COMPANY
CIGAR BOX | products | cb3 operational monitoring
 

CB1 is an instrument of calculation; CB2 is a planning tool; CB3 is a monitoring tool. It helps management to track production cost for each SKU and every day. Simultaneously it ensures full traceability of individual products. CB3 integrates operational monitoring documentation with ISO 22000 documentation.

Below is an explanation on how to use the downloadable CB3 Demonstration file.

Step 1. DATA COLLECTION

Step 2. DATA ENTRY

Step 3. DATA VERIFICATION

Step 4. DATA OUTPUT

Step 4. CREATION OF A DATABASE

Step 6. DATA ANALYSIS

 

Screen shot of CB3. This sheet F4 is the heart of CB3. In this sheet the cost of goods is calculated. It draws information from several data collection forms which are as much as possible standardized. The F4 screen is split in two: the upper part is for DATA ENTRY, the lower part shows MARGINS with RED, ORANGE or GREEN highlights.

 

Step 1: DATA COLLECTION

CB3 key information is collected on a one-page form containing information on:

    • Raw material intake
    • Production costs
    • Finished goods

Form 1:    information on raw material intake (supplier, volume, price, quality characteristics).

Form 2:    calculates the price of cream and skimmed milk after separation of raw milk.

Form 3:    not currently in use

Form 4:    production cost of finished goods

Form 5:    cost of variable labor (optional for SME’s)

Form 6:    cost of processing (utilities, cleaning materials, meals for workers, consumables)

Form 7:    transport cost of raw material and of distributed finished goods (optional for SME’s)

Form 8:    cost of spare parts and repairs form (optional for SME’s)

Form 9:    all other costs (storage and distribution losses, taxes, fees, etc.)

The bold forms are always used, the other ones are optional. Where appropriate different forms are given for Dairy processing and for Fruit & Vegetable processing. Below examples of data entry forms for Dairy Processing.

CB3 – F1 DAIRY PROCESSING

Production date      "_01_" _July_2009

F1 – Milk Intake Form

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

No

Time

Supplier

Price per liter

Volume in liters

pH

°C

Density

Weight in kg

Fat %

Fat in kg

Batch code

Milk not used for separation in liters

Milk used for separation

Milk separated in liters

Skimmed milk in liter

Cream in kg

Fat % cream

1

10:00

Ilhom

1.0

850

6.6

19

1.028

873

3.3

28.8

361

         

2

10:00

Mutalib

1.1

650

6.3

25

1.026

668

3.3

22

361

         

3

     

1500

           

361

1200

300

280

20

50%

4

18:05

Ilhom

1.0

400

6.7

18

1.027

411

3.6

14.8

362

         

5

19:50

Markazi

1.0

500

6.6

22

1.027

514

3.6

18.5

362

         

6

     

900

             

900

0

0

0

0

 

CB3 F4 – DAIRY PROCESSING

Production date      "_01_" _July_2009

 

F4a – Use of raw material and ingredients (VC1)

 

Component

Dutch Cheese 45%

Yogurt 7.5%

Finished Product 3

Finished Product 4

Finished Product 5

Finished Product 6

 

0

Batch code

361

-
-

362

361

361

 

1

Raw milk (liters)

800

-
-

900

-

400

2

Skimmed milk (lt)

200

-
-

-

7

73

3

Cream 50% (kg)

-

-
-

-

20

-

4

Ingredient 4 (kg)

-

-
-

9

-
-
 

5

Ingredient 5

0.02

-
-

0.018

-
-
 

6

Ingredient 6

0.4

-
-

-

-
-
 

7

Ingredient 7

25

-
-

-

-
-
 

8

Ingredient 8

4

-
-

-

-
-
 

F4b – Packing of finished products (VC3)

 

Packing material

Dutch Cheese 45%

Yogurt 7.5%

Finished Product 3

Finished Product 4

Finished Product 5

Finished Product 6

 

1

150 gram

-
-
-
-
-
-
 

2

200 gram

-
-
-
-

135

-
 

3

250 gram

-
-
-
-
-
-
 

4

400 gram

-
-
-

1000

-
-
 

5

500 gram

-
-
-
-
-
-
 

6

1 liter PET bottle

-
-
-

485

-

450

 

7

Bulk in kg

85.21

-
-
-
-
-
 
 

F4c – Stock movement of finished products

Item

Dutch Cheese 45%

Yogurt 7.5%

Finished Product 3

Finished Product 4

Finished Product 5

Finished Product 6

0

Packaging

150 g

Bulk kg

250 gram

150g

500g

400gr

1lt PET

200 gram

500g

1lt PET

1

Opening stock

-

1245

-

-

-

0

0

23

-

0

2

Production

-

85.21

-

-

-

1000

485

135

-

450

3

Distributed / sold

-

100

-

-

-

900

485

115

-

450

4

Storage losses

-

0

-

-

-

0

0

10

-

0

5

Returned unsold

-

4

-

-

-

20

0

6

-

18

6

Closing stock

-

1234

-

-

-

120

0

39

-

18

 

Cigar Box 3 – DAIRY PROCESSING

Production date      "_01_" _July_2009

F6 – Processing cost (VC2)

F9 – Other costs

VC2 costs

Quantity

Price

Amount

Cost

Quantity

Price

Amount

1

Electricity

50

0.165

8.25

1

Storage losses (from F4c)

10 x FP5

0.825

8.25

2

Water

4

1

4.00

2

Automobile expenses

-
-

8.75

3

Diesel

10

2.8

28.00

3

 
-
-
 

4

Food for workers

-
-

0.0

4

 
-
-
 

5

Detergents & cleaning

-
-

3.8

5

 
-
-
 

6

Spare parts (F8)

-
-

28.0

6

 
-
-
 

7

Salaries for workers (F5)

-
-

150.0

7

 
-
-
 

8

 
-
-
-

8

 
-
-
 

Total F6

222.00

Total F9

17.00

 

Step 2: DATA ENTRY

 
 
 
 
 
 
 

Step 3: DATA VERIFICATION

While entering data, red lights will appear if mistakes are made or impossible results are obtained. If red lights appear, data entry must be changed.

  1. Stock of finished products cannot be negative.
  2. Stock of inputs cannot be negative
  3. Data may not be entered in grey boxes. The grey box have been colored deliberately to exclude data entry: e.g. the technologist indicated that skimmed milk and cream are never used to produce Dutch cheese, only raw milk is used for that. So, the area has been greyed.
  4. The weight sum of all raw materials and ingredients, including water, cannot be more than the weight of the finished product produced.
 

Step 4: DATA POUTPUT

CB3 produces 4 output tables automatically:

Output Table 1 - Technological analysis

Output Table 2 - Daily cost of goods and margins per SKU

 

Output Table 3 - Cost of goods and margins per SKU per kg

 

Output Table 4 -  Cost of goods as % of total variable cost per SKU

 

Step 5: CREATION OF A DATABASE

A database is created in a separate excel sheet F45-Database. In four steps:

5.1. Select the pre-defined range (see screen shot)

5.2. Copy this range

 
5.3. Paste Special into F45-Database

 
5.4. Delete the rows not needed.

 

Step 6: DATA ANALYSIS

The database is ready for analysis using e.g. Pivot Tables. For assistance in analysis please contact one of the Certified Cigar Box Trainers (see Partners).

 

  Design: KVL Reclame