We like to look beyond the packing table, as packaging costs consist of much more than only the expenses one has for materials. Consider e.g. the costs for the employee who does the packing, but also those for the entire logistics department. Consider the costs for shipping and reflect about the way in which the customer would like to receive the product and, possibly, return it. In other words: focus on the "total cost of ownership". This is what we strive for when we are given the opportunity to carry out supply chain management projects for our customers. To assess, together with the customer, opportunities for economising that in the end lead to the best possible result.