G. B.

Pant University of
Agriculture and Technology

ELP
Food processing
( AFS 491)
Detailed Project Report

Submitted To: Submitted by:

Dr Anil Kumar ASHUTOSH NAINWAL

Dr Sweta Rai ID No. 54513

Dr Sabhu Sangeeta
Dr SK Arora
Project at glance

S.NO.
Name of project Slice Banana Pvt.
1
Ltd.
Location Haldwani,
2
Uttrakhand
3 Product Banana cookies
4 200 kg /day
Proposed product capacity
5 Area 4,000 sq. metre
6 Total project cost 1.29 Cr
7 Term loan (@10%) 60 lakh
8 Subsidy (by MOFPI) 10 lakh
9 Self investment 30 lakh
10 Break even point 5 years
INTRODUCTION

COOKIES

A cookie is a baked or cooked food that is typically small,

flat and sweet. It Usually contains flour, sugar and some
type of oil or fat. It may include other Ingredients such as
raisins, oats, chocolate chips, nuts, etc.Cookies are often
served with beverages such as milk, coffee or tea and
sometimes “dunked”, an approach which releases more
flavour from Confections by dissolving the sugars, while
also softening their texture.
Cookies are most commonly baked until crisp or just long
enough that they remain soft, but some kinds of cookies
are not baked at all. Cookies are made in a wide variety
of styles, using an array of ingredients including Sugars,
spices, chocolate, butter, peanut butter, nuts, or dried
fruits. The softness of the cookie may depend on how
long it is baked.

2. MARKET POTENTIAL:

India biscuit market stood at $ 3.9 billion in 2016, and is

projected to grow at a CAGR of 11.27%, in value terms,
during 2017-2022, to reach $ 7.25 billionby 2022. Rising
number of health-conscious consumers, expanding
working Population and increasing urbanization are
boosting the country’s biscuit Market. Moreover,
augmenting disposable income along with changing
Lifestyle, increasing awareness regarding healthy diet
and change in food consumption pattern are some of the
other factors expected to propel demand for biscuits
over the course of next five years.

PRODUCT DESCRIPTION
Raw Material sources
Following raw material is required as the major raw
material for the
Manufacturing of cookies.

S. Description Amount
No.
1 Wheat flour 15-20 Per KG
2 Sugar Rs. 35 - 42 Per
KG
3 Elichi 100₹kg
4 Butter 50₹/100 gm
5 Banana 60₹/dozen
6 Dry fruits nuts 30₹

MANUFACTURING PROCESS
First of all, as a raw material bakery shortening is kept at
a temperature of 8 degree Celsius to 10 degree Celsius to
Colden its raw material, so that there will be no lumps
issue arise at the time of mixing.
After that sugar is grinded with the help of Sugar grinder.
Then mix well the grinded sugar and bakery shortening
together & for mixing use filtered water according to the
season type.
After preparation of mixture add refined wheat flour and
flavours as required in it.
Then keep ready mixture near dropping machine, where
cookies are designed according to size, type by the
operator.
Trays are then loaded to the back of machine, in which
cookies start coming on the conveyor drop by drop.
After that these trays are loaded on trolley and cookies
are kept in the open for baking process at 180 degree
Celsius for 25 minutes.
After baking process cookies are send to packaging
department.
Flow chart
Weighing of ingredients

Mix all dry ingredients (flour and leavening agent)

Shortening

Mix cream with dry ingredients to form a homogenous mass.

Making a dough & prepare the sheet

Cutting of sheet with the help of cutter to make cookies

Place the cookies in baking tray

Baking at 175 °c for 30 minutes

Cooling at room temperature

Packaging and labeling

Storage
Project schedule
Particulars November February - May -
-February April October
Incorporation
Of company
Approvals
Fund raising
Construction
of factory
shade
Machinary
procurement
Production
start
Packaging
and sale
Row material requirements (per day)

Particulars Estimated Quantity Price(₹)

cost
Flour 20₹/kg 100kg 2000
Sugar 40₹/kg 50kg 2000
Banana 60₹/dozen 50kg 3000
Butter 50₹/100gm 24Kg 12000
Nuts 30₹/10gm 2kg 600
Flavor
(cardamom 5₹/10gm 1kg 500
Miscellaneous 1000
Total 21,100

Total cost per day= 32,000₹

Total cost per month= 8,00,000₹
Total cost per annum = 96,00,000₹ Capacity of plant
when work at 100% capacity .
But for initial 2 years plant work at 70% efficiency .
Total cost at 70% = 67,20,000₹

Equipment and machinery

S.NO. Equipment Quantity Price (₹)

1 Planetary 1 45000
mixture
2 Baking Oven 1 86000

3 Dropping 1 100000
machine

4 Sugar mixture 1 50000

5 RCM packaging 1 75000

machine
6 Miscellaneous 75000
Total 431,000

SALES
No. of packet -800/day
Weight of packets-250gm
Price of each packet -65 ₹
Daily sale - 52,000₹
Monthly sale = 13,00,000₹
Annual sale = 1,56,00,000₹.
Annual profit = 60,00,000₹
Man power and Wages

S.NO. Designation No. Salary Total

(monthly) annually
(in lakh)
1 Operators 2 15,000 3.6
2 Technician 1 13,000 1.56
3 Store 1.12
1 10,000
keeper
4 Accountant 1 15,000 1.80
5 Sales staff 2 14,000 3.36
Unskilled 5 4.80
6 8000
labour
Total 12 16.24
7

 Total monthly expenditure on salary=1.36 lakh

 Total annually expenditure on salary =16.24 lakh

Total fixed cost

Land and building 20 lakh
Utilities and fitting 5 lakh
4.31lakh
Machinery and equipment
Miscellaneous 2 lakh
Total 31.31 lakh

Total variable cost

Raw material 96 lakh
Miscellaneous & 2 lakh
maintenance
Total 98 lakh

Total project cost =TFC +TVC = 129.31 lakh

Means of finance

S.NO. Amount (in

lakh)
Subsidy from PMFME
(Pradhan Mantri
1 Formalisation of Micro Food 10
Processing Enterprises
Scheme)
2 Loan 60
3 Self investment 30 lakh ₹
+land+building
Repayment schedule (in ₹lakh)

Year Total Principal Interest

Payment Unpaid
₹(in lakh) balance
1 60
2 16 10 6 50
3 15 10 5 40
4 14 10 4 30
5 13 10 3 20
6 12 10 2 10
7 11 10 1 0

Total payment = ₹81 lakh

Financial Analysis

Year -3
Year-1 Year-2 Year-4 Year-5
Running 70 90 90 90
80
capacity(%)
Working 89.6 100.8 100.8 100.8
capital(in 78.4
lakh)
Interest on 5 4 3
6 2
loan(in lakh)
0.3840 0.380 0.378

Depriciation 0.431 0.3879

(on machinery@
10%/annum)
1 0.95 0.90 0.85 0.81

Depriciation (on
civil work
@5%/annum)
Fixed cost 31.31

Salary(hike 5%
annually) 16.24 17.052 17.9046 18.799 19.738
Expenditure (in 133.381 144.297 155.298 155.139 155.036
lakh)
Net 120.56
expenditure 31.31 205.43 309.75 410.6 513.79
-
90 102.85 115.71 115.71 115.71
Sales (in lakh)
Net sales (in 90 308.56
-
lakh) 192.8 424.2 539.9

Break Even Point Analysis

Particulars Yea r Year Year Year Year Year

S.No. 2 3 4 5 6
1
Fixed cost - - - - -
1 31.31

82.76 90.61 99.8 98.87

2 Expenditure - 102.2
3 31.31 120.56 205.43 309.75 410.6 513.79
Net
expenditure
4 Net sale 90
-
192.85 308.56 424.27 539.8
License and Approval

• Obtain the GST registration.

• Additionally, obtain the Udyog Aadhar registration Number.
• Fire/pollution license as required.
• FSSAI License
• Choice of a Brand Name of the product and secure the name with Trademark if required