STEPS COST and RETURN ANALYSIS

(One-year Operation)
6. Sieving (Optional)
Item Amount (PHP)
PROCESSING OF
 Sieve using wire
mesh size 212 - 250
µm.
Gross Income
Variable Costs:
3,318,000.00
POWDERED
Raw material and Ingredients
Primary packaging materials
1,110,000.00
432,000.00 SHRIMP HEAD
Hired Labor 888,000.00
Water and Electricity 216,000.00
Production supplies 24,000.00
Total Variable Costs 2,670,000.00
7. Packaging Fixed Costs:
Depreciation 61,400.00
 Pack immediately in Total Fixed Costs 61,400.00
laminated aluminum Total Cost 2,731,400.00
pouch to avoid Gross Margin 648,000.00
contamination.
Net Income 586,600.00
Fixed Capital Investment 614,000.00
ROI (%) 95.54
Payback Period (years) 1.05
Assumptions:
❖ Production at 20 days per month or 240 days per year
EQUIPMENT NEEDED: ❖ The average yield for powdered shrimp head is 20%
1. Silent cutter
2. Cabinet dryer/ Multipurpose electric dryer
3. Electric powder grinder/ Pulverizer
4. Siever
5. Weighing scale
6. Electric sealer
7. Packaging material (Laminated aluminum
pouch)

NFRDI-FPHRDD
October, 2019
 STEPS STEPS
Powdered shrimp head is a shrimp by- 1.Washing and trimming 4. Drying and Flaking
product from the utilization of shrimp heads. It
has a light brownish orange color and a  Wash with chilled  Distribute the
pronounced shrimp odor and flavor. potable water and drain. shrimp concentrate
into the drying tray.
Nutritional Component
 Preheat the cabinet
(Amount per 100g)
dryer until it reaches
Total Calories 370 Cal 500C.
 Remove swimmerets,
Calories from fat 108 Cal  Dry at 700C + 20C for
rostrum and antennae
Total fat 18 to 20 hours.
12.0 g from shrimp heads.
 Cool down.
Saturated fat 6.3 g
Trans fat 0.11 g
2. Grinding
Cholesterol 2.6 g
Sodium  Break the lumps of
3.1 g  Grind the product dried shrimp head
Potassium 517 mg for 5-10 minutes while before loading into
Total carbohydrates 9.3 g maintaining the pulverizing machine
Total dietary fiber temperature at 40C. (Note: this step is only
5.4 g
Protein (N x 6.25) 56.1 g applicable for smaller
Vitamin A pulverizing machine.
184 IU
Vitamin C 63.9 mg
Calcium 5,655 mg 5. Pulverizing
Iron 16.9 mg 3. Cooking  Pulverize in clean
Shelf life: six (6) month, 28 + 2 0C. and sanitized
 Cook for an hour at pulverizing
Uses: Soup and food seasoning; flavour enhancer/ 900C. Stir frequently to machine.
flavouring for crackers, chips and pastries. avoid burning the
shrimp head
concentrate.

Raw material
 Use good quality shrimp
heads only.