analysis and interpretation of dairy co-operative unions...
TRANSCRIPT
155
Chapter No. 5
Analysis and Interpretation of Dairy Co-operative Unions
in Satara District.
5.1 Introduction:
This chapter forms the major part of the present study highlighting the
brief profile of various co-operative unions under study and dealing with
analysis and the interpretation of the data collection pertaining to the study.
This chapter is important one as the conclusions and the findings of the study
are based on analysis and interpretation of the data. This chapter is presented in
two parts i.e.
A) The profile of six selected dairy co-operative unions in the district on
the basis of various key factors like location, year of establishment, daily
milk collection, sale of milk, computerization etc.
B) Financial analysis of the unions selected for the comparative study.
A: Organizational Setup:
The chart 5.1 highlights the organizational setup of the co-operative
unions in the district. The members (primary dairy co-operative societies and
other co-operative societies) are the real owners of the union and they are
supreme body of co-operative union. The responsibility for the day to day
administration and management is entrusted with the board of directors who
are the representative of the members. The directors so elected are accountable
for their performances to the members. They are also responsible for making
policy decisions to implement the resolution passed by the members in the
annual general meeting (AGM). They are also responsible for the overall
development of the union. The responsibility for the day to day operation and
implementation of policy decision is interested with one of the member of the
director elected as chairman and who is assisted by the vice chairman.
Directors make the policy decisions through there board meetings. The
156
following organization chart through light on the overall organization structure
of the union
Organization Chart :
Manager is administrative head. He has to inform all important
development of the union to the Board of Directors. He has to supervise the
work of subordinate staff and maintain good relation with directors and
employees. He has to work as mediator between board of directors and the
employees.
5.2 A) Dairy Co-operative unions in the district: A profile
The six dairy co-operative unions presently works in the district are
1. Khandala Taluka Sahakari Dudh Puravata Sangh Ltd. Shirval Tal-
Khandala
2. Koyana Sahkari Dudh Utpadak Prakriya Sangh Ltd. Karad
3. Javali Taluka Dudh Puravata Sangh Ltd Medha, Tal Javali
4. Patan Taluka Sahakari Dudh Utpadak Sangh Ltd. Patan
5. Phaltan Taluka Sahkari Dudh Puravata Sangh Ltd. Phantan
6. Shivshambhu Sahakari Dudh Purvatha Sangh Ltd Doulatnagar Tal -
Patan .
The following table highlights a brief profile of the above unions on the
basis of certain key variables like year of establishment, command area,
number of primary co-operative societies as member, own building and
computerization activities etc.
157
158
159
Table No. 5.1
Dairy Co-operative Unions in the District: A Profile (As on 31/3/2010)
Sr.
No. Union
Reg.
Date
Command
Area
PDCs
Members
Own
Building Computerized
1 Khandala 1977 Khandala 83 yes No
2 Koyana 1957 karad, patan 308 yes Yes
3 Javali 1974 mahableshwar,
javali
108 yes No
4 Patan 1998 Patan 149 yes Yes
5 Phaltan 1976 Phaltan 269 yes No
6 Shiv-
Shambhu
1998 Patan 63 no No
Source- Annual report of concerning unions
In accordance with the table no.5.1 it is clear that Koyana dairy co-
operative union is the oldest one and was established in late 1950’s (i.e. 1957).
Whereas the Khandala, Jaoli and Phalatan unions were registered in the 1970s,
where as the Patan and Shivshambhu unions were registered in the late 1990s,
(i.e 1998). The table also highlight the command area of each co-operative
union. The patan and shivshambhu unions were interestingly registered on the
same date i.e. for the august 1998. Koyana being first and oldest dairy co-
operative in the district, Patan taluka was initially associated with this union.
However, in 1998 a separate dairy co-operative unions having the patan as
command area were registered called as Patan and Shivshambhu dairy co-
operative unions.
The above table also highlights the number of primary dairy co-
operative societies as members of each union. The Koyana Union has the
highest number of primary dairy co-operative societies followed by Phalatan,
Patan and Jaoli. The Khandala and Shivshambhu have the PDCs as members
less than 100 i.e. 83 and 63 respectively.
160
The above table also points up that except Shivshambhu co-operative
union other unions have their own building. So far as the computerization of
certain activities concerned. the Table reveals the fact that only Koyana and
Patan unions have computerized. Certain activities where were as no
computerization has been introduced by rest of the other unions.
Table No. 5.2
Number of Members of Dairy Co-operative Unions
Name of the
Union
2005-
2006
2006-
2007
2007-
2008
2008-
2009
2009-
2010 CGR
Khandala
(%)
78
(7.98)
83
(8.56)
83
(8.66)
83
(8.52)
83
(11.51) 1.25
Koyana
(%)
332
(33.98)
331
(34.12)
331
(34.55)
343
(35.22)
308
(42.72) -1.14
Javali
(%)
96
(11.05)
96
(9.90)
96
(10.02)
96
(9.86)
96
(13.31) -2.33
Patan
(%)
107
(10.95)
108
(11.13)
96
(10.02)
99
(10.16)
99
(13.78) -2.40
Phaltan
(%)
289
(29.58)
289
(29.79)
289
(30.17)
290
(29.77)
72
(9.99) -24.24
Shiv-Shambhu
(%)
63
(6.45
63
(6.459)
63
(6.58)
63
(6.47)
63
(8.74) 0.00
Total
(%)
977
(100)
970
(100)
958
(100)
974
(100)
721
(100) -5.86
Source- Annual report of concerning unions
The table 5.2 indicates the total number of members of each union from
the year 2005-06 to 2009-10, also showing increase or decrease in the number
of membership. The Khandala co-operative union had 78 members in the year
2005-06, which has increased to 83 for the year 2006-07 to 2009-10 showing
the positive compounding growth rate CGR of 1.25. The Koyana union had
332 members in 2005-06 which has decreased to 331, 331 in the year 2006-07
and 2007-08, showing an increased of one member in the year 2008-09.
Number of members increased to 343 and number come down to 308 showing
a declining trend in the year 2009-10, having negative compounding growth
rate (-1.14). The Javli union had 96 members 2005-06 and which remained
same from the year 2006-07 to 2009-10. The Patan union also show a negative
161
CGR (-2.40). as number of members decrease from 108 in 2006-07 to 99 in
the year 2009-10. The most significant negative CGR was notice in the case of
Phalatan unions as the number of members 2008-09 in the year 2005-06
drastically decreased to number 72 in the year 2009-10 as this union has made
the decision to cancel the membership of those members who are not providing
milk with prior permission the appropriate authority.
The Shivshambhu union had the same number of members over the year
i.e. 63.
From the above table, it is observed that there is over all a negative CGR
in the membership of the dairy co-operative unions in the district. The total
number of dairy co-operative unions in the district is made up of a) primary
dairy co-operative societies b) other co-operative societies c) individuals. The
following table reviews the classification of the total number of members as per
its constituents.
162
Table No.5.3
Number of PDCs societies
Sr.
No
Name of the
Union
2005-
2006
2006-
2007
2007-
2008
2008-
2009
2009-
2010
1 Khandala
(Trends)
78
(100)
83
(106)
83
(106)
83
(106)
83
(106)
2 Koyana
(Trends)
127
(100)
127
(100)
127
(100)
139
(109)
109
(86)
3 Javali
(Trends)
96
(100)
96
(100)
96
(100)
96
(100)
96
(100)
4 Patan
(Trends)
107
(100)
108
(101)
96
(90)
99
(93)
99
(93)
5 Phaltan
(Trends)
267
(100)
267
(100)
267
(100)
268
(100)
50
(19)
6
Shiv-
Shambhu
(Trends)
63
(100)
63
(100)
63
(100)
63
(100)
63
(100)
Total
Trends
738
(100)
743
(101)
731
(99)
747
(101)
499
(68) Source- Annual report of concerning unions.
The above table 5.3 points up that there were 738 P.D.C societies as
member in the district in the year 2005-06. This number has come down to 499
in the year 2009-10. This is because of the fact that the number of primary
dairy co-operative societies at Phaltan union has come down from 267 to 50 in
the year 2009-10.
163
Table No.5.4
Number of other Co-Operative Societies as members
Sr. No Name of the
Union
2005-
2006
2006-
2007
2007-
2008
2008-
2009
2009-
2010
1 Khandala - - - - -
2 Koyana 9 9 9 9 1
3 Javali 12 - - - -
4 Patan - - - - -
5 Phaltan 22 22 22 22 22
6 Shiv-Shambhu - - - - -
Source- Annual report of concerning unions
The above table 5.4 shows number of other co-operative societies as the
members of each union. From the above table it is observed that Khandala,
Patan and Shiv-shambhu co-operative unions have no other co-operative
societies as a member. The Koyana co-operative union had 9, other co-
operative societies as a member from the year 2005-06 to 2008-09. This
number has come down to number 1 in the year 2009-10. The Phaltan union
had 22 other co-operative societies from 2005-06 to 2009-10.
Table No. 5.5
Number of Individual Members: As Members
Sr. No Name of the
Union
2005-
2006
2006-
2007
2007-
2008
2008-
2009
2009-
2010
1 Khandala - - - - -
2 Koyana 196 195 195 195 23
3 Javali - - - - -
4 Patan - - - - -
5 Phaltan - - - - -
6 Shiv-
Shambhu - - - - -
Source- Annual report of concerning unions
164
As per the provisions of the co-operative Act 1960, a dairy co-operative
union should not have the individual member of the union, only primary dairy
co-operative societies and other co-operative societies can be the members.
Despite this, the above table shows that the Koyana union, being earliest and
oldest, had 196 as individual members in 2005-06 and this number has been
gradually reduced over the years to 23 in the years 2009-10
Table No.5.6
Primary Dairy Co-operative Societies: Milk Provider and not Provider
Sr.
No
Name of
the Co-op
Union
2005-
2006
2006-
2007
2007-
2008
2008-
2009
2009-
2010
1 2 3 4 5 6 7 8
Milk
Providing
30
(38.46)
25
(30.12)
23
(27.71)
17
(20.48)
19
(22.89)
Non
Providing
48
(61.54)
58
(69.88)
60
(72.29)
66
(79.52)
64
(77.11)
1 Khandala
Total 78
(100)
83
(100)
83
(100)
83
(100)
83
(100)
Milk
Providing
181
(54.52)
171
(51.66)
171
(51.66)
168
(48.98)
172
(55.84)
Non
Providing
151
(45.48)
160
(48.34)
160
(48.34)
175
(51.02)
136
(44.16)
2 Koyana
Total 332
(100)
331
(100)
331
(100)
343
(100)
308
(100)
Milk
Providing
70
(64.81)
72
(75.00)
42
(43.75)
12
(12.50)
12
(12.50)
Non
Providing
26
(35.19)
24
(25.00)
54
(56.25)
84
(87.50)
84
(87.50)
3 Javali
Total 96
(100)
96
(100)
96
(100)
96
(100)
96
(100)
Milk
Providing
105
(98.13)
99
(91.67)
86
(89.58)
86
(86.87)
84
(84.85)
Non
Providing
2
(1.87)
9
(8.33)
10
(10.42)
13
(13.13)
15
(15.15)
4 Patan
Total 107
(100)
108
(100)
96
(100)
99
(100)
99
(100)
Milk
Providing
86
(29.76)
75
(25.95)
75
(25.95)
48
(16.55)
49
(68.06)
Non
Providing
203
(70.24)
214
(74.05)
214
(74.05)
242
(83.45)
23
(31.94)
5 Phaltan
Total 289
(100)
289
(100)
289
(100)
290
(100)
72
(100)
165
1 2 3 4 5 6 7 8
Milk
Providing
0 8
(12.72)
9
(14.29)
9
(14.29)
8
(12.70)
Non
Providing
63
(100)
55
(87.30)
54
(85.71)
54
(85.71)
55
(87.30)
6 Shiv-
Shambhu
Total 63
(100)
63
(100)
63
(100)
63
(100)
63
(100)
Milk
Providing
472
(48.91)
450
(46.40)
406
(42.38)
340
(34.90)
344
(47.71)
Non
Providing
493
(51.08)
520
(53.60)
552
(57.62)
634
(65.10)
377
(52.29)
7 Total
Total 965
(100)
970
(100)
958
(100)
974
(100)
721
(100) Source- Annual report of concerning unions
The above table 5.6 shows the numbers of PDC societies providing milk
to their respective union and the number of non providing societies. The
Khandala dairy union had 30 PDCs providing milk and 48 non providing milk
societies in the year 2005-06. The number of milk providing societies has come
down from 30 in 2005-06 to 19 (2009-10). On the other hand the number of
non providing societies has increased from 48 (2005-06) to 64 in the year
2009-10.
166
The number of milk providing societies of Koyana union has also gone
down from 181 (2005-06) to 172 (2009-10), respectively the number of non
providing societies has also corresponding come down to 151 (2005-06) to 136
(2009-10). In the case of Javali union there is a tremendous decrease in the
number of milk providing societies i.e form 70 (2005-06) to just 12 in 2009-10
and the number of non providing societies have increase from 26 to 84. The
same is the case with Patan dairy co-operative union showing gradual decrease
and increase in number of milk providers and not providers societies
respectively.
A drastic change in the number of milk providers and not provider
societies is noticed in case of Phaltan dairy co-operative union. In case of Shiv-
shambhu union almost 88% and 12% are not providing and providing milk
societies respectively.
Thus the above table clearly points out that the number of milk
providing societies and non milk providing societies (472) and that of non
milk providing societies (493) in 2005-06 respectively in the year 2009-10,
indicating gradual decrease in the number of milk providing societies. Thus of
the total societies in the district almost 52% of societies are non milk providing
societies. Which is matter of serious concern.
5.3 Directors:
The directors are the policy makers and responsible for the overall
successful running of their respective unions. The overall administration and
management of the union vested with the board of directors. The directors are
elected by the members of the union in the general body meeting on the basis
the principle of co-operation i.e “One member one vote” irrespective of share
holding. Usually the tenure of the directors of the union is 5 years; the directors
so elected are responsible for the following functions.
1. To determine the terms and conditions for raising capital, accepting
deposits and making fruitful investment as per the provisions of co-
operative law.
167
2. To accept applications of shares, make allotment of shares and transfer
of shares.
3. To keep register and books of account in custody of the union.
4. To authorize member of board of director to check cash, sign on
cashbook etc.
5. To take the decision to provide for the building for the working of union
i.e to construct or hire.
6. To prepare and send the information demanded by the government
department or district union.
7. To arrange for sale and purchase of milk, cattle feed, instruments,
equipments and other material as per requirement of the union.
8. To appoint secretary and other staff and to decide the terms and
conditions of their services.
9. To make schedule for annual general meeting i.e date, place and time.
10. To amend by- laws of the union.
11. To prepare annual reports and financial statement for presenting to the
members at the time of annual general meeting.
Chairman:
After the annual general meeting the chairman is elected to look after
day to day operation by the board in the first meeting. The chairman so elected
is responsible for discharging the following duties.
1. To implement, resolutions passed in the meeting of board of directors
and Annual General Meeting.
2. To supervise the work of manager and other staff.
3. To check cash in hand, inventories after every three months.
4. To run the union as per Act and by-laws.
5. To collect and present the data as required by the dairy department of
the Government and district union.
6. To redress the grievances if any and suggest measures accordingly.
168
Table No. 5.7
Director Profile: Age Wise (For the year 2009-10)
Sr.No Age (year) Number Percentage
1 21 to 30 0 0
2 31 to 40 14 13.8
3 41 to 50 20 18.69
4 51 to 60 47 43.92
5 Above 60 26 24.29
Total 107 100 Source- Annual report of concerning unions
The above table 5.7 indicates the age wise profile of the directors of six
unions under the study of 107 total directors of these unions.47 directors
belong to the age group of 51 to 60. Whereas, 14 directors belong to the age
group of 31 to 40 and 26 directors are above 60 years of age. This point out the
fact that most of the directors are senior and fairly matured and experienced
(43.92 percent) commanding the good regard and respect.
Table No. 5.8
Age Wise Directors Profile of Unions
Age group Sr.
No
Name of
the
Union 21 –
30
31 –
40
41 –
50
51 -
60
above
60
Total
1 Khandala - -
2
(11.11)
10
(55.56)
6
(33.33)
18
(100)
2 Koyana -
4
(14.29)
5
(17.86)
16
(57.14)
3
(10.71)
28
(100)
3 Javali -
2
(12.50)
4
(25.00)
8
(50.00)
2
(12.50)
16
(100)
4 Patan -
3
(18.75)
4
(25.00)
5
(31.25)
4
(25.00)
16
(100)
5 Phaltan -
5
(31.25)
2
(12.50)
5
(31.25)
4
(25.00)
16
(100)
6 Shiv-
Shambhu - -
3
(23.08)
3
(23.08)
7
(53.85)
13
(100)
Total
0
14
(13.08)
20
(18.69)
47
(43)
26
(24)
107
(100) Source- Annual report of concerning unions
169
Table No.5.8 shows the age wise profile of directors of each union under
study. It also points out that no director is of below 30 years of age indicating
the directors of these unions are above 30 years of age. In the age group of 31
to 40 of 14 directors, 5 directors are of Phaltan union, 4 are of Koyana union
and 2 are of Javali union. The Khandala and Shiv-shambhu union have no
directors belonging to this age group. The table also highlights the facts that
most of the directors of these unions are of the middle age and above.
Table No. 5.9
Directors Profile: Level of Education
Sr. No Category Number Percentage
1 Illiterate 2 2
2 Below SSC 51 48
3 HSC 26 24
4 Graduate 12 11
5 Post Graduate 15 14
6 Others 1 1
Total 107 100
Source- Annual report of concerning unions.
Table 5.9 shows the classification of 107 directors of the unions
according to their level of education. i.e from illiterate to post graduation. It
also observes that 51 directors are below SSC level and 26 are higher
secondary certificate holders. 12 directors are graduate and 15 directors are
post graduate. It also clear from the above table, that 50 percent of directors
have the education up to SSC level. And 25 percent of the directors are
graduate and post graduate. Whereas 25 percent of the directors have the
education up to HSC level.
170
Table No. 5.10
Directors Profile of Each union; Level of Educationwise (2009-10)
Sr.
No
Name of
theUnion
Illi-
terate
Up to
S.S.C.
Up to
H.S.C. Graduate
Post-
Graduate Others Total
1 Khandala -
9
(50)
4
(22)
2
(11)
3
(17) -
18
(100)
2 Koyana
1
(4)
6
(29)
6
(21)
4
(14)
9
(32) -
28
(100)
3 Javali -
7
(44)
7
(44) -
1
(6)
1
(6)
16
(100)
4 Patan -
8
(50)
5
(31)
1
(6)
2
(13) - 16
5 Phaltan -
11
(69)
2
(13)
3
(18) - -
16
(100)
6 Shiv-
Shambhu
1
(8)
8
(62)
2
(15)
2
(15) - -
13
(100)
Total 2
(2)
51
(48)
26
(24)
12
(11)
15
(14)
1
(1)
107
(100) Source- Annual report of concerning unions
Out of 18 directors of Khandala union, almost 50% of the directors had
the education up to SSC level. Whereas 4 directors (22%) have completed their
HSC, 2 directors are graduate where as 3 directors are post graduate.
In the case Koyana union out of 28 directors, one director had no formal
education, on the other hand 9 directors are post graduate.
In case of Javali union 7 directors are SSC and 7 directors are HSC. One
director is post graduate and other director had holding diploma. Of Patan
union 50% of the directors have their education up to SSC level. 31% up to
SSC, 6% graduate and 13% post graduate. In Phaltan union no a single director
is post graduate but 3 directors are graduate, 11 director had the education up to
SSC level and 2 HSC level. In case of Shiv-shambhu union, 1 director is
illiterate and 2 directors are graduate.
From the above table it is observed that almost 50% of the directors had
the education up to SSC level. The percentage of graduate and post graduate
directors is very low.
171
Table No. 5.11
Directors profile: Category Wise (2009-10)
Sr.
No Category Khandala Koyana Javali Patan Phaltan
Shiv-
Shambhu Total
1 Open 14
(77.78)
52
(89.29)
11
(68.75)
11
(68.75)
11
(68.75)
10
(76.92)
82
(76.64)
2 Reserve 4
(22.22)
3
(10.71)
5
(31.25)
5
(31.25)
5
(31.25)
3
(23.08)
25
(23.36)
Total 18
(100)
28
(100)
16
(100)
16
(100)
16
(100)
13
(100)
107
(100) Source- Annual report of concerning unions
The above table 5.11 highlights the profile of directors of all these
unions according to category wise. It is observed that all the unions adopt the
reservation policy of the co-operative Act 1960. for appointing the directors.
The category wise representation is given in the appointment of directors. The
above table pointed out that 77% of the directors belong to open category and
23% to reserve category.
Table No. 5.12
Directors profile: Experience wise (2009-10)
Sr.
No
Name of
the
Union
1 to 5
Years
6 to 10
Years
11 to
15
Years
16
to20
Years
above
20
Years
Total
1 Khandala
9
(50.00) -
9
(50.00) - -
18
(100)
2 Koyana
3
(10.71)
12
(42.86)
7
(25.00)
1
(3.57)
5
(17.86) 28
(100)
3 Javali
5
(31.25)
6
(37.50) -
3
(18.75)
2
(12.50) 16
(100)
4 Patan
3
(18.75)
4
(25.00)
7
(43.75)
2
(12.50) -
16
(100)
5 Phaltan
8
(50.00)
5
(31.25)
2
(12.50) -
1
(6.25) 16
(100)
6 Shiv-
Shambhu -
13
(100) - - -
13
(100)
Total 28
(26.17)
40
(37.38)
25
(23.36)
6
(5.61)
8
(7.48)
107
(100)
Source- Annual report of concerning unions
172
The above table 5.12 highlights the directors profile according to their
experience of directorship. 37% of the directors have the experience of 6 to 10
years. Whereas 8% directors are having experience above 20 years. The table
indicates that most of the directors are fairly experienced. It is also observed
that 13% of directors enjoyed more than 4 terms of directorship and 37.38% of
directors elected for 2nd
term.
5.4 (A) Annual general meeting of the members (AGM):
General body of the members is the supreme body of the union. General
body consist of the members of the societies i.e. share holders. As per
Maharashtra co-operative societies Act 1960. Every union has to call and hold
its annual general meeting of its members between 1st April to 14
th August
every year. In this meeting various resolutions are passed for the smooth
running of the business, and giving necessary power to the board of directors,
to implement various resolution passed in the meeting to give the director to
the union. The registrar of co-operative union has the right to extend the period
specified for holding the meeting, generally 3 month for 14th
August onward
and if union failed to call and hold the meeting in such an extended period of 3
month registrar himself has the power to call the meeting. The notice of annual
general meeting is to be served to the members before 14 days of the meeting
along with agenda. Generally the following businesses are transacted in the
annual general meeting.
1. Confirmation of the minutes.
2. Sanctioning the financial report of the last year.
3. Approving financial statements.
4. Approval of the budget.
5. Selection of the Directors.
6. Appointing internal auditor.
7. Deciding about raising loan.
8. Formulating policy about collection of milk, sales of milk with
consultation of the District Milk Union.
173
9. Amend bylaws of the union.
10. Any other subject with permission of the chair.
Table No: 5.13
Annual General Meeting: Attendance of the members
Unions
Years 2005-06 2006-07 2007-08 2008-09 2009-10 Average
Total
Members 78 83 83 83 83 82
Khanadala Present
Members
36
(46.15)
32
(38.55)
36
(43.37)
25
(30.12)
31
(37.35)
32
(39.08)
Total
Members 332 331 331 343 308
329
Koyana
Present
Members
39
(11.75)
34
(10.27)
46
(13.90)
51
(14.87)
39
(12.66)
41.8
(12.69)
Total
Members 108 96 96 96 96 98.4
Javali Present
Members
52
(48.15)
34
(35.42 )
43
(44.79)
43
(44.79)
31
(32.29)
40.6
(41.8)
Total
Members 107 108 96 99 99 101.8
Patan Present
Members
39
(36.45)
42
(38.89)
49
(51.04)
50
(50.51)
42
(42.42)
44.4
(43.88)
Total
Members 289 289 289 290 72 245.8
Phalatn Present
Members
44
(15.22)
44
(15.22)
58
(20.07)
45
(15.52)
51
(70.83)
48.4
(27.37)
Total
Members 63 63 63 63 63 63
Shiv-
Shambu Present
Members
37
(58.73)
26
(41.27)
27
(42.86)
28
(44.44)
28
(44.44)
29.2
(46.35) Source- Annual report of concerning unions
Table 5.13 show the attendance of the members in annual general
meeting of all the six unions under the study. Table 5.13 also throws light on
the member’s interest and active participation in annual general meeting. From
the above table the average percentage of the present members for the last 5
years is just 39% i.e almost 61% of the members remain absent in the case of
Koyana union, the picture is not all that encouraging and sordid one as the
percentage of the present member for the last 5 years is just near 13% i.e 87%
of the members are not attending annual general meeting.
174
In case of Javali union 58% of the members have not attended the
meeting. The average percentage of present member of Patan union is nearest
48%. In the case of Phaltan union average percentage of present member is just
27% and it is 46% in case of Shiv-shambhu union.
The table highlights that most of the members of all unions are not
attending the annual general meeting, a sort of apathy is observed.
Table No. 5.14
BOD meetings: No. of meeting held and directors present 31/03/2010
Sr.
No
Name of the Co-
operative Union
Meeting
Held Present Absent Total
1 Khandala Directors 13 16
(88.88)
2
(11.12)
18
(100)
2 Koyana Directors 15 23
(82.14)
5
(17.86)
28
(100)
3 Javali Directors 10 14
(87.50)
2
(12.50)
16
(100)
4 Patan Directors 14 14
(87.50)
2
(12.50)
16
(100)
5 Phaltan Directors 12 13
(81.25)
3
(18.75)
16
(100)
6 Shiv-
Shambhu Directors 7
9
(69.23)
4
(30.77)
13
(100)
7 Total 71 87 18 107
8 Average 12 15 3 18 Source- Annual report of concerning unions
Table 5.14 shows the number of meeting held by the directors during the
year 2009-10 and number of directors attending such meetings reflecting the
interest of the director in the affairs of the union. In the year 2009-10 the
maximum number of meeting were held by the Koyana union i.e 15 meetings,
whereas in the case of Shiv-shambhu 7 meetings were held. It is clear from the
above table that except Shiv-shambhu union, the directors meeting were held
regularly per month. It is also noted that except Shiv-shambhu, the average
percentage of directors attending the meeting is almost 85 percent of the total
number of directors. In case of Shiv-shambhu unions the average percentage of
present number is hovering around 70%, it is also good sign.
175
Table No. 5.15
BOD: appointment, meetings, decisions (2009-10)
Sr.
No. Question asked
Khand
ala Koyana Javali Patan
Phal
tan
Shiv-
Shambhu
1
Whether directors
are elected as per
rule?
Yes Yes Yes Yes Yes Yes
2
Whether directors
are elected by
election/unanimo
usly?
Unanim
ously
Unanim
ously
Unanim
ously
Unanim
ously
Elect
ion
Unanimo
usly
3
Whether
reservation policy
observe in
director body?
Yes Yes Yes Yes Yes Yes
4
Whether meeting
called as per rule
by giving notice
Yes Yes Yes Yes Yes Yes
5
Whether directors
make decision on
the basis of
majority of
votes?
Yes Yes Yes Yes Yes Yes
6
Whether meeting
minutes written
as per rule?
Yes Yes Yes Yes Yes Yes
7
Whether director
appointed sub
committees for
daily work?
Yes Yes Yes No No No
8
whether secretary
has been given
sufficient rights
for daily work
Yes Yes Yes Yes Yes No
The table no 5.15 highlights the general information about the board of
directors and its functioning. It also indicate how the directors are appointed,
are the meetings are held properly, how the director make the decision, whether
minutes of the meetings are maintained.
According to above table the directors of all the unions are elected as per
the rules and almost all the directors are elected unanimously except Phaltan
union, indicating the political influence, the reservation policies strictly
observed in the constitution of board of directors, All the meetings i.e annual
176
general meeting, board of directors meeting and other sub committees meeting
are properly held in accordance with the provision of the law. The directors of
all the unions make the decisions on the basis of majority of votes. The minutes
and proceeding of all the meetings are properly maintained. In case of
Khandala, Koyana and Javali union directors appointed sub committees to look
after the daily work. Except Shiv-shambhu the secretary of all other unions has
been given the sufficient rights for carrying out the daily work.
5.5 Employees:
A well motivated employee is an asset of organization. The growths of
any business organization largely depend on a committed work force; in fact
they are the pillar of the organization. It is through them the day to day working
and operation of organization are carried out. Co-operative unions now
exception to this. The ultimate success of all the consumer of all co-operative
union largely depends on the devoted, committed and well groven employees.
They are responsible for implementing all the planned, strategies and policies
of board of directors through the width and length of the organization. The
work force of the union generally consist of manager, assistant manager, clerk,
computer operator, tester, technician and in other employees peon, veterinary
workers, drivers , cleaners etc.
The job profile, the duties and the responsibilities of employees each
category as above are defined by the board of directors.
Manager:
Manager is appointed by the Board of Director. He is the chief
administrative officer of the union. The manager performs the following
function:
1. To call meetings of Board of Directors and Annual General Meeting.
2. To write and maintain minutes and proceeding of the meetings.
3. To insure the cost as per guidance given by the Board of Directors.
4. To maintain Books of Accounts and prepare financial statements in the
prescribed form.
5. To provide information to members of Board of Directors.
6. To compile with the audit report and present it to the board of director.
7. To supervise work of other staff.
177
8. To control overall working of the union.
9. To fulfill the duties assigned by Board of Directors.
10. Any other work assigned by Act and by-laws.
Table No: 5.16
Employees Working in Various Departments of the Unions (2009-10)
Source- Annual report of concerning unions
There are various departments in unions as per the requirement to look
after their routine and other work/ activities. The above table shows the number
of employees working in each department. There are 11 employees in
Khandala dairy co-operative union of which 5 employees are working in
management department as manager, clerk, computer operator, accountant etc.
and 6 employees in procurement department.
Koyana dairy union is the oldest co-operative union having a separate
dairy and dairy related department. The Koyana union has total force of 280
Sr.
No. Department
Khandal
a
Koyan
a Javali Patan
Phalta
n
Shiv-
Shambhu Total
1 Management 5
(45.45)
33
(11.79)
3
(60.00)
10
(33.33)
6
(21.43)
3
(100)
60
(16.81)
2 Procurement 6
(54.55)
19
(6.79)
2
(40.00)
10
(33.33)
19
(67.86) -
56
(15.69)
3 Dairy - 87
(31.07) - - - -
87
(24.37)
4 Milk
Processing -
22
(7.86) - - - -
22
(6.16)
5 Veterinary - 5
(1.79) - - - -
5
(1.40)
6 Sales - 23
(8.21) - - - -
23
(6.44)
7 Store - 3
(1.07) - - - -
3
(0.84)
8 Lab section - 12
(4.29) - -
3
(10.71) -
12
(4.20)
9 Ice Factory - 7
(2.50) - - - -
7
(1.96)
10 Transpor-
tation -
40
(14.29) -
10
(33.33) - -
40
(14.01)
11 Engineering - 29
(1.36) - - -
29
(8.12)
12 Total 11
(100)
280
(100)
5
(100)
30
(100)
28
(100)
3
(100)
357
(100)
178
employees of which maximum number of employees working in dairy
department (87). 19 employees are working in milk procurement department,
where 33 employees are working in management department. As Koyana union
has a dairy, 22 employees are working in the milk processing department. This
union has also a separate veterinary department where is 5 employees are
working including doctor and other assistant staff for attending the problems of
the live stock of farmer members. It is also separate sales department looking
after the marketing of milk and other dairy products. There are 23 employees
working in the department, 3 employees working in the store, 12 employees in
the lab section. This union has also ice factory where 7 employees are working,
only Koyana and Patan union had separate their own transportation department
where 40 and 10 employees are working respectively. There are 29 employees
in the engineering department of Koyana union. Except Koyana union no other
union have dairy, milk processing, veterinary, sales, store department and also
ice factory. Most of the employees other than Koyana union are working in the
management and procurement department. The Phalatan union has separate lab
section with 3 employees.
Table No. 5.17
Classification of Employees: Designation Wise (For the year 2009-10)
Sr.
No Unions
Secretary /
Manager
Assist. Secretary /
Comp. Clerk/
Operator
Technician Peon/
Others Total
1 Khandala 2
(18.18)
3
(27.27)
1
(9.09)
5
(45.45)
11
(100)
2 Koyana 8
(2.86)
206
(73.57)
16
(5.71)
50
(17.86)
280
(100)
3 Javali 1
(20.00)
2
(40.00)
1
(20.00)
1
(20.00)
5
(100)
4 Patan 2
(6.67)
12
(40.00)
3
(10.00)
13
(43.33)
30
(100)
5 Phaltan 2
(7.14)
13
(46.43)
4
(14.29)
9
(32.14)
28
(100)
6 Shiv-
Shambu
1
(33.33)
2
(66.67)
3
(100)
Total 16
(4.48)
238
(66.67)
25
(7.00)
78
(21.85)
357
(100)
179
Table no 5.17 show the classification of total employees of each union
according to their designation/ status of the total 357 employees of all the
unions under study. Most of the employee’s are working as assistant
secretary/Computer Clerk/Operator (66.66%), where as 21.85 percent
employees are working as Peon. Only 7% employees are technicians.
Considering the union wise data, of 11 employees of Khandala union, 5
employees are working as peon(45.45%) and 3 employees are working as
Assistant Secretary/ clerk (27.27%), two employees have a designation of
Secretary/Manager(18.18%). There is only one technician in this union.
Of 280 employees of Koyana union, most of the employees working in
category of Assistant Secretary/ clerk/ computer operator (206). There are 16
technicians and 50 employees are working as peon/ others. 8 employees
working in the post of secretary/ manager.
In case of Javali, Patan and Phaltan union 40 percent, 40 percent and 46
percent employees respectively are working in the category of Assistant
Secretary/ clerk/ computer operator.
Out of 3 employees of Shiv-shambhu union two employees are working
as clerk and one employees is manager of the union. No employee working as
technision and peon in the union. The table highlights the points that most of
the unions need employees to the category of Secretary, Computer Clerk and
Operator for the smooth operation of the dairy cooperative union.
180
Table No. 5.18
Employee’s profile: level of Education wise (for 2009-10)
Sr.
No.
Educational
Qualification
Numbers of
Employees Percentage
1 Illiterate - -
2 Up to S.S.C 80 22.41
3 Up to H. S. C 70 19.61
4 H.S.C./ Diploma 56 15.69
5 Graduate 61 17.09
6 Post Graduate 60 16.81
7 Others 30 8.40
Total 357 100.00
The above table 5.18 shows the classification of number of employees
of all the unions based on level of education. Out of 357 employees 80
employees had the education of the SSC level (22.41%), 17 had their education
up to HSC level. 56 employees are HSC/ diploma holders also heartening to
know that 121 employees are graduate and post graduate (61 and 60
respectively). there were no illiterate employees in all the six unions. indicating
the unions are getting qualified employees in their unions.
Table No. 5.19
Salaries Paid to Employees: Category Wise (as on 31/03/2010)
Sr.
No. Categories Khandala Koyana Javali Patan Phaltan
Shiv-
Shambhu
1 2 3 4 5 6 7 8
1 Manager/ M.D 4800
(20.25)
38000
(26.10)
12000
(55.56)
9250
(35.17)
7500
(36.23) 0
2 Procurement
officer
4500
(18.99)
15437
(10.60) 0
4700
(17.87)
5500
(26.57) 0
3 Dairy Manager 0 13288
(9.13) 0 0 0 0
4 Production
Manager 0
13288
(9.13) 0 0 0 0
5 Veterinary
Officer 0
15648
(10.75) 0 0 0 0
181
1 2 3 4 5 6 7 8
6 Chemist 0 9913
(6.81) 0 0 0 0
7 Accountant 4500
(18.99)
11148
(7.66)
6900
(31.94)
3050
(11.60) 0 0
8 Cashier 3450
(14.56)
7255
(4.98) 0
3050
(11.60) 0 0
9 Clerk 3450
(14.56)
5037
(3.46) 0
2750
(10.60)
4500
(21.74) 0
10 Peon 3000
(12.66)
3863
(2.65)
2700
(12.50)
1750
(6.65)
3200
(15.46) 0
11 Attendant 0 3660
(2.51) 0
1750
(6.65) 0 0
12 Driver 0 5227
(3.59) 0 0 0 0
13 Cleaner 0 3822
(2.63) 0 0 0 0
Total 23700
(100)
145586
(100)
21600
(100)
26300
(100)
20700
(100) 0
The above table 5.19 reveals the facts that now salary has been paid the
employees of (3) Shiv-shambhu union as they are basically the employees of
Doulatnagar Sahakari Sakhar Karkhana Ltd. Doulatnagar entrusted with the
additional responsibility of looking after the activities of this union. There is
also great degree of disparity in salaries paid to the employees in various
categories. It is also noted that most of the employees of these unions of in
different categories are not getting good salary compared to their counterpart
elsewhere.
182
Table No. 5.20
Classification of facilities provided to the employees (31/03/2010)
Sr.
No. Categories Khandala Koyana Javali Patan Phaltan
Shiv-
Shambhu
1 Regular
Payment Yes Yes Yes Yes Yes No
2 Contract base
payment No Yes No No No No
3 Training No Yes No Yes No No
4 Loan from
other Bank No Yes No No No No
5 Medical
Facilities No Yes No No No No
6 Gratuity Yes Yes Yes Yes Yes No
7 Pension No Yes Yes Yes Yes No
8 Provident fund No Yes Yes Yes Yes No
9 Leave Yes Yes Yes Yes Yes No
10 credit societies No Yes No Yes Yes No
11 Incentives Yes Yes Yes Yes Yes No
The above table 5.20 shows the job related facilities provided by unions
to the employees except Shiv-shambhu, regular payment is made to the
employees of all the unions. Koyana union make the payment on the contract
basis by hiring employees as and when require for the specific job getting done,
like cleaning of milk cans. Training facilities are provided by only Koyana and
Patan union. The Koyana union make the arrangement for getting the loan for
other bank for their employees (if required), by giving necessary guaranty. No
union other than Koyana providing bank loan facilities. Gratuity is provided to
all employees except shiv-shambhu union. Pension facility is given the
employees of koyana, Jaoli, Patan, Phaltan union and also the provident fund.
The leave and incentive facilities are provided by all the unions. It is noted that
183
the employees of Koyana union are awaring all the facilities. These unions
contribute a matching share of 12% to the provident fund.
Table No. 5.21
Types of Leave ; Facilities given to the employees
Type of Leave
Sr. No Name of
Unions Casual
Leave
Medical
leave
others
leave Total
1 Khandala 15 10 15 40
2 Koyana 15 10 20 45
3 Javali 12 10 24 46
4 Patan 15 10 20 45
5 Phaltan 12 10 25 47
6 Shiv-
Shambhu - - - -
Source- Annual report of concerning unions
Table above table 5.21 shows the types of leave facilities the employees
are entity to these unions. It examines whether the unions provide the leave
facility to the employees and what types of leave can be availed by them.
Except the employees of Shiv-shambhu the employees of other union enjoy all
types of leaves provided by the union. (casual, medical and other leaves). It is
also clear from the above table; the employees usually can get about 42 to 45
days leave in years.
184
Table No. 5.22
Annual Milk Collection: Live Stock Wise (Liters in 000)
Sr.
No
Name of
Co-op.
Union
Category 2005-
06 2006-07
2007-
08 2008-09 2009-10 Total
Cow 1100
(16.22)
1162
(17.13)
937
(13.81)
1757
(25.90)
1827
(26.93)
6783
(100)
1 Khandala
Total 1100
(16.22)
1162
(17.13)
937
(13.81)
1757
(25.90)
1827
(26.93)
6783
(100)
Cow 10154
(17.20)
10233
(17.34)
11396
(19.31)
12096
(20.49)
15146
(25.66)
59025
(100)
Buffalo 10142
(17.71)
10232
(17.87)
11565
(20.20)
12089
(21.11)
13227
(23.10)
57255
(100)
2 Koyana
Total 20296
(17.45)
20465
(17.60)
22961
(19.75)
24185
(20.80)
28373
(24.40)
116280
(100)
Cow 4557
(39.74)
3536
(30.83)
1270
(11.07)
670
(5.84)
1435
(12.51)
11468
(100)
3 Javali
Total 4557
(39.74)
3536
(30.83)
1270
(11.07)
670
(5.84)
1435
(12.51)
11468
(100)
Cow 318
(37.28)
169
(19.81)
101
(11.84)
98
(11.49)
167
(19.58)
853
(100)
Buffalo 3279
(19.78)
3362
(20.26)
3251
(19.59)
3319
(20.00)
3381
(20.38)
16592
(100)
4 Patan
Total 3597
(20.62)
3531
(20.24)
3352
(19.21)
3417
(19.59)
3548
(20.34)
17445
(100)
Cow
10702
(31.18)
7143
(20.81)
3963
(11.55)
7174
(20.90)
5343
(15.57)
34325
(100)
5 Phaltan
Total 10702
(39.37)
7143
(19.82)
3963
(14.58)
7174
(26.39)
5343
(19.66)
27182
(100)
Cow - 36
(16.74)
45
(20.93)
75
(34.88)
59
(27.44)
215
(100)
Buffalo - 157
(9.53)
641
(38.90)
751
(45.57)
99
(6.01)
1648
(100)
6 Shiv-
Shambhu
Total - 193
(10.36)
686
(36.82)
826
(44.34)
158
(8.48)
1863
(100)
Cow 26831
(23.81)
22279
(19.77)
17712
(15.72)
21870
(19.41)
23977
(21.28)
112669
(100)
Buffalo 13421
(17.78)
13751
(18.21)
15457
(20.47)
16159
(21.40)
16707
(22.13)
75495
(100)
Total
Total 40252
(21.39)
36030
(19.15)
33169
(17.63)
38029
(20.21)
40684
(21.62)
188164
(100)
Source- Annual report of concerning unions
The above table 5.22 shows light on annual collection of milk live stock
wise of the unions under study over the years 2005-06 to 2009-10. It is clear
from the above table that the annual collection of milk shows the increasing
trend.
185
In case of Khandala, Jaoli and Phaltan union only caw milk collected, in
case of Khandala union the annual milk collection shows increasing trend,
during 2005-06 to 2009-10. However in case of Jaoli and Phaltan union it
shows the decreasing trend.
In case of Koyana union the annual milk collection of both the live stock
also shows the increasing trend over the years.
In case of Patan union the annual collection of cow milk also shows
decreasing trend i.e. 27.28% in 2008-06 to 19.58 in 2009-10. Whereas the
annual collection of buffalo milk shows a steady increased.
In case of Shiv-shambhu union there was no milk collection in the year
2005-06. The annual collection of cow milk shows wide fluctuation. Where as
in case of buffalo milk an increasing trend was notice during 2007-08 and
2008-09 compared to milk collection in 2006-07. However the share of buffalo
milk collection has gone down the year 2009-10 (6.01%). The overall picture
of milk collection of all the six unions shows the steady increasing trend.
186
Table No. 5.23
Average annual Collection of Total Milk:
Milk Provider’s Society Wise
(in liter)
Sr.
No
Name of the
Co-op
Union
2005-
06
2006-
07
2007-
08
2008-
09
2009-
10 Total
1 Khandala 36678
(9.84)
46486
(12.55)
50613
(12.82)
103381
(19.74)
96181
(15.14)
333340
(14.51)
2 Koyana 112133
(30.09)
119683
(32.31)
134270
(34.02)
143958
(27.48)
164966
(25.91)
675010
(29.39)
3 Javali
65102
(17.47)
49117
(13.26)
30234
(7.66)
55825
(10.66)
119569
(18.82)
319846
(13.93)
4 Patan 34267
(9.19)
35667
(9.63)
38982
(9.88)
39740
(7.59)
42238
(6.65)
190894
(8.31)
5 Phaltan 124444
(33.40)
95247
(25.71)
52840
(13.39)
163329
(31.18)
109049
(17.16)
544909
(23.72)
6 Shiv-
Shambhu
-
24182
(6.53)
87656
(22.22)
17554
(3.55)
103306
(16.26)
232697
(10.13)
Total 372624
(100)
370381
(100)
394594
(100)
523787
(100)
635310
(100)
2296696
(100)
Source- Annual report of concerning unions
The above table 5.23 show the average annual collection of milk of the
member of societies of each union.(i.e. total milk collected ÷ number of milk
provider societies of each union) the average annual collection of total milk per
society was 36678 liters (11%) the year 2005-06 and there were30 milk
providing societies. In the year 2006-07 the percentage has increased 30.94%as
the number of milk providing societies has gone down to 25%.In the year
2007-08 the total average annual milk collected was 15.18%.This is against
because of the number of milk providing societies has gone down to 23%.In the
year 2008-09and 2009-10 increasing trend was noticed as number of milk
providing societies gone down.
In case of Koyana union an increasing trend in the average collection of
milk per society is noticed (i.e from 16.65 in the year 2005-06 to 24.43 in the
year 2009-10)
187
In case of Javali union the average annual collection of milk was 65102
litre (20.35%) in the year 2005-06.The percentage has gone down to15.35% in
the year2006-07, However in the year 2007-08 the percentage was 9.45%
because of decrease in the number of milk providing societies (42%) and less
collection of total milk compared to year 2006-07.where as the percentage has
gone up to 17.45% in the year 2008-09 because of more collection of milk and
less number of milk providing societies(12 %) in the year 2009 -10.The
percentage has gone to37.38% because of more average collection of milk and
less number of milk providing societies (12%) there in an increasing trend
noticed in the case of Patan union.
In case of Phaltan union wide fluctuation noticed in the average
collection of milk per society. It is because of decrease in the number of milk
providing societies and variation in average collection of milk over the years.
In case of Shivshambhu union the highest average annual collection of milk
was in the year 2009-10 and lowest in 2008-09.
The overall picture which emerges from the above table that the average
annual collection of the total milk that there is an increasing trend noticed in
collection of total milk per society.
188
Table No 5.24
Total milk Collection; Live stock wise
( liters in 000)
Sr.
No Categories 2005-06 2006-07 2007-08 2008-09 2009-10 Total
1 Cow
%
26831
(66.66)
22279
(61.83)
17712
(53.40)
21870
(57.51)
24175
(58.27)
112867
(59.73)
2 Buffalo
%
13421
(33.34)
13751
(38.17)
15457
(46.60)
16159
(42.49)
17312
(41.73)
76100
(40.27)
3 Total
%
40252
(100)
36030
(100)
33169
(100)
38029
(100)
41487
(100)
188967
(100)
Source- Annual report of concerning unions
Table no 5.24 shows the share of cow and Buffalo milk in the total milk
collection of all the unions. Khandala,Javali and Phaltan union collect only
Cow milk, where as other unions are collect both Cow and Buffalo milk from
the year 2005-06 to 2009-10.It is noticed from the above table that the
percentage of Cow milk in the total milk collection is more than that of buffalo
milk over the year from 2005-06 to 2009-10,However it is also noticed the
share of cow milk coming down and that of buffalo milk showing increasing
trend compared to the year 2005-06.
189
Table No. 5.25
Per Day total Milk Collection: Year Wise (Figures in liters)
Sr.
No
Name of the
Cooperative
Union
2005-
06
2006-
07
2007-
08
2008-
09
2009-
10 Total
1 Khandala 3014
(2.73)
3184
(3.23)
3189
(3.23)
4815
(4.62)
5006
(4.49)
19208
(3.72)
2 Koyana 55604
(50.42)
56070
(56.80)
62804
(68.53)
66260
(63.61)
77736
(69.74)
318474
(61.69)
3 Javali 12485
(11.32)
9689
(9.82)
3479
(3.80)
1835
(1.76)
3931
(3.53)
31419
(6.09)
4 Patan 9858
(8.94)
9674
(9.80)
9160
(10.00)
9364
(8.99)
9721
(8.72)
47777
(9.25)
5 Phaltan 29321
(26.59)
19562
(19.82)
10857
(11.85)
19633
(18.85)
14640
(13.13)
94013
(18.21)
6 Shiv-
Shambhu
-
530
(0.54)
2155
(2.35)
2264
(2.17)
432
(0.39)
5381
(1.04)
Total 110282
(100)
98709
(100)
91644
(100)
104171
(100)
111466
(100)
516272
(100)
Source- Annual report of concerning unions
Table No.5.25 examine the per day total milk collection of the each
union from 2005-06 to 2009-10. There is increasing trend notice in per day
total milk collection, in the case of Koyana union and also Khandala union.
However it show the wide fluctuation in the per day collection in the rest of
other unions. The per day milk collection of Koyana union is the highest
compared to other unions asset has highest of milk providing societies.
Graph No. 5.25
190
Table No. 5.26
Sales; Category wise (Yes/No)
Sr
no Catagary Khandala Koyana Javali Patan Phaltan Shivshambhu
1 Co-op
sale
No Yes Yes No Yes Yes
2 Govt sale Yes Yes Yes No Yes No
3 Private
sale
Yes Yes Yes Yes Yes No
4 Local sale No Yes Yes No Yes No
Source- Annual report of concerning unions
Table 5.31shows the profile (port folio) of all the unions under the study
i.e to whome the sales are made by the union .Koyana ,Javali, Phaltan and
shivshambhu unions sell the milk to other co-operative unions. The milk is sold
to government by Khandala, Koyana, Javali and Phaltan union. Except
Shivshambhu union all other unions make the private sales. The local sales are
made by Koyana, Javali and Phaltan.
Table No. 5.27 (A)
Total Milk Sale; Year Wise
(Figars in Ltr)
Sr.
No
Year
Union 2005-06 2006-07 2007-08 2008-09 2009-10 Total
1 Khandala
1100362
(2.73)
(16.23)
1162064
(3.22)
(17.15)
934729
(2.87)
(13.79)
1753369
(4.65)
(25.87)
1825835
(4.41)
(26.94)
6776359
(3.60)
(100)
2 Koyana
20302124
(50.36)
(17.39)
20521064
(56.58)
(17.58)
22936371
(70.50)
(19.65)
24501800
(65.03)
(21.00)
28459086
(68.68)
(24.38)
116720445
(62.07)
(100)
3 Javali
4602439
(11.42)
(40.37)
3530073
(9.78)
(30.97)
1161312
(3.57)
(10.19)
669512
(1.78)
(5.87)
1434828
(3.46)
(12.58)
11398164
(6.06)
(100)
4 Patan
3598091
(8.93)
(20.62)
3531062
(9.79)
(20.23)
3352537
(10.30)
(19.22)
3417678
(9.07)
(19.59)
3548019
(8.56)
(20.33)
17447387
(9.28)
(100)
5 Phaltan
10705620
(26.55)
(31.18)
7140290
(19.79)
(20.80)
3963034
(12.18)
(11.55)
7173699
(19.04)
(20.90)
5343427
(12.90)
(15.56)
34326070
(18.25)
(100)
6 Shiv-
Shambhu -
193454
(0.53)
(14.18)
186847
(0.57)
(13.69)
157990
(0.42)
(11.58)
826155
(1.99)
(60.55)
1364446
(0.72)
(100)
Total
40308636
(100)
(21.83)
3607800
(100)
(19.19)
32534830
(100)
(17.30)
37674048
(100)
(20.03)
41437350
(100)
(22.03)
188032871
(100)
(100)
Source- Annual report of concerning unions
191
The above table 5.27(A) show the total sales of all the union over the
last last five years i,e from 2005-06 to 2009-10 and increasing trend is noticed
in total milk sale yearwise, in case of Khandala, Koyana and Shivshambhu
union, whereas as a declining trend is noticed in respect of sales of Javali,
Patan Phaltan.
In the year 2005-06 the sales were the highest in case of Koyana
union(50.36%) and this trend also noticed in the following years up to 2009-
10.Being oldest and having larger number of members, Koyana union has sold
maximum liters of milk.
192
Table No. 5.27 (B)
Classification of Total sale according to categories and Year (Figures in Rs)
Sr.
No
Year
Union 2005-06 2006-07 2007-08 2008-09 2009-10 Total
1 Khandala 9872374
(2.16)
12617307
(2.64)
14439152
(2.73)
23493348
(3.67)
25474868
(3.24)
85897049
(2.97)
2 Koyana 257427129
(56.22)
300978589
(63.07)
387298296
(73.12)
441316726
(69.02)
579718961
(73.74)
1966739701
(68.04)
3 Javali 36979428
(8.08)
32180452
(6.74)
12449135
(2.35)
8070464
(1.26)
17715425
(2.25)
107394904
(3.72)
4 Patan 47971537
(10.48)
52774156
(11.06)
55717362
(10.52)
63607077
(9.95)
72909447
(9.27)
292979579
(10.14)
5 Phaltan 105635230
(23.07)
75878256
(15.90)
47791296
(9.02)
87186480
(13.64)
73353518
(9.33)
389844780
(13.14)
6 Shiv-
Shambhu
2747993
(0.56)
12006094
(2.27)
15704120
(2.46)
17045417
(2.17)
47503624
(1.64)
Total 457885698
(100)
477176753
(100)
529701335
(100)
639378215
(100)
786217636
(100)
2890359637
(100)
This table also shows the same result as above
Table No.5. 28
Proportion of local sales to total sale
(Liter in 000)
Sr.
No
Year
Union 2005-06 2006-07 2007-08
2008-
09
2009-
10
Local sale 17739 15566 13178 10714 11013 1 Koyana
Total sale 20302 20521 22936 24501 28459
% of( i-ii) 87.37 75.85 57.46 43.72 38.69
Local sale 112 85 21 1.5 - 2 Javali
Total sale 4602 3530 1161 669 1434
% of( i-ii) 2.43 2.40 1.81 2.40 0
Local sale 12 8.4 7.4 3.8 7.1 3 Phaltan
Total sale 10705 7140 3969 7173 5343
% of( i-ii) 0.11 0.11 0.18 0.05 0.13
Source- Annual report of concerning unions
193
Table: 5.28 Koyana, Javali and Phaltan unions make the local sale .The
above table shows that the Koyana union has the highest proportion of local
sale to total sale, however it is showing the declining trend. The average
percentage of local sales to total sale of this union over the last 5 Years is
60.61%. It indicates that local sales form the major portion of the total sale. In
case of Javali union the average portion of local sale to total sales is 2.22,
forming meager share in the total sale .In case of Phaltan union the proportion
of local sale is below 1%of the total sale.
194
Table No 5. 29
Proportion of Co-operative Sale to Total Sale.
(Liters In 000 )
Sr.
No
Year
Union 2005-06 2006-07 2007-08 2008-09 2009-10
Co-op.
Sale 2116 4627 9176 7226 11509
Total sale 20302 20521 22936 24501 28459 1 Koyana
%of i/-ii 10.42 22.54 40.00 29.49 40.44
Co-op.
Sale 772 1354 38 121 -
Total sale 4602 3530 1161 669 1434 2 Javali
%of i/-ii 16.77 38.35 3.27 18.08 0
Co-op.
Sale 2302 2018 3213 3122 3088
Total sale 10705 7140 3963 7173 5343 3 Phaltan
%of i/-ii 21.50 28.26 81.07 43.52 57.79
Co-op.
Sale - 193 186 157 826
Total sale - 193 186 157 826 4 Shiv-
Shambhu
%of i/-ii - 100 100 100 100
Co-op. Sale 5190 8192 13114 11295 14708
Total sale 35609 31384 28246 32500 36262
%of i/-ii 14.57 26.10 26.42 34.75 40.78
Source- Annual report of concerning unions
Table No.5.29 shows the sale to other cooperative union units by
Koyana, Javali, Phaltan and Shivshambu and the percentage of Cooperative
sale to total sale of each union, during the last 5 years i.e 2005-06 to 2009-
10.The sale to the other co-operative union by Koyana union show increasing
trend during the year 2006-07 and 2007-08, however it has come down to
29.49% in the year 2008-09 but again it increased to 40.44%.
In case of Javali union decreasing the percentage of Cooperative sale to
the total sale has increase to 38.35% compared to 16.77% in 2005-06.In the
year 2007-08 it has decrease to 3.27% and again increase to 18.08% in the year
2008-09,however in the year 2009.-10 this union has not sold the milk to other
cooperative union. So far as Phaltan union is concerned the percentage shows
195
the increasing trend. It was highest in the year 2007-08 (81.07%) It is
interesting to note that the Shivshambhu union has sold the entire milk
collected to other co-operative union.
It is evident from the above table that Shivshambhu union sales to other
co-operative union. The over all picture emerges is that percentage of co-
operative union sale to total sale show increasing trend.
Table No. 5.30
Profile of Government Sale to Total Sale
(Liters in 000) Sr.
No
Year
Union 2005-06 2006-07 2007-08 2008-09
2009-
10
1 2 3 4 5 6 7 8
Government.
Sale 989 1162 935 1753 1825
Total sale 1100 1162 9347 1753 1825 1 Khandala
%of i/-ii 89.90 100 10 100 100
Government.
Sale 446 - - 1295 170
Total sale 20302 20521 22936 24501 28459 2 Koyana
%of i/-ii 2.19 0 0 5.28 0.59
196
1 2 3 4 5 6 7 8
Government.
Sale 3518 2062 1112 438 1434
Total sale 4602 3530 1161 669 1434 3 Javali
%of i/-ii 76.44 58.41 95.77 65.47 100
Government.
Sale 2899 851 11 3771 1104
Total sale 10705 7140 3963 7173 5343 5 Phaltan
%of i/-ii 27.08 11.91 0.02 52.57 20.66
Government.
Sale 7852 4075 2058 6657 4534
Total sale 36709 32353 37407 34096 36761 6 Total
%of i/-ii 21.38 12.59 5.50 19.52 12.30
Source- Annual report of concerning unions
The above table 5.30 show proportion of Government sale to the total
sale of Khandala,Koyana,Javali and Phaltan union. In case of Khandala union
the Percentage Government sale to the total sale was 89.90% in the year 2005-
06and in the year 2006-07 it was 100%, whereas year 2007-08 it was just
10%,in the year 2008-09 and 2009-10 the total sale consisted of government
sale.
The Koyana union has sold the milk to the government in the year 2005-
06,2008-09 and 2009-10,as compared to the government sale the year 2005-06
(2.19%) increase to 5.28% in the year 2008-09 and has come down to just
below 1%.
So far as Javali union is concerned government sale to the total sale was
76.44% which come down to 58.41% in the year 2006-07,increase to 95.77%
in the year 2007-08 and again decrease in the year 2008-09(65.47%) in the
year2009-10. It was all Government sale.
In case of Phaltan union the proportion of Government sale to the total
sale was highest in the year 2008-09(52.57%) and lowest in the year 2007-
197
08(0.02%) The above table highlight the point that there is wide fluctuation
notice in the share of government sale to the total sale of the union.
Table No. 5.31
Profile of Private Sales to Total Sale . (Liters in 000 )
Sr.
No
Year
Union
2005-
06
2006-
07
2007-
08
2008-
09
2009-
10
Private Sale 110 - - - - 1 Khandala
Total sale 1100 - - - -
%of i/-ii 10 0 0 0 0
Private Sale - 328 582 5287 5367
Total sale 20302 20521 22936 24501 28459 2 Koyana
%of i/-ii 0 1.60 2.53 21.57 22.37
Private Sale - 28.6 9.5 2.1 -
Total sale 4602 35305 1161 669 1434 3 Javali
%of i/-ii 0 0.81 0.81 0.31 0
Private Sale 3598 3531 3352 3417 3548
Total sale 3598 3531 3352 3417 3548 4 Patan
%of i/-ii 100 100 100 100 100
Private Sale - 3367 731 275 1143
Total sale 10705 7140 3963 7173 5343 5 Phaltan
%of i/-ii 0 47.15 18.44 3.83 21.39
Total Private Sale 3708 7254.6 4674.5 8982.1 10058
Total Sale 40307 35884 40759 37513 40609
Per liter rate 9.19 20.21 11.46 23.94 24.76
Source- Annual report of concerning unions
198
The above table 5.31 highlight the sale of Khandala, Koyana, Javali,
Patan and Phaltan union, show the percentage of private sale to the total sale of
each union, from the year 2005-06 to 2009-10.
The Khandala union made the private sale in the year 2005-06 only,
forming just 10% of the total sale where as from the year 2006-07 to 209-10
there ware no private sale.
In case of Koyana union it started making private sale from the year
2006-07 onward and the percentage of private sale to the total sales of the
Koyana union shows the increasing trend
So far as Javali union is concerned the percentage of private sale to the
total sale is just negligible, below 1% it made no private sale in the year 2005-
06 to 2009-10
The total sale of Patan union is made up of private sale only (100%) In
case of Patan union the percentage shows the decreasing trend.
Priv
ate
Sa
le
199
Table No.5.32
Average Milk Purchase Rate of Dairy Co-operative Unions
Sr.
No Year Union 2005-06 2006-07 2007-08 2008-09 2009-10
Cost (Rs) 8362010 10206323 9960949 21204381 22989405
Liter 1100362 1162148 1164121 1757485 1827456 1 Khandala
(Cow Milk)
Per liter
cost 7.60 8.78 8.56 12.07 12.58
Cost (Rs) 221150604 259233678 326851201 387796186 521708481
Liter 20296101 20465912 22960221 24185020 28374142 2
Koyana
Cow &
Buffalo) Per liter
cost 10.90 12.67 14.24 16.03 18.39
Cost (Rs) 35659203 31561936 13401813 7990428 17753975
Liter 4557196 3536431 1269827 669906 1434828 3 Javali
(Cow Milk)
Per liter
cost 7.82 8.92 10.55 11.93 12.37
Cost (Rs) 41055798 46882927 48888235 56313623 63969535
Liter 3598091 3531062 3352537 3417678 3548019 4
Patan
(Cow &
Buffalo) Per liter
cost 11.41 13.28 14.58 16.48 18.03
Cost (Rs) 86096462 62503768 38328890 78398302 63101355
Liter 10702191 7143531 3963034 7839830 5343427 5 Phaltan
(Cow)
Per liter
cost 8.04 8.75 9.67 10.0 11.81
Cost (Rs) 2747993 12006094 2700806 15704120
Liter 193454 788906 157990 826455 6
Shiv-
Shambhu
(Cow &
Buffalo) Per liter
cost 14.20 15.22 17.09 19.00
The table 5.32 shows the procurement/purchase rate of dairy co-
operative union over the last five years i.e. year 2005-06 to 2009-10.(Total cost
of procurement/purchase – Total milk collected in each year) From the above
table it is noticed that procurement/purchase rate of Cow milk in case of
Khandala, Javali and Phaltan union is showing the increasing trend compared
to the base year of 2005-06.
200
In case of Koyana, Patan and shivshambhu union the average rate at
which milk collected (both cow and buffalo) also shows increasing trend. It is
to be noted that the procurement/purchase rate is the rate at which the milk
being collected. It include no other cost.
Table No. 5.33
Average Milk Sales Rate
Sr.
No
Union/
Year 2005-06 2006-07 2007-08 2008-09 2009-10
Rupees 9872374 12617304 14439152 23493348 25474868
Liter 1100362 1162064 934729 1753369 1825835 1
Khandala
(Cow
Milk) Average
Rate 8.97 10.86 15.44 13.39 13.95
Rupees 257427129 300978589 387298296 441316726 579718961
Liter 20302124 20521064 22936371 24501800 28459086 2
Koyana
(Cow &
Buffalo) Average
Rate 12.68 14.67 16.89 18.01 20.37
Rupees 36979428 32180452 12449135 8070464 17715425
Liter 4602439 3530073 1161312 669512 1434828 3
Javali
(Cow
Milk) Average
Rate 8.03 9.67 10.72 12.05 12.35
201
Sr.
No
Union/
Year 2005-06 2006-07 2007-08 2008-09 2009-10
Rupees 47971537 52774156 55717362 63607077 72909447
Liter 3598091 3531062 3352537 3417678 3548019 4
Patan
(Cow &
Buffalo) Average
Rate 13.33 14.95 16.62 18.61 20.55
Rupees 105635230 75878256 47791296 87186480 73353518
Liter 10705620 7140290 3963034 7173699 5343427 5 Phaltan
(Cow) Average
Rate 9.86 10.62 12.05 12.15 13.72
Rupees 2747992 12006094 15704120 17045417
Liter 193454 735217 918906 826155 6
Shiv-
Shambhu
(Cow &
Buffalo) Average
Rate 14.20 16.33 18.09 20.63
Source- Annual report of concerning union.
The table 5.33 shows the average milk sale rate of all the co-operative
unions under study from 2005-06 to 2009-10 (yearly sale / total liter of milk
sold) form the above table it is pointed out that the average milk sale rate of all
202
the unions is also showing the increasing trend over the last 5 years as the table
5.37 also show the same trend in the average purchase rate.
Koyana, Patan and Shiv-shambhu unions are selling both cow and
buffalo milk. In the year 2009-10 the average milk sales rate is the highest in
case of Shiv-shambhu union Rs.20.63. In case of Khandala, Javali and Phaltan,
selling cow milk, the average milk sales rate in case of Khandala union in the
year 2009-10 is the highest. However, to the year 2007-08 it was 15.44 and
13.95 in the year 2009-10.
Table No.5.34
Average Purchase, Sales Rate: Margin Comparison
Sr.
No
Year
Union 2005-06 2006-07 2007-08 2008-09 2009-10
Sales rate 8.97 10.86 15.44 13.39 13.95
Purchase
rate 7.60 8.78 10.22 12.07 12.58 1 Khandala
Margin 1.37 2.08 5.22 1.32 1.37
Sales rate 12.68 14.67 16.89 18.01 20.37
Purchase
rate 10.90 12.67 14.24 16.03 18.39 2 Koyana
Margin 1.78 2.00 2.65 1.98 1.98
Sales rate 8.03 9.67 10.72 12.05 12.35
Purchase
rate 7.82 8.92 10.55 11.93 12.37 3 Javali
Margin 0.21 0.75 0.17 0.12 0.15
Sales rate 13.33 14.95 16.62 18.61 20.55
Purchase
rate 11.41 13.28 14.58 16.48 18.03 4 Patan
Margin 1.92 1.67 2.04 2.13 2.52
Sales rate 9.86 10.62 12.05 12.15 13.72
Purchase
rate 8.04 8.75 9.67 9.89 10.27 5 Phaltan
Margin 1.82 1.87 2.38 2.56 3.45
Sales rate 14.20 16.33 18.09 20.63
Purchase
rate 14.20 15.22 17.09 18.95 6
Shiv-
Shambhu
Margin 0.00 1.11 1.00 1.68
203
Table 5.34 shows the comparison of average purchase rate to sales rate
and margin of the six dairy co-operative unions. The average sells and purchase
rate are higher in case of Koyana, Patan and Shiv-shambhu union as compared
to Khandala, Javali and Phaltan union.
Patan union has higher margin 2.52 paisa in 2009-10 as compared to
0.10 paisa in 2005-06, follow that Koyana union margin is 1.98 paisa in 2009-
10 as compared to 1.78 paisa in 2005-06. Khandala and Phaltan union margin
is fluctuating year by year 1.12 paisa to 2.08 paisa. There is lowest margin of
Javali and Shiv-shambhu union.
From this table we can conclude that except Koyana union all other
unions procure milk, process it and sell it to other unions. Only Koyana union
manufactured milk by products just like Lassi, Flavour milk, Pedha, Ice-cream
etc.
204
Table No. 5.35
Unions Producing Milk by Product (Yes/ No)
Sr. No. Name Of Unions Milk By Product
1 Khandala No
2 Koyana Yes
3 Javali No
4 Patan No
5 Phaltan No
6 Shiv-Shambu No
Source- Annual report of concerning unions
Table 5.35 shows union producing milk by – products.(Yes/No) The
above table shows whether the union under study, produce by products like
Amrakhand, Basundi, Shrikhand etc. The above table points out the facts that
only Koyana union produces wide range of milk by- product.
Table No.5.36
Milk Product Profile of Koyana Dairy Co-operative Union Karad.
Sr.
No Product Name 2005-06 2006-07 2007-08 2008-09 2009-10
1 Shrikhand
Use of Milk (Liter) 73350 65350 73100 70100 107570
Production and sale
(Kg) 34076 31578 35358 41477 51595
Production
Expenses((Rs) 197100 191724 209608 56812 663569
Total
Expenditure(Rs) 1498120 1629425 1380469 1913800 3245927
Sale(Rs) 2045160
(0.79)
1894680
(0.62)
1944690
(0.50)
2903390
(0.65)
4643550
(0.80)
Profit(Rs) 286322
(0.11)
265255
(0.08)
291703
(0.07)
580678
(0.13)
722330
(0.12)
Total sale(Rs) 257427129
(100)
300978589
(100)
387298296
(100)
441316726
(100)
579718961
(100)
205
Sr.
No Product Name 2005-06 2006-07 2007-08 2008-09 2009-10
2 Amrakhand
Use of Milk (Liter) 73350 65350 73100 77100 107500
Production and sale
(Kg) 5932 6402 6980 8863 10734
Production Expenses
(Rs) 32387 191724 41378 56812 138050
Total
Expenditure(Rs) 260718 330343 272517 4089449 675293
Sale(Rs) 355920
(0.13)
384120
(0.12)
376920
(0.09)
614519
(0.13)
966060
(0.16)
Profit(Rs) 49828
(0.01)
53776
(0.01)
56538
(0.01)
132945
(0.03)
150276
(0.02)
Total sale(Rs) 257427129
(100)
300978589
(100)
387298296
(100)
441316726
(100)
579718961
(100)
3 Basundi
Use of Milk (Liter) 47120 77910 70836 91712 69600
Production and sale
(Kg) 20211 21304 24245 26646 31375
Production Expenses
(Rs) 923103 209731 376198 412278 679850
Total
Expenditure(Rs) 1912623 1923751 1792917 2797830 2698250
Sale(Rs) 2223980
(0.86)
2236920
(0.74)
2109315
(0.54)
3197520
(0.72)
3137500
(0.54)
Profit(Rs)
311357
(0.12)
313168
(0.10)
316397
(0.08)
399690
(0.09)
439250
(0.07)
Total sale(Rs) 257427129
(100)
300978589
(100)
387298296
(100)
441316726
(100)
579718961
(100)
4 Pedha
Use of Milk (Liter) 78760 74750 51120 69915 122840
Production and sale
(Kg) 19090 22018 25702 28247 30939
Production Expenses
(Rs) 1559653 154370 179168 271083 1418819
206
Sr.
No Product Name 2005-06 2006-07 2007-08 2008-09 2009-10
Total Expenditure
(Rs) 1559653 1798871 1201568 1949043 4981179
Sale (Rs)
1813550
(0.70)
2091710
(0.69)
1413610
()
2259760
(0.51)
5414325
(0.93)
Profit (Rs)
253897
(0.09)
925839
(0.30)
212041
(0.36)
310717
(0.07)
433146
(0.07)
Total sale(Rs) 257427129
(100)
300978589
(100)
387298296
(100)
441316726
(100)
579718961
(100)
5 Lassi
Use of Milk (Liter) 6282 12100 10100 15115 11600
Production and sale
(Liter) 13792 17436 17436 27517 23947
Production Expenses
(Rs) 296140 108074 94412 157350 238328
Total Expenditure
(Rs) 296140 374874 296412 550340 574728
Sale (Rs)
3488400
(1.35)
435900
(0.14)
348720
(0.09)
963095
(0.21)
909986
(0.15)
Profit (Rs)
52260
(0.02)
61026
(0.02)
52308
(0.01)
412755
(0.09)
335258
(0.05)
Total sale(Rs) 257427129
(100)
300978589
(100)
387298296
(100)
441316726
(100)
579718961
(100)
6 Flavor Milk
Use of Milk (Liter) 37832 40414 40612 45475 40714
Production and
sale(Kg) 36832 36488 41463 457272 42352
Production Expenses 819512 205678 120568 90078 291786
Total Expenditure
(Rs) 819512 81858 729748 1134528 1228208
Sale (Rs)
920800
(0.35)
912200
(0.30)
829260
(0.21)
1654520
(0.37)
1736432
(0.29)
Profit (Rs)
101288
(0.03)
100342
(0.03)
99511
(0.02)
519992
(0.11)
508224
(0.08)
207
Sr.
No Product Name 2005-06 2006-07 2007-08 2008-09 2009-10
Total sale(Rs) 257427129
(100)
300978589
(100)
387298296
(100)
441316726
(100)
579718961
(100)
7 Butter
Use of Milk (Liter) 375105 547404 233310 199813 46980
Production and sale 113091 113598 71882 79038 12542
Production Expenses 4752572 768823 833538 2005574 482004
Total Expenditure 12629777 12811711 5499358 9800712 1844424
Sale
13435933
(5.21)
13629480
(4.52)
6470280
(1.67)
1024940
(0.23)
1882050
(0.32)
Profit
806156
(0.31)
817768
(0.27)
970542
(0.25)
474228
(0.10)
37626
(0.01)
Total sale(Rs) 257427129
(100)
300978589
(100)
387298296
(100)
441316726
(100)
579718961
(100)
Total by product Profit
1861109
(0.72)
1904177
(0.63)
1999041
(0.51)
2831005
(0.64)
2626110
(0.45)
Total by product Sale
24283743
(9.43)
21585010
(7.17)
13492795
(3.48)
12617744
(2.85)
18689903
(3.22)
Total sale 257427129
(100)
300978589
(100)
387298296
(100)
441316726
(100)
579718961
(100)
Source- Annual report of concerning unions
Table No.5.36 examines the milk product produces by Koyana union
Karad. There were seven milk by product produced by Koyana union these are
Shrikhand, Amrakhand, Basundi, Pedha, lassi, flavour milk and butter etc.
Referring horizontal figures of profit of all milk products as well as total
profit implies that Koyana union was successful in getting profit during 2005-
06 to 2009-10.
In case of Shrikhand sales price is higher than total expenditure in all
years due to union is having profit i.e. Rs.722330 in 2009-10 as compared to
Rs.286322 in 2005-06. Considering the second milk product Amrakhand shows
208
total sales price was greater than expenditure. So firm was success to achieve
Rs.150276 in 2009-10 as compared to Rs.49828 in 2005-06. It net added to
profit Rs.100448 during 200-06 to 2009-10.
In case of Basundi the growth rate is 41 percent from 2005-06 to 2009-
10. The profit was Rs 439250 in 2009-10 as compared to Rs.311357 in 2005-
06.
In respect of Pedha profit was increased Rs.433146 in 2009-10 as
compared to Rs.253897 in total profit in 2005-06. It means 70 percent increase
in total profit in 2009-10. As well as in case of lassi profit figures indicate that
there was fluctuating trend was found i.e. Rs.52260 in 2005-06, Rs.61026 in
2006-07, Rs.52308 in 2007-08, Rs.412755 in 2008-09 and Rs. 335258 in 2009-
10 respectively.
It is observed from the flavour milk product figure profit was Rs.508224
in 2009-10 as compared to Rs.101288 in Koyana union. In other words, 401
percent increase in profit.
The last one milk product butter shows profit from butter was
continuously decreasing i.e.Rs.806156 in 2005-06, Rs.817768 in 2006-07,
Rs.970542 in 2007-08, Rs.474228 in 2008-09 and Rs.37626 in 2009-10. The
net decrease in profit is Rs.468530 from 2005-06 to 2009-10.
Considering profit figures of all milk products together, out of seven
products six products are continuously increasing trend in profit but the butter
is exception for that because profit was decreased 95 in 2009-10 as compared
to 2005-06. Remaining milk products such as lassi and flavour milk are
achieving profit more than 400 percent. In case of Shrikhand, Amrakhand
growth is more than 150 percent and finally, Basundi and Pedha are having 41
percent and 70 percent growth from 2005-06 to 2009-10
209
Table No.5.37
Facilities Provided by the Unions; Department Wise
Sr.
No.
Name Of
Unions Transportation
Petrol
Pump
Ice
Factory
Cattle
Feed
Veterinary
Department
1 Khandala No No No No No
2 Koyana Yes Yes Yes Yes Yes
3 Javali No No Yes Yes No
4 Patan No No No Yes Yes
5 Phaltan No No Yes Yes No
6 Shiv-
Shambu No No No No No
Source- Annual report of concerning unions
Table 5.37 shows the various facilities provided by the union under
study. Such as Transportation, Petrol pump, ice factory, cattle feed, Veterinary
services etc. From the above table it is cleared that Khandala and shivshambhu
union do not provide any of the above facilities/services. Koyana union provide
all the facilities .Javali union has only ice factory and cattle feed provisions. In
case of Patan union, cattle feed, Veterinary facilities are provided. There is
provision for ice factory and cattle feed in Phaltan union.
Table No.5. 38
Ice Factory; Cost comparison.
(150 kg Per Cube)
Ice Factory
Production Category 2005-06 2006-07 2007-08
2008-
09 2009-10
Production 148394 107154 22968.89 2474 1724.194
Cost ( Rs) 8903690 6429260 1447040 160780 124142 Koyana
Per Ice cube
Cost ( Rs) 60.00 60.00 63.00 65.00 72.00
Production 11625 10586 6622 490 -
Cost ( Rs) 723907 915340 775800 62230 - Javali
Per Ice cube
Cost 62.27 86.47 117.15 127.00
Production 6457 4055 130 986 -
Cost ( Rs) 451990 373060 15860 142970 - Phaltan
Per Ice cube
Cost ( Rs) 70.00 92.00 122.00 145.00
Source- Annual report of concerning unions
210
Table No.5.38 Shows Koyana, Javali and Phaltan unions have there own
separate ice factory, The table shows the production and the cost per ice cube
of these unions .From the above table it is clear that the cost per ice cube in all
these unions showing increasing trend year to year, in the year 2009-10 the ice
factory of Javali and Phaltan has not been working/operating, where as the ice
factory of Phaltan union lease to the private union. The production of ice being
used in Koyana union only.
Table No.5.39
Koyana Petrol Pump; Comparative statements (Figures in Rs)
Sr.
No Petrol Pump 2005-06 2006-07 2007-08 2008-09 2009-10
1 Petrol ( Rs) 11967021
(20.08)
14015567
(24.19)
15015711
(26.08)
17942383
(28.20)
19659812
(29.90)
2 Diesel ( Rs) 47295628
(79.38)
43223721
(74.61)
42058498
(73.05)
44864968
(70.52)
45247723
(68.81)
3 Oil ( Rs) 321905
(0.54)
692644
(1.20)
503064
(0.87)
814062
(1.28)
852059
(1.30)
4 Total Purchase
( Rs)
59584554
(100)
57931932
(100)
57577273
(100)
63621413
(100)
65759594
(100)
5 Management
Expenses 41229o9 419299 412899 435810 484172
6 Total
Expenses 60916175 58546061 58543228 64295567 66533836
7 Total Sale 61018735 58894682 58910407 64854452 67144180
8 Loss/profit
% to sale
102560
(0.16)
348621
(0.59)
367179
(0.62)
558885
(0.86)
610344
(0.90) Source- Annual report of concerning unions
Table No.5.39 Shows the Koyana union has its own petrol pump. The
above table is a comparative statement of total purchase of Petrol, Diesel, Oil.
Total expenses incurred and total sales made ,and income earn on year 2005-06
to 2009-10.The total purchases and total expenses, sales and profit show the
increasing trend over all the year
211
Table No.5.40
Purchase, Sales and Profit of Cattle Feed Department
(Figures in Rs)
Sr.
No
Cattle Feed
Department Category 2005-06 2006-07 2007-08 2008-09 2009-10
Total Sale 3816733
(92.94)
5161119
(92.93)
5670591
(97.09)
4600008
(99.80)
4337629
(100)
Total
Porches
3574783
(93.03)
4874822
(92.34)
5446766
(97.02)
4518629
(99.82)
3955574
(100) 1 Koyana
Profit 241950
(91.63)
286297
(99.66)
223825
(96.10)
81379
(98.88)
382055
(100)
Total Sale 234547
(5.71)
157688
(2.84)
149847
(2.57)
2800
(0.06)
Total
Perches
219000
(5.70)
165506
(3.14)
140760
(2.51)
2700
(0.06) 2 Javali
Profit 15547
(5.89)
-7818
9087
(3.90)
100
(0.12)
Total Sale 31500
(0.77)
48900
(0.88)
6320
(0.14)
Total
Parches
26200
(0.68)
47920
(0.91)
5500
(0.12) 3 Patan
Profit 5300
(2.01)
980
(0.34)
820
(1.00)
Total Sale 23971
(0.58)
185888
(3.35)
20219
(0.35)
Total
Perches
22719
(0.59)
191046
(3.62)
26432
(0.47) 4 Phaltan
Profit 1252
(0.47)
-5158
-6213
Total Sale 4106751
(100)
5553595
(100)
5840657
(100)
4609128
(100)
4337629
(100)
Total
Parches
3842702
(100)
5279294
(100)
5613958
(100)
4526829
(100)
3955574
(100) Total
Profit 264049
(100)
287277
(100)
232912
(100)
82299
(100)
382055
(100)
Source- Annual report of concerning unions
Table No.5.40 ana1yze that the Koyana, Javali, Patan and Phaltan union
have the own separate cattle feed department ,shows purchase and sale of cattle
feed are made, The percentage of profit margin from this department is highest
in case of Koyana union, Where as it is hovering around 1% to 6% in case of
other unions.
212
Table No.5.41
Live Stock development Facilities Provided to the member in 2009-2010
(Numbers)
Sr.
No
Name of
Union Category
2005-
06
2006-
07
2007-
08
2008-
09
2009-
10
1 Koyana Insemination 17441 18870 18093 17491 25062
Purchase of
Cow/Buffalo 149 112
Veterinary
services 512
Vaccination 1507 2262 2530 500 5582
Conferences 3 5 20 25 27
Demo 6 10 14 20 8
Kadba kutti
Machine 272 292 58
2 Patan Insemination
Purchase of
Cow/Buffalo 106 11 41 144 171
Conferences 1 1
Source- Annual report of concerning unions
The above table 5.41 shows the facilities provided by the unions to their
members for the development and maintenance of live stock. Like (cross
fertilization, purchase of Cow and buffalos, provision of veterinary services,
demonstrations, conferences, kadaba crashing machine etc. vaccination etc. of
the 6 unions under the study only two unions i.e. Koyana and Patan are
providing the various facilities for the purpose of development and
maintenances of the live stock in case of Koyana union it is observed that it is
taking keen interest in cross fertilization, vaccination and for orientation of its
members, holding conferences and organizing demonstrations.
The Patan union acts as a guarantor on the behalf of its members for the
purchase of Cow and Buffalos. This union is not providing the facilities such as
213
vaccination, veterinary services, cross fertilization etc. for the maintenances
and development of the live stock.
Table No. 5.42
Services: Level of member’s satisfaction
(Figures in number)
Sr. No Name of Union Satisfied Unsatisfied Total
1 Khandala 5 12 17
2 Koyana 12 50 62
3 Javali 6 13 19
4 Patan 8 12 20
5 Phaltan 5 10 15
6 Shiv-Shambhu 0 12 12
total 36 109 145
Source- Annual report of concerning unions
The above table highlights the level of members satisfaction i.e. satisfied
/ unsatisfied in respect of various services rendered by their respective unions.
In order to find out the level of members satisfaction 20 percent of the member
societies of each union were interviewed by the researcher. The table 5.42
points out that of the 145 members societies interviewed, 109 member societies
expressed dissatisfaction in respect of services given by their respective unions
(75 %). It indicates that most of the members are not satisfied with the services
render and the quality of services rendered.
Table No 5.43
The audit class of the Unions: Year wise
Audit Class obtained
Sr.
no
Name of
Union 2005-06 2006-07 2007-08 2008-09 2009-10
1 Khandala .B B B B .B
2 Koyana A. A A A A
3 Javali B B B C B
4 Patan A. A A A A
5 Phaltan .B B B B .B
6 Shiv-
Shambhu C C C C C Source- Annual report of concerning unions
214
The annual accounts of the co-operative unit are audited by the co-
operative department and based on audit report each co-operative unit is
awarded with the audit class, For example A, B and C. The above table shows
the audit class of each union during the last 5 year i.e. 2005-06 to 2009-10.
From the above table it is observed that only Koyana and Patan unions are in
the ‘A’ audit class indicating financial soundness and transparency of activities
of these union. The Khandala and Phaltan unions are in ‘B’ audit class from the
year 2005-06 to 2009-10. The Shivshambhu union has always being in ‘C’
audit class indicating irregularities of the activities and economically non
variable.
B Financial Analysis:
Introduction:
This part of the present chapter deals with financial aspects/ analysis of
all the unions under study base on comparative statement and ratio analysis.
Table No.5.44
Paid-up Share Capital
(Figures in Rs.)
Sr.no Union 2005-06 2006-07 2007-08 2008-09 2009-10 Total
1 Khandala
members
650710
(19.47)
78
662010
(19.17)
83
666910
(19.95)
83
675110
(20.20)
83
688510
(20.54)
83
3341250
(100)
2 Koyana
members
3615500
(17.69)
332
3924200
(19.20)
331
4238100
(20.73)
331
4539600
(22.20)
343
4118700
(20.15)
308
20436100
(100)
3 Javali
members
1735600
(19.17)
96
1731650
(19.82)
96
1751650
(20.05)
96
1756950
(20.11)
96
1756950
(20.11)
96
8732800
(100)
4 Patan
members
400100
(16.01)
107
457700
(18.32)
108
495660
(19.84)
96
546700
(21.88)
99
597900
(23.93)
99
2498000
(100)
5 Phaltan
members
3542200
(22.39)
289
3644600
(23.04)
289
3692700
(23.34)
289
3734800
(23.61)
290
1918000
(7.57)
72
15816300
(100)
6 Shivshambhu
members
63000
(20.00)
63
63000
(20.00)
63
63000
(20.00)
63
63000
(20.00)
63
63000
(20.00)
63
315000
(100)
Source- Annual report of concerning unions
215
The share capital of each union consist of
i) Capital provided by the members (Number of shares held by each
member and face value of the shares).
ii) Contribution by each member at the rate of 0.02 paisa per liter of milk
supplied by the members credited towards share capital amount ( this
amount is deducted while making the payment to the members for
the total milk supply)
iii) The amount of the share capital of each union varies in accordance with
the number of membership and milk supplied by its members. The
above table 5.41 Shows that the Koyana union has the highest share
capital compared to that of other unions. It has highest number of
members and the highest collection of milk. Being less number of
members, the Shiv-shambhu union has the lowest amount of share
capital and which remain same for the last 5 years i.e. no. increase in
the share capital in the subsequent years.
The face value of each share is Rs.10. However the Koyana union
has increased the face value of the share from Rs.10 to 100 in the last
two year.
Table No.5.45
Statutory Reserve Fund
Sr.no Union 2005-06 2006-07 2007-08 2008-09 2009-10
1 Khandala 225398 225417 328770 328770 328770
2 Koyana 2324639 2388538 2695886 3003686 4751568
3 Javali 906952 906952 906952 906952 906952
4 Patan 262770 379620 401968 444895 517068
5 Phaltan 379775 379775 381654 381659 381659
6 Shivshambhu 21415 21415 21415 21415 21415
Source- Annual report of concerning unions
Every union as per co-operative laws requires to transfer 25% of current
profit to statutory reserve fund. The above table shows the transfer made to the
reserve fund by each union from the year 2005-06 to 2009-10. The above table
216
points out that Khandala, Javali, Phaltan and Shiv-shambhu unions have not
transfered 25% of current profit to the reserve fund as these union has
accumulated huge losses and current year profit adjusted to right these losses,
Koyana and Patan union had no accumulated losses and hence the regularly
transfered 25% of the current profit to the reserve fund. The reserve fund of
these unions also show an increasing trend over the last 5 years being increased
profit.
Table No.5.46
Total Reserve Fund
Sr
no
Union 2005-06 2006-07 2007-08 2008-09 2009-10 Total
1 Khandala 1866840
(20.06)
1856859
(19.95)
1860212
(19.99)
1860212
(19.99)
1860212
(19.99)
9304335
(100)
2 Koyana 33447482
(10.17)
87866764
(26.73)
87696389
(26.68)
58590447
(17.83)
61003771
(18.56)
328604853
(100)
3 Javali 5447169
(19.83)
5501547
(19.93)
5549438
(20.10)
5550393
(20.11)
5550488
(20.11)
27599035
(100)
4 Patan 1646837
(16.29)
1884296
(18.64)
1992619
(19.71)
2164360
(21.22)
2517183
(23.92)
1015295
(100)
5 Phaltan 9105143
(17.41)
9582461
(18.32)
13757620
(26.30)
9770413
(18.68)
10081146
(19.27)
52296783
(100)
6 Shivshambhu 21415
(20.00)
21415
(20.00)
21415
(20.00)
21415
(20.00)
21415
(20.00)
107075
(100)
Total 51534886
(12.04)
106713342
(24.93)
110877693
(25.90)
77957240
(18.21)
80934215
(18.90)
428017376
(100)
Source- Annual report of concerning unions
The total reserve fund of each union consist of the statuary reserve fund
and other reserve like, building and equipment fund investment allowance
fund, dividend equalization fund, Rebate etc. the above table 5.46 Shows the
size of total reserve funds of all the unions in the district from the above table.
It is observed that there is no significant change in the size of total reserve fund
of Khandala, Javali, Phaltan and Shivshambhu union as they had huge
accumulated losses. In case of Koyana and Patan unions an increasing trend is
noticed in the size of total reserve fund.
217
Table No.5.47
Deposits
Sr.No Union 2005-06 2006-07 2007-08 2008-09 2009-10
1 Khandala - - - - -
2 Koyana 2171725 2161596 2168457 2556381 4205757
3 Javali - - - - -
4 Patan - - - - -
5 Phaltan - - - - -
6 Shivshambhu - - - - -
Source- Annual report of concerning unions
The above table 5.47 shows deposits accepted by the unions from the
above table it is observed that except Koyana union no other union has
accepted the deposits. The Koyana union accepts saving bank deposits, other
deposits and deposits from the member societies. The table also highlight the
points that the liabilities in respect of deposits shows the increasing trend.
Table No. 5.48
Loans of the unions (liability side)
Sr. no Union 2005-06 2006-07 2007-08 2008-09 2009-10
1 Khandala - - - - -
2 Koyana 17878487
(80.70)
(100)
12607545
(69.22)
(70.51)
15840153
(80.84)
(88.60)
18761736
(85.29)
(104.94)
35933455
(92.53)
(200.78)
3 Javali 1164704
(5.26)
(100)
1823153
(10.01)
(156.53)
1325650
(6.76)
(113.82)
1427720
(6.49)
(122.58
1256184
(3.23)
(107.85)
4 Patan - - - - -
5 Phaltan 3110849
(14.04)
(100)
3782442
(20.76)
(121.59)
2429678
(12.40)
(70.10)
1808603
(8.22)
(58.13)
1644994
(4.23)
(52.87)
6 Shivshambhu - - - - -
Total 22154040
(100)
18213140
(100)
19595481
(100)
21998059
(100)
38834633
(100) Source- Annual report of concerning unions
218
The above table shows the loan position of the unions under study for
the last 5 year i.e. 2005-06 to 2009-10. The Khandala, Patan and Shiv-shambhu
have no liability in respect of loan indicating that these unions has not obtain
any sort of loans. In case of Koyana union the loan amount showing the most
uneven trend in the year 2009-10 the amount of loan was Rs.3,59,33,455
almost double of the loan of 2005-06. There was so in uneven trend noticed in
case of Javali and Phaltan union.
Table No. 5.49
Net Profit
Sr.No. Union 2005-06 2006-07 2007-08 2008-09 2009-10
1 Khandala - 5437 19258 90246 26089
2 Koyana 214633 780612 215475 584494 794143
3 Javali 101184 - - - -
4 Patan 177816 89205 171576 178499 220160
5 Phaltan - - - 1468220 352990
6 Shivshambhu - - - - 39918
Source- Annual report of concerning unions
The above table 5.49 highlights the profit made by each union during the
last 5 years i.e. 2005-06 to 2009-10.
The Khandala union had no net profit in the year 2005-06 in the year
2006-07 it made. Profit of Rs. 5437 (after having adjusted Rs. 400,000 against
accumulated losses 2005-06) which increase to 26089 in the year 2009-10,
showing on increasing trend.
In the year 2005-06 Koyana union made a profit of Rs. 214633. Which
increase to Rs. 794143 in the year 2009-10 i.e. almost 3 times increased. The
net profit of this union indicates an increasing trend.
Javali union made a profit of Rs.101,184 in the year 2005-06 however,
there was no profit from the year 2006-07 onwards.
219
The net profit of Patan union shows an increasing trend i.e. from
Rs.1,77,816 in the year 2005-06 to Rs. 2,20,160 in the year 2009-10 i.e almost
1.5 times increase.
There was no net profit for the first three year i.e. 2005-06 to 2007-08 in
case of the Phaltan union made profit in the year 2008-09 and 2009-10.In the
year 2008-09 profit was Rs. 14,68,220 which graphically reduce to Rs.
3,52,990 in the year 2009-10.
The Shiv-shambhu union made a negligible profit in the year 2009-10.
Thus it is clear from the above table that except Koyana and Patan unions no
other union has made significant profit.
Table No. 5.50
Accumulated Losses
Source- Annual report of concerning unions
The above table shows the accumulated losses of the union. The
accumulated losses are made of last year balance plus (debit balance) the
current years losses. The Koyana and Patan union have no accumulated losses
which indeed is a good sign.
The Khandala union had accumulated losses of Rs. 6,90,559 in the year
2005-06, in the year 2006-07 it reduced to Rs. 2,90,559 after being Rs. 400,000
adjusted from P/L account. Which remained the same against 2007-08.
However, it again increased in the year 2008-09 and 2009-10. This indicate the
Khandala union has accumulated huge losses.
The accumulated losses of Javali union are also showing increasing
trend of the accumulated losses.
Sr.no Union 2005-06 2006-07 2007-08 2008-09 2009-10
1 Khandala 690559 290559 290559 690559 1090559
2 Koyana - - - - -
3 Javali 973876 1722664 5631839 6102573 6268868
4 Patan - - - - -
5 Phaltan 8282078 11921118 14680273 13266094 12913109
6 Shivshambhu 1158308 1173139 1203126 1203126 1203126
220
The accumulated losses in case of Phaltan union are after adjusting the
PLC on sale of scrap i.e. the profit or loss are adjusted towards the accumulated
losses ( deducted and added respectively). It is also showing increasing trend.
In case of Shiv-shambhu union the accumulated losses also show
increasing trend. Thus except Koyana and Patan union all of the unions are
facing the serious problem of accumulated losses. It throws light on the
working of these unions.
Table No.5.51
Total Current Liabilities: Union and year wise
Sr.
no
Union 2005-06 2006-07 2007-08 2008-09 2009-10 Total
1 Khandala 1659954
(4.09)
(100)
1220209
(2.61)
(73.50)
1219758
(2.00)
(73.48)
1793360
(2.78)
(108.03)
1497249
(2.13)
(90.20)
2.73
2 Koyana 20080374
(49.53)
(100)
23509932
(50.32)
(117.08)
34078901
(55.89)
(169.71)
36566319
(56.77)
(182.10)
40131487
(57.29)
(199.85)
53.96
3 Javali 1152517
(2.84)
(100)
1856856
(3.97)
(161.11)
6412447
(10.51)
(556.38)
4355620
(6.76)
(377.92)
4761394
(6.80)
(413.13)
6.17
4 Patan 4533739
(11.18)
(100)
4482954
(9.59)
(98.88)
5079216
(8.33)
(112.03)
5259442
(8.16)
(116.00)
9947066
(14.20)
(219.40)
10.29
5 Phaltan 12170229
(30.02)
(100)
14407813
(30.83)
(118.38)
12738590
(20.89)
(104.67)
14896935
(23.13)
(122.40)
13440636
(19.19)
(110.43)
24.81
6 Shivshambhu 947144
(2.33)
(100)
1243767
(2.66)
(131.31)
1447861
(2.37)
(152.86)
1539127
(2.39)
(162.50)
270248
(0.38)
(28.53)
2.03
Total 40543957
(100)
46721531
(100)
60976773
(100)
64410803
(100)
70048080
(100)
(100) Source- Annual report of concerning unions
The current liabilities represent the short term obligations of the concern
to be met within the span of 12 months. The current liabilities include the short
term liabilities and provisions.
The above table Shows the total current liabilities of the each union in
the district and the year wise percentage of each unions current liabilities to
total current liabilities of all the unions and also the average percentage of
current liabilities over the last 5 years i.e. 2005-06 to 2009-10.
221
In the year 2005-06 Koyana union has almost 50 percent of the total
current liabilities of all the unions in the district. Which is followed by the
Phaltan union (30 percent ) and this trend is continues for the rest of the years,
the current liabilities of Koyana are showing increasing trend i.e. 49.53 percent
in the year 2005-06 to 57.29 percent in the year 2009-10. And the current
liabilities of Koyana itself has almost doubled in the year 2009-10 to (199.85)
compared to the current liabilities of this union of the year 2005-06. The
current liabilities seem to be major problem of Javali and Patan union. In case
of Javali its current liabilities has increased almost 4 times in the year 2009-10
compared to the year 2005-06. In case of Phaltan union current liabilities are
showing decreasing trend over the years. The current liabilities of Khandala
union are also showing decreasing trend.
Table No. 5.52
Total Current Assets
Sr.
no
Union 2005-06 2006-07 2007-08 2008-09 2009-10 Total
1 Khandala 2507128
(5.44)
(100)
2672761
(5.55)
(106.60)
2691701
(5.42)
(107.36)
2820527
(5.32)
(112.50)
2186626
(3.83)
(87.21)
5.07
2 Koyana 25103443
(54.48)
(100)
26479344
(54.99)
(105.48)
31189498
(62.84)
(124.24)
29846972
(56.34)
(118.89)
38014893
(63.09)
(151.43)
58.35
3 Javali 7638738
(16.57)
(100)
7644509
(15.87)
(100.07)
6048693
(12.18)
(79.18)
6217904
(11.74)
(81.40)
6189563
(10.27)
(81.03)
13.33
4 Patan 3039086
(6.60)
(100)
3948388
(8.20)
(129.92)
5243009
(10.56)
(172.51)
5471497
(10.33)
(180.03)
9973741
(16.55)
(328.18)
10.45
5 Phaltan 6788020
(14.73)
(100)
6173503
(12.82)
(90.94)
3046800
(6.14)
(44.88)
7115598
(13.43)
(104.82)
3507982
(5.82)
(51.67)
10.58
6 Shivshambhu 996732
(2.16)
(100)
1233810
(2.56)
(123.78)
1408572
(2.83)
(141.32)
1503233
(2.84)
(150.81)
381955
(0.63)
(38.32)
2.20
Total 46073147
(100)
48152315
(100)
49628272
(100)
52975731
(100)
60254760
(100)
(100) Source- Annual report of concerning unions
The above table 5.52 Show year wise total current assets. Of each union
in the district over the last 5 years and also shows the year wise percentage of
current assets of each union to the total current assets of all the unions in the
district.
222
Considering the percentage of current asset to the total current asset the
table shows that the Koyana union has largest size of current assets as
compared to other union in the district. Which is followed by the Javali union.
The percentage of Shiv-shambhu current asset is very less if compared with
that of other unions.
The total current asset of Khandala unions shows the increasing trend
from the year 2005-06 to 2008-09 i.e (100 to 112.50). However the current
asset of this union declined to 87.21 percent in the year 2009-10.
The current asset of Koyana union are increasing year by year except
2008-09. The overall it shows increasing trend (100 in the year 2005-06 to
151.43 in the year 2009-10). The current asset of Patan union almost three
times (2009-10) current asset of the year 2005-06. The uneven trend in the
current asset is noticed in the case of Phaltan, Javali and Shiv-shambhu unions.
Current Assets of each unions:
Table No. 5.53
1) Khandala
Sr.
no
Union 2005-06 2006-07 2007-08 2008-09 2009-10 Average
%
1 Cash and Bank
balance
3027
(0.12)
320175
(11.98)
12615
(0.46)
105505
(3.74)
656878
(30.04)
9.26
2 Other Assets 424824
(16.94)
388644
(14.54)
390283
(14.50)
333053
(11.81)
308095
(14.08)
14.37
3 Debtors/
Receivables
1858349
(74.12)
1873478
(70.09)
2288803
(85.03)
2381969
(84.45)
1221653
(55.87)
73.91
4 Closing Stock 220928
(8.81)
90464
(3.38)
- - -
5 Total 2507128
(100)
2672761
(100)
2691701
(100)
2820527
(100)
2186626
(100)
(100) Source- Annual report of concerning unions
In the year 2005-06 the debtors constitute the major proportion of the
total current asset of the union (74.12). The percent of stock to the total current
asset of the union is just 8.81 this indicate that the large amount is due to the
union from the debtors.
In the year 2006-07 the highest percent is that of debtors (70-09). The
percent of stock to the current asset reduce to 3.38. However, there is no stock
for the year 2007-08 to 2009-10.
223
In the year 2007-08 the total current asset of this union is made up off.
Major proportion of debtors (85.03). In the year 2008-09 the percent of debtor
to the total current asset is also highest (84.85). This percent has reduced to
55.87 in the year 2009-10 from the above table it is clear that debtors the major
current asset of this union. Therefore Khandala union should pay serious
attention toward collection of debtors. The good sign is that this union has no
stock in the current asset. The percent of cash and bank balance shows uneven
trend i.e. from 0.12 in the year 2005-06 to 30.04 the year 2009-10. The average
proportion of debtors is almost 74 percent of the total current asset which is
matter of serious concern.
Table No.5.54
2) Koyana
Sr.
no
Union 2005-06 2006-07 2007-08 2008-09 2009-10 Average
%
1 Cash and
Bank
balance
5028636
(20.03)
3117068
(11.77)
2964230
(9.50)
4491587
(15.05)
2573055
(6.77)
12.62
2 Other
Assets
8096167
(32.25)
8044846
(30.30)
8587582
(27.53)
5721882
(19.17)
5804238
(15.26)
24.90
3 Debtors/
Receivables
8300288
(33.06)
11358188
(42.89)
14937326
(47.89)
14954487
(50.10)
25000028
(65.76)
47.94
4 Closing
Stock
3678352
(14.65)
3979242
(15.03)
4700360
(15.07)
4679016
(15.68)
4637572
(12.20)
14.52
5 Total 25103443
(100)
26479344
(100)
31189498
(100)
29846972
(100)
38014893
(100)
(100) Source- Annual report of concerning unions
In the year 2005-06 the percent of debtors to the current asset is the
highest (33-06) followed by the percent of other current asset 32.25. The stock
occupies almost 15 percent of the current asset. In the year (2006-07) the
debtors are 42.89 percent to the total current asset and the percent of stock
remain somewhat same.
From the above table it is pointed out that the stock form 15 percent,
debtors 48 percent and other assets nearly 25 percent. The percent of debtors to
the current asset shows increasing trend, where as uneven trend is noticed in
other current asset. From the above table the management of debtors /
receivables and inventory are major problem of the union.
224
Table No.5.55
3) Javali
Sr.
no
Union 2005-06 2006-07 2007-08 2008-09 2009-10 Average
%
1 Cash and Bank
balance
454439
(5.95)
117974
(1.54)
94637
(1.56)
88682
(1.42)
584564
(9.44)
3.98
2 Other Assets 4394456
(57.52)
4166374
(54.50)
3899146
(64.46)
3688491
(59.32)
3502852
(56.59)
58.48
3 Debtors/
Receivables
2707274
(35.44)
3228359
(42.33)
2035143
(33.64)
2424157
(38.98)
2085573
(33.69)
36.79
4 Closing Stock 82569
(1.08)
131802
(1.72)
19767
(0.33)
16574
(0.27)
16574
(0.27)
0.73
5 Total 7638738
(100)
7644509
(100)
6048693
(100)
6217904
(100)
6189563
(100)
(100) Source- Annual report of concerning unions
The total current asset of Javali is made upon to major current asset i.e.
other current asset (58.48) 36.79 average percent. The inventory management
is not serious problem as an inventory stock is showing decreasing trend over
the years. The average percent of cash and bank balances to the current asset of
the union is almost 4 percent, showing uneven trend, this trend is also noticed
in case of debtors / receivers and stock.
Table No.5.56
4) Patan
Sr.
no
Union 2005-06 2006-07 2007-08 2008-09 2009-10 Average
%
1 Cash and
Bank balance
310748
(10.22)
130962
(3.32)
533792
(10.18)
226079
(4.13)
320220
(3.21)
6.21
2 Other Assets 797576
(26.24)
952964
(24.13)
1220594
(23.28)
1363214
(24.91)
1334590
(13.38)
22.38
3 Debtors/
Receivables
1895026
(62.35)
2796007
(70.81)
3459388
(65.98)
3866069
(70.66)
8285283
(83.07)
70.55
4 Closing Stock 35700
(1.17)
68455
(1.73)
29235
(0.55)
16135
(0.29)
33648
(0.33)
0.81
5 Total 3039086
(100)
3948388
(100)
5243009
(100)
5471497
(100)
9973741
(100)
(100) Source- Annual report of concerning unions
In case of Patan union also debtors and other current assets the major
portion. The receivables are showing increasing trend where as uneven trend is
notice in case of stock. In this union also debtors and other current asset is the
major current asset.
225
Table No.5.57
5) Phaltan
Sr.
no
Union 2005-06 2006-07 2007-08 2008-09 2009-10 Average
%
1 Cash and Bank
balance
413571
(6.19)
306083
(5.02)
81188
(2.73)
75854
(1.09)
102296
(2.97)
3.06
2 Other Assets 59624
(0.89)
57107
(0.92)
35675
(1.20)
35674
(0.51)
35675
(1.03)
0.91
3 Debtors/
Receivables
6089843
(91.23)
5655885
(92.77)
2771909
(93.40)
6706278
96.26)
3228537
(93.92)
93.51
4 Closing Stock 112491
(1.68)
77214
(1.27)
79014
(2.66)
148896
(2.13)
70737
(2.06)
1.96
5 Total 6675529
(100)
6096289
100)
2967786
100)
6966702
100)
3437245
100)
100) Source- Annual report of concerning unions
Most of the current assets Phaltan union are made up of debtors /
Receivables. The major percent of debtors to total current asset over the last 5
years has been 93.51 percent, cash and bank balances, other current assets and
stock form a small proportion of the total current asset of the Phaltan union.
From all the above table of the respective unions, debtors / Receivables
emerge as the major current asset of all the unions. The large amount of current
asset is locked up in debtors / receivables. Interestingly the stock as a current
asset is not that much matter of serious concern.
Table No.5.58
6) Shivshambhu
Sr.
no
Union 2005-
06
2006-07 2007-08 2008-09 2009-
10
Average
%
1 Cash and Bank
balance
9172
(0.92)
7245
(0.58)
22254
(1.57)
23895
(1.59)
15175
(3.97)
1.72
2 Other Assets 244161
(24.50)
218503
(17.71)
163921
(11.64)
126789
(8.43)
126789
(33.19)
19.09
3 Debtors/
Receivables
743399
(74.58)
1008062
(81.70)
1222397
(86.78)
1352549
(89.97)
239991
(62.83)
79.17
4 Closing Stock - - - - - -
5 Total 996732
(100)
1233810
(100)
1408572
(100)
1503233
(100)
381955
(100)
(100) Source- Annual report of concerning unions
In case of Shiv-shambhu union the major current asset is debtor /
receivables, this asset accounted for almost 75 percent in the year 2005-06.
This asset also show increasing trend from the year 2005-06 (62.89) in the year
226
2009-10 and average percent of debtors / receivables over the last 5 years is
79.17 percent, cash and bank balance showing increasing trend year by year. It
is clear that cash management and receivable management is a matter concern
for this union.
Table No. 5.59
Working Capital
Sr.
no
Union 2005-06 2006-07 2007-08 2008-09 2009-10
1 Khandala 857052
(100)
1342943
(156.69)
1501686
(175.21)
1036710
(120.96)
692559
(80.80)
2 Koyana 7886219
(100)
5342654
(67.74)
21524161
(272.93)
2817568
(35.75)
17343523
(219.92)
3 Javali 7245086
(100)
6543139
(90.31)
1896851
(26.18)
1986875
(27.42)
1563369
(21.57)
4 Patan 21294
(100)
353112
(1658.26)
634516
(2979.78)
904095
(4245.77)
1266611
(5948.20)
5 Phaltan -508259 -8127203 -9556115 -7575662 -9596990
6 Shivshambhu 7604 -9957 -39289 -33894 248283
Source- Annual report of concerning unions
The above table 5.56 shows the working capital position of all the
unions from the last 5 years, i.e. 2005-06 to 2009-10. From the above table it is
clear that the working capital position of Khandala, Javali unions is satisfactory
and adequate. The working capital position of Koyana union is satisfactory
during the first 4 year i.e from 2005-06 to 2008-09 in the year 2009-10 as the
current liabilities are more than the current asset. It has inadequate working
capital i.e minus working capital.
In case of Patan union there was no working capital. In the year 2005-06
and 2006-07. It has adequate working capital for the remaining three years but
showing decline trend in the size of the working capital. The management
therefore should pay attention toward the management of current asset and
current liabilities.
The Phaltan union has no working capital for all the years and not only
that and increasing trend is noticed in decline working capital. The working
capital position of the Phaltan union is adequate and satisfactory. The
227
management therefore should find out the ways and means to improve the
working capital position of the union.
In case of Shiv-shambhu union it has the working capital in the year
2005-06 and 2009-10 but there was no working capital during the year 2006-07
to 2008-09.
Table No. 5.60
Total Annual Turn over
Sr.
no
Union 2005-06 2006-07 2007-08 2008-09 2009-10
1 Khandala 10093382
(100)
12617307
(125.00)
14439152
(143.05)
23493348
(232.75)
25474868
(252.39)
2 Koyana 365499542
(100)
406664564
(111.26)
472455293
(129.26)
539997944
(147.74)
674729368
(184.60)
3 Javali 43348755
(100)
7064984
(16.29)
17634370
(40.68)
8362284
(19.29)
20877504
(48.16)
4 Patan 48114611
(100)
52981986
(110.11)
55847272
(116.07)
63677253
(132.34)
73006109
(151.73)
5 Phaltan 106181840
(100)
77007904
(72.52)
48037602
(45.24)
87524307
(82.42)
73641396
(69.35)
6 Shivshambhu Nil 2747993
(100)
12054232
(438.65)
16250204
(591.34)
17532033
(637.99) Source- Annual report of concerning unions
The above table shows the total turn over per annum of all the unions
over the last 5 year i.e. 2005-06 to 2009-10. Except Javali, Phaltan unions the
annual turn over of other unions showing increasing trend over the years. The
annual tern over of Javali union is most fickle and showing uneven trend.
Which is also in the case of Phaltan union.
Table No. 5.61
Dividend
Sr.No Union 2005-06 2006-07 2007-08 2008-09 2009-10
1 Khandala - - - - -
2 Koyana 2% 3% 2% 4% 6%
3 Javali - - -- - -
4 Patan 15% 15% 15% 15% 15%
5 Phaltan - - - - -
6 Shivshambhu - - - - -
Source- Annual report of concerning unions
228
The above table shows the rate at which the dividend has been paid by
each union during the last 5 years. From the above table it is pointed out that
only Koyana and Patan union have paid the dividend to the members from year
2005-06 to 2009-10. The dividend rate in case of Koyana union was just 2
percent in the year 2005-06 which increased to 6 percent in the year 2009-10.
The Patan union is able to pay stable dividend rate of 15 percent per annum.
Table No. 5.62
Current Ratio
Sr.
no Union
2005-
06
2006-
07
2007-
08
2008-
09
2009-
10 AGR
1 Khandala 1.51:1 1.98:1 2.33:1 1.57:1 1.46:1 1.75
2 Koyana 1.39:1 1.22:1 2.75:1 1.09:1 1.57:1 1.60
3 Javali 7.28:1 4.32:1 1.44:1 1.45:1 1.32:1 3.20
4 Patan 1.00:1 1.07:1 1.12:1 1.17:1 1.12:1 1.09
5 Phaltan 0.59:1 0.43:1 0.24:1 0.49:1 0.28:1 0.40
6 Shivshambhu 1.00 0.99 0.97 0.97 1.91 1.16
Table 5.62 the above table shows the current ratio of each dairy co-
operative union for the last 5 year i.e. from 2005-06 to 2009-10.
In case of Khandala union the current ratio has increased from 1.51 in
the year 2005-06 to 1.98, 2.33 in 2006-07 and 2007-08 respectively. However
the current ratio is showing declining trend for the year 2008-09 and 2009-10
i.e. 1.57 and 1.46 respectively. The average current ratio of this union for the
last 5 year is 1.75. The accepted standard ratio is 2:1.
In case of Koyana union the current ratio is showing declining trend and
the average current ratio of the 5 years is just 1.60 which is below the accepted
standard, indicating delicate solvency position of Koyana. This is because of
the fact that the current liabilities are increasing year by year.
In case of Javali union the current ratio was highest in the year 2005-06
(7.28) and 4.32 in the year 2006-07 but this current ratio has declined over the
next 3 years i.e. 2007-08 to 2009-10. However, overall average current ratio is
3.20 which is well above the normal standard specified, indicating sound
solvency position of this union.
229
In case of Patan union the current ratio is showing increasing trend.
However the overall average current rate of the 5 years is 1.09 indicating that
solvency position of Patan is not all that sound. This is because of the fact that
the current liabilities of this union are increasing year by year.
The current ratio of Phaltan is a matter of concern as the average current
ratio is just 0.40 well below the normal standard of current ratio. Solvency
position of Phaltan union is also not sound and facing the problem of solvency.
In case of Shiv-shambhu union the average current ratio is 0.40 which is
also well below the standard ration of 2:1. This also suggest that the short term
financial position is not all that sound.
From the above table the solvency position of Javali and Khandala union
is satisfactory.
Table No.5.63
Quick Ratio
Sr.
no Union
2005-
06
2006-
07
2007-
08
2008-
09
2009-
10 AGR
1 Khandala 1.37:1 2.11:1 2.20:1 1.57:1 1.46:1 1.74:1
2 Koyana 1.16:1 0.95:1 0.92:1 0.85:1 0.83:1 0.94:1
3 Javali 6.55:1 7.40:1 1.08:1 1.83:1 1.58:1 3.68:1
4 Patan 0.66:1 0.86:1 1.02:1 1.03:1 1.00:1 0.91:1
5 Phaltan 0.70:1 0.52:1 0.26:1 0.50:1 0.28:1 0.45:1
6 Shivshambhu 1.00:1 0.99:1 0.97:1 0.97:1 1.41:1 1.07:1
Source- Annual report of concerning unions
The quick ratio is the ratio between quick asset and quick liabilities
expressing the liquidity or short term financial position of the concern. The
average quick ratio of Khandala union is 1.74. Indicating the sound liquidity
position of the union, the ideal quick ration is 1.:1.
The quick ratio of Koyana union is continuously showing declining
trend from the year 2005-06 to 2009-10 i.e. from 1.16 to 0.83. The average
quick ratio is 0.94 which well below the standard ratio of 1:1.
In case of Javali union the quick ratio was highest in the year 2006-07
(7.40) and it was 6.55 in the year 2005-06. However, this ratio is showing
230
decreasing trend from the year 2007-08 to 2009-10. However the average quick
ratio, 3.68 indicating sound liquidity position of the union.
In case of Patan union the average quick ratio is 0.91 which is also
below the standard ratio of 1:1.
The quick ratio of Phaltan union is showing uneven trend and the
average quick ratio of last 5 year is 0.45.
The quick ratio of Shiv-shambhu the average quick ratio is 1.07
indicating a thin liquidity position. From the above table it is clear that the
quick ratio of Koyana, Patan and Phaltan union is not all that satisfactory and
the management of the respective unions should find out the ways and means
to improve the short term liquidity position.
Table No. 5.64
Gross Profit Ratio
Union Cate-
gory 2005-06 2006-07 2007-08 2008-09 2009-10 AGR
Gross
profit
248099 874114 489213 833467 947734
Net sale 9872454 12611307 14439152 23493348 25474868
Khandala
Ratio 2.5% 6% 3% 3% 3%
3.5%
Gross
profit
26568886 30502136 28987243 32759703 37513077
Net sale 362648351 403883537 469424950 536674208 671489489
Koyana
Ratio 7% 7% 6% 6% 5%
6.2%
Gross
profit
1585157 332633 - 173557 733121
Net sale 44266185 40316080 - 9263254 20860930
Javali
Ratio 3.5% 08% - 1.8% 3.5%
2.4%
Gross
profit
2387544 1771592 2401598 2383585 3585279
Net sale 48078911 52913530 55818037 63661117 72972461
Patan
Ratio 4% 3% 4% 3% 4%
3.5%
Gross
profit
635254 - 841290 2089650 775426
Net sale 106069349 - 47958588 87375411 73570659
Phaltan
Ratio 0.5 - 1.7 2 1
1.3
Gross
profit
- - 48138 115813 95038
Net sale - - 12006094 15704120 17045417
Shiv
shambhu
Ratio - - 0.4 0.7 0.5
0.3
Source- Annual report of concerning unions
231
The above table 5.64 shows the gross profit and the net sale of each
union and the ratio of gross profit to net sales for the last 5 years and also the
average gross profit ratio. The gross profit ratio of Khandala union is the
highest in the year 2006-07 i.e. (6 percent) and the average gross profit ratio of
the union is 3.5. This ratio is not all that satisfactory. The gross profit of
Koyana union is showing decreasing trend from 7 percent in the year 2005-06
to 5 percent in the year 2009-10. The average gross profit ratio of the last 5
years is 6:2. There is no gross profit in the year 2007-08 in case of Javali union.
However, the ratio is showing increasing trend. The average gross profit ratio is
2.40.
The average gross profit ratio of Patan is 3.5, hovering around 3 percent
to 4 percent. There was no gross profit in the year 2006-07 in case of Phaltan
union and the gross profit ratio is most flexible. The average gross profit ratio
of Phaltan is just 1.3 percent shiv-shambhu union made no gross profit for the
first two years and begin making gross profit from the year 2007-08 onward
and the average gross profit ratio of this union is below 1 percent.
Table No. 5.65
Net Profit Ratio
Sr.no Union 2005-06 2006-07 2007-08 2008-09 2009-10
1 Khandala Loss 0.04% 0.1% 0.3% 0.1%
2 Koyana 0.05% 0.19% 0.4% 0.1% 0.1%
3 Javali 0.2% Loss Loss Loss Loss
4 Patan 0.3% 0.1% 0.3% 0.2% 0.3%
5 Phaltan Loss Loss Loss 1.6% 0.4%
6 Shivshambhu - Loss Loss Loss 0.2%
The above table shows the net profit ratio of each union. The Khandala
union had no net profit during the year 2005-06 where as Javali had the net
profit in this year and no net profit for the remaining years of the study.
232
The Phaltan union had also no net profit made for the first three years.
The Shiv-shambhu union made net profit only in the last year 2009-10. Only
Koyana and Patan union have made net profit from the year 2005-06 to 2009-
10. However, it is evidence of the above table that the net profit ratio of all the
unions is just 1 percent or even below 1 percent.