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#CM means Cost of Making or Cost of Manufacturing whatever you say both are correct. CM is one of the most important part of Garments Costing.
It is very important to wear garment for fulfill the basic needs of a man or women. Garment costing is determined by calculating the expenses for making that's garment. Garment costing is generally calculated by the merchandiser who is responsible for that's specific garment item. It is very important to wear garment for fulfill the basic needs of a man or women. Garment costing is determined by calculating the expenses for making that's garment. Garment costing is generally calculated by the merchandiser who is responsible for that's specific garment item.

Before Calculating CM, Merchandiser Should Confirm the following matters.

1. Factory total costs per month, it includes factory rent, electricity bill, water bill, commercial cost, transportation, worker & staff wages etc.
2. Total number of machines in the factory.
3. Total number of machines required to complete an item.
4. Targeted production per hour from the existing layout
5. Total working day per month.
6. Total working hours per day.

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