Shoes Industry

A shoe is an item of footwear intended to protect and

comfort the human foot while doing various activities. Shoes are also used as an item of decoration. The design of shoes has varied enormously through time and from culture to culture, with appearance originally being tied to function. Additionally, fashion has often dictated many design elements, such as whether shoes have very high heels or flat ones. Contemporary footwear varies widely in style, complexity and cost. Basic sandals may consist of only a thin sole and simple strap. High fashion shoes may be made of very expensive materials in complex construction and sell for thousands of dollars a pair. Other shoes are for very specific purposes, such as boots designed specifically for mountaineering or skiing.

History

The earliest known shoes are sandals dating

from approximately 7,000 or 8,000 B.C., found in the Rock Cave in the US state of Oregon. in1938.The world's oldest Leather shoe, made from a single piece of cowhide laced with a leather cord along seams at the front and back, was found in a cave in Armenia in 2008 and is believed to date to 3,500 B.C. Otzi De Iceland shoes, dating to 3,300 BC, featured brown bearskin bases, deerskin side panels, and a bark-string net, which pulled tight around the foot. However, it is estimated that shoes may have been used long before this, but it is difficult to find

evidence of the earliest footwear due to the highly perishable nature of early shoes. By studying the bones of the smaller toes (as opposed to the big toe), it was observed that their thickness decreased approximately 40,000 to 26,000 years ago. This led archaeologist to deduce that wearing shoes resulted in less bone growth, resulting in shorter, thinner toes.[5] These earliest designs were very simple in design, often mere "foot bags" of leather to protect the feet from rocks, debris, and cold. They were more commonly found in colder climates.

Materials Used

Leather

Cotton

Thread

Silicone

Wax

Package

Process Of Making A Shoe

• Direct labor- - A shoe industry paid wages to the workers who physically convert the raw materials of shoes into finished products. These include the machine operator, sewer, and the persons who assemble the shoes.

• Direct Materials Cost

-In a shoe industry,these products are used ; --leather uppers, -laces, -and silicone.

Manufacturing Overhead Cost

1. Indirect Labor

2. Utilities

3. Supplies

4. Other Cost( Taxes, Insurance, Manufacturing Equipment)

• Indirect Labor

In making Shoes wages paid to workers employed to inspect finished products would be allocated to a shoe manufacturing overhead. It includes wages paid to manufacturing supervisors, janitorial staff at a manufacturing facility, workers employed in record-keeping at a manufacturing facility, and workers employed to maintain factory equipment

• Utilities Cost

In a Shoe factory it uses utilities because they do not constitute direct labor or materials, utility costs are classified as manufacturing overhead of a shoe industry. Common utilities necessary to a working factory include water, sewer, electricity, and phone and internet service. In addition, any money spent to purchase and maintain computer systems necessary to proper production is also considered a part of manufacturing overhead.

• Supplies

A shoes Industry needed supplies which is cost of manufacturing industry . These supplies include fuel to power forklifts, or grease needed to keep machines working properly. In addition, the cost of any replacement parts needed to repair or maintain manufacturing equipment should be allocated to manufacturing overhead costs in Supplies expense.

Other Costs in Manufacturing Shoes

Other costs related to the manufacturing process may fall under the shoe of manufacturing overhead. These includes property insurance paid on a factory, warehouse or manufacturing equipment would fall under manufacturing overhead, as would any taxes paid on property or assets related to the manufacturing process. Manufacturing overhead also includes any costs related to ensuring that the manufacturing process or property is safe to workers, and related to complying with environmental regulations.