Kudler Data Analysis

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Date Submitted: 05/24/2010 05:41 PM

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Kudler Fine Foods Data Table Analysis

Accounting Information Systems

Introduction

Kudler Fine Foods is an upscale specialty food store that caters to gourmet chefs in the San Diego metropolitan area. Kudler has three location including La Jolla, Del Mar, and Encinitas. Kudler uses a straightforward and manageable database to track stores, inventory, customers, items, etc. The items sold at Kudler are highly perishable. Therefore, inventory is a concern at Kudler, it must be tracked precisely. This paper will evaluate the design elements of the inventory data table at Kudler from an accounting perspective and provide recommendations for improvement. A pivot table is provided to improve decision making for management at Kudler Fine Foods.

Evaluate the design elements of the data tables from an accounting perspective

Kudler Fine Foods inventory data table organizes the data into store, department, and item. For example, the GL Code for Honey Wheat is 121011. A reader of this report would know that the store is La Jolla by the first two digits (12) that indicates the store location. The next two digits (10) indicate the department code or Bakery. The last two digits (11) describe the item. The table lists the inventory items and then breaks the inventory down into departments. Last, the table sums the total amounts of items in each code. This will allow the user to know the amount of inventory at a particular time given the price of the item.

The design of Kudler’s inventory data table is very simple and visual. The user of this table can identify the items that belong in each department and the amount of items in inventory. Given the total amount and quantity of items in stock, the user can determine overstocked items, sales by stores, and purchase prices by item.

Entity Relationship Diagram

Given the information from Kudler Fine Foods inventory table, an entity relationship diagram can be illustrated. According to...