The Strategic Cost Simulation Studio (SCSS) represents a transformative teaching and learning innovation in textile and apparel costing education. Designed as a web-integrated simulation platform, SCSS enables learners to model, visualize, and interpret costing structures influenced by dynamic external factors through PESTLE analysis. Unlike traditional costing tools, SCSS leverages Google Sheets and interactive websites to present real-time data simulations and visual dashboards. It cultivates strategic foresight, data-driven thinking, and cost optimization skills among students by simulating market conditions, sourcing shifts, and regulatory changes.