Consumer Buying Behaviour in Detergent Essay Example

Consumer Buying Behaviour in Detergent Essay A Study on performance analysis of the tirunelveli District co- operative milk producers union limited PROJECT REPORT Submitted in partial fulfillment of the requirement for the award of Master of commerce to Manonmaniam Sundaranar University, Tirunelveli, Tamilnadu. Researcher P. LAKSHMANAN Register No: 1181317 Under the Guidence of Dr. P. BALASUBRAMANIAN M. Com. ,M. Phil. ,Dip. in. Law. ,Ph. D. ,M. B. A. , 2012 – 2013 DEPARTMENT OF COMMERCE THE M. D. T. HINDU COLLEGE (ACCREDITED WITH B GRADE BY NAAC) Tirunelveli – 10. Department of Commerce The M. D. T. Hindu College, Tirunelveli – 11. CERTIFICATE This is to certify that the project entitled â€Å"A STUDY ON PERFORMANCE ANALYSIS OF THE TIRUNELVELI DISTRICT CO – OPERATIVE MILK PRODUCERS UNION LIMITED† is a bonafide work of P. Lakshmanan under the guidance of Thiru. Dr. P. BALASUBRAMANIAN M. Com. ,M. Phil. ,Dip. in Law. ,Ph. D. ,M. B. A. , and his original submitted in the partial fulfillment of the requirements for the award of Master Degree of commerce. Thiru. T. S. Chelliah M. Com. ,M. Phil. ,Head of the DepartmentThe M. D. T. Hindu CollegeTirunelveli – 10. | Dr. P. Balasubramanian M. Com. ,M. Phil. ,Dip. in. law Ph. D. ,M. B. A. Factory guideThe M. D. T. Hindu CollegeTirunelveli – 10. | Internal ExaminerExternal Examiner P. LAKSHMANAN Master of commerce Reg. No: 1181317 Department of commerce The M. D. T. Hindu College, Tirunelveli – 627 010. DECLARATION I hereby declare that the dissertation for the Degree of Master of Commerce entitled â€Å"A STUDY ON PERFORMANCE ANALYSIS OF THE TIRUNELVELI DISTRICT CO – OPERATIVE MILK PRODUCER’S UNION LIMITED† is my original research work. We will write a custom essay sample on Consumer Buying Behaviour in Detergent specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Consumer Buying Behaviour in Detergent specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Consumer Buying Behaviour in Detergent specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It does not from part of any previous dissertations, thesis and reports Submitted to this university or any other universities. Date:Signature of the Candidate Place: (P. Lakshmanan) ACKNOWLEDGEMENT I thank, God for giving me the wisdom to complete my project successfully. My special thanks all due to my parents to and relatives for giving me the opportunity to study my post Graduation. I express sincere and heartfelt thanks to our principal Dr. P. CHINNATHAMBI. M. A. (Eco) M. A. (GT) M. Phil. , Ph. D. Our esteemed Institution for permitting me do this project me do this project work. I am also grateful to the Head of the Department Thiru. T. S. CHELLIAH M. Com. , M. Phil. , for this encouragement and valuable suggestions in the completion of my Project work. I am also grateful Thiru. Dr. BALASUBRAMANIAN M. Com. , M. Phil. , Dip. in Law. , Ph. D. , M. B. A. , continues guidance and kind support in the Successful his conations of my Project. I express my hearful thanks to all my lectu rers for their kind support for completing my project work. P. LAKSHMANAN) CONTENTS CHAPTER NO| TITLE| | I. | INTRODUCTION| | II| LITERATURE WITH ITS IMPORTANT| | III| PROFILE OF THE TIRUNELVELI DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LTD| | IV| ANALAYSIS amp; INTERPRETATION OF DATA| | V| FINDING amp; SUGGESTION| | VI| BIBLIOGRAPHY| | CHAPTER I INTRODUCTION 1. 1 INTRODUCTION OF MILK Indian economy is agriculturally predominant. About 40 percent of the contribution to national income comes from agriculture. 50 crore of population out of 100 crore are earning their livelihood from agriculture. People do not get employment in agriculture throughout the year due to its seasonal nature and hence a large section of the rural population remains poor still. Dairy industry provides good employment to the rural population. As an auxiliary occupation, it is next only to agriculture and weaving. Buffalo is the major source of milk in India whereas the cow is almost the major source of milk at the world level India accounts for almost one sixth of the cattle and half of the buffalo population of the world. The national Dairy Development Board (NDDB) was set up under the aegis of the inistry of agriculture and irrigation, Government of India in September 1965 under the society’s registration act 1860. Its Board of Directors including chairman is nominated by the president of India. The secretary of NDDB is the chief execution of the organization. Who is supported by professionals to carry out the Boards activities It promotes projects of general public utility as well as intern ational liaison with other national Diary Board and international agencies to facilitate the exchange of information for conducting research in the filed of dairying and animal husbandry. The package of services which the NDDB officers help in the creation of viable co-operative farmer’s organization ith facilities for procuring, processing and marketing of milk and milk products. The NDDB’s approach towards the modernization of dairying has been well accepted under India’s various five year plan and the world bank-aided projects in Indi and abroad. The Indian dairy industry is thus on the threshold of a new era of quantum jump in milk production, which would totally transform the dairy sector scenario to the rural masses in terms of higher income, improved amenities and better living. The establishments of a co-operative structure, which ensures a guaranteed market for the producer acts as an incentive for higher milk production and eliminates intermediaries in the milk trade being well organized, the milk producers, are able to burgain for a higher price line with increasing cost of production. But, the state governments in their anxiety to protect consumer interests act as a check against steep increases in price. Operation flood phase – I was originally designed to be implemented over a period of five year and launched on July 1, 1970, but it was extended till march 31, 1981 over 10 states, operation flood phase – II was launched on October 2, 1979 while operation flood Phase – I was still underway and concluded on march 31, 1985. Operation flood phase – II covered 22 states / union territories. Operation flood phase- III was started on April 1, 1985 to consolidate the extensive milk procurement, processing and marketing intra -structure crated under operation flood – I and operation flood – II in 23 states / union Territories and finally completed in march 31, 1996. The operation flood – I project had and initial outlay of Rs. 95. 4 crore which was later increased to Rs. 116. 4 crore. The operation flood – II programmed had an outlay of Rs. 458. 5 crore, whereas it was RS. 1303. 1 crore during operation flood – III programme. By the end of phase – III, 72. 5 thousand village level dairy co-operative societies (DCS’s) have been established in 170 milk sheds covering 267 districts in 23 states / union Territories of India from where milk is collected twice a day. Nearly 92. 6 lakh former members supply about 10. 99 million kg milk per day which is processed by 370 liquid milk processing plants and product factories under the organized sector in India. The average liquid milk marketed through milk co- operative by the end of operation flood phase – I was 27. lakh litre per day which increased to the level of 100. 2 lakh litre per day by the end of operation flood phase – III. The growth in annual milk procurement, average liquid milk marketed and liquid milk converted into milk products under operations flood programme extended the organized marketing of milk to cover 500 towns which include the development of procurement, processing and transportation facilities in the milk sheds . The basic infra – structure of milk processing capacity had increased substantially in the country over the various operation flood phases. Similarly, trends were also observed for technical inputs like a number of artificial insemination (A1) centers, and cattle feed capacity. 1. 2 STATEMENT OF THE PROBLEM: The need for co- operative dairying is justified on the grounds of protection to private milk producers from undue exploitation and unhealthy competition, members of milk producing society should be given facilities for selling their milk to their best possible advantages. Normally, the members are settled their dues after making unauthorized deduction. Adequate finance and credit facilities to the members for purchasing milk animals and their maintenance should be provided due to encouragement should be given their member to increase their production and to improve their quality. It is impossible for the individual members has storage facility and provision for standardization like grading, sampling amp; packing. Another hardship felt by the member with transporting of milk to the urban area. The above factors warranted to have centralized agency that to on co-operative basis. The Tirunelveli District co-operative milk producer’s union limited is a district level organization which provides necessary help to the individual members of co-operative society. The development of milk producer’s co-operative societies helps its members to improve their standard of living and help to market their milk is the urban area. The union is giving necessary facility to milk producer’s societies. The service of this union place and important role in bringing about the white revolution in Tirunelveli. As a resident of Tirunelveli, the researcher is interested on these organizations. Hence the study in the Economic Appraisal of the co- operative milk producers union is chose. 1. 3 OBJECTIVES OF THE STUDY The following are objectives of this study: 1. To evaluate the performance of the union in terms of procurement of milk and sale of milk amp; milk products. 2. To analyze the profitability in terms of gross profit and gross profit ratio. 3. To examine major variables which contribute the profit or incur losses. 1. 4 SCOPE OF THE STUDY This study is limited to analyse the performance of the Tirunelveli district co-operative milk producer’s union Ltd only. The performance of the union was evaluated on the basis of available data No analysis is made and performance of milk producer’s societies and their members. This study is confined to the period of five years from 2007-2008 to 2011 2012. 1. 5 METHODOLOGY: To analyse the performance, both primary and secondary data have been used. The secondary data includes annual report, special report. Information regarding the volume of procurement and volume amp; value of different milk products etc. the profit and profitability were analysed on the basis of audited trading and profit amp; loss account of the co-operative union. Necessary statistical tools to evaluate the performance were used. Simple average to accounting ratios was used. Suitable diagrams and graphs were used after proper tabulation. 1. 6 LIMITATIONS OF THE STUDY: The researches felt that the time as the real constraint. The officials are reluctant to give full information, regarding procurement sales etc. the findings of this project would reflect this limitation. CHAPTER II LITERATURE WITH ITS IMPORTANT This chapter attempts a review of earlier studies which is an economic issues relavant to the research problem undertaken. It also present discussions of concepts provided which are use in the present study. 1. D. S. THAKAR had studied on â€Å"Impact of dairy development† through milk co-operatives in Kaira district of Gujarat has expressed that the milk co-operatives provide many facilities for the improvement of the economic conditions of village. In addition to the provision of technological inputs for milk production the co-operatives and also provide funds for the development of other facilities like road, water supply, school and other organization electrification and telephone connections in the villages. This we are been know that this, developments stands by the way of village development. 2. B. S. Babishkar in his study â€Å"Dairy Co-operatives and rural development in Gujarat have revealed that the dairy co-operative have brought many benefits to the milk producers in the villages like guaranteed market for milk at fixed price, supply of cattle, provision or regular veterinary services in the villages etc. â€Å"By so we are been able to know that veterinary services are properly brought in the villages for its development. . According to D. Nagambraham, Economic benefits accrued account of co-oprative dairying are clearly known through higher yield per milk animals, higher levels of milk production and dairy co-operatives at prices the village level, people started remunerative price received by milk producers with the advent of dairy co-operatives at prices the village level, people started demanding better than accepting whatever that are been offered villages by such again in momentary with this dairying work. . According to V. K. Agarwal Co-operative marketing not only strengthen the producer’s position as a seller and asures him of a regular trade, out let for getting better prices but also integrates marketing and production operations, reduces waste by preventing duplication of agencies and provide facilities for the improvement in the quality of dairy products. By so proper products are realable within the times if the people. 5. V. Kulandai Swamy in his book â€Å"Co-operative dairying in India† has dealt with economic, social and peripheral benefits as follows: a) The dairy co-operatives have the capacity to generate substantial employment opportunities in rural areas. b) The dairy co-operatives also build up substantial corporate assets which are the assets of the entire community. c) The successful working of dairy co-operative and their modernization influence the technical modernization of rural areas in a variety of ways. . R. L. Shiyani (1996) analyzed the topic of an economic inquiry into the impact of dairy co-operatives on milk production in the dry land area of saurashtra which would be useful not only to the co-operative section but also to the public and private sectors for, improving their efficiency. Four dairy co-operatives here are selected at random from their Junagath District co0operative milk producer were selected. From the villages covered by these co-operative. The total milk buffaloes and cows awarded by the members were 139 and 64 respectively, which the corresponding figures for non-members were 117 and 78. To examiner the impact of dairy co-operatives, the relevant data were collected and analyzed separately for there seasons such as rainy season (July to October), winter season (November to February) and summer seasons (March to June). The survey covered the agricultural year 1992 – 93. By so it is clearly known that even dry areas could be properly development this diaring. 7. K. SreeDevi (1996) analyzed the role and impact of milk co-operatives on production of milk. An investigation was carried out in Tanali division of Guntur district in Andhara Pradesh which was purposively selected. A sample of 60 members and 60 non-members were selected from four village milk co-operative societies, by using random sampling technique. The survey method was adopted for collecting the data. Conventional analysis and cob – douglas type of production function were used ruler analysis we can found that Guntur, which is a dry district can be well developed than this. . N. M. Jnamke, et al 17 (1989), examined the procurement and sale of milk by dairy co-operative societies and factor affecting their profit. The results revealed that the per month milk collection and sale by the medium size societies were twice as those of small. Size societies, while the large – size societies had four times more than the terms over than medium size societies. The results of the co-efficient of variation analysis showed that there more regular milk collection in large – size societies as compared to medium and small – size societies. The multiple regression analysis indicated that even a increase in milk commission, cattle feed, trading, profit and operating expenses tended to increase the profit. 9. S. S. Chahal 24 (1996), examined the role of co-operatives in marketing of milk in Punjab. The study was based on the data collected from 130 members of milk producer’s co-operative societies (MPCS) of co-operative milk plant, 90 milk sellers who sold milk to centers attached to private milk: vendors, sweet shops and local consumers. It was found that 73 percent of the milk was purchased by agencies other than the milk co-operative societies in rural Punjab. An Examination he was able to provide that even co-operatives can earn good conduct the this. 10. B. S. Tomer 26 (1996), examined the extent of marketing and processing of milk through co-operatives in Harayana state and studies the marketing costs, the margins through private trade and co-operatives. The study revealed that the state produced about 110 lakh littered of milk: per day and the marketable surplus of milk was estimated as 28 lakh litters of milk: a day in 1994 – 95. The procurement of milk through co-operative societies for its marketing and processing was only Meagre_of the total milk production. A reviews of the studies mentioned above reveal that the main focus is on the over all development of the village offering push to productivity, marketing and infrastructural facilities in the villages. The present study is only an examination and analysis of the Tirunelveli district co-operative milk producer’s union ltd. CHAPTER – III PROFILE OF THE TIRUNELVELI DISTRICT CO-OPERATIVE MILK PRODUCER’S UNION LTD 3. 1. INTRODUCTION: A study of the performance evaluation of the Tirunelveli District co-operative milk producer’s union ltd embraces its formation, size and quantum of milk procured and sold and its performance for the part 5 years from 2007 – 2008 to 2011 – 2012. 3. 2. MILK CO-OPERATIVES IN INDIA: The dairy co-operatives, being an integral part of the operation flood programme, have played a major role in the production and marketing of milk. For a long period, dairy farming in India was characterized by the dominance of small marginal formers, scattered production inadequate marketing channels, lack of modem inputs and facilities for product transformation. It was an auxiliary source of income to the formers. The marketing of milk was represented by unorganized private traders who turned milk – trading into an exploitative activity. The economic importance of dairy forming was felt only after success of kaira district co- operative milk producer’s union, Anand (populary known as AMYL) in 1949. The number of dairy societies rises from 2007 in 1970 to 61,000 by the end of 1990 with 174 milk union and 8. 23 million litre of dairy milk sales. At present about 80 percent of the milk handle by the organized sector is through co-operatives. 3. 3. DAIRY CO – OPERATIVES IN TAMILNADU: In Tamil Nadu milk co-operatives were organized by the state co-operatives department in 1920. India’s fist co-operative dairy with processing and marketing facilities was established at Ayyanavaram in Madras city in 1927. This was followed by the establishment of milk co-operative at Coimbatore, Madurai, Trichy, Tajnore, Ooty, Cuddlore and other parts of Tamil Nadu. In 1958 the Dairy Development co-operatives was established. It embarked upon large scale dairy development activities with the aid from New Zealand and under Colombo plan, in 1963 a cattle clony at Madhavaram and also a dairy co operative factory to process fifty thousand liters of milk per day was established. Later another dairy co – operative society to handle fifty thousand liters of milk per day was established at Madurai in 1967, with the assistance from United Nations children’s fund (UNICEF). Further a large number of chilling centers were also established and organized marketing of milk was under taken at madras and Madurai cities. In 1972 the Tamil Nadu Dairy Development Co-operation was setup and it took over all the commercial activities of the state dairy development. In 1978, as per the policy decision taken by the government of TamilNadu, a three their co-operative structure was evolved consequently an apex federation known as Tamil Nadu co-operative milk federation was fonned on 1st Feb 1981. I took over the activities of the Tamil Nadu fairy development corporation. In later years the number of co-operative milk producer’s societies at the village level, co – operative milk producer’s federation at the state level were organized. At present in Tamil Nadu about six. leen district co-operative milk producer’s union is one of the sixteen selected for this study. 3. 4 PROFILE OF THE CASE UNIT A detailed profile of Tirunelveli district co-operative milk producer’s union ltd is given in the following headings. 3. 4. 1 REGISTRATION: The Tirunelveli district co-operative milk producer’s union was registered on 30th August 1982 and it started functioning from 01. 01. 1983 with the assets and liabilities transferred as such from the Tamil Nadu Co-operative milk producer’s federation under Madurai unit. 3. 4. 2 LOCATION The Tirunelveli district co – operative milk producer’s union ltd established in Reddiarpatti road, it covers 17, 19 acre i. e. (71, 978 square meter). 3. 4. 5. MEMBERSHIP OF THE UNION: The membership of the union consists of registered milk producer’s societies in the area of operation of the union, Primary milk supply societies functioning in the area of operation of the union can also be admitted as members subject to the condition that they agree to covert themselves as producers. Similarity persons dealing with whom the union has financial and business dealings may also be admitted by the board as associate members of the union. Each associate member shall not be required to hold the shared but shall have to pay an associate fee of ten rupees. The table given below shows the membership during the study period. TABLE 3. 1 MEMBERSHIP Year| Members (In Lakhs)| 2007-2008| 1. 16| 2008-2009| 1. 16| 2009-2010| 1. 16| 2010-2011| 1. 08| 2011-2012| 1. 06| CHART : 3. 1. 1 3. 4. 6 NUMBER OF PRIMARY SOCIETIES The information regarding the number of primary societies is given in the following. TABLE 3. 2 CO- OPERATIVE SOCIETIES Year| No. of co-operatives societives| 2007-2008| 1. 16| 2008-2009| 1. 16| 2009-2010| 1. 16| 2010-2011| 1. 08| 011-2012| 1. 06| At present the union has three hundred and eighty two primary co-operative societies. CHART : 3. 2. 1 CO-OPERATIVE SOCIETIES 3. 4. 7. CAPITAL At present capital consists of the share contributed by the producer’s Societies and the government of Tamil Nadu. Societies contributed as share capital Rs. 7,61,709 and the Tamil Nadu government contributed Rs. 3. 16,76,890 towards share capital. 3. 4. 8 EMPLOYEES At present in these union 269 employees are working at various levels in various sections such as production amp; input, administration, dairying, marketing, finance amp; accounts. 3. . 9 PRODUCTS: The products includes milk, butter, ghee, flavoured milk, curd butter milk, milk peda, cream, ice cream and skimmed milk powder and also purchased the product from other union and sell it. They are mysorepa, badam mix, flavoured (mavin), S. M. (tetra). 3. 4. 10. TYPES OF MILK: The following table shows the different of milk made by the union. TABLE 3. 4. 1 TYPES OF MILKS S. NO. | PARTICULARS | FAT| S. N. F| 1. | Special Toned Milk| 3. 5%| 8. 5%| 2. | Standardized Milk| 4. 5%| 8. 5%| 3. | Homogenized pasteurized milk (purchased from Salem union)| 6%| 9%| 3. 4. 11 PRICE LIST OF THE PRODUCT The following tables shows the price list of the different product. TABLE 3. 4. 2 PRICE LIST S. No. | Particulars| Retail Price| M. R. P| 1. | Special Toned Milk| 26. 25| 26. 75| 2. | Standardised Milk| 26. 60| 27. 00| 3. | Homogenised pasteurized Milk| | 29. 00| 4. | Butter 500gm| | 85. 00| 5. | Ghee 200 gm| 39. 70| 43. 00| 6. | Ghee 500 gm| 87. 51| 95. 00| 7. | Ghee 1 kg pet jar| 180. 51| 195. 00| 8. | Ghee 15kg pet jar| | 3120. 00| 9. | Milk peda 50 gm| 7. 77| 8. 00| 10. | Milk peda 100 gm| 15. 55| 16. 00| 11. | Flavoured milk 200 ml| 16. 90| 18. 00| 12. | C. Butter 500 gm| 83. 72| 85. 00| 13. | Mysorepa 250ml| 43. 02| 45. 00| 4. | Badam Mix 200ml| 37. 65| 40. 00| 15. | F. M (Tetra) 100ml| 30. 18| 32. 00| 16. | F. M (T) 200ml| 16. 69| 18. 00| 17. | F. M (Mavin) 200ml| 14. 83| 16. 00| 3. 4. 12 CAPACITY The union has a capacity of one lakh litres (litres per day). Milk procures from the respective chilling center through 20 milk collection routes with the help of 10 milk procurement teams. The following table show the average milk collection during the year 2012. TABLE 3. 5 MILK PROCUREMENT Dairy C/c| CapacityLPD| No. of routes| No. of Societies| Average milk collection LPD| Tirunelveli Dairy| 50000| 7| 135| 25000| Sankarankovil c/c| 30000| 4| 90| 20000| Valliyoor c/c| 20000| 4| 70| 15000| Kovilpatti c/c| 10000| 3| 42| 3000| Sankarankovil c/c| 10000| 2| 45| 7000| Total| 120000| 20| 382| 70000| 3. 4. 13 AREA OF OPERATION The Tirunelveli district c-operative milk producers union ltd covers both Tirunelveli and Tuticorin districts. These districts have 10067 Revenue villages of which 773 revenue villages are covered under this union. The union covers 18 taluks and 31 blocks. The milk to be sold through 11 mil distributes routes. 3. 4. 14 PROCUREMENT AND SELLING PRICE The procurement and selling price are fixed by the government on the basis of fat and SNF (Solid Not Fat) Rate = Fat x SNF x Quantity TABLE NO. 3. 6 PROCUREMENT COST AND SELLING PRICE S. No. | Particulars| Fat| SNF| Procurement cost (Rs per litre)| Selling Price (Rs. per litre)| 1| Special toned Milk| 3. 5%| 8. 5%| 23. 00| 26. 25| 2| Standardized Milk| 4. 5%| 8. 5%| 23. 40| 26. 60| 3| Homogenized Milk| 6. 0%| 9. 0%| 23. 67| 29. 00| 3. 4. 15 DISTRIBUTION The Tirunelveli District co-operative milk producer’s union it has sold its products in the following ways. TABLE: 3. 7 DISTRIBUTION S. No. | Particulars| Tirunelveli| Tuticorin| Total| 1| Direct Sales a) Milk Booths b) Milk Parlors| 89| 12| 911| 2| Agents| 38| 35| 73| | Association| 10| 6| 16| 4| Co-Operative Society| 4| 2| 6| 5| Institution| 20| 5| 25| 6| Other union| 1| -| 1| | Total| 90| 51| 141| 3. 4. 16 CATTLE POPULATION At present the union has a total animal population of 51, 524 out of which 41,224 white cattle’s (cows) and 10,300 are as buffaloes. The following table shows the cattle population during this study pe riod. TABLE: 3. 8 CATTLE POPULATION Year| Cows| Buffalos| Total| 2007-2008| 42,806| 10,900| 53,706| 2008-2009| 43,200| 11,150| 54,350| 2009-2010| 42,640| 10,760| 53,400| 2010-2011| 42,051| 10,533| 52,584| 2011-2012| 41,066| 10,215| 51,281| CHART : 3. 8. 1 MEMBERSHIP CATTLE POPULATION CHAPTER –IV ANALYSIS AND INTERPRETATION OF DATA 4. 1 INTRODUCTION The success of any concern depends on its generation of profits. The Tirunelveli district co-operative milk producer’s union limited is not a profit motive organization. This union is catering to the needs of small milk producers and supplying hygienic milk to the consumers. Though this union is a non – profit motive organization, if it is able to generate profit, it improves its capital investment. In this chapter the performance of the union is evaluated in terms of sales volume, purchases, gross profit, net profit etc. 4. 2 SALES: One of the factors which improve the net profit is the sales volume. Greater the sales volume greater the profit. The union incurs the expenses till it ales. From the sales effect alone the union can recover the cost. Any amount released over and above the cost it earns profit. A concern is assumed to be sound when it is able to sell, the goods collected and manufactured. The Sales volume of the union is shown in the following table. TABLE 4. 1 TOTAL SALES Year| Amount| Trend Percentage| 2007-2008| 26,87,50,285| 100| 2008-2009| 29,54,11,229| 109. 92| 2009-2010| 29,20,74,012| 108. 18| 2010-2011| 26,92,32,714| 100. 18| 011-2012| 23,72,47,473| 88. 28| The above tables shows that the total sales value stood at Rs. 26. 87 crores in 2007 – 2008 in the next year there was an increase of 2. 67 crores which accounted to 9. 9% increased. The lowest volume of sale during the study period was 2011 – 2012. A lnixed trends in the sales value had been noticed during the study period. The sale value included the sales of different products. The product includes milk, flavoured milk, butter, ghee, milk powder and other items like milk peda, cream, curd and butter milk etc, the itemized sales of different products are analyzed in the following paragraph. . 3 MILK: The union sells primarily the milk procured from the small milk producers and other unions. The selling price per litre prevails at Rs. 26 per litre. In the Table given below the volume of sales in litres was given. TABLE NO. 4. 2 SALES VOLUME OF MILK Year| Ltr (in crors)| 2007-2008| 1. 59| 2008-2009| 1. 34| 2009-2010| 1. 16| 2010-2011| 1. 01| 2011-2012| 1. 00| The above table showed that a consistent decline in the volume of sales of milk was noticed. The maximum volume of sales of milk stood at 1. 59 crores litres in 2007 – 2008 the decline of 0. 25 crores of litres was noted in each of the following two years. The same volume was maintained in the last year of the study period. From the official of the union, the researcher came to understand that the growth of production of milk by non member who undertake their own vending was the reason for consistent decline in the sales volume milk From this, it was understood that private milk vending entrepreneurs were the main competitors for the union. The average milk sales in litre per day ranged from 43572 to 27321 litres. The table given below shows the sales value of milk during the study period. CHART : 4. 2. 1 SALES VOLUME OF MILK TABLE NO. 4. 3 SALES VALUE OF MILK Year| Amount (Rs. In Coroes)| Share in % on total sales| 2007-2008| 20. 67| 76. 93| 2008-2009| 17. 4| 58. 98| 2009-2010| 15. 1| 51. 71| 2010-2011| 13. 1| 48. 70| 2011-2012| 13. 00| 54. 85| The consistent decline in the sales value of milk during the study period as coincided with consistent decline in the sales volume. The share of milk sales in total sales was accounted to 77% in 2007 – 2008. A sudden fall by 18% in the share of milk was noted in 2008 – 2009. In the third year the share of milk sales declined to 51. 71% further decline by 3% in the total share was noticed in 2009 – 2010. The slight improvement in the share of milk sales with the total sales by 6% was noticed in the last year of the study period. Chart : 4. 3. 1 SALES VALUE OF MILK 4. 4 PEAK MONTH OF SALE OF MILK A researcher wanted to know the pea month of sales of milk. Therefore the average daily sales of the basis of 5 year were computed and they are presented in the following table. TABLE NO. 4. 4 AVERAGE DAILY SALES Month| Quantity (in Ltrs)| April| 34,384| May| 34,574| June| 35,254| July| 34,993| August| 34,979| September| 35,061| October| 32,840| November| 32,408| December| 31,945| January| 31,391| February| 31,744| March| 30,845| From the above table it is understood that the peak. Month of milk consumption are June and September. June Covers Vaikasi and Aani in Tamil minths and August covers Aavani. These months are noted for marriages and other functions. The other peak months are April, May, July and August. From this, it inferred that there is correlation between auspicious months and milk consumption. 4. 5 BUTTER: Next to the main product of milk, sale of Butter and Ghee has commercial importance. While processing the milk, butter is extracted. It also procures butter form other unions. This union has a considerable sale of butter. The contains information regarding the sales value of butter. TABLE NO. 4. 5 SALE VALUE OF BUTTER Year| Amount (Rs. In crores)| Share in % on total Sales| 2007 – 2008| 3. 65| 13. 58| 2008-2009| 6. 7| 22. 71| 2009-2010| 7. 6| 26. 03| 2010-2011| 7. 8| 28. 99| 2011-2012| 6. 0| 25. 32| From the above table it is understood that a consistent increase in the trend of sale of butter had been register during the study period except for the year 2011 – 2012. It is noticed that the sales value of butter roughly doubled in 2008 – 2009 has compared to 2007 – 2008. In the next 2 years the average sales value stood at 7. 7 crores. In the last a sudden decline in the sale value by 1. 8 crores was noted. Nowadays the consumers had greater demand for the union’s butter and ghee. The share of sales value of butter in the total sale value range between 13. 58% and 28. 99% A perfect correlation in the sales value of butter and its share in the total value were noticed. 4. 6 FLAVOURED MILK: On the basis of commercial importance flaboured milk ranks third. The unsold procured milk is converted into flavoured milk powder and milk products. Nowadays flavoured milk from this union is becoming popular among the people. The information