摘要：Relations between milk and non-milk components have been analyzed in 20 alterative dairy products. Direct cost price of each component and package was calculated; other costs were determined indirectly. Analysis of capital accumulation indicates that in the development strategy preference should be given to those products (ice-cream, fruit ice-cream, milk dessert, fruit yoghurt) which combine milk and non-milk components in favor of cheaper non-milk components. Capital accumulation is 58-67 percent. The next group of products is made up of those based on milk serum, gels and juice, with a lower portion of cheaper milk components and a higher portion of fairly expensive non-milk components. Capital accumulation is 25-37 percent. The third group of products is made up of melted cheese and milk spreads. These products have a very high portion of milk components and a low portion of non-7nilk components. Capital accumulation is 15-26 percent. Capital accumulation on milk pudding is 15-16 percent. UHT chocolate milk and UHT fruit flavored milk contain milk and non-milk components and as such have a low capital accumulation 3-9 percent.
