Economic efficiency of production of pate from reindeer by-products

Abstract

This work is devoted to the analysis and justification of the economic feasibility of producing pate from reindeer by-products (heart and liver) according to the developed recipe. In the Russian market, increasing attention is paid not only to reindeer meat, but also to by-products obtained from the slaughter of the animal. By-products, as a source of animal protein, vitamins and minerals necessary for nutrition and easily digestible by the human body, are used in the manufacturing of a wide range of products. Owing to the involvement of side resources in the manufacturing of meat products, in particular such as the heart and liver of reindeer, there are prerequisites for improving the quality of nutrition of the population of the Far North. When calculating the costs of producing 100 kg of pate, it was determined that the total cost of pate, which included the costs of raw materials, auxiliary materials, electricity, labor, social needs and overhead costs, amounted to 53,948.05 rubles. The analysis of economic calculations showed that the planned level of production profitability of pate from reindeer by-products will be 15%. The profit of production of 600 kg of pate is 8,092.20 rubles, and the profit per unit of finished product is 13.35 rubles, which confirms the feasibility and efficiency of the production of the proposed pate using meat processing by-products. Inclusion of such by-products as heart and liver, as well as deer fat, into the recipe made it possible not only to obtain a product with high nutritional value, but to reduce the cost of raw materials, thereby reducing the cost of production and increasing the level of profitability.