A Study on Cost Analysis of Processing of Full Cream Milk In Haryana Dairy Co-Operative Societies |

ABSTRACT:

Now this is an accepted fact that, in order to meet theobjectives, the milk plants have got to be financially efficient in the longrun. The efficiency of milk plants is conditioned by the efficiency in thevolume of raw milk purchased, processing of collected milk for its conversioninto various milk products in demand and packaging, storage, distribution andproper marketing of the milk and its products. The whole process of efficiencyof a milk plant essentially boils down to controlling of the cost of all theindividual operations carried out by the plant. The cost effectiveness of allthe operations is bound to the effect on the overall efficiency of the plant.Analysis of the cost of various operations in the plant is thus a majordeterminant of the resource use for the efficiency of the enterprise.