About this course

Textile Costing is a complete university course by Muhammad Rizwan Zubair, originally taught at UMT Lahore: 26 lectures in 5 modules with 12 worksheets, covering financial accounting basics, yarn and fabric cost build-up, conversion cost, overhead allocation, cost-volume-profit (CVP) and break-even analysis, budgeting and management decision-making for textile and garment businesses. Use the search box and module filters above to find a lecture, then open the linked notes or worksheet.

Course modules and lectures

Module 1 – Financial & Managerial Accounting: Financial Accounting Introduction; Financial Statements; Current Assets and Liabilities; Fixed Assets; Managerial Accounting Introduction; Unit Costing; Cost-Volume-Profit (CVP) Relationship; CVP in Textiles.

Module 2 – Costing Systems & Budgets: Costing Systems I and II; Advanced Costing Systems; Activity-Based Costing (ABC) in Textiles; Budgets and Variances; Budgeting in Textiles; Mid-term examination.

Module 3 – Spinning & Weaving Costing: Review of Spinning Calculations; Simple Yarn Costing; Optimal Yarn Mix; Weaving Calculations I and II; Simple Fabric Costing; Review session.

Module 4 – Dyeing & Plant Machinery: Dyed Fabric Costing; Concept of Routes; Plant Machinery Analysis; Final Dyeing Costing.

Module 5 – Stitching Costing & Presentations: Stitching Costing I and II; Presentations on grey product costing.

Related on this site: Weaving Calculations · Fabric Design.