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T1 Toolkit: Simple Book Keeping and Costing for SMEs in Footwear Making - Common Market for Easter and Southern Africa Leather and Leather Products Institute
A1 SWITCH Africa Green, 
K1 accounting
K1 record management
K1 cost
K1 price
K1 leather goods
K1 leather industry
K1 small and medium enterprise
K1 Southern Africa
K1 East Africa
K1 Capacity building
K1 Industry
K1 Manufacturing
K1 Natural Resources
K1 Sustainable Development
K1 Trade
YR 2017
FD 2017
LK https://wedocs.unep.org/handle/20.500.11822/33374
UL https://wedocs.unep.org/handle/20.500.11822/33374
NO This 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 price
DS UN Environment Document Repository
RD Sep 16, 2026