Do I Need to Include Finishing SAM in Garment CMT Costing?

Question: In CMT costing do I need to include finishing SAM in garment SAM?


In CMT costing, CMT stands for Cut, Make (sewing of garment) and Finishing labour cost per garment.

CMT and Finishing SAM

Normally CMT costing is done as following using the following formula:

CMT costing = Cutting labor cost + Sewing cost based on SAM + Finishing labor cost
This is because most of the CMT based manufacturer don't measure cutting and finishing SAM.

Here SAM means standard minute allowed to make a garment. 

If you are calculating CMT costing based on SAM, then yes, you have to add standard finishing minutes to total garment SAM. Then multiply total garment SAM by per minute labour cost to calculate total CMT cost of a garment.

Also read: Garment CM cost estimation by using garment SAM