Evaluation of co-operative sugar factories in North-Eastern Karnataka

The economic performance of cooperative sugar factories in terms of total costs and returns, capacity utilization, physical and financial indicators and ratio analysis of the factories was studied. In this book, three cooperative sugar factories were studied as well as the physical and financial indicators were also estimated with the objectives of economics of sugar production, examining the performance and finally identifying the factors responsible for better performance of sugar factories. The results were suggested that a significant variation in the total cost and returns, capacity utilization and both physical and financial indicators over years within the three sugar factories was found. The study has provided enough evidence about the financial ratios which has shown the economic potentiality of the respective sugar factories. In addition, for the better performance of the factories an efficient planning and automation well before the start of a season is necessary. The study provides insight into the problems of sugar industry and also the growth over the years on the basis of its business volume.