CM
COST OF MANUFACTURING CM is the abbreviation for Cost of Manufacture. In apparel industry CM means Manufacturing Cost of 12 pcs garments. To calculate Manufacturing Cost of 12 pcs knit garments of a specific order we must know- 1. Monthly expenditure of the factory, 2. Total running machine, 3. Machine qty to execute the layout of the specific order, 4. Daily (8 hour/day) productivity of the said order (excluding alter and reject) and 5. Dollar conversion rate (if monthly expenditure amount is other than US Dollar) Suppose, -Monthly Factory Expenditure is BD Taka 40,00,000 -Working days of the month=26 days -Daily Factory Expenditure= BD Taka 153,846.2 (Monthly Factory Expenditure/working days in a month) -Total running machine qty=125 Machine -Daily Expenditure of 1 Machine = BD Taka 1230.769 (Daily Factory Expenditure/Total running machine) -Machine qty for the layout (for the said order