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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. during the intervening period we have come across . • The text contain in this report is the manifestation of learning Process that began for us over last 1 months.

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

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

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

EXECUTIVE SUMMARY .

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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 .

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

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

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

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

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

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

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

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. the unit cost is simply derived by dividing it by the number of components in the batch.• THEORITICAL ASPECTS ABOUT BATCH COSTING DEFINITION:. Batch Costing: It is a variant of job costing. In the case of batch costing separate cost sheets are maintained for each batch of products by assigning a batch number. Under batch costing. Cost per unit in a batch is ascertained by dividing the total cost of a batch by the . Having arrived at the batch cost..

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

etc. .