ABSTRACT
Yield/usage programs are successful when investigating franchise operations where raw material is used to develop a retail product. Ideal franchise operations are as follows:
◾ Bakeries ◾ Ice cream/yogurt shops ◾ Sandwich shops ◾ Quick service restaurants ◾ Coffee shops ◾ Restaurants ◾ Bars ◾ Quick lube/oil change shops
What makes a yield/usage analysis beneficial in the sales underreporting process is knowing “what goes in and what comes out.” In order to shed light on the
benefits of a yield/usage analysis, the following breakdown will discuss how the process is used for a bakery type of operation:
◾ The bakery operation in question sells two main products: donuts and coffee. ◾ Historical information can provide the investigators how much yield can
come from a sack of donut flour, basically stating that a 40-pound sack of donut flour will yield X number of dozens of donuts.
