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.

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