COSTS OF THE MODEL DEPARTMENT SOFT CHEESE -MAKING .3. RESULTS AND INTERPRETATION OF THE MODEL-CALCULATIONS

In part 3 - part 1 and 2 were already published in the preceding volum es of this periodical - the costs of the ''soft cheese factory'' were determined by means of a model using the example of Camembert- and Bri e cheese manufacture. With part 3 the analyses concerned with the prod uction costs incurred in Camembert cheese factories published in 1970 in the same periodical (No 5, volume 22) were extended and updated acc ording to the latest technical development and today's production stru ctures in the soft cheese sector, Simultaneously the methodical furthe r developments which apply generally to all model departments (2) have been considered in the calculations. In the 6 subdivisions pre-storag e, cheese curd preparation and portioning, change of hurdles/salting, ripening, packaging and storage of the finished product the soft chees es Camembert (30 and 60 % fat in D.M.) and Brie (45 % fat in D.M.) are manufactured with different weights per piece and examined in regard to the costs incurred. For determining the model costs 4 models were c onstructed, the processing capacities of which ranged between 8.000 an d 30.000 1 vat milk/h. As a function of the capacity utilization rate simulated for values ranging between 15 and 100 % the costs for cheese quantities between approx. 700 and 17.000 t cheese/year can be calcul ated. The technical preconditions of the individual subdivisions have been established model-specifically according to the given capacities; the technical layout was adapted to a reduced capacity utilization (6 5 and 33 % output). Necessary investments for the basic version reach 25,0 million DM in model 1 and 54,5 million DM in model 4. Related to the respective output of cheese specific investments can be derived wh ich decrease markedly with increasing model size (from 5.125 to 3.205 DM/ 1.000 t cheese per year). Product-specific investments and consump tion of fixed inputs lead to the direct costs of the selected soft che ese products ranging, e.g., for Camembert with 60 % fat in D.M. betwee n 500,7 pfennigs/kg and 620,2 pfennigs/kg cheese as a function of mode l size and capacity utilization rate. Total costs of the department '' soft cheese'', which are composed of the direct costs of the products and the direct costs of the department, amount in the largest model (1 00 % output) to 522,1 pfennigs/kg cheese and increase in the smallest model (only 15 % output) to 1.027,6 pfennigs/kg cheese. In the case of a capacity utilization rate of 65 % with a production corresponding t o a two-shift operation raw material costs account for 62-72 % of tota l costs of the department as a function of model size, fixed assets an d personnel expenses account for 14-20 % and 4-7 %, respectively. The other categories of costs are only of lesser importance. If one consid ers total costs (without raw materials costs) from the viewpoint of th eir source in the subdivisions it can be seen that the subdivisions ch eese curd preparation and portioning, as well as packaging cause the h ighest costs. For a 65 % capacity utilization rate the costs in the fi rst subdivision amount to 85,8 pfennigs/kg in model 1 which decrease w ith increasing model size to 45,9 pfennigs/kg in model 4. The costs fo r packaging reach 76,2 pfennigs/kg in model 1, whilst they amount only to 58,3 pfennigs/kg in model 4. Least costs are incurred by ''storage of the finished product'', namely 2,6 pfennigs/kg in the smallest mod el and 1,5 pfennigs/kg in the largest one in the case of 65 % output. The results of the model calculation indicate that with increasing cap acity and increasing capacity utilization rate considerable unit cost economies can be realized of which one should take advantage if decisi ons are to be taken in either individual enterprises or the industry. So, it is recommended that a production adapted to the market is also followed by an equipment of the division adapted to the planned daily production because the costs can precipitously decrease, as it is repr esented in the model cost curves with a 65 and 33 % output. Economies of costs can also be achieved if the great number of piece sizes can b e restricted by specializing the production of cheese pieces. On the o ther hand, the best way of cost saving is to be expected from structur al changes in the soft cheese sector which can allow - as illustrated by 2 examples - long-term cost savings of approx. 25 and 95 million DM /year to be made in this branch of industry.