Last updated: September 20, 2019
Topic: FinanceAccounting
Sample donated:

Kudler Fine Foods was founded by Kathy Kudler in the summer of 1998 in La Jolla, California. Two other stores were opened at Del Mar and Encinitas California, Kudler Fine Foods deals in specialty foods sells; fresh bakery/Pastries fresh produce fresh meat & seafood condiments and packaged foods cheese’s and specialty dairy products (Kudler Fine Foods, 2003). The Entity Relation diagram and pivot table would help Kudler Fine Foods improve the data tables and improve the decision making. Entity Relationship Diagram.

An entity relationship diagram (ERD) is a graphical documentation technique used in the designing of database within organizations to describe the entities and their direct relationships (Bagranoff, Simkin, ; Strand, 2008). The ERD diagram consists of entities, attributes, and relationship. The entity represents a rectangular; the diamond is symbolized by describing the relationship of the entities, oval shape describes the attributes, and the lines connect all three to describe their relationship.

Attached is an ERD of Kudler Fine Foods showing their existing data tables. Data Tables from Accounting Perspective The inventory of Kudler Fine Foods is arranged in the inventory report by store locations, items sold, the amount, and general ledger (GL) code assigned to each inventory item. The codes are all of six digits, La Jolla store GL code starts with “12,” Del Mar starts with “13,” and Encinitas starts with “14. ” The uniformity of the codes will help the management of Kudler Fine Foods forecast future purchases and help manage the inventory of all three stores.

In the charter of accounts the inventory GL code are the same, this will make the accounting less complex. The POS module system transmits data from the cash register to inventory report by calculating the cost of goods sold and calculating merchandise inventory using the FIFO method (Kudler Fine Foods, 2003). Use of Pivot Table to improve Decision Making Pivot Table is a tool used to reorganize and summarize data in a spreadsheet of data base table. Because of the large amount of data in the inventory eport of Kudler Fine Foods a pivot table was used to reorganize the data. This has helped the management team find information faster and efficiently. For example if the management team of Kudler Fine Foods would check on what field is relevant to the report that is needed and in this case scenario; the relevant fields would be inventory items, summary line item, amount. The report will show a breakdown of the total amount of inventory tied to each store.

Dell Mar store total is $362. 71, Encinitas store total is $638. 82, and La Jolla store total is $1019. 83 (Kudler Fine Foods, 2003). Conclusion To improve the inventory data tables of kudler Fine Foods, and help to keep up the 95% of goods available at all times to their customers an entity relationship diagram was created. The reorganization of the data from the inventory report into a spreadsheet helped the manager to find information faster and efficiently.