Merchandising Practice

What a Merchandiser Must Know About Costing, Consumption and TNA

Cost sheets, consumption, BOM and TNA plans are core documents for professional apparel merchandising work.

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Merchandising Practice · Jul 08, 2026

What a Merchandiser Must Know About Costing, Consumption and TNA

A merchandiser should understand how fabric consumption, trims, CM, wash, print, wastage and margin affect quotation. Even when a factory has a dedicated costing team, the merchandiser must read assumptions and explain changes clearly.

TNA planning is equally important. A good TNA tracker connects sample approval, material booking, production start, inspection and shipment. When dates slip, the merchandiser should communicate risk early instead of waiting for a crisis.