Chapter 3

Technical Aspect

A business is considered technically and operationally feasible if it has the necessary expertise,

infrastructure and capital to develop, install, operate and maintain the proposed system, and that

by establishing such a system, the business will be able to deliver goods or services at a profit.

Product Description

Carrot ice cream is a frozen dairy dessert that has been flavored with carrots. These vegetables

are typically boiled and chopped finely so that they may blend with the creamy, dairy base of the

dish. This dessert is often flavored with additional ingredients to increase the natural sweetness

of the vegetable. A carrot combined with cream alone tends to create a somewhat bland and

slightly bitter flavor. Additional flavors that are frequently added to recipes for carrot ice cream

include oranges. This flavor of ice cream may be served alone or alongside another dessert. Its

unique and bold flavor makes it an excellent companion for foods that are milder in flavor.

Product/Manufacturing Process

The production process of our Carrot Ice cream will be done on a daily basis to make sure that

the products to be served to customers are always new and fresh. Same goes with the purchasing

of raw goods from the supplier and its inventory, whereas monitoring and inventory of materials,

tools and equipment in the store will be done on monthly basis.

Product/Manufacturing Process

 Cook the carrots in a pot of simmering water until tender (about 20 minutes), then drain

and leave to cool.

  In a blender, whiz the cooled carrots and honey to a smooth puree. Add the cream and

orange juice and whiz until smooth.

 Churn in an ice-cream maker according to the manufacturer's instructions until frozen

(usually about 20 minutes).

PRODUCTION PROCESS DIAGRAM

Preparation
of Cooki
Receipt of Storing/ Ingredients, ng of
Purchased Organizing Tools and Food
Goods Goods Equipments

Purchasing
and Ordering Inventory of Production Serving of Opening
of Goods Ingredients of Ice Orders to of Store
Cream Customers

The figure shows the diagram of the Daily Production Process. It shows the step-by-step

activities to be done at the beginning until the end of the day. Purchasing and ordering of raw

goods from the supplier will be made at closing time after the inventory and will receive the

delivery of ordered goods the next day in the morning to ensure the freshness of the goods. Raw

goods will be stored in our refrigerator. Next is preparation of the ingredients, tools, machines

and equipment needed in making. Ice Creams will be made around 4:00pm-6:00pm to be served

the next day. Ingredients inventory report will be done at closing time around 6:00pm-7:00pm to

know the quantity of orders necessary for the next day of operation, and then back to purchasing.
Production Cost

Items Quantity/Batch Unit Cost Cost/Batch Annual Cost

Heavy cream 1L 180 180 907,200

Carrots 1.2kl 70/kg 84 282,240
White Sugar 375gram 16 6 20,160
Orange Juice 300 ml 29 8.7 29,232

Total Direct Materials 278.7 1,238,832

This table shows the unit cost of ingredients, quantity per batch (10 batch/day) cost per batch that

amounts to 278.7 per day and annual cost that amounts to 1,238,832

Indirect Materials

Items Quantity Unit Cost Annual Cost

Disposable Ice Cream 50,978 0.53 324,220.08
Spoon
Disposable Cups 50,978 1.67 1,021,599.12
Total Indirect Materials 1,345,819.08
This table shows the indirect materials needed to produce the product. These materials are

needed to fully serve the products to customers.