National Academy of Agricultural Sciences (NAAS)
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PRINT ISSN : 2319-7692
Online ISSN : 2319-7706 Issues : 12 per year Publisher : Excellent Publishers Email : editorijcmas@gmail.com / submit@ijcmas.com Editor-in-chief: Dr.M.Prakash Index Copernicus ICV 2018: 95.39 NAAS RATING 2020: 5.38 |
The study of the economics of processing of barley into malt reveals that all the malt processing plants under study were operating at far below their intake capacity. For small size plant, total costs of running the plant, fixed, variable and raw materials costs accounted for 11.95, 8.11 and 79.94 per cent of the total costs, respectively. Whereas, for medium size plant, total costs of running the plant, fixed, variable and raw materials costs accounted for 11.30, 6.30 and 82.40 per cent of the total costs, respectively. In case of large size plant, total costs of running the plant, fixed, variable and raw materials costs accounted for 8.60, 6.46 and 84.94 per cent of the total costs, respectively. The total processing costs (including the cost of raw material) for small, medium and large size plants have been amounted 2001.32, 1942.02 and 1883.51 per quintal of barley grains, respectively. The small, medium and large size of barley processing plants got a profit of Rs 264.27, 225.17 and 283.68 per quintal of barley malt during 2017-18, respectively. Interest on term loan, and taxes and insurance charges were the main components of the total fixed cost for all the plants. Other important fixed cost components were salary of permanent staff and depreciation of the plant. Important variable cost items were electricity charges, fuel charges, packing charges, repair and maintenance charges and the temporary labour charges.
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