MANAGERIAL ACCOUNTING 14Th Editionby GARRISON NOREEN BREWERCHAPTER 12

MANAGERIAL ACCOUNTING 14th Editionby GARRISON NOREEN BREWERCHAPTER 12

Internet Exercise #1

Go to the Flowers Foods website at and click on the Virtual Bakery Tourlink (accessible from the Company Info pull-down menu). Take the tour of the company’s bakery in Texas. After taking the tour, answer the following questions:

What functions have been outsourced?
Which parts of the general production process have been automated?
Which parts of the bread-line have been automated?
Which parts of the production process are still labor-intensive?

Solution

Students’ answers may vary somewhat based on observations made.

The company has outsourced the sanitation and shipping functions.
The following parts of the general production process (buns are also produced in this factory) have been automated:
An automated dry ingredient-handling system measures all dry ingredients
A super-sack system is used to automatically transport minor ingredients such as soy fiber and salt
After measuring, the ingredients are automatically pumped into one of three mixers.
The bread line produces 175 loaves per minute by automating the following processes (listed in the order discussed in the video):
In the make-up area, machines cut the dough into pieces, which are then weighed, molded, and then put into bread pans
From the make-up area, the pans move to the proof box where the dough rises and then travel to the oven
The loaves pass through a metal detector
Pans and lids are automatically retrieved from a storage area as needed (without an operator)
A high-volume bread oven features a patented heat-distribution system that guarantees uniformly-baked loaves
From the oven, the loaves are removed from the pans and pooled on an automated conveyor
The loaves go through a second metal detector and then automatic visual bun inspection
The wrapping area has four high-speed bread slicers and baggers that handle 250,000 loaves per day
Robotic tray loaders pick up and places loaves in patented basket trays for shipping
The shipping area has an in-floor conveyor system
The following parts of production process are still labor-intensive:
Production technicians watch over the automated equipment
It seems that workers need to manually pull loaves that did not pass the automatic visual bun inspection process

Internet Exercise #2

Perform an Internet search using the term, vertical integration, and locate an article (less than one year old) from the results of your search. (Make sure that you do not select an instructor’s lecture notes or a class assignment from the results of your search.) After reading the article, write a brief paper (3 – 5 paragraphs) that summarizes and comments on the article. (Your paper should provide the appropriate citation(s). If necessary, you may wish to refer to the following website, which includes information about citations:

Solution

The article chosen by the student will determine the appropriate answer to this assignment. The instructor should grade the papers based on the student’s fulfillment of the requirements, with particular attention to their summary and/or critique of the article, the student’s proper citation of the article chosen, and compliance with the general length guideline provided (that is, 3 – 5 paragraphs).

Internet Exercise #3

Perform an Internet search using the term, joint costs, and locate an article (less than one year old) from the results of your search. (Make sure that you do not select an instructor’s lecture notes or a class assignment from the results of your search.) After reading the article, write a brief paper (3 – 5 paragraphs) that summarizes and comments on the article. (Your paper should provide the appropriate citation(s). If necessary, you may wish to refer to the following website, which includes information about citations:

Solution