What is CPM,CM & EPM in Garments? How to calculate CPM,CM, & EPM in Garments Industry?
Автор: Textile Tutorial
Загружено: 2021-10-01
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#Cost_Per_Minutes_Cost_Of_Making_Earn_Per_Minutes
CM means cut and Make, is a cost which is derived from factory overhead other than materials, application, and logistics. In apparel production we can calculate cm based on average machine cost or minute cost, but minute cost is scientific.
What is minute cost?
Cost per minute (CPM) also called earning per minute (EPM) is a value per minute cost of production that machine needs to earn through manufacturing of garment. The minute production value includes production overhead, indirect and direct labor cost; in addition to some profits.
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