DR. D. Y.

PATIL COLLEGE OF AGRICULTURE BUSINESS

MANAGEMENT, AKURDI, PUNE-44

PROJECT REPORT
ON

STUDENT READY PROGRAMME OF

AGRI-BUSINESS MANAGEMENT

2021-2022
BY
MR. Rushikesh Balwant Kale

REGISTRATION NO.: ABMP- 38/2017

SUBMITTED TO

DR. D. Y. PATIL COLLEGE OF AGRICULTURE BUSINESS

MANAGEMENT, AKURDI, PUNE-44

(Affiliated to Mahatma Phule Krishi Vidyapeeth, Rahuri) B.Sc(HonS)

(AGRI-BUSINESS MANAGEMENT)

A PROJECT REPORT ON

SRP PROGRAMME OF

AGRI-BUSINESS MANAGEMENT 2020-21

1
 SUBMITTED TO
MAHATMA PHULE KRISHI VIDYAPEETH, RAHURI-413722
MAHARASHTRA STATE (INDIA)

BACHELOR OF BUSINESS ADMINISTRATION IN AGRICULTURE

BY

MR. Rushikesh Balwant Kale

REGISTRATION NO. ABMP-38/2017

In Partial fulfilment of the requirement for

the SRP PROGRAMME (2020-2021)

Prof. S.N. Patil Dr. Tai. Deokate Dr. M. D. Jagtap

(Co-Ordinator) (DI’s Nominee) (Principal)

Prof. S. R. Benke Prof. V. B. Gholap Prof. M. B. Nichit

(Committee Member) (Committee Member) (Committee Member)

2
 CANDIDATES DECLARATION

I hereby declare that this report or a part there of has not been submitted by me or
any person, any other university or Institute for a degree or Diploma.

Place: Akurdi Signature:

Date: Rushikesh Balwant Kale
(Reg. No. ABMP-38/2017)

3
 DR. D. Y. PATIL COLLEGEOF AGRICULURE BUSINESS MANAGEMENT,
AKURDI, PUNE - 44.

(Affiliated to MAHATMA PHULE KRISHI VIDYAPEETH, RAHURI)

CERTIFICATE

This is to certify that the Project Report on SRP is of Original Work carried-out by
MR. Rushikesh Balwant Kale Reg. No. ABMP - 38/2017 and is being submitted for academic
fulfillment for the Student Ready Programme 2020-2021 in Dr. D.Y .Patil College of Agriculture
Business Management, Akurdi, Pune. No part of the report has been submitted for any other
degree or diploma.
The assistance and help received during the course of this investigation has been duly
acknowledged.

Prof S. N. Patil Dr. M. D. JAGTAP

(Co-ordinator) (Principal)

Place: Akurdi

4
 ACKNOWLEDGEMENT

I have taken efforts in this project. However, it would not have been possible
without the kind support and help of many individuals and organizations. I would like to extend
my sincere thanks to all of them. This project contains imprints of all those who had directly or
indirectly helped me and give kind support in completing this Student Ready Programme. At the
same time of preparing this report. I express my sincere thanks to all of them.
I would specially thank to Mr. Babaji Lakshman Murhe (Host Farmer), Mr.
Mahesh Fargade(FPO) who had spent their valuable and precious time for completion of this
report at every stage their knowledge, experience and guidance is very valuable.
I would like to express my sincere thanks to, University representative Dr.Tai.Deokate
(DI’sNominee) and Dr. M. D.Jagtap (Principal) for their guidance to complete the report.
I express my special thanks to Prof. S. N Patil (Coordinator), Prof. M.B. Nichit
(Committee Member), Prof. V. B. Gholap (Committee Member), Prof.S. R. Benke, (Committee
Member) for their constant guidance. I would thank to them for their encouragement for my
project.

I would like to thank all above respected persons for guidance for successful
completion of this project and preparing report.

Rushikesh Balwant Kale

ABMP-2017/38

5
 RAWE PROGRAMME

Sr. No. Particulars Pg. No.

A 1 Introduction 11
1.1 Introduction to study 11
2 Methodology 12
2.1 Selection of village 12
2.2 Collection of data 12
2.3 Analysis of data 12-13
B 1
1.1 Result and discussion 16
1.1 General information of village 16
1.2 Satellite view of village 17
1.3 7/12 extract of farmer 18
2.1 Geography of village 19
2.2 Demography of village 20
3.1 Details of village infrastructure 21
3.1 Details of community buildings 21
3.2 Schemes implemented by grampanchayat 22
3.3 Info related to agri-business activities 23
4.1 Information of host farmer 24
4.2 Information of family members of host farmer 25
5.1 Details of assets 26
Land details 26
Sources of irrigation and irrigated area 26
5.2 Details of household assets 27
6.1 Information about machinery and tools 28
7.1 Land use pattern of host farmer 29
7.2 Cropping pattern of host farmer 30
7.3 Abstract table 31
8.1 Cropping intensity table 32
8.2 Depreciation and interest on fixed capital 34
9.1 Distribution of depreciation on different crops 36
9.2 Distribution of interest on fixed capital on different crops 37
9.3 Distribution of incidental charges on different crops 38
9.4 Distribution of land revenue on different crops 39

6
9.5 Distribution of irrigation charges on different crops 40
10.1 Values per crop 42
11.1 Crop wise inputs used by host farmer for tomato crop 44
11.2 Input management of tomato crop 45
11.3 Per hectare cost of cultivation of tomato crop 46
11.4 Yields of tomato crop 48
11.5 Analytical measures of farm income used for tomato crop 48
12.1 Crop wise inputs used by host farmer for cauliflower crop 49
12.2 Input management of cauliflower crop 50
12.3 Per hectare cost of cultivation of cauliflower crop 51
12.4 Yields of cauliflower crop 53
12.5 Analytical measures of farm income used for cauliflower crop 53
13.1 Crop wise inputs used by host farmer for onion crop 54
13.2 Input management of onion crop 55
13.3 Per hectare cost of cultivation of onion crop 56
13.4 Yields of onion crop 58
13.5 Analytical measures of farm income used for onion crop 58
14.1 Crop wise inputs used by host farmer for wheat crop 59
14.2 Input management of wheat crop 60
14.3 Per hectare cost of cultivation of wheat crop 61
14.4 Yields of wheat crop 63
14.5 Analytical measures of farm income used for wheat crop 63
15.1 Crop wise inputs used by host farmer for groundnut crop 64
15.2 Input management of groundnut crop 65
15.3 Per hectare cost of cultivation of groundnut crop 66
15.4 Yields of groundnut crop 68
15.5 Analytical measures of farm income used for groundnut crop 68
16.1 Crop wise inputs used by host farmer for maize crop 69
16.2 Input management of maize crop 70

7
16.3 Per hectare cost of cultivation of maize crop 71
16.4 Yields of maize crop 73
16.5 Analytical measures of farm income used for maize crop 73
17.1 Crop wise inputs used by host farmer for sugarcane crop 74
17.2 Input management of sugarcane crop 75
17.3 Per hectare cost of cultivation of sugarcane crop 76
17.4 Yields of sugarcane crop 78
17.5 Analytical measures of farm income used for sugarcane crop 78

18.1 Farm income measures 80

18.2 Comparison between BC ratio of different crops 81
19.1 Alternative cropping pattern 83
20.1 Alternative crop soyabean 84
21.1 Comparison between present cropping pattern and alternative cropping 89
pattern
22.1 Problems and suggestions 90

8
 SPW PROGRAMME

Sr. No. Particulars Pg. No.

1.1 Objectives 93
1.2 Methodology 94
2.1 Analysis of data 95
2.2 Formulae 96
3.1 World milk scenario 97
3.2 Milk production in world 98
4.1 Present status of India’s milk production 99
4.2 State wise milk production 100
5.1 General information of selected village 101
6.1 Documents required for establishment of dairy 102
6.2 Procedure for establishment 103
7.1 Identification of critical areas 104
7.2 Product range 105
7.3 Raw material procurement network 107
8.1 Raw material used for dahi 108
8.2 Procurement process of raw material 109
9.1 Machineries and equipments used 110
10.1 Processing of raw milk 111
10.2 Flow diagram of dahi 112
11.1 Operation management 114
11.2 Quality management 115
11.3 Nutritional info 116
11.4 Quality standards 117
15.1 Share of dahi 118
16.1 Salary of manpower 119
16.2 Investment on machinery 121
17.1 Capital investment of Mahadev dairy 122
17.2 Estimation of cost of production 123
18.1 Fixed cost of dahi 124
18.2 Variable cost of dahi 125
18.3 Total processing cost of dahi 127

19.1 Cash flow statement 128

9
19.2 Gross income 129
20.1 BC ratio 130
21.1 Net present worth 132
21.2 IRR 133
22.1 Break even analysis 134
22.2 BEP monitory terms 135
23.1 Margin of safety 136
23.2 Percentage of margin of safety 137
24.1 Marketing management of dahi 138
24.2 Marketing cost 139
24.3 Producers share in consumer rupee 140
25.1 Price spread 141
25.2 Marketing functions 142
26.1 SWOT analysis 143
27.1 Problems and suggestions 144
28.1 Conclusion 145
29.1 Experience gained 146

10
1. INTRODUCTION
1.1 Introduction of the study
Farmer is a good manager and he is facing my challenges during production
management. Therefore, agri-business management has got prime position in the welfare
of farming community. In this context, the students of agri-business management are
exposing themselves and get acquainted with the input management of crops taken by
farmers, with in depth practical knowledge. In order to acquire this knowledge, student
undergo training programme of one month in villages entitled Agricultural Production
Management Programme.

11
 2. Methodology
2.1 Selection of the village
Selected village was Kuruli Goan (Murhe Wasti) Survey was conducted in the
village-Kuruli, In the village it had been observed that more farmers had more than 6
acres land with multiple cropping patterns.
2.2 Collection of data
Primary data- It was collected from the Sarpanch, farmers of the village by taking
interviews. The data collected was related to the farm operations, farmers general
information, his assets, economics, input management, cropping pattern etc.
Secondary data- It was collected from Talathi office, gram panchayat, internet,
agricultural books etc. The data was related to the general information of the village,
land information of the farmers, recommended input management practices for various
crops.

2.3 Analysis of data

The data was analysed by using simple tabular methods, graphical representation,
statistical and mathematical tools. Some of the analytical tools are:

 Cropping Intensity = Gross Crop Area/Net Crop Area × 100

 Original Value –Junk Value

Depreciation = Useful Life
 Irrigation Charges for Each Crop =
 MMC × Irrigation Hours + (Interest on Irrigation Charges) * Area under crop

Gross Crop Area

12
 Total Incidental Charges
 Incidental Charges For Each Crop = × Crop Area
Gross Cropped Area

Total Land Revenue

 Land Revenue = × Crop Area
Gross Cropped Area

Total Interest On Fixed Capital

 Interest on Fixed Capital for Each Crop = ×
Crop
Gross Cropped Area
Area
Total Depreciation Charges
 Depreciation Charges for Each Crop = × Crop
Area
Gross Cropped Area

13
 Cost A = Total working capital + Interest on working capital +
Depreciation on implements, machinery and building.

 Cost B = Cost A + Interest on fixed capital excluding land + Rental

value of owned land.

 Cost C = Cost B + Family labour charges + Supervision charges

 Farm Business Income (F.B.I.) = Gross income – Cost A

 Family Labour Income (F.L.I.) = Gross income – Cost B

 Net Income (N.I.) = Gross income – Cost C

 Farm Investment Income = FBI – Family Labour Charges

 Benefit-Cost Ratio = Gross income/ Cost C

 Per hectare cost of cultivation = Net cost C/ Area (ha.)

 Per quintal cost of cultivation = Net cost C/ Yield (Qtl.)

14
15
1.1 Results and discussions
Table no.1

Above table states the information of location of the village and the sarpanch of
the village

16
1.2

Above image shows the satellite view of village (Kuruli)

17
1.3

Above image consist the information of 7/12 of the farmer.

18
2.1
Table no.2

Above table provides the geographical information of the village in hectares.

19
2.2
Table no.3

Above table provides the info about various demographical aspects of the village i.e literacy
rate ,death rate.

20
3.1
Table no. 5 & 6

Above table gives the information about villages’s community buildings and cultural sites.
And schools in the village.

21
3.2
Table no.7

Above table gives the information about various schemes of central gov. and state gov.
implemented by Grampanchayat.

22
3.3 Table no.8

Above table gives the information about various agro-processing units and its
numbers in village

23
4.1
Table no.9

above table gives the detailed information about the host farmer

24
4.2
Table no.10

Above table provides the information about farmer’s family and no. of members in it

25
5.1
Table no.11

Above table gives the detail info about the farmers farm and irrigation resources and also
detail info about the assets of the farmer, The total value of building assets of farmer has been
12,00,000 rupees, Total land is irrigated with the help of well as well as the canal water , the
soil type is black heavy soil.

26
5.2
Table no.12 & 13

Above table provides in detail information of the assets of the farmer, it consist of cow’s. The
total value of house hold assets is 1,12,900 ₹.

27
6.1
Table no.14

Above table gives the information about various machineries on the farm of host farmer.
The total value of implements and machineries owned by farmer has been 17,68,550 ₹.

28
7.1
Table no.15

Above table represents info regarding the land use pattern of host farmer. The total land of
farmer is 2.82 hectares, out of which 2.42 hectares is cultivable land.

29
7.2
Table no.16

The cropping pattern is an indicator of the economic / financial of the selected host farmer.
The gross cropped area of the host farmer was 5.0 ha. The host farmer has cultivated Tomato
and Cauliflower crops in Kharif season in the study year. In Rabi season Onion , Wheat ,
Groundnut were the crops cultivated by the host farmer. In summer season Maize was the
only crop cultivated by the host farmer and Sugarcane was the perennial crop cultivated by
farmer.

30
7. 3

Table no.17
Above table provides abstract info about all the different values calculated in project.

31
8.1 Table no.18

32
33
8.2
Table no.19

Above table shows the rate of depreciation on different implements and their present value
.

34
 Table no.20
Above both the tables consist the info of machineries and depreciation on them. Total fixed
capital is 17,68,550 ₹, the total depreciation value is 61,790.35 ₹.

35
9.1
Table no.21

Above table shows the distribution of depreciation on different crops, total depreciation
charges are 61,790.35 ₹.

36
9.2
Table no.23

Above table shows the distribution of interest on fixed capital on different crops, total value
is 1,76,855 ₹ and total area is 5.0 hac.

37
9.3
Table no.24

Above table gives the info of distribution of incidental charges on different crops . total
incidental charges are 4,000 ₹ .

38
9.4
Table no.25

Above table represents the information of the distribution of land revenue on different crops.
Total land revenue is 300 ₹. As per the information provided by the farmer.

39
9.5
Table no.26

Above table consists the info of the irrigation charges on different crops. which is calculated
according to formulae given above. MMC is 29.86 .

40
9.6 Table no.27

Above table provides the info about irrigation hours and times of various crops. The total
irrigation charges are 34,597.88 ₹ .

41
10.1 values per crop
Table no.28

Above table presents the information about different charges and values calculated until
now by using adequate formulae. It consists value calculated of all the crops.

42
43
11.1

44
11.2
Table no.29

Above table provides the info about fertilizers used by the farmers. Against the doses
recommended by university.

45
11.3 Table no.30

About table provides info about various inputs used by farmers for tomato crop. Total
working capital is 23,874.64 ₹.

46
11.4
Table no.31

From the above table it is revealed that the , total cost of cultivation (cost C) of Tomato crop
was 1,75,653.09 ₹. The most important item of Cost C was Rental value of owned land
which accounted of 80,000 ₹ (45.54 %). The other items of cost C were cost of fertilizer,
cost of seed and cost of plant protection with corresponding costs of 5600 ₹ , 774 ₹ , 720 ₹.
It was observed that, Cost A accounted 21.89 % of the total cost of cultivation and Cost B
accounted 87.57 % of the Cost C .

47
11.5
Table no.32& 33

Above table consists the analytical measures of farm income. From the above table it is
estimated that net income obtained by farmers was 3,04,346.91 ₹ and BC ratio was 2.73.

48
12.1

49
12.2
Table no.35

Above table show the amount of fertilizers used by farmer as compared to recommended by
university.

50
12.3
Table no.36

Above table gives the info about various inputs used by farmers for cauliflower crop. The
total working capital is 38,162.2 ₹.

51
12.4
Table no.37

From the above table it is revealed that the , total cost of cultivation (cost C) of Cauliflower
crop was 1,28,236.3 ₹. The most important item of Cost C interest on fixed capital which
accounted of 35,371₹ (27.58 %). The other items of cost C were cost of fertilizer, cost of
seed and cost of plant protection with corresponding costs of 8,125₹, 750₹, 5,625₹. It was
observed that, Cost A accounted 41.22 % of the total cost of cultivation and Cost B accounted
94.80 % of the Cost C .

52
12.5
Table no.38 & 39

Above table shows the analytical measures of farm income , It has been estimated that Net
income of farmer is 71,763.7 ₹ and BC ratio is 1.55 .

53
13.1

54
13.2
Table no.40

Above table shows the fertilizers used by farmer as compared to doses recommended by
university.

55
13.3
Table no.41

Above table shows the various inputs used by farmer for onion crop , the total working
capital is 48,580 ₹.

56
13.4
Table no.42

From the above table it is revealed that the , total cost of cultivation (cost C) of Onion crop
was 1,63,064.03 ₹. The most important item of Cost C was rental value of land which
accounted of 55,555.56 ₹ (34.05%). The other items of cost C were cost of fertilizer, cost of
seed and cost of plant protection with corresponding costs of 5900₹, 1416₹, 11,666.67₹. It
was observed that, Cost A accounted 39.19 % of the total cost of cultivation and Cost B
accounted 94.95 % of the Cost C .

57
13.5 Table no.43 & 44

Above table shows the analytical measures of farm income. It has been estimated that Net
income obtained by farmer is 170269.3 ₹ and BC ratio is 2.04.

58
14.1

59
14.2
Table no.45

Above table gives the information about fertilizer dose used by farmer as compared doses
recommended by university.

60
14.3
Table no.46

Above table shows the various inputs used by farmer for onion crop. The estimated value of
total working capital is 35,528.8 ₹.

61
14.4
Table no.47

From the above table it is revealed that the , total cost of cultivation (cost C) of Wheat
crop was 1,17,040.74 ₹. The most important item of Cost C was interest on fixed capital
which accounted of 35,371 ₹ (30.20%). The other items of cost C were cost of fertilizer, cost
of seed and cost of plant protection with corresponding costs of 6,100₹, 850₹, 8,000₹. It was
observed that, Cost A accounted 42.78 % of the total cost of cultivation and Cost B accounted
93.37 % of the Cost C .

62
14.5
Table no.48 & 49

Above table shows the analytical measures of farm income, and it has estimated that farmer
obtained 25959.26 ₹ in net income and BC ratio is 1.22 .

63
64
15.1

65
15.2 Table no.50

Above table shows the fertilizer doses used by farmer as compared to doses recommended by
the university.

66
15.3

above table gives the information about various inputs used by farmer , it has estimated that
total working capital is 55819.5 ₹ .

67
15.4
Table no.52

From the above table it is revealed that the , total cost of cultivation (cost C) of Groundnut
crop was 1,78,031.35₹. The most important item of Cost C was rental value of land which
accounted of 60,000 ₹ (33.70%). The other items of cost C were cost of fertilizer, cost of
seed and cost of plant protection with corresponding costs of 5250₹, 750₹, 22,000₹. It was
observed that, Cost A accounted 40.80 % of the total cost of cultivation and Cost B accounted
94.37 % of the Cost C .

68
15.5
Table no.53 & 54

Above table shows the analytical measures of farm income of crop . it has been estimated that
net income obtained farmer is 181968.65 ₹ and BC ratio is 2.02 ,

69
16.1

70
16.2
Table no.55

Above table shows the fertilizers doses used by farmer as compared doses recommended by
university in maize crop.

71
16.3
Table no.56

Above table shows the various inputs used by farmer for maize crop , it has been estimated
that total working capital is 59559.75 ₹ .

72
16.4
Table no.57

From the above table it is revealed that the , total cost of cultivation (cost C) of Maize crop
was 1,45,827.61 ₹. The most important item of Cost C was Interest on fixed capital which
accounted of 35,371 ₹ (24.25%). The other items of cost C were cost of fertilizer, cost of
seed and cost of plant protection with corresponding costs of 3,750₹, 4,000₹, 16,500₹. It
was observed that, Cost A accounted 51.80 % of the total cost of cultivation and Cost B
accounted 93.87 % of the Cost C .

73
16.5
Table no.58 & 59

Above table shows the analytical measures of farm income . it has estimated that net income
obtained by farmer is 10022.39 ₹ and BC ratio is 1.06 .

74
17.1

75
17.2
Table no.60

Above table shows the comparison between fertilizer dose used by farmer and fertilizer dose
recommended by university

76
17.3
Table no.61

Above table shows the various nutrients used by farmer for sugarcane crop , it is estimated
that total working capital is 39781.52 ₹.

77
17.4
Table no.62

From the above table it is revealed that the , total cost of cultivation (cost C) of Sugarcane
crop was 1,88,703.62 ₹. The most important item of Cost C was rental value of land which
accounted of 92,187.5 ₹ (48.80%). The other items of cost C were cost of fertilizer, cost of
seed and cost of plant protection with corresponding costs of 6,300₹, 2,400₹, 9,000₹. It was
observed that, Cost A accounted 28.90 % of the total cost of cultivation and Cost B accounted
96.5 % of the Cost C .

78
17.5
Table no.63 & 64

Above table shows the analytical measures of farm income used , it is estimated that net
income obtained by farmer is 364421.38 ₹ and BC ratio is 2.93 .

79
18.1
Table no.65

Above table shows various farm income measures of crops taken by farmer throughout the
whole year.

80
18.2
Table no.66

Above table provides the information about BC ratios of different crops. The highest
BC ratio is of Sugarcane crop 2.93, and which is followed by Tomato which is 2.73 .

81
19.1
Table no.67

Above table shows the alternative cropping pattern in which maize is replaced by
soyabean crop which has higher BC ratio. The total gross value is 18,40,125 ₹.

82
20.1

83
20.2
Table no.68

Above table shows the fertilizer dose used by farmer in soyabean crop.

84
20.3 Table no.69

Above table shows the various nutrients used by farmer in crop. It is estimated that total
working capital is 25434.75 ₹.

85
20.4
Table no.70

From the above table it is revealed that the , total cost of cultivation (cost C) of Soyabean
crop was 1,13,533.6 ₹. The most important item of Cost C was rental value of land which
accounted of 35,371 ₹ (31.10%). The other items of cost C were cost of fertilizer, cost of
seed and cost of plant protection with corresponding costs of 2500₹, 1750₹, 3,750₹. It was
observed that, Cost A accounted 34.79 % of the total cost of cultivation and Cost B accounted
95.30 % of the Cost C .

86
20.5
Table no.71 & 72

Above table shows the analytical measures of farm income , and it is estimated that net
income obtained by farmer is 86466.4 ₹ and BC ratio is 1.76 .

87
21.1
Table no.73 & 74

88
89
90
91
92
93
94
95
96
22.1 Table no.75

97
98
99
1.1

100
1.2

101
2.1

102
2.2

103
3.1
Table no.1

Above table shows the information about milk production all over the world and at which
rank does India stands. In 2019-20 the total milk production in India was 182.07 MT’s .

104
3.2

105
4.1

106
4.2

107
5.1 Table no.2

Above table provide detail information about the selected diary unit and it’s own. Such as
type of ownership and establishment year.

108
6.1

Above data give’s insight into which documents are required while establishing a dairy unit
and which norms according to government standards has to be followed .

109
6.2

Above data provides information in flow chart format about procedure of establishment.

110
7.1

111
7.2

Above images and data gives info about the various product range in MAHADEV Dairy .

112
7.3

113
7.4

114
8.1

Above images provide info about the raw material required for production of Dahi , this
includes Milk , SNF and most important Culture.

115
8.2

116
9.1

117
10.1

118
10.2

119
120
11.1

121
11.2
Table no.3

Above data provides detail information about quality management in dahi and also the
nutritional of Dahi.

122
11.3
Table no.4

Above table and data gives the in detail info about the nutritional aspects about dahi and also
info about its shelf life.

123
11.4

124
15.1
Table no.5

Above table gives information about various products available in MAHADEV dairy and
their production throughout the year and their product share.

125
16.1

Above table states the salary of temporary manpower in MAHADEV dairy and their total
annual salary.

126
127
16.2
Table no.7

Above table provides info about investment made on machineries for production and
processing of milk and milk products , and also the amount of specific machineries is
provided in the table. The total is 2,25,265 Rs.

128
17.1 Table no.8

Initial capital investment of Mahadev dairy processing unit was 8,67,315₹, amongst the total
investment, maximum cost was incurred on land ( 38.04 %) followed by machinery (25.97%)
and construction of unit (18.44%).

129
17.2 Table no.9

Above both the tables provide info about depreciation on various particulars according to the
product share and its grand total. The total depreciation cost is 1,22,669.89₹ and according to
product share it is 19,255.11₹ .

130
18.1

131
18.2
Table no.10

Annual operating cost of Mahadev diary processing unit was 4,37,325 ₹. In this maximum
item of cost was Raw Milk accounting 1,29,600 ₹ (29.63%).

132
133
18.3

From the above information it was revealed that, the total cost of Dahi production was
40.42 ₹ / kg, in which fixed cost constituted 3.92 ₹/ kg and variable cost accounted was
36.50 ₹ / kg. in this fixed cost, Building has a lion’s share which constituted 40,590₹
(33.08%) followed by Machinery cost 27,707.59₹ (22.58%).

134
19.1
Table no.11

Above table is the cash flow statement of MAHADEV dairy according to Dahi’s share in it ,
this table includes intial investment made by processing unit . it includes total fixed cost of
last 5 years and also the variable cost. This table helps to tell about the financial feasibility og
the processing unit.

135
19.2

136
20.1
Table no.12

Above table provides data which is required in calculating the BC Ratio , 15 % discount
factor is taken ,present worth of cost and present worth of benefit is calculated in it. BC Ratio
is calculated by dividing PwB by PwC .

137
138
21.1
Table no.13

139
21.2

Benefit cost ratio of the project was 1.81 % which is greater than the unity indicated that the
project was economically viable. Internal rate of return was 23 % which was higher than the
interest rate by which borrowers receive funds from the financial institution indicated that,
the said project was financially feasible. It shows that, this project is financially feasible.
Similarly NPW of the project was also positive.

140
22.1

141
22.2

142
23.1

143
23.2

144
24.1

145
24.2
Table no.14

146
24.3

147
24.1
Table no.15

Above table gives information about producers share in consumer rupee as it is very high due
the direct sell of product from producer to consumer.

148
24.2

149
25.1

150
26.1

151
27.1

152
28.1

153
154