Estimating cost for production of wheat flour based pinni

Abstract

This study has been aimed to estimate the cost of production for wheat flour based pinni which contains 9.13 percent protein content and 36.74 percent fat content on dry weight basis. Apart from the production conditions being simulated, the work towards the estimation of the production cost for the pinni was based on several assumptions with prime being 300 days of plant run and 420 kg pinni production capacity per day. Various heads namely, land and building, plant and machinery, manpower, administration, utilities, raw material, manufacturing, packaging, maintenance etc. were taken into account while estimating the expenditure for the production of the pinni in a running plant. Finally, the cost of production of pinni worked out considering the costs of all inputs (fixed and variable costs) was Rs. 331.42 for 1 kg.