guideline for dairy accounting
|
guideline for dairy accounting |
| FAO ANIMAL PRODUCTION AND HEALTH PAPER | 21 |
by
p. fagard
dairy accounting
international scheme
for the coordination of dairy development
The designations employed and the presentation of material in this publication do not imply the expression of any opinion whatsoever on the part of the Food and Agriculture Organization of the United Nations concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries.
M-26
ISBN 92-5-100998-8
The copyright in this book is vested in the Food and Agriculture Organization of the United Nations. The book may not be reproduced, in whole or in part, by any method or process, without written permission from the copyright holder. Applications for such permission, with a statement of the purpose and extent of the reproduction desired, should be addressed to the Director, Publications Division, Food and Agriculture Organization of the United Nations, Via delle Terme di Caracalla, 00100 Rome, Italy.
FOOD AND AGRICULTURE ORGANIZATION OF THE UNITED NATIONS
Rome 1980
© FAO 1980
Hyperlinks to non-FAO Internet sites do not imply any official endorsement of or responsibility for the opinions, ideas, data or products presented at these locations, or guarantee the validity of the information provided. The sole purpose of links to non-FAO sites is to indicate further information available on related topics.
CHAPTER 1 :PRESENTATION OF THE SYSTEM
Reception at the processing plant
CHAPTER 2 :FORMS AND INSTRUCTIONS FOR USE
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 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.