The production of goods involves the conversion of raw materials into finished products through the efforts of workers and the use of the production plant. The cost of production is then understood as the sum of all expenditures and charges incurred to convert raw materials into finished products. To manufacture a product, use is made of three components known as the elements of the cost of production, namely: raw materials, labor and indirect costs. These are the basic elements taken into account to determine the total cost of the manufactured product.

Within the total costs of orange juice manufacturing, in addition to the phases described in the previous publication, the tank emptying must also be considered: it involves the transportation of the liquid mixture to special tanks to facilitate the packaging process.
As well as the packaging: To obtain the final product, the mixture travels through stainless steel pipes to the packaging machines, the technologies vary and its origin is the same, but mainly the difference is made by the material of the plastic packaging.
Without forgetting the process of induction of the caps: once the packaging is finished, the caps are induced to each product, the cold storage: this process involves transporting the finished product to specially conditioned spaces to keep the product in the right temperature conditions for its preservation.

And finally, distribution: the beverage is transported from the factory to the previously established sales centers, in the particular case of the company. In the company's particular case, it has a commercial store for selling the product to the general public.