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Chicken Pot Pie Ma Pa Baker’s dream came true. They opened their own little bakery shop in Sugar Grove, South Carolina. Their bakery, Ma Pa’s, was well known for its chicken pot pie. The pot pie, made from a secret family recipe, quickly became a favorite in town. The fact that the shop served as a drive-thru made the bakery a regular stop for families on the go. As the business grew, Ma Pa needed to hire people to help manage the bakery. First, they hired a buyer to purchase the best chicken at the lowest price. Second, they hired a secretary to coordinate paperwork and run the facility. Since the chicken cost was 60% of the pie cost, the chicken buyer’s role was very important. Another key cost aspect of the pot pie was the pan. The secretary purchased pans in increments of 200 at 27 cents per pan. The winter that Ma Pa opened their shop was warmer than normal and the pot pies were not selling. To make a profit, they needed to keep their costs down. They instructed both the buyer and the secretary to cut costs. The secretary, in order to get a deal on pans, purchased 2000 pans for 16 cents a pan. Thinking that she was saving money in the long run, she ran into a storage problem. The chicken buyer, in order to cut costs, purchased rubbery, poor quality chicken meat. Although the weather eventually got cooler, customers tasted a difference in the pie and stopped buying them. Ma Pa’s business was ruined by focusing on cost and ignoring the outcome measure -- the quality of the pot pie.