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Galleta del Valle
Cookie of the Valley
Chefs
Francis Liao Mark
Messenger
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
Galleta del Valle
Cookies of the DayJOB SPECIFICATIONS
Quantity – 4 dozensCookie Size – about 3” dia. And ¼” thicknessAppearance – in pleasant light brown color with chips visibleTaste – not so sweet as to suggest calories conscientiousnessPackaging – individually wrapped when for sale; samples unwrapped on platter
RECIPE
ANALYZING JOB COST
JOB MEASUREMENT
JOB COST CARD
SUMMARY
COOKIES OF THE DAY
ANALYZING MEASUREMENT
OUR MISSION
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
Galleta del Valle
Secret Recipe
A Ingredients
1 cup brown sugar1 cup white sugar1 cup butter1 egg1 tablespoon vanilla1/8 cup milk
B Ingredients
3 cups flour1 teaspoon baking powderPinch of salt12 oz. pkg. chocolate chips
Mix together A Ingredients Add B Ingredients and mixBake in 325°F oven for about 10 minutes
RECIPE
ANALYZING JOB COST
JOB MEASUREMENT
JOB COST CARD
SUMMARY
COOKIES OF THE DAY
ANALYZING MEASUREMENT
OUR MISSION
* Recipe is made up
* Paste our cookie photo here
Galleta del Valle
Job Measurements
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
* Figures are made up
Galleta del Valle
RECIPE
ANALYZING JOB COST
JOB MEASUREMENT
JOB COST CARD
SUMMARY
COOKIES OF THE DAY
ANALYZING MEASUREMENT
OUR MISSION
Analyzing MeasurementsWhat 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
Galleta del Valle
Job Cost Card
Direct Materials Direct LaborManufacturing
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 AssignedAt $2 x DM$
$29.48
* Figures are made up
RECIPE
ANALYZING JOB COST
JOB MEASUREMENT
JOB COST CARD
SUMMARY
COOKIES OF THE DAY
ANALYZING MEASUREMENT
OUR MISSION
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
Galleta del Valle
Summary
Some clever summary points here