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Writer's pictureBhagchandra Rajak

How to Calculate CPM/SMV ?

Updated: Dec 24, 2020

Please sea below Details Explain:

If 1 Operator works 8 hours, that means

= 60 x 8

= 480 Minutes

than 26 working days he / she work

480 x26

=12480 Minutes

if the factory have total manpower is 3000 then

=3000 x 12480

=37440000 Minutes

If total salary pay this factory is

30000000

then

= 30000000/37440000

= 0.80

Ans. CPM/SMV = 0.80

Calculate the CM (cost Of Making ) of a garment


Example :

If an items produce 1600 pcs / day using 25 machines than what would be the Cm Cost ??

Solution :

CM Cost = Overhead Machine cost X Require Machine / Produce Quntity

=(1800x25/1600)

=45000/ 1600

=28.13 rs. ( per Pcs)

= 28.13/78 ( 1 dollar = 78 Rs. )

= 0.36 ( dollar / pcs )

Ans. 28.13 Rs. or 0.36 Dollar per pcs

Calculate the EPM ( Earn per minute ) of a garment

EPM = Produce Qty. x CM/ Working Minute

= 1000x 0.924/ ( Manpower x Working Hour x 60 )

= 1000 x 0.924/(60x10x60 )

= 1000 x0.924/ 36000

= 0.025666

= 0.025666 is CPM


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