S
Sanjeewa Dehiwalage
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Costing

CM (Cost of Making)

Blended per-minute make cost applied to a garment's standard minutes, with optional overhead and profit uplifts.

Interactive calculator

CM (Cost of Making)

Blended per-garment make cost from SMV, cost per minute and line efficiency, with optional overhead and profit uplifts.

Optional. Enter 0 if overhead is not applied at CM stage.

Optional. Enter 0 for a pure CM cost.

Formula: CM = SMV × cost per minute ÷ (efficiency ÷ 100), then × (1 + overhead%) × (1 + profit%). CM is not Cost per Minute.

Planning aid only. Values are not stored or transmitted. Verify against your own IE and finance standards before using operationally.

This calculator is a shared implementation from the Garment Knowledge Calculators Centre. Values never leave your browser. The “Copy shareable link” button below the inputs captures the current values in the URL so a colleague can reopen the same result.

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