📄 Abstract
The garments industry operates in a highly competitive environment where effective cost control and profit analysis are essential for sustainability and growth. This study examines the cost structure and profitability of a garments manufacturing company, focusing on key cost components such as raw materials, labour, and overhead expenses. It evaluates the effectiveness of cost control techniques including budgeting, standard costing, variance analysis, and inventory management in reducing wastage and improving efficiency. The research also analyzes profit performance using financial tools like cost-volume-profit analysis and profitability ratios. Primary data collected from employees and secondary financial data were analyzed using statistical techniques such as percentage analysis, descriptive statistics, chi-square, and ANOVA. The findings indicate that proper cost management significantly enhances profitability, while inefficiencies and lack of awareness negatively impact performance. The study concludes that adopting modern technologies and improving resource utilization can lead to better financial outcomes and long- term business success.
🏷️ Keywords
📚 How to Cite:
Naresh Kumar. N, Elango , Banupriya. N , COST CONTROL AND PROFIT ANALYSIS IN A GARMENTS COMPANY , Volume 13 , Issue 3, March 2026, EPRA International Journal of Economics, Business and Management Studies (EBMS) ,