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VOL. 11, ISSUE 3 (2026)
Economic analysis of selected biscuit products – A case study of Sunder Biscuit Industry, Nagpur
Authors
Vaishnavi A Gunjal, A S Tingre, S V Warade, V J Rathod
Abstract
This study examines the establishment cost,
cost-returns and break-even performance of five selected biscuit products
manufactured by Sunder Biscuit Industry, Nagpur, drawing on primary data for
the year 2025-26. The total establishment cost of the unit was estimated at Rs.
1,020.00 lakh, with building and civil construction (31.86%) and machinery
(31.37%) together accounting for nearly two-thirds of the investment, followed
by land and site development (14.71%); licensing and registration required the
lowest outlay (0.49%). Cost-returns analysis of the five selected products —
Coconut, Digestive, Jaggy Marie, Salted and Fruit Bite Biscuits — showed total
annual gross returns of Rs. 2,516.00 lakh against a total allocated cost of Rs.
2,045.73 lakh, yielding a net return of Rs. 470.27 lakh; Coconut Biscuit
recorded the highest net return (Rs. 191.15 lakh, 38.09%) and, together with
Jaggy Marie Biscuit, the highest benefit-cost ratio of 1.31, while Salted
Biscuit recorded the lowest B:C ratio of 1.11, though every product remained
profitable. Break-even analysis, undertaken as a further extension of the
cost-returns findings, revealed that Coconut and Jaggy Marie Biscuits achieved
the lowest break-even quantities (83.28 MT and 61.63 MT, respectively) with the
highest margin of safety (83.34% each), whereas Salted Biscuit recorded the
narrowest margin of safety (63.41%) and Digestive Biscuit the highest
break-even quantity (132.93 MT), pointing to comparatively higher financial risk
in these two product lines.
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Pages:220-223
How to cite this article:
Vaishnavi A Gunjal, A S Tingre, S V Warade, V J Rathod "Economic analysis of selected biscuit products – A case study of Sunder Biscuit Industry, Nagpur". International Journal of Food Science and Nutrition, Vol 11, Issue 3, 2026, Pages 220-223
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