Standard Allowed Minute (SAM): The IE’s Guide to Calculation and Costing
Stop guessing garment costs. A step-by-step guide to calculating Standard Allowed Minute (SAM), applying ILO allowances, and determining precise manufacturing costs. Why “Time” is Your Most Expensive Raw Material In garment manufacturing, fabric is expensive, but time is volatile. If you estimate that a shirt takes 12 minutes to sew, but it actually takes 15,…