Effectiveness of the Value Chain Approach: The value chain approach proved highly effective in comprehending interdependencies and trade-offs among various activities. It facilitated decision-making by offering a holistic view of the strategic landscape. Utilization of Porter's Five Forces: Employed Porter's Five Forces analysis to dissect the industry structure and competitive forces shaping SmartShoe's strategic position. Application of Fundamental Accounting Concepts: Activity-Based Costing (ABC) Implementation: Applied ABC from accounting to meticulously assess the cost structure across diverse production processes. This application informed resource allocation and significantly improved overall cost-effectiveness