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), ICAR-National Academy of Agricultural Research Systems Management, Hyderabad-500030 (Telangana), and Department of Food Safet
Keywords: Breakeven point, consumer survey, financial viability, fixed cost, variable cost.
JEL Codes: Q12, Q13.
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 (pay back period) and discounted criteria of project evaluation, i.e. net present value, benefit-cost ratio and internal rate of return.
Indian J Econ Dev, 2026, 22(2), 350-356
https://doi.org/10.35716/IJED-25052