Toolkit: Simple Book Keeping and Costing for SMEs in Footwear Making - Common Market for Easter and Southern Africa Leather and Leather Products Institute

Simple item page
dc.contributor.authorSWITCH Africa Green
dc.coverage.spatialAfrica
dc.date.accessioned2020-08-04T09:28:23Z
dc.date.available2020-08-04T09:28:23Z
dc.date.issued2017
dc.descriptionThis document is a facilitator’s guide for training small and medium-sized footwear enterprises in basic financial management, focusing on simple bookkeeping and costing to support day-to-day business decisions. It explains that bookkeeping involves recording all money entering and leaving the business, emphasizes separating business and household finances, and introduces practical record-keeping through a simple cash book with income and expenditure entries. It then defines income, profit, and loss, and outlines how to calculate profit or loss using recorded materials, services, wages, and repair or replacement costs. Finally, it introduces costing and pricing, including overheads and a footwear costing model that combines direct materials, labour, overhead, depreciation, rejects, and sales costs to derive production cost, margin, and selling priceen
dc.formatText
dc.identifier.urihttps://wedocs.unep.org/handle/20.500.11822/33374
dc.languageEnglish
dc.page.number14 pages
dc.rights.accessLevelPublic
dc.subjectaccounting
dc.subjectrecord management
dc.subjectcost
dc.subjectprice
dc.subjectleather goods
dc.subjectleather industry
dc.subjectsmall and medium enterprise
dc.subjectSouthern Africa
dc.subjectEast Africa
dc.subjectCapacity building
dc.subjectIndustry
dc.subjectManufacturing
dc.subjectNatural Resources
dc.subjectSustainable Development
dc.subjectTrade
dc.subject.sdgSDG 2 - Zero Hunger
dc.subject.sdgSDG 8 - Decent Work and Economic Growth
dc.subject.sdgSDG 9 - Industry, Innovation and Infrastructure
dc.subject.themeenvironmental educacional
dc.subject.themesocial aspects
dc.subject.themetraining
dc.subject.themeeconomics
dc.subject.themefinance
dc.titleToolkit: Simple Book Keeping and Costing for SMEs in Footwear Making - Common Market for Easter and Southern Africa Leather and Leather Products Instituteen
dc.typeCommunication or other resource

Download

Original bundle

Showing 1 - 1 of 1
Thumbnail Image
Name:
Bkeep-Cost.pdf
Size:
555.14 KB
Format:
Adobe Portable Document Format
Description:
English
Download

Collections

Communication materials