Abstract
The present article presents an evaluation of economic efficiency of the introduction of meals acoustic freezing. Based on the initial data, like the amount of investments, the volume of products and the main competitive advantages of the technology under consideration, the main economic indicators were calculated. It has been proved that the introduction of new technology will increase the organization’s revenue due to its capability to increase the selling prices for frozen meals with new quality properties. The profitability of the new production line accounted for 11%. The payback period for implementation of this technical solution will be less than 2.5 years. It has been proved that the technology of meals freezing with application of acoustic effects is cost-effective.