In this study, a comprehensive exergetic performance analysis of an ice-cream manufacturing plant was conducted in order to pinpoint the locations of thermodynamic inefficiencies. Exergetic performance parameters of each subunit of the plant were determined and illustrated individually through writing and solving energy and exergy balance equations on the basis of real operational data. The required data were acquired from a local ice-cream factory located in Tehran, Iran. The plant included three main subsystems including water steam generator, refrigeration system, and ice-cream production line. An attempt was also made to quantify the specific exergy destruction of the ice-cream manufacturing process. The functional exergetic efficiency of the water steam generator, refrigeration system, and icecream production line was determined at 17.45%, 25.52%, and 5.71%, respectively. The overall functional exergetic efficiency of the process was found to be 2.15%, while the specific exergy destruction was calculated as 719.80 kJ/kg. In general, exergy analysis and its derivatives could provide invaluable information over the conventional energy analysis, suggesting potential locations for the plant performance improvement. (C) 2017 Elsevier Ltd. All rights reserved.