A synopsis on

“A Comparative analysis of Labour Cost Management

before and after TQM implementation with reference to
Karnataka Milk Federation (KMF)”

Master of Commerce

Bangalore Central University, Bangalore.

POOJA M
REG NO: CM202025

BMS COLLEGE FOR WOMEN

Bugle Rock Road, Gandhi Bazaar, Basavanagudi
Bangalore Karnataka-560004
 A comparative analysis of Labour Cost Management before and after
TQM implementation with reference to Karnataka Milk Federation
(KMF).

1.INTRODUCTION
This study is on Quality Management in KMF Milk Unions and the analysis of Labour Cost
Management before and after TQM. Quality Management in Milk Cooperatives Quality, in
simple terms, it can be defined as the sum of the features and characteristics present in a
product or service that bears on its ability to meet the purpose for which the product or
service is created and satisfy the consumers consistency over long period of time.
In every organization TQM plays a very important role to achieve organisational objectives,
Karnataka Milk Federation is one such organization which implements TQM in its operation.
Total quality management is an approach to long-term success through customer satisfaction.
In a TQM effort, all members of an organization participate in improving processes, products,
services, and the culture in which they work, Impact on the Labour cost Management plays a
vital role in this criteria, This research work also describes Labour Cost Management with
the help of data analysis covering the different sections of the labour cost management, cost
controlling techniques, monitory and non-monitory benefits to labour, changes after
implementing TQM are some of the important concepts selected for this study.
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2.REVIEW OF LITERATURE
1. Parameswara naik. J and R. Senthil Kumar
Article name: - Community Milking Centre: A Success story of Karnataka Milk
Federation

This paper examines the importance and the success story of the KMF, Total Quality
Management. Here it describes Community Milking Centres (CMC) implies a change in the
traditional milk production and collection system. Karnataka Milk Federation (KMF) started
establishing community milking centres for the benefit of dairy farmers. It is highly helpful in
maintaining hygiene and quality of the milk production and fair payment system as well as
cost management. This article also tells us how the performance of the Indian Dairy sector
over the last three decades has been extremely impressive where KMF is also one of them
and vital contribution of KMF to Indian Dairy Sector.

(Viewed: www.researchgate.net )
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2. DR. Rajkumar Salgar, Anandan Priya

Article name: - Karnataka Dairy: Karnataka co-operative milk producers federation

limited (KMF), Employment, India, Karnataka.

In this paper we can investigate Dairy farming in India is in ‘all season’ business. Efficient
management of a dairy farm is the key to success. Objectives of this study is to the overview
of KMF in Karnataka and also analyses the growth and development of KMF in Karnataka.
Owing to conductive climate and topography, animal husbandry, dairying and fisheries
sectors have played prominent socio-economic role in India. They further also play a
significant role in generating gainful employment in the rural sector, particularly among the
landless, small, and marginal farmers and women empowerment. KMF has played a pivotal
role in strengthening the cooperative movement in the state since its inception.

(Viewed: www.ijirt.org)
………………………………………………………………………………………………………………

3. M. S. Ramachandra and G. Made gouda

Article Name: - Analysing the Service Delivery of KMF Nandini an Empirical Study

This paper which concentrates on researching the service delivery of KMF Nandini. The
empirical paper attempts to identify the perceptions of consumers towards service delivery of
KMF Nandini. This study covered the geographical areas of Karnataka Co-operative Milk
Producers Federation (KMF) which includes the cities of Bangalore, Mysore, Mandya, Kolar,
Shimoga, Dharwar and Tumkur. The Study will concentrate primarily on the KMF based milk
unions. The paper tries to identify the gaps between consumer expectations and the actual
delivery of KMF Nandini.
 (viewed : www.researchgate.net)
…………………………………………………………………………………………………

4. Dr. N. Ramanjaneyalu

Assistant Professor, Kousali Institute of Management Studies, Karnatak University,

Dharwad

Article Name: Comparative Analysis of Milk Products With Respect To Its Competitors
With Special Reference To Karnataka Milk Federation (KMF) At Dharwada City,
Karnataka, India.

This paper describes the customer's behaviour towards Nandini milk products and to
understand the expectations of the customers towards milk products and the retailers’
expectations and satisfaction level which will in turn help to take appropriate action by the
management for removing the short falls. It’s also justify how to survive competitive attacks
than the mere purveying of goods or services or an over reliance on aggressive pricing
models. The performance considering how well the milk Products, service meets customer
preferences and expectations.

(Viewed: www.ijirt.org)
………………………………………………………………………………………………………………

5.R.S. Geetha and P.S.SriKantha Murthy

Article Name: - Evolution of Dairy Cooperatives in Karnataka: A Special Focus on

Women’sk Dairy Cooperatives.

Asian Journal of Agricultural Extension, Economics & Sociology, page 1-7

Published: 11 August 2021

This paper which specifies on the secondary data and aimed to study dairy cooperatives’
evolution and especially those involving women in Karnataka. In India and Karnataka, the
analysis indicated that growth in milk production has increased significantly in the past 3
decades and overall, except during 2000-01 to 2009-10 period for Karnataka.it also specifies
As of July 2020 there were 14 Milk Unions covering all the districts of the state with 14682
Dairy Cooperatives functioning and 25.30 lakh milk producers. The total number of WDCs
registered in Karnataka is of 4494 and currently functioning ones among them is 4046.
Around 60 per cent of WDCs are set up through STEP in Karnataka over the years.

(Viewed: www.ijirt.org)

3.STATEMENT OF PROBLEM
This project work is to find out the impact on the labour cost, strategies undertaken to manage
the labour cost, monitory and non-monitory benefits provided by the KMF to their labours and
changes in their operational activity before and after implementation of the Total Quality
Management (TQM) which describes both advantages as well as disadvantages of TQM on the
labour cost management.
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4.SCOPE OF STUDY
Management needs to know the Labour preference information to take the right decision in the
decision-making process. Survey on the requirements expected by the labours can produce
favorable or unfavorable result. This also helps to understand the mentality of the labour so
that management find a possible way to fulfill the expections of the labour which indirectly
helps the KMF to maintain good productivity, quality and co-opeartion within the organisation.
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5.OBJECTIVE OF STUDY

➢ To Know the importance of Labour costs incurred in the Organization.

➢ To Study the Reason for change in the Labour cost After TQM implementation.

➢ To study the quality initiatives undertaken by the milk unions which are part of Karnataka

Milk Federation.

➢ To determine the contribution of KMF towards Corporate Social Responsibility (CSR).

➢ To suggest certain policy initiatives to improve the working of the milk.

➢ To Study the outcome of Labour Cost Expenses

➢ To study and understand the process of record-keeping and accounting of Labour related

expenses

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6.RESEARCH METHODOLOGY
❖ TYPE OF STUDY
The area of proposed study is conducted in KMF, Nandini Milk Dairy, Bangalore. The study
is descriptive in Nature. The data has been collected through primary as well as Secondary
source through the questionnaires, books, journals, old reports, and annual reports were used.
In this research paper, the methodology section allows us to critically evaluate a study’s overall
validity and reliability.
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7.SOURCE OF DATA
Most often it is found that data available are inadequate and hence it becomes necessary to
collect data that are appropriate.it all depends upon context of financial implications, time
available and interest and other resources. The present study is based on both primary and
secondary data.

8.DATA ANALYSIS AND INTERPRETATION

For this study raw data is collected with help of primary and secondary source, tabulated using
statistical tools. Analysis work will be based on the computation of various percentages,
graphs, and other visual representation through the application of well-defined statistical tool.

9.LIMITATION OF STUDY
➢ It was assumed that the information provided by respondents are true in nature.
➢ The company’s certain policies cannot import full credentials.
➢ The study can be limited to the extent of available data.

10.CONCLUSION
The research work on Quality Management in KMF milk unions and the Labour Cost
Management of Nandini milk consumers in Karnataka will give me great opportunity to
understand the Indian White Revolution in detail, through this research I can also get an
opportunity to interact with the Labours, customers and to get a first-hand personal account of
the quality and service offered by KMF agents. Karnataka Milk Federation has no doubt done
a great job to reach this stage. They have now grown big, and a certain amount of complacency
has set in. It is time for them to relook at their working at all levels and make efforts to further
improve on quality, productivity, cost reduction and customer service.

11.CHAPTER SCHEME

CHAPTER – I: Introduction

This chapter gives detailed introduction to the topic.

CHAPTER – II: Research design

This chapter consists of title of the study, review of literature, objective of the
study, scope of the study, research methodology, and limitation of the study.
CHAPTER – III: Respondents profile

The respondents who have been in there for more than 5 years and doing Petty
business will be considered for this study.
CHAPTER – IV: Analysis and Interpretation

This chapter consist of data analysis and interpretation. It also shows how data
is collected, classified, tabulated and analysed.
CHAPTER – V: Summary of findings & suggestion and conclusion

This chapter provides the information about findings, conclusion and

suggestions.
BIBLIOGRAPHY

APA (American Psychological Association) format.

Reference, articles, websites, research papers.
ANNEXURE

A supporting data – questionnaire.