ASSESSMENT OF THE ECONOMIC EFFICIENCY OF CRAFT PRODUCTION OF NEW TYPES OF FROZEN SORBETS
Abstract
The article investigates the economic efficiency of the production of new types of frozen sorbets in the activities of small food industry enterprises. The feasibility of introducing innovative products as an important tool for the strategic development of the enterprise is substantiated, which contributes to the expansion of the assortment, attracting new consumer segments and increasing competitiveness in the market. It is established that the use of natural fruit and berry raw materials and functional additives corresponds to modern trends in healthy nutrition and allows you to form the added value of products. The main economic indicators of the assessment of production efficiency are considered, in particular, cost, income, profit, profitability and break-even point. The structure of costs for the production of sorbets is determined, where the costs of raw materials, packaging, energy resources, labor and other operating costs play a key role. It is proven that craft production is characterized by a higher cost compared to mass production, but provides the opportunity to set a premium price due to the high quality and uniqueness of the product. Factors influencing economic efficiency are analyzed, including the scale of production, the level of technological equipment, pricing policy, demand, seasonality of sales, as well as fluctuations in the cost of raw materials and macroeconomic conditions. It is emphasized that effective cost management, optimization of production processes and adaptation to market changes are key conditions for ensuring the profitability of the enterprise. It is established that the introduction of new types of sorbets contributes to the growth of sales volumes, increased profitability, strengthening market positions and the formation of a positive brand image. A conclusion is made about the economic feasibility of the production of innovative frozen desserts provided that an integrated approach to planning, cost analysis and an effective marketing strategy
References
2. Bernyk, I. M., & Novhorodska, N. V. (2022). Morozyvo dlia ozdorovchoho kharchuvannia [Ice cream for health nutrition]. Prodovolchi resursy, 10(19), 47–57. https://doi.org/10.31073/foodresources2022-19-05 [in Ukrainian].
3. Cherkasets, O. (2025). «Faini liody» tsoho roku vzhe vidkryly 75 novykh tochok z morozyvom i hotuiutsia vyity na rynky Moldovy ta Rumunii ["Faini liody" has already opened 75 new ice cream points this year and is preparing to enter the markets of Moldova and Romania]. Delo.ua. https://delo.ua/news/faini-lyodi-cyogo-roku-vze-vidkrili-75-novixtocok-z-morozivom-i-gotuyutsya-viiti-na-rinki-moldovi-i-rumuniyi-451583/ [in Ukrainian].
4. Kadyrus, I. H., & Pererva, K. A. (2022). Marketynhove doslidzhennia rynku morozyva v Ukraini [Marketing research of the ice cream market in Ukraine]. Ekonomika ta derzhava, (8), 93–98. https://doi.org/10.32702/2306-6806.2022.8.93 [in Ukrainian].
5. Kerpan, A. (2025). Ukraintsi ziily morozyva na ponad 13,3 mlrd hrn u 2024 rotsi – doslidzhennia YC.Market [Ukrainians ate more than UAH 13.3 billion worth of ice cream in 2024 – YC.Market research]. AIN.ua. https://ain.ua/2025/06/02/ukrayinci-zyili-moroziva-na-ponad-133-mlrd-grn-doslidzennia-ycmarket/ [in Ukrainian].
6. Kovbasa, V. M., Osmak, T. G., Bandura, U. H., Kuts, A. M., Bondar, M. V., & Sapiha, V. Ya. (2023). Obhruntuvannia tekhnolohichnykh aspektiv vyrobnytstva alkoholnoho morozyva [Substantiation of technological aspects of alcoholic ice cream production]. Visnyk Lvivskoho torhovelno-ekonomichnoho universytetu. Tekhnichni nauky, (35), 14–23. https://doi.org/10.32782/2522-1221-2023-35-02 [in Ukrainian].
7. Moroz, S. E., Kalashnyk, O., & Lebid, M. (2025). Suchasnyi stan rynku morozyva v Ukraini: vyklyky ta perspektyvy rozvytku [Current state of the ice cream market in Ukraine: Challenges and development prospects]. Development Service Industry Management, 1, 204–211. https://doi.org/10.31891/dsim-2025-9(28 [in Ukrainian].
8. Pavliuk, R., Poharska, V., Pavliuk, V., Poharskyi, A., Kakadii, I., Stukonozhenko, T., & Telenkov, O. (2018). Rozrobka novoho metodu vyrobnytstva zdorohoho fruktovo-ovochevoho morozyva-sorbetu z rekordno nyzkym vmistom osnovy [Development of a new method for the production of healthy fruit and vegetable ice cream-sorbet with a record low base content]. EUREKA: Life Sciences, (6), 33–40. https://doi.org/10.21303/2504-5695.2018.00805 [in Ukrainian].
9. Odarchenko, A. M., Sokolova, E. B., & Karbivnycha, T. V. (2019). Ekonomichna efektyvnist vyrobnytstva zamorozhenoho napivfabrykatu dlia smuzi [Economic efficiency of production of frozen semi-finished products for smoothies]. Biznes Inform, (4), 233–238. https://doi.org/10.32983/2222-4459-2019-4-233-238 [in Ukrainian].
10. State Service of Ukraine for Food Safety and Consumer Protection. (2021). V Ukraini na 3 % vyroslo vyrobnytstvo morozyva [Ice cream production in Ukraine increased by 3%]. https://dpss.gov.ua/news/v-ukrayini-na-3-viroslovirobnictvo- moroziva [in Ukrainian].
11. Tolok, S. (2024). Naukove obhruntuvannia innovatsii u vyrobnytstvi funktsionalnykh zamorozhenykh desertiv [Scientific substantiation of innovations in the production of functional frozen desserts]. Restoranno-hotelnyi konsaltynh. Innovatsii, 7(2), 245–260. https://doi.org/10.31866/2616-7468.7.2.2024.335184 [in Ukrainian].
This work is licensed under a Creative Commons Attribution 4.0 International License.
