Book of American Baking / A Practical Guide Covering Various Branches of the Baking Industry, Including Cakes, Buns, and Pastry, Bread Making, Pie Baking, Etc.

by Various

Shipping Department.

If a shipping business is conducted, a shipping department account should also be kept, and to this account can be charged all bread shipped at the rate of, say three cents per loaf—crediting same to bread department. Charge should be made to this account for all express charges and for its proportion of salaries. The credit to this account will be the gross charges to the parties to whom bread is shipped. The difference will show the profit or loss.

My experience has been that if the proper charges are made for all expenses in connection with shipping, including losses owing to bad account, the wear and tear and loss of baskets—the shipping department will invariably show an actual loss, even on the basis of charging only three cents per loaf for all bread used in shipping, unless bread returned by the drivers is used in shipping, and which is used for this purpose by some bakers, and which otherwise would have to be disposed of for considerably less.