Processing of milk and dairy products. The main stages of milk and dairy products

Separation of milk. One-piece milk is subjected to separation to separate it into two fractions - cream and skimmed milk (reverse), as well as for cleaning it from mechanical pollution. The milk separator is separated. Separators consist of the following nodes: Dairy dishes, drum, drive mechanism and casing with bed. Productivity of the most common separators from 50 to 3000 liters of milk per hour.

In the process of separation, it is necessary to achieve the maximum possible separation of fat and reduce its waste into skimmed milk. The main factor affecting the degree of degreasing milk is the magnitude of the fat ball. The fat balls are larger - the better they are separated and above the degree of degreasing milk. The smallest of them (with a diameter of less than 0.1 microns) remain in the formation, as a result of which the fat content of the recess ranges in the range of 0.03 - 0.05%.

Strong milk pollution worsens its separation and reduces degreasing degree. The increased acidity of milk leads to partial coagulation of proteins, which fill the mud space and gaps between the plates, which also worsens the degreasing process and increases the waste of fat in the reverse. The higher the temperature of the milk, the better the separation conditions. Most separators are designed for separating pair milk.

Completeness of the fat branch depends on the correctness of the separator assembly. With a high frequency of rotation of the drum, there is a smaller fluid waste into the reverse. With less milk arrival in the drum, it is longer on the action of centrifugal force, therefore, there is a high probability of full fat.

Pasteurization of milk. Milk, which entered the processing enterprise, is to be re-processing, regardless of whether it was subjected to the farm primary processing or not.

Drinking milk is a product that is produced by dairy plants or workshops for direct consumption. There are many types of drinking milk. It differs in the method of processing, the content of fat, the introduction of fillers and packaging.

According to the processing method, milk is distinguished by raw, pasteurized, sterilized, fuel.

Technology for producing drinking milk Consider on the most common product - pasteurized milk.

Pasteurized is milk, heated to 65 - 98 ° C, cooled and spilled in container.

Technological process of cooking pasteurized milk Includes the following operations: acceptance and evaluation of raw materials, cleaning, normalization in fat, homogenization, pasteurization (74 - 76 ° C - 20 sec.), Cooling (4 - 6 ° C). bottling, capping, storage (0 - 8 ° С no more than 36 hours), transportation.

Milk is taken by mass, subjected to organoleptic assessment and chemical analysis, purified from mechanical impurities. Normalization is carried out using the separator by selecting a part of the cream from the source milk or in the raw reverse milk to the pasteurization. The mixture pasteurize.

So that there were no sluff for cream, to increase the taste of milk and the digestibility of its fat, milk is subjected to homogenization (crushing of fat balls).

Filling milk is made on the filling-closing machines in various containers (bottles, packages, etc.).

The bottle capsule or package is applied with embossed or incommable paint. Name of the manufacturer, product name, volume, number and day of the final implementation, standard number.

Store pasteurized milk at a temperature of 0 - 8 ° C not more than 36 hours from the end of the technological process. Transportation is carried out by specialized vehicles.

Cream is a concentrated fatty part of milk obtained by separating. They are mainly used for oil production and sour cream, used to normalize milk for fat, when producing ice cream, cheese and directly for consumption. Cream produce 8, 10, 20 and 35% fat.

Technological process production cream Includes the following main operations: receiving and analyzing milk, separation, normalization, homogenization, pasteurization (8 - 10% 80 ° C, 20 and 35% - at 87 ° C with shutter speed 15 - 30 seconds, if the acidity of the cream plasma Above 35 ° C, they will not be pasteure, as they can curl), cooling up to 8 ° C, packaging, storage at temperatures up to 8 ° C not more than 36 hours (including at the manufacturer - not more than 18 hours ) and transportation.

Preparation of fermented milk products. Efficiency products are obtained by driving milk and cream with clean crops of lactic acid bacteria with the addition of yeast and acetic acid bacteria or without them.

They play an important role in human nutrition, contain all the nutrients needed for the body in an easily-friendly form, are well digested, possess dietary and therapeutic properties. For example, in 3 hours, the milk is absorbed by the body by 44%, and the prostone - by 95%. Equality 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 milky-sour fermentation (source, acidophilic milk, yogurt, cottage cheese, sour cream); Mixed fermentation products (kefir, koumiss, etc.). In the process of producing mixed fermentation products, besides the lactic acid, alcohol fermentation occurs and, along with lactic acid, volatile acids, ethyl alcohol and carbon dioxide are accumulated.

The essence of the process of the production of fermented milk products is that when introducing lactic acid bacteria into milk, they begin to develop and distinguish enzymes, fermentation of milk sugar. It decomposes to lactic acid, which, acting on proteins, in particular, the casein causes their coagulation (coagulation).

Efficiency products can be prepared by thermostat and reservoir methods.

With a thermostatic method, milk after brewing is immediately poured into bottles, banks or packages and placed in thermostats for riding and ripening (kefir, kums from cow's milk). The finished product is sent to refrigeration chambers, in this way you can prepare all liquid milk products.

When the reservoir way, after entering the crush, the process of ribbon, ripening and cooling is carried out in the same large capacity tanks and only the finished product is bottled into bottles or packages. This method can be prepared by acidophilic, acidophilic-yeast milk, ryazhenka, yogurt, kefir, koumiss.

The technological process includes the following operations: Taking and sorting milk - Normalization - Pasteurization - Homogenization - Cooling - Flooding: Next with reservoir method - Cutting in the reservoir - cooling - ripening - bottling - storage, with a thermostatic method - Pouring - Foundation in the thermostat chamber - cooling - ripening - storage.

The end of the roding is determined by the acidity, density and consistency of the bunch (kefir - 80 ° T, 40 ° T).

Chilled dairy products are stored no more than 3 days at a temperature of 4 - 8 ° C.

Cottage cheese is an acidic product with a large protein content.

Cottage cheese fat (18%), bold (9%), low-fat (0.3%), dietary (11%).

Protein in any cottage cheese at least 15%, maximum acidity is 270 ° t.

Depending on the method of coagulation of milk, cottage cheese is separated into acid and acid-renewed.

Acid cottage cheese is obtained by driving the milk of the milk-eyed yoke, cooked on the pure cultures of lactic acid streptococci, and the acid-rennet - Zakvaya's milk acid with the addition of a rejuve enzyme and calcium chloride.

Milk for the manufacture of cottage cheese is normalized, pastenerizes, cooled to 26 - 30 ° C, it is frustrated by the solder and bends over 6 - 12 hours before the formation of a clush. The concentrate is then cut into cubes with an edge of up to 2 cm for a faster serum separation and heated to 42 - 46 ° C. The heated bunch is maintained for 20 to 30 minutes and cooled at 10 ° C. Bath serum remove.

For more complete removal of serum, the self-presing is used first, and then forced pressing. Cooling up to 8 ° C cottage cheese facing special machines or semi-automatic machines. Store cottage cheese in well-ventilated rooms at a temperature of no more than 8 ° C for no more than 36 hours.

Cheese manufacturing 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, cheese is divided into reels and fermented milk.

In the manufacture of rennet cheeses, a renewed enzyme, pepsin, uses a rennet. Equal milk cheeses are made by deposition of proteins by lactic acid.

The rennet cheeses are divided into the following groups: solid (Swiss, Dutch, Russian, Estonian, Chadder, etc.); Soft (amateur, Smolensky, Roquefort, etc.); brine (cheens, ranks, etc.).

Equal milk cheeses are divided into weathered (green) and fresh (blade, dietary, tea).

In a separate group, recycled cheeses are distinguished (melted with various fillers).

The technology of cheeses is consisted of a number of operations that can be performed differently, which causes the features of a separate type of cheese or group of cheeses.

General technological scheme for the production of solid renewed cheeses Coming down to the following operations: Milk reception - quality definition - normalization in protein and fat - pasteurization - cooling to the coagulation temperature - the introduction of bacterial starters - making salts of calcium and the renewed enzyme - coagulation of milk - production and processing of a bunch - the production of cheese grain - removal of the serum - Second heating - Singing - Determination of the readiness of the cheese mass - molding - Pressing - Solving - Ripening - Packaging - Storage - Implementation.

It is possible to get high quality cheese only from the milk of the highest grade. The yield of cheese depends on the amount of protein and fat in milk. Especially valuable is the milk with a high content of casein, sa, r.

Store cheeses at a temperature of 8 - 12 ° C and air humidity 85 - 87%. The duration of storage 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 A high heating of milk is produced from milk without a second heating, an increased quantity of fermentation (up to 5%) is introduced into milk to the milk (60 - 90 minutes), the slower grain is carried out and the more wet mass is obtained (55 - 60%). In the ripening of cheese, the primary role is played by a lactic acid microflora. There is a splitting of fat with mold fungi, which gives the product acute, specific taste.

Equal milk cheese The "blades" type is prepared from high-quality cottage cheese by subressive raw materials with the addition of various fillers, salts, cream, cumin, fragrant pepper, etc. The taste of cheese is pleasant, fermented. It comes in fresh form. The term of implementation is no more than 24 hours.

Melted Cheeses are made in a large assortment from natural cheeses with the addition of dairy products, flavor fillers, sharp seasonings and spices. Raw materials serve cheeses of varying degrees of maturity and varieties and non-standard cheeses. The optimal melting point of the cheese 80 is 90 ° C. Shelf life - 3 - 6 months. At a temperature of 5 - 8 ° C.

Making canned dairy canned food. The composition of launching milk canned food is regulated by NTD, which determine the content of fat, dry matter, moisture and other components in them.

Before preserving, milk is normalized. To destroy 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 an amount of 16 - 18% of the normalized mixture of milk, which goes to cook. Sugar syrup 70 - 75% concentrations are adjusted to a boil and pumped through a filter into mixing baths.

The process of thickening milk with sugar is carried out under the discharge in vacuumups. The essence of the process in the partial distance from the free water product.

Water removal methods can be different: freezing, molecular filtering, evaporation.

When freezing part of the free water, the mass fraction of dry substances increases to 30 - 40%. With the help of molecular filtration, one-piece milk can be condensed to 18%, skimmed and serum to 30 - 35% of dry substances.

In vacuumups as a result of air discharge, 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 cooling the condensed milk, a part of the milk sugar goes into a full-roller state. The content of it rises to 12%.

Chilled condensed milk after re-checking the moisture content is packaged on the dosage machine.

Milk solid condensed with sugar, which contains moisture not more than 26.5%, dry milk residue at least 28.5%, incl. Fat at least 8.5 and sucrose at least 43.5% is the main product in the group of lamb canned food.

Perspective and profitable is the processing of milk as a business. We describe in more detail the pros and cons of such a project, as well as provide reviews of owners of such complexes. Only by estimating all the nuances and prepared for 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 multiple problems in the calculations, as the milk processing shop should look like. After all, manufacturers offer ready-made elements that are fully relevant to all norms of the sanitary and epidemiological service. You can only trace the organizational moments.

The relevance of the project

The advantage of the creation of a mini-plant for the production and processing of milk is that this product remains basic in the diet of all people. It is impossible to imagine that the full nutrition is so without fermented products. And the fashion for a healthy lifestyle only increases the demand for this type of goods in all cities.

Convenience of business for a novice entrepreneur is also in the fact that the plant can be equipped with a different amount of investment. So, if you focus on small production volumes and focus to start only on one type of product, it is possible to exit complete payback to complete payback. And due to the incoming profits, gradually expand and conquer the wholesale market.

Of the disadvantages of such a project, it is worth noting only:

1. High investment at the start.
2. The need to accurately follow the numerous requirements and standards of the SES and Rospotrebnadzor for the production of high-quality product.
3. Competition with other regional firms that have already won their own consumer.

But if you produce high-quality goods with excellent taste characteristics at adequate value, then in a short period you can expect that people will start learning your brand on store shelves and give it preference.

Product range

Modern modular installations are able to provide milk processing in a variety of species. This gives a chance to offer the consumer exactly what he wants, as well as the most diversified range of products other than other firms.

The most popular are such names:

• pasteurized milk;
• sour cream;
• kefir;
• ryazhenka;
• natural yogurts and with various tastes;
• cream;
• butter;
• cottage cheese and curd masses with fruit fillers.

If each of these goods is also diversified by volume of containers, fatty, and in the sweet products come up with an interesting composition of fillers, it will be possible to significantly increase the trading offer and it is advantageous to stand out among the competitors.

Registration questions

Before purchasing and run the selected equipment, you need to register in the tax service. For this, two forms are suitable:

1. IP is an individual entrepreneurship. In this case, you can count on budget subsidies from the state, assistance at the initial stages of doing business, some tax breaks and simplified payout systems. At the same time, only copies of the passport of the citizen of the Russian Federation, TIN, the statement on the prepared form and the receipt of payment of state duty should be submitted. Time for consideration of documents - until the week.
2. Ltd. - Limited Liability Company. It will give much more advantages in terms of production facilities and finding customers. After all, the legal entity causes confidence in both suppliers and owners of trading networks or shops. Yes, and get a loan in the bank to the organization of the project is much easier. True, you will have to pay great state duty, and the time of registration can stretch to the month. The tax file provides a package of statutory documentation and copies of passports of all founders of the company.

The tax system can be both simplified and united. In each case, it is necessary to carefully calculate which of the options will be more profitable for you. If your customers are VAT payers, then it makes sense to use the tax form of 3 NDFLs.

But that's not all. Before starting the production of milk processing, a number of additional, but equally important documents are obtained:

• Permission to implement (retail and wholesale) and transportation of goods manufactured.
• Veterinary certificate of safety of used raw materials.
• Quality certificate for each type of product.
• Conclusions from sanitary and epidemiological control and Rospotrebnadzor on compliance with the premises, equipment, containers and other elements of the plant existing standards in this field of activity.
• Permission from fire inspection.
• Concluded contracts for the supply of raw materials, utilities, garbage removal, etc.

It is important that each of the products will respond to existing quality parameters. So, when processing milk, you need to focus on such standards:

1. Pasteurized milk - GOST R 52090-2003.
2. Kefir - TU 9222-388-00419785-05.
3. Cottage cheese - GOST R 52096-2003.
4. Smetana - GOST R 52092-2003.
5. Cream - GOST R 52091-2003.

For the release of products 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 goods. For wholesale or retail trade, the corresponding items should also be written.

Raw base

Obviously, the cost of the finished product significantly affects the price of the resulting raw materials. But here it is important to emphasize attention not only on cheap milk, but also on his quality. Therefore, when buying any product, carefully learn the veterinary conclusion about the health of the cows and the composition of products. After all, the characteristics of the produced goods will be completely dependent on this.

You can get raw materials from both private sources (farmers and peasants) and large dairy farms. Commier about the desired supplies in advance to ensure uninterrupted work of the workshop. For this, accurately calculate how much milk needs to produce a quantity 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;
• Adygei cheese - 10 kg;
• serum - 90 kg.

Consider also the moment, will the suppliers bring raw materials to the factory or delivery you will be engaged in yourself. Try not to concentrate the attention only at one source, better for them to be somewhat, so you will save yourself from the risks of forced idle production.

In order 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 products supplied, the necessary volumes and delivery costs. This is although it will complicate the organizational process and increase the initial costs, but will help reduce the cost of finished products, which will benefit you among competitors.

Select room

Find a suitable building under a mini-plant for milk processing may be challenging. After all, many important factors should be taken into account:

1. His remoteness from suppliers of raw materials and potential customers.
2. The dimensions of the total area and the possibility of zoning space in need according to the requirements of the SES.
3. The presence of communications at the proper level.
4. Availability of convenient transportation union nearby, as well as access roads to warehouses.

Sometimes it makes sense to build a similar workshop from scratch so that all parameters exactly comply with the standards and requirements of controlling services. You need to trace all the systems: ventilation, electricity, water supply (hot and cold), heating, sewage.

Do not forget to place areas for the production workshop, warehouse, refrigeration, laboratory, bathroom and recreation rooms, administrative premises. Trace the fire alarm and automatic fire extinguishing system.

Equipment

Today, for those who wish to make money on the processing of milk, there are quite profitable and convenient offers. The modular workshop is the perfect solution for a novice entrepreneur, as it helps to quickly equip the room according to the SES standards and at the same time spend the minimum of time.

Of course, depending on what processing products you are oriented in your production, you need to choose and suitable items. But for a full-fledged complex you can immediately purchase everything you need:

• sanitary and warehouse module;
• ready-made production workshop with universal apparatus for processing different types of ferocular products (separators, pasteurizers, oils);
• household module (dressing room, bathroom, snepsuscase);
• laboratory where the quality and composition of the products are checked;
• refrigerators for storing a perishable goods.

If you purchase all the components individually, then the total amount may be much higher than that of the finished complex. Also bother about a sufficient number of furniture, reagents, containers and packaging, devices, inventory, etc.

To ensure timely delivery of raw materials and deliveries of goods to customers, we need your own transport. For this, a fairly simple cargo car. But since dairy products are characterized by the fact that it spars very quickly, especially in the summer, it is better to purchase refrigerators.

Milk processing at home

Separately, it is worth saying about the possibility of producing such goods without serious investment and with minimal organizational issues. For example, if there is a private farm and several cows, it is possible to establish a simple processing of milk on sour cream, cheese, kefir or butter even in your kitchen.

To do this, it is enough to purchase one or two compact apparatus: separator, oil, cream separator, pasteurizer, yogurtnitz. Their quantity, power, model and cost depend only on your ambitions and preferences.

To establish such a small production, it is not necessary to even make a large cattle content. You can buy raw materials from neighbors. But in any case, be sure to ensure that all certificates and veterinary confirmations are available. Only so your activity will be legal.

Staff

Most often, milk processing requires round-the-clock workshop. For this, they organize three shifts for 8 hours. In each of them such regular units must be present:

1. Two workers.
2. Master to establish devices.

The usual 5-day schedule is suitable only for the manager, accountant, technologist and a laboratory assistant. You can also hire a cleaner and security guard. Be sure to each employee must have a definite qualification and education, with the exception of technical personnel.

Each of them encloses an employment contract with wages, social security. Trace the presence of sanitary books that include access to working with food products. Passing medical examinations need every 6 months.

Dairy goods are distinguished by the fact that they are very quickly spoiled, they have an extremely short shelf life. It is desirable to implement them on the day of production, so it is necessary to establish stable and reliable sales channels. Depending on the volume of the processed raw materials and varieties of products, such connections can be established:

• private grocery stores;
• large trading networks in the region;
• wholesale bases;
• catering establishments (restaurants, cafes, dining rooms);
• firms involved in the preparation and sale of finished products, frozen semi-finished products, etc.

To increase buyers' confidence, as well as the most widely distributed information about the taste and quality of products of your own brand, you need to engage in the advertising campaign:

1. Place ads on television, in newspapers and magazines.
2. Create a website on the Internet with the ability to make a wholesale order.
3. Use social networks, forums and other ways of active advertising.
4. Place information on the transport of firms.
5. Print printing promotional products and put it in stores where your product is represented.

To establish permanent sales channels, it is best to enter your personal contact with trading owners. By drawing up a contract for long-term cooperation, you can not worry about finding customers, since you will be provided with stable orders for the goods.

Here you can download for free as sample.

Financial part

Depending on the selected production volumes, specific products on which your activity focuses, and other points will be different and the size of investments on the organization of the case will be different. This may be as a sum of 500 thousand rubles, 2 million and 9 million. The return on the project will also become different - from six months to 3-4 years.

Therefore, before writing a business plan, consider all the nuances - our financial opportunities, experience doing business, the need for various supplies, the availability of raw materials, etc. In any case, the profitability of the idea is estimated quite high 20-30% depending on the tools spent.

Revenues to calculate even more difficult, as many factors affect this moment. For example, if you acquire milk from farmers, the cost of liters is estimated at about 12-16 rubles. At the same time, the processed pasteurized product you already sell 35 rubles. If you do the production of cheese, sour cream, oils and other products, then the markup will be even higher. That is, this is a favorable project anyway.

Video: Milk processing.

What is a processing technology

Source raw materials and materials

In dairy production, the farm carries the cost of raw materials that form the basis of dairy products during its manufacture. It is about the costs of natural milk, cream, cottage cheese, sour cream, etc.

The unit of income of milk-raw materials is chosen by the economy. It can be, for example, the mass of the net milk-raw material, recalculated into the values \u200b\u200bof the proper mass of the net according to the basic all-Russian norm of mass fraction of fat.

In addition, basic materials are used - what is directly included in the product. These include: Razkat, biomass, sugar, candied, raisins, vanillin, salt, cocoa, coffee, vegetable oil, dietary flour, etc.

Technological phases

In specific conditions for conducting an agricultural organization, milk processing can be organized by one of two options:

• in relatively small sizes in episodic operations;
• constantly and large quantities on the dairy or in the workshop.

So, if the production is slightly or not carrying a permanent nature, then individual technological phases (redistributes) are not allocated. In this case, the cost of individual types of milk processing products (cream, sour cream, oil, cottage cheese, etc.) is determined on the basis of the total amount of costs for certain types of products. This is done proportional to the selected database recorded in accounting policies.

However, if milk processing is permanent production, then the cost accounting is carried out on the following redistribution:

• milk - on cream;
• cream - on the oil;
• degreased milk - on low fat curd.

Waste and marriage

Under return waste, the remains of raw materials formed in the process of transformation of the feedstock into finished products are understood.

The production of production also includes stripping and trimming of cottage cheese and cheese, implemented on animal feed. The marriage is divided into corrected (cottage cheese, cream, sour cream, sank oil, etc., communicated with the help of a job to established standards and technical conditions and implemented after this as standard products) and the final one. In the latter case, we are talking about finished products and semi-finished products that cannot be used in direct intended. Their correction is technically impossible and economically inappropriate.

At the same time, they can be sold or used as re-raw materials for processing on other types of products:

• creamy non-standard oil can be recycled into the foam;
• cheese and cheese, cottage cheese and low-fat - in melted cheese;
• sour milk, kefir and prokobvash - in cottage cheese.

How to calculate the cost of production

At the first frontier, the cost of cream is determined.

For this, out of total costs, including the cost of organizing production and management, deduct the cost of skimmed milk at sales prices. The remaining value is referred to the amount of cream obtained.

On the second frontier, the cost of butter is calculated.

For this, from the cost of the costs, taken into account at this stage, including the cost of cream and distributed costs for the organization of production and management, deduct the cost of by-products (patch). The latter is taken at the prices of selling or planned cost when used on animal feeds of their farm.

The remaining amount of costs are attributed to the resulting main products - butter.

Similarly, the cost of production is determined and in other converters in the presence of separate cost accounting. For example, in the production of cheese, bold cottage cheese, condensed milk.

By what rules to take into account the costs

The debit of the specified account reflects the costs of processing milk, and on the loan - the yield of dairy products. The balance means the residue of the unfinished production, which is considered to be products of partial readiness, such as swarzask, 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 into production by planned value.

It has already been said that the cost of the product is determined at each stage of recycling. Now you can clarify: for this it is used by the debit of account 20 subaccount "Industrial production", analytical sign "Milk processing". From this indicator, the cost of by-products is subtracted at the price of possible sale or use.

The raw material transferred to production is recorded in accounting on the analytical accounts "Milk Processing" and "Milk", open to subaccounts of accounts and:

Debit 20 subaccount "Industrial production" Analytics "Milk Recycling"

Credit 10 subaccount "Raw materials and materials" Analytics "Milk"

Received raw materials in production.

Finished products are taken into account using an account 40 "Production" or without it. The selected option is fixed in accounting policies.

In the first case, wiring are drawn up:

Creamy cream;

Debit 10 subaccount "Feed" analytical score "Side Product Processing"

Credit 20 subaccount "Industrial production" Analytics "Milk Recycling"

Accounting by-product used as animal feed.

In the second case (when applying account 40), for example, when receiving cream, records are drawn up:

Debit 43 subaccount "Production of industrial production" Analytics "Cream"

Credit 40 Analytics "Cream"

Products are credited in assessment at regulatory cost;

Debit 40 Analytics "Cream"

Credit 20 subaccount "Industrial production" Analytics "Milk Recycling"

The actual cost of products at the end of the reporting period was written off.

The deviation of the actual production costs from the regulatory is determined by comparing debit and credit turnover on account 40 for the last number of reporting period.

Will special forms

Upon expiration of the reporting period in accordance with the work plan, the first instance of the statement with the attached acquires and expenditure documents is rented in the accounting department, and the second remains at the processing point as a document confirming the execution of the operation.

The application of this form should be reflected in accounting policies.

What regulatory documents keep at hand

• Methodological instructions on the procedure for recalculating the current raw material consumption standards into the norm of basic fatty milk per unit of finished products at the enterprises of the dairy industry (the letter of Minmasolprom of the USSR dated November 25, 1974 No. 1-10-8412);
• Methodological instructions on the procedure for conducting primary accounting and the implementation of operational control over the cost of raw materials on the production of finished products and semi-finished products at the Milk Industry enterprises (the letter of Minmasolprom of the USSR dated April 14, 1981 No. 1-10-2449);
• Norms of leakage paper bags and packets made of polyethylene film with dairy products during transportation, storage and implementation in the trading network, approved by the order of the State Agro-Industrial Committee of the RSFSR, Ministry of Internal Affairs of the RSFSR of November 18, 1986 No. 939, No. 255;
• Costs of consumption and loss of raw materials in the production of whole milk products at the enterprises of the dairy industry and the organization of work on the rationing of raw materials consumption, approved by the order of the State Code of the USSR of December 31, 1987 No. 1025;
• Federal Law of June 12, 2008 No. 88-FZ "Technical Regulations for Milk and Milk Products".

Industrial milk processing may include several stages, each of which is a certain dairy product.

Milk production has changed a lot in recent years. Milking no longer need to milk every cow separately - the whole process is automated. After receiving the product is treated in a special way to get rid of possible infections. Quality controllers check products, then it is packaged and delivered to the consumer.

Most often, the processes for obtaining raw materials and the production of the final product pass at different plants. Milk - the main raw material, which is obtained on farms from cows. It is normalized or passed through the separator and another product is obtained - cream. Milk and cream are delivered to production for the manufacture of dairy products. Raw materials check for quality. Special attention is paid to the composition - quantity:

Technological process of milk production

• proteins;
• fats;
• carbohydrates;
• other substances.

Also evaluate the smell and taste - it should not be:

• chemical impurities;
• slow luckers, wormwood, garlic.

Next, the milk is cleaned and cooled. For this, separator and filtering machines are used. A march or polyethylene fabric is used as filters, which is periodically changed. The product is cooled with ice or water. Simultaneously, cream is added to the milk to bring fat percentage to the desired value.

The pasteurization process is an important stage of production, as it allows you to protect consumers from infections and bacteria. For this, the fluid is heated to a temperature of 65-90 degrees. The higher the temperature, the less time you need to pasteurization. It is important that in the process of milk has not changed the color, taste, odor and consistency. In Russia, raw materials most often pasteurize 30 minutes at 65 degrees in the tubs with a volume of 300-600 liters. Milk is supplied between the heated plates with a thin jet, so it is quickly heated. After that, it is immediately cooled between plates with cold water.

The last stage - packing in polyethylene packages, bottles or cardboard boxes. The machine stipulates the date of production and the expiration date on the package. Dairy products are sent to the shops.

Production of organic milk

The production of pasteurized milk is not considered environmentally friendly. Against the background of popularizing a healthy lifestyle, farmers began to produce environmentally friendly milk.

The first thing is necessary for this - ecological animal husbandry. For cows allocate a big pasture. They are not kept locked, but allocate spacious overheads. Farmers carefully follow the nutrition of animals. It is important that 70% of the feed is environmentally friendly.

To produce organic dairy products, it is impossible to stimulate the growth and productivity of cows with chemicals and hormones. To extend the product storage period, chemical preservatives are not used, only salt and lemon juice. Packaging for dairy products should also be made of environmentally friendly materials.

Production of fermented products

Equality products include:

• yogurt;
• kefir;
• ryazhenka;
• bifox;
• "Snowball."

All of them are produced on the basis of the dairy base and special fungi.

The production of fermented milk products begins with heat treatment of milk. In special tanks, it is keen and cooled. For some time kefir matures, then it is bottled and sent to the shops. In the process of ripening, kefir acquires a specific taste that distinguishes it from the prokobyvashi.

Yogurt today produce from dry milk to save on raw materials. They add aromatic additives, thickeners and sweeteners. Manufacture of natural yogurt without additives - the cost process, only manufacturers of organic products are engaged.

Milk Production Equipment

For the release of milk, machines, baths and large containers for the storage of dairy products are used. Products are cleaning, normalization, pasteurization, packing. For each operation, their complexes are intended.

The pasteurization line includes equipment for:

Equipment in the dairy shop

• reception;
• cooling;
• processing;
• storage;
• transportation.

Storage is carried out in stainless steel containers for food production. The presenter complex consists of separators, filters, coolers. Raw materials pumped between technological operations with pumps.

The main hardware circuit includes:

• heaters;
• separators;
• pasteurizers;
• coolers;
• storage tanks.

The sale of milk is carried out in a plastic or cardboard package. Packaging corresponds to packing machines. Delivery to shops is carried out in trucks with isothermal bodies.

What is profitable to produce from dairy products

All dairy plants start with milk and cream production. These products do not require additional investments, large complexes, a sufficient minimum of equipment. They deliver milk shops with different fat content.

For the expansion of the range of dairy products, sour cream is suitable and cottage cheese. These products do not require additional costs, as they can be obtained on the separator. In order for milk to curl into cottage cheese, it is broken with acidic microorganisms, and then bring to the desired fatty cream.

Concentrate production - dry milk or cream is another direction that entrepreneurs choose for their plant. They can be sold in retail, but it is not very profitable. It is much more profitable to look for wholesale customers that produce other foods from them. Dry milk is obtained from a skim product, and dry cream is made of fatty milk.

The popular method of expanding production is the manufacture of other dairy products:

• children's cheese;
• curds;
• yogurts;
• ryazhenka;
• kefir;
• ice cream.

If equipment has already been purchased for the manufacture of dry cream, you can produce more condensed milk. Before spraying to dry product, the milk passes the stage of thickening, it can be used to issue 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 enterprise to constantly grow and enter new regions and countries.

Costs and income from dairy production

In the market of dairy products there are several All-Russian giants, with which it is difficult to compete. But you can always take the regional niche, delivering always fresh products to your area.

The input threshold for this market is quite high, as the cost of equipment is high. Also high quality standards, you need to go through several checks before entering the market.

Exemplary business opening costs:

• rent a shop of 200 square meters. m - 140 000 rubles;
• production line - 5.5 million rubles;
• warehouse - 1 million rubles;
• salary staff - 360,000 rubles.

Costs are indicated only for production, excluding farming with cows. The plant needs the following employees: director, accountant, technologist, master, workers. At the same time, the company will work in 3 shifts.

During the day, the plant can produce 1500 l of milk. Raw materials are purchased by 12 r. / L., And finished products are sold at 35 rubles / l. Under these conditions, 1 million rubles can be earned a month. Over the expenditure, net profit will be 500,000 rubles. Business payback is 1 year. The most profitable for the dairy plant is to enter international markets. Especially abroad are valued dry concentrates. 1 ton of raw materials is 4000-5000 dollars, and in Russia 4000-5000 rubles.

In contact with

Odnoklassniki.

Residents of rural areas are currently very rarely held by milk cattle, and to the owners of cows or goats often lifted the turn for an environmentally friendly product.

But if there is a demand, then why not offer more? Why not use how the business idea of \u200b\u200bthe processing of milk at home?

Advantages of dairy business

It became profitable to engage in the processing of milk, because producers of dairy products receive the following benefits:

• dotations from the budget;
• liberation from district and regional tax payments;
• delay basic taxes.

These benefits allow many entrepreneurs to start their small profitable business.

What you need to open

Like any entrepreneurial case, the processing of dairy products requires legal registration of business and investment of funds.

Legally, the initial stage will require the following documents:

• Certificate of private entrepreneurship.
• Permission to retail trade produced from milk products (at first it may be a small kiosk in front of a home or sale from the car in the agricultural market).
• Veterinary evidence of the established sample for dairy animals, if you plan to produce a goat or cow's milk yourself.
• Help confirming sanitary standards for breeding cows for the supply of raw materials for processing.

At first, especially if it is not possible to care for a large flock, you can buy milk from other manufacturers at wholesale prices.

The purchasing wholesale price is approximately 24 rubles per liter, and the cost of receipt is twice as smaller. It would seem unnecessary costs.

But perhaps someone would be more profitable to buy milk and produce more cream or cottage cheese than spending time to care for the herd.

But is it profitable to buy milk from the population? For example, about 3 liters of raw materials are somewhat used to produce 1 kg of sour cream.

In this case, the profit will be more if you keep your flock, but in the case of procurement you can increase the volume of products at any time and do not depend on the level of ketv.

It will also be necessary to purchase a mini-shop for product recycling.

Rates for mini-shop differ in terms of product processed and function available in equipment. At the initial stage, it is recommended to purchase a simple, inexpensive model.

Thus, the purchase of animals and the acquisition of equipment will require investments on average 70-150 thousand rubles, while the monthly profit will be 20-50.

How to start working

Before purchasing animals and equipment, it is worth making a plan for which you have to work.

It must be taken into account:

• The cost of buying animals.
• Mainports for care for the increased herd (perhaps you have to hire permanent or seasonal workers).
• The method of delivering the product to the processing shop (the cost of gasoline, if the raw materials are delivered independently, or additional costs of payment of the driver's services).

The number of profit is highly overstated undesirable, because there are different circumstances.

For example, in the arid season, the supremes fall sharply, and after the recovery of dairy, it will take some time, which means that the performance of the mini-workshop will also be much reduced in this period.

This trouble will affect not only those who contain their own herds, but also those who work on the commodity purchased - it will not be possible to purchase it in the required quantity.

The discrepancy of the planned and real results can lead to disappointment, although all the troubles are temporary, even small losses (most likely losses it is desirable to mention in the plan) are possible at all stages of business.

But by calculating the costs and profits and even starting to act as the paragraphs of the plan, you should not stop there.

Most safe business

For someone, especially for people of retirement age, the amount of 70-150 thousand rubles. It seems huge, and someone is simply not confident in their abilities and fears to start a new thing from fear to burn.

But there is a safe way to open your case. What is it?

Most people having milk animals are probably a separator for personal needs, or it can be purchased (cost will be from 5 thousand rubles - it depends on the manufacturer's company and on the volume of functions performed).

By producing sour cream or cottage cheese using a separating device, you can start your little business.

To open your mini-enterprise, you will need:

• Legal documents listed above.
• Purchase 1 cow or 2-3 goats (costs will be 15-30 thousand rubles, depending on the breed of animals and their dairy). At first, you can do without buying livestock, and find permanent suppliers of raw materials.

Making sure the profitability of the open business, you can gradually buy the necessary equipment and increase production.

According to economic research, milk processing at home as a business with the support of the state is a successful undertaking of the opening of its own small case and for earning the starting capital to further expand the production.

Perhaps someone's small farm with a home separator will turn into a huge dairy.

In contact with