Inputs and output
Raw materials in against bread out
This is the page accounts asked for. It fills in as Zubair's loaf counts and the cost and recipe sheets arrive.
- In 122 kg flour standard 72 L water standard; staff add more Yeast, improver from the recipe
- Made Mixed, proofed and baked proof and water judged by feel
- Written out 216 loaves counted on the table, before the proof room
- Good loaves ? after slicing not counted anywhere; Zubair counting this week (Z2)
Written as a standardKnown to be offNot measured at all
Flour used in the bakeryevery day
Store man's bin cardevery 2 to 3 days
Accounts' books (Tally)once, at month end
Our daily pageevery day
What accounts asked for
Asked on 6 October what one-page summary they would want, accounts described this deliverable themselves (S82):
- Raw materials per product: what should have been used according to the recipe against what was actually used, with the variances. Flour alone goes into about ten products.
- Finished goods: how many loaves should have come out of the input against how many did, to see wastage and efficiency.
Today raw-material use reaches their books once a month, as one lump sum into Tally (finding 11). A monthly page would be new to them; a daily one more so.
Bread out: what we have
| Figure | Where it comes from | How good it is |
|---|---|---|
| 216 loaves per Deluxe batch | Production sheet | A standard written on every batch, counted before the proof room (finding 04) |
| Production about 100 loaves a day above recorded sales | Excel records | Explained by staff bread (about 20) and damages (about 80) (finding 02) |
| Good loaves after slicing | Not counted anywhere yet | Zubair counts two or three batches this week (Z2) |
When the counts arrive, this section will show each counted batch against 216 and the sheet, the loss from dough to good loaf, and its value per day and month.
Raw materials in: what we have
| Figure | Where it comes from | How good it is |
|---|---|---|
| Flour on the shelf within 77 kg of the book over 353,758 kg (20 May to 25 September) | Raw-material stock report, 17 counts | Good, but use per product is worked out from recipes (finding 06) |
| 122 kg flour, 72 litres water per Deluxe batch | Production sheet | Standards; water is not measured (S79) |
| Flour by type | Requisition voucher | Issued in equal thirds, not by recipe (S73) |
| Requisition against plan | Diary, voucher 19479, Monday's closing balances | Flour and improvers net of leftovers exactly; small items not (S42) |
| Recipes per product | Accounts' cost per product sheet | Requested (A3); recipes have changed without accounts being told (S17) |
Stores issue
Recipes need
Cena uses only Royal; Deluxe uses Nyati and Nyimba, or Nyati alone. Issued in thirds, Royal should pile up or Deluxe run short of Nyati. Today's stock of each type will show which (Z8).
Still needed
- Zubair's loaf counts after slicing (Z2).
- The recipes and cost per product from accounts (A3).
- Where eggs and milk are written down (A4).
- Current files from accounts, to run the flour check on October.