Course Material of ESDP on Food Processing in Hindi + English

Government <strong>of</strong> IndiaMinistry <strong>of</strong> Micro, Small & Medium Enterprises-<strong>Course</strong> <strong>Material</strong> -<strong>ESDP</strong>On‘Bakery & Food Processing’Prepared by:34, Industrial Estate, Nunhai, Agra0562- 2280879/ 2280882(F)Website:- www.msmediagra.gov.inE-mail:- dcdi-agra@dcmsme.gov.in

fo"k; lwphdzekaad fooj.k ist la[;k1 m|ferk ,oa m|eh ds xq.k 12 m|fe;ksa ds fy;s nl ea= 43 m-iz- m|ksx funs’kky; 84 Hkkjrh; y?kq m|ksx fodkl cSad 95 m-iz- foRrh; fuxe 116 m-iz- jkT; vkS|ksfxd fodkl fuxe 127 jk"V~zh; d`f"k vkSj xzkeh.k fodkl cSad 138 mRikn p;u ,oa volj vfHkKku 159 izcU/k ,oa foi.ku lw= 1810 y?kq m|ksxksa esa dEI;wVj ,oa lwpuk rduhd 2311 vkbZ-,l-vks- 9000 2512 mRiknu izcU/k 2713 fu;kZrd dSls cusa 29-31Technical Notes -:14 Food Preservation 32- 3615 Food Packaging 37- 3916 Recipes 40- 4717 FPO Guidelines 48- 5118 Management <strong>of</strong> Enterprises 52-6019 Ref. PP <strong>of</strong> Tomato Products 61-7120 Ref. PP <strong>of</strong> Protein Rich Biscuits 72-8021 ISO reimbursement Scheme 81

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m|fe;ksa ds fy, nl ea=MkW0 jk0 R;kxjktuHkwfedkvktdy ds irs gSa fd vxj mUgsa ukSdjh u feyh rks muds lj ijvkleku gh VwV iM+sxkA rFkk] vxj] ljdkj mUgsa ukSdjh u fnyk;s rks vkSj dkSu mUgsa ukSdjh ;k jkstxkj nsxkAD;k ;s lc ckrsa lp gSa\ D;k bu ckrksa esa dqN rF; gS\ vkSj vxj gS rks ge] bl ns[k ds ukxfjd] buukStokuksa ds vkalw iksNus ds fy, D;k dj jgs gSa\dgha&dgha ;s Hkh dgk tkrk gS fd] vki csjkstxkjh gVkus ds fy;s bu ;qod&;q<strong>of</strong>r;ksa dks izf'k{k.k nsdjm|eh cuk;saA bldk eryc ;g gksxk fd ftu O;fä;ksa esa dke ikus dh ;ksX;rk ugha gS] mUgsa Hkh m|eh cuk;ktk;sA bldk ;g vFkZ gksxk fd csjkstxkjksa dh la[;k vkSj c

ijUrq leL;k gS gh D;k\ vkidks dksbZ ;kstd&;kfu m|eh] izcU/kd oxSjg dh deh gSA pkgs Hkr`Zgfj ds fnugksa ;k orZeku dk le;] ;g iafä cgqr gh egRoiw.kZ gSAbu lcds dgus dk reyc ;g gS fd vxj vki esa m|ferk ds y{k.k gksa rks vki m|eh cu tkb;s vkSjvius ekxZ ls er gfV;sA vc vk;k bl ea=kksa dk le;A vkb;s bu nl ea=kksa dh vksj ns[krs gSaAigyk ea=kßtxr ls ,d gks tkvksßgesa ;g ;kn j[kuk gksxk fd ge lc bl txr~ ds cgqr NksVs ls vax gSaA ge lc ds iSnk gksus ls igystxr esa o`{k] ufn;k¡] igkM+] lkxj vkSj thojkf'k FksA vkSj bl 'kjhj dks NksM+dj ge tc pys tk;saxs rc Hkh txr~,sls gh pysxkA vxj txr~ esa dksbZ ßifjorZuß gks] rc Hkh gekjh vkRek dks ;g 'kk;n gh ekywe gksxk fd dqNifjorZu gq, gSaA ifjorZu gksa ;k ugha] gekjh vkRek dks dksbZ vUrj ugha iM+sxkAblfy;s gesa ;g ;kn j[kuk gksxk fd bl NksVh lh ßtUe ls ysdj e`R;q rdß dh ;k=kk esa ge D;ksa utxr~ ds lklFk ,d gks tk;saAvFkkZr~ vkidks mRiknu 'kq: djus ls igys ;s lkspuk gksxk fd D;k igys ls cktkj esa dqN yksx blh oLrqdk mRiknu dj jgs Fks\ vxj ,slk gS rks vkidk blesa D;k ;ksxnku gS\ vr% tc Hkh ge fdlh fLFkfr dks cnyukpkgsa rks lcls igys gesa vius vkidks cnyuk gksxkAnwljk ea=kßHkfä vkSj I;kj dks viukvksß,sfrgkfld rkSj ij ns[kk tk;s rks Hkkjr ds egku iq:"kksa us Hkfä ls gh Hkxoku~ dks cka/k fy;k FkkA felkyds rkSj ij Hkä izâkn] /kqzo] ehjk] xkSre cq)] egkohj] xq: ukud] jkeÑ".k ijegal] foosdkuUn bR;kfn] bR;kfnAnf{k.k Hkkjr ds R;kxjkt uked ,d e'kgwj xk;d rsyqxq esa xkrs gSa ßlaxhr Kkueq HkfäfoukßA ge ;gh dguk pkgrsgSa fd pkgs vki Hkxoku ls oj ekaxs ;k cSad izca/kd ls _.k] Hkfä dk jkLrk idfM+;sAlkFk&lkFk ;g Hkh ;kn jf[k;s fd vk/kqfud nqfu;k esa ßO;kikj Kkueq ;qfä fcukAßtc vki Hkfä vkSj I;kj Hkjh n`f"V ls vius dkjksckj ,oa mRikn dks ns[ksaxs rc vki eglwl djsaxs fdvkidk [kkuk] ihuk] vkjke vkSj izflf) dqN Hkh ugha gSA vki vius dkjksckj ls fcYdqy ,d gks x;s gSaaA tSls fdvtqZu dks i{kh dh vka[k gh fn[kykbZ nh vkSj dqN Hkh ughaArhljk ea=kßgaluk lh[kksßO;kikj ds lapkyu esa vkidks ;qfä ls dke ysuk gksxkA tc dHkh vkids xzkgd vk;sa mudk Lokxr gal djdhft;sA pkgs og xzkgd mnkl gh D;ka u gksa] vkidh eqLdqjkgV dks ns[kdj og izlUu gksxk vkSj lkFk gh lkFkvki dh fcØh Hk c

galks vkSj galrs jgksA bl lcd dks vey esa ykus ls eSa fnokfy;k gks x;k gwaA esjh gkyr ns[k jgs gSa u vki\ßgeusiwNk fd D;k] galus ls FkksM+s gkyr [kjkc gks ldrh gS\ m|eh th dgus yxs&ßbruh rks vdy esjh Hkh gSA vkidsdgus ds eqrkfcd gj ,d ds lkeus geus vius nkarksa dks fn[kk;kA ,d fnu ,d vk;dj vf/kdkjh esjs ikl vk;kAmlds lkeus Hkh eSA izlUu gksdj galus yxkA mlls D;k gqvk ns[krs gSa u esjh gkyr\ßvr% ge ;g crkus pkgsaxs fd vkidks ßdc galuk gS vkSj dc jksuk gSAßtc dksbZ xzkgd vkids lkeus vk;s][kwc gafl;sA izlUu gks tkb;sA mlds vykok dksbZ vkSj vk tk;s vki mnkl gks tkb;sA vki mnkl psgjs ls mllsckr dfj;sApkSFkk ea=kßrkjhQ djuk lh[kksßO;kikjh ges'kk nsljs yksxksa dh rkjhQ djrs gq, viuk iSlk cukrk gSA rkjhQ djr esa vkidh dksbZ rdyhQugha gksuh pkfg;sA rkjhQ ls Hkxoku Hkh Mjrs gSa&D;ksa\ blfy;s fd ftldh vki rkjhQ djrs gSa ogvkfgLrk&vkfgLrk vius vki j j[ks gq, dkcw dks [kks cSBrk gS&jghe dk dguk gS&ßdjr djr vH;kl ls tM+ergksr lqtkuA jljh vkor tkr rs fly ij gksrk fu'kkuAß blh rjg iRFkj ds Hkh fi?kyus dh mEehn gS] rkjhQ lsAvkidh rkjhQ ls Mjrs gq, Hkxoku Hkh vkids lkeus ,slh dfBukb;ksa dks [kM+k djrs gSa fd iwfN;s erAdfBukbZ;ksa dks ns[kdj dksbZ u dksbZ Hkxoku dks xkfy;ka rks nsxkA rHkh Hkxoku Hkh ftUnk jg ldrs gSa gS u\iakpok ea=kßvkenq'eu dks igpkußtc dHkh fdlh ls dke djkuk pkgrs gSa] ml O;fä ls ckr izkjEHk djrs le; fdlh vke nq'eu dhvksj utj Mkfy;sA vxj ekSle [kjkc gS] ekSle ds ckjs esa 'kq: dhft;sA vxj lM+dssa [kjkc gSa mlds ckjs esacksfy;sA vxj nwljs O;fä dh csVh dh HkrhZ fdlh e'kgwj Ldwy esa ugha feyrh ml Ldwy ds izcU/kdksa dks xkfy;k¡nhft;sAtc nks vaxzst yksx yUnu ;k vSj fdlh egkuxj esa feyrs gSa] vkil esa lcls igys xUns ekSle ds ckjs esagh ckr djrs gSaAvke fe=k ls ßvke nq'eußds ckjs esa yksx ,dne ljy rjhds ls le> tkrs gSaANBk ea=kßvk/kqfud jkek;.k fy[kksßlkjs ns'k esa xjhch js[kk gVkus dk vkUnksyu py jgk gSA ge Hkh D;ksa u ,d ukjk yxk;sa ßlc js[kkvksa dksgVkvksA ß,sls ukjksa ls FkksM+h gh dksbZ xjhch gV tk,xh ;k vki js[kk dks ikj dj ldsaxs\xjhch dks gVkus ;k js[kk dks ikj djus ds fy;s] D;k vkids ukjksa ls dke py tk;sxk\ge lc tkurs gS fd jkek;.k dh iwjh dFkk] lhrk th ds ßy{e.k js[kkß ikj djus ls gh cuh ftls ckYehfdth us jpkA ;g Hkh dguk lgh gS fd jkek;.k esa vxj ßy{e.k js[kk ugha] rks jkek;.k ughaAß;g dguk mfpr gh gS]D;ksafd vxj lhrk th ml js[kk dks ikj ugha djrh] rks jko.k ls ;q) dSls gksrk] rFkk guqeku th tSls Hkä gedksdgka feyrs\ blfy;s vki Hkh Lo;a ugha cfYd gekjs ns'k ds vU; xjhc vkSj fiNM+s oxZ ds yksxksa dks xjhch js[kkikj djus esa enn nhft;s vkSj ,d vk/kqfud jkek;.k] tks Hkkjr dh ,sfrgkfld uezrk] ohjrk vkSj lH;rk dks vkSjHkh Åps LFkku ij ys tk lds] fy[ksaA lkFk&lkFk vki Hkh ,d vk/kqfud ckYfefd cusaA6

lkroka ea=kß[kpksZ ij dkcw djksß;g ,d vke ckr gS fd u;s m|eh] tSls gh iSlk gkFk es vkrk gS mldks mM+kus dh dksf'k'k esa yx tkrsgSaA gksrk ;g gS fd& ßvkenuh vëuh [kpkZ :i;kß vkSj vxj vkenuh de gks vkSj [kpkZ T;knk rks ;g dSls pydlrk gSAvkBoka ea=kßthou esa vkSj phtsa Hkh gSaßtc vki m|eh cusaxs rks gesa iwjk ;dhu gS fd vki vkus ;qus gq, jkLrsa esa vo'; lQy gksaxs] ij ;g ;knjf[k;s fd ftUnxh esa iSls ds flok; vkSj Hkh cgqr lh phtsa gSa] ftudh vksj Hkh vkidks /;ku nsuk gksxkAftl uxjh esa vki jgrs gSa] mldh lqUnjrk] izxfr vkSj mUufr ds fy;s] vkidks Hkh lg;ksx djuk gksxkAvki ftl lM+d ij jgrs gSa] ml lM+d dks lkQ vkSj lqUnj j[kuk gksxkA gekjs ns'k ds egku iq:"kksa ds ckjs esa]ytksxksa dks le;&le; ij /;ku fnykuk gksxk] rkfd yksx fey tqydj ft;sa vkSj ,drk dh vksj c

m0iz0 m|ksx funs'kky; ,oa ftyk m|ksx dsUæ dh HkwfedkHkkjr tSls fo'kky ns'k ds lEiw.kZ vkS|ksfxd fodkl esa y?kq m|ksxksa] dqVhj m|ksxksa ,oaxzkeks|ksxksa dh egRoiw.kZ Hkwfedk gSA blds fodkl ds fy, fodsfUær O;oLFkk dh vko';drk dksns[krs gq, Hkkjr ljdkj us o"kZ 1978 esa jkT; ljdkj }kjk m|ksx funs'kky;ksa ds vUrxZr ftykm|ksx dsUæksa dh LFkkiuk dhA fiNM+s o xzkeh.k {ks=kksa esa vkS|ksfxd fodkl ds dk;Z bu ftyksa dsm|ksx dsUæksa }kjk fd;s tkrs gSA ukMy ,tsUlh ds :i esa ;g dsUæ ftyk Lrjh; vU; foHkkxksa ,oalaLFkkvksa esa leUo; dk dk;Z djrs gSaA rglhy Lrj ij lgk;d izca/kd gksrs gSA bl izdkj ftykm|ksx dsUæ] m|ksx funs'kky; ds {ks=kh; vax ds :i esa izns'k ds vkS|ksfxd fodkl ds fy, dk;ZjrgSAy?kq m|ksxksa gsrq lqfo/kk;sa1. ijke'kZ %m|fe;ksa ds ekxZn'kZu gsrq ftyk m|ksx dsUæksa esa ijke'kZ foHkkx gksrs gSaA Hkkoh m|fe;ksa dklk{kkRdkj dj mldh i`"BHkwfe] vuqHko ,osa vfHk:fp ds vk/kkj ij m|ksx dh tkudkjh ,oaifj;kstuk rS;kj djus gsrq ijke'kZ fn;k tkrk gSA2. iathdj.k %ftyk m|ksx dsUæksa esa loZizFke nks o"kZ] ds fy, izLrkfor iathdj.k fd;k tkrk gS ftldkuohuhdj.k vxys ,d o"kZ ds fy, egkizca/kd ftyk m|ksx dsUæ ds }kjk rFkk iqu% ,d o"kZ dkuohuhdj.k m|ksx funs'kky; }kjk fd;k tkrk gSA bdkbZ }kjk larks"ktud dk;Z gksus ij ljdkj}kjk iznÙk lqfo/kk;sa fey ldrh gSA bdkbZ lapkfyr djus ds i'pkr~ LFkk;h iathdj.k Hkh fd;ktkrk gSA3. djksa esa NwV %xjhc dkjhxjksa o nLrdkjksa gsrq vkS|ksfxd lgdkjh lfefr;ksa dk iathdj.k gksrk gSA bulfefr;ksa dks foÙkh; lgk;rk ,oa f<strong>of</strong>HkUu djksa esa NwV dh lqfo/kk feyrh gSA4. Hkwfe@Hkou %gj ftys esa vkS|ksfxd vkLFkkuk gksrs gSa tgk¡ ij m|ksx yxkus ds fy, vko';d Hkwfe oHkou fnykus esa lg;ksx fd;k tkrk gSA5. f<strong>of</strong>HkUu foÙkh; laLFkkvksa ls _.k gsrq vkosnu %ftyk m|ksx dsUæ ds ek/;e ls f<strong>of</strong>HkUu foÙkh; laLFkkvksa ls _.k ysus gsrq Hkh vkosnu fd;ktk ldrk gSA ftyk m|ksx dsUæ }kjk iz/kkuea=kh jkstxkj ds vUrxZr _.k dh lqfr/kk Hkh miyC/kdjk;h tk jgh gSA6. ,dy est O;oLFkk,d Nr ds uhps ,dy est O;oLFkk ds vUrxZr LohÑfr;k¡ tSls%& fo|qr la;kstu] iznw"k.kvukifÙk izek.k&i=k] bR;kfn] lEcfU/kr ftyk m|ksx dsUæ }kjk lqfuf'pr djkbZ tk jgh gSA blO;oLFkk ds vUrxZr ,d ^,dy vkosnu&i= ¼iqfLrdk½ rS;kj dh x;h gS] ftlesa lHkh lEcfU/krfoHkkxksa ds vkosnu&i=kksa dks lekfgr fd;k x;k gSA iPphl :i;s ek=k uxn Hkqxrku djds ;giqfLrdk ftyk m|ksx dsUæ ls izkIr dh tk ldrh gSA bl O;oLFkk ds vUrxZr izR;sd ekg es ,dckj lEcfU/kr m|fe;ksa dks ftyk m|ksx dsUæ esa cqyk;k tkrk gS] mudh lgk;rk ds fy, lEcfU/krfoHkkx ds vf/kdkfj;ksa dh enn ls okafNr vkosnu&i=k Hkjok fy;s tkrs gSa] blds mijkUr nkslIrkg ckn lHkh okafNr LohÑfr;k¡ ogha ls fu/kkZfjr frfFk esa tek dj nh tkrh gSA ftlls m|ehdks f<strong>of</strong>HkUu LFkkuksa ij tkus ds ctk, ,d gh LFkku ij lHkh vuqefr fey tkrh gSA bl O;oLFkk dkykHk :i;s 25.00 djksM+ rd fuos'k djus okys m|eh mBk ldrs gaSA'kklu }kjk ;g vuqHko fd;k x;k fd u;s m|fe;ksa dks fo'ks"k :i ls y?kq m|fe;ksa dks f<strong>of</strong>HkUuLrjksa ij vuqefr;k¡@LohÑfr;k¡ izkIr djus esa cgqr le; yxrk gS] u, m|eh m|ksx yxkus esa grksRlkfgrgksrsa gS] vr% bl lfefr dk xBu fd;k x;kA mDr lfefr dk v/;{k ftykf/kdkjh gksrk gSA8

Hkkjrh; y?kq m|ksx fodkl cSadHkkjrh; y?kq m|ksx fodkl cSad dh LFkkiuk o"kZ 1990 esa y?kq m|ksxksa ds izorZu] foÙkiks"k.k ,oafodkl rFkk bu xfrf<strong>of</strong>/k;ksa esa layXu laLFkkvksa ds dk;ks± dks lefUor djus ds mís'; ls izeq[k foÙkh;,aLFkk ds :i esa dh xbZ gSAy?kq m|ksx fodkl cSad }kjk ns'k Hkj esa LFkkfir okf.kT; cSadksa] xzkeh.k] cSadksa] jkT; foÙkh; fuxeksa]jkt; vkS|ksfxd fodkl fuxeksa] jkT; vkS|ksfxd fuos'k fuxeksa] lgdkjh cSad dsd ek/;e ls iqufoZÙk ds :iesa foÙkh; lgk;rk miyC/k djk;h tkrh gSAy?kq m|ksx fodkl cSad fuEu ;kstukvksa ds vUrxZr iqufoZr lgk;rk nh tkrh gS%&1. y?kq ,ao xzkeh.k m|ksxksa dks vkS|ksfxd _.k miyC/k djus grq iqufoZr ;kstuk %&¼v½ dEiksftV _.k% ¼lfEeJ _.k½f'kYih] xzkeh.k ,oa dqVhj m|ksx y?kq m|ksx bdkbZ] budks ;a=kksa] dk;Z'khy iawth rFkk dk;Z gsrq:i;s 2,00,000 rd dk _.k myC/k djk;k tkrk gSA blesa izorZd va'knku 'kwU; gSA¼c½ vuqlwfpr tkfr @ tutkfr ,oa fodykax gsrq ;kstukvuqlwfpr tkfr@vuqlwfpr tutkfr ,oa fodykaxksa gsrq bl ;kstuk dsk ykxw fd;k x;k gS bl;kstuk esa dk;Z'khy iwath ,oa e'khu ;a=ksa gsrq vf/kdre :i;s 50000 dk _.k fn;k tkrk gSA blesaizorZd va'knku 'kwU; gSA2. fo'ks"k ;sktuk %& leLr y?kq m|ksxksa gsrq bl ;kstuk dks ykxw fd;k x;k gS bl ;kstuk dsvUrxZr fuEu enksa gsrq _.k izkIr fd;k tk ldrk gS %&¼v½ xq.koÙkk fu;a=kd lqfo/kk,¡ & vko';drkuqlkj¼c½ tujsVj lsV & &rnSo&¼l½ iznw"k.k fu;a=k.k midj.k & &rnSo&¼n½ dEI;wVj gsrq & vf/kdre :- 5.00 yk[k¼;½ Lons'kh@vk;kr izfrLFkkiuk & &rnSo&¼j½ oSdfYid ÅtkZ@ÅtkZ cpr dh LFkkiuk rFkk fuekZ.k gsrq vko';drk vuqlkj3. y?kq lM+d ifjogu ifjpkydksa dh lgk;rk %&lkoZtfud okgu ;k lafonk okgu ds :i esa iathÑr u;s okgu [kjhnus ds fy, x;s lk<strong>of</strong>/k _.kiqufoÙk lgk;rk ds ik=k gksaxsA bl ;kstuk ds vUrxZr izfr ifjpkyd ekStwnk okguksa lfgr vf/kdre 20okguksa ds fy, _.k miyC/k djk;s tkrs gSaA _.k dh lhek vko';drkuqlkj fu/kkZfjr gksrh gSA4. midj.k iqufoZÙk ;kstuk %&bdkbZ fiNys pkj o"kks± ls dk;Zjr gks] rFkk 3 o"kks± ls cSad _.k ds Hkqxrku esas dksbZ fcyEc ufd;k gksA bl ;kstuk ds vUrxZr vidj.k@u;s ;a=kksa ds foLrkj bR;kfn gsrq _.k fn;k tkrk gSA mä;kstuk foÙkh; fuxe@,l-vkbZ-Mh-lh- ds ek/;e ls iz;ksx esa yk;h tkrh gSA _.k dh lhekvko';drkuqlkj fu/kkZfjr dh trh gSA5. is'ksoj oxZ gsrq ;kstuk %&;g ;kstuk MkDVj]= bathfu;j] vkfdZVsDV] ,dkmaVslh] eSustesUV] f'k{kk izkIr oxZ gsrq gksrh gSA izFke ckjviuh f'k{kk ij vk/kkfjr bdkbZ@ijke'kZ laLFkk [kksyus ij :i;s 20.000 yk[k rd _.k fn;k tkrk gSSAblls Hkwfe ,oa Hkou dh dwy ykxr dqy ifjO;; ds 50: ls vf/kd u gksA6. foi.ku dk;Z gsrq ;kstuk %&¼v½ foi.ku laxBu gsrq %& O;fäxr@lk>snkjh@izkbosV@ifCyd fyfeVsM laxBu dks tksfoi.ku {ks=k esa vuqHko izkIr gks] rFkk xzkeh.k ,oa y?kq m|ksx ds mRikn ds foi.ku gsrq :i;s vf/kdre25.00 yk[k rd _.k izkIr dj ldrs gSaA¼c½ fcØh ds fy, okgu gsrq %& bl ;kstuk ds vUrxZr leLr [kknh ,oa xzkeks|ksx vk;ksx}kjk leFkZu izkIr izLrkoksa ij gh fopkj fd;k tk;sxkA bldk mís'; u;s okgu ds Ø; gsrq _.k miyC/kdjuk gSA _.k dh vf/kdre lhek :i;s 3.00 yk[k gSA9

7. fpfdRlk O;olk; gsrq ;kstuk %&¼v½ vLirky@ufl±x gkse %& ;g ;kstuk mu m|fe;ksa gsrq gSa tks vLirky@ufl±x gkse[kksyuk pkgrs gSaA blds fy, de ls de 10 'kS;k ,oa vf/kdre 50 'kS;k okys vLirkyksa@ufl±x gkse dsfy, vko';drk vk/kkfjr _.k fn;k tkrk gS ftlesa ,d LukrdksÙkj MkDVj vo'; lEc) gksuk pkfg,A¼c½ bySDVªksesfMdyh ,ao vU; midj.k gsrq ;kstuk %& fpfdRlkf'k{kk izkIr MkDVj tks bySDVªksesfMdy e'khu@midj.k dks LFkkfir djuk pkgrs gSa mudks vf/kdre :i;s60.00 yk[k ykxr rd ds midj.kksa gsrq _.k iznku fd;k tk;sxkA8. i;ZVu vk/kkfjr ;kstuk,¡ %&m|eh tks lkaLÑfrd euksjatd ikdZ] jsLVksjsUV] i;ZVu lsokvksa ds uohuhdj.k@foLrkj bR;kfndjuk pkgrs gSa rFkk i;ZVu fodkl laLFkk ls vuqeksnu izkIr gks] vko';drkuqlkj _.k gsrq vkosnu djldrs gSaA9. bfDoVh vk/kkfjr lgk;rk ;kstuk %&¼v½ lhM dSihVy ;kstuk %& y?kq@y?kqÙkj v|fe;ksa gsrq tks izorZd va'k yxkus dh fLFkfr esaugha gksrs] mudks 10% ifj;kstuk dh ykxr vFkok vf/kdre 15.00 yk[k :i;s 1% dh nj ls C;ktik¡p o"kks± rd] rRi'pkr 10% dh nj ls C;kt yxsxkA¼c½ jk"Vªh; bfDoVh QaM ;kstuk %& y?kq@y?kqÙkj bdkbZ tks ubZ LFkkfir vFkok iquZjhf{kr¼fjgsfcysVsM½ gS rFkk egkuxjh; {ks=kksa ls fdlh {ks=k ea LFkkfir gks] mijksä bdkbZ ds bfDoVh xSi dks iwjkdjus ds fy, ifj;kstuk ykxr vf/kdre :i;s 10.00 yk[k gksuh pkfg,A lgk;rk dh jkf'k ifj;kstuk dhykxr dk 25% ftl ij ek=k lsok izHkkj 1% gksxhA10. efgykvksa gsrq ;kstuk,¡ %&¼v½ efgyk m|e fuf/k ;kstuk %& ;g ;kstuk efgyk m|fe;ksa gsrq tks bfDoVh ds va'k dksyxkus esa vleFkZ gSA ;fn ifj;kstuk dh ykxr vf/kdre 10% yk[k :i;s gks] rks efgyk m|eh 2.5yk[k :i;s rd izkIr gksaxs C;kt dh nj 1% ckf"kZd gksxhA¼c½ efgyk m|eh gsrq ;kstuk %& ;s ;kstuk efgyk m|fe;ksa gsrq gSa tks y?kq m|ksx LFkkfirdjuk pkgrh gSaA bl ;kstuk ds vUrxZr izf'k{k.k ,oa foLrkj gsrq lgk;rk miyC/k gksrh gSA11. lsesQSDl ¼HkwriwoZ lSfud gsrq½ fo'ks"k ;sktuk %&;g ;kstuk HkwriwoZ lSfudksa vFkok lSfudksa dh fo/kokvksa gsrq gSaA bldk mís'; y?kqbdkbZ@lsok;sa@ifjoguksa gsrq ftudh vf/kdre ifj;kstuk ykxr :i; 15.00 yk[k gks] dk vf/kdre :-2.25 yk[k _.k myC/k djkuk gSA bl _.k ij ek=kk 1% C;kt eksjVksfj;e rd ,oa blds i'pkr 6%C;kt dh nj ykxw gksrh gSA12. ,dy óksr ;kstuk %&u;h vfr y?kq o y?kq bdkb;ka ftudh ifj;kstuk ifjO;; 100 yk[k :i;s ls vf/kd ugha gS vkSjlkekU; Lrj ij ifjpkyu ds fy, ftudh dk;Z'khy iawth dh vko';drk 10 yk[k :i;s rd gS] bl;kstuk ds vUrxZr lglk;rk dh ik=kk gSa o'krsZ vpy ifjlaifÙk;ksa ds fy, lk<strong>of</strong>/k _.k o dk;Z'khy iwathgh laLFkk }kjk eatwj dh xbZ FkhA13. fcy iquHkqZukbZ ;kstuk&e'khu gsrq %&bl ;kstuk ds vUrxZr e'khu fuekZrk iwfrZdrk@Øsrk tks Lons'kh] e'khuksa dks ysrs gSa] bdkbZ dsfoLrkj vk/kqfudhdj.k] izfrLFkkfir djrs gSa] jk"Vªh;Ñr cSad ds ek/;e ls _.k izkIr dj ldrs gSaA bl;kstuk ds vUrxZr vYik<strong>of</strong>/k ds fy, y?kq bdkbZ iwfrZdrkZ Hkh ykHk mBk ldrk gSA14. izR;{k fcy HkqukbZ ;kstuk %&izR;{k ;kstuk ls y?kq bdkbZ@fuekZrk ykHk mBk ldrs gSaA10

mÙkj izns'k foÙkh; fuxemís'; %vkS|ksfxd fodkl gsrq foÙkh; lgk;rk miyC/krk djkukAdk;Zdyki %jkT; ds lHkh e.My;h ¼jktLo½ eq[;ky;ksa rFkk vU; cksl {ks=kh; dk;kZyk;ksa ds ek/;e lsizns'k ds vkS|ksfxd fodkl dk lrr~ iz;klAfoÙkh; lgk;rk dh f<strong>of</strong>HkUu ;kstuk;sa % y?kq o e/;e Lrjh; vkS|ksfxd bdkbZ;ksa ds fy, :- 3 djksM+rd pqdrk iwath ¼isM vi dSfiVy½ o eqä lap; ¼Qzh fjtoZ½ okyh dEiuh;ksa dh ifj;kstukvksa dhLFkk;h lEifr;ksa dh ¼vFkkZr~ Hkwfe] ¼LVkEi o jftLVªh [kpZ½ Hkou] e'khujh o la;=k fuekZ.k v<strong>of</strong>/k dsC;kt rFkk rduhdh ijke'kZ½ ds fy;s :- 90 yk[k rd dh foÙkh; lgk;rk :- 5 djksM+ rd dh;kstukvksa ds fy, fidi rFkk vuqlwfpr cSadksa ds lkFk feydj lgk;rkAfczftax _.k% ;kstuk ds R<strong>of</strong>jr fØ;kUo;u gsrq LohÑr _.k ds fo:) fczftax&yksu dh O;oLFkkAvk/kqfudhdj.k %LFkkfir bdkbZ;ksa dks viuh mRiknu {krek c

mÙkj izns'k jkT; vkS|ksfxd fodkl fuxemís';lqfu;ksftr ,oa R<strong>of</strong>jr vkS|ksfxd fodklAdk;ZdykivkS|ksfxd {ks=kksa dk fodkl] va'kiw th Hkkxhnkjh] va'kd vfHkxksiu ,oa la;qä@lgk;frr{ks=kksa esa m|ksxksa dk izoZruA lLrh njksa ,oa vklku fd'rksa ij Hkw[k.M viyC/k djkukA m|ksxksadh vfu;fer LFkkiuk esa deh ykus rFkk fiNM+s tuinksa esa vf/kdkf/kd iwath fuos'k dks izksRlkgudj vkS|ksfxd {ks=kksa dh LFkkiuk ,oa vU; ljdkjh foHkkxksa rFkk miØeksa ds fy, fuekZ.k dk;ZAla;qä@lgk;frr {ks=kksa esa LFkkfir dh tkus okyh ifj;kstuk;s%larqfyr vkS|ksfxd fodkl ds mís'; ls f<strong>of</strong>HkUu m|fe;ksa] vkS|ksfxd lewgksa dh lgk;rk lse/;e ls o`gn v|ksxksa dh LFkkiuk dks izksRlkguA ifj;kstukvksa dh rduhdh@foÙkh; vko';drkvksads vuq:i ;Fkk&lEHko fiNM+s {ks=kksa esa LFkkfir djus dk iz;RuAva'kiwath Hkkxhnkjh ;kstuk %fu/kkZfjr va'kiwath dk fuos'k u dj ldus dh n'kk esa izoZrdksa dks fu/kkZfjr v'kaiwath omlds }kjk fd;s x;s fuos'k ds vUrj ds vk?kkj ij va'kiw th lgk;rkA fiNM+s tuinksa]fu;kZrksUeq[k@vk;kr izfriwjd m|ksxksa o vizoklh Hkkjrh;ksa dks ojh;rkAHkw[k.M vkoaVu@ava'k vfHkxksiu i=k %izns'k esa yx jgh lkoZtfud dEiuh dks iwath cktkj ls va'k iawth tqVkus gsrq va'kvfHkxksiu }kjk vkfFkZd lgk;rkA lgk;rk jkf'k lkekU;r% fuxZfer iawth ds 15% rd fuxe }kjkfodflr vkS|ksfxd {ks=kksa esa Hkw[k.M vkoaVu ds bPNqd m|eh fu/kkZfjr vkosnu i=k ij izLrkforifj;kstuk ds laf{kIr fooj.k] Hkwfe mi;ksx] izLrkfor ekufp=k ,oa ck¡fNr /kujkf'k rhoz ,oa eUnxfr vkS|ksfxd {ks=kksa ds fy;s Øe'k% :- 550 o :- 1000 izfr ,dM+ ¼:- 100 vkosnu 'kqYd dslkFk½ vkosnu dj ldus dh lqfo/kkA fuxe ds rhozxkeh ,oa eUn xfr vkS|ksfxd {ks=k esa Hkw[k.M dsdqy ewY; dh Øe'k% 25% o 10% /kujkf'k vkoaVu dh frfFk ls 30 fnu esa ns;A fdlh foÙkh; laLFkkls vkfFkZd lgk;rk izkIr u djus dh n'kk esa Hkw[k.M dks vo'ks"k /kujkf'k dk Hkqxrku vkoaVu dsckn 10 Nekgh fd'rksa esa 20% C;kt lfgr esa rhoz o eUn xfr vkS|ksfxd {ks=kksa eas Øe'k% 2% o 4%dh NwVA12

jk"Vªh; Ñf"k vkSj xzkeh.k fodkl cSadukokMZ dh LFkkiuk ,d 'kh"kZd xzkeh.k fodkl cSad esa fjtoZ cSad }kjk dh x;hA jk"Vªh; cSad okf.kT; cSadks]Hkwfe fodkl cSadksa }kjk f<strong>of</strong>HkUu ifj;kstukvkas ds fy, iquZfor ;kstuk vUrxZr] vYik<strong>of</strong>/k e/;k<strong>of</strong>/k o nk?kkZ<strong>of</strong>/k _.kksadh lgk;rk iznku dh tkrh gSA jk"Vªh; cSad }kjk vuqlU/kku o fodkl ds {ks=k esa ,oa f<strong>of</strong>HkUu izdkj ds izf'k[k.kdk;ZØeksa gsrq Hkh lgk;rk miyC/k djkrk gSAjk"Vªh; cSad dh nk?kkZ<strong>of</strong>/k _.k ¼;kstukc)½¼d½ ik=k laLFkk;sa¼1½ vuqlwfpr okf.kT; cSadA¼2½ {ks=kh; okf.kT; cSadA¼3½ ftyk e/;orhZ lgdkjh cSadA¼4½ ftyk e/;orhZ Hkwfe fodkl cSadA¼[k½ v<strong>of</strong>/k &¼1½ 3 o"kZ ls de u gksA¼2½ 25 o"kZ ls vf/kd u gksA¼x½ ik=k dk;ZdykiÑf"k vkSj xzkeh.k dk;Zdyki tSls& y?kq flapkbZ] Hkwfe fodkl] catj Hkwfe fodkl] ckxokuh] js'ke mRiknu]i'kq ikyu] eRL; ikyu] lesfdr xzkeh.k fodkl ifj;kstuk] Ñf"k e'khuhdj.k] Hk.Mkj.k foi.ku ekMZ] ok;ks rduhdhifj;kstuk bR;kfnAM~okdjk ;kstuk ¼xzkeh.k {ks=kksa esa efgykvksa ,oa cPpksa ds fodkl ds fy, Hkkjr ljdkj dh ;kstuk&;g ;kstuk xk¡o dh efgykvksa o cPpksa ds fy, gSaA fo'ks"k dj xzkeh.k {ks=k esa xjhch js[kk ls uhps jgus okysxzkeh.k ifjokjksa dh efgyk lnL;ksa dks vk; izkfIr rFkk Lojkstxkj ds volj iznku djus ds mís'; ls rS;kj dhx;h gSAÑf"k;sÙkj {ks=kxzkeh.k {ks=kksa esa dqVhj] y?kq m|ksxksa gLrf'kYiksa rFkk vU; xzkeh.k f'kYiksa dks c

(7) C;kt dh nj& (1.0394 ls izHkkfor½ :i;s 25 gtkj dh jkf'k rd & 12% :i;s 25 gtkj ls Åij &14% :i;s 2 yk[k ls Åij & 15%izkFkfed cqudj lfefr;ksa ds mRiknu vkSj foi.ku dk;Zdyki&izkFkfed cqudj lfefr;ksa dh mRiknu vkSj foi.ku xfrf<strong>of</strong>/k;ksa ds fy, foÙkh; lgk;rk miyC/k djkus gsrqftyk e/;orhZ vkS|ksfxd lgdkjh cSadksa ds fy, jkT; lgdkjh cSadksa jk"Vªh; cSad ls vYi<strong>of</strong>/k _.k lhek miyC/k gSAcqudjksa }jk odZ'ksM ds fuekZ.k] dj?kksa ds vtqZu vkfn ds fy, lk<strong>of</strong>/k _.k dh lgk;rk iznku dh tkrh gSA us'kuyVsDlVkby dkiksZjs'ku ds ,sls deZpkjh] ftUgksaus ikojywe dk;Zdykiksa dks viukus ds fy, LosPNk ls lsokfuo`Ùk gksusdh bPNk tfgj dh gS% muds iquZokl ds fy, Hkh iqufoZr lqfo/kk iznku dh tkrh gSAefgykvksas ds Lo;a lgk;rk lewg vkSj jk"Vªh; cSad dh izk;ksfxd ifj;kstukxzkeh.k {ks=kksa esa ferO;f;rk vkSj opr dks izksRlkfgr djus rFkk cSafdax iz.kkyh ds ek/;e ls mudh _.kvko';drkvkas dks iwjk djus ds mís'; ls o"kZ 1992 esa Lo;a lgk;rk lewgksa dks cSadksa ds lkFk lgc) djus dhizk;ksfxd ifj;kstuk izkjEHk dh xbZ Fkh] blesa eq[; ckrsa fuEu gSaA(i) Lo;a lgk;rk lewg tks de ls de fiNys 6 efguksa ls lfØ; :i ls dk;Zjr gS rFkk vius lnL;ksadks _.k nsus rFkk mudh cprksa dks izksRlkfgr djus dk dk;Z djrs gSA(ii) Lo;a lgk;rk lewg vkSipkfjd vFkok vuksipkfjd lewg gks ldrs gSaA lewg ds lnL;ksa dh la[kk10 ls 20 gks ldrh gSSA(iii) lewg }kjk laxzfgr cprksa ds vuqikr ds vuqlkj cSad mUgsa foÙkiks"k.k iznku djsaxsA _.k vkSjcprksa dks vuqikr cSad ds ewY;kadu ds vk/kkj ij 1:4 ls 1:4 ds chp gks ldrk gSA(iv) Lo;a lgk;rk lewg dks _.k lgk;rk esa C;kt dh 12% r; dh x;h gSAxzkeh.k ekbØks vksj ?kjsyw m|eksa dh lgk;rk iznku djus ds fy, xSj ljdkjh laxBuksa dks c

mRikn p;u ,oa volj vfHkKkuvki Lo;a ;g lksfp, fd vki dkSu lk m|ksx yxkuk pkgrs gSaA lkcqu cukuk pkgsaxs ;k nok;sa cukuk\vPNk! vc vki ;g lksfp, fd m|ksx pykus ds fy, fdu&fdu phtksa dh t:jr gksxh tSls lkcqu ds m|ksx dsfy, FkksM+h lh txg dqN IykfLVd ds iSdsV] lksfM;e flfydsV] ,UghMªl lksi ikmMj] lksfM;e DyksjkbM] VsVªklksfM;e] ik;jk QkLQsV] vkIVhdy Cyhp vkfn dh t:jr gksxhA;fn vkius m|ksx dk pquko lgh dj dne mBkuk pkfg, D;ksafd vxj blesa dksbZ Hkwy gks x;h rks u dsoy vkidk /ku o le;cckZn gksxk] cfYd ckn esa bldk izHkko vkids vkRefo'okl o Hkfo"; ij Hkh iM+sxk ,oa dq.Bk mRiUu gksxhA vr%lksp fopkj dj gh dksbZ dne mBkuk pkfg,A blds fy, fuEu ckrksa dks /;ku esa j[kuk pkfg,A1. viuh {kerkvkidks m|ksx pquus ls igys ;g ns[kuk pkfg, fd vkiesa fdl izdkj ds dk;Z djus dh {kerk gS tSls fdvkiesa rqjUr lgh fu.kZ; ysus dh {kerk gS\ fdl {ks=k esa vki vf/kd dk;Z dj ldrs gSa ,oa fdu {ks=kksa esa vkivius dks detksj le>rs gSa \ vki t;knk nkSM+&/kwi dj ik;saxs fd ugha \ vkiesa lgu'khyrk gS\ vki gkj dkslgu dj nksckjk dke mlh yxu ls dj ik;saxs\ vkidh lsgr bl dke ds fy, vuqdwy gS\ bR;kfn igyqvksa ijHkyh&Hkk¡fr ls fopkj djuk gksxkA2. /kS;Zdgha ,slk rks ugha fd vki fdlh ijs'kkuh esa ,dne ?kcjk tkrs gksa\ vkidks /khjt j[kuk pkfg,AdHkh&dHkh ,slk gksrk gS fd dksbZ ,slh leL;k vk {kM+h gksrh gS ftl ij igys lkspk gh ugha x;k gksrkA ,sls le;esa vkidks /kS;Z ls dke djuk vkuk pkfg,A vDlj vkidk dke vkidh vk'kkvksa ds foijhr Hkh gks ldrk gSA ;kfdlh dk;kZy; esa ckj&ckj iz;Ru djds Hkh vkidk dke ugha gks jgk gS ,slh fLFkfr esa vkidks xqLls ls dke ughysuk gSA cfYd /kS;Z ls vius bjkns dks iDdk djrs gq, fLFkfr dks le>uk gS vkSj ifjfLFkfr;ksa dk lkeuk djuk gSA3. lkglm|e yxkus ds fy, lkglh gksuk Hkh t:jh gSA fcuk lkgl ds dksbZ dne ugha mBk;k tk ldrkA vkidseu esa ;g loky mBsxk fd eSa dSls tkuw fd eSa fdruk lkglh gwwaA blds fy, vkReniZ.k fl)kUr ds vuqlkj vkidksvksj yksxksa ls vius okjs esa jk; ysuh gksxh fd yksx vkids ckjs esa D;k lksprs gSa\ vki [kqn gh lksfp, fd vki Lo;adks r4st] prqj] /kS;Zoku ;k dqN vkSj le>rs gSaA vkils yksx dSlk O;ogkj djrs gS\ D;k vki fdlh Hkh dfBukbZdks ljyrk ls lqy>krs gSa\ fdlh nwljs dh ftEesnkjh dks Hkh ysrs gSa vkSj mls iwjk djokrs gSsaA4. viuh ifjokfjd ifjfLFkfrm|e LFkkfir djus ds fy, vkidks viuk djhc&djhc lkjk le; mlh vksj yxkuk gksxkA vr% vki viusifjokfjd nkf;Ro] [kpksZ ,oa fudV Hkfo"; dh vko';drkvksa dks /;ku esa jf[k,A5 'kkjhfjd {kerkm|e pqurs le; vki ;g Hkh nsf[k;s fd vki fdruk dk;Z dj ldrs gSA vki ,d LoLFk uo;qod gSa ;kvf/kd mez ds fjVk;MZ O;fä gSa\ ;fn vki nwljh Js.kh ds gSa rks Bgfj;s\ vki ,slk m|ksx pqfu, ftlesa vkidksT;knk esgur u djuh iM+sA15

6 ijEijxr O;olk;D;k vki fdlh O;olk;h ifjokj ls vkrs gSa\ ;fn gka rks vki ds fy, ;gh t;knk Bhd gksxk fd vki viusifjokj ds O;olk; dks gh djsa ;k mlls tqM+k gqvk m|e yxk;sa rkfd vkids ifjokj dk o"kkZsa ls pyk vk jgkvuqHko] ifjp; vkfn vkids dke vk ldsA ,d ckj dk;Z dk vuqHko gks tkus ds ckn vU; fdlh dk;Z dks HkhvkjEHk dj ldrs gSA7 cktkj dh fLFkfrvki tks m|e pqu jgs gSa mldh [kir ds ckjs esa irk dj yhft,A cktkj esa ;g pht lky Hkj mi;ksxhgksrh gSA ;k dwqN gh le; mldk mi;ksx gksrk tgS\ mldh [kir lkekU; cktkj esa gksrh gS ;k ef.M;ksa esa\ bldslkFk gh ;g Hkh ns[kuk gksrk gS fd vU; m|fe;ksa }kjk cukbZ xbZ pht dk D;k Lrj gS\ dgha ,slk rks ugh fdvmids eky dk Lrj cgqr [kjkc gks\ bl ckjsa esa vkidks cktkj dk Hkjiwj losZ{k.k djuk gksxk vkSj vf/kd ckrsatkuus ds fy, cktkj losZ{k.k v/;k; dks i

dh leL;k dk lkeuk djuk iM+ ldrk gS] lkFk gh lkFk ;g lHkh ewyHkwr vko';drkvksa ds miyC/k gksus ijvko';d Hkkx&nkSM+ ls Hkh m|eh cp ldrk gS rFkk ifj;kstuk dh ykxr Hkh de dh tk ldrh gSA13 ekuo 'kfä dh miyC/krkmRikn@m|e p;u izfØ;k esa mi;qä ekuo 'kfä ¼dq'ky½ p;u] Hkh ,d egRoiw.kZ izfØ;k gS D;ksafd ;fnvki p;u djrs gSa phuh feêh ds crZu] ihry] fufdy vFkok 'kh'kk mRikn dk] rks fu'p; gh vkidks dq'kydkjhxj dk p;u djuk iM+sxkA dq'ky dkjhxj mUgha {ks=kksa esa miyC/k gksaxs] tgk¡ fuekZ.k@mRikn izpqj ek=kk esagksrs gSaA vr,c ekuo 'kfä dk p;u] mRikn p;u izfØ;k esa egRoiw.kZ Hkwfedk vnk djrk gSSAm|ksxLFkkfir djuj m|eh ds O;fäRo ls dkQh xgjkbZ ls tqM+k gqvk gSA tc vki viu fy, fdlh m|ksx dk p;u djsarks viuh rkdrksa] detksfj;ksa ,oa vius lEeku dks /;ku esa j[krs gq, gh fdlh m|ksx volj dk p;u djsaA vkidks,sls gh voljksa dk p;u djuk gksxk ftldk rkyesy lh/kk vkids O;fäRo ls gks lds D;ksafd lgh m|ksx dk p;uu gksus ds dkj.k vkidh iwjh 'kfä xyr fn'[kk dh rjQ yxus dh laHkkouk gSA u;s m|eksa ds fy, mRikn dkp;u djuk bruk ljy ugha gS vkSj mlds eu esa vfUre fu.kZ; ysus ls igys vusd 'kadk;sas mRiUu gksrh jgsxhA14 ljdkjh uhfr;k¡mRiknksa m|e p;u izfØ;k ds mijksä fcUnqqvksa ij xagu fopkj ,oa dk;Z djus ds lkFk&lkFk m|eh dksljdkjh uhfr;ksa dk Hkh v/;;u djuk gksxk fd p;fur m|ksx izfrcaf/kr lwph esa rks ugha gS D;ksafd ;fn p;furm|ksx izfroaf/kr lwwph esa gS rks ml m|ksx@mRiknu dk p;u djuk mi;qä ugha gksxkA izfrcaf/kr lwph dhtkudkjh ftyk m|ksx dsUæ@cSad@m-iz- foÙkh; fuxe ls miyC/k gks ldrh gSAp;u ds pj.k % vkS|ksfxd volj igpku &vkidks Lo;a dh dq'kyrk ,oa dk;Zdq'kyrk] vPNkb;ksa ,oa dfe;ksa dks /;ku esa j[krs gq, okrkoj.k esa ekStwnvoljksa dks

izcU/kvkids m|e dh iw.kZ :ijs[kk cu pqdh gSA vc vkidks ;g tkuuk gS fd vki viuk m|e dSls pyk,a ovkus okyh fnDdrksa dk lkeuk dSls djsaA leqfpr

2. 'ks;jlerk jkf'k izkIr djus dk ,d ókr gS 'ks;j cspukA ijUrq 'ks;j cspus dk vf/kdkj izR;sd dEiuh dks ughagksrkA blds fy, ljdkjh vuqefr ysuk t:jh gSA O;fä ftrus ewY; dk 'ks;j [kjhnrk gS] dEiuh ds mrus Hkkx dkekfyd gks tkrk gS ,oa dEiuh vius ykHk dk dqN izfr'kr va'k ¼fuos'k ds vuqlkj½ 'ks;j /kkjd dks nsrh gSA 'ks;j/kkdj dks fn;s tkus okys bl Hkkx dks ykHkka'k dgrs gSaA dEiuh ykHkka'k dk forj.k fdlh fuf'pr le; esa djus dsfy;s dkuwuh :i ls ck/; ugha gksrh] cfYd vius lfo/kuqdwy le; ij forj.k dj ldrh gSA ykHkka'k forj.k dsvk/kkj ij 'ks;j /kkdjd izeq[kr% nks oxksZa esa foHkkftr fd;s tk ldrs gSa %&¼v½gSA¼c½izkFkfedizeq[k 'ks;j /kkjdksa ds ykHkka'k dh nj fuf'pr gksrh gS ,oa ykHkka'k vkoaVu esa mudks izkFkfedrk nh tkrhlkekU;lkekU; 'ks;j /kkjdksa ds ykHkka'k dh nj fuf'pr ugha gksrhA dEiuh ds izcU/kdksa ,ao funs'kdksa }kjk fy,x;s ykHkka'k fu.kZ;ksa ds vk/kkj ij gh ykHkka'k dh nj vkSj vkoaVu dk Øe fu/kkZfjr fd;k tkrk gSA viuh dEiuh ds'ks;j cspus ds lkFk gh vki dqN vU; dEifu;ksa ds 'ks;j [kjhn Hkh ldrs gSa] ftuls vkidks le;&le; ij /kufeyrk jgsxk vkSj m|ksx esa lgk;d fl) gksxkAvYidkyhu _.k óksr ¼dk;Z'khy iawth½,sls O;; ftudh okj&ckj vko';drk iM+rh gS tSls dPpk eky vkfn ijA bu fujUrj gksus okys O;;ksa dsfy, vkidks dqN ,slh iawth dk izcU/k j[kuk iM+rk gS ftldk vki rqjUr mi;ksx dj ldsA bldks dk;Z'khy iwathdgrs gSaA dk;Z'khy iawth ds fy, vkidks vYidkyhu _.k ksa dh vko';drk gksrh gSA buds izeq[k óksr bl izdkjgS%&1. O;olkf;d m/kkjfdlh Hkh y/kq m|ksx dh mRiknu izfØ;k esa ;gka óksr cgqr gh egRoiw.kZ Hkwfedk fuHkkrs gSaA ;g Lo;amikftZr gksrs gSa] blds fy, vkidks fdlh ls iSlk m/kkj ugha ysuk iM+rk gS] cfYd vki iznk;dksa ls dPpk eky ysysrs gSa vkSj mldk Hkqxrku ckn esa djrs jgrs gSaA bl izdkj ds _.k dk lcls vf/kd Qk;nk ;g gksrk gS fd u rksvkidks vf/kd vkSipkfjdrk,¡ iwjh djuh iM+rh gS vkSj u vf/kd C;kt nsuk iM+rk gS] lkFk gh bleas vkidks lkekudh uhykeh ;k fnokfy;k gksus dk [krjk Hkh ugha gksrkA lkeku dk _.k ysdj cph gqbZ uxn jkf'k dk mi;ksx vkivU; oLrqvksa esa dj dlrs gSaAbl izdkj ds m/kkjksa dh miyC/krk iznk;dksa esa vkidh llk[k ij fuHkZj gksrh gSA ;fn vkidh lk[kfu;fer :i ls m/kkj pqdkus okys O;fä ds :i esa gS rks vkidks lkeku ljyrk ls m/kkj fey tkrk gSA ;kfu fd;fn iznk;d dks vki ;g fo'okl fnyk lds fd vki islk fu;fer le; ls pqdk nsaxs rks og vkidks m/kkj lkekuns nsxkA u;s m|fe;ksa dks cktkj ea lk[k u gksus ds dkj.k vkjEHk esa ;g m/kkj feyus esa ijs'kkuh gksrh gS vr% mUgsauxn iSlk Hkh vf/kd ysuk iM+rk gSA ijUrq ,d ckj lEcU/k LFkkfir gks tkus ij blesa dksbZ fo'ks"k leL;k ugha vkrhgSA2. cSaddk;Z'khy iawth ds :i esa _.k iznku djus okys cSad vkids vYidkyhu _.k óksr gSA ;g _.k vkidksvkidh lEifÙk ds vk/kkj ij feyrk gSA cSad }kjk vkidh izLrqr lEifÙk ds vk/kkj ij vkidks feyus okys _.k dhlhek fuf'pr dj nh tkrh gSA bleas ls vki viuh vko';rkuqlkj iSlk fudky ldrs gSaA vf/kdrj ;g _.kmRiknu vkSj fcØh dh vko';drkvksa dks iwjk djus ds fy, feyrs gSsA ijUrq tc rd vki ;g _.k ugha pqdk nsrsrc rd izLrqr lEifÙk] dPpk eky bR;kfn dk vf/kdkjh cSad dks gh ekuk tkrk gSA y?kq m|ksx dh mRiknu {kerkde gksrh gS vkSj mUgsa muds Hkqxrku feys esa vf/kd le; yxrk gS vr% mUgsa bl izdkj ds _.k vf/kd jkf'k dsysus iM+rs gSsaA dHkh&dHkh O;olkf;d gkfu gksus ij Hkh m|ksx dks pyw j[kus ds fy;s vkidks cSad ls _.k feyldrk gS] ysfdu blds fy, lEcfU/kr cSad ls vkids O;olkf;d lEcU/k vPNs gksus vfr vko';d gSA3 lkekftdm|eh dks dqN _.k ,sls feyrs gSa tks og lfØ; mÙkjnkf;Ro ds f<strong>of</strong>o/k :iksa esa pqdkrk gSA ;g _.km|ksx ,oa m|eh ds vuqkj cnyrs jgrs gSaA ;g _;m fuEu óksrksa ls fy, tk ldrs gSa%&19

¼v½ xzkgdksa ls vfxze HkqxrkuA¼c½ fe=kksa ;k fj'rsnkjksa ls m/kkj ysukA¼l½ funs'kd] deZpkfj;ksa vkfn ls vLFkkbZ iwath tek djokukAnh?kZ dkyhu _.k óksr ¼LFkk;h iawth½m|ksx dks LFkkfir djus esa nhz/kZ dkyhu _.k dkQh egRoiw.kZ Hkwfedk fuHkkrs gSaA bl jkf'k dk iz;ksx m|ksxdh LFkk;h iwath tSls Hkwfe] e'khu] Hkou vkfn ds fy, fd;k tkrk gSA ;g _.k fuEu laLFkkvksa ls izkIr fd;s tkldrs gSaA¼v½ jkT; ljdkjjkT; ljdkj }kjk ;g _.k m|ksx foHkkx ds ek/;e ls fn;s tkrs gSaA bldks feyus esas yxHkx ,do"kZ dk le; yx tkrk gSA¼c½ jkT; foÙk fuxebl fuxe }kjk vf/kdrj xSj lgHkkxh m|ksxksa dks gh _.k fn;k tkrk gSA ftldk iz;ksx m|ksx dh vpyo LFkk;h iwath ds fy, fd;k tkuk pkfg,A vko';drk iM+us ij blesa ls dqN va'k dk iz;ksx dk;Z'khy iawth dsfy;s Hkh fd;k tk ldrk gSA¼l½ jkT; y?kq m|ksx fuxens'k esa y?kq m|ksxksa dks c

foi.ku lw=mRoknu ,oe~ foØ; dk dk;Z izkjEHk djus ls iwoZ mRiknd dks Hkyh&Hkk¡fr le> ysuk pkfg, fd dkSu lhoLrq dk mRiknu fd;k tk; tks orZeku cktkj esa miHkksäk }kjk ije larks"k ls Ø; fd;k tk ldsA;g lw=k mRiknd dks lgh fopkj djus dh {kerk ,oe~ ijke'kZ nsrk gSA og miHkksäk ,oe~ mldhvko';drk dks le>us esa leFkZ gks tkrk gS rnqijkUr og lgh oLrq dk mRiknu dj foØ; djus esa lQy gksrk gSAmiHkksäk tks oLrq Ø; dj jgk gS] mlds :i dks egRo u nsdj ;g fujh{kd djksfd mls ml oLrq ls D;kykHk gks jgk gSAbl fujh{k.k vkSj v/;;u ds vk/kkj ij vkidks uohu oLrqvksa ds mRiknu ds laHkkfor volj izkIr gksaxsAyksx xfeZ;ksa esa igkM+ksa ij D;ksa tkrs gSa\ mUgsa D;k ykHk izkIr gksrk gS\'khry okrkoj.kgfj;kyh Hksj n`';izkÑfrd lkSUn;ZlLrs Qyxzh"e dkyhu mRloekufld 'kkfUreuksjatujksekafpr okrkoj.kifjorZumnkgj.kkFkZ Hkkjro"kZ esa dwyj dk fodkl gqvk D;ksafd cgqr yksxksa dks mlls 'khry okrkoj.k feykA dwyj]igkM+ ij tkus ds vfrfjä dgha vf/kd lLrk gh ugha iM+k] oju~ os vf/kd le; rd 'khry okrkoj.k dk mi;ksxdj ldsAfoi.ku esa lQyrk rHkh izkIr gksxh tc m|eh ;g le> ys fd miHkksäk D;ksa Ø; djrk gSSAlgh foi.ku dk vFkZ gS] mu oLrqvksa dk cukuk ftldh miHkksäk dks vko';drk gS] u fd og oLrq,a cspuk tksm|eh cuk ldrk gSAorZeku ,oa Hkkoh cktkj esa vkids m|ksx ds lk/ku miHkksäkvksa dks lUrq"V djus esa] fdl lhek rd izHkko'kkyh gSbl ij vkidh lQyrk vk/kkfjr gSAcktkj dk ewY;kaducktkj esa f<strong>of</strong>HkUu izdkj ds miHkksäk gksrs gSaA vr% mudh vko';drk,¡ Hkh f<strong>of</strong>HkUu gksrh gSa loZizFke u;sm|eh dks le>uk gS fd mlds }kjk mRikfnr oLrq dh cktkj esa ek¡x dSlh gSA lkFk esa ;g Hkh tkuuk vko';d gSfd izfrLi/kkZ fdruh gSA m|eh vius lk/kuksa dh miyC/krk ,oe~ fdruk ykHk mls izkIr gks ldrk gS ;g le>djgh og vius miHkksäkvksa dk pquko dj ldrk gSAcktkj dk eY;kadu rhu rF;ksa ij vk/kkfjr gSA1. ek¡x dk fo'ys'ky2. izfrLi/khZ dh lhek dks le>uk3. O;kikj f<strong>of</strong>/k;k¡ek¡x dk fo'ys"k.kmiHkksäkvksa dh bPNk ,oe~ lkeF;Z dks /;ku esa j[kuk gSA1. ;fn miHkksäk x`gLFkh dk lkeku Ø; dj jgk gS rks izR;sd ?kj tkuk lEHko ugha] vr% m|eh dks ,dnqdkunkj ls gh lEidZ djuk pkfg,] ;fn miHkksäk laLFkkxr gS rks m|eh Lo;a laLFkkvksa esa tkdj lEidZ djldrk gSA2. ;fn miHkksäk f<strong>of</strong>HkUu izns'kksa ds gSa] f<strong>of</strong>HkUu vkfFkZd Lrj ds gSa rc mfpr vkdM+s ,df=kr fd;s tk,a rHkhlgh cktkj ewY;kadu gks ldrk gSA3. ;fn miHkksäk vR;Ur foLr`r {ks=-k esa QSys gSa vkSj la[;k esa Hkh vf/kd gS rc mfpr gksxk] Mkd }kjki'ukoyh Hkst dj izfrfØ;k;sa yh tk;saAek¡x yksp;fn FkksM+s ls ewY; esa vUrj ds QyLo:i miHkksäkvksa dh ek¡x ls cgqr vUrj vk tk, rks ek¡x esayphykiu gSA blds foijhr ;fn ewY; esa ifjorZu ls ek¡x esa fo'ks"k vUrj ugha vkrk rc ek¡x esa yphykiu ugha gSAbu ifjfLFkfr;ksa esa fuiq.k ijke'kZ dh vko';drk gS ftlls ewY; esa LFkkf;Ro jg ldsAizfrLi/kkZ dh fLFkfr dks le>uk1. fdruh dEifu;k¡ vkids tSls mRikn dk foi.ku dj jgh gS\2. mudh cktkj ek¡x fdruh gSA3. muds }kjk mRikfnr lkexzh esa D;k xq.k vFkok =kqfV gS\4. izR;sd czkUM ds izfr miHkksäkvksa dh /kkj.kk D;k gS\21

5. vkids izfr}Unh dkSu lh cktkj uhfr dk iz;ksx djrs gSa\6. eq[; miHkksäk dkSu gS\mi;qZDr rqyukRed pkVZ ls m|eh dks viuh mRikn dh =kqfV] deh] 'kfä Hkkoh volj vkSj ,oe~ ladV vkSjgkfu dk Kku gksrk jgsxkA rHkh og vius iz;klksa esa miHkksäk lUrks"k vkSj mudh mi;ksfxrk dk /;ku j[k i;sxkAforj.k ek/;eO;kikj ds vH;kl ls m|eh vius miHkksäk rd lgh :i ls igqapus dh f<strong>of</strong>/k le>rk gSA dqN ifjfLFkkfr;ksaesa m|eh lh/ks miHkksäk rd ugha igqap ldrk] cgqr e/;LFk iz;qä gksrs gSaA vr% izkjEHk esa m|eh dh f<strong>of</strong>HkUu izdkjds e/;LFkksa ds lEidZ ls gksus okys ykHk&gkfu dk Kku izkIr djuk vfr vko';d gSAmRiknd miHkksäk mRikndnqdkunkj miHkksäk mRikndnqdkunkj miHkksäk nqdkunkjmiHkksäk cktkj oxhZdj.kcktkj f<strong>of</strong>HkUu izdkj ds vo;oksa ls feydj curk gSA ftuds vyx&vyx xq.k gksrs gSa tks fd f'k{kkjkstxkj] vk;]fLFkfr] ilUn] ukilUn] vkSj fopkjksa esa ,d nwljs ls fHkUu gSaA muesa ls lHkh yksx fdlh ,d mRiknds [kjhnnkj ugha gks ldrsAcktkj oxhZdj.k }kjk xzkgdksa ds lewg dks muds leku xq.kksa }kjk foHkä fd;k tkrk gS tks fd mRikn dsy{; lewg gksrs gSaAoxhZdj.k ds vk/kkj(i) HkkSxksfyd xzke] uxj] jkT;] ns'k] Hkkx] igkM+h ?kkVh] xzkeh.k] 'kgjh bR;kfnAftyk ftlesa m|e LFkkfir gSAHkkSxksfyd foHkktu(ii) tula[;k vk/kkfjrvk;q% cPpk] ;qok] o;Ld] cw

y/kq m|ksxksa esa dEI;wVj ,oa lwpuk rduhdizkjafHkd nkSj esa dEI;wVj dks oSKkfud ,oa lka[;dh; x.kuk djus ds fy, ,d mi;ksxh lk/ku ek=k ds :iesa ns[kk tkrk FkkA rRi'pkr ik;k x;k fd dEI;wVj dks lwpuvksa o vkadM+ksa ds LVksjst] izkslsflax ,oa iqu% mi;ksxgsrq Hkh iz;ksx fd;k tk ldrk gSA ;EI;wVj vkSj lapkj iz.kkyh dks tksM_dj bl izdkj dh lwpuk,a o vkadM+s ,dLFkku ls nwljs LDkku ij Hkstk tkuk Hkh laHko gks x;kA okn esa bldh mi;ksfxrk dk nk;jk oSKkfud leqnk; dsc

le; esa yksxksa dh thou 'kSyh dks cny Mkyk gSA ;gh ugha] f<strong>of</strong>HkUu O;olk;ksa esa yksxksa dks dke djus ds rjhdksadks Hkh izHkkfor O;olk;ksa esa yksxksa dks dke djus ds rjhdksa dks Hkh izHkkfor djus ds lkFk gh m|fe;ksa ds fy,vusdksa O;kikfjd lqfo/kk,a Hkh bl rduhd us iznku dj nh gSA vkt gj jkst u, m|ksx LFkkfir gks jgs gSaAmÙkjksÙkj ykHk vftZr djus ds fy, vkSj ,d u, cktkj ds fuekZ.k ds fy, m|eh bu rduhdksa dk mi;ksx dj jgsgSaA baVjusV dk mi;ksx djds m|eh vius mRikn dj jgs gSa A baVjusV dk mi;ksx djds m|eh vius mRikn <strong>of</strong>Mtkbu dks vR;ar de ykxr o le; esa nqfu;k Hkj esa igq¡p ldrs gSa vkSj ekax ds vuqlkj vkMZj izkIr dj ldrsgSaA ;g baVjusV ;k lwpuk rduhd Økafr dk ,d egRoiw.kZ o v/kqukru vk;ke gS ftls ^bySDVªkfud dkelZ^ ;k^bZ&dkelZ^ dgk tkrk gSAbZ&dkelZ esa O;fDr baVjusV }kjk fo'o ds fdlh Hkh dksus ls fdlh Hkh oLrq dh [kjhn Qjks[r ,oa Hkqxrkudj ldrk gSA bZ&dkelZ O;olk; laxr dks u, cktkj miyC/k djkus ds lkFk gh mRikn ds izpkj ,oa forj.k gsrqvf/kd volj] ykHk Hkh ^miyC/k djkrkgSA ijUrq blds lkFk gh izfr;ksfxrk esa gqbZ c

vkbZ- ,l- vks- -9000orZeku le; esa thou ds lHkh vk;keksa rFkk Lrjksa ij xq.krÙkk dh ckr dh tk jgh gSA fo'ks"kdj vkt dscnyrs ifjos'k esa xq.koÙkk dk egRo vkSj Hkh cus dk iz;kl fd;k tkrk gSA blh vUrj ds vk/kkjij laxBu esa vkbZ-,l-vks- ds fØ;kUo;u gsrq ;sktuk cuk;h tkrh gSSAf}rh; pj.k %&1. lkekU; izf'k{k.k dk;ZØe %& bl pj.k ds vUrxZr izf'k{k.k dk;ZØeksa ds ek/;e ls bl iwjh ;kstuk dslaca/k esa leLr lsodksa dh foLr`r tkudkjh iznku dh tkrh gSA ftlls laxBu fo'ks"k ds leLr lsodksa dks bl dk;Zgsrq O;ogkfjd :i ls rS;kj fd;k tkrk gSA bl vk/kkj ij gh Hkfo"; esa vkbZ-,l-vks- ds izHkkoh fØ;kUo;u lEHkogksrk gSA25

2. xq.koÙkk ;kstuk fØ;kUo;u izf'k{k.k %& bl dk;ZØe esa f<strong>of</strong>HkUu O;ogkfjd igyqvksa ij izf'k{k.k iznku fd;ktkrk gSA blds ek/;e ls fdlh laxBu fo'ks"k esa vkbZ-,l-vks- dsd izHkkoh fØ;kUo;u gsrq fdl izdkj ds ifjorZudh vko';drk gS rFkk xq.koÙkk ;kstuk ds lQy lapkyu gsrq fdl izdkj ds izi=k] izk:i] fu;e rFkk vU; rkSjrjhds cukus dh vko';drk gS ij tkudkjh iznku dh tkrh gSA3. vkUrfjd vkads{kd (Internal Auditor) izf'k{k.k dk;ZØe %& xq.koÙkk ekin.Mksa dks bl ;kstukfØ;kUo;u ds ek/;e ls fu/kkZfjr ekin.Mksa dk ifjikyu lqfu'fpr djkus gsrq le;&le; ij vkUrfjd vkads{k.k(Intarnal Auditor) djk;s tkus dh O;oLFkk gSA vr% bl O;oLFkk ds lqpk: :i ls lapkyu gsrq f<strong>of</strong>HkUu vkfMVfu;eksa rFkk ekin.Mksa dk fu/kkZfj.k Hkh bl ;kstuk esa djuk gksrk gSA ftlds fy;s laxByu fo'ks"k esa dqN fpfUgrvkUrfjd vkfMVjksa dks] vkfMV laca/kh f<strong>of</strong>HkUu fo"k;ksa tSls fd vfMV dh ;kstuk cukuk] vkfMV djuk] vkfMV djkukrFkk vkfMV ds O;ogkfjd igyqvksa ij izf'k{k.k iznku fd;k tkrk gSA4. vkfMVj@yhM vkfMVj izf'k{k.k dk;ZØe %& vkbZ-,l-vks- 9000 fu;e ds vuqlkj izR;sd 100 lsodksads mij ,d yhM vkfMVj dk gksuk visf{kr gsSA yhM vkfMVj ,d ;k T;knk gks ldrs gSa budks laxBu fo'ks"k dsvfrfjDr fo"k; ij vfrfjDr izf'k{k.k iznku fd;k tkrk gs rkfd vkUrfjd vkfMV izHkko'kkyh rjhds ls fd;k tkulEHko gksAr`rh; pj.k %&bl pj.k esa ;kstuk fØ;kUo;u lEcU/kh f<strong>of</strong>HkUu izys[kksa dks fodflr fd;k tkrk gS rFkk fØ;kUo;u dhizfØ;k ds izys[kksa dks mi;qDr ,oa izHkko'kkyh rjg ls ykxw djus gsrq fo'ks"k ijke'kZ l=k vk;ksftr fd;s tkrs gSaAprqFkZ pj.k %&fØ;kUo;u %& r`fr; pj.k esa LFkkfir dh tk jgh izfØ;k dk ,d iwoZ vkads{k.k (Audit) bl pj.k esafd;k tkrk gSAiape pj.k %&bl pj.k esa izek.khdj.k laLFkk ds p;u ds ckjs esa ijke'kZ fn;k tkrk gsA p;fur izek.khdj.k laLFkk }kjkizek.k i=k iznku fd;s tkus ds iwoZ dksbZ vU; dk;Z vFkok lq/kkj] ;fn vko';d gS rks muds ckjs esa Hkh ijkek'kZfn;k tkrk gSSAblds mijkkUr lHkh eukdksa dks mi;qDr ik;s tkus ij laxBu dks vkbZ-,l-vks- -9000 ds fu;ekuqlkj izekf.kr fd;ktkrk gSSAvkbZ-,l-vks- 9000 izfØ;k dks ykxw djus ds ykHk %&fdlh Hkh laLFkk laxVu esa vkbZ-,l-vks- 9000 izfØ;k ykxw djus ls laxBu dks fuEu ykHk gksrs gSa%&1. xkzgd dks %&& fo'oluh; ,oa HkjkslseUn mRikn& mUur vkiwfrZ& ek¡x ds vuqlkj lQyrk iwoZd vkiwfrZ dh lEHkkoukA& izfr;ksxh ewY;A& ifjorZu ds vuqdwy izfrfØ;kA2. laxBu dks %&& xq.koRrk ds vk/kkj ij mRikn ds vLohd`r gksus dh nj esa dehA& ifjpkyu ds mUur ifj.kkeA& izfrQy esa lkeatL;A& xzkgd dks csgrj larqf"VA& cktkj dh fgLlsnkjh esa o`f)A& f<strong>of</strong>u;kstu ds csgrj ykHkA3. deZpkfj;ksa dks %&& fu/kkZfjr dk;Z ;kstuk ,oa ftEesnkfj;kaA& fu/kkZfjr dk;Z esa larqfyr Lrj esa o`f)A& eukscy esa o`f)A& csgrj dk;Z djus dk okrkoj.k A& yxu 'khyrkA& vkRe xkSjo dk cks/kA4. vkiwfrZdrkZ ,oa lk>snkjksa dks %&& fLFkjrkA& fujUrj fodklA& lk>snkjh ds chp esa csgrj vkilh lkeatL;A5. lekt dks %&& fu;e ,oa dkuwuksa dk csgrj ifjikyuA26

&&lqj{kk ,oa LokLF; dh lEHkkoukvksa esa o`f)Ai;kZoj.k ij gksus okys dqizHkkoksa esa dehAvkbZ-,l-vks- ,oa ch-vkbZ-,l- esa vUrj1. vkbZ-,l-vks- b.Vjus'kuy LVS.MMZ vkxsZukbts'ku gS vFkkZr~A2. vkbZ-,l-vks- 9000 DokfyVh flLVe dk LVs.MMZ gS ;g ekud dsoy mRikn dh xq.koRrk rd gh lhfer ughagS cfYd e'khuksa dh l{kerk eSVhfj;y dh DokfyVh] cukus dk rjhdk ,oa cukus okys lsodksa dh dk;Zdq'kyrk ij Hkh/;ku nsrs gSaaA3. ;g laLFkk] laxBu ,oa bdkbZ dh ^dk;Ziz.kkyh^ dk ekud gSA4. vkbZ-,l-vks- 9000 LVS.MMZ dh 'kq:vkr 1987 esa dh xbZA5. vkbZ-,l-vks- 9000 izek.k i=k izkIr djus ds i'pkr Hkh le;&le; ij fu/kkZfjr ,oa ekU; izfØ;kvksa dkifjikyu fd;k tk jgk gS vFkok ugha] tkuus ds fy,] vkfMV fd;k tkrk gSA6. vkbZ-,l-vks- 9000 izek.k i=k izkIr gksus ij gekjk mRikn ,oa laxBu xq.koRrk esa vUrjkZ"Vªh; Lrj ij ekU;gksrk gSA1. Hkkjrh; ekud O;wjks jk"Vªh; Lrj dh ekud fu/kkZdjd laLFkk gSA2. ch-vkbZ-,l- ds ekud ddsoy mRikn dh xq.koRrk cuk, j[kus rd gh lhfer gSA3. ;g mRikn fo'ks"k dh xq.koRrk dk ekud gSA4. vkbZ-,l-vkbZ- dk izek.khdj.k ^vf/kfu;e 1952' ds vUrxZr cus fu;eksa ds vuqlkj eatwj fd;k tkrk gsA¼iwoZ esa ch-vkbZ-,l- dks- vkbZ-,l-vkbZ- ds :i esa tkuk tkrk FkkA½5. vkbZ-,l-vkbZ- esa xq.koÙkk lqfuf'pr djus gsrq le;&le; ij mRikn dk vkdfLed fujh{k.k fd;k tkrk gSA6. ch-vkbZ-,l- }kjk izekf.kr mRikn U;wure jk"Vªh; Lrj ij vo'; ekU; gksrk gSAvkbZ-,l-vks- izek.khdj.k izkIr djus ds óksr %&vkbZ-,l-vks- 9000 ds ekudksa dks ykxw djus ds fy, izekf.kr lykgdkj (Consultant) dh vko'drk gksrh gSA ;slykgdkj laxBu ds dk;Zuqlkj 'kqYd ysrs gSaA ;s lykgdkj vUrjkZ"Vªh; xq.koRrk ekudksa ds vqulkj fo'k"k:i lsizf'kf{kr gksrs gSa rFkk blh ds vk/kkj ij lykgdkj ds :i esa izekf.kr gksrs gSaA eq[; izek.khdj.k laLFkk bUgha dsek/;e ls vkbZ-,l-vks- 9000 iznku djrh gSA Hkkjr esa ,sls vusd lykgdkj miyC/k gSAmRiknu izcU/kfdlh Hkh mRiknu fØ;k esa ik¡p ^,e^ dk lkeatL; gksrk gS& eSu ¼O;fDr½] e'khu] eSVhfj;y ¼inkFkZ½ euh¼/kuh½] ekdsZV ¼cktkj½ bu ik¡pksa dk lgh lapkyu vPNk izcU/kd gh dj ldrk gSA bu ik¡pksa ckrksa ds vykok nwljhckrsa tks mRiknu ij izHkko Mkyrh gS] og gS mRiknu dk fMtkbu] dkj[kkus dh O;oLFkk] lkexzh dk izcU/k vkSjns[kHkky vkfnA bu lcdks ge bl rjg ls Øe okj j[k ldrs gSaA1. mRiknu dk fMtkbu2. e'khu dk pquko o ns[kHkkyA3. dkj[kkusa dh O;oLFkkA4. eky dk izcU/kA5. deZpkjh izcU/kA6. ns[kHkky vkfnA1. mRiknu dk fMtkbufMtkbu pqurs lr; rhu ckrksa dk /;ku vkidks j[kuk gS %&¼v½ fMtkbu ,slk gksuik pkfg, tks lqfo/kkiwoZd cu ldsA¼c½¼l½fMtkbu cukus ls lEcfU/kr lkexzh vklkuh ls miyC/k gksAmRiknu izfØ;k ljy gksAgks ldrk gS fd ,d fMtkbu esa lkjh ckrsa gks ysfdu yEcs le; ds nkSju og fMtkbu cukus esa ijs'kkuhgks] vr% bu lc ckrksa dk /;ku igys ls gh j[kuk pkfg,A2. e'khu dk pquko o ns[kHkkyvius m|ksx ds fy, izR;sd m|ksx o midj.k dk pquko ,oa [kjhnkjh djrs le; lEcfU/kr e'khu dstkudkj dh enn vo'; ysaA e'khu fo'ks"k ls lEcfU/kr yksxksa dks gh e'khuksa dk pquko djuk pkfg,Agj ,d e'khu dks ns[kHkky dh t:jr gksrh gSA izfrfnu@lkIrkfgd@ifj{kd@ekfld@okf"kZdvko';drkuqlkj mudh lQkbZ ,oa ejEer dh tkuh pkfg,A fdlh VwV&QwV dks QkSju Bhd djkuk pkfg,A vki [kqn27

gh vUnktk yxkb;s fd dkSu&dkSu ls vfrfjDr iqtsZ vkids m|e dh e'khuksa ds j[k&j[kko gsrq vko';d gSaA bldhiwoZ O;oLFkk dj ysus ls vkidk le; cpsxk vksj e'khuksa dh dk;Z {kerk c

fu;kZrd dSls cusafu;kZr gsrq opuc)rk] dqN lalk/kuksa] iawth rFkk mlds tksf[keksa ds ckjs esa ,d vPNh lw>cw> dhvko';drk gksrh gSA pfy, ns[ksa fd fu;kZr gS D;k\ ,d fu;kZrd f<strong>of</strong>uekZrk ¼,d f<strong>of</strong>uekZrk tks fd mRiknksa dksmRikfnd djrk gS vkSj fu;kZr djrk gS½ gks ldrk gS ;k O;kikjh fu;kZrd ¼,d O;fDr tks fd f<strong>of</strong>uekZrkvksa lsmRiknksa dh [kjhn dj fu;kZr djrk gS½fu;kZr djuk^ Hkkjr esa fcØh djus tSlk gh gSA nksuksa ds ekSfyd dne yxHkx ,d tSls gh gS] vFkkZr~mRikn ;k lsok dh fcØhA Hkkjr esa fcØh djus rFkk Hkkjr ds ckgj fu;kZr djus ds chp dwN izeq[k vUrj gS tSlsfd izR;sd ns'k esa fu;kZrd miHkksäkvksa dks lh/ks fu;kZr u dj ^b.VjehfM;sV Iys;lZ^ ds ek/;e ls djrs gSaA lclsigys bl ;kstuk esa vnk;xh fds fy, eqæk&f<strong>of</strong>u;e dh t:jr gksrh gS] f<strong>of</strong>HkUu vnk;xh f<strong>of</strong>/k;ksa dk iz;ksx blesagksrk gS] lkekU;r;k vkn;xh dh izkfIr vkids rFkk vk;krd ds ns'k esa cSadks }kjk fu/kkZfjr izfØ;k }kjk lapkfyrgksrh gSA blds vyko] vkidk mRikn varjkZz"Vªh; cktkj] ogka ds okrkoj.k ¼i;kZoj.k&tyok;q½ miHkksDrkdh :fp]ifjos'k bR;kfn ds vuqlkj ^mfpr^ gksuk pkfg,A blds vykok] fu;kZr djus esa izk;% ukS&ifjogu ds fy, vk;krdns'k esa eky ds ches ds laca/k esa vfrfjDr ykxrsa 'kkfey gksrh gSaA fu;kZr ij lheh 'kqYd rFkk vk;kr djus okysns'kksa ds dj Hkh ykxw gksrs gSaAfu;kZr djus esa D;k tksf[kemRikn ds fu;kZr esa dbZ izdkj ds tksf[ke gsa] tSls fd] foÙkh; tksf[ke¼eky ds ukS&ifjogu ds cknxSj&vnk;xh½] O;kikj tksf[ke] f<strong>of</strong>/kd tksf[ke ¼f<strong>of</strong>HkUu O;kikfjd f<strong>of</strong>/k;ksa rFkk f<strong>of</strong>u;eu ls lacf/kr½] jktuSfrdtksf[ke ¼jktuSfrd vfLFkjrk] vFkZ O;oLFkk uhfr esa izeq[k cnyko yk ldrh gS½] jk"Vªh;dj.k] oS;fDRo vf/kdkjksa dhdeh] bR;kfnA Hkkoh fu;kZrd dks bu lHkh izdkj ds tksf[ke dks /;ku esa j[kuk pkfg, rFkk ,sls tksf[keksa dks dedjus ds fy, mfpr dk;Zuhfr viukuh pkfg,Afu;kZr ds fy, ekdsZfVax ;kstukfu;kZr djus esa nwljk dne ekdsZfVax ls lacaf/kr ;kstuk dks fodflr djuk gSA cgqr fons'kh ekdsZV Hkkj dscktkj ls cgqr vyx gSA fHkUurkvksa ds eq[; dkj.kksa esa tyok;q rFkk i;kZoj.k] lkekftd rFkk laklÑfrd ifjos'k]dPps eky dh LFkkuh; miyC/krk] mRikn [kjhn djus dh {kerk esa varj] fons'kh eqæk dh miyC/krk rFkk ljdkjhvk;kr&uhfr bR;kfn 'kkfey gSA bu fHkUurkvksa dks le>dj fu;kZr gsrq ,d ekdsZV fjlpZ ij vk/kkfjr ;kstukfu;kZrdksa dks mfpr ykHk iznku djrh gSaAfu;kZr ds fy, ekdZZsV fjlpZvius mRikn dk lQyrkiwoZd fu;kZr djus ds fy, vkidks fons'kh cktkjksa ds v/;;u dh vko';drk gSrkfd fu;kZr djus ds voljksa rFkk ^ck/kkvksa^ dk irk yxkus ds lkFkk&lkFk Hkkoh [kjhnnkjksa rFkk miHkksDrvksa dk Hkhirk yxk;k tk ldsA ekdsZV fjlpZ ;g r; djus esa lgk;rk djrk gS fd dkSu ls fons'kh cktkj esa mRiknksa dscsgrj fu;kZr dh laHkkouk gSA ,d pj.kc) ekdsZV fjlpZ esa ewyr% Hkkoh cktkj dh LØhfuax] yf{kr cktkjksa dkijh{k.k dj mfpr fu"d"kksZ ij igqapuk bR;kfn 'kkfey gSA blesa fu;kZr] vk;kr] ekax] vkadM+s] cktkj 'ks;j] ck/kk,a¼VSfjQ rFkk ukWu VSfjQ½ fu;kZr gsrq Hkkjrh; rFkk fons'kh izksRlkgu] bR;kfn dk fo'ys'k"k.k 'kkfey gSA laca) vkadM+ksadk fo'ys"k.k djus ds ckn gh ;g fu"d"kZ fudkyuk ljy gks tkrk gS fd fdlh f<strong>of</strong>'k"V mRikn ds fu;kZr ds fy,varjkZZ"Vªh; txr esa dkSu&dkSu ls mfpr ekdsZV gSaAfu;kZr ekdsZfVax izos'k gsrq dk;Zfufr;k¡izR;sd pqus x;s ekdsZV esa izos'k ikus gsrq ,d f<strong>of</strong>'k"V dk;Zfufr viukus dh vko';drk gksrh gSA vki ,df<strong>of</strong>'k"V dk;Zuhfr ds vHkko esa pqus x;s cktkj dh miyC/krk {kerk dk iwjk Qk;nk vius fu;kZr gsrq ugha mBk ldsaxs;k vki ,slh xyfr;ka dj ldrs gSA tks vkidks egaxh iM+sA fu;kZr ekdsZV esa izos'k dk;Zfufr ds rgr pkj eq[;fcUnqvksa dks /;ku esa t:j j[kk tkuk pkfg,A1. forj.k dk;ZuhfrmRikn forj.k dls fy, eq[; fodYi gS%&miHkksDrkvksa dkd lh/ks fcØhA,tsaVksa ;k forjdksa ds ek/;e ls fcØhAfons'kh lsYl LVkWQ dh lsok,sa ysukAfons'kh lsYl vkQWlksa dh LFkkiukA29

fons'kh la;qDr miØe ;k NwVksa dh LFkkiukA^LFkkuh; ,tsaVksa rFkk forjdksa^ ;k ^lh/ksfcØh^ dk izdkj vf/kdrj iz;ksx esa yk;k tkrk gSA11. izpkj dh dk;Zuhfr;fn vki igys ls fons'k esa ugha tkus tkrs gSa rks vkidks daiuh rFkk mlds mRiknksa ds izpkj djus dhvko';drk gksxhA lkeU;r% ftruk vki izpkj&izlkj djsaxs] mruk gh vf/kd vkids fu;kZr ij vuqddwy izHkkogksxkA vkidks yf{kr cktkjksa esa vius mRiknksa dks ifjfpr djokus ds laca/k esa izpkj&izlkj dh vko';drk gksxhAfons'k esa fodYi lkekU;r% ogh gS tks fd ?kjsyw rkSj ij gS& daiuh dk csctst] lh/ks i=kkpkj ¼fu;fer ;kbZ&esy½ VsyhekdsZfVsax] izsl fjyht] l'kqYd foKkiu] VsªM 'kks esa Hkkx ysuk rFkk lsYl nkSjs] fu;kZr Mk;jsDVªht esalwphc) fd;k tkuk bR;kfnAIII. ewY; fu/kkZj.k uhfrfu;kZr cktkj esa ftl ewY; ij vki viuk mRikn cspuk pkgrs gSa] mlesa vkn'kZ :i ls lHkh ykxrsa 'kkfeygksus ds lkFk&lkFk og izfrLi/kkZRed Hkh gksuh pkfg,A lkFk gh lkFk ;g [kjhnnkjksa dks vkdf"kZr djus okyh rFkkykHk iznku djus okyh gksuh pkfg,A ;g t:jh ugha fd ,d cktkj ds fy, mi;qDr ewY; vU; cktkjksa esa Hkh lghgksaA cktkj pkgs dqN Hkh gks] ewY; fu/kkZj.k izfØ;k ^mRiknu dh ewy bdkbZ ykxr^ ds llkFk 'kq: gksuh pkfg,Aykxr ls uhps ewY; r; djuk vkfFkZd :i ls le>nkjh ughsa gSSA tc vkius ,d ckj ewy bdkbZ ij ykxr r; djyh gS] rks mlls vf/kd ewY; dk r; djuk cktkj ds viukus ij fuHkZj gS vFkkZr~ og ewY; ftls cktkj eatwjdjsxkA lkekU;r% ;g cktkj f<strong>of</strong>'k"V xq.k tSls u;k vFkok ,dek=k ] Js"B xq.koRrk] czk.M vf/kekU;rk bR;kfn tSlhckrksa ij vk/kkfjr gSAIV LFkkfud uhfrvf/kla[; ns'kksa esa Hkk"kk,a] lkaLÑfrd ewY;] :fp;ka] dkjksckjh i)fr;ka] vk;s Lrj] i;kZoj.k laca/kh fLFkfr;ka]mRiknu ekud] f<strong>of</strong>/kd vko';drk,a bR;kfn fHkUu gksrh gSaA bu lHkh ls izeq[k fcØh izHkkfor gksrh gSaA f<strong>of</strong>HkUucktkjksa esa lQy gksus ds fy, vkidks mu ckrksa dk /;ku j[krs gq, vious mRiknu vFkok lsok dks LFkkuh; ?kVdksads vuq:i

fu;kZr dks ljy cukuk ek=k HkkM+k QkjoMZjfu;kZr nLrkost ,oa ukS&ifjogu vko';drkvksa dk vuqikyu djus gsrq fu;kZrd ekyHkkM+k QkjoMZj dksvius ,tsUV ds :i esa fu;qfDr dj mudh lsokvksa dks izkIr dj ldrs gSaA ,d varjkZ"Vªh; ekyHkkM+k QkjokMZj oggsS] tks fdlh leqæikj ns'k dks eky Hkstus dk dke djrk gSA ;s ,tsUVksa fons'kksa d fu;kZr fu;esks ,oa f<strong>of</strong>u;eksa]Hkkjr ljdkj ds fu;kZr fu;eksa] ukS&ifjogu ds

FOOD PRESERVATIONWHAT ?“ ANY OPERATION WHICH IS CARRIED OUT TOPREVENT THE UNDESIRABLE CHANGE OF FOOD TOBRING OUT THE DESIRABLE CHANGE IN FOODPRODUCTS.”WHY PRESERVE ?1.TO INCRESE THE SHELF LIFE OF FOOD2.MAKE AVAILABLE IN OFF SEASON OR ALL YEAR AROUND3. MAKE AVAILABLE IN AERAS WHERE IT IS NOT PRODUCE4.TO FACILITATE HANDLING5.TO REDUCE THE WASTAGE OF SURPLUS FOODBEFORE PRESERVATION POINTS TO KEEP IN MIND ?1.POTABLE2.NUTRITIOUS3.SAFE4.STABLE/ STORAGE5.COST SHULD BE LOWSPOILAGE WHY ?1.GROWTH & ACTIVITY OF MICROORGANISIM.2.CHEMICAL CHANGE--- ENZYMATIC ETC.3.BIOLOGICAL AGENT—INSECT,RODENTS ETC.4.PHYSICAL CHANGE SUCH AS THOSE CAUSED BYFREEZING , BURNING, DRYING, PRESSURE ETC.32

CLASSIFICATION OF FOOD ON THE BASES OF SHELFLIFE:1.PERISHABLE-=1-7 DAYS MEAT,FISH,POULTRY, SOMEF&V. ETC.2.SEMI-PERISHABLE=1-7 WEEKS POTATOES,APPLE, ETC.3. SHELF STABLE=MONTHS OR YEARSUGER,FLOUR,DRYBEANS.DRYFRUITS ETC.METHODS OF FOOD PRESERVATION:1.ASEPSIS OR KEEPING OUT MICROORGANISM2.REMOVAL OF MO BY FILTRATION3.BY CREATING ANAEROBIC CONDITION4.BY CREATING MA/CA (MAP)5. LOW TEMP.a.REFRIGARATION` b.FREEZING6.HIGH TEMP.a.BLANCHING-MILDEST FORM OF HEAT-INACTIVTEENZYME & MO. OF F&Vb.PASTURIZATION-MILD HEAT , MO NO. REDUCE-REFRIGERATION.c.COMMERCIAL STERILIZATION-ALL PATHOGENIC&TOXIN FORMING MO DESTROYED.d.STERILIZATION-COMPLETE DESTRUCTION OFMO.(AT 121oC for 15 MIN.33

7.REMOVAL OF WATERa.DRYING OR DEHYDRATIONb.CONCENTRATION8.PRESERVATIVEa.NATURAL1.SALT2.SPICE3.CONDIMENTS4.SUGER ETC.b.ARTIFICIAL1.ACID- ACETIC ACID ,TARTRIC ACID ETC.2.SALTS OF BENZOIC ACID- Na-BENZOATE3.SO2 BY POT. METABY SULPHITE9.CANNING OR THERMAL PROCESSING:a. SELECTION OF RMb. SORTING &GRADINGc. CLEANINGd. PREPERATION OF RMe. BLEANCHING –BY WATER,STEAM,HOT AIR ETC.f. FILLING OF RM IN CANS- DRAINED WT.>50%g. COVERING WITH LIQUIDh. EXHAUSTING- BY HEAT, MECHNICAL,STEAMINJECTIONi. SEALING OR AIR TIGHTj. PROCESSING-TIME-TEMP COMBINATIONk. COOLINGl. STORAGE34

CHARECTERISTICS OF FEW POPULAR FRUIT ANDVEGETABLE PRODUCTS BEING MANUFACTUREDUNDER F.& V. PROCESSING INDUSTRY1.JAM2.JELLY3.MARMALADE4.SQUASHES:It is a mixture <strong>of</strong> fruit and suger cooked to the consistency <strong>of</strong> gelform.It is neither syrup nor gel and contains fruit pulp evenly held.It should have true fruit flavour ,kept well and should not crystalisesuger.: It is formed by cooking a clear fruit extract with suger to theconsistency <strong>of</strong> gel . A perfect jelly should be sparkinglytransparent and should not be gummy and sticky. It should be firmenough to retain and sharp edge when cut by knife.:Jelly+ shredded peels suspended: Fruit juice contaning a moderate amont <strong>of</strong> fruit pulp and suitablyformulated with suger and acid for proper taste.The fruit juice afterextraction is strained through a stainless steel sieve <strong>of</strong> 25 to 30mesh. Suger and citric acid are added in appropriate quantity.5.FRUIT PRESERVE: Preserve are made from fully matured fruits <strong>of</strong> suitable varietyand quality by cooking with suger either in whole in large pieces.6.FRUIT CANDY : Fruit candy is prepared almost in the same manner as preserve .The fruits are drained away from syrup ,washed and dried.7. TOMATO SAUCE: Washed tomato are bleanched ,peeled and chopped. Add suger,ground chilli and chopped onion . Keep a bag with contaningmace,cinamen, cumin, cardamom, black pepper, and ground ginger. boil the whole mass to a thick consistency. Add vinegar and boil.Cool.8.PICKLE: Pickling is done in two stage namely (A) curing which consist <strong>of</strong>salting with fermentation or without fermentation and (B) finishingand packing . In the pickling <strong>of</strong> F & V ,salt , vinegar, lactic acid ,spices and oil are used depending on local taste.35

PERMITTED PRESERVATIVE IN FRUIT PRODUCTS(AS PER FPO,1955)a. BENZOIC ACID OR SALT THEREOF.(Na-BENZOATE)b.SULHUROUS ACID OR SALT THEREOF (KMS)1ppm KMS= 2ppm SO2 & 1ppm Na-B= 1ppm B. ACID ( 1ppm= 1mg/Kg)FRUIT PRODUCTS PRESERVATIVE ppm1.F & F PULP OR JUICEa.CHERRIES KMS 2500b.STRABERRIES &RUSPBERRIES KMS 1000c.OTHER FRUIT KMS 5002.F JUICE CONCENTRATE KMS 7503.DRIED Fa.APRICOTS,PEACHES,APPLESPEARS & OTHERS KMS 1000b.RAISINS KMS 3754.SQUASHES,CRUSHES,F SYRUPSCORDIALS, KMS 175OrNaB 6005.JAM,MARMALADE,PRESERVE,JELLY KMS 20ORNaB 2006.PICKLES,CHUTNEY KMS 50ORNaB 2607.TOMATO &OTHER SAUCES NaB 7508.TOMATO PUREE & PASTE NaB 2509.DEHYDRATED VEGETABLES KMS 100010.SYRUP & SHARBTAS KMS 175ORNaB 600COLOR(NOT MORE THEN 100ppm IN F &V )1. NATURALcarmine,carotinoid,chlorophyll,lact<strong>of</strong>lavin,caramel,annatto,ratanjot,saffron,curcu-min.2. ARTIFICIAL-RED-carmosine,erythrosineYELLO-tartarzineBLUE-indigo carmineGREEN-greenS, Fast Green FCF36

FOOD PACKAGINGWHAT ?“ -AN INTEGRAL PART OF PRODUCTION.-PART OF PHYSICAL DISTRIBUTION-A TOOL FOR MARKETING”FUNCTIONS OF PACKAGE ?1.TO CONTAIN2.TO PRESERVE3. TO PROTECT4.TO PRESENT5.TO DISPENSEBEFORE PACKAGE POINTS TO KEEP IN MIND ?- PACKAGE IS SELECTED IN ACCORDANCEWITH THE PRODUCT CHARACTERISTICSPACKAGING CHARECTERISTIC OF A PRODUCT ARE:1. PHYSICAL1.PHYSICAL STATE2.WEIGHT3.STABILITY4.RIGIDITY5.SURFACE FINISH2. PHYSICO- CHEMICAL- EFFECT OF1. MOISTURE2. OXYGEN3. MOULD-BACTERIA, FUNGI4. AMBIENT TEMPRATURE37

PACKAGE IS SELECTED TAKING INTO ACCOUNT THENATURE OF PROTECTION NEEDED.OTHER ATTRIBUTES OF A PACKAGE ARE ?1.EASY TO OPEN2.EASY TO CLOSE.3.EASY TO DISPOSE OF .4.EASY TO DISPENSE5. EASY TO RECYCLE6. EASY TO IDENTIFY7. TO INFORM8. FOR EYE APPEALBEFORE DESIGNING THE PACK! POINTS TO KEPT INMIND!1. PROCESS OF MANUFACTURE OF THE PRODUCT2. MACHINERY USED FOR PACKAGING OPERATIONS3. MACHINEBILITY OF THE MATERIAL4. SCALE OF OPERATIONFROM THE POINT OF VIEW OF STORAGE, HANDLINGAND TRANPORTATION, THE PACKAGE SHOULD BE:1. Easy to handle2. Provided with handling facilities like lifting hooks etc.3. Amenable to quick examination <strong>of</strong> contents4. easy to stack38

PACKAGE FOR FOOD PRODUCTS1. TIN PLATE(CAN)2. ALUMINIUM CONTANER3. AL- FOIL4. PAPER –BROWN,GREASEPROOF,COATED WAX ETC.5. CORRUGATED BOX6. PLASTIC- POLYETHYLENE-HMHD,LD, SHRINKABLEFILM, POLYPROPYLENE, POLYESTER FOR FILM.7. GLASS BOTTLE.8. JUTE/ COTTON TEXTILE9. BLISTER PACKAGING-using foil& PVC and paperboard10. SKIN PACKING-using pp shrink films11. PET & PVC BOTTLES- STRETCH BLOW MOULDED12. MULTILAYER PLASTIC – THREE TO FIVE LAYERS13. METALISED BOPP AND CELLOPHANE14. EDIBLE OIL PACKAGING IN POUCHESOFPLASTICS15. TETRAPACK( FRUTI) AND TETRA BRIK ( AMUL)16. THERMOFORMED PACKAGES OF PROCESSEDFOODS17. FORMED CONTANERS FOR FOODS- e.g.YOGHURT, ICECREAM18. “TWIST-ON TWIST-OFF” CAP OF TINPLATE FORGLASS BOTTLE- LUG FINISH19. CONTAINERS FOR FAST FOODS.39

FLOW CHART FOR THE PREPARATION OF TOMATO SOUCE/ KETCHUPTOMATOES (RED& MATURE )|WASHING|CRUSHING IN FRUIT MILL|CRUSHED PULP HEATFOR 5 MIN. AT 85oC|PASS THROUGH PULPER-----SEPARATE SEEDS &SKIN|JUICE|WEIGH & BOIL|ADD SUGER & SPICE TIED IN A BAG|ADD SALT|COUNTINUE BOILING TILL 28*BRIX|STOP BOILING AT 28* BRIX AND ADD ACETIC ACID&SODIUM BENZOATE|FILL HOT IN PRESTERILISED GLASS BOTTLESTHEN SEAL &STORE AT ROOM TEMP.RECIPE: FOR FINAL PRODUCT KETCHUP SAUCETOMATO JUICE (HOT) :2.5 Kg. :10 Kg . :10 Kg.ONION (CHOPPED ) :20 Gm. :118 Gm. :100 Gm.GARLIC( CHOPPED ) :2 Gm. :10 Gm. :10 Gm.CLOVE(DEVOID OF HEAT):1 Gm. :5 Gm. :4 Gm.SMALL CARDAMOM :1 Gm. :2 Gm. :1 Gm.BLACK PEPPER :1Gm. :2 Gm. :1 Gm.CUMIN :1 Gm. :2 Gm. :1 Gm.MACE :1 Gm. :1 Gm. :1 Gm.CINNAMOM :1 Gm. :5 Gm. :4 Gm.SUGAR :200 Gm. :583 Gm. :748 Gm.SALT :20 Gm. :92 Gm :110 Gm..RED CHILLI POWER :2 Gm. :2 Gm. :5 Gm.GLACIAL ACETIC ACID :4 ml. :23 ml :20 ml.SODIUM BENZOATE : 0.85 Gm. :3.7 Gm. :4.29 Gm.FINAL BATCH WEIGHT :1 Kg. :4.2 Kg. :4.85 Kg.SPECIFICATIONSTSS :28* BRIXACIDITY :1.2 %SOD. BENZOATE :750 ppm40

FLOW CHART FOR THE PREPARATION OF GUAVA JELLYGUAVA|WASHING|CUT IN THIN SLICES|BOIL WITH WATER FOR 45 MIN.| (GUAVA: WATER::: 1 :2 )STRAIN THE CLEAR EXTRACT|KEEP IT FOR CLARIFICATION (BY SETTING METHOD)|BOIL &ADD SUGER|AGAIN PASS THROUGH MUSLIN CLOTH|BOIL TILL 65* BRIX|ADD SODIUM BENZOATE| AN ALSO ADD COLOR & FLOVOUR )FILL HOT IN PRESTERILISED BOTTLES.|COOL& STORERECIPE: FOR FINAL PRODUCTGUAVA EXTRACTSUGERCITRIC ACIDSOD. BENZOATE:1 Kg.:0.750 Kg.:6 Gm.:0.2 TGm.SPECIFICATIONSTSS :65*BRIXFRUIT CONTENT :45%ACIDITY :0.55 %SOD. BENZOATE :200ppm.41

FLOW CHART FOR THE PREPARATION OF CHILLI SAUCE (GREEN )CHILLI ( FULLY DEVELOPED ,GREEN ,FRESH)|WASHING|CRUSHING & PLACED IN A PANADD ONION,GARLIC, |GINGER,PEELED }--------- |POTATO& TOMATO |ADD ATER IN ORDER TO SOFTEN|BOIL & EXTRACT THE JUICE BY SEIVE|BOIL & ADD SALT ,SUGAR,& JEERA POWDER|ADD GARAM MASALA|ADD SODIUM BENZOATE & ACETIC ACID &MIX THOROUGHLY|POUR IN TO PRESTERILISED BOTTLES UP TO BRIM&CLOSE THE BOTTLE AND SEAL IMMEDIATELYRECIPE: FOR FINAL PRODUCTCHILLI:1 Kg.JEERA POWDER :30 Gm.PEELED POTATO(GRATED) :200 GmTOMATO (GRATED ) :250 Gm.GARAM MASALA:5 Gm.SUGAR:100 Gm.SODIUM BENZOATE:1 Gm.ACETIC ACID:15 ml OR 3 TEASPONSONION:100 Gm.GARLIC:25 Gm.GINGER:25 Gm.42

FLOW CHART FOR THE PREPARATION OF MIXED FRUIT JAMFRUIT (PINEAPPLE,GRAPES,BANANA,PAPAYA)|WASHING| (Peeling <strong>of</strong> some fruit)CRUSHING IN FRUIT MILL|HEATING OF PULP FOR 5 MIN.|PASS THROUGH PULPER|------------- SEPARATE SKIN & SEEDSFRUIT PULP|WEIGH & BOIL|ADD SUGAR &BOIL FOR 10 MIN.|ADD PECTIN AS 4 % SOLUTION|STOP BOILING AT 68* BRIX|ADD CITRIC ACID & SODIUM BENZOATE|ADD COLOR & FLOVOUR|FILL HOT AT 90o C IN PRESTERILISED GLASSBOTTLES|SEAL & ALLOW TO SET OVER NIGHTRECIPE: FOR 1 Kg FINAL PRODUCTFRUIT PULP :900 GM. 4 % PECTINSUGAR :1.250 Kg. 12 Gm. PECTIN +40 Gm.SUGERPECTIN :12 Gm. | (3 TIMES App.)CITRIC ACID :6 Gm. MIX WELLCOLOR(CARMOSINE) :0.2 Gm. |SOD. BENZOATE :0.5 Gm. ADD 300 ml WATERESSENCE\FLOVOUR :1.25 ml. |(Orange,pineapple , strawberry )MIX WELL|SPECIFICATIONSREADY 4 % PECTIN SOLUTION43

TSS:68* BRIXFRUIT CONTENT :45 %ACIDITY :0.55 %PERMITTED COLOR :100 ppmSODIUM BENZOATE :200 ppmFLOW CHART FOR THE PREPARATION OF SQUASH (ORANGE & LIME)PREPARE SYRUP ORANGE JUICE EXTRACT (BY JUICER )ADD SUGAR+ WATER (Cal.) || |BOIL || |ADD CITRIC ACID (Cal.)|---REMOVE SEED &| | SKIN PIECESFILTER BY MUSLIN CLOTH || |COOL TO ROOM TEMP.------------------------------------- ||MIXING|ADD COLOR + FLOVOUR(mix well in water & then add )|ADD PRESERVATIVE(frist mix in smallquantity <strong>of</strong> hot water & then add )|MIX THE ENTIRE MASS BY STRIRRING|FILL IN PRE-STERILISED BOTTLERECIPE: FOR FINAL PRODUCTJUICE (ORANGE/LIME ) :500 ml.SUGAR:750 Gm.CITRIC ACID:30 Gm.WATER:750 Gm.SOD. BENZOATE :1 Gm.ESSENCE (ORANGE/LIME) :5-10 ml.COLOR:Pince.(app.)(FOR ORANGE RED COLOR-----SUNSET YELLOW (USE 0.1 % IN DISTT. WATER )(FOR LIME YELLOW COLOR----TARTRAZINE (USE 0.1 % SOL. IN DISTT.WATER)SPECIFICATIONSTSS :40MINIMUM % OF FRUIT JUICE IN FINAL PRODUCT :25%44

FLOW CHART FOR THE PREPARATION OF MIXED PICKLERECIPE: FOR FINAL PRODUCTVEGETABLE|WASH & CUT IN TO SMALL PIECES|BLANCH THE VEG. IN BOILING WATER FOR 5-6 MIN.|

FLOW CHART FOR THE PREPARATION OF PICKLES IN OILLIME OR MANGO| |WASHWASH| |CUT IN TO 4 PIECECUT IN TO SLICES (longitudinally)| |ADD SALT (in alternate layers in big jars) KEEP THE SLICE IN TO 2-3 %| SALT SOLUTION (to prevent| blacking <strong>of</strong> the cut surface)COVER WITH MUSLIN CLOTH |&PLACE IN SUNLIGHT FOR A WEEK || (s<strong>of</strong>t & yellow skin turns MIX THE SLICES WITH SALT| light brown ) | (in alternate layer)MIX OTHER INGRADIENT WITH PIECES LEFT FOR 4-5 DAYS(till slice turns| pale yellow)SMEAR THEM WITH LITTLE OIL || MIX OTHWER| INGRADIENT&SMEAR THE| WITH LITTLE OIL| OR ||-----------------------------------------------------------------||PACK IN GLASS BOTTLES &COVERED WITH THIN LAYER OF OIL|PLACE FOR 2-3 DAYS|READY TO EAT (STORE )RECIPE: FOR FINAL PRODUCTFOR LIMEFOR MANGOLIME :1 Kg. MANGO SLICE :1 Kg.SALT :250 Gm. SALT :250 Gm.CORIANDER :8 Gm.(mildy rosted & powdered) FENUGREEK :125 Gm.(ground)CUMIN :6 Gm. BLACK CUMIN :125 Gm.(,,)FENUGREEK :10 Gm. (powder)TURMARIC POWDER:32 Gm.TURMARIC :4 Gm.(powder) BLACK PEPPER :32 Gm.OIL :200 Gm. SAUNUF :28 Gm.OIL:200 Gm.46

FLOW CHART FOR THE PREPARATION OF PAPADSEIVE THE BIRI DAL POWDERMAKE SOLUTION OF| WATER & ASHAFOITIDAADD CHILLI POWDER ,SALT, |SODA, WHITE GINGLY & |MIX WELL || || || ||------------------------------- MIX---------------------------- |||MIX & NEAD IT MAKE HARD DAUGH||ADD LITTLE OIL KNEAD IT & MAKEIT SOFT & LEFT FOR 30 MIN.||DEVIDE IN TO BALLS & ROLL THEMWITH RICE POWDER||DRY & PACK IN POLYTHENE BAGSRECIPE: FOR FINAL PRODUCTBLACK GRAM DAL( URED orBIRI )HING or ASHAFOITIDACHILLY POWDERSALTSODA (NaHCO3)WHITE GINGLYRICE POWDERWATER:1 Kg:10 Gm.:20 Gm.:30 Gm.:30 Gm.:100 Gm.:200 Gm.:AS PER REQUIREMENT.47

GUIDELINES FOR SETTING UP OF UNITUNDER FRUIT PRODUCTS ORDERNo person shall carry on the business <strong>of</strong> a manufacture <strong>of</strong> fruit products including synthetic syrups,synthetic vinegar and aerated sweetened beverages except under and in accordance with the terms<strong>of</strong> an effective license granted to him under FPO.Category-wise area requirement, annual production limit and license fee for one terms or part there<strong>of</strong>(Ref. Clause 5(2) and part I(B) <strong>of</strong> the Second Schedule <strong>of</strong> Fruit Products Order, 1955Category For manufacturingFor storage Licence fees Annual productionand <strong>of</strong>fice for one term permissible perpremises purpose or part there<strong>of</strong> calendar year(In Sq. (In sq.metres) metres)Home scale `B’ 25 25 Rs.100/- Upto 10 M.T.Cottage scale 60 60 Rs.250/- Above 10 M.T. but lessthan 50 M.T.Small scale `A’ 100 100 Rs.400/- Above 50 M.T. but lessthan 100 M.T. withinstalled capacity notexceeding 1 M.T./day.Small scale `B’ 150 150 Rs.600/- Below 250 M.T. withinstalled capacity notexceeding 2 M.T. per day.Large scale 300 300 Rs.1500/ Above 250 M.T. withinstalled capacityexceeding 2 M.T. per day.Note :(1)Area occupied by machinery shall not be more than 50% <strong>of</strong> the manufacturing area.(2) The minimum height <strong>of</strong> the factory premises under Home Scale `B’ and Cottage Scalecategories is 10 feet and for small scale & large scale categories 14 feet.Every manufacturer shall manufacture fruit products in conformity with the sanitaryrequirements and appropriate standards <strong>of</strong> quality and composition specified in the SecondSchedule <strong>of</strong> FPO.The Second SchedulePart 1(a) : Sanitary requirements <strong>of</strong> a factory <strong>of</strong>fruit products1. The Premises shall be adequately lighted, ventilated & cleaned by whitewashing/colour washing or oil painting.2. Windows & all openings shall be well screened with wire-mesh & the doors fitted withautomatic closing springs, ro<strong>of</strong> shall be permanent, floor cemented.3. The equipments and the factory shall not be used for manufacture <strong>of</strong> repugnantproducts like fish, meat, eggs etc. However, permission may be granted as a specialcase if arrangements are made for disinfection <strong>of</strong> premises after changing from meatproducts to fruit products (one month idle gap will be required for changeover).4. The premises shall be located in a sanitary place with open surroundings, preferablyin industrial area/estates. The premises shall not be used as or communicateddirectly with residence.5. Adequate arrangements for cleaning equipments, machinery, containers tables andraw materials shall be provided.48

6. Copperm brass or iron equipments, containers or vessels are not permitted, in thepreparation, packing or storage <strong>of</strong> fruit products, only aluminium, stainless steel,glass or tins equipment are allowed.7. The water used shall be potable and shall be got examined chemically andbacteriologically by a public Health Laboratory (if no municipal water is available atthe premises). The water sample should be drawn for such examination by the publicHealth Authority <strong>of</strong> the area where the premises is located or should be drawn in thepresence <strong>of</strong> the above authority. Free following tap water <strong>of</strong> 1 kilo litre per day shallbe made available.8. Adequate drainage system and provisions for disposal <strong>of</strong> refuse shall be made.9. Sufficient number <strong>of</strong> latrine & urinals shall be provided for workers.10. Wherever cooking is done on open fire, proper outlets for so smoke/steam etc. likechimney, exhaust fan etc. shall be provided.11. The workers engaged in the factory shall be healthy and shall be medicallyexamined, inoculated and vaccinated whenever required.12. The workers shall be provided with aprons, head-wars gloves etc. and shall bepersonally neat and tidy.Part 1(B) : Qualifications <strong>of</strong> technical staffProduction shall be supervised by a person possessing one <strong>of</strong> the following qualifications:Small scale : (1) B.Sc. with Chemistry/Agriculture as one <strong>of</strong> the subjects.(2) A Diploma or a certificate in fruit preservation or a course <strong>of</strong> at least 3 monthsduration from a recognised institution.Large scale : (1) B.Sc.(Tech.) with Food Technology/Chemical Engineering with at leastone year experience in fruit preservation factory.(2) B.Sc. with CFTRI Diploma or Diploma <strong>of</strong> Kalamassery (KeralaGovernment) Polytechnic.(3) B.Sc. with Chemistry/Agriculture with three years experience in fruitpreservation factory.49

Minimum equipments & machinery for unit operation1. Washing <strong>of</strong> raw materials 1) Rectangular tanks with false bottom <strong>of</strong> not lessthan 20 gallons capacity2. Washing <strong>of</strong> bottles 1) Tanks having not less than 40 gallonscapacity.2) Bottle washing machine, brushes (*machine,rack, trolley).3) Buckets (* Sterlising tanks).3. Preparation <strong>of</strong> Fruit/Veg. 1) 2-1/2 Ft. high table with aluminium/ steel tophaving area not less than 20 Sq. ft.2) Not less than 12 trays.3) Stainless steel knives.4) Equipment for blanching4. Juicing, pulping & Mising 1) Juice extractor <strong>of</strong> basket press(* pulping machine/hydraulic press).2) Steet sieve.3) Vessels <strong>of</strong> not less than 100 litres capacity.5. Processing 1) Furnace/Gas stoves (* Boiler)2) Vessels/Steam jacket kettle.3) Ladle.4) Thermometer, hydrometer (Refractometer)5) Sensitive balance for weighing chemicals,colour etc.6. Fermentation 1) Barrels/Carboys/Earthen jars.7. Filling & sealing 1) Mugs/Funnels (* Filling machine).2) Crown cork machine/R.O. sealing machine.3) Weighing balance.8. Exhausting, Processing forcans & bottles.1) Tanks with crates/Exhaust Box.2) Double Seamer/Semi-automatic can sealer.3) Cooling tanks with crates/cranes.4) Pressure cooker/retorts/sterilisingequipments.5) Incubator/pressure can tester.6) * Pasteuriser.9. Carbonation or aeration 1) Power driver aerated machine or semiautomaticaerating and sealing machine.Note - * Required for Small Scale and Large Scale units only.50

THE FIRST SCHEDULEFrom ‘A’See clause 5(1)Application for Licence under the Fruit ProductsOrder,19551. Name and address <strong>of</strong> the applicant .1(a) Name <strong>of</strong> the managing director, directors, proprietors , partners, etc.________________________________________________________________________________________________________________________________________________2. Address <strong>of</strong> the factory/firm.2 (a) Address <strong>of</strong> godown/stores <strong>of</strong> finished products._______________________________________________________________________________________________________________________________________3. Description <strong>of</strong> the fruit products which the applicant wishes to manufacture/ relabel. *4. Period for which license is required_______________________________________5. Plan <strong>of</strong> the factory and list <strong>of</strong> equipments ______________________________________________________________________6. (a) Whether any power is used in manufacture <strong>of</strong> fruit products. If so, state the e x a c t h o r s ep o w e r u s e d______________________________________________________(b)Installed capacity per 8 hour shift* ________________________________________7. License fee paid during the previous year ______________________________________8. Total value <strong>of</strong> Fruit Product Manufactured/relabeled* during the previous year_______________________________________________________________9. I/We hereby undertake to comply with all the provisions <strong>of</strong> the fruit products <strong>of</strong> the Fruit ProductsOrder, 1955.10. I/We have forwarded a sum <strong>of</strong> Ruppees ____________ in respect <strong>of</strong> the licence fee due according tothe provisions <strong>of</strong> Fruit Products Order ,1955.Signature(s) <strong>of</strong> the applicant (s)* Strike out whichever is inapplicable .51

MANAGEMENT OF SMALL ENTERPRISESThe goal <strong>of</strong> a business enterprise is generally to earn more and more pr<strong>of</strong>it for longterm survival and growth. This goal is achieved by blending the resources or input elementsnamely:MEN, MACHINE, MATERIAL, MONEY, MARKET, METHOD and MANAGEMENT. Ofthese elements, “ Management” stands at the apex <strong>of</strong> the enterprise pyramid.Management is defined as the process <strong>of</strong> getting things done through the utilisation <strong>of</strong>resources. It is that function <strong>of</strong> an enterprise which concerns itself with the direction andcontrol <strong>of</strong> various activities to attain the business objectives.Management’s primary function is to make decisions that determine the future course<strong>of</strong> actions and to see that the desire goal is achieved as per decisions planned.Due to competitive market conditions, the sales price <strong>of</strong> a product having a particularquality is fixed. Hence, in order to earn more and more pr<strong>of</strong>it, the entrepreneur should reducethe cost <strong>of</strong> production and overheads. This will require application <strong>of</strong> modern tools andtechniques <strong>of</strong> management in the field <strong>of</strong> production, finance, personnel etc.In case <strong>of</strong> small enterprises, the entrepreneur is his own manager. He can not afford toengage expert in specific fields like large scale industries. One should be very watchful on hisown performance. He should constantly compare his performances and motivate himself forbetter and better performance. Some <strong>of</strong> the managerial qualities may be learn and others to bedeveloped. To be a successful manger, the entrepreneur must utilise all his resources in themost efficient manner so that the sum <strong>of</strong> the outputs is larger than the sum <strong>of</strong> the inputs.Management is both science and an art. while scientific techniques <strong>of</strong> managementare applied to materials governed by known physical laws, the techniques <strong>of</strong> management areapplied to people and must rely on people to ensure that they are properly applied. Hence, itis also regarded at an art.DUTIES AND RESPONSIBILITIES OF MANAGEMENT:1. To organise managerial and supervisory function.2. To develop highly efficient plant layout and equipment.3. To establish most simple and economic methods <strong>of</strong> production.4. To arrange proper division <strong>of</strong> work and responsibility to individuals and groups.5. To regulars internal transport, material, tools, stores, movement and routing <strong>of</strong> operations.6. To develop a system for planning production ahead.7. To standardize, simplify the machinery, tools, equipment, materials and processes.8. To maintain discipline and to keep control <strong>of</strong> the employees.9. To suggest new ideas and improveness.10. To keep coordination among the staff at various levels.11. To keep proper records.FUNCTION OF MANAGEMENT:The wisdom with which a manager acts or performs his functions may well decide thefuture <strong>of</strong> the enterprise. The functions <strong>of</strong> management are outlined below.1. PLANNING: Planning is essentially dealing in advance what is to be done. To plan is topropose a forward programme for guiding the future affairs <strong>of</strong> an enterprise. A plan52

provides springboard from the present. The elements <strong>of</strong> planning are (I) Forecasting, (ii)Establishing conditions and assumptions, (iii) Setting objectives, (iv) Establishingpolicies and programmes for accomplishment.2. ORGANISING: Organising the process and a structure is important as without it nomanager can get work done through people. One <strong>of</strong> the main task <strong>of</strong> an executive is tohave a team work among the members <strong>of</strong> his organisation.3. MOTIVATING: Motivation means inspiring people to intensify their desire andwillingness to execute their duty effectively and to cooperate for the accomplishment <strong>of</strong>the common objectives. Motivation is a powerful tool in the hands <strong>of</strong> the manager forgetting the things done.An important group <strong>of</strong> motivating forces are non financial incentives. A successfulorganisation will have such motivating forces as these:i) every member <strong>of</strong> the organisation must be proud <strong>of</strong> his job.ii) everyone must be proud <strong>of</strong> the reputation <strong>of</strong> his company.iii) all must have a sense <strong>of</strong> belonging.4. DIRECTING : Directing or direction embraces three essential activities viz.i) issuing <strong>of</strong> orders and instructions to subordinates,ii) guiding, counselling and teaching the subordinates the proper way <strong>of</strong> doing work.iii) supervising the subordinates to ensure that the work done by them conform to theplan.5. CO-ORDINATING: It is a process by which the manager achieves harmonious groupeffort and unity <strong>of</strong> action in the pursuit <strong>of</strong> a common purpose. Achievement <strong>of</strong> harmony<strong>of</strong> individual effort towards the accomplishment <strong>of</strong> group goals is the purpose <strong>of</strong> themanagement.6. CONTROLLING: The managerial function <strong>of</strong> controlling is the measurement andcorrection <strong>of</strong> the performance <strong>of</strong> sub-ordinates in order to make sure that enterpriseobjectives and the plans devised to attain them are accomplished. It enables themanagement team to take corrective measures to provide requisite facilities and timelyassistance to get the work completed in time. It permits the management to point outweaknesses and errors in order to rectify them and prevent recurrence.53

MARKETING OF SSI PRODUCTS & SERVICESCorrect decision about the kind <strong>of</strong> products and services that can be produce and sold to thecustomers?Marketing will help the entrepreneur in taking the right decisions.WHAT ?Series <strong>of</strong> activities involving the flow <strong>of</strong> goods andservices from the producer to the customerObjective?to satisfy the needs and wants <strong>of</strong> customers and enable the enterprise to make pr<strong>of</strong>itMarketing activities include:1. Finding out what people need and want.2. developing the product or service to meet this need.3. Pricing the product.4. Making the product available at places where people can buy them.5. Promoting the product to inform people about it and retain the interest <strong>of</strong> buyers.MARKETING ASSESSMENT ? collect information1. WHAT product to produce or sale.2. WHO the buyers are and WHERE they are located.3. WHEN do they buy and HOWMUCH.4. WHY do they buy.5. HOW to attract buyers.6. WHAT price are customers are willing to pay.7. WHO are the competitors, WHERE they are located,8. HOW do they separate ? WHAT are their strengths?9. WHAT substitute are available for the product.To collect the information one can talk to:>>Seller <strong>of</strong> the similar products.>>otherproducers.>>>buyers or people in the community.ELMENTS OF MARKETING MIX: four elementsPRODUCT: is anything that is <strong>of</strong>fered to someone to satisfy a need or a want. It may be a physical object orservice. develop a product , decide the shape ,color , package , brand name, and quantity as well as quality,decide whether you can make product like or better then other sellers.PRICE :is the monetary value <strong>of</strong> your product. You should be able to sell at a price that will attract buyers. Toarrive at the right price , you should consider: The cost <strong>of</strong> your product. How people buy and how much they willing to pay for your product. The price <strong>of</strong> other sellers (competitors) How different is your product (uniqueness) The pr<strong>of</strong>it margin you want. Whether your product is seasonal. Use <strong>of</strong> special prices (discounts) for some customers.PLACE (Distribution): This means how and where you make the product available to the consumers. Here youshould consider: Delivery <strong>of</strong> the product : Direct or through middleman. Transportation Place at which to sell.Storage facilities and cost.54

There are many ways in which one can reach his customers: one can sell directly to the customers or through salesman. one can sell to other retailers. one can sell through wholesellers to retailers.The channel you select will depends upon: nature <strong>of</strong> the products reliability <strong>of</strong> the chennel and its image. Cost effectiveness. Speed <strong>of</strong> reaching customers Location <strong>of</strong> the target customers& storage facilities.You should also identify distribution points . These could be: the local market >Departmental store >at Home >Door to Door>Corner shop > meals > Cooperatives etc.The choice <strong>of</strong> these points will depends upon : Nearness to buyers & sufficientdemand in the location.PROMOTION : means marketing communication . It involves any activity which influences people to buyyour product. These may be in the form <strong>of</strong>: advertisement in the newspaper, posters and radio. Display <strong>of</strong> the product outside the shop. Arrangement <strong>of</strong> the product inside the shop. Giving free samples, gifts. Use <strong>of</strong> banners to attract attention. Use <strong>of</strong> signboards. Door to door advertisement.One can also promote the sale <strong>of</strong> his product by : being polite to the customers. Communication with the customers and understanding their position. Showing knowledge <strong>of</strong> the product, its benefits and use. Giving his product a distinctive brand name.Each product <strong>of</strong> marketing mix is important, but the emphasis givento each one will vary with the type <strong>of</strong> the product. Each productmust have an appropriate mix <strong>of</strong> 4 P’s .55

ADVERTISINGOne <strong>of</strong> the major activities>>>>>>>>>>communications to the target buyersA firm’s promotional programme>>>Advertising, personal selling and sales promotion areimportant.>>>>>Advertising consists <strong>of</strong> non-personal forms <strong>of</strong> communication conducted through paidmedia under clear sponsorship.Objectives: to sell something – a product, a service or more an idea through effective communication:i) to increase the number <strong>of</strong> units purchased,ii) To introduce new products or a new version <strong>of</strong> an old product,iii) To counteract competition,iv) To increase the number <strong>of</strong> product user,v) To maintain brand loyalty,vi) To increase sale in <strong>of</strong>f season,vii) To build positive business image,viii) To obtain dealer support,ix) To secure leads for sales people.Types: Two categories:Product Advertising: stimulate the market about the advertiser’s productsusually promotes specific branded productsInstitutional Advertising: to build company’s image or goodwill rather than to sell specific productor servicesOther Types : National (general) or Local, consumer or industrial, emotional, comparative, defensive, reminderand reinforcement.The major decisions involved in advertising:i) Size <strong>of</strong> advertising budget, ii)Message design, iii)Media selection,Advertising Budget: many ways in which the decision for fixing – advertising budget>>>>percentage <strong>of</strong> sales,>unit <strong>of</strong> sale,>marketing objectives,>product innovation or diversification – morefunds required than old one,>coverage <strong>of</strong> the market,>competition.Massage Design : The effect <strong>of</strong> advertising depends largely on the message it carries, in what style, whereand how <strong>of</strong>ten. Message focus is needed so that buyer can learn something distinctive about the product.Media Selection : very important part <strong>of</strong> advertising job.The selection <strong>of</strong> advertising media will dependupon:>>>financial allocation,> the nature and demand <strong>of</strong> the product,>the nature <strong>of</strong> competition,>the massappeal <strong>of</strong> the media,>The type <strong>of</strong> prospects, >their location and other characteristics.Some <strong>of</strong> the important advertising media are:>>>PressAdvertisement,>>DirectMailAdvertisement,>>Film Advetisement,>>Radio/TVAdvertisements,>>Leaflets/Banners/Hoardings,>>Exhibition & Trade Shows,Essentials <strong>of</strong> Good Advetisements: The task assigned to an advertisement is successfully carried outwheni) it is seen by the desired prospects,ii) it is properly understood by them,iii) it is read by them with interest,iv) It wins their confidence.56

SALES PROMOTIONAfter the product has been planned, the channels <strong>of</strong> distribution and physical distribution <strong>of</strong> theproduct decided, and the price structure evolved, the next step is to decide upon the promotional activities thatthe firm may follow. The promotional activities are concerned with (i) informing the people about theproduct, (ii) reminding the people periodically about the product and (iii) persuading the people –prospective buyers to buy the product. Promotion is telling and selling. “Promotion” is the all inclusive termrepresenting the board field advertising personal selling and sales promotion.SALES PROMOTION:Sales promotion activity consists <strong>of</strong> those marketing activities other than usualadvertising, publicity and personal selling that stimulates the customer purchasing and dealereffectiveness such as display, shows and exhibitions, demonstrations and various nonrecurrentselling efforts. Advertisement media reaches the consumers at their homes, <strong>of</strong>ficesor while in travel and they may soon be forgotten. But sales promotion devices at the point <strong>of</strong>purchase remind or stimulate the customer to make purchase promptly on the spot. Salespromotion is a vital link between personal selling and advertising. Sales promotion is the plusingredients in the marketing mix, while advertising and personal selling are its essential andbasic ingredient.The basic goals <strong>of</strong> Sales Promotion are:i) to introduce new products,ii) to attract new customers,iii) to induce present customers to buy more,iv)to help firm remain competitive,v) to increase sales in <strong>of</strong>f seasons,vi) to increase the inventories <strong>of</strong> business buyers.Sales promotions, thus, are marketing devices to stimulate orrestimulatedemand for a product.Sales Promotion Strategy involves the following basic elements:-1) identifying the audience to be reached,2) determining and creating the specific advertising messages to be directed toreach this audience,3) selecting the most efficient media to communicate the idea,4) scheduling the chosen media to provide best timing, frequency and impact,5) determining the advertising budget,6) measuring advertising results.Kinds <strong>of</strong> Sales Promotion :Sales promotion is classified into the following two broad categories viz.(1) Consumer Sales Promotion and (2) Dealer Sales Promotion.Consumer Sales Promotion :This covers all the marketing activities which are undertaken to educate or informconsumers and stimulate demand. The devices used for this purpose are:a) Distribution <strong>of</strong> free samples,b) Free demonstration at retail shops,c) Premium <strong>of</strong>fers in the form <strong>of</strong> free gifts, e.g. key chains, ball pens, plastic mugsetc.,d) Issue <strong>of</strong> coupons to be accepted as cash by retailers while selling the product,e) Fashion shows and parades.f) Price reduction,57

g) Exhibition-cum-Sale with discounts.Dealer Sales Promotion :The following promotions devices are used to encourage the dealers :a) Free display material to retailers,b) Free window services,c) Free demonstration and trial at retail shops,d) Trade deals <strong>of</strong>fering special trade discounts,e) Free deals e.g. one package free on purchase <strong>of</strong> ten packages,f) A special gift for an order given to the dealer,g) Training to retailers’ sales force,h) Sales contests for salesmen,i) Advertising display allowances,Besides the above two, there is another kind <strong>of</strong> sales promotion known as In-Store-Promotions.The principal types <strong>of</strong> Sales Promotion devices that reach the customers at buyingcenters such as retail stores include :1) Temporary price reduction,2) Gift premium,3) Demonstrations <strong>of</strong> products,4) Display <strong>of</strong> new products,The primary advantage <strong>of</strong> in-store-promotion is that they reach the customer atthe point when he/she is in the process <strong>of</strong> making a purchasing decision,Evaluations : Once the Sales Promotion Policy requiring evaluation has been established, apractical programme for making it work must be instituted. This should consists <strong>of</strong>:a) Evaluation <strong>of</strong> original plan.b) Evaluation related to promotion objectives,c) Staff visits to the fieldd) Sales force and Trade Surveye) Consumer Research,f) Sales meeting and Distributor/Wholesalers,g) Communication between home, <strong>of</strong>fice and the field,h) Examination <strong>of</strong> competitive activity.It may be noted that sales promotional programmes are needed both for theconsumer goods as well as industrial goods.News papers, magazines, cinema slides, exhibition, trade fairs,wayside hoarding and posters, and posters, banners, neon sign, show,windows, catalogues and informative diaries, direct mailing, Radio, TV,propaganda and demonstrations may also be used singly or in combinationwith one or more media.58

PRODUCTION PLANNING & CONTROLProduction is an organised activity <strong>of</strong> converting raw materials into usefulproducts and Production Planning and Control (PPC) is the planning andcontrolling these activities.Almost all factories can perform a variety <strong>of</strong> jobs and turnout a number <strong>of</strong>products. Yet nothing happens, not one wheel turns, until you tell the factorywhat you want to do. You cannot tell the factory in general terms to make abicycle or sewing machine or a radio. Minute & specific directions are to beprovided. Production Planning & Control (PPC), the factory’s nervous system,gets the job <strong>of</strong> sending a continuous stream <strong>of</strong> directions to all parts <strong>of</strong> thefactory if it is to perform the many operations required to make parts andproduce finished articles <strong>of</strong> the kind when you want them. Somewhere someonehas to think out what, where, how and when <strong>of</strong> each job and once the thinking isover, someone has to see that the plans and decisions are put into effect.PPC department receives sales orders, converts them to production ordersand feeds them to the plant at a rate and in a sequence that enables the plant toproduce the expected goods with a minimum disorder. Good PPC proceduremeans less work-in-process, decreased stock inventories and more rapidturnover which in turn results in less capital tied up in idle material and greaterearnings <strong>of</strong> the money. Principle <strong>of</strong> PPC lies in the statement first plan yourwork then work your plan. To achieve these aims the functions <strong>of</strong> PPC havebeen divided into following categories:I. Planning : (1) Pre-planning(a) Forecasting(b) Product Design(c) Jig & Tool Lesign(d) Machine selection(e) Estamating(2) Routing(a) <strong>Material</strong> Specification(b) Sequence <strong>of</strong> Operations(c) Quality Standards(d) Operation Time Allowances.(3) Scheduling: Assignments <strong>of</strong> due dates and machine loading(4) Dispatching – <strong>of</strong> orders and assignment <strong>of</strong> jobs to men andmachines and issuance <strong>of</strong> instructions.59

II. Control: (5) Follow up : <strong>of</strong> the progress <strong>of</strong> job.(6) Inspection : <strong>of</strong> tools gauges & jobs.To keep in touch with the progress <strong>of</strong> the work and follow up forimplementing the production planned, six important control functions are:i) Control <strong>of</strong> Activities – release <strong>of</strong> mfrg. order etc.ii) Control Of <strong>Material</strong>siii) Control <strong>of</strong> Servicesiv) Control <strong>of</strong> due datesv) Control <strong>of</strong> Quantity and Qualityvi) Control <strong>of</strong> Progress.Production Planning & Control can be defined as the process <strong>of</strong> planningthethe production in advance, setting the exact route <strong>of</strong> each item, fixing thestarting and finishing dates for each item, to give production orders and lastly t<strong>of</strong>ollow up the progress <strong>of</strong> the products according to production orders.PPC aims to increase the productive efficiency <strong>of</strong> a factory in terms <strong>of</strong>QUANTITY, TIME, QUALITY & PRICE.60

A PROJECT PROFILE FOR MANUFACTURE OFTOMATO PRODUCTPRODUCT CODE : 202402002QUALITY STANDARD : As per Fruit Product Order (FPO)1955 &PFA , 1954.Relevent ISI Specification are :Tomato Juice- IS 3881 : 1966Tomato Ketchup- IS 3882 : 1966Tomato puree- IS 3883: 1966PRODUCTION CAPACITY :QUANTITY(Per Annum) : Tomato juice : 24,000 KgTomato puree : 24,000 KgTomato Ketchup :60,000Kg.VALUE : Rs. 48,72,000/-MONTH AND YEAR OF PREPARATION:PREPARED BY:I. Introduction:Tomato, though botanically a fruit for the purpose <strong>of</strong> trade, isgenerally considered a vegetable because <strong>of</strong> the way in which it is consumed. Tomatoes are widely grown inall parts <strong>of</strong> the world. However, the yield per hectare is highest (245 ton/hect.) in Netherlands. The worldaverage yield <strong>of</strong> tomato is 23 tonnes per hectare. Indian average yield <strong>of</strong> tomato is 9.6 tonnes per hectare.Tomato products such as puree, juice , ketchup are commonlyused commodities in households , hotel and restaurants. These items act as taste enhancers for differentfoods and snacks. Tomato puree is used directly in place <strong>of</strong> fresh tomato in cooking. Ketchup is a sweeterand diluted version <strong>of</strong> puree( Pulp) .whereas tomato sauce tastes sweet and sour. Both sauce and ketchupare consumed with food and snacks. Tomato is a valuable raw material used for processed products such astomato juice, tomato puree, tomato paste, tomato ketchup/sauce, canned whole , etc. The recent scientificadvances have revolutionised tomato processing industries.This project pr<strong>of</strong>ile has been prepared for tomato juice, and tomato ketchup & Tomato puree..II. Market Potential & Scope:Due to improving standard <strong>of</strong> living in the cities and the rapidurbanization taking place in the rural areas , consumption <strong>of</strong> these products is widely expected to go upsteadily. At present the market <strong>of</strong> ketchup / puree , specially in the urban areas, is dominated by brands likesMAGGI & KISSAN. Some medium & Small companies are also engaged in its production . Estimatedproduction <strong>of</strong> Sauce / Ketchup etc. in North India was around 4000MT in 1995. The estimated demand forthe products for the same period was 10000 MT which is expected to grow up to 12000 MT by 2005 AD .Thus presence <strong>of</strong> a demand supply gap <strong>of</strong> 6000 MT can be observed which may reach a figure <strong>of</strong> 8000 MTin 2005 AD. Thus there is ample scope for a unit to come up in this product sector to cater especially to thesemi urban and rural sectors <strong>of</strong> north India. Tomato processing in India is still not very significant. Recently,61

there was a steady rise in production due to the entry <strong>of</strong> multinationals with better market infrastructure andsales promotion.With high fluctuation in market prices <strong>of</strong> fresh tomatoes in theurban market, there are good prospects for tomato juice, puree in place <strong>of</strong> fresh tomatoes in householdsector. Besides the boom in the food service sector including fast food chain, has widened the demandpotential for tomato ketchup soups.Experiments have shown that advertisement and publicity haveinfluenced the pattern <strong>of</strong> consumption <strong>of</strong> tomato products.Besides, tomato products have good export potential especially in the Middle East.III. Basis & Presumption:1. The Project Pr<strong>of</strong>ile has been prepared on the basis <strong>of</strong> Single Shift <strong>of</strong> 8-hrs. a day and 25-workingdays in a month at 75% efficiency.2. It is presumed that Ist year, the capacity utilization will be 70% followed by 85% in the next yearand 100% in the subsequent year.3. Depreciation on machinery & equipments has been taken @ 10% minimum . Depreciation on<strong>of</strong>fice furniture has been taken @ 20 % per annum.4. The rates quoted in respect <strong>of</strong> salaries and wages for skilled worker and others are on the basis <strong>of</strong>minimum rates in the State <strong>of</strong> U.P.5. Interest rate for the fixed and working capital has been taken @ 14% on an average whetherfinanced by the Bankers or Financial Institutional.6. The margin money required is minimum (30% <strong>of</strong> the total capital investment).7. The rental value for the accomodation <strong>of</strong> <strong>of</strong>fice , workshop and other covered area has been taken@ Rs. 20/- per Sq. mtr .8. The rate quoted in respect <strong>of</strong> machinery, equipment and raw materials are those prevailing at thetime <strong>of</strong> preparation <strong>of</strong> the Project Pr<strong>of</strong>ile and are likely to vary from place to place and suppliersto suppliers. When a tailor made project pr<strong>of</strong>ile is prepared, necessary changes are to be made.9. The pay back period may be 5-years after the initial gestation period.10. The gestation period in implementation <strong>of</strong> the project may be to the tune <strong>of</strong> 6 to 9 months whichincludes making all arrangements, completion <strong>of</strong> all formalities, market surveys and tie-ups etc.Once all the above arrangements are made and quality/standards achieved the 100% projectcapacity may be achieved at the end <strong>of</strong> three years. However, a detailed PERT/CPM/chart withimplementation period has been given in the report.11. To run the unit the balance period <strong>of</strong> the year, other fruits products such as squashes and juicescan be prepared with addition <strong>of</strong> a few machinery and equipments.IV. Implementation Schedule:The implementation <strong>of</strong> the project includes variousjobs/exercises such as procurement <strong>of</strong> technical know how, transfer <strong>of</strong> technology, market surveys and tieups,preparation <strong>of</strong> project report, selection <strong>of</strong> site, registration, financing <strong>of</strong> project, procurement <strong>of</strong>machinery and raw materials etc., recruitment <strong>of</strong> staff, erection/ commissioning <strong>of</strong> machines, trialproduction and commercial production etc. In order to efficiently and successfully implement the project inthe shortest period the slack period is curtailed to minimum possible and as far as possible simultaneousexercises are carried out. In view <strong>of</strong> above a CPM-PERT Chart has been illustrated below, According towhich a minimum period <strong>of</strong> 227 days is involved in finally starting the project on commercial basis. Byfollowing this process a time period <strong>of</strong> 82 days can be saved.62

471256810111239Details <strong>of</strong> ActivitiesC.P.M.Activity Days Activity Days Particulars <strong>of</strong> activity1-2 15 1-2 15 Procurement <strong>of</strong> Tech. know how/transfer <strong>of</strong> technology.3-4 15 3-4 15 Market survey, tie up andobtaining quotations.4-5 7 2-3 7 Selection <strong>of</strong> site.5-6 70 4-5 7 Preparation <strong>of</strong> Project report6-7 45 5-6 70 Registration and financing.7-10 30 6-7 45 Placement <strong>of</strong> orders formachinery and receipt <strong>of</strong>machines.10-11 30 6-8 30 Recruitment <strong>of</strong> staff andtraining11-12 15 6-9 30 Addition/Alteration inrental premises8-10 15 Procurement <strong>of</strong> raw material/Bought out components7-10 30 Erection, Electrification andCommissioning10-11 30 Trial Production11-12 15 CommercialProduction227 days 309 days____________63

V. Technical Aspecta. Manufacturing Process:Process outline:Special varieties <strong>of</strong> tomatoes like scarlet globe, early red bonnybest, pondrosa, seoux, pasaruby, marglobe,etc. are suitable for preparation <strong>of</strong> processed products <strong>of</strong> tomato.Tomato Juice:Fully ripe with well developed colour tomatoes are washed,trimmed, steamed, crushed in a crusher or cut into pieces with knives. The crushed pieces are heated in thesteam jacketted kettle till they become quite s<strong>of</strong>ten. The heated tomatoes are passed through the pulpingmachine using a fine mesh sieve to separate juice from seeds and the skin. Add sugar and salt @ 1% heat to85-90 C. The hot juice is filled in bottles, sealed immediately and processed in boiling water for about 30minutes and cooled.Tomato Puree:The juice obtained as above is concentrated under vaccum toabout 9% to 12% total solids so as to get tomato puree. The product is filled in bottles , crown corked andprocessed in boiling water for 30 min. and cooled.Tomato Ketchup:The juice obtained as above is concentrate with spices, salt,sugar, etc. The spices are put loosely in a muslin bag and placed in boiling cloves, cardamom, pepper,cinnamon and other ingredients to be added are sugar, salt and vinegar or acetic acid.Generally concentration is done three-fold. It is concentrated to 28 to 30% solids <strong>of</strong> which 12% aretomato solids. The final product could be preserved by addition <strong>of</strong> sodium benzoate @ 750 ppm. The tomatoketchup is filled hot into clean, dry bottles, crown corked and processed in boiling water for 30 minutes andcooled as precautionery measure.b. Quality Control & Standards:Manufacture <strong>of</strong> processed fruits and vegetables is controlled bythe Fruit Product Order (FPO) 1955 <strong>of</strong> the Govt. <strong>of</strong> India . The Fruit Product Order 195 is mandatoryfor Tomato products. The tomato products should conform to specifications laid down in FPO.The FPO specification is as:Tomato juice 5% total solids.Tomato Puree 9% total solids SOD. BENZOATE :250 ppmTomato ketchup 25% total solids. ACIDITY:1.0% SOD. BENZOATE :750 ppmThe Bureau <strong>of</strong> Indian Standards has laid down the following specifications for tomato products:Tomato juice IS 3881-1966.Tomato ketchup IS 3882-1966.Tomato Puree IS 3883-1966.The ISO 9000 series, IS 14000 series <strong>of</strong> European Norm series standards promises a team workwhich may guide the entrepreneurs towards fulfilment <strong>of</strong> a commitment for quality <strong>of</strong> products.c. Pollution Control:There is no major pollution problem associated with theproject. However, material waste (skin, seeds, etc.) are the main affluents. The provision <strong>of</strong> such treatment64

has been made in the pr<strong>of</strong>ile. The entrepreneurs may however, contact the concerned State Pollution ControlBoard for detailed guidance in the matter. Minimum height <strong>of</strong> shed will be maintained with exhaust fansshould be installed for removing decongestion proper ventilation, removal <strong>of</strong> cokes fumes etc.d. Process Flow Chart For the preparation <strong>of</strong> TOMATO SOUCE/ KETCHUPTOMATOES (RED& MATURE )WASHINGCRUSHING IN FRUIT MILLCRUSHED PULP HEAT FOR 5 MIN. AT 85oCPASS THROUGH PULPER-----SEPARATE SEEDS &SKINJUICEWEIGH & BOILADD SUGER & SPICE TIED IN A BAGADD SALTCOUNTINUE BOILING TILL 28*BRIXSTOP BOILING AT 28* BRIX AND ADD ACETIC ACID&SODIUM BENZOATEFILL HOT IN PRESTERILISED GLASS BOTTLESTHEN SEAL &STORE AT ROOM TEMP.RECIPE: FOR FINAL PRODUCTKETCHUPSAUCETOMATO JUICE (HOT) :2.5 Kg. :10 Kg :10 Kg.ONION (CHOPPED ) :20 Gm. :118 Gm. :100 Gm.GARLIC( CHOPPED ) :2 Gm. :10 Gm. :10 Gm.CLOVE(DEVOID OF HEAT) :1 Gm. :5 Gm. :4 Gm.SMALL CARDAMOM :1 Gm. :2 Gm. :1 Gm.BLACK PEPPER :1Gm. :2 Gm. :1 Gm.CUMIN :1 Gm. :2 Gm. :1 Gm.MACE :1 Gm. :1 Gm. :1 Gm.CINNAMOM :1 Gm. :5 Gm. :4 Gm.SUGAR :200 Gm. :583 Gm. :748 Gm.SALT :20 Gm. :92 Gm :110 Gm..RED CHILLI POWER :2 Gm. :2 Gm. :5 Gm.GLACIAL ACETIC ACID :4 ml. :23 ml :20 ml.SODIUM BENZOATE : 0.85 Gm. :3.7 Gm. :4.29 Gm.FINAL BATCH WEIGHT :1 Kg. :4.2 Kg. :4.85 Kg.65

e.Production (Target & Value):Tomato juice:24,000 Kg.Tomato puree:24,000 Kg.Tomato Ketchup:60,000 Kg.VALUE :Rs. 48,72,000/-f. Power Requirement :15K.W.g. Water : 10,000 Ltrs./Dayh. Energy Conservation:The following steps may be taken for the conservation <strong>of</strong> energy.1. Machinery & Equipment’s parts, which are revolving and reciprocating should be properly,lubricated from time to time with suitable lubricant oil.2. Lay out <strong>of</strong> the unit should be in such a way in that no back tracking <strong>of</strong> material is there.3. All electric switches may be kept <strong>of</strong>f, when not required.4. The entire transmission belt will be tightened before starting the work is whereever applicable.5. Fluorescent tube with electronic Chokes may be used for energy saving. Further recently developedcompact fluorescent tubes called (CFT) <strong>of</strong> 10,15, watts Philips/Glaux made may be used for energysaving and decoration. These self ballasted fluorescent lamps are high efficiency replacements forordinary bulbs. For same light output, CFLEBs consume about one-fifth the power consumed byordinary bulbs, thereby saving a lot <strong>of</strong> energy. The savings get further multiplied when CLEBs areused in air conditioned areas, since the saving <strong>of</strong> energy by using CLEBs also corresponds to lessheat dissipation reducing load on air conditioners. The life <strong>of</strong> CFLEBs is about 8000/10000 hours i.e.about 10 times that <strong>of</strong> ordinary bulb.The typical payback period in terms <strong>of</strong> savings <strong>of</strong> energy bills and cost <strong>of</strong> ordinarylamps is about 6 months operation. Unlike ordinary bulbs, these CFLEBs provide choice <strong>of</strong> threecolours designated A, B & C, to suit individual requirements.Electronic Ballast, with protection against high voltage spikes, along with high qualityCFLs make these composite CFLEBs (or self ballasted CFLs) Slim, lightweight, efficient andreliable units.6. As far as possible Solar Energy and day light will be used keeping all the other lights <strong>of</strong>f.7. As far as possible inductive load <strong>of</strong> motor will be reduced and high power factor will be used withthe aid <strong>of</strong> capacitors <strong>of</strong> appropriate sizes.VI. Financial Aspects:(A) Fixed Capital:1.Land and Building (own) :Land and Building (rented)On Rent @ Rs.20/-Sq. meterCovered Area 150 Sq. meter 3,000/-2. Machinery and equipment:S.No. Description HP/KW Ind/Imp. Qty. Value (Rs)Production UnitName <strong>of</strong> machine with specification1. Steam boiler 150 kg/hr. 1 1,20,0002. Washing machine (Rotary rodWasher equiped with spray66

arrangement, collection tank,etc.) with 10 HP motor 1 90,0003. S.S. tilting type steam jackettedkettle <strong>of</strong> cap. 100 gallons 1 60,0004. Vacumm S.S. tilting type steam jackettedkettle <strong>of</strong> cap. 100 gallons 1 70,0005. Pulper cap.1/2 ton per hr. 1 40,000with 3 HP motor6. Exhaust and processing tank 1 25,0007. Pasteuriser tank (500 lit. cap.) 1 15,0008. Bottle washing machine with 1 15,000two heads complete with ¼HP motor9. Vacuum filling machine (cap. 1 18,00010 to 15 bottles/minute)10. Water storage tank cap.500 lit. 4 2000(HDPE)11. Misc.equipt. such as buckets, L.S. 10,000cutting and peeling knives,kits, tools,etc.12. Weighing balance 500 gm to 5 kg cap. 1 5,00013. Crown cork machine 1 3,00014. Weighing Scales Platform type 1 16,00015. Working Tables Al Top 4 32,00016. Laboratory equipt.(brix meter, 1 set 20,000etc.)17. Pollution Control Equip. L.S 60,00018. Office furniture and fixtures 10,00019. Electrification & installation charges @ 10% 40,000Total Cost <strong>of</strong> Machinery & Equipments 6,47,000/-3. Pre-Operative Expenses: 20,000/-Total Fixed Capital ( 1+2+3) 6,70,000/-(B) Working Capital (Per month)(1 ) Staff and Labour (per month):S.No. Description No. Salary Total Value (Rs.)(a) Administrative & Supervisoryi) Production Manager one 6000/- 6,000/-ii) storekeeper one 4000/- 4,000/-iii) Accountant one 3000/- 3,000/-iv) Salesman three 3000/- 9,000/-v) Peon/watchman one 2000/- 2,000/-vi) Sweeper one 1500/- 1,500/-67

(b) Technical Skilled & Unskilledi) Food Technologist one 5000/- 5,000/-ii) Supervisor one 4000/- 4,000/-iii) Foreman / Mechanic one 3000/- 3,000/-iv) Skilled Worker/Boiler man three 3000/- 9,000/-v) Helper three 1200/- 3,600/-TOTAL 50,100/-Perquisites @ 15 % 7,515/-(2) Raw <strong>Material</strong> (per month):Total 57,615/-68Say 57,600/-S.No. Description with specification Qty. Rate Value (Rs.)Tomatoes 25000 kg Rs.4/kg 1,00,000Sugar 1000 kg Rs.15/kg 15,000Common salt 500 kg Rs.5/kg 2,500Spices,garlic, ginger,etc. L.S. 10,000Colour L.S. 1,000Sodium benzoate 10kg Rs.150/- 1,500Glass bottle (1 kg.capacity) 6000 Rs.5/- 30,000Glass bottle (500 gm cap.) 6000 Rs.4/- 24,000Crown caps 12000 Rs.0.25 3,000Plastic caps 12000 Rs 0.50 6,000Label straps 12000 Rs 0.50 6,000Corrugated box 1200 Rs.6/- 7,200Breakage <strong>of</strong> bottles,caps,etc. L.S. 2,000Cleaning powder L.S. 2,000Miscellaneous 20,0002,30,200/-(3) Utilities (per month):PowerTotal connected load including light15 KWassuming 8 Hours operation KWHConsumption per hour @ 2.75 8x15x25x2.75 8,250Water L.S. 5,00Boiler fuel 3,00011,750/-(4) Other Expenditure (per month):1. Postage & Stationary 2,000/-2. Advertisement 10,000/-3. Telephone 1,000/-4. Repair & Maintenance 2,000/-5. Transportation 10,000/-

6. Consumable 2,000/-7. Sales expenses 4,000/-8. Insurance 2,000/-9. Misc. Expenses 2,500/-Total: 35,500/-Total Recurring Expenditure (per month):1) Salary & Wages 57,600/-2) Raw <strong>Material</strong> 2,30,200/-3) Utilities 11,750/-4) Other Contingent Expenses 35,500/-Total: 3,35,050/-Working Capital for three months: 10,05,150/-Total Capital Investment:Fixed capital: 6,70,000/-Working capital for 3 months: 10,05,150/-Total: 16,75,150/-VII. MACHINERY UTILIZATION:In this process <strong>of</strong> tomato products, the bottle neck operation ispreparation <strong>of</strong> tomato juice. Efforts should be so made that all machinery and equipments are properlyserviced at regular interests for maximum utilisation <strong>of</strong> machines as the process involves some manualoperation also.It is expected that during first year machine utilization will be 70% and during second year85% and 100% in subsequent years.VIII. FINANCIAL ANALYSIS:1. Cost <strong>of</strong> Production (per annum):Total Recurring Cost per year 40,20,600/-Depreciation on Machinery & Equipment @ 10% 60,000/-Depreciation on Office Equipments & furniture @ 20% 2,000/-Interest on Total Capital Investment @ 14 % 2,34,521/-Total: 43,17,121/-2. Turn Over( per annum):Assuming 50% product <strong>of</strong> tomato juice from the raw tomato, the juice produced 12,500 kg. out <strong>of</strong>which 2000 kg. juice is sold in the form <strong>of</strong> tomato juice and 2500 Kg. tomato juice to form 2000 Kg. <strong>of</strong>tomato puree rest 8000 kg. juice is again boiled and processed to produce 5000 kg. tomato ketchup.69

Item Bottle cap. Per month Per annum Rate ValueTomato juice 1 kg 1000 12000 30/- 3,60,000/--do- 500 gm 2000 24000 17/- 4,08,000/-Tomato puree 1 kg 1000 12000 38/- 4,56,000/--do- 500 gm 2000 24000 22/- 5,28,000/-Tomato Ketchup 1 kg 2500 30000 48/- 14,40,000/--do- 500 gm 5000 60000 28/- 16,80,000/-48,72,000/-So Net Sales Realization(turn over)per Year : 48,72,000/-3. Net Pr<strong>of</strong>it per annum before Income Tax : 5,54,879/-(Sales- cost <strong>of</strong> production)4. Net Pr<strong>of</strong>it Ratio: =Net pr<strong>of</strong>it x 100Turn over=5,54,879x 10048,72,000= 11.4%5. Rate <strong>of</strong> Return: =Net pr<strong>of</strong>it x 100Total investment=5,54,879 x10016,75,150= 33.1%XI. BREAK EVEN ANALYSIS:(1) Fixed Cost (per annum)(a) Total Depreciation (on m/c. & equipment, dies, tools, furniture): 62,000/-(b) Rent: 36,000/-(c) Interest on borrowing:( Total Investment): 2,34,521/-(d) Insurance: 24,000/-(e) 40% <strong>of</strong> salary: 2,76,480/-(f) 40% other contingent exp. without insurance 1,60,800/-Total: 7,93,801/-(2). Break Even Point (B.E.P) = Fixed Cost x 100Fixed cost + pr<strong>of</strong>it7,93,801x 100=7,93,801+5,54,879= 58.8%70

X. LIST OF MACHINERY & RAW MATERIAL SUPPLIERS:1. M/s. B .Sen Berry & Co.,65/11, New Rohtak Road, Karol Bagh, New Delhi-110 005.2. M/s. Eastend Fngineering Co.,173/1, Gopal Lai Thakur Road,Calcutta- 700 035.Phones : 577-3416, 577-63243. M/s. Jyothy Industries,No.31, Pampamahakavi Road,Bangalor-560 004.Phones : 6679697 (o)6677852(R)4. M/s. Hyderabad Tulaman Limited,9-1-87, Sarojini Devi Road,Secunderabed-500 025.Tel: 7701369, Telex & Fax : 7702845.5. M/s. Kalpana Boilers,18, Kailash Park, Chirag Nager,L.B.Shastri Marg, Chatkopar (W), Mumbai-36.6. M/s. Urjex Industries, S-26, Indl . Estate, Partapur,Meerut-250102(UP).7. M/s. Energy Pack Boilers Pvt .Ltd.,5, “Prabhu Park” Purnima Co-Op.Hsg. Society,Opp. Anand Balwadi, Race Cource Circle, Baroda -390 007.8. Aroras Box & Cartons Pvt Ltd.39 th K.M. , Delhi-Jaipur Road (N.H.No.8), Gurgaon-122 001(Haryana)9. Jain Packaing Products33,Sarai Pipal Thala, Behind Mangat Ram Dal Mill, Subzi Mandi ,Azadpur, Delhi-11003310. Ambica Packers & Printers2687,Kinari Bazar, Dariba Kalan, Delhi-110 00611. Control Print (India) Ltd.A-27, Swasthya Vihar, Vikas Marg, Delhi-110 09212. Cowal Can Ltd., Industrial Area, Barotiwala, Dist.Solan, H.P.13. Poysha Industries Corporation Ltd., Nehru House,.4, Bahadur Shah Zafar Marg, New Delhi.14. Tali Mohammed & Co., 114/45, Sarany St., Near M.J.Phule Market,Mumbai-400003.ADDRESSES OF RAW MATERIAL SUPPLIERS:Local dealers.*********************************71

A PROJECT PROFILE FOR MANUFACTURE OFPROTEIN RICH BISCUITSPRODUCT CODE : 205801010(Biscuit)QUALITY STANDARD : BIS standard for:Protein enriched Biscuits : IS:7487:1986(First revision)PRODUCTION CAPACITY :QUANTITY : 108 MTVALUE : Rs. 84,24,000/-MONTH AND YEAR OF PREPARATION:PREPARED BY :ASHOK KUMAR GAUTAMInvestigator ( Food)SMALL INDUSTRIES SERVICE INSTITUTE34, Industrial Area , NUNHAI,AGRA-282 006Ph. 0562-2280879, 2280882E-mail : sisiagra@sancharnet.inI.Introduction:Baking industry occupies an important position among Indian food processing industries withan annul turnover <strong>of</strong> about Rs. 3000 crores. The spurt in the production <strong>of</strong> bakery products could beattributed to their advantages over other processed foods. Bakery products are ready to eat , convenientto use and posses satisfactory nutritional quality. India is the second largest producer <strong>of</strong> biscuits afterUSA. The biscuit industry in India compries <strong>of</strong> organized and un-organised sectors. Bread and Biscuitsform the major baked foods accounting to over 80% <strong>of</strong> total bakery products produced in the country.The quantities <strong>of</strong> bread and biscuits produced are more or less same,however ,value <strong>of</strong> biscuits is 112times more then bread. The industry has traditionally been and largely continues to be in theunorganized sector contributing to over 70% <strong>of</strong> the total production. Bakery products once consideredas sick man’s diet, have now become an essential food items <strong>of</strong> vast majority <strong>of</strong> population. Thoughbakery industry in India has been in existence since long , real fillip came only in the later part <strong>of</strong> 20thcentury. The contributing factors were urbanization , resulting in increased demand for ready to eatpr<strong>of</strong>iles at reasonable costs etc. The main constituent <strong>of</strong> bakery products the refined wheat flour isdeficient in lysine and soybean are deficient in sulphur containing amino acids. Thus a combination <strong>of</strong>these two as ingredients in biscuits/ bakery products is a desirable step for not only increasing theprotein content , but also for supply <strong>of</strong> balanced amino acid pattern. The Indian bakery industry can,therefore, explore this aspect for batter food value and product quality. The use <strong>of</strong> soy flours and soyproducts in bakery products not only improve nutritional quality <strong>of</strong> bakery product, but also increasespr<strong>of</strong>it margins <strong>of</strong> an entrepreneur due to improved product quality.72

II. Market Potential:The per capita consumption <strong>of</strong> bakery products is about 2.5 Kg. Per year as compared to 150 Kg.In other developed countries , indicating greater potential for the industry as compared to the presentsituation. The bakery units are unevenly spred among states. It is mainly concentrated in the states <strong>of</strong>Maharashtra, West Bengal, Andhra Pradesh, Karnataka and Uttar Pradesh. Industrially advanced states likeMaharashtra And West Bengal have very Large number <strong>of</strong> bakery units. The per capita consumption isvery high in industrialized states like Maharashtra and West Bengal. The Biscuits are becoming quitepopular in rural areas. Nearly 55% <strong>of</strong> biscuits is consumed by rural sector. The higher consumption <strong>of</strong>biscuits in rural area could be attributed to its position as a snack, longer shelf life and better taste which isliked by different cross sections <strong>of</strong> population. There is no marketing problem as every shop is a market forbiscuits.III.Scope:Bakery products still remain at cheapest <strong>of</strong> the processed ready to eat products in thecountry. The production <strong>of</strong> Bakery products has increased from 5.19 lakh tonnes in 1975 to 18.95 lakhtonnes in 1990 recording four-fold increase in 15 years. Among the bakery products biscuits occupiesan important place as it contributes to over 33% <strong>of</strong> total products processed. Over 79% <strong>of</strong> the biscuitsare produced by small scale sector consisting <strong>of</strong> both factory and non-factory units. The Growth rate forbakery products is estimated at an average <strong>of</strong> 9.8% per annum.The demand for bakery products willcontinue to increase in future years. The estimated growth rate <strong>of</strong> 9.8% is on the lower side consideringthe present potentiality <strong>of</strong> bakery products ,particularly in rural areas,where about 80% <strong>of</strong> thepopulation lives. The increased demand for these products has to be met by small scale sectors alone ifthe present policy <strong>of</strong> the Govt. continues. The future growth <strong>of</strong> bakery industry depends on capability <strong>of</strong>small scale bakery industry which has to rise to the occasion to meet the demands and requirements <strong>of</strong>the consumer.This could be achived by modernization <strong>of</strong> bakery industry particularly that belonging tosmall and family scale units with respect to processing technology, ingredients, machinery etc. Henceuse <strong>of</strong> soy is beneficial to users consumers for nutritional improvement and to entrepreneur for earningmore pr<strong>of</strong>it The protein content <strong>of</strong> biscuits varies from 7-8 percent and supplementation with 30 percentsoyflour add to the protein content by 50 percent <strong>of</strong> original value.Encouraging trend in consumption <strong>of</strong>bakery products by population <strong>of</strong> lower and middle income groups indicates vast scope forconsideration <strong>of</strong> nutritional enrichment <strong>of</strong> bakery products . Considering the 55% lower consumptionby lower income groups , Protein Rich Biscuits can serve as means <strong>of</strong> providing additional nutrition ataffordable cost.IV. Basis & Presumption:1. The Project Pr<strong>of</strong>ile has been prepared on the basis <strong>of</strong> Single Shift <strong>of</strong> 8-hrs. a day and 25-workingdays in a month at 75% efficiency.2. It is presumed that Ist year, the capacity utilization will be 70% followed by 85% in the next yearand 100% in the subsequent year.3. The rates quoted in respect <strong>of</strong> salaries and wages for skilled worker and others are on the basis <strong>of</strong>minimum rates in the State <strong>of</strong> U.P.4. Interest rate for the fixed and working capital has been taken @ 18% on an average whetherfinanced by the Bankers or Financial Institutional.5. The margin money required is minimum (30% <strong>of</strong> the total capital investment).6. The rental value for the accomadation <strong>of</strong> <strong>of</strong>fice , workshop and other covered area has been taken@ Rs. 20/- per Sq.mtr.73

7. The rate quoted in respect <strong>of</strong> machinery, equipment and raw materials are those prevailing at thetime <strong>of</strong> preparation <strong>of</strong> the Project Pr<strong>of</strong>ile and are likely to vary from place to place and suppliersto suppliers. When a tailor made project pr<strong>of</strong>ile is prepared, necessary changes are to be made.8. The pay back period may be 5-years after the initial gestation period.9. The gestation period in implementation <strong>of</strong> the project may be to the tune <strong>of</strong> 6 to 9 months whichincludes making all arrangements, completion <strong>of</strong> all formalities, market surveys and tie-ups etc.Once all the above arrangements are made and quality/standards achieved the 100% projectcapacity may be achieved at the end <strong>of</strong> three years. However, a detailed PERT/CPM/chart withimplementation period has been given in the report.V. Implementation Schedule:The implementation <strong>of</strong> the project includes various jobs/exercises such as procurement <strong>of</strong> technicalknow how, transfer <strong>of</strong> technology, market surveys and tie-ups, preparation <strong>of</strong> project report, selection <strong>of</strong>site, registration, financing <strong>of</strong> project, procurement <strong>of</strong> machinery and raw materials etc., recruitment <strong>of</strong> staff,erection/ commissioning <strong>of</strong> machines, trial production and commercial production etc. In order to efficientlyand successfully implement the project in the shortest period the slack period is curtailed to minimumpossible and as far as possible simultaneous exercises are carried out. In view <strong>of</strong> above a CPM-PERT Charthas been illustrated below, According to which a minimum period <strong>of</strong> 227 days is involved in finally startingthe project on commercial basis. By following this process a time period <strong>of</strong> 82 days can be saved.4712568101112Details <strong>of</strong> ActivitiesC.P.M.39Activity Days Activity Days Particulars <strong>of</strong> activity1-2 15 1-2 15 Procurement <strong>of</strong> Tech. know how/transfer <strong>of</strong> technology.3-4 15 3-4 15 Market survey, tie up andobtaining quotations.4-5 7 2-3 7 Selection <strong>of</strong> site.5-6 70 4-5 7 Preparation <strong>of</strong> Project report6-7 45 5-6 70 Registration and financing.7-10 30 6-7 45 Placement <strong>of</strong> orders formachinery and receipt <strong>of</strong>machines.10-11 30 6-8 30 Recruitment <strong>of</strong> staff andtraining11-12 15 6-9 30 Addition/Alteration inrental premises8-10 15 Procurement <strong>of</strong> raw material/Bought out components7-10 30 Erection, Electrification andCommissioning74

10-11 30 Trial Production11-12 15 CommercialProduction227 days 309 days____________VI. Technical Aspecta. Manufacturing Process:The protein rich biscuits can be manufactured after obtaining Raw <strong>Material</strong>s like maida , starch,soda , salt, color , soy flour, preservatives, vanaspati ,sugar, flavours etc. which is easily available in localmarket. The calculated amount <strong>of</strong> maida ,soy flour , starch ,vanaspathy ,water etc. are mixed and properlykneaded to the desired consistency.The dough is then rolled , Baked ,Cooled and packed in pouches.b. Process Flow Chart:1.Raw materials 2.batter making 3. sheet & cutting 4.Baking5.Cooling6. Packingc. Quality Control & Standards:The relevant Bureau <strong>of</strong> Indian Standards Specification for Protein enriched Biscuits (first revision) :IS:7487:1986. The specification for Biscuits (third revision) (with Amendment No.1) is 1011:1992. Thedetails <strong>of</strong> specification can be obtained from the Bereau <strong>of</strong> Indian Standards, Manak Bhawan , 9, BahadurShah Zafar Marg , New Delhi-110 002.d. Production (Target & Value):1.Production <strong>of</strong> Creamed Wafer Biscuits : 108 MT2.Value <strong>of</strong> Creamed Wafer Biscuits : Rs. 84,24,000/-e. Power Requirement: :50K.W.f. Energy Conservation:The following steps may be taken for the conservation <strong>of</strong> energy.1. Machinery & Equipment’s parts, which are revolving and reciprocating should be properly,lubricated from time to time with suitable lubricant oil.2. Lay out <strong>of</strong> the unit should be in such a way in that no back tracking <strong>of</strong> material is there.3. All electric switches may be kept <strong>of</strong>f, when not required.4. The entire transmission belt will be tightened before starting the work is whereever applicable.5. Fluorescent tube with electronic Chokes may be used for energy saving. Further recently developedcompact fluorescent tubes called (CFT) <strong>of</strong> 10,15, watts Philips/Glaux made may be used for energysaving and decoration. These self ballasted fluorescent lamps are high efficiency replacements forordinary bulbs. For same light output, CFLEBs consume about one-fifth the power consumed byordinary bulbs, thereby saving a lot <strong>of</strong> energy. The savings get further multiplied when CLEBs areused in air conditioned areas, since the saving <strong>of</strong> energy by using CLEBs also corresponds to lessheat dissipation reducing load on air conditioners. The life <strong>of</strong> CFLEBs is about 8000/10000 hours i.e.about 10 times that <strong>of</strong> ordinary bulb.The typical payback period in terms <strong>of</strong> savings <strong>of</strong> energy bills and cost <strong>of</strong> ordinarylamps is about 6 months operation. Unlike ordinary bulbs, these CFLEBs provide choice <strong>of</strong> threecolours designated A, B & C, to suit individual requirements.75

Electronic Ballast, with protection against high voltage spikes, along with high qualityCFLs make these composite CFLEBs (or self ballasted CFLs) Slim, lightweight, efficient andreliable units.6. As far as possible Solar Energy and day light will be used keeping all the other lights <strong>of</strong>f.7. As far as possible inductive load <strong>of</strong> motor will be reduced and high power factor will be used withthe aid <strong>of</strong> capacitors <strong>of</strong> appropriate sizes.8. It is desirable for an oven to have a higher production capacity , a short come-uptime, a higherreliability and energy efficiency ( with least thermal radiation ) and less maintenance requirement.g. Pollution Control:1. This industry may be involves pollution to some extent for which State Pollution Control Boardhas to be approached.2. Minimum height <strong>of</strong> shed will be maintained with exhaust fans should be installed for removingdecongestion proper ventilation, removal <strong>of</strong> cokes fumes etc.VII. Financial Aspects:(A) Fixed Capital:1.Land and Building :Land and Building (rented)On Rent @ Rs.20/-Sq. meterCovered Area 500 Sq. meter 10,000/-2. Machinery and equipment:S.No. Description HP/KW Ind/Imp. Qty. Value (Rs)Production UnitName <strong>of</strong> machine with specification1. Automatic continuous Roller cutting machine withOven size 48” fitted with two heavy duty reductiongearbox ,automatic wastage returning system withElec. Motors with starters complete machinery one 9,50,000/-2. Flour Shifter automatic screw type vibrator systemWith automatic lifting system with motor & starters one 60,000/-3. Suger Grinding Machine(30-50 Kg./Hrs. , 2KW) one 35,000/-4. Roll Sheeter size 24” fitted with reduction gear boxVariable speed, with motor & starters one 2,30,000/-Double action horizental mixing machine cap. 300Kg. Per batch , automatic tilting with elec. Motorand starters one 1,60,000/-5. Cooling conveyor size 24” working length 100’total length35’ with motor & starters one 2,50,000/-76

6. Oil spraying machine for salted biscuit belt size 24”With elec. Motor & starters one 65,000/-7. Turn table working between oven and conveyorFitted with motor and starters one 1,20,000/-8. Extra Brass roller for rotary cutting machine &Roller cutting machine one 10,000/-10. Syrup Machine with one motor &starters SS one 85,000/-11. Biscuit Grinder with motor 5 HP starters one 25,000/-12. Working table with S.S./Aluminium top two 5,000/-13. Weighing Balance platform type one 5,000/-14. Aluminium vessels, Mats, cups, Mugs,ladle, spoons, gloves,etc. and misc.equipt. - 10,000/-15. Electrification & Installation Charges @ 10% - 2,00,000/-16. Cost <strong>of</strong> Office Equipment and other - 40,000/-production equipment etc.Total Cost <strong>of</strong> Machinery & Equipments 22,50,000/-3. Pre-Operative Expenses: 20,000/-Total Fixed Capital ( 1+2+3) 22,70,000/-(B) Working Capital (Per month)(1 ) Staff and Labour (per month):S.No. Description No. Salary Total Value (Rs.)(a) Administrative & Supervisoryi) Production Manager one 5000/- 5,000/-ii) Supervisor/storekeeper one 4000/- 4,000/-iii) Accountant one 3000/- 3,000/-iv) Salesman three 3000/- 9,000/-v) Peon/watchman one 2000/- 2,000/-vi) Sweeper one 1500/- 1,500/-(b) Technical Skilled & Unskilledi) Skilled Worker three 3000/- 9,000/-ii) Semi Skilled Worker two 2500/- 5,000/-iii) Helper four 1500/- 6,000/-TOTAL 44,500/-Perquisites @ 15 % 6,675/-Total 51,175/-77

(2) Raw <strong>Material</strong> (per month):S.No. Description with specification Qty. Rate Value (Rs.)i) Wheat Floor (Maida) 6000Kg. 7/-per Kg. 42,000/-ii) Maiza starch,vegetable fat ,salt, soyflour, soda, colours, preservatives etc.3000Kg. - 2,43,000/-iii) packaging material - - 1,25,000/-(3) Utilities (per month):4,10,000/-Electricity 10,000/-Water 2,000/-12,000/-(4) Other Expenditure (per month)1. Postage & Stationary 500/-2. Advertisement 2,000/-3. Telephone 500/-4. Repair & Maintenance 500/-5. Transportation 1,000/-6. Consumable 1,000/-7. Sales expenses 3,000/-8. Insurance 500/-9. Misc. Expenses 1,000/-Total: 10,000/-Total Recurring Expenditure (per month):1) Salary & Wages 51,175/-2) Raw <strong>Material</strong> 4,10,000/-3) Utilities 12,000/-4) Other Contingent Expenses 10,000/-Total: 4,83,175/-Working Capital for three months: 14,49,525/-Total Capital Investment:Fixed capital: 22,70,000/-Working capital for 3 months: 14,49,525/-Total: 37,19,525/-78

VIII.MACHINERY UTILIZATION:It is expected that during first year machine utilization will be 70% and during second year 85% and100% in subsequent years.IX.FINANCIAL ANALYSIS:1. Cost <strong>of</strong> Production (per annum):(a) Total Recurring Cost per year 57,98,100/-(b) Depreciation on Machinery & Equipment @ 10% 2,00,000/-(c) Depreciation on Office Equipments & furniture @ 20% 8,000/-(d) Interest on Total Capital Investment @ 18% 6,69,515/-Total: 66,75,615/-Say 66,76,000/-2. Turn Over( per annum):Sales turnover per MonthS.No. Description Qty.(Kg.) Rate(per Kg.) Value (Rs.)(i) Biscuits Salty & Sweet 9000 120/- 10,80,000/-Less sales expenses@ 35% 3,78,000/-Net Sales Realization(turn over)per month: 7,02,000/-So Net Sales Realization(turn over)per Year : 84,24,000/-3. Net Pr<strong>of</strong>it per annum before Income Tax : 17,48,000/-(Sales- cost <strong>of</strong> production)4. Net Pr<strong>of</strong>it Ratio: =Net pr<strong>of</strong>it x 100Turn over=17,48,000 x 10084,24,000= 20.7%5. Rate <strong>of</strong> Return: =Net pr<strong>of</strong>it x 100Total investment=17,48,000 x 10037,19,525= 47%79

X. BREAK EVEN ANALYSIS:(1) Fixed Cost (per annum)(a) Total Depreciation (on m/c. & equipment, dies, tools, furniture): 2,00,000/-(b) Rent: 1,20,000/-(c) Interest on borrowing:( Total Investment): 6,69,515/-(d) Insurance: 6,000/-(e) 40% <strong>of</strong> salary: 2,45,640/-(f) 40% <strong>of</strong> utilities: 57,600/-(g) 40% <strong>of</strong> other contingent expenses: 48,000/-(Excluding rent & insurance)Total: 13,46,755/-(2). Break Even Point (B.E.P) = Fixed Cost x 100Fixed cost + pr<strong>of</strong>it=13,46,755 x 10013,46,755+17,48,000= 43.5%XI. LIST OF MACHINERY & RAW MATERIAL SUPPLIERS:1. Sembhi Engineers4-5, New Colony , Opp. KMV College, Jalandhar-144 0042. Reliance Engineering WorksK.No. 4065, Sec.46-D, Chandigarh-160 0473. Authentic Designerr,sC-112,Sector-10,Noida-201 301(U.P)4. Ghaziabad Printing & Packing Industry (P) Ltd.Opp. Ganesh Tent House, Near DPS,Meerut Road ,Ghaziabad5. Aroras Box & Cartons Pvt Ltd.39 th K.M. , Delhi-Jaipur Road (N.H.No.8), Gurgaon-122 001(Haryana)6. Jain Packaing Products33,Sarai Pipal Thala, Behind Mangat Ram Dal Mill, Subzi Mandi ,Azadpur, Delhi-1100337. United Packaging19/21, Shakti Nagar ,Delhi-110 0078. Rajat Electronics1309,A-5. First Floor, Pan Mandi, Sadar Bazar,Delhi-69. R.D. Singal & Co.A-81/2, Wazirpur Industrial Area, Delhi-110 05210. Ambica Packers & Printers2687,Kinari Bazar, Dariba Kalan, Delhi-110 00611. Control Print (India) Ltd.A-27, Swasthya Vihar, Vikas Marg, Delhi-110 092ADDRESSES OF RAW MATERIAL SUPPLIERS:Local dealers.*********************************80

ISO 9001/14001/HACCP Certification Reimbursement SchemeThe Salient features <strong>of</strong> the Scheme:i. The Scheme envisages reimbursement <strong>of</strong> charges <strong>of</strong> acquiring ISO-9000/ISO-14001/HACCP certifications tothe extent <strong>of</strong> 75% <strong>of</strong> the expenditure subject to a maximum <strong>of</strong> Rs. 75,000/- in each case.ii. The Micro & Small Scale enterprises ( Manufacturing/ Service) having EM Part-II No. Acknowledgement areeligible to avail the Incentive Scheme – which can be obtained from DIC as per the MSMED Act, 2006.Applications received without EM Number will be rejected and Returned to the applicants.iii. The Scheme is applicable to those Micro & Small (Manufacturing/ Service) Enterprises who have alreadyacquired ISO-9000/ISO-14001/ HACCP certification from NABCB registered Certifying Body.iv. The Scheme provides one time reimbursement only to each unit ; irrespective <strong>of</strong> the fact whether theconcerned Micro & Small Enterprises has one or more than one Enterprises(s) within the same premises/location or outside .v. The applicants are required to submit applications only with the Director <strong>of</strong> MSME-DI in the area where theunits are located.vi. Applicants are required to enclose the Receipts and Invoice for payments made by them to the certifyingbodies, consultants and other expenses also with other annexures.vii.Expenditure for the training will also be reimbursable only if they are by the consultants who are acceptable tothis <strong>of</strong>fice for consultancy as listed below:viii.i. Consultants or consulting bodies registered with NRBPTii. TQM Division <strong>of</strong> Textiles Committeeiii. National Productivity Council (NPC)iv. Consultancy Development Centre (CDC)v. Small Industries Service Institute ( Now MSME-DIs)vi. CII/FICCI/ASSOCHAMThe Scheme Contemplates norms <strong>of</strong> reimbursement as under:a. Payments made to Certification Agency (excluding travel& hotel expenses & Surveillance charges)= Full Amountb. Payments made towards(i) Consultancy(ii) Training, and = Up to Rs. 30,000/-(iii) Calibration (Rs. Thiry Thousand only)The entitlement for reimbursement = 75% ( (a) full Amount + (b)up to Rs.30,000/- )up to Rs. 75,000/-Guidelines for filing Application Form, Formats <strong>of</strong> the Application, List <strong>of</strong> Certifying Bodies registeredwith NABCB & required documents together with "Check List" are available on the Website–www.msmediagra.gov.in OR www.dcmsme.gov.in. Those Micro & Small (Manufacturing/ Service)Enterprises who have Filed EM Part- II are required to submit their Application duly completed (withenclosures) addressed to the Director at the following address:DIRECTORMSME-Development Institute(Formerly Small Industries Service Institute),34, Industrial Estate,Nunhai, Agra - 208006, U. P., IndiaPhone No. - 0562-2280879Tele/Fax No. - 0562-2280882Email : dcdi-agra@dcmsme.gov.in,For more information please visit www.msmediagra.gov.in or contact Sh. A. K. Gautam, Asstt. Director(ISO),MSME Development Institute, Agra81