Garment Costing Calculator
Full garment cost sheet — fabric, trims, CM, overhead and profit.
Determine the precise Standard Minute Value (SMV) or Standard Allowed Minutes (SAM) for sewing and apparel operations. Adjust observed cycle time by operator performance ratings and personal, fatigue, and delay (PFD) allowances matching ILO and REFA work study methods. No account needed — numbers update as you type.
Standard Allowed Minutes (SAM) form the foundation of production scheduling, factory capacity planning, and garment costing. Precise rating assessments and standard PFD allowance matrices guarantee reliable output targets.
Step By Step
Worked Example
Use this sample to sanity-check your inputs and understand what the final result represents.
Final Result
SMV is 1.139 min. Target line output at 100% capacity: 52.7 garments per hour.
Methodology
This section explains the calculation logic, assumptions, and source material used to make the result more trustworthy and easier to verify.
Basic Time = Observed Cycle Time × (Operator Performance Rating / 100). Standard Minute Value (SMV) = Basic Time × (1 + Allowance Percentage / 100). Source: ILO Work Study Manual, Chapter 19; REFA Work Measurement Standards; BGMEA Industrial Engineering Benchmarks.
Practical Guidance
In the apparel industry, SAM (Standard Allowed Minutes) and SMV (Standard Minute Value) are often used interchangeably. However, historically, SMV refers strictly to the technical standard value derived from direct time studies, while SAM might incorporate additional organizational coefficients, bundle allowances, or learning curve factors.
Direct cycle times reflect only the current operator's pace, which may be unusually fast or slow. Performance rating standardizes these cycles relative to a standard operator performing at 100% capacity under normal conditions.
The standard PFD (Personal, Fatigue, and Delay) allowance in garment manufacturing typically ranges from 11% to 15%. This accounts for human fatigue, minor personal needs, thread breaks, and minor machine maintenance.
Calculate Standard Minute Value (SMV) for apparel operations based on Observed Time, Operator Performance Rating, and standard allowances as per ILO standards.
1.150 min
Target production: 52.2 pcs/hour at 100% capacity
Observed Time
1.000 min
Basic Time
1.000 min
The International Labour Organization (ILO) recommends a default personal and fatigue allowance of 11% for light work, stretching up to 25% or more for heavy operations.
In industrial engineering, standard ratings (100% BS/Westinghouse) serve as the yardstick. Ratings above 100 indicate high skill or speed, while below 100 represent slower operators.
Lowering cycle times by 10% through training or layout changes increases direct line capacity and reduces manufacturing cost-per-minute (CPM) proportionally.