Disclosure to Promote the Right To Information Whereas the Parliament of India has set out to provide a practical regime of right to information for citizens to secure access to information under the control of public authorities, in order to promote transparency and accountability in the working of every public authority, and whereas the attached publication of the Bureau of Indian Standards is of particular interest to the public, particularly disadvantaged communities and those engaged in the pursuit of education and knowledge, the attached public safety standard is made available to promote the timely dissemination of this information in an accurate manner to the public. इंटरनेट मानक “!ान $ एक न’ भारत का +नम-ण” Satyanarayan Gangaram Pitroda “Invent a New India Using Knowledge” “प0रा1 को छोड न’ 5 तरफ” Jawaharlal Nehru “Step Out From the Old to the New” “जान1 का अ+धकार, जी1 का अ+धकार” Mazdoor Kisan Shakti Sangathan “The Right to Information, The Right to Live” “!ान एक ऐसा खजाना > जो कभी च0राया नहB जा सकता ह ै” Bhartṛhari—Nītiśatakam “Knowledge is such a treasure which cannot be stolen” IS 7607-3 (1975): Code of practice for keeping dairy accounts, Part 3: Products plants [FAD 19: Dairy Products and Equipment]
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Disclosure to Promote the Right To Information
Whereas the Parliament of India has set out to provide a practical regime of right to information for citizens to secure access to information under the control of public authorities, in order to promote transparency and accountability in the working of every public authority, and whereas the attached publication of the Bureau of Indian Standards is of particular interest to the public, particularly disadvantaged communities and those engaged in the pursuit of education and knowledge, the attached public safety standard is made available to promote the timely dissemination of this information in an accurate manner to the public.
इंटरनेट मानक
“!ान $ एक न' भारत का +नम-ण”Satyanarayan Gangaram Pitroda
“Invent a New India Using Knowledge”
“प0रा1 को छोड न' 5 तरफ”Jawaharlal Nehru
“Step Out From the Old to the New”
“जान1 का अ+धकार, जी1 का अ+धकार”Mazdoor Kisan Shakti Sangathan
“The Right to Information, The Right to Live”
“!ान एक ऐसा खजाना > जो कभी च0राया नहB जा सकता है”Bhartṛhari—Nītiśatakam
“Knowledge is such a treasure which cannot be stolen”
“Invent a New India Using Knowledge”
है”ह”ह
IS 7607-3 (1975): Code of practice for keeping dairyaccounts, Part 3: Products plants [FAD 19: Dairy Productsand Equipment]
IS : 7607 ( Part III ) - 1975
Indian S-tandard
CODEOFPRACTICEFORKEEPING DAIRYACCOUNTS
PART III PRODUCT PLANTS
( Second Reprint FEBRUARY 1998 )
UDC 637.13 : 657.4
0 Copyright 1975
BUREAU OF INDIAN STANDARDS
MANAK BHAVAN, 9 BAHADUR SHAH ZAFAR MARG
NEW DELHI 110002
Gr 7 November 1975
IS : 7607 (Fart III) - 1975
Indian Standard CODE OF PRACTICE FOR KEEPING
DAIRY ACCOUNTS PART III PRODUCT PLANTS
Dairy Product Sectional Committee, AFDC ?$
Chairman Representin,f
DK D. SUNUARESAN National Dairy Research lnstitutc (ICAK), Karnal
ADRICULTURAL MARI~L~NG ADVWR ‘1’0 THE GOVERNMENT OF INDIA
SHRI S. JAYAR.~M.~N (Alternate) SIIRI B. R. BEDEKAR
SHRI M. P. RAJEN PILLAI (Allmale) SI1RI P. H. BHATT
Dirrctoratc of Marketing & luspectiou (bfinistr-y of Agriculture & Irrigation), Faridabad
Hindustan Milkfood Manufaclurcrs’ Ltd, Nabha
Kaira District Co-operative Milk Producers’ UII~OI~ Limited, Anand
DR I. M. PATEL (&termrtc) SHRI D. S. CHADHA
CHAIRMAN
Central Committee for Food Standards (Ministry of Health & Family Planning)
Tech;;;! Standardmatron Committee (Foodstuff‘s), New
SECRETARY (Alternafc) DR H. M. DALAYA
SHRI R. P. ANEJA (Alfemale) BRIG R. C. DATTA
National Dairy Development Board, Anand
Directorate of Military Farms (Army Headquarters), New Delhi
This publication is protected under the Indian Copyright Act ( XIV of 1957 ) and reproduction in whole or in part by any means except with written permission of the publisher shall be deemed to be an infringement of copyright under the said Act.
I
IS : 7607 (Part III) - 1975
(Continued from page 1)
Members
SHR~ N. SUBRAMANIAN
SHRI G. RAMANATIIAN (Alternate) DR HARIBHAGWAN,
Director (Agri & Food)
Rejreseating
Ceut~~ra~;~d ‘L’echnological l&search Institute (CSIR),
Director General, IS1 (Ex-o&cio Member)
Secretary
SHRI S. K. SUD
Deputy Director (Agri & Food), ISI
Dairy Accounts Subcommittee, AFDC 34 : 6
SIIRI G. M. JIIALA
Members
SHRI V. G. TULPULE (Alternale to Shri G. M. Jhala)
SIIRI P. H. &ATT
SI~RI J. M. &AH (Alternate) FINANCIAL ADVISER AND CHIEF ACCOIJNTS
OFFICER COST ACCOUNTS OFP~CER (Alternate)
SHRI V. U. MARHALLI' SHRI M. G. MOHONI (Alkrnate)
SHRI S. P. MONDKER SHRI N. R. PARANJAPE (Alternate)
DR R. K. PA-I-EL SHRI B. S. RAWAT (Ahnate)
SHRI Y. V. SALPEKAR SHRI N. K. CHAWLA (Altcmafa)
National Dairy Development Board, hnand
Kaira District Co-opcrativc Milk Producers’ Union Limited, Anand
Delhi Milk Scheme, New Delhi
Hindustan Lever Limited, Bombay
Greater Bombay Milk Scheme, Bombay
National Dairy Research Institute (ICAR), Karnal
Indian Dairy Corporation, Baroda
IS : 7607 (Part III) - 1975
Indian Standard
CODE OF PRACTICE FOR KEEPING
DAIRY ACCOUNTS
PART III PRODUCT PLANTS
0. FOREWORD ”
0.1 This Indian Standard (Part ITI) was adopted factors coming into play in the operations of bv the Indian Standards Institution on 19 different categories of dairy plants. These are: February 1975, after the draft finalized by the Dairy Products Sectional Committee had been approved by the Agricultural and Food Products Division Council.
a) b)
c)
0.2 It is an accepted principle that maintaining d)
proper accounts in any business is to present a correct picture of the business to the management enabling it to have an overall control on the
e)
business operations. This principle applies equally to a dairy plant even more so as a highly perishable commoditv (that is milk and milk products) is handIed and accounted everyday and checks exercised promptly and effectively.
0.3 In order to get correct and uniform assessment of commercial aspect of the functioning of dairy plants, it is necessary to have a standard system of keeping accounts of various operations. It is also necessary to lay down certain norms for different
CompoGtional losses’; * Qualitative/quantitative losses; Losses due to breakage and wastage of packing materials; Consumable stores and their relationship to product throughputs; and Relationship of services requirements, such as steam, refrigeration and water supply with finished products.
0.4 This code is being prepared in three parts. This part deals with- product plants. The other two parts are:
Part I Primary milk collection units Part II Market milk plants
0.5 For the convenience of users, the forms in- cluded in this standard are serially numbered and the letters ‘PP’ are prefixed to denote the forms pertaining to the product plants.
1. SCOPE as a guideline for the purpose of this standard are
1.1 This code (Part III) prescribes the practices of given in PP Forms No. 5 to 7.
keeping dairy accounts at product plants. NOTE - PP Forms No. 1 to 4 are same as MM Forms
No. 1 to 4; and PP Forms No. 6 and 7 are same as MM
2. TERMINOLOGY T;;?; No. 10 and 11 respectively of IS : 7607 (Part II)-
2.1 Forms for Product Plants - The forms 4. PRICING SYSTEM applicable to market milk plants will also apply to product plants. 1n addition to it, the produc. 4.1 It is recommended that a two-axis pricing
plants may maintain forms for individual products, system should be followed for purchase of milk.
such as milk powder, ice cream, ghee, condensed A detailed note on the pricing system is given in
milk, infant milk foods, etc. IS : 7607 (Part I)-1975t.
3. DETAILS *Code of practice for keeping dairy accounts: Part II
Market milk plant.
3.1 A set of accounting proforma which will serve tCode of practice for keeping dairy accounts: Part I
BIS is a statutory institution established under the Bureau of hdian Standards Act, 1986 to promote harmonious development of the activities of standardization, marking and quality certification of goods and attending to connected matters in the country.
Copyright
BIS has the copyright of all its publications. No part of these publications may be reproduced in any form without the prior permission in writing of BIS. This does not preclude the free use, in the course of implementing the standard, of necessary details, such as symbols and sizes, type or grade designations. Enquiries relating to copyrightbe addressed to the Director (Publication), BIS.
Review of Indian Standards 1
Amendments are issued to~standards as the need arises on the basis of comments. Standards are also reviewed periodically; a standard along with amendments is reaffirmed when such review indicates that no changes arc needed; if the review indicates that changes are needed, it is taken up for revision. Users of Indian Standards should ascertain that~they are in possession of the latest amendments or edition hy referring to the latest issue of ‘BIS Handbook’ and ‘Standards Monthly Additions’
Amendments Issued Since Publication
Amend No. Date of Issue Text Affected
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