Introduction
This profile envisages the establishment of a plant that produces Yoghurt generically known as cultured milk as they all derive from the action of bacteria on all or part of the Lactose to produce Lactic acid, carbon dioxide acetic acid, diacetyl, acetaldehyde and several other components that give the products the characteristic of fresh taste and smell.
Production Capacity
This plant will be established on the premise that at least 4,000 litres of yoghurt will be produced per day leading to 1,248,000 litres per year.
Production Process:
Yoghurt is made through the process of fermenting milk by the addition of bacteria, stabilizers, flavours and colour. The milk may be whole full fat, semi skimmed or low fat skimmed depending on the type of yoghurt you intend to make. It is normal in commercial yoghurt production to homogenise the milk prior to its fermentation.
Raw Materials:
The major raw materials used to make yoghurt include: Milk, Milk powder, Stabilizers, Sugar, Flavour, color and lactic cultured.
Equipment:
The major Equipment needed in the making of yoghurt includes: Packaging machine, Milk tanks, & Refrigerators. Capital Investment Requirements: The total investment cost of the Project is estimated at USD 38,440. It is expected to yield an estimated revenue of US$4,992,000.
Market Analysis & Projected Demand:
There is a ready market for Yoghurt among the Youths and Children who cherish the product.
Project Costs in US$
Capital Investment Requirements:
| Capital Investment Item | Units | Qty | @$ | Amount $ |
| Delivery Van | No. | 1 | 12,000 | 12,000 |
| Milk Truck | No. | 1 | 12,000 | 12,000 |
| Refrigerators | No. | 2 | 400 | 800 |
| Packaging Machine | No. | 1 | 13,000 | 13,000 |
| Milk Tanks | No. | 2 | 320 | 640 |
| Total Amount | 37,720 | 38,440 |
Operating Costs in US$ Project Product Costs and Price Structure in US$
| Item | Units | @ | Qty/ day | Prod. Cost/ day | Prod. Cost/ month | Prod. Cost/ Year |
| Direct Costs | ||||||
| Milk | Litres | 1 | 500 | 500 | 13,000 | 156,000 |
| Starter | Litres | 2 | 5 | 10 | 260 | 3,120 |
| Flavour | Kgs | 1 | 5 | 5 | 130 | 1,560 |
| Food Colour | Kgs | 1 | 5 | 5 | 130 | 1,560 |
| Sub total | 14,040 | 365,040 | 4,380,480 | |||
| Rent | 250 | 3,000 | ||||
| Packaging | 500 | 6,000 | ||||
| Labour | 600 | 7,200 | ||||
| Utilities (Power &Water) | 500 | 6,000 |
| Repair & Maintenance | 200 | 2,400 | ||||
| Fuel | 250 | 3,000 | ||||
| Depreciation (Asset write off) Expenses | 250 | 1,500 | ||||
| Sub – total | 2,550 | 29,100 | ||||
| Total Operating Costs | 367,590 | 4,409,580 | ||||
| Item | Qty/day | Qty/yr | @$ | Pdn Cost/yr | UPx | Total /rev |
| Yoghurt | 4,000 | 1,248,000 | 3.5 | 4,409,580 | 4 | 4,992,000 |
Profitability Analysis in US$
| Profitability Item | Per day | Per Month | Per Year |
|---|---|---|---|
| Revenue | 16,000 | 416,000 | 4,992,000 |
| Less: Production & Operating Costs | 14,763 | 383,834 | 4,409,580 |
| Profit | 1,237 | 32,166 | 582,420 |
Sources of Supply of Raw materials
Milk, which is the prime raw material for Yoghurt making will be supplied locally from milk collecting centres especially in Western and Central parts of Uganda.
Government Facilities and Incentives Available
The Government has tried to improve on the Transport and Communication Network, it has also removed tax levy on agricultural products in a bid to promote the Agro-processing industry in Uganda.
