Jollibee Foods Commissary & Hino Company Plant TourAlec Kim P. SantosENTRCOST K31

After learning about how a manufacturing company operates in ENTRCOST, last March 20 I had the opportunity to see how the Zenith Foods Corporation and the Hino Company go through with their day-to-day operations. I was excited to see how these companies look like, since it was my first time to go to a plant. Our class went to Laguna riding a bus and a van. I came to school late, exactly 7:00am, and to my surprise all of the seats were taken in the bus So I had no choice but the ride in the aisle seat. It was an uncomfortable bus ride, but I just tried my best to make myself comfortable. Our first stop was the Jollibee Commissary. Upon entering the plant, a security guard checked all our temperature to make sure that none of us was sick. It made me excited, because I really wanted to see how the make my favorite Jollibee meals. We entered a function room and was presented a video of the operations of Zenith Corporation. I learned the they make 40 tons of burger patties, 20 tons of chicken joys, 56 tons of spaghetti sauce, 100,000 pies and 450,000 buns a die. I was really amazed on how much they can do in a span of 24 hours! The factory had 5 assembly lines to create these products. They can make 490,000 spaghetti meals a day! How cool is that? After watching the video we were led to walk thru the viewing site of their factory. To my disappointment, most of the windows didnt show how their operations work. The only assembly line I saw was the pie line, which showed how they make their peach mango pie and tuna pie. I really liked how they made their pies, and how it lined up in the assembly line, each pie looking identical.Our next stop was the Hino company. Hino manufactures buses and trucks here in the Philippines. 2 engineers from the company gave us a tour. It was really interesting to see how buses were made. We first passed thru the place where they assemble the bus frames. I saw up close how they weld metals to become bases for these buses. After that, we walked thru where they assemble the machines. I saw how each mechanic was in a station. The assembly line that I really liked was where they paint the buses and fixed their interiors. It was interesting how you can do a lot with a bus. It can be an RV, an ambulance or even an office! For a price of PHP 8,000,000 you can customize a bus in your liking. After going through how their buses are made, the engineers showed us how their water waste system. I really appreciated how Hino makes sure that they dont pollute the environment because of their wastes. I like the fact that their wastewater is converted to become clean water before it gets dumped in the rivers.

After our tour, we went to Paseo de Sta. Rosa and had our Jollibee meals. We got stuck in traffic for around 3 hours! But all in all it was an interesting trip. It made me appreciate how learning about operating a manufacturing business can make me see the application of the accounting lessons I learned in class. It made me realize how Zenith corp. uses Process costing, since they make all the ingredients for Jollibee in bulk and all of them are homogeneous. Hino, on the other hand, uses Job costing, since they make their buses based on orders and asks for specification so they can customize it. It was an experience that made me see in action all the things