Question

In: Accounting

Better Bagels, Inc. manufactures a variety of bagels, which are frozen and sold in grocery stores....

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.

Solutions

Expert Solution

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

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