Peer Group: Deutsches Lebensmittelproduktionsunternehmen

Assign costs per production batch: raw materials (actual quantities × costs), direct labor (production time), production overhead allocation. Track yield (output vs. input) to identify efficiency. Some products need aging tracking (wine, cheese, spirits). Maintain batch identity through processing for traceability. Modern ERP/MES systems automate this; smaller producers may track manually with spreadsheet supplements.

Producers of alcoholic beverages (over 1.2% ABV) pay Alkoholsteuer. Rates vary by product type: beer, wine, spirits have different regimes. Register with Hauptzollamt before production. Keep detailed production records—quantity produced, quantity sold, inventory. Submit periodic declarations. Small producers may qualify for reduced rates. Factor into pricing—it's a significant cost for spirits especially.

Value at production cost (materials + labor + overhead). For perishables: apply Niederstwertprinzip—write down to net realizable value if below cost (approaching expiration, damage). Track inventory by batch/expiration date. First-to-expire, first-out (FEFO) for physical management. Accounting follows valuation method chosen (typically weighted average or FIFO). Dispose of expired product; document for inventory reduction.

HACCP plan with critical control points documented. Production records by batch. Temperature logs for cold storage. Cleaning and sanitation records. Supplier documentation (COAs, certifications). Traceability: ability to track any finished product back to raw material lots. Recall procedure documentation. Retain records minimum 2 years beyond product shelf life. Regular inspections verify documentation exists and is current.