Garment costing is a very important part of export garments business. An important part of the management of the textile mill is the determination of the production costs . Cost involves numerous variable factors which are often hard to evaluate accurately and mathematical exactness in difficult to reach.
impact of labor cost increases on retail prices would be somewhat lower for products sewn in those countries. The Apparel Industry Partnership (AIP), out of which the Fair Labor Association was formed, has cited lower estimates of the proportion of apparel retail prices accounted for by labor costs. He is the key person in garment business. Now we can say that merchandiser in an apparel industry is the person who is involved in managing the buyers and their orders by taking care of the garment business in his/her concern. He oversees the manufacturing activities of the company to ensure timely delivery of right quality and quantity.