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INTRODUCTION
�WE�have�visited�Sabarkantha�District Co�Operative
Milk Producers Union Ltd.” Sabar Dairy is located at Boria,
near National Highway No.8, Himmatnagar. This is a co‐
operative society and a large‐scale unit. This co‐
operative society was established in 1964. Our
national leader Shri Sardar Vallabhai Patel Suggested to establish a co‐
operative society and they established Amul
Dairy at Anand and inspiring by them some people started
Sabar dairy under the direction of Shri B.K.Patel.
There are nine products, which are produced in Sabar Dairy: 1.
STANDARDIZE PASTEURIZED MILK 2. BUTTER 3. GHEE 4. LASSI
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5. MASTI DAHI 6. MILK SPRAY POWDER(ASP+SMP) 7. PANEER 8. SHRIKHAND 9. KHOA

All the products of Sabar Dairy are sold by the trademark of Amul.
Marketing of these products is done by G.C.M.M.F. (Gujarat Co‐
operative milk Marketing Federation)
The Dairy is divided into three major parts: 1 MANUFACTURE UNIT 2
THE ADMINISTRATIVE BUILDING 3 VETERINARY BUILDING
The Sabar Dairy also has its own cattle feed plant
“Sabar Dan” near Hajipur village.
“Sabar Dairy” ranks 3rd among all the dairies in
Gujarat as 1st and 2nd is “Dooth Sagar Dairy” of Mehsana.

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HISTORY & DEVELOPMENT OF THE UNIT:

In 1964 Sabar Dairy established firm of
all in Gujrat there are only municipal dairies
in rare places. It makes difficult for people
to get milk and give milk. So there milk
gets wasted and do not come to use for any
product and these matter causes the rise in
value of milk products. There were only
municipal dairies in some areas. In Prantij,
Idar, Himmatnagar, Bayad areas it is not
developed so there were so many milk
corruption at that time. So for this reason
all the kheda patel's combined they decided
to build dairy in each villages. For this they
gave guidance and knowledge to the people
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also aware them about the corruptors of

milk. For their effort, rules become existence
that register capacity of dairy is checked
and there after only they get registered
after that there were 1000 registered mandali's and 1200‐
1300 sabhasad mandali's in sabarkantha. The development of dairy is
also due to the help of government.
And in 1973 the Sabar Dairy comes
into existence in Himmatnagar.
Reason to select the location of Dairy at Himmatnagar.
In Himmatnagar area Bank facilities can
be easily available Jilla panchayat is also in
Himmatnagar so work can be done easily
land is cheap in Himmatnagar area and the
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milk is also easily available from the nearest

villagers so the location selected in Himmatnagar is more suitable.

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General information

The Sabar Dairy was established in 27 dec. 1964 by the

mutual efforts of the manager of Amul Dairy Dr. V.

Kururein & B.K.Patel at in 1965, our 5100 liters of milk was
collected and now a days Sabar Dairy is more progressive
and collect more then 7,00,000 liters of milk. In1971, the first foold‐
1 programmed of Indian dairy co‐
operation dairy project with a capacity of 1.5 lacks liters.
For the day sectioned total cost of dairy plant was 2.52
crores which was received from Indian dairy co‐operation.
The milk union required a land of about 40 acres on
national highway no.8,Boria village 1.6 away from Himmatnagar.

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Sabar Dairy also get a Development Ratna Award in 1996

at first time and Gujarat Safety Award got in 1996, 2000, and 2001.

NAME OF THE UNIT

SABAR DAIRY (Sabarkantha District Co‐operative Milk Producers' Union LTD.)

‐ADDRESS:

SABAR DAIRY NATIONAL HIGHWAY NO.8 PO.BORIA,

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TA:‐HIMMATNAGAR DIST:S.K ‐383220

Establishment year of the unit:

This unit was established in 1964.

‐CLASSIFICATION BASED ON SIZE:

Large scale Unit

‐CLASSIFICATION BASED ON OWNERSHIP:

Co‐operative Sector

‐CLASSIFICATION BASED ON NATURE

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Manufacturing Industry

Total Area Occupied

‐This unit is establishedin 40 acres areas.

Location Advantages

Gets milk easily from nearby villages and product can be

made suddenly and can send to other places and/or market.

Numbers Of Employees
‐3150 employees.

Classification Of Employees
‐1150 employees on permanent basis
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Working Shifts

(‐ 3 shifts TIME) 8:00 am to 4:00 pm 4:00 pm to 12:00 pm

12:00 pm to 8:00 am

Main products of the unit: 1. BUTTER 2. GHEE 3. LASSI

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4. MASTI DAHI 5. MILK SPRAY POWDER

AMUL SPRAY POWDER (ASM) WHOLE MILK POWDER (WMP) SKIM MILK POWDER (SMP)

6. PANEER 7. SHRIKHAND 8. STANDARDIZE PASTEURIZED MILK 9. KHOA

‐ MEMBERS:

Sr. manager Asst. manager Deputy manager Manager

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All above manager are there in the different departments.

Chairman
Jethabhai Patel

Vice Chairman

Shyamadbhai Patel

Managing Director

Mayur N. Vyas
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Auditor

K.J.Vyas

Board Of Director

Khemabhai Hirabhai Patel Amichandbhai Hirabhai Patel

Govindbhai Prabhudasbhai Patel Muljibhai Nathabhai Patel
Manharbhai Kantibhai Patel Ramabhai Jivabhai Patel Mohanram Joshi J.M.Soni
R.S. Rodhi Jilla Sahkari Registrate Mandal
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‐ Bankers

SAbarkantha Jilla Sahkari Bank LTD.[HMT] State Bank Of India [HMT] 1.

Bank Of Baroda [HMT] 2. Dena Bank [HMT]

Main Raw materials:

1. Acid 2. Raw milk 3. Salt Sugar

GENERAL MAINTENANCE OF MACHINERY:

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General maintenance of machinery is necessary, so that

machineries work regularly. Here in this report the regular

maintence of machinery is done.

PRODUCATION CAPACITY:

The production capacity of different products of Sabar Dairy is as below:

Ghee Butter Powder

16 tone per day 24 tones per day 70toens per day

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Milk pouches Paneer

120000 pouches are packed per day 100 tones per day

Availability of Electricity :

The dairy has an availability of electricity supply from

U.G.V.C.L ( Utter Gujarat Viddhut Company Ltd.) . they also
get gas based power generations plant.

Measures for pollution Control :

In present time, the organization e\which create the pollution has been
banned by Government., The industry creates pollution, which is harmful
to the public’s health
that’s way every organization has responsibility to control the pollution.,
Here this industry takes certain steps for pollution control.

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They established the aspiration plant, which control the

pollution of dust. There are also trees and garden that
helps to control as well as to avoid the pollution.

Departments:

There are many different departments in Sabar Dairy for

smooth working. These departments are pointed out as below:‐ 1.

Production departments 2. Personnel departments 3.
Account & Finance departments 4. Cattle Feed Sabar Dairy 5.
Engineering departments 6. Veterinary departments 7. Educational departments 8.
Quality control departments

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Brand of products:

Sabar Dairy is producing perishable goods i.e. milk

products, butter, paneer etc. under the brand name of

“Amul – The Test of India.”

Aim of the Unit:

Main aims of Sabar Dairy are as under:

1 If in villages, small dairy will establish then

Farmers can get employment. 2
To try achieve social economic development of the region. 3
Maximum utilization & minimum earn profit. 4 Welfare of farmers. 5
Remunerative price of milk to the farmers.

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Chairman

Vice-Chairman Directors Managing Director

Deputy Gen. Manager

Senior Manager Manager

Deputy manager

Ass. Manager

Senior superientendent

Superientendent

Junior Officer
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PRODUCTION DEPARTMENT

The production department is very important the

organization. Production means creation of utilities and

covers all the activities of procurement, allocation and
utilization of resources such as labors, material, equipments, machinery etc.
They collect milk from primary dairies at village level. For
that bout 50 or 60 km distance is to be covered and if
more time is taken by transportation then milk may turn
sour. To prevent it chilling centers in different parts of the
district are established.

Main products of the unit:

BUTTER
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GHEE LASSI MASTI DAHI MILK SPRAY POWDER AMUL SPRAY POWDER (ASM)
WHOLE MILK POWDER (WMP) SKIM MILK POWDER (SMP) PANEER SHRIKHAND
STANDARDIZE PASTEURIZED MILK KHOA

Main Raw materials:

1. Acid 2. Raw milk 3. Salt 4. Sugar

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Source of Row material:

The name of the of the institutes from where the raw

materials available are as below:

Packet material:
Gujarat co operative milk marketing federation ltd.

(GCMMF)
Raw milk:

Row milk is purchased by separate section known as

“milk procurement section.”
All other materials are purchased from a separate

purchasing department under A.G.E.

They do not pay many to row material suppliers at
every day but they pay money after 10 days. The dates for
payment to them are 3rd ,13th and 23rd of the particular
month. They pay Rs.155 per kilo fat for milk
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Production section:

1 Dahi 2 Equality control section ghee 3 Ghee 4 Paneer 5 Pouch section 6.

Powder section 7 Processing section 8. Raw milk reception dock
PASTEURIZATION OF MILK

FILTERATION

PASTEURIZATION OF MILK

STANDARDIZATION
CHILLING MILK

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RECONSTITUTION
FLOW DIAGRAM OF MILK:
. PASTEURIZED STORE MILK

HOMOGENIZATION

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COLLING AT 5C TO 8C

BALANCE TANK

HEATING AT 5C
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FILTRATION

COOLING AT 5C

PACKING

COLD STOORAGE

DISPATCH

THE PROCESS OF MILK IS PER 6 LACKS LITER AND ALSO 12,

00, 00 POUCH OF MILK IS BY AUTOMATIC MACHINE.
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POWDER MANUFACTURING PROCESS:

There are two plants for making powder and three

types of powder are manufactured. Milk powder is approved by ISI

mark and is marketed by GCMMF under the brand name of Amul. 1.
Amul spray powder (ASP) 2. Whole milk powder (WMP) 3. Skim milk powder (SMP)

POWDER MANUFACTURING PROCESS:

RAW MILK TANK

BALANCE TANK
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PUMP
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PASTEURIZATION

FILTERS

Ghee section:

Ghee is said to be 11% fat of animal origin ultimate aim of

Ghee manufacturing is to evaporate water and moisture from water.

Ghee is sold by under the brand name of

1 Amul pure ghee marketing by G.C.M.M.F.
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THIS UNIT USES METHODS TO MAKE GHEE 2 From White butter 3 From non‐
pasteurized butter
1. From White butter:
This method takes 2 days and it is a continuous

chain that we made melting on butter and then Ghee made

2. From non – pasteurized butter

This NDB is manufactured and packed in 20kg pack

and then store in cold storage and then is used for making ghee

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Ghee is sold under the brand name of Amul

pure ghee marketing G.C.M.M.F.

GHEE MANUFACTURING PROCESS:

CREAM

WHITE BUTTER MELTING VAT 70C CHURNING

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COLLECTION IN GHEE CATTLE

HEATING (MELTING VAT HEATED 110C)

GHEE
PACKING COOLED AT 40C STORAGE TANKS FILTRATION

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BUTTER SECTION:
BUTTER PROCESS:
CREAM
BUTTER MILK SEPARATION
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BUTTER CHURN

CHURNING OF CREAM

WASHING

COLOUR ADDITION
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PACKING UNLOADING MOISTURE TEST

SALT WORKING SALT ADDITION PRE‐WORKING

PRODUCTION PROCESS OF SHRIKHAND:

WHOLE MILK
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CURB
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SEPARATIONOF CREAM

SKIM MILK

PASTEURIZATION

INCUBATION

BASKET CENTRIFUGATION
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MACHO COLD STORAGE

MIXING WITH PLASTIC CREAM ELAICHI SHRIKHAND
PACKING LODING IN PLANETARY MIXTURE

SEALING COLD STORAGE

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PACKING
• Amul Spray POUCH 500 gm. 1 kg

TIN 500 gm 1 kg TIN -

1 BOX 24 pch 24 tin 12 tin 12 tin 1 B OX 150 pch 30 pch

• Amul Butter

POUCH 100 gm 500 gm

• Amulya

POUCH 200 gm 500 gm 500 gm

TIN 10 kg 1 kg -

1 BOX 60 pch 14 pch 1 tin 12 tin 300 pch

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4. Sagar Ghee

POUCH 500 ml -

TIN 1 ltr

1 BOX 24 pch 12 tin

5. Amul Ghee
]

POUCH 500 ml -

TIN 1 ltr 2 ltr 5 ltr 15 ltr

1 BOX 20 pch 12 tin 6 tin 4 tin 1 tin

6. Amul Shrikhand

PRODUCT ELACHI KESAR BADAM-PISTA

POUCH 100 gm 100 gm

TIN 500 gm 500 gm 500 gm

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1 BOX 24 tin 12 tin 12 tin 150 pch

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7. Masti- Dahi 8. Amul Shakti Milk

POUCH 200 ml 400ml

TIN -

1 BOX 50 pch 25 pch

POUCH 500 ml

TIN -

1 B OX 20 pch

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PERSONNEL DEPARTMENT
INTRODUCTION

• Personnel Department is play very important role in the organization.

Personnel Management can be defined as the field of management that
relates to planning, organizing, directing, and controlling. The
function of procurement, development, maintenance
and utilization of a labor force is done with a view to attaining
organizational goals economically effectively. • The personnel Management
is also known as Labor Management. Personnel Management involves
recruitment, selection, employment, and utilization. The Personnel
Department is assuming increasing significance in modern organizations.
Obviously the majority of the problems in organizational setting are human
social rather than physical, technical or economical. The failure to
recognize this fact causes intense loss to the nation, enterprise and
the individuals. • It is the function of the personnel department to
carryout the personnel policy of the company.
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• Personnel policy means a systematic approach by

employees to the regulation of their relationship with the employees according
to pre‐planned and well throughout principles and methods. •
Personnel department should be the final authority in holding recruitment
transfers and relations. No one
whatever his status or position should be allowed to ‘’offer job’ or to
dismiss the employees except through personnel department. •
Generally Personnel Management concerned with the following major aspects.

1. Education 2. Health & Safety Measure 3. Industrial Relation 4.

Promotion & Demotion & Transfer 5. Recruitment, Selection, and Developments 6.
Service of Personnel Manager 7. Wage and Wage Incentive

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ORGANIZATION

TRUCTURE

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Recruitment, Selection & induction:

Recruitment

Recruitment is necessary for each and every company. Recruitment means

the discovery of potential application for actual on organization
vacancies. Recruitment is th4e generation of application for specific
position through source4s. Recruitment is process from which we get
source of manpower, which is suitable for every organization.
Recruitment is possible from 2 ways. 1. Internal Sources : • Promotion •
Demotion • Lay Out • Transfer
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2. External Sources : 1 2 3 4 In Sabar Dairy, there are many methods

used for recruitment. Some time they give an advertisement. Proper about
the recruitment of personnel. All the application received is taken by
interview committee. In
this committee, five to seven personal Manager & one or
two managers are working.

Advertisement Employment Agencies Deputation On Campus Recruitment

SELECTION:

Selection means to evaluate all the aspects of person like

skill, behavior etc. If the person is according to our needs
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then they are selected in the organization. We have to

consider all the aspects of application and then the job is
given to the candidate.

So following are criteria upon which one can select candidate:

Ability to Work Age Knowledge about Work Qualification Skilled or Unskilled

Work Experience

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Induction:

When selection is done, the employee is selected for the same post at
the time. It is not cleared that in which
department the employer has to work. For that given work
purpose, first of all the organization is produced acquired
employee performance that in which department he takes interest and like to
do work first., In first few days
employee may feel insure shy and nervous. So it helps to
remove certain types of failing in the organization.

Training & Development :

Training:

After selection, employee is not ready to in the

organization. So we give him training to do that particular
work in the organization.
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Mainly two types of training are • On the Job Training

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• Off the Job Training

1.

On the Job Training :

• On the job training Methods emphasis on learning while an individual
is actually engaged in work.

2. Off the Job Training:

• In Off the job training, a trainee has

Development
Training gives employee to good specialization but

development contributes the good personality, specific

skills & knowledge. So development is also required.

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There are different development methods. These methods are as follows : 2 3 4

5 6 7 Saber dairy provides development programme to higher level
employees N.D.D.C. also give some important programme to dairy employees
for dairy development. They arrange guest lectures and some other development
programmes.

Case study Incidences methods Role playing? Role version In basket method
Business games Sensitivity / T Group training

Employees’ benefits:

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This programme fulfills the ready need of the

employees; they lead to enhance productivity and satisfaction of

employees. They provide the welfare services.
Benefits given to the employees of Saber Dairy are as under: 1
Provident Fund 2 Insurance Facility 3 Medical Allowance 4 Pension 5 Uniform 6
Shoes 7 Bonus 8 Gratuity 9 Canteen Facility 10Cold water
11Cricket ground to play Cricket 12Garden 13Library

Promotion & transfer policy:

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1 Promotion means the transfer of employee to a

position that gives him more benefit & facility. 2
Promotion is given both on merit and seniority basic. They have adopted merit
cum seniority base promotion system. 3
In Saber Dairy, they give promotion after seven years
to them who pass graduate or Diploma in ITI and who are only passed S.S.C.
they get promotion after nine years. 4
Promotion motivates the employees to increase their performance level in this
unit. Promotion Policy is adopted on the basis of work efficiency. 5
Transfer means to change the employees
department, shift, and to their same department shift to another employee and
to give him that same position which was given to other.

Sources of Manpower:
Source of manpower are all surrounding areas.

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Working hours:
• The workers are working for 8 hours.

Overtime Facilities & Wages for Overtime:

• The overtime work is also given to workers and

they get double rate overtime remuneration of their salary.

Wages & salary Administration:

Saber Dairy normally refers to the weekly or monthly rate

paid to the clerical administrative and professional employees. • • • •

Following Wages are given to the workers: For skilled workers: Rs.80 per Day.
For Unskilled worker: Rs.32‐80 Per Day. For senior manager: Rs.8532 per day.
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• For M.D scale: Rs.4100‐8050. • For Asst. Manager: Rs.3000‐5625. •

The Scale of Workers: Rs.155‐359.

Personnel Records:
Personnel records are needed for getting information about
employees who is working in the organization. So
Saber Dairy maintains some records, which are as follows: 1 2 3 4 5 6

Accident Registered Attendance Registered Casual leave Registered

Leave Balance Provident Registered Salary Registered

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MARKETING DEPARTMENT
INTRODUCTION

• The purpose of Business is to create a customer. The

Customer is the king of the market. •
Marketing is in simple word concerned with the
buying and selling. But now it is very important
function of industry. Marketing means getting the
buyers and planning implementation and control of
programme designed to great building and maintain
beneficial exchange and relationship with the large
market for the purpose of achieving organization objectives.
•

The senior Manager of Marketing Department is Mr. Ashok Bhatt.

MARKET
Saber Dairy sales its products with “Amul” trademark &
its products are sold all over Gujarat and other states of India.
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Organization Chart of Marketing Department:

MANAGING DIRECTOR
PURCHASE MANAGER
PUR. SENIOR MANAGER SALES SENIOR MANAGER
PURCHES SUPERINTENDENT SALES SUPERINTENDENT
PEON
PEON SALES MANAGER ASSISTANT MANAGER

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MAIN BUYERS:

• Consumers are the main buyers of their all products.

The prices are to be fixed:

•

These prices are fixed by marketing and Gujarat Milk

Marketing Federation does fixation.

Hoe May Sales:

• The Gujarat co‐operative Milk marketing Federation
Saber Dairy does not about sales product. The
federation can sale these products.

Distribute the Product:

•

The Gujarat co‐operative Milk Marketing Federation

distributes the products of Saber Dairy.

Purchase
Saber Dairy has an only one raw material, which is raw

milk. They collect milk from villages.

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Packaging
• Packaging is very important in Marketing Department
because it is consumer goods. • It is necessary to pre‐
serve the Marketing. It must need attractive packing. For that the companies use
paper steel plastic also. It is in box or tin. Hear the
gunny begs are used for packing.

Transportation:
•

The row milk is transported from the primary sector

to measure chilling centers in cans by truck.

Specialization of products:

• Quality product and reasonable price

Market standing:

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• There is less competition of these types of products

as there are limited industries of these types in this
area. So market standing is good.

Market competitors:

• Today, there is competition in every field. Saber Dairy

has also many competitors. • Nestle (India) Ltd. • Glaxo (India) Ltd. •
Royal Dairy • Cadbury

Market Segmentation:

1 Market Segmentation is the process of sub diving the

large market into smaller sub group of consumer with
identifiable district and homogenous characteristics
with a view to developing and peruses district and
differentiated marketing programme for each
consumer satisfaction and profit performance of the company. 2
Market Segmentation is done through federation.
Market Segmentation is ready with GCMMF. It is one
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of the bases of Geographical Segmentation over

India. It is one of the state wise distributions. 3
Are very competitive. They required careful market segmentation.

Market Share:

• This unit has about 60% of market Share. The agent for sale is in himmatnager.

Pricing policy:
Correct pricing policy involves finding the best possible

exchange value for the product. The modern manufactures

must not value for the product. The modern manufactures
must not only know the worth of his own product
substitutes are available etc. its addition the manufactures
must have a good understanding of cost and he must
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understand what constituted of cost and he must

understand what constituted value in the eyes of the
customers. All these call for a set of price police.
Sabar dairy includes following points for marketing policy of price: • • • •
•

Total cost of Raw Material Total cost of transportation Cost of production

Dairy margin Excise & tax

Advertising

1 This is another powerful element of the promotion

mix essentially advertising means spreading of
information. From the earliest day have proclaimed
by word of month or in within the virtue of which they have produced. 2
The word “Advertisement” is achieved by the Latin
term “advertise”. Advertise means to turn to the
directionally meaning of the term “to give publish notice or to announce”.
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3 Advertisement is the publicity to encourage people

to buy the product. It is attract public attention. It
plaids the form of communication as the advertise
pay the message appearing in the medias. 4
There is no expense by Saber Dairy for advertisement
because Amul does it. The advertisement is done with the name of Amul. 5
In “Saber Dairy”, marketing department is handling by the federation. 6
They use advertising for selling of Dairy product. They
use T.V., advertisement cost of federation is 80 lakhs approximately.

Kind of media:
There is no death for the availability of the media for

today. The media is broadly classified into direct method.

Direct method of advertising refers to such methods used
by the advertiser with the prospects. Direct mail is an
example of this indirect method. On the other hand it

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involves the use of hired agency for spreading the information.

Most of the media are indirect i.e. press publicity,
cinema etc. the commonly used various media are as follows: 1 2 3 4 5 6

Press publicity Direct mail Out door publicity Audio visual methods
Point of purchase advertising Special advertising

Market research:

Marketing research is very is very important to

analysis the market situation for new product
planning. The organization is very much conscious
about Research & development that is handled by G.C.M.MF.
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ORGANISATION STRUCTURE OF

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FINANCE DEPARTMENT

M.D.

Assistance Manager Superintendent Supervisor Clerk

Assistance Manager Superintendent

• Taxation • Computer • Cash • Ledger

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Financial Imformation as on 31st march 2006

Authorised capital

Rs. 25 crores (25 00 000 x 100 Shares) Rs. 10,19,66,600 Rs. 29,72,32,429 Rs.
48,84,51,188

Subscribed Capital Reserve Fund

Depreciation fund

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• Current Liabilities and provisions

Deposits Sundry Liabilities O/s from Mandlis Creditors TOTAL

Rs. 04,07,65,057 Rs. 24,48,88,762 Rs. 28,75,38,672 Rs. 07,95,04,398 Rs.

65,06,96,889

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• Assets as on 31‐3‐2006

Land Building
Plant and Machinary

Rs. 59,54,374 Rs. 5,91,01,451 Rs. 9,00,07,132 Rs. 59,30,724 Rs. 14,78,497 Rs.
10,59,179 Rs. 60,58,820 Rs. 2,14,283 Rs. 36,759 Rs. 18,000 Rs.16,98,59,219
( approx 17 crores )

Can

Dead stock and furniture

Vehicles

Equipments
Road Milk Tankers

Library Line stock

total

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Investment in share

Rs. 04 58 39 790 (approx 5crores)

Trading stock

Rs. 11 60 27 831 (approx12crores)

• Current Assets and Advance

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Deposits Advance Sundry Debtors

Rs. 59,75,517 Rs.2,10,62,141 Rs. 30,26,114 1,24,974

Mandli (Debtors) Rs. Receivable from Trader TOTAL

Rs.14,77,93,45 5
Rs. 17,91,06,948 (approx 18crores)
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Cash Balance

Rs. lacks)

2 64 815 (approx 3

Current Account in Bank

Rs. 3 67 97 068 (approx 4 crores) Rs. 44 93 09 989 (approx 45 crores) Rs. 4 92 86

93 821 (approx 493 crores) Rs. 4 54 15 619 (approx 45 crores) Rs. 3 99 67 53 371
(approx 400 crores)

Fixed Deposits in Bank

Sales Other Purchases

Turn-over

Income

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Expenses

Opening Stock

Rs.

11 58 95 000

Purchase Expenses

Rs. 4 02 14 00 000 Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. 1 40 00 000 8 50 00
000 28 00 00 000 21 00 00 000 20 00 00 000 3 50 00 000 25 00 000 13 00 000 1 25 00
000 35 00 000 8 00 000 25 00 000 60 00 000 33 00 000 5 50 00 000

Invention

Processing Expenses Packaging Expenses

Salary Expenses Powder and Fuel Expenses Repair Expenses Freight and Octroi
Expenses

Marketing Expenses Interest and Banking Commission

Vima premium Expenses Rent and Tax Expenses

telephone, Printing and stationary Expenses Rs.

Rs. Rs. Rs.

Audit Expenses Sundry Expenses Depriciation Expenses

TOTAL

Rs. 5 04 86 95 000
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Accounting Policies and Continuants Liabilities

•

Accounting system Accounting systems are maintained on accured accounting concept

and generally accepted accounting policies.

Fixed Assets Assets are valued at historical cost including purchase price and
cost incurred to fat such assets in working condition. During the year Rs 88,643/-
is the income from the sale of assets, which is included in other income.

Investments Investment made for a long term, hence valued at coast.

Depreciation Depreciation on fixed assets is calculated as per written down value

method.
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Valuation of inventory - trading stock cost or market price accepted - Raw-

material, packing material : cost - Stores and spares : At realizable value

Retirement Benefits to Employees Contribution toward gratuity and super annuation

scheme deposited with the Life Insurance Corporation of India. • Encashment of
leave As and when requested by the employees the union pay have accounted.

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SCOPE OF THE UNIT

• The present day, the product made by milk is more liked by the broad‐
spectrum of public. The interest of shareholders towards co‐
operative activity is also growing. Union levels are also promoting these
activities. The dairy provides the employment as well
as social security to the people in the village area. •
During the some precedent years, Sabar Dairy has
got many awards for its excellent working method. It
has set up good image in the advertise. When there
is a comparison between Sabar Dairy & other private
dairies, Sabar dairy is far in advance of them. •
Accordingly looking at the all aspects of Sabar Dairy,
it is so simple for us to say that this dairy has a very
good scope of its success in the prospect.

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Conclusion
• For the length of my organization studies, I visited the dairy
named “Sabarkantha District Co‐operative Milk Producers
union Ltd.” At Himatnagar. •
I consider and my wrapping up is that the Sabar Dairy
has become one of the dominating units in the Indian
dairy industries. The management of the Sabar Dairy
delivered an excellent talk and provides all the necessary information in facet.
• The appointment of Sabar Dairy is an excellent know‐
how for me. I was really impressed on visiting the
Sabar Dairy. There is nothing mistaken in telling that
the want of its establishment has been realized in all high opinion. •
I saw each and ever department of the unit from top
to bottom. The management has a positive attitude
information and proper guidance. One can easily
make out that it is an ideal position, which a Dairy
industrial unit should have. •
In Sabar Dairy, there I achieved good behavior of the
workers. In this unit, the relationship between
employers & supervisors are good. There is also good co‐
ordination between different departments. Sabar
Dairy provided very good facilities to their employees.
I am very thankful to the members of Sabar Dairy. •
I practical the general working environment and find
it quite correct. The management and its workers are
always ready to accept the new impression. It was a
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privilege for me to experience and to know about

Sabar Dairy by way of visit the unit. •
I am in actual fact grateful & very much thankful to
the authorities and those personnel who helped me
directly and indirectly for making this testimony.

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