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61699934-Budgetory Control in Dodla Dariy
61699934-Budgetory Control in Dodla Dariy
Name : Khaira district co-operative Milk producer union limited Anand knows as Amul (Anand milk union limited) From : co-operative sector registered Under the co-operative Society act. Location : Amul dairy Station road, Amul dairy road, Anand, Gujrat, India Registered office : Khaira district co-operative, Milk producers union limited, Anand 388001 Registered year : 1946
Website
www.amul.com co-operative society professional raw milk production of different products is on LARGE SCALE, besides the whole organization is also very large, collecting lacs liters milk every day and producing milk product.
Brand Telephone
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HISTORY OF AMUL
Amul was stared from the milk strike by formers of kaira district was earned from he seasonal crop and milk. The income from milk was very low. The main buyers were milk riders of Polson Ltd. A private owned dairy. They give fewer prices and exploited them. This position did not change till 1946. When exportation becomes intolerable the farmers were baffled and they appealed to Shri Sardar Vallabhai Patel (A leader of freedom movement). He sent o his trusted assistant Shri Morarji Desai for the help to farmers. So under the advice of Shri Sardar Patel he arranged a meeting of farmers at seamark village. They decided in meeting that o organization co-operative milk societies in every village to distribute directly to Bombay milk scheme and the government should asked to by milk form the union. When the government did not see the demand of framers. They went on a strike still 15 days and milk was not sold. So Bombay milk was badly affected. The Bombay high commissioner visited Anand
and agreed high commissioner visited Anand and agreed to the union demand. The co-operative union was formed at village and district level
on the co-operative basic. In initial stage, only 250 liters milk was collected and two societies were being worked in Gopal Pure and hadgul village under the leadership of Shri Tribhavandas Patel. He led farmer for joining the cooperative union at village level. Khira district co-operative producers union was thus established in Anand and was registered firmly by farmers union on 14th December 1946. In initial stage there were no chilling center and pasteurization and other milk facilities were brought. Having acquired adequate milk facilities union stared organizing more societies. As a result more milk was collected by the union. This was not accepted by the Bombay milk scheme. In this situation union started to distribute liquid milk in Anand to who and some other village but it was not enough to dispose all milk procured.
To meet the challenge of every increasing quantity of milk it was decided. Modern milk dairy with facilities of manufacturing milk powder, butter etc. set up for this with the help of government of Bombay. UNICEF and the government of New Zealand. The foundation stone of is dairy was laid by the president of India Dr. Rajendra Prasad on 15-11-1954 and was inaugurated by the Prime Minister Shri Jawaharlal Nehru on 31st October 1955. To meet the requirement of milk powder for the defense the Kaira union was asked by the government of India in 1963 to set up additional milk drying capacity. A new dairy capable of producing 40 tons of milk powder and 20 tons of butter a day was speedily completed. It was declared open by Shri Morarji Desai in April 1965. Since beginning the Kaira union also believed that the responsibility to collect the marketable surplus of milk should be coupled with the provision of making the production enhancement inputs reach the members. The Kaira union has thus a full fledged machinery to provide animal health care and breeding facilities. As back as late fifties the union started making the better buffalo semen and artificial insemination service available o the rural animal population through the village society workers. The union started its mobile veterinary services to render animal health care at the door
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steps of the farmers. Probably for he first time in the country the veterinary first aid services was maid available in the villages through trained village society workers. All the products of the union were put into the market under the brand name of AMUL which became a household name in the country and outside the country. AMUL is derived the Sanskrit word AMULYA which mean Priceless or Precious.
TURNING POINT
1929 1945 1946 Shri Pestanji Dalal started Polson dairy. Government of Bombay established Bombay milk scheme. Meeting of Kaira district formers was arranged by Shri M.Desai to organize co-operative society for milk. 1946 1954 Union gets registered (certificate no p.330/1946) Foundation stone laying ceremony was performed by Dr. Rajendra Prasad, the president of India.
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Opening ceremony the dairy was performed by prime minister of India Shri Jawaharlal Nehru
1964 1973 -
Cattle feed factory was started at Kanjari village. Production of high protein food and chocolate started at monger complex.
Production of nutramul started at monger Second planet of cattle food factory started at Kanjari The foundation stone of the new dairy plant (AMUL-3) was laid by Dr. V.Karien the chairman of national dairy development board.
1994 -
The new cheese plant was established at Khatrej and chocolates plant established at mogor with help of NDDB.
2001 -
AMUL launch the new flavored milk this flavored milk available in four different tests.
2003 -
For expending the market AMUL launch the snowball pizza and flavored LASSI
2004 -
AMUL has started the new satellite dairy at Pune and Calcutta.
INDICATORS Village
2004-
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
societies (in kgs) 4 Chilling units in societies 150 Sale of AMIL DAN(in 139897 metric tones) Milk collected (owners by 908 societies) A.1 centers (a) liquid semen 510 (b) frozen semen 426 Artificial insemination 71336 done Pregnancy diagnosis cases (a) in fortuity comps (b) no. of cases Veterinary first aid cases Special veterinary visit
GCMMF: AN OVERVIEW
Gujrat co-operative milk marketing federation is Indias largest food products marketing organizations. It is a state level apex body of milk co-operatives in Gujrat which aims to provide remunerative return to the farmers and also serve interest of consumers by providing quality products which are good value for money. Members: 13 district co-operative milk products union No. of producer members: 2.6 million No. of village society: 12,792 Total milk handling capacity: 10.16 million liters per day. Milk collection (total 2006-07): 2.38 billion liters Milk draying capacity: 595 MTS per day Cattle feed manufacturing capacity: 2624 MTS per day
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AMUL MEANS
A Anand M- Milk U-Union L-Limited Amul means priceless in Sanskrit. The brand name Amul was suggested by a quality control Amoolya was suggested by a quality control expert in Anand. Variants, all meaning prices are found in several Indian languages. Amul today is a leading food brand in India, had turnover of Rs. 29 billion in year 2004. Amul today is a symbol of many things. Of high quality products sold at reasonable prices of the genesis of a vast co-operative network of the triumph of indigenous technology of the marketing survey of a farmers organization and of a proven model for dairy development.
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- commitment to producers - integrity - co-operation - excellence - leadership - innovation - quality - growth oriented new products - belongings - employee satisfaction
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THE ORGANISATION
Amul dairy is the union of co-operative societies. The cooperative societies are generally operated for the betterment of consumer and providing qualitative products at low and restorable price. Amul is successful co-operative unit in the dairy industries. All the workers, managers, superintendents, technicians and societies perform their job co-operatively today. Amul is stayed at the top by their co-operative efforts.
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ORGANISATION STRUCTURE
CHAIRMAN VICE CHAIRMAN MANAGING DIRECTOR GENERAL MANAGER ASSISTANT GENERAL MANAGER MANAGER DEPUTY MANAGER ASSISTANT MANAGER SUPRINTENDENT DEPUTY SUPRINTENDENT SENIOR OFFICER JUNIOR ASSISTANT WORKERS
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MANAGING BODY
Initial promoters: - Dr. V.Kurien - Shri Morarji Desai - Shri Sardar Patel - Dr. H.M.Dalaya Board of directors: - Shri Ramesinh Prabhatsing Parmar - Shri Rajendrasing Parmar - Shri Dhirubhai Chavda - Shri Manish Chavda - Shri Maganbhai Zala - Shri Shivabhai Parmar - Shri Pravinsing Solanki - Shri Chandubhai Parmar - Shri Bhaijibhai Zala - Shri Bipinbhai Joshi - Smt Madhuben Parmar - Smt Saryuben Patel
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Executive body: - Managing director - Chairman - Vice chairman - Manager - Superintendent - Deputy Superintendent - Junior assistant : : : : : : : Shri Rahul Kumar Shri Ramsing Parmar Shri Rajendrasing Parmar Shri J.K.Joshi Shri H.R.Patel Shri S.B.Kotadia Shri D.N.hauhan and Shri H.R.Patel - Management trainee - Clack - Stockman/ Apprentice - Peon Auditors Y.A Baloch Special Auditor Milk union, Anand Dipak Roy Agm (accounts)
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Bankers: - The Kaira District Co-operative Bank Ltd. - Axis bank Ltd. - State bank of India - Bank of Baroda - Corporation bank - Bank of Maharastra - HDFC bank Ltd.
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FORM OF ORGAISATION
In the discussion of the point of form of Organisation. We can classify the industries in 5 categories are as under: - Sale proprietorship - Partnership firm - Privet company - Public company - Co-operative society The dairy is a co-operative society. It aims of providing milk to the society at a responsible rate and also to strengthen the economic condition of its member.
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ACHIEVEMENTS
Reach - The dairy co-operative network is owned by nearly 12 million farmer members. - These producers are grouped in nearly 1, 08,574 villages level dairy co-operative societies. - The societies are grouped in 170 district level union spanning 338 districts. The unions make up 22 state level marketing federations.
Milk production - Indias milk production increased from 21.2 million metric tone in 1968-69 to 88.1 million metric tone in 2003-04. - Per capital availability of milk increased from 112 grams per day in 1968-69 to 231 grams per day in 2003-04. - Indias 3.8 percent annual growth of milk production surpasses the 2 percent growth in population, the net increase in arability is around 2 percent per year. Marketing - In 2003-04 average daily co-operative milk marketing stood at 14.87 million liters, annual growth has averaged about 4.2 percent compounded over the last five years.
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- Dairy co-operative now market milk in about 200 classes I cities including metros and some 550 smaller toward. - During the last decade the daily milk supply has increased from 17.5 to 52 liters per 1000 urban consumers. Innovation - Bulk vending saves money and conserves the environment. - Milk travels as far as 2,200 kilometers to areas of shortage, carried by rail and road milk tankers. - India produces 95 percent of its own dairy equipment, saving valuable foreign exchange. Macro impact - The annual value of Indias milk production amount to about Rs. 880 billion. - The dairy co-operatives generate employment opportunities for about 12 million farm families.
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AWARDS
GCMMF bags APEDA AWARD for 11th year in a row. GCMMF has bagged award for excellent performance in export of dairy products for the year 2006-07 from agriculture and processed Food Exports Development Authority (APEDA), Minister of Commerce, New Delhi. GCMMF has won the award for 11th time. The award was received by Mr. Raveen Choudhary, our AGM(Z-I), Delhi from honorable minister of commerce Shri Kamalnath in a glittering ceremony held at Shri Fort Auditorium on 3rd June, 2008. [Photo]
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Amul Pro-biotic Ice-Cream Gets No 1 Award At World Dairy Summit Shri V.K. Singh, as managing director, Punjab cooperative Dairy Federation accepting 2007 IDF marketing award from Shri Jim Begg, President, international dairy federation for Amul profile probiotic icecream on 3rd Oct 2007 at world dairy summit, Dublin, Ireland, Shri V.K. Singh and kindly accepted award on behalf GCMMF.
GCMMF is the first and only the only Indian organization to receive the 2007 IDF Marketing Award which covered three Categories Nutri- Marketing, innovation and marketing communication. Amul Probiotic ice-cream received the award in the Nutri-Marketing Category.
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Ramakrishna Bajaj National Quality Award- 2003 The Gujrat co-operative Milk Marketing Federation Ltd. has emerged as the top scorer in the service category of the prestigious IMC Ramakrishna Bajaj National Quality Award- 2003. The certificate of Merit was presented at a glittering ceremony held at Mumbai on March 11 by the Governor of the Reserve Bank of India, Dr. Y.V. Reddy. The Ramakrishna Bajaj National Quality Award is based on framework and principles almost similar to Malcolm Baldrige Award that is given by the President of the United States to Business manufacturing and service. Small and large and the education and healthcare organizations that apply and are judged to be outstanding in the server areas: Leadership, Strategic Planning, Customer and Market Focus, Process Management and Business Results. International CI0 100 Award for Resourcefulness. GCMMF is a winner of the prestigious international CI0 100 award from IDGS CI0 Magazine, USA. The 2003 CI0 100 award recognizes the organization around the world that excel in positive business performance through resourceful IT management and best
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practice. Shri Subbarao Hedge Head of IT had been to USA and received the said Award on behalf of GCMMF.
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Rajiv Gandhi National Quality Award 1999. AMUL has topped as the winner of the Best of All Rajiv Gandhi National Quality Award in a glittering function organized at Vigyan Bhawan, New Delhi on 12th Nov, 2001, and Shri Shanta Kumar Honorable Minister of Consumer Affairs. Food and Public Distribution gave away the award to Shri B.M. Vyas, MD of GMCCF.
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SYMBOL
Symbol of AMUL [Anand milk union ltd] is a ring of four hands, which are coordinated each other. The actual meaning of this symbol is coordination of hand of different people by whom this union is at top. The first hand of farmer, second hand of processor, third hand of marketer and fourth hand of customer by coordination of this four people the union run successfully.
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LEVEL OF MANAGEMENT
Each organization is made up of several levels. This could be classified broadly in three categories. There are top, middle, and junior levels. Amul has also three levels of management. Top management :Top level develops strategy for deciding the objectives of organization planning resource to be sassed in order to attain those objectives formulating policies to govern. Use and disposition of resources. In AMUL conceptual and human skill persons handle top management activity. There are (approx) 19 persons at the top level. Middle Management :It is required by managers of various departments to measure the performance, decide on control action, formulate new decision rules and also allocate resources. In AMUL there are 210 (approx) employees at middle level generally human skilled person management level.
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Junior Management: It is the process of ensuring that operational activities are carried out to achieve optimum use of resource. There are 1049 (approx) employees at this level perform operational control generally technicians, superintends, workers, perform their function at this at this level.
TOP
STRATEGIC PLANING
MIDDLE
MANAGEMENT CONTROL
LOWER
OPERATION CONTROL
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MOTTO
The motto of AMUL dairy is as under. - The main motto of AMUL is to help farmer. - To try to achieve social and economic development of the region - Remuneration price of milk to the farmers.
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INTRODUCTION
For success of each and every business are depend on the row material i.e. purchase and store department because they determine the quality of the raw material and it reflects in the final product quality. In the Amul there are two departments one is purchase department and second is store department. In any organization purchase department has its own importance purchase department purchases material requires in the whole organization so for that this department has to stay in contact with the entire department. AMUL have well established purchase department. In Amul purchase department is divided into two part. - purchase department - cattle feed purchase department Amul have central purchase department. It is purchase material for its for all four plants Anand, Mogar, kanjari and khatraj. Purchase department is purchasing material like engineering material, packaging material, stationary, general material, contracts and imported item.
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The cattle feed purchase department is purchasing material required for manufacturing of cattle feed (DAN) at kanjari and Cocoa bins, sugar and corn oil for mogar plant.
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The purchase department is purchasing the above material from various suppliers. Some suppliers are fixed for purchasing. For packaging material, Rate Approval letter (RAL) s coming from GCMMF. The design, color, rate etc are decided by GCMMF Engineering material is buying from some fix supplier and according the order is to the suppliers. Till amount under Rs. 30,000the decision of purchase is taken by purchase department. If the amount is more than Rs 30000 than MDs approval is necessary. If the amount is more than Rs.3 lakhs than the purchase order is decided by the board of directors. Amul dairy I important some things and that items are coming from Denmark, Canada, Switzerland and France.
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PURCHASE PROCEDURE
The purchase procedure is: INDENT FROM STORES APRROVAL FROM M.D. OR B.O.D PURCHASE ORDER TO THE PARTY DELIVERY OF MATERIAL AT STORES Payment is made within 30 days to the suppliers by A/C department. The producer of distributing material to the various department is: INDENT FROM ANY DEPARTMENT CHECK AVAILIBILITY OF MATERIAL IF AVAILABLE THEN ISSUE IT OR SEND A RQUREMENT NOTE TO PURCHASE DEPARTMENT
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ORGANISATION STRUCTURE
Organisation structure for these three department purchase cattle feed purchase and store department is same. It is as under. Managing director Manager Superintendents Senior officer Junior officer Assistants
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INTRODUCTION
Production management is the process of planning, organizing, directing and controlling the activities of the production function is the conversion of raw material in to finished product. AMUL has three plant known as AMUL 1,2, and 3 all three pant work 24 hours a day continuously all the manufacturing process is done automatically the production is done in the special machines, this machines and technology are imported from. Today three plant of AMUL perform different function AMUL:1 Presently it is use as storehouse for storing raw materials. AMUL:2 Today in this unit, the production process of ghee and pickings are running. AMUL:3 This unit is production AMUL butter, AMUL spray powder and flavored milk.
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production capacity of AMUL Butter Powder plant Flavors milk 50 to 60 tones 70 tones 40000 bottles
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First plant is at ANAND, which engaged in the manufacturing of milk, butter, ghee, milk powder, flavored milk and buttermilk.
Second plant is at MOGAR, which engaged in manufacturing chocolate, nutramul, Amul Ganthia and Amul lite. 1
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Today, twelve dairies are producing different products under the brand name Amul. Today Amul dairy is no. 1 dairy in Asia and no. 2 in the world, which is matter of proud for Gujarat and whole India.
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- Amul masti spiced butter milk - Amul pasteurized processed cheese - Amul cheese spreads - Amul emmental cheese - Amul pizza mozzarella cheese For Cooking - Amul/ Sagar pure ghee - Cooking butter - Amul paneer - Utterly delicious Amul pizza - Mithai mate - Masti dahi - Masti soups Desserts - Amul ice-creams - Amul mithaee gulab jamuns - Amul gulab jamuns mix - Amul shrikhand - Amul chocolates - Amul lassee
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Health Drink - Nutramul - Amul shakti health food drink New products Amul has developed few new products like mozzarella cheese, milk shakes, bread etc. Amul has also set up a pilot plant for manufacturing of bread, toast, buns and cookies at our mogar complex.
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ABOUT MACHINARY
In AMUL-3 production of powder butter and milk are being done. Continuously. These productions are done by latest machineries equipped with computer system and it is handled by one technicians. The milk pasteurizer machines belong to Alfa level company of Pune. Powder plant machineries belong to S.G.Company of
Switzerland and other butter manufacturing production machineries belong to Simon feres company of France.
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PLANT MAINTENANCE
In AMUL maintenance of machines is done regularly at specific time gap. Maintenance is as: - 6 month to 1 year oil change - 1 month filter changing - Grieving according to part of machines like daily, weekly and month basis. - Belt replacement one and half year.
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Store management In AMUL raw material and finished goods are properly stored in a separate store room. There is cold storage facility perishable product. Every income or outgoing of finished product are recorded in the register and buffer stock is also stored in the store room. AMUL has a specified laboratory in which all testing of each and every product are made and its quality is also checked.
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MANUFACTUING PROCESS
For the manufacturing of process milk, Milk is brought from 1074 village society through tankers and truck. Since several no of chilling centers are allotted to the main pointed village for to procure milk. The truck or tankers have the capsules and milk is collected in its for. Milk is received first at milk receiving clock while milk is brought to mapasteurized it is heated at 70 to 90 degree killing germs and becteria form milk. This is the pasteurization process. Then the milk is chilled at 3 to 4 degree Celsius to protected milk from getting spoiled. Then milk is stored in containers. AMUL has 8 containers having the capacity of maintaining 1.5 lakhs liters of milk each. The process milk is used for producing milk product likes is batter, powder, creams etc. and cities in 500gm packing for sale. There is pouch machine for the metro politation cities. It is also sent to Mumbai, Delhi, Pune, and Kolkata by trains. The manufacturing process for several products. (1) Butter:
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The raw milk is weighted and poured into cream separator. Pure fat or cream gets separated from milk. Then the color is added in them and makes butter. The processing of butter takes 7 minutes. Almost 30 tons is packed each day. This is continues process. Butter is then move on the conveyer belt to packet are automatically moved into a box. All this process is runner by only one technician. (2) Ghee: Sour milk is used for the production of Ghee ream machines and butter is heated to make Ghee. It is packed in this or plastic bags of 1, 2, 3, 4, kg. 3) Milk Powder: Standardized milk is first of heat under vacuum and extra water of milk removed from condenses milk. This process is done in three angles shaped machine when milk is heated the milk takes the from of drops.
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QUALITY POLICY
We are motivated and developed workforce of AMUL is committed to produce whole some and safe foods of excellent quality management system, state of art technology innovation and ecofriendly operation to achieve delightment of customer and betterment of milk producers. AMUL is ISO 9001: 2000 certified has two criteria covered - Customer satisfaction - Continuous Development. Customer satisfaction covers both internal and external customer satisfaction. Continues development covers kaizen and TQM (Total Quality Management). TQM values of AMUL are: - Self discipline - Patience - Openness - Respect
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- Trust
it. This report is sent to the production department and that department produce accordingly.
(3) Boiler Feed Pump Motor Changed Pump from 30 to 20 HP Investment : Nil Saving in Rupees : Rs.2.0 lakhs Per annum
(4) Installation of Computerized Energy Metering System for 2 Power Feeders Investment : Rs. 8.0 lakhs Before installation Maximum Demand : 4900 KVA After Installation Maximum Demand : 3000 KVA Saving in Demand Charges : Rs.45.0 lakhs Per annum
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Boiler tube and shell cleaning system improvement with HP Jet and Spray Ball
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The safety concept is enhanced through 1) Safety training 2) Safety meetings 3) Safety day celebrations
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INTRODUCTION
The term human resource means the total knowledge, skills , creative abilities, talents and aptitudes of an organizations workforce as well as the value, attitudes and beliefs the individuals involved The term human resources includes all the component resources of all employees from lower level to top management level. It includes all the employees like Managing Director, Board of Directors, persons who work on honorary basis, experts of various organizations, who contribute their services for the attainment of organization goals. It also includes human values, likes, dislikes and attitudes of personnel. According to George R. Terry, Personnel management is concerned with the obtaining and maintaining of satisfactory and satisfied workforce
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ORGANIZATION STRUCTURE
Managing Director General Manager Assistant General Manger Officers Clerks Peons
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- Kaizen activities - Total quality management - ISO awareness training - Exit interviews - Inam Yojana scheme for employees - 25 years award to employees - Prize distribution to top 10 students of SSC/HSC examination of employees. - Welfare activities (Parking facilities, uniform, cap, safety items for employees.) - Canteen subsidized food for employees (Includes subsidized take home farsaan from khatti-mitthi, free milk, butter milk with canteen launch and once in a month feast in the canteen.) - Free medical check-up twice in a month - Tobacco free life programme [2] H.R.A. - Docket files maintaince - Wages and salary calculation
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[3] H.R.P. - Manpower planning - Getting the right man at the right job at night place and at the right time. [4] IR [To abide by the various act applicable to the union. Listed below] - Factory act 1948 - Trade union act - Industrial dispute act - Contract act - Apprentice act [5] LEGAL - Asst. Commissioner of labour - Factory inspector - Govt. body For: - Renewal of factory license Settlement with the labour unions - Apprentice advisor - Settlement of court matters
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[6] P.M. - Recruitment and selection - Induction training - Manpower planning - Muster planning - Promotion and transfer
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Considering manpower inventory need of dept. and approved strength work out manpower needs. - Procurement of application from various resources - Scrutinize application - Select application of candidates as per criteria of requirement - Prepare proposals verify and get approval for calling suitable candidates and interview committee. - Prepare interview call as per approval and sand the same to candidates after proper sign. - Verification of application forms and certificates of candidates attending interview. - Prepare format of rating sheet and information for committee members. - Organize interview and make arrangements for the same. - Send selected candidates for medical examination. - Prepare, verify offer/appointment letter of selected candidates and send the same after sign of M.D. - Complete joining formalities. - Liaison with govt. Authorities.
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Timekeeper sends that muster roll to the account department for attendance of each and every employee. This will analysis and entered in the computer. The report is scrutinized and statutory and nonstatutory deductions for each employee through computer according to that they prepare salary sleep of employees. The wages are paid in cash and also credited to their saving or current account. The wages and salaries paid according to the grade wise. AMUL delegates grades like A, L, C, E, F, D and G. Wage and Salary means regular done to the employees for the work perform med by them.
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PAYROLL SYSTEM
Pay Scale 21000-28000 15000-21000 7000-15000 5000-10000 3500-8000 1800-5400 1300-5480 2500-7500 750-3684 650-1560 450-1410 300-350 280-895 195-680 175-600 Post M.D. G.M. A.G.M. Manager Deputy Manager Superintendent Deputy Superintendent Assistant Sr. Clerk Grade A Grade B Grade C Grade D Grade E Grade F Grade Manager Manager Manager Manager Officer Officer Clerical Clerical Worker Worker Worker Worker Worker Worker Worker
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[1] For Officers: In AMUL dairy muster keeper maintain detail of each employee. This function is handling in Time Keeping Office. When employee enters in the organization he has to sigh in the muster and also use electronic punch card for that electronic system is fix at office. The punch card functioning in a way that employee uses it maximum 6 times in a day. If workers want to go outside during the recess than he has to punch card. [2] For Workers: For the workers there is a manual punch card system. There are two type of card. The first one is pink and the other is white. The workers have to punch then whenever they going off the duty and at the recess time.
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TYPES OF LEAVE: 1. Privilege leave 2. Casual leave 3. L.W.S. 4. Notified Holiday 5. Optional Holiday 6. Accident leave 7. Maternity leave 8. Dog bite leave [1] Privilege leave: According to office rule employee can use 33 P.L. in a year. [2] Casual leave: According to office rule in a year given to the employee. [3] L.W.S.: In a year 16 L.W.S. are given to the employees. [4] Notified Holiday: In a year 12 days are notified holiday. All employee under office rule entitled for this 12 days leave.
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[5] Optional holiday:5 days optional holidays are entitled under office rule for the all workers, managerial group and other staff. [6] Accident leave:Medical certificate from doctor required to be taken for the accident leave. [7] Maternity leave:For woman employees 12 weeks leave given for the delivery. [8] Dog bite leave:If an injured person shows medical certificate leave is given to that employee according to rule.
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increase, transfer, demotions or terminations. means of telling a subordinate how he is doing and suggesting needed changes in behaviour, attributes, skills or job knowledge. c) They are used as a base for coaching and counseling the individual by the superior.
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The AMUL adopts the appraisal system. Promotion Period 1 Year 3 Year 1 Year 1.5 Year Appraisal for Manager Officers Workers Temporary workers
Final confirmation with the recommendation by the divisional heads comes from the M.D. on annual basis. His work is evaluated and if his work is not found satisfactory, he is terminated from his job. At present AMUL has adopted open system under which the employee himself writes in which work he needs training and asks to the management to arrange for it.
TRADE UNION
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Trade union as we know exist in most every organization. Trade unions are the typical unions made up of employees of that particular organization. Generally the employees in order to get better working condition, better pay scales and to product themselves from exploitation from Trade unions. Trade unions perform the basic activities of discussions and negotiations with the management regarding the issue of conflict. At AMUL there are three trade unions in existence. One trade union is for workers the other is for clerical staff and finally one is for officials in the initial stage there were many strikes had for 2 to 3 days of workers. Last strike was for 10 days in the year 1985. However since then AMUL has been faced harmonious relation with the trade unions. Since AMUL is a co-operative organization each member of trade union works as a member of the AMUL family. Further more AMUL holds the monthly discussions with all their employees to share with them the problem they might be facing. This awakens the mutual understanding between the management and employees.
Grievance handling procedure is one of the most important means of employees to express their dissatisfaction. In case of AMUL there is a manual harmonious relation between the management and personnel. There is a peace and harmony in the unit. But if there is any grievance between the employee and the management then the head of management managers the grievance and try to solve problems very factually. Thus the unit enjoys internal peace and harmony.
For any organization workers can main source without manpower not a single organization survives if workers are efficient that it is easy for the organization to achieve goal. For that workers need good environment and facility. To apply this principal Amul provide very good facility to their employee so that employee works productively. 1. Canteen facility :Amul has its own canteen for its employees. All the employees of AMUL get tea, coffee, breakfast and lunch at minimum rate. They get tea and coffee 40 paisa per cup, dry fast food at Rs 8 per K.G. and lunch dish as Rs. 5 per dish. For that they provide coupon to their employee contain coupon of 40 paisa re 1.20, Rs 5, Rs 8. They have a contract with a shop khati-mitthi employees also use their coupon there and get dry fast food. 2. Medical facility :Amul also provide medical facility to its workers. They organized vaccination program for the workers on the regular basis Amul has its own hospital in the Organisation.
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Mediclaim:- M.D. level mediclaim is Rs. 70,000 to all his family. - Service officer gets 60000 to both and children gets 30000 - Supervisor gets 35000 to both and children gets 20000 - A to E grade employees get 30000 and child gets 20000 3. Loan facility:In Amul Loan is also given to employee as per rule and regulation. For that they have a society. It is made up of employees. Every month some amount of employee deduct from his salary. Its a one type of saving. When employee need loan they get from this. 4. Safety:Amul also provides hand gloves, shoes, apron and other things needed for the safety purpose of workers. 5. Uniform:Amul gives 3 pairs of uniform every 2 gear to the workers. They also provide free washing facility of uniform. For that workers have to level their uniform for wash and collect in 2 days.
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6. Advance:The advance that the company provides is food gaining advance, festival advance etc. 7. Personal accident policy:The amount for this policy is set up for every workers category wise. The company on behalf of the workers pays the premium in case of any accident this policy is very helpful for workers. 8. Workers compensation policy:If during the office time of working time any accident occurs the company will pay for the injury as per the workman compensation act. 10.Others:Amul provide son glass, gloves, shoes, appron, helpmate, clothes, ambulance etc.
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PERSONAL RECORDS
Personal records are needed for getting information about employees who is working in the org. So AMUL dairy maintains some records which are as follows. Accident Registered Attendance Registered Casual Leave Registered Leave Balance Provident Registered Salary Registered
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INTRODUCTION
According to Philip Kotler Marketing is a societal process by which individuals and group obtain what they need and want through creating offering and freely exchanging products and services of value with other. Marketing programme start from the product concept and it does not end until customer wants are satisfied. Profitable sales over the long run and repeat purchase by customer are vital to success in marketing. Marketing research and marketing information service alone can act effectively tools in all decision of marketing management.
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ORGANISATION STRUCTURE
1. Functional Organisation Functional organization is most common from of marketing organization which refers to the marketing activities of function. Head of Marketing Department
Sales
Mktng
New
2.
Geography Organization: A company who sell their products all across the country
offer uses these types of organization. This allows all the people to settle into territory and get to know their customer into territory and et to know their customer and work minimum of traveling time and cost.
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Sales manager
New
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MARKET SEGMENTATION
A company cannot serve all customers in broad market such as computers or soft drinks. The customers are too humorous and diverse in their buying requirement. Therefore, every company needs to identify the market segment that it can serve more effective. Market segmentation is the process of taking the total homogeneous market for a product and dividing it into several sub markets and segment based on geographical area of customers income, tax, aqc, etc. Market segment of GCMMF can be done based on geographical location, content and language into two domestic and international markets.
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1. Domestic Market: The company has emerged as a trustworthy and quality manufacturer of wide range of dairy product having an excellent distribution of network across India. Gujarat state is the main among the domestic market in India. 2. International Market: The company has been exporting various dairy products. In the international markets are how available in Us, Gulf countries and in Singapore. The company has been successful in creating the value added dairy product manufacturers to suit all the segment of the society. It has all bee recognized as Asias largest dairy product manufacturers.
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PRICE POLICY
Pricing is very critical decision in marketing management. The term price can be defined as monetary value of anything at selling/ purchasing element point. Pricing is one of the most important elements in getting success in todays business world. Since the marketing of AMUL product are handled by decided by GCMMF. But the price of liquid milk and flavored milk and flavored milk are decided by AMUL themselves. The GCMMF considers all cost elements like cost of milk, labour cost. Processing cost, packing cost, advertising cost, transportation cost, sales promotion cost and taxes and set them in pricing structure to decided selling price of milk and milk products. The price of milk product is fixed by a programmed committee and members of this committee are as follows. 1. Two member of federation. 2. Two member of AMUL.
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ADVERTISING
There are five major decisions in developing an advertising programme known as the five Ms. 1. Mission: what is the advertising objective? 2. Money: how much can be spend? 3. Media: what media should be used? AMUL advertises its product in newspaper, radio, television, magazines, posters, boards, pamphlet and T.V etc. so that even ordinary people can get information about the product and they can purchase agency like Mudra and Succhna Bombay.
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BRAND NAME
Philip Kotler defined brand as a name, sign, term, symbol or design or a combination of them intended to identify the goods or services of one seller or group of seller and to differentiate them from those of competitors. Branding is a powerful instrument of demand creation and demand retention. AMUL has brand of products AMUL and SAGAR. AMUL is the most trusted brand.
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MARKETING RESEARCH
Market research plays an important role in the process of marketing. Starting with market component of the total marketing talks it helps the firm to acquire a better understanding of consumers, the competition and the marketing environment. Definition: Market research is a systematic problem analysis, model building and fact finding for the purpose of important decision making and control in the marketing of goods and services. - Philip Kotler AMUL also come out marketing research activities in order to develop and modernize its product. AMUL has its own large laboratory in which qualified people are appointed and who carries out research activity latest machine and technology are adopted. So that maximum customers satisfaction can be achieved.
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SALES PROMOTION
Sales promotion is another way of promoting or increasing sales. It include all those activities which is very useful for increasing sales, it is special type of promotion activity carried on in such a way to attract consumer for buying. Sales promotion is carried out by [1] Keeping better quality of product then the product available in the market. [2] Keeping less reasonable price. Sales promotion for the product other then milk is looked after by GMMCF.
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CHANNEL OF DISTRIBUTION
Distribution means to distribute spread out or dis-seminate in the field of marketing. Channel of distribution indicates routs or pathways through which goods and services flow or move from produces to customers. Types of Distribution Channel: The most common distribution channels are as follows: 1) MC 2) MWC 3) MWRC 4) MWARC 5) MRC Federation markets AMULS products but for milk selling it has adopted two kind of distribution channel. Selling of AMUL products are also done by retailers stores as a distribution channel. AMUL has recently entered into direct retailing through AMUL UTTERLY DELICIOUS parlors created in major cities in Ahmedabad, Delhi, Bombay, haidrabad, and Surat.
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SALES
During the year of 2006-07, sales federation registered a growth of 13.4% to reach rupees 4277.84 crores (42.77 billion). This is an extremely impressive growth when viewed from the perspective of 29% growth that GCMMF had achieved last year. In global terms GCMMF has now become a billion dollar organization. The federation has done remarkable well in most if the value added consumer packs sales of Amul milk in pouch have growth by 40% in value terms. Similarly sales of ghee in AMUL and SAGAR brands have also show in impressive value growth of 25% with the highly successful launch of Amul cool highly caf, the sales value in the flavored milk segment has been an exponential increase of 55% GCMMF has reaffirmed its status as the undisputed leads in ice cream segment by registering impressive growth in sales in line with the company policy of continuous innovation GCMMF has launched PROBIOTIC and sugar-free ice-cream to cater to the growing health conscious segment.
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The sales in Amul processed cheese have show consistent and very impressive growth, year after year in 2006-07, the company recorded 20% growth in value sales for cheese, get again. The company has managed to register double value growth in butter and milk, powders dispelled intense competition in these categories. It has introduced entirely new range of chocolate in world class packing, under the brand name Amul choc zoo. In the health spread category, Amul like and declivous, manage have performed extremely well, with a combined growth of 88% in sales value.
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EXPORT
GCMMF is the largest exporter of Dairy Products in India. It has been given a "Trading House" status. The Government of India has awarded the APEDA (Agriculture and Processed Food Products Exports Development Authority) to GCMMF for excellence in Dairy Product Exports for the last 9 years. Amul has entered overseas markets such as Mauritius, UAE, USA, Bangladesh, Australia, China, Singapore, Hong Kong , Sri Lanka and a few South African countries.The major export products are:
Consumer Packs
Amul Pure Ghee Amul Butter Amul Shrikhand Amul Mithaee Gulabjamun Nutramul Brown Beverage Amulspray Infant Milk Food Amul Cheese Amul Malai Paneer Amul UHT Milk Amul Fresh Cream
COMPETITORS
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Today competition is in every field Amul dairy has also many competitors. - Nestle ltd - Glaxo ltd - Royal dairy - Cadbury
INTRODUCTION
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Finance is that administrative area or set of administrative functions in an organization may have the means to carry out its objectives as satisfactory as possible. - Howard and Upton Finance is the lifeblood of business it is rightly termed as the science of money; we need finance for the production of goods and services as well as their distribution.
ORGANIZATION STRUCTURE
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Finance management is vital as well as crucial part of management as a whole and involves planning, allocation of resources and their control. The ultimate responsibility of finance decisions lies with the top management. The nature of finance organization differs however firm to firm. Top management takes the complex and important financial decisions and middle level personnel take other decisions. The account department is divided into various other sections like [1] Account Section: The function of this division is preparing voucher bills it also issue check for the payment. [2] ESTA Division: The function of this division is to prepare payroll of employee.
The function of this division is issue check or draft to party from whom they purchase raw material. [4] MIS Division: The function of this division is handle data related account. They have a database system for that. They have accounting software system tally 6.3 in which they input all information related to accounting.
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FINANCE STRUCTURE
Managing Director General Manager Assistant General Manger
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BLANCE SHEET as at 31st march 2008 31/03/2007 Rs. LIABILITIES Rs. 31/03/2008 Rs. 4000.00 2229.18 2362.18 1554.28
Authorized Share Capital: 4000.00 (40.00,000 Shares of Rs. 100 each) 1980.00 Share Capital : (Fully Paid Up) 2241.59 Reserve Fund & Other Funds: (as per Schedule 1, Col. 5) 1658.48 Grants: (as per Schedule 1, Col. 6) Loans(Secured): 2530.00 Axis Bank Long Term Loan 0.00 HDFC Bank Short Term Loan 0.00 NCDC BMC Project Loan 2530.00 1145.30 Redeemable Debentures 3688.41 Fixed Deposits 380.71 6264.11 1076.90 3373.85 337.14 11432.71 45.00 58.95 1.50 262.93 305.14 673.83 Current Liabilities: Deposits Due to Societies Outstanding Against Expenses Outstanding Against Purchases Sundry Creditors Provisions: Fringe Benefit Tax Doubtful Trade Debtors Decline in Investment Leave Encashment Gratuity 168.24 7223.31 1432.59 4298.31 459.06 0.00 9500.00 501.63
Profit & Loss A/c: 411.50 Net Profit for the year
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25761.82 Total
35864.51
BALANCE SHEET as at 31st march 2008 31-3-2007 ASSETS Assets: Gross Value: As per Schedule-3 Col-5 Less Depreciation Fund: As per Schedule-3 Col-9 Net Assets: Capital Work in Progress: Investments: National Saving Certificates Share Investments Stock: Trading Stock Stores Advances & Debtors: Deposits Due from societies Advance Trade Debtors Sundry Debtors Income Tax Deposits Cash & Balances: Bank Current Accounts NCDC BMC Project Account Fixed Deposits in Banks Cash on Hand Deferred Revenue Expenditure: (to the extent not written off) RS. RS. IN LACS 31-3-2008 RS.
26363.25 20990.56 5371.69 0.00 0.18 432.65 432.83 6952.79 2125.11 9077.90 169.25 0.06 417.25 6015.61 372.62 93.41 7068.20 224.31 0.00 3503.18 0.62 3728.11 83.09
27453.29 21330.32 6122.97 125.75 0.18 514.65 514.83 13476.86 3361.02 15737.88 214.05 0.11 777.80 8458.69 404.62 91.53 9946.80 159.84 501.63 2649.04 0.71 3311.22 105.06
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25761.82
Total
35864.51
TRADING, PROFIT AND LOSS ACCOUNT for the year ended 31st march 2008 2006-07 RS. 5741.55 1821.55 154.85 270.27 1.40 7989.16 52312.16 11718.00 954.67 711.64 6438.42 2882.36 1370.14 470.36 852.96 695.21 106.17 56.51 84.71 41.44 92.87 133.51 705.14 61.84 92.65 669.19 27.83 15.00 49.28 262.93 305.45 411.50 89357.07 To Opening Stock Finished in Process Stock in Process Milk Stock Stock in Transit Par lour Stock To Milk Purchases To Raw Material Consumption To Research & Extension Expenses To Processing Expenses To Packaging Expenses To power & Fuel Expenses To salaries and Wages To Staff Provident Fund, Gratuity & other Amenities To Repairs & maintainance Expenses To Freight & Forwarding Expenses To Marketing Expenses To Postage, Telegram, Telephone, Printing & Stationary Expenses To Insurance Premium To Rent, Rates & Taxes To Audit Fees To Administrative Expenses To Interest & Bank Commission To Depreciation Total Depreciation Charged: Less Adjusted against Grants: To Prior Period Expenses To Fringe Benefit Tax Provision To Doubtful Debts Provision To Leave Encashment Provision To Provision for Gratuity To Net Profit Total RS. IN LACS 2007-08 RS. 4699.15 1903.08 207.39 143.07 1.10 6952.79 77965.56 15725.31 1182.62 1089.17 8363.90 3807.86 1676.98 480.10 1063.55 1015.17 109.99 56.14 60.52 43.62 99.66 166.77 814.81 633.69 59.92 573.77 47.71 9.00 0.00 0.00 0.00 451.51 121756.51
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TRADING, PROFIT AND LOSS ACCOUNT for the year ended 31st march 2008 2006-07 RS. 27797.31 54290.10 72.90 82160.31 528.62 81631.69 251.33 76.56 433.20 11.50 4699.15 1902.08 207.39 143.07 1.10 6952.79 By Milk Sales By Production Sales By Parlour Sales Total Sales Less: Excise Net Sales By International Income By Dividend Income By Other Income By Prior Period Income By Closing Stock Finished Goods Stock Stock in Process Milk Stock Stock in transit Parlour Sock 2007-08 RS. 37808.65 69794.44 18.75 107711.84 524.55 107187.29 260.17 76.56 754.02 1.61 10204.15 32319.85 266.58 683.27 3.01 13476.86 121756.51
89357.07 Total
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59.92 1554.28
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Land Buildin g Plant & machin ery Railwa y siding Vehicl es Dead stock Compu ter System Cans Library Live stock Total
200 .20 323 0.6 8 208 02. 08 3.3 8 164 .92 999 .66 639 .71 315 .73 2.0 4 3.8 5 263 62. 25
200.2 0 3273. 08 2158 5.57 3.38 179.3 0 1144. 21 702.3 7 360.4 8 2.08 2.62 2745 3.29
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New Profit ( As Per Trading Profit and Loss A/C Appropriation of Net Profit as under: Research Fund 25% Contribution toward education Fund Share Dividend 15% Out of the Remaining Profit Dividend equalization fund 75% Further appropriation out of remaining Profit General reserve 80% Charity Fund 20%
Total
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INVENTORY MANAGEMENT
The term inventory refers to the stockpile of the products a film is offering for sale and the components that make up the product. In other words, inventory is composed of assets that will be sold in future in the normal course of business operations. The assets which firms store as inventory in anticipation of need are Raw Materials Work In Process (Semi- Finished Goods) Finished Goods The row material inventor contains items that are purchased by the firm from others and are corrected into finished goods through the manufacturing process. The work-in-progress inventory consist of items currently being used in the production process. Finished goods represent final or completed products which are available for sale.
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In AMUL, Raw materials, Packing materials, semi-packed goods and goods in transit are valued at cost on FIFO basic. Stores and Spares are valued at cost on FIFO basic.
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Working Capital management is considered with the problems that arias in attempting to manage the current assets. The current liabilities and the interrelationship that exits between them. The goal of working capital management to manage the firms current assets and liabilities in such a way that satisfactory level of working capital is maintained. The current assets should be large enough to Cover its current liabilities in order to maintain the liquid of the firm while not keeping too high a level of any one of them. The interaction between current assets and current liabilities is , therefore the main theme of working capital management. In AMUL there is enough current assets in compare to current liabilities.
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BUDGETARY CONTROL
Budgetary control is a system which uses budgets as a means for planning and controlling entire aspects of organizational activities. Budgetary control is a process comparing the actual results with the corresponding budget data in order to approve accomplishments or to remedy differences by either adjusting the budget estimates or correcting the cause of the difference. - Terry Broen and Howard Have defined budgetary control as follows: Budgetary control is a system of counting costs which include the preparations of budgets, coordinating the departments and establishing responsibility, comaring actual performance with budgeted and acting upon results to achieve maximum profitability.
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PARTICULERS MILK PURCHASE RAW MATERIAL CONSUMPTION PROCESS EXPENSES PACKING EXPENSES POWER & FUEL EXPENSES SUB- TOTAL RESERCH & DEVELOPMENTEPENSES SALARY & WAGES & PF, STAFF BENEEFIT REPAIRS & FORWARDING EXPENSES FREIGHT & FORWARDING EXPENSES MARKETING EXPENSES POSTAGE, PRINTING & STATIONARY INSURANCE PREMIUM RENT RATES / TAXES AUDIT FEES ADMINISTRATION EXPENSES BANKING COMMISSION & INTEREST DEPRECITION SUB-TOTAL TOTAL
REVENU E BUDGET 60000.00 15000.00 1200.00 9900.00 3500.00 29600.00 1220.00 2225.00 950.00 725.00 200.00 85.00 115.00 60.00 100.0 175.00 825.00 1325.00 80055.00 97605.00
REVENUE EXPENDIT URE 77965.56 15725.31 1089.17 8363.90 3807.86 28986.24 1182.62 2157.08 1063.55 1015.17 109.99 56.14 60.52 43.62 99.66 166.77 814.81 573.77 7343.70 114295.50
DIFFERENC E 17965.56 725.31 -110.83 -1536.1. 307.86 -613.76 -37.38 -67.92 113.55 290.17 -90.01 -28.86 -54.48 -16.38 -0.34 -8.23 -10.19 -751.23 -661.30 16690.50
RS. IN LACS
PARTICULERS BUILDING PLANT & MACHINARY VEHICALS DEAD STOCK COMPUTERS CANS LIVE STOCK
CAPITAL EXPENDITURE 42.40 1080.86 14.38 145.05 62.66 49.96 0.25 1395.56
TOTAL 4302.00
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The budget for freight & forwarding has increased on account of Branch operations at Pune and Kolkata and increased cattle feet sales. Capital Expenditure The budget for cans has increased on account of can purchases to handle the increased milk procurement.
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LIVE STOCK
RATIOS
Ratio-analysis is widely used tool of financial analysis. It is pined as the systematic use of ratio to interpret the financial statements so that the strengths and weaknesses of a firm as well as its historical performance and current financial condition can be determined. As a tool of financial management ratios are of crucial significance. The importance of ratio analysis lies in the fact that it presents facts on a comparative basis and enables the drawing of inferences rewarding the performance of a firm. Net Profit Ratio: This ratio is valuable for the purpose of ascertaining the ours all profitability of business and shows the efficiency or otherwise of operating the business. Net Profit Ratio = Net Profit * 100 Sales = 451.51 * 100 107187.29 = 0.42 %
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Current Ratio: This ratio is a measure of short-term financial strength of the business and shows weather the business will be able to meet its current liabilities as and when they mature. It is generally believed that 2:1 ratio shows a comfortable working capital position. Current ratio= Current assets Current liabilities = 28995.9 13572.51 = 2.13:1 Liquid Ratio This ratio is designed to show the amount of cash available to meet immediate payments. Liquid Ratio = Liquid Assets
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Liquid liabilities = 15519.04 13572.51 = 1.14:1 If Liquid assets are equal to or more than liquid liabilities , the condition may be consider as satisfactory.
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SWOT ANALYSIS
SWOT analysis is the analytical tool, which is used by business organization for the betterment of the business. From Swot analysis, the actual position of the business can be known. The Swot analysis of GCMMF is as follows. STRENGTH:In strength, we come to know the companys reputation in the market, quality of the product, turnover of the company, social services, etc. the strength of GCMMF are:- every single title that is brought out by a publishing company is a now product by itself. AMUL is the ranked no.1 dairy in the whole of ASIA and hence has a very good credit value. The brand image of AMUL is considered the best in comparison of any other brand in the whole country.
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WEAKNESS:In weakness, we can come to know the govt. policies not following the business, the co-operation from the employees and society and certain other limitations of the company. The weakness of GCMMF are The advertisements are not done frequently on the version Medias like TV and RADIO and this, it does not create a high level effect in the minds of the customers. After some hours of the day milk of AMUL as not available and so it creates a problem in satisfying the customers. OPPORTUNITIES:The future possibilities of better development of the company and its better prospect in the market will be called opportunities. The opportunities of FCMMF are:AMUL as now going worldwide and is launching its product in the other countries and USA. This will increase the activities of the company.
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The company is continuously doing now product development to satisfy the newly created demand of its customer.
THREATS:The threat can be of the competitors of the company, the forces it to perform better than the competitors GCMMF does not face any such threat that might take the company to the most critical conditions.
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FUTURE PLANS
There are different objectives and wished any company which are being plant before only. Amul wants to export more & more as per then required of the foreign countries.
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SUGGESTION
GCMMF is considered as market leader, so the comp. has to maintain its, position in future also. For that company should use various marketing tools. Price of GCMMF is considered as high so company should rethink about the privacy policy. Number of users of GCMMF is increasing, so company should manage the distribution channel. Company should also make frequent market surely. Advertising is most affecting factor, television and newspaper are most prepared mass, media. So the company should stress on TV media
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CONCLUSION
I consider and my wrapping up is that the AMUL dairy has become one of the dominating units in the INDIAN dairy industries. I saw each and every department of the unit from top to bottom. The management has a positive attitude, information and proper guidance. One each easily make out that it is an ideal position, a dairy industrial unit should have. I am in actual fact graceful and very much thankful to the authorities and those persons who helped me directly and indirectly for making this testimony.
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BIBLIOGRAPHY
Marketing Management -Philip Kotler. Finance Management -Khan and Jain. Principles and Practice of Management -L.M.Prasad Personnel Management -C.B.Memoria www.wikipedia.com www.google.com www.yahoo.com www.scribd.com www.amul.com
www.msn.com
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