Accounts team

Goals

1. They see what their records made possible, and where the sheet's design hides the real figures.
2. Their questions answered.
3. Our open questions for them answered, or a date for each.

Not raised: the fee and phase 2.

The run

1. Opening

Zubair, 2 min. On screen: Start.

Zubair: Thank you for the records, and for the time you gave me on the 6th and 7th. Most of what you'll see is built on your files. Yusuf and Naeem have just been through the full version, so this is the short one, and we'd like most of the time to be your questions.

2. The site

Mo, 1 min. Scroll Start, click through the tabs, stop briefly on Inputs against output.

Mo: Every tab has the detail and the figures behind it. Inputs against output has the monthly page you asked for, which we'll come back to.

3. Six slides

Mo, 8 min. Skip anything Yusuf and Naeem asked to keep out.

Slide 2. Your records agree with each other, so they can't show where to act. The fix is two counts on the production sheet and a checked bake plan.

Slide 5. On 5 October batch 8 came out four short, and the supervisor wrote 212. The paper total still said 16 times 216, 3,456. Your Excel added up the lines and kept 3,452, which is right.

Slide 6. Damages come to about ZMW 51,000 a month at selling price, or about 30,000 in ingredients and bags. Until this week each entry had no stage or cause. The note for 7 October was the first split by stage.

Slide 14. The costs here come from your costing workbook, with the salary figure Vijay sent on Thursday. Deluxe costs about 17.10 a loaf all in, a margin of 3.40.

Slide 17. From Monday the production sheet gets three counts. The one that affects your entry is real totals: the day's total becomes the sum of the batch lines, not batches times 216.

Slide 18. Moonir's part is a stock-check photo every second day.

4. Monthly page for accounts

Mo, 3 min. Site, Inputs against output, Monthly page for accounts.

Mo: On the 6th you described the one-page summary you'd want each month. This is a first draft, built on the variance report you already run since July, with bread expected against bread produced added in kwacha. What would you change?

5. Questions

Both, 10 min. Theirs first. Write every answer down.

Ours, if there's time (Vijay's are A7 to A11 in the summary Doc):

1. Mo: The ZMW 391,000 salary cost, is that the main bakery only, or more?
2. Mo: The costing workbook's quantities, which month are they from?
3. Mo: Which damages figure goes into the books, selling price or cost?
4. Zubair: On the days you don't count the bakery stock, does anyone else?
5. Zubair: Could we have the latest report per driver?

Ask Moonir about the order of his stock check (Q4 in the summary Doc) one to one afterwards, not in the room.

6. Close

Zubair, 1 min.

Zubair: Thank you. The counts start on Monday.

Likely questions

• "Does this change how we enter the data?" Only the day's total, which becomes the sum of the batch lines. That's what your Excel already does.
• "Where do the damages figures come from?" Your production workbooks, 29 June to 27 September, at selling price, with the cost from your costing workbook.
• "Are the costs current?" They're from your costing workbook with Thursday's salary figure. Some prices in it are older, and the flour invoices we've seen are a little under its 16.90 a kg.