Economic efficiency calculation of production of functional product based on milk serum and medicinal plant extract at the food industry enterprise

Abstract

Possibility of medicinal plants use in the production of functional products on the example of whey beverage based on rosewort liquid concentrate, which has immunomodulatory, antioxidant, antitumor, nootropic, antidepressant properties, having a multifunctional value in the application, is proved in the works of different authors. The paper offers process and technological production scheme of pasteurized whey beverage with apple juice and pulp enriched with biologically active substances of rosewort “Golden Reserve”. The economic efficiency of beverage introduction into production at the operating process line of food industry enterprise “MPA (Milk production association) “Skomoroshka“” LLC located in Kemerovo region (Kuzbass) is calculated for mid-term. Average market prices for raw materials and finished products are taken into account by the following indicators: expenses, cost, results, cash flow and others based on accounting and economic approaches taking into account non-stationarity of the Russian economy.