The Bottle Cost for Soft Drink

Abstract

In soft drink indestry, it is a problem that the ratio of bottle cost to the total cost may be large as the investment in bottles needs much money. It is difficult to define the bottle cost because the number of working bottles is fluctuated by seasonal demend pattern and the recycling intervals in market, life span and consumption rate of bottles affect the cost tructure, and deposit income has to be considered as a part of the total cost. The purpose of this thesis is to develop a bottle cost model by using sample data of a maker, and to evaluate the degree and the extent to which the bottle cost is affected by many factors mentioned above.