Page 1

Md. Tarek Rahman

Management 4
th
Batch
ID: 0908048
Comilla University, Bangladesh
Cell: 01947690360

TERM PAPER ON:

Cost and Return Analysis of
Bakery Food Items in
Comilla, Bangladesh
Contents)


Page 2

Introduction:

Bakery industry has a great importance in our country. It is important for both fooding
purposes and the business purposes also. This Assigned Term paper is made on Bakery and
Confessionary factories in the Comilla Contents and is targeted to find out their production
cost on a specific item. This is to learn Costing and to get practical knowledge. However
Paper given emphasize on Dry cake Production. While field work I have visited different
Bakery factories and got some information from that factories. I enjoyed this work as the
people of the organizations were helped me heart fully. I came to know that these are the
prime bakery and confessionary food producing organizations in Comilla.




















Page 3


Objectives of the Study:
The main objective of the study is to analyze the Cost and Return of a Specific Bakery and
Confessionary Food Item. Moreover this study has the following objectives:
To know about Costing Method Used in This Area.
To know the nature & activities of Bakery and Confessionary food producing
organizations.
To find the problems Bakery and Confessionary sector.
To Know the Impact of Bakery and Confessionary
To know the current situation of Bakery and Confessionary
To know about the market of Bakery and Confessionary

Methodology of the Study Limitations of the
All informations Used in this paper are collected on primary based and from direct
observations. For analyzing the data I have used the MS excel and MS word function of
computer. I prepared a questionnaire and according to that Questionnaire I formed the overall
formation of the paper. In our field work I am very much hurtful to MUSLIM BAKERY
AND SWEETS, HAQUE FOODS and BREAD and ITTAD FOODS and Beverages.

Limitations of the study

The study was conducted through some obstacles and constraints.

Data constraint: lack of adequate data due to proper utilization of skill and knowledge.

Literature constraint: No major work has so far been done in Bangladesh in this sector.
Therefore, there is a dearth of literature in this field.

Time and budgetary constraint:
Shortage of time and budget was also a great limitation of this study.
When we were going to start the term paper then we didnt have enough time. It is also tough
to prepare a long term paper within a short period of time.





Page 4



Bakery Industry

We want cake Biscuit and Bread in the table of breakfast or sidelines of our heavy hunger in
working in the office or to entertain our guests or in time of Birthday celebration. According
to our need and demand different Large and small bakery industry of the country is supplying
these items.
The Bakery industry is an important segment within the Bangladesh food and beverage
industry. The major product markets within this industry include bread, morning goods, cakes
& pastries and biscuits. Manufacturer penetration is high within the bakery industry is the
reason for the ongoing consolidation. Furthermore, the considerable strength of retailers in
the market has pressurized and greatly reduced the profit margins of bakery manufacturers.
Though the nature of the industry offers limited scope for growth, changing consumer trends
have recently been very important in the bakery industry, which has resulted in a number of
potential growth opportunities for manufacturers. Increasing consumer demands for healthy,
convenient and tasty food has stimulated the bakery manufacturers to differentiate and
innovate baked products, in order to capitalize on these trends.

Bakery and Confectionary in Comilla

In Comilla Prospects there are almost 20 Large and small Bakery industry and they are
supplying there BAKERY items in comilla and its adjacent districts and their Sub districts.
Great advantages here is that investment in this sector need not to be high and with this low
investment a lot of people are getting employment here While visiting this BAKERY
industry in comilla we found about 20 Bakery and average employment opportunity is about
30 per Industry. So it shows that it providing employment to 600 people in Comilla. Most of
the Bakery Factory has their own show room and the deliver their products from both factory
store and from the show room. Most of the Bakeries produces Bread and Biscuit and supply
these items to the street Tong Shops and the small stalls. But there are some reputed Bakery
factory also they sold their items to their own showroom only.

Page 5

Every day they supply their products to different locations of the city by their own Rickshaw
Van and supply their products to adjacent districts by their own mini Track. Recently we
found that some bakery factory brought newness to their production process and to the
technology that they were using in the past times. Besides improving the quality of the
product Bakery Factories in Comilla is trying to improving their packaging procedure and
skill of the workers that are working for their production. For this Purposes the reputed
Bakery Factories are importing new and newer technologies from Europe and America
besides keeping their own tradition and own specific test and qualities of the food items.
While visiting in the city we found that there are some franchised Bakery houses of the
international names. So it is good luck for Camilla citizens that they are taking test of the
international food items side by side their local traditional food items.
Bakery Factories recently added Fast Food items Sweet items and different from of pastry
food items. Some Bakery has achieved reputation with their own food items like IMANIA is
reputed for producing happy day cake. Relish is reputed for producing Chanachur and
Minarva is reputed for producing Jeelapi etc. Of the entire bakery we found that Muslim
Bakery is producing in the mass production and supplying their bakery items not only in
comilla but also the adjacent districts of Comilla. These bakery Factories are here for several
years some are new and some are older more than 20 years and Year after year they are
producing Bakery items and supplying this to the citizens of Comilla.

We found while visiting this Bakeries that Biscuit , Ddry Cake, Toast Milk Toast, Salted
biscuits Danish Biscuit, Batter Bon, Dry sweet, Koockies and some other form of Biscuit and
the channachur, Vegetable crackers, Peddis, Singara, and some other form of food items like
Vegetable and chicken Porota, role, Relish and so on.

Bakery Items Producing in Comilla

SL NO Items Sub Items
1. Biscuit i. Slated Biscuit
ii. Toast Biscuit
iii. Ghee Biscuit
iv. Sugar and Ghee Toast
v. Chocolate Biscuit
vi. Sweet Biscuit
2. Chaanachur i. Chikon Chanachur
ii. Mota Chanachur
iii. Badam Chanachur

Page 6

3. Cake i. Normal Cake
ii. Chocolate Cake
iii. Dry Cake
iv. Chocolate Dry Cake
4. Loaf i. Sweet Loaf
ii. Butter Bon
iii. Jelly Boan
iv. Plain Loaf
5. Sweet i. Kalo Jam
ii. Rosogolla
iii. Laddu
iv. Dry Sweet
6. Porata i. Begitable Porata
ii. Chicken Porata

7. Pizza i. Vegitable Pizza
ii. Chicken Pizza

iii. Role i. Vegitable Role
ii. Chicken Role
iv. Other Items i. Singara
iii. Jeelapi
iv. Peddis
v. Nemki etc.






























Page 7

Discussed Topics















Analyzing the Cost and Profit
of
Salted Biscuit



Page 8

Study Conducted on
















Page 9






Muslim Bakery and Sweets
Comilla BISCIC Block B-10

In the Bakery Sectro in Comilla MUSLIM Bakery is and remarkable name. Since 2007 it is
working in this sector. Muslim Bakery and Sweets situated in Camilla Biscic Industrial Area.
It is serving bakery products ads sweet meets to comilla city corporation and adjacent areas.
It has a production factory on 6 Gonda Land in BSCIC Comilla. Mizanur Rahman is the
owner and the director of the Bakery and started its production in BSCIC scince 2007 in
Comilla.
It is committed to serve quality product to the Comilla citizens Muslim Bakery is trying to
produce quality product and serving it to the citizens of Comilla city corporation and its
adjacent areas. Beside producing its own traditional products it brought some new
machineries and mixing machines to produce its products and to give the people the test of
both local bakery items and the test from the abroad. Generally Muslim Bakery produces
bakery items but besides producing the bakery items presently it is producing sweet items and
some other fast food items also.

Presently It is Producing the Following Bakery and Sweet Items:

SL NO Items Sub Items
i. Biscuit vii. Slated Biscuit
viii. Toast Biscuit
ix. Ghee Biscuit
x. Sugar and Ghee
Toast
xi. Chocolate Biscuit
xii. Sweet Biscuit
ii. Chaanachur iv. Chikon Chanachur
v. Mota Chanachur
vi. Badam Chanachur
iii. Cake v. Normal Cake
vi. Chocolate Cake
vii. Dry Cake
viii. Chocolate Dry Cake
iv. Loaf v. Sweet Loaf
vi. Butter Bon
vii. Jelly Boan
viii. Plain Loaf
v. Sweet v. Kalo Jam
vi. Rosogolla
vii. Laddu





Page 10








Management and Employment Structure In Muslim Sweet:
SL NO Post Su Posts
1. Management i. Director
ii. Production Manager
iii. HR Manager
iv. Sales Manager
2. Production i. Chief Chemist
ii. Assistance Chemist
iii. Workers
3. Sales i. Sales Manager
ii. Marketing Manager
iii. Driver




Cost and Profit Analysis for Salted Biscuit:

Particulars Note TK TK
Raw Materials
Consumed
Note-01 76.614
Productive Wages Note-02 0.6384
Prime Cost 77.2524
Factory Overheads
Factory Rent: Note-03 0.5385
Depriciation on
Machinaries
Note-04 0.008
Gas and Water Bill Note:9 0.046
Repair of Plant and
Machinery:

Note-11 0.0769 .6694
Work Cost 77.9218
Office and
Adminstrative Cost:

Salary office
Personnel:

Note:05

0.554
General and Other
Expenses
Note: 08 0.154 .708
Cost of Production 78.6298
Selling Overhead
Selling Expenses Note: 06 0.269
Packing Expenses: Note: 07 0.046
Transportation Cost: Note-10 0.154 0.469
Cost of Sales 79.0988
Profit 20.9012
Sales 100.00

Page 11






Notes For Cost Analysis.
Note: 01
Muslim Bakery and Sweets
Ingredients Necessary for 7 kg Salted
Biscuit Counted in KG
Per kg
Cost
Cost for Used
Material
Floor 4.5 42 189
Sugar 0.6 56 33.6
Salt 0.06 20 1.2
Cream 1 60 60
Oil 0.5 130 65
Egg 7 7.5 52.5
Ghee 0.1 500 50
Vegetable oil 1 75 75
Kalagira 0.05 200 10

14.81

536.3
Other Costs

Cost of Raw Material Consumed for one kg Salted Biscuit= 536/7=76.614 tk

Note: 02
Productive Wages:
Total Salary Incurred for 16 worker including the Chemist is 70000 thousand Tk
Items Produced in a month 20
Salted Biscuit Produced in a month 150 kg
Salary Paid for one kg Salted Biscuit =

Note: 03
Factory Rent:
Total Factory Rent Paid is 70000
Items Produced in a month is 20
Salted Biscuit Produced in a month is 6500 kg
Cost incurred for one kg Salted biscuit is=

tk

Note: 4
Depreciation On Machinery Incurred:
Total Amount Depreciated on Machineries in a year : 12000
Depreciation in a month: 12000/12= 1000
Items Produced in a month 20

Page 12

Slated biscuit Production in a month is 6500 kg
Amount of Depreciation for One Kg Salted Biscuit Production=

Note:05
Salary office Personnel:
Total Salary Paid to the office Staff and Managers: 72000
Items Produced in a month 20
Salted Biscuit Produced in a month 6500 kg
Salary Paid for One kg Salted Biscuit =

Note: 06
Selling Expenses:
Selling Expenses Estimated: 35000 tk / Month
Items Produced 20
Salted Biscuit Produced in a month 6500 kg
Selling Expenses for one kg Salted Biscuit Production:

Note:07
Packing Expenses:
Total Packing expenses for a Month: 6000
Items Produced 20
Salted Biscuit Produced in a month 6500 kg
Packing Expenses for one kg Salted Biscuit Production:

Note: 08
General and Other Expenses:
Total General and Other expenses= 20000 tk
Items Produced 20
Salted Biscuit Produced in a month: 6500 KG
General Expenses for One KG Salted Biscuit::

Note:9
Gas and Water Bill:
Total Gas and Water Bill in a month 6000 TK
Items Produced 20
Salted Biscuit Produced in a month: 6500 KG
General Expenses for One KG Salted Biscuit::

Note:10
Transportation Cost:
Salary of the Drivers for a month 17000
Depriciation Cost 3000

Page 13

Total Transportation Cost: (17000+3000)=20000
Items Produced in a month: 20
Total Salted Biscuit Produced in a month 6500 kg
Transportation cost for one kg Salted Biscuit:

Note:11
Repair of Plant and Machinery:
Total cost in maintaining and repairing Plant and machinery = 1000
Items Produce in a month 20
Total Salted Biscuit produced: 6500 kg
Cost incurred for one KG Salted Biscuit production:

Page 14





Haque Bakery and Bread
Comilla BISCIC Block D-14

Haque Bakery situated in Camilla Bscic Industrial Area. It is serving bakery products ads
sweet meets to comilla city corporation and adjacent areas. It has a production factory on 6
Gonda Land in BSCIC Comilla. Mizanur Rahman is the owner and the director of the
Bakery and started its production in BSCIC scince 2000 in Comilla.
Haque is trying to produce quality product and serving it to the citizens of Comilla city
corporation and its adjacent areas. Beside producing its own traditional products it brought
some new machineries and mixing machines to produce its products and to give the people
the test of both local bakery items and the test from the abroad. Genreally Haque Bakery
produces bakery items but beside producing the bakery items presently it is producing sweet
items and some other fast food items also.
Presently It is Producing the Following Bakery and Sweet Items:

SL NO Items Sub Items
1. Biscuit xiii. Slated Biscuit
xiv. Toast Biscuit
xv. Sugar and Ghee
Toast
2. Chaanachur vii. Chikon Chanachur
viii. Mota Chanachur
ix. Badam Chanachur
3. Cake ix. Normal Cake
x. Chocolate Cake
xi. Dry Cake
4. Loaf ix. Sweet Loaf
x. Butter Bon
xi. Jelly Boan


















Page 15







Cost and Profit Analysis for Salted Biscuit:

Particulars Note TK TK
Raw Materials
Consumed
Note-01 75.8143
Productive Wages Note-02 1.428
Prime Cost 77.24228
Factory Overheads
Factory Rent: Note-03 0.9523
Depriciation on
Machinaries
Note-04 0.0159
Gas and Water Bill Note:9 0.10714
Repair of Plant and
Machinery:

Note-11 0.0238 1.09914
Work Cost 78.34128
Office and
Adminstrative Cost:

Salary office Personnel:

Note:05

0.0158
General and Other
Expenses
Note: 08 .285 .3008
Cost of Production 78.64208
Selling Overhead
Selling Expenses Note: 06 0.595
Packing Expenses: Note: 07 0.0952
Transportation Cost: Note-10 0.3333 1.0235
Cost of Sales 79.66558
Profit 20.3344
Sales 100


Note:01
Haque Bakery and Breads
Ingredients Necessary for 7 kg Salted
Biscuit Counted in KG
Per kg
Cost
Cost for Used
Material
Floor 4.5 42 189
Sugar 0.5 56 28
Salt 0.06 20 1.2
Cream 1 60 60
Oil 0.5 130 65
Egg 7 7.5 52.5
Ghee 0.1 500 50
Vegetable oil 1 75 75
Kalagira 0.05 200 10

Page 16


14.81

530.7
Other Costs

Cost of Raw Material Consumed for on kg Salted Biscuit= 530.7/7=75.8143 tk

Note: 02
Productive Wages:
Total Salary Incurred for 14 worker including the Chemist is 60000 thousand Tk
Items Produced in a month 12
DRY CKAE Produced in a month 3500 kg
Salary Paid for one kg DRY CKAE =

Note: 03
Factory Rent:
Total Factory Rent Paid is 40000
Items Produced in a month is 12
DRY CKAE Produced in a month is 3500 kg
Cost incurred for one kg DRY CKAE is=

tk

Note: 4
Depreciation On Machinery Incurred:
Total Amount Depreciated on Machineries in a year : 8000
Depreciation in a month: 8000/12= 666.667
Items Produced in a month 12
DRY CKAE Production in a month is 3500 kg
Amount of Depreciation for One Kg DRY CKAE Production=

Note:05
Salary office Personnel:
Total Salary Paid to the office Staff and Managers: 60000
Items Produced in a month 12
DRY CKAE Produced in a month 3500 kg
Salary Paid for One kg DRY CKAE =

Note: 06
Selling Expenses:
Selling Expenses Estimated: 25000 tk / Month
Items Produced 12
DRY CKAE Produced in a month 3500 k
Selling Expenses for one kg DRY CKAE Production:

TK

Note:07

Page 17

Packing Expenses:
Total Packing expenses for a Month: 4000
Items Produced 12
DRY CKAE Produced in a month 3500 kg
Packing Expenses for one kg DRY CKAE Production:

Note: 08
General and Other Expenses:
Total General and Other expenses= 12000 tk
Items Produced 12
DRY CKAE Produced in a month: 3500 KG
General Expenses for One KG DRY CKAE::

Note:9
Gas and Water Bill:
Total Gas and Water Bill in a month 4500 TK
Items Produced 12
DRY CKAE Produced in a month: 3500KG
General Expenses for One KG DRY CKAE::

Note:10
Transportation Cost:
Salary of the Drivers for a month 12000
Depreciation Cost 2000
Total Transportation Cost: (12000+2000)=14000
Items Produced in a month: 12
Total DRY CKAE Produced in a month 3500 kg
Transportation cost for one kg DRY CKAE:

Note:11
Repair of Plant and Machinery:
Total cost in maintaining and repairing Plant and machinery = 1000
Items Produce in a month 12
Total DRY CKAE produced: 3500 kg
Cost incurred for one KG DRY CKAE production:

Page 18




ITTADI FOODS AND BREVARAGE
Comilla BISCIC Block D-14

ITTADI FOODS AND BREVARAGE is trying to produce quality product and serving it to
the citizens of Comilla city corporation and Through out the country . Beside producing its
own traditional products it brought some new machineries and mixing machines to produce
its products and to give the people the test of both local bakery items and the test from the
abroad. Generally ITTADI FOODS AND BREVARAGE produces bakery items but beside
producing the bakery items presently it is producing sweet items and some other fast food
items also.
Presently It is Producing the Following Bakery and Sweet Items:

SL NO Items Sub Items
vi. Biscuit xvi. Slated Biscuit
xvii. Toast Biscuit
xviii. Sugar and Ghee
Toast
xix. Vegetable Crackers

xx. Pine Apple
vii. Chaanachur x. Chikon Chanachur
xi. Badam Chanachur
viii. Cake xii. Normal Cake
xiii. Chocolate Cake
xiv. Dry Cake
























Page 19





Cost and Profit Analysis for Dry Cake:

Particulars Note TK TK
Raw Materials
Consumed
Note-01 73.671
Productive Wages Note-02 0.2
Prime Cost 73.8714
Factory Overheads
Factory Rent: Note-03 1.5
Depriciation on
Machinaries
Note-04 0.154
Electricity Gas and
Water Bill
Note:9 1.25
Repair of Plant and
Machinery:

Note-11 0.05 2.954
Work Cost 76.8254
Office and
Adminstrative Cost:

Salary office Personnel:

Note:05

2.85
General and Other
Expenses
Note: 08 .75 3.6
Cost of Production 80.4254
Selling Overhead
Selling Expenses Note: 06 4.4
Packing Expenses: Note: 07 1.00
Transportation Cost: Note-10 .825 6.275
Cost of Sales 86.70004
Profit 13.29957
Sales 100


Note: 01
ITTADI FOODS AND BREVARAGE
Ingredients Necessary for 7 kg Salted
Biscuit Counted in KG
Per kg
Cost
Cost for Used
Material
Floor 4. 42 168
Sugar 0.6 56 33.6
Salt 0.08 20 1.6
Cream 1 60 60
Oil 0.5 130 65
Egg 7 7.5 52.5
Ghee 0.1 500 50
Vegetable oil 1 75 75
Kalagira 0.05 200 10

Page 20

Tata Powder .0004 70
0.028
Other Costs
Total Cost

515.728

Cost of Raw Material Consumed for on kg Salted Biscuit= 515.728/7=73.674 tk


Note: 02
Productive Wages:
Total Salary Incurred for 8worker including the Chemist is 40000 thousand Tk
Items Produced in a month 10
DRY CKAE Produced in a month 2000 kg
Salary Paid for one kg DRY CKAE =

Note: 03
Factory Rent:
Total Factory Rent Paid is 25000
Items Produced in a month is 210
DRY CKAE Produced in a month is 2000 kg
Cost incurred for one kg DRY CKAE is=

tk

Note: 4
Depreciation On Machinery Incurred:
Total Amount Depreciated on Machineries in a year : 37000
Depreciation in a month: 37000/12= 3083.3333
Items Produced in a month 10
DRY CKAE Production in a month is 2000kg
Amount of Depreciation for One Kg DRY CKAE Production=

Note:05
Salary office Personnel:
Total Salary Paid to the office Staff and Managers: 57000
Items Produced in a month 10
DRY CKAE Produced in a month 2000 kg
Salary Paid for One kg DRY CKAE =

Note: 06
Selling Expenses:
Selling Expenses Estimated: 88000 tk / Month
Items Produced 10
DRY CKAE Produced in a month 2000 kg
Selling Expenses for one kg DRY CKAE Production:


Page 21

Note:07
Packing Expenses:
Total Packing expenses for a Month: 20000
Items Produced 10
DRY CKAE Produced in a month 2000 kg
Packing Expenses for one kg DRY CKAE Production:

Note: 08
General and Other Expenses:
Total General and Other expenses= 15000 tk
Items Produced 10
DRY CKAE Produced in a month: 2000 KG
General Expenses for One KG DRY CKAE::

Note:9
Electricity Gas and Water Bill:
Total Gas and Water Bill in a month 250000 TK
Items Produced 10
DRY CKAE Produced in a month: 2000 KG
General Expenses for One KG DRY CKAE::

Note:10
Transportation Cost:
Salary of the Drivers for a month 14000
Depriciation 0f VAN 2500
Total Transportation Cost: (14000+2500)=16500
Items Produced in a month: 10
Total DRY CKAE Produced in a month 2000 kg
Transportation cost for one kg DRY CKAE:

Note:11
Repair of Plant and Machinery:
Total cost in maintaining and repairing Plant and machinery = 1000
Items Produce in a month 20
Total DRY CKAE produced: 6500 kg
Cost incurred for one KG DRY CKAE production:

Page 22







Comparison of Cost and Profit of the Bakeries




Muslim Bakery:
Cost of Sales 79.0988
Profit 20.9012
Sales 100.00

Haque Bakery and Breads:

Cost of Sales 79.66558
Profit 20.3344
Sales 100

ITTAD FOODS and BEVARAGES

Cost of Sales 86.70004
Profit 13.29957
Sales 100

Average of the Three bakeries Cost of Sales Profit and Slaes Price of Salted Biscuit
Cost of Sales 245.46442/3=81.82147
Profit 54.53517/3= 18.17839
Sales 300.00/3= 100.00


So form the upper comparison we found that cost of sales of Dry cake is high for
ITTADI FOODS and BEVARAGES and profit is low incurred by them.







Page 23

Picture Profile o n Dry Cake Production














Taking the Ingredients for mixing by the
worker in Haque Bakerys and Bread
Mixing the Ingredient in the Mixing
Machine in Muslim Bakery


Taking the Raw Biscuit to the Oven in
Muslim Bakery
Preparing the Salted biscuit Baking in the
Oven in Haque Bakery and Breads

Page 24




I Md. Tarek Rahman infront of the Mixing
Machine
Finished Salted Biscuit of Ittadi Foods
and Beverages


Finished Salted Biscuit I ITTADi FOOD and
Beverages
Vans that are used for the delivery
Purposes of Haque Bakery and Foods










Page 25




Problems with Bakery Industry in Comilla

While visiting different Problems of Bakery Industry In Comilla We found the following
problems with the bakeries:

1. Poor Production Process: It is the main problem of the Bakery factories in Comilla
and the Buildings that are using for the Production purposes are out of date and some
are rejected by the city corporation. It is Common in most of the Bakeries.
2. Low Salary: Salary of the Production workers is low in those Bakeries. And
important thing is that most of the times they doesent follow the rules of wages.
3. Unhygienic environment: While visiting the bakeries we found in the Factories in
Comilla Bakery industry without three or four bakery factory in comilla. Situation in
some bakeries is really indescribable that we have seen.
4. Absence of Updated Technology: Technologically factories are not up to date and
most of the items are handmade.
5. Unwillingness to Update: We found that the owners want to keep the factories more
traditional in test and preferences.
6. Business Barriers: Much More Business Barriers with the rules and regulations.
7. Lack Knowledgeable Expertise: Lack Expert Chemist working in the industry.
8. Preservation Problem: The bakeries do not have any technological preservation as a
result the bakeries cannot preserve their foods in a healthier process.
9. Thinking of much Profit: It is another problem of the bakery industry in Comila. By
analyzing the cost and profit we found that they are incurring much profit than it is
expected to be.


















Page 26









Prospects with Bakery Industry in Comilla


I found some problems tha the bakeries have but thes have some prospects also. However the
prospects of Bakery Industry in Comilla are discussed bellow:

1. Necessary Showroom of the Bakeries: The Bakeries has necessary show room for
selling their products in comilla.
2. Available Customer: These Bakaries has a lot of customer to sell their products.

3. Keeping their Own Tradition: I found that the bakeries are more tradition in test
preferences. And this test refers that it is their goodwill with a specific tes and
preferences.
4. Combination of Technology and Tradition: It is rare for most of the Bakeries but
some Bakeries are practicing this. They are mixing the traditional Items with the
upgraded technology by this way they are trying to give us new and better test of the
Bakery foods.
5. Chief Labor available: It is a plus point for the Bakeries in Comill is that they are
getting chief labor in this area. So the production cost remains liberal.
6. Flexibility in Government Rules and Regulations: Most of the Bakeries are
situated in Comilla BSCIC Industrial Area. Are They are enjoying flexibility in some
government rules and regulations.
7. Benefits of Small and Medium Interprises: Goverinment have special schim for the
batterment of the Small and Medium Enterprises. And this bakeries are eenjojoying
this facilities.
8. Demand in the Local Market: This Food items have a good demand in the Local
market. And people of Comilla are really fond of this food items.
9. Availability of the raw materials: Raw Materials necessary for the production of
Bakery items is available in Comilla.
10. Good Transportation System: These Bakaries has a good transportation system.
Specially after declaring Comilla As City Corporation the roads are constructed
properly so it is really a plus point




Page 27






Recommendations for The Bakery Industry

Bakeries plays an important role in Comilla so, Bakery Industry is very important and
in comilla the Bakeries has some limitations also that is stated before. According to
those limitations a want to recommend the following:
1. Bakeries need to upgrade their Production Procedure: It is important for the
matching with the present ongoing technology.
2. Management should be smarter in their operation: Bakaries need more
efficient management team to run the bakeries properly.
3. Technological up gradation is also very important: To give the customer more
quality product the Bakeries need more upgraded technology.
4. Quality improvement is must for the Bakeries: Bakeries Need to improve
their quality of production.
5. Pricing should be made after a proper cost study: In some cases the price is
too high. Beside improving the quality they have to keep the price level liberal.
6. Factory environment should be developed: While visiting the Bakeries we
found those very unhygienic so these need to develop.
7. Workers should be more knowledgeable: More knowledgeable workers
should be employed in this sectors.






Page 28









Conclusion


In fulfilling the daily food need of the comilla citizens Bakeries plays an important
role. Bakery and Confessionary is very important in our daily life and Bakeries fulfill
important portion of daily food demand. After a hard work on bakery on
confessionary sector finally I completed this paper. Here I have tried my level best to
make this paper more informative. Comparison is drowning on three organizations to
compare their costs and the profit that they are making on dry cake items. I think
that comparison will help to measure how the organizations are making profit from
producing Salted Biscuit in Comilla

Reference


1. Nazmul Hossain
Manager Muslim Bakery and Sweets
Cell: 01674595145
2. Hanif Ahmed
Head Chemist Muslim Bakery nad Sweets
3. Ittadi Foods and Beverages
BSCIC INDUSTRIAL COMILLA

Page 29

Block :D-07
4. Haque Foods and Bread
BSCIC INDUSTRIAL COMILLA
Block :D-14
Cell: 01824947266