https://doi.org/10.35716/IJED-25052
Author: Baljit Singh, Sivakumar S., Varinder Pal Singh and Veena N.
Author Address: College of Dairy and Food Science Technology, Guru Angad Dev Veterinary and Animal Sciences University, Ludhiana-141004 (Punjab)
Dairy-based
beverage powder was prepared from concentrated milk, supplemented with
natural sweeteners such as jaggery powder and a resveratrol nanoemulsion, via
spray drying. An initial investment of ?40 lakh was sufficient to launch a
dairy-based beverage powder preparation business, and the investment may be
recovered within three years. The expected monthly net profit was ?1,19,100. The optimised
product was tested in consumer studies and received a positive response. Thus, unemployed
youth may start this dairy business on a commercial scale to generate income.
Further, the
investment in the enterprise was found to be financially viable on the basis of
various undiscounted and discounted criteria of project evaluation, that is, payback
period, net present value, benefit-cost ratio and internal rate of return.
Keywords
Breakeven point, consumer survey, fixed cost, variable
cost.
Q12, Q13.