The share of raw material costs in the total costs for baby shoes depends on the different materials a producer used in his production. In the manufacturing industry, material cost accounting is a fundamental requirement for achieving success. To be competitive and profitable, manufacturers must understand and control the material cost. In the current economic conditions, many manufacturers have been searching for ways to improve material efficiency, in order to maintain profitability and a competitive advantage via providing maximum profit to customers.

Wenzhou King-Footwear Co., Ltd is a strong company with a good reputation in the popular casual shoes industry. King-Footwear focuses on providing a variety of canvas slip on shoes for customers. The quality of King-Footwear low price canvas shoes is ensured. Various tests such as drop test, antistatic test, and illustrating test are performed in the production.The high-quality rubber provides every move to keep flexibility. King-Footwear believes the achievement of customer expectation will enhance the customer satisfication. The rubber sole has excellent texture and feels good to touch.

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