Feasibility study of the project of using own-produced mayonnaise at a public catering enterprise

Abstract

The relevance of the issue considered in the paper follows from the current state of development of public catering, when the recipe components of industrial production (sauces, seasonings, marinades, semi-finished products, etc.) are replaced by products produced at the enterprises of the food industry. The technology and formulations of fat and oil products of emulsion nature - mayonnaise, enriched with biologically active additives with high nutritional and functional properties have been developed. The paper substantiates an approach to the feasibility study for the production of mayonnaise for functional purpose using acid-soluble chitosan, protein concentrate from sesame seeds and β-carotene at public catering establishments. On the basis of production and financial plans, analysis of project risks, an assessment of the economic efficiency from the introduction and implementation of the developed technological solutions was made. The production plan includes the following structural elements: the volume of capital investments, the capacity of the enterprise, the program for the production and sale of products, wages, the cost of fixed assets, the cost of production and sales of products. The financial plan included the volume of project financing, calculations of taxes, cash receipts and payments.