An Italian case study for the Process-Target-Cost evaluation of the ohmic treatment and aseptic packaging of a vegetable soup (minestrone)

Abstract

In this paper, a quasi-target costing technique was used in order to determine the Process-Target-Cost (PTC) of the ohmic treatment and aseptic packaging of a vegetable soup. This technique was applied through a case study, that compares two products with (ideally) identical quality levels. Specifically, the unit production costs have been evaluated comparing the cold chain of a frozen ready-to-heat soup with the traditional supply chain of an ohmically treated soup. Firstly, the boundary conditions for the comparison were fixed, in order to be representative of a typical Italian product along with its supply chain. Afterwards, the unit costs of the frozen product chain were calculated, from the purchase of raw materials to the distribution and in shop storage of the end product. These unit costs were then assumed for the ohmic product, so as to achieve a maximum PTC of its treatment and packaging equal to 1.42306€/kg. The value of PTC corresponds to 65.89% of the total costs of the ohmic product.