Dog Foods, Inc.

I was immediately intrigued from the beginning of Food, Inc. There was interesting and valuable information brought up during the film. Many people do not think about where their food comes from. I believe that if people were to know where their food comes from, they would not want to eat it. There are 47,000 products at a grocery store. But, Food, Inc. implies that this is in fact an illusion because all of them are made with the same crops. The fact that there are only a few multi-national corporations that control all of the crops and meat production is a huge surprise. I believe that each person in society would be absolutely shocked if they were to watch this documentary.

3. Substantive tests procedures: The audit team should perform substantive tests on Smackey’s accounting transactions and

Discuss how the SEC has influence (if any) over the audit of Smackey Dog Foods, Inc.

Discuss how the SEC has influence (if any) over the audit of Smackey Dog Foods, Inc.

3.Top five companies – Nestlé Purina PetCare, Iams, Hill’s Pet Nutrition, MasterFoods USA, and Del Monte – accounted for ≈ 75% of dog food sales in 2008.

Smackey Dog Foods, Inc. is a small, private company which specializes in manufacturing and selling natural dog foods. Their new boutique division, Best Boy Gourmet has grown significantly due to recent product demand. The company started small and is operated by sisters Sarah, Kim, and Jillian. Sarah serves as the President and General Manager. Kim is the Production Operation Manager overseeing the inventory, production, and shipment of the dog food with the help of her assistant, Henry. Jillian is in charge of Sales with a team of 12 salesmen in Illinois, Indiana, and Wisconsin. The business is based out of their hometown of Chicago.

The Smackey Dog Food, Inc. is a family owned business. It was started by three sisters, Sarah, Kim and Jillian, in the kitchen of their home. They lived in a suburban area of Chicago, Illinois. Their business is making all natural dog food. After using their own dogs and the neighbor’s dogs as test subjects, it was discovered by local vets, pet stores and grocery stores. These local places began to distribute the dog food. The demand for their food began to increase and they moved their business to a larger facility and hired additional workers. As compared to competitors, Smackey Dog Food, Inc., began to rise

The audit team focused on preforming groundwork analytical procedures. A comparison of the performance of Smackey’s Dog Foods Inc to other similar industries was used to validate the original assessment of the risks. Performing the procedures helped detect areas that pose a high risk of the material misstatements. Another important part of the planning of the audit was to set a balance of materiality that is appropriate. The situations that

Smackey Dog’s bank is requesting audited financial statements to meet loan requirements and Generally Accepted Accounting Practices (GAAP). It is in Smackey Dog’s best interest, despite the fact that they are private, to obtain audited financials as referenced next “private companies that wish to obtain equity capital infusions beyond a closely held base must forego this option, because outside investors are unlikely to invest without the level of assurance that an audit brings” (O’Hara, Paragraph 10).

Boston Chicken is a company to operate and franchise food service stores that sold meals featuring rotisserie-cooked chicken, fresh vegetables, salads, and other side dishes. Its concept is to combine fresh, flavorful, and appealing meals associated with traditional home cooking with a high level of convenience and value. Boston Chicken focused its expansion through franchising the company through large regional developers rather than selling store franchises to a large number of small franchisees. In that, an established network of 22 regional franchises that targeted their operations in the 60 largest

The over-arching problem that Breeder’s Own Pet Foods has is which marketing-strategy would best serve as a vehicle for entry into the dog food retail business. Additionally, it has to select the most prominent geographic location (s) for distribution of its product. Another root problem component is how to get the supermarkets to stock and distribute this dog food since it is in the frozen category and may not appeal to traditional dog food buyers because they don’t readily associate dog food with frozen goods.

Smackey Dog Foods, Inc. is a familiar story in terms of small business start-ups. They started in a family kitchen, experienced explosive growth, and have had some troubles handling the accounting and business side of the business. My firm, Keller CPA’s, does not have specific experience with auditing a dog food manufacturer, but we certainly have a good bit of experience with similar small business accounting and auditing issues.

Made by by Nestle Purina Petcare, Beneful wet dog food has been around since 2001. It is one of the nation's most popular brands of wet dog food, which is not surprising as the ingredients are the same as what you would enjoy, including lamb, brown rice, salmon and sweet potatoes. Purina spent three years developing Beneful Prepared Meals, choosing the vegetables, grains and meats carefully, while the packing was also selected for convenience.

Breeder’s Own Pet Foods, Inc. Case AnalysisEtienne MepriseBellevue UniversityMBA652: Marketing StrategyDr. Doug Brown12/3/2013Breeder’s Own Pet Foods, Inc. Case AnalysisCase RecapBreeder’s Own Pet Foods, Inc. sees a growth opportunity in the retail dog food market for its nutritionally balanced, high quality dog food brand Breeder’s Mix, which has been traditionally sold to the show dog kennel market.   The dog food consists of 85% fresh meat and 15% high quality fortified cereal with no additives or preservatives (Kerin and Peterson, 2013).   One of the challenges for Breeder’s Own is breaking into an already saturated market.   However, based on recent interest from dog food owners in organic, all natural, preservative free dog foods,

In reviewing the Zenith Pet Foods case, there are several facts that need to be assessed before offering a definitive answer on whether their potential program for marketing Show Circuit dog food will be successful. Zenith Pet Foods, Inc. is a major distributor of dog food for show kennels throughout the United States. The product that Zenith is offering is called Show Circuit, which is a highly nutritious and quality ingredient dog food. The product of Show Circuit, frozen pet food designed to enhance the appearance of the dog 's coat as well as providing a balanced meal, is planned to be placed in the frozen foods section of a supermarket. This is what Zenith is counting on to build a competitive advantage.