NEW ORLEANS -- Retailers who operate delis and fresh-meals departments must develop a reliable method of analyzing the total cost of manufacturing the finished product. During a seminar at Dairy-Deli-Bake '99 last month, consultant Rick Spaulding of The Hale Group, Danvers, Mass., addressed the benefits of implementing such a practice, called activity-based costing. He also provided an overview of the current food-service sourcing options that affect pricing, profit and margin expectations. ...
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