Proceedings of the International Scientific Conference The Fifth Technological Order: Prospects for the Development and Modernization of the Russian Agro-Industrial Sector (TFTS 2019)

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Development Issues and Prospects of Milk Processing Enterprises

Authors
Elena Yudina, Sergey Konovalov
Corresponding Author
Elena Yudina
Available Online 29 January 2020.
DOI
10.2991/assehr.k.200113.219How to use a DOI?
Keywords
processing industry, milk, raw materials, quality, consumption rate, costs, efficiency
Abstract

Any contemporary commercial enterprise is focused on reducing costs, increasing profits and profitability of production, and optimizing taxation. The economic growth potential of the dairy industry enterprises, first of all, must be connected with the analysis of production costs and the identification of domestic reserves, including those that provide more economical use of raw materials. In the course of this study, a comprehensive analysis of the use of dairy raw materials in the production of dairy products was carried out and the conversion factors for dairy products to raw milk were substantiated. It was established that material costs in the structure of production costs reach 62-72Any contemporary commercial enterprise is focused on reducing costs, increasing profits and profitability of production, and optimizing taxation. The economic growth potential of the dairy industry enterprises, first of all, must be connected with the analysis of production costs and the identification of domestic reserves, including those that provide more economical use of raw materials. In the course of this study, a comprehensive analysis of the use of dairy raw materials in the production of dairy products was carried out and the conversion factors for dairy products to raw milk were substantiated. It was established that material costs in the structure of production costs reach 62-72%. Application of scientifically based conversion factors for dairy products to raw milk makes it possible for dairy enterprises to reduce the tax base and ensure high profitability of production.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Scientific Conference The Fifth Technological Order: Prospects for the Development and Modernization of the Russian Agro-Industrial Sector (TFTS 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 January 2020
ISBN
10.2991/assehr.k.200113.219
ISSN
2352-5398
DOI
10.2991/assehr.k.200113.219How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Elena Yudina
AU  - Sergey Konovalov
PY  - 2020
DA  - 2020/01/29
TI  - Development Issues and Prospects of Milk Processing Enterprises
BT  - Proceedings of the International Scientific Conference The Fifth Technological Order: Prospects for the Development and Modernization of the Russian Agro-Industrial Sector (TFTS 2019)
PB  - Atlantis Press
SP  - 436
EP  - 439
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200113.219
DO  - 10.2991/assehr.k.200113.219
ID  - Yudina2020
ER  -