17, Adedeji Street,

Okunola Road,
Lagos State
April, 2015.

Department of Food Technology

Moshod Abiola Polytechnic
Ojere, Abeokuta
Ogun State.

Dear Sir,
LETTER OF TRANSMITTAL,

With a great pleasure and interest here we submit the report which you have
authorize us to prepare by 10th March, 2017.

This report contains the production of Cheese qualitative and qualitative flow charts
and the flow sheet diagram.

With the prevalence and availability of different products of Cheese. Cheese is a food
derived from milk that is produced in a wide range of flavours, textures and form by
coagulation of the milk protein casein. Then it comprises of protein and fat from milk
usually the milk of cows, buffalo, goats or sheep.

In this research we found out how the shelf life can be prolonged and contamination
in cheese to a minimal level and ensuring efficient packaging in order to make it
ready available all year round.

The reports also outlines the feasibility studies and required cost and return
investment in the cost of production.

We hope the report will be highly recommended considerable.

Yours sincerely

________________
Akinmade Omolara A.
Akinlesi Rukayat O.

Enclosure final report

 EMERALDS NIGERIA LIMITED
NAME OF PRODUCT

CHEESE

PROJECT REPORT AND FEASIBILITYSTUDY OF

CHEESE

MEMBER

AKINMADE OMOLARA A. 11480232

AKINLESI RUKAYAT O. 12480081

SUBMITED TO:
FOOD TECHNOLOGY DEPARTMENT
MOSHOOD ABIOLA POLYTECHNIC, OJERE

SUPERVISED BY:
ENGR. DR. SOBOWALE S.S

MARCH, 2016
 SUMMARY

This report is based on the production of Cheese. Cheese is mainly prepared from
fresh animal milk to make cheese,

Cheese is a food derived from milk that is produced in a wide range of flavours,
textures and form by coagulation of the milk protein casein. Then it comprises of
protein and fat from milk usually the milk of cows, buffalo, goats or sheep.

This report indicates how milk can be processed to cheese. During production the
milk is usually acidify, and adding the enzymes rennet causes coagulation. Some
cheese have molds on the rind or throughout. Their styles, texture and flavor depend
on the origin of the milk (including the animal diet) whether they have been
pasteurize, the butterfat content, the bacterial and molds, the processing and aging.

After the subsequent conclusion of the work. It was discovered that for the project to
be feasible. The following amount will be insured and gain as profit, respectively
1. Technical feasibility
2. Economic feasibility
3. Financial feasibility
The reports is also includes the qualitative, qualitative and combine flow sheet
diagram.
It was concluded from our finding that packaging of cheese using the best practices
will be beneficial to all.
 TABLE OF CONTENT
Letter of transmittal
Summary
Title page
Table of content
Introduction
Flow chat
Qualitative flow diagram
Qualitative flow diagram
Keys
Technical feasibility
Financial feasibility
Economic feasibility
Estimated income and returns statement
 INTRODUCTION

Cheese is a preserved form of milk made by the coagulation, draining or

pressing, and salting of the milk proteins and fats. It is popular for its
versatility, longevity, portability, and nutritional value. Cheese is a stable
food with a longer shelf life than milk, and it is an affordable food for any
budget. There are numerous styles, shapes, tastes, and textures of
cheese, all developed in different regions, climates, and cultures of the
world.
Cheese is valued for its portability, long life, and high content of fat, protein, calcium,
and phosphorus. Cheese is more compact and has a longer shelf life than milk, although how
long a cheese will keep depends on the type of cheese; labels on packets of cheese often claim
that a cheese should be consumed within three to five days of opening. Generally speaking,
hard cheeses, such as parmesan last longer than soft cheeses, such as Brie or goat's milk
cheese. The long storage life of some cheeses, especially when encased in a protective rind,
allows selling when markets are favorable.

For some cheese varieties, raw milk is given a mild heat treatment (below pasteurization) prior
to cheese making to destroy some of the spoilage organisms and provide better conditions for
the cheese cultures. Cheese made from raw milk must be aged for at least 60 days to reduce
the possibility of exposure to disease causing microorganisms (pathogens) that may be present
in the milk. For some varieties cheese must be aged longer than 60 days
 FLOW CHAT OF TOMATO KETCHUP

Fig 1: Flow chart of Cheese Production

 QUALITATIVE FLOW CHAT

Fig. 2: Qualitative Flow chart of Cheese

QUALITATIVE FLOW DIAGRAM
 TECHNICAL FEASIBILITY

The raw material required for the production of Tomato ketchup and cost is shown below.

EQUIPMENT SELECTION

Stainless steel will be selected as the type of material to be used for all equipment.

SITE LOCATION

The location of the plant will be well sited at an accessible area for customers, the company
premised would be shed by block fence to prevent unauthorized access.

SPECIFICATION CONTROL AND ENERGY REQUIREMENT

The control requirement for the production of tomato ketchup

List of start-up equipment and cost

Item Qty. Total Cost (N)

Homogenizer 2 50,000
Centrifuge 2 70,000
Cooler 1 35,000
Refrigerator 1 105,000
Cheese Vat 2 90,000
Knife 14 20,000
Mixing machine 1 15,000
Extruder 2 50,000
Presser 3 45,000
Total 480,000
 RAW MATERIAL

Items Amount

Milk 15,000

Starter culture (LAB) 5,000

Coagulant (Cacl2) 5,000

Flavouring e.g herbs, spices 5,000

Sweet pepper, port wine 4,000

Yeasts mold 3,000

Total 32,500

Items Amount

NAFDAC NO. 157,000

Fixed Capital 3,298,000

Working capital 715,000

Total capital investment 6,075,000

 FINANCIAL FEASIBILITY

Items Amount

Fixed cost 6,215,000

Manufacturing cost

Cost of all equipment 3,523,000

Cost of all construction 890,000

Cost of all installation 200,000

Cost of all clarification 103,000

Cost of pipe lying 90,000

Items Amount

Non marketing cost

Nafdac No 170,000

Processing building 750,000

Transportation 85,000

Utility 30,000

Waste disposal 7,000

Working capital 510,000

Total cost of production 12,000,000

Payback period 3 years

 ECONOMIC FEASIBILITY

This aspect of this study deals with the future hope, survey of the market and the attitude of
the people.

FUTURE HOPE:- Since the raw material can be always be obtained when needed. The
feasibility study of the tomato ketchup in the nearest future is enormous.

SURVEY OF MARKET:- Since the market consist of various customers from different
background, various approaches can be adopted.

PEOPLE ATTITUDE:- Customers go for products that are high in quality, performance and
ease of usage. Hence 100% quality would be the topmost priority during production.

However, since the customers are the most important in the demand and supply chain there
need s and wants would be targeted and be met without compromising in quality.

SALES FORCAST FOR A YEAR

MONTH TOTAL EXPENDITURE % RETURN

AMOUNT
JAN. 600,000 200,000 50.00
FEB 750,000 250,000 54.20
MAR 850,000 300,000 51.10
APR 550,000 350,000 50.8
MAY 600,000 400,000 49.5
JUNE 650,000 400,000 47.3
JULY 700,000 400,000 42.9
AUG 600,000 450,000 37.2
SEPT 950,000 500,000 33.1
NOV 1,150,00 500,000 38.7
DEC 950,000 450,00 33.1
PROPOSED PROFIT AND LOSS ACCOUNT FOR 3YEARS

INCOME PRODUCTION
Turnover 7,950,000
Direct Operating Cost 422,500 422,500
Cross profit 6,549,000
Net operating expense 138,500 138,500
Workers salaries 100,000
Profit before taxation 5,549,000
Taxation 49,000 49,000
Net profit 550,000
Retained profit 5,500

EXPECTED CASH FLOW FOR 1 YEARS OF FEASIBILITY PRODUCTION

ITEMS AMOUNT N
Net profit before taxation 5,549,000
Adjustment
Depreciation 150,000
Interest expenses
Loss on sales of fixed asset
Operating profit before working 7,950,00
Capital changes 500,00
Stocks 300.00
Taxes paid 49,000.00
Purchase of fixed assets 500,000
CASH FLOW FROM FINANCING ACTIVITIES FINANCED BY CASH AND
CREDIT FACILITY

Balance sheet cash flow statement for the end of the propose year

ITEMS AMOUNT N
Fixed asset 422,500
Current asst 300,000
Stocks 300,000
Stocks 300.000
Debtors 500,000
Cash at hand and bank 2,500,000
Creditor
amount falling due with a year 500,000
Net current assets 2,000.00
Financed by capital and reserves
Shared capital 200,000
Revaluation reserves 200,000
Profits and loss account 5,500.00
Total 7,450,000

ESTIMATED INCOME AND RETURN STATEMENT

Basic capacity the machine would be operated in two shift per day, morning and
evening
Product pricing:- Irrespective of flavour the price of the cheese at the rate of N200

The table below give the detailed expected economical assay of the product for a period of 3
years.
CONCLUSION

It can be concluded that since the total capital investment is lower that the revenue returns as

show earlier in the report, the production of the project is feasible in terms of profit earning

with rapid returns on investment

REFERENCES

Ketchup: a saucy history history.com 2012-07-20. Retrived 2013-03-2015

How ketchup is made the ecologist. Retrieved 8 july 2014

Ketchup definition and more from the free marriam-webster dictionary maria-webster.com
retrieved 2011-08-206

Cosmopolitan condiments state.com. retrieved 2015-01-30

Tomato history: from poison to obsession

2014 catsup vus ketchup.