Karnool, N NManjunatha, M B2019-10-172019-10-172000No. of Reference 49http://krishikosh.egranth.ac.in/handle/1/5810131906India is one of the principal wheat producing and consuming country in the world, wheat forms and staple food to most of the population in the world. Wheat flour based products su ch as chapathi are part of the staple diet in most part of central and n o r th ern India. Nearly 10.5 million tonnes of wheat is processed every year. The leading flour producing sta tes are, Uttara Pradesh, Maharashtra, Karnataka, Tamil Nadu, Bihar, Andhra Pradesh, West Bengal, Haryana a n d Punjab. The overall objective of the study was to analyse the performance of roller flour mills in Bijapur district of Karnataka. The two units located in the Bijapur district were selected for the study. Further , they were categorised into small and medium scale units based on their installed capacity. The primary data was collected for the year 1999-2000. The results showed that the investment in both category of roller flour mills was financially feasible and economically viable. The per quintal total cost of processing was Rs.908.99 and Rs.959.53 in small and medium scale units respectively. The value added as a result of processing activity at an overall average level was Rs.220.85 per quintal ot wheat processed. The marketing co s t per bag of maida (90 kgs) was high in channel-1 (Rs.34.70). Among items of cost incurred sales tax accounted for 57.06 per cent of the total co s t of marketing. The industry' on an average utilised only 37.62 per c en t of installed capacity. Break even quannt>’ of output in small and medium scale units was 15.468.84 quintals and 1.37,757.17 quintals respectively. The labour intensity' was ven- low in both the units, capital intensity' and efficiency was higher in medium scale unit. Problems regarding marketing, processing, government policies and procurement were considered as the most important problems.ennullThesis