We continue to implement our mature open costings model and have detailed costing sheets splitting out manufacturing costs for all product categories for all suppliers, which are used in our price negotiations. This must be done in conjunction with the efficiencies of the factory to ensure fair living wages can be paid. And factories must be able to demonstrate open costings, standard minute values for products and labour costs. One of the main tools within our buying teams and the central sourcing team is production planning. Given that we share many factories with other retailers it is vital to work with our suppliers and plan capacity. Therefore we work on 3 year internal supplier production plans and have individual 1 year production order capacity plans agreed with suppliers for the forward production. In conjunction with our annual wage ladders produced we can verify that our cost prices are sufficient to pay fair living wages. Due to the commercial sensitivity of this information we are not able to ...