3 experimental part

Calculation of project calculations

The purpose of the feasibility study is to calculate and determine the main technical and economic indicators
The projected production, as well as the determination of its cost-effectiveness.
In order to calculate the cost of production, project costing sheets are prepared containing the fixed assets required for production (Table 34).
Table 34 - Cost calculation for soft cheese made from a mixture of raw milk and extruded chickpea flour

Name of raw materials, materials, energy, units	Consumption rate per unit products	Annual consumption, nat. units.	Planning and purchasing price per unit, р.	Cost of annual consumption, ths. р
Basic raw materials and supplies
1. Whole milk (cow, goat), t	0,27	2808,4	19822,8	3369,87
2. Bacterial starter, kg	10,0	1700	735,95	125,11
3. Calcium chloride, kg	60,0	10200	268,15	45,58
4. Milk enzyme, kg	25,8	4386,1	2298,42	390,73
5. Common salt, kg	34,6	5882,84	4000	680,0
6. Chickpea flour, kg	500	85000	650	14,25
TOTAL basic raw materials and supplies				4625,54
Materials
1. Shrink wrap, pcs.	800	13600	0,103	1,4
2. Label, pcs.	1000	308872	0,90	277,98
3. Cardboard box, pcs.	50	6174	3,04	5,52
TOTAL Materials				284,9
1. Electricity, kWh	670	83750	2,1	175,875
2. Steam, kg	8,3	1037,5	347	360,012
3. Cold, MJ	0,7	87,15	3871	337,357
TOTAL energy resources				873,244

The following is a calculation of the cost of unmatured soft cheese made from a mixture of raw milk and extruded chickpea flour (Table 35).

Table 35 - Project costing for soft cheese made from a mixture of raw milk and extruded chickpea flour

Calculation items	The cost of annual output, thousand p.	Cost price unit of production, thousand rbl.
1. Raw materials and basic materials	4625,54	314,85
2. Semi-finished products from our own production	-	-
TOTAL less returnable waste	4625,54	314,85

3. Energy and fuel for technological targets	139,8	13,9
4. Labour costs for production workers workers	1063,51	34,6
5. Social security contributions	361,42	11,6
6. Maintenance and operating costs equipment	287,65	35,5
7. Workshop costs (general production costs costs)	386,5	25,77
TOTAL shop floor cost	6864,42	436,22
8. General plant expenses	252,7	37,9
9. Other production costs	67,03	4,47
TOTAL production cost	7184,15	478,59
10. Non-production costs	4,02	0,26
TOTAL total cost	7188,17	478,85

While the cost of soft cheese from goat milk averages 997.4 roubles/kg, the cost of soft cheese from cow's milk is 230.5 roubles/kg.

The following is a calculation for determining the economic efficiency of the projected enterprise.
The main summary indicator of the feasibility of developing and implementing an enterprise project is the economic effect indicator.
The expected economic effect of the project is determined by formula (16):
E=ΔP-Z_tt (16)
whereΔP_t is the profit on sales in year t; Z_t is the cost of the project in year t.
The main cost indicators of the company are shown in the table below 36.
Table36 - Corporate profit formation and distribution

Name of indicator	Amount, thousand p.
1. Revenue from product sales	7687,12
2. Cost of production	478,85
3. Profit from product sales	7513,41
4. Tax on the budget	976,74
5. Profit remaining available companies	6536,67
5.1 Profit allocated to consumption	3922,1

5.2 Profits allocated to production and social development

2614,67

The efficiency factor is determined by formula (17):

F ^IN
F sg

(17)

where B=7687,12 thou. - revenue from the sale of products;
F=27_сг.87 thousand rbl. - is the value of fixed assets.

_F7687,12
27,87

275.8p/r.

The profitability of production is determined by formula (18):

П100
^R _{F D} =61.9 (18)
where P=6536,67k R - is the annual amount of profit from sales.
The unit profitability is determined by the formula (19):

S
^R Ped =20¹⁰⁰.5% (19)
unit
where P=83_ед,56 thousand rbl. - profit from unit sales; S=255_ед.53 thou. - unit average cost of production. Payback period of capital investment:

Current
_3,7
6536,67
of the year

The technical and economic indicators of the project are shown in the table below 37.

Table37 - Technical and economic indicators of production

Name of indicators	Projected production
1. Annual output
1.1 Natural units per year	308,72
1.2 In value terms, thousand p.	25271,52
2.1 unit of production, p.	478,85
2.2 annual output, thousand p.	147830,57
3. Profit from the sale of products, thousand r	7513,41
4. Product profitability	20,5
5. Payroll per employee per year, ths. р.	201,38

6. Production output in value terms per per employee, thousand rbl.	10518,29
7. Capital expenditure, thousand rbl.	28658,82
8. Efficiency of fixed assets, r./r.	275,8
9. Working capital turnover ratio, vol./year	12,7

The expected economic effect from the implementation of the developed technological solutions for the production of 10 tons of soft cheese will be more than 2.7 million rubles per year. It is calculated that the payback period of capital investment will be about a year4. The economic feasibility of soft cheese production with the use of bean filler has been economically proved.

CONCLUSION

1. 
   It has been theorised and experimentally proven that it is possible to combine cow's and goat's milk and extruded chickpea flour in the production of soft cheeses without ripening.
   
2. 
   The chemical composition and technological properties of cow's and goat's milk and their mixed compositions have been studied. On the basis of calculations using the methods of food combinatorics and experimental data the rational 50/50 ratio of cow's and goat's milk in the mixture has been established.
   
3. 
   Technological parameters for production of soft cheese without ripening from a mixture of raw milk are substantiated. The influence of applied rennet and yeast dosage on the change of active acidity in the process of soft cheese production has been shown. It has been established that recommended dose of rennet is 5 g/100 kg of mixture and starter is 2.5% of mixture weight.
   
4. 
   The application stage and effective dosage of the plant component have been determined: extruded chickpea flour should be added at the whey separation stage in the partially dehydrated clot in an amount of 3-5% of the milk mixture weight. The addition of flour has been shown to increase the yield of soft cheese.
   
5. 
   A recipe and technology for soft cheese made from a mixture of cow's and goat's milk using rennet or acid-soaked protein coagulation with the addition of extruded chickpea flour has been developed.
   
6. 
   The amino acid and fatty acid composition of the offered product has been determined and its biological and energy value has been calculated, surpassing that of cow's milk cheese.
   
7. 
   According to the complex of organoleptic, physico-chemical indicators, as well as quality and safety indicators, the shelf life of soft cheese, which is 5 days at a temperature of 4±2°C, is justified.
   
8. 
   The formula, technology and draft technical documentation (TU and TI 10.51.40.112-001-70627901-2017) for production of soft cheese without ripening from mixture of raw milk with addition of extruded chickpea flour were developed. The proposed product has a significant competitive potential, the cost of the obtained product is RUB/kg478,85, which is half2,1 the cost of soft cheese from goat milk.