Economic evaluation of low-calorie functional ice cream incorporated with Moringa oleifera and polydextrose
Abstract
The present study was conducted to evaluate the production economics of low-calorie functional ice cream incorporated with Moringa oleifera powder/extract and polydextrose under commercial-scale conditions. The cost of production was estimated by considering the prevailing market prices of ingredients along with labour, utilities, packaging, depreciation and other overhead costs. A production capacity of 100 kg ice cream premix per day was assumed for economic analysis. The capital investment required for the processing unit was estimated at ₹3,02,080. The production cost per 100 mL serving was ₹7.83, ₹7.72, ₹7.77, ₹8.65 and ₹8.73 for Control 1 (C1), Control (C), T9, T13 and LC3, respectively. The results indicated that incorporation of Moringa oleifera powder/extract and polydextrose produced a nutritionally enriched functional ice cream with only a marginal increase in production cost, demonstrating its economic feasibility and commercial potential as a value-added dairy product.
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Introduction
The increasing awareness of the relationship between nutrition and health has significantly influenced consumer preferences towards functional foods that provide health benefits beyond basic nutrition. Consequently, the food industry is focusing on the development of value-added products enriched with dietary fibre, natural bioactive compounds and other functional ingredients while reducing calories, fat and sugar (Toliaty et al., 2022) [10] . Besides nutritional enhancement, the commercial success of functional foods depends on their sensory quality, processing efficiency and economic feasibility, making cost-effective product development a major priority for both researchers and manufacturers. (Samakradhamrongthai et al., 2021) [7] Ice cream is one of the most widely consumed dairy products because of its desirable flavour, texture and consumer acceptability. However, its high fat and sugar content has prompted the development of healthier formulations enriched with proteins, dietary fibre and bioactive ingredients without compromising product quality (Kowalczyk et al., 2021) [4] . The incorporation of functional ingredients into ice cream not only enhances its nutritional profile but also creates opportunities for the dairy industry to develop premium products with greater market value and consumer appeal (Vasundhara and Amrita, 2022) [11] . Moringa oleifera is recognized as a promising functional ingredient owing to its abundance of highquality protein, dietary fibre, essential minerals, vitamins and phytochemicals, including polyphenols, flavonoids, carotenoids and glucosinolates (Ahmadiyan et al., 2023) [1] . These bioactive compounds exhibit antioxidant, antimicrobial, anti-inflammatory, hepatoprotective and antidiabetic activities, making moringa suitable for the formulation of functional dairy products with enhanced health benefits (Farid and Hegazy, 2020; Padayachee and Baijnath, 2020) [2,6] . Polydextrose is a low-calorie soluble dietary fibre (1 kcal g⁻¹) that functions as a fat replacer, bulking agent, stabilizer and prebiotic. It improves creaminess, mouthfeel, freeze-thaw stability and texture while contributing to calorie reduction, glycaemic control and gut health (Shenana, 2022) [8] .
Similarly, guar gum is an economical hydrocolloid widely used in frozen desserts because of its excellent waterbinding capacity, viscosity and stabilizing properties. It improves body, texture and melting resistance while also acting as a soluble dietary fibre with prebiotic potential (Gupta and Variyar, 2018) [3] . In addition to nutritional and technological advantages, the incorporation of functional ingredients must be economically sustainable for successful commercialization. The cost of raw materials, ingredient functionality, processing efficiency, product yield, storage stability, packaging, transportation and consumer acceptance collectively determine the profitability of a functional food product. Ingredients capable of simultaneously improving product quality and processing performance can reduce production losses and enhance economic returns by increasing yield, extending shelf life and reducing wastage. Previous studies have highlighted that economic evaluation, along with physicochemical, microbiological and sensory assessment, is essential for determining the commercial viability of newly developed functional foods.
Materials and Methods
Source of materials
Fresh whole milk, cream, skim milk powder, sugar, glycerol monostearate (GMS), guar gum and other dairy ingredients required for the preparation of ice cream were procured from the local market of Hisar (Haryana, India). Food-grade polydextrose was obtained from a commercial supplier. Fresh Moringa oleifera leaves were collected from healthy plants growing in and around the Lala Lajpat Rai University of Veterinary and Animal Sciences (LUVAS), Hisar. The leaves were thoroughly washed, shade-dried and ground into fine powder, while Moringa oleifera extract was prepared under laboratory conditions using the standardized extraction procedure. All analytical-grade chemicals and microbiological media used for physicochemical, antioxidant and microbiological analyses were procured from reputed commercial suppliers. The experimental work was carried out in the Department of Livestock Products Technology, College of Veterinary Sciences, LUVAS, Hisar.
Result and Discussions
The cost of production of the control ice cream and the functional ice cream incorporated with Moringa oleifera powder/extract and polydextrose was estimated based on the prevailing market prices of all ingredients available in Hisar, Haryana, during the experimental period. The economic analysis was performed under commercial production conditions by considering both recurring and non-recurring expenditures. The production cost included the cost of raw materials, labour, water, electricity, packaging, and depreciation of equipment and machinery. For economic calculations, a production capacity of 100 kg of ice cream per day was assumed. The prices of all ingredients were calculated according to their local market rates at the time of the study. It was further assumed that the entire quantity of the finished product was successfully marketed without any processing, handling or storage losses. The final production cost was calculated by considering the total expenditure incurred per unit quantity of the finished product. The estimated cost for the production of a 100 ml of ice cream cup of C1, C, T 9 , T 13 and LC3 is 7.83, 7.72, 7.77, 8.65 and 8.73 respectively. Developed ice cream incorporated with Moringa oleifera powder/extract and polydextrose can therefore, be exploited for marketing the product in domestic and foreign market to fetch better revenues.
Conclusion
The developed formulations exhibited competitive production costs while providing added nutritional and functional benefits. The production cost of the developed functional ice creams ranged from ₹77.2 to ₹87.3 per litre (₹7.72-8.73 per 100 mL serving), indicating that the incorporation of functional ingredients resulted in only a marginal increase in manufacturing cost compared with the conventional product. The enhanced nutritional value, together with acceptable production economics, suggests that these formulations possess good commercial potential. Therefore, Moringa oleifera-and polydextrose-enriched functional ice cream may serve as a promising value-added dairy product with scope for commercial production and marketing to meet the growing consumer demand for healthier frozen desserts while ensuring sustainable economic returns to manufacturers.
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