FMCG - Cost Control Section Manager

A Cost Control Section Manager in an Individual Quick Freezing (IQF) production facility oversees financial performance, material yields, and operational expenses to maximize plant profitability.

Yield & Waste Management : Track raw material input versus finished frozen output, monitoring trim losses, blanching shrinkage, and dehydration rates during fluidization.

Utility & Energy Optimization : Monitor high power consumption from industrial refrigeration compressors, blowers, and IQF tunnel freezing cycles to lower kilowatt-hours per kilogram.

Standard Costing & Variance Analysis : Manage Bills of Materials (BOM), labor rates, and manufacturing overhead allocations using enterprise resource planning (ERP) software.

Budgeting & Reporting : Prepare monthly financial closing reports, analyze budget variances, and forecast operational expenses with plant supervisors.

Freezing Cost per Ton : Total processing cost divided by output volume.

Energy Consumption Rate : kWh utilized per kg of finished frozen product.

Raw Material Yield (%): Actual recovery weight relative to the theoretical batch weight.

Packaging & Consumables Variance : Difference in standard versus actual usage of polybags, cartons, and labels.

Setting up a daily/weekly cost variance report

Analyzing refrigeration utility costs

Improving raw material yield tracking in your ERP