A Study On The Factors Contributing To Financial Loss And Strategies For Improving Profitability In Aavin Cooperative Milk Producers Union Ltd., Villupuram

• Author(s):

  MANIKANDAN S | GANGALAKSHMI R

• Keywords:

  Financial Loss, Profitability, Dairy Cooperative, Aavin, Cost Control, Value-Added Products, Financial Performance.

• Abstract:

  The Dairy Cooperative Sector Plays A Significant Role In Supporting Rural Livelihoods And Ensuring The Supply Of Quality Milk And Milk Products To Consumers. Aavin Cooperative Milk Producers Union Ltd., Villupuram, Is One Of The Leading Dairy Cooperatives In Tamil Nadu. In Recent Years, The Organization Has Experienced Financial Losses Due To Increasing Milk Procurement Costs, Operational Expenses, Government-controlled Pricing Policies, And Limited Subsidy Support. The Present Study Aims To Identify The Major Factors Contributing To Financial Loss And Suggest Effective Strategies For Improving Profitability. The Study Adopted Descriptive And Analytical Research Designs. Primary Data Were Collected From 45 Employees Through A Structured Questionnaire, And Secondary Data Were Collected From Financial Statements, Annual Reports, And Company Records. Statistical Tools Such As Percentage Analysis, Comparative Analysis, Trend Analysis, And Ratio Analysis Were Used For Interpretation. The Findings Reveal That High Procurement Cost, Government Price Control, Lack Of Subsidy Support, Inadequate Expense Monitoring, And Insufficient Employee Training Significantly Affect Profitability. The Study Concludes That Effective Cost Control, Improved Inventory Management, Increased Focus On Value-added Products, And Operational Efficiency Can Improve The Financial Performance Of The Organization.

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Other Details

• Paper id:

  IJSARTV12I6105623

• Published in:

  Volume: 12 Issue: 6 June 2026

• Publication Date:

  2026-06-08

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