“A STUDY ON INVENTORY MANAGEMENT SYSTEM IN

KOTTAKKAL ARYA VAIDYA SALA, PALAKKAD”

PROJECT REPORT

Submitted to

RAJAGIRI COLLEGE OF SOCIAL SCIENCES (AUTONOMOUS)

(Affliated to Mahatma Gandhi University, Kottayam)

In partial fulfilment of the requirement for the award of

MASTERS DEGREE IN BUSINESS ADMINISTRATION

(2014 – 2016)

By

AJITH S

Register No: 1421008

RAJAGIRI COLLEGE OF SOCIAL SCIENCES (AUTONOMUS)

RAJAGIRI P.O
KOCHI – 682039

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 DECLARATION

I, Ajith S, hereby declare that the project work titled “A STUDY ON INVENTORY
MANAGEMENT SYSTEM IN KOTTAKKAL ARYA VAIDYA SALA, PALAKKAD”
is a bonafide record of the work undertaken by me at Kottakkal Arya Vaidys Sala, Palakkad.
The report is submitted to Mahatma Gandhi University, Kottayam in the partial fulfilment of
the requirement of Master of Business Administration.

All the information in this document has been obtained to use only for my academic purpose
and is presented in accordance with academic rules and conduct under the guidance of
Dr. Neetha J. Eappen (faculty), Rajagiri College of Social Sciences (Autonomous).

I further declare that any part of this project has not been submitted elsewhere for award of
any degree.

Place: AJITH S

Date:

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 ACKNOWLEDGEMENT

I begin with thanking the Lord Almighty, for having showered his blessings, to complete this
project work.

I thank Dr. Binoy Joseph, Principal Rajagiri College of Social Sciences (Autonomous) for
giving me this opportunity, my project guide, Dr. Neetha J. Eappen, Faculty Member,
Rajagiri College of Social Sciences (Autonomous) for all the valuable guidance and
suggestions during the project as per organization requirement.

I wish to put on record my sincere thanks to Dr. K. Ramachandran (Factory Manager),

Mr. N. Manoj (HR Manager), Dr. Subhash (Raw Drugs In Charge), Mr. Somasekharan
(Senior Section Head), Mr. Praveen T.V (F&A) and Mr Vasudevan all from Kottakkal Arya
Vaidya Sala, Palakkad for the valuable guidance given to me. Last but not least, I am highly
indebted to my family and friends for their support rendered during the course of my project
work

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CONTENTS

Section 1: Profile Study of the Organization

Introduction ………………………………………………………………………………8

Industry profile …………………………………………………………………………...9

Company Profile …………………………………………………………………………15

Kottakkal Arya Vaidya Sala, Kanjikode ……………………………………………….19

Section 2: Problem Centered Study of the Organization

Chapter 1: Problem Formulation ……………………………………...…………23
Title of the Study ………………………………………………………………………....24

Background of the Study ………………………………………………………………...24

Statement of the Problem …………..…………………………………………………....24

Chapter 2: Research Process …………..…………………………………………..25

Objectives of the Study …………..…………………………………………………........26

Scope of the Study …………..…………………………………………………................26

Research Design ……....……..…………………………………………………...............26

Tools for Data Collection …..…………………………………………………................27

Limitations of the Study …..…………………………………………………..................27

Chapter 3: Data Analysis and Interpretations ……………………………..…28

Material Management at AVS ………………………………………………………….29

Classification of Inventory ……………………………………………………………....36

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Mininizing and Accounting of the Weight Drain ………………………………..……41

Findings and Suggestions ……………………………………………………………....44

Conclusion ……………………………………………………………………………....45

Bibliography ………………………………………………………………………….....46

Appendix 1 …………………...……………………………………………………….47

Appendix 2 …………………...……………………………………………………….54

Appendix 3 …………………...……………………………………………………….61

Appendix 4 …………………...……………………………………………………….68

Appendix 5 …………………...……………………………………………………….70

Appendix 6 …………………...……………………………………………………….73

Appendix 7 …………………...……………………………………………………….74

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 EXECUTIVE SUMMARY

Kottakkal Arya Vaidya Sala (AVS) is a century old Charitable Institution engaged in the
practice and propagation of Ayurveda, the ancient health care system of India. AVS offers
classical Ayurvedic medicines and authentic Ayurvedic treatments and therapies to patients
from all over India and abroad. They keep an inventory of over 270 products for the production
of 530 products. A study on the management of the inventory was carried out in its factory at
Kanjikode, Palakkad to understand the current system and to make it better.

Current practices were studied and discussions were held with the HR Manager, Raw Drugs-
In-Charge and F & A Manager to gain information about the company and its practices. There
was no classification of raw materials till now at AVS. Information regarding raw materials,
their cost, availability, quantity used etc. were availed from the company to do different
analysis and classifications like ABC, HML and SDE etc. Based on these classifications, those
raw materials for which more concentration should be given are identified. These
classifications would help them in prioritizing and decision making. A problem regarding the
weight drain of some seasonal raw materials was also observed and after discussions with
managers at AVS and other companies, a possible solution was reached. The reasons for the
weight drain were identified as drying up of materials, withering of barks etc.

By buying most of the raw materials in a need basis to avoid excess inventory and buying or
storing it in dried form, much of the weight drain can be minimized. Also customizing the
ERP software used in the company, Microsoft Dynamix AX, to add a provision for entering
a depreciation value for the select seasonally available raw materials will allow them to
minimize the accounting mismatch in the inventory.

This study will help the company to improve the effectiveness of its inventory and limit the
uncertainties about the inventory and production.

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SECTION 1: PROFILE STUDY OF THE
ORGANIZATION

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INTRODUCTION
Inventory refers to the complete list of goods that are stored in a place, raw materials, work in
progress, and finished goods. It is a stock that a company keeps to meets its future
requirements of production and sales. Optimum inventory management has come into
limelight because inventory is one of the largest current asset of a company and also
optimizing the inventory leads to more working capital and improved production efficiency.
Proper inventory control leads to significant cost reduction in production.

This Project titled “A Study on Inventory Management System and a problem centered study
in Kottakkal Arya Vaidya Sala, Palakkad” is an attempt to study the present inventory
management in Kottakkal Arya Vaidya Sala, Kanjikode Unit.

Kottakkal Arya Vaidya Sala one of the pioneers in uplifting Ayurveda, the Asian science of
life. It was founded in 1902 by Vaidhyaratnam P S Varier. Arya Vaidya Sala has three
factories, ne at Kottakkal, next at Kanjikode and third one is in Nanjakode Mysore.

Arya Vaidya Sala has branches all over India and a vast network of over 1300 authorized
dealers have come into being all over the country and abroad in Malaysia, Singapore and
Middle East. Arya Vaidya Sala has their own hospitals which provide treatment on free of
cost to poor patients, colleges and herbal gardens.

In our study, Kottakkal Arya Vaidya Sala, Kanjikode unit is taken, which has a production
turnover of 118 Cr. Since the raw material constitute more than 60% of the cost of production,
proper inventory control system would help in cost reduction. An attempt has been made to
analyze the inventory using HML, ABC and SDE analysis.

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INDUSTRY PROFILE
The conceptual and operational framework of Ayurveda is wide enough to include all its
essential to make a man healthy and happy. It includes the study of right conduct (dharma),
which is necessary for the healthy growth of the society in which the man lives. Further it
deals with philosophical aspects of life, the knowledge of which contribute greatly to the
comfort and happiness if all human being. Ayurveda philosophically understands the
limitations of human efforts. Still it talks about the means of prolonging life and the methods
of invigorating it.

The objective of Ayurveda are namely two, the first being the maintenance of positive health,
and the other treatment of diseases. These clearly defines objectives are achieved through
logically developed means in a classical way. On the basis of objectives define, the sum and
the substance of Ayurveda can be classified into two parts

i. Healthy man’s regimen - the science of positive health (svasthavrittam)

ii. Patience regimen (aturavrittam)

HEALTHY MAN’S REGIMEN

The emphasis on the concept of positive health is a unique feature of Ayurveda. The radical
shift occurred in defining health encourages the medical fraternity of modern times to look
deeply into empirically evolved ayurvedic techniques for the maintenance of positive health.
The recommendations that Ayurveda puts forth in this regard include the observance of
systematized daily routine (dinacharya), life in accordance with seasons (ritucharya) and well
planned schedules of diet and exercise. Ayurveda stresses on the need of maintaining
personnel, social and civic hygiene for the orderly upkeep of positive health.

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Ayurveda recognizes that mind is very powerful both in the causation and cure of diseases.
So, strict mental discipline and adherence to moral values are considered a pre-requisite for
health. Therefore, ethical basis of life (sadvrttam) is described as an important health support
system.

The innate strength of an individual to restrict the affliction of disease yadhikshamatvam – is

well considered and its positive and negative influence on health understood. The techniques
evolved in this regard are the boosters of human immune system.

Experts view the recommendations suggested for maintenance of positive health has
protective measures against endogenous – e.g. ageing – and exogenous – environmental
pollution – afflictions and point out their efficacy in strengthening the cellular function in
human body. These observation are comparable with modern concept of prohost therapy and
use of cytoprotactive agents of contemporary medicine.

Obviously regular or periodic use of rejuvenate therapy (resayanachikitsa) also finds a place
in the maintenance of positive health because of its therapeutic potentials to delay the process
of again and also to improve quality of life. In a nutshell, Ayurveda recommends socio-
economic adjustments, modification of personnel habits, protection against trauma, control of
infection, control of pollution, and prophylactic medication for the maintenance of the positive
health.

Patient’s regimen

Patient’s regimen (aturavrttam) deals with the curative and palliative measures employed for
the medical and emotional care of the patient. It includes definition of disease, etiology,
clinical picture, patho-physiology, prognosis and line of treatment consisting of drugs, diet
and life style.

In patient’s regimen

A condition of disease is caused by either internal (bodily) or external (environmental)

factories. Diseases can be somatic or psychic cause factor. Ayurveda insists that more often
than not every ailment will have a psychosomatic etiology. More importantly, the therapeutic

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approach is focused not exclusively at the ailment as such, but it is directed at the patient as a
human being. Thus, the ayurvedic approach to a patient and his cure is often termed as holistic.

The ayurvedic therapy is either palliative (samanam) or pacificator (sodhanam). The palliative
approach stresses on the use of medicaments. The famous panchakarama therapies and the
supportive Kerala special therapies belong to the purificatory approach. In both cases, proper
control of food and behavioral habits is a necessary components for achieving perfect cure.

The human constitution and the condition of his ailment are ensconced in a three-factorial
humeral (tridosha) frame-work which itself is a derivation from the five-factorial
(panchabhautic) macrocosmic frame-work. Medicament, the tools for dealing with a condition
of ailment, are also perceived to belong to these two axiomatic frame-work.

AYURVEDAM IN INDIA
Ayurveda is a monumental contribution of India to the world. As the name implies, Ayurveda
(ayuh: life, Veda: knowledge) is an organized body of knowledge of healthy living.
Systematized knowledge is science, and it is an expression of human creativity. Since
creativity has diverse expressions science is a multifaceted enterprise, which refers to different
ways of knowing. So the terms science need not be confined to the sense of the term used in
modern western culture, where it is an institutionalized practice conditioned by a set of
conventional rules. This realization about the vast conceptual framework of science is
mandatory for the appraisal of Ayurveda, which represents a well-codified human care system
and speaks of the art and science of health and healing.

From where and when the stream of Ayurveda started flowing still remain unanswered.
However, it has an uninterrupted history of more 3000 years. The historians and scholars have
their own arguments and reasons in fixing up different time frames. Anyway, one thing can
be set for certain that there is no civilization in the world, which has not developed some
system of medicine or the other. It was the periodic systematization of such medical
knowledge and practice, which lead to the development of medical science. The same is the
story of Ayurveda with its own variations.

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It could be seen that Ayurveda is routed in the knowledge revealed by ancient seers’ echoes
insights and visions are compiled in the Vedas. Vedas are the earliest form of documented
knowledge. The six system of Indian philosophy – nyaya, vaiseshika, sankya, yoga,
mimamesa and Vedanta acknowledged the authority of Vedas. Of the four Vedas Atharvaveda
contain more intimate reference to medical knowledge and practice. Ayurveda is there for
considered as an auxiliary limb (up Aveda) of Atharvavrda. Similarly, the influence of
classical in dial philosophies, especially of sanjhya and vaiseshika is apparent in ayurvedic
literature. These philosophical mornings make Ayurveda more than a medical manual through
it is radically health oriented.

Ayurveda does not go deep into philosophy after a certain stage and is more concerned with
functions and dis-functions of the human body, the orderly up keep of which is the prime
requisite to fulfill human aspiration and to achieve the ultimate goal of life. Ayurveda can thus
be introduce as a system of medicine built on philosophical foundation that does not go on
changing overtime. Ayurveda, as any other biological discipline, is dynamic at operational
level. Obviously the super structure of Ayurveda is flexible enough for appropriate
extrapolation. This unique feature make the art of feeling down to earth practically in turn
with the changing trends and needs of human life.

In short, Ayurveda has a unique self-designed axiomatic framework as its foundation, which
remarkably holds out a truly global vision. It assumes fundamental continuity between all
elements of universe and as a natural extension of this ideology perceives man as an integral
part of nature. Ayurveda underscores the fundamental communalities observed in men and
nature and attempts to explain the human life in its totality.

It starts by saying that purusha, the individual being, is a blend of soul, mind, sense organs
and body. The structural and functional units of the human body are categories and represented
in Ayurveda in terms of bio physio chemical energies of of the living body (doshas), tissues
(dhatus) and metabolic end products (malas). Health is defined as a state wherein balance of
doshas, dhatus and malas is maintained, the metabolism is at optimum level and sole, mind
and sense organs assume sublime position. This definition fully agrees with the integral vision
of health envisaged by; the formal has an additional dimension of sound spirituality. The
structural and functional unit of human body are composed of five basic elements are known

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as panchabhutas. Panchabhutas literally means the five elements, which include the earth, the
water, the fire, the wind and the space. Each one of them wields and influence on certain parts
of the human constitution. For example, every opening in the body, the ears and the voids and
internal sound of the body are all belonging to the element of space. The element of fire
influences the human from and its glow, the ears, eyes, the body heat, the digestive activity
and also the feelings of anger and velour. Recognition of this identical element basis of human
body and outside body has profound implications in the practice of medicine.

Disease are the manifestations of perturbation in the equilibrium of body constitutes including
doshas. Perturbation involves the increase of disease of body constituent as the case may be.
According to Ayurveda, medicine is that which being well administrated becomes an
equalizer of increased or diminished elements, that brings down the excessive one and
arguments the deficient one does restoring the pre-morbid condition of the body. This
concepts leads to the realization that there is nothing in the world, which cannot be used as
medicament.

Ayurveda considers him as the best physician who knows the science of administration of
drugs with due reference to client, and who applies it only after examining each and every
patient individually. To acquire these proficiency and competency, a comprehensive
knowledge of human anatomy and physiology, disease process, medical and surgical
treatment, psychiatry, preventive medicine, medical ethics, material medical and
pharmacology is indispensable. The content of Ayurveda emprises all the spheres separately,
but emphasizing on a holistic vision.

AYURVEDAM IN KERALA
The fundamentals of Ayurveda being practiced and taught in Kerala are not different from
those of the rest of the country, in their essence and philosophy. But in the present days, there
indeed is a notable difference in certain aspects of Kerala tradition of Ayurveda. This
difference pertains to the important given to vaghbhatha’s Ashtangahridayan in preference to
other classical texts by Kerala traditional physicians, the uninterested history of practicing the
classical panchakarma therapies in all their authentic fidelity, the innovative development of

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the reputed Kerala preparatory therapies and finally the wide variety of exclusive herbal based
formulations over shadowing the use of metal and mineral based drugs.

The development of Ayurveda in Kerala is particularly noted for its origins in known
brahminical traditions even before the entry of classical Ayurveda in the early centuries of the
Christian era. These two streams subsequently blended so well that it gives a unique strength
to the help care tradition of Kerala. Selected few Brahmins households, named generally as
ashtavaidyas, and were best earned with the responsibility of maintaining the ayurvedic
tradition by practicing it as a health care service as well as by teaching its principles in the
unique guru Kula tradition. The traditional practitioner of Ayurveda considered
ashtagrhiridhya as a primary text. Several commentaries were written by experts here. More
importantly, new texts were written in Kerala both in Malayalam and Sanskrit. Sahasrayogam,
chikilsa manjeri, vaidyamanorama are just a few examples. These are similar other Kerala
texts still remain sources of very useful information on formulation =, medicinal plants and
therapies.

Another very important contribution by Kerala physician is the continued practice and
enrichment of the panchakarma therapy. Even when they become defunct in the rest of the
country due to socio political reasons Kerala returned this therapeutic wealth in all its pristine
essence. Text were written here on its practical aspects. More importantly, the famous Kerala
special therapies were evolved by the practitioners here. They are essentially preparatory in
nature. Dara, mukkippizhichil, navarakizhi, etc. are typically examples. As the practice of
Ayurveda expand ended in popular acceptance in the reason past, these treatment modalities
have also become more prevalent.

There are several unique herbal formulations described in Kerala texts. Many of them have
now received national level incline and they are included in the ayurvedic formulary in India.
One important aspect of Kerala formulations is that the stress is more on herbal components
rather than on metal or minerals. There is also the history of ayurvedic physicians developing
some areas of specialization like pediatric, ophthalmology, marital therapy etc.

The establishment of Arya Vaidya Sala in 1902 by Vaidyaratnam P S VARIER was a logical
development in the Kerala tradition of Ayurveda. He blended modern modern pharmaceutical

14
procedures and classical Ayurvedic traditions. He introduced formal teaching systems in line
with modern university education. He wrote teaching aids and it was at Arya Vaidya Sala that
a hospital for imparting classical therapies in an organize manner was first set up in 1924 as a
charitable hospital and then in 1954 as a major hospital facility. The main competitors are
Coimbatore Arya Vaidya Pharmacy, Himalaya Drug Company, Shree Baidyanath Ayurved
Bhavan, Dhatri Ayurveda Pvt Ltd, Dabur India Ltd Etc.

COMPANY PROFILE

Kottakkal Arya Vaidya Sala (AVS) is a century old charitable institution engaged in the
practice and propagation of Ayurveda, the ancient health care system of India. Arya Vaidya
Sala offers classical ayurvedic medicines and authentic ayurvedic treatments and therapies to
patience from all over India and abroad.

AVS was established at Kottakkal in Kerala state of India in 1902 by the machinery physician
and late Vaidyaratnam PS warier sir. P S Warier Shishyan of an illustrious family of Kottakal
in the Malabar region of Kerala, was an extra ordinary man. He was a multi-faced personality,
a renowned ayurvedic scholar and academician, enable practitioner; a successful entrepreneur,
and a genius philanthropist. All at the same time! Sir warier studied Ayurveda under the
classical guru Kula system he also acquired proficiency in the practice of allopathy.

He started essentially as a village clinic, it has now grown into a multi-unit, multi-disciplinary
and multi-core organization. It has operation in different areas of ayurvedic practice. Sree
warier wrote text books of students of Ayurveda. One of them, ashtangasariram, won a
certificate in 1932 from the national organization of physicians.

Sri warrier expired in 1944. He had excluded a will prior to his demise, which converted his
proprietary concern into a charitable trust of public nature, to be run by a trust board consisting
of seven members who are related to his family and institutions.

AVS manages ayurvedic hospitals at Kottakkal, Delhi and Cochin. All classical ayurvedic
medicines, therapies and expert medical advice are available there. AVS has two modern
medicines manufacturing units, as well as equipped quality control labs, has full-fledged

15
research activities, publisher’s ayurvedic periodicals and books, cultivates medicinal plants
and conducts educational programs. Arya Vaidya samacham, under which he started an
ayurvedic college for imparting better ayurvedic education to students, again free of cost. AVS
also runs a Kathkalli academy were the classical theatre of Kathakali is taught and performed.

Arya Vaidya Sala has branches all over India and a vast network of over thousands authorized
agencies have come into being all over the country and abroad in Malaysia, Singapore and
middle east. More than 530 Ayurvedic medicines are produced by Kottakkal Arya Vaidya
Sala. Keratites does not need any introduction to what AVS attends for and what it has
achieved in more than 114 years of its glorious existence.

Arya Vaidya Sala produces more than 530 classical formulations. All these medicines are
made available to needy patience across the country through a chain of authorize dealers.
These dealers have their own premises and they stock exclusively Arya Vaidya Sala
medicines. Services of qualified physicians are also made available in all the dealerships.

VISION
Preparation of Ayurvedic medicine, sale of same, giving treatments to the patient by accepting
fees based on financial capacity, to conduct research in Ayurveda to make it more and more
useful to the market.

MISSION
Propagation of Ayurveda.

OBJECTIVES OF THE TRUST

According to the terms of Vaidyaratnam’s Will, Arya Vaidya Sala becomes a charitable trust
after its founder’s death in 1944. P.S.Varier by his Will made his trusted and talented nephew
Arya Vaidyan P.Madhava Warrier Managing Trustee and Chief Physician for life. The main
objectives of the trust are to maintain and develop the Arya Vaidya Sala and the Charitable
Hospital.

According to the founders Will, the objectives of Arya Vaidya Sala are the following.

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  To manufacture Ayurvedic medicine.
 To sell the medicine prepared.
 To provide Ayurvedic treatment to the patients by accepting fees based on the financial
capacity of the patient.
 To promote Ayurveda by continuous research so that it can be of use to a greater
number of people.

AVS has all the above mentioned four objectives which are given in the Will. After the demise
of the founder, Arya Vaidya Sala is converted as a Charitable Institution under provisions of
the Will of the Founder. Under which the entire earnings from the working of the institution
are to be utilized for charitable purpose only.

As per the provisions on the Will, the net surplus is utilized for the following purpose
(mission):

 Development of Arya Vaidya Sala (45% of net earnings).

 Treatment of poor patients through the Charitable Hospital (45% of the earnings)
 Giving financial assistance to the Ayurveda College, Kottakkal (10% of the earnings)

BOARD OF TRUSTEES
First Managing Trustee

Founder in his will had named the members of the board to administer Arya Vaidya Sala after
his demise. Accordingly his nephew Aryavaidyan P. Madhava Varier became the first
Managing Trustee in 1944. He was in office till he passed away in a tragic aircrash in 1953.
He initiated the process of modernizing of Arya Vaidya Sala and laid down the foundation for
many later developments including the nursing home.

Present Managing Trustee

Aryavaidyan P.K. Warrier became the Managing Trustee on the demise of his brother P.M.
Varier. He is leading Arya Vaidya Sala for more than half a century. Dr. P.K. Warrier serves
also as the Chief Physician ably assisted by other senior and experienced physicians. Under

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his leadership Arya Vaidya Sala has grown into a multi-core, multi-unit, organization and has
been recognized as the premier centre of Ayurveda in the country. Arya Vaidya Sala became
the destination of ailing patients, rich and poor alike, students and scholars from India and
abroad. He made Kottakkal the synonym of authentic ayurveda.

P.K. Warrier made his imprints as an able administrator, educationist and academician and
above all a physician of international repute. Dr. Warrier is the person most sought after in
national and international conferences. His most important works are Padamudrakal – a
collection of scientific papers and Smrtiparvam, his autobiography.

Organizational Structure

Board of trustees
Board of trustees

Managing trustee
Managing trustee

General
Factory Manager
Manager

Production Finance HR Quality Plant In

Manager Manager Manager Assurance Charge

Asst. Managers

Employees
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KOTTAKKAL ARYA VAIDYA SALA, KANJIKODE
The Kottakkal Arya Vaidya Sala in Kanjikode was established in 1987. Kanjikode unit is
producing four categories of products; arishtam, kashayam, Lehams and choornam.
Employing around 240 employees and 20 Executive staff, the plant produces about 118 Cr
worth of products annualy. The departments in AVS Kanjikode are

 Production department
 Human resource department
 Finance department
 Service department
 Quality Assurance

PRODUCTION DEPARTMENT
The production department is one of the most important departments in AVS. The production
is carried out 24 hours a day. All the production activities are carried down by machines to
maintain the quality of medicines. The production is based on demand. Every medicine is
prepared and manufactured according to the traditional Ayurvedic prescriptions; under the
supervision of qualified ayurvedic physicians at most attention is given to quality and purity
of medicines suitable modern machines have been installed with a view to increase quality
and production of medicines.

The production activity is scheduled by the head office at Kottakkal. It draws up

annual/monthly/weekly/daily production schedule by taking into account the requirement of

19
the marketing department and by maintaining close association with the materials department,
factory managers and finance department..

Arya Vaidya Sala, Kanjikode has four plants for its production. They are

 ARISHTAM PLANT
 LEHEAM PLANT
 CHOORNAM PLANT
 KASHAYAM PLANT
QUALITY ASSURANCE
QA department has a well-equipped laboratory and trained chemist. They carry out regular
analytical tests to ensure the quality of raw material as well as that of finished products. Issue
of a quality certificate is a necessary step for accepting every item of raw materials. Standards
specified by the Bureau of Indian standards (BIS) are generally followed in the QC laboratory.
The QC certificate issued by the QA department forms an integral part of the batch
manufacturing record (BMR) of every product.

In the case of finished product, the pharmaceutical standards specified by the government of
India are followed. A high level quality control cell comprising senior physicians examines
samples from every batch of products. The report of quality is send to the head office and that
report is approved by the head office. Only after approval products can be marketed.

HUMAN RESOURCE DEPARTMENT

HR department takes care human resources development related matters. There is a labour
welfare officer who works closely with the recognized unions of the workmen and associates
with the personnel and production departments. The human resource department plays an
important role in an organization. The human resource manager collect all details regarding
the employees attendance, overtime shifts etc. and record these details into register. 240
employees are working in AVS Kanjikode in different departments in three shifts. The main
functions of human resource developments are;

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  Maintenance of discipline among employees
 Recording of attendance of employees using punch card system
 Provide training twice in a year to all employees
 Provide welfare facilities to employees
 Make arrangement for performance appraisal system

FINANCE DEPARTMENT
Finance department controls the financial aspects of running the day today operations. All the
transactions are entered into respective journals and posted to the ledger account. The accounts
makes things up to date using computerized accounting system. The main function of finance
department are

 Maintains records in an orderly and chronological manner

 Submit the record to top management
 Checking and passing of bill for payment
 To make arrangement for the auditing of accounts

SERVICE DEPARTMENT
Service department looks after procurement, installation and maintenance of the plant and
machinery of the factories. Under the control of manager (engg), there are
electrical/mechanical engineers and a maintenance engineer looking after the functions of the
department, which are managed by skilled and proficiently qualified workmen. Service
department is responsible for the management of general stores also.

21
SECTION 2: PROBLEM CENTERED STUDY OF THE
ORGANIZATION

22
CHAPTER 1: PROBLEM FORMULATION

23
TITLE OF THE SUDY
“A Study on Inventory Management System in Kottakkal Arya Vaidya Sala, Palakkad”

BACKGROUND OF THE STUDY

Inventory refers to the complete list of goods that are stored in a place, raw materials, work in
progress, and finished goods. It is a stock that a company keeps to meets its future
requirements of production and sales. Inventory is one of the largest current asset of a
company and also optimizing the inventory leads to more working capital and improved
production efficiency. Proper inventory control leads to significant cost reduction in
production.

Kottakkal Arya Vaidya Sala uses more than 4000 tons of raw materials in a year to produce
530 formulations for the market. As such proper classification of inventory becomes necessary
to improve its efficiency. This study aims to understand the inventory management practices
currently followed at Kottakkal AVS.

STATEMENT OF THE PROBLEM

The study is aimed at understanding the current inventory system at AVS factory at Palakkad.
It looks at how the inventory is maintained, what type of data are kept, how the materials can
be classified, what are the related problems by the management etc. A company like Kottakkal

24
Arya Vaidya sala uses more than 270 raw materials which makes for a complex inventory and
managing it well can be quite difficult.

CHAPTER 2 : RESEARCH PROCESS

25
OBJECTIVES OF THE STUDY
1) To study the inventory management process at kottakkal Arya Vaidya Sala
2) To classify the inventory using ABC, HML and SDE analysis
3) To minimize and account for the weight drain of raw materials

SCOPE OF THE STUDY

The study was conducted at the factory of Kottakkal Arya Vaidya Sala at Kanjikode,
Palakkad. It explores the inventory management practices and problems faced by the
company. The study was conducted between 06.04.2016 and 28.05.2016. Both primary and
secondary data sources are used.

RESEARCH DESIGN
A detailed study of the organization, its various activities, products and the present inventory
management system was carried out by observation and discussions were held with the
managers of different departments to understand the company and its functions. The study
was an exploratory study and the nature of the study was qualitative.

The present inventory system was studied with information provided by the Raw drugs In
charge and other officials of materials department, with taking into account the limitations of

26
the system and problems faced by the department. The details of the items stored in inventory
was collected from Raw Drugs In Charge and F & A Manager and analyzed. Tools like ABC,
HML and SDE analysis were used to classify and draw conclusions on the raw materials.

Also observed was a problem faced by the Materials department regarding the weight drain
over time in some seasonal raw materials which are stored in bulk. This is a major problem
the ayurvedic companies are facing today. There is no current system for accounting for this
loss of weight in materials. Semi structured interviews with officials in other companies and
discussions were held regarding this problem and various alternatives and their feasibility
were considered.

TOOLS FOR DATA COLLECTION

Primary Tools

 Interviews
 Discussions with the managers

Secondary Tools

 Microsoft Dynamix AX, the ERP system used in the company

 Administrative Data

LIMITATIONS OF THE STUDY

 The study focuses on the inventory at Kanjikode factory only, but the decisions on the
inventory made by the company is based on all three factories.
 The time period of this project is only two months

27
CHAPTER 3: DATA ANALYSIS AND INTERPRETATIONS

28
MATERIAL MANAGEMENT AT AVS
Material management is a function responsible for coordination of planning, sourcing,
purchasing, and moving, storing and controlling material in an optimal manner so as to
provide pre-decided services to the customer at a minimum cost.

Management of material has assumed a vital role in the in the industry so much, so that
material management has reason come up as distinct field of industrial and business
management. Kottakkal Arya Vaidya Sala, Kanjikode is a manufacturing unit, which produces
mainly ayurvedic medicines. Hence the material management at AVS is very much important.
Raw materials, spares, packing materials and other components etc form a significant portion
of the total asset of the company. More than 3000 components are used in the production of
ayurvedic medicines.

The head office at kottakkal prepare early production budget for the Kanjikode factory. On
the basis of that report AVS at Kanjikode produces medicines. Head office also sent monthly
and weekly production schedules. The raw materials are partly purchased by the head office
and transport to Kanjikode unit. Kanjikode unit also makes direct purchases from the local
market and they have a herbal garden their own.

AVS exercises material management functions as follows

 Purchase of material
 Receipt and inspection of the material
 Storing of material

29
  Issuing of material
 Accounting of material

1. PURCHASING

 Purchasing of raw materials, spare parts and packing materials is done on the basis of
production budget prepared by the head office
 Both centralized purchasing and de-centralized purchasing are being practiced there.
 In centralized purchasing, head office select suppliers and buy the items and transfer
to the unit. Payments are made by the head office at kottakkal.
 Locally available items are purchased by Kanjikode unit and cash payment is done by
them
 Free materials are obtained from herbal garden maintained by them
 Raw drugs department in Kanjikode unit is responsible for the purchase activity
 Mostly perishable raw materials are purchased from locally
 Weekly production schedule is prepared by the head office and sent to the unit. When
the unit prepares its weekend stock position and purchase request is sent to the head
office
 Head office arranges for procurement of items which are centrally purchasing and the
unit purchases the locally available materials
 For centralized purchasing purchased order is prepared by the head office and for the
local purchase the unit itself prepare the purchase order by specifying the item,
quantity, quality, delivery date, mode of transport and mode of payment.

2. RECEIPT AND INSPECTION OF MATERIAL

 Store manager is responsible for receipt and inspection of items.

 Supplier attaches a delivery note with the item supplied for verification.
 Samples are taken from each item received and test the quality as per prescribed.

30
  Samples are subjected to laboratory tests before final approval of goods received.
There is a quality assurance department for checking quality of raw drugs as well as
finished products.
 And the sample items are sent to the head office for approval if they are locally
purchased
 After the items inspected and checked, the store manager or store keeper enters
particulars of goods received in a goods received note.
 The copies of goods received note is sent to the accounting department for accounting
purpose.
 Accepted items identified by the components code are collected and stored in
respective storage rack.
 Some stock materials, like non-perishable items, are properly preserved for long
storage viz; proper maintenance.
 First in first out (FIFO) method for short life item, preservation is carried out as per
schedule available in department quality manual.
 Through inter location stock transfer issue or/ receipt, stock transfer can take place
from one unit to the other and copies are sent to the stores for accounting stock transfer.
 All transactions in the stock is entered in the bin card. Entries are made at the end of
the day.
 Rejected item are returned to concerned supplier along with supporting documents, or
it may be disposed of by the stores. Disposed items may be declared as scrap.

3. STORING

 The items received are stored in two warehouses operated by the unit.
 Each item has a separate place for storage for easy identification
 Items are classified and codified for better access in the following manner.

 Angadimarunnu
 parimarunnu
 meklmarunnu

31
  oils
 ghee
 milk
 honey
 other raw material
 packing material

 The partly finished products like Arishtam and kashayam are stored in a huge
tank for further processing. The tank is equipped with cooling facility for
molding finished product
 Finished products are also kept in an proper manner in warehouse

4. ISSUING OF MATERIALS

 The store keeper issues materials on receipt of properly authorized documents called
material requisition.
 The stores are updated along with proper entries being made in Bin Card.
 The first in first out (FIFO) method is followed. The level of stock is also maintained
with the help of regular updating of bin card.
 Store keeper issues the materials and entries the transaction in the corresponding bin
card. The original of the stores issue note is retained in the store department. The first
copy is returned to the intender and second copy to the accounting department.
 Batch manufacturing register is maintained to record the each batch of products like
kashayam, arishtam, leheam and choornam.
 Finished goods stored in the warehouse are issued to deplores.
 Stores department bill prepare delivery notes, packing list etc. and makes necessary
arrangements to deliver the goods to the appropriate dealers.

5. ACCOUNTING OF MATERIALS

 The accounting is done by the finance department

32
  The accounting is done with the help of computers
 The price of raw materials, order price payment made, cost of work in progress ,
finished goods, issue of materials are entered in the computer
 Payments received are forwarded to accounts department along with the payment
forwarding slip.

BOOKS MAINTAINED IN MATERIALS DEPARTMENTS

1. BILL OF MATERIALS

Bill of material is a comprehensive list of materials with specifications, material codes and
quantity of each material required for a particular production. It is prepared by the planning
department. BOM act as an authorization to the stores department in procuring the materials
and the concerned department in material requisition from the stores. It is circulated to stores
department, production department, and accounting department.

2. PURCHASE REQUISITION NOTE

Purchase requisition note is prepared by stores in charge person to purchase goods before
placing orders on suppliers. Before stocks become out of stock stock in charge person will
prepare requisition note authorizing to order for further stock. It specifies material code no,
description, size, quantity, delivery date and place, purchase order, supplier and rate.

3. PURCHASE ORDER

After the receipt of purchase requisition note by the concerned department, they sent purchase
order to suppliers. The copies of purchase order will be sent to the suppliers, the department
originating purchase requisition and accounting department. It includes the following details:

 Material code
 Size, quantity and prize
 Delivery date
 Purchase order number

33
  Mode of delivery
 Mode of payment and
 Any special conditions

4. MATERIAL INSPECTION NOTE

When materials are delivered, the supplier issues delivery note. After receiving materials the
inspection is carried out to check whether materials are in accordance with purchase order and
its quality. Then it prepare material inspection note and attach with the materials. One copy is
sent to the supplier. It specifies purchase order number, material receipt number, material
code; quantity inspected, accepted, rejected and reason for rejection.

5. GOODS RECEIVED NOTE

Once the inspection is completed goods received note is prepared by the stores person. Copies
of GRN are sent to the production department and accounts department. After receipt of GRN
the accounts department will check the purchase order and arrange for payment. GRN
specifies material code size, quantity, price, inspection note number, supplier name and
purchase order, and date of entry in BIN card.

6. MATERIAL REQUISITION NOTE

Stores issues materials only after receipt of material requisition from concerned department.
This note specifies material code number, size, quantity, rate, job number and department
name. This will be entered in BIN card and stores ledger.

7. MATERIAL TRANSFER NOTE

This note is prepared when materials are transferred from head office or other units. It
specifies transfer from and transferred to.

8. BIN CARD

34
It indicates level of each item of stock at any point of time. It is attached to the concerned
place were the raw materials is stored. It records all the receipts and issues of particular item.
It specifies the following details:

 Bin number
 Material code number
 Maximum level
 Minimum level
 Recorder level
 Receipts, issues and balance

9. STORES LEDGER

Stores department maintains stores ledger in which a separate folio is kept for individual item
of stock. It records not only quantity but also the rate of materials. It helps to ascertain value
of any item at any time.

35
CLASSIFICATION OF INVENTORY

ABC ANALYSIS
ABC (Always Better Control) Analysis is an inventory categorization technique which divides
inventory into three categories: A items should be very tightly controlled, and the control
needs to be exercised at higher level of authority. B items should have moderate control and
C items of low value, where the control can be exercised at grass root level of authority. The
information regarding the items and their consumption was obtained from the ERP system
and categorized according to their annual consumption. Class A comprises of 10% of total
items which contributes towards 70% of the total consumption. Class B comprises of 20% of
total items which contributes towards 20% of the total consumption and Class C, 70% of items
which contributes towards 10% of the total consumption. The table is given on Appendix 2.

Employing ABC analysis on the inventory of Kottakkal AVS, Kanjikode, and the result
looked:

% of No of Annual % of Annual
items Items consumption consumption

10 28 249267646.9 71.55273129

20 55 77931601.93 22.37040803

70 194 21169908.34 6.076860681

36
 277 348369157.2 100

Pareto Diagram
250 100
90
No of Items

200 80
70
150 60
50 No of Items

100 40 % of Annual Consumption

30
50 20
10
0 0
70 20 10

From this analysis we can see that around 70% of the Annual consumption is made through
just 28 items and 22% through 55 items. And 194 such items that contribute to only 6 % of
the total annual consumption.

HML ANALYSIS
In this type of analysis the classification of the inventory is done based on the price per unit
of an item. The information regarding the items and their latest price was obtained from the
ERP system and categorized into three groups based on their price. The three levels are High
Priced (>700 Rs), Medium Priced (100-700 Rs) and Low priced (0-100 Rs) items. The
categorized list of items are given on Appendix 3.

37
The analysis is as follows:

HML ANALYSIS
Category Price Range No of Items
High Price Items >700 15
Medium Price Items 100-700 75
Low Price Items 0-100 187
TOTAL 277

HML ANALYSIS

5%

27%

68%

High Price Items >700 Medium Price Items 100-700 Low Price Items 0-100

Of the 277 raw materials we are analyzing,

1. 15 items belong to high price category (H) and account for around 5% of the
consumption value
2. 75 items belong to medium price category (M), and account for around 27% of the
consumption value

38
 3. The rest 187 items are in low price category (L) and account for around 68% of the
consumption value

SDE ANALYSIS
SDE stands for Scarce Diffficult and Easy. This analysis tries to classify items based on their
availability, like how scarce it is, how long the lead time will be, is the suppliers closer or far
away etc. The availability of every raw material is not recorded in any system. As such, this
categorization was done on the basis of discussions held with Raw drugs In charge, Dr.
Subhash and Mr.Vasudevan of materials department.

Scarce: These are generally short in supply or available in very short span of interval. If the
company feels that a lot of times as well as expenditure is involved in procuring these items,
it would be advisable for the company to procure these items, say once a year.

Difficult: These items are available indigenously, but are difficult to procure. They also
includes those items which are procured from far off places and whose suppliers cannot be
relied upon. It can also happen that there are only one or two suppliers for that product. In
order to procure such items in time for production, the manufactures may have to give an order
well in advance.

Easy: These items are easily and readily available. They include all the items that are produced
according to required standards, items that can be procured locally without any difficulty etc.

On doing the SDE Analysis on Kanjikode Kottakkal AVS, it was seen that out of 277 items
only one item comes under Scarce, 71 under Difficulty and 205 items are Easily available.
The Scarcely available item was “Cherutheku”. The table is given in Appendix 5.

Although we should maintain a lowest inventory possible, it is advisable to maintain an

inventory of Scarce and Difficult items so as to conduct the production uninterrupted. And
also try to make alternate sources of items under difficult to try and make it to easy category.

39
3X3 MATRIX
A 3x3 matrix was constructed using both HML and ABC analysis. Items under AH constitutes
high priced items that are consumed more. Those items are:

Atapathiyan/Jivanti
Athivitayam
Elathari/Elakki
Gulgulu/ Guggula
Katukurohini/Katukarohini
Vitayam
Vizhalari
Thakaram

More care should be given in handling of these items and ensuring its availability. The matrix
will be given in the Appendix section. This matrix will give a clear picture of criticality and
cost related to the raw drugs. For example, if we take items under CH, we can see that those
items are used only in small quantities but are of high price. This will help in prioritizing and
decision making. The matrix is given in Appendix 4.

40
MININIZING AND ACCOUNTING OF THE WEIGHT DRAIN

In the current inventory system, the materials available only seasonally are purchased in bulk
and stored in the warehouse. These raw materials undergo a weight drain when the fresh
materials dries up or materials like twigs and barks wither away. The weight drain cannot be
avoided. So, the material shows a weight when taken for use that is less than when bought.
Also when the raw materials are taken for use little by little from the bulk, the usage does not
add up to the actual amount.

The first solution comes to mind for this problem is Just in time inventory system, where in
the required raw materials reach the factory just before the production thereby reducing the
inventory time and cost. But in the production of Ayurvedic medicines, there are some
materials that are only available in season. So we have to buy those in bulk and store it till the
production. The weight drain is noticeable in these seasonal products. As for the shredding
of barks and twigs, it is in their nature to wither away with time.

The problem is not the weight loss itself, but how to account for it. The item that was so much
when bought for making a certain amount of end product ends up not sufficient for production.

To find out some current practices in the industry regarding the issue, I made contact with
some companies which has factories in Kerala. The questions asked are given in the Appendix

Mr. Rajeevan of Asoka Pharma says that they enter the weight in the system only after they
dry the materials and as much as possible, they try to keep the inventory minimum and make
sure there is a supply of raw materials. Mr. Binduraj from Haritha Pharma says that they buy
fresh raw materials available cheaper than dried and they loss in weight is adjusted thereof.
And the loss from barks and twigs is added to the normal wastage. Ali Shahid Gurukal of
Changampally Ayurveda Vaidyasala says that they calculate a depreciation in terms of weight

41
at the time of purchase and negotiate a price according to the new weight. None of these
companies use an ERP system and use Tally.

Kottakkal AVS uses Microsoft Dynamics AX, an ERP system from Microsoft to manage its
day to day activities. Dynamics AX contains 19 modules including general ledger, bank
management, CRM, Inventory management, Master Planning, project accounting and
procurement and sourcing.

The company offers customization of the product according to the client’s need. Here the
problem of weight drain is noticeable in materials bought in bulk. And also it takes some time
in inventory for the problem to occur. The conventional ways tells us to minimize the
inventory by employing JIT inventory. This however cannot be done here. The materials
which are bought in bulk and also stored for a length of time are those that are seasonally
available and used in many number of products. Based on discussions with Mr.
Somasekharan, Senior Section Head and Mr. Vasudevan, both from Materials Management
Department, the below mentioned materials are identified as fitting into above criteria.

Amukkuram/Hiremaddina beru
Atapathiyan/Jivanti
Gulgulu/ Guggula
Katukurohini/Katukarohini
Patakizhangu/Padvali
Thathiripoo
Thippaly/Hippali

These materials are used extensively in ayurvedic medicines, for ex; Thathiripoo is used to
make 42 out of 46 Arishtams that the company manufactures. Also they are not easily
available. They are available only in a couple of months in a year and in north and eastern
parts of India. So they have to be bought in bulk and stored.

First option is the obvious one. Buy already dried materials. However if there is obstacles in
that, negotiate with the supplier for price reduction corresponding to the weight drain the
materials may go through in its time in inventory and enter the recalculated weight into the
systems. This method is practiced for some materials in the company now. Also we can dry
the materials before storing and enter the weight after drying.

42
Another option is to schedule the production of end products according to the availability of
these materials so that the inventory time is minimized. But the problem with this is that the
production is scheduled from head office at kottakkal and also the raw materials used in many
products are many and varied. So it becomes difficult.

The next option is to include a provision in the ERP system so as to include the weight drain
in such materials. If we take the above materials, they know how much weight in average it
loses in a particular time period. If we categorize the materials and made a provision in the
ERP that from the time it is entered in the system, it depreciates, say for example 3% of its
weight in a given time period. There is already a provision in the system for weight loss in
handling or transit. The depreciated weight would be added to this weight loss in the system.
Even though the results would not be accurate, this I hope can minimize the mismatch in the
systems.

43
FINDINGS AND SUGGESTIONS

1) Of the 277 raw materials analyzed, 15 are high priced, 75 are medium priced and 187
are low priced.
2) 70% of the Annual consumption is made through just 28 items and 22% through 55
items, and 194 items make up to only 6 % of the total annual consumption.
3) Only one item is scarce in its availability, 71 items difficult to procure and 205 items
easily available.
4) The number of raw materials is large and its availability and usage in production is
varied forming a complex structure. It becomes impossible to time the inventory w.r.t
production.
5) Production at Kanjikode Factory increased by 13.85% in 2014-15 from previous year.
6) The inventory is managed quite well so as not to disturb the production schedule. With
many years of rich experience in the industry, they are able to time the purchases in
season, maintain good relations with suppliers and meet customer needs.
7) Stricter control on items under High price, Scare and difficult availability.
8) Cultivation of possible materials under AH, AM, BH, BM and CH from the 3x3 matrix
in own gardens.
9) Facilitating a depreciating provision in ERP for seasonal products mentioned.
10) Proper inventory of packing materials.

44
CONCLUSION
Every business need inventory for smooth uninterrupted running of the activities. There is
generally a time lag between recognition of need and its fulfilment. The greater the time lags
higher the requirement of inventory. A proper inventory control system could not only solve
the acute problems of liquidity but also increase the profit and causes substantial in working
capital of the concern. It is therefore absolutely imperative to manage the inventory effectively
in order to avoid unnecessary investment. The study concludes that the Inventory System in
Kottakkal Arya Vaidya Sala is maintained quite well. AVS can improve its Inventory Control
System by implementing the various analysis like ABC analysis, HML analysis. The company
should arrange facility or storage, maintain and developing herbal garden effectively and
introduce specific changes in data recording.

45
BIBILIOGRAPHY

BOOKS

1) Operations & Supply Management, Richard B Chase, Ravi Shankar, F.Robert Jacobs,
Nicholas J Aquilano, 12th Edition
2) Research Methodology, Kothari C R., New Delhi, Wishwa Prakashan, 2002.

WEBSITES

www.managementparadise.com
www.bms.co.in
www.sparepartsmanagement.co.in

46
APPENDIX 1
The raw materials used annually in Kottakkal Arya Vaidya Sala are:

Item name Total Quantity Total Cost

Jaggery 1012795.294 52753347.46
Thippaly/Hippali 53872.5469 29895202.87
Munthiringa/Drakshi 87084.0385 19571528.08
Chukku/Shunti 85136.3202 18579174.83
Jeerakam/Jirige 81922.6577 13384891.72
Kurumulaku/Ollemenasu 15930.9015 10688280.93
Amukkuram/Hiremaddina beru 44600.4626 9709653.65
Gulgulu/ Guggula 10536.417 8149487.51
Vizhalari 8301.7222 7542150.54
Patakizhangu/Padvali 14759.524 6537805.05
Sugar 213874.9404 5995308.36
Pushkaramoolam/Pushkaramula 21634.122 5342458.49
Cheruvazhuthina/Heggula 68835.066 5307715.41
Srikhandam/Bavanna 7683.712 5030759.67
Athivitayam 909.5547 4945220.01
Katukurohini/Katukarohini 3446.4153 4311059.65
Atapathiyan/Jivanti 5506.565 4277736.16
Thrikolppakonna 24342.0465 3965994.44
Elakkaya / ElakkiKayi 8007.3464 3887566.04
Kurunthotty (D)/Bala (D) 35393.2652 3778509.53
Nannary 12253.6874 3414253.8
Vitayam 1255.96 3327484.39
Elathari/Elakki 4077.994 3213555.99
Nellikkathodu/Nellikkayi 66094.0578 3185376.13
Nilappana/Nelatali gadde 16563.968 3162517.5
Koovalam/Bilpatre 66322.0914 3148779.44
Ekanayakam/Ekanayakana beru 18663.1835 3118054.66
Thakaram 3613.7005 3043774.63
Devatharam/Devadaru 52760.0335 2932247.41
Sathavari/Ashadiberu 96777.758 2780236.08

47
Kottam 8478.452 2750854.04
Moovila/Murelehonne 27773.515 2668988.68
Orila/Ondelehonne 25532.515 2425921.43
Aratha/Doddarasagadde 42337.2005 2401980.59
Thathiripoo 56147.9807 2339391.66
Karayamboo 3597.458 2277906.56
Jathikka/Jayikai 3788.192 2275180.68
Muthanga 54361.7134 2256833.17
Irattimadhuram/Jeshtamadhu 13129.0004 2167003.5
Nherinhill/Neggilu mullu 26107.577 2145423.53
Kachoori 12653.5024 2124085.4
Varattumanhal/Arisina 20694.3365 1994883.11
Elavangam/Dalchini 8945.522 1916271.95
Ramacham/Lamancha 9714.2631 1845147.93
Katukkathodu/Alalekayee 65317.9729 1731661.84
Kotithoova/Thuruche 24758.276 1691193.73
Ayamodakam 9719.992 1667187.19
Thavizhama/Kommeberu 28846.745 1655325.08
Chittamrithu/Amritaballi wet 97937.3711 1574823.85
Manchi/ Jatamamsi 2228.6288 1498089.73
Kattuthippali/Hippali beru 7836.5842 1384766.9
Patolavally / Kahipuduvala (D) 6334.1909 1378403.89
Karinkurunhi 28267.5328 1369219.67
Karimjeerakam 4591.6937 1281297.36
Jathipathrika 1518.92 1273603.73
Valmulaku 1792.0917 1273508.55
Palakapayyana/Syonaka 22587.48 1268170.1
Manchatty 7007.2949 1219688.73
Munha/Taggi gida 24823.06 1197433.46
Kotuveli/Chitramula 9549.6113 1109743.1
Avanakkinver/Haralu beru 32871.133 1072157.56
Kothampala/Kothambri 9413.408 1067755.42
Karingali/Kaachu 16001.5325 994627
Sugar Candy/ Kallusakkare 23317.4767 946434.86
Kumizhu/Kumbalamara 21716.0634 939419.91
Poopathiri/Padri beru 20412.652 933151.38
Vellulli 11276.48 844658.33
Atalotakasamoolam 40950 818685
Putharichunda 6160.24 805211.1
Thettamparal 5385.256 796191.34
Maramanhal 17818.4985 787414.45

48
Muthukku 21217.477 762769.95
Nagapoo/Nagasampige 5988.4519 733218.9
Elavalukam 1067.138 718142.94
Nhazhalpoo 2699.2925 694834.51
Vayambu / Bhaje 11766.8981 692920.31
Pavu 2231 689637.21
Cheruthekku 3707.78 670994.08
Darbha/Darbhe 4258 664295.28
Kutakappalayari 3930.8704 632361.78
Iruveli 2445.3114 629228.14
Thamarayally 1256.642 590806
Chitteenthal 2981.208 570213.85
Thannikkathodu/Thare kai 17569.5538 545175.41
Pachottitholi 7200.2486 541652.27
Tejpath/Kadulavangapatre 6546.286 523100.37
Kattumulaku/Chavya 10578.812 521417.01
Perelam 410.27 516517.92
Karkitakasringi 2686.064 497453.14
Kattuzhunnu 4892.985 491570.75
Sathakuppa 5487.5276 483956.67
Yavam/Javegodhi 19655.112 481688.78
Rakthachandanam 1679.088 475171.63
Atalotakam/Adusoge 10431.3468 474803.04
Nagadanthi (Purified) 2938.1425 466014.81
Pachanellikka 17392 463697.55
Kattupayar 4892.985 431478.72
Cherupunnayari 2186.724 405684.23
Thakkolam 2081.2855 389628.55
Uzhunnu/Uddu 4266.636 363714.59
Vilankaya 4820.854 341226.15
Chenchillyam/Sarjarasa 1862.5 335386.9
Pathimukham/Padmaka 6542.074 334246.43
Vengakathal/Bijasara 8150.944 303755.11
Kiriyatha / Nelavevu (D) 6417.206 297225.06
Kandakari Vazhuthana/Kantakari 7156.72 288816.06
Cherkkuru 7466 284755.94
Vayalchully 15250.7 261986.65
Koovappodi 6648.6539 256739.43
Thaleesapathram/Talisapatre 2806.871 256182.1
Konnatholi/Kakkemara 5882.0448 253477.1
Veppinnila/Bevina Ele 12263 246350.5

49
Nagunam 105.45 245517.95
Athithippali 2811.2597 236780.89
Nilappala 7415 226875
Ama/Kadukabbu 1586 209711.69
Naikkurana Vally/Nasugunni beru 3023.605 207460.45
Manhamantharam 3034 203990.18
Veppintholy/Bevu chekke 12681.4704 194799.93
Irippapoo/Hippehuvu 3798.08 192643.3
Parvally 3253.11 188213.42
Kattuchena 9211 186518
Badam Parippu 216 177246.56
Kakkathonti 2008.952 171899.83
Brahmi/Nirubrahmi 11539.232 171164.17
Kunthurukkam/Shallaki 709 170332.44
Peral Tholy 3688.2 169995.62
Attuvanhi 3200.256 167089.08
Cheleyam 1515.08 166129
Muthira 4999.44 162388.95
Karimbuver/Kabbu 3428.27 159026.39
Karkokilary 2508.888 152443.12
Kattuvazha/Lolesare 27020 151407.12
Nhettavalthalir/Tapasigida 10739 149704.76
Athitholi 3667.9 145898.81
Mangayandiparippu 3790.356 144696.54
Kutakapalatholi 3954.935 144070.78
Arayaltholi 3688.2 141546.32
Kusa/Kasa 2194 141118.6
Kumbalanga 10984.049 140477.29
Uluva/Mentya 1772.68 139608.23
Ellu 1728 137280.75
Neermathalaver 3510.864 127861.73
Asokatholi/Asoka chekke 7059.5 125560.81
Thechiver 2185 125545.17
Perumkurimba/Manjinaru 4365 125398.2
Cherupayar/Hesaru kalu 1371.432 123066.09
Inchi 2552.9 122279.84
Neermaruthin Tholi/Matti Chekke 3196.9889 121377.45
Sanninayakam 704 116745
Andiparippu 216 116640
Urine-Cow 10864 109068.46
Prasarini 1696.0713 101420.87

50
Pachatakka 591.088 95760.78
Kalloorvanhi 666.9 94551.79
Nhettavaltholy/Tapasigidada chekke 4543.76 94503.6
Nilamparanda 1633.1255 92896.73
Karinochiver 3200 92805.13
Attudarbha 1799 90653.9
Kariveppila/Karibevu 3592 89800
Therkata 1842.705 83406.45
Malar 1107.432 75008.37
Atakkamaniyan/Gorakmundi 2173.728 73539.13
Parpatakam 2295.3181 71482.14
Cheroolaver 2584.984 67946.17
Thottavati 2086.128 65701.9
Akkikaruka 76 57823.44
Nhavaltholy/Nerale marada chekke 2285.544 56625.38
Kizharnelli/Kirunelli 1444.8 53883.4
Ilavinpasa 238.9131 53261.19
Irippakathal 1306.6484 53250.96
Katalati 997.4 52986.46
Peenari 450 52905.96
Katuku 948.1297 51628.71
Karimkoovalam 1117.9 50420.25
Amalpori/ Sarpaghandha 73 49791.35
Kattuvellari/ Kiripodna 758.4501 49108.85
Pasupasi 76 46677.57
Pulitholy 1750.53 45531.06
Pachamanhal 1536 43600.8
Muringaver/Nugge veru 3274 42151.81
Urumambazham 1295.7831 41987.51
Sankhupushpa Ver/Girikarnika Balli 610 40513.72
Charalam 660 38297.8
Chitteelam 88.2 37190.02
Iravikkara 20 36120.39
Kazhanjiver 1333.296 35766.56
Athithippali # 199.2 35483.49
Anjanam 155.4917 35328.42
Induppu 1622.4 34122.22
Lanthakkuru 1793.28 33931.36
Indinkaya 216 31786.52
Pulinherambu 1046.27 30902.07
Krimisathru 400 30593.32

51
Aritharam 150 30401.49
Kavimannu 1210.5799 29286.71
Gandhakam (Purified) 288 29167.29
Karthotty 700 29164.11
Tobacco 150 27000
Vishnukranthi 716.208 26947.35
Thamaravalayam 539.5667 26552.93
Nherinhabulikizhangu 918.9 26286.52
Perumjeerakam 183 24973.03
Muringatholi/Nuggemarada chekke 976.416 24453.55
Chavarkaram 606 24222.07
Cherunaranga 410.27 23714.35
Palatholy 968.5 23671.38
Kovakizhangu 1917.705 22669.69
Katalnura 450 21853.74
Puthinayila 480 21800
Kathu 320 21117.67
Urakam 463.5 20932.2
Chengazhuneer 637.1784 18814.58
Thuvarchilakaram 410 18103.63
Kunnankaya 216 17331.37
Cheruparavatholy 818.28 16342.15
Erukkinver 611.208 15922.62
Pichakamottu 314.27 15227.79
Manayola 100 14029.25
Ambalkizhangu 115.5 13022.86
Kanhunni / Bringaraja 895.08 12800.09
Panamchakkara 75 12750
Vilayuppu 179 12569.7
Sahasravedhi 460 9476.61
Muthil 281.572 8828.65
Ungintholy 264 8542.36
Atunarivelaver 212.13 8355.94
Kozhuppa 211.572 7054.53
Karivelappatta (D) 467 6909.26
Kolarakku 36 6765.39
Muringa Kuru 10.24 6535.37
Nhettanhotiyan 211.572 6231.51
Tender Coconut 350 5950
Kazhimuthanga 176 5898.47
Changalamparanda 350.27 5890.7

52
Urukkupodi (Loham Powder) 342.54 5593.1
Kunniver 211.572 5516.41
Poithalachiyila 211.572 5481.14
Velipparuthi 211.572 5481.14
Channakkizhangu 213 5313.08
Tharthaval 211.572 4724.41
Uzhinha 211.572 4419.74
Peelithandu 10 4300
Gandhakam (Powder) 78.15 3965.65
Nanmukappullu 80 3862.78
Vetiyuppu 42.5 3847.13
Sunnamukki 88.2 3796.58
Ithil 250 3750
Koovalakayamajja 67.4131 3702.64
Ummathu Samoolam 176.4 3395.81
Muthuchippi 96 3359.85
Kutappuly 22.4909 3285.54
Thulasiyila 112 2850.85
Nhazhalkkuru 50 2831.55
Peral Mottu 67.9 2759.31
Iroolinkathal 642.6 2570.43
Ganapathinaranga 37.8 2429.15
Pachamunthiri 37.8 2332.94
Arayalmottu 49 2168.09
Karimbu 75.6 1795.5
Chonakapullu 80 1641.24
Malamkarakka 32.13 1590.09
Asali 16 1356.94
Thooniyankam 80 1281.81
Ponkaram / Biligara 20 1269.06
Marakkalayuppu 32.5 1077.83
Vamsarochana 30.2392 1035.68
Nenmeni Vaka Tholy 41.89 875.78
Mavintholi 49 765.88
Ambazhatholi 40 732.08
Ithitholi 18.9 675.21
Kandivenna 10 613.05
Attukottapala 21 567.1
Ummathinkaya 21 548.69
Somalatha 40 547.14
Kannaram 16 436.94

53
Amariver 6.642 195.75

APPENDIX 2
ABC ANALYSIS

Total
Item name Total Cost % Category
Quantity
Jaggery 1012795.294 52753347.46 15.14294431 A
Thippaly/Hippali 53872.5469 29895202.87 8.581472341 A
Munthiringa/Drakshi 87084.0385 19571528.08 5.618042721 A
Chukku/Shunti 85136.3202 18579174.83 5.333185917 A
Jeerakam/Jirige 81922.6577 13384891.72 3.842157505 A
Kurumulaku/Ollemenasu 15930.9015 10688280.93 3.068090475 A
Amukkuram/Hiremaddina beru 44600.4626 9709653.65 2.787173735 A
Gulgulu/ Guggula 10536.417 8149487.51 2.339325208 A
Vizhalari 8301.7222 7542150.54 2.164988026 A
Patakizhangu/Padvali 14759.524 6537805.05 1.876688827 A
Sugar 213874.9404 5995308.36 1.720964166 A
Pushkaramoolam/Pushkaramula 21634.122 5342458.49 1.533562424 A
Cheruvazhuthina/Heggula 68835.066 5307715.41 1.523589359 A
Srikhandam/Bavanna 7683.712 5030759.67 1.444088711 A
Athivitayam 909.5547 4945220.01 1.419534396 A
Katukurohini/Katukarohini 3446.4153 4311059.65 1.237497511 A
Atapathiyan/Jivanti 5506.565 4277736.16 1.227931943 A
Thrikolppakonna 24342.0465 3965994.44 1.138445915 A
Elakkaya / ElakkiKayi 8007.3464 3887566.04 1.1159329 A
Kurunthotty (D)/Bala (D) 35393.2652 3778509.53 1.084628031 A
Nannary 12253.6874 3414253.8 0.980067761 A
Vitayam 1255.96 3327484.39 0.955160444 A
Elathari/Elakki 4077.994 3213555.99 0.92245709 A
Nellikkathodu/Nellikkayi 66094.0578 3185376.13 0.91436801 A
Nilappana/Nelatali gadde 16563.968 3162517.5 0.907806399 A
Koovalam/Bilpatre 66322.0914 3148779.44 0.903862864 A
Ekanayakam/Ekanayakana beru 18663.1835 3118054.66 0.89504326 A
Thakaram 3613.7005 3043774.63 0.873721042 A

54
Devatharam/Devadaru 52760.0335 2932247.41 0.841706951 B
Sathavari/Ashadiberu 96777.758 2780236.08 0.798071822 B
Kottam 8478.452 2750854.04 0.789637654 B
Moovila/Murelehonne 27773.515 2668988.68 0.766138054 B
Orila/Ondelehonne 25532.515 2425921.43 0.696365157 B
Aratha/Doddarasagadde 42337.2005 2401980.59 0.689492896 B
Thathiripoo 56147.9807 2339391.66 0.67152663 B
Karayamboo 3597.458 2277906.56 0.65387722 B
Jathikka/Jayikai 3788.192 2275180.68 0.653094751 B
Muthanga 54361.7134 2256833.17 0.647828065 B
Irattimadhuram/Jeshtamadhu 13129.0004 2167003.5 0.622042295 B
Nherinhill/Neggilu mullu 26107.577 2145423.53 0.615847725 B
Kachoori 12653.5024 2124085.4 0.609722576 B
Varattumanhal/Arisina 20694.3365 1994883.11 0.572634824 B
Elavangam/Dalchini 8945.522 1916271.95 0.550069348 B
Ramacham/Lamancha 9714.2631 1845147.93 0.529653068 B
Katukkathodu/Alalekayee 65317.9729 1731661.84 0.49707668 B
Kotithoova/Thuruche 24758.276 1691193.73 0.485460235 B
Ayamodakam 9719.992 1667187.19 0.478569114 B
Thavizhama/Kommeberu 28846.745 1655325.08 0.475164074 B
Chittamrithu/Amritaballi wet 97937.3711 1574823.85 0.45205605 B
Manchi/ Jatamamsi 2228.6288 1498089.73 0.430029381 B
Kattuthippali/Hippali beru 7836.5842 1384766.9 0.397499857 B
Patolavally / Kahipuduvala (D) 6334.1909 1378403.89 0.395673343 B
Karinkurunhi 28267.5328 1369219.67 0.393036996 B
Karimjeerakam 4591.6937 1281297.36 0.367798737 B
Jathipathrika 1518.92 1273603.73 0.365590266 B
Valmulaku 1792.0917 1273508.55 0.365562945 B
Palakapayyana/Syonaka 22587.48 1268170.1 0.364030533 B
Manchatty 7007.2949 1219688.73 0.350113868 B
Munha/Taggi gida 24823.06 1197433.46 0.343725452 B
Kotuveli/Chitramula 9549.6113 1109743.1 0.318553775 B
Avanakkinver/Haralu beru 32871.133 1072157.56 0.307764777 B
Kothampala/Kothambri 9413.408 1067755.42 0.306501135 B
Karingali/Kaachu 16001.5325 994627 0.285509489 B
Sugar Candy/ Kallusakkare 23317.4767 946434.86 0.271675847 B
Kumizhu/Kumbalamara 21716.0634 939419.91 0.269662193 B
Poopathiri/Padri beru 20412.652 933151.38 0.2678628 B
Vellulli 11276.48 844658.33 0.242460709 B
Atalotakasamoolam 40950 818685 0.235005018 B
Putharichunda 6160.24 805211.1 0.23113731 B

55
Thettamparal 5385.256 796191.34 0.228548172 B
Maramanhal 17818.4985 787414.45 0.22602875 B
Muthukku 21217.477 762769.95 0.218954501 B
Nagapoo/Nagasampige 5988.4519 733218.9 0.210471818 B
Elavalukam 1067.138 718142.94 0.206144237 B
Nhazhalpoo 2699.2925 694834.51 0.199453509 B
Vayambu / Bhaje 11766.8981 692920.31 0.198904035 B
Pavu 2231 689637.21 0.197961615 B
Cheruthekku 3707.78 670994.08 0.192610071 B
Darbha/Darbhe 4258 664295.28 0.190687168 B
Kutakappalayari 3930.8704 632361.78 0.181520599 B
Iruveli 2445.3114 629228.14 0.180621082 B
Thamarayally 1256.642 590806 0.169591937 B
Chitteenthal 2981.208 570213.85 0.163680922 B
Thannikkathodu/Thare kai 17569.5538 545175.41 0.156493593 C
Pachottitholi 7200.2486 541652.27 0.155482269 C
Tejpath/Kadulavangapatre 6546.286 523100.37 0.150156912 C
Kattumulaku/Chavya 10578.812 521417.01 0.149673701 C
Perelam 410.27 516517.92 0.148267408 C
Karkitakasringi 2686.064 497453.14 0.142794828 C
Kattuzhunnu 4892.985 491570.75 0.141106278 C
Sathakuppa 5487.5276 483956.67 0.138920642 C
Yavam/Javegodhi 19655.112 481688.78 0.13826964 C
Rakthachandanam 1679.088 475171.63 0.13639888 C
Atalotakam/Adusoge 10431.3468 474803.04 0.136293076 C
Nagadanthi (Purified) 2938.1425 466014.81 0.133770399 C
Pachanellikka 17392 463697.55 0.133105225 C
Kattupayar 4892.985 431478.72 0.123856751 C
Cherupunnayari 2186.724 405684.23 0.116452396 C
Thakkolam 2081.2855 389628.55 0.111843584 C
Uzhunnu/Uddu 4266.636 363714.59 0.104404934 C
Vilankaya 4820.854 341226.15 0.097949587 C
Chenchillyam/Sarjarasa 1862.5 335386.9 0.096273419 C
Pathimukham/Padmaka 6542.074 334246.43 0.095946045 C
Vengakathal/Bijasara 8150.944 303755.11 0.087193457 C
Kiriyatha / Nelavevu (D) 6417.206 297225.06 0.085318994 C
Kandakari Vazhuthana/Kantakari 7156.72 288816.06 0.082905175 C
Cherkkuru 7466 284755.94 0.08173971 C
Vayalchully 15250.7 261986.65 0.075203744 C
Koovappodi 6648.6539 256739.43 0.07369752 C
Thaleesapathram/Talisapatre 2806.871 256182.1 0.073537538 C

56
Konnatholi/Kakkemara 5882.0448 253477.1 0.072761062 C
Veppinnila/Bevina Ele 12263 246350.5 0.070715359 C
Nagunam 105.45 245517.95 0.070476374 C
Athithippali 2811.2597 236780.89 0.067968385 C
Nilappala 7415 226875 0.065124881 C
Ama/Kadukabbu 1586 209711.69 0.060198122 C
Naikkurana Vally/Nasugunni beru 3023.605 207460.45 0.059551899 C
Manhamantharam 3034 203990.18 0.058555752 C
Veppintholy/Bevu chekke 12681.4704 194799.93 0.055917674 C
Irippapoo/Hippehuvu 3798.08 192643.3 0.05529861 C
Parvally 3253.11 188213.42 0.054027004 C
Kattuchena 9211 186518 0.053540331 C
Badam Parippu 216 177246.56 0.050878947 C
Kakkathonti 2008.952 171899.83 0.049344159 C
Brahmi/Nirubrahmi 11539.232 171164.17 0.049132986 C
Kunthurukkam/Shallaki 709 170332.44 0.048894237 C
Peral Tholy 3688.2 169995.62 0.048797552 C
Attuvanhi 3200.256 167089.08 0.047963224 C
Cheleyam 1515.08 166129 0.047687632 C
Muthira 4999.44 162388.95 0.046614043 C
Karimbuver/Kabbu 3428.27 159026.39 0.045648814 C
Karkokilary 2508.888 152443.12 0.043759075 C
Kattuvazha/Lolesare 27020 151407.12 0.043461689 C
Nhettavalthalir/Tapasigida 10739 149704.76 0.042973024 C
Athitholi 3667.9 145898.81 0.041880519 C
Mangayandiparippu 3790.356 144696.54 0.041535405 C
Kutakapalatholi 3954.935 144070.78 0.041355779 C
Arayaltholi 3688.2 141546.32 0.040631129 C
Kusa/Kasa 2194 141118.6 0.040508351 C
Kumbalanga 10984.049 140477.29 0.040324262 C
Uluva/Mentya 1772.68 139608.23 0.040074796 C
Ellu 1728 137280.75 0.039406689 C
Neermathalaver 3510.864 127861.73 0.036702942 C
Asokatholi/Asoka chekke 7059.5 125560.81 0.036042459 C
Thechiver 2185 125545.17 0.036037969 C
Perumkurimba/Manjinaru 4365 125398.2 0.035995781 C
Cherupayar/Hesaru kalu 1371.432 123066.09 0.035326345 C
Inchi 2552.9 122279.84 0.03510065 C
Neermaruthin Tholi/Matti Chekke 3196.9889 121377.45 0.034841618 C
Sanninayakam 704 116745 0.033511865 C
Andiparippu 216 116640 0.033481724 C

57
Urine-Cow 10864 109068.46 0.0313083 C
Prasarini 1696.0713 101420.87 0.029113045 C
Pachatakka 591.088 95760.78 0.027488306 C
Kalloorvanhi 666.9 94551.79 0.027141263 C
Nhettavaltholy/Tapasigidada chekke 4543.76 94503.6 0.02712743 C
Nilamparanda 1633.1255 92896.73 0.026666175 C
Karinochiver 3200 92805.13 0.026639881 C
Attudarbha 1799 90653.9 0.026022367 C
Kariveppila/Karibevu 3592 89800 0.025777253 C
Therkata 1842.705 83406.45 0.023941973 C
Malar 1107.432 75008.37 0.021531289 C
Atakkamaniyan/Gorakmundi 2173.728 73539.13 0.021109541 C
Parpatakam 2295.3181 71482.14 0.020519078 C
Cheroolaver 2584.984 67946.17 0.019504072 C
Thottavati 2086.128 65701.9 0.01885985 C
Akkikaruka 76 57823.44 0.016598324 C
Nhavaltholy/Nerale marada chekke 2285.544 56625.38 0.016254418 C
Kizharnelli/Kirunelli 1444.8 53883.4 0.015467328 C
Ilavinpasa 238.9131 53261.19 0.015288721 C
Irippakathal 1306.6484 53250.96 0.015285785 C
Katalati 997.4 52986.46 0.01520986 C
Peenari 450 52905.96 0.015186752 C
Katuku 948.1297 51628.71 0.014820115 C
Karimkoovalam 1117.9 50420.25 0.014473224 C
Amalpori/ Sarpaghandha 73 49791.35 0.014292698 C
Kattuvellari/ Kiripodna 758.4501 49108.85 0.014096785 C
Pasupasi 76 46677.57 0.013398881 C
Pulitholy 1750.53 45531.06 0.013069774 C
Pachamanhal 1536 43600.8 0.012515689 C
Muringaver/Nugge veru 3274 42151.81 0.012099754 C
Urumambazham 1295.7831 41987.51 0.012052591 C
Sankhupushpa Ver/Girikarnika Balli 610 40513.72 0.011629537 C
Charalam 660 38297.8 0.010993453 C
Chitteelam 88.2 37190.02 0.010675463 C
Iravikkara 20 36120.39 0.010368424 C
Kazhanjiver 1333.296 35766.56 0.010266856 C
Athithippali # 199.2 35483.49 0.0101856 C
Anjanam 155.4917 35328.42 0.010141087 C
Induppu 1622.4 34122.22 0.009794845 C
Lanthakkuru 1793.28 33931.36 0.009740059 C
Indinkaya 216 31786.52 0.009124378 C

58
Pulinherambu 1046.27 30902.07 0.008870495 C
Krimisathru 400 30593.32 0.008781868 C
Aritharam 150 30401.49 0.008726803 C
Kavimannu 1210.5799 29286.71 0.008406803 C
Gandhakam (Purified) 288 29167.29 0.008372524 C
Karthotty 700 29164.11 0.008371611 C
Tobacco 150 27000 0.007750399 C
Vishnukranthi 716.208 26947.35 0.007735286 C
Thamaravalayam 539.5667 26552.93 0.007622067 C
Nherinhabulikizhangu 918.9 26286.52 0.007545593 C
Perumjeerakam 183 24973.03 0.007168554 C
Muringatholi/Nuggemarada chekke 976.416 24453.55 0.007019436 C
Chavarkaram 606 24222.07 0.006952989 C
Cherunaranga 410.27 23714.35 0.006807247 C
Palatholy 968.5 23671.38 0.006794913 C
Kovakizhangu 1917.705 22669.69 0.006507376 C
Katalnura 450 21853.74 0.006273156 C
Puthinayila 480 21800 0.00625773 C
Kathu 320 21117.67 0.006061866 C
Urakam 463.5 20932.2 0.006008626 C
Chengazhuneer 637.1784 18814.58 0.005400759 C
Thuvarchilakaram 410 18103.63 0.00519668 C
Kunnankaya 216 17331.37 0.004975001 C
Cheruparavatholy 818.28 16342.15 0.004691044 C
Erukkinver 611.208 15922.62 0.004570617 C
Pichakamottu 314.27 15227.79 0.004371165 C
Manayola 100 14029.25 0.004027122 C
Ambalkizhangu 115.5 13022.86 0.003738236 C
Kanhunni / Bringaraja 895.08 12800.09 0.003674289 C
Panamchakkara 75 12750 0.003659911 C
Vilayuppu 179 12569.7 0.003608155 C
Sahasravedhi 460 9476.61 0.002720278 C
Muthil 281.572 8828.65 0.00253428 C
Ungintholy 264 8542.36 0.0024521 C
Atunarivelaver 212.13 8355.94 0.002398588 C
Kozhuppa 211.572 7054.53 0.002025016 C
Karivelappatta (D) 467 6909.26 0.001983316 C
Kolarakku 36 6765.39 0.001942018 C
Muringa Kuru 10.24 6535.37 0.00187599 C
Nhettanhotiyan 211.572 6231.51 0.001788766 C
Tender Coconut 350 5950 0.001707958 C

59
Kazhimuthanga 176 5898.47 0.001693167 C
Changalamparanda 350.27 5890.7 0.001690936 C
Urukkupodi (Loham Powder) 342.54 5593.1 0.00160551 C
Kunniver 211.572 5516.41 0.001583496 C
Poithalachiyila 211.572 5481.14 0.001573371 C
Velipparuthi 211.572 5481.14 0.001573371 C
Channakkizhangu 213 5313.08 0.001525129 C
Tharthaval 211.572 4724.41 0.00135615 C
Uzhinha 211.572 4419.74 0.001268694 C
Peelithandu 10 4300 0.001234323 C
Gandhakam (Powder) 78.15 3965.65 0.001138347 C
Nanmukappullu 80 3862.78 0.001108818 C
Vetiyuppu 42.5 3847.13 0.001104326 C
Sunnamukki 88.2 3796.58 0.001089815 C
Ithil 250 3750 0.001076444 C
Koovalakayamajja 67.4131 3702.64 0.00106285 C
Ummathu Samoolam 176.4 3395.81 0.000974773 C
Muthuchippi 96 3359.85 0.000964451 C
Kutappuly 22.4909 3285.54 0.00094312 C
Thulasiyila 112 2850.85 0.000818342 C
Nhazhalkkuru 50 2831.55 0.000812802 C
Peral Mottu 67.9 2759.31 0.000792065 C
Iroolinkathal 642.6 2570.43 0.000737847 C
Ganapathinaranga 37.8 2429.15 0.000697292 C
Pachamunthiri 37.8 2332.94 0.000669675 C
Arayalmottu 49 2168.09 0.000622354 C
Karimbu 75.6 1795.5 0.000515402 C
Chonakapullu 80 1641.24 0.000471121 C
Malamkarakka 32.13 1590.09 0.000456438 C
Asali 16 1356.94 0.000389512 C
Thooniyankam 80 1281.81 0.000367946 C
Ponkaram / Biligara 20 1269.06 0.000364286 C
Marakkalayuppu 32.5 1077.83 0.000309393 C
Vamsarochana 30.2392 1035.68 0.000297294 C
Nenmeni Vaka Tholy 41.89 875.78 0.000251394 C
Mavintholi 49 765.88 0.000219847 C
Ambazhatholi 40 732.08 0.000210145 C
Ithitholi 18.9 675.21 0.00019382 C
Kandivenna 10 613.05 0.000175977 C
Attukottapala 21 567.1 0.000162787 C
Ummathinkaya 21 548.69 0.000157502 C

60
Somalatha 40 547.14 0.000157058 C
Kannaram 16 436.94 0.000125424 C
Amariver 6.642 195.75 0.0000561904 C

APPENDIX 3
HML ANALYSIS

Total
Item
Item name Quantity (in Total Cost Unit Price Level
number
KG)
RT010251 Athivitayam 909.5547 -4945220.01 5436.96823 H
RT010723 Vitayam 1255.96 -3327484.39 2649.35539 H
RT010509 Nagunam 105.45 -245517.95 2328.28781 H
RT010325 Iravikkara 20 -36120.39 1806.0195 H
RT010585 Perelam 410.27 -516517.92 1258.97073 H
RT010418 Katukurohini/Katukarohini 3446.4153 -4311059.65 1250.88223 H
RT010724 Vizhalari 8301.7222 -7542150.54 908.504327 H
RT010642 Thakaram 3613.7005 -3043774.63 842.287464 H
RT010336 Jathipathrika 1518.92 -1273603.73 838.492962 H
RT010252 Badam Parippu 216 -177246.56 820.585926 H
RT010731 Elathari/Elakki 4077.994 -3213555.99 788.023717 H
RT010245 Atapathiyan/Jivanti 5506.565 -4277736.16 776.842943 H
RT010315 Gulgulu/ Guggula 10536.417 -8149487.51 773.459091 H
RT010219 Akkikaruka 76 -57823.44 760.834737 H
RT010690 Valmulaku 1792.0917 -1273508.55 710.626889 H
RT010224 Amalpori/ Sarpaghandha 73 -49791.35 682.073288 M
RT010299 Elavalukam 1067.138 -718142.94 672.961641 M
RT010469 Manchi/ Jatamamsi 2228.6288 -1498089.73 672.202446 M
RT010735 Kurumulaku/Ollemenasu 15930.9015 -10688280.93 670.915009 M
RT010254 Srikhandam/Bavanna 7683.712 -5030759.67 654.730379 M
RT021702 Muringa Kuru 10.24 -6535.37 638.219727 M
RT010365 Karayamboo 3597.458 -2277906.56 633.198931 M
RT010567 Pasupasi 76 -46677.57 614.178553 M
RT010335 Jathikka/Jayikai 3788.192 -2275180.68 600.598037 M
RT010736 Thippaly/Hippali 53872.5469 -29895202.87 554.924625 M
RT010244 Andiparippu 216 -116640 540 M
RT010309 Elakkaya / ElakkiKayi 8007.3464 -3887566.04 485.49992 M
RT010648 Thamarayally 1256.642 -590806 470.146629 M
RT010568 Patakizhangu/Padvali 14759.524 -6537805.05 442.955007 M

61
RT010582 Peelithandu 10 -4300 430 M
RT010289 Chitteelam 88.2 -37190.02 421.655556 M
RT010431 Kottam 8478.452 -2750854.04 324.452393 M
RT010574 Pavu 2231 -689637.21 309.115737 M
RT010625 Rakthachandanam 1679.088 -475171.63 282.993881 M
RT010379 Karimjeerakam 4591.6937 -1281297.36 279.046784 M
RT010520 Nannary 12253.6874 -3414253.8 278.630725 M
RT010523 Nhazhalpoo 2699.2925 -694834.51 257.413567 M
RT020330 Iruveli 2445.3114 -629228.14 257.32025 M
RT020621 Pushkaramoolam/Pushkaramula 21634.122 -5342458.49 246.945935 M
RT010448 Kunthurukkam/Shallaki 709 -170332.44 240.243216 M
RT010232 Anjanam 155.4917 -35328.42 227.204539 M
RT010498 Munthiringa/Drakshi 87084.0385 -19571528.08 224.743 M
RT010317 Ilavinpasa 238.9131 -53261.19 222.931225 M
RT010734 Chukku/Shunti 85136.3202 -18579174.83 218.22854 M
RT010230 Amukkuram/Hiremaddina beru 44600.4626 -9709653.65 217.702981 M
RT010571 Patolavally / Kahipuduvala (D) 6334.1909 -1378403.89 217.613253 M
RT010732 Elavangam/Dalchini 8945.522 -1916271.95 214.215777 M
RT010240 Aritharam 150 -30401.49 202.6766 M
RT020288 Chitteenthal 2981.208 -570213.85 191.269395 M
RT010543 Nilappana/Nelatali gadde 16563.968 -3162517.5 190.92753 M
RT010626 Ramacham/Lamancha 9714.2631 -1845147.93 189.942141 M
RT010421 Kolarakku 36 -6765.39 187.9275 M
RT010645 Thakkolam 2081.2855 -389628.55 187.20572 M
RT010278 Cherupunnayari 2186.724 -405684.23 185.52146 M
RT010383 Karkitakasringi 2686.064 -497453.14 185.197799 M
RT020284 Cheruthekku 3707.78 -670994.08 180.969227 M
RT010272 Chenchillyam/Sarjarasa 1862.5 -335386.9 180.073503 M
RT010771 Tobacco 150 -27000 180 M
RT013234 Athithippali # 199.2 -35483.49 178.12997 M
RT020407 Kattuthippali/Hippali beru 7836.5842 -1384766.9 176.70542 M
RT010468 Manchatty 7007.2949 -1219688.73 174.059854 M
RT010234 Ayamodakam 9719.992 -1667187.19 171.521457 M
RT012463 Panamchakkara 75 -12750 170 M
RT010338 Kachoori 12653.5024 -2124085.4 167.865413 M
RT010298 Ekanayakam/Ekanayakana beru 18663.1835 -3118054.66 167.069817 M
RT010631 Sanninayakam 704 -116745 165.830966 M
RT010321 Irattimadhuram/Jeshtamadhu 13129.0004 -2167003.5 165.054721 M
RT010337 Jeerakam/Jirige 81922.6577 -13384891.72 163.384491 M
RT010667 Thrikolppakonna 24342.0465 -3965994.44 162.927732 M
RT020550 Pachatakka 591.088 -95760.78 162.007654 M

62
RT010457 Kutakappalayari 3930.8704 -632361.78 160.870676 M
RT020508 Nagadanthi (Purified) 2938.1425 -466014.81 158.608648 M
RT020295 Darbha/Darbhe 4258 -664295.28 156.011104 M
RT010661 Thettamparal 5385.256 -796191.34 147.846516 M
RT020322 Indinkaya 216 -31786.52 147.159815 M
RT010458 Kutappuly 22.4909 -3285.54 146.083082 M
RT020350 Kalloorvanhi 666.9 -94551.79 141.778063 M
RT010467 Manayola 100 -14029.25 140.2925 M
RT010587 Perumjeerakam 183 -24973.03 136.464645 M
RT020229 Ama/Kadukabbu 1586 -209711.69 132.226791 M
RT020622 Putharichunda 6160.24 -805211.1 130.710995 M
RT010733 Nagapoo/Nagasampige 5988.4519 -733218.9 122.438806 M
RT010583 Peenari 450 -52905.96 117.5688 M
RT020434 Kotuveli/Chitramula 9549.6113 -1109743.1 116.208196 M
RT010430 Kothampala/Kothambri 9413.408 -1067755.42 113.429209 M
RT020202 Ambalkizhangu 115.5 -13022.86 112.752035 M
RT010264 Cheleyam 1515.08 -166129 109.650315 M
RT022837 Kurunthotty (D)/Bala (D) 35393.2652 -3778509.53 106.757868 M
RT010311 Gandhakam (Purified) 288 -29167.29 101.275313 M
RT020409 Kattuzhunnu 4892.985 -491570.75 100.464389 M
RT010471 Varattumanhal/Arisina 20694.3365 -1994883.11 96.397539 L
RT020746 Moovila/Murelehonne 27773.515 -2668988.68 96.0983397 L
RT020745 Orila/Ondelehonne 25532.515 -2425921.43 95.0130228 L
RT010646 Thaleesapathram/Talisapatre 2806.871 -256182.1 91.269638 L
RT010711 Vetiyuppu 42.5 -3847.13 90.5207059 L
RT010277 Cherupayar/Hesaru kalu 1371.432 -123066.09 89.7354663 L
RT010640 Sathakuppa 5487.5276 -483956.67 88.1921159 L
RT020406 Kattupayar 4892.985 -431478.72 88.1831275 L
RT020342 Kakkathonti 2008.952 -171899.83 85.5669175 L
RT010689 Uzhunnu/Uddu 4266.636 -363714.59 85.2462197 L
RT010204 Asali 16 -1356.94 84.80875 L
RT010250 Athithippali 2811.2597 -236780.89 84.2259041 L
RT010748 Nherinhill/Neggilu mullu 26107.577 -2145423.53 82.1762789 L
RT020444 Kunnankaya 216 -17331.37 80.2378241 L
RT010966 Tejpath/Kadulavangapatre 6546.286 -523100.37 79.9079616 L
RT010300 Ellu 1728 -137280.75 79.4448785 L
RT010678 Uluva/Mentya 1772.68 -139608.23 78.7554607 L
RT020747 Cheruvazhuthina/Heggula 68835.066 -5307715.41 77.107726 L
RT010440 Krimisathru 400 -30593.32 76.4833 L
RT010556 Pachottitholi 7200.2486 -541652.27 75.2268845 L
RT010707 Vellulli 11276.48 -844658.33 74.9044321 L

63
RT010720 Vilankaya 4820.854 -341226.15 70.7812661 L
RT010721 Vilayuppu 179 -12569.7 70.2217877 L
Naikkurana Vally/Nasugunni
RT020517 beru 3023.605 -207460.45 68.6136086 L
RT010433 Kotithoova/Thuruche 24758.276 -1691193.73 68.3082186 L
RT010464 Malar 1107.432 -75008.37 67.7318066 L
RT020472 Manhamantharam 3034 -203990.18 67.234733 L
Sankhupushpa Ver/Girikarnika
RT010636 Balli 610 -40513.72 66.4159344 L
RT010396 Kathu 320 -21117.67 65.9927188 L
RT010410 Kattuvellari/ Kiripodna 758.4501 -49108.85 64.7489532 L
RT020453 Kusa/Kasa 2194 -141118.6 64.320237 L
RT020313 Ganapathinaranga 37.8 -2429.15 64.2632275 L
RT010600 Ponkaram / Biligara 20 -1269.06 63.453 L
RT010376 Karingali/Kaachu 16001.5325 -994627 62.1582339 L
RT020552 Pachamunthiri 37.8 -2332.94 61.7179894 L
RT010357 Kandivenna 10 -613.05 61.305 L
RT010384 Karkokilary 2508.888 -152443.12 60.7612297 L
RT020604 Prasarini 1696.0713 -101420.87 59.7975274 L
RT010698 Vayambu / Bhaje 11766.8981 -692920.31 58.8872534 L
RT010258 Charalam 660 -38297.8 58.0269697 L
RT020565 Parvally 3253.11 -188213.42 57.8564574 L
RT010281 Cherunaranga 410.27 -23714.35 57.8018134 L
RT020655 Thechiver 2185 -125545.17 57.4577437 L
RT010652 Thavizhama/Kommeberu 28846.745 -1655325.08 57.3834268 L
RT020542 Nilamparanda 1633.1255 -92896.73 56.882787 L
RT010235 Aratha/Doddarasagadde 42337.2005 -2401980.59 56.7345163 L
RT010522 Nhazhalkkuru 50 -2831.55 56.631 L
RT020743 Palakapayyana/Syonaka 22587.48 -1268170.1 56.1448245 L
RT010297 Devatharam/Devadaru 52760.0335 -2932247.41 55.5770574 L
RT020427 Koovalakayamajja 67.4131 -3702.64 54.9246363 L
RT010387 Katuku 948.1297 -51628.71 54.4532146 L
RT020693 Katalati 997.4 -52986.46 53.1245839 L
RT020211 Attuvanhi 3200.256 -167089.08 52.2111606 L
RT010836 Jaggery 1012795.294 -52753347.46 52.0868805 L
RT020570 Pathimukham/Padmaka 6542.074 -334246.43 51.0918143 L
RT010312 Gandhakam (Powder) 78.15 -3965.65 50.7440819 L
RT010327 Irippapoo/Hippehuvu 3798.08 -192643.3 50.7212328 L
RT020209 Attudarbha 1799 -90653.9 50.3912729 L
RT010463 Malamkarakka 32.13 -1590.09 49.4892624 L
RT020403 Kattumulaku/Chavya 10578.812 -521417.01 49.2888058 L
RT020649 Thamaravalayam 539.5667 -26552.93 49.2115803 L

64
RT010393 Katalnura 450 -21853.74 48.5638667 L
RT020593 Pichakamottu 314.27 -15227.79 48.4544818 L
RT020369 Karinkurunhi 28267.5328 -1369219.67 48.4378909 L
RT010512 Nanmukappullu 80 -3862.78 48.28475 L
RT020744 Munha/Taggi gida 24823.06 -1197433.46 48.238753 L
RT010738 Nellikkathodu/Nellikkayi 66094.0578 -3185376.13 48.1945917 L
RT020318 Inchi 2552.9 -122279.84 47.8984057 L
RT020741 Koovalam/Bilpatre 66322.0914 -3148779.44 47.477083 L
RT020367 Karimbuver/Kabbu 3428.27 -159026.39 46.3867753 L
RT010419 Kiriyatha / Nelavevu (D) 6417.206 -297225.06 46.3168955 L
RT020590 Peral Tholy 3688.2 -169995.62 46.0917575 L
RT020742 Poopathiri/Padri beru 20412.652 -933151.38 45.7143628 L
RT020205 Atalotakam/Adusoge 10431.3468 -474803.04 45.5169451 L
RT022372 Puthinayila 480 -21800 45.4166667 L
RT020660 Therkata 1842.705 -83406.45 45.2630508 L
RT020686 Urakam 463.5 -20932.2 45.161165 L
RT020368 Karimkoovalam 1117.9 -50420.25 45.1026478 L
RT020237 Arayalmottu 49 -2168.09 44.2467347 L
RT010474 Maramanhal 17818.4985 -787414.45 44.1908419 L
RT010676 Thuvarchilakaram 410 -18103.63 44.1551951 L
RT020740 Kumizhu/Kumbalamara 21716.0634 -939419.91 43.2592175 L
RT020423 Konnatholi/Kakkemara 5882.0448 -253477.1 43.0933644 L
RT010635 Sunnamukki 88.2 -3796.58 43.0451247 L
RT010651 Thathiripoo 56147.9807 -2339391.66 41.6647514 L
RT020386 Karthotty 700 -29164.11 41.6630143 L
RT010503 Muthanga 54361.7134 -2256833.17 41.5151221 L
RT010326 Irippakathal 1306.6484 -53250.96 40.7538554 L
RT020591 Peral Mottu 67.9 -2759.31 40.6378498 L
RT010841 Sugar Candy/ Kallusakkare 23317.4767 -946434.86 40.5890771 L
Kandakari
RT010356 Vazhuthana/Kantakari 7156.72 -288816.06 40.3559256 L
RT010262 Chavarkaram 606 -24222.07 39.9704125 L
RT020249 Athitholi 3667.9 -145898.81 39.7772049 L
RT020212 Atunarivelaver 212.13 -8355.94 39.3906567 L
RT010429 Koovappodi 6648.6539 -256739.43 38.6152496 L
RT020238 Arayaltholi 3688.2 -141546.32 38.3781574 L
RT010470 Mangayandiparippu 3790.356 -144696.54 38.1749208 L
RT010276 Cherkkuru 7466 -284755.94 38.1403616 L
Neermaruthin Tholi/Matti
RT020533 Chekke 3196.9889 -121377.45 37.9661781 L
RT020722 Vishnukranthi 716.208 -26947.35 37.6250335 L
RT020420 Kizharnelli/Kirunelli 1444.8 -53883.4 37.2947121 L

65
RT020709 Vengakathal/Bijasara 8150.944 -303755.11 37.2662492 L
RT020456 Kutakapalatholi 3954.935 -144070.78 36.4281031 L
RT020534 Neermathalaver 3510.864 -127861.73 36.4188787 L
RT020506 Muthukku 21217.477 -762769.95 35.9500779 L
RT020333 Ithitholi 18.9 -675.21 35.7253968 L
RT010505 Muthuchippi 96 -3359.85 34.9984375 L
RT010692 Vamsarochana 30.2392 -1035.68 34.2495833 L
RT020247 Atakkamaniyan/Gorakmundi 2173.728 -73539.13 33.8308795 L
RT020417 Kazhimuthanga 176 -5898.47 33.5140341 L
RT020439 Kozhuppa 211.572 -7054.53 33.3434008 L
RT010473 Marakkalayuppu 32.5 -1077.83 33.164 L
RT020213 Avanakkinver/Haralu beru 32871.133 -1072157.56 32.6169944 L
RT010730 Muthira 4999.44 -162388.95 32.4814279 L
RT010687 Urumambazham 1295.7831 -41987.51 32.4031931 L
RT020683 Ungintholy 264 -8542.36 32.3574242 L
RT020665 Thottavati 2086.128 -65701.9 31.4946638 L
RT020504 Muthil 281.572 -8828.65 31.3548577 L
RT020564 Parpatakam 2295.3181 -71482.14 31.1425854 L
RT010739 Thannikkathodu/Thare kai 17569.5538 -545175.41 31.0295535 L
RT020537 Nilappala 7415 -226875 30.5967633 L
RT020609 Pulinherambu 1046.27 -30902.07 29.5354641 L
RT020270 Chengazhuneer 637.1784 -18814.58 29.5279627 L
RT020223 Amariver 6.642 -195.75 29.4715447 L
RT020528 Nhettanhotiyan 211.572 -6231.51 29.4533776 L
RT020380 Karinochiver 3200 -92805.13 29.0016031 L
RT020586 Perumkurimba/Manjinaru 4365 -125398.2 28.72811 L
RT020641 Sathavari/Ashadiberu 96777.758 -2780236.08 28.728048 L
RT020530 Nherinhabulikizhangu 918.9 -26286.52 28.6065078 L
RT020551 Pachamanhal 1536 -43600.8 28.3859375 L
RT010840 Sugar 213874.9404 -5995308.36 28.0318412 L
RT010359 Kannaram 16 -436.94 27.30875 L
RT020210 Attukottapala 21 -567.1 27.0047619 L
RT020416 Kazhanjiver 1333.296 -35766.56 26.8256711 L
RT020553 Pachanellikka 17392 -463697.55 26.6615427 L
RT010737 Katukkathodu/Alalekayee 65317.9729 -1731661.84 26.5112612 L
RT020273 Cheroolaver 2584.984 -67946.17 26.284948 L
RT020680 Ummathinkaya 21 -548.69 26.1280952 L
RT020446 Kunniver 211.572 -5516.41 26.0734407 L
RT020306 Erukkinver 611.208 -15922.62 26.0510661 L
RT020610 Pulitholy 1750.53 -45531.06 26.0098713 L
RT020599 Poithalachiyila 211.572 -5481.14 25.9067362 L

66
RT020702 Velipparuthi 211.572 -5481.14 25.9067362 L
RT020669 Thulasiyila 112 -2850.85 25.4540179 L
Muringatholi/Nuggemarada
RT020501 chekke 976.416 -24453.55 25.0441922 L
RT020391 Kariveppila/Karibevu 3592 -89800 25 L
RT020256 Channakkizhangu 213 -5313.08 24.9440376 L
Nhavaltholy/Nerale marada
RT020525 chekke 2285.544 -56625.38 24.7754495 L
RT010728 Yavam/Javegodhi 19655.112 -481688.78 24.5070483 L
RT020558 Palatholy 968.5 -23671.38 24.4412803 L
RT010411 Kavimannu 1210.5799 -29286.71 24.1922983 L
RT020366 Karimbu 75.6 -1795.5 23.75 L
RT020650 Tharthaval 211.572 -4724.41 22.3300342 L
RT010319 Induppu 1622.4 -34122.22 21.0319403 L
RT020539 Nenmeni Vaka Tholy 41.89 -875.78 20.9066603 L
RT020688 Uzhinha 211.572 -4419.74 20.8900043 L
Nhettavaltholy/Tapasigidada
RT020526 chekke 4543.76 -94503.6 20.7985457 L
RT010629 Sahasravedhi 460 -9476.61 20.6013261 L
RT010290 Chonakapullu 80 -1641.24 20.5155 L
RT020401 Kattuchena 9211 -186518 20.2494843 L
RT020713 Veppinnila/Bevina Ele 12263 -246350.5 20.088926 L
RT020206 Atalotakasamoolam 40950 -818685 19.9923077 L
RT021013 Cheruparavatholy 818.28 -16342.15 19.9713423 L
RT020681 Ummathu Samoolam 176.4 -3395.81 19.2506236 L
RT010729 Lanthakkuru 1793.28 -33931.36 18.9213954 L
RT020228 Ambazhatholi 40 -732.08 18.302 L
RT010241 Asokatholi/Asoka chekke 7059.5 -125560.81 17.7860769 L
RT020699 Vayalchully 15250.7 -261986.65 17.1786639 L
RT010842 Tender Coconut 350 -5950 17 L
RT020255 Changalamparanda 350.27 -5890.7 16.8175979 L
RT010843 Urukkupodi (Loham Powder) 342.54 -5593.1 16.328312 L
RT020286 Chittamrithu/Amritaballi wet 97937.3711 -1574823.85 16.0799073 L
RT010675 Thooniyankam 80 -1281.81 16.022625 L
RT020477 Mavintholi 49 -765.88 15.6302041 L
RT010712 Veppintholy/Bevu chekke 12681.4704 -194799.93 15.3609892 L
RT020320 Ithil 250 -3750 15 L
RT020253 Brahmi/Nirubrahmi 11539.232 -171164.17 14.8332376 L
RT010390 Karivelappatta (D) 467 -6909.26 14.7949893 L
RT020360 Kanhunni / Bringaraja 895.08 -12800.09 14.3004983 L
RT020527 Nhettavalthalir/Tapasigida 10739 -149704.76 13.9402887 L
RT020632 Somalatha 40 -547.14 13.6785 L

67
RT020499 Muringaver/Nugge veru 3274 -42151.81 12.8747129 L
RT020443 Kumbalanga 10984.049 -140477.29 12.7892082 L
RT020436 Kovakizhangu 1917.705 -22669.69 11.8212603 L
RT010763 Urine-Cow 10864 -109068.46 10.0394385 L
RT020408 Kattuvazha/Lolesare 27020 -151407.12 5.60352036 L
RT010329 Iroolinkathal 642.6 -2570.43 4.00004669 L

APPENDIX 4
3x3 MATRIX

A B C
Atapathiyan/Jivanti Jathipathrika Akkikaruka
Athivitayam Valmulaku Badam Parippu
Elathari/Elakki Iravikkara
Gulgulu/ Guggula Nagunam
H Katukurohini/Katukarohini Perelam
Vitayam
Vizhalari
Thakaram

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 Amukkuram/Hiremaddina Ayamodakam Ama/Kadukabbu
beru Cheruthekku Amalpori/ Sarpaghandha
Chukku/Shunti Chitteenthal Ambalkizhangu
Elakkaya / ElakkiKayi Darbha/Darbhe Andiparippu
Jeerakam/Jirige Elavalukam Anjanam
Kurumulaku/Ollemenasu Elavangam/Dalchini Aritharam
Kurunthotty (D)/Bala (D) Irattimadhuram/Jeshtamadhu Athithippali #
Munthiringa/Drakshi Iruveli Cherupunnayari
Nannary Jathikka/Jayikai Cheleyam
Nilappana/Nelatali gadde Kachoori Chitteelam
Patakizhangu/Padvali Karayamboo Gandhakam (Purified)
Pushkaramoolam Karimjeerakam Ilavinpasa
Srikhandam/Bavanna Kattuthippali/Hippali beru Indinkaya
Thippaly/Hippali Kothampala/Kothambri Kalloorvanhi
Thrikolppakonna Kottam Karkitakasringi
Kotuveli/Chitramula Kattuzhunnu
M Kutakappalayari Kolarakku
Manchatty Kunthurukkam/Shallaki
Manchi/ Jatamamsi Manayola
Nagapoo/Nagasampige Muringa Kuru
Nhazhalpoo Pachatakka
Patolavally / Kahipuduvala (D) Panamchakkara
Pavu Pasupasi
Putharichunda Peelithandu
Ramacham/Lamancha Peenari
Perumjeerakam
Rakthachandanam
Sanninayakam
Thakkolam

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 Cheruvazhuthina/Heggula Atalotakasamoolam Amariver
Jaggery Avanakkinver/Haralu beru Ambazhatholi
Koovalam/Bilpatre Chittamrithu/Amritaballi wet Arayalmottu
Nellikkathodu/Nellikkayi Karinkurunhi Arayaltholi
Sugar Katukkathodu/Alalekayee Asali
Kotithoova/Thuruche Asokatholi/Asoka chekke
Kumizhu/Kumbalamara Atakkamaniyan/Gorakmundi
Maramanhal Atalotakam/Adusoge
Moovila/Murelehonne Athithippali
Munha/Taggi gida Athitholi
Muthukku Attudarbha
Nherinhill/Neggilu mullu Attukottapala
Orila/Ondelehonne Attuvanhi
L Palakapayyana/Syonaka Atunarivelaver
Poopathiri/Padri beru Brahmi/Nirubrahmi
Sathavari/Ashadiberu Changalamparanda
Sugar Candy/ Kallusakkare Channakkizhangu
Thathiripoo Charalam
Thavizhama/Kommeberu Chavarkaram
Varattumanhal/Arisina Chengazhuneer
Vayambu / Bhaje Cherkkuru
Vellulli Cheroolaver
Cherunaranga
Cheruparavatholy
Cherupayar/Hesaru kalu
Chonakapullu

There are more items under CL. Malamkarakka Thamaravalayam

Ellu Katalati Malar Thannikkathodu/Thare kai
Erukkinver Katalnura Mangayandiparippu Tharthaval
Ganapathinaranga Kathu Manhamantharam Thechiver
Gandhakam (Powder) Kattuchena Marakkalayuppu Therkata
Inchi Kattumulaku/Chavya Mavintholi Thooniyankam
Induppu Kattupayar Muringatholi/Nuggemarada Thottavati
Iravikkara Kattuvazha/Lolesare chekke Thulasiyila
Irippakathal Kattuvellari/ Kiripodna Muringaver/Nugge veru Thuvarchilakaram
Irippapoo/Hippehuvu Katuku Muthil Uluva/Mentya
Iroolinkathal Kavimannu Muthira Ummathinkaya
Ithil Kazhanjiver Muthuchippi Ummathu Samoolam
Ithitholi Kazhimuthanga Naikkurana Vally/Nasugunni Ungintholy
Kakkathonti Kiriyatha / Nelavevu (D) beru Urakam
Kandakari Kizharnelli/Kirunelli Nanmukappullu Urine-Cow
Vazhuthana/Kantakari Konnatholi/Kakkemara Neermaruthin Tholi/Matti Urukkupodi (Loham
Kandivenna Koovalakayamajja Chekke Powder)
Kanhunni / Bringaraja Koovappodi Neermathalaver Urumambazham
Kannaram Kovakizhangu Nenmeni Vaka Tholy Uzhinha
Karimbu Kozhuppa Nhavaltholy/Nerale marada Uzhunnu/Uddu
Karimbuver/Kabbu Krimisathru chekke Vamsarochana
Karimkoovalam Kumbalanga Nhazhalkkuru Vayalchully
Karinochiver Kunnankaya Nherinhabulikizhangu Velipparuthi
Karivelappatta (D) Kunniver Nhettanhotiyan Vengakathal/Bijasara
Kariveppila/Karibevu Kusa/Kasa Nhettavalthalir/Tapasigida Veppinnila/Bevina Ele
Karkokilary Kutakapalatholi Nhettavaltholy/Tapasigidada Veppintholy/Bevu chekke
Karthotty Lanthakkuru chekke Vetiyuppu
Nilamparanda Vilankaya

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APPENDIX 5
SDE ANALYSIS

Item name SDE Item name SDE

Jaggery E Kumbalanga E
Thippaly/Hippali D Uluva/Mentya E
Munthiringa/Drakshi E Ellu E
Chukku/Shunti E Neermathalaver E
Jeerakam/Jirige E Asokatholi/Asoka chekke E
Kurumulaku/Ollemenasu E Thechiver D
Amukkuram/Hiremaddina beru D Perumkurimba/Manjinaru E
Gulgulu/ Guggula D Cherupayar/Hesaru kalu E
Vizhalari E Inchi E
Patakizhangu/Padvali D Neermaruthin Tholi/Matti Chekke E
Sugar E Sanninayakam D
Pushkaramoolam/Pushkaramula D Andiparippu E
Cheruvazhuthina/Heggula E Urine-Cow E
Srikhandam/Bavanna E Prasarini E
Athivitayam D Pachatakka E
Katukurohini/Katukarohini D Kalloorvanhi E
Atapathiyan/Jivanti D Nhettavaltholy/Tapasigidada chekke E
Thrikolppakonna E Nilamparanda E
Elakkaya / ElakkiKayi E Karinochiver E
Kurunthotty (D)/Bala (D) E Attudarbha E
Nannary D Kariveppila/Karibevu E
Vitayam D Therkata E
Elathari/Elakki E Malar E
Nellikkathodu/Nellikkayi E Atakkamaniyan/Gorakmundi E
Nilappana/Nelatali gadde E Parpatakam E
Koovalam/Bilpatre E Cheroolaver E
Ekanayakam/Ekanayakana beru E Thottavati E
Thakaram E Akkikaruka D
Devatharam/Devadaru E Nhavaltholy/Nerale marada chekke E
Sathavari/Ashadiberu D Kizharnelli/Kirunelli D
Kottam E Ilavinpasa D
Moovila/Murelehonne E Irippakathal E
Orila/Ondelehonne E Katalati E
Aratha/Doddarasagadde E Peenari E
Thathiripoo D Katuku E
Karayamboo E Karimkoovalam E
Jathikka/Jayikai E Amalpori/ Sarpaghandha D

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Muthanga D Kattuvellari/ Kiripodna E
Irattimadhuram/Jeshtamadhu E Pasupasi E
Nherinhill/Neggilu mullu E Pulitholy E
Kachoori E Pachamanhal E
Varattumanhal/Arisina E Muringaver/Nugge veru E
Elavangam/Dalchini D Urumambazham E
Ramacham/Lamancha E Sankhupushpa Ver/Girikarnika Balli E
Katukkathodu/Alalekayee E Charalam E
Kotithoova/Thuruche D Chitteelam D
Ayamodakam E Iravikkara D
Thavizhama/Kommeberu E Kazhanjiver E
Chittamrithu/Amritaballi wet E Athithippali # E
Manchi/ Jatamamsi E Anjanam E
Kattuthippali/Hippali beru E Induppu E
Patolavally / Kahipuduvala (D) E Lanthakkuru E
Karinkurunhi E Indinkaya E
Karimjeerakam E Pulinherambu E
Jathipathrika E Krimisathru E
Valmulaku D Aritharam E
Palakapayyana/Syonaka E Kavimannu E
Manchatty E Gandhakam (Purified) E
Munha/Taggi gida E Karthotty E
Kotuveli/Chitramula E Tobacco E
Avanakkinver/Haralu beru E Vishnukranthi E
Kothampala/Kothambri E Thamaravalayam E
Karingali/Kaachu E Nherinhabulikizhangu E
Sugar Candy/ Kallusakkare E Perumjeerakam E
Kumizhu/Kumbalamara E Muringatholi/Nuggemarada chekke E
Poopathiri/Padri beru E Chavarkaram E
Vellulli E Cherunaranga E
Atalotakasamoolam D Palatholy E
Putharichunda E Kovakizhangu E
Thettamparal D Katalnura E
Maramanhal E Puthinayila E
Muthukku D Kathu E
Nagapoo/Nagasampige D Urakam E
Elavalukam D Chengazhuneer D
Nhazhalpoo E Thuvarchilakaram E
Vayambu / Bhaje E Kunnankaya D
Pavu E Cheruparavatholy E
Cheruthekku S Erukkinver E

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Darbha/Darbhe E Pichakamottu D
Kutakappalayari E Manayola E
Iruveli E Ambalkizhangu E
Thamarayally E Kanhunni / Bringaraja E
Chitteenthal E Panamchakkara E
Thannikkathodu/Thare kai E Vilayuppu E
Pachottitholi E Sahasravedhi E
Tejpath/Kadulavangapatre E Muthil D
Kattumulaku/Chavya E Ungintholy E
Perelam D Atunarivelaver E
Karkitakasringi E Kozhuppa E
Kattuzhunnu E Karivelappatta (D) E
Sathakuppa E Kolarakku E
Yavam/Javegodhi E Muringa Kuru D
Rakthachandanam E Nhettanhotiyan E
Atalotakam/Adusoge E Tender Coconut E
Nagadanthi (Purified) E Kazhimuthanga D
Pachanellikka D Changalamparanda D
Kattupayar E Urukkupodi (Loham Powder) E
Cherupunnayari D Kunniver E
Thakkolam E Poithalachiyila E
Uzhunnu/Uddu E Velipparuthi E
Vilankaya E Channakkizhangu D
Chenchillyam/Sarjarasa D Tharthaval E
Pathimukham/Padmaka E Uzhinha E
Vengakathal/Bijasara E Peelithandu D
Kiriyatha / Nelavevu (D) E Gandhakam (Powder) E
Kandakari Vazhuthana/Kantakari E Nanmukappullu D
Cherkkuru E Vetiyuppu E
Vayalchully E Sunnamukki E
Koovappodi E Ithil E
Thaleesapathram/Talisapatre E Koovalakayamajja E
Konnatholi/Kakkemara E Ummathu Samoolam D
Veppinnila/Bevina Ele E Muthuchippi E
Nagunam D Kutappuly E
Athithippali D Thulasiyila D
Nilappala D Nhazhalkkuru D
Ama/Kadukabbu E Peral Mottu D
Naikkurana Vally/Nasugunni beru E Iroolinkathal D
Manhamantharam E Ganapathinaranga D
Veppintholy/Bevu chekke E Pachamunthiri E

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Irippapoo/Hippehuvu E Arayalmottu D
Parvally E Karimbu E
Kattuchena D Chonakapullu D
Badam Parippu E Malamkarakka D
Kakkathonti E Asali D
Brahmi/Nirubrahmi E Thooniyankam D
Kunthurukkam/Shallaki E Ponkaram / Biligara E
Peral Tholy D Marakkalayuppu E
Attuvanhi E Vamsarochana D
Cheleyam E Nenmeni Vaka Tholy D
Muthira E Mavintholi D
Karimbuver/Kabbu E Ambazhatholi D
Karkokilary D Ithitholi D
Kattuvazha/Lolesare D Kandivenna E
Nhettavalthalir/Tapasigida D Attukottapala E
Athitholi D Ummathinkaya D
Mangayandiparippu E Somalatha D
Kutakapalatholi E Kannaram D
Arayaltholi E Amariver E
Kusa/Kasa E

APPENDIX 6
SEASONAL MATERIALS

Item Name Categorization

Amukkuram/Hiremaddina beru AMD
Atapathiyan/Jivanti AHD
Gulgulu/ Guggula AHD
Katukurohini/Katukarohini AHD
Patakizhangu/Padvali AMD
Thathiripoo BLD
Thippaly/Hippali AMD

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APPENDIX 7
Interviews were held with officials of some ayurvedic companies regarding the weight drain
problem in raw materials. The questions asked are:

Q1. In the raw materials you us, is there any that is available only seasonally?

Q2. Do you buy those in bulk?

Q3. Does they undergo weight drain when kept Inventory for long time?

Q4. How do you account for that weight loss?

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