Apparel

Apparel SCORE!

SCORE! stands for Systems Control & Operations Risk Evaluation. Moss Adams has a diagnostic tool customized for apparel companies with detailed operational information regarding business systems, processes and efficiencies. Our detailed report will translate accounting and operational issues into business solutions.

For apparel manufacturing, we offer:

  • Merchandising: Merchandising calendar as a planning tool, product focus, target group, and SKU management
  • Design Process: Efficiency in product development, sourcing, cycle time, and preliminary costing
  • Patterning Process: CAD/CAM potential and/or management, numbering system, patterning efficiency, models and forms management, merchandising sheet, fabric and trims testing procedures, grading rules, and specification package
  • Product Engineering: Markers and sewing methods
  • Product Costing Process: Bills of materials, methodology, and actualization
  • Unit Control System: Customers' orders, receiving, cutting, send out, sewing, finishing, actualization of cost shorts, charge back, and cost cutting
  • Purchasing and Sourcing: Product sourcing and labor sourcing
  • Quality Assurance/Control: Quality assurance on piece goods and trims, infield inspection, auditing of finished goods resolved in-house, seconds/damages/rejects, and reports
  • Warehouse: Receiving, shipping of finished goods, product moving equipment, inspection of goods, and shipping of raw materials

For apparel financial activities, we offer assistance with:

  • Factoring: Factor reconciliations, with recourse receivables, billing, and shipping
  • Chargebacks and customer credits: Reconciliation of chargeback detail to general ledger, chargebacks by reason code, authorization of chargebacks, receivable vs. expense, and collection procedures
  • Cash controls and management: Bank reconciliations, timeliness, unreconciled differences, bank accounts in general ledger and journal entries
  • Inventory controls: Perpetual inventory system, comparison to physical, investigate variances, seasonality reports, returns, tracking inventory at contractors, fabric issued with cutting ticket/fabric used by contractor, gross profit analysis
  • Accounts payable: Accounts payable reconciliation, general ledger, journal entries, month end closing and cut-off procedures, accrual of unmatched receivers, purchase order authorization and matching, payments, debit memos, and direct shipments
  • Payroll testing: Personnel file contents, recording of payroll, internal controls, rules and regulations

Apparel Contacts

Southern California

Martin Hughes

310-477-0450

Frank Kaufman

949-221-4000

Northern California

Wenli Wang

415-956-1500

Pacific Northwest

Darin Goehner

206-302-6500

Send us an e-mail

Congratulations to Juan Carlos Obando, the 2007 Moss Adams Fashion Innovator award winner.