A Desk Research Report

On

Enterprise Analysis for AMUL India & Mother Dairy

Submitted in fulfilment of the requirements for the subject

Enterprise Analysis

Semester: I

By

S.No Name of the Student Roll. No

1. SUDHA KUMARI
2. AYUSHI RAJANANDINI
3. SONIYA THAKUR
4. VAIBHAV WAGH

Under the guidance of Prof. Gaurav Petkar

At

RIIM-TASBM

Batch: 2022 – 24
Division: - E3

1
 CERTIFICATE

This is to certify that the project report on “Amul India and Mother Dairy”
which is been submitted as part of desk research of “MBA Employability
Semester I” to “RIIM-TASBM.” It is an authentic record of our genuine work
done under the guidance of prof. Gaurav petkar of “Enterprise Analysis as Desk
Research.”

We further certify that: -

1. The work contained in the report is original and has been done by us

under the general supervision of the faculty member.

2. We have followed the report guidelines provided by the institute in writing.

3. We certify that this report is our own work, based on our study or

research. We have acknowledged all material and sources used in its

preparation, whether they be books, articles, reports, lecture notes,
and any other kind of document, electronic or personal
communication.

Name of the students: -

1. Sudha Kumari
2. Ayushi Rajnandini
3. Soniya Thakur
4. Vaibhav Wagh

Project Supervisor: - MBA Dean

Prof. Gaurav Petkar

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 ACKNOWLEDGEMENT

This Project has given me immense knowledge and understanding. It has given
me an in-depth understanding about various aspects. We have taken a lot of
effort into this project. However, completing this project would not have been
possible without the support and guidance of my project guide, my group
members. I would like to extend our sincere thanks to all of them.

I would like to express my sincere gratitude towards my college “RIIM-

TASBM”, university “SABITRIBAI PHULE PUNE UNIVERSITY”, my
project guide “PROF. GAURAV PETKAR” for giving me the opportunity to
initiate project and also for their kind co-operation and encouragement which
help us a lot in completing this project.

I am highly indebted to Mr. GAURAV PETKAR [Professor] for their guidance,

support and supervision as a project supervisor. I would like to thank him for
providing the necessary information and resources for this project.

I would also like to thank and appreciate to my cordially Group members

(Sudha Kumari, Vibhav Wagh, Soniya Thakur, Ayushi Rajnandini) for their
cordial support in developing the project and make the project report
successfully complete. Thank you to all the people who have willingly helped
us out with their abilities

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 Table of contents

S.NO Contents Page. No.

1. INTRODUCTION (2 pages)

2. COMPANY PROFILE (10 max)

3. NATURE & OBJECTIVES (2 obj, 1pg.)

4. SCOPE & LIMITATIONS (2 limitations,1 pg)
5. RESEARCH METHODOLOGY (2 pg)
6. DATA (10 pages)
6.1 DATA ANALYSIS

6.2 DATA INTERPRETATION

7. FINDINGS (1 pg)

8. SUGGESTIONS/ RECOMMENDATIONS (1 pg)

9. CONCLUSION (1 pg)
BIBLIOGRAPHY -Books, Magazines, Websites

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 List of Figures & Graphs

S.No Description Page No.

List of Tables

S.No Description Page No.

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 INDIAN DAIRY INDUSTRY

 INTRODUCTION: -

The world's biggest dairy producing country is growing fast and looking to
become an export power house despite major quality problems. India is the
world's largest milk producing country and is growing fast, with an eye toward
becoming a major dairy exporter.

 SOMEFACTS & FIGURES: -

Beginning in organized milk handling was made in India with the

establishment of Military Dairy Farms. Handling of milk in Co-operative Milk
Unions established all over the country on a small scale in the early stages.
Long distance refrigerated rail-transport of milk from Anand to Bombay since
1945.Pasteurization and bottling of milk on a large scale for organized
distribution was started at Airey (1950), Calcutta (Haringhata, 1959), Delhi
(1959), Worli (1961), Madras (1963) etc. Establishment of Milk Plants under
the Five-Year Plans for Dairy Development all over India. These were taken up
with the dual object of increasing the national level of milk consumption and
ensuing better returns to the primary milk producer. Their main aim was to
produce more, better and cheaper milk.

 Milk Production: -

 India is the largest producer of Milk in the World (replacing USA)

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 Per capita availability of milk presently is 231 grams per day, up from 112
grams per day in 1968-69.
 India's 3.8 percent annual growth of milk production surpasses the 2 per
cent growth in population; the net increase in availability is around 2 per
cent per year.

 Innovation: -

 Bulk-vending - saving money and the environment.

 Milk travels as far as 2,200 kilometres to deficit areas, carried by innovative
rail and road milk tankers.
 Ninety-five percent of dairy equipment is produced in India, saving valuable
foreign exchange.

 Macro Impact: -

 The annual value of India's milk production amounts to about Rs. 880
billion.
 Dairy cooperatives generate employment opportunities for some 12 million
farm families.
 Dairy Farming is the single largest contributor to the economy (5% of GDP
&13% of employment)
 Dairy industry represents a huge opportunity being the largest single FMCG
Market: Urban Mkt size Rs 33000 Crores and organized sector Rs 11000
Crores representing a huge opportunity for conversion and growth.

 Key challenges before Indian Dairy Industry are as follows:

 Ensuring Quality

 Procurement and efficiencies in supply chain

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 Product differentiation and value addition

COMPANY PROFILE

 AMUL INDIA: -

Amul is an Indian dairy cooperative, based at Anand in the state of Gujarat,

India. The word Amul (अमलम) is derived from the Sanskrit word amulya
(अमलयम), meaning priceless. The co-operative was initially referred to as
Anand Milk Federation Union Limited hence the name AMUL. Formed in
1946, it is a brand managed by a cooperative body, the Gujarat Co-operative
Milk Marketing Federation Ltd. (GCMMF), which today is jointly owned by 3
million milk producers in Gujarat. Amul spurred India's White Revolution,
which made the country the world's largest producer of milk and milk products.
In the process Amul became the largest food brand in India and has ventured
into markets overseas. Dr Varghese Kurian, founder-chairman of the GCMMF
for more than 30 years (1973–2006), is credited with the success of Amul.

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 HISTORY: -

It all began when milk became a symbol of protest Founded in 1946 to stop the
exploitation by middlemen Inspired by the freedom movement The seeds of this
unusual saga were sown more than 65 years back in Anand, a s mall tow n in
the state of Gujarat in w es tern India. The exploitative trade practices followed
by the local trade cartel triggered off the cooperative movement.

Angered by unfair and manipulative practices followed by the trade, the farmers
of the district approached the great Indian patriot Sardar Vallabhbhai Patel for a
solution. He advised them to get rid of middlemen and form their own co-
operative, which would have procurement, processing, and marketing under
their control. In 1946, the farmers of this area went on a milk strike refusing to
be cowed down by the cartel. Under the inspiration of Sardar Patel, and the
guidance of leaders like Morarji Desai and Tribhuvan das Patel, they formed
their own cooperative in 1946.

This co-operative; the Kaira District Co-operative Milk Producers Union Ltd.
began with just two village dairy co-operative societies and 247 litres of milk
and is today better known as Amul Dairy. Amul grew from strength to strength
thanks to the inspired leadership of Tribhuvan das Patel, the founder Chairman
and the committed professionalism of Dr Varghese Kurian was entrusted the
task of running the dairy from 1950.The then Prime Minister of India, Lal
Bahadur Shastri decided that the same approach should become the basis of a
National Dairy Development policy. He understood that the success of Amul
could be attributed to four important factors.

The farmers owned the dairy; their elected representatives managed the village
societies and the district union. As they employed professionals to operate the
dairy and manage its business. Most importantly, the co-operatives were

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sensitive to the needs of farmers and responsive to their demands. At his
instance in 1965 the National Dairy Development Board was set up with the
basic objective of replicating the Amul model. Dr. Kurien was chosen to head
the institution as its chairman and asked to replicate this model throughout the
country

Amul

Parent Company Amul (Anand Milk Union Limited)

Category Food Products

Sector Food and Beverages

Tagline/ Slogan The taste of India; Utterly butterly delicious

USP India’s most trusted and popular dairy products’ brand

STP

Segment People who need milk and milk products for day-to-day use

Target Group Lower, Middle and upper middle-class families

Positioning An Indian brand producing superior quality products

Product Portfolio

Brands 1.Amul Butter

2.Amul Cheese
3.Amul Chocolates

 Vision: -
GCMMF will be an outstanding marketing organization, with specialization in
marketing of food and dairy products both fresh and long life with customer
focus and IT integrated. The network would consist of over 100 offices, 7500
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stockiest covering at least every Taluka. Head quarter servicing nearly 10 lakh
outlets with a turnover of Rs.10,000 Cr and serving several co-operatives.
GCMMF shall also create markets for its products in neighbouring countries.

 Mission: -
We at GCMMF endeavour to satisfy the taste and nutritional requirements of
the customer of the world through excellence in the marketing by our
committed team. Through cooperative networking, we are committed to
offering quality product that provides best value for money.

 MARKETING MIX STRATEGY OF AMUL: -

 Product in the marketing mix of Amul –

Amul has a very strong product portfolio. Amul product portfolio is comprised
mainly of Dairy products. Amul butter, Amul cheese and Amul ice cream are
cash cows for Amul as they have the major market share in their product
category.

Amul ice cream is amongst the top 10 ice cream brands of India. Amul milk,
Amul Paneer and Amul Dahi consumption is on the rise. In fact, Amul milk has
26% of market share in the packaged milk segment.

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The only disappointing performance is seen in Amul Chocolates which are a
burden for Amul and lot of push is required for the sales of the same. This is
because the chocolate market has established players like Parle, Dairy milk, and
others. The Amul family tree has the following brands – Amul Milk, Amul
bread spreads, Amul Cheese, Amul Milk, Amul Kool and its variants, Amul
pro, Amul ice cream, Amul Paneer, Amul Dahi, Amul Ghee, Amul Milk
powders, Amul Nutramul, Amul mithai range, Amul mithai mate, Amul
chocolates, Amul butter milk. Thus, the product portfolio of Amul considering
its dairy origins is astounding. Amul has various competitors based on different
products. In ice cream it is Vanilla, Hinshaw’s and Havmor. In butter and milk
there is mother dairy, Britannia, and others. However, no competitor has such a
vast dairy-based product portfolio as Amul. This is the major reason that Amul
has a sustainable competitive advantage over its competitors.

 Price in the marketing mix of Amul –

Amul has a strategy of low-cost pricing. Some may call it penetrative pricing.
But penetrative pricing strategy is used when the market has a high level of
competition and a player wants to establish itself in the market by giving low
prices. However, in the case of Amul, when Amul started, there were no
national players and the dairy market was unorganized. During the introduction
stage itself, Amul had a vision to provide their products to end customers at the
best affordable rates. And the same vision is in place even today.

Today also, you will find that Amul butter, milk and cheese are available at
affordable prices keeping in mind the end customers. You may call these
products costly, but the cost has nothing to do with Amul’s strategy. Remember
that transportation costs as well as storage and distribution costs are very high in
FMCG. Thus, as the cost of transportation, storage and distribution has
increased over the years, so has the cost of Amul products gone up. But

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considering their value for the average India consumer, these products are still
priced at an affordable rate.

 Place in the marketing mix of Amul –

Amul has a massive distribution network because its ice creams, milk, butter,
and cheese is found practically everywhere. As it is a FMCG product, Amul
follows the methodology of breaking the bulk. The initial factory output is in
bulk. Later on this bulk becomes smaller and smaller and finally one individual
slab of butter or scoop of ice cream is sold at the retail place. There are two
different channels through which Distribution happens in Amul. One is the
procurement channel which is responsible for collection of Milk through dairy
cooperatives.

The other is the distribution channel which is responsible for distributing the
finalized product to the end customers. In the procurement channel, the milk is
individually delivered from farmers to the co-operatives. The co-operatives then
collect all this milk and send the bulk to the manufacturing facility. At the
manufacturing facility, the milk is used to manufacture the finalised products. In
the distribution channel, there are carrying and forwarding agents, distributors,
dealers, and retailers involved. There are also Amul shoppe’s which sell all
products in the Amul product portfolio.

The distribution is as follows.

>> Carrying and forwarding agent
>> Distributor
>> Dealer / Retailer / Amul Shoppe
>> Customer Amul
>> Modern retail

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Thus, there is a lot of transportation involved for all of Amul’s products.
However, the distribution channel of Amul ensures that the products reach
every nook and corner of India.

 Promotions in the marketing mix of Amul –

Amul is responsible for one of the most unique and longest running outdoor
campaign as well as one of the most known outdoor advertising characters –
The Amul girl. We would like to take this opportunity to specially thank Mr
Eustace Fernandes, the creative brain behind the sweet girl. But we should
know by now that the Amul girl is hardly sweet or cute. She is known to be the
naughtiest advertising girl ever. Amul hoardings mainly feature the current
news and are used to take a tongue in cheek viewpoint at current happenings.
However, each advertisement hits the nail on the head. The promotions of Amul
are mainly for butter but for all the other products there is hardly any
promotions.

During the launch of products, Amul is known to go ATL and advertise milk,
butter etc. The Smita Patil ad wherein Smita Patil is shown as a village milk
collector is one of the most famous ads for Amul. But overall, the main
advertisement is BTL through outdoor, trade promotions, discount schemes and
sales promotions.

The major reason for Amul’s absence in hardcore advertising is that Amul does
not want to give away margins in advertising its products. As per Amul, their
maximum budget for advertising is 1% of the turnover. Above and beyond that
will directly affect the cost of the product. And the major reason for Amul’s
strong presence in the market is its excellent quality combined with the
affordable price. Thus, overall promotions will always be low for Amul except

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for the outdoor advertising of Amul butter. This concludes the marketing mix of
Amul.

 MOTHER DAIRY: -

"Mother Dairy" is the single largest brand of milk in India as well as in Asia,
marketing about 4.45 million litres of milk per day. Mother Dairy commands
62% market share in the organized sector in and around Delhi, primarily
because of consistent quality and service – whatever be the crisis - floods,
transport, strike, curfew etc. Mother Dairy, Patparganj, Delhi, is presently
manufacturing & selling around 8.5 lakh litres of toned milk through bulk
vending shops. Mother Dairy, Delhi is an IS/ISO - 9001:2000 and Hazard
Analysis Critical Control Points (HACCP) and IS-14001:1996 Environment
Management System (EMS) Certified organisation.

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 Mother Dairy was the first Dairy in the country to implement ISO-14031
(Environment Performance Evaluation) project. The company’s Quality
Assurance Laboratory is ISO/IEC- 17025:1999 certified by NABL (National
Accreditation Board for Testing and Calibration Laboratory), Department of
Science & Technology, India. This provides assurance to consumer in respect of
Quality and Safety of products manufactured and marketed by Mother Dairy.

The National Dairy Development Board (NDDB) commissioned Mother Dairy

in the first phase of Operation Flood in 1974. Considering the success of Dairy
industry NDDB established Fruit & Vegetable Project in Delhi in 1988 with
"SAFAL" as its umbrella brand. With a view to separating the commercial
activities from developmental activities, the NDDB merged Mother Dairy and
the Fruit & Vegetable project into a wholly owned company named Mother
Dairy Fruit & Vegetable Ltd (MDFVL) in April 2000. This becomes the
holding company of Mother Dairy India Ltd (MDIL) – a marketing company
and Mother Dairy Foods Processing Ltd (MDFPL) – a processing company.
MDFPL is a multi-unit company, with units at various locations in India.

Mother Dairy, Delhi is one of the units of MDFPL. The company is a highly
trusted house hold name for its wide range of milk products like Milk,
Flavoured Milk, Ice-Cream, Dahi, Lassi, Table Butter, Dairy Whitener, Ghee
etc. The application for the award is being made for Mother Dairy, Delhi unit.

Mother dairy has taken up the concept of Total Productive Maintenance (TPM)
wholeheartedly. Mother Dairy has not only served the daily need of milk of the
consumers of Delhi, it has also extended its milk to other States like Haryana,
Uttar Pradesh, Maharashtra, Andhra Pradesh & Gujarat and is expanding its
wings rapidly to serve the masses. Strategically located Mother Dairy booths
across Delhi and NCR make it convenient for you to pick up your daily
requirement of Milk, flavoured milk, Butter, Dahi, Lassi, Cheese, Chas…
mouth-watering Ice Creams. The focus is on key markets for each of the

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categories. In the curd category, they have been in Delhi for a while now and
launched in Mumbai just three months back. They hold a 60 per cent market
share in Delhi, but it is too soon to gauge where we stand in Mumbai.
Objectives and Business Philosophy of Mother Dairy The main stakeholder of
Mother Dairy was the farmer member for whose welfare it existed.

Unlike other organizations, their objective is not to maximize the profit. They
are more interested in giving the best price for the farmers for their milk than in
making a large profit. Thus, they look at the price given to their suppliers as not
a cost but as an objective.

Mother Dairy had, as its main objective, “carrying out activities for the
economic development of agriculturists by efficiently organizing marketing of
milk and dairy produce, agricultural produce in raw and/or processed form and
other allied produce.”

This was to be done through:

 Common branding
 Centralized marketing
 Centralized quality control
 Centralized purchases and
 Pooling of milk efficiently Mother

Dairy had declared, as its business philosophy, the following: · ensure that milk
producers and farmers regularly and continually receive market prices by
offering quality milk, milk products and other food products to consumers at
competitive prices and; uphold institutional structures that empower milk
producers and farmers through processes that are equitable.

The biggest strength of Mother Dairy was the trust it had created in the minds of
its consumers regarding the quality of its products. NDDB and its brand Mother
Dairy stood for guaranteed purity of whatever products it had produced.

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Adulteration was simply not done in any of its products. In India, where such
trust was hard to come by, this could provide a central anchor for Mother
Dairy’s future business plans.

For more than 40 years' Mother Dairy helping to create a national network has
been adapted and extended to other commodities and areas. In times to come,
Mother Dairy shall strive to become a leading player in the food industry in
India.

Mother Dairy

Parent Company National Dairy Development Board (NDDB)

Category Milk and Food Processing

Sector Food and Beverages

Tagline/ Slogan Piyo Pure

India’s very own producer of milk, milk products, beverages,

USP foods, etc. at affordable rates and of premium quality

STP

Segment People who need dairy products and other day to day food
products

Target Group Middle and upper middle class families

As a foods and dairy brand that has products of high quality

Positioning at affordable price, with fair returns to the producers

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 Product
Portfolio

1. Mother Dairy
PlailDahi
Brands 2.Dhara
3.Safal

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 Vision: -
“Provide quality food and beverages to consumers at affordable prices while
ensuring fair returns to the producers.”

 Mission: -
“Mother Dairy’s heritage is intrinsically linked to the cooperative movement in
India. With determination & pride we will continue to serve our farmers, rural
India & our consumers. Our values reflect who we are & what we firmly
believe in.”

 MARKETING MIX STRATEGY OF MOTHER DAIRY: -

 Product in the marketing mix of mother dairy: -

Mother dairy sells milk and milk products Mother Dairy sells milk and milk
products (Milk, cultured products, Ice creams, Paneer and Ghee) at a national
level through its sales and distribution networks for marketing food items.
Mother Dairy sources significant part of its requirement of liquid milk from
dairy cooperatives. It is Mother Dairy’s constant endeavour to ensure that milk
producers and farmers regularly and continually receive market prices by
offering quality milk, milk products and other food products to consumers at
competitive prices and uphold institutional structures that empower milk
producers and farmers through processes that are equitable.

At Mother Dairy, processing of milk is controlled by process automation

whereby state-of-the-art microprocessor technology is adopted to integrate and
completely automate all functions of the milk processing areas to ensure high
product quality/ reliability and safety. Mother Dairy markets approximately 3.2
million litres of milk daily in the markets of Delhi, Mumbai, Saurashtra, and
Hyderabad. Mother Dairy milk has a market share of 66% in the branded sector

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in Delhi where it sells 2.5 million litres of milk daily and undertakes its
marketing operations through around 1400 retail outlets and over 1000
exclusive outlets of Mother Dairy.

The company derives significant competitive advantage from its unique

distribution network of bulk vending milk booths, retail outlets and mobile
units. Mother Dairy ice creams launched in the year 1995 have shown
continuous growth over the years and today boasts of approximately 62%
market share in Delhi and NCR. Mother Dairy also manufactures and markets a
wide range of dairy products that include Butter, Misti Doi, Paneer, Dahi, Ghee,
Cheese, UHT Milk, Probiotic Products, Lassi & Flavoured Milk and most of
these products are available across the country. Mother Dairy has over the past
3 decades, harnessed the power of farmer cooperatives to deliver a range of
delicious products and bring a smile on your face.

 Price in the marketing mix of mother dairy: -

The Gujarat Co-operative Milk Marketing Federation may not like an intrusion
on its home territory, especially, when the opponent happens to be its rival,
National Dairy Development Board (NDDB). The Delhi-based Mother Dairy
Foods Processing Ltd (MDFPL), a subsidiary of NDDB, launched its Mother
Dairy brand butter in Mumbai recently to take GCMMF's Amul butter head-on.
MDFPL has also decided to strategically price its butter lower than Amul butter
in Kolkata and the rest of Maharashtra. Interestingly, Amul, enjoys around 86
percent share of the Mumbai butter market, keeping its rivals Britannia and
Nestle in the periphery.

However, with MDFPL entering the price-sensitive Mumbai market with

lower-priced butter, industry sources believe that it may lead to a price war
between the two Boards. While Amul has been selling its butter at Rs 72 for a
500-gram packet and Rs 15 for a 100 gms packet, in a strategic move Mother
Dairy has launched its butter in Mumbai market at Rs 70 for 500 gms and Rs 14
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for 100 gms. It also has plans to source butter from Maharashtra to cater to the
country's second largest market for table butter, Mumbai. MDFPL is looking to
capture at least 10 per cent of the butter market in Mumbai by the end of the
current financial year.

"We will launch Mother Dairy Butter in rest of the Maharashtra too. We are
also planning to launch butter in Kolkata, Paul Thachik, chief executive officer
(CEO), MDFPL told Business Standard. Saying that MDFPL would not be able
to even make a 'dent' in Amul's butter market in Mumbai and entire country, G
S Sodhi, chief general manager of GCMMF, said, "Amul butter holds around
86-87 per cent share of the huge butter market in Mumbai. Amul does not have
any plan to reduce its prices for Mumbai or any other market as we believe in
universal pricing across the country.

 Place in the marketing mix of mother dairy: -

1) Milk Procurement: - Mother Dairy sources its requirement of liquid milk

from dairy co- operatives and producer institutions. Milk is received from
farmer cooperatives through ins ula ted road /rail tankers at very low
temperature in order to retain its freshness.

2) Milk distribution: - 79 tankers in the morning and 75 tankers in the evening

bring in milk from the regional collection centres. After collection the same
tankers are utilized for the delivery of the process ed milk to the vendors and
outlets. Mother Dairy has over 820 Milk Distribution Outlets in the National
Capital Region. Each of these outlets place their demand by raising an invoice
one day in advance. The demand is also calculated using the ‘Calendar’
Scheme, in this depending on the pre calculated seasonal demands the outlets
place the orders accordingly. In order to satisfy immediate demand, 20 to 25
tankers are provided with a buffer stock of 500 litres each day so that they can

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be mobilized to cater the demand in an area. To coordinate its operations all the
tankers are equipped with HAM radios.

Distribution Channels:

a) Token Distribution: Also, termed as “Lohe ki bhains” (metal buffalo), is an

automated milk vending machine.

b) COW: Container on Wheels or COW is a manual milk distribution program

in which cycle-rickshaws are employed for milk distribution.

c) Retailers: The packaged milk is distributed via the retailer network

throughout the city

 Promotion in the marketing mix of mother dairy: -

Mother Dairy believes in direct contact with the customer. It organizes various
seminars for children from different schools, students from various colleges and
even housewives to educate and increase awareness about milk and its products.
All this is done by the Customer Information Department wherein consumers
are made are about goodness of milk, various stages of its processing, Q.A.
practices and possible adulterants. Consumers can themselves see how
impurities and adulterants can be easily detected in the laboratories.

The company also has a Mobile Lab that tests milk in residential colonies. As
far as the sales are concerned, in order to increase their reach, Mother Dairy
sells its milk both in bulk vended and sachet forms. Various advertisements
both in print and electronic media are flowed time to time on a regular basis.

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 NATURE: -

This study is regarding the comparison between the two Dairy

companies “Amul India & Mother Dairy” what are their value in
market, what are the different techniques or strategy they use, how they
create awareness in society and initiatives they have taken towards
society and their employees.
This study describes what is the difference between these two subjects
also to find who is doing more well in market. In this study we have
discussed the several topics like, company profile, organizational
structure, marketing mix strategy, what are their mission and vision
towards consumers and society

Data in data we have included data analysis & data interpretation, objectives,
limitations, findings, suggestions & recommendation, and last Conclusion
including bibliography.

 The Objective of this comparative study on AMUL India and

Mother Dairy contains: -

 To determine the consumer preferences of Mother & Amul dairy products

with the help of some parameters -quality, taste, price, packing style etc.

 To identify various factors which motivates people to use Mother & Amul
dairy products.

 To discover the main reason beyond shifting of customers from Mother dairy
to Amul dairy products

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 Scope of the study: -
 To Understand the terminologies used in market by retailers. Develop the
usefulness in enhancing the usability of the product.
 To know different selling skills at various situation of market.
 To learn different strategies which are used by retailers in market to
convince the customers.

 Limitations: -
(1) These days in India production of milk and its products are more hence the
diary associations are decreasing the price given to farmers per litre.
(2) The dairy products needs to wider marketing facility.
(3) Maintenance of cows also increasing (feed etc cost is increasing).

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 RESEARCH METHODOLOGY: -

Research methodology is the specific procedures or techniques used to identify,

select, process, and analyse information about a topic. In a research paper, the
methodology section allows the reader to critically evaluate a study's overall
validity and reliability.

 Data Collection: -
The Study is based on secondary Data which were gathered from websites and
published materials.

 Sample Size: -
2 Diary companies (AMUL, MOTHER DAIRY) ANOVA is analysis of
variance is a collection of statistical models used to analyse the differences
among group means and their associated procedures (such as variation among
and between groups).

 HYPOTHESES: -
A hypothesis (plural: hypotheses), in a scientific context, is a testable statement
about the relationship between two or more variables or a proposed explanation
for some observed phenomenon.

 H1:
There is significance difference between working capital turnover ratios of
Indian dairy companies.

 H2:
There is significance difference between fixed asset turnover ratios of Indian
dairy companies.

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 H3:
There is significance difference between total asset turnover ratios of Indian
dairy companies.

 Secondary data: -
Secondary data is what the researcher collects from different sources . It also
helps me to get elaborate information to do my research.

 Books
 Magazines
 Internet
 Company annual papers
 Research papers
 Govt. Publications
 Past Records and Files

 DATA ANAYLISIS AND DATA INTERPERTATION

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 ANNUAL SALES TURNOVER
Mother Dairy & Amul 3 Years Sales turnover

FY Amul Mother Dairy

2019-2020 385.5 95.48

2020-2021 392 104.45

2021-2022 610 104.8

Mother Dairy & Amul last 3 Years Sales turnover

700

610
600

500

385.5 392
Rs. in millions

400

300

200

95.48 104.45 104.8

100

0
2019-2020 2020-2021 2021-2022

FY

Series1 Series2

 Data Analysis –
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The above line chart represents the Sales turnover of Amul& Mother dairy sold
from Amul of 2019 to sold from 2022. The above sales turnover showed in the
chart is data in million.

 Data Interpretation –

The above data shows that Amul are being sold more in the India because of the
affordable price, quality, and loyal customer of its Amul started in developing
countries like India the price does not plays a very big role in the market Mother
dairy is leading because it's best at the Amul consumables for customer.

AVERAGE MARKET SHARE

Average Market Share of Amul India & Mother Dairy

FY Amul Mother Dairy

2019-2020 38% 6%

2020-2021 43% 7%

2021-2022 45% 10%

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 Average Market Share of Amul India & Mother Dairy
in India
50%
45%
40%
35%
share in percent

30%
25%
43% 45%
20%38%
15%
10%
5% 7% 10%
6%
0%
2019-2020 2020-2021 2021-2022
FY

Series1 Series2

 Data Analysis –

The above table worldwide market share of AMUL and MOTHER DAIRY in
percentage. The above data represents the market share of their previous years
which are 2022, 2021, 2020 & 2019.

 Data Interpretation –

The above data shows that Amul& Mother dairy are being sold more in the
India because of the affordable price of it's Amul& Mother dairy but Amul &
Mother started in developing countries the price does not plays a very big role
in the market Mother dairy is leading because it's best at the Amul consumables
for customer.

 FINDINGS

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From the analysis it is found that, Working capital ratio of is high which shows
that they are utilizing its working capital efficiently. On the other hand Amul is
having its working capital on the negative side as it has more current liabilities
than current assets. Working capital of Mother Dairy is increasing positively
year wise. Fixed asset turnover ratio of all the three companies is on the rising
side which indicates that the companies take their long term investment
decisions wisely.

Total asset turnover ratio which shows that companies take their long term and
short term investment decisions wisely. Amul and are having high inventory
turnover ratio which shows that both the companies are good at managing their
inventories. Mother Dairy comparatively having low inventory turnover ratio
then these two companies.

The working capital turnover ratio and fixed asset turnover ratio shows that
there is no significant relationship between Amul, and Mother Dairy. Total asset
turnover ratio shows that Amul has significant relationship with Mother Dairy
but has no significant relationship with inventory turnover ratio shows that all
the three companies have significant relationship with each other.

 SUGGESTIONS

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Indian Dairy Industries must focus on their growing market opportunities and
areas of product development. Dairy farms must revise its strategy of
procurement of milk from farmers in regards to payment of prices. It is
recommended to Amul to improve its working capital condition by incurring
more of current assets than current liabilities. Dairy companies must improve
their policies and strategies so that they can efficiently work over the market
share they attain.

The information in the annual report about the utilisation of funds and sales
should be mentioned clearly by the companies. The study provides companies
with understanding of the activities that would enhance their financial
performance. The results of this study imply that it might be necessary for all
the companies to take all required decision to enhance their financial position.

 CONCLUSION

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The financial soundness and credit worthiness of the company can only be
judged by its liquidity position and solvency ratios and its management . The
working capital turnover ratio and fixed asset turnover ratio shows that there is
no significant relationship between Amul and Mother Dairy.

Total asset turnover ratio shows that Amul has significant relationship with
Mother Dairy but has no significant relationship with and inventory turnover
ratio shows that all the three companies have significant relationship with each
other.

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