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Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises A Cost-Benefit Analysis
Final report
Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis
Final report
Kyiv, 2010
Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis
Contents
Executive Summary ...................................................... 4 1. Lessons learned from international experience ....... 7 2. Firm-level analytical model .................................... 8 Assessment of Prerequisite Program Costs ............. 9 Costs associated with HACCP development and implementation ...................................................... 10 Recurring (operational) HACCP costs .................. 10 Benefits .................................................................. 10 3. Conclusions ............................................................. 11 Recommendations for Policymakers ..................... 11 References ................................................................... 15
Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis
Executive Summary
Introducing international food safety systems is often considered a necessary step in developing the agricultural sector and food processing industries. Food safety management systems based on Hazard Analysis & Critical Control Points (HACCP) 1 open up new international markets for high value-added food products and increase efficiency of domestic markets. Recognizing the positive impact of food safety enhancements in other developing markets, IFC launched the Ukraine Food Safety Project to implement HACCP principles at several pilot enterprises in Ukraine and facilitate implementation of HACCP in Ukrainian food processing industries overall. The goal of the project is to increase competitiveness of Ukrainian food producers by improving their food safety management systems. One of the necessary steps in this direction is the provision of key decision-makers with hard evidence of cost efficiency of the standard implementation. This cost and benefit analysis of HACCP implementation serves this purpose. The study of costs and benefits associated with the HACCP implementation in food processing companies was commissioned to Kyiv School of Economics2. This report presents results of this preliminary study in three priority industries - dairy, meat and bakery. This study was initiated with the aim to address the critical lack of knowledge of economic aspects of food safety among owners and directors in food industry in Ukraine. Moreover, because of insufficient understanding of cost and benefits there are many myths around systems, based on HACCP. In particular, in Ukraine there is a widely shared misperception of HACCP as a expensive and complicated instrument, even though the Ukrainian Food Safety Law mandates that each food enterprise must have HACCP system and/or any other food safety management systems in place (though without specifying enforcement mechanisms for their implementation). This is the first attempt to analyze economic aspects of HACCP in Ukraine; there is practically no specific data available on the company level, as well as no reliable statistics on the aggregated national level that would help to identify and assess food safetyrelated expenses and subsequent gains for businesses. Here are the main findings largely culled from international experience: 1. The costs associated with the implementation of food safety management systems (traditionally based on HACCP principles) and operation include the following three categories: Cost of prerequisite programs (e.g. start up and recurring costs of new equipment, building renovation); HACCP design and implementation (e.g. costs of development of HACCP plan, training of personnel, HACCP plan validation); HACCP recurring/operational costs (e.g. cost of record keeping and verification of HACCP plan, corrective actions).
HACCP (Hazard Analysis and Critical Control Points) globally recognized food safety management system build on risk-based approach and potential hazards analysis and prevention along the production process. 2 Principal authors of the report are Denys Nizalov, Academic Director, Kyiv School of Economics, and Vladimir Dubrovskyi Senior Economist and the Member of Supervisory Board, CASE Ukraine. 4
Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis An average first year HACCP implementation cost typically depends on the country, industry and the size of the food producer. In some cases the implementation of HACCP may not always be cost-efficient in a short-term perspective. However longterm benefits almost always outweigh installation, operational, and maintenance costs of the system. 2. The HACCP related benefits include the following categories: Increase in revenue (due to access to new markets); Decrease in overall cost (due to better management, lower product wastage); Increase in investment attractiveness (due to the above plus better risk management); Other intangible benefits (increased personnel motivation, better communication). The most important benefit associated with HACCP implementation is access to new retail chains and supermarkets. Experts state that adoption of the HACCP may double the sales to this segment of the market. The benefits for meat industry are expected to be higher due to a better access to international markets and lower for bakery since this industry is not associated with unsafe food. 3. Implementation of modern food safety management systems requires that an enterprise complies with basic sanitary and hygiene norms and practices those are called prerequisite programs. They cover equipment, infrastructure in facilities, personal hygiene rules, water and waste management etc3. Prior to implementing the HACCP food safety management systems, it is key to ensure that a company has all prerequisites in place. The total costs of prerequisite programs may vary significantly: in some cases the need for investments in infrastructure may be rather small especially if production facilities are newly constructed and appropriately designed. This cost could be minimal if an enterprise already complies with the national standards and norms (existing sanitary and veterinary regulations). However, this cost may be much higher if major construction or building remodeling, creation of stationary raw material collecting points, or advanced lab equipment acquisition is necessary. However, in practice, for companies it is cheaper to pay fines or use unofficial ways of solving problems with controlling agencies than to comply with the existing regulations. 4. Based on expert opinion, the expected cost of HACCP development and implementation is around 50,000 - 70,000 Ukrainian hryvnyas ($6,000 - $8,000). This cost may be larger if foreign consultants are involved. The expected first year operational cost is around 50,000 Ukrainian hryvnyas ($6,250). The total cost is
See, for example, the Recommended International Code of Practice-General Principles of Food Hygiene. Codex Alimentarius Commission http://www.codexalimentarius.net/web/more_info.jsp?id_sta=23 5
Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis expected to be higher for meat processing industry and lower for bakery, as the latter usually involves less food-related risks and hazards. The operational costs tend to decrease over time by approximately ten percent after the first year and, in some cases, by another five percent after the second year. This decrease is associated with a decline in the number of the Critical Control Points and the learning effect. 5. Pay-back period may usually takes from one to two years, as evidenced by international practices of implementing the systems in the dairy industry. In Ukraine there are cases of companies that experienced even shorter pay-back periods, of about six months4. Another important aspect of benefits associated with robust food safety management system in place is the proven increase in revenues: anecdotal evidence was found in Ukrainian processing companies that overall growth of sales can range from 15 percent to 25 percent over a two-three years period5. As expert discussions revealed, adoption of HACCP in the dairy industry in Ukraine may double the sales to this segment of the market. Such improvement of business results is possible due to enhanced cooperation with large retail chains domestically as well as because of expansion to new international markets. And of course, potential losses of products that a company may face (be it a recalled batch/lot of products or termination of lucrative contract with a retailer) because of food safety problems may be higher than the money the producer would have to pay for implementation of the food safety management system in total.
To sum up, The total cost of development and implementation of the food safety management system largely depends on prerequisite conditions. The stronger the food safety culture at the enterprise, the easier, cheaper and faster it will take to build a full-fledged HACCP system. Costs associated with development and implementation of the HACCP action plan (incl. consultancy services, staff training, evaluation of HACCP plan) as well as maintaining the HACCP system (costs of record keeping and verification of HACCP plan, corrective actions) generally do not represent a significant share in the cost structure of an enterprise. Ukrainian enterprises are likely to pay less for development and preimplementation of food safety management systems as compared to companies in such countries as the United States. Investments in food safety systems usually have a short pay-back period: for instance one to two years in the dairy industry, as evidenced by both Ukrainian and international practices.
Galfrost case, see IFC brochure Upgrading food safety in your business: a Win-Win for your bottom line and your customers November 2010.
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Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis
Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis The firms which have adopted the HACCP usually demonstrate better technical efficiency (Nganje and Mazzocco, 2000). However, this advantage could have existed before (so the firms with better management appeared to be more prone to implement the HACCP). The data on the Philippine seafood industry shows that the HACCP-certified firms were able to access high-end markets (including the European Union) with higher prices (by $1.4 per kilo) and to increase exports to different markets by more than four percent. At the same time, HACCP is credited with reducing product wastage by about 0.2 percent on average. There is also found a variation in the level of the benefits across firms of different sizes in the Philippine seafood industry.
Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis 1. HACCP related benefits include the following categories: Increase in revenues (access to new markets, expansion in retail chains) 2. Decrease in overall cost (better management, staff motivation and responsibility, streamlined production process) 3. Increased product stability, shelf-life and product characteristics (lower wastage and spoilage processing) These categories can be reasonably assessed with monetary values (e.g. increase in volume of sales). Some of these benefits can be described as non-tangible, i.e. items that do not have clear values or cannot be easily assessed in monetary terms. In most cases, however, the tangible benefits would capture an overall firm-level effect of the HACCP implementation including the effect of non-tangible benefits. For example, an increase in product shelf-life and increase in stability of product characteristics would be reflected in an increase in sales. For that reason, non-tangible benefits are not considered separately in the model. The assessment of individual cost items was conducted for a representative average size (70150 employees) dairy plant producing pasteurized milk. All comparisons between dairy and meat processing industries were performed for plants of the same size7.
To verify the structure of costs and benefits and to assess their monetary values, an expert workshop was organized in April 2010. Results of the experts assessments are summarized in Annex. 9
Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis
Benefits
The most important benefit associated with HACCP implementation is access to new retail chains and supermarkets. An expert from the dairy industry states that the widespread adoption of HACCP could double sales in this market segment. This benefit is stated as a primary reason for adopting HACCP by domestic enterprises. Also, experts have mentioned that there is an increasing pressure from the supermarkets regarding adoption of HACCP by their suppliers. The chains of Metro and Fozzy have already started demanding HACCP from their suppliers of dairy and meat products. Others are likely to follow soon. Increases in prices and profitability are often considered as another important motivation for implementing HACCP. Regarding other benefits, they are less important for the dairy industry in Ukraine. Access to international markets is thought to be not feasible for domestic dairy industry due to a lack of quality raw milk. While for other industries the pull of export markets is among the most important benefits. Other benefits include decreased frequency of certification, lower insurance cost 8, improvement in control and overall management of production process. Liability for the damage caused by food-borne diseases is not thought to be an important cost/benefit factor in Ukraine. However, cost savings due to the early detection of unsafe (e.g. contaminated) products can be substantial if compared to the late detection or reclaiming and re-processing.
Food safety standards that significantly exceed government requirements (e.g., IFS, BRC, ISO 22000) can be a major discount factor when determining the premium price, terms and conditions for product liability insurance. 10
Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis
3. Conclusions
The study showed that the structure of costs and benefits of the HACCP implementation in Ukrainian food processing industries is similar to the structure in other countries. The expected cost of HACCP implementation in an average milk processing enterprise in Ukraine is around 350,000 Ukrainian hryvnyas ($ 43,750) during the first year, which is close to the lower part of the range typically spent elsewhere in the world. The relatively low cost of HACCP implementation in Ukraine is explained by more stringent sanitary norms imposed by the government. As a result, it would be relatively simple and inexpensive to adopt the HACCP for a plant that already complies with national norms. Unfortunately in practice, most of the production facilities do not comply with existing norms. It is perceived to be more economical to pay a fine (or bribe) than to invest in proper quality control and management. The most important benefit associated with HACCP implementation for the dairy industry is the access to new retail chains and supermarkets. Other industries may also expect better access to international markets, although much depends on reform of the food safety control system at the national level. A comparison of costs and benefits across dairy, meat and bakery shows that the structure of costs is similar while the total cost may be higher for meat and lower for bakery. This difference is related to the number of people to be trained and the scale of prerequisite programs. The benefits are expected to be higher for the meat and lower for the bakery industry compared to the dairy industry. A reliable assessment of cost effectiveness of the HACCP implementation in Ukrainian food processing industries would help managers to justify an adoption of this standard. However, other stimuli for the HACCP adoption are also available. Among them is dissemination of the information and an educational campaign among the managers and owners of food retail companies. Higher awareness of retailers about the benefits of HACCP would put pressure on food processing industries to implement this system. Over time, the pressure will come to the level of food producers, which would lead to an overall improvement of food safety in Ukraine and a better access for Ukrainian food products to international markets.
2.
3.
Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis
Annex
Experts were asked to provide an estimate of frequency and size of each cost item. Frequency was measured using a percentage scale from one to 100. The size of cost items was assessed using the following three-point scale: (S) small year; for items that would cost below 10,000 Ukrainian hryvnias ($1,250) per
(M) medium for items that would cost from 10,000 to 50,000 Ukrainian hryvnias (from ($1,250 to $6,250) per year; (B) big per year. for items that would cost more than 50,000 Ukrainian hryvnias ($6,250)
The expected cost is computed as a product of frequency and size of the cost items.
Table. Main cost articles and their quantitative estimates for a mid-size Ukrainian enterprise
Dairy Cost items Frequency Size Meat Processing (Specifics) Comments
1.4. Purchase and installation of 0 for new foreign owned; additional lab and 90% - for the rest monitoring equipment
S- M
B - for equipment
10% - for M and B 1.5. Purchase and installation of cost items; 100% - for small additional cleaning and changes, e.g. hand sanitation equipment washing equipment 1.6. Additional Cleaning cost per year (excluding equipment) 1.7. Cost of expelling or extinction of animals and pests
S-M
B (for equipment)
100%
May be outsourced
100%
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Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis Dairy Cost items Frequency 1.8. Changes to the Personnel Hygiene Plan 70% Size S-M Meat Processing (Specifics)
90%
M-B
1% - for domestic markets; 100% - for exporters 15% (for export 100%)
1.11. Additional control cost for pesticides and other residuals 1.12. Costs for inputs quality improvement: steam, ice, water, air 1.13. Training for use of new equipment and procedures 1.14. Quality lab certification
60%
100% 10%
S M
Expected prerequisite costs (if no major equipment and remodeling, no collecting points and new transportation, no export)
Comments
90%
100%
Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis Dairy Cost items Frequency Size Meat Processing (Specifics)
Comments E.g. hiring of new personnel, management of the HACCP related activities 1 person
75%
70% 10%
S M
Comments
Size
90%
3.2. Monitoring CCP and record-keeping (time and cost) 3.3. Review cost of the HACCP safety related records (time and cost) 3.4. Corrective action costs for safety related CCPs excluding product destruction, e.g. reprocessing 3.5. Managerial time 3.6. Annual Plan Review and verification (number of employees, time and cost)
100%
100%
15%
100%
100%
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Implementing Food Safety Management Systems in Ukrainian Food Processing Enterprises. A Cost-Benefit Analysis
References
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