A Report On Summer Training Programme Undergone At The Panchmahal District Co-operative Milk Producers’ Union Ltd. Godhra Prepared by Trivedi Sneha M. Academic Year 2009-10 Institute R.D. Gardi Department of Business Management
Nov 18, 2014
A Report On Summer Training Programme
Undergone At
The Panchmahal District Co-operative Milk
Producers’ Union Ltd.
Godhra
Prepared by
Trivedi Sneha M.
Academic Year
2009-10
Institute
R.D. Gardi Department of Business Management
Saurashtra University
Rajkot
PREFACE
The basic aim of training is to know how to apply various theories in practice. The practical study is very important for the management students. As a management student, it is a pleasure to undergo training at “The Panchmahal District Co-operative Milk Producers’ Union Ltd. Godhra”.
I visited “The Panchmahal District Co-operative Milk Producers’ Union Ltd. Godhra”, in order to make a project report. This report contains the basic information about the marketing, financial, production & human resource department of the dairy.
ACKNOWLEDGEMENT
I have completed my summer training at “The Panchmahal District Co-operative Milk Producers’ Union Ltd. Godhra”. Being a student of MBA, this training is very crucial in my life. I am grateful to the people associated with this training.
First of all, I would like to express my gratitude to Shri M.H. Dave, General Manager (HR & Administration), for permitting me to undertake this project.
My special thanks are due to Mr. R.J. Mehta & Mr. Chirag Patel (marketing department), and Mr. J.V. Kapadia, manager (accounts), who provided valuable guidance at every stage of my project work.
I am also thankful to our placement co-ordinator, Dr. Sanjay Bhayani and all those persons, who directly or indirectly helped me during my training period.
Place: Godhra Trivedi Sneha M.
Date:
INDEX
S. No. Particulars Page No.
1. General Information
2. Quality policy of the Panchamrut Dairy
3. History and Development
4. Production Department
4.1 Flavoured Milk Section
4.2 Ghee Section
4.3 Butter Section
5. HR Department
5.1 Introduction
5.2 HR Development Activities
5.3 Organization Chart
5.4 Recruitment Procedure
5.5 Selection and Induction
5.6 Performance Appraisal System
5.7 Training and Development
5.8 Promotion and Transfer Policy
5.9 Wages and Salary Administration
5.10 Retirement and PF Scheme
5.11 Pension and Gratuity
6. Marketing Department
6.1 Introduction
6.2 Organization Chart
6.3 Products and Quality
6.4 Product Line
6.5 Pricing Strategy
6.6 Distribution Channel
7. Financial Department
7.1 Introduction
7.2 Organization Chart
7.3 Basic Financial Information
7.4 Capital Structure
7.5 Management of Fixed Assets
7.6 Management of Working Capital
General Information
The Panchmahal District Co-operative Milk Producers’ Union Ltd.
Godhra – 389 001
Ph No. : (02672)- 261782, 261783, 261784
Fax No.: (02672)- 260327
Email : [email protected]
Website: www.panchamrutdairy.org
Bankers:
Bank of Baroda, Station Road Branch, Godhra
State Bank Of India, Godhra
The Panchmahal District Co-operative Bank Ltd. Godhra
Auditors:
Shri Y.A. Baloch
Special Auditor(Milk)
Godhra
Chairman:
Shri Bhupendrasinh Solanki
Quality policy of the Panchamrut Dairy
The quality policy of the dairy as a clear vision which as below:
We at Panchamrut Dairy pledge commitment for the upliftment of
our member, producers by our continuously putting tireless
efforts through delighting our customer at all levels.
We strive to achieve these goals through
1. Continuous improvement in the quality of our process, product and services.
2. Innovative techniques of production and service
3. Development of dedicated and devoted work force.
4. Adoption of high safety and environment standards.
We shall put all our efforts to be the best if not the biggest.
Dr. R. S. Patel
(Managing Director)
History and Development
Sardar Vallabhbhai Patel gave the first idea to establish the Co-operative business of milk. Amul dairy has been established in Anand. Amul dairy got the milk from two Talukas at that time and it had about 1000 societies and it procured about 9000 Ltrs. of Milk and gave the idea to setup Panchmahal Dairy in state. About 40 to 50 villages agreed to provide milk to the dairy. They collected 21,000 Ltrs. of milk from those villages in the beginning. This dairy is called Panchmahal dairy.
In 1970 National Dairy Development Board (NDDB) was also established in Anand and the state level offices NDDB is in Delhi. The NDDB's chairman is Dr. V. Kurien. In the beginning, on account of inadequate finance the Dairy was selling very less milk. Only few people were agree to provide milk to the dairy. For Bringing milk the truck or tempo was used.
Panchmahal District is situated in the eastern part of Gujarat state with 1900 inhabited villages of which 45% of total population is scheduled tribe, which is mainly concentrated in 5 tribal Talukas. The Panchmahal District Co-operatives Milk Producers’ Union was organized at Godhra in may 1973. Initially 21000Ltrs. of milk was produced daily and delivered to the adjacent district union in Kheda. But at present, on an average 4.03 lakh litres of milk is produced daily.
PRODUCTION DEPARTMENT
MANUFACTURING PROCESS AND PRODUCTS
Raw Milk Receiving
Laboratory Testing
Process of Pasteurization
Packing Department
Dispatch
FLAVORED MILK SECTION
In this section flavored milk is prepared with fat content of 3.2% .The
flavored milk is filled in the bottles of 200ml, which are sterilized up
to 115°C for 20 minutes.
FLOW CHART OF FLAVORED MILK
Toned Milk
Addition of Sugar
Homogenization
Filtration
Storage
Standardization
Filling
Packing
BUTTER SECTION
In this section butter is produced Panchmarut Dairy is equipped with
a huge carbon turbo butter churner with a capacity of 3000 kgs.
“Panchmarut Dairy” produces two types of butter: white butter and
table butter, which is packed in the packets.
FLOW CHART OF BUTTER
Curd (70%)
Homogenization Addition
of Marka whey
Sources Butter Milk (30%)
Homogenization
Pasteurization
Standardization
Packing
Storage
GHEE SECTION
"PANCHMARUT DAIRY" also manufactures ghee. Ghee section is
just attached to RMRD. The fat obtained from the milk is used to
produce ghee. Which is kept in two mitting waft one of 10 kgs and
another of 500 kgs. Then it is passed through 110°C to the filtration plant
and thereafter it is brought to the tub giving as much as 55% heat, then it is stored in one of the
three tankers in the section. Next to' the storage tank, the pouch packing machines are attached.
Thick films of 129130 microns are used for packing the ghee.
Home > Milk Processing > Flow Chart
Flow Chart
Route Vehicles Ready For Unloading of Milk Cans At Dairy Plant Dock
Unloading of Milk Cans
Visual Inspection of Milk.
Society Wise Computerised Milk Weighing
Cleaning of Milk Cans
Control Pannel For Operating & Cleaning System.
Processing of Milk.
Processing of Milk.
Packing of Milk Pouches
Butter Packing Section.
Ghee Packing
Bottled Flavoured Milk Production
Milk Powder Production
Flow Chart | BMCU
HUMAN RESOURCE MANAGEMENT
Introduction to HR Management
HR Development Activities
Organisation Structure
Recruitment Procedure
Selection & Induction Procedure
Performance Appraisal System
Training & Development
Promotion & Transfer Policy
Wage & Salary Administration
Retirement & PF Scheme
Pension & Gratuity
Introduction to HR Management
Overriding reason behind the success of any firm is its strikingly sharper accent on people. The personnel department is an important part of the management. Working without a personnel department is impossible in a firm. The manager has to get the work done through the combined efforts of others.
Human Resource Management refers to a set of programmes, functions & activities designed and carried out to maximize both employee as well as organisational effectiveness.
“The Panchmahal District Co-operative Milk Producers’ Union Ltd., Godhra”, looks upon the employees as core asset, much more critical than its physical or financial asset. They value the contribution of people in building a culture of meritocracy.
The union fully recognize that people are lifeline of their organisation. Hence they invest heavily in people, peoples’ processes & in their skill development. All the processes such as value workshops, talent management, job analysis & evaluation and performance management have been implemented in this organisation.
HR Development Activities
Vision Mission StrategyThe milk union has been implementing long term planning process in dairy co-operative societies through “Vision Mission Workshops” on goal setting.
Awareness ProgrammesThe milk union organizes various awareness seminars to provide necessary guidance to the milk producers about dairy industry, and provides financial support & technical back up of various governmental agencies, National Dairy Development Board & Gujarat Co-operative Milk Marketing Federation Ltd.
Milk Day CelebrationThe union celebrates “Milk Day” every year to identify the problems in their dealings and bringing about their practical solutions through combined efforts. During the year 2007-08, 10 milk days were organised in different areas and about 5800 representatives of dairy co-operatives had participated.
Study Tours for Tribal peopleTo get tribal people acquainted with co-operative dairying & its benefits, study tours for 1750 women members of 35 societies were organised under “Integrated Dairy Development Project”.
Study Tours for Chairmen & SecretariesEvery year the union conducts study tours to Mother Dairy, Gandhinagar for their chairmen & secretaries in order to provide them with some knowledge about global dairy industry. During 2007-08, about 550 chairmen/secretaries of 261 milk societies visited the Mother Dairy, under this project.
Cleanliness CompetitionTo ensure cleanliness at dairy co-operative level & to respond to the Nirmal Gujarat approach of the state government, the union organizes a cleanliness competition for village dairy societies on 2nd
of October every year. Thus, all these facilitate a gradual progress of the milk society.
Organisation Chart
BOD
MD
Sr. A/Cs Manager
G.M. (Int. Adm)
Deputy G.M(prod)
Deputy G.M(Engg)
I/C Chilling Centre
Asst. G.M. (procuring)
Manager Q.C.
Purchase Officer
Accounts officer
Asst A/cs officer
Asst Accountantttt
Dy. G.M. (Personnel & Admn)
Officer
Asst Officer
Jr. Ass
Time keeper
Asst Security Officer
Security Supervisor
Guards
Executive (mkt)
Asst Officer (mkt)
Asst.
Sr. Clerk
Asst G.M.
Dy. Manager
Superintendent
Technical Officer
D.M.(Engg)
Engineer
Technical Officer
M.P.O.
Asst. M.P.O.
Executive (Q.C.)
Chemist
Assistant
Jr. Asst.
B.O.D.
M.D.
G.M.
Sr. Manager(P&I)
Manager(Tech I/ps)
Dy Manager(Vety.)
Vety. Superintendent
Sr. Vety. Officer
Vety. Officer
I/C Limdi Chilling Centre
Recruitment Procedure
Recruitment is the process of searching prospective candidates & inviting them to apply for job in the organisation. It forms the first stage in the process which continues with selection and ceases with the placement of the candidate.
In “The Panchmahal District Co-operative Milk Producers’ Union Ltd., Godhra”, Internal & External recruitment programmes are carried out. The human resource assets are integral to the firm’s ongoing success and it enables the firm to deliver superior performance year after year.
Under internal recruitment system, the union seeks applicants for positions from those who are currently employed. Internal sources include present employees, employee referrals, former employees & former applicants.
The union also follows external recruitment system through open advertisements, employment exchanges & campus interviews.
Selection & Induction Procedure
Selection is the process of picking individuals out of the pool of job applicants with requisite qualifications & competence to fill jobs in the organisation. The objective of selection process is to determine whether an applicant meets the qualification for a specific job & to choose the applicant who is most likely to perform well in that job.
In “The Panchmahal District Co-operative Milk Producers’ Union Ltd., Godhra, usually the following procedure is used for selection, though it may be modified sometimes in certain situations;
Preliminary Interview
Selection Tests
Employment Interview
Reference & Background Analysis
Physical Examination
Job Offer (Final Selection)
After the candidate is finally selected, an induction programme is conducted for 2 days in which the functions of each department are explained to the new employee.
Performance Appraisal System
Performance appraisal is an objective assessment of an individual’s performance against well defined benchmarks in a systematic way, the performance being measured against such factors as job knowledge, quality & quantity of output, initiative, leadership abilities, supervision, co-operation, judgement and versatility.
In this unit, a candidate is recruited as a trainee under probation period, and at the end of this period, a performance appraisal report is filled by his immediate supervisor.
The immediate supervisor & the departmental head review the performance of the employee and award him with rates from 1 to 10 on the basis of following criteria:
Job performance
Knowledge of job
Ability to work
Leadership qualities,etc
Rating scale offers the advantages of adaptability, relatively easy use & low cost. Nearly every type of job can be evaluated with the rating scale.
Training & Development
Training & Development refers to the imparting of specific skills, abilities & knowledge to an employee.
Training refers to the process of imparting specific skills. Development refers to the learning opportunities designed to help employees grow.
In “The Panchmahal District Co-operative Milk Producers’ Union Ltd., Godhra”, training is given to the employees in two ways:
By internal departmental head & From training institutes
Internal departmental head imparts training to the employees related to hygiene, sanitation, safety, working conditions etc. On the other hand, in case of training from other training institutes, each departmental head decides to whom to send for training from his department.
Promotion & Transfer Policy
Promotion means when a person is given higher responsibility, higher authority, status & higher pay than he used to get before. Thus, in simple terms, promotion means advancement of the post of employee.
In this union, promotion is not a right of employee. Promoting the employees depends on the management. This union follows merit-cum-seniority based promotion. But more preference is given to the merit based promotion.
A transfer implies a lateral movement of an employee from one workplace to another, without any change in salary, status & responsibilities.
“The Panchmahal District Co-operative Milk Producers’ Union Ltd., Godhra”, has a just & impartial transfer policy ant it is not rigid. Thus, the union follows a flexible transfer policy.
Wage & Salary Administration
A wage is the remuneration paid for the services of labours in production, periodically to a worker, while salary normally refers to the monthly rates paid to clerical administration & professional employees.
In “The Panchmahal District Co-operative Milk Producers’ Union Ltd., Godhra”, wages are paid to the workers according to “Minimum Wages Act”, and it also considers the capacity to pay which depends on the organisation. The rate of salary and wages are decided as per the rules of Government in this union.
Every 3 years, a revision is done in the wage & salary administration by the union.
Retirement & Provident Fund Scheme
Retirements occur when the employees reach the end of their careers. The retirement age for the employees in this union is 58 years.
Before 2 years, this union also used to encourage quits through cash incentives through “Voluntary Retirement Scheme”. It used to give 2 years’ salary to the employees for VRS. But the union does not follow this scheme presently.
Provident Fund is a source of financial reward by which an employee is able to get a fixed income after his retirement. This union provides PF scheme according to Provident Fund and Miscellaneous Provisions Act 1952.
Enrolment:- It is applicable for those industry where more than 20 employees are working. It includes permanent employees, trainees, voucher paid servants, daily wages employees & contract employees.
Pension & Gratuity
“The Panchmahal District Co-operative Milk Producers’ Union Ltd., Godhra”, gives pension to its employees after retirement.
It calculates the amount of pension to be paid to the retired employees by using following formula:
Amount of Pension = Salary x Pensionable service
70
According to Gratuity Act, general rule is that after 5 years of service, a person is eligible for gratuity & 15 days salary for every completed year of service is given to him. But in “The Panchmahal District Co-operative Milk Producers’ Union Ltd., Godhra”, 20 days salary is given for every completed year of service after 5 years of service.
MARKETING MANAGEMENT
Introduction to Marketing Management
Organisation Chart
Products & Quality
Product Line
Pricing Strategies
Distribution Channel
Introduction to Marketing Management
Marketing is only function which directly deals with consumer. The heart of modern marketing is creating customer value & satisfaction. The common definition of marketing is delivery of customer satisfaction. The main goal of marketing is to attract new consumer by providing superior values & to keep current customers by delivering satisfaction.
Marketing is so basic that it can’t be considered a separate function. It is the whole business seen from the viewpoint of its final result, i.e. from the customers’ viewpoint. It relies heavily on the adoption & co-ordination of product, price, promotion & place for achieving effective response.
Gujarat Co-operative Milk Marketing Federation (GCMMF) is India’s largest food products marketing organisation. It is a state level apex body of milk co-operatives in Gujarat which aims to provide remunerative returns to the farmers & also serve the interest of consumers by providing quality products which provide good value for money.
Organisation Chart of Marketing Department
Board of Directors
Managing Director
General Manager
Executive (marketing)
Assistant Officer (marketing)
Assistants
Senior Clerk
Products & Quality
Product is anything offered to the customers to satisfy their needs or wants. In other words, it gives utility to the customers. A product is at the centre of the marketing mix. All marketing programs are oriented towards providing products to the customers.
“The Panchmahal District Co-operative Milk Producers’ Union Ltd. Godhra” produces & sells various products such as Milk, Flavoured milk, Butter, Ghee, Buttermilk, etc. These products of the union offer the customers with very good quality and performance.
To maintain the quality of milk & milk products, the union has set up various Bulk Milk Cooling Units at society level. Presently, the union has set up such Bulk Milk Cooling Units at nearly 63 milk societies. Thus, the union continuously tries its best efforts to provide the best quality of milk to its customers.
PRODUCT LINE
Product line refers to a group of products that are closely related because they perform a similar function and are sold to the same customer and are marked through the same channel or make up to a particular price range.
To make product line decision the mgt. should have two types of information:-
First they should know the sales and profits of each item in the line. Secondly they must know how their product line compress with that of competitor's product line.
At Panchamahal dairy the decision regarding product line is not possible because it is a cooperative unit and therefore its primary aim is that of service and not of profits. Secondly, the products sold by the diary are of everyday necessities.
At Panchmahal Dairy, the marketing of milk is more profitable than marketing of ghee, but still the mgt. has to produce ghee and distribute it to the consumers.
Pricing Strategies
Price is the only element of marketing mix that produces revenue; all others produce costs. Price is also one of the most flexible elements, as it can be changed quickly, unlike product features & channel commitments. At the same time, price competition is the number one problem being faced by the companies.
In order to set the right price for its products, the union is required to first estimate the various costs, which it has to bear in acquiring the milk & producing its products. “The Panchmahal District Co-operative Milk Producers’ Union Ltd. Godhra” pays on an average Rs 275 per kilo fat to their milk producers. Thus the union sets the price for its milk on the basis of content of fat in the milk, i.e. higher the fat content, higher is the price of the milk.
The Panchmahal Diary being a farmer co-operative always has to keep both the interests of the farmers as well as it's consumers at heart while deciding the pricing policy
“The Panchmahal District Co-operative Milk Producers’ Union Ltd, Godhra” sets the price for its various types of milk as below:-
Milk Type Brand name & Price (500 ml)
Tonned Milk “Taaza”
3.0 fat
9.0 SNF
MRP Rs 10.00
Whole Milk “Amul Gold”
6.0 fat
9.0 SNF
MRP Rs 12.50
Standardized Milk “Amul Shakti”
4.5 fat
9.0 SNF
MRP Rs 11.50
Double Toned Milk “Slim & Trim”
1.50 fat
9.0SNF
MRP Rs 9.00
Distribution Channel
When the producer does not sell his goods directly to the final users, and between the producer & the end user, stands a set of intermediaries performing a variety of functions, these intermediaries constitute a marketing channel.
In “The Panchmahal District Co-operative Milk Producers’ Union Ltd, Godhra”, Milk agents are the part of distribution channel. These milk agents gather the information about the potential and current customers and they estimate the demand of milk per person & also the overall demand in the market. They provide for the successive storage & movement of milk from the union to the final customers.
The milk agents distribute the milk to the customers and collect money from them. Then they have to deposit this amount at the collection office. There are four collection offices at Godhra, Dahod, Lunawada & Halol.
Also, Panchmahal dairy has its own milk booths in the city from where milk is sold directly to the consumers.
The dairy has also started to provide secondary facilities in which the retailers with refrigeration facility are allowed to store milk.
Their storage capacity is less but is usually enough for the locals residing in the area.
FINANCIAL MANAGEMENT
Introduction to Financial Management
Organisation Chart
Basic Information
Capital Structure
Management of Fixed Assets
Management of Working Capital
Introduction to Financial Management
Financial Management is a special field which deals with money, that is, management of funds. Money occupies a key position in capitalistic economy of the modern age. One of the most important functions of the top level management is to raise finance at the right time & in a right quantity and also to use it in an effective way.
R.C. Osborn stated, “The finance function is the process of acquiring & utilising funds by business.”
The financial management of the company will have the following functions:
Ensuring a fair return to the shareholders Generating & building up surpluses, reserves for growth and
expansion Planning, directing & controlling the utilisation of finance so as
to ensure maximum efficiency of the available funds.
Thus, the importance of financial management cannot be over emphasised. In every organisation, where funds are involved, sound
financial management is necessary. Finance manager must realise that when a firm makes a major decision, the effect of the action will be felt throughout the enterprise.
Organisation Chart of Financial Department
Managing Director
Senior Manager
Manager
Senior Accounts Officer
Accounts Officer
Assistant Officers (3)
Assistants (2)
Senior Clerk (3)
Junior Clerk (2)
Basic Information (as per balance sheet)
Authorised share capital :5,00,00,000
Share capital(fully paid up) :4,39,49,600
Reserve fund & other funds :18,01,52,241
Depreciation fund :40,73,27,106
Loans(NDDB Prospective Plan Loans) :20,25,72,589
Current liabilities & provisions :1,17,44,24,551
Assets :85,79,09,944
Investments :2,53,50,000
Stock :26,39,47,809
Advances & debtors :23,99,56,550
Cash & Bank balance :63,02,60,721
Net Profit :89,98,937
Total Sales(from Trading and P&L a/c) :3,65,57,76,243
Capital Structure
The funds required by a business enterprise can be raised either through the ownership securities i.e. equity share & preference share, and creditorship securities i.e. debentures and/or bonds. A business enterprise has to maintain a proper mix of both these types of securities in a manner that both the cost & risk are minimum. The mix of different securities is portrayed by the firm’s capital structure.
Capital structure represents the mix of different sources of long term funds (equity share, preference share, long term loans, retained earnings, etc) in the total capitalisation of the company.
But since “The Panchmahal District Co-operative Milk Producers’ Union Ltd. Godhra” is not a company, but a co-operative society, therefore its capital structure consists of only ordinary shares or equity shares. The capital structure of the union does not consist of any preference share or debenture, but only equity share capital. The amount of fully paid up share capital of the union for the year
2008-09 is Rs 4,39,49,600 out of authorised share capital of Rs 5,00,00,000.
Management of Fixed Assets
Management of fixed assets is one of the most important functions of the finance department. There are basically two types of expenses:- revenue & capital. Capital expenditure is mostly done for long term such as purchase of assets.
It means the capital which is meant for meeting the permanent or long term needs of the business. In other words, fixed capital is required for the acquisition of those assets that are to be used over a long period.
Balance of fixed assets of “The Panchmahal District Milk Producers’ Union Ltd. Godhra” for the year 2008-09 is as follow:
Fixed Asset Rs
Gross Block 84,89,22,404
- Depreciation 40,73,27,106
Net Block 44,15,95,298
The fixed asset turnover ratio of the union is calculated as below:
F.A. Turnover Ratio =
=
= 8.28 times
This ratio indicates the extent to which the investments in fixed assets contribute towards sales. During previous year 2007-08, the F.A. turnover ratio of the union was 6.82. Thus there has been increase in the F.A. turnover ratio from 6.82 in the year 2007-08 to 8.28 in 2008-09. This indicates that the investments in fixed assets has been judicious for the union as compared to the previous year.
Management of Working Capital
Business capital is broadly divided into two parts: Fixed capital & Working capital. Working capital refers to the funds blocked up in materials, work in progress, finished goods etc. In a very simple term, working capital is defined as the capital invested in current assets.
Net WC = Total Current Assets – Total Current Liabilities
Total Current Assets of the union Rs
Stock 26,39,47,809
Advances & debtors 23,99,56,550
Cash & Bank balance 63,02,60,721
1,13,41,65,080
Total Current Liabilities of the union Rs 1,17,44,24,551
Net WC = C.A. – C.L.
= 1,13,41,65,080 – 1,17,44,24,551
= -4,02,59,471
During previous year 2007-08, the Net Working Capital of the union was :
1,14,28,03,544 – 1,14,57,97,871
= - 29,94,327
The net working capital of the union has been declined from -29,94,327 in 2007-08 to – 4,02,59,471 in 2008-09. This decrease is mainly due to decrease in trading stock & due from societies. Thus, the debtors of the union have decreased, and the profitability has been decreased due to increase in cash received from sales.
CONTRIBUTION OF THE UNION
AWARDS & ACHIEVEMENTS
CONCLUSION
Recommendations:
1. Dairy should arrange a good Home delivery arrangement
2. Dairy should see to word’s new product like
3. Dairy should balance the price of milk like (Panchamrut) with quality of milk in terms of fat as per consumer per capital
4. Dairy should try to see opening new centers in certain areas and provides easy availability of Dairy milk
5. There should be special department in the panchamrut Dairy where customer can contact and knew about product range and also can apply complain of milk.
6. Dairy should improve up the co-operative society so that the timely availability of milk.
7. Milk should not be available at the morning period of day but maid available to all the period of day so selling rate is increase.
8. Dairy should improve the advertisement at the morning period of day but printing of wall advertisement of publicity area like bus station, Railway station and also an local areas.
9. Dairy should focus not only on its profit but also satisfaction of customer with supply of good quality milk with price.
BIBLIOGRAPHY