Shoes have a very important role for people with diabetes. Therefore, many scientists and businesses have been interested in researching and producing this type of shoes. In many countries, diabetics receive shoes according to a doctor's prescription and are covered by health insurance. Vietnam has a great demand of shoes for diabetics, but so far, there are no enterprises that produce them. This paper presents the results of setting up a project to produce shoes for diabetics at the Leather and Footwear Research Institute. The project of producing shoes for diabetics has a capacity of 1,000 pairs/day. The project uses modern equipment, factory layout and equipment according to Lean manufactruring. The estimated results of key economic indicators show that the proposed project is highly feasible, promoting the advantages of the Leather and Footwear Research Institute. Labor productivity is expected to be quite high (about 9.61 pairs/person/shift). The total production expense of producing shoes for male diabetics are about 360,000 VND/pair of leather shoes, about 216,000 VND/pair of canvas shoes combined with microfiber; for female diabetics are about 300,000 VND/pair of leather shoes, about 180,000 VND/pair of canvas shoes combined with microfiber leather, so they have good competitiveness.
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