Beverage packaging in all categories has generated into a wide variety of configurations that makes the traditional case designation impractical for use as a measurement benchmark. Why? Because, rather than cases of carbonated soft drinks, beer and other beverages in a 24-count container of 12-ounce bottles for the case setup, the production lines are creating package units ranging from four-packs to 12-packs and more.
This is important to bottlers because the traditional case configuration became a cost benchmark used for establishing regular, promotional and special event selling prices in most major marketing locations. With variance in unit content, the cost for each case demands another approach for determining a “cost per case.” What is the content of a unit, group of units or case? Focusing on the cost of a unit/case is significant because it is a basis for management decisions in the cost/pricing arena.