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The costing systems discussed in Chapters 3 and 4 represent the two ends of a continuum. On one end is job-order costing, which is used by companies that produce many different products in one facility. On the other end is process costing, which is used by compa- nies that produce homogeneous products in large quantities. Between these two extremes there are many hybrid systems that include characteristics of both job-order and process costing. One of these hybrids is called operation costing. . | BREWERY AND WINERY WASTEWATER TREATMENT SOME FOCAL POINTS OF DESIGN AND OPERATION António G. Brito João Peixoto José M. Oliveira José A. Oliveira Cristina Costa Regina Nogueira and Ana Rodrigues 1. INTRODUCTION Environmental issues are a critical factor for the today industry competitiveness. Indeed the society and the individual consumers could set a common framework for companies commitment and engagement regarding environment protection. Redesign the process recover by-products or reuse effluents are some of the possible actions towards an eco-efficient strategy. Nevertheless a point remains crucial in such mission the ability to defend natural ecosystems from polluted wastewaters. For such purpose a wastewater treatment plant that maximizes removal efficiency and minimizes investment and operation costs is a key factor. Brewery and winery are traditional industries with an important economic value in the agro-food sector. In 2003 the total beer production in the European Union 18 countries was 344 x 105 m3 being recorded around 1800 breweries with 110 thousand employees. If Norway Switzerland and Turkey are also included those numbers rise up to 358 x 105 m3 1839 units and 117 thousand respectively. The excise revenue from beer industry in all these countries reaches over 8800 x 106 The Brewers of Europe 2004 . The worldwide wine production is 261 x 105 m3 data from 2002 of which 69 from Europe 18 from America 5 from Asia 4 from Africa and 4 from Oceania. The worldwide wine consumption 2002 is 228 x 105 m3 distributed by Europe 68 America 20 Asia 7 Africa 3 and Oceania 2 OIV 2002 . This chapter intends to present some key points on design and operation in wastewater treatment of brewery and winery industries. Therefore an introduction of the industrial processes is first presented and then wastewater characteristics and treatment processes are discussed. Finally the experience of a collaborative effort between António G. Brito João Peixoto José M. Oliveira .
