ANALYSIS OF THE RAW MATERIAL COSTS SHARE IN THE PRODUCTION OF THE SEA BUCKTHORN MASHED WITH SUGAR

The purpose of the study is to estimate the share of raw material costs in the production of sea buckthorn mashed with sugar, according to the recipes developed at the Department of Canning Technology and Food Biotechnology of the Institute of Food Production of the Krasnoyarsk State Agrarian University. Tasks: to carry out a raw calculation of obtaining juice with pulp from wild-growing sea buckthorn berries with various pre-treatment methods; calculate, using the cost accounting methodology based on the recipe, the raw cost of juice from sea buckthorn berries with pulp; to compare the raw cost of a food product – sea buckthorn mashed with sugar, according to four developed recipes. The study was conducted at the Department of Canning Technology and Food Biotechnology of the Institute of Food Production of the Krasnoyarsk State Agrarian University in 2022. The object of the study is juice obtained from wild sea buckthorn berries collected in the Tomsk Region during the period of technological maturity, and sea buckthorn mashed with sugar. The calculation of the raw cost of juice with pulp from sea buckthorn berries with various pre-treatment methods was carried out. More efficient use of raw materials is ensured by the enzymatic treatment of sea buckthorn berries with pectolytic enzymes – the cost of raw materials amounted to 317.54 rubles for 1 kg of juice, without preliminary processing of raw materials – the costs increased to 351.12 rubles for 1 kg of juice. Treatment of sea buckthorn berries with enzymes of pectolytic action leads to a reduction in the raw cost of sea buckthorn juice by 9.5 %. Raw material costs in the production of juice from sea buckthorn berries and their impact on the raw cost of sea buckthorn mashed with sugar (fructose) in accordance with the recipes developed at the Department of Canning Technology and Biotechnology of the Krasnoyarsk State Agrarian University are analyzed. The calculated data showed that in recipe № 1 (sea buckthorn mashed with sugar) (raw material cost of the product is 372.37 rubles per 1 kg) there is a decrease in raw materials costs by 20.26 % compared to recipe № 4 (the cost of the product was 495.59 rubles for 1 kg).