Case StudyProfit MaximizationForPuff ShoesIntroductionCompany BackgroundPuff Shoes is a small business which comes under MSME or micro, small and medium enterprises and is engaged in manufacturing of footwear under its own brand "Puff" and as third party parts manufacturers for other leading brands through manufacturing outsourcing by major footwear brands. It has a turnover of around INR 2.78 Cr. Since starting operations in 1996, Puff Shoes has made impressive progress to become a renowned footwear manufacturer in the Delhi region (India), where its factory and office are located. Puff Shoes is credited with processing orders from international footwear brands such as Nike and Fila. It specializes in the production of sports shoes (runners) and sneakers. Although they initially produced only 4 sizes of footwear (i.e. sizes 4, 5, 6 and 7), since 2001, Puff Shoes began producing footwear in sizes 8, 9, 10 and 11 as well. Factory Information Number of Employees: 10- 15 (on contract basis)Number of Machines: 3Contract Manufacturing: Offered Buyer LabelLocation: DelhiSuppliers: All IndiaVendors: All IndiaProduct InformationAs mentioned earlier, though the factory had started with the production of only 4 shoe sizes, currently produced 8 sizes ranging from size 4 to size 11. Shoe sizes were generally classified into two categories: small size and large size. The "small" size range included those shoes ranging from 4 to 7, i.e. sizes 4, 5, 6 and 7. while the "Big" size range had the rest, i.e. sizes 8, 9, 10 and 11 .The footwear created for both these size ranges had their own price differences and... middle of paper.... ..from the consolidated table it appears that Sports Design shoes are expected to be more profitable at Rs 29 lacs than Sneekers, which stood at Rs 21 lacs. From the consolidated table it is noted that size 11 is expected to be more profitable than other sizes with a profit of around Rs 10 lacs. With the proposed schedule, each month's demand can be met. In December 2014, demand can be met even if Machine 3 is not used to its full capacity. Total profits for the year 2014 are expected to cross half a crore. The total demand for the year 2014 is expected to be around 5 lakh. It is found that the profit/shoe should be Rs. 10.45 for the year 2014Conclusion Therefore, the Company by following the forecasted demand schedule can be able to achieve the optimal profit as well as meeting the optimal capacity utilization and maximum number of working hours per day.