Files
Abstract
The economics of manufacturing of different dairy products, viz. ghee,
full-cream milk, standardized milk, toned milk, double-toned milk, skimmed
milk and ice-cream (processing only) have been reported. The study has
been conducted in an ISO-9002 dairy plant situated in the north-eastern
part of Haryana. It has been observed that all the products, except the
double-toned milk are being produced above the recommended breakeven
level. A comparison of unit manufacturing cost with unit price received
by the plant for different products has revealed that ice-cream
manufacturing has been the most profitable proposition among different
dairy products, and standardized milk has provided the maximum profit
margin among the milk pouches manufactured during the study period,
2000-01. The double-toned milk has revealed a loss. Therefore, the study
has suggested that the quantity of double-toned milk production should
be raised at least equal to the recommended break-even level to avoid
losses, if there is a market demand for this product or the resources of this
product could be shifted to some other profitable products.