DAIRY BUSINESS MANAGEMENT SYSTEM {DBMS}
INTRODUCTION
•
Managing dairy business in India is more of an art than science. Most of the dairy
professionals may not tend to agree with this statement though it is supported by
authentic data from actual case studies.
•
A milk vendor handling two hundred Kg. milk/day and without using any
adulterants or preservatives is in a position to easily earn more than Rs.600/day
(>Rs. 3.00/Kg.). Using adulteration, dilution and manipulation he can further
improve his returns by two three times.
•
An ethical “HALWAI” (sweet meat manufacturer) producing good quality ethnic
dairy products, besides earning handsome profits( more than 20% of business
turnover) can easily attain appreciable annual business growth rate.
•
Milk contractors from unorganized sector having much lower investment as
compared to owners of dairy plants are supplying raw milk to commercial dairy
plants in private and public sector. These contractors are making fabulous profits
(Rs.3/Kg. to Rs.5/Kg) by using their expertise and innovative techniques(known
and unknown to the professionals purchasing milk for organized sector)
DAIRY BUSINESS MANAGEMENT SYSTEM {DBMS}
INTRODUCTION
•
Professionally managed commercial dairy plants are either in loss or earning much
less than clearly visible profit margin of Rs. 3 /Kg. Desirable profit being the
difference of gross revenue and total expenditure for a specific period divided by
quantity of standard milk (6.5% Fat & 8.8% Snf) procured/processed by the dairy
plant should be >Rs.3/Kg.
•
In most of the case studies undertaken by mission (IIM) profit remains a
insignificant amount ( much lower than profit margins quoted above).
•
We need to evolve a transparent and effective monitoring /performance evaluation
system for commercial dairy plants in India so that owner of business can review
on daily basis his profit or loss without any ambiguity or distortion. DBMS is a
professional approach and an attempt to achieve this objective. It is based on
famous “MARWARI” concept of business management called “PARTHA”.
DAIRY BUSINESS MANAGEMENT SYSTEM {DBMS}
•
ANNEXURE-A
Dairy plant selling pasteurized liquid milk must earn >Rs.3.00/Kg.
•
Assuming annual average basic price of raw milk as Rs.13.00/Kg. (6.5%/8.8%) or Rs.
200/Kg. Fat (Rs. 120 /Kg Fat & Rs. 59.09/ Kg. SNF) total solids=15.3%
•
Milk collection/processing/packing /marketing cost for efficiently managed dairy
plant will not normally exceed Rs.3.00/Kg. (including processing losses)
•
Pasteurized standardized milk containing 4.5% Fat and 8.5% SNF
(Total solids=13%) would cost Rs. (13.00+3.00-2.40)=Rs.13.60/ Kg.
{(6.5-4.5)x 120=Rs.2.40}
(8.8-8.5)x 59.09=Rs.0.17727/ Kg {Ignore considering it as part of handling loss}

Retail consumer price for pasteurized standardized milk in most of our towns is Rs.
17.00/Liter or even more.
DAIRY BUSINESS MANAGEMENT SYSTEM {DBMS}
•
•
•
•
•
•
ANNEXURE-A
As such there is clear profit margin of more than Rs.3.00/Kg.
{17.00-13.60=3.40/ Kg.}
Increase in volume of milk due to dilution: 15.3/13 =1.17
{Hidden gain due to increase in volume (0.17X3.40) = Rs.0.578/Kg}
{It will compensate the weight volume difference as milk is packed and sold in liters
but purchased in Kgs.}
Dairy company handling one lac Kg. milk per day would thus make annual net profit
of more than Rs. 12 crores. (>20% of turn over) provided there are no hidden losses. {
100000x3.40x365=Rs.12,41,000,00}
ANALYZE HIDDEN REASONS TO KNOW WHY YOUR PROFITS ARE LOW?.
DAIRY BUSINESS MANAGEMENT SYSTEM {DBMS}
ANALYZING PROFIT & LOSS STATEMENT
TYPICAL DAILY PROFIT & LOSS STATEMENT {Basis 100 kg.)
S.NO
DESCRIPTION
AMOUNT(Rs.) S.NO REVENUE
AMOUNT(Rs.)
I
Purchase price of milk (6.5%/8.8%) 1040
I
Sale of standardised milk
500
II Overhead cost on milk procured.
150
II
Sale of toned milk
400
III Processing cost including packing
150
III
Sale of double toned milk
200
IV Cost of utilities and maintenance
50
IV
Sale of skimmed milk
200
VI Manpower and allied costs
50
V
Sale of other products
300
relating to service departments like
quality assurance,PNL & HRD,
Assuming realization from standard milk ( 6.5% Fat &
Purchase, Stores, security/estate
8.8% SNF) as Rs. 1800/100 Kg.
and finance marketing etc.
VII TOTAL EXPENDITURE
1440
VII
TOTAL REVENUE
1600
Daily Profit=Rs.{1600-1440)/100= Rs.1.60/Kg.{Basis: 100 Kg. Standard milk (6.5% Fat/8.8%SNF)}
“PARTHA” PROFIT NORMS:-Rs.{Selling Price/ Kg. -(Cost Price of milk/kg. +handling
expenses/Kg.)
“PARTHA” PROFIT =Rs{ 18-(10.40+4.00)}=Rs3.60/Kg. Cost of milk=Rs1040 Other costs= 4.00/Kg.
LOSS AGAINST PROJECTED“PARTHA PROFIT = Rs. (3.60-1.60)=Rs 2.00/Kg. OR Rs.200/!00 Kg.
DAIRY BUSINESS MANAGEMENT SYSTEM {DBMS}
INTRODUCING PARTHA IN DAIRY BUSINESS
Business of procuring milk , manufacturing value added products and marketing the
produce can be divided in to following ten functional activity centers/departments.
1 Milk procurement
2 Production
3 Quality Assurance
4 Engineering
5 Personnel and Human Resource Development
6 Finance
7 Materials Management
8 Purchase
9 Marketing
10 Estate & Security
Each of the above ten departments have distinct function to perform and discharge its
specified obligations. For the success of business venture, it is extremely important for
the management to specify norms for each performance parameter.
DAIRY BUSINESS MANAGEMENT SYSTEM {DBMS}
INTRODUCING PARTHA IN DAIRY BUSINESS(MILK PROCUREMENT)
These norms can be fixed in consultation with the concerned staff bench marking with the best in the
country.
CREATING NORMS AFFECTING PARTHA {MILK PROCUREMENT DEPARTMENT}
Milk procurement in dairy business is often neglected function but it deserves maximum attention
from top management.80% to 85% of the total business expenditure in dairy business is incurred on
purchase of raw milk. Based on key performance parameters relating to milk procurement typical
norms for each activity can be specified as under:
PRIME PERFORMANCE PARAMETERS:
I
Quantity of milk procured (Kg/day)
II Quality of milk procured ( V3/V2/V1/U)
III Landed cost of milk (Rs. /Kg.)
EXPENSE RELATED PARAMETERS:
1 Basic cost of milk:(As per competitive market rates)
2 Milk handling charges (Village level milk collection):
3 Milk transportation expenses ( VLC to MCC):
NORMS
As per specified targets
100%V3
As per specified targets
Rs./Kg.
10.71
0.350
0.113
DAIRY BUSINESS MANAGEMENT SYSTEM {DBMS}
INTRODUCING PARTHA IN DAIRY BUSINESS(MILK PROCUREMENT)
4
5
6
7
8
9
10
11
12
13
Milk transportation expenses from MCC to Dairy plant/ Kg.milk:
Tester expenses/Kg. milk ;
Milk chilling charges/ Kg.milk:
Maintenance expenses / Kg. Milk:
Manpower cost /Kg. Milk:
Cost of testing chemicals (Sulphuric acid) /Kg.milk:
Cost of testing chemicals ( Amyl alcohol) /Kg. Milk:
Cost of detergents/ cleaning & sanitizing agents /Kg. Milk:
Total milk procurement overhead expenses:
Landed cost of milk
0.200
0.024
0.100
0.003
0.058
0.012
0.021
0.003
0.884
11.594
Once these norms based on scientific calculations are specified and well demonstrated in field
conditions by effective and efficient management, every zonal Incharge would then be asked to
make consistent efforts to attain these performance levels. Monitoring performance using
PARTHA as a tool can help the management in continuously upgrading quality of raw milk
improving quantity of milk procured besides reducing total cost of milk procurement.
PARTHA PROJECT PLAN
• Based on infrastructure and resources
available with the organization projected
“PARTHA” plan can be drafted by
management.
• This document is based on raw material
inputs, product mix combination,projected
expenditure/ revenue account, contribution
per unit and anticipated annual profits.
TECHNO-ECONOMICS OF DAIRY BUSINESS
FOR PASTEURISED LIQUID MILK PLANT ONLY
DESCRI PTI ON
50000
48450
3250
4400
100000
96899
6500
8800
150000
145349
9750
13200
200000
193798
13000
17600
250000
242248
16250
22000
300000
290698
19500
26400
350000
339147
22750
30800
3234
4378
6468
8756
9701
13134
12935
17512
16169
21890
19403
26268
22636
30646
3. 10% 1550. 00
9. 10% 4550. 00
3100. 00
9100. 00
4650. 00 6200. 00 7750. 00
9300. 00
13650. 00 18200. 00 22750. 00 27300. 00
10850. 00
31850. 00
TOTAL MI LK HANDLED KGs .
LI QUI D MI LK SALES QUANTI TY ( LTR)
TOTAL FAT KGS
TOTAL SNF KGS
6. 50%
8. 80%
NET AVAI LABLE ( FAT )
NET AVALLABLE ( SNF )
99. 50
99. 50
REQUI RED FAT FOR LI QUI D MI LK
REQUI RED SNF FOR LI QUI D MI LK
SURPLUS FAT FOR GHEE
GHEE MANUFACTURED
99. 00%
99. 80%
1684
1687
3368
3374
5051
5061
6735
6748
8419
8436
10103
10123
11786
11810
-172
-344
-516
-688
-860
-1032
-1204
-11180
-22360
-33540
-44720
-55900
-67080
-78260
10. 70
518411
1036822
1555233
2073643
2592054
3110465
3628876
106. 80
180185
360370
540555
720739
900924
1081109
1261294
687416
1374831
2062247
2749663
3437079
4124494
4811910
659528
1261898
1853428
2442198
3031053
3619908
4213593
27888
112934
208819
307465
406026
504586
598317
0. 56
1. 13
1. 39
1. 54
1. 62
1. 68
1. 71
8. 37
33. 88
62. 65
92. 24
121. 81
151. 38
179. 50
CONTRI BUTI ON PER YEAR ( I N Lac s )
100. 40
406. 56
751. 75
1106. 87
1461. 69
1816. 51
2153. 94
PROFI T BEFORE
I NTEREST & DEPRI CI ATI ON
I NTEREST PER ANNUM.
100. 40
406. 56
751. 75
1106. 87
1461. 69
1816. 51
2153. 94
132. 76
132. 76
132. 76
132. 76
132. 76
132. 76
132. 76
97. 21
97. 21
97. 21
97. 21
97. 21
97. 21
97. 21
-129.57
176.59
521.78
876.90
1231.72
1586.54
1923.97
EXTRA SNF REQUI RED FOR LI QUI D MI LK
RATE OF SNF PER KGS
65. 00
REALI SATI ON ( LI QUI D MI LK)
REALI SATI ON ( GHEE)
*****
**
TOTAL REALI SATI ON * * * * * *
TOTAL COST OF MI LK WI TH
OVER HEADS * *
CONTRI BUTI ON PER DAY
CONTRI BUTI ON /
KG OF MI LK ( Rs . )
CONTRI BUTI ON PER MONTH ( I N Lac s )
DEPRECI ATI ON PER ANNUM.
NET PROFI T ( Per
Annum)
i n Lac s
TECHNO-ECONOMICS OF DAIRY BUSINESS
ANNEXURE - A
COMPOSITE PRODUCT MIX (SMP, GHEE & PASTEURISED MILK
==== ================================ =========== ==================== ========== ========== ========= ========= =========== ========== ==========
SNO DESCRI PTI ON
Uni t i n Rs.
==== ================================ =========== ==================== ========== ========== ========= ========= =========== ========== ==========
TOTAL MI LK HANDLED ( Li t r es)
350000
TOTAL FAT KGS
TOTAL SNF KGS
6. 50%
8. 80%
22750
30800
1 MI LK USED FOR LI QUI D MI LK
2 LI QUI D MI LK ( FAT KGS)
LI QUI D MI LK ( SNF KGS)
150000
200000
250000
300000
350000
1545. 00
4635. 00
3090. 00 4635. 00
9270. 00 13905. 00
6180. 00
18540. 00
7725. 00
23175. 00
9270. 00
27810. 00
10815. 00
32445. 00
350000
300000
250000
200000
150000
100000
50000
0
99. 00%
99. 80%
22523
22568
20978
21020
19433
19471
17888
17923
16343
16375
14798
14827
13253
13279
11708
11731
99. 00%
99. 60%
30492
31598
25857
26795
21222
21992
16587
17189
11952
12385
7317
7582
2682
2779
( 1953)
( 2024)
112. 77
57. 49
111. 42
56. 80
4284142
0
2410223
1895876
4306099
21956. 89
0. 06
6. 59
79. 04
132. 76
97. 21
- 150. 93
3. 00%
9. 00%
3 MI LK USED FOR GHEE & SMP
SURPLUS FAT FOR GHEE
GHEE MANUFACTURED
4 SURPLUS SNF FOR SMP
SMP MANUFACTURED
RATE OF FAT PER KGS ( ANNX- B)
RATE OF SNF PER KGS ( ANNX- B)
TOTAL COST OF ( FAT & SNF)
REALI SATI ON ( LI QUI D MI LK)
REALI SATI ON ( GHEE)
REALI SATI ON ( SMP)
* * * * * TOTAL REALI SATI ON * * * * * *
CONTRI BUTI ON PER DAY
CONTRI BUTI ON / KG OF MI LK
CONTRI BUTI ON PER MONTH ( I N Lacs)
CONTRI BUTI ON PER YEAR ( I N Lacs)
LESS I NTEREST
LESS DEPRECI ATI ON
NET PROFI T ( Per Annum) i n Lacs
10. 70
106. 80
60. 00
0
50000
0. 00
0. 00
100000
112. 77
112. 04
111. 84
111. 69
57. 49
57. 12
57. 01
56. 94
4336273
4308126 4300353
4294656
535000
1070000 1605000
2140000
2244887
2079550 1914213
1748877
1607689
1319503 1031316
743130
4387576
4469053 4550529
4632006
51302. 97 160926. 60 250176. 61 337350. 21
0. 15
0. 46
0. 71
0. 96
15. 39
48. 28
75. 05
101. 21
184. 69
579. 34
900. 64
1214. 46
132. 76
132. 76
132. 76
132. 76
97. 21
97. 21
97. 21
97. 21
- 45. 28
349. 37
670. 67
984. 49
111. 62
111. 24
111. 16
56. 91
56. 71
56. 67
4292083
4277361
4274354
2675000
3210000
3745000
1583540
1418203
1252867
454943
166756
- 121430
4713483
4794960
4876437
421400. 34 517599. 02 534804. 14
1. 20
1. 48
1. 53
126. 42
155. 28
160. 44
1517. 04
1863. 36
1925. 29
132. 76
132. 76
132. 76
97. 21
97. 21
97. 21
1287. 07
1633. 39
1695. 32
TYPICAL “PARTHA BASED”
PROFITABILITY STATEMENT
• Conventional profitability statement or
balance sheet is neither cost specific nor
related to output of prime performance
parameters.
• Total expenditure against each head for each
department with specified “Partha” norms
should be compiled, monitored and
analyzed at regular intervals.
DEPARTMENT WISE
PARTHA STATEMENT FOR THE MONTH OF MARCH 2003
PARTICULARS
MI LK QUANTI TY VLC
MI LK QUANTI TY CONT.
OTHER SOURCES
MI LK QUANTI TY TOTAL
QTY
2594000
473280
1031830
4099110
ACTUAL
AMOUNT
PARTHA
AMOUNT
VARIANCE
AMOUNT
NORMS
863486. 00
1015593. 00
269731. 00
263641. 00
4391. 00
0. 00
4097. 00
269021. 00
6365. 00
907900. 00
1167300. 00
269731. 00
259400. 00
51880. 00
1000. 00
6000. 00
269021. 00
6365. 00
44414. 00
151707. 00
0. 00
4241. 00
47489. 00
1000. 00
1903. 00
269021. 00
6365. 00
0. 35
0. 45
269731. 00
0. 10
0. 02
1000. 00
6000. 00
269021. 00
6365. 00
2696325. 00
2938597. 00
517658. 00
1. 04
1. 13
0. 09
PROCUREMENT OVERHEADS
OVERHEAD COST / KG OF MI LK
COMMI SSI ON ON MI LK
FREI GHT ON MI LK BOTH SI DES
MAN POWER COST
CHI LLI NG EXPENSES
MI LK COLLECTI ON EXPENSES
STAFF WELFARE
TELEPHONE EXPENSES
VEHI CLE RUNNI NG ( MCC)
MI LK PROCUREMENT EXPS
TOTAL:
PER/ KG EXP.
ANALYZING “PARTHA BASED “
PROFITABILITY STATEMENT
• We all know that divided responsibility is
no one’s responsibility.
• Total dairy business can be conveniently
demarcated in ten functional divisions or
departments who can be made responsible
for efficient resource utilization and
effective revenue generation pertaining to
their specific tasks and assignments.
LIST OF EXPENSES
MILK PROCUREMENT
DESCRI PTI ON
ACTUAL. AMT
MAN POWER COST ( SALARY)
FREI GHT UPTO MCC & PLANT
MCC MAI NTENANANCE CHARGES
STORE MATERI AL CONSUMED
PRI NTI NG & STATI ONERY
STAFF WELFARE
269,
1, 010,
19,
19,
4,
1,
TELEPHONE
TRAVELLI NG
5, 000. 00
31, 500. 00
0. 00
1, 360, 580. 00
TOTAL
731.
257.
246.
246.
600.
000.
00
00
00
00
00
00
PARTHA. AMT
269,
1, 010,
19,
19,
4,
1,
731.
257.
246.
246.
600.
000.
00
00
00
00
00
00
5, 000. 00
31, 500. 00
0. 00
1, 360, 580. 00
VARI ANCE. AMT
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
00
00
00
00
00
00
00
00
00
00
00
NORMS
269,
1, 010,
19,
19,
4,
1,
731.
257.
246.
246.
600.
000.
00
00
00
00
00
00
5, 000. 00
31, 500. 00
1, 360, 580. 00
LIST OF EXPENSES
PRODUCTION
DESCRI PTI ON
ACTUAL. AMT
PARTHA. AMT
MAN POWER COST ( SALARY)
PRI NTI NG & STATI ONERY
REPAI R & MAI NTENANCE
FREI GHT I NWARD
MI SC. EXPENSES
TESTI NG
STAFF WELFARE
BUSI NESS PROMOTI ON
POSTAGE & TELEGRAMM
LI VERI ES
431553. 00
661. 00
3000. 00
431553.
2500.
2500.
600.
0.
0.
300.
1000.
0.
1000.
1433. 00
2339. 00
TELEPHONE EXPENSES
TRAVELLI NG EXPENSES
28. 00
728. 00
DEPRECI ATI ON
I NTEREST
AGMARK EXPENSES
TOTAL
8400. 00
448142. 00
00
00
00
00
00
00
00
00
00
00
2000. 00
1000. 00
0.
0.
8400.
450853.
00
00
00
00
VARI ANCE. AMT
0.
1839.
( 500.
600.
0.
0.
300.
( 433.
0.
( 1339.
00
00
00)
00
00
00
00
00)
00
00)
1972. 00
272. 00
0.
0.
0.
2711.
00
00
00
00
NORMS
431553.
2500.
2500.
600.
00
00
00
00
300. 00
1000. 00
1000. 00
2000. 00
1000. 00
8400. 00
450853. 00
TYPICAL DEPARTMENT WISE “PARTHA”
STATEMENT
• Close monitoring and effective corrective
action for all deviations noticed in the
“Partha” statement is the key for managing
profitability of business operations.
• All departments must record all below norms
performance entries in red ink so as to high
light areas that need prompt attention of top
management and all concerned.
DEPARTMENT WISE
PARTHA STATEMENT FOR THE MONTH OF JUNE- 2003
Page: 1
ACTUAL
AMOUNT
PARTHA
AMOUNT
VARIANCE
AMOUNT
NORMS
COMMI SSI ON ON MI LK
FREI GHT ON MI LK BOTH SI DES
MAN POWER COST
CHI LLI NG EXPENSES
MI LK COLLECTI ON EXPENSES
STAFF WELFARE
TELEPHONE EXPENSES
VEHI CLE RUNNI NG ( MCC)
MI LK PROCUREMENT EXPS
229720. 00
721112. 00
185631. 00
145607. 00
1197. 00
0. 00
0. 00
99457. 00
2306. 00
268784. 25
345579. 75
185631. 00
76795. 50
15359. 10
1000. 00
6000. 00
99457. 00
2306. 00
39064. 25
375532. 25
0. 00
68811. 50
14162. 10
1000. 00
6000. 00
99457. 00
2306. 00
0. 35
0. 45
185631. 00
0. 10
0. 02
1000. 00
6000. 00
99457. 00
2306. 00
TOTAL:
1385030. 00
1000912. 60
282354. 40
1. 80
1. 30
0. 50
PARTICULARS
MI LK QUANTI TY VLC
MI LK QUANTI TY CONT.
OTHER SOURCES
MI LK QUANTI TY TOTAL
QTY
767955
0
0
767955
PROCUREMENT OVERHEADS
OVERHEAD COST / KG OF MI LK
PER/ KG EXP.
PRIME PERFORMANCE PARAMETERS
AFFECTING “PARTHA”
• Profits projected in overall “Partha”
profitability report can only be achieved if
all departmental heads keep their focus on
their prime performance parameters.
• Goals,objectives and tasks relating to all
prime performance parameters must be
clearly specified. Resources be made
available and progress closely monitored
PERFORMANCE PARAMETERS AFFECTING PARTHA
PROCUREMENT DEPARTMENT
UNIT /(Rs.)
1
2
2
3
4
5
6
7
8
9
10
11
12
13
14
MILK QTY. / DAY (KG)
QUALITY OF MILK (%) V3 STANDARD
QTY. OF MILK EACH M.C.C. PER DAY (KG)
LANDED COST (Max) / KG OF MILK
BASIC COST / KG OF MILK
MILK HANDLING CHARGES (VDC LEVEL)
MAINTENANCE COST / KG OF MILK
MILK TRANSPORT COST VDC TO MCC / KG OF MILK
MILK TRANSPORT COST MCC TO PLANT
TESTER EXPENSES / KG OF MILK(Total)
CHILLING CHARGES / KG OF MILK
MAN POWER COST / KG OF MILK
SULPHURIC ACID / KG OF MILK
AMYL ALCOHOL EXPENSES / KG OF MILK
CLEANING AGENT EXPENSES / KG OF MILK
360000
100.00%
30000
11.59
10.71
0.350
0.003
0.113
0.200
0.024
0.100
0.058
0.012
0.021
0.003
ANALYZING PRIME PERFORMANCE
UTILIZATION EFFICIENCY REPORTS
• Micro level control on profitability can only
be exercised if regular utilization efficiency
reports for prime performance parameters
are made and analyzed scientifically.
• In order to high light the impact of
efficiency lower or higher than specified
norms impact charts be made and supplied
to all concerned.
PRODUCTION RECOVERY OF FAT
MONTH
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
JAN
FEB
MAR
AVERAGE
1995- 96
98. 50
99. 44
99. 30
99. 12
98. 76
98. 48
99. 01
98. 50
99. 00
99. 00
98. 50
98. 41
98. 84
1996- 97
98. 35
99. 17
97. 97
97. 02
98. 29
98. 60
99. 04
98. 50
98. 50
99. 26
98. 67
99. 05
98. 54
1997- 98
99. 11
98. 02
97. 43
98. 52
98. 51
98. 63
99. 03
99. 17
99. 31
99. 87
99. 68
99. 68
98. 91
1998- 99
98. 57
97. 55
99. 96
99. 38
100. 45
99. 31
99. 51
99. 15
99. 89
99. 40
100. 42
99. 15
99. 40
1999- 00
99. 02
98. 65
98. 67
98. 87
99. 32
99. 12
99. 11
99. 95
99. 17
100. 40
100. 88
99. 15
99. 36
2000- 01
99. 55
96. 26
96. 26
95. 62
99. 12
97. 85
97. 05
99. 10
99. 27
99. 12
98. 63
98. 85
98. 06
2001- 02
99. 15
98. 66
98. 41
98. 19
99. 27
100. 07
99. 34
99. 60
99. 97
99. 97
99. 99
99. 77
99. 37
2002- 03 2003- 04
99. 99
99. 04
98. 55
99. 58
99. 46
100. 15
100. 10
100. 03
100. 22
100. 01
100. 00
100. 03
99. 00
100. 00
100. 01
99. 78
AFFECT OF RECOVERY (FAT % ) PER MONTH
MI LK QUANTI TY ( KGS)
FAT KGS.
FAT RATE @ 105/ - / KGS
RECOVERY %
97. 00
97. 10
97. 20
97. 30
97. 40
97. 50
97. 60
97. 70
97. 80
97. 90
98. 00
98. 10
98. 20
98. 30
98. 40
98. 50
98. 60
98. 70
98. 80
98. 90
99. 00
99. 10
99. 20
99. 30
99. 40
99. 50
99. 60
99. 70
99. 80
99. 90
100. 00
50000
3250
341250
100000
6500
682500
150000
9750
1023750
200000
13000
1365000
250000
16250
1706250
300000
19500
2047500
350000
22750
2388750
-204750
-194512
-184275
-174037
-163800
-153562
-143325
-133087
-122850
-112612
-102375
-92137
-81900
-71662
-61425
-51187
-40950
-30712
-20475
-10237
0
10237
20475
30712
40950
51187
61425
71662
81900
92137
102375
-409500
-389025
-368550
-348075
-327600
-307125
-286650
-266175
-245700
-225225
-204750
-184275
-163800
-143325
-122850
-102375
-81900
-61425
-40950
-20475
0
20475
40950
61425
81900
102375
122850
143325
163800
184275
204750
-614250
-583537
-552825
-522112
-491400
-460687
-429975
-399262
-368550
-337837
-307125
-276412
-245700
-214987
-184275
-153562
-122850
-92137
-61425
-30712
0
30712
61425
92137
122850
153562
184275
214987
245700
276412
307125
-819000
-778050
-737100
-696150
-655200
-614250
-573300
-532350
-491400
-450450
-409500
-368550
-327600
-286650
-245700
-204750
-163800
-122850
-81900
-40950
0
40950
81900
122850
163800
204750
245700
286650
327600
368550
409500
-1023750
-972562
-921375
-870187
-819000
-767812
-716625
-665437
-614250
-563062
-511875
-460687
-409500
-358312
-307125
-255937
-204750
-153562
-102375
-51187
0
51187
102375
153562
204750
255937
307125
358312
409500
460687
511875
-1228500
-1167075
-1105650
-1044225
-982800
-921375
-859950
-798525
-737100
-675675
-614250
-552825
-491400
-429975
-368550
-307125
-245700
-184275
-122850
-61425
0
61425
122850
184275
245700
307125
368550
429975
491400
552825
614250
-1433250
-1361587
-1289925
-1218262
-1146600
-1074937
-1003275
-931612
-859950
-788287
-716625
-644962
-573300
-501637
-429975
-358312
-286650
-214987
-143325
-71662
0
71662
143325
214987
286650
358312
429975
501637
573300
644962
716625
PRODUCTION RECOVERY OF SNF
1996- 97
99. 57
99. 13
100. 47
98. 54
98. 32
98. 17
99. 01
99. 23
99. 01
99. 02
99. 76
98. 85
99. 09
1997- 98
98. 75
98. 54
97. 73
98. 92
99. 28
99. 91
99. 34
99. 39
97. 92
99. 87
100. 12
100. 41
99. 18
1998- 99
93. 87
97. 82
95. 63
101. 12
101. 77
100. 33
100. 22
100. 94
100. 79
99. 86
100. 08
99. 96
99. 37
1999- 00
98. 41
98. 75
98. 17
97. 88
98. 93
99. 16
99. 69
100. 00
99. 45
99. 38
99. 15
99. 55
99. 04
2000- 01
99. 11
99. 64
99. 64
96. 67
97. 42
97. 70
98. 84
98. 26
99. 26
97. 52
98. 97
97. 74
98. 40
2001- 02
98. 87
98. 85
99. 04
98. 83
99. 26
99. 42
99. 40
100. 01
99. 94
99. 45
99. 43
99. 42
99. 33
2002- 03 2003- 04 2004- 05
99. 26
99. 08
99. 21
100. 04
100. 98
100. 30
100. 00
99. 92
100. 00
100. 49
100. 12
100. 00
99. 00
100. 00
100. 02
99. 92
AFFECT OF FUEL UTILISATION
MI LK QUANTI TY ( KGS)
HUSK CONSUMED I N ( MT)
STEAM GENERATED ( MT)
HUSK COST @ Rs . 1. 50/ Kg
% FUEL
UTI LI SATI ON
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
50000
177. 00
708. 00
265500
100000
354. 00
1416. 00
531000
150000
531. 00
2124. 00
796500
200000
708. 00
2832. 00
1062000
250000
885. 00
3540. 00
1327500
300000
1062. 00
4248. 00
1593000
350000
1239. 00
4956. 00
1858500
-42480
-39825
-37170
-34515
-31860
-29205
-26550
-23895
-21240
-18585
-15930
-13275
-10620
-7965
-5310
-2655
0
2655
5310
7965
10620
13275
15930
18585
21240
23895
26550
29205
31860
34515
-84960
-79650
-74340
-69030
-63720
-58410
-53100
-47790
-42480
-37170
-31860
-26550
-21240
-15930
-10620
-5310
0
5310
10620
15930
21240
26550
31860
37170
42480
47790
53100
58410
63720
69030
-127440
-119475
-111510
-103545
-95580
-87615
-79650
-71685
-63720
-55755
-47790
-39825
-31860
-23895
-15930
-7965
0
7965
15930
23895
31860
39825
47790
55755
63720
71685
79650
87615
95580
103545
-169920
-159300
-148680
-138060
-127440
-116820
-106200
-95580
-84960
-74340
-63720
-53100
-42480
-31860
-21240
-10620
0
10620
21240
31860
42480
53100
63720
74340
84960
95580
106200
116820
127440
138060
-212400
-199125
-185850
-172575
-159300
-146025
-132750
-119475
-106200
-92925
-79650
-66375
-53100
-39825
-26550
-13275
0
13275
26550
39825
53100
66375
79650
92925
106200
119475
132750
146025
159300
172575
-254880
-238950
-223020
-207090
-191160
-175230
-159300
-143370
-127440
-111510
-95580
-79650
-63720
-47790
-31860
-15930
0
15930
31860
47790
63720
79650
95580
111510
127440
143370
159300
175230
191160
207090
-297360
-278775
-260190
-241605
-223020
-204435
-185850
-167265
-148680
-130095
-111510
-92925
-74340
-55755
-37170
-18585
0
18585
37170
55755
74340
92925
111510
130095
148680
167265
185850
204435
223020
241605
AFFECT OF RECOVERY (SNF% ) PER MONTH
MI LK QUANTI TY ( KGS)
SNF KGS
SNF RATE @ 55/ - / KGS
RECOVERY %
97. 00
97. 10
97. 20
97. 30
97. 40
97. 50
97. 60
97. 70
97. 80
97. 90
98. 00
98. 10
98. 20
98. 30
98. 40
98. 50
98. 60
98. 70
98. 80
98. 90
99. 00
99. 10
99. 20
99. 30
99. 40
99. 50
99. 60
99. 70
99. 80
99. 90
100. 00
50000
4250
233750
100000
8500
467500
150000
12750
701250
200000
17000
935000
250000
21250
1168750
300000
25500
1402500
350000
29750
1636250
-140250
-133237
-126225
-119212
-112200
-105187
-98175
-91162
-84150
-77137
-70125
-63112
-56100
-49087
-42075
-35062
-28050
-21037
-14025
-7012
0
7012
14025
21037
28050
35062
42075
49087
56100
63112
70125
-280500
-266475
-252450
-238425
-224400
-210375
-196350
-182325
-168300
-154275
-140250
-126225
-112200
-98175
-84150
-70125
-56100
-42075
-28050
-14025
0
14025
28050
42075
56100
70125
84150
98175
112200
126225
140250
-420750
-399712
-378675
-357637
-336600
-315562
-294525
-273487
-252450
-231412
-210375
-189337
-168300
-147262
-126225
-105187
-84150
-63112
-42075
-21037
0
21037
42075
63112
84150
105187
126225
147262
168300
189337
210375
-561000
-532950
-504900
-476850
-448800
-420750
-392700
-364650
-336600
-308550
-280500
-252450
-224400
-196350
-168300
-140250
-112200
-84150
-56100
-28050
0
28050
56100
84150
112200
140250
168300
196350
224400
252450
280500
-701250
-666187
-631125
-596062
-561000
-525937
-490875
-455812
-420750
-385687
-350625
-315562
-280500
-245437
-210375
-175312
-140250
-105187
-70125
-35062
0
35062
70125
105187
140250
175312
210375
245437
280500
315562
350625
-841500
-799425
-757350
-715275
-673200
-631125
-589050
-546975
-504900
-462825
-420750
-378675
-336600
-294525
-252450
-210375
-168300
-126225
-84150
-42075
0
42075
84150
126225
168300
210375
252450
294525
336600
378675
420750
-981750
-932662
-883575
-834487
-785400
-736312
-687225
-638137
-589050
-539962
-490875
-441787
-392700
-343612
-294525
-245437
-196350
-147262
-98175
-49087
0
49087
98175
147262
196350
245437
294525
343612
392700
441787
490875
POWER UTILIZATION EFFICIENCY JUNE 03
====== ====================================== =============== ============== ================= =================
SR. NO. PARTI CULARS
UNI T
POWER
PRODUCTI ON
POWER UNI TS
CONSUMPTI ON
KG
AS PER NORMS
UNI TS ( NORMS)
====== ====================================== =============== ============== ================= =================
1 GHEE
MT
119. 449
24. 70
2950. 39
2 GHEE PROCESSI NG I N D. O. PLANT
KG
0. 036
0. 00
0. 00
3 MI LK POWDER
KG
0. 761
7890. 00
6004. 29
4 CI TY SUPPLY
KL
58. 956
1890. 40
111450. 19
5 BUTTER
KG
0. 075
134. 40
10. 08
6 MI LK CAKE
KG
0. 007
178. 80
1. 25
7 PI NNI
KG
0. 007
226. 00
1. 58
8 PANEER
MT
44. 257
1. 41
62. 45
9 SFM
KL
88. 075
15. 04
1324. 45
10 SFM HOMOGENI SATI ON
KG
37. 50
0. 00
0. 00
11 LASSI
MT
75. 724
0. 92
69. 37
12 CURD
MT
50. 724
16. 66
845. 01
13 Rec ons t i t ut i on of s mp
MT
31. 200
122. 47
22925. 45
14 BOI LER
KG
6. 11
0. 00
0. 00
14 REFRI GERATI ON
PER/ MT
34. 000
0. 00
0. 00
15 ETP
MONTHLY
0. 00
0. 00
0. 00
16 LI GHTI NG PANEL
per day
283. 00
30. 00
8490. 00
17 MI LK BAR
per day
54. 00
30. 00
1620. 00
18 WATER SUPP PUMP
MONTHLY
0. 00
0. 00
0. 00
====== ====================================== =============== ============== ================= =================
TOTAL====>
155754. 50
====== ====================================== =============== ============== ================= =================
UNI TS ACTUALLY CONSUMED
======>>>>
171694. 50
======================================
=================
PSEB=145566. 5 DG UNI T 26128
% UTI LI ZATI ON
90. 72
====== ====================================== =============== ============== ================= =================
SUMMARY
TARGET
====>
90. 00
ACHI EVED
====>
90. 72
VARI ANCE
====>
0. 72
LOSS\ PROFI T RS. ====>
====>
12018. 62
AFFECT OF POWER UTILISATION PER MONTH
MI LK QUANTI TY ( KGS)
UNI TS CONSUMED
POWER COST @ Rs . 4/ - / UNI T
% POWER
UTI LI SATI ON
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
50000
77576
310304
100000
155152
620608
150000
196351
785403
200000
261801
1047204
250000
327251
1309005
300000
392702
1570806
350000
458152
1832607
-49649
-46546
-43443
-40340
-37236
-34133
-31030
-27927
-24824
-21721
-18618
-15515
-12412
-9309
-6206
-3103
0
3103
6206
9309
12412
15515
18618
21721
24824
27927
31030
-99297
-93091
-86885
-80679
-74473
-68267
-62061
-55855
-49649
-43443
-37236
-31030
-24824
-18618
-12412
-6206
0
6206
12412
18618
24824
31030
37236
43443
49649
55855
62061
-125664
-117810
-109956
-102102
-94248
-86394
-78540
-70686
-62832
-54978
-47124
-39270
-31416
-23562
-15708
-7854
0
7854
15708
23562
31416
39270
47124
54978
62832
70686
78540
-167553
-157081
-146609
-136137
-125664
-115192
-104720
-94248
-83776
-73304
-62832
-52360
-41888
-31416
-20944
-10472
0
10472
20944
31416
41888
52360
62832
73304
83776
94248
104720
-209441
-196351
-183261
-170171
-157081
-143991
-130901
-117810
-104720
-91630
-78540
-65450
-52360
-39270
-26180
-13090
0
13090
26180
39270
52360
65450
78540
91630
104720
117810
130901
-251329
-235621
-219913
-204205
-188497
-172789
-157081
-141373
-125664
-109956
-94248
-78540
-62832
-47124
-31416
-15708
0
15708
31416
47124
62832
78540
94248
109956
125664
141373
157081
-293217
-274891
-256565
-238239
-219913
-201587
-183261
-164935
-146609
-128282
-109956
-91630
-73304
-54978
-36652
-18326
0
18326
36652
54978
73304
91630
109956
128282
146609
164935
183261
FUEL UTILIZATION EFFICIENCY JAN 2003
PARTI CULARS
UNI T
GHEE
KG
FUEL
CONSUMPTI ON
KG.
0. 610
GHEE PROCESSI NG I N D. O. PLANT
KG
MI LK POWDER
CI TY SUPPLY
PRODUCTI ON
KG
FUEL
KG.
NORMS
346209
211039
1. 570
0
0
KG
4. 000
464385
1857540
LTR.
0. 040
885456
35418
BUTTER
KG
0. 220
726
160
MI LK CAKE
KG
5. 000
156
779
PI NNI
KG
10. 000
358
3580
PANEER
KG
0. 175
6935
1213
SFM
KG
0. 400
0
0
LASSI
LTR.
0. 025
85
2
CURD
KG
0. 025
6016
150
CAN WASHI NG
PER/ MT
0. 500
0
0
TRAY WASHI NG
PER/ MT
0. 200
74439
14888
TANKER WASHI NG
MONTHLY
5
300
1500
CI P EVAPORATOR
MONTHLY
4500
31
139500
CI P PROCESSI NG
MONTHLY
80
62
4960
CAC
R/ C POWDER
MONTHLY
2250
6
13500
HUSK ACTUALLY CONSUMED
STEAM GENERATI ON
KG
KG
TOTAL====>
% UTI LI ZATI ON
TARGET
ACHI EVED
VARI ENCE
LOSS\ PROFI T RS.
2284229
706940
2827760
81
90
81
-9
- 110821
PRODUCTION LABOUR UTILIZATION REPORT FOR JAN'2003
UNIT
SNO DESCRIPTION
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Mi l k Rec ept i on
Ghee Res i due Tr eat ment
Bl endi ng ( Super v i s i on)
Pr oc es s i ng( MT)
Powder Pl ant Cl eani ng
Li qui d Mi l k Pac k i ng
But t er & Ghee Mf g. ( MT)
Li qui d Mi l k des pat c hes
Las s i ( Manual )
Las s i ( Mac hi ne)
Tof f ees
Bak er Bul k
( BD 0. 50%)
DW/ SUNMI LK
WMP
SMP HI GH BD
SMP LOW BD
SFM PRODUCTI ON
SFM RELABELLI NG
But t er Pac k i ng 100 GMS
But t er Pac k i ng 500 GMS
But t er Pac k i ng 20 KG
Ghee Pac k i ng 1 l t . PP
Ghee Pac k i ng 15 Kg Ti n
Ghee Pac k i ng 5 LT. Ti n/ J ARS
Ghee Pac k i ng 2 LT. Ti n
Ghee Pac k i ng 1 LT. Ti n
Ghee Pac k i ng 1/ 2 LT. Ti n
Ghee Pac k i ng 1/ 2 LT. PP
Ghee Pac k i ng 1 LT. BB
Ghee Pac k i ng 1/ 2 LT. BB
MAN
HRS
P/DAY
24.
16.
8.
0.
16.
120.
6.
24.
MAN
HRS
P/KG
LABOUR
COST
P/KG
00
00
00
32
00
00
60
00
31. 00
LABOUR
HRS
(NORM)
PROD.
6227
294
Lt r
Lt r
Nos
KG
0.
0.
0.
0.
130
075
022
011
KG
KG
KG
KG
BOTTLE
BOTTLE
KG
KG
KG
LT.
KG
LT.
LT.
LT.
LT.
LT
LT.
LT.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
018
010
008
009
028
014
125
071
023
011
004
008
015
017
030
017
012
019
2. 01
83
0. 02
0.
0.
0.
0.
994
199
010
015
0. 023
6775
0
457610
0
0
642
85
680
58596
262065
2320
2396
7130
924
2868
10200
960
744
496
184
1993
496
3720
1942
744
0
6
0
0
0
67
0
4138
0
0
80
6
16
628
1109
18
37
121
28
48
121
18
PRODUCTION LABOUR UTILIZATION REPORT FOR JAN'2003
UNIT
SNO DESCRIPTION
31
32
33
34
35
36
37
38
39
40
41
42
43
WMP PACKI NG 10 KG TI N
SMP PACKI NG 1 KG.
SMP PACKI NG 1/ 2 KG.
Dahi ( Smal l Bat c h)
Dahi ( 500 gr m. )
Pi nni
Paneer ( Commer c i al )
Paneer
( Smal l Pac k i ng)
Mi l k Cak e
Candi es
Cup
Br i c k s
Gal l on
KG.
KG.
KG.
CUP
KG
KG
KG
KG
KG
Nos
Nos
Nos
Nos
MAN
HRS
P/DAY
MAN
HRS
P/KG
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
LABOUR
COST
P/KG
014
012
022
030
030
400
108
120
440
029
032
046
183
1. 75
PROD.
31. 00
LABOUR
HRS
(NORM)
0
0
0
2082
5492
308
2466
4469
156
0
0
0
0
0
0
0
62
165
123
265
536
69
0
0
0
0
NORM LAB. HOURS
1220
ACTUAL LAB USED
21084
SUMMARY
1
2
3
4
MSL.
MTFF.
S. S.
CONT.
2480
904
3668
16384
TOTAL
23436
% UTI LI ZATI ON
6
VALUE OF LABOUR
HOURS EXCESS USED
198637
SUMMARY
MI SC. ACTI VI TI ES
NETT. MANPOWER
2352
21084
TARGET
ACHI EVED
VARI ANCE
SAVI NG HRS.
PROFI T\ LOSS RS.
80.
5.
- 74.
- 15646.
- 156468.
00
79
21
85
53
AFFECT OF MAN POWER UTILISATION PER MONTH
MI LK QUANTI TY ( KGS)
MAN Hr s . UTI LI SED
RATE / Hr s . @ Rs . 12/ - ( Av g)
50000
6749
80988
100000
12888
154656
150000
17577
210924
200000
23436
281232
250000
29295
351540
300000
35154
421848
350000
41013
492156
-8099
-7289
-6479
-5669
-4859
-4049
-3240
-2430
-1620
-810
0
810
1620
2430
3240
4049
4859
5669
6479
7289
8099
-15466
-13919
-12372
-10826
-9279
-7733
-6186
-4640
-3093
-1547
0
1547
3093
4640
6186
7733
9279
10826
12372
13919
15466
-21092
-18983
-16874
-14765
-12655
-10546
-8437
-6328
-4218
-2109
0
2109
4218
6328
8437
10546
12655
14765
16874
18983
21092
-28123
-25311
-22499
-19686
-16874
-14062
-11249
-8437
-5625
-2812
0
2812
5625
8437
11249
14062
16874
19686
22499
25311
28123
-35154
-31639
-28123
-24608
-21092
-17577
-14062
-10546
-7031
-3515
0
3515
7031
10546
14062
17577
21092
24608
28123
31639
35154
-42185
-37966
-33748
-29529
-25311
-21092
-16874
-12655
-8437
-4218
0
4218
8437
12655
16874
21092
25311
29529
33748
37966
42185
-49216
-44294
-39372
-34451
-29529
-24608
-19686
-14765
-9843
-4922
0
4922
9843
14765
19686
24608
29529
34451
39372
44294
49216
UTI LI SATI ON %
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
INTERNATIONAL IMPROVEMENT MISSION
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