166. PROFILE ON SMALL RUMINANT MEAT PROCESSING

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1 166. PROFILE ON SMALL RUMINANT MEAT PROCESSING

2 166-2 TABLE OF CONTENTS PAGE I. SUMMARY II. PRODUCT DESCRIPTION & APPLICATION III. MARKET STUDY AND PLANT CAPACITY A. MARKET STUDY B. PLANT CAPACITY & PRODUCTION PROGRAMME IV. MATERIALS AND INPUTS A. RAW & AUXILIARY MATERIALS B. UTILITIES V. TECHNOLOGY & ENGINEERING A. TECHNOLOGY B. ENGINEERING VI. MANPOWER & TRAINING REQUIREMENT A. MANPOWER REQUIREMENT B. TRAINING REQUIREMENT VII. FINANCIAL ANALYSIS A. TOTAL INITIAL INVESTMENT COST B. PRODUCTION COST C. FINANCIAL EVALUATION D. ECONOMIC BENEFITS

3 166-3 I. SUMMARY This profile envisages the establishment of a plant for the processing of small ruminate meat with a capacity of 1,000 tonnes per annum. The present demand for the proposed product is estimated at 9,082 tonnes per annum. The demand is expected to reach at 44,345 tonnes by the year The plant will create employment opportunities for 56 persons. The total investment requirement is estimated at Birr million, out of which Birr 15 million is required for plant and machinery. The project is financially viable with an internal rate of return (IRR) of present value (NPV) of Birr 8.8 million, discounted at 8.5%. 17 % and a net II. PRODUCT DESCRIPTION & APPLICATION Canned meat is a product prepared from goat, beef, sheep, pig, poultry and other ingredient used for preserving and giving suitable taste. In this study, only sheep and goat meat are considered and the products are destined for export market. III. MARKET STUDY AND PLANT CAPACITY A. MARKET STUDY 1. Past Supply and Present Demand The product envisaged here is mainly for export. Total exports of sheep and goat meat during is shown in Table 3.1. Apparently, the volume of exports of the

4 166-4 product fluctuated with a rising trend. Total exports, on the average stood at 3, tonnes during the period under reference. Table 3.1 EXPORTS OF SHEEP AND GOAT MEAT (TONNES) Year Export , , , , , , , , , Average 3, Source: Customs Authority, External Trade Statistics, There is a wide export market for sheep and goat meat in the Middle East. As a result, a remarkable growth is observed in the exports of the product from the country. According to estimates of experts in the business, the above stated average volume of export of sheep and goat meat accounts for only 40% of the export demand for the product. The average rate of growth of exports of the product during the reference period is computed to be 35%. However, a conservative estimate of a 15% rate of growth is adopted in estimating the demand for the product. The present demand for the product (i.e. 2007) is thus estimated at tonnes.

5 Projected Demand As stated above, a 40% market share for existing exporters and a 15% rate of growth is used in projecting the demand for sheep and goat meat. The projected demand for the product is shown in Table 3.2. Table 3.2 PROJECTED DEMAND FOR SHEEP AND GOAT MEAT (TONNES) Years Projected Demand , , , , , , , , , , , , , , , ,345.16

6 Pricing and Distribution Based on the FOB price of the external trade statistics 2006 (the latest data available), and considering 30% for transportation cost and other expenses, the factory gate price for the envisaged plant is estimated at Birr 33,685 per tonnes. The product can be directly exported. B. PLANT CAPACITY AND PRODUCTION PROGRAMME 1. Plant Capacity According to the market study, the demand of canned meat in the year 2007 will be tonnes, whereas this demand will grow to 44, tonnes by the year Taking only about 16% of the demand of the year 2008, the envisaged plant will have an annual production capacity of 1,000 tonnes of canned meat will be installed. Production capacity is based on a schedule of 300 working days per annum and 3 shifts of eight hours per day. 2. Production Programme The production programme is indicated in Table 3.3. At the initial stage of production, the plant requires some years to penetrate the market. Therefore, in the first and second year of production the capacity utilization rate will be 70% and 85%, respectively. In third year and thereafter, full capacity production shall be attained.

7 166-7 Table 3.3 PRODUCTION PROGRAMME Production Programme Product Canned Meat (tonne) Capacity utilization rate (%) IV. MATERIAL AND INPUTS A. RAW AND AUXILIARY MATERIALS According to the information obtained from the Administration, the number of sheep and goat is about 3,190,732 and 2,678,712, heads, respectively. One can safely conclude that the above resource could be a base for the establishment of sheep and goat processing plant. The major raw materials of the envisaged project are meat, cans and common salt. The annual cost of raw and auxiliary materials is Birr 22,418,000. Table 4.1 indicates the annual requirement of raw and auxiliary materials at full production capacity. Table 4.1 RAW AND AUXILIARY MATERIALS REQUIREMENT & COST ( AT FULL CAPACITY) Sr. No. Description Unit of Measure Qty Cost ( 000 Birr) 1. Sheep & Goat Meat Tonnes 1,600 19, Empty can 000 pcs 2,520 2, Common Salt Tonnes Packing Material and stickers Lump sum 525 Total 22,418

8 166-8 B. UTILITIES The major utilities of the project are electricity, furnace oil and water. Annual requirement and cost of utilities is indicated in Table 4.2. Table 4.2 UTILITIES REQUIREMENT AND COST UOM Sr. Description Qty. Cost ( 000 birr) No 1 Electricity KWh Furnace oil m Water m Total V. TECHNOLOGY AND ENGINEERING A. TECHNOLOGY 1. Production Process The animals are subject to medical check-up to make sure that they are free from any disease before they are slaughtered. After slaughtering and before the viscera is removed, inspection is carried out by veterinary staff. Then the meat is washed to remove blood and kept in the chilled room. After the meat is thoroughly chilled, it is then dressed and superficial fat is removed. After trimming and chopping, the bone is removed and the meat is then cut to uniform size of sliced chunks of about 1.25 cm thickness. The meat is then soaked into salt water for giving a salty taste and to kill microorganisms. It is weighed and filled into cans, and seaming process will be carried

9 166-9 out. After seaming the cans are fed in to a Jet-Spraying can washer for cleansing with neutral cleanser. Then, the seamed cans undergo sterilization immediately. 2. Source of Technology The following Indian company has already specialized on supplying equipment and machinery for diaries, food industries and breweries. Kpsar Engineering Works Tel Fax India B. ENGINEERING 1. Machinery and Equipment The list of machinery and equipment of meat canning project is indicated in Table 5.1. The total cost of machinery is estimated at Birr 15 million, of which Birr 10 million is in required foreign currency.

10 Table 5.1 LIST OF MACHINERY AND EQUIPMENT Sr. Description Qty. No. 1. Nobbing and cutting 1 2. Washing tank 4 3. Salt Soaking tank 4 4. Empty can conveyor 2 5. Packing conveyor 1 6. Table for balance 2 7. Tray(Assorted) Can assembling table 1 9. Cooking box (steamer) Drainer Can supplying table Rotary Filler Vacuum seamer Vacuum pump Can washer Chain hoist with trolley rail Clutch door type horizontal retort Basket cooler Jacketed steam kettle Stainless still bank Gear pump Balance Seaming micrometer Seaming wire gauge Seaming scale Seam band saw frame Seam band saw Vacuum can tester Hand can tester Saccharin meter Inspection bar Thermometer Clinometers Boiler 1 35 Cold room (Refrigerator) 1

11 Land, Building and Civil Work The plant requires a total of 7,500 m 2 area of land out of which 3,000 m 2 is built-up area which includes Processing area, raw material stock area, offices etc. Assuming construction rate of Birr 2,500 per m 2, the total cost of construction is estimated to be Birr 7.5 million. The total cost, for a period of 80 years with cost of Birr 1 per m 2, is estimated at Birr 7,500. The total investment cost for land, building and civil works is estimated at Birr 7,507, Proposed Location According to the resource potential study of the region, the raw material is identified in Kuraz and Hamer bena woredas. Based on the availability of raw material, infrastructure, utilities and market outlet Omarata town of Kuraz Woreda is selected and recommended to be the location of the envisaged plant. Therefore, because of the above factors Debub- Omo has been chosen as the best location to establish the envisaged meat-canning project. VI. MANPOWER AND TRAINING REQUIREMENT A. MANPOWER REQUIREMENT The envisaged project requires 56 labour force. The list of manpower and the annual cost of labour is indicated in Table 6.1.

12 Table 6.1 MANPOWER REQUIREMENT AND LABOUR COST Sr. No. Description Req. No. Monthly Salary (Birr) Annual Salary (Birr) 1. General Manager , Secretary , Marketing Officer , Purchaser , Senior Accountant , Cashier , Production Head , Quality Control Head , Senior Mechanic , Mechanic , Electrician , Operators , Labourers , Drivers , Guards ,800 Sub-Total 56 34, ,800 Benefit (25% Basic Salary) 8, ,200 Grand Total 43, ,000 B. TRAINING REQUIREMENT The production head, quality control head and senior mechanic shall be trained by the experts of the machinery supplier during plant erection at the project site and other operators shall also be trained by the production head before commissioning the plant. Therefore, the total training cost is estimated at Birr 25,000.

13 VII. FINANCIAL ANALYSIS The financial analysis of the small ruminant meat processing project is based on the data presented in the previous chapters and the following assumptions:- Construction period 1 year Source of finance 30 % equity 70 % loan Tax holidays 5 years Bank interest 8% Discount cash flow 8.5% Accounts receivable 30 days Raw material local 15 days Raw material, import 90 days Work in progress 2 days Finished products 10 days Cash in hand 5 days Accounts payable 30 days A. TOTAL INITIAL INVESTMENT COST The total investment cost of the project including working capital is estimated at Birr million, of which 53 per cent will be required in foreign currency. The major breakdown of the total initial investment cost is shown in Table 7.1.

14 Table 7.1 INITIAL INVESTMENT COST Sr. Total Cost No. Cost Items ( 000 Birr) 1 Land lease value Building and Civil Work 7, Plant Machinery and Equipment 15, Office Furniture and Equipment Vehicle Pre-production Expenditure* 1, Working Capital 5,129.8 Total Investment cost 30,435.8 Foreign Share 53 * N.B Pre-production expenditure includes interest during construction ( Birr 1.45 million ) training (Birr 25 thousand ) and Birr 125 thousand costs of registration, licensing and formation of the company including legal fees, commissioning expenses, etc. B. PRODUCTION COST The annual production cost at full operation capacity is estimated at Birr million (see Table 7.2). The material and utility cost accounts for per cent, while repair and maintenance take 0.90 per cent of the production cost.

15 Table 7.2 ANNUAL PRODUCTION COST AT FULL CAPACITY ('000 BIRR) Items Cost % Raw Material and Inputs 22, Utilities Maintenance and repair Labour direct Factory overheads Administration Costs Total Operating Costs 27, Depreciation Cost of Finance Total Production Cost 30, C. FINANCIAL EVALUATION 1. Profitability According to the projected income statement, the project will start generating profit in the first year of operation. Important ratios such as profit to total sales, net profit to equity (Return on equity) and net profit plus interest on total investment (return on total investment) show an increasing trend during the life-time of the project. The income statement and the other indicators of profitability show that the project is viable.

16 Break-even Analysis The break-even point of the project including cost of finance when it starts to operate at full capacity ( year 3) is estimated by using income statement projection. BE = Fixed Cost = 72 % Sales Variable Cost 3. Pay Back Period The investment cost and income statement projection are used to project the pay-back period. The project s initial investment will be fully recovered within 6 years. 4. Internal Rate of Return and Net Present Value Based on the cash flow statement, the calculated IRR of the project is 17 % and the net present value at 8.5% discount rate is Birr 8.8 million. D. ECONOMIC BENEFITS The project can create employment for 56 persons. In addition to supply of the domestic needs, the project will generate Birr 8.75 million in terms of tax revenue. The establishment of such factory will have a foreign exchange saving effect to the country by substituting the current imports.

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