Cutting loss is the material left over once the shoe parts are cut from a material. Depending on the material type the cutting loss can be between 2% to 15%. The cutting loss also depends on the size and shape of the parts being cut. Mech will have a low cutting loss, leather may be higher.
It’s important to keep the cutting loss to a minimum as this loss will be added to the cost of the shoe. A skilled cutter will save the factory money!