Sumul District Co-Operative Milk

Industrial Training Report
Of
SURAT DISTRICT CO –OPERATIVE MILK

PRODUCERS UNION LTD
**** Prepared By :-
Shiroya Harshida A.
Roll No. :- 39
Exam Seat No. :-
**** Submitted University :-
Saurashtra University
**** Guided By :-
Prof. B.P. Vekariya
****Institute :-
SHREE MAHILA B.B.A. COLLAGE
Street No.2, Sardarpura,
Joshipura – Junagadh -362 002
1 Shiroya Harshida A.
DECLARATION
I Undersigned Miss. Shiroya Harshida A. Student of

S.Y.B.B.A. Here by declare that all the details in the report on
“SURAT DISTRICT CO-OPERATIVE MILK
UNION LTD” (Surat)
Is purely my own work and should not be given to any other

university or institute for any other purpose.
Place: Junagadh
Date:
______________________
(Miss Shiroya Harshida A..)
Roll no 39 (S.Y. BBA)
Preface
As the Saurashtra University has fixed the subject

namely practical study in which we have to under go the practical
study of industry.
For the above purpose, I have taken my industrial

training at “ SURAT DISTRICT CO – OPERATIVE MILK
PRODUCERS UNION LTD.”, which is situated at Surat for 15
days 24th Aug. to 8th Sept. this type of industrial training is
necessary for getting the practical knowledge of our industry.
I hope colleted all the necessary & essential general,

personnel, marketing and financial information of this company
during my training and I have extremely completed my training
quite satisfactory.
I have tried my level best for submitting necessary

information about “SURAT DISTRICT CO – OPERATIVE
MILK PRODUCERS UNION LTD.” I hope that the concerned
authority will accept this report
Acknowledgement
It is my pleaser to present this industrial training report of

“SUMUL DISTRICT CO- OPERATIVE MILK PRODUCERS’
UNION LTD.”, which is situated at Surat, before you. I hope that will
acknowledges this report
I am very thankful to Shri Manubhai Amthabhai Patel

(Chairman managing of this unit) for giving the permission for
Industrial training.
I am also thankful to various perssonel of the unit & training

partners for their good co –operative during my training.
My special thanks to the principal to this institute Dr. D.V.

Gondalia for providing me this opportunity. I am also sincerely thanks
to the Professors of my college for giving their valuable time in
providing me the guidance.
Thanking you.
Place:- Junagadh
Yours faithfully,
Shiroya Harshida A.
S.Y.B.B.A. (Roll No. 39)
INDEX: ~
Sr. No. Particular Page No.

1. General Information 6 to 28
2. Personnel Information 29 to 52
3. Marketing information 53 to 87
4. Financial Information 88 to 113
5. Bibliography 114
****INDEX ****
1.1 Introduction 8
1.2 History &Development of the Unit 10
1.3 Name & Address of the Unit 12
1.4 Milestone of Sumul Dairy 13
1.5 Sumul’s Mission &Vision 14
Statement
1.6 Work area of Sumul 16
1.7 Time keeping System 17
1.8 Objective of Sumul 18
1.9 Location of Office 19
1.10 Administration Building 20
1.11 Milk production Cycle 21
1.12 Future Plan of Sumul 28
1.1 Introduction
The Sumul district co-operative milk producer’s union

ltd (SUMUL Dairy) is a co-operative endeavor committed to
help marginal farmers and down trodden tribal to lead to a
healthy life and better standard of living through scientific
animal husbandry practices. Today’s Sumul enjoys the
pride to serve milk and milk products to populous Surat city
and surrounding towns of it.
Sumul is holding strong brand equity in surat district

and command more than 70% of the liquid milk in surat city,
to make the distribute system fast and the delivered milk in
time they have as many as 6ilk transportation routes and
1531 agents (1386 regular and 145 full time)
The area of operation of sumul is the entire district of

sumul. The present milk procurement of 160.929,736 liters
of milk annually makes it the third largest union in the state
after the AMUL and Mahesana dairy. The present market of
Surat for liquid milk is around 4.5 lack liters per day. This
has necessary active development of “by product” market.
Products so far introduced are paneer, ghee, flavored milk,
sweet, shrikhand, lassi, butter milk etc.
Sumul consist of 13 board of directors one each of 13

talukas of Surat district and they from themselves elect the
chairman. The total numbers of employees are about 1100
besides the contract workers.
Under sumul’s activities, Surat district is now firmly

established as a milk shed and is growing from strength to
strength.
Hence, the Surat district co-operative milk producer’s

union ltd, SUMUL is trade name and literally meaning
sound process, came in to existence on August 22, 1951.
The formal commissioning of the pasteurization plant on
March 17, 1968 was a turning point fro sumul.
1.2 History
In the year 1939 Sardar Vallabhbhai Patel went and meet

the farmers of Anand and told them that for the trade of milk
the dairy was necessary. At that time a person named
Tribhuvandas Patel came forward to take the leadership.
During that time there was only one dairy “POLSUN DAIRY”
which belongs to British’s and they use to give very less price
for milk to the India Milkmen. In order to support the Indian
farmers “AMUL DAIRY” was established in the year 1946
DDR. Kurien was appointed at this dairy. Dr. Kurien along with
Tribhuvandas Patel took the leadership. Indian becomes
independent in the year 1947. in the meantime AMUL Dairy
got order from the WHO to produce milk Powder from buffalo
milk. Dr. Kurien & Mr. Dalaya found the technique of producing
milk from buffalo milk. After booking at this Lal Bahadur Shatri
took the visit of Ajampur village and promised them to provide
with more money fro the systematic development of the dairy
industry. For the proper development of the dairy industry
NDDB was established at Anand. NDDB started operation – 1
programmer for all dairies in 1971-72 in the year 1977
operation Flood-2 started. Transportation machinery &
pressmen of milk at low cost and give importance. In the year
1990-operation flood-3 started. Here the farmers were, made
aware about their right & responsibilities high productivity of
milk at low cost & so the co-operatic of development programs
started.
In the year 1998-99 two million tone of milk was produced

in Indian & Indian becomes the world’s first milk producing
country. Which is more then 68 million of American. So it was
called “white revolution”
SUMUL has three chilling center at Bajipura, Navi Pardi and

Uchchal for ensuring safe delivery of raw milk to SUMUL where
the milk is processed and pack into various type of liquid milk and
by product to improved the nutritional feed given to the cattle at
village level, the co-operative has establishment a cattle feed
factory at chalthan. Sumul also has oil refined oil at the village of
DCS level.
Company profile
Name of the unit : SURAT DISTRICT CO - OPERATIVE MILK

PRODUCERS’ UNION LTD.
Registered office : Post Box No. 501, Sumul dairy,

Surat -395 008 [Gujarat India]
Reg. No. : P.D. 688 Dt. 22-8-1951
Location : Post Box No. 501, Sumul dairy,
Surat -395 008 [Gujarat India]
Ph. Office : 0261- 2537693, 2531137, 2531666
Fax : 0261 – 2533572
Email : sdcmp@usa.net
Website : www.sumul.com
Main product : milk
Form of organization: co-operative society
Scale of organization: Large scale industry
Build up area : 15000 acre land
Chairman : Shri Manubhai Amthabhai Patel
Directors : S.K.Pithawala
Paresh Jagani
Mansukh Patel
Member Societies : 639
Symbol :
Organization structure
Organization is a group of people that achieves some specific goals and

objective with authority flowing from top to bottom level and
responsibility flowing from bottom level to top level. Organization can
also be defined as identifying and grouping the work to be performed.
With the help of systematic organization, co. can work more effectively.
The organization makes the delegation so that the work becomes easier.
It also makes the chain between the people. In this way everyone has to
be responsible for the work.
Sumul is the society which has great organization structure. It is a huge

family of human resources. This society is the ideal example of great
organization. There are various departments for managing the work of
the resources. This kind of departmentalization controls the activities of
the society by saving time, money and manpower. So, basically there
are five kinds of organization structure which are as under :-
 Line organization structure
 Functional organization structure
 Line and staff organization structure
 Project and matrix organization structure
 Informal organization structure
Organization chart
Bord of Director
Chairman
Managing Director
Senior Executive Officer
Junior Executive Officer
Senior Assistant
Junior Assistant
Technician
Workman
1.4 Milestone of Sumul Dairy
1.5 Sumul’s Mission & Vision Statement
“WE ARE SOCIALLY RESPONSIBLE ORGANISATION

WITH COMMITMENT TO CONSUMER DELIGHT AND
RESPECT FRO ALL. WE BELIEVE IN GROWTH AND
CONTINUOUS IMPROVEMENT THROUGH TEAMWORK,
TRUST & EXCELLENCE WITHOUT COMPROMISING OUR
HONEDTY AND INTEGRITY”
It is quite obvious from the mission statement of the Sumul;

the organization is committed to customer satisfaction and
believes in providing the highest quality of product to them.
Infect, for ensuring highest quality product, it has already put
into practice TPM and TQM tools in the organization besides
many Quality Circle (QC) and Small Group Activity (SGA)
operating in the organization to achieve the vision and
mission.
SUMUL VISION 2011:
Vision is a dream created in our working hours of the

organization. It can be described as a living picture of future. It
is inspired by the values that we cherish
Year 2008 Year 2009
TURNOVER RS.551 Corers RS. 522 Corers
MILK 7,51,000 Liters 8,50,000 Liters
PROCUREMENT
MILK SALE 5,51,000 Liters 5,51,000 Liters
QUALITY International std. International std.
ISO 9000 ISO 9000
HAACCP HAACCP
PRODUCTION Minimum Minimum
COST Production cost Production cost
DISTRIBUTION Consumers Consumers
SYSTEM oriented, Quick oriented, Quick
and effective and effective
Production department
INTRODUCTION
Production is one of the most important processes in manufacturing unit

production based on creation of a product from raw material, which
would specify the customer.
Production is a process, which help in accomplishing organizational

goods. Production manager assures the accomplishment organization
goals.
Production means creation of activities and covers all the activities of

procurement, allocation and utilization of reassures such as labour,
energy, materials, etc.
Production management is a process of effectively programming

coordinating and controlling process.
Production system is regarded as a sub system of business firm

manufacturing plans are based on the realistic sales or demand forecast
arrived of thought market research.
SUMUL is engaged in producing MILK and other milk products like

curd, butter milk, paneer, ghee, butter and sweets.
.
ORGANIZATION STRUCTURE
PRODUCTION
MANAGER
SUPERVISOR
SKILLED WORKERS
SEMI-SKILLED
WORKERS
UNSKILLED
WORKERS
Raw material
Raw material plays a key role in the quality of the product. Without raw
material, production process cannot be started. If the raw material used is of
low quality than the quality of the product will also be low. As such more
weight must be put on the quality of raw material.
In sumul raw material like milking machines and other latest equipments for
pasteurization, clarification and standardization of milk are needed.
Milk Products
Milk is the mail product that is produced by the sumul. Milk
acts as a raw material for the other products of sumul like
curd, butter milk, paneer, etc. Sumul processes variety of
milks such as whole milk, toned milk, cow milk, etc because
the demands of milk are different from customer to customer
sumul tries to fulfill all the demands, e.g. people who want
‘Malai’ purchases whole milk standardize milk is used for tea.
A white or yellowish fluid secreted by the mammary gland of

animals. It consists of emulsion of fat in water with casein and
other proteins, milk sugar and inorganic salts. The solids other
that fat include protein, carbohydrates, water-soluble, vitamins
and minerals.
According to the prevention

MILK of food adulteration rules
1995,the percentage of milk, fat and SNF in different classes
and designation of milk specified respectively are as follow:
FAT SNF
Buffalo milk (5%-6% and 9%), cow milk (3%-4% and 8.5%)
recombined milk (3% and 8.5%) double toned milk (1.5%-9%)
and skimmed milk (not more than 0.5% and 8.7%) the fat
VITAMIN
percentage
A
for the milk of Cow and Buffalo varies PROTEIN
from state to
MINERALS
state D
and is detailed is DFA rules. IRON
E
CALSIUM
K
LECTORS
Types of Milk
Name FAT (%) SNF (%)

Whole Milk 6 9
Toned Milk 3 9
Cow Milk 3.5 8.8
Skim Milk 0.07 9.3
ESL Milk ----- -----
Standardize Milk 4.5 9
Buffalo Milk 5.5 9
PSM 4.7 8.8
Sumulya 6.2 9.1
Pasteurized standardized milk:
Name of Raw Material or Ingredient:
1. Raw Milk
2. Skim milk Powder
3. Pasteurize white Butter
4. Pasteurize Skim Milk
5. Pasteurize Cream
6. LDPE Film
7. Water
Pure Ghee:
A Product obtained from milk, cream or butter from

various animal species by means of processes, which
result in the total removal of moisture and SNF
contents, with an developed physical structure.
Clarified butter fat with a strong flavor is prepared by
heating makkhan.

1. Pasteurize White Butter/White Butter
2. Sour Butter
3. Hd:Ld:Hd
4. 3 layer Polyethylene Bag
5. Tin (Lacquered) 15kg size
6. 1kg/2kg Size With Corrugated Box
Panner :
Milk is heating to boiling temperature and limejuice,

citric acid, or sour whey. Paneer contain 70% moisture.
The whole milk paneer should contain 50%, milk fat on
dry matter basic. In skimmed milk paneer the fat on
dry matter basic should not exceed 13%.
Name of Raw Material or Ingredient :
1. Pasteurized Standardized Mik

2. Citric Acid
3. Common Salt
4. Moralized Polyester Bag
5. Pasteurized Chilled Water
Flavored Milk :
Milk standardized to a certain fat percentage to

which some flavor such as chocolate and fruit syrup is
added.
1. Homogenized Pasteurize Toned Milk

2. Sugar
3. Flavor
4. Color
5. Glass Bottle
6. Crown Cork
Buttermilk :
By product obtained after the removal of butter or

cream from crud by churning or otherwise also known
as chaas.

2. Skim Milk Powder
3. Batch Starter
4. Water
White Butter :
1. Pasteurize Cream
2. Corrugated Box
3. HM-HDPE Sheet
SWEETS
Shrikhand
A milk based sweets male from concentrated dahi

with a sweet and sour taste. It is a semi-soft whole
milk product prepared from dahi and resembles
sweetened quark. Dahi is drained of its whey by
hanging it in a cloth from 4 to 6 hours to producing a
solid mass called chakka or maska. The resultant
maska is mixed with the required sugar, condiments
and flavor.
1. Pasteurize Whole Milk

3. Surar
4. Saffrom (kesar)
5. Nuts (Kaju, Badam, Pista etc)
6. Poly-Propylene Cups
7. Sealing Foil
8. Corrugated Box
Kesar Dry Fruit Shrikhand
1. Chakka
2. Sugar
3. Kesar
4. Almond
5. Cashew nuts
6. Kismis
Elaichi Shrikhand
1. Chakka
2. Sugar
3. Elaichi (Cardamom)
Peda :
1. Pasteurize Milk (Sumulya)

2. Sugar
3. Saffrom (kesar) Powder
4. Cardamom (Elaichi)
6. Paper Box
7. Oxygen Scavenger Poly Bag
Elaichi Peda :
1. Milk
2. Cardamom
3. Sugar
Kesar Peda :
1. Milk
2. Sugar
3. Kesar
MalaiPuri :
1. Milk
2. Sugar
3. cardamom
4. Ghee
5. Pista
Other Sweets
Rasgulla :
Gulabjabun:
Sumul Milk Powder :

1. Pasteurized Skimmed Milk

2. LOPE film
3. Kraft Paper Bag
Other Products :
Khawa :
A product obtains from Cow, Buffalo or mixed milk

by heat desiccation of milk to 65-50% solid in an open
pan. It is also called as khawa or mava.
Tea :
Sugar:
Production process
While manufacturing any product, it is very much important

to understand its production process. If there is effective co-
ordination between man and machine than te production
process becomes more fast andeconomical and also saves
time.
Production process can be defined as “the cain of various

small and big processes which converts various inputs into
desired output.” If the becomes quick and economical, then it
hels a lot to increase turnover and profit of abusiness.
Complex outputs need complex production processes which
are also time consuming and expensive while simple output
needs less time and capital. Production process thus depends
upon the type of quality of product.
Milk Production Cycle
MILK CYCLE: ~
⇒ STEP 1
A Machine milking the Cow at Village level.
⇒ STEP 2
Milk Producers' Cooperative Ltd. collects the milk from
all the villages.
⇒ STEP 3
The collected milk is tested against the set standards.
That insures quality of milk being received from the root level.
⇒ STEP 4
The received milk is sold locally as well as transported
to the dairy for the further processing.
⇒ STEP 5
The milk is tested in dairy lab. No compromises with the
quality of milk being received.
⇒ STEP 6
The qualified milk is received at Raw Milk Receiving
Dock at Dairy.
⇒ STEP 7
Cleanliness is always the top priority at any stage of the
milk cycle. It is called Cleaning Process.
⇒ STEP 8
Milk is pasteurized, clarified, and standardized using
latest technological machines & equipments.
⇒ STEP 9
Milk again tested before being packed in the SUMUL’S
Laboratory.
⇒ STEP 10
Pouch filling for the last users at the Packing
Department at SUMUL.
⇒ STEP 11
Packed milk stored in well-maintained cold storage of
SUMUL.
⇒ STEP 12
Milk dispatched for the sales in the market of Surat from
the Dispatch Department in the SUMUL’S trucks.
Plant location
Location factor are crucial for profit maximization, in
deciding about the location of concern, the selected site or
position must minimize the cost of production as well as cost
of distribution. If the site for locating a business is
unfavourable the concern can’t be managed economically
and profitability even though the entrepreneur has the
necessary capital and capacity or management skill.in shirt
location determines to a great extent ,a company’s
profitability.
It is based on the product, moreover, the industry is situated in such a
place where certain facilities and help are provided from the
government like loan, subsidy etc.
SUMUL is situated in surat, which suits all the above conditions for i.e.
procurement of basic raw material is done from the near by area so that
easily available and timely procurement is done and basic transportation
cost being reduced besides all the basic infrastructure is available.
SUMUL has three chilling center at Bajipura, Navi Pardi and

Uchchal for ensuring safe delivery of raw milk to SUMUL where
the milk is processed and pack into various type of liquid milk and
by product to improved the nutritional feed given to the cattle at
village level, the co-operative has establishment a cattle feed
factory at chalthan. Sumul also has oil refined oil at the village of
DCS level.
SUMUL has chosen this location taking into consideration of the

following factors :-
 Supply of raw material (cattles)
 Transportation facilities
 Labour supply
 Availability of power and natural resources
 Government facilities
 Personal factors
 Social factors
1.6 Work Area of SUMUL
Main Dairy Plant Cilling Centre
km distance from surat
Taluka/ Tahsil Name Cattle Feed Factory
SUMUL dairy is located near railway station road in Surat. It

covers 15,000 – acre land. Sumul provides milk collection
facilities at the producer’s door in each village co-operative,
where milk is speedily, efficiently and economically transported
twice daily to its dairy plant and chilling centers for processing
and marketing.
Since the milk procurement system has been extended far

and wide in the entire district. Sumul have five chilling center at
Bajipura, Uchchal, Navi Pardi, Chaved and Dediapada site at a
distance of 50,105,25,110,146 km respectively from Surat city.
The chilled is then transferred to the mail plant at Surat railway
station road.
Plant layout
A factory is placed whre all the industrial activities are
housed. After the selection of the factory site the factory
building is constructed at the selected site. The problem of
arrangement of various departments inside the factory
building arises only after the availablilty of the floor area
covered by the walls and roofs forming the factory building.
Ideal plant layout
Plant layout is the overall arrangement of the production
processes tore-room,stock-room, material handling equipmet
and sub-stores,employee services and all other accessories
required for facilitating the production in the factory.
According to F.G.Moore, “A good layout is one which allows

materials rapidly and directly for processing. This reduces
transport handling, clerical and other costs down per unit,
space requirements are minimized and it reduces idle
machine and idle man time.”
1.9 LOCATION OF OFFICES: ~
Kamdhenu
Store Staff Colony Staff Colony Staff Colony

(B) (B) (Old C)
Surat
District
Bank
Staff
Main Road Colony
(B)
GROUND
Staff Colony M.D.Buildi Guest Auditoriu
(B) ng House m
Hostel
Main Road
A.D.M. Building
A.P.S.
Center
1.10 Administration Building: ~
Ss
VAHIVATI ACCOUNT
VIBHAG MANAGER (ASM) AUDITOR’S VIBHAG
VIBHAG OFFICE
BOARD ROOM
DUDH SAMPADAN
AND SAHKARI VIKAS
VIBHAG
CHAIR- G.M. M.D.
ST
1 FLOOR
-MAN OFFICE OFFICE
OFFICE
COMPUTER BOARD
SECRETARY
VIBHAG
OFFICE
AMBULA CASH CASH MATERIAL

NCE COLLEC- OFFICE MANAGE-
-TION -MENT
ROOM VIBHAG
VIBHAG
SENIOR
EXICUTIVE
1.11 Milk Prodoction OFFICE
POST TELEPHONE PURCHASE
OFFICE EXCHANGE DEPARTMENT
1.7 Time Keeping System
Time keeping is very important in this timeless era. Times

runs away, it never steps in this competing age.
In “SURAT DISTRICT CO – OPERATIVE MILK

PRODUCERS UNION LTD.” punctuality has been given to time
dominance. A person may be director, M.D. or any staff member,
they have to obey rule.
“Time &Tide Waits for None”
However, there are four shift & unit works 10:00 a.m. to
10:00 a.m. in following shift.
1) 10:00 a.m. to 16:00 p.m. –first shift
2) 16:00 p.m. to 22:00 p.m. – Second shift
3) 22:00 p.m. to 04:00 a.m. – third shift
4) 04:00 a.m. to 10:00 a.m. fourth shift
Gradully, ½ hours recess given between work timing

during 10:00 a.m. to 16:00 p.m. at & ½ hours recess given to
respectively all the shift time.
Production planning and control
The planning and control of production is one of the

important problems of production management. It is
essential that production is carried on in the best manner at
the lowest cost, and the goods are of the right quality and are
produced at the proper time. This can be ensured only
through proper planning of production.
Production control is concerned with direction and
guiding production alog the lines set up by the planning
department. It evaluates the actual performance of the
productive apparatus in the light of plans formulated by the
planners.
In SUMUL, there is acoordianation committee for this
function. It is done in accordance with demand in market.
Production planning is done by the head of the production
department. He plans everything with the help of supervisors.
Production conreol is all in the hands supervisors.
Production control is all in the hands supervisors and the
head of the production department.
Material handling
It is necessary for a company to manage the machine

and material. The machine handling equipment of
SUMUL is three wheeler tempo and for material
handling company uses equipment such as simple
trolly, hand cart crates etc to move the material from
one place to another.
And final products are stored in storage house after

packing and labeling.
11.scrap and waste management.
The unnecessary accumulation of absolute, surplus

and scrap items is said to be waste and enough capital
is blocked in it. The increase in all such items will
increase the product cost which in turn will reduce the
profit. Therefore efforts should be made to manage
such scrap and waste material.
The SUMUL has collected scrap near the machine.
This scrap is weekly collected, sold out and thus

income is generated from the sell of scrap.
9.pollution control
Pollution means to make the environment dirty and
impute with harmful and poisonous substance. The
pollution may be air pollution, water pollution, noise
pollution etc. Government has now made compulsory
for all the industries to take measures regarding
pollution control.
In SUMUL the problem of pollution is nil. This is

because no smoke is produced during the production
process. Also no water and land pollution is being
caused by the industry.
QUALITY CONTROL
The quality system of SUMUL fulfills the
requirement for the management system that focuses on
the effectiveness of the system in meeting customer
requirement.
Final inspection of goods is necessary to maintain

the quality of the product in SUMUL. Final inspection
of goods is done by Mr. Virjibhai inspects the goods
carefully and finds it. If any defect is found in the
product they are not sold and are used in reprocessing.
There are quality and fatness testers for quality

control. Even little difference is not allowed. If the
quality is not proper it is disposed off in the scrap
because their main aim is satisfaction of consumers.
Codification and identification
1.8 OBJECTIVES OF SUMUL: ~
The SUMUL Dairy was established with

the following objectives:
 To provide guaranteed remunerative milk market round the
year for surplus milk.

 To provide maximum return to producers.
 To provide good quality Milk and Milk Product to

consumers.
 To increase milk productivity at most economic rate by
providing technical input services to the producers.
1.12 FUTUTRE PLANS OF SUMUL: ~
The future plans of the organisation are

as follows:
 The SUMUL Dairy shall provide proper Nutrition and Good
Health to its customers in addition to achieving customer

delight.
 SUMUL introduces new Gable Top packing for Pasteurized
Standardized Milk in which Milk remains fresh for 15 – 20

days.
 The farmers always get maximum remuneration by selling
the raw milk. This is their common objective.
**** INDEX ****
2.1 Introduction 31
2.2 Hierarchy of organisation 32
2.3 HR Objective 35
2.4 Man power Planning 36
2.5 Role of HR in Sumul 37
2.6 Human Resource Activities 38
2.7 Recruitment & selection Process 41
2.8 Training and development System 44

2.9 Performance appraisal System 47
2.10 Promotion & transfer Policy 48
2.11 Wage & Salary Structure 49
2.12 Customer's Satisfaction 52
2.1 INTRODUTION
Personnel management is the managements of human

resources in an organization. In fact, personnel management
undertakes all those activities, which are concerned with human
element in an organisation.
Manpower planning or personnel management is

complicated & challenging work for the management because
here manage have to handel the men who are having different
thoughts, psychological view etc. No two person are similar in
mental abilities traditions, sentiments& behaviour. They differ
widely also as groups & are subject to many & varied influences.
Therefore they need an actual handling by management
personnel.
Manpower management is most crucial job because

“Managing people is the heart & essence of being a manager.” It
is concerned with any activity relating to human elements or
relations in organisation. Thus, personnel management is a
method of developing potentialities of employees so that they get
minimum satisfaction out of their work & give their best efforts to
the organisation.
2.2 Hierarchy of Organization:
Bord of Director
Chairman
Managing Director
Junior Executive Officer
Senior Assistant
Junior Assistant
Technician
Workman
Personnel department is the key department of the any
business. Personnel department is the main part behind the
company’s success or failure. Personnel management is that
part of management, which concerned with people at work
and with their relationship within an enterprise. Its aim is, to
bring and develop into an effective organization. The men and
women who make up an enterprise and having regard for the
well being of individual & of working groups to working groups
to enable them to make their best contribution to its success.
The meaning of the personnel dept., labor management or

staff management means quite simply the task of dealing with
human relationship within an organization.
Personnel management is a continuous process. It cannot

stop. Personnel management is a never-ending process. It
helps in achieving objectives of company. This is done by
proper perform of personnel function like recruitment,
selection, training & development, labor activity, motivation,
welfare etc. it also helps to keep a smooth relationship
between employers & employees.
Sumul believes that the most significant resource are its

Human Resource and Sumul’s Success in the long run
depends very much on the quality of its human resources.
Human resource comprise the aggregate of employee
attributes including knowledge, skill, experience and health,
which are presently available to the organization for the
achievement of its goal, objectives and service to the society.
2.3 HR Objectives :
 To develop and sustain core values.

 To develop business leaders fro tomorrow.
 To provide job contentment through empowerment,
accountability and responsibility.
 To build and upgrade competencies through virtual
learning, opportunities for growth and providing
challenge in the job.
 To foster a climate of creativity, innovation and
enthusiasm.
 To enhance the quality of life of employees and their
family.
2.4 Man Power Planning Process
First of all the organisation follow man
power planning process through which they find man power
planning or sources for the organisation.
 The man power process is done by the Managing Director
or Board of Directors.
 If the necessities arise in any department of the
organisation then the Head of that department tells to the
Managing Director.
 Then, the Managing Director gives response in Yes or No.
If the Managing Director gives response with Yes, then the

Head of that department will follow the recruitment process,
or if the Managing Director gives response with No then
they will stop their process.
2.5 Role of HR in SUMUL
 Alignment of HR vision with Corporate Vision

 Shift from support group to strategic in business
operations
 HR as a change agent.
 Enhance productivity and performance by developing
employee competency and potential.
 Developing professional attitude and approach
 Developing ‘Global Managers’ for tomorrow to ensure
the role of global players.
2.6 Human Resources Activities:
The main activities of this department are selection, training,

recruitment, and welfare actives.
To diffuse the effect of Global Competition, Sumul has

adopted the latest concepts of management practices and
provided appropriate training with the help of leading institute
from time to time for up-gradation & development of its Human
Resource. Some of the efforts of Sumul to achieve this are:
Employee Personality Development (Attitude, 1995

skill & Knowledge)
Self Development (Self management 1995
Leadership, Meditation)
Total Quality Management, QC, SGA, Kaizen, 1996
SQC
Total Productive Maintenance 1999
Meditation Hall 2000
Other Activities :-
1. Washing facilities :-
The facility of washing clothes is provided to all the
employees
2. Store & Drying facility :-

The full time workers are given personnel lockers to
store their things and also facility for drying clothes.
3. Canteen facility :-
it is providing employee to take Break-fast, Lunch and

Dinner at economic price.
4. Rest room :-
It is also provided to take rest during the Lunch

hours.
5. First aid facility :-

It is given for quick remedy of employees. When any
accident occurs during the working hours of the
organization.
6. Vehicle parking space :-

It is provide for employee, worker and visitors
separately.
7. Accommodation :-
Organization is providing township & accommodation
facilities to employees.
8. Vehicle loan :-
It is given to Employee / Executive only.
9. Department stores :-
“KAMDHENU” department store is in the staff ready
credit society / Staff Quarters to purchase all
necessary items at economic rate for employee.
10. Uniforms, Shoes and Raincoats :-

Uniforms, Shoes and Raincoats are provided to all
employees and workers.
11. House rent recovery :-

House rent recovery for those employees who are live
in rental house.
2.7 Recruitment & Selection Process
Recruitment:
Recruitment is the searching for prspective employess and
stimulating them to apply for jobs in the organization. It is often
termed positive function that it stimulated people to apply for to
increase the hiring ration of the number of application for a job.
Sumul as such dose not has a well-defined recruitment

policy. Recruitment is basically done by HRD department in
consultation with the concerned department for which new
employee is required. it is not a regular event as recruitment is
done only when there is any vacancy or some requirement
comes up in the organization. All the new employees must
meet the minimum experience and qualification criteria as set
by personnel department.
Recruitment Process:
 HR Department receives requisitions.

 Locating and developing the sources of required
number and type of employees.
 Identifying the prospective employee.
 Communicating the information.
Generally, two types of SOURCES are used in the
Organization:
1. Internal Recruitment:
It is generally done through promotion and training
programs.
2. External Recruitment:
 Direct Interview:
By giving advertisements in the
newspapers
 Employment exchange:
These agencies are providing a wide range of
services, counseling assistance in getting in
getting jobs, information about the labour
market, labour and wage rates.
 Campus interview.
 Advertisement.
Selection Process:
Selection is the process in which candidates for employment

are divided into two classes those who are to be offered,
employment and those who are not.
The Selection Process is concerned with determining

whether an applicant meets with all the qualification need to
perform a particular job. It means right person a right place. It
is very important because of a wrong person is selected it will
cost to the company. Need of selection would be arise when
vacancies are made in organization. Procedure for selection is
differing from organization to organization and from job to job.
For Executives:
 Written Test
- Aptitude test
- Subject test
 Group Discussion
 Interview
 Final selection
For Non-Executives:
 Written Test
 Final interview
 Final selection
2.8 Training and Development System
“To bridge the gap between job requirements and present competence of
an employee ”
Training is the short term process utilizing a systematic and organized

procedure by which non-managerial personal learns technical
knowledge and skill for definite purpose.
Need for Training:
*** Job Requirements.

1. Technological Changes.
2. Organizational Viability.
3. Internal Mobility
Training is given in 3 Categories as :
1. Management Training.
2. Office Training
3. Senior Executive Training
The management training is given for 6 months. Officers

and senior Executives attend the management
development programmed organized by the institute.
Training is not uncommon in Sumul. It has an elaborate
training program to make employees acquire new skills and
knowledge. Both internal and external training is carried out
as and when required. Following are the data of internal
and external training programmed conducted by Sumul in
the last five years.
4. Organizational Viability.
5. Internal Mobility
Training is given in 3 Categories as :
4. Management Training.
5. Office Training
6. Senior Executive Training
The management training is given for 6 months. Officers

and senior Executives attend the management
development programmed organized by the institute.
Training is not uncommon in Sumul. It has an elaborate
training program to make employees acquire new skills and
knowledge. Both internal and external training is carried out
as and when required. Following are the data of internal
and external training programmed conducted by Sumul in
the last five years.
Number of Training Programs :-
Programs 2001-02 2000- 1999- 1998- 1997-

01 00 99 98
No. of in-house 144 53 20 - -
Programs
No. of Participants 1762 628 415 - -
No. of External 9 9 14 16 22
Programs
No. of Participants 55 31 43 55 57
Total Programs 153 62 34 16 22
Total Participants 1817 859 458 55 57
Development is the long term process utilizing systematic and

organized procedure by which managerial person lerans theoretical for
acieveing organizational goal.
In addition to this, Sumul also has the policy to sponsor

employees for higher education to various institutes. The
following table shows the number of employees sponsored by
Sumul.
No. of Employees sponsored for higher studies
Particulars 2001-02 2000 1999 1998 1999

-01 - 00 -99 -98
Employees 2 2 1 - -
Sponsored for
Advance Study continue
2.9 Performance Appraisal System:
“Performance appraisal is the systematic, periodic and an

impartial rating of an employee’s excellence in mattes
pertaining to his present job and his potential for a better job”.
After recruitment organization gives specific project to the

employee to train him. After completion of this project, it is
checked by the authorized person of the department if the
employee do not perform well then they are terminated from
the organization. Performance Appraisal System is still in
rudimentary stage in Sumul. Through Performance the top
management does appraisal or reporting head, it is short on
comprehensiveness and touches only few aspects. However
the silver lining is that in order to make system transparent
and open, evaluation is cross-checked with the employee by
HRD people and in case of some differences try to solve out
the problem
2.10 Promotions and Transfer Policy
Promotion may be defined as “it is the advancement of an

employee to a better job, better in terms of greater
responsibility, more prestige and status, greater skill and
specially increase the rate of pay of salary”.
Promotion Policy :-
The Management Trainees are given 6 month training and
later on if they perform well are promoted as provisionary and
after one year they are confirmed. Moreover promotion is
given on the basis of education obtain by different personnel.
Transfer policy :-
Transfer means to transfer the employee from one

job to another without making any change in his
authority, responsibility and status.
There is not any policy for transfer, but managing director of

the organization generally takes the transfer decisions.
2.11 Wage & Salary Structure:
Some fixed amount of house rent allowance is provided for those
who live in rental house. Sumul has a fixed increment system for
each level of authority in the organization. Only one increment is
given a year. However for calculating increment for an employee,
the period of time the day of his joining. Rather month of January
and July are considered as base month for the same. For
instance, an employee joining the organization in second week of
January in 1999 would be having his next increment due in 2000
July not in January. There is also a compulsory increment every
14 and 23 year in which, the employee becomes eligible for
immediate next salary scale. Plus two increments without any
change in his/her designation. However, during last agreement,
upgraded employee have also been given designation as per
new salary scale. Recently, Sumul has revised its pay structure
to attract more young talents.
2. 12 Employement Records Kept
After the selection of employee when he

is joining the organisation, the employee has to submit a form
which contains some information regarding his personal life or
some other information which is stored in computer and is
maintained by establishment sector. This form contains the
following information:
 The name, birth date, age, height, weight, passport size
photo, power of classes, marks of identification, present

address, permanent address, nationality, father’s name,
marital status, etc.
 The academic data, percentage obtained in S.S.C., other
vocational qualification, past and present employment data,

language known, hobbies and interest, information
regarding accomplishment, achievement, reference, etc.
 Attach certificate/Xerox copy of certificate in support of age,
academic qualification, experience, etc.
6.employee benefits and services
Employee benefits and service are very useful not
only for the but also for industries too. The
requirement for providing such services and facility
arises from the social responsible of industry. The
company allows the employees two days leave free in a
month. Even they give medical facilities. Bonuses are
given in festive months.
 Dearness Allowance
 Additional Dearness Allowance (ADA)
 House rent Allowance (HRA)
Leave Travel Allowance (LTA) :-
Every year allowance is given to employees for traveling

any place. This amount is also fixed. Super Annuitant
Scheme (SAS) it provided after every 3 years
(BASIC+DA+ADA).
Washing Allowances (WA) :-
Rs. 20/- is provided every month as washing allowances to

worker category.
City & Travel Allowance (CTA) :-
Those who live in city are given these allowances more
than those are in the village.
Shift Allowance (SA) :-
Shift allowance is provided in following way:
PRESENCE IN ONE-MONTH ALLOWANCE (RS.)
25 & More 65
24 60
23 45
22 30
21 15
20 & Below 00
Visiting Allowance (VA) :-
This allowance is given to the entire field officers and

veterinary officer.
Bicycle Allowance (BA) :-
It is give to all permanent employee of worker category.
Scooter Allowance (SA) :-
This allowance is given to all the officers and marketing

executives.
Driving Allowance (DA) :-
It is giving to the drivers of tempos and trucks of SUMUL.
Other Components:
a) Bonus
(8.33% of BASIC +DA+ADA)
b) Funeral Fund
Rs.3000 to the ward and family of the dad.
Every month Rs1/- of all higher executives

salary is maintained for this fund
Trade unions
This is the collective group of people which forms in to union for
solving some big issues or problems occurring in the industry by
forming a big group. It represents the unity of the workers and they
form union to solve the problem and help each other.
Such unions are formed where there are many workers and where
grievance handling system is not in proper condition and where there
are lot of complains from workers. Unions are formed when there is
need of strikes by workers .
In SUMUL such trade unions rarely take place.
Collective bargaining
Collective bargianging includes forming of trade unions, when labor strikes takes
place for some specific need by worker or for some salary increment it is known as
collective bargaining.
When all the worker wants a leave but if there is no holiday then wokers can form
union and then bargain for a leave on that day.such baragaining takes place in large
units and where proper and sufficient allownes and facilities are not provided.
In SUMUL has never taken place till now as they have got very organized and
systematic grievance handling system and sufficient allowances.
Industrial relations
Industrial relation and relation between the workers are good.

There is good relation between the workers and the
management, whch is essential for smooth running of industry
and also expansion of industry.
Workers should be motivated financially or non-financially and

also good-working condtions should be provided they should be
respected and honored and treated as family members this
increases job satisfaction so for this uniy concerned it is medium
scale unit and all the workers are equal and none of them are
superior together.
Objectives of industrial relation :-

 To safeguard the interests of labour and of management by
securing the highest level of mutual understanding and
goodwill among all those sections in the industry which
participate in the process of production.
 To avoid industrial conflict and develop harmonious
relations, which are an essential factor in the productivity of
workers and the industrial progress of a country.
 To raise productivity to a higher level in an era of full
employment by lessening the tendency to high turnover and
frequent absenteeism.
 To eliminate, as far as possible, strikes, lockouts by
providing reasonable wages and improved living and
working conditions and fringe benefits.
 To establish government control of such plants and units as
are running at aloss or in which production has to be
regulated in the public interest.
Greviance handling system
Grievances handling is an important tool for solving the problem

for employees. Broadly speaking complains effecting on eor more
workers consisted grievances. A complains may be related to the
quantum of wages, the maker of payments leave, working
condition, promotion, transfer etc.
In SUMUL, following steps are followed for handling emplying
grievances :-
 Any employee can approach his immediate supervision for
and complain relating to his work and working conditions.
The supervisor will investigate complain and consult with
his department head and gives replay within 3 days to 1
week.
 If the employee is still no satisfied, he approaches factory
manager the reply given by him will be final.
 Even if the employee isn’t satisfied then he apparoaches
the manager through trade union of tries to settle on the
basis of arbitration.
 A person is appointed as arbitrator and the reply given by
him accepted by the management as well as employees.
 But until now as such grievances has taken place. Here
sometimes grievance took place but due to managerial
actually. The management takes active action and let the
grievances to be solved.
**** INDEX ****
Sr. No. Particular Page
no.
3.1 Hierarchy of Mkt. Department
3.2 History of Indian Marketing Milk
3.3 Objectives Of mkt Department
3.4 Sumul Milk Mkt System
3.5 Prising Police
3.6 Promotion Policy
3.7 An Overview Of Sumul Product
3.8 Advertising
3.9 Distibution Channel
3.10 Study Of How Customers Orders Are
Prossed
3.11 Detail Of Competitors In Milk Products
3.12 Customers Satisfaction
3.1 Hierarchy of Marketing Department
Managing Director
Senior Executive
Junior Executive
Senior Assistant
Junior Assistant
Workmen
Human needs, human necessities have no end. The aim of
business activity is to acquire wealth, then to convey it into
desired forms and to make the final product available for
exchange for the satisfaction of human needs. These all
activities fall under industry commerce and trade. These three
branches have one common function i.e. exchange function.
This important and powerful function is known marketing.
‘Marketing is a Social management Process by which

individuals & groups obtain what they need & want through
creating, offering & exchanging products of value with others.’
3.2 History of Indian Market Milk Industry
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 Aarey (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.
3.3 OBJECTIVES OF MARKETING DEPARTMENT: ~
The following points show the different

objectives of marketing department:
 To monitor and measure consumer satisfaction half
yearly.
 To monitor and measure the performance of service
provider quarterly.
 To appoint 5 new milk agents per month in Surat district in
order to meet the need of consumers and to meet milk

easily available to customers.
 To conduct 25 milk awareness schools education
programs in the year 2004-05 at various schools within
Surat city and district.
 Month wise and product target plan and evaluation.
 Monitor and measure consumer complaints and solve it
within 2 days and feed back to management.

 To monitor the product and the storage condition including
GMP and distributors parlor retailers levels.

 Training and awareness to customer regarding ISO-9000,
ISO-14000, HACCP, GMP and Sumul products about

1000 customer per year.
 3.4 Sumul’s Milk Marketing System
Sumul’s milk marketing in Surat city is monitored,

eliminating costly sales-booths and though regular and assured
twice a day supply of milk to 1662 concessionaires (Agent) and
198 institutional buyers, through 85 contractors’ route vehicles.
There is guaranteed cash inflow of the sales proceeds on day-to-
day basis and safe return of crates etc. to the Dairy. The
standardized / pasteurizes milk is dispatched to the city twice a
day to the network of concessionaires (Selling it on behalf of
Sumul on a commission basis). The institutional buyers are
supplied milk in sealed cans. Contractor’s trucks carry milk from
the Dairy Plant to the places of these concessionaires who caters
to the domestic demand of milk in their respective earmarked
areas.
Both economic and operational advantages of keeping the

sales-counters at the residential places of the Agents are
distinct as:
 No creation or maintenance of these sales-counters

is involved.
 All the security of milk, material and money.
 Utilization of Agent’s family, labour and residential
place and hence very economic operation for them
and the Dairy.
 Operational convenience to deliver milk and
off tack of crates etc. from these permanent places at
any time, including odd hours.
Familiarity of the Agents with locality

and vice-versa and hence smooth dealing under mutual
confidence.
The institutional buyers include hotels, restaurants, canteens,

hotels, charitable institutions, milk vendor’s etc. who enter into
contracts for purchase of milk for the entire year and receive
milk as per the contract, twice-a-day, in sealed cans, through
the contractor’s milk routs and make the full payment to the
Dairy Representative just at the time of delivery of milk to
them.
The contractor are responsible for any shortage,

breakage OR pilferage of milk and material occurring during
transportation. While the Agents hold the responsibility of any
such incidence occurring at their level. There is regular,
assured and smooth in-flow of cash from milk sales from the
Agents to the Dairy’s Cash Collection Centers on day-to-day
basis without involving a bank for collection of sales-proceeds
and maintaining individual accounts. The Agents sale milk
delivered to these Agents during the day and they develop the
sale-proceeds daily at the nearest Cash Collection Centers of
the Dairy. The Dairy runs these Centers for all 365 days in a
year for regular day-to-day receipt of cash amount. For any
default on the part of the Agent, such as non-payment or
short-payment of cash, the Dairy takes corrective action
almost instantaneously.
Sumul also encourage a small Savings Scheme for the Agents

by deducting a particular amount from the commission every
month and transferring the same into their deposit amount,
thereby allowing the deposit to build-up every month, which
gets additional security to the Dairy as well as to Agents. Any
amount in excess of three times, the realization from the daily
sales can be withdrawn by the Agent any time during the year.
Currently the commission of 40 paise per liter is paid to the
Agent.
3.5 Pricing Policy
The pricing policy of SUMUL is fixed. It is

based on the GUJARAT CO – OPERATIVE MILK MARKETING
FEDERATION’S (GCMMF) structure. The pricing policy should
include the production cost, transportation expenditure i.e. from
the manufacturer to distributor and further. It should include the
commission of the agents and profit margin of the firm.
PRICE = PRODUCTION COST

+ TRANSPORTATION EXPENDITURE
- COMMISSION
- PROFIT MARGIN
[NOTE: ~ This information is collected from the secondary

source.]
Current 8Price list of Sumul Products :-
Price list of the various products produced by the Sumul with

various quantities are as under.
Commodity Quality Price(Rs.)

Ghee 15 kg 2300
5 liter 720
2 liter 275
1 liter 150
1 liter pouch 145
500 ml pouch 74
200 ml pouch 31
White Butter 15 kg 1695
500 gm 60
Jome 200 ml bottle 8
200 ml pouch 5
Paneer 1 kg 105
200 gr 22
Ilichy Peda 500 gr 59
250 gr 30
Kesar Peda 500 gr 79
250 gr 40
Malai Puri Peda 250 gr 36
Primium Tea 500 gr 62
250 gr 33
100 gr 14
Silbver Tea 500 gr 71
250 gr 39
100 gr 16
Ilichy Shrikhand 500 gr 40
Kesar Shrikhand 500 gr 45
100 gr 10
3.6 Promotion Policy
Promotion activity mainly consists of advertisement. Sumul

is a cooperative sector and so the advertisement budget is
quite less. However Sumul dairy spend nearly 20 to 25 lakh on
the advertisement. The contract of advertisement is with the
Venus ads. Here advertising is done through hoardings,
banners, wall painting, newspapers, and stickers etc. Sumul
as part of promotion activity holds “Sumul healthy baby

contest” on regular intervals. The participation is increasing
every time the contest is being held. Here every one is given
information about product of Sumul and their views regarding
the Sumul product. What change they want? Which other
product they want? Are also being asked shop painting is also
promotion activity carried on by them.

3.7 An Overview of SUMUL Product
Milk Products :-
Milk is the mail product that is produced by the sumul. Milk

acts as a raw material for the other products of sumul like
curd, butter milk, paneer, etc. Sumul processes variety of
milks such as whole milk, toned milk, cow milk, etc because
the demands of milk are different from customer to customer
sumul tries to fulfill all the demands, e.g. people who want
‘Malai’ purchases whole milk standardize milk is used for tea.
A white or yellowish fluid secreted by the mammary gland

of animals. It consists of emulsion of fat in water with casein
and other proteins, milk sugar and inorganic salts. The solids
other that fat include protein, carbohydrates, water-soluble,
vitamins and minerals.
According to the prevention

MILK of food adulteration rules
1995,the percentage of milk, fat and SNF in different classes
and designation of milk specified respectively are as follow:
FAT SNF
Buffalo milk (5%-6% and 9%), cow milk (3%-4% and 8.5%)
recombined milk (3% and 8.5%) double toned milk (1.5%-9%)
and skimmed milk (not more than 0.5% and 8.7%) the fat
VITAMIN
percentage
A
for the milk of Cow and Buffalo varies PROTEIN
from state to
MINERALS
state D
and is detailed is DFA rules. IRON
E
CALSIUM
K
LECTORS

Types of Milks :-
Name FAT (%) SNF (%)

Whole Milk 6 9
Toned Milk 3 9
Cow Milk 3.5 8.8
Skim Milk 0.07 9.3
ESL Milk ----- -----
Standardize Milk 4.5 9
Buffalo Milk 5.5 9
PSM 4.7 8.8
Sumulya 6.2 9.1
Pasteurized standardized milk:

8. Raw Milk
9. Skim milk Powder
10. Pasteurize white Butter
12. Pasteurize Cream
13. LDPE Film
14. Water
Pure Ghee:
A Product obtained from milk, cream or butter from

various animal species by means of processes, which
result in the total removal of moisture and SNF
contents, with an developed physical structure.
Clarified butter fat with a strong flavor is prepared by
heating makkhan.

7. Pasteurize White Butter/White Butter
8. Sour Butter
9. Hd:Ld:Hd
10. 3 layer Polyethylene Bag
11. Tin (Lacquered) 15kg size
12. 1kg/2kg Size With Corrugated Box

Panner :
Milk is heating to boiling temperature and limejuice,

citric acid, or sour whey. Paneer contain 70% moisture.
The whole milk paneer should contain 50%, milk fat on
dry matter basic. In skimmed milk paneer the fat on
dry matter basic should not exceed 13%.
6. Pasteurized Standardized Mik

7. Citric Acid
8. Common Salt
9. Moralized Polyester Bag

Flavored Milk :
Milk standardized to a certain fat percentage to

which some flavor such as chocolate and fruit syrup is
added.
7. Homogenized Pasteurize Toned Milk

8. Sugar
9. Flavor
10. Color
11. Glass Bottle
12. Crown Cork

Buttermilk :
By product obtained after the removal of butter or

cream from crud by churning or otherwise also known
as chaas.

13. Skim Milk Powder
14. Batch Starter
15. Water
White Butter :

5. Pasteurize Cream
6. Corrugated Box
7. HM-HDPE Sheet
SWEETS

Shrikhand
A milk based sweets male from concentrated dahi

with a sweet and sour taste. It is a semi-soft whole
milk product prepared from dahi and resembles
sweetened quark. Dahi is drained of its whey by
hanging it in a cloth from 4 to 6 hours to producing a
solid mass called chakka or maska. The resultant
maska is mixed with the required sugar, condiments
and flavor.
9. Pasteurize Whole Milk

11. Surar
12. Saffrom (kesar)
14. Poly-Propylene Cups
15. Sealing Foil
16. Corrugated Box
Kesar Dry Fruit Shrikhand

7. Chakka
8. Sugar
9. Kesar
10. Almond
11. Cashew nuts
12. Kismis
Elaichi Shrikhand

4. Chakka
5. Sugar
6. Elaichi (Cardamom)
Peda :
8. Pasteurize Milk (Sumulya)

9. Sugar
10. Saffrom (kesar) Powder
11. Cardamom (Elaichi)
13. Paper Box
14. Oxygen Scavenger Poly Bag
Elaichi Peda :

4. Milk
5. Cardamom
6. Sugar
Kesar Peda :
4. Milk
5. Sugar
6. Kesar
MalaiPuri :

6. Milk
7. Sugar
8. cardamom
9. Ghee
10. Pista
Other Sweets

Rasgulla :
Gulabjabun:
Sumul Milk Powder :

4. Pasteurized Skimmed Milk

5. LOPE film
6. Kraft Paper Bag
Other Products :

Khawa :
A product obtains from Cow, Buffalo or mixed milk

by heat desiccation of milk to 65-50% solid in an open
pan. It is also called as khawa or mava.
Tea :
Sugar:

3.8 Advertising
In many ways the organisation is doing

their advertising activities which are mentioned below:
 The most simple and popular way of doing advertising is
through HORDINGS and BANNERS.

 It is well understood concept that “A product cannot get
success
until consumers involved as partners to it’. SUMUL
organising “Partners of Change Programme” in which
housewives are involved
to provide feedback on the different product & its quality
and
are made aware with production activity on regular basis.
By organising programmes they will do advertisement.
Other programmes are also done by SUMUL like Paneer
Show, Healthy Baby Competition, Rasoi Show, Sumul
Dairy Cooking Competition, Sumul Painting Competition
etc. Thus, in this way also the advertising is done.
 New packing and slogans have been changed for some
new as well as existing products.

 Door to door advertisement is also done for SUMUL
products.
 There is also the website of SUMUL named as
WWW.SUMULDAIRY.COM which provides all the
information about organisation and different products.

3.9 Channel of Distribution :
Dairy Agent Customer
1. Direct
2. Indirect
1. Direct Distribution Channel :
Sumul is handling 1900 outlets for selling their buttermilk,

tea and sugar.
2. Indirect Distribution Channels :
Sumul is distribution various products that are milk & other

than milk there are 3 major distributors in Surat city & 19
distributors in rural areas. All dairy co-operative society acts
as a distributor for all Sumul products. In Surat city Sumul is
creates 3400 outlets; Sumul has their own 44 milk parlors
which are in direct contact with the customer.
Information technology growing very fast and Sumul

always ahead in technology. Customer should be got
advantage of these technologies for this reason Sumul
Started online shopping facility to Direct Customer as well
as Distributor and parlor also net facilities like.

Direct Customer www.sumuldairy.com
Distributor and parlor www.b2bsumul.com

3.10 Study of How Customer Orders are Processed
There is a simple order processing

system of the organisation:
 First of all distributors get orders from retailers.
 Then, distributors note the order in order note.
 Then, the dispatch note is made.
 According to dispatch note items are arranged and shift it to
the transportation vehicles and send it.

3.11 Details of Competitors in Milk Products
SUMUL is producing many milk products

like ghee, milk powder, panner, butter, dahi etc. So, there are
several competitors in milk products against SUMUL.
COMPETITORS COMPETITION IN MILK PRODUCT

NESTLE GHEE AND MILK POWDER
BRITANIA DYNAMIX GHEE
AMUL SHREE KHAND, FLAVORED MILK,
GHEE
SHUFFLE PANNER
SAGAR GHEE, PANEER, MILK
INDIANA GHEE
VARDHAMAN GHEE
GOKUL GHEE

3.12. Customers Satisfaction
Needs:
 Hording & banners of Sumul products are used for

advertisement.
 Change have been done in packing & slogans of few
production
 Door to door advertisement is done for new products.
 Facility of taking loans from bank for vehicles &
refrigerators are given to agents.
 The schoolboys & girls, who are the future customer,
are educated about Sumul milks & milks products &
its purity.
 A mobile van with facility to test milk, show films to
customer & address public regarding the hygienic
aspects of Sumul milk.
 Cash center has been opened in different areas &
through bank so that the agent can deposit their cash
daily.
Feedback
 After personal visit to customers & explaining the

causes of complaint.
 Replacement is given for storage milk or low weight
milk pouches.

 If agents changes more than MRP than they are fined
& even terminated.
 Agents may also be terminated for his unwanted
behavior.
 Customer satisfaction is most important for the
organization.
 The organization goes for consumer survey to know
their preferences & intended Demand.
 A separate wing is creating in the sales department
who takes care of customer complaint. Consumer
forums in different areas are formed and regular
meeting are organized to address their grievances.
 Complains are received either by the letter or
telephone.
 Complains are entered in to the customer complaint
resister.
 Seeing the nature of complaint, action is taken.
Complain
 Curding of milk
 Low weight
 Price changed by the agent more than MRP
 Agent’s Behavior
 Leakage

Complain Process Steps
 Receive the complain

Complains are received either by the letter or
telephone.
 Complaints are entered in to the customer complaint

resister
 After the proper evaluation of complains the
necessary steps or action are taken by the marketing
department.

**** INDEX ****
Sr.No. Particular Page No.
4.1 Hierarchy Of Finance Department 90-91
4.2 Objectives 92
4.3 Sources Of Finance 93
4.4 Activities F.D 94
4.5 Details of Competitors in milk 95
production
4.6 Costy System 96
4.7 Relationship Of F.D With 97
4.8 Paymant Process 99
4.9 Treasury Operation 101
4.10 Organisation Structure Of Finance 102
4.11 Capital Budgeting 103
4.12 Analysis Of P&L A/C And Balance 106
sheet By Ration Analysis

4.1 Hierarchy of Finance Department :
Managing Director
Material Manager Account Manager Finance Manager
Assistant Manager
Senior Executive
Junior Executive
Senior Assistant
Junior Assistant
Workmen

Finance management is that managerial activity which is
concerned with the planning and controlling of the firm
financial resources. Still today it has no unique body of
knowledge of its own and draws heavily or economic for its
theoretical concept.
“Finance management means the use of such managerial

function as planning and control to undertake finance
function.”
- Earnest Walker
Sumul is the co-operative so it has not special financial

department. Sumul require a lot of funds for meaning its
working capital needs and other obligations. It manages its
working capital needs through internal funding only. There is
regular, assured and smooth in flow of cash from milk sales
from the agents to dairy’s Cash Collection Centers on day-to-
day basis. The dairy runs there centers for all 365 days
without fail. Intact there is a separate cash recovery
department in the organization to look exclusively this aspect.
Because of its excellent cash collection system. Sumul
generally does not face any difficulty in dispensing amount to
the producers every month and meeting other obligations.
However, for the expansion work and setting up new projects,

it takes loans from NDDB

4.2 Objective of Finance Department
There is no separate department called finance in SUMUL.
They work together. The objectives of the accounts and
finance department are as follows:
 To maintain Working Capital at minimum level compared to
last year.
To prepare Balance Sheet and Profit and
Loss A/C.
 To monitor and measure debtors (% wise)
 To monitor and measure internal customer satisfaction.

4.4 Sources of Finance
In the Sumul dairy requirement of finance is major into two
major areas.
1. In working Capital
2. Investment on expansion
These requirements fulfill by taking loan and issuing share.
(1) For working Capital :
To meet the needs of arising working capital Sumul

makes transactions from the following banks.
 The Surat District Co-operative Bank Ltd, Surat

 Sarvoday Sahakari Bank Ltd, Surat
 State Bank of India, Surat
 Surat Mahila Nagrik Sahakari Bank, Surat
 Indian Bank, Surat
 Dena Bank, Surat
 Co-operation Bank, Surat
(2) For Investment on Expansion :
 National Dairy Board

 Share capital
 Debenture

4.5 Activities of Finance Department
1. Planning & budgeting of financial resources.
2. When financial resources is not that time taken loans.
Issuing shares.
3. Issuing financial resources to different department. Working
capital managing
4. Balance sheet & Annual general prepared. Accounting
management.
5. Cash management
Annual Business Plan:
The annual business plan is prepared by taking the

information regarding sales of every product. The sales officer
compile these data taking into consideration growth rate of city
population, per capital consumption so as to arrive at overall
market size and r=targeted market sale for Sumul product, for
the effectiveness of annual business plan the data regarding
marketing channel, and product mix are needed.

4.6. Details of Competitors in Milk Product
1. Product mix plane

2. Marketing channels
3. Manpower requirement
4. Estimated investment
5. Institutional demand
6. Segment wise demand estimation
7. 5 Years procurement analysis
8. 5 Years procurement capacity
9. Urban population demand

4.7 Cost System
Cost is one of the main factors affecting finance

department. There are lots of control techniques
through which companies can control their cost.
Costing is the factor that affects the pricing as well as
profits of the company. If the costs are controlled then
the company can fix competitive price and achieve
targeted returns. If the company is able to get the cost
at minim um level then can get an additional benefit
over their competitors. To control Cost Company might
have to:
1. Replacement of worm out machines and

equipments with new ones.
2. Make or buy decision
3. Extension of existing production plant.
4. By having latest technology machines and
equipment.
5. By producing large quantities of products.
6. Controlling the inventory levels.
7. To do investments where maximum returns can be
achieve.
Cost Structure of Product:
Production cost
+ Transport expenditure
+ Profit Margin
+ Commission

------------------------------
Cost

4.8 Relationship of Finance Department With
Marketing
The job of marketing department is to boost up the

sales and increase the profit of the company.
Therefore it is essential for the marketing department
because to continue with any department one surely
needs finance. The main function of marketing
department is to explore and research the market so
that company can develop itself. Finance is also
required to train the marketing staff to perform its
functions properly. Development and malignance of
new or existing products or services requires finance.
Finance assists marketing in promoting the product
moreover it also helps in fixing competitive price of a
product. In today’s highly competitive market it
becomes unavoidable to ignore finance, through
finance proves to be a base for marketing they are
interrelated with each other by ‘pricing’ {one of the 4
p’s of marketing}
In this company finance assists marketing activities by

providing incentive schemes, free gifts, literatures, etc
for promotional activities. It is useful in exploring and
making a place in the competitive market. The
companies’ distributors have to bare the major

marketing expenses as they are given the
responsibility of marketing (Promotion).

Production:
Production and finance department are interrelated

with each other. Finance is required for the production
activities of the firm. It is required to keep the cost in
control so that finance is used economically and
judiciously. Main functions of the finance department
are to minimize cost of production. Production and
finance department are to make decisions whether to
buy or make a product. To increase product lines also
finance is required.
The company requires finance for setting up of plant,

buying machineries and equipments, capital
expenditures, etc. obviously the company will also
made finance for day-to-day expenses like operating
expenses, and variable expenses etc.
Personnel :
Personnel department is always heavily dependent

on finance department. Finance department requires
personnel along with computerized systems (if any) to
run the department harmoniously.
Even through there may be computerized system

but personnel are required to manage these systems.
In this company very little amount of finance function
are undertaken do the requirement of personnel

departments limited to an extent but finance is
required to pay the personnel of the company. Hence,
we can say that personal and finance department are
interrelated with each other.
4.9 Payment Process
1. Collection of sales bills & sales data

2. Data verification with sales information
3. Feed concern data in computer
4. Feed duration data in computer
5. To pass duration entry to the computer.
To the Milk Producers
Finance department will make payment on the base

of certified & approved bills.
1. Receipt of milk collection data.

2. Verify the data with concern department & payment
for each dairy co-operative society.
3. Feed all the data in computer with oracle support
4. Reduction of DCSP (dairy co-operative society
purchase) & other miscellaneous
5. Account of net amount payable to society is
prepared.

6. The payment will send by MT (Money Transfer) by
district co-operative bank.

To The Transporters
All the come to the finance department for final

payment. Every bill is certified by the concern
department authority. They have to give justification
for any expenses.& then finance department will make
payment to the transportation for any expenses.&
then finance department will make payment to the
transporters on the bases of certified & approved bills.

4.10 Treasury Operation
The treasury operation of the company is panned in

such a way so that it maintains purchase cost,
production cost, inventory management and
budgeting based on the market forecast. Treasury
operation is maintained to facilitate demand and
supply condition, timely payments for purchases,
meeting contingency expenses. Proper dispatching of
the good on delivery dates and minimizing opportunity
cost. Some unseen contingency may arise such as
strike; flood fire etc. for this purpose also there way
should be made.

4.11 Organisation Stucture of Finance Department
Managing Director
MANGER ACCOUNTS MANGER FINANCE

MANAGER

DAPUTY MANAGER

SENIOR EXECUTIVE

JUNIOR EXECUTIVE

SENIOR ASSISTANT

JUNIOR ASSISTANT

WORKMAN GRADE – 2

4.12 Capital Budgeting
SURAT DISTRICR CO – OPERATIVE MILK PRODUCERS’ UNION LTD.
CAPITAL BUDGET COMPARATIVE STATEMENT FOR THE YEAR 2006 – 2007

BUDGET ACTUAL
SR.
PARICULARS AMOUNT CAPITALLISED
NO.
(Rs. In LACS) (Rs. In LACS)
1 DAIRY COMPLEX (H.O.):
Machinery 558.25 252.33
(A)
Building Road, etc. 172.00 304.44
BAJIPURA CHILLING CENTRE
2
COMPLEX:
Machinery 50.00 78.04
(B)
UCHCHHAL CHILLING CENTRE
3
COMPLEX:
(C)
SUMULDAN FACTORY CHALTAHN
4
COMPLEX:
(D)
5 A. H. COMPLEX – VANSKUI:
Machinery 0.00 0.00
(E)
NAVI PARDI CHILLING CENTRE
6
COMPLEX:
(F)
7 NIZAR COMPLEX:
(G)
8 NASIK UNIT – LAHE:
(H)
TOTAL (A+B+C+D+E+F+G+H) 1133.15 977.46

BALANCE SHEET AS AT 31ST MARCH, 2006
31 – 03 – 2006 31 – 03 – 2007
Liabilities
(Rs.) (Rs.)
Authorised Share Capital:
5,00,00,000 5,00,000 Ordinary Share Rs.100 Each 5,00,00,000
Share Capital (Issued & Fully Paid
up)
1,62,88,200 3,07,919 Ordinary Share Rs.100 each 3,07,91,900
Redeemable Debenture:
12,21,500 2,114 Debenture Rs. 500 Each 12,20,500
Reserve Fund and Other Funds:
13,65,78,380 Total Funds 12,83,59,237
Loan:
4,37,07,508 N.D.D.B. (Operational Flood) 1,60,51,502
----- Gujarat Govt. Revolving Fund 9,00,000
----- Cattle Loan (I.D.B.I. Bank) 68,22,799
Current Liabilities & Provisions:
34,37,45,129 Due To Societies 37,21,15,580
9,29,93,368 Saving Societies 9,85,86,727
46,70,233 Fixed Deposits 39,36,898
6,17,74,625 Deposits 6,63,20,465
1,15,62,969 Other Liabilities 95,57,494
2,05,50,000 Provision For Income Tax 2,30,50,000
11,99,56,946 Creditors 14,38,66,248
4,77,49,755 Creditors (Purchase) 9,74,68,071
1,76,22,569 Creditors (Miscellaneous) 1,78,90,876
72,06,25,594 83,27,92,359 83,27,92,359
37,60,730 Profit & Loss A/C 69,88,826
92,21,81,912 1,02,39,27,123
4.13 Analysis of P & L A/c And

Balance Sheet By Ratio Analysis
 CURRENT RATIO: ~
(FOR CURRENT YEAR)
Current Assets
Current Ratio =
Current Liabilities

Current Assets = Stock + Debtors + Cash
Current Assets = 22,70,17,999 + 16,78,14,076 + 29,46,01,867
Current Assets = 46,46,86,942
Current Liabilities = 83,27,92,359
46,46,86,942
Current Ratio =
83,27,92,359
 CURRENT RATIO: ~
(FOR PREVIOUS YEAR)
Current Assets
Current Ratio =
Current Liabilities
Current Assets = Stock + Debtors + Cash

Current Assets = 14,96,44,750 + 9,17,13,861 + 40,86,07,524
Current Assets = 64,99,66,135
Current Liabilities = 72,06,25,594

64,99,66,135
Current Ratio =
72,06,25,594
ANALYSIS AND COMMENT: ~
Current Ratio measures the solvency of the

company in the short term. A Current Ratio of 2 : 1 indicates a high solvency
position. During the year 2004 – 2005 the Current Ratio of SUMUL is 0.56 :
1 where as during the year 2003 – 2004 the Current Ratio of SUMUL is 0.90
: 1. Thus the Current Ratio of SUMUL is declining which shows that SUMUL
has not enough Current Assets to pay against their Current Liabilities. Thus,
SUMUL has to improve Current Assets to pay against Current Liabilities.
 LIQUID RATIO: ~
(FOR CURRENT YEAR)
Liquid Assets
Liquid Ratio =
Liquid Liabilities
Current Assets – Stock

Liquid Ratio =
Current Liabilities – B.O.D.
46,46,86,942 – 22,70,17,999
Liquid Ratio =
83,27,92,359 – 0
23,76,68,943
Liquid Ratio =

83,27,92,359
 LIQUID RATIO: ~
(FOR PREVIOUS YEAR)
Liquid Assets
Liquid Ratio =
Liquid Liabilities
Current Assets – Stock

Liquid Ratio =
Current Liabilities – B.O.D.
64,99,66,135 – 14,96,44,750
Liquid Ratio =
72,06,25,594 – 0
50,03,21,385
Liquid Ratio =
72,06,25,594
Liquid Ratio is used as a measure of the

company’s ability to meet its current obligations. Liquid Ratio of 1 : 1
indicates highly solvent position. During the year 2004 – 2005 Liquid Ratio
of SUMUL is 0.29 : 1 where during the year 2003 – 2004 Liquid Ratio of
SUMUL is 0.69 : 1. But it is comparatively higher than the current year.
Thus, SUMUL can not utilize their fund in an optimum manner for the future
benefit of business. This shows the ideal utilization of funds.

 DEBT EQUITY RATIO: ~
(FOR CURRENT YEAR)
Long Term Liability

Debt Equity Ratio =
Owner’s Fund
Owner’s Fund = Share Capital + Reserve & Surplus + P & L A/C

Owner’s Fund = 3,07,91,900 + 5,59,89,859 + 69,88,826
Owner’s Fund = 9,37,70,585
12,20,500
Debt Equity Ratio =
9,37,70,585
DEBT EQUITY RATIO: ~

(FOR PREVIOUS YEAR)
Long Term Liability

Debt Equity Ratio =
Owner’s Fund
Owner’s Fund = Share Capital + Reserve & Surplus + P & L A/C

Owner’s Fund = 1,62,88,200 + 4,33,48,530 + 37,60,730
Owner’s Fund = 6,33,97,460
12,21,500
Debt Equity Ratio =
6,33,97,460

Debt Equity Ratio indicates the relationship
between loan fund and net worth of the company. a Debt Equity Ratio of 2 :
1 is the norm accepted by the financial institutions for financing of projects.
A Debt Equity Ratio of Current year is 0.013 where as during the year 2003
– 2004 the Debt Equity Ratio is 0.02. A declining Debt Equity Ratio is
usually taken as a positive sign reflecting on increasing cash accrual and
debt repayment which is good sign for SUMUL. Thus, SUMUL’S debts are
decreasing.
 LONG TERM FUND TO FIXED ASSETS: ~

(FOR CURRENT YEAR)
Long Term Fund

Long Term Fund to Fixed Asset =
Fixed Asset
Long Term Fund = Long Term Loans + Share Capital + Reserve & Surplus
+
Debentures + P & L A/C
Long Term Fund = 2,37,74,301 + 3,07,91,900 + 5,59,89,859 + 12,20,500 +
69,88,826
Long Term Fund = 11,87,65,386
11,87,65,386
23,60,61,761
 LONG TERM FUND TO FIXED ASSETS: ~

(FOR PRVIOUS YEAR)

Long Term Fund
Fixed Asset
Long Term Fund = Long Term Loans + Share Capital + Reserve & Surplus
+
Debentures + P & L A/C
Long Term Fund = 4,37,07,508 + 1,62,88,200 + 4,33,48,530 + 12,21,500 +
37,60,730
Long Term Fund = 10,83,26,468
10,83,26,468
17,66,19,994
This ratio indicates the proportion of long term

funds deployed assets. The higher the ratio indicates the safer funds
available in case of liquidation. It also indicates the proportion of long term
funds that is invested in working capital. During the year of 2004 – 2005 this
ration is 0.50 : 1 where as comparing to previous year it is 0.61 : 1 which is
higher than Current Year. Thus, SUMUL’S funds are not safer as compared
to the year 2003 – 2004.

 DEBTOR’S RATIO: ~
(FOR CURRENT YEAR)
NOTE: ~ Here there is no specification of credit sales so, whole sales is

considered as credit sales.
Debtors + Bills Receivables

Debtor’s Ratio = x 365
Total Credit Sales
16,78,14,076 + 0
4,60,06,86,233
16,78,14,076
4,60,06,86,233
Debtor’s Ratio = 13.31 days
 DEBTOR’S RATIO: ~
(FOR PREVIOUS YEAR)
Debtors + Bills Receivables

Total Credit Sales
9,17,13,861 + 0
4,25,12,73,272

9,17,13,861
4,25,12,73,272
Debtor’s Ratio = 7.87days
In this ratio the collection period is as possible as

low. In the following calculation the debtor’s collection period for the year
2004 – 2005 is 13 days where in the year of 2003 – 2004 the collection
period is 8 days which is much lower than the current year. Here, SUMUL
can not get debts earlier as compared to previous year.

5. BIBLIOGRAPHY
BOOKS
 MARKETING MANAGEMENT
BY “PHILIP KOTLER”
 HUMAN RESOURCE MANAGEMENT
BY “C.B.GUPTA”
 ANNUAL GENERAL REPORT OF SUMUL DAIRY FOR THE YEAR
OF 2003 – 2004 & 2004 – 2005
WEBSITES:
 www.sumuldairy.com
 www.google.com

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Industrial Training Report

SURAT DISTRICT CO –OPERATIVE MILK

I Undersigned Miss. Shiroya Harshida A. Student of

“SURAT DISTRICT CO-OPERATIVE MILK

UNION LTD” (Surat)

Is purely my own work and should not be given to any other

Roll no 39 (S.Y. BBA)

As the Saurashtra University has fixed the subject

For the above purpose, I have taken my industrial

I hope colleted all the necessary & essential general,

I have tried my level best for submitting necessary

It is my pleaser to present this industrial training report of

I am very thankful to Shri Manubhai Amthabhai Patel

I am also thankful to various perssonel of the unit & training

My special thanks to the principal to this institute Dr. D.V.

Sr. No. Particular Page No.

The Sumul district co-operative milk producer’s union

Sumul is holding strong brand equity in surat district

The area of operation of sumul is the entire district of

Sumul consist of 13 board of directors one each of 13

Under sumul’s activities, Surat district is now firmly

Hence, the Surat district co-operative milk producer’s

In the year 1939 Sardar Vallabhbhai Patel went and meet

In the year 1998-99 two million tone of milk was produced

SUMUL has three chilling center at Bajipura, Navi Pardi and

Name of the unit : SURAT DISTRICT CO - OPERATIVE MILK

Registered office : Post Box No. 501, Sumul dairy,

Organization is a group of people that achieves some specific goals and

Sumul is the society which has great organization structure. It is a huge

Senior Executive Officer

Junior Executive Officer

“WE ARE SOCIALLY RESPONSIBLE ORGANISATION

It is quite obvious from the mission statement of the Sumul;

SUMUL VISION 2011:

Vision is a dream created in our working hours of the

Production is one of the most important processes in manufacturing unit

Production is a process, which help in accomplishing organizational

Production means creation of activities and covers all the activities of

Production management is a process of effectively programming

Production system is regarded as a sub system of business firm

SUMUL is engaged in producing MILK and other milk products like

A white or yellowish fluid secreted by the mammary gland of

According to the prevention

Name FAT (%) SNF (%)

Pasteurized standardized milk:

A Product obtained from milk, cream or butter from

Name of Raw Material or Ingredient:

Milk is heating to boiling temperature and limejuice,

Name of Raw Material or Ingredient :

1. Pasteurized Standardized Mik

Milk standardized to a certain fat percentage to

Name of Raw Material or Ingredient :

1. Homogenized Pasteurize Toned Milk

By product obtained after the removal of butter or

Name of Raw Material or Ingredient:

1. Pasteurize Skim Milk

Name of Raw Material or Ingredient:

A milk based sweets male from concentrated dahi

Name of Raw Material or Ingredient:

1. Pasteurize Whole Milk

Kesar Dry Fruit Shrikhand

Name of Raw Material or Ingredient: