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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

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.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.

In fact this report Would not have been possible but for the direct and indirect Support . Avani Shah who has provided us constant inspiration.friends or acquaintances from we have learnt immensely .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. • No amount of thank can ever repay the great debt that we owe My Faculty guide Prof.

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

So.communicationskills.costing determination are done in industries. Table of content . 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 .

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

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

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

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

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

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

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

the unit cost is simply derived by dividing it by the number of components in the batch. Having arrived at the batch cost.• 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 . 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.

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

etc. .