COSTS OF THE MODEL DEPARTMENT SOFT CHEESE -MAKING .1. BASES AND CALCULATION OF RAW-MATERIAL QUANTITIES

Part 1 describes the bases and the calculation of raw material quantit ies for determining the model costs in the soft cheesemaking departmen t. In 6 subdivisions - pre-storage, curd preparation and portioning, c hange of hurdles/salting, ripening, packaging, storage of the finished product - the soft cheese varieties Camembert (30 and 60% fat in D.M. ) and Brie (45% fat in D.M.) are manufactured with different weights p er piece and examined in regard to the costs involved. For calculating the model costs 4 models are constructed, the processing capacity ran ging between 8.000 and 30.000 1 vat milk/h. As a function of the capac ity utilization rate, simulated for values between 15 % and 100 %, the costs for cheese quantities between approx. 700 and 17.000 tonnes che ese/year can be determined in this way. Since, in a cost accounting ap proach, the raw material milk is considered to be the main cost factor a particular chapter in this part deals with the determination of raw material consumption according to source. This work will be continued with part 2 ''Model-Specific Factor Input'' and completed with part 3 ''Results and Interpretation of the Model Calculation''.