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“Invent a New India Using Knowledge”

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“Step Out From the Old to the New”

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“The Right to Information, The Right to Live”

“!ान एक ऐसा खजाना > जो कभी च0राया नहB जा सकता है”Bhartṛhari—Nītiśatakam

“Knowledge is such a treasure which cannot be stolen”

“Invent a New India Using Knowledge”

है”ह”ह

IS 7607-3 (1975): Code of practice for keeping dairyaccounts, Part 3: Products plants [FAD 19: Dairy Productsand Equipment]

IS : 7607 ( Part III ) - 1975

Indian S-tandard

CODEOFPRACTICEFORKEEPING DAIRYACCOUNTS

PART III PRODUCT PLANTS

( Second Reprint FEBRUARY 1998 )

UDC 637.13 : 657.4

0 Copyright 1975

BUREAU OF INDIAN STANDARDS

MANAK BHAVAN, 9 BAHADUR SHAH ZAFAR MARG

NEW DELHI 110002

Gr 7 November 1975

IS : 7607 (Fart III) - 1975

Indian Standard CODE OF PRACTICE FOR KEEPING

DAIRY ACCOUNTS PART III PRODUCT PLANTS

Dairy Product Sectional Committee, AFDC ?$

Chairman Representin,f

DK D. SUNUARESAN National Dairy Research lnstitutc (ICAK), Karnal

ADRICULTURAL MARI~L~NG ADVWR ‘1’0 THE GOVERNMENT OF INDIA

SHRI S. JAYAR.~M.~N (Alternate) SIIRI B. R. BEDEKAR

SHRI M. P. RAJEN PILLAI (Allmale) SI1RI P. H. BHATT

Dirrctoratc of Marketing & luspectiou (bfinistr-y of Agriculture & Irrigation), Faridabad

Hindustan Milkfood Manufaclurcrs’ Ltd, Nabha

Kaira District Co-operative Milk Producers’ UII~OI~ Limited, Anand

DR I. M. PATEL (&termrtc) SHRI D. S. CHADHA

CHAIRMAN

Central Committee for Food Standards (Ministry of Health & Family Planning)

Tech;;;! Standardmatron Committee (Foodstuff‘s), New

SECRETARY (Alternafc) DR H. M. DALAYA

SHRI R. P. ANEJA (Alfemale) BRIG R. C. DATTA

National Dairy Development Board, Anand

Directorate of Military Farms (Army Headquarters), New Delhi

SHRI R. K. TRIPATHI (Alfemafc) SHKI S. V. GUPTA

SHRI MOH~NDER NATH (Alternale) JOINT COMMISSIONER (DD)

National Physical Laboratory (CSIR), New Delhi

DEPUTY COMMISSIONER (DD) (Allemate) SHKI I. K. KAPUR DR D. V. KARMARMR

Ministry of Agriculture & Irrigatiou (Department of Agriculture)

Directorate General of ‘Technical Dcvclopmcnt, New Delhi In personal capacity (Plot No. 39, Harneshwar Colony,

Telegaon-Dabhade, Poona) DR A. P. MAHADhVAN

DR K. K. G. MENON (dllerriale) MANAGER (QUALITY CONTROL)

SHRI S. C. SAXENA (Alternate) DR V. M. PATIL

Hindustan Lever Limited, Bombay

Delhi Milk Schemr, New Delhi

Dairy Development Commissioner, Govcrnnrent of Maharashtra, Bombay

SHRI N. D. KOTNIS (Akrnale) SHRI N. RANCASWAMY

DR V. S. MOHAN (Alternate) SHRI F. J. RYAN

DR M. K. K. IYENGAR (A~rerrrale) COL K. SEETARAM

LT-COL 0. P. KAPUR (Allcmate) SHRI C. R. SEETWARAMAN

SHRI K. SR~KRISHNA (Alternate) DR A. SEN GUPTA

SHRI K. K. GUPTA (dllernafe) SIIRr Y. M. SOOD

Glaxo Laboratories (India) Private Ltd, Bombay

Food Specialities Limited! >vloga

Food Inspection Or anization, Quartcrmastcr Central’s Branch, Army a eadquarters

Milk Commissioner, Madras

Milk Commissioner, Govcmment of West Bengal, Calcutta

Haryana Dairy Dcvclopment Corporation Limited, Chandigarh

CAPT H. S. OBEROI (&lertrale)

(Continued on bage 2)

@ Copyright 1975 BUREAU OF INDIAN STANDARDS

This publication is protected under the Indian Copyright Act ( XIV of 1957 ) and reproduction in whole or in part by any means except with written permission of the publisher shall be deemed to be an infringement of copyright under the said Act.

I

IS : 7607 (Part III) - 1975

(Continued from page 1)

Members

SHR~ N. SUBRAMANIAN

SHRI G. RAMANATIIAN (Alternate) DR HARIBHAGWAN,

Director (Agri & Food)

Rejreseating

Ceut~~ra~;~d ‘L’echnological l&search Institute (CSIR),

Director General, IS1 (Ex-o&cio Member)

Secretary

SHRI S. K. SUD

Deputy Director (Agri & Food), ISI

Dairy Accounts Subcommittee, AFDC 34 : 6

SIIRI G. M. JIIALA

Members

SHRI V. G. TULPULE (Alternale to Shri G. M. Jhala)

SIIRI P. H. &ATT

SI~RI J. M. &AH (Alternate) FINANCIAL ADVISER AND CHIEF ACCOIJNTS

OFFICER COST ACCOUNTS OFP~CER (Alternate)

SHRI V. U. MARHALLI' SHRI M. G. MOHONI (Alkrnate)

SHRI S. P. MONDKER SHRI N. R. PARANJAPE (Alternate)

DR R. K. PA-I-EL SHRI B. S. RAWAT (Ahnate)

SHRI Y. V. SALPEKAR SHRI N. K. CHAWLA (Altcmafa)

National Dairy Development Board, hnand

Kaira District Co-opcrativc Milk Producers’ Union Limited, Anand

Delhi Milk Scheme, New Delhi

Hindustan Lever Limited, Bombay

Greater Bombay Milk Scheme, Bombay

National Dairy Research Institute (ICAR), Karnal

Indian Dairy Corporation, Baroda

IS : 7607 (Part III) - 1975

Indian Standard

CODE OF PRACTICE FOR KEEPING

DAIRY ACCOUNTS

PART III PRODUCT PLANTS

0. FOREWORD ”

0.1 This Indian Standard (Part ITI) was adopted factors coming into play in the operations of bv the Indian Standards Institution on 19 different categories of dairy plants. These are: February 1975, after the draft finalized by the Dairy Products Sectional Committee had been approved by the Agricultural and Food Products Division Council.

a) b)

c)

0.2 It is an accepted principle that maintaining d)

proper accounts in any business is to present a correct picture of the business to the management enabling it to have an overall control on the

e)

business operations. This principle applies equally to a dairy plant even more so as a highly perishable commoditv (that is milk and milk products) is handIed and accounted everyday and checks exercised promptly and effectively.

0.3 In order to get correct and uniform assessment of commercial aspect of the functioning of dairy plants, it is necessary to have a standard system of keeping accounts of various operations. It is also necessary to lay down certain norms for different

CompoGtional losses’; * Qualitative/quantitative losses; Losses due to breakage and wastage of packing materials; Consumable stores and their relationship to product throughputs; and Relationship of services requirements, such as steam, refrigeration and water supply with finished products.

0.4 This code is being prepared in three parts. This part deals with- product plants. The other two parts are:

Part I Primary milk collection units Part II Market milk plants

0.5 For the convenience of users, the forms in- cluded in this standard are serially numbered and the letters ‘PP’ are prefixed to denote the forms pertaining to the product plants.

1. SCOPE as a guideline for the purpose of this standard are

1.1 This code (Part III) prescribes the practices of given in PP Forms No. 5 to 7.

keeping dairy accounts at product plants. NOTE - PP Forms No. 1 to 4 are same as MM Forms

No. 1 to 4; and PP Forms No. 6 and 7 are same as MM

2. TERMINOLOGY T;;?; No. 10 and 11 respectively of IS : 7607 (Part II)-

2.1 Forms for Product Plants - The forms 4. PRICING SYSTEM applicable to market milk plants will also apply to product plants. 1n addition to it, the produc. 4.1 It is recommended that a two-axis pricing

plants may maintain forms for individual products, system should be followed for purchase of milk.

such as milk powder, ice cream, ghee, condensed A detailed note on the pricing system is given in

milk, infant milk foods, etc. IS : 7607 (Part I)-1975t.

3. DETAILS *Code of practice for keeping dairy accounts: Part II

Market milk plant.

3.1 A set of accounting proforma which will serve tCode of practice for keeping dairy accounts: Part I

Primary milk collection units.

IS : 7607 (Part III) - 1975

. . . . . . . . ..*......... Dairy PRODUCTION REPORT

PP Form No. 5(a)

Date . . . . . . . . . . . . . .

Shift . . . . . . . . . . . . .

PARTICULARS

A) Inputs

QUANTITY, kg/litres

FAT

Percent kg

1. Sour milk

2. Curdled milk

3. Sour cream

4. Good milk fat

5. Curd

6. Can drippings

7. Watery milk

8. From laboratory

9. Whey fat

10. Returned products c--i------

Il. White butter

12. Butter-oil

13. From roller

14. Miscellaneous

TOTAL OF A

B) Out@t

1. Cream production

2. Separated milk

3. Butter from curd

4. Butter milk

5. Butter production from cream

TOTAL OF R

C) Ghee Makinq

1. Butter used for ghee

2. Ghee first quality

3. Ghee second quality

D) Casein Section znput

Separated milk. . . . . . . . . . . . . . . . . .Vat temperature. . . . . . . . OC

Butter milk.. . . . . . . . . . . . . . . .Starter/acid added. . . . . . . . . . . . . hours

Dry casein. . . . . . . . . . . . . . . . . . . . . .kg Moisture ‘-$$$ . . . . . . . . . . . . . . . .

Recovery as y0 of SNF.. . . . . . . . . . . 1.

To Production Manager Signature of Section Supervisor NOTE - Production quantities to be transferred to production register [PP Form No. 5(c)].

4

IS : 7607 (Part III) - 1975

PP Form No. 5(b)

. . . . . . . . . . . . . . . . . . .Dairy

PRODUCTION REPORT

Date ..............

Shift .............

Bufter Section

Batch/Code No. ............................... Supervisor.. ...........................

Operator ........................... .-.

Cream Tank No. ...... .Preconditioning “C to. ...... hours

Cream in the Churn Quantity, kg Fat, percent Fat, kg Colour added

Churning started. . . . . , . . . . . . . . . . . . . . .Breaking. . . . . . . . . . . . . . . . . . . . . . . . . . Churning completed. . . . . . . . . . . . . . . . . . . .

Butter milk . . . . . . . . . . . . . , . . . . . . . . . . .Tempeiature. . . . . . . . . . . . . . . . . . . . . , , “C

Wash water. , . . . . , . . . . . . . . . . . . . . . Temp In Temperature Out OC “C

First wash

Second wash

Preworking from.. . . . . . . . . . . to.. . . . . . . . . . .

Salt working

Moisture y0

Water added

From...................To ..................

First....................Final...............

kg......................Saltadded..............k g

output

Butter ,...........kg Fat%... . . . . . . . . Moisture% . . . . . . . . . . Curd% . . . . . . . Recovery%

Butter milk . . . . . . . . . ..kg Fat% . . . . . . . SNF% . . . . . . . . . . . .

Laboratory report. . , . . . . . . . . .Moisture %. . . . . . . . . . . . Salt %. , . . . . . .

Colour (Disc Number)

Disposal

Issued to

:

:

Packing Details

100 g X kg

500 g X kg

Bulk .kg

Total kg To Production Manager

Signature of Section Officer

5

PP Form 5(c) t: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dairy

PRODUCTS SECTION - REGISTER

Month. . . . . . . . . . . . . .

DATB

1 --

Q,

INPUTS

Whole Return- Curdled Fat, Cream Fat, Milk, ed,Milk, Milk, kg Quan- %

kg/ kg/ kg tity, litres litres kg

2 3 4 5 6 7

OUTPUT

Skim Milk Butter Butter From From

Quan- Fat, Cream, Curdled tity, % kg Milk, kg kg

8 9 10 ii

- Butter

for Sale,

kg

12

ISSUED I GHEE I CLOSING BALANCE

Butte1 for

Ghee, kg

13

. Cream Pro- for duced,

Is;:;d Cream, Butter, Ghee

Sale, kg Sale, kg kg kg

kg kg

14 15. 16 17 18 19

I I I I I I

TENDENT

NOTE 1 - Entries to be made daily and to be consolidated:at the end of the month. NOTE 2 - Input entries to be transferred from PP Form No. 5(&i).

IS : 7607 (Part III) - 1975

Pl’ Form 5(d)

Month....................

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Dairy

CASEIN PRODUCTION RECOXD

DATE QUANTITY OF SKIM MILK QUANTITY OF CASEIN PRODUCED AND RGOVERY AS “/!, SIGNATURE OF USED FOR CASEIN HANDED OVER STORES OF SKIM MILK DAIRY

MAKING SUPERINTENDENT

kg/litres SNF Number of

% Bags kg

1 2 3 4 5 6 7 ___ -_.- .-___._

-____-.._

_._________ __ _,. ._ --. ..- ..-.._“_--_ .---.. -.--. .___~ -__ _~. _ --~_-_-_-~-_-..-._ _____ __ ______

7

As in the Original Standard, this Page is Intentionally Left Blank

Code No. .Type of Powder

IS : 7607 (Part III) - 1975

PP Form 5(e)

Dare of Manuiacture.. .Dan-y

MANUFA -G FORM

Y F T .AT

96

2

-

-

i- -

T- - NF,

kg

-

19

-

-

-

-

-

0VrPU-I

500 g Tins 10 kg Tin, 1 Other Packing. I kg Tins 25 kg Bag,

2

-

-

20 3

-

-

-

-

t

-

-

4

_

:

-i-

c

c

A- l- -! Signature of Super”lror,Supcrl”undent

Packagmg

To Dary hccoun”

9

As in the Original Standard, this Page is Intentionally Left Blank

. . . . . . . . . . . . . . . . . D&y

PACKING SECTION

PP Form No. 5(f)

Date................

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 2.3 24

I

II

III

TOtal

I Shift II Shift III shii

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Amendments are issued to~standards as the need arises on the basis of comments. Standards are also reviewed periodically; a standard along with amendments is reaffirmed when such review indicates that no changes arc needed; if the review indicates that changes are needed, it is taken up for revision. Users of Indian Standards should ascertain that~they are in possession of the latest amendments or edition hy referring to the latest issue of ‘BIS Handbook’ and ‘Standards Monthly Additions’

Amendments Issued Since Publication

Amend No. Date of Issue Text Affected

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