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Chocolate Pasteurized
Fruit-flavoured milk
Milk shakes Sterilized
Hot chocolate/cocoa
Malted milk UHT
Lattes
Coffee beverages
Others
Pacakge and
95000
labelling cost (2)
Total steam cost Total cost of electricity for 5000 litres of milk
4226.00
processing
Electricity cost
Rate (₹)/
Operations HP No. Time (h) Total kWh Cost (₹)
kWh
Motor 4 5 5.0 15.00 7.0 105.00
Cream
3 1 2.5 5.63 7.0 39.00
separation
Homogenizati
10 1 5.0 37.50 7.0 263.00
on
Chilling 5 1 5.0 18.75 7.0 131.00
Total cost of electricity for 5000 litres of milk processing 538.00
Manpower cost
Salary(₹)
Employee Number Salary(₹)/day Cost(₹)/day
/month
Officer 1 35000 1167 1167.00
Operator 2 15000 500 1000.00
Skilled labour 4 9000 300 1200.00
Unskilled labour 8 8000 267 2133.00
Total Manpower cost 5500.00
Particulars of cost Cost (₹)
Raw materials 219390.00
Packaging material 95000.00
Steam 4226.00
Electricity 538.00
Manpower cost 5500.00
Processing and packaging losses (@
0.50% of raw materials and packaging 1571.00
materials)
Total cost (₹) for 5000 litres
326225.00
(25,000 bottles of 200 ml capacity)
Cost (₹) per 200 ml of flavoured milk 13.05
OTHER OVERHEADS COST
Filling/canning cost
transportation cost ₹ 78600.00 for 5000 litres
Dealer and retailer margin of flavoured milk
Depreciation cost of Per litre cost is ₹ 15.72
equipment Hence per pack cost is 3.15
@ 25.0% of the raw to 4.00 (pack size of
material and packaging cost 200/250 ml respectively.)
Comparing the sale price of different types of flavoured
milk of 200/250 ml pack size that varies between ₹ 20.00
to 30.00
Cost of production of ₹ 13.05 for chocolate flavoured
milk, and adding other overheads cost of about ₹ 4.00.
This signifies 50 to 100 % value addition in the raw
milk cost considering raw milk cost of ₹ 30 – 40 per
litre.
Thus definitely increased consumption of flavoured
milk can help in improving health and making dairy
farmers income double.
Thank You