Kalkulacja kosztów produkcji wyrobów wytwarzanych z pozostałości poprodukcyjnych na przykładzie przetwórstwa owocowo-warzywnego
Calculation of production costs of products produced from post-production residues on the example of the fruit and vegetable processing

Summary/Abstract: Goal – The article presents results of studies conducted through the authors regarding determinationof costing procedures of pectin production, as the result of reusing functional waste obtainedfrom apple juice production.Research methodology – In the course of the study, the method of analysis of sources was applied,including those concerning processes of bio-products production and the calculation of productioncosts. In the course of the research, methods of observation, deduction and induction werealso applied.Score – The study presents the result of an analysis of organizational solutions for the productionof apple pomace pectins, which are post – production waste from the food industry. The stages andprocesses of production of this type of bio-products, inputs and cost of their production were discussed,which enabled the formulation of proposals for the calculation of the costs of production ofpectins.Originality/value – The considerations presented in the study may provide ground for evaluationof business costs and financial results of fruit and vegetable sector companies which produce consumergoods on the basis of post-production residues.

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