Management Control System

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THE FAILURE OF TIMOR LONG,THE TAKE AWAY FOOD STORE

Mr. Swadesh Ranjan Bhattacharya had a bakery in Picnic Garden. It was popularly known as Star Bakery. He used to manufacture bread, cookies and tiffin cake since 1983. Mr Bhattacharya used to earn around Rs 4500000 per annum till 2000.After 2000 the profitability declined due to various reasons. He failed to compete with the brands like Modern bread, Laurel, Sugar & Spice and Britannia. From 2005, he defaulted in the payment of salaries, taxes and municipal taxes. Meanwhile Suman Bhattacharya’s elder son a fresh MBA got a job n Café Coffee day in Bangalore through campus placement from ITM institute of Management, Warangal.

Suman called Bhattacharya one night and came to know about the financial distress his father was going through. He decided to quit the job and returned to kolkata. He wanted to do something to help his father. He rented a 1578 square feet space on Ballygunge Circular Road. He planned to sell packed meals. He named his shop as “ Timor Long.” He targeted local residents living in high rise apartments, students of Ballygunge Science College, Hazra Law College and the guardians of Sent Lawrence School. He introduced a home delivery system (service within 29 minutes within a radius of 3 kilometers). He hired four cooks and a chef who were provided the space to prepare Moghul and Chinese Dishes inside the bread factory owned by his father.2 smart girls were taken to manage the vending counters. Initially they started off with vegetable biriyani , mutton biriyani ,chicken rezzala, chicken do-piazza, paneer butter massala, vegetable hakka noodles chicken chowmein, sweet & sour vegetables and green salad. All the items were put inside big glass made cabinets , stored in aluminum buckets. He wanted to make the storage appealing to the customers. Suman learnt the art of displaying the food items in Café Coffee day. He kept a cash counter where customers were supposed to stand in a queue to give

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