PRODUCTION AND COST BENEFIT ANALYSIS OF TIDBITS PRODUCED WITH FLOUR FROM CASSAVA AND BAMBARA NUT SEEDS

Abstract

Producing snacks from blends of Bambara nut flour (BNF) and high-quality cassava flour (HQCF) has gained traction due to their nutritional value, affordability, and potential for local economic development. The functional benefits of such a snack stem from the nutritional standpoint of the gluten-free nature of the composite flour, richness in dietary fibre, and essential amino acids, suitability for malnutrition intervention and school feeding programs with the view to achieving SDG-3. Cost-benefit analysis of a newly developed food product is essential in determining the commercial viability of venturing into full-scale production. This study evaluated the production and cost benefit analysis of tidbits produced with blends of flour from Bambara nut and cassava. HQCF and BNF were prepared from cassava (IITA-TMS-IBA070593) and Bambara nut seeds (SAMNUT 21).  The HQCF and BNF were blended in the ratio 60:40, with which the tidbits were produced. The results established that the composite flour made up of three kilograms (3 kg) of HQCF and two kilograms (2 kg) of BNF produced 5.35 kg of tidbits, yielding 53 units of 100 g each of packaged tidbit snacks.  The calculated benefit-cost ratio (BCR) of 1.15 signifies a profitable operation, as values exceeding 1 indicate that benefits exceed costs, positioning the enterprise as a potentially profitable investment. Specifically, for every ₦1.00 spent on cassava tidbits processing, there was a return of ₦1.15, reinforcing the financial viability of the venture. Interestingly, for every ₦1.00 earned as revenue, 13.3% was retained as net profit, underscoring the profitability of the enterprise.