable market, many manufacturers will be attracted to produce such

item and thereby contribute to the competitive system. For example, in the electrical

industry, regardless of the manufacture, all items are of industrial standard and will

conform to the electrical items of other manufacturers.

Some of the advantages of this purchasing are:

1. As with brand names, the buyer does not have to expend time and effort to write a

detailed description.

2. Lower prices due to highly competitive market

3. Ease of availability from many sources, thus eliminating the threat of slowdown or

shutdown or operation.

Some of the disadvantages include :

1. The upper and lower limits of variation in the standard can be so broad that not all

are acceptable for a particular use.

2. Unlike brand names where specifications are always the same, industry standards

require periodic (sometimes many) inspections to assure that the required quality is

maintained.

Description by specification: Specification enumeration is a detailed description of

the item wanted. It is the best and most common method used in purchasing. The

buyer has to be exacting in compiling the specifications and must be prepared to

spend some time on their development. It should be remembered that the supplier is

likely to supply the minimum of a range as set forth by the buyer. For example,

when the range is set for the item at 95 percent +/-3 percent, some of the suppliers

will strive to supply you with 92 percent, the minimum set forth.

The advantages to purchasing by specifications include:

1. During development of the specifications, through co-operation and communication,

there is the possibility for modification, standardization, or simplification of the

quality required, thus enabling the buyer to secure the item at a lower cost.

2. The buyer can purchase from several sources because

a. no one supplier has the ability or capacity to supply entire quantity, or

b. the buyer engages in dual sourcing to entice more competition.

3. Inspection of delivered goods can be measured against an exact standard

Some disadvantages include:

1. Excessive time spent to write final specifications, especially when the quantity

required is small.

2. More careful inspection is required in this type of purchasing than with brand-name

deliveries.

3. When specifications are exceedingly refined, suppliers refuse to quote resulting in

higher cost from those suppliers who bid. There is the added need for close

inspection to ensure exacting specifications.

3a. Description by chemical and or physical specifications: This type of purchasing

states the chemical and / or physical properties of the desired product. Dimensional

specifications are the term used to describe this type of purchasing, because the properties

are stated in measurable terms. This is true in the procurement of facts and oils, where

extreme variation may occur, depending on such variables as source, treatment, and age of

the item. This type of purchasing is used in the procurement of paints, chemicals, metallic

raw materials, etc,.

3b. Description by material and or method of manufacture: This type of purchasing is

where the specification is either the material or the method of manufacture or both. This

method is used by the military and in industry when there are unique requirements. The

buyer should have good communication with his suppliers, for when the suppliers know

the use expected from the item, they will be in a better position to help in determining the

material and / or method of manufacture. When this type of purchasing is used, the buyer

assumes full responsibility for the item, because the manufacturer follows the buyer’s

specifications. This type of purchasing has very little use in the industrial manufacturing

industry.

3c. Description by performance: This type of purchasing is when the buyer or anyone

else in the plant has limited knowledge of the item wanted. The buyer details the

performance requirement, usually for a machine or tool to be sued in the production

process, and thereby shifts the responsibility of the item’s performance to the supplier. To

obtain a satisfactory product, the buyer must select reliable suppliers and develop

competition, otherwise a very good but more expensive product than actually required will

be supplied. This type of purchasing frees the supplier to use any method to produce the

item, and with today’s technical advances can produce an acceptable product at a

competitive price.

3d. Description by market grade: This type of purchasing is used in the procurement of

natural materials, such as cotton, lumber, agricultural products, etc,. The market grade

indicates the degree of purity or quality of the commodity. The buyer must have

confidence in the supplier’s honesty and ability to furnish the requested grade. In lumber,

the lower the grade number, the fewer imperfections or impurities present. In some

commodities such as wheat and cotton, the upper and lower levels of the same grade are

so great that it becomes essential for personal inspection prior to buying. Then there is the

need for further inspection upon delivery to ensure that the quality is maintained. The

various grades are usually agreed to and accepted by the industry as set forth by trade

associations or by government. For example, number 1 grade pine wood indicates that it is

free form knots or irregularities. The relative content of an ore: “high grade” or “low

grade” ore.

3e. Description by blueprint: This type of purchasing is used when there is a need for

close tolerance or high degree of mechanical perfection, such as in the procurement of

machine parts for castings, forgings, punching, etc,. The blueprint or dimensional sheet

usually accompanies the written specifications to ensure that the requirements are clear

and understandable. It is helpful if the buyer is capable of reading the blueprint in

conjunction with the written description. The incoming product can easily be checked for

conformity.

3f. Description by Sample: This type of purchasing is used when there is no other

method of describing the quality required. It is occasionally used by lazy buyers who try

to avoid writing a description for the product. This type of purchasing is used when a

particular colour of paint cannot be adequately described. Or, when a particular machine

part without any identification markings is needed. There is difficulty when trying to

match a sample that has undergone wear and change. When a buyer uses sample

purchasing, the following are important:

1. The sample must be of sufficient size and / or quantity to afford ease in matching.

2. The sample should have, if possible, specific limits for acceptance.

3. Description by combination of methods. As the name implies, this type of

purchasing is when two or more of the above description methods are used to

specify the needed quality. The important thing is for the buyer to know what the

user wants and convey those wants to the supplier.

4. Brand X or Equal. There are purchases made by signifying “Brand X or equal” on the

purchase order. Exactly what does “or equal” mean? The question has prompted

many controversies as to exactly what is expected. Buyers put forth this type of

request when there are many manufacturers who supply this item under their own

brand names. It would be to the buyer’s advantage to list those brand names that are

acceptable.

Purpose of Specifications:

Specifications should be developed as a team effort among the departments

involved (engineering, production, marketing, etc., and purchasing) and should be based

on the following four considerations:

1. Design consideration of function.

2. Manufacturing considerations of economical production.

3. Marketing consideration of consumer acceptance.

4. Procurement consideration of markets, availability, and cost.

An important purpose for using quality specifications, aside from describing the

item, is to provide a uniform standard for (1) comparing competitive quotations and (2)

establishing a standard for inspection of incoming items (the acceptable range of quality).

When goods are too low in quality, they are eliminated for failure to meet the acceptable

standards. When the foods exceed their specifications, the cost generally eliminates their

acceptance. However, if the price quoted does not exceed those quoted for just meeting

specifications, it should be accepted.

Specifications written so closely around a particular product will exclude much, if

not all, competition. Many times these restrictive features are not essential for the intended

use of the finished product and end up costing more for its manufacture, thus reducing

profit potential.

Standardization

In our economy we have a high degree of standardization. When we travel by rail

across the country, the train travels over tracks owned by various railroad companies, yet

switching from one track to another is accomplished with such continuity due to the fact

that all rails are laid to a standard that most travelers do not realize this. The electric razor

we use in Ohio will fit the electrical outlet in New York or elsewhere because all

manufacturers of electrical components agree to standardize their industry’s products.

Standardization provides the consumer with lower prices, greater availability, and prompt

repair service.

Support from top management is the key element for any successful

standardization program. Standardization represents a team approach. The financial

officer, the purchasing agent, and / or the materials manager should be members of this

team, for they are ultimately involved with the supply scene. The objectives must be set

forth before the standardization team is formed. Some of these include:

1. To provide a mechanism to ensure or improve the level of production through value

analysis of materials and / or products with emphasis on cost containment and

quality of materials.

2. To reduce through standardization the expense of training personnel about the many

and varied products and techniques.

3. To minimize the inventory level by reducing the variety and sizes of the materials.

4. To assist department heads in understanding the problems of supplies and equipment

in the company as a whole.

The development of quality specifications is of value in the standardization of

materials and equipment, reflecting team effort of thought and concern. In other words,

the quality specifications are arrived at by agreement of those involved. Standardization is

also a process of established agreements on definite design, size, etc., of the numerous

similar items used, thus reducing the number of items handled by stores and freeing

capital for other uses.

The purchasing agent is in the best position to make contributions to standardization

because the purchasing department receives from all departments requisitions for many

similar items having slight differences, which can be reviewed and agreed to reduce the

number to a few or even on colour, design, size etc,.

Simplification

Simplification is an essential part of standardization in that simplification reduces

the complexity, variety, and / or sizes of the items.

Factors Influencing the Purchase Decision

Three factors go into every purchasing decision: (1) quality of the item, (2)

delivery and / or maintenance service, and (3) price of the item. Buyers should consider

these three factors in the order stated, for that is the order of importance. Unless the

requirements for quality are met, service and price are meaningless. These three factors

are interrelated and interwoven in the final judgment about purchase from a particular

supplier.

Delivery service is as important as quality and price in any purchase. One may

have good quality and low price, but if delivery is late, then the buyer did not obtain the

“best” price. Late delivery causes delays in production or even shutdown for the entire

company. The supplier must be flexible in providing delivery service whenever needed.

Maintenance service offered by suppliers must be taken into consideration when

purchasing a machine or other capital equipment. Any delay in providing the necessary

maintenance service when required can result in temporary shutdown of the production

process and cause a financial loss to the company.

Buyers should understand that the various services offered are not without cost.

Nearly all of us have returned something for exchange – there is no charge for the pick-up

and second delivery service. Those “free” services have either been included in the

original price or will be in a future price. In case of capital equipment, the one, two, or

even three-year warranty may or may not be included in the price for that equipment.

PRODUCTION ANALYSIS – QUALITATIVE SPECIFICATION

The steps for qualitative production analysis of a garment are as follows:

1. Examine the sketch, fitting or garment and determine the style line specifications of

the garment with respect to fit, draper, and silhouette.

2. Determine all the possible patter break downs of the garment which can yield the

style specification. Sketch the patterns in miniature with detailed contour for each

pattern and state the number of pieces for each pattern in the garment. Mark the

grain lines on each pattern.

3. Fabric analysis: determine the yarns (or filament), construction counts and finish of

the fabric to be used. Evaluate it drape and work characteristics with respect to the

specific style specifications. Trimming and findings analysis

(a) Determine the specifications properties and work characteristics of z and loop

strength, etc.

(b) Closures: buckles, elastics, hooks and eyes, lacings, snaps, zippers, cords

(c) Padding’s: prepared puddings should pads, closure pads, etc: padding raw material

such as cords, yardage, and bulk.

(d) Reinforcements – wide yardage (such as interlining) bulk (such as leather, stripping,

tape, bindings, piping, braids, cords, elastics

(e) edge finishes __outer linings, laces, bindings pipings, laces, cords elastics, yarns

(f) Decorations – appliqué, laces, bindings, pipings, braids, cords, elastics, yarns. Note

that the trimming and finding breakdown and the ensuing analysis is based of the

theme itself. The concept for using a cord will offer with whether one cord is to be

used for a closure, a padding reinforcement, and edge finish, or a decoration.

4. Process (construction) analysis with respect to quality standards

a) Determine and evaluate the sewing operations. State the specifications and its

accompanying tolerance limits.

(i). Stitching operations – stitch type, tension, line specification, required drape

specification.

(ii). Seaming operations - seam type, seam size, stitch size, tension, line and drapes

specification; operation sequence

(b) Determine and evaluate the preparation operations (assuming the sewing operations

are the prime’ operations, since those are evident).

(i). Cutting – set the quality specifications for;

(ii) Folding - set the quality specifications for;

(iii) Heating - set the quality specification for;

(iv) Marking – set the quality specification for;

(v) Positioning - set the quality specification for ;

(vi) Pressing – set the quality specification for ;

(vii) Turning - set the quality specifications for .

(c) Determine and evaluate the completions (finishing) operations. (i). Cleaning

(threads, etc); (ii) pressing; (iii) final inspections; and (iv) packing or packaging.

Production Analysis Quantitative Production

After the qualitative analysis has presented the list of quality specifications, the

quantity production analysis should be made to determine:

1. The production machine and/or equipment and the utility requirements needed for

the operation: preparation (this includes cutting and under pressing operations),

sewing operations, and completion operations (includes off-pressing).

2. Work station layout:

(a) The proper arrangement of materials, operator, machine arid or equipment, or tools,

and

(b) The proper work cycle for the job of the work station.

3. Transportation to the next work station:

(a) The method used, and

(b) The equipment used.

3. The flow process plan (grid); the sequence of operation with respect to:

(a) Spatial relationship, and

(b) Time relationship.

5. The production control plan: the production schedule (timetable).

Before it is possible to make some decisions on production equipment, work

station layout, and transportation equipment and methods, it is necessary to know the

amount of production required per unit time. A type of production equipment that would

be economical for one given volume production may very well be uneconomical for

another volume of production. Such decisions cannot be made without information based

on sales forecasts. These forecasts often require information regarding the price of raw

materials and labor before they can be made properly It is therefore necessary to element

the scope and structure of apparel and allied manufacturing in order to determine the

elements and their relationship on manufacturing.

SCOPE OF APPAREL MANUFACTURING ACTIVITY

Apparel Manufacturing contains the following activities: organizing and financing

the endeavor, selling, purchasing, designing hiring personnel, receiving raw materials,

processing the raw materials into the finished product, distributing the product and

accounting the financial status of the endeavor. The exact departmentalization of a

manufacturing venture will depend on its size and nature. In some cases, sales and

purchasing may be grouped into one department; receiving and distribution may also be

combined as one department.

The organizational structure, for production control purposes, must contain all the

activities in which the individual firm engages. The delineation of activities into

departments must be based on principles of function. Organisation and Personnel- The

coordination, that will be possible, and will exist among the departments (for the common

economic welfare of the firm), will in a large measure be correlated to the wisdom with

which the departmental delineation has been made. The coordination among the

departments will be based on the following factors:

(1) The lines of communication,

(2) The means of communication,

(3) The types of data records and , memos available in each department for

(a) making decisions within the department, and

(b) forwarding necessary data to other departments necessary for their decisions)

COORDINATING DEPARTMENTAL ACTIVITIES

In order to control activities, means are needed to give one the authority to take

action. Cutters, operators, pressers, etc., must receive information as to what, when,

where, and perhaps how to do something.

There are three types of controls necessary to successfully co-ordinate

the interdepartmental activities of the department. These three basic controls are

(1) Directives—orders which give one the authority to do something;

(2) Records—tabulated results of doing; and

(3) Identification— labels giving specific identity to the products being processed.

A directive or order must give information on what, when, where, whom and the

command or authority to act A record or inventory must tell what when where and

sometimes the is ho and/or how of the action The identification or designation form

merely puts a specific what on each item being processed in the plant Proper production

planning, deputizing, and supervision would be impossible without the aid of these three

types of production control tools.

In order to determine the format, content, and distribution of each of these three

control forms, one must first establish the channels of communication and the recording

posts that are necessary in the departmental structure. The selection and sequence of

communications should be such that each department receives the proper type of directive

and record in sufficient time to organize and carry out its duties. The type and placement

of record posts should be based on the need for gathering data necessary to decision

making. This calls for records at the place where the action occurs and at the place where

the decision is made. In some firms, the size of the endeavor permits only one set of

records, whereas larger firms may require a definite distribution of records.

The format, content, and distribution of control forms will be governed also by the

type of production policy in the firm. An organization may choose to produce under one or

more of the following policies

(1) Job order production

(2) Stock order production the firm will produce only that for which it has secured a

specific sales contract. Processing (and sometimes purchasing) is not initiated until there is

a sales contract. The firm produces only that which was previously ordered by a sales

contract. Stock order production consists of processing against anticipated sales. The firm

decides to produce a given amount and is willing to gamble that it will sell the production.

In job order production, the production plan is tailored to meet the demands of sales,

whereas in is tock production sales must tailor its activities to meet the production plan

initiated before selling begins. Most firms use a combination of these two policies. Special

order production is production based on a description, sample, or sketch of a product

which the firm has not made. Stock production and job order production are based on

sample products that have been made and presented to the sales force. The samples have

been made in a pilot production; qualitative and quantitative specifications have been

largely resolved or verified during the sample production period. In special order

production, specifications must be drawn up during or after the sales order (or contract).

Here, production planning must tailor itself, as best as possible, to the demands of the

individual sales account. Sales order collation is possible under job and stock production,

but it is often impossible under special order production. Sales collation is the activities of

grouping the contents of a group of sales orders in order to determine the total amount

required per product style, color, and size. Such collation usually permits one to produce

the total amount required at the proper time with less raw material utility, rent, capital, and

labor costs than would be possible if all the items on each sales order were produced in

separate production lots for each order received

DISTRIBUTION OF DOCUMENTS AND RECORDS

To control activities, means are needed for giving one the authority to take action. The

cutters, operators, etc., must receive information on what, where, when, and perhaps how

to do something. The same applies to section supervisors and all other employees. Besides

authorizations for action, means are needed to record the results of action, such as

inventories or production control charts.

In order to determine the proper amount and sequence of paper work and forms needed to

control production it is advisable to make a form distribution chart. This FDC should

show the following:

(1) Where each form originates: the authority;

(2) How many copies each form has and where each copy is distributed;

(3) The disposition of each copy, re: posting endorsement, filing;

(4) The sequence of paper work, form distribution and disposition in the whole control

system; and

(5) The relationship of various authorities and departments with respect to production

control. An FDC is somewhat like a graph in general structure. One axis lists the

various departments in the manufacturing organization among which a com-

munication system must be made. These are listed as best as possible in the logical

sequence for the flow of activity. The other axis in the FDC is the time axis; it shows

the sequence of control with respect to the progress of manufacturing. Figure is an

example of a FDC, in which color is used to show point of origin, posting,

endorsement, and filing for each communication control form. The color used for

posting automatically shows a record form such as an inventory or journal. The

exact departmental breakdown on the FDC depends on the organizational structure

of the firm

SUGGESTED QUESTIONS

* what are the scope of manufacturing activity

* Explain the production analysis on quality specification

* Write in detail about the distribution of documents and record.

* Explain the 5 aspects in function of production control

* Write in detail about the coordinating departmental activity

* Describe about documents and records

* Differentiate Quality specification and Qualitative Specification


STUDY MATERIAL

COURSE : II-B.SC (CDF)

SEMESTER : IV


UNIT : 4

SYLLABUS

Type of control forms – basic production systems – principles for choosing a

production a production system – evaluating production systems – flow process

grids for production Control – scheduling calculation, graph methods, scheduling

bundles of Varying amounts, mathematical formulas for scheduling – producing

many styles simultaneously – producing many styles consecutively in one line.

INTRODUCTION TO CONTROL FROMS

In the process of quality control the control at various level of production of

garments is monitored by various control forms. This helps in maintaining continuity in

the quality control whoever is dealing with the maintenance of quality control. Further

monitoring of the production process will be controlled by documentation. The stage by

stage documentation helps in not only achieving the expected quality also in completion of

production within target time.

TYPES OF CONTROL FORMS

Sales Order.

The out by the firm’s salesman from either a verbal order or written order received

from the customer- It contains the following information:

(a) date order was taken,

(b) delivery date or dates and amounts per date,

(c) where and how to be delivered,

(d) to whom the order is sold (customer’s name),

(e) the authority for the order and the customer’s purchase order number,

(f) the prices and terms of order,

(g) amounts ordered per size range,

(h) amount ordered per color range,

(i) packing and shipping instructions (other than those listed in (b) and (c),

(j) who took the order, and

(k) serial number. A suggested distribution for five copies of the sales order is:

accounting and finance department, production control, receiving and shipping,

customer, and salesman who service the account.

Sales Tally Form:

This is made out in the production control department. It collates all sales orders to

enable production control to determine the total amount needed per style and color. This

permits PC to order the correct amount of taw materials needed. It gives PC the

information needed for ordering raw materials and scheduling the cutting orders with

respect to size and color distribution and time. It contains the following information: style,

color and style listing in chart form, the date, time span (daily or weekly), and the serial

number. If two copies are made of this form the second copy would go to the sales

manager for market analysis (or whoever is in charge of this function). The original would

always remain with PC who compiles it and constructs the purchase and production

schedules from the information on the tally. Some organizations use three copies: one to

sales, one to production, one to purchasing.

Purchase Order :

This gives a vendor the authority to ship raw materials (or supplies) to the firm. It

is usually made out by purchasing, production control, or the departments using the

material or supplies. Some firms may use purchase requisition form which is made out by

production control or the department using the items. This purchase requisition usually

goes to the purchasing department in those situations where it is collated. The purchasing

department then issues purchase orders according to the needs listed on the collations. The

purchase order for raw materials should contain the following information:

(1) The date the order is given,

(2) The authority for the order and the order number,

(3) The delivery date or dates and amounts per date,

(4) Where and how to be shipped: also any pertinent packing instructions,

(5) The firm’s name,

(6) The vendor’s style and color names and/or numbers for the raw material amounts of

each ordered),

(7) The prices and terms, and terms the width, finish of fabric, and other pertinent

quality specifications for the fabric, such as pick count and tensile strength that are

needed for this fabric. (Pertinent specifications should also be listed for other kinds

of raw materials and supplies.) Where purchasing and production control are done

by two different individuals (or departments), five copies may be used with the

following distribution: the vendor, purchasing, production control, accounting and

finance, and receiving.

Receiving Memo:

This is made out by the receiving department and lists the specification and

amounts of all raw materials and supplies that are received. It contains the following

information:

(1) Date received,

(2) Item received: specifications and amount (the shipper’s style number or name, also

the firm’s style number or name),

(3) From whom received (carrier),

(4) The shipper’s name,

(5) Firm’s purchase order number for the shipment,

(6) The shipper’s sales order number for the shipment, and

(7) The signature of the one receiving it signifying the purchase order authorizing the

shipment has been checked. In firms where three copies are used, usually one copy

remains with the receiving department, one goes to the production control

department, and the third goes to accounting and finance.

Cutting Order

This form is the initial work order made by production control. Large firms may

have systems where both cutting orders and cutting or spreading tickets. However, there

whereas small firms may use only one form and call it a cutting order or cutting ticket

However there is a difference between a spreading ticket and a cutting ticket or cutting

order although in certain situations the three may he synonymous.

Assume a situation where production control issues an authorization to the cutting

department to cut 1000 dozen garments of a lined garment which uses two different

fabrics: one for the lining and one for the shell or body. Also assume that the maximum

number of garments that can be spread at one time on any of the cutting tables in the

cutting department is 350 dozen bodies or 350 dozen linings.

The cutting department is ill take this 1000 dozen cutting order and make either

three cutting tickets to control each of the approximate 350 dozen cuttings of both linings

and bodies or the cutting department may make six spreading tickets to control each one of

the three body spreads and each one of the three body spreads Hence it is the cut size and

type of cut that defines and differentiates cutting order cutting ticket and spreading ticket

although firms sometimes use and one of these three and call it by any of the three names.

The precise definitions follow A cutting order is an authorization to cut a number

of garments made from one or more types of fabric and which may be cut in one or more

spreads A cut ting ticket is an authorization to cut a number of garments which must be

cut in two or more spreads depending on the different types of materials used The same

section for the garment cm be spread only once.

A spreading ticket is an au authorization to cut one of the fabric requirements for a

given number of garments on one cutting table u one spread. When a garment is made of

only one type of fabric and the cut ordered is made in one spread the spreading ticket and

the cutting order become synonymous.

Cutting orders should carry the following information :

(a) The date the order is issued and the serial number of the order,

(b) Style number and/or name of the garment,

(c) General description of the garment,

(d) Listing of the types of fabrics to be cut for the garment,

(e) The mill number or name of specific fabrics to be cut,

(f) The color and size distribution (and totals per size and color),

(g) The date these garments are required for shipment (or the special delivery date

itself), and

(h) Any special remarks with reference to items such as zippers, buttons, labels, tags,

and shoulder pads.

Cutting tickets should contain the, following information:

(a) The cutting order number against which the cutting ticket is made and the cutting

order date,

(b) The cutting ticket number and its date,

(c) The code numbers of the markers to be used,

(d) The color and size distribution of the amount to be cut,

(e) The number of bundles made for the sewing department,

(f) The work or pay control ticket numbers issued against the cutting ticket,

(g) The date work began on the ticket; the date the work was completed,

(h) The calculated yardage to be used,

(i) The actual yardage used,

(j) Remarks re: any discrepancy between the above two yardages,

(k) The names of those who worked on the lot (cutters, spreaders, etc.), and (1) the piece

goods listing; inventory number of each piece and its yardage. This (I) should be

entered on the cutting ticket when spreading tickets are not used. If spreading tickets

are used it may be advisable to enter piece goods listing against each spreading

ticket. Spreading tickets would have essentially the same information as cutting

tickets plus the cutting table number and/or cutting table area. Spreading tickets

should list the spreading, cutting, and bundling times for the spread lot.

Cutting Orders may be made in as much as five copies, with the following

distribution: production control, cutting department, sewing department, pressing

department, and shipping department. A two copy distribution of cutting or spreading

tickets would usually put one copy in the cutting department and one in production

control.

The cutting production control chart:

This would be made in the cutting department for the purpose of controlling

cutting department activities. It may be advisable to send a copy of this to production

control. Besides the usual delineations for scheduled production, actual production and

time, this, control chart should also have provision for each cutting table, each cutting

table area if long tables are used, each clicker machine or fixed band knife, and each

activity such as spread, mark, cut, or bundle that takes place at each table

Cutting Projection Tally (Weekly):

This is a device that may be used to inform the sewing department as to the exact

time the sewing department will receive each style (and the amount) next week. This form

should generally carry the following information:

(a) The day, date, and hour each style cut is ready for the sewing department;

(b) The amount, number of colors, and number of work bundles in each cut;

(c) The cutting order number, cutting ticket number, and move ticket number of the

cut (or job order numbers);

(d) The date each cut is required for shipment; and

(e) The date of the projection. This form would usually have two copies: one for the

cutting department, one for the sewing department; in certain situations, it may be

advisable to give a third copy to production control.

Re-ticket Swatch Ticket.

This would originate in the cutting apartment whenever garment parts that are

damaged, and cannot be used, have to be cut again. The same ticket may be used for

cutting sample swatches for sales. Each ticket should contain the date of the recut, the

style number and/or name of the fabric, the color, the inventory piece number, the yardage

used, the garment section(s) recur, the bundle number of the garment and the cutting ticket

number. One copy of this ticket remains in the cutting department, and a second copy goes

to the inventory section of production control.

Bundle Ticket (Work or Pay Control Ticket)

This control form originates in either the cutting department or the payroll

department. It is generally used for pay control as well as production control purpose. The

bundle ticket can be used for unit flow as well as bundle flow production systems. The

exact form of the ticket will depend on the production system used. All types of bundle

tickets should have two major divisions: one division which is returned to payroll control

by the production supervisory staff and the other division which is collected on the pay

cards submitted by the operators.

In sectionalized production systems, the bundle ticket should perforated in sections

equal in number to the total number of sub-assembly and assembly lines used to produce

the product (in one production system). Each section should have sub-sections perforated,

equal in number to the number of jobs in the sub-assembly line covered by the ticket

section. Each of these individual sub-sections will be detached from the main body of the

sub-section by the operator after she completes her job on the bundle.

The main body of the sub-section is the division that is returned to pay control by

the production supervisor after all the jobs in the section have been completed. Each of

these divisions the supervisory division) should contain the following information:

(a) The serial number of the entire bun-die ticket,

(b) The name of the sub-section (such as sleeve, collar, front, etc.),

(c) The style name or number,

(d) The cutting ticket number (or spreading ticket or more ticket number)

(e) The date the bundle was compiled in. the cutting department,

(f) The size, amount, and color of the bundle,

(g) The name of each job in the section and the number of the operator who did the job

next to each job name. Also, the date the operation was completed, and

(h) The signature of the supervisor or checker for the production section covered by the

ticket section.

The sub-section which each operator takes, after she completes her job should has

the following information listed

(a) The name of the job,

(b) The bundle ticket number,

(c) The amount size and color of the bundle

(d) The price of job (if a piece work usage system is used)

(e) The style name or number and

(f) The move ticket number controlling the bundle (or the cutting ticket number).

There should be only one copy of each bundle ticket. There should never be two or more

bundle tickets with the same bundle ticket serial number. The reason is obvious. If this

were not so it should be impossible to prevent payment twice for a given task.

Move Ticket

This ticket would originate in the cutting department. It can be dispensed with

under certain production systems. It controls all the bundle tickets issued against a cutting

or spreading ticket. For example, assume a lot of 150 dozen in 6 colors, 3 sizes, has been

cut on a given cutting ticket which controlled three different spreads: one of body fabric,

one ‘of lining, the other of trimming fabric. The move ticket lists the bundles made and

the bundle ticket numbers assigned to’ this cutting ticket.

The Move Ticket should contain the following information:

(a) The cutting ticket number (and spreading ticket numbers),

(b) The listing of bundle ticket numbers assigned,

(c) The move ticket number,

(d) The amount, color, size of each bundle,

(e) The date the move ticket was compiled,

(f) The cutting order number,

(g) The style name or number, and

(h) The completion date for the move ticket.

A move ticket does not necessarily have to draw against only one cutting ticket.

Two or more cutting tickets may furnish bundles for one move ticket, but the style should

be alike for all bundles. A move ticket should actually be a style or job order control

device. If it is a job order control device it may list more than one style when the

production system and sequence are alike for the style listed on the move ticket. It

inadvisable to use a move ticket to control styles made in different production systems

and/or sequences.

A job order form should be used in such cases. The job order would control two or

more move tickets. Job order forms should contain the following information:

(a) The job order number,

(b) The date the job order was made,

(c) The date the job order is required for delivery, and

(d) The listing of move tickets against this job order. Each of these move ticket listings

should give the style name or number of each move ticket, the move ticket number,

the cutting number of the move ticket, the total number of bundles on each move

ticket, the total amount per size and color, the grand total per move ticket,

customer’s name the (or code name or number) for when this order was made, the

sales order number(s) against which this job order was made. The distribution of a

move ticket will vary with the production system used.

A firm using five major factory departments, such as production control, cutting,

sewing, packing and ship-ping, may have five copies of the move ticket, with a copy

going to each of the five departments. The same could apply to a job order form

distribution.

Sewing Department Project Tally

This would originate in the sewing department after a cutting department projection

has been received. The form tells the pressing (or finishing) department as to the exact

time the pressing department will received each style (and the amount) during the next

week. This form should generally contain the following information:

(a) the day date and hour each style or job order to be sew ed will be ready for off-

pressing (or finishing);

(b) the amount, colors size and bundle distribution of each style

(c) the cutting order number, cutting ticket number, move ticket number (or job order

number) of each bundle;

(d) the date each bundle, style, move ticket or job order is required for shipment; and

(e) the date the projection is made and the time span the projection covers. A three copy

distribution would usually send one copy to production control, one to the sewing

department and one to the pressing department.

Pressing (finishing) Projection Tal1y.

This working originate in the pressing projection is received and would usually

duplicate most of the information listed in the sewing projection. A three copy distribution

of this form would send one copy to production control, one to pressing, one to the

packing and shipping department (or to the finished stock department).

Packing and Shipping Projection.

This would originate in the shipping department after the pressing projection is

received and it would list the following information: (a) the day and date of each shipment

scheduled to be made in the coming week, the customer’s name and the shipment

destination; (b) the style, color and size distribution of each shipment; (c) the sales order

number against which the shipment is made; (d) the cutting order (or cutting ticket

number) against which the shipment is made; and (e) the date time projection is made

amid the time span the projection covers. A three copy distribution would usually send

one copy to production control, one to time sales department and one to the shipping

department.

Charge Memo

Shipping memo is another name used for this form. This form is the form made out

for each shipment when the shipment is made. It lists the contents of each shipment and

gives the distribution of each shipping container (cartons, cases, etc.). A packing memo

would be a form used to list the contents shipped in one container. As to whether one or

both of these two forms are used will depend on the shipping system used. Each form,

however, will contain the name, initials, or number of the clerk who packs the shipping

container(s) as well as the style, color and size distribution in each container, the date the

shipment was made, the carrier, the sales order number of the shipment and the customer’s

purchase order number for the shipment if there is such number. (Some purchase order

numbers will also carry a department name or number.)

A four copy distribution usually sends one copy to production control, one to the

sales department, one to the shipping department, and one to the accounting department.

Sometimes a five copy distribution is used with a fifth copy going to the salesman who is

responsible for the account.

Invoice or Bill

This originates in the accounting department after the charge or shipping memo is

received. This usuall1y contains all the information on the shipping memo plus the price

of each item and the total amount due for the shipment.

A two copy distribution would send one copy to the customer and the other copy

to the accounting department. Some organizations may use a four copy distribution: the

third copy goes to the sales manager, the fourth copy goes to the salesman.

In such cases, shipping memos would not. be distributed to either the sales

manager or to the Salesman.

Production Control Ledger Cards (Inventor Record)

These forms are used by production to control purchasing, production and

inventory activities. Two basic forms may he used to control all these activities.

Production Control Card I may be called the planning or purchasing control card for

each style and color, if a style is made in six colors, six carols would be used to control the

planning for this style. . Each card or form would contain the following information:

(a) style number or name, color, fabric description, fabric width, yards per dozen or unit;

(b) the purchase record section—this section of the record contains the date of each

purchase of fabric in this color, the purchase order number, the mill to which the

purchase was issued, the yardage ordered, the price, the terms, the sales value of the

fabric ordered, and the amount of garments that can be cut from this purchase order;

(c) the sales record section—this section of the card lists the size distribution sold daily of

this style and color. It also lists the total amount sold and the amount to be sold for

which fabric is purchased and available;

(d) receiving record— this section lists the date cloth for this style and color has been

received. It also lists the receiving memo number, purchase order number, mill name

of each cloth shipment received, the yardage received, the yardage cut, the cutting

ticket number of each cut, the cutting order number of each cut; and

(e) the cutting order record—this section lists the date and number of each cutting order,

the size distribution of each cutting order and the receiving memo number of the cloth to

be used for each cutting order. This Production Control Card I acts as a raw material

inventory record as well as a purchase control. Production Control Card II is the finished

garment inventory control for each style and color. Each card or form would contain the

following information:

(a) Style number or name, color, fabric description, fabric width, yards per dozen or

unit

(b) The cutting ticket record — this section contains the date each cutting

ticket was completed, the cutting order number, the amount cut per size, time total

amount cut and the yardage used; and

(c) The finished garment record—this section consists of three sub-sections: “shipped

garments,” “on call or waiting garments,” “stock sell garments.” “On call or waiting

garments” are garments made against specific sales orders. These garments are

waiting to be shipped on specific dates listed on the sales, order or they are waiting

to be shipped as called for by the customer. Each sub-section has daily listings for

time size distribution for the style, and the total amount shipped, on call, Or in stock.

A common date line is used for all three sub-sections.

These two production control forms, raw material inventory and finished garment

inventory may be incorporated into one control form for controlling the complete

inventory on the basic raw material used in the garment. This may be done to save form

space; duplicate date or total amount columns may be eliminated. Posting time is also

saved in such situations. Supplementary inventory forms may be used for trimmings,

linings, buttons, etc. Many of these items would be controlled according to total general

need and not specific style.

The style range manufactured would determine the specific form and breakdown of

these inventory forms and purchase controls. Production control systems should be

tailored for each firm’s needs. What may be the perfect answer for one firm’s needs may

well be the worst possible control system for an apparel manufacturing firm because the

needs of their individual manufacturing policies and systems differ greatly.

Equipment Maintenance Record

This is a form on which a record is kept of the maintenance and repair work done

on production equipment such as cutting, spreading, sewing, and pressing machines. This

record enables one to determine when it has become economically feasible to replace the

machine. It also can be used to compare the relative merits of similar pieces of equipment

made by different equipment manufacturers. The record should contain the following

information maker, model number, and serial number;

(a) date of acquisition and cost;

(b) date and man hours spent on each repair and down-time adjustment;

(c) the parts replaced in each repair and the cost;

(e) sum of operating hours between repairs and adjustment

(i). summary of operating speeds and condition,

(ii) summary of types of operation

(iii) the operator (or operators); of remarks section for cause of breakdown.

Equipment Inventory Record

This record lists each machine by maker, model number, serial number, date of ac-

quisition, cost and relative performance value. In many firms, forms 17 and 18 can be

combined as one for some of the representative forms listed in this section.

BASIC PRODUCTION SYSTEMS

It is best to define the basic production systems before presenting the principles

and details of calculating a production schedule. The production system for any product,

be it apparel, furniture automobiles or gasoline is either continuous or in remittent with

respect to the time factor. In a continuous production system, the item being processed

does not stand still (not stored temporarily) between successive, processing operations. In

intermittent processing, the item rests temporarily in some storage area between.

successive processing operations. These successive operations can be performed by the

same worker or different workers. The products can be produced singly or in group.

Hence, the common denominator for creating each class.

Apparel production system is based here on unique combination of these three

types of dimensions:

(1) the scope of the workers’ duties,

(2) the time factor with reference to continuousness or in termittency of processing, and

(3) the type of product flow from work station: singly or in groups. These dimensions

yield the following types of apparel production systems:

Whole garment production systems

Complete whole garment

(1) continuous unit flow, and

(2) intermittent multiple flow

Department whole garment

Section Production

a. Sub-assembly line systems (synchronized)

1. Unit flow – continuous production

A. Operation sectionalization

B. J ob sectionalization

2. Multiple flow -intermittent production

A. Operation bundle

B. Job bundle

b. Progressive bundle system (unsynchronized)

1. Garment bundle (continuous)

2. Job bundle (intermittent)

There are two kinds of whole garment manufacturing systems, a complete whole

garment, and (2) departmental whole garment. It. the complete whole, garment system one

individual makes the entire garment from the cutting of the cloth to the final operation,

regardless of whether it is a sewing or pressing operation. The garment is ready for

delivery after the workers complete this final operation.

This system is used in a few places which are engaged in that branch of the

industry known as customer -wholesale.” They manufacture high-price exclusive

garments that are extremely limited as to the number made and also as we the distribution.

Possibly 10 or 20 garments at most would be made of each model, and the distribution

would be extremely discreet and select to insure against the remotest probability of any

two such garments being worn at the same time and place.

The nartrnenta1 whole garment system is also used by custom-wholesale

manufacturers as well as “high price” or better tress manufacturers. In the departmental

whole garment system one individual does all the work necessary to be done with the

equipment allocated to a department system may use more than one piece of equipment in

the department in fact they may even use every type of equipment used by the department

in some cases the entire department area a is actually their work station area.

There are two major kinds of section systems,

(1) Sub-assembly, and

(2) progressive bundle.

(a) Sub-Assembly Systems

In this system two or more operations are made on the same garment at the same

time. Instead of only one assembly line as is present in the straight-line progressive bundle

system, two or more assembly lines (or work stations) merge at this point (or points) to

form another assembly line (or lines) until the final work station is reached.

This system has two categories, each of which in turn breaks into two sub-

divisions.

(i) unit flow each garment part or assembled section moves to the next work station as

soon as the worrier finishes the job or operation. Unit flow systems operation or job

sect1onal1zation are often referred for synchronized production systems. There is a

minimum and maximum back log between work stations which must not be violated if

this system is to be operated without disrupting the time schedule of the production line.

The unit flow, or “synchronized” system, is actually the “continuous process”. The

sections are in a state of continuous activity, transportable or processing from the time of

the first operation to the last sewing operation on the garment.

Work is moved from work station to work station (or worker to worker) in and of

these apparel production systems by one of the following methods

(1) carried by an individual (floor boy, or floor, girl)

(2) carried by a vehicle, truck or basket, propelled by an individual; the operator or the

floor boy loads -the vehicle,

(3) conveyed by gravity conveyor the operator places, drops, or pushes the work onto a

chute, tilted tabler or bin,

(4) conveyed by mechanical conveyors: continuous action conveyors or automatic stop-

motion conveyors; the operator loads the conveyor at the end of each work cycle

(operation),

(5) conveyed on a passing table by action from the operator who is receiving the work.

Chutes, conveyors, passing or tilt tables are usually used for passing work from

station to station in sub assembly production systems.

The basis of definition for operation section and job section classification can best

be understood by referring to the definition of job and operation as defined . In an

operation section system, each worker performs only one operation; in the job section

system the worker performs two or more operations continuously.

In the multiple flow system two or more of the same work units (parts being

processed) move to the next work station at the same time in a group or bundle. This

bundle (it may be tied or untied) may in turn classified into two category operation bundle

and job bundle An operation bundle contains only the piece or pieces on which only one

operation may be performed & job bundle contains the piece or pieces on which two or

more consecutive operations may be performed The bundle, job or section, is passed or

transported as soon as it is completed to the next work station where it is scheduled to be

processed or to temporary storage. The bundle waits at this next station (or temporary

storage) until the operator here is ready to do the operation of this station on these items”).

(b) Progressive Bundle Systems

Progressive bundle system is a term used incorrectly in many areas to define

multiple flow systems which have no backtracking: systems built on the “product layout”

principle, such as the “sub” assembly system which is also based on product-layout

principles. In product layout, sequential work stations are always adjacent to each other.

The “process layout” is a plant layout in which the production equipment is grouped

together within areas according to a common denominator for defining the equipment. For

example, all sewing machines are grouped within one area of the factory. Also, within the

sewing area, different machines are grouped within defined sub-areas. If a plant uses five

different kinds of sewing machines such as:

(1) single needle lockstitch (Federal specification number 301),

(2) two needle lockstitch- 2 needle number 301,

(3) two needle number 401 stitch,

(4) single needle number 304 stitch, and

(5) three thread over lock machines (504 and 505 stitch type). These machines would be

arranged so that all like machines would be located adjacent to each other in

separate areas of the sewing department. This could also be carried further with

respect to groupings within stitch type sections based on operational fittings and/or

attachments; Machines fitted with like attachments or like fittings would be grouped

adjacent to each other. Most of the time such a layout would result in backtracking

or other disadvantages. Plant Layout types should not be confused with production

systems.

Progressive Bundle system, the parts of the garments are bundle are bundle in one of

two ways which define the type of Progressive Bundle System:

1. Garment Bundle

This bundle contains all the parts of a single garment. In conveyor systems a

conveyor carries all the parts of the garment from work station to work station in a tray.

The operator takes the part or parts needed for her operation and returns them to the

conveyor after she completes her operation or operations. The conveyor has a light or

buzzer signal which flashes or sounds a warning seconds before the conveyor is scheduled

to move the tray to the next operator. The work cycle time for each work station is usually

the same. However, there are some such conveyor systems working on ratios other than

1:1. Conveyor systems are used for single garment bundles. Multiple garment bundles are

usually worked without automatic conveyor systems, although conveyors may be used for

small garments such as bras.

3. Job, bundles

All the parts of the garment do not move together in Sequence from the first work

station to the last. The bundle contains the part or parts or the operations that are to be

done on one or more work stations. At certain work stations in the line, other parts

necessary for the garment are stored arid waiting for the part of the completed garment that

will come to this work station from previous work stations. In this system as in the

garment bundle system, only one operation is done on any given garment at any moment;

no other operation is being made in the garment while any one operation is being made.

The completion of the garment grows arithmetically as is passes through each time unit or

work station. This is actually a single assembly line system. Many garments that are made

on one of the progressive bundle systems may easily be made to greater advantage on the

sub-assembly system.

In the progressive bundle system (as defined here) two or three work stations may

do the same operation at the same time, but two or more different operations or jobs will

never be done simultaneously in a planned synchronized time pattern. In the synchronized

sub-assembly system there is either a definite bundle flow sequence between successive

groups of operators or there is a synchronized simultaneous operation on two or more

operations whenever the product allows such action. Trucks, chutes, and floor boys are

usually used as means of transporting bundles from work station to work station in the

progressive bundle system.

PRINCIPLE FOR CHOOSING A PRODUCTION SYSTEM

As to which is the best apparel production system will depend on the mission avid

policies of the manufacturing firm as well as the capacities of the personnel engaged in the

production departments. Where lot sizes are very small and style changes are frequent, it

may be advantageous to use superior craftsmen who can make the whole garment and to

use one of the whole garment systems.

However, as the lot size increases, it will be found to be advantageous to use one

of the section systems.

The sub-assembly system is superior to the progressive bundle system from the

point of view of time that the garment is in process. Although the processing man-hours

may be a like for the same garment made on both systems, t u. waiting temporary storage

time for the garment is less in I lie sub - assembly system since more than one operation is

(lone at one time. water, it may be that for a given garment (or group of garments). the

basic space, equipment, and/or labor costs are greater when one of the sub-assembly

systems are used.

It may be difficult to use a synchronized sub-assembly system economically when

the range of productive capacity in die labor force is great. This may make it difficult to

formulate a balanced production line which will permit a low inventory in-process. If an

operator cannot control her pace, should tend to disrupt the continuity of a synchronized

line. The efficiency of any bundle system, sub-assembly or progressive, would also

depend on how often it was necessary to tie and untie bundles and what percentage of time

was devoted to this delay. The delay would usually be greatest in garment bundle systems.

This, however, is avoided in many cases by not using tied bundles.

The process layout for plant layout may be very advantageous for balancing

workloads quickly, but this layout would normally lead to a great deal of backtracking.

Intermittent” production systems may be used as a definition of all bundle systems

with the exception of the garment bundle system. The “intermittent” system is a system in

which the garment waits ands still, before it is moved to1the next operation or before it is

next operation is performed.

EVALUATING PRODUCTION SYSTEMS

Any production system has four primary factors which make up the system and

these must be summed up to give the total time necessary to produce the garment or

product. The formula for this is:

Processing time + transportation time + temporary storage

time + inspection time = total production time

Processing time refers to the sum of the total work cycle times of all the processing

operations. Transportation time refers to the time necessary to transport the garment from

work station to work station, or temporary storage place, or inspection place. Temporary

storage refers to the total time the garment stan4s still, remains in one place without being

processed or inspect until it is transported to a process or inspection station, or until it

processed at the station where it is being temporarily stored.

In inspection station is any work station at which the garment is examined to see

whether the garment meets its quality specifications. Garments or operations that do not

meet quality standards are either sent to some process station for “repairs” or the garment

(or any of the parts) may be discarded, or the garment may be completed with a notation

to sell it as an “irregular.” This will depend on which policy process to be most

economical for various kinds of defects or damages.

One of the aims of any production system is to make the total production time as

small as possible. This automatically reduces inventory cost to a minimum regardless of

the relative costs of space, transportation, equipment, and labor. Hence, if we think of

processing time as a constant, the 100% efficiency mark we automatically see that one

should strive to reduce the other three factors of the production time formula (transporta-

tion, temporary storage, and inspection) to zero. The sub-assembly unit flow system

reduces temporary storage time to zero by combining temporary storage with

transportation. Theoretically speaking, It is transportation that is reduced to zero because

the transportation time where is actually a moving temporary storage device used present

each operator with a comfortable work backlog in order to do away with hand to hand

transport. This moving backlog in an insurance against “bottlenecks,” cessations in the

line which occur when an operator lowers her pace of production for a while due to the

intrusion of foreign work elements or personal indisposition for a few moments. The

garment bundle system also tends to have the effect (temporary storage time equals if the

garments is such that it cannot be made on the sub-assembly system). Sub - assembly

systems present many opportunities to economize temporary storage and transportation

space and time.

No definite answer can be given as to which production system is best unless the

garment style(s), specifications, working force, and manufacturing policies are known.

FLOW PROCESS GRID FOR PRODUCTION CONTROL

Most production managers, engineers, and manufacturers are familiar with the use

of the flow process chart as a tool for designing production systems and plant layout.

However, one’s ability to use any tool efficiently will vary with the design principles on

which the tool is built.

These flow process charts are inadequate because they are diagrams without any

time or space scales. Any production blueprint, diagram, or chart must be based on these

principles. The core of production system efficiency is time, whereas the more of plant

layout efficiency is time value based on space relationship plus space values)

Must be constructed with mathematical graph concepts using the grid formation of

a y axis, the ordinate, and an x axis, the abscissa. The y axis is the time line of the

production system and the longitudinal space line of the production or plant layout. This

time line, y axis, measures and depicts the time relationships that exist among the work and

temporary storage stations in the production flow. They axis also depicts the longitudinal

space relationships among the various work and temporary storage stations.

The x axis depicts the lateral space relationships among the work and temporary

storage stations. The work flows from the base of the graph the first time level, to the top

of the graph, the final time level. The total production time is equal to the sum of the v

time levels. Each time level is equal to the time required to produce a required amount of

product units. The production equipment and workers per work station on the graph will

be equal to that required to yield the required amount per unit time level. Such a flow

process chart, one with a graph grid structure containing ordinate and abscissa values, will

he referred to here, as a “flow process grid.

The flow process grid is a dimensional graph of the entire production sequence of

a product (garment in our case) which measures and shows the definite time and space

relationships of all factors in the production scheme (process stations, inspection

stations, temporary storage stations, and transport activities), necessary to yield a given

amount of products in a calculated time and space. The flow process chart is merely a

diagram of production sequence without regard to the time and space relationships in the

sequence.

The format of the flow process grid must portray the following factors on a

mathematical graph (1) the spatial relationship necessary between work stations for the

best plant layout; and (2) the time relationships required among work stations necessary to

yield minimum total production time. In order to depict these relationships clearly, it is

advisable that the grid contain a phrase, word, or symbol for every process.

This would enable one to evaluate a production system quickly. It would also

highlight the measures necessary to change the system in order to improve the production

efficiency.

The special committees of the American Society of Mechanical Engineers suggest

the following symbols for process charts O - Operations - U Transpiration V- Storage D -

Inspection D - delay A - an activity outside the scope of investigation.

SCHEDULING CALCULATIONS GRAPH METHODS

A balanced production system is one in which each grid station contains sufficient

worker to produce the same number of product units per unit time. All the grid stations

produce the same amount per unit time.

There are two simple graph-methods that can be used to calculate the minimum

backlog time required for minimum inventory in process without bottlenecking (an

operation waiting for work). Both methods are governed by the same mathematical

principle. The steps for the first graph method are as follows:

1. Determine the operating time per bundle for each job.

2. Compute the number of operators needed for each job in order to yield the balanced

production required per unit time (hour).

3. Construct a graph with the x axis, the abscissa, marked off in time units and the y

axis, the ordinate, marked off in bundle units.

4. Plot the information from steps 1 and 2, the operating time required to produce

groups of whole bundles for each operation. Plot this information in a block format

as illustrated in Plot the block graph structure for each job in the sequence in which

the jobs are performed in the flow process grid beginning the first job at the x. y zero

juncture of the graph. The block graph structure for each job will have a rising step

formation the slopes of the block graph structures will be alike for all the job

because the total amount be produced pet Unit time in each successive job is alike

for each job.

The stairway dimensions, rise and tread, of each ‘‘stairway’’ graph line will vary

according to the relative graph space measurements assigned to bundle and time values.

The block graph structure for a successive job will begin at the time value at which suf-

ficient bundles have been produced in the preceding job to permit all of the operators of

the successive jobs to begin working simultaneously.

If blocks from two successive block structures overlap, this signifies a bottleneck

between 5.the two jobs. It means a lag time is required between the time at which

sufficient bundles are produced and the time at which the successive operators can begin

without overtaking the production of the operators in the preceding job. The minimum lag

time, needed to prevent such bottlenecks, can be determined easily by measuring the

greatest abscissa overlap in two overlapping blocks. This overlap distance on the abscissa

indicates the minimum amount of lag time that must be allowed to the starting lag time. in

order to have adequate lag time for preventing bottlenecks. The starting lag time is equal

to the time required by the preceding operators to produce sufficient bundles to permit all

of the successive job operators to start simultaneously without encountering a future

“bottleneck.”

The graph shows that there will always be a definite repetitive pattern of backlog

between every two jobs. The pattern states the minimum and maximum number of

bundles in the inventory-in-process backlog between the two operations and the time

pattern with which they occur. The unit of pattern repetition between two successive

operators is equal to the number of bundles that the least common multiple for the two

groups of operators. One may add any safety factor they desire, to the theoretical minimum

lag time as an insurance against bottlenecking in the event of probable machine

breakdown, absenteeism, etc.

The need for lag time safety factors or lag time varies with the specific conditions

present in the individual plant. In some plants, it is not necessary to add lag time to

remove small block overlaps because the personality of each of the preceding operators is

such that they are motivated to produce above their individual normal pace when they are

faced with the prospect of the succeeding operators “catching up and airing for work”.

In the second graph method the block graph for each job is plotted on individual

graph sheets. The graph sheet for the first job is stabilized and the graph sheets for the

other jobs are superimposed on the stabilized sheet which perfect ordinate superposition

among in the sequence flow on the flow process grid Each graph, beginning with the

second operation, is shifted laterally along the abscissa (keeping the ordinate values super

posed perfectly until there is no block overlapping between these first two successive jobs.

The graph sheet for the second operation is then stabilized aria the graph sheet of

the third operation is shifted until all block overlap has been removed between the second

and third operation. This process is continued until all die successive graph sheets have

been superposed and shifted properly to remove block overlap. The finished product is a

graph showing the minimum lag times required between the successive jobs. The

respective minimum lag times are the values of the distances on the base abscissa line

(zero y ordinate value) between the initial production blocks of two successive jobs.

The graph without “bottleneck” overlap for the sequence of four jobs in The

balanced hourly production of each job is, 24 dozen per hour. Each bundle has 4 dozen

units. Table lists the number of operators needed to produce 24 dozen per hour the bundles

each operator produces per hour and the minutes required by each operator to produce one

whole bundle. The shad blocks show the final placement of each jobs block structure after

block overlap has been removed by either graph method 1 or 2.

The block structure in with hatch lines show original placements which produced

overlaps. There was no overlap in the original placement of job 2 with respect to 1. No lag

time other than the starting lag, was required here. Lag time is required between jobs 2

and 3 and 4. The minimum lag between jobs 2 and 3 is 20 minutes and the minimum lag

time between jobs 3 and 4 is 10 minutes.

SCHEDULING BUNDLES OF VARYING AMOUNTS

Although the amount per bundle will not be uniform in most plants, the same

graph methods can be used for bundle scheduling in such situations. In these cases, the

bundle amount used for scheduling purposes is equal to the average amount per bundle.

A safety factor should be added to the lag time in situations where there is a great

variation in the range of the amount of units per bundle size, the greater the safety factor

needed to insure against bottlenecks. The co-efficient of variance is calculated from a

representative, group of bundle which each job level is likely to be required to process

daily. The coefficient of avarice is equal to the standard deviation of the bundle amount

divided by the mean of the bundle amount.

MATHEMATICAL FORMULAS FOR SCHEDULING

The minimum backlog time or time lag between two successive jobs an be

calculated by using mathematical formulas. This ‘is faster than the graph method it is

advisable as a tool for those who can comprehend the mathematical principle and proof

of the formulas. An examination of the scheduling graph will show what is happening.

The formula (function relationship) that exists between two successive jobs is shown

clearly.

There are four types of job sequence relationships possible in a flow process grid:

(1) a smaller group of operators supply a larger group of operators, i.e., 2 operators

supply S operators;

(2) a larger group supplies a smaller group, i.e., 5 operators supply 3 operators:

(3) the number of operators for the two successive jobs are equal;

(4) there is a whole integer relationship in the worker ratio between the two successive

groups which yields a fraction composed of two whole numbers, one of which is I.

For example, the ratio is 5 to 15, 4 to 8, 9 to 3, or 10 to 2. In each of these ratios

the numerator or denominator is a whole integer when the other number is one

Job sequence type I when work progresses from a smaller number of operators to a

larger number of operators no lag time is required if the difference between the two groups

is I For example no lag time is required for the sequence 6 to 7 The some applies ii the

difference is 1 when this largest multiple or the smaller group is subtracted from the larger

group For example, in 3 to 10, 9 is the largest multiple of 3 less than 10. Since 10 minus 9

= 1 there is no lag time required for a 3 to 10 sequence The reason for th1s is that when

the ordinate of a and block rises only one ordinate unit above its nearest supply block the

abscissa a of this demand block will always extend one lag time unit beyond the next

supply block. This prevents any overlap between the supply and demand blocks in the

production cycle. Hence, the number of lag time units necessary to prevent a production

bottleneck is one less than the number of ordinate units the first demand block rises above

the nearest required supply block.

The lag time formula for a type 1 production sequence, a smaller group to a largest

to a larger group, is lag time type 1 = (LTU) - [({η2 – η1 or the largest multiple of η1}) –

1] where η2 is the number of operators in the larger group and η1 is the of operators in the

smaller group. In 3 to 5 we have 5 -3 =2 and 2 -1 = LTU . For 7 to 10 the answer is 2

LTLU ; for 6 to 11 the answer is 4 LTU.

It should be obvious now that all sequence of types 1 and 2 should be calculated

for LTU in the terms of the simplest production ration. For example ; sequence such as 6

to 8,9 to 15, 12 to 10 and 10 to 4 should be produced to 3 to 4, 3 to 5, 6 to 5 and 5 to 2

respectively and then, these terms should he used in the formulas for calculating the

required LTU.

The use of LTU in these two formulas makes it easy to visualize how lag time is

affected by bundle size. Lag time varies proportionately with bundle size. The greater the

bundle size, the greater the required lag time for continuous production: the smaller the

bundle size, the smaller the required 1ag time if the bundle time is halved, the lag time

will be cut in half and conversely, if the bundle size is doubled, the lag time will have to

be doubled.

There is an encompassing formula which can be used for calculating starting lag

time for either type I or type 2 sequences. Starting lag lime is the time lapse between the

starting time of two successive operators. This starting lag time formula is

SLT (LTU) (n1 + n2 - 1)

where n1 is the number of operators in the first job and n2 is the number of operators

in the successive job.

If we examine the lag time type 2 formula,

Lag time type 2 = (LTU) (n2 — 1)

SLT can be derived for type 2 by merely adding n1 (LTU), the time it takes the first

group of operators to prepare enough bundles to start all n2 operators at once without lag

time. Hence,

SLT = (LTU)(n2 — 1) + n1(LTU)

This can be simplified to

SLT = (LTU) (n1 + n2 — 1)

Now if we examine the formula for lag time type I, Lag Time Type I

Lag Time Type 1

Sequence #1—10 operators supply 3 operators

Sequence #2—3 operators supply 10 operators.

We assume LTU to be alike for both sequences: the LTU ratio here is 20 minutes. Then,

Lag time for sequence # 1

= (LTC) (n2 – 1) = (20) (3-1) = 40 minutes

Starting Lag Time for Sequence # 1

= (LTU) n1 +n2 -1) = (20) (13-1) = 240 minutes

Lag Time for Sequence # 2

(LTU)(n2 -1) = (20) (10—. 9 — I) = 0 minute Starting Lag Time for Sequence #2

= (LTU) (n1 + n1) = (20) (13 — 1) = 240 minutes

Note that although the starting lag times for both sequences are alike, the back-log

or inventory-in-process lag time (or temporary storage time between operators between

the two successive operators, is different for both sequences. Sequence #1 requires a 40

minute back-log or temporary storage time, whereas sequence #2 requires no back log

time between the two operations.

PRODUCING MANY STYLES SIMULTANEOUSLY

Many plants must produce more than one style at the same time. This is necessary

because practically every order calls for a variety of styles which the buyer requests be

shipped at one time. Multiple shipments increase shipping costs to the buyer -and the

manufacturer. If the manufacturer would put all of his plant on producing one style at a

time this would and to increase his inventory-in-process cost. He would have to store all

the first styles produced for a given order (or batch of orders) until the last styles for the

order(s) had been produced. This would increase the following inventory-in-process Costs

in the finished styles waiting for the order’s completion: (1) raw materials in the finished

styles, (2) 1abour in the finishing styles and (3) rent for storing the finished styles till the

shipment date.

In order to produce two or more styles efficiently and simultaneously, one of the

following two production concepts must be utilized.

1. Divide the Sewing production facilities (and possibly pressing, etc. facilities into two or

more separate production entities. Each entity will produce a given style or family of

styles.

2. Collate the flow process grids of each style into one master flow process grid. This

master flow process grid presents the best production sequence for producing all

styles simultaneously in one production entity.

PRODUCING MANY STYLES CONSECUTIVELY IN ONE LINE

The second approach is usually advisable for a group of styles which meets one of

the two following conditions:

1. Practically all of the operations in all the styles are done on, one type of sewing

machine (re: stitch type and bed type) and any sewing attachment required can he

put on, or removed quickly by the operator.

2. Practically all of the operations in each time level on the master grid calls for the same

stitch type and machine bed type. Here, too, any required sewing machine

attachments per time level can be put on or removed quickly by the operator.

A corollary of this second situation is one in which every operation in each time

level on the master grid has an adjacent time level, either above or below, which requires

the same sewing machine stitch type and bed type. This permits one to schedule styles

simultaneously without backtracking bundles in the plant. It is possible to schedule work

in a master grid which calls for by-passing time levels for certain styles but it will be

necessary to have some backtracking in some of these situations. This depends on the

variety of stitch type, bed type, and operations sequence among the styles, the required

production per style, and the type of plant layout equipment, and the size and shape of the

plant layout space.

Presents the master flow process grid which is the result of collating the flow

process grids of three difference styles of ladies ‘ slips. These three styles of slips are

made with two stitch types, 504 and 304. The 304 machines are all flat beds.

The 504 machines, all raised beds, may have either raised, semi submerged, or fully

submerged mountings, shows the individual flow process grids for each styles.

An examination of the three process grids in will show that the basic collation for

production these three style simultaneously (in one plant with minimum transport and in

ventory-in-process) is a production control and plant layout arrangement consisting of

eight time levels and eight. “banks’ of mach-tines consisting of the hollowing machines:

level 1 -304 and a04 machines; level 2-304 and 504 machines; level 3-304 and 504

machines; level 4-only 504 machines; level 5-only 504 machines; level 6-only 304

machines; level 7-only bar tack machines; and level 8-only 304 machines. Each - level and

“bank’’ would contain sufficient machines to produce the aggregate production required

of time operations in that level for-the 3 styles. This type of planning permits one to make

the most efficient use of operators, space and equipment.

The first production concept, sub-dividing the sewing plant and possibly pressing,

etc) into separate entities, is advisable when the following conditions hold true:

1. There are long production runs (on a consecutive time basis) of each style or group

of highly similar styles

2. The production equipment (sewing, pressing, etc.) is highly mobile and the space and

time required for rearranging new plant layouts is ample. For example, single stand

sewing machine tables with individual motors; portable pressing bucks, portable

steam generators, and adequately spaced utility and power outlets are available.

3. The total amount of production for the sum of the styles and the equipment and labor

requirements per style or style family is such that the total capital equipment and

number of operators needed can be subdivided in separate production entities

without requiring the purchase of costly equipment or an increase in labor.

Such conditions make it economically feasible to subdivide a plant into two or more

entities. The decision as to whether one or more production entities should be established

depends on the integration of the following factors:

(1) the range of style differences with respect to types and, sequence of job 5,

(2) the distribution of required production per style,

(3) the type and amount of production equipment, and

(4) the versatility capacity of the production personnel.

SUGGESTED QUESTIONS

* Explain in detail about the scheduling bundles of varying amounts

* Discuss about the graph methods

* Write notes on mathematical formula for scheduling

* Explain in detail about producing many styles consecutively in one line

* Discuss few points about how to produce many styles simultaneously.



SEMESTER : IV


UNIT : 5

SYLLABUSFunctions of cost control, types of costs and expenses – apparel manufacturing cost

categories – sales cost control, purchasing cost control, production cost control,

administration cost control – cost ration policies – the manufacturing budget – cash flow

controls – standard cost sheet, break – even charts.

FUNCTIONS OF COST CONTROL

The function of an adequate cost control system is threef

1. To estimate categorical and total cost per unit produced

2 To calculate categorical and total cost per unit produced and

3 To provide means for controlling and supervising costs categorical costs per units

produced refers to factors such as costs of direct labor, light and rent. Cost

estimation is the forecast of costs made before the item is manufactured .Cost

calculation is computation of the actual costs of manufacturing. It should take place

during the manufacturing process, not weeks or months later. To delay this

computation removes the possibility of a good cost supervision system. Cost

supervision is the corrective action taken to see that the calculated cost is not greater

than the estimated cost.

Corrective action to lower increasing costs cannot betake if the cost is calculated

long after the manufacturing is completed. When cost calculation takes place during the

manufacturing activity the actual cost of the first lots can be checked immediately against

the estimated costs. If the calculated costs are higher corrective action can be taken

immediately to lower the costs for the lots in process and to be processed. Cost calculation

should be a continuous process which gives the costs at a moment notice of every function

in the manufacture of each item. This permits one to see how each function (sales,

purchasing, production, personnel, administration, and financing is performing with

respect to its estimated cost for manufacturing of each unit.

TYPES OF COSTS AND EXPENSES

Cost is expenditure per unit product, whereas expense is expenditure per unit time.

A constant cost is a varying expense: the expenditure varies with the amount produced per

unit time. A constant expense is a varying cost; the cost per unit varies with the amount

produced per unit tithe Constant costs remain the same per unit of product regardless of

the volume produced, whereas varying costs vary per unit or product with the volume

produced per unit of time. Direct cost is a term applied sometimes to cost; and, variable

cost or indirect cost are terms sometimes applied to expense. Every expenditure must be

classified either as an expense or cost. One of the keys to good cost control is correct

classification. & ‘Expense” activities usually require closer supervision because the return

per unit time, which determines the cost per unit product, depends on the efficiency of

planning and supervision. “Cost” activities do not as a rule require the same dose

supervision as expense activities (unless they are constant within certain limits. If a cost

activity is not indefinitely constant, the activity must be supervised with respect to its factor

of variability. For example, a piece rate is a constant cost if it is a fixed rate. It is not a

constant cost if it is a differential piece rate or if a differential is paid for overtime

production. The same applies to fixed piece rates in plants which guarantee the worker a

specific minimum pay per day whenever the worker is required to report at a certain hour.

Rent is an excellent example of a fixed expense and a varying cost. Light and other

utilities are fixed expenses within certain limits; the expenditure per unit space per unit

time sometimes varies with the work load in the space. Rent, however, always is a fixed

expenditure, per unit space per unit time regardless of the work load per unit space.

The function of cost control is to see that no expenditure yields a cost per unit

product which is greater than the planned cost. The efficiency of the cost control system

varies with the time lag the system has for allowing one to correct the expenditure for of

the unprocessed planned production.

APPAREL MANUFACTURING COST CATEGORIES

Each of the four major functions in apparel manufacturing, administration, sales,

purchasing, and production has many Similar cost categories such as labor, space, utilities,

operating supplies and capital equipment. The first step in designing a cost control system

is to determine the organizational structure with regard to function and department. The

next Step is to list all the cost categories present in each department. Each cost category

should be labeled as to whether it is a constant or varying cost. For varying costs, the

planned cost per unit product for each category should be stated in terms of production per

unit time. This gives the production necessary to obtain the desired level for the varying

cost. The following outline lists the cost categories for each function. This outline will

vary from plant to plant. The exact delineation will depend on the policies of the

individual fine. For example, in this outline, all design costs have been categorized under

sales because the policy for the firm maintains that product design is primarily a function

of sales. Sales have the prime responsibility of choosing and creating the designs.

Production does not create or choose the design It merely determines the formula and

means which will yield the chosen design at lowest cost. Some firms do not accept this

philosophy and its attendant policies, and list design either as a function of production or

as an independent department.

The same concept applies to sub-categories such as grading. Grading is a design

sub-category which is listed under sales or production (or design if it is treated as an

independent department). The policy of the firm dictates whether it is a function of sales

or production. if sales must sell what production produces, then grading is a function of

production. But, if production must produce what sales sells, and if sales determines what

is to be sold, then grading is a function of sales. There he allocated to the proper

department or division which controls it. In the outline the sub-categories rent labor,

supplies, utilities and capital equipment ate assigned to the department responsible for the

function

Administration Costs

(1) Rent; space for administration activities such as finance, accounting Editing and

organizational legal work.

(2) Labor Wages: Salaries and fees for administrative executives, accountants, auditors,

attorneys, clerks, receptionists, porters, etc what are engaged in administrative activities.

This includes expenditures for fringe benefits such as social security, life insurance,

tensions, hospitalization and other payments made for the economic welfare of any of the

administrative force. Trade association fees could be listed here or under “operating

supplies.” If the trade association function is basically a marketing function the cost (fees)

should be listed under sales. If the trade association function deals with marketing,

purchasing, and production functions, the cost should be charged to administration

because the basis function of the service is to assist top management formulation a prime

policy. Personnel administrative labor costs could be listed here or prorated for each major

division (administrative, sales, purchasing and production). There are arguments for and

against each of these two approaches.

(3) Utilities: All light, heat, power, telephone, telegraph, and postage expenditures made

for administrative activities.

(4) Operating Supplies. Administrative stationary and other expendable its used by

administrative personnel in administration activities.

(5) Capital Equipment Depreciation. Depreciation for desks, typewriters, and other

equipment used by the administration force.

Sales Cost

(1) Rent. Space for showroom, sales display rooms. 5nis~ted inventory storage space,

and shipping space.

(2) Labor. Salesmen’s salaries and commissions, salaries for sales administration,

clerical staff, credit personnel, and other personnel engaged in the activities of the sale

division (packing, shipping, etc.). This includes expenditures for all fringe benefits to sales

division personnel.

(3) Utilities. Light, heat, power, telephone, telegraph, postage for sales activities, freight

out (for finished products sold), transportation for the sales force and samples.

(4) Operating Supplies. Advertising literature, swatches, samples, packing and shipping

supplies (this includes boxes, cartons, wrappings, etc.), entertainment, advertising and

promotion, credit service, market analysis and research services, discounts and gifts

distributed by the sales division to buyers or others.

(5) Capital Equipment. Depreciation for desks, typewriters, display furniture, sample

carriers, trucks, storage bins, amid other equipment used by the sales division. This

includes all equipment used for finished storage and shipping. includes insurance for sales

equipment and supplies.

Purchasing Costs

(1) Rent. Space for storing raw materials until the raw materials enters the first processing

activity, such as cutting or sponging. Space f or purchasing office or purchasing activities.

This includes space for inventory and purchasing records, samples, and data.

(2) Labor. Salaries for purchasing administration, clerical personnel, receiving personnel,

and raw material storage personnel. This includes those engaged in quality control for raw

material. Service costs for outside laboratory tests could he listed here or prorated under

(3), (4) and (5). Includes fringe benefits paid to purchasing personnel.

(3) Utilities. Light, heat, power, telephones, telegraph, postage for purchasing activities.

Freight in (raw materials) and transportation for the sales force and samples.

(4) Operating Supplies. Test swatches for quality control, testing supplies, stationery and

office supplies for purchasing activities. Marketing reports and quality tests analyses for

the benefit of purchasing personnel.

(5) Capital Equipment. Depreciation for purchasing quality control equipment (testing

machines, etc.), desks, typewriters and other equipment used by the purchasing division.

Includes insurance for purchasing equipment and raw in and raw materials before

processing begins.

Production Costs

(1) Rent. Space for all processing, inventory-in-process, processing maintenance and

production control activities. This includes all quality control for processing activities

(2) Labor. Processing labor, inspection labor, production supervision, clerk, transport

labor (between processes), process maintenance labor. (Maintenance labor for sales,

purchasing or administration activities should be prorated and charged to each of these

divisions. This applies when the production maintenance personnel are used to repair or

alter facilities in these areas because separate maintenance forces for these divisions are

unwarranted.) Includes fringe benefit charges and compensation insurance for production

personnel.

(3) Utilities. Light, heat, power, telephone, telegraph, and postage for all production

activities. This includes processing quality control activities. Transportation for production

personnel (trips to industrial exhibits of production equipment, etc.).

(4). Operating Supplies. Spare parts for processing and testing equipment. production

tools, lubrication, production stationery and office supplies, pattern paper, marking paper,

etc.

(5). Capital Equipment. Depreciation for all processing equipment, production quality

control equipment, and office equipment used by the production division. Includes

insurance for these item.

(6) Raw Material Costs. Fabric cost per style per size or unit. Includes cost of thread,

closures, accessories, and other trimmings or findings that are put into the finished

product. Insurance charges for raw materials could be included here.

The purpose of this cost outline is to show the need for prorating expenditures for

items such as insurance and rent. These items and others, even labor, are sometimes

bulked as one in some cost systems. Such grouping does not give one a true picture of the

cost situation. Prorating and categorizing cost to function gives the true cost, picture with

respect to function. This enables one to take corrective action where and when it is

needed. Transportation charges may be too high because a particular department or

division is exceeding its estimated budget or activity requirements. The key to an efficient

cost control is a detailed cost analysis which gives the cost of each function detail. A

manufacturing business loses money when costs in one or more of the four basic activities

(administration, purchasing, sales, or production) are too high. Three of these may be

functioning profitably and the business can still lose money because the fourth operated at

a high loss.

SALES COST CONTROL

Sales costs must be lowered when the actual cost exceeds

(1) the estimated sales cost, and

(2) Competitive sales cost. Sales costs are correlated ‘to the firm’s marketing policies

pertaining to shipping, sales terms, packaging, dating, “pack and hold” (storage)

advertising, entertainment, and salesmen’s drawing and expense accounts. The volume of

delivery per unit customer is an important factor in sales cost regardless of whether or not

the buyer pays the delivery charges. This affects shipping, packaging and storage charges.

The smaller the volume per shipment to a customer, the greater the cost of shipment per

unit product. Two customers each buy the same volume per year. Customer A asks for his

purchases to be delivered in two shipments, whereas Customer B asks for his purchases to

be delivered in 10 shipments. The shipping handling costs (labor, supplies, etc.) are

greater for B’s shipments. The same applies to storage costs of “pack and hold” deliveries;

these are shipments that are packed and stored by the seller until the buyer asks for the

shipment. Small shipments, “pack and hold” shipments, and additional packaging costs

must be evaluated in terms of sales and merchandising values. They are warranted only if

they are profitable. If they do not increase sales to tile point of reducing costs in other

areas which yield a greater total profit in spite of the increased sales cost, then these sales

devices are unwarranted. The sales cost system should analyze these costs with respect to

each sales account. Sales costs may be unduly high because of tile selling terms and

policies accorded to a few buyers.

The entertainment, gifts, advertising, dating, and discounts given to individual

accounts should also be analyzed in terms of profit expenditure for the account. To what

extent does an allowance for the buyers advertising increase profits? What is the point of

diminishing returns for each of these sales expenditures? At what point does an additional

expenditure for entertainment, advertising, dating, or discount fail to yield enough

increased sales volume for an increase in profit? When are special orders a loss although

the sales volume is increased? What proof can be offered that these immediate losses will

be effected in the future through profitable sales resulting from these “good will”

gestures? To what extent is the salesmen’s expense account operating profitably with

regard to the economic law, of diminishing returns? These are questions which the sales

control system should’ answer. The sales control system must show:

(1) which accounts are profitable,

(2) which basic sales policies are profitable, and

(3) the limits within which a sales policy should operate for the individual account in

order to make the account a profitable account.

PURCHASING COST CONTROL

The format of a purchasing cost ‘control is governed by the purchasing policy.

Some firms have a general purchasing department which is responsible for all purchases

raw materials, capital equipment, tools and operating supplies. Other firms decentralize

purchasing powers for the divisions or departments responsible for the use and/or

selections. For example, production equipment and supplier a are purchase by the

production department; whereas raw materials are ordered by sales because sales is

responsible for design and selection. In large firms, purchasing is delegated to a special

department.

Although each division such as production, sales and design stipulates the

specifications for the specific raw materials, equipment, and supplies it requires. The

function of the purchasing department is to procure these items with:

(1) lowest unit cost in terms of purchasing price,

(2) proper delivery date for required quantities,

(3) best credit terms, and

(4) the desired quality specifications.

Many a firm loses money on its total operations due to faulty purchasing

Production Overtime due to faulty purchasing (poor delivery) should not he charges

against production. Such losses must be debited against purchasing. Production losses (or

sales losses) due to the acceptance of inferior raw materials must also be charged against

purchasing. However, inventory loss due to accepted sales cancellations must be charge

against sales or administration. This depends on who make the decision for accepting a

cancellation for a confirmed order against which raw materials have been purchased.

Inventory and storage losses (or gains) due to either the time or source of purchase are

charged against the purchasing department. The same applies to a loss or gain due to credit

terms or settlements for accepting non specification materials.

The criteria for determining the efficiency of purchasing cost with respect to time

and source of the purchase? The total cost of the raw material is the measure of this

efficiency. Total cost of raw material is the sum of the following purchase costs:

(1) the purchase price for the raw material,

(2) the delivery charges paid,

(3) receiving cost

(4) storage cost,

(5) credit cost (interest charges for loans). and

(6) quality control cost. A gain in a quality, specification settlement lowers time quality

control costs. Gains in inventory due to raising market prices lower storage and

credit costs for borrowing money to carry inventory. Some delivery routes and

methods (via rail; truck, boat, or plane) are more economical than others. The

purchaser must choose that which is most economical or feasible.

If fabric can be purchased at a good price long before it is needed, and it can be

shipped slowly via boat at low rates, this not only saves delivery costs but also storage

costs. The manner in which the material is packaged affects receiving costs. Some packings

are more difficult to open and check off (for quality and quantity) than others. This

difference may call for more labor and/or space. Faulty packing may also affect the

processing characteristics of the fabric without affecting the durability and style quality

specifications. This leads to increased production costs. Such production costs should

rightly be charged against purchasing.

PRODUCTION COST CONTROL

Production cost contro1 should be coordinated with production control. The

production plan actually gives the man-hour, space, equipment, supplies and raw material

required to accomplish, each production mission. These planned requirements should be

tabulated and checked daily and weekly against the performance records. Labor and raw

material items should be checked daily. Operating supplies, such as needles, spare parts,

lubricants, may be checked weekly. Utility charges should be checked against the actual

production, records.

Since labor is the largest cost (with the possible exception of raw materials), a

detailed breakdown is required to control this cost effectively. The major labor categories

are direct and indirect labor. Direct production labor is processing and inspection labor

which handles every product or group of products with a prescribed repetitive work cycle.

It does not matter whether the pay rate is piece or time work. The indirect production labor

is labor which does not process or handle products or groups of products. Production

clerks, production supervisors, machinists, and porters are indirect labor. Cutters,

spreaders, bundlers, operators, hand sewers, trimmers, examiners, drapers, and inspectors

are examples of direct labor.

If there is an arithmetical relationship between the processed items and the labor in

question, then the labor is direct labor. The labor is indirect labor if a geometrica1

relationship (exponential factor) exists between the labor and the product. Some refer to

direct labor as productive labor and indirect as nonproductive. This is fallacious. All labor,

supervisory or otherwise, is supposed to be productive. The production labor cost control

sheet should list the various labor categories and the disbursements for each. Labor

payments should he sub-divided into types of payments such as:

(1) basic piece work pay,

(2) differential pay,

(3) overtime pay,

(4) vacation pay,

(5) make-up pay,

(6) time work,

(7) holiday pay,

(8) bonus pay,

(9) health and welfare (private and/or union insurance plans),

(10) pension fund, and

(11) Payroll tax: state and federal unemployment and social, security charges.

The sum of these payments per individual or group must be checked periodically

against the planned cost. This is true for all costs, raw material, operating supplies,

equipment, inventory costs, and utilities as well as labor. Daily and weekly reports in

inventory-in-process and completed production show whether the inventory cost (cost of

inventory-in-process) is operating as planned.

Reason is for increased indirect labor costs usually cannot be pinpointed unless the

indirect labor costs are prorated with respect to direct labor and/or the volume of

production per unit time. Supervisory costs, porter, clerical costs may run high because the

lot sizes are too small. A better grouping of styles to increase lot size may yield lower

indirect labor costs. Inadequate supervisory procedures or’ improper direct labor personnel

may increase supervisory, posting, and inspection costs. Inadequate qualitative or

quantitative production by direct labor is caused by either improper training, personnel

selection, or planning. Prorating is also the basic means for analyzing and controlling all

types of production costs.

Raw material cost should be computed per cutting lot from each cutting. The cost

of fabric used to replace damaged sections must be added to the basic cutting lot costs, if

the recur fabric comes from fabric which was not accounted for on the cutting ticket.

AIMNISTRATION COST CONTROL

Administration cost control can be categorized into financing costs, personnel

costs, and organizational costs. How many man hours, space feet, etc. ‘are needed to

procure finance for the business? What types of man-hours? The same question applies to

personnel and organiationa1 needs.

In firms where these three functions are carried on by the same individual. (or

group of individuals) the cost for each function should be prorated, based on the amount

of time delegated to each function. If’ these functions are delegated to sales, production or

purchasing personnel, the cost for this function should be prorated on the man-hours,

space, etc. allocated to the function.

The prime purpose of cost control is to determine and control the costs of a

particular function. Therefore, funds disbursed to one individual or department for a group

of different functions should always be prorated for each function and category of the

function. Items such as corporation taxes, business tax, and income tax are administrative

costs unless they are special taxes applied to a function, such as manufacturing or sales.

For example, in Guttenberg and Union City, New Jersey, Schiffli embroidery factories pay

a town tax per Schiffi machine regardless of the production per machine. This tax is a

production cost, not an administrative cost.

COST RATION POLICIES

Cost ratio is the proportion between cost and selling price. Top administration

dust set policies ‘regarding the ratios of the various costs to the selling price. Some firms

merely set a total cost ratio. For example, the total cost per unit is never to exceed 90% of

the unit selling price. This individual cost ratio of each function or category may vary but

the aggregate must never exceed 90%. In this situation, raw materials could be 20% of the

selling price, production 30%, sales 15%, purchasing and administration 25%. .This policy

would also permit the same product to be manufactured with cost ratios of 35% for 20%

for administration. Each of these two sets of, cost ratios yields a 90% total cost ratio for

selling price although the individual cost ratios vary.

When tolerance limits are set for functional and categorical cost ratios, there is a

greater probability of preventing time total cost ratio from exceeding its maximum.

Increased ratios in one function (or category) can be balanced with decreased ratios in

other categories. For example, increases in raw material costs can be affected by decreases

in production costs, or vice versa. This in turn gives administration the opportunity to

operate more effectively with respect to financing and the cash turnover. When fabric is

relatively expensive, difficult to procure, and credit is tight, manufacturers often prefer to

lower fabric costs and raise either production and/or sales costs if such increases tend to

spur greater turnover per unit time of the manufacturer’s cash capital.

When production labor is scarce or expensive, manufacturers seek to retain the

desired total cost ratio and turnover by substituting better or more fabric for deleted or

diminished processing operations. Such substitutions permit the manufacturer to maintain

production schedules and product values for style and durability. Cost ratios tell the

manufacturer how much turnover capital ‘he needs and when he needs it. It gives the

manufacturer the maximum limit he can attempt to produce and ‘sell prudently with his

available capital. Should he exceed this limit he will not be able to continue operations

because of lack of cash or credit.

THE MANUFACTURING BUDGET

The best laid manufacturing plans for efficient sales, production, and purchasing

are useless if there is insufficient capital to implement these plans. These plans are not

complete unless accompanied with a budget which shows the monetary needs to carry out

the plans. The budget shows how much money is needed and when it is needed. The

budget is incomplete if it does not show “where” and “when” as well as “how much.” The

sales, production, and purchasing plans give the man-hour, space, and sell a given volume

of units. These requirements are translated into dollars. Tile demand for dollars is arranged

into a time-table: this is the budget.

There are two approaches for making a budget. The budget can be constructed

before the manufacturing plans are laid in this case the manufacturing plans are tailored to

fit the available budget. Such budgets are usually made in terms of available capital. The

other approach is to base a budget on a Proposed set of manufacturing plans if sufficient

capital is not immediately available for this budget, the organization has to choose one of

two alternatives:

(1) acquire tile additional capital needed to carry out the plans, or

(2) Alter the manufacturing plans to fit the available capital. A budget calendar should be

made after the manufacturing plans after made or altered to fit the given capital. This

budget calendar is the timetable which shows how money is expected to flow in and out of

the cash balance for manufacturing. The apparel manufacturing industries have often been

criticized as being “under-capitalized.” These critics feel that many an apparel

manufacturer is prone to bite off more than he can chew. This is not always so. Many of

these manufacturers ‘are not “under-capitalized”; they are “under-planned.” There is

enough capital to do the volume of business they desire, but the improper planning does

not yield a balanced flow of incoming and outgoing cash which insures enough of a bank

balance to meet all payments when due.

CASH FLOW CONTROL

"Cash flow" is the process of creating a product, selling that product, and having

the income from sales flow back to the publisher where it is used to pay off expenses and

begin creation of a new product. The hope is that the cash will flow soon enough and that

there will be enough to pay off the costs.

Cash is the most liquid of assets and it represents the lifeblood for growth and

investment. In order to generate cash, we must efficiently and effectively manage the

activities that provide cash. These activities include billing customers as quickly as

possible, disbursing payments only when they come due, collecting cash on overdue

accounts, and investing idle cash.

Therefore, managing cash flow involves several objectives:

♦ Accelerating cash inflows wherever possible.

♦ Delaying cash outflows until they come due.

♦ Investing surplus cash to earn a rate of return.

♦ Borrowing cash at the best possible terms.

♦ Maintaining an optimal level of cash that is neither excessive nor deficient

Cash Flow Planning

One of the objectives of cash flow management is to hold the right amount of cash.

If we hold too much cash, we lose the opportunity to earn a return on idle cash. If we hold

too little cash, we run the risk of not making timely payments to suppliers, banks, and

other parties. We want to have an optimal cash balance that is neither excessive nor

deficient. The optimal cash balance is determined by looking at the four reasons for

holding cash:

1. Transaction Amounts: We have to hold enough cash to cover our outstanding

payments or transactions. In addition to transaction amounts, we should add any

compensating balances required under loan agreements. Therefore, the amount of

cash on hand must be transaction amounts + compensating balances.

2. Precautionary Amounts: We need to maintain cash for unexpected disbursements.

This is the precautionary amount of cash.

3. Speculative Amounts: If we are anticipating making an investment, we will hold as

speculative amount to take advantage of opportunities in the marketplace.

4. Financial Amounts: In order to acquire assets, retire debt, or meet some major

event, we will accumulate and hold a financial amount of cash.

STANDARD COST SHEET

Cost sheet is statement designed to show that output of particular accounting

period along with break up of costs. The data incorporated in cost sheet are collected from

various statements of accounts which have been written in cost accounts, either day to day

or regular records.

There is not fixed for preparation of a cost sheet but in order to make the cost sheet

more useful it is generally presented is columer form. The columns are for the total cost of

the current period per unit for the current period, total cost and per unit cost for the

preceding period and total and per unit cost for the budget period and so on.

The information to be incorporated in a cost sheet would depend up on the

requirement of management for the purpose of control.

Cost sheet is a memorandum statement, Therefore it does not form part of double

entry cost accounting records in spite of these the relationship between cost sheet and

financial accounts that are maintained on double entry system is very important as cost

sheet derives. Its data form financial accounting Incase predetermine rates are not used the

entire data required for preparation of cost sheet is derived from financial accounting.

Therefore periodically it becomes necessary to reconcile the information obtained from

cost accounting and financial accounting separately.

Main advantages of a cost sheet

1. If discloses the total cost and the cost per unit of the units produced during the given

period

2. It enables a manufacture to keep a close watch and control over the cost of

production

3. By providing a comparative study of the various elements of current cost with the

past results and standard costs, it is possible to find out the causes of vibratory in

cost and to eliminate the adverse of factor and conditions which to increase the total

cost

4. It acts as guide to the manufacturer and helps him in formulating definite useful

production policy

5. It helps in fixing of the selling price more accurately

6. It helps the businessman to minimize the cost of production

7. It helps the businessman to submit quotations with reasonable degree of accuracy

against tenders for the supply of goods

Ascertainment of expenses to be incurred on an activity or an operation is costing.

Costing is maintained in a statement called cost sheet or statement of cost.

In many companies costing officer and CEO does costing in some companies it is

done by the merchandiser and should know the following details.

* yarn cost

* process cost

* CMT rates

* ironing, packing charges and accessories rate

* overheads

* shortage or wastage 3%

* Transport charges (2% to 3%)

* insurance 5%

* quota rate per garment

* profit 15% to 20%

*

COST SHEET

Description : Style:Fabric : Count:Order No : Spec. Ref:

A. Shell fabric quality:Fabric width:Fabric price:Consumption:Fabric value

B .Lining fabric quality:Fabric width:Fabric price:Consumption:Lining fabric value:

C. Trim fabric quality:Fabric width:Fabric price:Consumption:

Trim fabric value:

1. Total fabric value: A+B+C2. CM value:3. Finishing & Packing:

Trims cost Cost / garmentLabels _________ ____________Buttons __________ ____________Sewing threads __________ ____________Tags __________ ____________Zippers _________ ____________Stopper __________ ____________Chord ___________ ____________

Carton/Polybag __________ ____________Velcro __________ ____________Rivets __________ ____________Eyelets __________ ____________Others __________ ____________Total trim value : _____________4. Total trim value:5. Embroidery:6. Washing:7. Total garment making cost: 1+2+3+4+5+68. Quota:

9. Mark LIP:10. Commission:11. CIF12. FOB Grand total: 7+8±9+10+11.

BREAK – EVEN CHARTS

Break-even charts are visual aids which enable one to see the profit and- loss

relationships between volume of sales and expenditures (fixed and variable expenses). The

break-even chart is a graph like structure whose abscissa is marked off in volume of sales

or production units. The ordinate is marked off in dollars. The variable expense,

expenditures arithmetically or geometrically related to the volume produced (or sold), is

plotted with respect to expense per units produced.

The fixed expense, expenditures per unit time regardless of production, is plotted in

direct superposed position above the variable expense plotted income of units sold is

plotted across the chart. This plot line will be a straight line if the sales price is the same of

all items produced (or sold). The plot line of the variable expenses will be a straight line if

these expenditures have an arithmetic relationship to volume produced, Geometric

relationships between production and expenditure will yield parabolic or higher degree

curved lines. This fixed expense line will always be parallel to the variable expense line.

The area between the total expenditure line and the variable expense line is equal

to the fixed expense. The chart can also be constructed by first plotting the fixed expense

adjacent to the zero ordinate, the base abscissa, ‘and then plotting the variable expense up

from the fixed expense line. In this case, the variable expense line becomes the total

expenditure line

The dollar income line starts out below the total expenditure line. If the business is

operating profitably, there should be a point of dollar income (or sales) at which time the

venture begins to earn a profit. This point, where loss ceases and profit begins, is the

breakeven point. If things go according to the planned, the profits increase, beyond this

point with increased production. (The only exception to this is a variable expense with a

‘negative’ geometric curve; a curve whose slope rises faster or parallels the slope of the

income line.)

The break even chart permits one to determine at a glance whit the boss or profit

will he for a given volume of sales profit will be for a given volume of sales (production).

It shows one the exact amount of sales needed to break even.

The breakeven point, profit and loss for given operating conditions can be calculated

without break-even charts. Every manufacturer of business is interested in answers to the

same basic questions regarding profit and production (sales) for a given fiscal period.

Some of these questions are :

1 How much production (sales) is needed for a desired percent return on the capital

investment?

2. How much sales (or production ) is required for a desired dollar profit ?

3. How much sales (production) is needed for desired percent of profit in the selling

price per unit ?

4. How much sales (production) is needed for a desired dollar profit per unit sold?

5. What is the break-even point for a given selling price?

These five types of problems require the same information for solution. Let,

F = fixed expense for the period (usually annual or seasonal),

V = variable expense per unit produced (sold),

C = capital investment,

S = selling price per unit,

U = desired dollar profit per unit,

R = desired amount profit per unit

‘Selling price = ‘S (desired per cent),

D = desired dollar profit for the period,

P = desired amount return on the capital investment = C (desired per cent), and

N = the production or sales units needed.

Assume a manufacturing situation with the following conditions: (a) fixed

expenses = $125;000, (b) variable expenses = $25 per unit, (c) capital investment =

$250,000, and (d) selling price per unit = $45. The following are the types of desired

profits: (1) a 15% annual return on the capital investment, (2) a $40,000 profit, (3) a profit

equal to 5% of the unit selling price, and (4) a profit of $10 per unit.

SUGGESTED QUESTIONS

1. Explain the functions of cost control

2. Discuss the types of costs and expenses.3. Describe the apparel manufacturing cost categories.4. What is meant by cash flow controls? 5. Prepare a standard cost sheet.

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