The Baking Industry

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陈钟燚10FS2TheBakingIndustryBakingfoodkeptrapiddevelopingfor14%,itsgrowthrateexceedstheaveragespeedofgrowthoffoodindustryforseveralyears.Accordingtotheaboveenterprisestatisticsin2002,outputofbiscuitwasupto1,400,000.morethan1,200,000tonsofcake,nearly900,000tonsofbreadwasproduced.Therearesomeproblemsexistinginbakingindustrysuchasbackwardtechnologyequipment,lowqualityofmainmaterial,unreasonableoperatingmodel,andlackoftrainedworkers.Ithasagoodprospect,BlueRibbonsalestopped$1.5millionin2007andnetincomewas$180,000(upthreefoldfrom2006).Toboostisrevenues;BlueRibbon’s$1.5millioninannualsalesisnowevenlysplitbetweenretailandwholesalecustomers.Tostayprofitable,thebakeryplanstodoublerevenuesinbothsegmentsby2010.OurPositionintheIndustryBlueRibbonintheBakingIndustryprovidebreads,conesandmuffinsforcustomersincludesuburbanites,students,workingones,andparents.Atthesametime,coffeeandespressoproductsarealsooffered.Ofcause,BlueRibbonalsosuppliestoplocalrestaurantsandspecialtyshopswithbreadsandpastries.TheseareBR’sthemaintargetcustomers.BRinthefieldofthepositionofprobably,itisarelativelysuccessfulenterprise.AndthemajorreasonwhyitsuccessisthatitsowneraretalentedbakersandBlueRibbon’sculturestressesprideincraftsmanship,ratherthanmanagement.Butitisafaultintheenterprise.TheCompetitionCompetitionissofierceintheindustry.ExceptBlueRibbon,therearealotofenterprisecanprovidebakingserviceforthesamecustomers.Fortunately,thecharacteristicsofBRenoughtokeepthelead.BlueRibbonhasquicklyexecutedanambitiousagendathatincludesthemovetoalargerspaceandapackagingandmerchandisingmakeover.Meanwhile,thebakeryfacesgrowingcompetitionfromnewrivals.TheMarketofBakingIndustrySome500customersadaylineuptobuybreads,conesandmuffins.Coffeeandespressoproductsarealsooffered.Theyincludesuburbanites,students,workingones,andparents.BlueRibbonalsosuppliestoplocalrestaurantsandspecialtyshopswithbreadsandpastries.Itsthreetrucksplytheroadsfrompredawntonoonsevendaysaweek.BlueRibbonseekstodoubleitswholesaletradeinthenextyearorso,movingintomoresuburbanspecialtymarkets.Bakingmistakescouldstallgrowth.TheBakingIndustry8/89/17/2021 陈钟燚10FS2商务沟通技巧OUTCOME2案例PlusVenturesisanorganizationdevotedtoaidentrepreneurstoexpresstheirvisionandproductsfortheworldtosee.Theassociationboastsofitsvastnetworkofprofessionals,entrepreneursandventurecapitalists.Ithasbeenknownforprovidingaspaceforpromisingentrepreneurswhoarestartinguporexpandingtheircompaniestoattractfinancesandtheattentionofventurecapitalfirms.“PlusVentures”是一个致力于帮助企业家们表现自己产品观念视觉并被世界所看见的组织。这个组织因为它巨大的专业网络，企业家和风险投资家们而自豪。PV为那些想要扩大的、吸引资金和投资公司注意的企业提供一个平台和空间。Everyyear,theassociationhostsapremiereventthatwillshowcasenewproducts,technologiesandcompaniestoaselectedgathering.Duetotheoverwhelmingamountofregistrations,entrepreneurswhowouldliketobefeaturedinthiseventwouldhavetoundergoatightscreeningprocess.每一年，这个组织都会举办一个展示新产品新技术并选择企业的顶级盛会。由于竞争的企业非常多，很多的企业家不得不被PV所筛选。BlueRibbonisnowatthestagewhereitwishestoexpandthebusiness.Unfortunately,itislimitedwithasmallbudgetwhichisinsufficienttocompleteexpansionanddevelopment.Forthisreason,BlueRibbonhasregisteredfortheeventhostedbyPlusVentures.Ifitwereselectedtobefeaturedintheevent,itmightbeabletoattracttheattentionofventurecapitalfirms,“BlueRibbon”公司希望可以扩大商业规模。不幸的是，它的预算有限不足以完成扩张业务，因此“BlueRibbon”希望参加”PlusVentures”所提供的平台和空间，如果它可以成功的参加这个组织，那么可能就会吸引风险投资公司的注意。BlueRibbonisrequiredtopresentaBusinessPlantoPlusVenturesaspartofthescreeningprocess.Youandyourcolleaguesshouldholdabriefmeetingtodecideonyourprioritiesforthepresentation.Thismeetingshouldallocateeachmemberanearofresearch,aswellasdecidingonotherareasonwhichdecisionshavetomade.BlueRibbon”公司被要求提供一份商业计划，你和你的组员作为这个公司的一员。CaseStudy:TheBlueRibbon(established2005)“Wearenotjustaboutbakingbread.We’reaboutbakingbreadintheneighborhoodwelove.ForPatriciaGrayandAnnWalter,BlueRibbonisacrusade.Thesetwobusinesspartnerswhoequallyownthebakeryaredeeplycommittedtosocialresponsibility.Theyfeedthehomeless,recycle,andhireworkersfromtheneighborhood.BlueRibbon’shealthbenefitsrivalthosecorporateemployers.Theypracticeopen-bookmanagement,atechniquethatgivesemployeesaccesstothebakery’sfinancials.Andtheyhavebeenwildlysuccessful.PatriciaGray和AnnWalter是BR公司的创始人。这两个拥有面包店的商业合作伙伴同样致力于社会责任。他们照顾那些无家可归的人同时雇佣邻居为自己工作。TheBakingIndustry8/89/17/2021 陈钟燚10FS2他们信奉开卷管理和技术,使员工获得面包店的财务。他们已经广泛的成功。Some500customersadaylineuptobuybreads,conesandmuffins.Coffeeandespressoproductsarealsooffered.Theyincludesuburbanites,students,workingones,andparents.BlueRibbonalsosuppliestoplocalrestaurantsandspecialtyshopswithbreadsandpastries.Itsthreetrucksplytheroadsfrompredawntonoonsevendaysaweek.一天有500名客户排队买面包、锥和松饼。咖啡和咖啡伴侣也是被提供的服务。而他们的顾客群包括周边的学生，老师，当地居民和学生父母，同时，BR公司也为那些高级餐馆和专卖店提供面包和糕点。他们一周要工作7天运送大约3辆卡车的货物。BlueRibbonrecentlylauncheditssugar-freepastriesandisseeinganincreaseincustomersandsales.SalesTopped$1.5millionin2007andnetincomewas$180,000(upthreefoldfrom2006).ThesecretofBlueRibbon’ssuccess:Itsowneraretalentedbakers.BR公司最近启动了一项无糖糕点服务，并且看到了顾客和销售的增加。销售达到了150万美元,2007年净利润为180000美元(从2006年起增加了三倍)BR公司成功的秘诀是他们拥有顶级的极具天赋的糕点师傅。Staffingandmanagementareworries.BlueRibbonnowemploys35.Inthenextfewmonthsitwillhire15more.Thebakeryhasvowedtosupporttheneighborhoodbyprovidingjobs.Butwithlimitedworkexperience;Localrecruitsoftenlackbasicbusinessandsocialskills.BlueRibbonhasnoformalprocessfortrainingorevaluatingworkers.Disciplineisuneven.Customerserviceislax,behindthecounter,staffersrushtofillordersbutrarelysmileorsuggestnewtreats.管理层感到很忧虑。BR公司现在有35名员工，并在未来几个月内要扩充15人。BR公司曾表示要支持附近居民为其提供就业机会，但是限于附近居民缺少经验，专业素养及其所拥有的专业技术。BR公司没有为其提供正式的人员培训，没有好的纪律去被施行，客户服务不到位，员工只是在柜台后面着急发货而不向顾客微笑提供良好的服务。Thepartnersfearthoseflawscouldprovedisastrouswhentheymovetothelargerstore.Meanwhile,backroomblundersarecommonandcostly,givenrisingpricesforstaplessuchasorganicflour.Theownersadmitlosingkeywholesalecustomersbecauseoferrors.合伙人担心扩大公司规模以后这些问题会导致损失惨重，同时一些私下的错误将会不断发生。而一些因素像有机面粉的价格都可能导致问题发生，从而失去大量的关键批发客户。Qualitycontrolisalsoanissue.Today’sblueberrymuffinsmaybelarger-orsmaller-thanyesterday’s.Somewillbedensewithberries,andotherwillsupportamerespeckling.Retailcustomersmaybecharmedbytheinconsistencies,butrestaurantsandspecialtyshopsarepickier.AndBlueRibbonseekstodoubleitswholesaletradeinthenextyearorso,movingintomoresuburbanspecialtymarkets.Bakingmistakescouldstallgrowth.质量控制也是一个主要问题。BR公司的产品每天都会有细微的变化，这可能对于散户购买是有利的，可以吸引他们的兴趣，但是这对于大的餐馆和专卖店来说就是不利的。BR公司希望在未来的一年获得双倍的批发贸易成交量，转移到一个更加专业的市场。Afterthreeyears,BlueRibbonhasquicklyexecutedanambitiousagendathatincludesthemovetoalargerspaceandapackagingandmerchandisingmakeover.Meanwhile,thebakeryfacesgrowingcompetitionfromnewrivals.三年后,BR公司已迅速执行一项雄心勃勃的议程，包括转移到一个更大的平台并改进了包装和购物形象及质量，同时，面包店也面临着日益激烈的竞争和新的同行对手。Withalimitedbudget,theexpansionisachallenge.TheBakerywillneedcontinuityduringthistimeofinvestmentandgrowth.BlueRibbon’scostwillsoarinthenextfewmonths.Itsmonthlyrent,forexample,willleapto$10,000from$3500.Payrollwillclimbby30%to40%.TheBakingIndustry8/89/17/2021 陈钟燚10FS2面对有限的预算，扩张规模是一个挑战。面包店需要连续的投资，在未来的几个月，BR公司的资本将上升。例如，租金将从3500美元跳跃到10000美元，员工的薪酬将上升30%到40%Asforservice,BlueRibbonhasshareditsexpansionplanstoitsemployees,givingthemthechoiceofdecidingwhethertotaketherequirednextsteps.Expectationsforexcellenceweremadecleartoworkers.Employeeswereholdaccountablefortheiractions.关于服务，BR公司向员工们分享他们的计划，给与他们自主决定是否做下一步的机会。向员工阐明优秀的期望，员工们可以对自己的行为负责任。Toboostisrevenues,BlueRibbon’s$1.5millioninannualsalesisnowevenlysplitbetweenretailandwholesalecustomers.Tostayprofitable,thebakeryplanstodoublerevenuesinbothsegmentsby2010.Delightingwholesalecustomerswillbeachallengesincetheyarehardertoplease.BlueRibbonthinksthatonceitaddressesqualitycontrol,complainswillbefewerandsatisfactionguaranteed.Afterall,wholesaleisamajorgrowthopportunity.Managementwillhavetobestrengthened.收入和利润在增加，现在BR公司150万美元的年收入包括了散户和批发商。保持盈利的同时，面包店计划在2010年达到双倍收入。但是批发客户将会是一个挑战。BR公司认为有效的管理控制将会是投诉变少。这是一个非常重要的发展机遇，因此，管理必须要被加强。BlueRibbon’sculturestressesprideincraftsmanship,ratherthanmanagement,whichmeansanyin-housetrainingprogram,willfacechallenges.Insteadofattemptingtoturnbakersintomanagers,BlueRibbonwillhavetotruetolocalculinaryschoolstorecruitawholesalemanagerwhohavestudiedrestaurantorbakerymanagement,ButBRcan’tpaythesalarysuchamanagerwouldexpect.BR公司的文化价值是注重技术而不是管理。任何形式的内部培训将面临挑战因为他们不受重视。他们试图用面包师傅代替经理，BR公司需要从学校雇佣一个学院派的经理去学习如何做面包，但他们并不能支付经历想要的薪水。BRhasagreatagendabutalotofworklefttobedoneandfundingtobemet.BR公司有很大的规划，但是很多工作的开展都需要资金支持。TheBakingIndustry8/89/17/2021 陈钟燚10FS2Question1ThefollowingtrialbalanceisextractedfromthecomputerizedrecordkeepingsystemofABCplc.Asat31December2009.Authorizedsharecapital:4,000,000￡1ordinaryshares,and1,000,000￡2prefereceshares.DR￡CR￡Purchasesandsales7,000,00014,000,000Tradedebtorsandtradecreditors5,000,0003,000,000Cashandbank2,000,000StockatJan.120092,000,000Landandbuilding(NBVasat31/12/08)9,000,000Fixtureandfittings(NBVasat31/12/08)500,000Plantandmachinery(NBVasat31/12/08)2,500,000Motorvehicles(NBVasat31/12/08)500,000Discountallowedanddiscountreceived200,000800,000Ordinarysharesof￡1each3,000,000Preferenceshares10%750,000Administrationexpenses200,000Distributioncost1,200,000Baddets100,000Drawings50,000Wagesandsalaries600,00010%debentures5,000,000ProfitandlossAccountatJan.1,20093,500,000Generalreserve1,000,000Debentureinterestpaid200,00031,050,00031,050,000Notestoaccounts:1.Closingstockat31Dec.,2009wasvaluedat￡1,000,000.2.Thedepreciatiohnoffixedassetsfortheyearsasfollows:lLandandbuilding￡180,000lFixturesandfittings￡100,000lPlantandmachinery￡150,000lMotovehicles￡200,0003.Bonusof￡90,000wasdecidedbutnotpaidbytheendoftheyear(bounusisclassifiedasanadministrationexpense).4.Debebtureinterestshouldbeprovidedforinfull.5.Salariedinclude￡50,000relatestothecomingyear.6.Provideforcorporationtaxof￡700,000.7.Transfer￡300,000tothegeneralreserve.8.Anordinarydivedendof￡0.05pershareisproposedbythedirectors,whilethepreferencedividendshouldbeprovidedforinfull.TheBakingIndustry8/89/17/2021 陈钟燚10FS2Required:AstheassistantaccountantwithABCplc,yourbosshasaskedyoutoprepare1.theTrading,ProfitandLossAppropriationAccountfortheyearended31December2009.2.theBalancesheetasat31December2009Question2ThefollowingestimatedshavebeenpreparedbyXYZInc.,aleatherbaymanufacturer.1.Expectedsales(projectedsellingpriceis￡50):MonthJulyAugustSeptemberOctoberNovemberDecemberOutputinunits100012001500200025003000Allsalesaretobecreditsalesandcustomeraretopayinthenextmonth.2.Productioneachmonthwillbejustsufficienttomeetthemonth’ssales.3.Onebagrequirestwohoursofdirectlaborat￡8perhour,whilevariableproductionoverheadaretobecharged￡5perunit.Botharepaidinthemonththebagsproduced.4.Eachbayrequires0.5kgofrawmaterials,whichcosts￡12perkg.Allpurchasesofmaterialsarecreditpurchasesandsuppliersaretobepaidinthesecondmonthfollowingthemonthofpurchase.5.Fixedmonthlyproductionoverheadareasfollows:Rent￡10,000Insurance￡3,000Utilities￡6,000Depreciation￡4,000Salary￡2,500Sellinganddistribution￡1,500Others￡2,000Thesearetobepaidinthemonththebagsareproduced/sold.Required:1.Prepareanincomeandexpenditurebudgetintabularformatforthesixmonthperiod.2.Prepareacashbudgetfortheperiodwiththeinitialcashbalanceof￡30,000.3.Calculatethebreak-evenpointinunitsovertheperiod.TheBakingIndustry8/89/17/2021 陈钟燚10FS2JulyAugustSeptemberOctoberNovemberDecemberTotalSaleunitsIncome:Expenditure:Variablecost:Fixedcost:TotalexpenditureJulyAugustSeptemberOctoberNovemberDecemberCashreceipts:Cashpayments:TotalpaymentsOpeningbalanceReceiptsPaymentsClosingbalanceBreak-evenpointinunits:TheBakingIndustry8/89/17/2021 陈钟燚10FS2Goalshelpanorganisationidentify:what,how,whowhenandwhyfactors.Oneclassification:♦consumergoals:highqualityserviceatquotedprice♦productgoals:♦toprovidethebestdesignsthroughwelltrainedstaff♦operationalgoals:toknowwhatworkisbeingcarriedoutandwhereaboutsofstaffatanygiventime;or,uselocalcontractorsfordevelopment♦secondarygoals:uselocalfirmsforservicestothecompanyObjectivestocompleteworkontimeandwithinprice♦toensurestaffarewelltrained♦tokeepatrackofongoingprojectsthroughtheuseoftimesheetsPolicyallworktobedistributedthroughDavid♦tocompletetimesheets♦toinvoiceworkatquotedprice♦touselocaltrainingprovidersTheBakingIndustry8/89/17/2021