Cost analysis of traditionally manufactured Ujani basundi

The cost analysis of traditionally manufactured Ujani basundi was carried out by collecting data through questionnaire. The interest on fixed cost contributes the maximum as compared to other expenditure. The lowest cost was spent towards license fee and taxes. In variable cost, milk contributes major amount of cost as compared to other costs. In the manufacturing process, the only non-milk product added was the sugar. All the manufacturers use wood as a fuel for preparation of the product, which costed Rs. 9.10/kg of product. The total cost of production was about Rs. 79.08 per kg and market sale price was Rs. 100 per kg.