A Report On Summer Training Programme

Undergone At

The Panchmahal District Co-operative

Milk Producers’ Union Ltd.
Godhra

Prepared by

Trivedi Sneha M.

Academic Year

2009-10

Institute

R.D. Gardi Department of Business

Management

Saurashtra University

Rajkot
 PREFACE

The basic aim of training is to know how to apply

various theories in practice. The practical study is very
important for the management students. As a
management student, it is a pleasure to undergo
training at “The Panchmahal District Co-operative Milk
Producers’ Union Ltd. Godhra”.

I visited “The Panchmahal District Co-operative Milk

Producers’ Union Ltd. Godhra”, in order to make a
project report. This report contains the basic
information about the marketing, financial, production
& human resource department of the dairy.
 ACKNOWLEDGEMENT

I have completed my summer training at “The

Panchmahal District Co-operative Milk Producers’ Union
Ltd. Godhra”. Being a student of MBA, this training is
very crucial in my life. I am grateful to the people
associated with this training.

First of all, I would like to express my gratitude to Shri

M.H. Dave, General Manager (HR & Administration), for
permitting me to undertake this project.

My special thanks are due to Mr. R.J. Mehta & Mr.

Chirag Patel (marketing department), and Mr. J.V.
Kapadia, manager (accounts), who provided valuable
guidance at every stage of my project work.

I am also thankful to our placement co-ordinator, Dr.

Sanjay Bhayani and all those persons, who directly or
indirectly helped me during my training period.

Place: Godhra Trivedi Sneha M.

Date:
 INDEX
S. Particulars Page No.
No.
1. General Information
2. Quality policy of the Panchamrut
Dairy
3. History and Development
4. Production Department
4.1 Flavoured Milk Section
4.2 Ghee Section
4.3 Butter Section
5. HR Department
5.1 Introduction
5.2 HR Development Activities
5.3 Organization Chart
5.4 Recruitment Procedure
5.5 Selection and Induction
5.6 Performance Appraisal System
5.7 Training and Development
5.8 Promotion and Transfer Policy
5.9 Wages and Salary Administration
5.10 Retirement and PF Scheme
5.11 Pension and Gratuity
6. Marketing Department
6.1 Introduction
6.2 Organization Chart
6.3 Products and Quality
6.4 Product Line
6.5 Pricing Strategy
6.6 Distribution Channel
7. Financial Department
7.1 Introduction
7.2 Organization Chart
7.3 Basic Financial Information
7.4 Capital Structure
7.5 Management of Fixed Assets
7.6 Management of Working Capital
 General Information

The Panchmahal District Co-operative Milk Producers’

Union Ltd.
Godhra – 389 001
Ph No. : (02672)- 261782, 261783, 261784
Fax No.: (02672)- 260327
Email : [email protected]
Website: www.panchamrutdairy.org

Bankers:
Bank of Baroda, Station Road Branch, Godhra
State Bank Of India, Godhra
The Panchmahal District Co-operative Bank Ltd. Godhra

Auditors:
Shri Y.A. Baloch
Special Auditor(Milk)
Godhra

Chairman:
Shri Bhupendrasinh Solanki
Quality policy of the Panchamrut Dairy

The quality policy of the dairy as a clear vision which as

below:
We at Panchamrut Dairy pledge commitment for the
upliftment of our member, producers by our
continuously putting tireless efforts through
delighting our customer at all levels.

We strive to achieve these goals through

1. Continuous improvement in the quality of our

process, product and services.

2. Innovative techniques of production and service

3. Development of dedicated and devoted work

force.

4. Adoption of high safety and environment

standards.

We shall put all our efforts to be the best if not the

biggest.
Dr. R. S. Patel
(
Managing Director)
 History and Development

Sardar Vallabhbhai Patel gave the first idea to establish

the Co-operative business of milk. Amul dairy has been
established in Anand. Amul dairy got the milk from two
Talukas at that time and it had about 1000 societies
and it procured about 9000 Ltrs. of Milk and gave the
idea to setup Panchmahal Dairy in state. About 40 to
50 villages agreed to provide milk to the dairy. They
collected 21,000 Ltrs. of milk from those villages in the
beginning. This dairy is called Panchmahal dairy.

In 1970 National Dairy Development Board (NDDB) was

also established in Anand and the state level offices
NDDB is in Delhi. The NDDB's chairman is Dr. V. Kurien.
In the beginning, on account of inadequate finance the
Dairy was selling very less milk. Only few people were
agree to provide milk to the dairy. For Bringing milk the
truck or tempo was used.

Panchmahal District is situated in the eastern part of

Gujarat state with 1900 inhabited villages of which 45%
of total population is scheduled tribe, which is mainly
concentrated in 5 tribal Talukas. The Panchmahal
District Co-operatives Milk Producers’ Union was
organized at Godhra in may 1973. Initially 21000Ltrs.
of milk was produced daily and delivered to the
adjacent district union in Kheda. But at present, on an
average 4.03 lakh litres of milk is produced daily.
 PRODUCTION DEPARTMENT

MANUFACTURING PROCESS AND PRODUCTS

Raw Milk Receiving

Laboratory Testing

Process of Pasteurization

Packing Department

Dispatch
 FLAVORED MILK SECTION

In this section flavored milk is prepared with fat content

of 3.2% .The flavored milk is filled in the bottles of
200ml, which are sterilized up to 115°C for 20 minutes.

FLOW CHART OF FLAVORED MILK

Toned Milk

Addition of Sugar

Homogenization

Filtration

Storage

Standardization

Filling

Packing
 BUTTER SECTION

In this section butter is produced Panchmarut Dairy is

equipped with a huge carbon turbo butter churner with
a capacity of 3000 kgs. “Panchmarut Dairy” produces
two types of butter: white butter and table butter,
which is packed in the packets.

FLOW CHART OF BUTTER

Curd (70%)

Homogenization Addition
of Marka whey

Sources Butter Milk (30%)

Homogenization

Pasteurization

Standardization

Packing
 Storage
GHEE SECTION

"PANCHMARUT DAIRY" also manufactures ghee.

Ghee section is just attached to RMRD. The fat
obtained from the milk is used to produce ghee. Which
is kept in two mitting waft one of 10 kgs and another
of 500 kgs. Then it is passed through 110°C to the
filtration plant and thereafter it is brought to the tub
giving as much as 55% heat, then it is stored in one of
the three tankers in the section. Next to' the storage
tank, the pouch packing machines are attached. Thick
films of 129130 microns are used for packing the ghee.
Home > Milk Processing > Flow Chart

Flow Chart
Route Vehicles Ready For Unloading of Milk Cans At Dairy Plant Dock

Unloading of Milk Cans

Visual Inspection of Milk.

 Society Wise Computerised Milk Weighing

Cleaning of Milk Cans

Control Pannel For Operating & Cleaning System.

Processing of Milk.
 Processing of Milk.

Packing of Milk Pouches

 Butter Packing Section.

Ghee Packing

Bottled Flavoured Milk Production

Milk Powder Production

Flow Chart | BMCU

 HUMAN RESOURCE MANAGEMENT

Introduction to HR Management
HR Development Activities
Organisation Structure
Recruitment Procedure
Selection & Induction Procedure
Performance Appraisal System
Training & Development
Promotion & Transfer Policy
Wage & Salary Administration
Retirement & PF Scheme
Pension & Gratuity
 Introduction to HR Management

Overriding reason behind the success of any firm is its

strikingly sharper accent on people. The personnel
department is an important part of the management.
Working without a personnel department is impossible
in a firm. The manager has to get the work done
through the combined efforts of others.

Human Resource Management refers to a set of

programmes, functions & activities designed and
carried out to maximize both employee as well as
organisational effectiveness.

“The Panchmahal District Co-operative Milk Producers’

Union Ltd., Godhra”, looks upon the employees as core
asset, much more critical than its physical or financial
asset. They value the contribution of people in building
a culture of meritocracy.

The union fully recognize that people are lifeline of their

organisation. Hence they invest heavily in people,
peoples’ processes & in their skill development. All the
processes such as value workshops, talent
management, job analysis & evaluation and
performance management have been implemented in
this organisation.

HR Development Activities

Vision Mission Strategy

The milk union has been implementing long term
planning process in dairy co-operative societies through
“Vision Mission Workshops” on goal setting.

Awareness Programmes
The milk union organizes various awareness seminars
to provide necessary guidance to the milk producers
about dairy industry, and provides financial support &
technical back up of various governmental agencies,
National Dairy Development Board & Gujarat Co-
operative Milk Marketing Federation Ltd.

Milk Day Celebration

The union celebrates “Milk Day” every year to identify
the problems in their dealings and bringing about their
practical solutions through combined efforts. During the
year 2007-08, 10 milk days were organised in different
areas and about 5800 representatives of dairy co-
operatives had participated.
Study Tours for Tribal people
To get tribal people acquainted with co-operative
dairying & its benefits, study tours for 1750 women
members of 35 societies were organised under
“Integrated Dairy Development Project”.

Study Tours for Chairmen & Secretaries

Every year the union conducts study tours to Mother
Dairy, Gandhinagar for their chairmen & secretaries in
order to provide them with some knowledge about
global dairy industry. During 2007-08, about 550
chairmen/secretaries of 261 milk societies visited the
Mother Dairy, under this project.

Cleanliness Competition
To ensure cleanliness at dairy co-operative level & to
respond to the Nirmal Gujarat approach of the state
government, the union organizes a cleanliness
competition for village dairy societies on 2nd of October
every year. Thus, all these facilitate a gradual progress
of the milk society.
 Organisation Chart

BOD
MD

Sr. A/Cs G.M. Deputy Deputy I/C Asst. Manage Purchase

Manage (Int. G.M(pro G.M(Eng Chilling G.M. r Q.C. Officer
r Adm) d) g) Centre (procurin

Accoun Asst D.M.

G.M. Assistan
ts (Engg) M.P.O.
t
Dy. Executi
Asst Manager Enginee ve
A/cs r Asst.
(Q.C.) Jr. Asst.
Superintend
Technic Chemist
Asst al
Accounta Technical
Officer
ntttt Officer

Dy. G.M.
(Personnel & Executive
Admn) (mkt)

Office Asst Officer

Asst
r (mkt)
Security
Asst
Asst.
Office
r Security
Supervisor
Sr.
Clerk
Jr. Time Guards
As keep
 B.O.D.
M.D.
G.M.

Sr. I/C Limdi

Manager(P&I) Chilling Centre

Manager(Tech
I/ps)

Dy
Manager(Vety.)

Vety.
Superintendent

Sr. Vety. Officer

Vety. Officer

Recruitment Procedure
Recruitment is the process of searching prospective
candidates & inviting them to apply for job in the
organisation. It forms the first stage in the process
which continues with selection and ceases with the
placement of the candidate.

In “The Panchmahal District Co-operative Milk

Producers’ Union Ltd., Godhra”, Internal & External
recruitment programmes are carried out. The human
resource assets are integral to the firm’s ongoing
success and it enables the firm to deliver superior
performance year after year.

Under internal recruitment system, the union seeks

applicants for positions from those who are currently
employed. Internal sources include present employees,
employee referrals, former employees & former
applicants.

The union also follows external recruitment system

through open advertisements, employment exchanges
& campus interviews.
 Selection & Induction Procedure

Selection is the process of picking individuals out of the

pool of job applicants with requisite qualifications &
competence to fill jobs in the organisation. The
objective of selection process is to determine whether
an applicant meets the qualification for a specific job &
to choose the applicant who is most likely to perform
well in that job.

In “The Panchmahal District Co-operative Milk

Producers’ Union Ltd., Godhra, usually the following
procedure is used for selection, though it may be
modified sometimes in certain situations;

Preliminary Interview
Selection Tests
Employment Interview
Reference & Background Analysis
Physical Examination
Job Offer (Final Selection)

After the candidate is finally selected, an induction

programme is conducted for 2 days in which the
functions of each department are explained to the new
employee.

Performance Appraisal System

Performance appraisal is an objective assessment of an

individual’s performance against well defined
benchmarks in a systematic way, the performance
being measured against such factors as job knowledge,
quality & quantity of output, initiative, leadership
abilities, supervision, co-operation, judgement and
versatility.

In this unit, a candidate is recruited as a trainee under

probation period, and at the end of this period, a
performance appraisal report is filled by his immediate
supervisor.

The immediate supervisor & the departmental head

review the performance of the employee and award
him with rates from 1 to 10 on the basis of following
criteria:

Job performance
Knowledge of job
Ability to work
Leadership qualities,etc
Rating scale offers the advantages of adaptability,
relatively easy use & low cost. Nearly every type of job
can be evaluated with the rating scale.

Training & Development

Training & Development refers to the imparting of

specific skills, abilities & knowledge to an employee.

Training refers to the process of imparting specific

skills. Development refers to the learning opportunities
designed to help employees grow.

In “The Panchmahal District Co-operative Milk

Producers’ Union Ltd., Godhra”, training is given to the
employees in two ways:

• By internal departmental head &

• From training institutes

Internal departmental head imparts training to the

employees related to hygiene, sanitation, safety,
working conditions etc. On the other hand, in case of
training from other training institutes, each
departmental head decides to whom to send for
training from his department.

Promotion & Transfer Policy

Promotion means when a person is given higher

responsibility, higher authority, status & higher pay
than he used to get before. Thus, in simple terms,
promotion means advancement of the post of
employee.

In this union, promotion is not a right of employee.

Promoting the employees depends on the
management. This union follows merit-cum-seniority
based promotion. But more preference is given to the
merit based promotion.

A transfer implies a lateral movement of an employee

from one workplace to another, without any change in
salary, status & responsibilities.
“The Panchmahal District Co-operative Milk Producers’
Union Ltd., Godhra”, has a just & impartial transfer
policy ant it is not rigid. Thus, the union follows a
flexible transfer policy.
 Wage & Salary Administration

A wage is the remuneration paid for the services of

labours in production, periodically to a worker, while
salary normally refers to the monthly rates paid to
clerical administration & professional employees.

In “The Panchmahal District Co-operative Milk

Producers’ Union Ltd., Godhra”, wages are paid to the
workers according to “Minimum Wages Act”, and it also
considers the capacity to pay which depends on the
organisation. The rate of salary and wages are decided
as per the rules of Government in this union.

Every 3 years, a revision is done in the wage & salary

administration by the union.
 Retirement & Provident Fund Scheme

Retirements occur when the employees reach the end

of their careers. The retirement age for the employees
in this union is 58 years.

Before 2 years, this union also used to encourage quits

through cash incentives through “Voluntary Retirement
Scheme”. It used to give 2 years’ salary to the
employees for VRS. But the union does not follow this
scheme presently.

Provident Fund is a source of financial reward by which

an employee is able to get a fixed income after his
retirement. This union provides PF scheme according to
Provident Fund and Miscellaneous Provisions Act 1952.

Enrolment:- It is applicable for those industry where

more than 20 employees are working. It includes
permanent employees, trainees, voucher paid servants,
daily wages employees & contract employees.
 Pension & Gratuity

“The Panchmahal District Co-operative Milk Producers’

Union Ltd., Godhra”, gives pension to its employees
after retirement.

It calculates the amount of pension to be paid to the

retired employees by using following formula:

Amount of Pension = Salary x Pensionable service

70

According to Gratuity Act, general rule is that after 5

years of service, a person is eligible for gratuity & 15
days salary for every completed year of service is given
to him. But in “The Panchmahal District Co-operative
Milk Producers’ Union Ltd., Godhra”, 20 days salary is
given for every completed year of service after 5 years
of service.
 MARKETING MANAGEMENT

Introduction to Marketing Management

Organisation Chart

Products & Quality

Product Line

Pricing Strategies

Distribution Channel
Introduction to Marketing Management

Marketing is only function which directly deals with

consumer. The heart of modern marketing is creating
customer value & satisfaction. The common definition
of marketing is delivery of customer satisfaction. The
main goal of marketing is to attract new consumer by
providing superior values & to keep current customers
by delivering satisfaction.

Marketing is so basic that it can’t be considered a

separate function. It is the whole business seen from
the viewpoint of its final result, i.e. from the customers’
viewpoint. It relies heavily on the adoption & co-
ordination of product, price, promotion & place for
achieving effective response.

Gujarat Co-operative Milk Marketing Federation

(GCMMF) is India’s largest food products marketing
organisation. It is a state level apex body of milk co-
operatives in Gujarat which aims to provide
remunerative returns to the farmers & also serve the
interest of consumers by providing quality products
which provide good value for money.
Organisation Chart of Marketing
Department

Board of Directors

Managing Director

General Manager

Executive (marketing)

Assistant Officer (marketing)

Assistants

Senior Clerk
 Products & Quality

Product is anything offered to the customers to satisfy

their needs or wants. In other words, it gives utility to
the customers. A product is at the centre of the
marketing mix. All marketing programs are oriented
towards providing products to the customers.

“The Panchmahal District Co-operative Milk Producers’

Union Ltd. Godhra” produces & sells various products
such as Milk, Flavoured milk, Butter, Ghee, Buttermilk,
etc. These products of the union offer the customers
with very good quality and performance.

To maintain the quality of milk & milk products, the

union has set up various Bulk Milk Cooling Units at
society level. Presently, the union has set up such Bulk
Milk Cooling Units at nearly 63 milk societies. Thus, the
union continuously tries its best efforts to provide the
best quality of milk to its customers.
 PRODUCT LINE

Product line refers to a group of products that are

closely related because they perform a similar
function and are sold to the same customer and are
marked through the same channel or make up to a
particular price range.

To make product line decision the mgt. should have

two types of information:-
First they should know the sales and profits of each
item in the line. Secondly they must know how their
product line compress with that of competitor's product
line.
At Panchamahal dairy the decision regarding product
line is not possible because it is a cooperative unit and
therefore its primary aim is that of service and not of
profits. Secondly, the products sold by the diary are
of everyday necessities.

At Panchmahal Dairy, the marketing of milk is more

profitable than marketing of ghee, but still the mgt.
has to produce ghee and distribute it to the
consumers.
 Pricing Strategies

Price is the only element of marketing mix that

produces revenue; all others produce costs. Price is
also one of the most flexible elements, as it can be
changed quickly, unlike product features & channel
commitments. At the same time, price competition is
the number one problem being faced by the
companies.

In order to set the right price for its products, the union
is required to first estimate the various costs, which it
has to bear in acquiring the milk & producing its
products. “The Panchmahal District Co-operative Milk
Producers’ Union Ltd. Godhra” pays on an average Rs
275 per kilo fat to their milk producers. Thus the union
sets the price for its milk on the basis of content of fat
in the milk, i.e. higher the fat content, higher is the
price of the milk.

The Panchmahal Diary being a farmer co-operative

always has to keep both the interests of the farmers
as well as it's consumers at heart while deciding the
pricing policy
“The Panchmahal District Co-operative Milk Producers’
Union Ltd, Godhra” sets the price for its various types
of milk as below:-

Milk Type Brand name

& Price (500 ml)
Tonned Milk “Taaza”
3.0 fat
9.0 SNF
MRP Rs
10.00
Whole Milk “Amul
Gold”
6.0 fat
9.0
SNF
MRP Rs
12.50
Standardized Milk “Amul
Shakti”
 4.5 fat
9.0
SNF
MRP Rs 11.50
Double Toned Milk “Slim &
Trim”
1.50
fat
9.0SN
F
MRP Rs 9.00
 Distribution Channel

When the producer does not sell his goods directly to

the final users, and between the producer & the end
user, stands a set of intermediaries performing a
variety of functions, these intermediaries constitute a
marketing channel.

In “The Panchmahal District Co-operative Milk

Producers’ Union Ltd, Godhra”, Milk agents are the part
of distribution channel. These milk agents gather the
information about the potential and current customers
and they estimate the demand of milk per person &
also the overall demand in the market. They provide for
the successive storage & movement of milk from the
union to the final customers.

The milk agents distribute the milk to the customers

and collect money from them. Then they have to
deposit this amount at the collection office. There are
four collection offices at Godhra, Dahod, Lunawada &
Halol.

Also, Panchmahal dairy has its own milk booths in the

city from where milk is sold directly to the consumers.
The dairy has also started to provide secondary
facilities in which the retailers with refrigeration
facility are allowed to store milk. Their storage capacity
is less but is usually enough for the locals residing in
the area.

FINANCIAL MANAGEMENT

Introduction to Financial Management

Organisation Chart

Basic Information

Capital Structure

Management of Fixed Assets

Management of Working Capital

 Introduction to Financial Management

Financial Management is a special field which deals

with money, that is, management of funds. Money
occupies a key position in capitalistic economy of the
modern age. One of the most important functions of
the top level management is to raise finance at the
right time & in a right quantity and also to use it in an
effective way.

R.C. Osborn stated, “The finance function is the process

of acquiring & utilising funds by business.”

The financial management of the company will have

the following functions:

• Ensuring a fair return to the shareholders

• Generating & building up surpluses, reserves for

growth and expansion

• Planning, directing & controlling the utilisation of

finance so as to ensure maximum efficiency of the
available funds.
Thus, the importance of financial management cannot
be over emphasised. In every organisation, where
funds are involved, sound financial management is
necessary. Finance manager must realise that when a
firm makes a major decision, the effect of the action
will be felt throughout the enterprise.

Organisation Chart of Financial

Department

Managing Director

Senior Manager

Manager

Senior Accounts Officer

Accounts Officer

Assistant Officers (3)

 Assistants (2)

Senior Clerk (3)

Junior Clerk (2)

Basic Information (as per balance

sheet)

Authorised share capital :

5,00,00,000
Share capital(fully paid up) :
4,39,49,600
Reserve fund & other funds :
18,01,52,241
Depreciation fund :40,73,27,106
Loans(NDDB Prospective Plan Loans) :
20,25,72,589
Current liabilities & provisions :
1,17,44,24,551
Assets :
85,79,09,944
Investments :
2,53,50,000
Stock :
26,39,47,809
Advances & debtors :
23,99,56,550
Cash & Bank balance :
63,02,60,721
Net Profit :
89,98,937
Total Sales(from Trading and P&L a/c) :
3,65,57,76,243

Capital Structure

The funds required by a business enterprise can be

raised either through the ownership securities i.e.
equity share & preference share, and creditorship
securities i.e. debentures and/or bonds. A business
enterprise has to maintain a proper mix of both these
types of securities in a manner that both the cost & risk
are minimum. The mix of different securities is
portrayed by the firm’s capital structure.

Capital structure represents the mix of different

sources of long term funds (equity share, preference
share, long term loans, retained earnings, etc) in the
total capitalisation of the company.

But since “The Panchmahal District Co-operative Milk

Producers’ Union Ltd. Godhra” is not a company, but a
co-operative society, therefore its capital structure
consists of only ordinary shares or equity shares. The
capital structure of the union does not consist of any
preference share or debenture, but only equity share
capital. The amount of fully paid up share capital of the
union for the year 2008-09 is Rs 4,39,49,600 out of
authorised share capital of Rs 5,00,00,000.

Management of Fixed Assets

Management of fixed assets is one of the most
important functions of the finance department. There
are basically two types of expenses:- revenue & capital.
Capital expenditure is mostly done for long term such
as purchase of assets.

It means the capital which is meant for meeting the

permanent or long term needs of the business. In other
words, fixed capital is required for the acquisition of
those assets that are to be used over a long period.

Balance of fixed assets of “The Panchmahal District

Milk Producers’ Union Ltd. Godhra” for the year 2008-
09 is as follow:

Fixed Asset Rs
Gross Block 84,89,22,404
- Depreciation 40,73,27,106
Net Block 44,15,95,298
The fixed asset turnover ratio of the union is calculated
as below:

F.A. Turnover Ratio =

= 8.28 times

This ratio indicates the extent to which the investments

in fixed assets contribute towards sales. During
previous year 2007-08, the F.A. turnover ratio of the
union was 6.82. Thus there has been increase in the
F.A. turnover ratio from 6.82 in the year 2007-08 to
8.28 in 2008-09. This indicates that the investments in
fixed assets has been judicious for the union as
compared to the previous year.
 Management of Working Capital

Business capital is broadly divided into two parts: Fixed

capital & Working capital. Working capital refers to the
funds blocked up in materials, work in progress,
finished goods etc. In a very simple term, working
capital is defined as the capital invested in current
assets.

Net WC = Total Current Assets – Total Current

Liabilities

Total Current Assets of the union

Rs
Stock
26,39,47,809
Advances & debtors 23,99,56,550
Cash & Bank balance 63,02,60,721
1,13,41,65,080

Total Current Liabilities of the union Rs

1,17,44,24,551

Net WC = C.A. – C.L.

 = 1,13,41,65,080 – 1,17,44,24,551
= -4,02,59,471

During previous year 2007-08, the Net Working Capital

of the union was :
1,14,28,03,544 – 1,14,57,97,871
= - 29,94,327

The net working capital of the union has been

declined from -29,94,327 in 2007-08 to – 4,02,59,471
in 2008-09. This decrease is mainly due to decrease in
trading stock & due from societies. Thus, the debtors of
the union have decreased, and the profitability has
been decreased due to increase in cash received from
sales.
CONTRIBUTION OF THE UNION
AWARDS & ACHIEVEMENTS
 CONCLUSION

Recommendations:

1. Dairy should arrange a good Home delivery arrangement

2. Dairy should see to word’s new product like

3. Dairy should balance the price of milk like (Panchamrut)

with quality of milk in terms of fat as per consumer per
capital

4. Dairy should try to see opening new centers in certain

areas and provides easy availability of Dairy milk

5. There should be special department in the panchamrut

Dairy where customer can contact and knew about
product range and also can apply complain of milk.
6. Dairy should improve up the co-operative society so that
the timely availability of milk.

7. Milk should not be available at the morning period of day

but maid available to all the period of day so selling rate is
increase.

8. Dairy should improve the advertisement at the morning

period of day but printing of wall advertisement of
publicity area like bus station, Railway station and also an
local areas.

9. Dairy should focus not only on its profit but also

satisfaction of customer with supply of good quality milk
with price.
BIBLIOGRAPHY