Production working time expenditure management and standardization has become primary in the present global apparel production and distribution market. Same in Latvia, it is vitally important to preserve any kind and volume of production in the existent economic and hard competition conditions. To compete successfully with the products from the production companies of China and Korea, which make their products from cheap local materials using cheap labour, Latvian sewing companies must ensure the maximum possible work efficiency and an excellent quality of the product, following the requirements of the retail business. Working time standardization is related to production quality, costs and efficiency, and using the appropriate working time expenditure determination methods it is possible to find production reserves, to improve working methods and to find the midway between the production costs and the wages of the workers. Therefore it is important to carry out an analysis of material value and information flow in time, by researching the structure of working time expenditure in close relation to the processes in the garment retail business. The article reflects the results of the research that have been carried out during the production preparation process of coveralls and casual wear. Research goals: to determine imperfections in material value and information flows in a production company of casual wear.