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Cost accounting of dairy products

 Lecture Notes

 Table : Profitability of various products as gross percentage of cost
 
Milk products
Raw materials
Services
Packaging
Storage and distribution
Salary and wages
Depreciation and 
interest
Total
cost
Net
profit
Shrikhand
43
6
14
5
7
8
83
17
Dahi
34
8
25
5
6
6
84
16
Mishti Doi
40
6
22
5
4
3
80
20
Lassi
40
7
7
4
6
6
70
30
Peda
54
5
10
4
6
7
86
14
Burfi
51
5
9
4
6
7
82
18
Gulabjamun
33
5
14
5
3.5
3.5
64
36
Kheer
33
4
17
3
4
4
65
35
Basundi
39
4
14
3
6
6
72
28
Pal Payasam
31
5
21
4
4
4
71
29
Paneer
58
3
4
3
10
11
89
11
Rasogolla
33
5
14
3
5
5
65
35
Sandesh
42
3
7
3
8
8
71
29
Ghee
82
2
3
3
2
2
94
6

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