Financial Feasibility Analysis of Chocolate Spread with Coconut Ingredients as Agroindustrial Product

Abstract

Chocolate spread is a type of paste which is mostly spread on breads and pastries. This research was conducted by calculating financial feasibility of chocolate spread with addition of coconut flour and coconut sugar produced by Yayasan Suren untuk Indonesia. The aim of this research is to observe the financial feasibility of chocolate spread with addition of coconut flour and coconut sugar in order to obtain its development strategy on production management and marketing. The results showed BEP value of 16659,4; PBP (year) value of 1,9; NPV value of 20389635,9; IRR value of 1526% and B/C ratio of 1,05. Therefore, based on financial feasibility analysis, this business is feasible to execute. Furthermore, based on sensitivity analysis using four scenarios, this business is not feasible to execute while undergoes increasing of price of raw material as big as 4% and decreasing of selling price as big as 3%. Based on those scenario, NPV value of this business was Rp -194.353.160,28 (<0); followed by value of IRR, Net B/C, payback period and BEP were 10,94%; 1,00; 7,88 and 155.020,62 respectively.

Retracted: Effects of major ingredients (grape syrup, milk powder, and walnut paste) levels on physiochemical, rheological, and sensory attributes of walnut spread

“…Traditionally, the ball mill equipped with a horizontal feed cylinder located on the top of 3-5 vertical stacked rollers. When the mixed materials passes mechanical or hydraulic rollers, all the crystal sugar and solid materials break to very fine particles (~30 um), which cannot be felt on the tongue (Amevor et al, 2018;Savitri et al, 2021). This is the main reason that many people like the excellent taste of…”

Effects of high‐protein milk powder, linseed paste, and grape molasses levels on physiochemical, rheological, and sensory attributes of linseed spread

“…The ball milling was continued until the particle size reached ~30 μm. According to sensory scientists, the grinding process of solid and paste materials should be continued until they break into very fine particles (~30 um), which cannot be felt on the tongue (Amevor et al, 2018 ; Savitri et al, 2021 ). To prevent contamination, the prepared LS was shaped and wrapped in aluminum foil (Bolenz et al, 2014 ).…”

Feasibility analysis of hybrid corn farming in Karanganyar Regency

“…This shows that hybrid corn farming is feasible. Sensitivity analysis or analysis of price changes is emphasized on product prices because, in general, the prices of production factors are more stable than product prices [21,22]. In other words, production costs are relatively stable while the amount of revenue fluctuates according to product prices.…”