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

• The text contain in this report is the manifestation of learning Process that began for us over last 1 months.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 .

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.many people in the form of Relatives . 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 .friends or acquaintances from we have learnt immensely .

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

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

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

redefined… The firm launched the fashion brand ‘expert' in 1987. The firm's philosophy of ‘creating trends' in fashion. designing. Expert is targeted on 16-45years . 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. and an urge to expand the business in various parts of the country. an aggressive marketing strategy. We have over two and half decades of experience in making. 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. 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.which epitomizes its mantra refined. now it has established a strong brand identity in the minds of the middle-upper and upper consumer. when the pioneer of the expert brand Mr. Expert is a semi formal and casual brand for men's garments. Bhimjibhai Pawar started his activities with a motto of providing perfection in garments. and developing in readymade garments It was in the year 1983. The brand has embarked on a soft promotional and advertising exercise. 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. cotton or jeans we got it all. cheerful and adventurous men. The expert collection is made of high . 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. a brand name which deals in semicasual and casual bottoms that caters to million of Indian hearts. dynamic. The Brand Expert has always been seen as different from the rest of the pack of brands. Presenting EXPERT. casual for men. value and harmony.. Be it semi-casual.. Our garments are targeted for young.age groups for its garments. Expert is all set to deliver quality. The brand is retailed through system of distributor. 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. cargos. direct selective stores in the country and leading National Chain Stores. Expert brand its innovative merchandise has created a niche in the minds of its consumers. agencies.

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

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

semi skilled and unskilled labor. transformsassembly line production into state-of theartmanufacturing. We have entire machinery is backedupbythe quality manufacturer in the textile industry. by constantly research and giving the customize services and understanding the need of each and every customer's.Expert have a designer test of denims including embroideries. 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. creative wash etc. patchwork. skilled . 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 .

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

Under batch costing. 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:. a lot of similar units which comprises the batch may be used as a unit for ascertaining cost. Having arrived at the batch cost. 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.. In the case of batch costing separate cost sheets are maintained for each batch of products by assigning a batch number. Batch Costing: It is a variant of job costing.

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

etc. .