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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">vguit</journal-id><journal-title-group><journal-title xml:lang="ru">Вестник Воронежского государственного университета инженерных технологий</journal-title><trans-title-group xml:lang="en"><trans-title>Proceedings of the Voronezh State University of Engineering Technologies</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2226-910X</issn><issn pub-type="epub">2310-1202</issn><publisher><publisher-name>VSUET</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.20914/2310-1202-2025-4-70-79</article-id><article-id custom-type="elpub" pub-id-type="custom">vguit-3703</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>Пищевые системы</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>Food systems</subject></subj-group></article-categories><title-group><article-title>Повышение экономической эффективности использования растительных компонентов при производстве молочных продуктов в современных условиях производства</article-title><trans-title-group xml:lang="en"><trans-title>Increasing the economic efficiency of using plant components in the production of dairy products in modern production conditions</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-3537-8081</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Коновалов</surname><given-names>С. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Konovalov</surname><given-names>S. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>к.т.н., доцент, кафедра продуктов питания и пищевой биотехнологии, ул. Институтская пл., 1, г. Омск, 644008, Россия</p></bio><bio xml:lang="en"><p>Cand. Sci. (Engin.), assistant professor, food and food biotechnology department department, Institutskaya square, 1, Omsk, 644008, Russia</p></bio><email xlink:type="simple">sa.konovalov@omgau.org</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-2614-2309</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Рыбченко</surname><given-names>Т. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Rybchenko</surname><given-names>T. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>к.т.н., доцент, кафедра продуктов питания и пищевой биотехнологии), ул. Институтская пл., 1, г. Омск, 644008, Россия</p></bio><bio xml:lang="en"><p>Cand. Sci. (Engin.), assistant professor, Omsk State Agrarian University named after. P.A. Stolypin Institutskaya square, 1, Omsk, 644008, Russia</p></bio><email xlink:type="simple">tv.rybchenko@omgau.org</email><xref ref-type="aff" rid="aff-2"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-9726-9262</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Дерканосова</surname><given-names>А. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Derkanosova</surname><given-names>A. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>д.т.н., профессор, кафедра сервиса и ресторанного бизнеса, пр-т Революции, 19, г. Воронеж, 394036, Россия</p></bio><bio xml:lang="en"><p>Dr. Sci. (Engin), professor engineer, service and restaurant business department, Revolution Avenue, 19, Voronezh, 394036, Russia</p></bio><email xlink:type="simple">aa-derk@ya.ru</email><xref ref-type="aff" rid="aff-3"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-8817-1466</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Полянский</surname><given-names>К. К.</given-names></name><name name-style="western" xml:lang="en"><surname>Polyansky</surname><given-names>K. K.</given-names></name></name-alternatives><bio xml:lang="ru"><p>д.т.н., профессор, кафедра управления социально-экономическими системами и бизнес процессами, Карла Маркса, 67А Воронеж, 394030, Россия</p></bio><bio xml:lang="en"><p>Dr. Sci. (Engin) professor, Management of Socio-Economic Systems and Business Processes department, Karl Marx. 67A. Voronezh, 394030, Russia</p></bio><email xlink:type="simple">mto.vrn@mail.ru</email><xref ref-type="aff" rid="aff-4"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Омский государственный аграрный университет имени П.А. Столыпина</institution></aff><aff xml:lang="en"><institution>Omsk State Agrarian University named after. P.A. Stolypin</institution></aff></aff-alternatives><aff-alternatives id="aff-2"><aff xml:lang="ru"><institution>Омский государственный аграрный университет имени П.А. Столыпина</institution></aff><aff xml:lang="en"><institution>food and food biotechnology department</institution></aff></aff-alternatives><aff-alternatives id="aff-3"><aff xml:lang="ru"><institution>Воронежский государственный университет инженерных технологий</institution></aff><aff xml:lang="en"><institution>Voronezh State University of Engineering Technologies</institution></aff></aff-alternatives><aff-alternatives id="aff-4"><aff xml:lang="ru"><institution>Воронежский филиал Российского экономического университета имени Г.В. Плеханова</institution></aff><aff xml:lang="en"><institution>Voronezh branch of the Plekhanov Russian University of Economics</institution></aff></aff-alternatives><pub-date pub-type="collection"><year>2025</year></pub-date><pub-date pub-type="epub"><day>30</day><month>12</month><year>2025</year></pub-date><volume>87</volume><issue>4</issue><fpage>70</fpage><lpage>79</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Коновалов С.А., Рыбченко Т.В., Дерканосова А.А., Полянский К.К., 2025</copyright-statement><copyright-year>2025</copyright-year><copyright-holder xml:lang="ru">Коновалов С.А., Рыбченко Т.В., Дерканосова А.А., Полянский К.К.</copyright-holder><copyright-holder xml:lang="en">Konovalov S.A., Rybchenko T.V., Derkanosova A.A., Polyansky K.K.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://www.vestnik-vsuet.ru/vguit/article/view/3703">https://www.vestnik-vsuet.ru/vguit/article/view/3703</self-uri><abstract><p>Статья посвящена производственному учету на молокоперерабатывающих предприятиях Омской области. В последние годы многие молокоперерабатывающие предприятия России существенным образом модернизировали свою производственно-технологическую базу, внедрили инновационные технологии обработки молочного сырья, расширили свой ассортимент выпускаемой продукции за счет использования функциональных пищевых ингредиентов и технологических добавок, что заметным образом повлияло на необходимость пересмотра действующих норм расхода сырья и коэффициентов перевода сырья на готовую продукцию. Авторами научной статьи был проведен комплексный анализ использования молочного сырья и немолочных компонентов на основе проведения контрольных выработок и замеров с целью определения их фактического расхода на ведущих предприятиях Омской области, в зависимости от типа предприятия и объема перерабатываемого сырья. На основе проведенного анализа расхода сырья и компонентов были впервые получены новые научно-обоснованные нормы расхода сырья и коэффициенты перевода сырья на готовую продукцию, которые позволяют оперативно проводить производственный учет и принимать управленческие решения для повышения экономической эффективности производства. Особое внимание в статье уделяется применению растительного сырья и технологических добавок на его основе, которые не только существенным образом увеличивают выход готовой молочной продукции, но и придают им высокие потребительские свойства. В статье отмечается особая роль растительных ингредиентов в расширении ассортимента молочных и молокосодержащих продуктов, повышению их качества, пищевой и биологической ценности.</p></abstract><trans-abstract xml:lang="en"><p>The article is devoted to production accounting at milk processing enterprises of the Omsk region. In recent years, many Russian dairy processing enterprises have significantly modernized their production and technological base, introduced innovative technologies for processing dairy raw materials, and expanded their product range through the use of functional food ingredients and technological additives, which has significantly influenced the need to review current raw material consumption rates and conversion coefficients for finished products. The authors of the scientific article conducted a comprehensive analysis of the use of dairy raw materials and non-dairy components based on control workings and measurements in order to determine their actual consumption at the leading enterprises of the Omsk region, depending on the type of enterprise and the volume of processed raw materials. Based on the analysis of the consumption of raw materials and components, new scientifically based raw material consumption rates and conversion coefficients of raw materials to finished products were obtained for the first time, which make it possible to promptly carry out production accounting and make management decisions to increase the economic efficiency of production. The article pays special attention to the use of vegetable raw materials and technological additives based on it, which not only significantly increase the yield of finished dairy products, but also give them high consumer properties. The article highlights the special role of herbal ingredients in expanding the range of dairy and dairy-containing products, improving their quality, nutritional and biological value.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>молоко коровье сырое</kwd><kwd>растительные ингредиенты</kwd><kwd>нормы расхода сырья</kwd><kwd>коэффициент перевода</kwd><kwd>молочная продукция</kwd><kwd>производственный учет</kwd><kwd>экономическая эффективность производства</kwd></kwd-group><kwd-group xml:lang="en"><kwd>raw cow's milk</kwd><kwd>vegetable ingredients</kwd><kwd>raw material consumption rates</kwd><kwd>conversion factor</kwd><kwd>dairy products</kwd><kwd>production accounting</kwd><kwd>economic efficiency of production</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Алексашина С.А., Белозёрова В.А. 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