Anju Priya

GROUP 2 Lovely Singh

Deepu Kumar
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 Finance and Accounting
Functions

Maintains the cash-credit balance

Application areas purchase, receipt, taxation
Follows Integrated Accounting System with software SAP and ERP
Has role to play in choosing best alternatives on terms cost and benefits.
Reconciliation monthly Errors & Omission
Has to make income and expenditure, balance sheet, cost sheets, budgeting and cash
flow statement.
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R RATIOS FY 2014-15 FY 2015-16
A Current Ratios 1.15 1.48
T Quick Ratio 0.26 0.58
I Cash Ratios 0.56 0.14
O Inventory Turnover 42 41
Payable Turnover 69 79
A
Receivable Turnover 183 282
N
Asset Turnover 4.13 4.19
A
Net Margin 0.7 % 0.8 %
L
Y Operating Profit Margin .65 1.54

S Return on Asset 6% 6%
I Debt equity Ratio 1:1 1:1
S Raw Material Cost to Sales 81.9 81.7 3
 Milk Product
Dahi, Cheese , Ice- Cream and Ghee

The fermented milk products are butter milk, dahi, lassi.

The unfermented products are ghee and ice cream

All products are standardized with proper quantity of Fat, SNF, Acidic
content, etc.
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 PRODUCT PORTFOLIO
Name of the product Average production
Dahi 6,000 8000 kg (per day)
Masti Dahi 5,000 6,000 kg
Kadhi Dahi 1,500 2,000 kg
Cheese 1 2 tonnes (per day)
Cheddar Cheese 1 tonnes
Mozzarella Cheese 0.4 tonnes
Paneer 500 kg (per month)
Ice Cream 10,000 liter (per day)
Ghee 2,000 liter (per batch)
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 DAHI PROCESS
Storage
Incubation and
dispatch
Packaging
Culture
Pasteuriz- Addition
Standardi ation
Milk -zation
Reception

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 MASTI DAHI
To make it a standard product it should contain Fat of 3.3%, SNF of 11.2% and PF of 4.5%.

To dissolve the powder in the milk we need to heat the milk at 45C.

In order to break all the lumps present in the milk we use pump it provided the facility of pressure and mixing
of the milk and we do it for half hour.

First we filter the milk and then it passes through the process of regeneration at 68C then it will go to 70C we
mainly do it to save the energy.

We pass the milk through homogenizer machine to break the fat particles.

In pasteurization machine we first heat the milk at 85C for 10 minutes so that all the bacteria present in the
milk would be killed and then cool it below 5C.
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 MASTI DAHI
Then we will store it and will add starter culture it is a defined bacteria which is well known to us and helps in
making dahi by fermenting it and in four hours it will create acidity.

Then we will heat it at 42 degree and will take it to the culture vat and will connect it with the packing machine.

The dahi is packed in a pouches it is mainly of 200 g, 400 g, and 1 kg.

Only milk and bacteria is present in it and nothing else.

And we will keep it in incubation room.

It is stored at 4 C and it is dispatch next day.

The self life of the dahi is seven days only. 8

CHEESE PROCESSING
Milk Add Enzyme
Reception at Heating 22 Culture/Acid (Rennet) For
Cheese Vat For 1hr & Keep For 1 45 Minutes
Hr

Block Add Salt & Cutting Into

Packaging Preparation Milling Pieces
(30 Kg Each)

Storing

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ICE CREAM PROCESS
Milk + Cream Mixing of milk Sugar +
heating at 40 - powder at 50 - Stabilizer Mixing
45 55 +Emulsifier

Pasteurizing Extra cooling in Freezing in ice

(heat - 80 & Bulk cooler at Add Flavor freezer to make
cool - >10) 4 it semi solid

Packaging Quality Dispatch

Storage at 18 Assurance
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 GHEE PROCESSING Processed
Ghee
Fat Boiling Storage
Cream to Filtration to
Butter Separation clarifier and
Raw Machine packaging
Material
Fat is Heating
heating boiled
Mix up to Fat up to
Cream would be b/w
Milk 80C for 101C to
101C to Ghee is stored
4-5 hrs. separate 102C in ghee
d from 102C, storage tank
will burn
SNF moisture and samples
the
would be are drawn for
leftover
evaporat QA and then
SNF heated up to
ed
45C and then
packed
Raw Material
Cow
Milk
Butter from
Vasudhara
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 KEY TAKEAWAYS
Look at the availability of raw material.

Before dispatching the finished products in the market we should always look at its quality
assurance and packaging.

Should follow SOP as it is important for Quality Control & Quality Assurance.

Proper workers management and communication is necessary.

Safety stock should always be maintained to avoid the delay in the demand.
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