2023Journal articleFree to read
V. S. Paukova, in Smolensk
Sovremennaya nauka i innovatsii
The purpose of the work is to calculate the cost of the developed functional drink based on mast tea. Matcha is a Japanese powdered green tea. At the first stage, the total investment volume is estimated: the prices for equipment and installation are summed up. The main stage is the calculation of the cost of the developed functional drink based on matcha tea. To obtain the cost index, the costs of raw materials, containers and packaging for the year are calculated. Next, the amount of water costs for various production needs is calculated, as well as the electricity consumed by the equipment. At the next stage, staff salaries are calculated, which consists of the main and additional wages of the workers of the enterprise. The calculation is made with respect to such concepts as: working time fund, working time balance. The payroll expenses per 1 liter of finished products were calculated. It was important to take into account mandatory social payments, social insurance contributions. Next, the amount of depreciation deductions was calculated. One of the most important indicators for calculating the cost price is rent. It is supposed to lease land with a production facility located on it. Then the indicator was calculated – other costs. These costs were approximately assumed to be equal to 2% of the cost of raw materials. The value of the production cost of products is revealed. The total cost of production was calculated as the sum of the production cost and, previously found, non-production costs. The structure of the total cost for a different volume of the drink is calculated and presented in tabular data. Next, the value of the profitability of the finished product was determined. In addition, the efficiency of the production of matcha tea drink was determined…
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Study type
Observational (human)
Surveys, cohorts and consumer studies, with no intervention.
Assigned automatically from the title, abstract and subject terms.
Topics
Matcha is a main subject here (named in the title).
V. S. Paukova, in Smolensk. (2023). CALCULATION OF THE COST OF THE DEVELOPED FUNCTIONAL DRINK BASED ON MATCHA TEA. Sovremennaya nauka i innovatsii. https://doi.org/10.37493/2307-910x.2023.1.9
DOI: 10.37493/2307-910x.2023.1.9
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