Cost Driver Analysis for Tray Pack Foods

摘要

Tray Pack foods are one of the primary ration sources for the new Army Combat Field Feeding System. Cost and Quality Control are necessary for all facets of the Tray Pack manufacturing process: from the distribution and warehousing of raw materials, preparation and assembly of menu items, closing and sterilization of the product containers, to the eventual packaging and shipping of the completed assemblies. The purpose of this study is to identify and quantify the major cost factors of the manufacturing process of Tray Pack foods. This project report identifies and quantifies the major cost factors of the manufacturing process of Tray Pack foods. The purpose of this project is to conduct a cost driver analysis of the manufacturing process so that a system-wide data base of the production, manufacturing, and distribution costs of Tray Packs would enable researchers to pinpoint problem areas. The goal of the analysis is to suggest possible cost saving to reduce and control overall costs of manufacturing Tray Packs.