Without MFCA - no changes in raw material inventory balance

Time period: One month

QC1 - Receiving and inspecting perishable raw materials
Input in kg per unit
Material costs Bread 30 20,000
Ham 12 30,000
Egg 30 15,000
Cheese 15 15,000
Vegetables 15 7,000
Sauce and Mayonaise 12 12,000
114

Energy costs
Total 1000000
System costs
Total 1500000

108 dibagi 114 x 200000

QC 2 - Storage
Input
Good Quality Bread 28.00
Good Quality Ham 11.50
Good Quality Egg 29.30
Good Quality Cheese 14.00
Good Quality Vegetables 13.50
Sauce and Mayonaise 12.00
Energy costs
System costs
108.30
QC 3 -Rinsing The Vegetables
Input
Good quality vegetables 11 190,845
Water 5 30000
Energy costs 50,000
System costs 75,000
345,845

QC 4 - Mixing Bread
Input 88
Good Quality Bread 23 786,935.98
Good Quality Ham 12 475,963.37
Good Quality Egg 29 767,171.90
Good Quality Cheese 14 369,433.67
Clean Vegetables 10.29 345,845
Glove 0.50 15,000
Tissue 0.50 15,000
Energy cost 200,000
System costs 300000
3,275,349

QC 5 - Adding sauce and mayo

Input
Sandwich without sauce an 79 3,275,349
Sauce and mayonaise 12 216,022
Energy costs 10000
System costs 15000
3,516,372

QC 6 - Slicing bread
Input
Sandwich 90 3,516,372
 Energy cost 10000
System cost 15000
3,541,372

QC 7 - Packaging
Input
Sliced sandwich 88 3,541,372
Plastic container 10 800000
Energy cost 100000
System cost 150000
4,591,372

QC 8 - Cleaning
Input
Water 10 60000
Soap 2 15000
Sponge 0.1 7000
Energy cost 200000
System cost 300000
582000

QC 9 - Display
Input
Energy cost 100000
System cost 150000
250000

QC 10 - Serving to Customer
Input
Packaged sandwich 88 4,591,372
 Glove 15000
Tissue 15000
Energy cost 200000
System cost 300000
5,121,372

QC 11 - Disposal
Input
Packaged sandwich 87 4,545,458
Energy cost 50000
System cost 75000
4,670,458
 Total Costs Positive Product 108
600,000 Good Quality Bread 28
360,000 Good Quality Ham 12
450,000 QC1 Good Quality Egg 29
225,000 Good Quality Cheese 14
105,000 Good Quality Vegetables 14
144,000 Sauce and Mayonaise 12
1,884,000 Energy costs
System costs
200,000

450,000 Negative Product 6

Rejected Bread 2
2,534,000 Rejected Ham 1
Rejected Egg 1
Rejected Cheese 1
8 dibagi 114 x 200000 Rejected Vegetables 2
Energy costs
System costs

Positive Product 97
728,051.71 Good Quality Bread 23
414,021.24 Good Quality Ham 12
624,354.11 Good Quality Egg 29
294,025.85 Good Quality Cheese 14
176,024.93 Q2 Good Quality Vegetables 11
216,022.16 Sauce and Mayonaise 12
300,000 Energy cost
225,000 System costs
2,977,500

Negative Product 11
Expired Bread 5
Expired Vegetables 3
Expired Egg 3
Energy costs
System costs
Positive Product
Clean vegetables 10.29
Energy cost
System costs

Negative Product
Scrap vegetables 0.21
Water 5.00
Energy costs
System costs (incl. Used water)

Positive Product
Sandwich without sauce+ma 79
Glove 0.5
Tissue 0.5
Energy costs
System costs

Negative Product
Scrap vegetable 1
Plastic packaging of material 8
Energy cost
System costs

Positive product
Sandwich 90
Energy cost
System cost

Negative product
Spill of sauce and mayonaise 0.5
Packaging of sauce and mayo 1.0
Energy cost
System cost

Positive product
Sliced sandwich 88
Energy cost
System cost

Negative product
Bread crumbs 1.8
Energy cost
System cost

Positive product
Packaged sandwich 88
Glove
Tissue
Energy cost
System cost

Negative product
Rejected packaging material 0.20
Glove
Tissue
Energy cost
System cost

Positive product
Energy cost
System cost

Negative product
Energy cost
System cost (incl. Water, soap)

Positive product
Energy cost
System cost

Negative product

Positive product
Packaged sandwich 87
Glove
Tissue
Energy cost
System cost

Negative product
Rejected sandwich 1
Energy cost
System cost

Positive product
Sold packaged sandwich
Energy cost
System cost

Negative product
Expired packaged sandwich 9
Energy cost
System cost
 1
560,000
345,000
448,500 Input
210,000 Initial 2,534,000
95,000 QCs 3,797,000
144,000 1,802,500 6,331,000
200,000
450,000 650,000 Output
2,452,500 Product 5,649,040 89%
Material loss 681,960 11%
0 6,331,000
40,000
15,000
1,500
15,000
10,000
-
-
81,500

2,534,000

1
663,052
414,021
609,354
294,026
156,025
216,022 2,352,500
300,000 525,000
225,000
2,877,501

0
65,000
20,000
15,000
-
-
100,000

2,977,501
 190,845
50,000
105,000
345,845

2%
-
-
-
-
-
345,845

2,745,349
15,000
15,000
200,000
300,000
3,275,349

- 10%
-
-
-
-

3,275,349

3,491,372
10,000
15,000
3,516,372

-
-
-
-
-

3,516,372
 10,000
15,000
3,541,372
2%
-
-
-
-

3,541,372

4,311,372
15,000
15,000
100,000
150,000
4,591,372

-
-
-
-
-
-

200,000
382,000
582,000

-
-

100,000
150,000
250,000

4,545,458
 15,000
15,000
200,000
300,000
5,075,458

45,914
-
-
45,914
5,121,372

4,090,912
50,000
75,000
4,215,912

454,545.79
-
-
454,546

4,670,458
Without MFCA - no changes in raw material inventory balance
Time period: One month
QC1 - Receiving and inspecting perishable raw materials
Input in kg per unit Total Costs
Material costs Bread 30 20,000 600,000
Ham 12 30,000 360,000
Egg 30 15,000 450,000
Cheese 15 15,000 225,000
Vegetables 15 7,000 105,000
Sauce and Mayonaise 12 12,000 144,000
114 1,884,000

Energy costs 200,000

Total 1,000,000.0
System costs 450,000
Total 1,500,000.0
2,534,000

QC 2 - Storage
Input
Good Quality Bread 28.0 719,649.12
Good Quality Ham 11.5 410,570.18
Good Quality Egg 29.0 613,850.88
Good Quality Cheese 14.0 289,824.56
Good Quality Vegetables 13.5 171,973.68
Sauce and Mayonaise 12.0 212,421.05
Energy costs 300,000
System costs 225,000
108.0 2,943,289
QC 3 -Rinsing The Vegetables
Input
Good quality vegetables 10.5 183,034
Water 5.0 30000
Energy costs 50,000
System costs 75,000
338,034

15.5

QC 4 - Mixing Bread
Input 88.8
Good Quality Bread 23.0 766,454.68
Good Quality Ham 11.5 466,472.95
Good Quality Egg 29.0 739,823.10
Good Quality Cheese 14.0 357,880.12
Clean Vegetables 10.3 262,357 2,592,988
Glove 0.5 15,000
Tissue 0.5 15,000
Energy cost 200,000
System costs 300000
3,122,988

QC 5 - Adding sauce and mayo

Input 92.7
Sandwich without sauce an 80.7 2,788,060
Sauce and mayonaise 12.0 212,421
Energy costs 10000
System costs 15000
3,025,481
QC 6 - Slicing bread
Input
Sandwich 91.2 3,014,455
Energy cost 10000
System cost 15000
3,039,455

QC 7 - Packaging
Input 99.4
Sliced sandwich 89.4 2,978,666
Plastic container 10.0 800000
Energy cost 100000
System cost 150000
4,028,666

QC 8 - Cleaning
Input
Water 10.0 60000
Soap 2.0 15000
Sponge 0.1 7000
Energy cost 200000
System cost 300000
582000
QC 9 - Display
Input
Energy cost 100000
System cost 150000
250000

QC 10 - Serving to Customer
Input
Packaged sandwich 88.0 3,954,076
Glove 15000
Tissue 15000
Energy cost 200000
System cost 300000
4,484,076

QC 11 - Disposal
Input
Packaged sandwich 87.1 3,914,535
Energy cost 50000
System cost 75000
4,039,535
 Positive Product 108.3 1
Good Quality Bread 28.0 560,000
Good Quality Ham 11.5 345,000
QC1 Good Quality Egg 29.0 448,500
Good Quality Cheese 14.0 210,000
Good Quality Vegetables 13.5 95,000
Sauce and Mayonaise 12.0 144,000 1,802,500
Energy costs 190,000
System costs 427,500 617,500
2,420,000

Negative Product 5.7 0

Rejected Bread 2.0 40,000
Rejected Ham 0.5 15,000
Rejected Egg 1.0 1,500
Rejected Cheese 1.0 15,000
Rejected Vegetables 1.5 10,000
Energy costs 10,000
System costs 22,500
114,000

2,534,000

Positive Product 97.5 1

Good Quality Bread 23.0 654,649
Good Quality Ham 11.5 410,570
Good Quality Egg 29.0 598,851
Good Quality Cheese 14.0 289,825
Q2 Good Quality Vegetables 10.5 151,974
Sauce and Mayonaise 12.0 212,421 2,318,289
Energy cost 270,750 473,813
System costs 203,063
2,792,103

Negative Product 10.5 0

Expired Bread 5.0 65,000
Expired Vegetables 3.0 20,000
Expired Egg 3.0 15,000
Energy costs 29,250
System costs 21,938
151,188
 2,943,290

Positive Product
Clean vegetables 10.3 179,373
Energy cost 33,194
System costs 49,790
262,357

Negative Product 5.2

Scrap vegetables 0.2 3,660.68 2%
Water 5.0 30,000 100%
Energy costs 16,806
System costs 25,210
75,677
338,034
Positive Product 80.7
Sandwich without sauce+ma 80.7 2,333,689
Energy costs 181,748
System costs 272,622
2,788,060
Negative Product 9.1
Scrap vegetable 0.1 25,929.88 1%
Plastic packaging of material 8.0 233,368.93 9%
Glove 0.5 15,000
Tissue 0.5 15,000
Energy cost 18,252
System costs 27,378
334,928

89.8 3,122,988

Positive product
Sandwich 91.2 2,989,860
Energy cost 9,838
System cost 14,757
3,014,455

Negative product
Spill of sauce and mayonaise 0.5 2,124.21 1%
Packaging of sauce and mayo 1.0 8,496.84 4%
Energy cost 162
System cost 243
11,026

3,025,481

Positive product
Sliced sandwich 89.4 2,954,166
Energy cost 9,800
System cost 14,700
2,978,666
Negative product
Bread crumbs 1.8 60,289.10 2%
Energy cost 200
System cost 300
60,789

3,039,455

Positive product
Packaged sandwich 88.0 3,732,666
Energy cost 88,564
System cost 132,846
3,954,076

Negative product
Rejected packaging material 0.2 16,000
Glove 15,000
Tissue 15,000 2%
Energy cost 11,436
System cost 17,154
74,590

4,028,666

Positive product
Energy cost -
System cost -

Negative product
Water 10.0 60000
Soap 2.0 15000
Sponge 0.1 7000
Energy cost 200,000
System cost (incl. Water, soap) 300,000
582,000

Positive product
Energy cost -
System cost -

Negative product 100,000

150,000
250,000

Positive product
Packaged sandwich 87.1 3,914,535
Energy cost 198,000
System cost 297,000
4,409,535

Negative product
Rejected sandwich 0.9 39,541
Glove 15,000
Tissue 15,000
Energy cost 2,000
System cost 3,000
74,541
4,484,076

Positive product
Sold packaged sandwich 78.0 3,523,081
Energy cost 44,766
System cost 67,149
3,634,996
Negative product
Expired packaged sandwich 8.7 391,453.49
Energy cost 5,234
System cost 7,851
404,539

4,039,535
Total Negative Product (in monetary)

2,133,277.50
Input
Initial 2,534,000
QCs 3,797,000
6,331,000

Output
Product 4,197,722 66%
Material loss 2,133,278 34%
6,331,000