THE ECONOMIC JUSTIFICATION OF PRODUCTION OF BAKERY PRODUCTS USING UNCONVENTIONAL RAW MATERIALS

The nutritional value of bread is determined by its caloric content, digestibility, content and composition of proteins, vitamins and mineral compounds, attractive appearance. The nutritional value of bread depends largely on the type of flour and dough recipes. The introduction of fat, sugar, milk and other enriching agents into the dough formulation increases the nutritional value of bread. The study is aimed at determining the effect of the functional additives — spinach — on the organoleptic, physical‑chemical and microbiological parameters of wheat bread. The study analyzed the quality of raw materials and finished products for compliance with applicable standards. At the Department of Processing Technologies and Food Safety of the Volgograd State Agrarian University in 2016–2017, trial baking of wheat bread with spinach was carried out. According to all indicators, bread with spinach met the requirements of GOST, SanPiN. Bread with spinach pH was higher by 1 point of wheat bread, the sample has an acidic environment, which is associated with the introduction of functional additives in the dough — spinach. Porosity bread with spinach was 72 %, which is higher by 2 % wheat bread. Increased porosity affects the shelf life of the bakery product and the absorption of the human body. The economic justification of the proposed technology showed that the profit in the production of bread with spinach amounted to 642.47 rubles per 100 kg, which is higher than the same indicator in the production of wheat bread by 206.61 rubles. At the same time, it should be noted that with different economic indicators of production of prototypes, we get the same level of profitability in the amount of 10 %, So in the production of a prototype bread with spinach, the producer receives a profitability comparable to wheat bread, but with higher quality indicators of the finished product. The calculations showed that the price for 1 unit of goods of the prototype bread with spinach was 38.87 rubles, including VAT, which exceeds the sales price of wheat bread by 12.5 rubles. However, as compensation, the consumer will receive a high‑vitamin food product with increased nutritional value.

profitability, production cost, costs of raw materials, bakery products, spinach, physico – chemical parameters, organoleptic characteristics, microbiological characteristics, porosity, moisture content, put, production of bakery products, profitability of production.

Efremova E. N., Zenina E. A., Kuznetsova E. A., Zubova O. G. The economic justification of production of bakery products using unconventional raw materials // Business. Education. Law. 2018. No. 4 (45). Pp. 102–107. DOI: 10.25683/ VOLBI.2018.45.463.