This write up covers the aspects which are directly OR indirectly influencing the efficiency of a garments manufacturing unit in any of the dimensions. We have tried to cover most of the operational factors, apart from other strategic & financial aspect as these topics have a great detailing in their own, which contribute in quality of the product & ultimately the quality of the process. The mentioned guidelines would help in improving the process flow with efficiency which would help in cost cutting (in fact waste reducing) which ultimately contributes in profitability. As this write up is based on the working being done in Pakistan so maximum factors that contribute as hurdles in achieving the maximum efficiency are tried to be covered up. We wish that maximum people should get maximum benefit of this small write up and if someone feel like, please do provide us with feed back.