guideline for dairy accounting
|FAO ANIMAL PRODUCTION AND HEALTH PAPER||21|
for the coordination of dairy development
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FOOD AND AGRICULTURE ORGANIZATION OF THE UNITED NATIONS
© FAO 1980
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CHAPTER 1 :PRESENTATION OF THE SYSTEM
Reception at the processing plant
Liquid Milk Section
Fermented Milk Section
Coldstore Stock Control
CHAPTER 2 :FORMS AND INSTRUCTIONS FOR USE
FORM I : MILK RECEIPT
FORM II : DELIVERY NOTE
FORM III : RECEPTION CONTROL SHEET
FORM IV : RECEPTION CONTROL SUMMARY SHEET
FORM V : PASTEURISATION CONTROL SHEET
FORM VI : LIQUID MILK CONTROL SHEET
FORM VII : FERMENTED MILK CONTROL SHEET
FORM VIII : BUTTER CONTROL SHEET
FORM IX : STORES ISSUE VOUCHER
FORM X : DELIVERY NOTE AND CASH SALES
FORM XI : SALES SUMMARY
FORM XII : COLDSTORE CONTROL SHEET - Liquid milk
FORM XIII : COLDSTORE CONTROL SHEET - Fermented milk
FORM XIV : COLDSTORE CONTROL SHEET - Butter
This publication is intended to provide a basis for the establishment of a quantity control system for the dairy industry. By dairy industry are meant all operations between the purchase of raw milk from the producer and the sale of milk and dairy products to the consumer. Many different types of dairy organizations exist and as for all administrative procedures also quantity control needs to be adjusted to fit the organization. The procedures and documents presented in this publication have been designed to allow the highest possible flexibility.
The main aim of quantity control is to improve the efficiency of all sections of the dairy organization or at least to maintain it at a high level. The loss of milk finally results in the loss of revenue for the dairy organization. This revenue could have been used to pay a higher price to the producers, to sell at a lower price to the consumer or to finance investments in the industry. To avoid wastage of milk is even more important in countries with a limited food supply.
Dairy organizations with more than one processing plant can use quantity control for comparing the performance of the various plants. To obtain a valid comparison the figures used should be arrived at in the same way in each plant. This implies that the controlling dairy organization has to play an important role in the implementation and supervision of a quantity control system.
Chapter 1 of this publication gives a description of the quantity control system in the various sections of the dairy industry. The documents to be used with this system are presented in Chapter 2.