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Galleta del valle

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  • 1. Galleta del Valle Cookie of the Valley Chefs Francis Liao Mark Messenger
  • 2. Galleta del Valle
    • Cookie of the Valley
      • OUR MISSION
    • Galleta del Valle is a charitable organization supported by its peace-loving members.
    • We make and sell delicious baked goods with our specialty being the chocolate chip oatmeal cookies.
    • All profits from the sales are donated to various initiatives that help build world peace – and therefore our goal is ‘mo profit’.
    • In this presentation we reveal to you our secret cookie recipe, how we measure our jobs and disclose all of baking cost information.
    • We invite you to join us as a life-time member, because only your contribution can sweeten our cookies and make them the choice of the Valley. Please send $10 membership fee to:
    • Galleta del Valle
    • c/o Accounting Department
    • De Anza College
    RECIPE ANALYZING JOB COST JOB MEASUREMENT JOB COST CARD SUMMARY COOKIES OF THE DAY ANALYZING MEASUREMENT OUR MISSION
  • 3. Galleta del Valle
    • Cookies of the Day
      • JOB SPECIFICATIONS
    • Quantity – 4 dozens
    • Cookie Size – about 3” dia. And ¼” thickness
    • Appearance – in pleasant light brown color with chips visible
    • Taste – not so sweet as to suggest calories conscientiousness
    • Packaging – individually wrapped when for sale; samples unwrapped on platter
      • TASK ASSIGNMENTS
    • Our two chefs split job tasks 50-50, one in charge of operations and the other sales & marketing.
    • Development of measurement and analysis of costs are done jointly as a team.
    • Accidental advisor – sought and abandoned.
    * Maybe a picture of our cookie here RECIPE ANALYZING JOB COST JOB MEASUREMENT JOB COST CARD SUMMARY COOKIES OF THE DAY ANALYZING MEASUREMENT OUR MISSION
  • 4. Galleta del Valle
    • Secret Recipe
    • A Ingredients
    • 1 cup brown sugar
    • 1 cup white sugar
    • 1 cup butter
    • 1 egg
    • 1 tablespoon vanilla
    • 1/8 cup milk
    • B Ingredients
    • 3 cups flour
    • 1 teaspoon baking powder
    • Pinch of salt
    • 12 oz. pkg. chocolate chips
    • Mix together A Ingredients
    • Add B Ingredients and mix
    • Bake in 325°F oven for about 10 minutes
    * Recipe is made up * Paste our cookie photo here RECIPE ANALYZING JOB COST JOB MEASUREMENT JOB COST CARD SUMMARY COOKIES OF THE DAY ANALYZING MEASUREMENT OUR MISSION
  • 5. Galleta del Valle
    • Job Measurements
    * Figures are made up RECIPE ANALYZING JOB COST JOB MEASUREMENT JOB COST CARD SUMMARY COOKIES OF THE DAY ANALYZING MEASUREMENT OUR MISSION Category Item Measurement Throughput Time (min.) Mixing 40 Baking 10 Cooling 30 Packaging 50 Downtime Cleanup Cookie Size Before Baking 2.5” After Baking About 3.0” Cookies Made # Met Specs 58 # Rejected 0 # Reworked 0 # Sampled /QC 10 # For sale 48 Cost (Target) Per Cookie $1.00
  • 6. Galleta del Valle
    • Analyzing Measurements
    • What should the denominator be for the cost per cookie calculation?
    • What measures would your group use to effectively evaluate production performance?
    • What measures were unnecessary?  Why?
    RECIPE ANALYZING JOB COST JOB MEASUREMENT JOB COST CARD SUMMARY COOKIES OF THE DAY ANALYZING MEASUREMENT OUR MISSION
  • 7. Galleta del Valle
    • Job Cost Card
    * Figures are made up RECIPE ANALYZING JOB COST JOB MEASUREMENT JOB COST CARD SUMMARY COOKIES OF THE DAY ANALYZING MEASUREMENT OUR MISSION Direct Materials Direct Labor Manufacturing Overhead Items Costs Tasks Hour Costs Items Expenses Flour $0.25 Purchasing 0.50 $4.00   Oven rental   Butter 1.99 Measuring 0.25 2.00   Utility   Granulated Sugar 0.49 Mixing 0.25 2.00   Packaging   Brown Sugar 0.43 Baking 0.75 6.00     Vanilla Extract 1.09 Dipping 0.50 4.00     Eggs 1.06 Packaging 0.10 0.80     Chocolate Chips 4.94 Clean-Up 0.75 6.00     Dried Cherries 4.49                     Tot Mfg OH $30.00 Tot Dir Material $14.74 Tot Dir Labor 3.10 $24.80 Assigned At $2 x DM$ $29.48
  • 8. Galleta del Valle
    • Analyzing Job Cost
    • Is the $2 overhead rate reasonable?
    • What’s our consensus on disposing of overhead variance?
    * Insert a final job card here RECIPE ANALYZING JOB COST JOB MEASUREMENT JOB COST CARD SUMMARY COOKIES OF THE DAY ANALYZING MEASUREMENT OUR MISSION
  • 9. Galleta del Valle
    • Summary
    • Some clever summary points here
    RECIPE ANALYZING JOB COST JOB MEASUREMENT JOB COST CARD SUMMARY COOKIES OF THE DAY ANALYZING MEASUREMENT OUR MISSION

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