In: Accounting
Better Bagels, Inc. manufactures a variety of bagels, which are frozen and sold in grocery stores. The production process consists of the following steps.
1. Ingredients, such as flour and raisins, are received and
inspected. Then they are stored until needed.
2. Ingredients are carried on hand carts to the mixing room.
3. Dough is mixed in 40-pound batches in four heavy-duty
mixers.
4. Dough is stored on large boards in the mixing room until a bagel
machine is free.
5. A board of dough is carried into the bagel room. The board is
tipped, and the dough slides into the hopper of a bagel machine.
This machine pulls off a small piece of dough, rolls it into a
cylin-drical shape, and then squeezes it into a doughnut shape. The
bagel machines can be adjusted in a setup procedure to accommodate
different sizes and styles of bagels. Workers remove the uncooked
bagels and place them on a tray, where they are kept until a
boiling vat is free.
6. Next the trays of uncooked bagels are carried into an
adjoining room, which houses three 50-gallon vats of boiling water.
The bagels are boiled for approximately one minute.
7. Bagels are removed from the vats with a long-handled strainer
and placed on a wooden board. The boards full of bagels are carried
to the oven room, where they are kept until an oven rack is free.
The two ovens contain eight racks which rotate but remain upright,
much like the seats on a Ferris wheel. A rack full of bagels is
finished baking after one complete revolution in the oven. When a
rack full of bagels is removed from the oven, a fresh rack replaces
it. The oven door is opened and closed as each rack completes a
revolution in the oven.
8. After the bagels are removed from the oven, they are placed in
baskets for cooling.
9. While the bagels are cooling, they are inspected. Misshapen
bagels are removed and set aside. (Most are eaten by the
staff.)
10. After the bagels are cool, the wire baskets are carried to
the packaging department. Here the bagels are dumped into the
hopper on a bagging machine. This machine packages a half-dozen
bagels in each bag and seals the bag with a twist tie.
11. Then the packaged bagels are placed in cardboard boxes, each
holding 24 bags. The boxes are placed on a forklift and are driven
to the freezer, where the bagels are frozen and stored for
shipment.
Required:
1. Identify the steps in the bagel-production process that fall
into each of the following categories: process time, inspection
time, move time, waiting time, storage time.
2. List the steps in the production process that could be
candidates for non-value-added activities.
Activity | Category | |
1 | Ingredients such as flour and resing are received, inspected and stored | Inspection/Storage Time |
2 | Ingredients are carried on hand carts to mixing room | Move Time |
3 | Dough is mixed in 40 pound batch in 4 heavy duty mixtures | Process Time |
4 | Dough is stored on a large board in the mixing room | Waiting time |
5 | A board of dough is carried into bagel room | Move Time |
6 | Board is tipped and dough slides into the hopper | Process Time |
7 | The machine squeezes the dough and makes it into doughnut | Process Time |
8 | Workers remove uncooked bagels and store in a tray | Storage Time |
9 | Bagels are kept in tray until boiling Vat is free | Waiting time |
10 | Trays of uncooked bagels are carried to adjoining room | Move Time |
11 | Bagels are boiled for approximately 1 minute | Process Time |
12 | Bagels removed and placed on the wooden board | Process Time |
13 | Board full of bagels are carried to oven room and kept till oven racks are free | Move Time |
14 | Board full of bagels are kept till oven racks are free | Waiting time |
15 | Rack full of bagels is finished baking after one complete revolution | Process Time |
16 | Fresh rack is replaced once a rack completes a revolution | Waiting time |
17 | After bagels are removed from oven they are plaed in baskets | Storage Time |
18 | While bagels are cooling they are inspected | Inspection Time |
19 | Misshappen bagels are kept aside | Inspection Time |
20 | After bagels are cool Wire baskets are carried to the packaging department | Move Time |
21 | Bagels are dumped into the hopper in a bagging machine | Process Time |
22 | Baggaging machine does packaging and seals bag with twist tie | Process Time |
23 | Packaged bags are placed on the cardboard boxes | Storage Time |
24 | Boxes are placed on forklift and driven to freezer room | Move Time |
25 | Bagels are frozen and stored for shipment | Storage Time |
Non Value Added Activities | ||
Activity | Category | |
1 | Ingredients are carried on hand carts to mixing room | Move Time |
2 | Dough is stored on a large board in the mixing room | Waiting time |
3 | Bagels are kept in tray until boiling Vat is free | Waiting time |
4 | Board full of bagels are kept till oven racks are free | Waiting time |
5 | After bagels are cool Wire baskets are carried to the packaging department | Move Time |
6 | Packaged bags are placed on the cardboard boxes | Storage Time |