Cost–Benefit Analysis of Microwave-Cooked Sprouted Green Gram (Vigna radiata L.) Flakes Production
Mallela Prem Kumar *
Department of Processing and Food Engineering, College of Agricultural Engineering, University of Agricultural Sciences, Bengaluru-560065, India and Division of Agricultural Engineering, ICAR-Indian Agricultural Research Institute, New Delhi, India.
P. N. Krishnamma
Department of Processing and Food Engineering, College of Agricultural Engineering, University of Agricultural Sciences, Bengaluru-560065, India.
Sreedevi M. S.
AICRP (FIM), Zonal Agricultural Research Station, V.C. Farm, Mandya, Karnataka, India.
C. Aparna
Department of Soil and Water Conservation Engineering, Dr. NTR College of Agricultural Engineering, Bapatla, India.
R. T. Lokesh
Division of Food science and Post harvest Technology, ICAR - IARI Pusa, New Delhi, India.
Kishore Nalabolu
Department of Farm Machinery and Power Engineering, Dr. NTR College of Agricultural Engineering, Bapatla, India.
*Author to whom correspondence should be addressed.
Abstract
Pulses are a relatively inexpensive source of plant protein, but green gram (Vigna radiata L.) is usually consumed as whole grain, dhal or sprouts, which require prolonged soaking and cooking. The objectives were to study the fixed and variable costs, benefit-cost ratio, break-even point and payback period of the processing unit under reference. Economic evaluations of ready-to-eat sprouted pulse products are rare. The commercial feasibility of a small-scale unit for the production of sprouted green gram flakes using 2% NaCl pre-treatment, 3.5 min microwave cooking and 60 min drying was evaluated in this study. The assumed processing capacity was 40 kg/day for 300 working days/year, with products developed as plain flakes and a value-added masala mixture. Standard costing procedures were used to estimate fixed and variable costs, the benefit-cost ratio (BCR), break-even quantity and payback period at 10% interest. The total capital investment was Rs. 9,55,000. The production cost was Rs. 163.65/kg for plain flakes and Rs. 174.77/kg for masala flakes. The BCRs were 1.19 and 1.23; the break-even quantities were 16.79 and 14.42 kg/day; and the payback periods were 2.54 and 1.98 years, respectively, at assumed selling prices of Rs. 195/kg and Rs. 215/kg. Variable cost was dominated by raw green gram (73.4%). Sensitivity analysis showed that total cost varied by ±Rs. 10.35/kg for a ±10% change in raw material price. Both products were economically viable under the stated assumptions, with the masala formulation providing higher returns.
Keywords: Sprouted green gram, Vigna radiata, microwave cooking, NaCl pre-treatment, pulse flakes, cost-benefit analysis, benefit-cost ratio, break-even analysis, payback period, small-scale food processing