LESSON 1
Batch yield
Record ingredient usage and saleable units after baking. Weight loss and rejects affect unit cost.
LESSON 2
Demand by time
Compare sales by time interval and product availability. No sales after 17:00 may reflect weak demand or an empty display.
LESSON 3
Production plan
Reconcile sold, discarded and carried-over products. Adjust small batches by weekday. Record actual production and stocks in your accounting system.
Practical exercise
A batch costs ₴900 and yields 60 saleable items. What is unit cost?
Check the answer
900 ÷ 60 = ₴15 within the included batch costs.