Miscellaneous Expenses Research Articles

Analysis of cost and profitability trendsinjk cement limited in India

The cement industry is the primary sector of Indian economy as it accounts for a significant portion of total industrial productivity. After China, India's cement sector ranks second in the world in terms of cement output. It produces quality cements but lack in profitability and return on investment, which ultimately affects trend and pattern of cost and profit of JK cement limited. Cost and profit is the key decision in financial affairs of a firm. The study considered a period of ten years data from 2010-11 to 2019-20. The cost, volume of turnover and profit are estimated. In conclusion, it was found that raw materials, power and fuel cost, employee cost, selling, administration and miscellaneous expenses, volume of sales and profitability of the firm are increased during the period.

Cost Planning Standards on Design and Build Contract Systems for Stadium Building Construction in Indonesia

The study aims to determine and develop the following, (1) the components of standard and non-standard costs, as well as miscellaneous expenses related to financial accuracy, (2) the percentage standard of the works component, (3) the technical specification, (4) the range of costs per meter square and seat, and (5) the connection model between cost planning and accuracy through Indonesian design and build contract, to diminish the potential disputes among related stakeholders. The methods used included analytical, validity, reliability, and descriptive-analytical tests, through four steps of data collection, namely (1) pilot survey, (2) questionnaire, (3) expert validation, and (4) final expert validation. Furthermore, the data analysis was conducted using SPSS and SEM-PLS software, with the result showing that, (1) the components of standard and non-standard costs, as well as miscellaneous expenses were determined by the literature study and the validation of experts. These were also used as the identification sources of cost planning standard, (2) the percentage of the works' component was derived from the previous stadium construction projects and the utilized literature review, (3) the technical specification in the cost planning process differed with the needs of each stadium classification, (4) the cost/m² and cost/seat were used as the reference of the project owner to determine the estimation of each stadium classification, and (5) the standard cost and the miscellaneous expenses were positively related to the budget accuracy. Meanwhile, the non-standard costs had a negative effect on this accuracy. Based on this study, several implications were observed towards the global audience, as the guide to enhance the cost accuracy in the stadium's planning process through the design and build contract.

Farm Producers' Household Consumption and Individual Risk Behavior after Natural Disasters

AbstractUnderstanding how farm household consumption responds to adverse income shocks can provide insight into household well-being and appropriate agricultural policy. Using a split-sample survey of Indiana specialty producers, where we randomly assign respondents to treatments that vary the size of a hypothetical income shock, we estimate the relationship between income loss and household consumption. Given that postdisaster producers' risk preferences are important for business decisions, we elicit producers' risk preferences. We find that food and miscellaneous expenses are the most sensitive to income losses. We also find evidence for decreasing absolute risk aversion among producers after the income loss shock.

Financial efficiency estimation for a dental radiology laboratory.

Background and aimsConsidering nowadays trend among dentists to install a radiology laboratory beside their current practice, we proposed to investigate the aspect of financial efficiency related to such investment.MethodsWe evaluate two existing options: simple investment, consisting of intra-oral equipment and accessories, or investment in a radiology center that includes panoramic and CBCT equipment. The initial investment includes equipment acquisition, fitting out of the location, radiology accreditation and other miscellaneous expenses. Costs were estimated based on current quotations on the specific market available in Romania. We also described a financial model to estimate the financial risk.ResultsThe analysis was made under the assumptions that the laboratory is operated by the dentist who made the investment in the form of a legal person and paying corporate tax like all Romanian entities. The analysis took into account current fees for different types of X-rays, usual expenses of such a laboratory, and describes the approach to this analysis, starting with the initial investment estimation and forecast of revenues and expenses. Based on these projections and assessment of the working capital, we have built the cash flows forecast. Following a risk analysis we could assess the financial efficiency of the two investment alternatives.ConclusionsOur study reveals that the radiology center represents a more profitable investment due to the higher economic return rate.

Health Care Costs of Post-traumatic Osteomyelitis in China: Current Situation and Influencing Factors

BackgroundCurrently, very limited information is available regarding the economic burdens of patients with extremity post-traumatic osteomyelitis (OM). This study aimed to investigate direct health care costs and utilization for inpatients with extremity post-traumatic OM and analyze its constituent ratios and influencing factors in Southern China. MethodsWe searched in the electronic medical record system for inpatients who had received surgical interventions at our department between 2013 and 2016 for extremity post-traumatic OM. Data of direct health care costs incurred during their hospitalizations were collected in six main categories (service, diagnosis, treatment, materials, pharmaceuticals, and miscellaneous expenses). In addition, data of total medical costs for contemporaneous inpatients with non–post-traumatic OM were also collected as controls. ResultsA total of 278 post-traumatic OM and 10,420 controls were included. The median cost for the post-traumatic OM inpatients was $10,504 US dollars, 4.8-fold higher than that for those with non–post-traumatic OM ($2189, P < 0.001). The direct cost in the category of materials accounted for the largest proportion (61%), followed by that in pharmaceuticals (12%) and treatment (11%). The median number of hospital admissions for post-traumatic OM patients was 1 time, with a median length-of-stay of 22 d. The most influencing factors for the health care costs of the post-traumatic OM inpatients were use of an external fixator ($16,016 for those who used versus $4956 for those who did not, P < 0.001), external fixator type ($19,563 for ring fixator versus $14,966 for rail fixator, P < 0.001), infection site ($13,755 for tibia, $14,216 for femur and $5673 for calcaneus, P < 0.001), and infection-associated injury type ($12,890 for infection after open fracture versus $8087 for infection after closed fracture, P = 0.001). ConclusionsAn unexpectedly large proportion of the direct health care costs for inpatients with extremity post-traumatic OM went to cover an external fixator, with expenses for pharmaceuticals and treatment accounting for only a little more than the tenth of the total health care costs. Use of external fixator, external fixator type, infection site, and infection-associated injury type directly influenced the health care costs.

Patterns of Revenue Expenditure in Specified Bioenergy Generation Firms of Andhra Pradesh &amp; Telangana State

Out of all renewable energy generation fields like solar, small hydro, wind and biomass energy sectors-biomass energy generation sector is not in a well organized condition almost in all the states of India. In this paper we tried to examine the revenue expenditure components to find its impact on the viability of selected firms. For this purpose we have used the statistical tools like mean, standard deviation and co-efficient of variation. The results have shown that the co-efficient of variation of Satyamaharshi Power Corporation Limited is higher than other two firms and from the analysis of individual components of revenue expenditure of three firms, it is notable that administration expenses has highest co-efficient of variation in Rithwik Power Projects Limited and financial &amp; miscellaneous expenses has highest co-efficient of variation in rest of the two firms.

Effect of socioeconomic factors on the yields of family-operated milk production systems

This study analysed the effect of socioeconomic factors on the yields of 28 family-operated dairy farms in the mesoregion of the Triângulo/Alto Paranaiba in Minas Gerais State, Brazil, to identify which components constituted greater proportions of the total costs and operating efficiency and those components’ effects on revenue. Data were collected from January to December 2013. The socioeconomic factors, place of residence, producer's age, education level, and land tenure were evaluated for their effects on the variables, gross margin, net margin, yield, and profitability. In this study, none of these socioeconomic factors affected the economic variables. Of the net operating costs, the components that constituted most of the dairy farming costs, in descending order, were feed, labour and sanitation. For total costs, the components in descending order were feed, depreciation and return on invested capital. Of the net operating costs, the components constituting most of the dairy business revenue, in descending order, were feed, miscellaneous expenses and labour.

Effect of workforce diversity on the cost-effectiveness of milk production systems participating in the “full bucket” program

This study aimed to analyze the effect of each workforce type on the cost-effectiveness of 20 dairy farms participating in the “Full Bucket” program, from January to December 2011, in the State of Rio de Janeiro. A stepwise multiple linear regression was used to identify the production cost components that most affected net margin, profitability, and cost-effectiveness. Workforce type influenced both profitability and cost-effectiveness, as well as total production cost. Economic analysis showed that farms with a hired workforce had the lowest total unit costs and a positive result. This way, the activity is able to produce in the long term and farmers are capitalizing. The farms that adopted mixed and family workforce had a positive net margin and a negative result, obtaining conditions to produce in the medium term. The highest representativeness on the items of effective operating cost in the family workforce stratum, in a descending order, were food, miscellaneous expenses, and energy. The most representative items in the mixed and hired workforce strata were food, workforce, and miscellaneous expenses.

Treasurer’s Report

Treasurer’s Report Thomas Kalk, Treasurer Correction: On pg 72, an entry was missing in the table. The online version has been updated to include a line for Germany. IAML’s financial situation improved again in the year 2017. After two years of notable deficits in 2015 (€35,000) and 2016 (€12,000), we managed to close 2017 with a surplus of almost €14,000. So, while we are still on the road to financial consolidation, we have made an important step in the right direction. It must be our goal, though, to continue in this way until we have reached a position that allows us to keep the amount of an average year’s income (€90,000) as a reserve. According to the proposed budget for 2018–2020, we could be close to that point by the end of 2020. We have set the membership dues for 2019 at the General Assembly in Riga last year at €43 for individual members and at €72 for institutional members. I would like to suggest to the General Assembly to keep the membership dues stable again in 2020. Fontes’ production costs for the complete 2017 volume (64) were 10% above the budgeted amount. This does not show in the 2017 accounts, because two invoices were received and paid in 2016 and another invoice was received and paid in 2018. To speed up the process of saving printing costs in favour of electronic access—a process we have been pursuing since 2016 when the journal went online—the IAML Board intends to introduce a new procedure. Regarding travel expenses, I am glad to report that in 2017 again we did not need to spend the budgeted €20,000. I would like to thank all Board members for accepting down-to-earth accommodations and taking less convenient flights that help save on expenses. IAML was incorporated in the U.S. in 2017 (and was granted tax-exempt status in 2018), and a legal advisor supported this process. Currently, the fees incurred are shown under miscellaneous expenses. If necessary, I will introduce a category for expenses in conncetion with incorporation and taxes into the budget. I would like to remind all National Branches and individual members that according to our Rules of Procedure (Rule II, 2) dues should be paid by 1 March of each year, and each National Branch should provide a current list of members to the Treasurer by the same date. I urgently invite treasurers and other membership officers from the National Branches to send me their membership lists without being requested to do so. Branches that are unable to follow this rule for whatever reason should let me know as soon as possible and keep me updated on progress. Please keep in mind that there will be Board elections in 2019. According to the Rules of Procedure (Rule II, 4) “Members in arrears of payment at the time of voting shall not be entitled to vote”. In other words, only members whose dues have been received by the time voting starts will be entitled to cast their vote. So please make sure that your national branch collects and sends their membership dues as early as possible in 2019, hopefully reaching the 1 March deadline. It is, of course, our goal to give all IAML members the opportunity to take part in the Board elections, and we should do our best to make this happen. This gives me a good opportunity to thank all the national treasurers and membership secretaries for their ongoing support and hard work in 2017. Your efforts are very much appreciated. I would like to express my sincere gratitude to the auditors Verena Funtenberger and Andreas Linne (both from Essen, Germany) for spending time thoroughly checking the documentation I sent them in advance of our meeting, which speeded up the process of presenting and discussing [End Page 70] the statement of income and expenditure with them. Finally, I would like to thank you— the IAML membership and my Board colleagues—for your ongoing confidence in me. I continually do my best to serve to the Association’s benefit and meet your expectations. [End Page 71] ACCOUNTS 2017 A...

Transient Thermal-Electric Simulation and Experiment of Heat Transfer in Welding Tip for Reflow Soldering Process

Welding tip is an appliance for making footprint to connect the arm and head gimbal assembly (HGA) together in reflow soldering process. The welding tip is made from 3 materials: copper alloy, stainless steel, and haynes 230. It works based on Joule heating effect. The haynes 230 head tip is the area used to create a footprint. In the past, failure in the reflow soldering process of a hard disk drive factory was found resulting in defective products; therefore, a solution to resolve this problem must be researched. This article reports a solution to the aforementioned problem by using transient thermal-electric simulation to investigate the heat transfer in the welding tip and a simple experiment to verify the simulation. By using ANSYS, the simulation results revealed the temperature of welding tip. The maximum temperature was 406°C on the head tip at t=0.7s and then it rapidly decreased. The reflow soldering process failure occurred when footprint was done after 0.7s causing the temperature to be too low for melting the solder so the arm and HGA were unable to connect to each other. We proposed simple solutions and ways to improve the efficacy of the reflow soldering process; e.g., footprints should be done at 0.7s, and the welding tip’s material should be changed from haynes 230 to 556. After the factory implemented our results, the problem could truly be resolved. Not only do products have a higher quality but also miscellaneous expenses from defective products are saved.

Out-of-Pocket and Catastrophic Expenses Incurred by Seeking Pediatric and Adult Surgical Care at a Public, Tertiary Care Centre in Uganda.

Surgical care is critical to establish effective healthcare systems in low- and middle-income countries, yet the unmet need for surgical conditions is as high as 65% in Ugandan children. Financial burden and geographical distance are common barriers to help-seeking in adult populations and are unmeasured in the pediatric population. We thus measured out-of-pocket (OOP) expenses and distance traveled for pediatric surgical care in a tertiary hospital in Mbarara, Uganda, as compared to adult surgical and pediatric medical patients. Patients admitted to pediatric surgical (n = 20), pediatric medical (n = 18) and adult surgical (n = 18) wards were interviewed upon discharge over a period of3weeks. Patient and caregiver-reported expenses incurred for the present illness included prior/future care needed, and travel distance/cost. The prevalence of catastrophic expenses (≥10% of annual income) was calculated and spending patterns compared between wards. Thirty-five percent of pediatric medical patients, 45% of pediatric surgical patients and 55% of adult surgical patients incurred catastrophic expenses. Pediatric surgical patients paid more for their current treatment (p < 0.01)-specifically medications (p < 0.01) and tests (p < 0.01)-than pediatric medical patients, and comparable costs to adults. Adult patients paid more for treatment prior to the hospital (p = 0.04) and miscellaneous expenses (e.g., food while admitted) (p = 0.02). Patients in all wards traveled comparable distances. Seeking healthcare at a publicly funded hospital is financially catastrophic for almost half of patients. Out-of-stock supplies and broken equipment make surgical care particularly vulnerable to OOP expenses because analgesics, anaesthesia and preoperative imaging are prerequisites to care.

Effect of the scale of production on the cost-effectiveness of milk production systems belonging to the “Balde Cheio” program

This study investigates the cost-effectiveness of 20 demonstration units (DUs) belonging to the "Balde Cheio" program. The units in question are from the state of Rio de Janeiro, Brazil, dating from January to December 2011, and are sorted according to the scale of production (small, medium and large). The data were analyzed using Predictive Analytical software (PASW) 18.0. The scale of production influenced the total cost of milk production, and therefore profitability and cost-effectiveness. The large-scale stratum showed the lowest total unit cost. The positive results in medium and large scales in milk production lead to optimal conditions for long-term production, with the capitalization of cowmen. The items regarding the effective operating cost (EOC) with the biggest influence on the costs of dairy activity in the small scale stratum were food, energy and miscellaneous expenses. In the medium scale, these were food, labor force, and miscellaneous expenses. Finally, in the large scale, they were food, labor force and energy. In the small and large scale, the items regarding the total cost with the biggest influence on the costs of dairy activity were food, labor force, and return on capital, while in the medium scale, they were food, return on capital, and labor force. The average break-even point of 14 of the DUs was higher than the average daily production.

Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis

The aim of this study is to analyze and compare the cost-effectiveness of three family dairy farms, located in the municipality of Limeira do Oeste, MG, Brazil, as well as to identify the break-even points and the factors that most influenced the final costs, and their impacts on each property. The analyzed data comprised the period from May 2015 to May 2016 and were collected using forms developed by EMATER-MG (Technical Assistance and Rural Extension Company of the State of Minas Gerais) and MDA (Ministry of Agrarian Development). Gross and net margins as well as results (profit or loss) were considered as cost-effectiveness indices. It was realized that the dairy activity in the properties studied exhibited low efficiency in the use of inputs, implying idle productive capacity, an increase in the proportion of fixed costs in the composition of total costs, and low productivity per animal per unit area. Therefore, diary activity was highly dependent on the sale of animals in order to afford and present positive results. Among the components of the effective operating cost, feeding is the most representative (averaging 63.09%), in the three studied properties, being the tax rates considered as fixed (9.41%) and miscellaneous expenses (9.49%) also expressive. The properties showed high fixed costs and break-even points; in one property, these could not be determined as the unit variable cost was higher than the average selling price in the market. In the economic analysis, the three systems showed positive net margins and results, indicative of production viability in the long term.

Consumo e perfil social e demográfico dos diferentes arranjos domiciliares de idosos no Brasil: análises a partir dos dados da Pesquisa de Orçamentos Familiares

Abstract Objective: to define the social and demographic profile of the different household arrangements involving the elderly, as well as to calculate the average annual consumption of such household arrangements according to the Pesquisa de Orçamentos Familiares (the Study on Family Budgets) (2008/2009). Method: a quantitative, descriptive, cross-sectional study was performed using secondary data extracted from the micro-data of the Study on Family Budgets (2008/2009), carried out by the Instituto Brasileiro de Geografia e Estatística (the Brazilian Institute of Geography and Statistics). In order to define the social and demographic profile of different household arrangements an exploratory analysis of the data was carried out, and the Gini index was used to identify if there was inequality in the distribution of consumption. Results: The results showed that elderly consumers can be seen as constituents of new generations, while most have only an elementary education and reside in an urban region of Brazil. There was a predominance of female heads of households in which there was no spouse present. When evaluating the distribution of the annual consumption of all the families, a greater weighting of the categories miscellaneous expenses, housing, transportation and food was found. Conclusions: Understanding the socioeconomic characteristics of the different home arrangements of the elderly, as well as their relationships with the consumption of goods and services, is extremely important, since the goods and services offered to this segment of the population can provide satisfaction with and improvement in quality of life.

Citizen Potawatomi Community Development Corporation: Financial Inclusion in Indian Country

The case features the Citizen Potawatomi Community Development Corporation (CPCDC), based in Shawnee, Oklahoma. The CPCDC provides microloans, business loans, short-term consumer loans, and other financial services to underserved Native American communities. On one hand, the CPCDC is driven by a mission to deliver responsible, affordable lending and help disadvantaged Native populations join the economic mainstream. On the other hand, the organization strives to offer only financially self-sustainable products and services. In 2010, Cindy Logsdon (the CPCDC's assistant director) helped to implement the JumpStart Auto Loan program, which was to be offered to employees of tribal enterprises. Logsdon must decide whether to continue offering the JumpStart Auto Loan, which fills a market need but is one of the highest-risk products on the CPCDC's books. Excerpt UVA-ENT-0202 Jun. 16, 2014 CITIZEN POTAWATOMI COMMUNITY DEVELOPMENT CORPORATION: FINANCIAL INCLUSION IN INDIAN COUNTRY Cindy Logsdon, assistant director at Citizen Potawatomi Community Development Corporation (CPCDC), based in Shawnee, Oklahoma, faced a dilemma. In 2010, she had helped to implement the JumpStart Auto Loan program her organization offered to employees of the Citizen Potawatomi Nation tribal enterprises. On one hand, the loan filled a need in the market the CPCDC served. As did most of the United States outside of high-density metropolitan areas, Oklahoma lacked an efficient mass transit system, and, in order to get to work, employees needed reliable cars. On the other hand, the auto loan was one of the highest-risk programs the CPCDC offered. In addition, the loan portfolio was small, and so was the income it generated. The CPCDC was a certified Native American Community Development Financial Institution (CDFI) and loan fund established in Shawnee in 2003 (Exhibit 1). It provided microloans, business loans, short-term consumer loans, credit builder loans, individual development accounts (IDAs), and small business–development services to underserved Native communities. The CPCDC served Citizen Potawatomi Nation members and employees nationwide, as well as Native American–owned businesses throughout Oklahoma. One overcast day in January 2014, Logsdon sat in her office in Shawnee, reviewing the JumpStart Auto Loan program's financial data (Exhibit 2). Over the past four years, the loan portfolio had grown by only 10 to 13 loans a year, and the average loan size was about $ 10,000. Logsdon had to ask herself whether helping 10 to 13 employees annually was worth the trouble. She recognized that, in addition to the cost of funds—which at 3.5 percentage points translated to $ 7,000 per year and about $ 3,500 per year in miscellaneous expenses—there was also the cost of paying an employee to manage the program. She wondered if the social benefit of providing affordable car loans to a relatively small group of people and the revenue generated by the portfolio were enough to offset the cost of offering the loans. . . .

해양바이오수소개발 사업의 상업생산을 위한 예비경제성평가

This project sought to conduct an economic feasibility study regarding the commercial production of bio-hydrogen by the marine hyperthermophilic archaeon, Thermococcus onnurineus NA1 using carbon monoxide-containing industrial off-gas. We carried out the economic evaluation of the biohydrogen production process using the raw material of steel mill by-product gas. The process parameter was as follows: H2 production rate was 5.6 L/L/h; the conversion of carbon monoxide was 60.7%. This project established an evaluation criterion for about 10,000 tonne/year. Inflation factors were considered as 3%. The operating costs were recalculated based on prices in 2014. The total investment required for development was covered 30% by capital and 70% by a loan. The operation cost for the 0.5-year test and integration, and the cost for the first three months in the 50% production period were considered as the working capital in the cost estimation. The costs required for the rental of office space, facilities, and other related costs from the construction through to full-scale production periods were considered as continuing expenses. Materials, energy, waste disposal and other charges were considered as the operating cost of the development system. Depreciation, tax, maintenance and repair, insurance, labor, interest rate charges, general and administrative costs, lubrication and miscellaneous expenses were also calculated. The hydrogen price was set at US$ 4.15/kg for the economic evaluation. As a result, the process was considered to be economical with the payback period of 6.3 years, NPV of 18 billion Won and IRR of 26.7%.

Efficiency of Resource Use in Dairy Enterprise in Karnataka

The study was under taken to analyze the resource use efficiency of dairy enterprise under stall-fed condition in Karnataka. A total sample size of 68 cattle farmers were selected from Vijayapura and Bagalakote districts of Karnataka for the present study. To estimate the resource use efficiency of cattle production, Cobb Douglas production function was used. The co-efficient of multiple determinations (R2) were 0.77 and 0.82 for Vijayapura and Bagalakote districts respectively, indicating that five variables selected for the analysis have explained 77 and 82 percent variation in the total cattle production. The results of Cobb-Douglas production function revealed that miscellaneous expenses in Vijayapura and concentrate in Bagalakote have positive and highly significant (r<0.001) influence on the gross output. The result of allocative efficiency of resource use in gross output of dairy revealed that labour, medical expenditure and miscellaneous expenses in Vijayapura whereas in case of Bagalakote labour, concentrate and miscellaneous expenses were underutilized and the variables like concentrate in Vijayapura and fodder and medical expenditure in Bagalakote were over utilized.

Resource Use Efficiency in Milk Production in Mizoram State of North-East India

The present study was undertaken in Mizoram state to study resource use efficiency in milk production on sample households. Out of the eight districts in Mizoram, three districts were selected purposively based on milk production and cattle population. From each of the three districts, two blocks were selected randomly and from each of the selected block cluster of two to three villages were selected. A sample of 180 milk producing households were selected randomly from the selected villages during the year 2014–15. Linear, Cobb-Douglas and Semi-logs milk production functions were tried to study resource use efficiency. The Cobb-Douglas was found best fit keeping in view sign, significance of regression co-efficient and value of R2 for both crossbred and local cows. The regression coefficients of dry fodder and miscellaneous expenses were found significant for both the animal groups. It was observed that dry fodder and miscellaneous expenses were underutilised for crossbred cows and green fodder was underutilised in case of local cows indicating that use of more quantities of these inputs will further increase the productivity of milch cattle in the study area.

Handling of Miscellaneous Expenses After the Implementation of the Uniform Land Tax Law and the Extra Corvee Labor Problem

Handling of Miscellaneous Expenses After the Implementation of the Uniform Land Tax Law and the Extra Corvee Labor Problem

English

The study was undertaken during 2013 and 2014 in Jaipur District of Rajasthan with the objectives to examine the input-output relationships and assess the resource use efficiency in milk production. The study covered 100 commercial dairy farms. The results of Cobb-Douglas production function revealed that expenditure on dry fodder and green fodder for small category of herd size were found to be positive and significant. The results for medium category of herd size revealed that partial regression coefficients for expenditure on green fodder and miscellaneous expenditure for were found positive and significant. The results for large category of herd size revealed that the partial regression coefficient for expenditure on concentrate and miscellaneous expenditure were found positive and significant. In case of small category of herd size, it was observed that dry fodder, green fodder, labour and miscellaneous expenses were optimally utilized. In case of medium category it was observed that dry fodder, green fodder and miscellaneous expenses were optimally utilized. In case of large category of herd size, dry fodder, concentrate and miscellaneous expenditure were optimally utilized. &nbsp; Key words: Concentrate, dry fodder, green fodder, labour, milk, mvp and resource&nbsp; use efficiency.