Abstract: The present invention relates to a method for rigorous decomposition of a business entity's income statement into a multi-dimensional profitability model and a subsequent dissemination of granular profitability information to all levels of the organization. By decomposing the business's income statement into fully-loaded components and assigning employees to be accountable for each subdivision, the process enables precise profitability optimizing tactics to be originated and implemented at every level of the organization. As a benefit, the business entity typically experiences a dramatic improvements in profitability.

Abstract: The present invention is a tunnel freezer which incorporates a "dual flow" design whereby the refrigerant is introduced at each end of the tunnel and withdrawn from the middle of the tunnel. A key to the present invention is that the dual flow design allows one to confine the pressure gradient for leaks between the ends of the tunnel where it will not be a concern since the item entrance and exit ports (which ports provide a ready access for leaks) are located at the ends of the tunnel.

Abstract: The present invention is a tunnel freezer which employs two distinct chambers for crust freezing the bottom surfaces of items to be processed without substantially refrigerating the remainder of the items. In this manner, the product is made ready for transfer to downstream operations without worry of sticking to belt surfaces. The present invention has application in setting the bottom surface of food items such as cookies, bakery items, caramel coated candies, taffy and the like.