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									                The Rum Cookie Company
     Company Letter

    Job Specifications

         Recipe

     The Team: Our
  Accomplishments 1 2

Job Measurement Document

     Job Cost Sheet

          FAQ
                                      Company Letter
                    The Rum Cookie Company

Our company was created to produce an elegantly tasteful
     cookie for the well accomplished individual. Our goal
     is for our cookie to be the finest desert cookie
     available in the Pacific Northwest.

Our chocolate rum cookie is meant to top off a night of fine
     dining in any country club or 4 to 5 star restaurant. It
     compliments any cocktail or glass of wine. The soft,
     moist, chocolate sensation in your mouth will leave
     you completely satisfied.

You will have no problem spending that extra dollar to
     enjoy this magnificent treat since it can only be found
     on the menus of places such as The Metropolitan Grill,
     Sahalee Country Club, or a Nordstroms Café.

The cookie is full of chocolate yet with a rum, cocoa, coffee,
     brown sugar, and kahlua topping that delightfully
     tones down the richness and gives it its signature
     flavor. And to top it off, it is dusted with powdered
     sugar to make your mouth water before the cookie
     even reaches your mouth.

All of you successful adults will fall in love with this
      fabulous desert. Cakes, pie, crème brulee will never
      satisfy your sweet tooth again. Insert Here




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                     Job Specifications:
                What’s Really in Our Cookies
    Appearance:

   Each cookie will be a uniform size and shape
   An elegant aroma will emanate from every cookie
   No broken cookies shall be packaged and delivered to any
    customer
   Each package is guaranteed to have 6-10 chocolate chips per
    cookie

    Packaging

   Every package of cookies will ship air tight
   The appealing look of your cookies will immediately catch your
    eye!

    Service

   100% customer satisfaction guaranteed or your money back
   All cookies will be baked 24 hours prior to delivery to ensure
    freshness
   Delivery guaranteed anywhere in the Northwest within 24 hours




                                             Home
                                              Recipe
After countless hours in the kitchen, we are proud to reveal our time-honored recipe:


          Chocolate Rum Cookies with Macadamia Nuts

   1 ¼ cups     All-Purpose Flour
   ½ cup       Ground Macadamia Nuts
   ¼ cup       Unsalted Butter
   2 cups       Chocolate Chips
   2 tbs        Myer’s Rum
   2 tbs        Kahlua
   1 ½ tsp.     Baking Powder
   ½ tsp        Salt
   12 Oz       bitter sweet chocolate
   2 whole     eggs

   *Topping (Optional)
   ¼ Cup    Cocoa
   1 ½ cup Brown Sugar
   1 ½ cup Strong Coffee
           Myers Rum
           Kahlua
           Powder Sugar


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       The Team: Our Accomplishments
     Assignment:
Protocol for meeting:
     Be on Time, Be Prepared with questions and
     assigned work due, and actively participate in
     each group meeting adding idea’s or concerns with
     the project.
Strengths:
     Our strengths will be the creative knowledge each
     group member contributes and the helpful
     cooperation we will share while working together
     on this project
Goals:
     Our goal for each meeting is to be prepared with
     ideas and questions beforehand and have all the
     information necessary for each meeting to get all
     the work put together. At the end of each
     meeting we will decide on an agenda for the next
     meeting. Our group will alternate on who is
     responsible for keeping the time and making sure
     we have answered all the questions so there will
     not be just one team leader for the whole project.
Availability during quarter and meeting time:
     Because of work and school the best time for our
     scheduled meetings will be either Monday’s or
     Thursday’s after 11:30 all other communication
     will be done through email or over the phone.
     Meeting will be held on campus (in the library, N
     building, or classroom after class) and the final
     meeting will be held at the house of one of the
     group members.



                                                     Home
The Team: Continued…
          Contact info and emergency contact info:
              Our group contact information will consist of
              each members email address and two phone
              numbers they can be reached at in case they
              need to be contacted immediately in an
              emergency. It will then be email to each
              member for a confirmation that the
              information was copied correctly.
          •   Our agenda for the next meeting will be to
              discuss our strategy document and decide on
              a product and target market. The person
              responsible for this meeting will be Faris and
              we will meet at 11:30 in the Library.
          •   Our first meeting went as planned we finished
              necessary tasked and our agenda for the next
              meeting will be to start the webpage and
              marketing display by gathering pictures. It
              will be held on Monday at 11:30 at the library.
          •   Our second meeting was used mostly for
              checking up on all of our progress and
              answering any questions. For our last
              meeting we will meet on Thursday to bake the
              cookies at Faris house and complete the
              website.




       Home
Job Measurement Doc.
                 Cost per Cookie: $3.73
                  (100.74 / 27)
                 Number of Cookies Produced:
                  21 (number meeting
                  specifications) + 3 (number
                  rejected) + 3 (number
                  sampled for quality control) =
                  27 total cookies
                 Size of cookies before baking:
                  2½
                 Size of cookies after baking: 2
                  ½
                 Total throughput time = .3
                  (mix time) + .16 (8min. bake
                  time for one cookie sheet x 2
                  cookie sheets) + .2
                  (packaging time) + .1
                  (downtime) + .2 (cleanup
                  time)= 1 hr 60 min


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       Home                               Job Cost Sheet
                                                            JOB COST SHEET



Job Number                  123                                                          Date Initiated                              5/3/07



                                                                                         Date Completed                              5/3/07



Department                Baking



Item                     Rum Cookies                                                     Units Completed                               27



For Stock                            0




Direct Materials                          Direct Labor                                                     Manufacturing Overhead
Item                     $ Amt            Task                  Hrs.                     $ Amt             $DM                      Rate           $ Amt
all purpose flour                 $0.40   set up                                  0.25            $3.33                 $15.53             $2.00      $31.06
Baking Powder                     $0.01   Mixer                                   0.30            $4.00
Salt                              $0.01   Dough roller                            0.25            $3.33
Macadamia Nuts                    $2.38   Cookie cutter                           0.30            $4.00
Bitter Sweet Chocolate            $1.54   Baker                                   0.25            $3.33
Unsalted Butter                   $0.90   Timer                                   2.00           $16.00
Myer's Rum                        $2.31   Decorater                               0.25            $4.16
Kahlua                            $2.31   Quality Control                         2.00           $16.00



Eggs                              $0.61
chocolate chips                   $2.39
Cocoa                             $0.69
Brown Sugar                       $1.02
Coffee                            $0.95
Powder Sugar                      $0.01


Total                            $15.53                                                          $54.15                                               $31.06




Cost Summary                                                                             Units Shipped
                                                                                         Date              Number                   Balance
Direct Materials                                                    $       15.53
Direct Labor                                                        $       54.15
Manufacturing Overhead                                              $       31.06
Total Cost                                                             $   100.74
Unit Product Cost                                               $          3.73
                                           F. A. Q.
   What should the denominator be for the cost per
    cookie calculation?
    The Denominator for the cost per cookie should be the
    total number of cookies made.

   What measures would your group use to effectively
    evaluate production performance?
    We need to measure the quality of the cookie versus
    the time and cost involved.

   What measures were unnecessary? Why?
    The measure of size was unnecessary because the
    cookies were almost impossible to measure evenly and
    that was time consuming.

   Evaluate the $2 overhead rate for reasonableness.
    We feel the overhead rate was unreasonable since our
    recipe included expensive direct materials that most
    recipes didn’t include. By doubling our direct materials
    we will have over-applied our overhead since the cost
    of the direct materials is not proportional to the cost of
    the overhead.

   What is your group’s consensus on disposing of you
    overhead variance?
    Our group will dispose of the overhead variance by
    crediting the Cost of Goods Sold account.




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