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Shashank Work-1-1
Shashank Work-1-1
Shashank Work-1-1
Submitted to: Dr. Anil Kumar, Dr. S.K. Arora, Dr, Shweta Rai,
Dr, Sabbu Sangeeta
(Dept. of Food Science and Technology)
Mushroom, the conspicuous umbrella-shaped fruiting body (sporophore) of certain fungi, typically of the
order Agaricales in the phylum Basidiomycota but also of some other groups. Popularly, the term
mushroom is used to identify the edible sporophores; the term toadstool is often reserved for inedible or
poisonous sporophores. There is, however, no scientific distinction between the two names, and either can
be properly applied to any fleshy fungus fruiting structure.
Many people think that mushrooms are vegetables. But this is not the case. All vegetables and fruits come
from edible plants. The main characteristic of plants is that they contain chlorophyll, which is used to
convert energy from sunlight into carbohydrates. However, mushrooms contain no chlorophyll which
means they cannot photosynthesize; they ‘steal’ the carbohydrates they need from plants. A mushroom
(Agaricus Bisporus) is one of the many species of fungi. They have been given their own kingdom due to
the sheer number of species that exist: ‘The Kingdom of Fungi’.
Commercially important, edible mushrooms include portobellos (Agaricus bisporus), whose forms
include button mushrooms, cremini, and baby bellas, and shiitake (Lentinula edodes). The morels
(Morchella, Verpa) and false morels or lorchels (Gyromitra, Helvella) are popularly included with the
true mushrooms because of their shape and fleshy structure; they resemble a deeply folded or pitted
conelike sponge at the top of a hollow stem. Some are among the most highly prized edible fungi (e.g.,
Morchella esculenta). Edible truffles (various Tuber species), which hardly resemble mushrooms, are also
popularly labeled as such. These and other edible mushrooms and fungi are free of cholesterol and
contain small amounts of essential amino acids and B vitamins.
However, their chief worth is as a specialty food of delicate, subtle flavour and agreeable texture.
Mushrooms start their lives underground. As white fluff. This is the so-called ‘mycelium’, the fungal
threads that sprout the mushrooms. A mushroom is actually the fruit of a much bigger fungus which
grows under the ground. In the wild, mycelium can stay underground for a very long time. If the
circumstances are favourable, particularly the presence of food, humidity and temperature are important –
buds will form that seek daylight. This is the birth of a mushroom. The small – usually white – ball will
quickly grow into a proper mushroom. The cap will open and will start dropping millions of miniscule
seeds (spores). These seeds are spread by the wind, end up on the ground and start forming another
mycelium.
Health Benefits:
Mushrooms are a low-calorie food that packs a nutritional punch. Loaded with many health-boosting
vitamins, minerals, and antioxidants, they’ve long been recognized as an important part of any diet. For
instance, mushrooms raised with exposure to ultraviolet light are a good source of Vitamin D, an important
component in bone and immune health.
Crimini mushrooms are a particularly excellent source of zinc, an essential trace element. Zinc is a vital
nutrient for the immune system and is also needed for ensuring optimal growth in infants and children.
Moreover, researchers have found a number of other excellent reasons for incorporating mushrooms into your
diet, such as:
Mushrooms are rich sources of potassium, a nutrient known for reducing the negative impact that sodium can
have on your body. Potassium also lessens the tension in blood vessels, potentially helping to lower blood
pressure.
The anti-inflammatory effect of mushrooms has been shown to greatly improve the efficiency of the immune
system. Research has found that mushrooms help stimulate macrophages in the immune system, enhancing
its ability to defeat foreign bodies and making you less susceptible to serious illnesses.
Weight Loss:
Long and short-term studies alike have found that mushrooms, in combination with exercise and other
lifestyle changes, can have an important impact on weight loss. For example, after being asked to substitute
20 percent of their beef consumption with mushrooms, research participants showed improvements in
their BMI and belly circumference. The antioxidants in mushrooms are also thought to reduce the risk of
hypertension and other metabolic disorders.
Nutrition:
Mushrooms are a rich, low-calorie source of fibre, protein, and antioxidants. They may also mitigate the risk
of developing serious health conditions, such as Alzheimer’s, heart disease, cancer, and diabetes.
Selenium
Copper
Thiamine
Magnesium
Phosphorous
Calories: 15
Protein: 2.2 grams
Fat: 0.2 grams
Carbohydrates: 2.3 grams
Fibre: 0.7 grams
Sugar: 1.4 grams
Portion Sizes: One cup of chopped mushrooms is considered the typical serving size. Thanks to their umami
texture, mushrooms can be used as a substitute for meat in many dishes.
How to Prepare Mushrooms:
Mushrooms are almost always readily available in the produce section of any grocery or health food store.
It’s not recommended to source them from the wild as many mushroom varieties are poisonous and hard
to distinguish from edible varieties.
Crimini mushrooms can be eaten raw or cooked, sliced or unsliced. They can be simmered in a pot of
water for about 5 minutes until soft, or sautéed in a hot skillet. When sautéing, cook the mushrooms in a
pan with olive oil on a medium-heat for about eight minutes, stirring frequently until they brown at the
edges.
Chopped mushrooms can be sprinkled raw over your meals to add a little more texture and flavor. Just
make sure to wash them thoroughly first.
Here are some popular ways to add more mushrooms to your diet:
Procedure:
i. Boil the mushroom in steam jacketed kettle for 10 minutes.
ii. Then grind and chop it into fine powder.
iii. Boil the milk with rice in steam jacketed kettle and after 5 minutes add mushrooms in it and keep it
stirring.
iv. Boil it for 20 minutes and then add dry fruits in it and then stir it.
v. Let it cool for 10 minutes till it attains temperature of 50°C.
vi. Gently add powdered jaggery and keep stirring the milk slowly.
vii. Then store it in packets and then put it in refrigerator.
Assumptions:
i. Production Capacity of kheer is 200 kgs per day. For 1st five year capacity has been taken @ 50%.
ii. Working shift of 10 hours per day has been considered.
iii. Raw Material stock is for 10 days and Finished goods Closing Stock has been taken for 10 days. 4.
Credit period to Sundry Debtors has been given for 10 days.
iv. Credit period by the Sundry Creditors has been provided for 9 days.
v. Depreciation and Income tax has been taken as per the Income tax Act 1961.
vi. Interest on working Capital Loan and Term loan has been taken at 11%.
vii. Salary and wages rates are taken as per the Current Market Scenario.
viii. Power Consumption has been taken at 8-10 KW.
ix. Selling Prices & Raw material costing has been increased by 5% & 5% respectively in the
subsequent years.
Market Strategy:
In market there is no such well known bands under this kheer production. So especial
emphasis should be laid on marketing and retail of the product.The company is going to use
more package for packaging with the use of eye-catching label. The product is to be sold to
local shopkeepers and to nearby bakeries, restaurants and cafes which uses sweets dishes
and support local business. Due to its health benefits and nutritive value the product will
stand out in the market. This is a new product and there is a scope for this product to attain a
max peak and prove assets in the upcoming market.Marketing efforts play a vital role in
promoting mushroom kheer products. Key strategies include branding, product
differentiation, engaging packaging designs, social media marketing, influencer
collaborations, and promotional offers to attract customers.
Budget:
For Preparation of ½ kg Kheer, Materials required are:
Items Quantity Price
Mushroom 150gm Rs. 25
Jaggery 90gm Rs. 5
Rice 20gm Rs. 1
Dry Fruit Mixture 20gm Rs. 20
Milk 1 litre Rs. 50
Miscelleneous: Rs. 20
Total: Rs. 121
Out of total investment of Rs. 31,00,000; Rs. 21,00,000 is by owner itself and loan if Rs. 10,00,000 is
taken as loan.
Loan taken for a period of 5 years @ 10% p.a.
Interest for 5 years= (1000000 X 10 X 5)/100= 5,00,000
Monthly Instalments for 5 Years= Rs. 25,000
PARTICULARS 1st year 2nd year 3rd year 4th year 5th year
Liabilities
Capital
opening balance 12.35 14.17 16.46 19.31
Add:- Own Capital 3.44
Add:- Retained Profit 1.96 4.62 7.28 9.86 12.40
Less:- Drawings 2.00 2.80 5.00 7.00 9.00
Subsidy/grant 8.94
Closing Balance 12.35 14.17 16.46 19.31 22.72
Term Loan 12.49 9.37 6.25 3.12 -
Working Capital Limit 8.09 8.09 8.09 8.09 8.09
Sundry Creditors 2.02 2.38 2.77 3.20 3.66
Provisions & Other Liab 0.40 0.50 0.60 0.72 0.86
TOTAL : 35.35 34.51 34.16 34.45 35.33
Assets
Fixed Assets ( Gross) 25.55 25.55 25.55 25.55 25.55
Gross Dep. 3.71 6.87 9.57 11.88 13.85
Net Fixed Assets 21.84 18.68 15.98 13.67 11.70
Current Assets
Sundry Debtors 6.33 7.63 8.92 10.31 11.80
Stock in Hand 4.67 5.48 6.35 7.32 8.33
Cash and Bank 2.50 2.71 2.91 3.15 3.50
TOTAL : 35.35 34.51 34.16 34.45 35.33
CASH FLOW STATEMENT
CALCULATION OF D.S.C.R
REPAYMENT
Conclusion:
The mushroom industry has experienced substantial growth due to the rising
demand for convenience food options. Understanding market trends, ensuring
product quality and safety and catering to consumer preferences will be crucial
for sustained success. By addressing challenges and leveraging opportunities,
the mushroom kheer industry can continue to thrive and meet the evolving
needs of consumers worldwide.
Thank You!