Separation of milk. Whole milk is separated to separate it into two fractions - cream and skimmed milk (skim milk), as well as to clean it from mechanical impurities. Separation of milk on separators is carried out. Separators consist of the following units: milk dishes, drum, drive mechanism and housing with a bed. The performance of the most common separators is from 50 to 3000 liters of milk per hour.
In the separation process, it is necessary to achieve the maximum possible separation of fat and reduce its waste in skimmed milk. The main factor influencing the degree of milk skimming is the size of the fat globule. The larger the fat globules, the better they separate and the higher the degree of milk skimming. The smallest of them (with a diameter of less than 0.1 microns) remain in the skim, as a result of which the fat content of the skim fluctuates between 0.03 - 0.05%.
Severe contamination of milk impairs its separation and lowers the degree of skimming. The increased acidity of milk leads to partial coagulation of proteins that fill the dirt space and the gaps between the plates, which also worsens the degreasing process and increases the waste of fat in reverse. The higher the milk temperature, the better the separation conditions. Most separators are designed to separate fresh milk.
The completeness of fat separation also depends on the correct assembly of the separator. With a high frequency of rotation of the drum, there is less waste of fat in reverse. With less milk entering the drum, it is under the action of centrifugal force for a longer time, therefore, there is a high probability of complete separation of fat.
Milk pasteurization. Milk that has entered the processing plant is subject to re-processing, regardless of whether it was subjected to primary processing on the farm or not.
Drinking milk is a product that is produced by dairies or workshops for direct consumption. There are many types of drinking milk. It differs in the method of processing, fat content, the introduction of fillers and packaging.
According to the method of processing, raw milk, pasteurized, sterilized, baked milk are distinguished.
We will consider the technology for obtaining drinking milk on the most common product - pasteurized milk.
Pasteurized milk is heated to 65 - 98 ° C, cooled and poured into containers.
Technological process of preparation of pasteurized milk includes the following operations: acceptance and evaluation of raw materials, cleaning, fat normalization, homogenization, pasteurization (74–76 °С – 20 sec.), cooling (4–6 °С). bottling, capping, storage (0 - 8 °С no more than 36 hours), transportation.
Milk is taken by weight, subjected to organoleptic evaluation and chemical analysis, purified from mechanical impurities. Normalization is carried out with the help of a separator by selecting part of the cream from the original milk or by adding skim milk to raw milk before pasteurization. The mixture is pasteurized.
In order to avoid cream sludge, in order to improve the taste of milk and the digestibility of its fat, milk is subjected to homogenization (crushing of fat globules).
Bottling of milk is carried out on filling and capping machines into various containers (bottles, bags, etc.).
On the capsule of the bottle or package, the name of the manufacturer, the name of the product, the volume, the date and day of the deadline for implementation, and the number of the standard are applied by embossing or indelible paint.
Store pasteurized milk at a temperature of 0 - 8 ° C for no more than 36 hours from the end of the technological process. Transportation is carried out by specialized vehicles.
Cream is the concentrated fat portion of milk obtained by separation. They are mainly used for the production of butter and sour cream, used to normalize milk for fat, in the production of ice cream, cheese and directly for consumption. Cream produce 8, 10, 20 and 35% fat.
Technological process of cream production includes the following main operations: receiving and analyzing milk, separation, normalization, homogenization, pasteurization (8 - 10% - 80 ° C, 20 and 35% - at 87 ° C with an exposure of 15 - 30 seconds, if the acidity of the cream plasma above 35 °T, they are not pasteurized, as they can curdle), cooling to 8 °C, packaging, storage at a temperature of up to 8 °C for no more than 36 hours (including at the manufacturer - no more than 18 hours ) and transportation.
Preparation of dairy products. Fermented milk products are obtained by fermenting milk and cream with pure cultures of lactic acid bacteria with or without the addition of yeast and acetic acid bacteria.
They play an important role in human nutrition, contain all the nutrients necessary for the body in an easily digestible form, are well digested, have dietary and medicinal properties. For example, in 3 hours milk is absorbed by the body by 44%, and yogurt - by 95%. Fermented milk products exhibit a bactericidal effect on pathogenic and non-pathogenic microorganisms.
Depending on the type of fermentation, fermented milk products are divided into 2 groups: products of only lactic acid fermentation (yogurt, acidophilus milk, yogurt, cottage cheese, sour cream); products of mixed fermentation (kefir, koumiss, etc.). In the process of production of products of mixed fermentation, in addition to lactic fermentation, alcoholic fermentation also occurs and, along with lactic acid, volatile acids, ethyl alcohol and carbon dioxide accumulate.
The essence of the process of production of fermented milk products is that when lactic acid bacteria are introduced into milk, they begin to develop and secrete enzymes that ferment milk sugar. It decomposes to lactic acid, which, acting on proteins, in particular casein, causes their coagulation (coagulation).
Fermented milk products can be prepared by thermostatic and reservoir methods.
With the thermostatic method, milk after fermentation is immediately poured into bottles, jars or bags and placed in thermostats for fermentation and maturation (kefir, koumiss from cow's milk). The finished product is sent to refrigerators, in this way it is possible to prepare all liquid fermented milk products.
With the tank method, after adding the starter to milk, the process of fermentation, maturation and cooling is carried out in the same large-capacity containers and only the finished product is bottled or packaged. This method can be used to prepare acidophilus, acidophilus-yeast milk, fermented baked milk, yogurt, kefir, koumiss.
The technological process includes the following operations: milk reception and sorting - normalization - pasteurization - homogenization - cooling - fermentation: more with the tank method– fermentation in the tank – cooling – ripening – bottling – storage, with a thermostatic method– bottling – fermentation in the thermostat chamber – cooling – maturation – storage.
The end of fermentation is determined by the acidity, density and consistency of the clot (kefir - 80 °T, yogurt - 110 °T).
Chilled fermented milk products are stored for no more than 3 days at a temperature of 4-8 °C.
Cottage cheese is a fermented milk product with a high protein content.
Fat cottage cheese (18%), bold (9%), low-fat (0.3%), dietary (11%) are produced.
Protein in any cottage cheese is at least 15%, the maximum acidity is 270 °T.
Depending on the method of coagulation of milk, cottage cheese is divided into acid and acid-rennet.
Acid cottage cheese is obtained by fermenting milk with lactic acid starter prepared on pure cultures of lactic streptococci, and acid rennet - lactic acid starter with the addition of rennet and calcium chloride.
Milk for the production of cottage cheese is normalized, pasteurized, cooled to 26-30 ° C, fermented with sourdough and fermented for 6-12 hours until a clot is formed. Then the clot is cut into cubes with an edge of up to 2 cm for faster whey separation and heated to 42-46 °C. The heated clot is kept for 20-30 minutes and cooled by 10 °C. Serum is removed from the bath.
For a more complete removal of whey, self-pressing is used first, and then forced pressing. Cooled to 8 ° C, the curd is packaged on special machines or semi-automatic machines. Store cottage cheese in well-ventilated areas at a temperature of no more than 8 ° C for no more than 36 hours.
Cheese technology. Cheese is a dairy product, which includes a large amount of proteins (20-45%), fat - up to 50%, as well as salt (1-8%) and water (38-55%).
According to the method of coagulation of milk, cheeses are divided into rennet and sour-milk.
In the manufacture of rennet cheeses, rennet, pepsin, is used. Sour-milk cheeses are made by precipitating proteins with lactic acid.
Rennet cheeses are divided into the following groups: hard (Swiss, Dutch, Russian, Estonian, Chadder, etc.); soft (amateur, Smolensk, Roquefort, etc.); brine (brynza, chinakh, etc.).
Sour-milk cheeses are divided into aged (green) and fresh (wedge, diet, tea).
Processed cheeses (processed with various fillers) stand out in a separate group.
Cheese technology consists of a number of operations that can be performed differently, which determines the characteristics of a particular type of cheese or a group of cheeses.
General technological scheme for the production of hard rennet cheeses is reduced to the following operations: milk intake - quality determination - normalization for protein and fat - pasteurization - cooling to the clotting temperature - the introduction of bacterial starter - the introduction of calcium salts and rennet - milk coagulation - obtaining and processing a clot - setting the cheese grain - removing part of the whey - second heating - kneading - determining the readiness of the cheese mass - molding - pressing - salting - ripening - packaging - storage - sale.
You can get high quality cheese only from the highest grade milk. The yield of cheese depends on the amount of protein and fat in the milk. Milk with a high content of casein, Ca, R is considered especially valuable.
Cheeses are stored at a temperature of 8 - 12 ° C and an air humidity of 85 - 87%. The shelf life of cheese, depending on the type, is up to 8 months. - solid, up to 4 months. - soft, up to 1 year or more - Swiss, Soviet.
Soft cheeses they are made from milk of increased maturity without a second heating, to increase the acidity, an increased amount of sourdough (up to 5%) is added to the milk and slow clotting is carried out (60 - 90 min.), Larger grains are added and a more moist mass is obtained (55 - 60%). The lactic acid microflora plays a major role in cheese maturation. There is a splitting of fat by mold fungi, which gives the product a sharp, specific taste.
Sour milk cheese type "blade" is prepared from high-quality cottage cheese by pressing raw materials with the addition of various fillers, salt, cream, cumin, allspice, etc. The taste of cheese is pleasant, sour-milk. It goes on sale fresh. The implementation period is no more than 24 hours.
Fused Cheeses are made in a wide range of natural cheeses with the addition of dairy products, flavorings, spicy seasonings and spices. The raw materials are cheeses of different degrees of maturity and varieties and non-standard cheeses. The optimum melting point for cheese is 80-90°C. Shelf life - 3 - 6 months. at a temperature of 5 - 8 °C.
Production of canned milk products. The composition of canned milk products is regulated by the NTD, which determine the content of fat, dry matter, moisture and other components in them.
Milk is standardized before canning. To destroy the vegetative forms of microorganisms, normalized milk is pasteurized at a temperature of 85 - 87 0 C.
In the production of condensed milk with sugar, sugar syrup is used in the amount of 16 - 18% of the normalized mixture of milk that is used for cooking. Sugar syrup 70 - 75% concentration is brought to a boil and pumped through a filter into mixing baths.
The process of thickening milk with sugar is carried out under vacuum in vacuum machines. The essence of the process is the partial removal of free water from the product.
Methods for removing water can be different: freezing, molecular filtration, evaporation.
When a part of free water is frozen, the mass fraction of dry substances increases to 30–40%. With the help of molecular filtration, it is possible to thicken whole milk up to 18%, skimmed milk and whey up to 30 - 35% solids.
In vacuum machines, as a result of air rarefaction, milk boils at a temperature of 50 - 60 0 C.
As soon as the milk thickens to the desired concentration, the product is immediately cooled.
When condensed milk is cooled, part of the milk sugar passes into a fully crystalline state. Its content rises to 12%.
The cooled condensed milk after repeated checking for moisture content is packaged on a dosing machine.
Whole milk condensed with sugar, which contains no more than 26.5% moisture, no less than 28.5% dry milk residue, incl. fat not less than 8.5 and sucrose not less than 43.5% is the main product in the group of canned milk products.
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classmates
Residents of rural areas now very rarely keep dairy cattle, and there are often queues for an environmentally friendly product to the owners of cows or goats.
But if there is demand, why not offer more? Why not use milk processing at home as a business idea?
Advantages of the dairy business
It has become profitable to engage in milk processing, because dairy producers receive the following benefits:
- grants from the budget;
- exemption from district and regional tax payments;
- deferment of basic taxes.
These benefits allow many entrepreneurs to start their own small profitable business.
What do you need to open
Like any entrepreneurial business, the processing of dairy products requires the legal registration of the business and the investment of funds.
Legally, at the initial stage, you will need to draw up the following documents:
- Certificate of private enterprise.
- Permission for retail sale of products made from milk (at first, this may be a small kiosk in front of the house or selling from a car in an agricultural market).
- Veterinary certificate of the established form for dairy animals, if it is planned to produce goat or cow milk on their own.
- Certificate confirming the sanitary standards of the premises for breeding cows for the supply of raw materials for processing.
At first, especially if it is not possible to take care of a large herd, you can buy milk from other producers at wholesale prices.
The wholesale purchase price is approximately 24 rubles per liter, and the cost of obtaining is half as much. Seems like an unnecessary expense.
But, perhaps, it will be more profitable for someone to buy milk and produce more cream or cottage cheese than to spend time caring for the herd.
But is it profitable to buy milk from the population? For example, the production of 1 kg of sour cream takes about 3 liters of feedstock.
In this case, the profit will be greater if you keep your herd, but in the case of purchases, you can increase the volume of production at any time and not depend on the level of milk production.
You will also need to purchase a mini-shop for food processing.
Prices for mini-workshops differ in terms of the volume of processed products and the functions available to the equipment. At the initial stage, it is recommended to purchase a simple, inexpensive model.
Thus, the purchase of animals and the purchase of equipment will require an investment of an average of 70-150 thousand rubles, while the monthly profit will be 20-50.
How to get started
Before purchasing animals and equipment, it is worth making a plan according to which you will have to work.
It needs to take into account:
- The cost of buying animals.
- Labor costs to care for an increased herd (may have to hire permanent or seasonal workers).
- The method of delivering the product to the processing plant (the cost of gasoline, if the raw materials are delivered independently, or additional costs for paying for the driver's services).
It is undesirable to overestimate the profit figure, because there are different circumstances.
For example, during the dry season, milk yields drop sharply, and after that it will take some time to restore milk production, which means that the productivity of the mini-workshop will also decrease significantly during this period.
This trouble will affect not only those who maintain their own herds, but also those who work on the purchased raw materials - it will no longer be possible to purchase it in the required quantity.
A discrepancy between planned and actual results can lead to disappointment, although all troubles are temporary, even small losses (it is advisable to mention the most probable losses in the plan) at all stages of doing business.
But, having calculated the costs and profits, and even starting to put the points of the plan into action, you should not stop there.
Completely safe business
For someone, especially for people of retirement age, the amount of 70-150 thousand rubles. seems huge, and someone is simply not confident in their abilities and is afraid to start a new business for fear of burning out.
But there is also a safe way to start your own business. What is it?
Most people with dairy animals probably have a separator for personal needs, or you can purchase it (the cost will be from 5 thousand rubles - it depends on the manufacturer and on the volume of functions performed).
By producing sour cream, cream or cottage cheese using a separating device, you can start your own small business.
To open your mini-enterprise you will need:
- Prepare the legal documents listed above.
- Buy 1 cow or 2-3 goats (costs will be 15-30 thousand rubles, depending on the breed of animals and their milk production). At first, you can do without buying livestock, and find permanent suppliers of raw materials.
Convinced of the profitability of an open business, you can gradually buy the necessary equipment and increase production.
According to economic studies, milk processing at home as a state-supported business is a successful undertaking to open your own small business and to earn start-up capital for further expansion of production.
Perhaps someone's small farm with a home separator will eventually turn into a huge dairy.
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In agricultural organizations for the processing of milk, industrial production is created - workshops or dairies, which allows the economy to free itself from the monopoly of processors. And besides this, reduce losses during the transportation of milk and use waste from processing as feed for livestock. Also, the combination of agricultural and industrial activities minimizes the seasonality of production, which contributes to an increase in jobs.What is recycling technology
In order to correctly reflect the operations associated with the processing of milk in accounting, the accountant must have an idea of the technological process. It consists of separate stages, at each of which the cost of production is calculated.Initial raw materials and materials
In dairy production, the farm bears the cost of raw materials that form the basis of dairy products in its manufacture. We are talking about the cost of natural milk, cream, cottage cheese, sour cream, etc.
The accounting unit for raw milk is chosen by the farm itself. It can be, for example, the net mass of raw milk, recalculated into the values of the conditional net mass according to the basic all-Russian norm of the mass fraction of fat.
In addition, basic materials are used - what is directly included in the product. These include: sourdough, biomass, sugar, candied fruits, raisins, vanillin, salt, cocoa, coffee, vegetable oil, dietary flour, etc.
Technological phases
In the specific conditions of the activities of an agricultural organization, milk processing can be organized according to one of two options:
- in relatively small sizes during episodic operations;
- constantly and in significant quantities at the dairy or in the workshop.
So, if the production is insignificant or not of a permanent nature, then separate technological phases (processing stages) are not distinguished. In this case, the cost of individual types of milk processing products (cream, sour cream, butter, cottage cheese, etc.) is determined on the basis of the distribution of the total cost for individual types of products. This is done in proportion to the selected base, fixed in the accounting policy.
However, if milk processing is a permanent production, then cost accounting is carried out according to the following redistributions:
- milk - for cream;
- cream - for butter;
- skimmed milk - on low-fat cottage cheese.
Waste and marriage
Recycled waste refers to the remains of raw materials formed in the process of converting raw materials into finished products.
Production waste also includes trimmings and trimmings of cottage cheese and cheese sold for animal feed. Marriage is divided into correctable (cottage cheese, cream, sour cream, cheese butter, etc., brought with the help of part-time work to established standards and specifications and then sold as standard products) and final. In the latter case, we are talking about finished products and semi-finished products that cannot be used for their intended purpose. Their correction is technically impossible and economically impractical.
However, they can be sold or used as recycled raw materials for processing into other types of products:
- non-standard butter can be processed into melted butter;
- cheese and cheese, fat and low-fat cottage cheese - in processed cheese;
- sour milk, kefir and yogurt - in cottage cheese.
How to calculate the cost of production
Milk processing includes three stages.At the first processing stage, the cost of cream is determined.
To do this, the cost of skimmed milk at sales prices is subtracted from the total cost, including the costs of organizing production and management. The remaining value is attributed to the amount of cream obtained.
At the second stage, the cost of butter is calculated.
To do this, the cost of by-products (buttermilk) is deducted from the sum of the costs taken into account at this stage, including the cost of cream and the distributed costs of organizing production and management. The latter is taken at selling prices or planned cost when used for animal feed on the farm.
The remaining amount of costs is attributed to the main products received - butter.
In a similar way, the cost of production is determined for other stages in the presence of separate cost accounting. For example, in the production of cheese, fatty cottage cheese, condensed milk.
How to account for costs
To account for costs in industrial production, account 20 “Main production” is intended, to which a subaccount “Industrial production” is opened.The debit of this account reflects the costs of milk processing, and the credit shows the yield of dairy products. The balance means the balance of work in progress, which is considered to be partially finished products, such as sourdough, cheese in the process of ripening, etc.
The cost of milk is determined only at the end of the year, and during this period it is written off to production according to the planned value.
It has already been said above that the cost of a product is determined at each stage of processing. Now you can clarify: for this, the turnover on the debit of account 20, the subaccount "Industrial production", the analytical attribute "Milk processing" is used. The cost of by-products is deducted from this indicator at the price of possible sale or use.
Raw materials transferred to production are reflected in the accounting records in the analytical accounts “Milk Processing” and “Milk”, accounts opened for sub-accounts and:
DEBIT 20 sub-account "Industrial production" analytics "Milk processing"
CREDIT 10 sub-account "Raw materials" analytics "Milk"
Raw material entered production.
Finished products are accounted for using account 40 "Product output" or without it. The selected option is fixed in the accounting policy.
In the first case, postings are made:
Cream credited;
DEBIT 10 sub-account "Feed" analytical account "By-product of processing"
CREDIT 20 sub-account "Industrial production" analytics "Milk processing"
A by-product used as animal feed is included.
In the second case (when using account 40), for example, when receiving cream, entries are made:
DEBIT 43 sub-account "Products of industrial production" analytics "Cream"
CREDIT 40 analytics "Cream"
Products were credited in the assessment at the standard cost;
DEBIT 40 analytics "Cream"
CREDIT 20 sub-account "Industrial production" analytics "Milk processing"
Written off the actual cost of production at the end of the reporting period.
The deviation of the actual production cost from the standard is determined by comparing the debit and credit turnover on account 40 on the last day of the reporting period.
Are special forms required?
For daily accounting of the consumption of raw materials and the output of the main and by-products, you can use the statement of processing of milk and dairy products in the form No. SP-27, approved by the Decree of the State Statistics Committee of Russia dated September 29, 1997 No. 68. It consists of two sections. The first of them provides data on the receipt of milk for processing, and the second - information on the consumption of products.At the end of the reporting period, in accordance with the workflow plan, the first copy of the statement with the attached receipt and expenditure documents is handed over to the accounting department, and the second remains at the processing point as a document confirming the operation.
The use of this form must be reflected in the accounting policy.
What regulatory documents to keep at hand
In the production and processing of milk, farms can use a number of special regulatory documents:- Guidelines on the procedure for recalculating the current norms for the consumption of raw materials into the norms for the consumption of milk of basic fat content per unit of finished product at enterprises of the dairy industry (letter of the USSR Ministry of Meat and Dairy Industry dated November 25, 1974 No. 1-10-8412);
- Guidelines on the procedure for maintaining primary accounting and exercising operational control over the consumption of raw materials for the production of finished products and semi-finished products at dairy industry enterprises (letter of the USSR Ministry of Meat and Dairy Industry dated April 14, 1981 No. 1-10-2449);
- Norms of leaky paper bags and plastic film bags with dairy products during transportation, storage and sale in a trading network, approved by order of the State Agro-Industrial Committee of the RSFSR, the Ministry of Trade of the RSFSR dated November 18, 1986 No. 939, No. 255;
- Norms of consumption and losses of raw materials in the production of whole-milk products at enterprises of the dairy industry and the organization of work on the rationing of consumption of raw materials, approved by the order of the USSR State Agroindustry of December 31, 1987 No. 1025;
- Federal Law of June 12, 2008 No. 88-FZ "Technical Regulations for Milk and Dairy Products".
Industrial processing of milk may include several stages, each of which produces a specific dairy product.
Milk processing as a business is promising and profitable. We will describe in more detail the pros and cons of such a project, as well as provide feedback from the owners of such complexes. Only by evaluating all the nuances and preparing for the existing difficulties, you can achieve a good result and organize a business with minimal losses.
Thanks to modern modular designs, it is possible to avoid many problems in calculating how a milk processing plant should look like. After all, manufacturers offer ready-made elements that fully comply with all the standards of the sanitary and epidemiological service. You just have to follow the organizational moments.
Project relevance
The advantage of creating a mini-factory for the production and processing of milk is that this product remains the main one in the diet of all people. It is impossible to imagine that a full-fledged diet would be such without fermented milk products. And the fashion for a healthy lifestyle only increases the demand for this type of goods in all cities.
The convenience of business for a novice entrepreneur also lies in the fact that you can equip a plant with a different amount of investment. So, if you focus on small volumes of production and focus on only one type of product to begin with, you can reach full payback much earlier. And due to the incoming profits, gradually expand and conquer the wholesale market.
Of the shortcomings of such a project, it is worth noting only:
- High capital investment at the start.
- The need to strictly follow the numerous requirements and norms of the SES and Rospotrebnadzor for the production of a quality product.
- Competition with other regional firms that have already won their own consumer.
But if you produce a quality product with excellent taste characteristics at an adequate cost, then in a short period of time you can expect people to recognize your brand on store shelves and give it preference.
Product range
Modern modular plants are capable of processing milk in a variety of forms. This gives a chance to offer the consumer exactly what he wants, as well as to diversify the range of products as much as possible, different from other firms.
The most popular are the following names:
- pasteurized milk;
- sour cream;
- kefir;
- fermented baked milk;
- yoghurts natural and with various flavors;
- cream;
- butter;
- cottage cheese and curd masses with fruit fillings.
If each of these products is also diversified in terms of container volume, fat content, and an interesting composition of fillers is invented in sweet products, then it will be possible to significantly increase the trade offer and stand out from competitors favorably.
Registration questions
Before purchasing and launching the selected equipment, you need to register with the tax service. There are two forms for this:
- IP - individual entrepreneurship. In this case, you can count on budget subsidies from the state, assistance at the initial stages of doing business, some tax incentives and simplified payment systems. In this case, only copies of the passport of a citizen of the Russian Federation, TIN, an application in the finished form and a receipt for payment of the state duty should be submitted. The time for consideration of documents is up to a week.
- LLC is a limited liability company. It will give much more advantages in terms of production capacity and finding customers. After all, a legal entity inspires confidence both among suppliers and owners of retail chains or stores. And getting a bank loan to organize a project is much easier. True, you will have to pay a large state duty, and the processing time can stretch up to a month. A package of statutory documentation and copies of the passports of all the founders of the company are submitted to the tax office.
The taxation system can be either simplified or unified. In each case, you should carefully consider which option will be more profitable for you. If your customers are VAT payers, then it makes sense to use the 3 personal income tax form.
But that is not all. Before starting milk processing production, you should obtain a number of additional, but no less important documents:
- Permission for the implementation (retail and wholesale) and transportation of manufactured goods.
- Veterinary certificate of safety of the raw materials used.
- Quality certificate for each type of product.
- Conclusions from the sanitary and epidemiological control and Rospotrebnadzor on the compliance of the premises, equipment, containers and other elements of the plant with existing standards in this field of activity.
- Permit from the fire department.
- Concluded contracts for the supply of raw materials, utilities, garbage disposal, etc.
It is important that each of the products meet the existing quality parameters. So, when processing milk, you need to focus on the following standards:
- Pasteurized milk - GOST R 52090-2003.
- Kefir - TU 9222-388-00419785-05.
- Cottage cheese - GOST R 52096-2003.
- Sour cream - GOST R 52092-2003.
- Cream - GOST R 52091-2003.
For production, indicate OKVED codes from section 51, which involves the processing of milk and the production of cheese, sour cream, cream, cottage cheese and other similar products. For wholesale or retail trade, the relevant items should also be painted.
Raw material base
Obviously, the cost of the finished product is significantly affected by the price of the raw materials obtained. But here it is important to focus not only on cheap milk, but also on its quality. Therefore, when buying any product, carefully study the veterinary conclusion about the health of cows and the composition of the product. After all, the characteristics of the manufactured goods will entirely depend on this.
Raw materials can be obtained both from private sources (farmers and peasants) and from large dairy farms. Make sure you have enough deliveries in advance to keep your shop running smoothly. To do this, accurately calculate how much milk is needed to produce one or another amount of the finished product. According to statistics, from 500 liters of raw materials you can get:
- pasteurized milk - 265 liters;
- kefir - 100 kg;
- sour cream or cream - 35 kg;
- Adyghe cheese - 10 kg;
- whey - 90 kg.
Consider also the moment whether suppliers will bring raw materials to the factory or you will deal with the delivery yourself. Try not to focus on only one source, it is better to have several of them, so you will save yourself from the risks of forced production downtime.
To minimize the cost of buying fresh milk, you can organize your own farm with cows. Then you do not have to worry about the quality of the supplied products, the required volumes and the cost of delivery. Although this will complicate the organizational process and increase initial costs, it will help reduce the cost of finished products, which will distinguish you from competitors.
Room selection
Finding a suitable building for a mini milk processing plant can be a daunting task. After all, there are many important factors to consider:
- Its remoteness from suppliers of raw materials and potential customers.
- The dimensions of the total area and the possibility of zoning the space as needed in accordance with the requirements of the SES.
- Availability of communications at the proper level.
- Availability of convenient transport interchange nearby, as well as access roads to storage facilities.
Sometimes it makes sense to build such a workshop from scratch so that all the parameters exactly meet the standards and requirements from the controlling services. It is necessary to ensure that all systems are installed: ventilation, electricity, water supply (hot and cold), heating, sewerage.
Do not forget to divide the zones into a production workshop, a warehouse, refrigeration units, a laboratory, a bathroom and rest rooms for staff, and administrative premises. Monitor fire alarms and automatic fire extinguishing systems.
Equipment
Today, for those who want to make money on milk processing, there are quite profitable and convenient offers. A modular workshop is an ideal solution for a novice entrepreneur, as it helps to quickly equip a room in accordance with SES standards and at the same time spend a minimum of time.
Of course, depending on which processed products you focus on in your production, you need to choose the right elements. But for a full-fledged complex, you can immediately purchase everything you need:
- sanitary storage module;
- a ready-made production workshop with universal devices for processing various types of fermented milk products (separators, pasteurizers, oil mills);
- household module (dressing room, bathroom, sanitary inspection room);
- a laboratory where the quality and composition of products are checked;
- refrigerating chambers for storage of perishable goods.
If you purchase all the components separately, then the total amount may be much higher than that of the finished complex. Also take care of a sufficient amount of furniture, reagents, containers and packaging, appliances, inventory, etc.
To ensure the timely delivery of raw materials and goods, customers need their own transport. For this, a simple truck is enough. But since dairy products are characterized by the fact that they deteriorate very quickly, especially in the summer, it is better to purchase refrigerators.
Milk processing at home
Separately, it is worth mentioning the possibility of producing such a product without serious investment and with minimal organizational issues. For example, if you have your own farm and several cows, you can set up a simple processing of milk into sour cream, cheese, kefir or butter, even in your own kitchen.
To do this, it is enough to purchase one or two compact devices: a separator, a butter churn, a cream separator, a pasteurizer, a yogurt maker. Their number, power, model and cost depend only on your ambitions and preferences.
To establish such a small production, it is not even necessary to keep cattle. You can buy raw materials from neighbors. But in any case, be sure to ensure that all certificates and veterinary confirmations are available. Only in this way will your activity be legal.
Staff
Most often, milk processing requires round-the-clock operation of the workshop. For this, three shifts of 8 hours are organized. Each of them must contain the following staff units:
- Two workers.
- Appliance Master.
The usual 5-day schedule is suitable only for the manager, accountant, technologist and laboratory assistant. You can also hire a cleaning lady and a security guard. Each of the employees must have certain qualifications and education, with the exception of technical personnel.
With each of them, an employment contract is concluded with a fixed salary, social security. Keep track of the availability of sanitary books, which indicate access to work with food products. Medical examinations are required every 6 months.
Dairy products are characterized by the fact that they spoil very quickly, they have an extremely short shelf life. It is desirable to sell them on the day of production, so stable and reliable distribution channels should be established. Depending on the volume of processed raw materials and the variety of products, the following links can be established:
- private grocery stores;
- large retail chains in the region;
- wholesale bases;
- catering establishments (restaurants, cafes, canteens);
- companies engaged in the preparation and sale of finished products, frozen semi-finished products, etc.
To increase the confidence of customers, as well as to spread information about the taste and quality of your own brand products as widely as possible, you need to do an advertising campaign:
- Place advertisements on television, in newspapers and magazines.
- Create a website on the Internet with the ability to make a wholesale order.
- Use social networks, forums and other methods of active advertising.
- Place information on the company's transport.
- Print printed promotional products and paste them in stores where your product is presented.
To establish permanent distribution channels, it is best to get in personal contact with the owners of retail chains. Having drawn up a contract for long-term cooperation, you can not worry about finding customers, as you will be provided with stable orders for goods.
Here you can download for free as a sample.
Financial part
Depending on the selected production volumes, specific products on which your activities are focused, and other points, the amount of investment in organizing the business will also differ. This may turn out to be either an amount of 500 thousand rubles, 2 million, or 9 million. The payback of the project will also become different - from six months to 3-4 years.
Therefore, before writing a business plan, think through all the nuances - your financial capabilities, business experience, the need for the volume of certain supplies, the availability of raw materials, etc. In any case, the profitability of the idea is estimated quite high 20-30% depending on the funds spent.
Income is even more difficult to calculate, since many factors influence this moment. For example, if you buy milk from farmers, then the cost of a liter is estimated at about 12-16 rubles. At the same time, you are already selling the processed pasteurized product for 35 rubles. If you are engaged in the production of cheese, sour cream, butter and other products, then the margin will be even higher. That is, it is a profitable project in any case.
Video: milk processing.
Milk production has changed a lot in recent years. Milkmaids no longer need to milk each cow separately - the whole process is automated. Upon receipt, the product is treated in a special way to get rid of possible infections. Quality inspectors check the products, then they package and deliver them to the consumer.
Most often, the processes of obtaining raw materials and the production of the final product take place at different plants. Milk is the main raw material that is obtained on farms from cows. It is normalized or passed through a separator and another product is obtained - cream. Milk and cream are delivered to production for the manufacture of dairy products. Raw materials are checked for quality. Particular attention is paid to the composition - quantity:
Technological process of milk production
- proteins;
- fats;
- carbohydrates;
- other substances.
They also evaluate the smell and taste - there should not be:
- chemical impurities;
- sharp flavors of onion, wormwood, garlic.
Next, the milk is cleaned and cooled. For this, separator and filter machines are used. As filters, gauze or polyethylene cloth is used, which is periodically changed. The product is cooled with ice or water. At the same time, cream is added to the milk to bring the percentage of fat to the desired value.
The pasteurization process is an important stage of production, as it allows you to protect consumers from infections and bacteria. To do this, the liquid is heated to a temperature of 65–90 degrees. The higher the temperature, the less time it takes to pasteurize. It is important that during the process the milk does not change color, taste, smell and texture. In Russia, raw materials are most often pasteurized for 30 minutes at 65 degrees in baths with a volume of 300–600 liters. Between the heated plates, milk is fed in a thin stream, so it heats up quickly. After that, it is immediately cooled between plates with cold water.
The last stage is packing in plastic bags, bottles or cardboard boxes. The machine puts down the production date and expiration date on the package. Dairy products are sent to stores.
Organic milk production
The production of pasteurized milk is not considered environmentally friendly. Against the backdrop of promoting a healthy lifestyle, farmers began to produce organic milk.
The first thing that is needed for this is ecological animal husbandry. There is a large pasture for cows. They are not kept locked up, but allocated by spacious camps. Farmers closely monitor the nutrition of animals. It is important that 70% of the feed is organic.
For the production of organic dairy products, it is impossible to stimulate the growth and productivity of cows with chemicals and hormones. To extend the shelf life of products, no chemical preservatives are used, only salt and lemon juice. Packaging for dairy products should also be made from environmentally friendly materials.
Production of fermented milk products
Dairy products include:
- yogurt;
- kefir;
- fermented baked milk;
- bifidoc;
- "Snowball".
All of them are made on the basis of a milk base and special fungi.
The production of fermented milk products begins with the heat treatment of milk. In special tanks, it is fermented and cooled. For some time, kefir matures, then it is bottled and sent to stores. In the process of maturation, kefir acquires a specific taste that distinguishes it from curdled milk.
Yoghurts today are made from milk powder to save on raw materials. Aromatic additives, thickeners and sweeteners are added to them. The production of natural yogurt without additives is a costly process, only producers of organic products do this.
Dairy equipment
For the production of milk, machines, baths and large containers for storing dairy products are used. Products undergo cleaning, normalization, pasteurization, packaging. Each operation has its own complexes.
The pasteurization line includes equipment for:
Dairy plant equipment
- reception;
- cooling;
- processing;
- storage;
- transportation.
Storage is carried out in stainless steel containers for food production. The leading complex consists of separators, filters, coolers. Raw materials are pumped between technological operations using pumps.
The main hardware scheme includes:
- heaters;
- separators;
- pasteurizers;
- coolers;
- storage containers.
Milk is sold in plastic or cardboard containers. Packaging machines are responsible for packaging. Delivery to stores is carried out in trucks with isothermal bodies.
What is profitable to produce from dairy products
All dairies start with the production of milk and cream. These products do not require additional investments, large complexes, a minimum of equipment is enough. They supply milk with different fat content to stores.
To expand the range of dairy products, sour cream and cottage cheese are suitable. These products do not require additional costs, as they can be obtained from the separator. In order for milk to curdle into cottage cheese, it is fermented with acidic microorganisms, and then brought to the desired fat content with cream.
The production of concentrate - powdered milk or cream - is another direction that entrepreneurs choose for their plant. They can be sold at retail, but this is not very profitable. It is much more profitable to look for wholesale customers who produce other food products from them. Powdered milk is obtained from a skimmed product, and powdered cream is obtained from full-fat milk.
A popular way to expand production is to manufacture other dairy products:
- children's cheese;
- curds;
- yogurts;
- fermented baked milk;
- kefir;
- ice cream.
If equipment for the production of dry cream has already been purchased, more condensed milk can be produced. Before spraying to a dry product, the milk goes through a thickening stage, this can be used to produce another product.
The technological scheme for the production of dairy products allows you to expand the range, bring new products to the market. This will allow the company to constantly grow and enter new regions and countries.
Costs and revenues from dairy production
There are several all-Russian giants on the dairy products market that are difficult to compete with. But you can always occupy a regional niche, always supplying fresh products to your area.
The entry threshold for this market is quite high, as the cost of equipment is high. The quality standards are also high, you need to pass several checks before entering the market.
Approximate costs of starting a business:
- workshop rent 200 sq. m - 140,000 rubles;
- production line - 5.5 million rubles;
- warehouse - 1 million rubles;
- salary for employees - 360,000 rubles.
Costs are for production only, excluding farming with cows. The plant needs the following workers: director, accountant, technologist, craftsmen, workers. The plant will operate in 3 shifts.
The plant can produce 1500 liters of milk per day. Raw materials are purchased at 12 rubles per liter, and finished products are sold at 35 rubles per liter. Under these conditions, you can earn 1 million rubles per month. After deducting expenses, the net profit will be 500,000 rubles. Business payback - 1 year. The most profitable for a dairy plant is to enter international markets. Dry concentrates are especially valued abroad. 1 ton of raw materials costs 4,000–5,000 dollars there, and 4,000–5,000 rubles in Russia.
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