Quick answer
What is CMT in garments?
CMT stands for Cut, Make and Trim — the factory's charge for converting buyer-supplied or costed fabric and trims into finished garments.
Cost per minute (CPM) = Operator cost per hour ÷ 60
How it works
CMT Calculator
Price CMT the industrial-engineering way — from SMV, cost per minute and line efficiency — and see the manpower needed to hit your daily target.
A sewing line sells minutes. Cost per minute comes from labour cost; dividing by efficiency gives the real cost of each standard minute produced. Multiply by the garment's SMV and add overhead and margin to get CMT.
Formula
The formula, in full
- Cost per minute (CPM)
- Operator cost per hour ÷ 60
- Effective CPM
- CPM ÷ Efficiency%
- Labour / piece
- SMV × Effective CPM
- CMT
- Labour × (1 + Overhead%) × (1 + Margin%)
- Required operators
- Target × SMV ÷ (Hours × 60 × Efficiency%)
Example
Shirt, 22 SMV at 60% efficiency
- 01CPM = 85 ÷ 60 = ₹1.417
- 02Effective CPM = 1.417 ÷ 0.60 = ₹2.361
- 03Labour = 22 × 2.361 = ₹51.94
- 04CMT = 51.94 × 1.35 × 1.10 = ₹77.13
Use “Load Example” above to run this example in the calculator.
Industry tip
Industry tip
“Quote CMT on planned efficiency for the style's run length — short runs rarely reach the learning-curve efficiency of a 20,000-piece order.”
Assumptions
What this calculator assumes
- Operator cost is fully loaded (includes statutory benefits).
- Overhead is applied on labour; margin on labour + overhead.
FAQ
Frequently asked questions
What is CMT in garments?
CMT stands for Cut, Make and Trim — the factory's charge for converting buyer-supplied or costed fabric and trims into finished garments.
How do I calculate cost per minute?
CPM = total labour cost ÷ total available minutes. For a single operator, hourly cost ÷ 60.