Factory accounting and assessment of uncooked smoked sausages production efficiency

• Published in: IOP conference series. Earth and environmental science 2021-09, Vol.839 (2), p.22063
• Main Authors: Sivaks, A N, Dibrova, Zh N, Zhukova, N V, Zhenzhebir, V N, Okhramenko, S A
• Format: Article
• Language: English
• Subjects: Accounting; Cost control; Economics; Efficiency; Payback periods; Production methods; Profitability; Salami; Sausages; Starter cultures
• ISSN: 1755-1307; 1755-1315
• DOI: 10.1088/1755-1315/839/2/022063

This article presents a research of factory accounting and its impact on efficiency of production of uncooked smoked sausages (dry salami). Those uncooked smoked sausages were just introduced into a factory production, and their method of production involved starter cultures. In course of the research, the efficiency of the project, the profitability of the project and the payback period were found. The cost of the food products newly introduced into production and the payback period of the project were found. The research showed the efficiency of the project, the profitability of the project was equal to 43%, the payback period was 7 months. The cost of Savory sausage per 1 kg is 449.80 rubles, per 1 ton is 449.800 rubles. The cost of Gourmet sausage per 1 kg is 456.59 rubles, for 1 ton is 456.590 rubles. The total cost of production of uncooked smoked sausages was 5.452.615 rubles. The use of our starter cultures in production of uncooked smoked sausages led to costs savings. The initial cost of Savory sausage was 621.78 rubles, and after reduction of its prime cost it became 449.80 rubles. The initial cost of Gourmet sausage was 610.72 rubles, and after reduction of its prime cost it became 456.59 rubles.