Kalkulacja kosztów produkcji wyrobów wytwarzanych z pozostałości poprodukcyjnych na przykładzie przetwórstwa owocowo-warzywnego

Abstract

Goal – The article presents results of studies conducted through the authors regarding determination of costing procedures of production pectin, as the result of reusing functional waste, resulting from apple juice production. Research methodology – In the course of the study, the method of analysis of sources was applied, including those concerning processes of bio-products production and the calculation of production costs. In the course of the research, methods of observation, deduction and induction were also applied. Score – The study presents the result of an analysis of organizational solutions for the production of apple pomace pectins, which are post – production waste from the food industry. The stages and processes of production of this type of bio-products, inputs and cost of their production were discussed, which enabled the formulation of proposals for the calculation of the costs of production of pectins. Originality/value – The considerations presented in the study may provide ground for evaluation of business costs and financial results of fruit and vegetable sector companies which produce consumer goods on the basis of post-production residues.