This website uses cookies to ensure you have the best experience. Learn more

Production Of Ice Cream Essay

1571 words - 7 pages

Throughout the course many important concepts within managerial accounting where explored. Managerial accounting is concerned with the provisions and use of accounting information to manager within organizations, to provide them the basis to make informed business decisions (Garrison, Noreen , & Brewer, 2012). Through the use of manufacturing of ice cream these concepts will be examined and further explored.
Manufacturing Process of Ice Cream
The first step in manufacturing ice cream is to combine the raw materials. These raw materials include milk, cream, and sugar (Grabianowski, 2014). These materials are dumped into a massive vat to be combined. Thus begins the next step of pasteurization. During this process, the ingredients are heated to kill any harmful bacteria (Grabianowski, 2014). This is an important step to help reduce the risk of consumers getting sick from consuming the ice cream.
The next step in the manufacturing process is to mix in the ice cream’s flavor. This step is done in giant vats with steel mixers (Grabianowski, 2014). Once the flavors are added it is time to freeze the ice cream. This step requires constant freezing and whipping of the mixture (Grabianowski, 2014). The whipping give the ice cream structure by adding air bubbles into the mixture and also ice crystals are scraped off the walls of the container saving the texture of the ice cream (Grabianowski, 2014). This is the step where the ice cream begins to be ice cream.
The final step in the process is to package the ice cream into containers. The ice cream is put into containers to freeze the mixture to be even more solid (Grabianowski, 2014). This more frozen ice cream is then shipped out and sold. That is the basic manufacturing process for ice cream.
Accounting Calculations
Table A - Budgets
Schedule of Expected Cash Collections
January February March Quarter
Cash sales $32,142.00 $32,784.84 $33,440.54 $98,367.38
Credit sales $128,568.00 $131,139.36 $133,762.15 $393,469.51
Total Collections $160,710.00 $163,924.20 $167,202.68 $491,836.88

Merchandise Purchases Budget
January February March Quarter
Budgeted Cost of Goods Sold $85,176.30 $86,879.83 $88,617.42 $260,673.55
Add desired ending inventory $21,719.96 $22,154.36 $22,597.44 $22,597.44
Total needs $106,896.26 $109,034.18 $111,214.86 $327,145.30
Less beginning inventory $21,294.08 $21,719.96 $22,154.36 $1,325.00
Required purchases $85,602.18 $87,314.23 $89,060.51 $261,976.91

Schedule of Expected Cash Disbursements-Merchandise Purchases
January February March Quarter
December purchases $- $- $- $-
January purchases $- $- $- $-
February purchases $- $- $- $-
March purchases $- $- $- $-
Total disbursements $- $- $- $-

Schedule of Expected Cash Disbursements-Selling and Administrative Expenses
January...

Find Another Essay On Production of Ice Cream

Description of Nestlé (Thai) School Channel in Ice-Cream Business Unit and Current CRM Complication

1680 words - 7 pages 2. Issue research & analysis 2a. Objectives To find a strategic technique to win over prospective customers and retain current customers through school’s decision making units in order to increase overall sales revenues. 2b. Literature Research Most of the data needed for research objectives are about Nestlé (Thai) ice-cream business unit, which are neither available in textbooks nor websites. Therefore, the data for primary

Beauty Queens Don't Eat Ice Cream: Conceptions of Beauty in "Little Miss Sunshine"

2301 words - 9 pages . This mindset extends into his treatment of Olive in the scene that takes place in a diner. After she orders waffles “alamodey” (à la mode), Richard starts to lecture Olive about the effect eating ice cream will have on her chances in the beauty pageant. He tells her that the fat in the ice cream becomes fat in her body and will make her fat. Sarah Banet-Weiser writes about a similar occurrence in the following quote from a pageant contestant

We All Scream For Ice Cream

923 words - 4 pages . Young who thankfully had the courtesy to call it the "Johnson Patent Ice Cream Freezer". Commercial production finally began in North America in Baltimore, Maryland, 1851, by Jacob Fussell, now known as the father of the American ice cream industry. In 1926 the first commercially-successful continuous process freezer was perfected. This continuous freezer, developed by Clarence Vogt, has allowed the ice cream industry to become a mass

The Market for Ice Cream in America Creamy Opportunities for a Chilly Market

3306 words - 13 pages ; freezing methods were not prevalent among common society. However, after the invention of insulated ice houses in the 1800's, ice cream became more available. The 'technological innovations, including steam power, mechanical refrigeration, the homogenizer, electric power and motors, packing machines, and new freezing processes and equipment,' contributed to the increase of ice cream production. 3With the availability of ice cream becoming

Ice - Fili Case study

610 words - 2 pages Ice-FiliIce-Fili has had one of the greatest influences on the Russian ice-cream market and success in the past by surviving through the absolutely toughest times. For a company to go through the transformation of the Russian closed economy to an open economy that encouraged free enterprise and competition through privatization is incredible. Being able to go through that but also a financial crisis in 1998, which collapsed two-thirds of their

Nestle's International Strategy

3895 words - 16 pages lucrative share of the ice-cream pie. A number of manufacturing considerations have also attracted the attention of the ice cream business Head. One of the most effective barriers to entry in the industry has always been its capital intensity (the importance of "efficient production, distribution and sales facilities") (Pictet). Consequently, a special consideration should be given to these factors as they enable the company to secure its position

Ice Cream Industry Aust

6080 words - 24 pages tobacco manufacturers in Australia.· In 1999-00 the approximate volume of production for ice cream was 298 million litres and frozen confectionary was 98 million litres an approximate total of 321 million litres.· Retail sales of ice cream are estimated to be valued at $1 billion plus annually.· Around 15 percent of ice cream sales are through the food service industry 25 percent are

Ben & Jerry’s Homemade, Inc

4312 words - 17 pages % butterfat, compared to 6-10% for other brands gave the Ben & Jerry?s brand a better, richer taste.? Very dense ice cream ? low ratio of air to ice cream in finished product. Richness and density (low overrun) qualified Ben & Jerry?s as a superpremium brand.? In 1985 the company bought a second production plant nearby Springfield, Vermont. A third plant was later built in St Albans, Vermont.? In May of 1979, Ben & Jerry held the first Free

Business Analysis of Ben and Jerry's

2337 words - 9 pages Business Analysis of Ben and Jerry's Introduction: Overview of the Case The corporation of Ben and Jerry’s first began on May 5, 1978 in a small town called Burlington located in Virginia. The founders of this ice cream parlor were Ben Cohen and Jerry Greenfield with only limited funds of $8,000, they produced a famous nationwide parlor that caters to millions of people. Specialty flavors of Chocolate Chip Cookie Dough, Cherry Garcia

Ice Cream Overload

1211 words - 5 pages The sound of an ice cream truck can stop time for just a moment, but as soon as the time starts, the flood of children can wipe out an entire ice cream truck with their impatience and eagerness to fill their tummies with delicous ice cream. Especially for one little five year old boy. The little boy’s name was Tommy Jones; he had blond fine short hair with beautiful hazel eyes with fair and soft skin. He never knew that ice cream existed until

Ice-Fili, Russian Ice Cream Company

939 words - 4 pages In the early 1990s the ice cream industry was state regulated. It had artificial market, where all production was sold despite huge overproduction in the industry. During transition from state governed to market economy, the industry shrank rapidly and was unattractive mainly because of political and financial turmoil. Once Russian economy reemerged from the crisis, in the late 2001, the industry stabilized. Industry forces started to play major

Similar Essays

Master Of Ice Cream Essay

560 words - 3 pages Master of Ice-Cream The poem called "˜The Emperor of Ice Cream" seems to me like a moving picture, with fourteen white spots, if we look closer and deeper and see the big size, what are we going to see? We would see old England a long time ago, because the author used lots of english words such as wenches and fantails, I also refered to some older crafts that haven been done that much but were popular in the earlier ages.One very hot

Wallace Stevens's The Emperor Of Ice Cream

955 words - 4 pages Wallace Stevens's "The Emperor of Ice-Cream" "The only emperor is the emperor of ice-cream," Wallace Steven's writes in his poem "The Emperor of Ice-Cream" (8). This line proclaiming the ice-cream maker as important as an emperor is used metaphorically to describe the selfishness of human nature. One the surface, the poem is about the wake of a poor, old woman. However, if the metaphors and symbols of the poem are examined, the poem's deeper

Experiment: Does Salt Assist The Restoration Of Melted Ice Cream?

926 words - 4 pages INTRODUCTION:It is said that ice-cream will freeze faster if there is the assistance of some salt, whilst rolling the ice cream along with some ice. This experiment is to test if this statement is true or false.If this is true it could help the 'general public', especially ice cream retailers who continually need they're ice cream frozen completely. Hypothetically speaking, if someone wanted they're ice cream restored back to its normal state

Poetry Explication For "The Emperor Of Ice Cream"

744 words - 3 pages Wallace Steven's, "The Emperor of Ice Cream" uses carefree, silly sounding language to keep the reader's attention in order to prove his point that life is short and as humans we need to enjoy every moment we can and not worry about how we look. This free-verse poem elucidates this point through comparing life to death all in the same setting and time period. The poem begins, "Call the roller of big cigars,/ The muscular one, and bid him