Figure 4

Figure 5

When carrying out the review all the ancillary processes/materials need to be included as these all add to the less obvious cost of a process. E.g. cost of the solvent recycling loop

Manufacturing Processes; either directly add value to the product or are directly involved in production, e.g. Material handling, packaging, product storage, despatch

Ancillary processes: Energy generation e.g. steam, compressed air, water treatment, environmental controls such as effluent treatment and borehole pumping