Raw material stock
Sole, upper (leather, rexine, fabric), insole, lining, adhesive, thread, eyelets and boxes: purchase, issue, balance and low-stock.
For the small factory that makes its own pairs: what material is in hand, what each pair costs, where every batch stands, and what each karigar has earned.
Write the bill of materials of an article once, with consumption by size group — bigger sizes eat more sole and upper. Padam adds labour and overhead to give the cost of a pair, then compares the estimate with what the batch really took.
Plan a batch the way you think of it — quantities across the sizes — and move it through cutting, upper stitching, lasting, finishing and packing. Finished pairs enter stock by size at their real cost; rejected pairs go to seconds.
Record pairs × rate for each process, note advances as you give them, and settle every week. Each karigar gets a statement you can share on WhatsApp.
Sole, upper (leather, rexine, fabric), insole, lining, adhesive, thread, eyelets and boxes: purchase, issue, balance and low-stock.
Issue material or uppers to a karigar or an outside unit, receive pairs back, and see the balance lying outside.
Production, karigar wages, material consumption and cost per pair.
The same account bills your pairs at the retail counter or by set to parties in wholesale.
Try BOM, production and the karigar ledger free for 30 days.