2. Industrial context

2.1 Packaging products market taxes

All the manufacturers in the working group share similar market constraints.

The products to be packaged are manufactured in very large series. Competition is fierce in these fast-moving markets. Cost prices are therefore adjusted as far as possible, and constantly studied. Margins are set within very narrow ranges. Precise knowledge of cost prices is essential as early as possible, in order to adjust to market prices.

This search for the best cost breaks down into the product's raw materials and manufacturing costs. Investment in manufacturing equipment is a very important item, and its construction costs are closely monitored.

New production machines have to be built or adapted...