| Typical Meat Block Costing Using A Boerewors Product As An Example | ||||||||
|---|---|---|---|---|---|---|---|---|
| Beef | (80:20) | 20.0 kg | @ | R | 35.00 /kg | = | R | 700.00 |
| Pork | (70:30) | 10.0 kg | @ | R | 28.00 /kg | = | R | 280.00 |
| Vinegar | 5% | 1.0 litres | @ | R | 2.60 /litre | = | R | 2.60 |
| Water | 1.0 kg | @ | R | - | = | R | - | |
| Boerewors Batchpack | 1.1 kg | @ | R | 59.00 /kg | = | R | 64.90 | |
| TOTAL | 31.1 kg | = | R | 1047.50 | ||||
| COST OF MEAT BLOCK /kg (i) | R 1 047.50 ÷ 33.1 kg | = | R | 31.65 /kg* | ||||
(*This excludes the cost of the casing).
Fill one bundle of the casing, weigh the end product and divide the number of kilograms into the cost per bundle to give a cost per kilogram.
| Example casing cost calculation | |||
|---|---|---|---|
| Casing costs | R | 59.95 /bundle | |
| Filled bundle weight | 48.00 kg | ||
| COST OF CASING (ii) | = | R | 1.25 /kg |
| Cost of meat block (i) | = | R | 31.65 /kg |
| Cost of casing (ii) | = | R | 1.25 /kg |
| TOTAL PRODUCT COST | = | R | 32.90 /kg* |
(*Excluding the cost of packaging and labour).
NOTE: Prices of meat, spices and casings fluctuate. The prices used above are merely for the purpose of example.