BHARAT APPAREL

A PROJECT REPORT ON BATCH COSTING

SUBMITTED TO:-PROF. AVANI SHAH
SUBMITTED BY:KOMAL PAREKH(13) JITENDRAKUMAR DARJI(14) KIREN VORA(15) ZANKRUTI MANKAD(16) ANKUR AGARWAL(17) RAMAKANT SONI(18) CHIMANBHAI PATEL INSTITUTE OF MANAGEMENT & RESEARCH

ACKNOWLEDGEMENTS
To acknowledge all the persons who had helped for the fulfillment of the project is not possible for any researcher but in spite of all that it becomes the foremost

responsibility of the researcher and also the part of research ethics to acknowledge those who had played a great role for the completion of the project. The text contain in this report is the manifestation of learning Process that began for us over last 1 months, during the intervening period we have come across

many people in the form of Relatives ,friends or acquaintances from we have learnt immensely .While it is not possible to name them individually we would like to express a deep sense of gratitude towards them. No amount of thank can ever repay the great debt that we owe My Faculty guide Prof. Avani Shah who has provided us constant inspiration. In fact this report Would not have been possible but for the direct and indirect Support ,inspiration and guidance from him who has been a consent mentor in our efforts

PREFACE
Todays world is full globalization. There is not a single field, which is not affected by this globalization. The different industries are developing very fastly, Hence impressive changes in business. The Era of knowledge is in complete without the practical knowledge. So, we prefer to give batch costing project and practical expression to the concepts of costing, which play very important roll in build our career This project make students familiar with actual industrial environment . By this project we have to know how differently costing is decided and how different kind of exception is handled. This kind of experience gives us idea how to work with todays world.Even,

communicationskills,costing determination are done in industries. So, batch costing is very important part in Management field for deciding the cost of any batch for any organization. Table of content

EXECUTIVE SUMMARY

We need our product to speak for us and not we speak for our product To cater to the fashion conscious markets with design and appeal that are event

grade and thus satisfy the customer wants to the fullest.

INTRODUCTION ABOUT FIRM

Bharat apparel
1653/22 shantikunj colony, Opp. Jyotihigh School, Shanti kunj colony, Nagarseths vando, Gheekanta road, Ahmedabad 380001 - Gujarat - INDIA Telephone +91-79-25502862, 91-79-30281085, M +91 09376131331 +91 09824323842

Email :-expert@expertjeans.com sur_pawar@yahoo.com website:- www.expertjeans.com

The firm was established on 1983 with name of Bharat apparel.Their brand logo and name is EXPERT.The brand is registered & trademark is respective act applicable . EXPERT stands for fashion and purely apparel, and this in itself makes it the leader instantly. Its designs are cutting edge and radical,

which epitomizes its mantra refined, redefined The firm launched the fashion brand expert' in 1987, now it has established a strong brand identity in the minds of the middle-upper and upper consumer. The firm's philosophy of creating trends' in fashion, an aggressive marketing strategy, and its distribution strategy of manufacturing to retailing through selective stores and malls has resulted in expert being now positioned as a one of the leading fashion brand in Ahmedabad and all over India. We have over two and half decades of experience in making, designing, and developing in readymade garments It was in the year 1983, when the pioneer of the expert brand Mr. Bhimjibhai Pawar started his activities with a motto of providing perfection in garments, and an urge to expand the business in various parts of the country. This many years of hard work and single policy paved fruitful results and we have been able to establish our brand in many parts of the country. Expert is a semi formal and casual brand for men's garments. Expert's strength lies in development and sourcing of fabrics and the will to push the limit of perfection without losing the harmony and rhythm. The brand expert has been now repositioned which is now seeking to make its presence more than felt and to the place with other premium brands in short spell of time. The brand has embarked on a soft promotional and advertising exercise. Expert is targeted on 16-45years

age groups for its garments.

The Brand Expert has always been seen as different from the rest of the pack of brands. Expert brand its innovative merchandise has created a niche in the minds of its consumers. The brand is retailed through system of distributor, agencies, direct selective stores in the country and leading National Chain Stores. All this has helped create an image of a designer brand in the minds of the consumer and thus the brand is seen as one offering fashion at affordable prices. Expert's new collection is all about summery shades and intrinsic patterns in comfortable fabrics and the Maxim party is a perfect platform for us to reach out to the experimental young and dynamic population of the country. Brand Description... Presenting EXPERT, a brand name which deals in semicasual and casual bottoms that caters to million of Indian hearts. Be it semi-casual, casual for men, cargos, cotton or jeans we got it all. Expert is all set to deliver quality, value and harmony. Our garments are targeted for young, dynamic, cheerful and adventurous men. The expert collection is made of high

quality fabric which is built around distinct themes and based of fabric weaves. Available in the latest and trendiest international pattern and styles. A high degree of dedication has made EXPERT synonymous with creativity, professionalism, quality and reliability. EXPERT is aware that simplicity will be the cutting edge, separating the "Best from the Rest". EXPERT - To the company, it is their Brand. To its audience, it is a Promise - a Promise of Quality, Care and Assurance that the company offers.

Core values

Customer Satisfaction Commitment to Quality Truly Original Professionally Managed Great value

Product & service

Trouser ManufacturerExpert Readymade Garment ManufacturerExpert Readymade Garment Men ManufacturerExpert Jeans Denim ManufacturerExpert

Jeans Gents ManufacturerExpert Cargo Pant Manufacturer

Expert brings you to variety of jeans and cargos with a vast collection of design and a unique combination wash, color and fabric. Our range consists of basics jeans, fancy denims, cottons, and terry cottons, variety of structure, formals and casuals with the size of 26 to 44. Expert Trousers One more variety from the expert for the formal men for his formal looks. The expert trouser means for sophisticated looks and appeals you in various colors, fabric and textures. Our casual trousers are crafted to feel relaxing and comfort. Expert Cargos The latest and trendiest designs are all set to hit you, with the funky looks, fabric and its accessories. You feel great while relaxing touring. Expert Basics Expert is expert in manufacturing 100 % the basic five pockets, two pleat trousers, single pleat trouser, flat front with different wash like wrinkle free, Italian pigment wash etc. Expert Denims

Expert have a designer test of denims including embroideries, patchwork, crush, creative wash etc.

Technology Expert having latest machineries and having total setup ofall machinery to meet good quality standards for domesticsaswell as exports. We have entire machinery is backedupbythe quality manufacturer in the textile industry, transformsassembly line production into state-of theartmanufacturing. VALUES AND THE SATICFACTION TOWARDS THE CUSTOMER One of the key factors behind the success of our brand expert is values and the satisfaction towards the customer, by constantly research and giving the customize services and understanding the need of each and every customer's. Men at work expert brand having his own cut to pack facilities to make garments for domestic as well as for export and to compete both the market brand has two different units having all therequired technology, skilled , semi skilled and unskilled labor. Also having good administrative employees to

facilitate the customers and vendors. Quality Each and every pieces of expert brand is passing through a various stages of checking and if find some defect it can be remove on that stage. We never compromise with the quality. It must to be perfect and qualitative. When the time of making, starting from the end means cut to pack, all the garment check through different methods and also check their materials to be used in the garment thread, buttons, zipper, pocketing, also check the machines like five thread, bartek, cutting machines, single needle etc. During the making of any garment we make one pieces to check their shades, shrinkages, strength of fabrics Packaging and transportation Today's time packaging is the most important thing for any business. Now a days packaging plays a very important role for any brand. Expert having creative designs of tags, rivets and buttons which are the main part of attraction in the garments, exclusive carry bags, strong inner and outer packaging box for the transportation, huge facilities of warehousing to keeping stock for ready items. Having good infrastructure for transporting the goods all over India and overseas.

THEORITICAL ASPECTS ABOUT BATCH COSTING

DEFINITION:- . BATCH COSTING is the identification and assignment of those costs incurred in completing the manufacture of a specified batch of components. Having arrived at the batch cost, the unit cost is simply derived by dividing it by the number of components in the batch. Batch Costing: It is a variant of job costing. Under batch costing, a lot of similar units which comprises the batch may be used as a unit for ascertaining cost. In the case of batch costing separate cost sheets are maintained for each batch of products by assigning a batch number. Cost per unit in a batch is ascertained by dividing the total cost of a batch by the

number of units produced in that batch. Batch costing is used for calculating total cost of each batch. Batch is small group of units which is produced for production purposes. We also identify batch of units in our production. All raw material is supplied on batch basis and other expenses are also paid on the basis of each batch. For instance, in the drugs industry, producer will make the batch of tablets instead of producing single tablet. This will be easy to sell that batch in market. So, calculating cost of each batch, we will calculate material cost per batch, labour cost per batch and other expenses per batch. If we want to calculate cost per unit, we have to divide total batch cost with total batch units IF we consider this example in context of readymade garment,producers of batch of jeans or trousers of producing a single piece.This will be easy to sell that batch in market.So, calculating cost of each batch we will calculate materialcost per batch, labour cost per batch & other expenses per batch. If we want to calculate cost per unit ,we have to divide total batch cost with total batch units. Such a method of costing is used in the case of pharmaceutical or drug industries readymade garment industries, manufacturing electronic parts of T.V. radio sets

etc.