super bakery
Super Bakery Costing Methods
Learning Team D
Acc 561
Super Bakery Costing Methods Super Bakery is a virtual company, in this company many things go on, but it only deals with the core functions of the industry when the other portions of the company are contracted out. Since the bakery is a leader when it comes to the institutional baked goods market, the business may have ongoing concerns maintaining the quality of its goods and services. The Super Bakery management department agree to put into play the ABC plan (activity based costing plan). Super Bakery has an extra challenge when putting this operation system to work by doing this plan. The reason for this is due to the bulk of the functions being contracted out, but the plan is meant to help the company keep control over the contracted out functions. The strategy used by Super Bakery was to identify an underserved market and compete in that market. They decided to choose the school system within the institutional food market. The difficulties with this market are government requirements and funding shortfalls. Super Bakery developed a high nutrient baked good that replaced the high fat donut because it meets the USDA recommendations for the food that was to be served to the children. This market was also restricted by high costs associated with freshly produced baked goods. Super Bakery went against the market norm and began refrigerating their product. Through the use of vacuum sealing they are able to distribute the product nationally without having to have bakeries in every city, so they made their market anywhere in the US without adding costs.
Since Super Bakery was catering to the school systems, this gave them additional access to cheaper and fresher ingredients. This was due to the different government supported commodities which helped their distributors reduce costs by implementing just in time delivery.
Probably one of the most remarkable strategies used by Super Bakery was
Learning Team D
Acc 561
Super Bakery Costing Methods Super Bakery is a virtual company, in this company many things go on, but it only deals with the core functions of the industry when the other portions of the company are contracted out. Since the bakery is a leader when it comes to the institutional baked goods market, the business may have ongoing concerns maintaining the quality of its goods and services. The Super Bakery management department agree to put into play the ABC plan (activity based costing plan). Super Bakery has an extra challenge when putting this operation system to work by doing this plan. The reason for this is due to the bulk of the functions being contracted out, but the plan is meant to help the company keep control over the contracted out functions. The strategy used by Super Bakery was to identify an underserved market and compete in that market. They decided to choose the school system within the institutional food market. The difficulties with this market are government requirements and funding shortfalls. Super Bakery developed a high nutrient baked good that replaced the high fat donut because it meets the USDA recommendations for the food that was to be served to the children. This market was also restricted by high costs associated with freshly produced baked goods. Super Bakery went against the market norm and began refrigerating their product. Through the use of vacuum sealing they are able to distribute the product nationally without having to have bakeries in every city, so they made their market anywhere in the US without adding costs.
Since Super Bakery was catering to the school systems, this gave them additional access to cheaper and fresher ingredients. This was due to the different government supported commodities which helped their distributors reduce costs by implementing just in time delivery.
Probably one of the most remarkable strategies used by Super Bakery was