Ahmedabad District Co-Operative Milk Producers'

Ahmedabad District Co-operative Milk Producers Union Ltd.
1.1 COMPANYS PROFILE

NAME OF FIRM AHMEDABAD DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LTD
REGISTERED ADDRESS
Nr. SUKHARAM NAGAR GOMTIPUR AHMEDABAD 380 021
PHONE NO.
(079) 2274 1905, 2274 1908
FAX NO.
(079) 2274 9575
BANKERS.
1. THE AHMEDABAD DISTRICT CO-OP. BANK LTD. (AHMEDABAD) AHMEDABAD 2. BANK OF BARODA, AHMEDABAD 3. AXIS BANK (UTI BANK). AHMEDABAD
INTERNAL AUDIT.
SHREE DHANANJAY TRIVEDI & ASSOCIATES CHARTER ACCOUNTANTS, AHMEDABAD
College of Computer and Management Studies, Vadu.
1.2 UNIONs BOARD OF DIRECTOR FOR 2007-08

Nominated Board Of Director of Directors 1. Shree Ajaybhai H. Patel (Member) Representative, A.D.C. Bank, Ahmedabad. 2. Shree M. C. Shah (Member) Representative, N.D.D.B., Anand. 3. Shree I. M. Purohit (Member) District Registrar, Co-op. Societies, (Rural) 4. Shree H. A. Nadiadvala Managing Director
District Zones (General) 1. Shree Hasmukhbhai Muljibhai Bhadiyadara Krishnakrpa (Bhadiyad) Milk Producers Co-op. Society Ltd. 2. Shree Ishwarbhai Madhubhai Rabari Balsasan Milk Producers Co-op. Society Ltd. 3. Shree Parbatbhai Nenaji Rathod Mirapur Milk Producers Co-op. Society Ltd.
Ahmedabad District Co-operative Milk Producers Union Ltd. Taluka Zones (General) 1. Shree Mohanbhai Ramjibhai Bharvad (Chairman) Rakhiyal Milk Producers Co-op. Society Ltd. 2. Shree Navghanbhai Chelabhai Bharvad (Member) Jakhavada Milk Producers Co-op. Society Ltd. 3. Shree Ratnabhai Popatbhai Bharvad (Member) Patana Milk Producers Co-op. Society Ltd. 4. Smt. Gouriben Pravinsingh Chouhan (Member) Chiyada Milk Producers Co-op. Society Ltd. 5. Shree Chhanabhai Merabhai Bharvad (Member) Kunwar Milk Producers Co-op. Society Ltd. 6. Shree Jalamsingh Fulsingh Sodha (Member) Chavlaj Milk Producers Co-op. Society Ltd.
District Zones (For Women Reservation) 1. Smt. Naniben Rajabhai Bharvad (Member) Dumali Milk Producers Co-op. Society Ltd 2. Smt. JAsiben Nenaji Thakor (Member) Antoli Milk Producers Co-op. Society Ltd 3. Smt. Vaniben Rukhadbhai Bharvad (Member) Govinda Milk Producers Co-op. Society Ltd
1.3 HISTORY OF THE DAIRY

Before 1985 The Co-op. Dairy development was not in proper shape till January 1985 because of no. of different milk unions viz. Sardar Dairy, Azod Dairy, Ahmedabad, Gopalak, Gujarat Gopalak were operating independently in the Ahmedabad Dist. Each of these union was organizing village co-op societies in the villages. This lead to undue competition between the societies at the village level. 12/9/1985 To consolidate the co-op dairy sector in Ahmedabad district on 12.9.1985 based on an order by registrar of Co-op Societies Ajod and Sardar unions were amalgamated to form a single union, the ADCMPUL (Ahmedabad Dist. Co-Op Milk Producers Union Ltd.) is district level union having milk producers co-op societies at their members at the village level each individual dairy farmer is a member his/her village level milk producers co-op societies the milk collected each day from five chilling centers ( Dahegam, Viramgam, Katosan, Navapura, Dhandhuka ) and then brought to the Uttam Diary. The payment for the milk procured is made to the farmer on every ten days. At them time, Uttam Dairy has also one Cattle feed plan. This plant established for the welfare of the village member of the societies. They get cattle feed at marginal price so village member also purchase this food for their cattle. The sale proceed are realized from the societies out of the milk payment made to them although there is no profit made from this plant. This plant is only for the welfare of the village societies.
Ahmedabad District Co-operative Milk Producers Union Ltd. Dec 2007 It initiates the NAMKEEN production at NAVAPURA plant from Dec. 2007. It produces different variants like Ratlami Sev Sing Bhujiya Tikha-Mitha mix Bikaneri Sev. In Future there is also planning to produce one NAMKEEN product WAFERS. Avg. production of Namkeen is 300 kg /day At present the production of namkeen, is only at root level to test the market of namkeen. We get the better response from the market so it is decided to increase the production and sales of nankeen from April 2009.
The dairy produces various milk \ milk products under the UTTAM brand name & also manufactured various products under the AMUL brand name on behalf of Gujarat coop milk marketing federation ltd [GCMMF]. The union is operating in Ahmedabad district covering 653 villages. Uttam dairy also do the co-op. development activities in district. Uttam dairy has total no of 87100 members in village district co-op society. The Milk shed has a milk production potential of 518 thousand kgs & per day having a marketable surplus of about 2.29 LLPD out of the marketable surplus the union has capture a share of about 45%.
Ahmedabad District Co-operative Milk Producers Union Ltd. The capacity available with the dairy for the manufacture of various products is as under Milk Processing : 250000 Ltrs per Day Chilling centers : 150000 LPD Butter Ghee : 6 T per Day : 2 T per Day Maximum OR as per butter Uttam dairy has 620 village societies from which it collects the milk. It has total no of 81995 members in village district co-op society. There long distance between village society to ADCMPUL, so it had established the chilling center. To handle the huge quantity of milk it has established five chilling center at various lacation viz. Dehgam, Dhandhuka, Viramgam, Katosan, Bapada which cover a majority of the surrounding villages. This is essential considering that Milk is fast perishable Items and needs to be immediately chilled for retaining its quality. Out of the five the chilling center at Dhandhuka has got additional facilities the Milk at Dhandhuka caters to the market of saurashtra & Bhavnagar etc. The milk of the 10 to 15 village societies is collected at the chilling center which is near to them. But some village societies are far from the chilling center so the quality of milk of that village societies are not maintained. Under the CMP Project assisted by Govt of India, the Dairy started to install BMC (Bulk Milk Cooler). There are 14 BMC already established under this project. The Bulk Milk Cooler is one type of small chilling center There is also reduction in the transportation cost because the Daily milk of morning and evening is store at the BMC and is taken to the Uttam dairy only once in a day..
Ahmedabad District Co-operative Milk Producers Union Ltd. Dairy Cooperatives account for the major share of processed liquid milk marketed in the country. Milk is processed and marketed by 170 Milk Producers' Co-operative Unions, which federate into 15 State Cooperative Milk Marketing Federations. The Dairy Board's programmed and activities seek to strengthen the functioning of Dairy Cooperatives, as producer-owned and controlled organizations. NDDB supports the development of dairy cooperatives by providing them financial assistance and technical expertise, ensuring a better future for India's farmers. The Dairy co-operatives produce dairy products for which there is demand in the cities and in the villages; produces dairy products not supplied by dairy plants located near towns; PRODUCES DAIRY PRODUCTS WHICH Can easily compete with imported products; Do not require costly or sophisticated equipment; Require neither an expensive source of power nor a particularly complex infrastructure; Can be easily and cheaply moved without lowering the quality of the finished product; Can be sold in small unit sizes so as to reach a large number of consumers. The union has made use of most advance technology for manufacturing various milk products for providing better animal health care services and for building a socioeconomic strength. It is equipped with latest sophisticated plant & machinery suitable for processing of milk & manufacture of products like table butter, ghee, and flavored milk only in January 2003 & is currently operating at about 40000 bottles per day capacity. The flavored milk is sold under the AMUL brand AMUL KOOL & UTTAM brand as UTTAM MAST.
1.4 DAIRY PLANT ACTIVITIES

Raw milk received in cans from VDCS or in tankers from chilling centers. Raw milk processed within 45 minutes after arrival of cans / tankers. The total milk received by the dairy per day
1. Cow Milk: 40% 2. Buffalos Milk: 60% The average fat of the total milk is 5.9% The average SNF of the total milk is 8.8% Raw milk is pasteurized & packed in deferent varieties as per PFA stander Ghee, Butter Milk & F.M.(Flavor Milk) are also produced in uttam brand name &
marketed in local market.
DAIRYS EXTRA ACTIVITIES

Development of cross breeding farm. Till day total 45 organized dairy
demonstration farm developed in milk shed area. Providing EWS, EMT, & AMCS to member DCS to upgrade milk collection
system at DCS level.
1.5 ORGANIZATIONAL STRUCTURE

ADCMPUL IS DISTRICT LEVEL CO-OP UNION AND STRUCTURE OF ITS BOARD IS AS UNDER
Village level co-operative Societies as members
Board of Directors (Representative elected by Village Level co-op Societies Chairman Professional Employees
Managing Director
The total strength of Board is excluded the managing director of which 11 members are Dairy farmer representatives who are elected by village level co-op societies. The District Registrar of co-operative society, Gujarat co-operative Milk Marketing Federation Ltd., has one representative each on the Board. The Board members are not owner Directors but are elected Directors having awareness and good understanding of the agro- based industry, working of rural society, expert knowledge of animal husbandry and problems of the farmers. The unit is run by elected board consisting of representatives of farmers which is headed by chairman. Chief executive under the board policy framework provided by the board runs the day to day business to provide better remunerative to its stakeholders i.e. milk producers.
1.6 LABORATORY DEPARTMENT

College of Computer and Management Studies, Vadu. 9
The quality of milk checked in this department. There are various test are taken from this department. Orgenolaptic test (OT) FAT test SNF (solid note fat) Acidity test MBRT test (methylene blue reduction test) APT test (Alkaline Phosphates test) The Alcohol test determines the susceptibility of milk to coagulation due to developed Acidity, Salt imbalance to detect milk, which has a tendency to cradle during the temperature heating process or at high temperature heating process. It also detects abnormal milk. The Fat and SNF is checked to see the quality of milk. The milk is two times tested by the laboratory. First time, when the milk comes from the societies and the another time when the milk had been pasteurized, Then to see the quality of milk
1.7 MILK PROCUREMENT

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During the current financial year, we could increase milk procurement by more than 3% as compare to the previous year. The continuous increase in milk procurement is market for the last two years but a lot yet to be achieved and we have to put continuous and more efforts for increasing milk procurement. During the year as a part of increasing milk procurement, proper monitoring was done to improve the efficiency of management of the societies and payment of presence of the representative of the union that has increased confidence of the producers, which is reflected in the milk procurement. DETAILS Cow Milk (Kg) Buff. Milk (Kg) Total Milk (Kg) Total Fat (Kg) Total SNF (Kg) Average Milk Procurement price Rs. / Kg. Fat In this age of Globalization, I requested all the members of the societies to be vigilant for maintaining qualities standards of milk. During the year, the Union has established Bulk Milk Chilling Units at Navapura, keeping in view the milk being transported from interior villages of Dholka, Bavla, And Sanand area and wastage of time for transportation in city traffic and storage of milk. This has helped in reducing sources of milk and transportation expenditures resulting in improvement of the quality of milk. 2005-06 1,89,52,459 22285751 2006-07 2007-08
41238210 2354206 3608895 205.00
24195130 26125146 50320276 2539755 4399475 226.00
23958352 28124627 52082979 2956850 4554864 261.00
1.8 MAJOR TOWNS

1. Dahegam
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Ahmedabad District Co-operative Milk Producers Union Ltd. 2. Saland 3. Viramgam 4. Katosan 5. Dhandhuka 6. Bapada
AGRICULTURE
MAIN CROPS 1. Bajra 2. Jowar 3. Cotton 4. Oilseeds.
2.1 PRODUCTION PROCESS DEPARTEMENT

There is different kind of process doing in the different department of the production process,
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Ahmedabad District Co-operative Milk Producers Union Ltd. Milk Receiving Department. Milk Pasteurization Department. Milk Storage Department. Milk Pouch Packing Section. Butter Making Department. Ghee Making Department.
2.2 UTTAMS PRODUCTS

Uttam Butter Milk
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Ahmedabad District Co-operative Milk Producers Union Ltd. Uttam Ghee
Uttam Saathi
Uttam Gold
Uttam Taza
Uttam Shakti
Uttam Chai Pasand
Uttam Pasteurization Script Milk
Uttam Tone
Uttam Double Tone
Uttam Flavor Milk Rose Kesar Elaichi
2.3 FAT TESTING PROCESS

The instruments used in this process are as under; Burro Meter (0 to 10%) College of Computer and Management Studies, Vadu. 14
Ahmedabad District Co-operative Milk Producers Union Ltd. Lock Sloper % Pin Santri Flug Machine (48 C.M days a meter) Milk Piper (10.75 ML) Acid tilt megear (10 ML) Level Bottle Plastic Burro Meter Stand Sulfuric Acid ISO Email Alcohol By using this method we find that, How much amount of fat present in milk? First the milk is taken into the bicker & than in the bicker water is added. This solution put to the burro meter. After, we will see fat present into the milk.
NSF TESTING
By using this process we would determine the amount of water present in the milk.
2.4 MILK RECEIVING DEPARTMENT

In this department, the following processes are being done; A. This is the first process done into this unit.
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Ahmedabad District Co-operative Milk Producers Union Ltd. B. First all the trucks take to the Milk receiving Dock. There is a special quality of every unit is that throughout every process Nil & is No one person doesnt touch the product. C. All the canes stands in the truck are put on the chain. Which is circular flowing? D. Then all the canes weighted by the weighting machine. Also, some milk taken into the bicker for testing. E. Then all the empty canes are taken into machine for washing on the chain. All the canes are washed by steam & hot water. At the end all the canes goes to end rout of this unit & sprayed a chemical named Sodium Silicate to at clean. F. This department is checked by the food product organization.
2.5 MILK PASTEURIZING DEPARTMENT

In this process milk is heated up to 80 C` & after immediately cooled it because of it becomes microbes free. This process done twice in a day. After cream removed from it & store it.
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2.6 MILK STORAGE DEPARTMENT

A. After pasteurizing, the milk & cream are stored in to the insulated tank B. In this department there are 8 tanks stand & they are used for filling milk. The capacity of each tank is 15,000 liters. C. Standardized milk is used for making milk powder & bags for filling of Milk. D. Cream used for making table butter & Ghee.
2.7 MILK POUCH PACKING SECTION

A. In this department the milk pouch of 500 ml. are filled. B. Each machine can fill 60 pouches per minute. C. All the pouches are put in to the cold-storage. D. The pouches in the cold-storage are sending the district head quarter.
2.8 BUTTER MAKING DEPARTMENT

A. In this department the table butter is making from the pasteurized cream B. This butter is making with the help contimen butter making machines. C. It is packed in 500 gram packet.
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D. The capacity of the machine to make butter is 40 tones.
2.9 GHEE MAKING DEPARTMENT

A. In this process first butter obtain from the milk. B. After this process the butter heated and lastly the ghee obtain. C. It is packed in 500 gram, &15 kg tin pack. D. The capacity of the machine to make ghee is 2 tones.
2.10 CATTLE FEED PRODUCTION DEPARTMENT:

To provide quality balance cattle feed to milk producers as per the requirement, efforts being made to provide quality cattle feed to producers at a affordable price resulting in increasing in cattle feed sales continuously. During the current year, production of MFeed has been initiated which not only improve milk production but also health of the animals. It is appreciable that the milk producers have increased use of M-Feed Uttam Dan.
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Ahmedabad District Co-operative Milk Producers Union Ltd. The cattle feed is being supplied to Valsad, Sabarkantha, District Milk Unions and also Kutch and Junagadh Districts on a smaller scale to increase capacity utilization of Cattle Feed Factory.
YEAR 2005-06 2006-07 2007-08
SALE BY DCS (M.T) 9,160 11,881 13,449
TOTAL SALE (M.T) 20,366 18,097 22,506
3.1 INTRODUCTION
Marketing is the process of planning and executive the conception pricing, promotion and distribution of ideas.
All the co-operative dairies of Gujarat have formed a common marketing agency for their products. That is Gujarat co-operative milk marketing federation [gcmmf] with its head quarter at Anand . Accordingly ADCMPUL is also selling its product to GCMMF, which undertakes the marketing function on all India basis under the brand name of Amul & sagar. While liquid milk is sold in pouches directly in various towns of Ahmedabad College of Computer and Management Studies, Vadu. 19
Ahmedabad District Co-operative Milk Producers Union Ltd. District under uttam Brand , outside the district. It is sold under amul Brand through GCMMF. The daily activity for all the milk comes, Packaging, dispatch till it reach to the customers. All this responsibility is of the marketing department. Up gradation and improvement of buffalo/cow breeds located in the district is of prime importance for growth of business. ADCMPUL also provide animal health care services and artificial inseminations at the door step of farmers with strong network of qualified veterinarians mobile vans, wireless network and related infrastructure facilities. To meet requirement of balanced cattle feed ADCMPUL has one cattle plant with a capacity to manufacture 100 MT of cattle feed per day. The total production is consumed by their member co-operative societies. The sale proceed are realized from the societies out of the milk payment made to them although the same is on a no profit no loss
3.2 MARKET PROFILE

airy foods can be manufactured and packaged for export to countries where Indian food enjoys basic acceptance. The manufacturing may be carried out in contract plants in India. An option to market the products in collaboration with local establishments or entrepreneurs can also be explored. Products exhibiting potential include typical indigenous dairy foods either not available in foreign countries or products whose authenticity may be questionable. Gulabjamuns, Burfi, Peda, Rasagollas, and a host of other Indian sweets have good business prospects.
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3.3 DISTRIBUTION CHART
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Distribution Chart
UTTAM DAIRY
GCMMF
Self Distribution
Retailer
Customer
PROMOTION PLANNING
Thing in a form which can satisfy the human wants is products.
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ADEVERTISING
Dairy is advertising the products by Pamphlets, Paintings, Wordings, and Walls.
MEDIA
Times of India Television Magazines
3.4 PRICING DECISION

Followings points are kept in the mind at the time of pricing
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a. Demand of the products b. Quality c. Price of the products d. Excise duty e. Manufacturing cost f. Commission retailers or distributor
3.5 SALES OF UTTAM MILK & PRODUCT
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Ahmedabad District Co-operative Milk Producers Union Ltd. The Union has made continuous efforts to improve the milk sale of Uttam brand milk. This has resulted in increase of daily milks sale by 8% as compare to last year. During the year , average daily Uttam milk sales in 76026 liters and Uttam Butter Milk sells is 6700 liters. During the year, the G.C..M..M.F. its gave up packing of daily 76000 liters Amul brand milk and 7100 liters of Butter Milk and also Flavoured Milk. Im happy to note the co-operation received from the officers of the G.C.M.M.F. and hope that similar co-operation will be extended in future also. DETAILS 2005-06 Uttam Milk Sales per 76,754 Day (liters) Total Milk 79,27,76,489 F..M. Sales Amount Rs. 63,68,716 Uttam Butter Milk Sales 3,50,00,192 Amount Rs. Uttam Ghee Amount Rs. Other products Amount Rs. Sales 5,11,94,185 Sales 2,15,596 2006-07 71,654 94,08,63,779 79,50,300 2,78,55,801 3,86,47,579 2,25,01,534 2007-08 76,026 1,08,35,70,891 1,01,44,712 3,91,83,831 3,98,62,246 12,64,350
4.1 PROFIT AND LOSS A/C AT THE YEAR ENDED ON 31-03-2008 31-03-2007
2,43,93,677.00 1047143902.69 43216762.63
Purchase
Opening Stock Purchase Transportation Exp.
31-03-2008
57405775.00 1203403133.40 36242770.39
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Ahmedabad District Co-operative Milk Producers Union Ltd. 33535028.36 16640698.55 12244945.13 1493344.88 21517467.72 8280779.75 1488837.25 1640569.00 2997848.00 940376.36 583856.42 76246046.82 5509946.00 9316779.05 8266499.00 2009361.00 1676000.00 350000.00 4587946.72 1324080672.29 Packing Exp. Power and Fuel Repairs & Maintains Rates, Rent & Taxes Administration Exp. Uttam Distribution Exp. Vehicle Exp. Legal & Professional Fees Government Audit Conti. Post & Telephone Exp. Stationary Exp. Salary & Benefits Technical Input Interest Exp. Depreciation Exp. Income-Tax Exp.(Prev.year) Income Tax Provision F.B.T. Provision Profit during the year Total. 35546747.95 29527711.04 10218491.94 676641.40 20354592.82 6544153.26 1080573.55 1504483.00 3647292.00 1058308.52 618580.03 94851112.30 5430008.97 12962036.49 13250255.00 69279.00 1400000.00 300000.00 5083268.55 1541175214.61
31-03-2007
1,25,84,68,055.58 82,06,841.71 5,74,05,775.00 1,32,40,80,672.29
Purchase
Sales Other Income Closing Stock Total.
31-03-2008
1,45,09,58,931.22 1,15,90,189.39 7,86,26,094.00 1,54,11,75,214.61
4.2 BALANCE SHEET AS ON 31-03-2008

31-03-2007
10,00,00,000.00 5,06,49,700.00 46,11,250.00
LIABILITIES
Approved Share Capital 10 lacs share each of Rs.100 Paid-up Share Capital 5,34,447 share each of Rs. 100 Deposits
31-03-2008
10,00,00,000.00 5,34,44,700.00 50,25,050.00
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Ahmedabad District Co-operative Milk Producers Union Ltd. 2,00,66,232.47 1,93,16,090.68 11,93,32,683.76 13,42,57,454.45 45,87,946.72 35,28,21,358.08 Share Reserve Reserve Fund & Others (as per Ann-1) Loan (as per Ann-2) Current Liabilities & Provisions Profit for the current year Total. 2,42,33,632.47 1,99,49,242.73 15,50,06,319.15 14,42,37,652.87 50,83,268.55 406979865.77
ASSETS
161171244.28 9786300.00 57405775.00 110492899.76 13965139.04 35,28,21,358.08 Fixed Assets (Ann.-1) Investments (Ann.-2) Closing Stock Advance & Other debts Cash & Bank balance Total. 16,58,83,953.89 1,10,26,300.00 7,86,26,094.00 14,07,49,364.45 1,06,94,153.43 406979865.77
4.3 ANNEXURE 1
Particulars Reserve fund General fund Total Amounts (Rs) 1,69,58,311.75 29,90,930.98 1,99,49,242.73
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Fixed Assets at the end of year 2007'08 Particulars 1/4/2007 Increase in Decrease Bank Loan book value F.A. in
book value Depreciation
W.D.V. on 31-3-08 66,36,387 61,64,187
as
the as on 31-3-
F.A. Particulars Amount 08 (Rs) Land 20,68,153 45,68,234 66,36,387 NDDB Bank 6,68,29,204.00 Building 5,06,78,895 2,19,25,941 7,26,04,836 Working Capital Loan NDDB 1,36,38,049.00 Plant and ADC Bank 2,91,89,950 1,28,80,689 9,47,260 4,11,23,379 2,45,222.00 machinery Electric Bank of Baroda-F.D Loan 3,93,95,796.00 Installation 13,18,458 53,862 13,72,320 State Bank of Saurashtra F.D Loan 91,29,986.00 Dead stock 25,47,872 4,76,493 30,24,365 UTI- Cash Credit 2,09,11,359.15 Computer Canera Bank Loan 40,00,000.00 Machine 3,34,227 1,47,730 4,81,957 ICICI Bank Car Loan 8,56,703.00 Vehicles 32,15,432 6,30,026 5,26,826 33,18,632 Total. 15,50,06,319.15 Library 1,596 1,435 3,031 Total 8,93,54,583 4,06,84,410 14,74,086 12,85,64,907
6,64,40,649 3,52,98,192
58,25,187 1,34,952 2,88,507 12,37,368 27,35,858
2,63,887 5,71,717 1,819 1,32,50,256
2,18,070 27,46,915 1,212 11,53,14,651
4.4 ANNEXURE 2
4.5 ANNEXURE 3
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INVESTMENTS
Particulars Ahmedabad district co-operatives Bank ltd. 60,500.00 share of Rs 50 each National co-operative Agro Marketing Federation LTd 16 share of Rs 250 each Guj. Narmada valley Fertilizer co- op. ltd 100 share of Rs. 10 each Guj. State Fertilizer co- op. ltd 48 share of Rs. 100 each IFFCO 20 share of Rs.5000 each 1 share of Rs. 500 Guj. State Co-op. Bank ltd 1 share of Rs. 5000 each G.C.M.M.F. ltd 7850 share of Rs. 1000each and Bonus Share 2,150 Total 1,10,26,300.00 78,50,000.00 5,000.00 1,00,000.00 4,800.00 1,000.00 40,000.00 Amt. Rs 30,25,000.00
4.6 ANNEXURE 4
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4.7 RATIO ANALYSIS 1) EARNING RATIO

RATIO 1)Gross Profit Ratio =(NS-COGS)/NS*100 2007 =(13,158.7413,158.74 =18.56% 2)Profit Ratio =241.46/13,158.74*100 =PBIDT /NS*100 =1.83% =326.95/15295.85*100 =2.14% 2008 10,715.38)/ =(15295.85-12,608.09)/ 15295.85 =17.57%
3)Net Profit Ratio =NP/NS*100
=48.88/13,158.74*100 = 0.37%
=50.83/15295.85*100 = 0.33%
Interpretation: Through the sales comparison to last year increase, the gross profit ratio and net profit ratio is decreasing compared to last year. It is not good for the company. The Company must take some action for the improvement. .
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2) EXPENCE RATIO
Administrative cost = salary and wages + rent and taxes + repair and maintenance + Telephone Exp. + Stationary Exp. + legal and prof. charges + Govt. audit Exp. + cattle Welfare and medical Exp. + Office Exp. + vehicle Exp. For the year 2007 = 762.46 + 14.93 + 122.44 + 9.40 + 5.83 + 16.40 + 29.97 + 55.09 + 215.17 + 14.88 + 3.50 = 1250.07 For the year 2008 = 948.51+ 6.76 + 102.18 + 10.58 + 6.18 + 15.04 + 36.47 + 54.30 + 203.54 + 10.80 + 3 =1397.36 Selling and Distribution Exp For the year 2007 = 82.80 + 432.16 + 335.35 + 166.40 = 1016.71 For the year 2008 = 65.44 + 362.42 + 355.46 + 295.27 = 1078.59 RATIO 2007 1)Administration Cost Ratio =1250.07/13,158.74*100 =Adm. Cost/NS*100 2)Selling and distribution Exp.S & d cost/ NS*100 3)Finance Cost Ratio =Fin. Cost/NS*100 1016.71/13,158.74*100 =7.73% 93.16/13158.74*100 = 0.71% INTERPRETATION College of Computer and Management Studies, Vadu. 31 =1078.59/15295.85*100 =7.05% 129.62/15295.85*100 = 0.85% =9.50% 2008 1397.36/15295.85*100 =9.13%
Here Administrative cost is decreased and selling and distribution cost is also decreased, but financing cost also is increased. Allover cost is somehow is decreased, so it is good for the company.
3) LIQUIDITY RATIO
RATIO 1)Current Ratio =C.A. /C.L. 2)Liquidity Ratio =C.A.-Inventories/C.L.BOD 1245.13/1342.57 = 0.93 =1514.44/1442.37 = 1.05 2007 =1819.18/1342.57 = 1.35 2008 =2300.07/1442.37 =1.6
INTERPRETATION Normally current ratio 2:1 is good. Here the ratio compare to 2007 is good. The current ratio is increasing comparing to the last year& liquidity ratio is also increasing. It is good for the company
4) UTILIZATION RATIO
RATIO 1) F.A turnover =sales/F.A. 2)N.A. Turnover =sales/N.A. INTERPRETATION 2007 =13158.74/1611.71 = 8.16 =13158.74/3528.21 =.3.73 2008 =15295.85/1658.83 =9.22 =15295.85/3965.23 = 3.86
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Ahmedabad District Co-operative Milk Producers Union Ltd. Here F.A. is increased so F.A turnover over ratio is decreased .N.A. Turn over ratio is increased because sales is increased
5) RETURN RATIO RATIO

1) Return on N.A. =PBIT*100/N.A. 2) Return on N.W. = PAT*100/N.W. INTERPRETATION Return on N.A. is increased and return on N.W. is slightly decreased it is good for the company.
2007
=158.80*100/3528.21 =4.5% 48.88*100/1946.60 =2.511%
2008
194.45*100/3965.23 =4.9% =50.83*100/2026.51 =2.510%
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4.8 ASSETS
ASSETS
176910253 170957545
178000000 176000000 174000000 172000000 170000000 168000000 166000000
ASSETS
2006-07
2007-08
4.9 CAPITAL (LAST 2 YEARS)
CAPITAL 54000000 53000000 52000000 51000000 50649700 50000000 49000000 2006-07 2007-08 CAPITAL 53444700
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4.10 PROFIT
PROFIT 5200000 5000000 4800000 4600000 4400000 4200000 2006-07 2007-08 4587946 PROFIT 5083268
4.11 RESERVE
RESERVE 20000000 19800000 19600000 19316090 19400000 19200000 19000000 18800000 2006-07 19949242
RESERVE
2007-08
35
4.12 TAXES
TA X 2500000 2000000 1500000 1000000 500000 0 2006-07 2007-08 69279 TA X 2009361
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5.1 ADMINISTRATION DEPARTMENT

The employee is the important part of the organization because without them no work can be completed so for the employee the separate department is made. In this department, all the services and facility related to them are provided. In uttam dairy all the activity related to employee done in the administration department All the transaction related to employee is done in this department like salary, Provident Fund, leave, promotion, demotion, retirement benefit, Bonus, allowances, workman compensation fund, gratuity, ESI [employee state insurance ] employee deposit claim insurance [ EDCI ], LIC policy for employee etc. The monthly salary of the employee is calculated on the basis of the attendance of each employee. From the Salary, It deducts Provident Fund, Drawing, TDS, ESI etc. then it measured. Each employee gets the some casual and other occasional leave. If they absent more then this leave given to them then salary is deducted for extra leave. in Uttam dairy, there are 33 privilege leave, 14 casual leave, and 10 medical leave is given. The employee gets either 10 medical leave or ESI [Employee State Insurance]. The employee whose salary is less than 10000 has given ESI. The premium of ESI is deducted from the salary .The leave which is not taken for that day extra amt of salary is given to them. The increment or the promotion is given to the employee according to their performance. The uttam dairy provide other facilities like EDCI [employee deposit claim insurance] under this if the person die, then the EDCI is helpful to them. The bonus is given on Diwali. The Percentage of bonus is same for all employees.
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Ahmedabad District Co-operative Milk Producers Union Ltd. The Food grain Allowances is given to the employees who needed. Under this allowance the employees who need some amount of money is given on the installment. This installment is deducted from the salary. The Provident Fund, 12% of the salary is deducted. At Viramgam, employee is given workman compensation fund instead of ESI [employee state insurance] the WCF is more beneficial then ESI. The gratuity is given 65%. There are 20 days per year of gratuity. This all facilities are given for the Employee Welfare in this Department.
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5.2 NUMBER OF EMPLOYEES

437 Employee working in a dairy Workers on Contract Bases (as per requirement)
5.3 FACILITIES FOR VILLAGES FARMERS

1. Dairy give more & more facilities to village farmers. 2. Dairy provides treatment to their animal. 3. Dairy also arranges free camp for providing treatment of animal. 4. Dairy providing facilities group saving system to farmers. 5. All 10 days dairy give salary to the farmers who are helpful in provide a milk.
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OTHER ACTIVITIES

One dispensary in dairy and give facility to their workers All workers take free medicine and other facility. 12 doctors in a Dairy
FUTURE PLANS
Main future plan is a collection of 2 lack litters of milk from the village. Add new and more qualitative product.
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6. SWOT ANALYSIS
STRENGTHS
A. B. C. D. Uttam Dairy have good manpower Good Distribution Channels Good financial condition of the firm in current situation Talented and efficient manpower
WEAKNESS
A. B. C. Lack of Advertisement No ERP System Company has old Machinery.
OPPORTUNITIES
A. As the economy is growing in a way of development most of the people
now a days prefer to go for government firms rather than private.
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7. FINDINGS AND SUGGESTIONS

FINDINGS
The firm has good reputation in the market The firm has talented and efficient manpower with it. There is lack of advertisement by the firm. It is capable to compete with other firms
SUGGESTIONS
Company should acquire or implement ERP system. The firm should increase it advertisement as there is lack of advertisement by the firm to tackle competition with other firms.
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8. CONCLUSION
UTTAM dairy is a having Goodman power & consumer &management executive officers & better staff and the chairman of his well knowledge are experience person. Right from date of establishment the dairy has shown faces between result them it was expected. Uttam dairy has wide scope of develop in coming year.
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9. BIBLIOGRAPHY
1. www.nddb.com 2. www.daryindia.com 3. www.dairyindustry.com
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Ahmedabad District Co-operative Milk Producers Union Ltd.

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College of Computer and Management Studies, Vadu.