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MEGALO—Design to Cost

It has been decided that a 1 litree (declared average volume) product in tub and lid will go to market. The ice-cream will be filled at 60% overrun. The chocolate component will be in the form of sizeable flakes dispersed through the product. The recipe for the chocolate is the same as that used in the manufacture of Magnum Classic. Within the ingredients list thechocolate flakes will have a QID declaration of 8% w/w.

The ice-cream formulation with associated ingredient costs is shown below.

The chocolate flakes will be bought from a supplier who proposes to deliver them in poly-lined cardboard boxes containing 5 kg/box.

The tub will be round, poly-coated paper board, as will the lid. A tamper-evident foil membrane will be applied under the lid. Tubswill be packed 4/outer case. Packaging element prices are included in the product costing below.

The labour requirements for the operation proposed are well-established for similar operations and no saving in labour numbers can be readily-seen.

A costing for this proposal is attached, and indicates an overall raw material and packaging price of £870/litonne. The cost structure of the project issuch that these elements of costs are capped at £600/litonne. What approaches might you take to reduce this gap?

Prices for alternative raw and packaging materials can be made available if required. The project time-scale is such that any changes desired can be accommodated. Capital is available if the savings generated justify the spend.

Ingredient Description %w/wIngredient cost £/tonne Cost/tonne of mix (£)

Water 34.0289 0 0

35% solids skimmed milk 28.2571 515 145.524
Liquid sugar 20.4364 360 73.571
Liquid glucose 4.3736 201 8.791
Butteroil 12.0000 2020 242.400
Emulsifier/stabiliser blend 0.6500 3550 23.075
Vanilla flavour 0.0500 28354 14.177
Beta Carotene0.0040 54268 2.171

Vanilla beans 0.2000 2613 5.226

Totals 100.0000 514.935

Chocolate Flakes 4000


Material Overrun Per unit pack £/litonne finished product

Vanilla ice-cream 60 700.000 gm 360.455

1000.000 ml
Chocolate Flakes 075.000 gm 300.000
60.000 ml

Edible assembly total weight 775.000 gm 660.455
Actual volume 1060.000 ml


Component £/each £/litonne finished product

Board tub 0.08 80.000

Board lid 0.07 70.000

Foil membrane 0.015 15.000
Outer case 0.18 45.000Total 210.000

Total price raw materials and packaging £870.455/litonne

First level

Think not only what but also how much

Look outside the box--bear in mind the strictures and conflicts which appeared in QFD 1 and attack everything within and outside them

Second level

Question the ice-cream recipe
Question the chocolate flake source/Supply ChainQuestion aspects of the edible assembly
Examine all aspects of the packaging assembly


The Key Product Attributes are: high-quality creamy ice-cream, cracking chocolate, novel packaging

Ice-cream recipe

1. There is no stated need for a dairy recipe ice-cream. Butteroil could be replaced weight for weight with e.g. coconut oil at a quarter of the price, or a blend of the two mightbe considered

2. Sensory panelling should be arranged to confirm that a 12% fat recipe is, indeed, required to generate the creamy texture demanded

3. Some of the milk protein could be provided from a cheaper source than concentrated skimmed milk, e.g. whey powder

4. The benefit of the addition of vanilla beans might be questioned. In the presence of chocolate flakes distributed through...
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