leather panel 14 schmel costs-鞋类生产成本结构(英文-美国)

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UNITED NATIONS INDUSTRIAL DEVELOPMENT ORGANIZATION Fourteenth Session of the LEATHER AND LEATHER P RODUCTS INDUSTRY P ANEL Zlin, Czech Republic 13-15 December 2000 11 December 2000 STRUCTURE OF PRODUCTION COSTS IN FOOTWEAR MANUFACTURE Prepared by Ferenc Schmél UNIDO Secretariat * This document has been prepared without formal editing.

2 TABLE OF CONTENTS INTRODUCTION .....................................................................................................................................3 PRINCIPLES OF COSTING.....................................................................................................................4 Terminology...........................................................................................................................................4 Costing methods.....................................................................................................................................5 Material costing......................................................................................................................................7 Labour costing........................................................................................................................................8 SURVEY OF PRODUCTION COSTS .....................................................................................................9 Basic assumptions ..................................................................................................................................9 Shoe specification..................................................................................................................................9 Costing guidelines................................................................................................................................10 ANALYSIS OF PRODUCTION COSTS IN SELECTED COUNTRIES ..............................................11 Database ...............................................................................................................................................11 Material requirement............................................................................................................................11 Labour costs .........................................................................................................................................13 Production cost structure......................................................................................................................15 Prices ....................................................................................................................................................16 COSTING PRACTICES ..........................................................................................................................17 Data acquisition for costing .................................................................................................................17 Costing computation............................................................................................................................17 CONCLUSIONS......................................................................................................................................23 References ................................................................................................................................................24 Annexes 1. Text of the request for costing information. 2. Numeric information collected on footwear costing. 3. Sample costing reports produced by a computer program. Production Costs in Footwear Manufacture UNIDO Leather Panel 14th Meeting of the