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A Systematic Review of Challenges and Opportunities in Costing Systems within the Leather and Footwear Industry: Proposing a Native Framework
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Somayeh Amini khezerlou *    , Mahdieh Bakhshiyan , Ebrahim Navidi abbaspour |
| Marand Branch, Islamic Azad University |
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Abstract: (11 Views) |
As a labor-intensive and material-oriented sector, the leather and footwear industry possesses a complex, multidimensional cost structure where effective management is a critical determinant of manufacturing competitiveness. Evidence suggests that many production units in Iran still rely on traditional, imprecise costing methods. This study aims to systematically identify and analyze the challenges and opportunities of costing systems in the Iranian leather and footwear industry. Employing a qualitative approach, the research utilizes a "Systematic Review" based on the PRISMA (2020) protocol. Consequently, 16 reputable scientific articles published between 2015 and 2025 were selected and examined using “Thematic Analysis”. The findings indicate that the primary challenges include the persistence of traditional methodologies, high material waste rates, deficiencies in manufacturing overhead allocation, a lack of IT infrastructure, and a shortage of industrial accounting expertise. Conversely, opportunities such as implementing modern approaches—including Activity-Based Costing (ABC), Target Costing, and Time-Driven Activity-Based Costing (TDABC)—alongside the adoption of digital technologies (ERP and CAD/CAM), can significantly enhance the accuracy of cost calculations. Finally, this research proposes a native and operational conceptual framework for improving costing systems, providing a foundation for enhancing cost control and managerial decision-making in international markets.
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| Keywords: Costing System, Leather and Footwear Industry, Thematic Analysis, Activity-Based Costing (ABC), Target Costing |
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Full-Text [PDF 642 kb]
(4 Downloads)
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Type of Study: Research |
Subject:
Special
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