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Patripan Bakery and Pastry Inventory (Finished)
Patripan Bakery and Pastry Inventory (Finished)
Patripan Bakery and Pastry Inventory (Finished)
PRODUCTS
WORK TOOLS
At the Patripan bakery and pastry shop they have the following machinery
for the production of bread:
• 2 ovens
• 2 display cases
• 1 cooler
• 1 fryer
• 2 cylinders
• 3 troughs
• 5 stools
• 1 mill
• 2 3 x 3 display cases
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After having visited the facilities and studied in detail the way of work
carried out in the Patripan bakery and pastry shop, we can deduce
that the INVENTORY implemented by said business is divided into
two main parts:
-
Raw material
-
Products
finished
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PATRIPAN
RAW MATERIALS
FUNDAMENTALS COMPLEMENTARY ADDITIVES
Wheat flour Cheese and dairy Yeast
Water Cornstarch Essences
Milk Chocolates Dyes
Eggs Natural fruits Baking soda
Fats Nuts
Sugars Alcoholic beverages
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The permanent inventory system, or also called perpetual, allows for control
constant inventory, by keeping track of each unit that enters and leaves the inventory. This control is
carried out using cards called Kardex , where a record of each unit is kept, its purchase value, the
date of acquisition, the value of the output of each unit and the date on which it is removed from
inventory. In this way, at all times you can know the exact balance of inventories and the value of the
cost of sale.
NUMERICAL Date Description Has to To have
EXAMPLE x
15/03/20 Raw material $40.000
Box $40.000
P/You register the
purchase of 1 50kg
package of flour
from Farallones sa
Fact. No. XXX
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produced thanks to the raw materials, labor and machinery that will be passed on to different clients
through sales.
i
Finished Products: in Patripan
Inventory They make up all the products that have
been
FINISHED PRODUCTS
PATRIPA
N
BAKERY PASTRY ORDERS
BREAD FOR COOKIES CAKE
PRICE
SWEET BREADEARS AND BREAD
PORK RIND
The periodic inventory system , as its name indicates, carries out a control every certain time or
period, and for that it is necessary to do a physical count . To be able to accurately determine the
amount of inventories available on a given date.
In the periodic inventory, purchases of merchandise or raw materials are not recorded in the asset
(Inventories), but are recorded in the purchases account . At the end of the period, with the value
accumulated there, the inventory game is carried out to determine the cost of sale.
To determine the cost of sales made in a period, it is necessary to carry out what we call Inventory
Game, which consists of taking the initial inventory, adding the purchases , subtracting the returns
on purchases and the final inventory . The result is the cost of sales for the period.
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Valuation methods
At the PATRIPAN bakery
A daily inventory of stock and requested orders is carried out.
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• They are used to carry out all production activities, it is the most important
list so that no steps are forgotten and the tasks and activities must be done
in an established order.
• They are also used to verify and examine all products.
• To verify and analyze bread production.
• Collect data if production of bread, pastries and cookies needs to be
increased further.
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Cycle Stock
• These are the necessary stocks that the patripan bakery
offers to meet the needs or demands of customers.
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Minimum stock
• In the patripan bakery, the following stock is also
handled. It consists of having a minimum amount of
stock that must always be stored; if demand reaches the
minimum stock, the raw material must be reordered to
replace it.
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Recovery stock
• The following stock is also managed in the bakery, it
consists of the product that was not marketed and can be
used again for a possible sale.