The share of raw material costs in the total costs for heated clothing depends on the different materials a producer used in his production. In the manufacturing industry, material cost accounting is a fundamental requirement for achieving success. To be competitive and profitable, manufacturers must understand and control the material cost. In the current economic conditions, many manufacturers have been searching for ways to improve material efficiency, in order to maintain profitability and a competitive advantage via providing maximum profit to customers.

Dongguan S-King Limited is an enterprise specializing in the production and supply of heated clothing. The heated insoles series has many styles to meet the diversified needs of customers. The quality of Dr. Warm heated clothing is ensured. It is made by a quality conscious manufacturer who invests good money in conducting different tests, such as vibration test, bursting test, and compression test. It has several temperature settings to meet different demands. The product provides good shock absorption. It is able to absorb the shock on the feet, which helps relieve the pressure to the feet during walking. It is suitable for indoor and outdoor use.

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