• Transcript
  • Work Table
Meat

VP

So, let’s move on to the meat department. Andrea, we’ll start with you.

Andrea

My total meat sales for this year was $3,087,000.

VP

Mike, how will you challenge this fact?

Mike

What’s your labor cost per sales?

Andrea

We’re a little bit below average on that parameter. 27.3%.

Mike

Oh, too bad. Mine was 18.1%

VP

Jack?

Jack

What was your meat sales per square meter?

Andrea

Actually, we have the best sales per square meter of any store in the chain. $8,950!

Jack

Oh . . . I think I’ll just keep quiet for a while.

Andrea

(Singing): Nobody does it better than me!

VP

Mike, your turn.

Mike

For our meat department, our profit per sales was 22.8%.

Jack

You must be hiding something to use that statistic again! OK, I’ll gamble, what was your meat profit?

Mike

$89,000

Jack

My meat people brought in at least a quarter million dollars more than that.

Andrea

I would just like to add that my meat department had $71,000 more profit than Jack’s. Can you beat that, Mike?

Mike

Well, the neighborhoods around my store have many more vegetarians than the rest of the city. So my meat department is not the strongest part of my store. My strengths lie elsewhere.

VP

And lastly, Jack. Tell us something interesting about your meat department.

Jack

I did a little inspection of the meat wrapping machine, and found the meat wrappers using 12 centimeters too much wrap for each meat cut. By adjusting the machine, the meat department reduced the E & S expense by $13,000 last year. . . . And we didn’t have a single case of food poisoning!

Andrea

I’ll just admit that my equipment and supplies expense increased by 12.6%. But my sales increased by 20.9% which more than covers this increase.

Mike

Jack, what was your total expense for E & S in your meat department?

Jack

$132,000.

Mike

I think I need to point out that mine was less than one-sixth of that. I believe I have at least one-sixth the sales that you have, so it seems my meat department is more efficient in this store parameter.

VP

The meat round is over. . . . .Let’s see. . . . . I’m giving the point to Andrea based on her profit. . . . This means Jack and Andrea are tied with one point each. Mike still has nothing. Let us continue.

Activity 4: Meat
Jack’s Store Last Year This Year
Sales:  
Food Costs:    
Labor:    
E & S:    
Spoilage:    
Shrinkage:    
Total Expenses:    
Profit:    
Sales / m2:    
Andrea’s Store Last Year This Year
Sales:  
Food Costs:    
Labor:    
E & S:    
Spoilage:    
Shrinkage:    
Total Expenses:    
Profit:    
Sales / m2:    
Mike’s Store Last Year This Year
Sales:  
Food Costs:    
Labor:    
E & S:    
Spoilage:    
Shrinkage:    
Total Expenses:    
Profit:    
Sales / m2:    

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