Cost Analysis and Economic Evaluation for the Fabrication of Hard Candy with the Addition of Black Cumin Seed Extract and Honey

Abstract

This study evaluated the economic feasibility of fabricating functional hard candy made with black cumin extract and honey. We compiled investment, operating, and sales data, then applied standard financial criteria, including gross profit margin, internal rate of return, break-even analysis, payback period, and present value. A theoretical production line and formulation were specified, and costs were estimated from market prices and equipment lists. Findings indicated that the process was technically feasible and financially promising under baseline assumptions. Profitability remained sensitive to ingredient prices and capacity, because raw materials, especially honey and black cumin, dominate total costs. The evaluation also considered labor, utilities, and overhead to capture manufacturing conditions. The results support commercialization when pricing and procurement strategies prioritize stable supply and efficiency. This work contributes a structured techno-economic framework for functional confectionery and demonstrates that locally sourced ingredients can underpin viable products with nutritional appeal and potential public health value.