Bakery in the context of Cookie

In accounting and economics, fixed costs, also known as indirect costs or overhead costs, are business expenses that are not dependent on the level of goods or services produced by the business. They tend to be recurring, such as interest or rents being paid per month. These costs also tend to be capital costs. This is in contrast to variable costs, which are volume-related (and are paid per quantity produced) and unknown at the beginning of the accounting year. Fixed costs have an effect on the nature of certain variable costs.

For example, a retailer must pay rent and utility bills irrespective of sales. As another example, for a bakery the monthly rent and phone line are fixed costs, irrespective of how much bread is produced and sold; on the other hand, the wages are variable costs, as more workers would need to be hired for the production to increase. For any factory, the fixed cost should be all the money paid on capitals and land. Such fixed costs as buying machines and land cannot be not changed no matter how much they produce or even not produce. Some writers also refer to "mixed costs" or semi-variable costs, which are partially fixed and partially variable: thus telephone costs could be treated as "mixed" because the total cost would include the variable cost of actual calls. Raw materials are one of the variable costs, depending on the quantity produced.

Saint Honore Cake Shop (Chinese: 聖安娜餅屋; Jyutping: sing3 on1 naa4 beng2 uk1) is one of the largest bakery and cake chain stores in Hong Kong. By 2009, it had over 80 outlets in Hong Kong. It is parented by Convenience Retail Asia Limited, the retailing flagship of Li & Fung.

The chain of stores is named in honour of Saint Honoratus of Amiens (Honoré in French), the patron saint of bakers.

A doughnut or donut is a type of pastry made from leavened fried dough. It is popular in many countries and is prepared in various forms as a sweet snack that can be homemade or purchased in bakeries, supermarkets, food stalls, and franchised specialty vendors.

Doughnuts are usually deep fried from a flour dough, but other types of batters can also be used. Various toppings and flavors are used for different types, such as sugar, chocolate or maple glazing. Doughnuts may also include water, leavening, eggs, milk, sugar, oil, shortening, and natural or artificial flavors.

Borden, Inc., was an American producer of food and beverage products, consumer products, and industrial products. At one time, the company was the largest U.S. producer of dairy and pasta products. Its food division, Borden Foods, was based in Columbus, Ohio, and focused primarily on pasta and pasta sauces, bakery products, snacks, processed cheese, jams and jellies, and ice cream. It was best known for its Borden Ice Cream, Meadow Gold milk, Creamette pasta, and Borden Condensed Milk brands. Its consumer products and industrial segment marketed wallpaper, adhesives, plastics and resins. By 1993, sales of food products accounted for 67 percent of its revenue. It was also known for its Elmer's and Krazy Glue brands.

After significant financial losses in the early 1990s and a leveraged buyout by private equity firm Kohlberg Kravis Roberts (KKR) in 1995, Borden divested itself of its various divisions, brands and businesses. KKR shut Borden's food products operations in 2001 and divested all its other Borden operations in 2005. Borden dairy brands are currently used by Borden Dairy for milk and by Dairy Farmers of America for cheese.

A baker is a tradesperson who bakes and sometimes sells breads and other products made of flour by using an oven or other concentrated heat source. The place where a baker works is called a bakery.