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About Sapphire Home Textiles:

Sapphire Home Textiles is one of the largest manufacturers and exporters of

textile products in Pakistan. Sapphire has most modern and organized textile

production setup. We have versatile stitching facility with state of the art stitching

machines and capable of stitching a wide variety of woven & knitted fabrics using

the chain system for efficient mass production. Specialized in a variety of stitches

such as, Single Needle Lock Stitch, Zigzag Stitch, Five Thread Safety Stitch, Bar

Tack Stitch, Button Hole & Button Attachment Stitch.

We are specialize in a variety of Home Textile Made ups such as Sheet Sets,

Quilt/Duvet Covers, Bed Skirts, Shams, Pillowcases, Comforters, Curtains, Table

Covers, Aprons etc. We believe in total quality from raw material, to all stages of

stitched Made-up production till delivery. Skillfully trained quality inspectors carry

out quality assurance.

Abstract/Summary/:

Stitching is the major operations in apparel manufacturing industry.

Increasing the production rate of this process without losing quality of product is

major concern of production department so that shipment date could be met. Forthe estimation of cost of making a garment SAM value plays a very important role.

On-line time study is an accurate method to determine the Standard time for

operations performed on fabric.Time study is used in order to achieve rational and

reasonable results for costing of Stitching operations. In the following paragraphs

stitching cost has been estimated for assigned articles.

Customer: Harbor

Article: Flat Bed Sheet

Dimensions: 70x115 Inches

PO

FabricQuality

Design

ReadySize

CutSize*

Quantity

Direction

C.F FabricRequired

FabricWidth

40x40/130x58

Percale

70x115

72x120

28800 WxL 1.82 52416 mtr 120

*with top hem of 3 & bottom hem of 1

Operations: Three operations are used.

Sapphire Textile Mills Ltd.

http://www.onlineclothingstudy.com/2011/02/garment-cm-cost-estimation-using-sam-or.htmlhttp://www.onlineclothingstudy.com/2011/02/garment-cm-cost-estimation-using-sam-or.html

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1- Top hem

2- Bottom hem

3- Side hem

All these operations are carried out on three separate stations with the help ofsingle needle lock stitching machine.

Thread Consumption:

Lock stitch length working = 72+72+115+115 = 374

Thread utilized per inch = 3.5

Thread consumed = 3.5 x 374 = 1309 =33.25 meters

For 28800 pieces = 33.25 x 28800 = 957600 meters

Total Thread Required = 1005480 meters

No. of large cones Required = 1005480/ 5000 = 201.1 cones

Thread cost = 201.1 x 193 = 38812.3 Rs.

Cost of Thread per Piece = 1.347 Rs.

Time Study For Flat Bed Sheet:

1st operation

Top hem

2nd operation

Bottom hem

3rd operation

Side hem

Time Rating Time Rating Time Rating

Operator 1

Operator 2

Average time

Standard time

SAM

Note:

For single lock stitch daily wage: 500

For single lock stitch per minute cost(SMV): 500/480 = 1.04 Rs.

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1- Top hem

SAM = 29.04 = 0.484 min

SMV = 500/480 = 1.04Operation cost per pc = SAM SMV = 0.484 1.04 = 0.50 Rs.

For 28800 pcs = 14400Rs.

No. of products processed in 8 hrs = 991 pcs

2- Bottom hem

SAM = 33 sec = 0.55 min

SMV = 1.04 Rs/min

Operation cost per pc = SAM SMV = 0.55 1.04 = 0.572 Rs.

For 28800 pcs = 16473.6 Rs.

No. of products processed in 8 hrs = 872.7~872

3- Side hem

SAM = 77.88 = 1.29 min

SMV = 1.04 Rs.

Operation cost per pc = SAM SMV = 1.29 1.04 = 1.342 Rs/min

For 28800 pcs = 38649.6 Rs.

No. of products processed in 8 hrs = 369.8~369 pcs

From above calculations it is clear that station # 3 is our bottle neck station. It isprocessing minimum number of products. We can produce only 369 completedproducts on a single line. Even if we increase no stations for last operation, still theycannot meet the production of their succeeding operations. But a small inventorybetween the stations is desireable for inspection and trimming operations.

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Accessories Cost:

Cost of labels =

Cost of label joining with each other =

Electricity cost:Machine power = 400 W

Tube Lights Wattage = 40+40+14= 94 W

Total Wattage = 494 ~500 W

Time taken for consumption of one unit = 1KWh/ Wattage = 1000/ 500 = 2 hrs. =120 min

Cost per min = Price of one unit of power/ time for one unit = 11/120 = .092 Rs.

Line Balancing:

Customer: Harbor

Article: Pillow Case

Dimensions: 2030 inches

PO FabricQuality

Design

ReadySize

CutSize*

Quantity

Direction

C.F

FabricRequired

FabricWidth

37536

40x40/130x59

Percale

20x32 21x71

720 WxL 0.36

259.2 mtr 105

*with 3 hem on opening

Operations: Two operations are used.

1- Opening Hem

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2- Side Safety Stitching

Single needle lock stitch machine is used for hemming and 5 thread safety stitchingis carried out to mould it into U-shape.

Thread Consumption:

Lock Stitch working = 21+21=42

Thread utilized per inch for single lock stitch = 3.5

Thread consumed = 3.5 x 42 = 147

Side Lengths = 30+30 = 60

Thread utilized per inch for safety stitch = 20

Thread consumed = 20x 60 = 1200

Total thread consumed per Piece = 1200+147 = 1347 = 34.214 meters

Thread consumed for 28800 pieces = 34.214 x 28800 =985363.2 meters

Total thread required = 1034631.4 meters

No. of large cones required = 1034631.4/ 5000 = 206.93~ 207

Cost of one cone = 193 Rs.

Cost of thread consumed = 193 x 207 = 39951 Rs.

Cost of thread for one product = 1.38 Rs

Time Study For Pillow Case:

Ist operationTop & bottom hem

2nd operationSide safety

Time Rating Time Rating

Operator 1

Operator 2

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Average time

Standard time

SAM

For single lock stitch daily wage: 500

For single lock stitch per minute cost(SMV) 500/480 = 1.04 Rs.

For safety stitch daily wage: 550

For safety stitch per min cost (SMV): 550/480 = 1.15Rs.

1- Top & bottom hem

SAM = 20.46sec = 0.341 min

SMV = 1.04 Rs.Operation cost per pc = SAM SMV = 0.341 1.04 = 0.35 Rs.

For 28800 pcs = 10080 Rs.

No. of products processed in 8 hrs = 1407 pcs

2- Side Safety over lock

SAM = 43.05 sec = 0.72min

SMV = 1.15 Rs.

Operation cost per pc = SAM SMV = 0.721.15 = 0.828 Rs.

For 28800 pcs = 238464.4 Rs.

No. of products processed in 8 hrs = 666 pcs

Time taken by one product = 0.34+ 0.72= 1.06 min

Available time = 8 hrs= 480 min

Total product made in 8 hours = 452

Accessories Cost:

Cost of labels =

Cost of label joining with each other =

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Electricity cost:

Machine power = 400 W

Tube Lights Wattage = 40+40+14= 94 W

Total Wattage = 494 ~500 WTime taken for consumption of one unit = 1KWh/ Wattage = 1000/ 500 = 2 hrs. =120 min

Cost per min = Price of one unit of power/ time for one unit = 11/120 = .092 Rs.

Line Balancing:

Recommendations/ Suggestions/ Findings: