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Production, selling, distribution and costs of UHT milk and UHT cocoa-milk beverage


Production, selling, distribution and costs of UHT milk and UHT cocoa-milk beverage



Kieler milchw.ForschBer 21(4): 393-424



The model costings presented in this paper are based on the use of 'Sterideal' UHT plant (Stork, Amsterdam). 4 basic models were used in the costing of UHT milk and these were duplicated for UHT cocoa-milk beverage costing. The models were developed by the Institute of Business Management and Market Research (Institut fur Betriebswirtschaft und Markt-forschung) for plants producing 5 and 10 million 0.5-l.

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