Milk processing technology includes a number of basic operations carried out in the production of certain dairy products:
1. Reception, cleaning and cooling.
Long-term- heated to 63-65°C with holding time for 30 minutes.
Short term- up to 72-76°C with holding time for 15-20 seconds.
Instant- up to 85-90°C without holding.
6. Sterilization- this is heating milk above the boiling point (above 100 ° C). This destroys all vegetative forms of bacteria and their spores. In the dairy industry, sterilization of milk and dairy products is carried out in two ways: in the flow before bottling and in the container after bottling.
The range of dairy products is varied and the production of each product has its own technological features. Let's consider the production technology of basic products.
Drinking milk by mass fraction of fat can be non-standardized (natural, whole without the addition of skim milk or without partial separation and not containing any fillers or additives), normalized (with the addition of skim milk or cream to establish the required mass fraction of fat, fillers and additives), low-fat (obtained by separation of natural whole milk).
Depending on the fat content - low-fat (0.1%), low-fat (0.3; 0.5; 1.0% fat), low-fat (1.2; 1.5; 2.0; 2.5 % fat), classic (from 2.7 to 4.5% fat), fat (from 4.7 to 7.0% fat), high-fat (from 7.2 to 9.5% fat). According to the method of heat treatment, milk is distinguished between raw, pasteurized, pasteurized baked, sterilized; by type of additives and fillers - fortified protein (with the addition of vitamin C), milk with cocoa, milk with coffee; by type of packaging - raw or pasteurized in flasks or tanks, pasteurized or sterilized in bottles or bags.
The technological process for the production of drinking milk is carried out according to the following scheme: cleaning, normalization, homogenization, pasteurization or sterilization, cooling, filling with packaging and storage.
Dairy products can be divided into the following groups: fermented milk drinks; sour cream; cottage cheese; curd products. Fermented milk drinks include various types of yogurt (common and mechnikovskaya yogurt, Varenets, fermented baked milk, yogurt, etc.), kefir, kumis, and acidophilus drinks. In addition, fermented milk drinks are produced from buttermilk and whey. Fermented milk products are obtained by fermenting pasteurized, sterilized or baked milk, cream, buttermilk and whey with starter cultures, which include various lactic acid bacteria, sometimes yeast, and to obtain products for therapeutic and prophylactic purposes - bifidobacteria .
To produce fermented milk products, powdered and condensed milk, caseinates, buttermilk, whey, fruit, berry and vegetable fillers, granulated sugar, food flavorings, dyes, sweeteners and product structure stabilizers are also used. Fermented milk drinks are also produced based on soy. Based on the type of fermentation, fermented milk products are conventionally divided into two groups: those obtained as a result of only lactic acid fermentation (plain kvass, sour cream, cottage cheese, etc.) and mixed fermentation - lactic acid and alcohol (kefir, koumiss).
The production of fermented milk products consists of the following processes: acceptance and sorting of milk, normalization, homogenization, pasteurization and cooling, fermentation, ripening, cooling, maturation, storage and sales. There are two methods for producing fermented milk drinks - tank and thermostatic.
Reservoir - a method in which fermentation, souring of milk and ripening of drinks are carried out in one container.
Thermostatic- a method in which the fermentation of milk and the maturation of drinks is carried out in packaging in thermostatic and refrigeration chambers.
Butter- a high-calorie product that is obtained from cream. The approximate consumption rate of milk per 1 kg of butter is 19-24 kg.
There are two ways to produce oil:
Method of whipping cream involves the production of butter grains from cream of medium fat content (30-35%) and its subsequent mechanical processing. Oil can be produced using this method in periodic (roller and rollerless) and continuous oil producers.
Method for converting high fat cream (82% fat or more) consists of a thermomechanical effect on high-fat cream in special devices.
Cheese is a food product produced from milk by coagulating proteins, processing the resulting protein clot and subsequent maturation of the cheese mass. During ripening, all components of the cheese mass undergo profound changes, as a result of which flavoring and aromatic substances accumulate in it, and the consistency and pattern characteristic of this type of cheese are acquired.
The international standard has adopted a classification based on three main indicators of cheese ( mass fraction of moisture in low-fat cheese, mass fraction of fat in dry matter and the nature of ripening).
By mass fraction of moisture in low-fat cheese cheeses are divided into very hard (less than 51%), hard (49-56%), semi-hard (54-63%), semi-soft (61-69%), soft (more than 67%).
By mass fraction of fat in dry matter : high fat (more than 60%), full fat (45-60%), semi-fat (25-45%), low fat (10-25%) and low fat (less than 10%).
By nature of maturation : ripening - from the surface and from the inside; ripening with mold - on the surface and from the inside; without ripening or unripening.
Cheese production technology consists of the following stages and technological operations:
- preparing milk for cheese production: quality control and sorting of milk; milk reservation; milk ripening; normalization; heat treatment; vacuum processing; milk ultrafiltration;
- preparing milk for coagulation: adding calcium chloride to milk; adding potassium or sodium nitrate to milk; use of bacterial starters and concentrates;
- receipt and processing of the clot: milk curdling; curd and curd processing;
- cheese molding; self-pressing and pressing of cheese; salting cheese;
- ripening of cheese.
The duration and modes of technological operations are different for different types of cheese. The approximate consumption rate of milk per 1 kg of cheese is 11-14 kg.
Secondary dairy raw materials. When separating milk, producing sour cream, butter, natural cheeses, cottage cheese and milk protein using traditional technology, normal by-products are obtained - skim milk, buttermilk and whey, which are currently designated by a conventional general term - nom “secondary dairy raw materials”. When producing 1 ton of butter, up to 20 tons of skim milk and 1.5 tons of buttermilk are obtained; when producing 1 ton of cheese and cottage cheese - up to 9 tons of whey. Skim milk is also obtained by normalizing whole milk for fat.
The range of products produced from recycled dairy raw materials is very wide.
Low-fat drinking milk, dietary fermented milk products, acidophilus milk, yogurt, kefir, kumiss, low-fat cottage cheese and curd products, low-fat cheeses and various drinks are produced from skim milk.
From sweet buttermilk (after the production of sweet cream butter) fresh buttermilk is made, drinks “Coffee”, “Ideal”, “Bodrost”, etc. Sour buttermilk (after the production of cultured butter) is used to make dietary buttermilk and a sweet drink.
Milk (whey) kvass, a “milk champagne” type drink, an acidophilus-yeast drink, protein mass (cottage cheese, pasta, cheese curds), etc. are produced from whey.
Milk separation. Whole milk is subjected to separation to separate it into two fractions - cream and skim milk (skimmed milk), as well as to clean it from mechanical impurities. Milk is separated using separators. Separators consist of the following components: milk container, drum, drive mechanism and housing with frame. The productivity of the most common separators is from 50 to 3000 liters of milk per hour.
During the separation process, it is necessary to achieve the maximum possible separation of fat and reduce its waste in skim milk. The main factor influencing the degree of skimming of milk is the size of the fat globule. The larger the fat globules, the better they are separated 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 milk, as a result of which the fat content of the skim milk varies between 0.03 - 0.05%.
Severe contamination of milk impairs its separation and reduces the degree of defatting. Increased acidity of milk leads to partial coagulation of proteins, which fill the mud space and gaps between the plates, which also worsens the defatting process and increases fat waste. The higher the temperature of the milk, the better the separation conditions. Most separators are designed for separating fresh milk.
The completeness of fat separation also depends on the correct assembly of the separator. At a high drum rotation speed, there is less waste of fat back. With less milk entering the drum, it remains under the influence of centrifugal force for a longer time, therefore, there is a greater likelihood of complete fat release.
Pasteurization of milk. Milk that has arrived at 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 processing method, fat content, introduction of fillers and packaging.
According to the processing method, milk is distinguished between raw, pasteurized, sterilized, baked.
We will consider the technology for producing drinking milk using the most common product - pasteurized milk.
Pasteurized milk is milk that has been heated to 65–98 °C, cooled and poured into containers.
Technological process for preparing pasteurized milk includes the following operations: acceptance and evaluation of raw materials, cleaning, normalization for fat, homogenization, pasteurization (74 – 76 °C – 20 sec.), cooling (4 – 6 °C). bottling, capping, storage (0 – 8 °C for no more than 36 hours), transportation.
Milk is taken by weight, subjected to organoleptic evaluation and chemical analysis, and purified from mechanical impurities. Normalization is carried out using a separator by selecting part of the cream from the original milk or adding skim milk to the raw milk before pasteurization. The mixture is pasteurized.
To avoid cream settling, to improve the taste of milk and the digestibility of its fat, milk undergoes homogenization (crushing of fat globules).
Milk is filled using filling and capping machines into various containers (bottles, bags, etc.).
The name of the manufacturer, the name of the product, volume, date and day of the deadline for sale, and the standard number are applied on the capsule of the bottle or package with embossing or indelible ink.
Pasteurized milk is stored 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 is produced in 8, 10, 20 and 35% fat content.
Technological process of cream production includes the following main operations: reception and analysis of milk, separation, normalization, homogenization, pasteurization (8 - 10% at 80 °C, 20 and 35% at 87 °C with a holding time 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 temperatures up to 8 °C for no more than 36 hours (including at the manufacturer - no more than 18 hours ) and transportation.
Preparation of fermented milk products. Fermented milk products are produced 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 easily digestible, and 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); mixed fermentation products (kefir, kumiss, etc.). In the process of producing mixed fermentation products, in addition to lactic acid, alcoholic fermentation also occurs and, along with lactic acid, volatile acids, ethyl alcohol and carbon dioxide accumulate.
The essence of the process of producing fermented milk products is that when lactic acid bacteria are added to 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 them to coagulate (clotting).
Fermented milk products can be prepared using thermostatic and tank methods.
With the thermostatic method, milk after fermentation is immediately poured into bottles, jars or bags and placed in thermostats for ripening and maturation (kefir, kumiss from cow's milk). The finished product is sent to refrigeration chambers; all liquid fermented milk products can be prepared using this method.
With the tank method, after adding the starter into the milk, the process of ripening, ripening 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, and koumiss.
The technological process includes the following operations: reception and sorting of milk – normalization – pasteurization – homogenization – cooling – fermentation: further with the tank method– ripening in a tank – cooling – maturing – bottling – storage, with thermostatic method– bottling – fermentation in a thermostat chamber – cooling – ripening – storage.
The end of ripening is determined by the acidity, density and consistency of the curd (kefir - 80 °T, yogurt - 110 °T).
Refrigerated 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.
The cottage cheese produced is fatty (18%), semi-fat (9%), low-fat (0.3%), dietary (11%).
Protein in any cottage cheese is at least 15%, maximum acidity is 270 °T.
Depending on the method of milk coagulation, cottage cheese is divided into acidic and acid-rennet.
Acid curd is produced by fermenting milk with lactic acid starter prepared from pure cultures of lactic acid streptococci, and acid-rennet curd is obtained by fermenting milk with lactic acid starter with the addition of rennet and calcium chloride.
Milk for making cottage cheese is normalized, pasteurized, cooled to 26 - 30 ° C, fermented with starter and fermented for 6 - 12 hours until a curd forms. Then the curd is cut into cubes with an edge of up to 2 cm for faster separation of the whey and heated to 42 - 46 ° C. The heated curd is kept for 20 - 30 minutes and cooled by 10 °C. The serum is removed from the bath.
To more completely remove whey, self-pressing is used first, and then forced pressing. Cottage cheese cooled to 8 °C is packaged in special automatic 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 making technology. Cheese is a dairy product that contains a large amount of protein (20 - 45%), fat - up to 50%, as well as salt (1 - 8%) and water (38 - 55%).
Based on the method of milk coagulation, cheeses are divided into rennet and fermented milk cheeses.
In the production of rennet cheeses, rennet and pepsin are used. Fermented milk cheeses are made by precipitating proteins with lactic acid.
Rennet cheeses are divided into the following groups: hard (Swiss, Dutch, Russian, Estonian, chaddar, etc.); soft (amateur, Smolensk, Roquefort, etc.); brine (cheese cheese, chinakh, etc.).
Fermented milk cheeses are divided into aged (green) and fresh (blade, diet, tea).
Processed cheeses (processed with various fillings) are included 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 group of cheeses.
General technological scheme for the production of hard rennet cheeses boils down to the following operations: receiving milk - quality determination - normalization for protein and fat - pasteurization - cooling to coagulation temperature - adding bacterial starter - adding calcium salts and rennet - milk coagulation - obtaining and processing the curd - 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 – sales.
High quality cheese can only be obtained from premium milk. The yield of cheese depends on the amount of protein and fat in the milk. Milk with a high content of casein, Ca, and P is considered especially valuable.
Cheeses are stored at a temperature of 8 - 12 ° C and air humidity of 85 - 87%. The shelf life of cheese, depending on the type, is up to 8 months. – hard, up to 4 months. – soft, up to 1 year or more – Swiss, Soviet.
Soft cheeses produced from milk of increased maturity without a second heating; to increase acidity, an increased amount of starter is added to the milk (up to 5%) and slow coagulation is carried out (60 - 90 min.), larger grains are added and a more moist mass is obtained (55 - 60%). Lactic acid microflora plays a major role in cheese ripening. The fat is broken down by mold fungi, which gives the product a sharp, specific taste.
Fermented milk cheese“blade” type are prepared from high-quality cottage cheese by pressing the raw materials with the addition of various fillers, salt, cream, cumin, allspice, etc. The taste of the cheese is pleasant, sour milk. It goes on sale fresh. Implementation time is no more than 24 hours.
Fused cheeses are made in a large assortment from natural cheeses with the addition of dairy products, flavoring agents, hot herbs and spices. The raw materials are cheeses of different degrees of maturity and varieties and non-standard cheeses. The optimal melting temperature 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 normative and technical regulations, which determine the content of fat, dry matter, moisture and other components.
Before canning, milk is normalized. To destroy vegetative forms of microorganisms, normalized milk is pasteurized at a temperature of 85 - 87 0 C.
When producing sweetened condensed milk, sugar syrup is used in an amount of 16–18% of the normalized milk mixture that is used for cooking. Sugar syrup of 70 - 75% concentration is brought to a boil and pumped through a filter into mixing baths.
The process of condensing milk with sugar is carried out under vacuum in vacuum devices. 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 freezing part of the free water, the mass fraction of dry substances increases to 30–40%. Using molecular filtration, you can thicken whole milk up to 18%, skim milk and whey up to 30 - 35% solids.
In vacuum devices, 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 goes into a full-crystalline state. Its content increases to 12%.
The cooled condensed milk, after re-checking for moisture content, is packaged on a dosing machine.
Whole condensed milk with sugar, which contains no more than 26.5% moisture, no less than 28.5% milk solids, incl. fat of at least 8.5 and sucrose of at least 43.5% is the main product in the group of canned milk products.
Milk processing as a business is promising and profitable. We will describe in more detail the pros and cons of such a project, and also provide feedback from the owners of such complexes. Only by assessing all the nuances and preparing for existing difficulties can you 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 what a milk processing workshop should look like. After all, manufacturers offer ready-made elements that fully comply with all the standards of the sanitary and epidemiological service. All you have to do is follow the organizational aspects.
Relevance of the project
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 complete diet would be complete without fermented milk products. And the fashion for a healthy lifestyle only increases the demand for this type of product in all cities.
The convenience of business for a novice entrepreneur also lies in the fact that it is possible to equip a plant with a different amount of investment. So, if you focus on small production volumes and focus on just one type of product to begin with, you can achieve full payback much earlier. And using the incoming profits, gradually expand and conquer the wholesale market.
Among the disadvantages of such a project, it is worth noting only:
- High capital investment at the start.
- The need to strictly follow numerous requirements and standards of the SES and Rospotrebnadzor for the production of a quality product.
- Competition with other regional firms that have already won their own consumers.
But if you produce a high-quality product with excellent taste characteristics at an adequate price, then in a short period you can expect that people will begin to recognize your brand on store shelves and give preference to it.
Product range
Modern modular plants are capable of processing milk in a wide variety of forms. This gives a chance to offer the consumer exactly what he wants, as well as to maximize the range of products that are different from other companies.
The most popular names are:
- pasteurized milk;
- sour cream;
- kefir;
- fermented baked milk;
- natural and various flavored yoghurts;
- cream;
- oil;
- cottage cheese and curd masses with fruit fillings.
If each of these products is also diversified in terms of container volume and fat content, and if you come up with an interesting composition of fillers in sweet products, you will be able to significantly increase your sales offer and stand out from your competitors.
Registration questions
Before purchasing and launching the selected equipment, you need to register with the tax service. Two forms are suitable for this:
- IP – individual entrepreneurship. In this case, you can count on budget subsidies from the state, assistance in the initial stages of business, some tax benefits and simplified payment systems. In this case, you only need to submit copies of the passport of a citizen of the Russian Federation, Taxpayer Identification Number, an application in a prepared form and a receipt for payment of the state fee. The processing time for documents is up to a week.
- LLC is a limited liability company. It will provide much more advantages in terms of production capacity and finding customers. After all, a legal entity inspires trust 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 fee, and the registration time can take up to a month. A package of statutory documentation and copies of passports of all 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 calculate which option will be more profitable for you. If your clients are VAT payers, then it makes sense to use tax form 3 personal income tax.
But that is not all. Before starting milk processing production, you should obtain a number of additional, but no less important documents:
- Permission to sell (retail and wholesale) and transport manufactured goods.
- Veterinary certificate about the safety of the raw materials used.
- Quality certificate for each type of product.
- Conclusions from 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.
- Permission from the fire inspectorate.
- Concluded contracts for the supply of raw materials, utilities, waste removal, etc.
It is important that each product meets 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 goods. For wholesale or retail trade, the relevant items should also be written down.
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 purchasing any product, carefully study the veterinary report on the health of the cows and the composition of the product. After all, the characteristics of the manufactured product will entirely depend on this.
Raw materials can be obtained both from private sources (farmers and peasants) and from large dairy farms. Take care of the required supply volumes in advance to ensure smooth operation of the workshop. To do this, calculate exactly how much milk is needed to produce a given 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.
Also consider whether suppliers will bring raw materials to the plant or whether you will handle the delivery yourself. Try not to concentrate attention on just one source; it is better to have several of them, this way you will protect yourself from the risks of forced production downtime.
To minimize the cost of purchasing fresh milk, you can organize your own farm with cows. Then you will not have to worry about the quality of the products supplied, the required volumes and delivery costs. Although this will complicate the organizational process and increase initial costs, it will help reduce the cost of finished products, which will set you apart from your competitors.
Selecting a room
Finding a suitable building for a mini milk processing plant can be a difficult task. After all, there are many important factors to consider:
- Its remoteness from suppliers of raw materials and potential customers.
- Dimensions of the total area and the possibility of zoning the space as required in accordance with the requirements of the SES.
- Availability of communications at the proper level.
- Availability of convenient transport links nearby, as well as access roads to warehouse premises.
Sometimes it makes sense to build such a workshop from scratch so that all parameters exactly comply with the standards and requirements of the regulatory services. It is necessary to ensure that all systems are installed: ventilation, electricity, water supply (hot and cold), heating, sewerage.
Do not forget to delimit the zones into a production workshop, warehouse, refrigeration units, laboratory, bathroom and staff rest rooms, and administrative premises. Monitor the fire alarm and automatic fire extinguishing system.
Equipment
Today, for those who want to make money from 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 premises in accordance with SES standards and at the same time spend a minimum of time.
Of course, depending on what processed products you focus on in your production, you need to select suitable elements. But for a full-fledged complex, you can immediately purchase everything you need:
- sanitary storage module;
- a ready-made production workshop with universal equipment for processing different 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;
- refrigeration chambers for storing perishable goods.
If you purchase all the components separately, the total amount may be much higher than that of a ready-made complex. Also make sure there is a sufficient amount of furniture, reagents, containers and packaging, instruments, equipment, etc.
To ensure timely delivery of raw materials and product deliveries, customers need their own transport. A simple truck is enough for this. But since dairy products are characterized by the fact that they spoil very quickly, especially in the summer, it is better to purchase refrigerators.
Processing milk at home
Separately, it is worth mentioning the possibility of producing such a product without major capital investments and with minimal organizational issues. For example, if you have your own farm and several cows, you can easily process milk into sour cream, cheese, kefir or butter even in your kitchen.
To do this, it is enough to purchase one or two compact devices: a separator, an oil churn, a cream separator, a pasteurizer, and 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 raise cattle. You can purchase raw materials from your neighbors. But in any case, be sure to ensure that all certificates and veterinary confirmations are available. This is the only way your activities will be legal.
Staff
Most often, milk processing requires round-the-clock operation of the workshop. For this purpose, three shifts of 8 hours are organized. Each of them must contain the following staffing units:
- Two workers.
- Master of equipment setup.
The usual 5-day schedule is only suitable for a manager, accountant, technologist and laboratory assistant. You can also hire a cleaner and a security guard. Each employee must have certain qualifications and education, with the exception of technical personnel.
An employment contract with a fixed salary and social security is concluded with each of them. Make sure you have sanitary records that indicate access to working with food. You need to undergo medical examinations every 6 months.
Dairy products are distinguished by the fact that they spoil very quickly and have an extremely short shelf life. It is advisable 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 connections can be established:
- private grocery stores;
- large retail chains in the region;
- wholesale centers;
- catering establishments (restaurants, cafes, canteens);
- companies engaged in the preparation and sale of finished products, frozen semi-finished products, etc.
To increase customer confidence, as well as to disseminate information about the taste and quality of your own brand’s products as widely as possible, you need to engage in an advertising campaign:
- Place advertisements on television, newspapers and magazines.
- Create a website on the Internet with the ability to place a wholesale order.
- Use social networks, forums and other methods of active advertising.
- Place information on company vehicles.
- Print printed advertising materials and post them in stores where your product is presented.
To establish permanent sales channels, it is best to make personal contact with the owners of retail chains. By drawing up an agreement for long-term cooperation, you don’t have to worry about finding clients, since you will be provided with stable orders for goods.
You can download it here for free as a sample.
Financial part
Depending on the selected production volumes, the specific products on which your activities are focused, and other points, the amount of investment in organizing the business will differ. This could be either 500 thousand rubles, 2 million or 9 million. The payback of the project will also be 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 at 20-30%, depending on the funds spent.
It is even more difficult to calculate income, since this moment is influenced by many factors. For example, if you purchase milk from farmers, the cost of a liter is estimated at approximately 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 markup will be even higher. That is, this is a profitable project in any case.
Video: milk processing.
In agricultural organizations, industrial production - workshops or dairies - is created for milk processing, which allows the economy to free itself from the monopoly of processors. And in addition, 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 helps to increase jobs.
What is recycling technology?
In order to correctly reflect in accounting operations related to milk processing, an accountant must have an understanding of the technological process. It consists of separate stages, at each of which the cost of production is calculated.Feedstock and materials
In dairy production, the farm bears the cost of raw materials, which form the basis of dairy products in their production. We are talking about expenses for natural milk, cream, cottage cheese, sour cream, etc.
The unit of accounting for raw milk is chosen by the farm independently. 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 - those that are 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 an agricultural organization, milk processing can be organized according to one of two options:
- in relatively small sizes during occasional operations;
- constantly and in significant quantities in a dairy plant or workshop.
Thus, if production is insignificant or not of a constant nature, then individual technological phases (redistributions) are not distinguished. In this case, the cost of individual types of milk processing products (cream, sour cream, butter, cottage cheese, etc.) is determined based on the distribution of the total cost of individual types of products. This is done in proportion to the selected base recorded in the accounting policy.
However, if milk processing is a permanent production facility, then costs are accounted for in the following areas:
- milk - for cream;
- cream - for butter;
- skim milk - for skim cottage cheese.
Waste and waste
Returnable waste refers to the remains of raw materials generated during the process of converting raw materials into finished products.
Production waste also includes cleaning and trimmings of cottage cheese and cheese sold as animal feed. The defect is divided into correctable (cottage cheese, cream, sour cream, cheese butter, etc., brought through part-time work to the established standards and technical conditions 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. Correcting them is technically impossible and economically infeasible.
However, they can be sold or used as recyclable raw materials for processing into other types of products:
- non-standard butter can be processed into ghee;
- cheese and feta cheese, fat and low-fat cottage cheese - into processed cheese;
- sour milk, kefir and yogurt - into cottage cheese.
How to calculate product costs
Milk processing includes three stages.At the first stage, the cost of cream is determined.
To do this, the cost of skim milk at sales prices is subtracted from the total costs, including 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 subtracted from the amount of costs taken into account at this stage, including the cost of cream and distributed costs of organizing production and management. The latter is taken according to sales prices or planned cost when used to feed animals on your farm.
The remaining amount of costs is attributed to the resulting main product - butter.
The cost of production is determined in a similar way for other stages in the presence of separate cost accounting. For example, in the production of cheese, full-fat cottage cheese, condensed milk.
What are the rules for taking into account costs?
To account for costs in industrial production, account 20 “Main production” is intended, to which a sub-account “Industrial production” is opened.The debit of this account reflects the costs of milk processing, and the credit shows the output of dairy products. 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 was already mentioned above that the cost of the product is determined at each stage of processing. Now we can clarify: for this, the turnover on the debit of account 20 of the subaccount “Industrial Production”, the analytical attribute “Milk Processing” is used. The cost of by-products is subtracted from this indicator at the price of possible sale or use.
Raw materials transferred to production are reflected in accounting by an entry in the analytical accounts “Milk Processing” and “Milk”, opened to subaccounts and:
DEBIT 20 subaccount “Industrial production” analytics “Milk processing”
CREDIT 10 subaccount “Raw materials” analyst “Milk”
Raw materials have 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, the postings are made:
Cream has been capitalized;
DEBIT 10 subaccount “Feed” analytical account “By-product of processing”
CREDIT 20 subaccount “Industrial production” analytics “Milk processing”
The by-product used as animal feed is taken into account.
In the second case (when using account 40), for example, when receiving cream, the following entries are made:
DEBIT 43 subaccount “Industrial Products” analytics “Cream”
CREDIT 40 analytics "Cream"
Products assessed at standard cost were capitalized;
DEBIT 40 analytics "Cream"
CREDIT 20 subaccount “Industrial production” analytics “Milk processing”
The actual cost of production was written off at the end of the reporting period.
The deviation of the actual production cost from the standard cost is determined by comparing the debit and credit turnover of account 40 on the last day of the reporting period.
Will special forms be needed?
To daily record the consumption of raw materials and the yield of main and by-products, you can use the milk and dairy products processing sheet in form No. SP-27, approved by 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 flow of milk into processing, and the second provides information on product consumption.At the end of the reporting period, in accordance with the document flow plan, the first copy of the statement with attached receipt and expenditure documents is submitted to the accounting department, and the second remains at the processing point as a document confirming the completion of the operation.
The use of this form must be reflected in the accounting policies.
What regulatory documents to keep on hand
When producing and processing milk, farms can use a number of special regulatory documents:- Methodological instructions on the procedure for converting the current consumption standards for raw materials into consumption rates for milk of basic fat content per unit of finished product at dairy industry enterprises (letter of the USSR Ministry of Meat and Dairy Industry dated November 25, 1974 No. 1-10-8412);
- Methodological instructions on the procedure for maintaining primary accounting and implementing 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);
- Standards for unsealed paper bags and bags made of plastic film with dairy products during transportation, storage and sale in retail chains, 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;
- Standards for the consumption and loss of raw materials in the production of whole milk products at dairy industry enterprises and the organization of work to normalize the consumption of raw materials, approved by order of the State Agricultural Industry of the USSR dated December 31, 1987 No. 1025;
- Federal Law of June 12, 2008 No. 88-FZ “Technical Regulations for Milk and Dairy Products”.
Industrial milk processing can include several stages, each of which produces a specific milk product.
Milk production has changed a lot in recent years. Milkmaids no longer need to milk each cow separately - the entire process is automated. After receiving, the product is processed in a special way to get rid of possible infections. Quality controllers check the products, then they are packaged and delivered to the consumer.
Most often, the processes of obtaining raw materials and producing the final product take place at different factories. Milk is the main raw material obtained from cows on farms. It is normalized or passed through a separator and another product is obtained - cream. Milk and cream are delivered to production for the production 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.
Smell and taste are also assessed - there should not be:
- chemical impurities;
- sharp tastes of onion, wormwood, garlic.
Next, the milk is purified and cooled. Separator and filter machines are used for this purpose. Gauze or polyethylene fabric is used as filters, which is changed periodically. The product is cooled with ice or water. At the same time, cream is added to the milk to bring the fat percentage to the desired value.
The pasteurization process is an important stage of production, as it helps 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 the milk does not change color, taste, smell or consistency during the process. In Russia, raw materials are most often pasteurized for 30 minutes at 65 degrees in baths with a volume of 300–600 liters. Milk is fed in a thin stream between the heated plates, so it heats up quickly. After this, it is immediately cooled between plates of cold water.
The last stage is packaging in plastic bags, bottles or cardboard boxes. The machine puts the production date and expiration date on the packaging. Dairy products are sent to stores.
Organic milk production
The production of pasteurized milk is not considered environmentally friendly. Against the backdrop of the popularization of a healthy lifestyle, farmers began to produce organic milk.
The first thing you need for this is ecological livestock farming. A large pasture is allocated for the cows. They are not kept locked up, but are allocated spacious camps. Farmers carefully monitor the nutrition of their animals. It is important that 70% of the feed is environmentally friendly.
To produce organic dairy products, the growth and productivity of cows cannot be stimulated 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
Fermented milk products include:
- yogurt;
- kefir;
- fermented baked milk;
- bifidocus;
- "Snowball"
All of them are produced on the basis of a milk base and special fungi.
The production of fermented milk products begins with heat treatment of milk. It is fermented and cooled in special tanks. Kefir matures for some time, then it is bottled and sent to stores. During the ripening process, kefir acquires a specific taste that distinguishes it from yogurt.
Yoghurts today are made from milk powder to save on raw materials. They add flavorings, thickeners and sweeteners. The production of natural yogurt without additives is a costly process; only manufacturers of organic products do this.
Equipment for dairy production
To produce milk, machines, baths and large containers for storing dairy products are used. The products undergo cleaning, normalization, pasteurization, and packaging. Each operation has its own complexes.
The pasteurization line includes equipment for:
Equipment in a dairy shop
- reception;
- cooling;
- processing;
- storage;
- transportation.
Storage is carried out in stainless steel containers for food production. The leading complex consists of separators, filters, and coolers. Raw materials are pumped between technological operations using pumps.
The main hardware circuit includes:
- heaters;
- separators;
- pasteurizers;
- coolers;
- storage containers.
Milk is sold in plastic or cardboard containers. Filling and packaging machines are responsible for packaging. Delivery to stores is carried out in trucks with insulated bodies.
What is profitable to produce from dairy products?
All dairies start by producing milk and cream. These products do not require additional investments, large complexes, a minimum of equipment is sufficient. They supply milk to stores with varying fat contents.
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 - milk powder 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 clients who produce other food products from them. Powdered milk is obtained from skim milk, and dry cream is obtained from full-fat milk.
A popular way to expand production is to produce other dairy products:
- children's cheese;
- curds;
- yoghurts;
- fermented baked milk;
- kefir;
- ice cream.
If equipment for the production of dry cream has already been purchased, you can also produce condensed milk. Before spraying into 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 us to expand the range and introduce new products to the market. This will allow the company to constantly grow and enter new regions and countries.
Costs and income from dairy production
There are several all-Russian giants in the dairy products market that are difficult to compete with. But you can always occupy a regional niche, always supplying fresh products to your region.
The entry threshold to this market is quite high, since the cost of equipment is high. The quality standards are also high and several checks must be passed 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;
- employee salary – 360,000 rubles.
Costs are indicated for production only, excluding farming with cows. The plant needs the following workers: director, accountant, technologist, foremen, workers. In this case, the enterprise will operate in 3 shifts.
The plant can produce 1,500 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, net profit will be 500,000 rubles. Business payback – 1 year. The most profitable way 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 there, and 4,000–5,000 rubles in Russia.
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