The direct material cost per cake is 15. All other cost of operating ovens per month is 22,500. Hot Serve runs like caf with reading facility and produces only two products on alternate day basis, hot chocolate and latte which pass through two processes, beating and preparing. There are one chef and one helper apart from 3 waiters. Ms. Avnee her-self manages the counter. Caf starts at 10 AM in morning and remain open till 8 in evening. Idea is to customer focus; each cup of coffee is prepared separately at order and in accordance with specification. In the recent meeting of top-level management at M-DCB, a major discussion took place regarding the functionalities of the bank account it offers to business customers. A' is a new product for the company and the market and meant for large scale production and long term survival in the market. A' is a new product for the company and the market and meant for large scale production and long term survival in the market. Mr. Palash and her daughter Avnee manages the business, whereas son Subodh who is Chartered Accountant by profession also support the business with management consultancy.Bake Studio division produces cup-cake. TPM team which is responsible for the productivity of PA-C12 identified that in the recent week post-implementation of TPM, 320 adaptors were produced out of which 304 adaptors passed quality check.Further, recent market research suggests if M-DCB does not revamp features of the bank account to business customers then it will lose 15% of existing business customers. Currently, the bank pays interest @ 2% p.a.PA-C12 works through all three shifts.ABT is a leading manufacturing company. Under increasing pressure to reduce costs, to control inventory level and to improve services, RHBs Costing Department has recently undertaken a decision to implement a JIT System. Preventive maintenance time per shift is 10 minutes. TFC a is renowned local name all age of foodies for authentic taste and aroma. TFC has two divisions Bake Studio and Hot Serve. Both the divisions are working independently in two different kitchens of same hall building.Management at LPS constitutes a lean team with the objective of identifying the various techniques which can be used in order to enhance the overall productivity at LPS including the PA-C12 especially. that they would only deliver on Mondays! to increase the base of business customers by 10%. Each cake requires 0.30 oven hours if oven is at 350o C. 500 oven hours are available each month. Each cup-cake is sold for 30.

The summary from the discussion that took place at the meeting are as under He mentioned that currently bank charges rupees 2.36 ( 2 + taxes) for each transaction at the branch (such as a deposit into the account, withdrawal from the account, electronic payments, and transfers), whereas its competitors or newly designed commercial banks offers such transactions to the business customers free of cost. Management is positive with the improving culture, but anxious to know the benefit out of TPM implementation and its performance in terms of improvement in productivity. Cup-cake is baked in specially designed ovens and owing to lack of ovens and space in same; oven machines are considered as the bottleneck resource.