Shoe and Costing

UNIT 2 SHOE AND COSTING METHODS Methods

Structure
2.1 Introduction
Objectives

2.2 Different Methods for Calculating Upper Material Consumption

2.3 Summary
2.4 Key Words

2.1 INTRODUCTION
For both establishing the initial cost of style and to control the consumption of material
by the clicker it is necessary to determine the amount of material required to cut a pair of
shoe.
It is important to get an accurate figure because :
• The upper is typically the largest single item in the cost of materials of the
shoe and sufficiently accurate figures are needed to set material consumption
allowance for product development, product costing, material requirement
planning.
• The profitability of the company depends on accurate costing.
• The consumption allowance relating to a batch for a clicker to cut is called
CLICKER ALLOWANCE, and can be used as a basis for payment by results
on “Leather saved” against the allowance by the clicker.
Any system for predetermining the material consumption allowance needs the following
attributes :
• Consistency between styles and shoe sizes.
• Consistency between material types.
• Sufficient accuracy to be used as a standard against which cutting results can
be compared so that steps can be taken to eliminate excessive wastage.
CLICKER ALLOWANCES : The intensity of upper material given to the clicker to cut a
pair of shoes.
Objectives
After studying this unit, you should be able to
• understand the need of calculating upper material consumption per pair, and
• consumption required for making a pair of shoe.

2.2 DIFFERENT METHODS FOR CALCULATING UPPER

MATERIAL CONSUMPTION – SYSTEMS AVAILABLE
The following is a list of material allowance calculation systems that are stated in an
approximately historical order.
(i) Marking up
(ii) Graphical
(iii) RSM
(iv) SLM
(v) SATRA Summ 19
Cutting Allowances Marking Up
The Cutting Room Supervisor or a similarly skilled cutting person selects a skin or
hide from a bundle of leather that is to be used for the style. The skin is then
marked by drawing the patterns onto its surface with due regard to cutting
principles and quality requirements. Complete pairs are drawn, as far as possible
and an allowance is calculated by dividing the area of the skin by the number of
pairs obtained from the mark-up.
Sometimes, the skin is marked on the reverse side so that it can be subsequently
used without having to clean off the marks from the surface. In this case a
percentage is usually added that reflects the amount of waste that would be
encountered on the grain side because of flows and blemishes not seen on the
reverse.

Disadvantages
• A skilled trustworthy cutter is required to do the mark-up.
• It can be time consuming particularly if there are many pattern items in
the shoe set.
• It may not truly emulate cutting practice (e.g. a cutter would probably
cut more vamps or more quarters from an individual skin rather than
cut a complete number of pairs.)
• It is usually not linked to leather grading system or shoe size
adjustment system so individual cutting jobs may yield significantly
different results to the calculated allowance.
Graphical
The complete patterns for one pair are laid out in the most compact and economical
arrangement onto graph paper. A rectangle is then drawn around the pattern that
encloses the set.
Sometimes, the lines cut across the patterns to a degree as in the example. This
assumes that the parts that protrude could be accommodated in the gaps within the
rectangle.

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The area of the rectangle is calculated by multiplying the length by the width or counting Shoe and Costing
up the number of squares covered. A percentage is applied to this area to calculate an Methods
allowance for the pair. The percentage will usually vary according to :
• Material type
• Material quality
• Average pattern area in relation to average material area
• Variations in size and width fitting
These percentages are usually based on previous experience and some companies apply
the same percentage for all styles and materials.
Advantages
• Reasonably quick and easy to use.
• Permanent record of the calculation method.
• The same base area can be used to calculate allowances for different
materials, qualities, and sizes (provided previous experience has
allowed a build up of appropriate percentage additions).
• Less skill is required than the marking-up method.
Disadvantages
• It is subjective because the original rectangle area could vary
significantly depending on the interlocking skill of the assessor.
• The percentages applied are based on previous cutting history, which
may reflect uneconomical cutting.
• There may be no previous experience of particular materials so an
estimate has to be made.
• The lay-up does not reflect usual cutting practice, i.e. vamps tend to be
cut together from the butt and backbone areas, quarters from belly,
legs, neck area, etc.
RSM
The first serious attempts at establishing a scientific method of arriving at leather
consumption allowance resulted in the publication in 1922 of a system by masters
W.W. RUSS and F.L. SMALL.
A more scientific approach can give adequately accurate results and it is
considered that a system of this type posses many advantages.
The factor which effect the cutting results, i.e. the factor to be considered for
calculating material consumption are given below :

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Cutting Allowances Pattern Area
This is the actual net area of the individual pattern item comprising the upper
and the first waste or interlocking waste.
This is also called “scale area” and used as the basis for further phases in the
system.
SLM
SLM or Scientific Leather Measurement was introduced to the shoe industry in the
early 1950s. It established very clearly two separate components for allowance
calculation pattern assessment and leather assessment.
Each pattern in the shoe set is measured separately. The pattern is drawn carefully
onto paper and then “blocked off” by drawing straight lines connecting highest
points on the pattern perimeter. This gross area is measured and then the most
economical interlocks are chosen and drawn into position. The interlocking pattern
must be kept parallel or at 180o – to the original.

Gross Area

Slim area = Gross area minus a

proportion of shaded areas

The area of interlocks falling within the gross area are measured, plus any shared
waste. And a proportion of this area subtracted from the gross area. The result is
known as the “Slim area” and this is used as a basis for allowance calculation.
SATRASumm
Initially developed by SATRA in the early 1980’s, this system continues to be
developed. SATRASumm has replaced SLM as an industry standard system for
material allowance calculation.
Activity 1
Take the upper component of a pair of shoes and calculate the area by graphical
method.

Activity 2
Calculate the area of a rectangle in sdm if the length is 20 cm and the width is
13 cm.

SAQ 1
(a) What do you mean by costing?
(b) Why predetermination of material consumption per pair is necessary?
(c) Mention the attributes necessary for costing.
(d) Explain the disadvantages of marking up method.
(e) Explain in brief the various systems available for calculating material
consumption per pair.
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 Shoe and Costing
2.3 SUMMARY Methods

Let us summarise, what we have learnt in this unit :

• Materials consumption calculation for a pair of shoe is important for doing
product costing, material requirement planning, etc.
• There are various materials to calculate material consumption/pair. The
system are Marking up Graphical, RSM, SLM and SATRA sum, etc.
• One skin is selected by a skilled person and the pattern of shoe are drawn out
on sample skin. Skin area is then divided by total no. of complete pairs,
which gives material consumption/pair. This is called marking up method. In
graphical method, the complete pattern for one pair is laid out in the most
compact and economical way onto graph paper. A rectangle is then drawn
around the patterns. Area of the rectangle added with second waste and hard
waste gives consumption per pair.
• In RSM we calculate the scale area of each individual pattern on graph sheet
and then gross area is calculated by adding second waste.
• There are formula to calculate second waste.
• Then we calculate the costing norm by adding the third waste, which is the
grade waste.
• SLM and SATRA sum are the costing methods by which we can
predetermine very accurately the COSTING NORM.

2.4 KEY WORDS

Allowance : Material consumption per pair.
Scale Area : Area of a pair of component + 1st waste.
1st Waste : The first waste is defined as the space left between
two pattern pieces, when interlocked together, due
to irregularities in shape.
Block Off Area : Block off area is area of 1 pattern item when it is
blocked off by a line/lines joining the highest
point on the curves of the pattern.

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