Inputs and output
Raw materials in against bread out
The page accounts asked for. A first frame: it fills as Zubair's loaf counts and the cost and recipe sheets arrive.
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: each counted batch against 216 and against 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) |
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.