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Costing - Coggle Diagram
Costing
Product Cost
others - transportation/consession
tooling
Molds Armoutization
Bottom units cost
Outsole/Midsole/Shank cost
Upper materials cost
Materials
Profits from suppliers
Material Usages
Glue/Thread/Packaking Materials
Profit
Overhead
Machines armortization
Rental cost
Toolings (fty burden)
Last/Cutting dies/small jigs/molds etc
Labor
Indirect labor cost
Management Performance
Direct labor cost
PPH
Process cost
Upper Process cost
No sew/HF/Emboss/Embroidery etc
Bottom units process
Painting/transfer logo
Strategic Costing
Internal cost control
Ratio of direct and indirect labor
Systems reduce labors
Streamline processes
Reduct wastes/control losses/combine process
Improve efficiency
Reduce downtime
Improve supply chain efficiency/non-stop production
Optimize processes
Supplier Value
Product cost
as shown in the left
Innovation/Patents
合纵连横Coalition-building
整合价值供应商
Raw materials consolidate purchasing
Customer expection
Sourcing location
Labor cost/policies of long term dev.
Duty rate
Import country/policies(free trade/low duty)
Retail price/Market price rules
Finance management
Buget management
Investment
Comsuption cost control
Big data
Data analysis skills
狭义Costing
广义Costing