Cosmic Cookie Research Paper

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Module 5 Written Assignment - Use of Lean and ABC In Cosmic Cookie Author Note Mod 5 Written Assignment-Use of Lean and ABC in Receiving materials and baking matierals from suppliers | Creating cookie products | Shipping cookie products to customers | Advertitising online and locally about sales and promotions | Customer service and improvements that can be made | | | | | | Making sure our products are not only reasonably priced but ensuring Cosmic Cookie is creating a profit while adhering to all business legality | | As we expand our business, hiring new personnel that can add value and experience to Cosmic Cookie while making sure that our current employees receive up to date training | | Discovering new…show more content…
With ABC, it will help us see where our costs are going so that we can respond to increases in orders without increasing (unduly) our overall cookie costs. It will, overall, help us see where we are spending our money and how to use it more efficiently to the most cookies and customer served for a larger profit. If Cosmic Cookie switches to backflush costing, Just In Time inventory systems can help insure that not only do we not have excesses of inventory lying around but that we are at our breakeven point consistently. We do not want unsold cookies/cupcakes/etc lying around that could have been sold. By using backflush, however, we can add back in any excess inventory as opposed to buying more than we needed initially. There may always be some amount of excess but we can utilize the majority of it with JIT and account for the remainder with backflush

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