Cost accounting and quotation of fabrics

Dyeing fee calculation:

Textile dyeing costs are mainly affected by the dyeing method, dye selection, dyeing process, fabric specifications, and color depth.

1. Dyeing method

1.1 Pad dyeing

Under normal circumstances, pad dyed cotton fabric has good dye fastness and the surface of the fabric is smooth and clean. However, the minimum processing volume required by the dyeing factory is relatively high, and the finished product feels hard. It is necessary to reduce the warp shrinkage and improve the hand feel by pre-shrinking after dyeing. It is suitable for continuous processing of cotton yarn cards or thread cards with moderate density and dark colors. . Compared with intermittent rope dip dyeing, the unit price of dyeing is about 1 yuan/meter higher on average.

1.2 Jig dyeing

Open jig dyeing is not only suitable for processing cotton fabrics, but also for processing chemical fiber fabrics. Small batch and multi-variety processing methods can better meet market demand. The processing cost for dyeing of cotton poplin with reactive dyes on flat rolls is less than 2 yuan per meter. Flat-rolling cylinders are rarely used for dyeing heavy fabrics. In order to prevent dyeing creases on the surface of denim and cotton weft elastic fabrics, flat-roll cylinders can also be used to process polyester-cotton weft elastic interwoven fabrics. The processing fee is about 2 yuan/meter.

1.3 Dip

Rope dip dyeing is the most commonly used batch dyeing method. A cylinder of ordinary polyester fabric is 320 kilograms, with an average length of 800 meters, and the dyeing processing fee is about 1.2 yuan/m; polyester-cotton fabrics need to be added when the color of blended dyes are used, and when the color of polyester fiber and cotton fiber are the same. T/R wool-like fabric full-process dyeing and finishing process, dyeing polyester with disperse dyes, dyeing viscose fiber with reactive dyes, and subsequent connection to the calendering tank steaming process, the current dyeing cost is about 2.7 yuan/m.

2. Fabric specifications

2.2 Density

The higher the fabric density and the wider the door width during long-car pad dyeing, the more difficult the dyeing process will be. Therefore, the cost of pad dyeing for high-count and high-density wide cotton fabrics is relatively high. High-count and high-density fabrics have poor permeability, harsh dyeing processing conditions, and relatively high dyeing costs.

2.3 Thickness

The thicker the cotton fabric, the more difficult it is to continuously pad dye. The thicker the polyester fabric, the shorter the number of meters per tank during intermittent dyeing. Therefore, the dyeing fee will increase with the thickness of the fabric. In layman's terms, the higher the quality of the yarn per unit area of the fabric, the higher the dyeing price.

2.4 color

Some dyeing factories regard whether the amount of a commonly used dye in the dyeing formula exceeds 1% of the weight of the fabric as the basis for distinguishing color grades. Less than 1% is light color. Those higher than 2% are dark, those higher than 3% are extra black, and those higher than 4% are special colors. These dyeing factories usually determine the final dyeing fee price based on the weight of the fabric grey cloth combined with the color depth. In layman's terms, the higher the dye cost during processing, the higher the dyeing fee price.

2.5 color

Sometimes inlay some other fibers different from the main raw material on the surface of the fabric, which can make the finished product present a richer grid or sliver. In order to fully reflect the style of the embedded fiber, it is necessary to add other dyes when dyeing, and dye the inlay into a color different from the background color of the fabric. Such a dyeing process is often called chromatism. Usually, the price of color processing of panel fabrics does not increase much. If the customer requires that the colors of the two fibers in the interwoven fabric or blended fabric be dyed into one color, such a process is called chromatographic process. Color sets usually take a long time to process and increase the difficulty of processing, so the dyeing fee is more expensive.

3.Finishing and processing

3.1 Shaping

Some yarn-dyed products or base fabrics for coatings need to be processed with water and shape before processing. The products processed by effluent shaping need to be charged for shaping, usually about 0.5 yuan/m.

3.2 Calendering and ginning

There are enterprises specializing in calendering processing, which calender and finish textiles according to customer requirements, and the processing cost is usually about 0.5 yuan/meter. Partial calendering is ginning. Embossing can give textiles a unique appearance. According to the complexity of the ginning pattern and the processing difficulty, the processing cost is different. The usual ginning processing fee is about 0.6 yuan per meter.

3.3 Soft finishing

Softening is mostly done by padding softener when the product is shaped. The amount of softener and the price of softener determine the price of soft finishing. Usually the processing cost of soft finishing is 0.1-0.2 yuan/meter per meter.

3.4 Resin finishing

The anti-wrinkle properties of cotton fabrics are mostly finished by resin finishing. The cost of resin finishing is relatively low, generally 0.2 yuan/m.

3.5 Function finishing

The finishing of textiles is very rich. The price of finishing agent is different, the process is different, and the processing cost is also different. If deepening finishing, mite-proof finishing or multi-functional finishing are carried out, the processing cost will be higher.

3.6 Pre-shrinking

After the dyeing and finishing of long-carriage pad-dyed fabrics, it can be pre-shrunk through a rubber blanket pre-shrinking machine to improve the dimensional stability of the fabric. Pre-shrinking processing costs are relatively low, usually 0.2 yuan per meter. Stretch fabrics sometimes need to be pre-shrunk before garment cutting, especially the pre-shrink finishing of warp stretch fabrics is more important. Warp stretch fabrics that have not been pre-shrinked are likely to produce waste products due to their large shrinkage in garment processing. The pre-shrinking of stretch fabrics before cutting is mostly done on the loose-type air-steaming pre-shrinking machine. Such pre-shrinking equipment is rarely purchased by dye factories, and most of them are purchased by garment factories or enterprises that specialize in pre-shrinking elastic fabrics. The cost of pre-shrinking stretch fabrics is usually around 0.8 yuan per meter.

3.7 Flocking

Flocking processing can produce beautiful three-dimensional graphics on the surface of textiles. It is usually done by a professional flocking processing factory. The flocking processing price is usually determined according to the fabric width and the complexity of the pattern. The wider the fabric width, the more complicated the flocking pattern, the more fluff is needed, and the processing cost is about high.

4.Other processing

4.1 Reduction

The alkali weight reduction of polyester strong twist fabric is the most commonly used method for processing polyester imitation silk. Whether it is light weight reduction in the dye vat, weight reduction in the dye vat, or two weight reductions, a long process time is required and a large amount of liquid caustic is added. Therefore, the dyeing cost will increase when the volume is reduced. Usually, the price of dyeing vat reduction is 0.2 yuan per meter, and the price of two reductions is 0.5 yuan per meter.

4.2 Picking

Both napping and sanding processes can give new characteristics to the surface of the fabric. According to the difficulty of fabric napping or sanding, the equipment used for napping or sanding and the quality of the product, the processing price of napped products and sanded products is slightly different. Normally, the processing fee for textile roughing or sanding is around 0.4 yuan per meter. Some products require not only napping or sanding, but sometimes also shearing. Some dyeing factories regard the shearing process as part of the product's roughening or sanding process, so no additional processing fees are charged.

4.3 Polishing

Cellulose fiber products are polished and finished with biological enzymes after being sanded, which is a relatively new processing technology. Together with the biological enzyme treatment of Lyocell fiber products, the processing is more difficult, so the polishing processing cost is higher. After the fabric is polished, it is dry-patted in the airflow softener, which is also part of the polishing process. Sometimes, the strong-twist rayon shirt fabric feels hard after dyeing and finishing, and it needs to be dry-patted in an air-flow softening machine. Such processing methods usually require higher processing costs.

4.4 Inspection, rolling and packaging

Textile inspection and rolling are often linked together to calculate the cost. The cost is usually no more than 0.1 yuan per meter, but the packaging cost is quite different. The cost of configuring the internal and external labels of the product is usually not too high, and the cost of the inner packaging and outer packaging of the product is quite different. The material and thickness of the inner and outer packaging materials determine the price of product packaging.

4.5 Warp shrinkage

The warp shrinkage rate of the fabric in the dyeing and finishing process has a very direct impact on the product price. The greater the warp shrinkage of the product, the shorter the number of finished products produced per unit length of grey fabric, and the higher the unit price of the product. Under the circumstance that other costs remain the same, the price of textiles with a unit price of 15 yuan/meter will increase the price of finished products by 0.1515 yuan/meter for every 1% increase in the warp shrinkage rate of dyeing and finishing. Therefore, under the premise of meeting customer requirements during processing, strictly controlling the product warp shrinkage is the key to controlling product processing costs. Tension, overfeeding, width, elasticity, etc. are the key parameters to control the warp shrinkage of the product when the product is scheduled and the finished product is shaped. The pre-shrinkage and tank steaming after dyeing also have a very obvious influence on the warp shrinkage of the product, so special attention should be paid to it during processing.

Fabric price accounting:

The sum of the textile processing costs is the sum of the textile grey cloth price, dyeing costs, warp shrinkage rate, and inspection packaging costs. But this does not fully express the actual price of the product. Usually in the textile export trade, there are some other expenses, such as packing expenses, transportation expenses, defective products expenses, reasonable profits, customs declaration expenses and other expenses, etc.

Calculated by 1,000 pieces of fabric, the packing cost of a large container in an ordinary container is about 300 yuan. The transportation cost of this container from the surrounding areas of Shanghai to Shanghai Port is generally around 1,500 yuan. The product of a container is calculated at 60,000 meters, then the packing fee and transportation cost of 1,800 yuan are allocated to the 60,000 meters of finished products, and the new cost of each meter of product is 0.03 yuan. Usually the number of defective products is within 2% of the total number of products, and more than 2%, indicating that there is a problem with product quality control. Still taking the 15 yuan per meter product as an example, if the number of defective products is 2% of the total, then the increased cost will be 0.3 yuan per meter.

Through the above calculations, it is not difficult to find that if each container product is not well controlled during the processing process, it will increase a considerable cost. Strengthening process control, product quality planning, and internal communication are important means to control product quality. Otherwise, the greater the export processing volume of textiles, the more serious the loss will be.