ABSTRACT

 Cost benefit analysis of Integrated Bambara nut milling and sieving machine was carried out in this study. This integrated machine mills and sieves Bambara flour simultaneously and completely terminate all form of hand contact with the food during processing. Standard investment markers such as Payback Period, Accounting Rate of Return (ARR), Net Present Value (NPV) and Benefit cost Ratio (BCR) were evaluated to ascertain the sustainability and level of viability of investment in this technology. Results revealed that an annual initial sum of N 62,522,662.00 is required for start-up while average cash inflow of N 42,942,136 can be realized yearly. More so, Payback period, Accounting Rate of Return, Net Present Value and Benefit Cost Ratio were determined as 1.5, 6.9%, N 276,236,879, and 1.69 respectively. This shows that with an expected rate of return of 6.9%, every N 1 invested on this technology, will yield N 1.69 and an average of one year and six months is required for recouping investment in this technology. It can therefore be seen that this mechanized Bambara flour processing is profitable and thus recommended for both mall and large scale flour processors.