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ice cream love all, adults and children. business for the production of ice cream is characterized by obtaining seasonal gains. large factories, think this business is very profitable, as any right organized by the production.for the production of ice cream to have special equipment, shop floor personnel.first of all need to purchase raw materials. the main raw material is milk (whole, skim, whole and skim powder, condensed with sugar and dairy products (cream, serum and butter).also need to add sugar, vegetable oils, aromatic fillers, stabilizers and эмульгаторов.cups, wafer horns and stick for ice cream, we will order with suppliers.therefore, it can be determined that the costs will be part of the deductions for depreciation of buildings and equipment rental fees, insurance premiums, the wages of the working staff, the cost of advertising.also we have variable costs. this includes the cost of raw materials, fuel and energy, transport facilities, the salaries of the productive workforce
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