accounting process of estimating the material and others costs of a shoe
Many materials for shoemaking are typically sold in much larger quantities than needed for a single pair. Natural materials, especially leather, may be sold by the hide, by weight, or by area, within which the amounts of usable material for different purposes vary widely. Similarly, large investments like machinery may be challenging to accurately amortize over the many pairs they contribute to making.
Moreover, individual makers as well as larger shoe companies frequently make trade-offs between time and materials, such as by choosing to buy cut stock over clicking by hand, or by creating their own stocks on premises.