Profitability in milk products manufacturing in a dairy plant.

摘要

The profitability of milk products manufacture in a dairy plant in Haryana, India was studied from April 2000 to March 2001. During the reference period, ghee, ice cream, full cream milk, standardized milk, toned milk, double toned milk and skim milk were manufactured. It was found that each product manufactured during the reference period is covering its average variable cost. All products except double toned milk are covering their fixed costs associated with depreciation of building and equipments. If there is a market demand for double toned milk, the resources of this products can be shifted to some other profitable products. Ice cream was found to be the most profitable among the milk products whereas standardized milk was the most profitable among the different variety of milk pouches..