Economic efficiency of production of pate from reindeer by-products

. This work is devoted to the analysis and justification of the economic feasibility of producing pate from reindeer by-products (heart and liver) according to the developed recipe. In the Russian market, increasing attention is paid not only to reindeer meat, but also to by-products obtained from the slaughter of the animal. By-products, as a source of animal protein, vitamins and minerals necessary for nutrition and easily digestible by the human body, are used in the manufacturing of a wide range of products. Owing to the involvement of side resources in the manufacturing of meat products, in particular such as the heart and liver of reindeer, there are prerequisites for improving the quality of nutrition of the population of the Far North. When calculating the costs of producing 100 kg of pate, it was determined that the total cost of pate, which included the costs of raw materials, auxiliary materials, electricity, labor, social needs and overhead costs, amounted to 53,948.05 rubles. The analysis of economic calculations showed that the planned level of production profitability of pate from reindeer by-products will be 15%. The profit of production of 600 kg of pate is 8,092.20 rubles, and the profit per unit of finished product is 13.35 rubles, which confirms the feasibility and efficiency of the production of the proposed pate using meat processing by-products. Inclusion of such by-products as heart and liver, as well as deer fat, into the recipe made it possible not only to obtain a product with high nutritional value, but to reduce the cost of raw materials, thereby reducing the cost of production and increasing the level of profitability.


Introduction
Reindeer husbandry is the indigenous economic activity of the peoples of the North, Siberia and the Far East.The main advantages of this branch of animal breeding include the fact that it can develop in the most extreme conditions with low costs of livestock management, since deer are grazed on intended pastures and there is no need to prepare feed, which is economically beneficial [7].At the same time, a significant problem in the field of processing raw materials obtained from deer is the lack of a systematic approach to this issue.For example, the Russian market for reindeer herding products is underdeveloped, which is due to high selling prices for venison, logistics difficulties, and fierce competition among suppliers of raw materials and manufacturers.At the same time, the greatest influence on the development trends of meat processing is exerted by the volumes of production and sales of meat, including by-products, which constitute the basis of all products of meat processing enterprises and 80-85% of their prime cost [8].
It is important to note that by-products, as a source of animal protein, vitamins and minerals necessary for nutrition and easily digestible by the human body, are becoming more common.They are used in the production of brawn, jellied meat, broth jellies, pates, liver and blood sausages, low grades of boiled and semi-smoked sausages [1][2][3][4]6].
The involvement of rarely used by-products in the manufacturing of meat products, in particular reindeer by-products such as heart and liver, will create the prerequisites for improving the quality of nutrition of the population of the Far North.Accordingly, the development of a meat product, by the example of reindeer by-product pate with high nutritional value, will expand the range of high-quality meat products, introduce low-waste technologies and increase the economic component of processing enterprises in the Far North, which opens up broad prospects for the development of these territories [3][4][5]10].
The purpose of the work is to analyze and justify the economic feasibility of producing pate from reindeer by-products according to the developed recipe.

Objects and methods of research
The objects of the research were the economic efficiency of production of the developed pate recipe.The economic calculation of production costs, as well as the comparative analysis of the obtained results, were performed for three options of the product recipe made from reindeer by-products (heart and liver).

Results and discussion
As auxiliary raw materials, the pate included melted reindeer fat, table salt, granulated sugar, a mixture of spices, carrot, onion and water in various proportions.The calculation of costs for main and auxiliary raw materials was performed for all prototypes for production of 100 kg of pate (Table 1).According to the results of consumer tasting, the pate produced using the 3rd option of the recipe showed the best results, and therefore further calculations of the economic indicators of production and sales of the product were carried out with respect to sample 3, E3S Web of Conferences 463, 01024 (2023) EESTE2023 https://doi.org/10.1051/e3sconf/202346301024 in which the ratio of heart and liver is 32.5 kg and 52.5 kg, respectively.The total cost of main and auxiliary raw materials has made 33,044.90rubles.(Table 1).
Costs for auxiliary materials, which include glass jars, lids and labels, are shown in Table 2. Based on the data provided in Table 2, it is important to note that for the production of 100 kg of reindeer by-product pate, the mass of which in one unit of packaging will be 100 g, it is necessary to use 600 lamister forms, lids and labels.The total cost of auxiliary materials has made 6,840.00rubles.
Today, among the emerging trends, it is worth noting the expansion of the pate market in the Russian Federation, both in monetary and in kind terms.Moreover, pates are quite popular among the population, which is due to several reasons: relatively low cost, no need for pre-processing, since pate is a ready-to-eat product characterized by a diverse range of flavor and aromatic properties and texture.
Expanding the range through the introduction of new types of products requires an economic justification, which, first of all, must take into account the demand for products, the availability of raw materials, appropriate infrastructure and resource capabilities of the manufacturer.Products in terms of their quality and modern types of packaging must be competitive in the domestic and world food markets.The production program is the most important section of the enterprise's business plan.It reflects the output of products and their range, both in physical and value terms [9].
Knowing the total cost of raw materials and the costs of auxiliary materials, it is possible to calculate the costs of producing 100 kg of reindeer by-product pate (Table 3).According to the data obtained (Table 3), the total prime cost of reindeer by-product pate, which included the costs of raw materials, auxiliary materials, electricity, labor, social needs and overhead costs, amounted to 53,948.05rubles.The main production and sales indicators are presented in Table 4.As can be seen from the presented results (Table 4), the profit from the production of 100 kg of reindeer by-product pate is 13,461.02rubles.The basic salary of workers, with an average daily wage scale, is set at 2,400.00 rubles.The additional salary was 10% of the basic salary, that is, 240.00 rubles.The remuneration of workers for the production of 600 kg of pate is 2640.00rubles.
It should be noted that the percentage of contributions to social funds consists of compulsory pension insurance -22%, compulsory health insurance -5.1% and contributions for temporary disability or maternity benefits.Thus, deductions for social needs are equal to 792.00 rubles.
The production is associated with a significant consumption of material and technical resources, and the successful production and economic activity of an enterprise largely depends on the correct organization of supply [9].In this aspect, an important role is played by commercial prospects for promoting the proposed product on the consumer market and possible economic investments that can be obtained through optimal utilization of available domestic equipment, the use of traditional technological operations and uninterrupted supply of raw materials, regardless of the time of year, which is typical for reindeer herding farms and meat processing enterprises of the Far North.
Costs are formed either by calculation items or by economic elements.The choice of method depends on the size of the enterprise, industry, pricing objectives and management accounting goals.
The analysis of economic calculations showed that the planned level of profitability for the production of pate from reindeer by-products will be 15%.The profit from production of 600 kg of pate is determined at 8,092.20 rubles, and the profit per unit of finished product is 13.35 rubles.At the same time, the wholesale price of the meat product sold at the planned level of profitability is 102.35 rubles.In addition, it is necessary to take into E3S Web of Conferences 463, 01024 (2023) EESTE2023 https://doi.org/10.1051/e3sconf/202346301024account VAT (20%) for this type of product, so, the value added tax will be equal to 18.42 rubles, and the wholesale price of the pate proposed for sale, including VAT, will be 120.77rubles.Economic profit is correspondingly equal to 5,369.00 rubles, and profit from the sale of pate is 511.00 rubles.

Conclusion
Summarizing the above data, we reach a conclusion about the feasibility and efficiency of production of the proposed pate using meat processing by-products.Inclusion of such byproducts as heart and liver, as well as deer fat, into the recipe made it possible not only to obtain a product with high nutritional value, but to reduce the cost of raw materials, thereby reducing the cost of production and increasing the level of profitability.

Table 1 .
Costs of main and auxiliary raw materials for the production of 100 kg of pate from reindeer by-products.

Table 2 .
Costs of auxiliary materials for the production of 100 kg of pate from reindeer by-products.

Table 3 .
Calculation of costs for production of 100 kg of reindeer by-product pate.

Table 4 .
Main indicators of production and sales of 100 kg of reindeer by-product pate.