Assessment of economic efficiency of putting the functional food products into production

Abstract

Relevance. Economic efficiency is the most important fact when introduction the new types of products into production. The article represents an assessment of the economic efficiency in case of introducing of the functional food products into mass production. An assessment of the costs of launching products into production has been conducted; the selling price of a unit of production will be 67.70 rubles per one piece. It has been established that due to the introduction of new types of products into production, the proceeds will increase in 3 years by 623.88 thousand rubles, which is more than 8%. It has been calculated and proven that investments in this project will be quite profitable, as confirmed by the positive value of the net present value. The estimated payback period of the project will be 4 months. Investment in this project will help to increase the return on costs from 21.21% to 21.39% and the return on sales from 17.50% to 17.62%.Results. The results of analysis of the economic efficiency of implementation of project for the production of a functional bakery product, confirm that this project is cost-effective.