Chocolate Business Unit

Departments-
• Financing and control
• Human Resources
• Supply chain
• Production
• Marketing and Sales
• Research and Development
• Finance
 Investment Center
In an investment center the manager is responsible for
investment decisions as well as costs and revenues
Financing and Control
• large corporation with many subsidiary companies
• Authority to the head of each subsidiary to make
decisions on the needed investments.
• General manager is the head of an investment center
• Monitor and report the performance of business
• Analyze strategic issues and work on a variety of
projects
• Office staff salary
• Computer
• Furniture
• Telephone
• Carriage outward
• Depreciation on furniture
• Salary
• Rent , Rates and taxes
 Cost Centre
Department that generates costs but doesn't produce any revenues
Supply chain
Supply Chain
Department

Demand Planning Team Supply Planning Team

Supply Chain Manager Responsibilities:-
Communication
Transportation
Planning and Analysis
Inventory Control
Management
Department Expenses
 Raw materials cost
 Sugar
 Cocoa Butter
 Cocoa Solids & Milk Solids
 Peanuts & Almonds
 Chocolate Coated Resins
 Honey etc..
Nothing is sold out of the factory
 vehicle related costs
 Labour cost
 Carriage on Material
Nothing is sold by the drivers
Human Resources
deal with the factories demand for:
• 1. New staff with a good skill level or possible past
factory experience.
• 2. Train new/current staff to be able to use new
equipment correctly and efficiently.
• 3. Help current employees with any problems they
may have in their work place.
Production
Production Manager Responsibilities :-
• Production and Requirements planning
• Ensuring that health and safety regulations are met
• Determining quality control standards
• Overseeing production processes
• Selecting, ordering and purchasing materials
• Repair and maintenance of equipments
• Supervision and training
Department Expenses :-
•Depreciation on plant and
machinery
•Rent
•Power and consumable stores
•Factory insurance
•Supervisors salary
•Electricity charges
•Running expenses on machine
Research and Development
• Leading cross functional teams to resolve technical and business
challenges
• Identifying new programs and insights to benefit the business
• Strategic initiatives to generate sustainable competitive
advantage
• To develop tailor-made recipes
• To improve packing with better appeal and product protection
• Improvements in cocoa process carried out to improve product
safety and quality
 Revenue Center
Division that gains revenue from product sales or service provided.
The manager in revenue center is accountable for revenue only
Marketing and Sales
Department responsibilities
• Plan marketing programs
• Analyze the marketing opportunity
• Develop marketing strategy
• Connect the customer with the product
• Brand management
• Sales forecasting
• Implementing new sales plans and advertising
• Maintaining relationships with important clients
• Promotional activities include advertisement, personal selling , public
relations, sales promotion
• The necessary products are transferred from the factory and then dispatched
to customers
• Depots ,sales representatives and direct sales
Cost – Promotion cost
Staff salary
Telephone and internet
Transfer of stock
Rent
• Revenue – Customers mail orders
Direct order
Wholesalers and Retailers
 Profit Center
If a department has revenue and expenditure it is a Profit centre
Finance
Finance manager responsibilities
• Managing budgets
• Arranging new sources of finance for companies debt
facilities
• Managing companies financial accounting,
monitoring and reporting system
 Board of Directors

CEO
Investment
General Manager of SBU

Human Supply Marketing

Production R&D Finance
Resources chain and Sales

Expenses Expenses Expenses Revenue Expenses Profit