COSTS OF THE MODEL DEPARTMENT UHT MILK

The aim of the present work was to update the calculations, made in 19 75, for the model department ''UHT milk'' by extending the scope of fu nctions of the department and considering the latest technical develop ment according to today's production structures. Furthermore, the meth odical further developments which apply generally to all model departm ents have been taken into account. Divided into 3 subdivisions - ultra -high heat treatment, aseptic packaging, storage - the production proc ess used for the manufacture of the products chosen (UHT whole milk, p artly skimmed milk) was analysed for the source of costs incurred. Dep artmental- and unit costs for UHT milk were calculated using 4 models, the capacities of which ranged between 5.700 packs/h and 34.200 packs /h as a function of filling capacity. In this way, the costs for produ ction quantities ranging between 4,6 and 183,4 million packs/year can be determined as a function of the capacity utilization rate, simulate d for values between 15 and 100 %. As to model 1 investments indispens able for the basic version amount to 5,1 million DM and increase to 18 ,0 million DM for model 4. Related to the respective output (40 %: UHT milk, 60 %: partly skimmed UHT milk) specific investments can be deri ved from the amount to be invested which are considerably decreasing w ith increasing model size (from 168 to 98 DM/1.000 packs). The model-s pecific overall costs for the department ''UHT milk'' (direct costs of the products and direct costs of the department) amount to 75,7 pfenn igs/pack for the largest model in the case of a 100 % output, whilst t hey increase to 78,4 pfennigs/pack for the smallest-sized model. The o utput-related direct costs of the products differ only as regards raw material costs wh ich is a function of differences in the fat content; for the other types of costs identical consumptions of production are assumed because the same technology is applied for the manufacture of the two products. Assuming a capacity utilization rate of 63 % raw ma terial costs account for 58 - 61 % of the departmental overall costs, capital expenditure for 3 - 5 %, and packaging costs for 30 % (accordi ng to the size of the model). The other types of costs, such as energy costs (3 -4 %) and labour costs (0,8 - 1,5 %) are of lesser importanc e. From the results of the model calculations it can be concluded that with increasing capacity and rising capacity utilization rate conside rable unit cost economies can be achieved. It is, thus, recommendable that, in the case of reduced output, the equipment should be adapted a ccordingly because this may lead to a precipitous decrease in costs. C ost economies are also achievable if, under employment conditions of a two- and one-shift operation, the days of production are reduced. If, e.g., the production of a two-shift operation in a department with 2 fillers (model 2) covering a period of 250 days is concentrated on 200 days/year, departmental costs can be lowered by 70.000 DM/year.