The raw material cost and direct labor cost of general baking products are important factors to determine the product price. If the bakery can manage these two items well, it will be easy to reduce waste and increase profits. Foreign baking industry generally has some tables to control these two items, so that the expected cost and labor cost of each baking product can be clearly recorded every day, which is easier to manage. The production cost control table of baking products designed for each baking product lists and calculates the basic expected value, stuffing and surface frosting materials, packaging cost, etc. Detailed information required for each product, so that we can clearly understand the unit product of each product.

After calculating the unit cost of each item, we should record and manage the products produced in the store every day in a table, so as to truly grasp the daily production situation in the store. . List all products produced, the sales amount of each product and the number of unsold products, etc. , control daily production and actual sales amount. With this control table compared with the cost table of each product, plus the raw material requisition table, the production situation of the bakery can easily be completely controlled.

(2) Management of labor costs

As mentioned above, the artificial manufacturing cost of baked products is a very important factor affecting the price of products. If the weekly workload of each master can be properly controlled, the waste of personnel can be avoided and the cost of products can be reduced.

In the weekly labor cost control, each master's salary and working hours and the number of products made are clearly recorded. From this table, we can not only know what the labor cost of the product is, but also let the boss openly know the production efficiency of each master and the level of his own salary, as a reference for future salary adjustment.

Change from the weekly labor cost control table, which can be used as the main working hours forecast table for managers and store managers next week. We can predict the working hours of the staff, and then it is easier to master the work, especially when we need to add many extra products for special festivals.