during the intervening period we have come across .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.

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

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

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



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 .

com The firm was established on 1983 with name of Bharat apparel.expertjeans.grade and thus satisfy the customer wants to the fullest. and this in itself makes it the leader instantly. Opp. Shanti kunj colony. EXPERT stands for fashion and purely apparel. Nagarseth’s vando.INDIA Telephone +91-79-25502862. Its designs are cutting edge and radical. Gheekanta road.Gujarat . INTRODUCTION ABOUT FIRM Bharat apparel 1653/22 shantikunj colony. Jyotihigh School.Their brand logo and name is EXPERT. 91-79-30281085.The brand is registered & trademark is respective act applicable . Ahmedabad 380001 .com sur_pawar@yahoo.www. M +91 09376131331 +91 09824323842 Email :-expert@expertjeans. .

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. when the pioneer of the expert brand Mr. The brand has embarked on a soft promotional and advertising exercise.which epitomizes its mantra refined. designing. The firm's philosophy of ‘creating trends' in fashion. Expert is a semi formal and casual brand for men's garments. 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. and an urge to expand the business in various parts of the country. and developing in readymade garments It was in the year 1983. an aggressive marketing strategy. 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. now it has established a strong brand identity in the minds of the middle-upper and upper consumer. Expert is targeted on 16-45years . We have over two and half decades of experience in making. redefined… The firm launched the fashion brand ‘expert' in 1987. Bhimjibhai Pawar started his activities with a motto of providing perfection in 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.

direct selective stores in the country and leading National Chain Stores. Presenting EXPERT. Our garments are targeted for young. Brand Description.age groups for its garments. Expert is all set to deliver quality. The expert collection is made of high . cheerful and adventurous men... cargos. 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. dynamic. 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. 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. agencies. a brand name which deals in semicasual and casual bottoms that caters to million of Indian hearts. casual for men. cotton or jeans we got it all. Be it semi-casual. value and harmony. The brand is retailed through system of distributor.

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

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

semi skilled and unskilled labor. Also having good administrative employees to .Expert have a designer test of denims including embroideries. by constantly research and giving the customize services and understanding the need of each and every customer's. transformsassembly line production into state-of theartmanufacturing. creative wash etc. crush. Technology Expert having latest machineries and having total setup ofall machinery to meet good quality standards for domesticsaswell as exports. 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. 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. We have entire machinery is backedupbythe quality manufacturer in the textile industry. patchwork. skilled .

strong inner and outer packaging box for the transportation. It must to be perfect and qualitative. rivets and buttons which are the main part of attraction in the garments. cutting machines. single needle etc. . huge facilities of warehousing to keeping stock for ready items. all the garment check through different methods and also check their materials to be used in the garment thread. bartek. exclusive carry bags. During the making of any garment we make one pieces to check their shades. zipper. 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. pocketing. When the time of making. Expert having creative designs of tags. We never compromise with the quality. buttons. also check the machines like five thread. Having good infrastructure for transporting the goods all over India and overseas. shrinkages.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. starting from the end means cut to pack.

Having arrived at the batch cost. Under batch costing. 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 . 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. a lot of similar units which comprises the batch may be used as a unit for ascertaining cost.. BATCH COSTING is the identification and assignment of those costs incurred in completing the manufacture of a specified batch of components.• THEORITICAL ASPECTS ABOUT BATCH COSTING DEFINITION:.

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


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