Transcript INTRODUCING PARTHA IN DAIRY BUSINESS(MILK
• • • •
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
I DESCRIPTION AMOUNT(Rs.) S.NO REVENUE Purchase price of milk (6.5%/8.8%) 1040 I AMOUNT(Rs.) Sale of standardised milk 500 II Overhead cost on milk procured. 150 III Processing cost including packing 150 II III Sale of toned milk 400 Sale of double toned milk 200 IV Cost of utilities and maintenance 50 VI Manpower and allied costs 50 IV V Sale of skimmed milk Sale of other products 200 300 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}
3 4 5 6 7 8 9 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 Quality Assurance Engineering Personnel and Human Resource Development Finance Materials Management Purchase 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 DESCRIPTION TOTAL MILK HANDLED KGs.
LIQUID MILK SALES QUANTITY (LTR) TOTAL FAT KGS TOTAL SNF KGS FOR PASTEURISED LIQUID MILK PLANT ONLY 6.50% 8.80% 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 NET AVAILABLE ( FAT ) NET AVALLABLE (SNF ) 99.50
99.50
3234 4378 6468 8756 9701 13134 12935 17512 16169 21890 19403 26268 22636 30646 REQUIRED FAT FOR LIQUID MILK REQUIRED SNF FOR LIQUID MILK SURPLUS FAT FOR GHEE GHEE MANUFACTURED RATE OF SNF PER KGS REALISATION (LIQUID MILK) REALISATION (GHEE) ***** TOTAL REALISATION ****** ** TOTAL COST OF MILK WITH OVER HEADS ** CONTRIBUTION PER DAY CONTRIBUTION / KG OF MILK (Rs.) CONTRIBUTION PER MONTH (IN Lacs) CONTRIBUTION PER YEAR (IN Lacs) 3.10% 1550.00
9.10% 4550.00
3100.00
4650.00
6200.00
7750.00
9300.00
9100.00 13650.00 18200.00 22750.00 27300.00
10850.00
31850.00
99.00% 99.80% 1684 1687 3368 3374 5051 5061 6735 6748 8419 8436 10103 10123 11786 11810 65.00
10.70
106.80
-172 -11180 518411 180185 687416 659528 -344 -22360 1036822 360370 1374831 1261898 -516 -33540 1555233 540555 2062247 1853428 -688 -44720 2073643 720739 2749663 2442198 -860 -55900 2592054 900924 3437079 3031053 -1032 -67080 3110465 1081109 4124494 3619908 -1204 -78260 3628876 1261294 4811910 4213593 27888 0.56
8.37
112934 1.13
33.88
504586 1.68
151.38
598317 1.71
179.50
PROFIT BEFORE INTEREST & DEPRICIATION INTEREST PER ANNUM.
DEPRECIATION PER ANNUM.
NET PROFIT (Per Annum) in Lacs 100.40
100.40
132.76
97.21
-129.57
406.56
406.56
132.76
97.21
176.59
208819 1.39
62.65
307465 1.54
92.24
406026 1.62
121.81
751.75
1106.87
1461.69
751.75
1106.87
1461.69
132.76
97.21
521.78
132.76
97.21
132.76
97.21
876.90
1231.72
1816.51
1816.51
132.76
97.21
1586.54
2153.94
2153.94
132.76
97.21
1923.97
TECHNO-ECONOMICS OF DAIRY BUSINESS
COMPOSITE PRODUCT MIX (SMP, GHEE & PASTEURISED MILK ANNEXURE
-A ==== ================================ =========== ==================== ========== ========== ========= ========= =========== ========== ========== SNO DESCRIPTION ==== ================================ =========== ==================== ========== ========== ========= ========= =========== ========== ========== TOTAL MILK HANDLED (Litres) 350000 Unit in Rs.
6.50% 8.80% 22750 30800 TOTAL FAT KGS TOTAL SNF KGS 1 MILK USED FOR LIQUID MILK 2 LIQUID MILK (FAT KGS) LIQUID MILK (SNF KGS) 3 MILK 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) REALISATION (LIQUID MILK) REALISATION (GHEE) REALISATION (SMP) ***** TOTAL REALISATION ****** CONTRIBUTION PER DAY CONTRIBUTION / KG OF MILK CONTRIBUTION PER MONTH (IN Lacs) CONTRIBUTION PER YEAR (IN Lacs) LESS INTEREST LESS DEPRECIATION NET PROFIT (Per Annum) in Lacs 3.00% 9.00% 99.00% 99.80% 99.00% 99.60% 112.77 57.49 10.70
106.80
60.00
0 0.00
0.00
350000 22523 22568 30492 31598 111.42
56.80
4284142 0 2410223 1895876 4306099 21956.89
0.06
6.59
79.04
132.76
97.21
-150.93
50000 1545.00
4635.00
300000 20978 21020 100000 150000 3090.00
4635.00
9270.00 13905.00
250000 19433 19471 200000 17888 17923 200000 6180.00
18540.00
150000 16343 16375 25857 26795 21222 21992 16587 17189 11952 12385 112.77
57.49
4336273 535000 2244887 1607689 4387576 112.04
57.12
4308126 1070000 2079550 1319503 4469053 111.84
57.01
4300353 1605000 1914213 1031316 4550529 111.69
56.94
4294656 2140000 1748877 743130 4632006 51302.97 160926.60 250176.61 337350.21
0.15
0.46
0.71
0.96
15.39
184.69
48.28
579.34
75.05
900.64
101.21
1214.46
132.76
97.21
-45.28
132.76
97.21
349.37
132.76
97.21
670.67
132.76
97.21
984.49
250000 7725.00
23175.00
100000 14798 14827 300000 9270.00
27810.00
50000 13253 13279 350000 10815.00
32445.00
0 11708 11731 7317 7582 2682 2779 (1953) (2024) 111.62
56.91
4292083 2675000 1583540 454943 4713483 111.24
56.71
4277361 3210000 1418203 166756 4794960 111.16
56.67
4274354 3745000 1252867 -121430 4876437 421400.34 517599.02 534804.14
1.20
1.48
1.53
126.42
1517.04
155.28
1863.36
160.44
1925.29
132.76
97.21
1287.07
132.76
97.21
1633.39
132.76
97.21
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.
PARTICULARS MILK QUANTITY VLC MILK QUANTITY CONT.
OTHER SOURCES MILK QUANTITY TOTAL
PROCUREMENT OVERHEADS
OVERHEAD COST / KG OF MILK COMMISSION ON MILK FREIGHT ON MILK BOTH SIDES MAN POWER COST CHILLING EXPENSES MILK COLLECTION EXPENSES STAFF WELFARE TELEPHONE EXPENSES VEHICLE RUNNING (MCC) MILK PROCUREMENT EXPS TOTAL: PER/KG EXP.
DEPARTMENT WISE PARTHA STATEMENT FOR THE MONTH OF MARCH 2003
QTY 2594000 473280 1031830 4099110 ACTUAL AMOUNT PARTHA AMOUNT VARIANCE AMOUNT 863486.00
1015593.00
269731.00
263641.00
4391.00
0.00
4097.00
269021.00
6365.00
2696325.00
1.04
907900.00
1167300.00
269731.00
259400.00
51880.00
1000.00
6000.00
269021.00
6365.00
2938597.00
1.13
44414.00
151707.00
0.00
4241.00
47489.00
1000.00
1903.00
269021.00
6365.00
517658.00
0.09
NORMS 0.35
0.45
269731.00
0.10
0.02
1000.00
6000.00
269021.00
6365.00
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.
DESCRIPTION MAN POWER COST (SALARY) FREIGHT UPTO MCC & PLANT MCC MAINTENANANCE CHARGES STORE MATERIAL CONSUMED PRINTING & STATIONERY STAFF WELFARE TELEPHONE TRAVELLING DESCRIPTION MAN POWER COST (SALARY) PRINTING & STATIONERY REPAIR & MAINTENANCE FREIGHT INWARD MISC. EXPENSES TESTING STAFF WELFARE BUSINESS PROMOTION POSTAGE & TELEGRAMM LIVERIES TELEPHONE EXPENSES TRAVELLING EXPENSES DEPRECIATION INTEREST AGMARK EXPENSES TOTAL TOTAL
LIST OF EXPENSES MILK PROCUREMENT
ACTUAL.AMT
PARTHA.AMT
269,731.00
1,010,257.00
19,246.00
19,246.00
4,600.00
1,000.00
269,731.00
1,010,257.00
19,246.00
19,246.00
4,600.00
1,000.00
5,000.00
31,500.00
0.00
1,360,580.00
LIST OF EXPENSES
5,000.00
31,500.00
0.00
1,360,580.00
PRODUCTION
ACTUAL.AMT
PARTHA.AMT
431553.00
661.00
3000.00
1433.00
2339.00
28.00
728.00
8400.00
448142.00
431553.00
2500.00
2500.00
600.00
0.00
0.00
300.00
1000.00
0.00
1000.00
2000.00
1000.00
0.00
0.00
8400.00
450853.00
VARIANCE.AMT
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
VARIANCE.AMT
0.00
1839.00
(500.00) 600.00
0.00
0.00
300.00
(433.00) 0.00
(1339.00) 1972.00
272.00
0.00
0.00
0.00
2711.00
NORMS 269,731.00
1,010,257.00
19,246.00
19,246.00
4,600.00
1,000.00
5,000.00
31,500.00
1,360,580.00
NORMS 431553.00
2500.00
2500.00
600.00
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.
PARTICULARS MILK QUANTITY VLC MILK QUANTITY CONT.
OTHER SOURCES MILK QUANTITY TOTAL
PROCUREMENT OVERHEADS
OVERHEAD COST / KG OF MILK COMMISSION ON MILK FREIGHT ON MILK BOTH SIDES MAN POWER COST CHILLING EXPENSES MILK COLLECTION EXPENSES STAFF WELFARE TELEPHONE EXPENSES VEHICLE RUNNING (MCC) MILK PROCUREMENT EXPS TOTAL: PER/KG EXP.
DEPARTMENT WISE PARTHA STATEMENT FOR THE MONTH OF JUNE- 2003
QTY 767955 0 0 767955 ACTUAL AMOUNT PARTHA AMOUNT 229720.00
721112.00
185631.00
145607.00
1197.00
0.00
0.00
99457.00
2306.00
1385030.00
1.80
268784.25
345579.75
185631.00
76795.50
15359.10
1000.00
6000.00
99457.00
2306.00
1000912.60
1.30
VARIANCE AMOUNT Page: 1 NORMS 39064.25
375532.25
0.00
68811.50
14162.10
1000.00
6000.00
99457.00
2306.00
282354.40
0.50
0.35
0.45
185631.00
0.10
0.02
1000.00
6000.00
99457.00
2306.00
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
1 MILK QTY. / DAY (KG) 2 QUALITY OF MILK (%) V3 STANDARD 2 QTY. OF MILK EACH M.C.C. PER DAY (KG) 3 LANDED COST (Max) / KG OF MILK 4 BASIC COST / KG OF MILK 5 MILK HANDLING CHARGES (VDC LEVEL) 6 MAINTENANCE COST / KG OF MILK 7 MILK TRANSPORT COST VDC TO MCC / KG OF MILK 8 MILK TRANSPORT COST MCC TO PLANT 9 TESTER EXPENSES / KG OF MILK(Total) 10 CHILLING CHARGES / KG OF MILK 11 MAN POWER COST / KG OF MILK 12 SULPHURIC ACID / KG OF MILK 13 AMYL ALCOHOL EXPENSES / KG OF MILK 14 CLEANING AGENT EXPENSES / KG OF MILK UNIT /(Rs.) 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.
MONTH APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR AVERAGE
PRODUCTION RECOVERY OF FAT
1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 98.50
98.35
99.11
98.57
99.02
99.55
99.15
99.99
99.04
99.44
99.17
98.02
97.55
98.65
96.26
98.66
98.55
99.58
99.30
99.12
98.76
98.48
97.97
97.02
98.29
98.60
97.43
98.52
98.51
98.63
99.96
99.38
100.45
99.31
98.67
98.87
99.32
99.12
96.26
95.62
99.12
97.85
98.41
98.19
99.27
100.07
99.46
100.10
100.03
100.22
100.15
99.01
98.50
99.00
99.00
98.50
98.41
98.84
99.04
98.50
98.50
99.26
98.67
99.05
98.54
99.03
99.17
99.31
99.87
99.68
99.68
98.91
99.51
99.15
99.89
99.40
100.42
99.15
99.40
99.11
99.95
99.17
100.40
100.88
99.15
99.36
97.05
99.10
99.27
99.12
98.63
98.85
98.06
99.34
99.60
99.97
99.97
99.99
99.77
99.37
100.01
100.00
100.03
99.00
100.00
100.01
99.78
MILK QUANTITY (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
AFFECT OF RECOVERY (FAT %) PER MONTH
100000 6500 682500 150000 9750 1023750 200000 13000 1365000 250000 16250 1706250 -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 300000 19500 2047500 -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 350000 22750 2388750 -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 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 99.57
98.75
93.87
98.41
99.11
98.87
99.26
99.08
99.13
100.47
98.54
97.73
97.82
95.63
98.75
98.17
99.64
99.64
98.85
99.04
99.21
100.98
100.04
100.30
98.54
98.32
98.17
99.01
98.92
99.28
99.91
99.34
101.12
101.77
100.33
100.22
97.88
98.93
99.16
99.69
96.67
97.42
97.70
98.84
98.83
99.26
99.42
99.40
100.00
99.92
100.00
100.49
99.23
99.01
99.02
99.76
98.85
99.09
99.39
97.92
99.87
100.12
100.41
99.18
100.94
100.79
99.86
100.08
99.96
99.37
100.00
99.45
99.38
99.15
99.55
99.04
98.26
99.26
97.52
98.97
97.74
98.40
100.01
99.94
99.45
99.43
99.42
99.33
100.12
100.00
99.00
100.00
100.02
99.92
MILK QUANTITY (KGS) HUSK CONSUMED IN (MT) STEAM GENERATED (MT) HUSK COST @ Rs. 1.50/Kg % FUEL UTILISATION 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
AFFECT OF FUEL UTILISATION
100000 354.00
1416.00
531000 150000 531.00
2124.00
796500 200000 708.00
2832.00
1062000 -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 250000 885.00
3540.00
1327500 300000 1062.00
4248.00
1593000 -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 350000 1239.00
4956.00
1858500 -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
MILK QUANTITY (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
AFFECT OF RECOVERY (SNF%) PER MONTH
100000 8500 467500 150000 12750 701250 200000 17000 935000 250000 21250 1168750 -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 300000 25500 1402500 -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 350000 29750 1636250 -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. PARTICULARS UNIT POWER PRODUCTION POWER UNITS CONSUMPTION KG AS PER NORMS 1 GHEE MT UNITS (NORMS) ====== ====================================== =============== ============== ================= ================= 119.449
24.70
2950.39
2 GHEE PROCESSING IN D.O.PLANT
KG 0.036
0.00
0.00
3 MILK POWDER 4 CITY SUPPLY 5 BUTTER 6 MILK CAKE KG KL KG KG 0.761
58.956
0.075
0.007
7890.00
1890.40
134.40
178.80
6004.29
111450.19
10.08
1.25
7 PINNI 8 PANEER 9 SFM 10 SFM HOMOGENISATION 11 LASSI 12 CURD 13 Reconstitution of smp 14 BOILER 14 REFRIGERATION 15 ETP 16 LIGHTING PANEL 17 MILK BAR KG MT KL KG MT MT MT KG PER/MT MONTHLY per day per day 0.007
44.257
88.075
37.50
75.724
50.724
31.200
6.11
34.000
0.00
283.00
54.00
226.00
1.41
15.04
0.00
0.92
16.66
122.47
0.00
0.00
0.00
30.00
30.00
1.58
62.45
1324.45
0.00
69.37
845.01
22925.45
0.00
0.00
0.00
8490.00
1620.00
18 WATER SUPP PUMP UNITS ACTUALLY CONSUMED MONTHLY TOTAL====> ======>>>> 0.00
0.00
0.00
====== ====================================== =============== ============== ================= ================= 155754.50
====== ====================================== =============== ============== ================= ================= 171694.50
====================================== ================= PSEB=145566.5 DG UNIT 26128 % UTILIZATION 90.72
====== ====================================== =============== ============== ================= =================
SUMMARY
TARGET ACHIEVED VARIANCE ====> ====> ====> 90.00
90.72
0.72
12018.62
MILK QUANTITY (KGS) UNITS CONSUMED POWER COST @ Rs. 4/- /UNIT % POWER UTILISATION 74 75 76 77 78 79 80 81 82 83 84 85 94 95 96 97 98 99 100 86 87 88 89 90 91 92 93
AFFECT OF POWER UTILISATION PER MONTH
50000 77576 310304 100000 155152 620608 150000 196351 785403 200000 261801 1047204 250000 327251 1309005 -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 300000 392702 1570806 -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 350000 458152 1832607 -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
PARTICULARS GHEE UNIT KG FUEL CONSUMPTION KG.
0.610
PRODUCTION KG 346209 GHEE PROCESSING IN D.O.PLANT
MILK POWDER CITY SUPPLY BUTTER MILK CAKE PINNI PANEER SFM LASSI CURD CAN WASHING TRAY WASHING TANKER WASHING CIP EVAPORATOR CIP PROCESSING CAC R/C POWDER HUSK ACTUALLY CONSUMED STEAM GENERATION KG KG LTR.
KG KG KG KG KG LTR.
1.570
4.000
0.040
0.220
5.000
10.000
0.175
0.400
0.025
0 464385 885456 726 156 358 6935 0 85 KG PER/MT PER/MT MONTHLY 0.025
0.500
0.200
5 MONTHLY MONTHLY 4500 80 MONTHLY KG KG TOTAL====> 2250 TARGET ACHIEVED VARIENCE LOSS\PROFIT RS.
% UTILIZATION 6016 0 74439 300 31 62 6 FUEL KG.
NORMS 211039 0 1857540 35418 160 779 3580 1213 0 2 150 0 14888 1500 139500 4960 13500 2284229 706940 2827760 81 90 81 -9 -110821
PRODUCTION LABOUR UTILIZATION REPORT FOR JAN'2003 UNIT MAN HRS P/DAY MAN HRS P/KG LABOUR COST P/KG PROD.
SNO DESCRIPTION
1 Milk Reception 2 Ghee Residue Treatment 3 Blending (Supervision) 4 Processing(MT) 5 Powder Plant Cleaning 6 Liquid Milk Packing 7 Butter & Ghee Mfg.(MT) 8 Liquid Milk despatches 9 Lassi (Manual) 10 Lassi (Machine) 11 Toffees 12 Baker Bulk (BD 0.50%) 13 DW/SUNMILK 14 WMP 15 SMP HIGH BD 16 SMP LOW BD 17 SFM PRODUCTION 18 SFM RELABELLING 19 Butter Packing 100 GMS 20 Butter Packing 500 GMS 21 Butter Packing 20 KG 22 Ghee Packing 1 lt. PP 23 Ghee Packing 15 Kg Tin 24 Ghee Packing 5 LT. Tin/JARS 25 Ghee Packing 2 LT. Tin 26 Ghee Packing 1 LT. Tin 27 Ghee Packing 1/2 LT. Tin 28 Ghee Packing 1/2 LT. PP 29 Ghee Packing 1 LT. BB 30 Ghee Packing 1/2 LT. BB Ltr Ltr Nos KG KG KG KG KG BOTTLE BOTTLE KG KG KG LT.
KG LT.
LT.
LT.
LT.
LT LT.
LT.
24.00 16.00
8.00
0.32
16.00
120.00
6.60
24.00
0.130
0.075
0.022
0.011
2.01
0.018
0.010
0.008
0.009
0.028
0.014
0.125
0.071
0.023
0.011
0.004
0.008
0.015
0.017
0.030
0.017
0.012
0.019
0.02
0.994
0.199
0.010
0.015
0.023
6227 294 83 6775 0 457610 0 0 642 85 680 58596 262065 2320 2396 7130 924 2868 10200 960 31.00
LABOUR HRS (NORM)
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
SNO DESCRIPTION
31 WMP PACKING 10 KG TIN 32 SMP PACKING 1 KG.
33 SMP PACKING 1/2 KG.
34 Dahi (Small Batch) 35 Dahi (500 grm.) 36 Pinni 37 Paneer (Commercial) 38 Paneer (Small Packing) 39 Milk Cake 40 Candies 41 Cup 42 Bricks 43 Gallon
S U M M A R Y
1 MSL.
2 MTFF.
3 S.S.
4 CONT.
TOTAL MISC.ACTIVITIES
NETT.MANPOWER
PRODUCTION LABOUR UTILIZATION REPORT FOR JAN'2003 UNIT MAN HRS P/DAY MAN HRS P/KG LABOUR COST P/KG PROD.
2480 904 3668 16384 23436 2352 21084 KG.
KG.
KG.
CUP KG KG KG KG KG Nos Nos Nos Nos 0.014
0.012
0.022
0.030
0.030
0.400
0.108
0.120
0.440
0.029
0.032
0.046
0.183
1.75
NORM LAB. HOURS 0 0 0 2082 5492 308 2466 4469 156 0 0 0 0 31.00
LABOUR HRS (NORM)
ACTUAL LAB USED % UTILIZATION 21084 6 VALUE OF LABOUR HOURS EXCESS USED 198637
S U M M A R Y
TARGET ACHIEVED VARIANCE SAVING HRS.
PROFIT\LOSS RS.
80.00
5.79
-74.21
-15646.85
-156468.53
0 0 0 62 165 123 265 536 69 0 0 0 0 1220
AFFECT OF MAN POWER UTILISATION PER MONTH
MILK QUANTITY (KGS) MAN Hrs. UTILISED RATE / Hrs. @ Rs. 12/-(Avg) UTILISATION % 80 81 82 83 84 85 86 87 88 89 96 97 98 99 100 90 91 92 93 94 95 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