Estimation of Production Cost for Omega-3 Fatty Acid Incorporated Processed Cheese Spread

In the present study production cost of functional cheese spread, where -3 fatty acid (addition @ 2 %) was incorporated, has been estimated. The processed cheese spread was manufactured in a cheese plant with an assumption of 1000 kg cheese spread production per day. Cost for land and building, plant and machinery, other fixed assets, manpower, utilities, raw material, laboratory charges, cleaning and sanitizing, maintenance and repair, interest, depreciation, insurance and taxes, advertisement, marketing and distribution etc. were calculated. It was estimated that the production cost of -3 fatty acid incorporated cheese spread (` 26.75/100 g) was 32.68 % higher as compared to control cheese spread (` 20.16/ 100 g).