Comparative assessment of the economic efficiency of the project for the production of fillings from fruits and berries of wild plants in the Kemerovo region

A significant contribution to the food security of our country can be provided by economic activities related to the harvesting and processing of fruits and berries from wild plants which are especially in demand in the food industry. The article is considered to an approach to the automated assessment of the economic efficiency of projects in small and medium-sized businesses for the production of fruit fillings. The proposed approach includes a comparative analysis of products from different Production using different fruit and berry raw materials in terms of net present value (NPV). The projects are presented as classic investment projects, the products are fruit fillings based on different types of fruit and berry raw materials, and their evaluation is carried out. The financial and analytical software package "Karma" was used for automatized assessment of economic efficiency. As an illustration, the calculation of graphical NPV dependencies on the planning horizon for different types of fruit fillings produced on special equipment, taking into account market demand for them, is given. A comparative analysis of the computational experiment on the NPV indicator showed that the production of fruit fillings on more expensive fruit and berry raw materials is more profitable. In the production of fruit fillings in real conditions, the cost-effectiveness assessment needs to be corrected. For this purpose, economic efficiency with average indicators of price, labor intensity and material consumption were calculated. The estimation showed a decrease in the NPV of the project compared to a project made from more expensive powder raw materials, but by no more than 25%. This approach to assessing the economic efficiency of food processing enterprises producing fruit fillings from fruit and berry raw materials from wild plants allows it to be adapted for many food processing enterprises that produce products from other types of raw materials.