Hershey Company Costing system
First we need to analyze the Production stages for Hershey’s Chocolate. At Hershey several sequential stages for production of chocolate are:
Fermentation; In this stage Cocoa beans are put in heaps for around a week to make the cocoa flavor.
Roasting; in this stage cocoa beans are roasted. Hulling; In this stage a machine is used to separates the shell from the bean. Milling; the nibs are mixed with chocolate liquor. Mixing; Cocoa butter, milk and sugar are mixed with chocolate liquor. Then the mixture is dried into a powder that is known as chocolate crumb.
Molding; Heavy ...