Khan, H S SKavitha, K2019-10-172019-10-172000No. of Reference 96http://krishikosh.egranth.ac.in/handle/1/5810131903In the present day context, it can be stated that Avurveda is very much alive and is a unique system of medicine widely practiced in Hindustan penensula. In recent years, it h a s attended much attention in the economically developed countries such as (of) Europe, USA and Japan. The present study was aimed to assess the. p erformance of Ayurvedic medicine processing units in Uttara Kannada district (Karnataka). The objectives were to document the agro-processing units / industries in different taluks of Uttara Kannada district, to study the inves tment pattern organisation structure, cost involved in procurement and processing, cost and return structure, marketing channe ls and costs, business performance and the problems faced by the Ayurvedic medicine proces s ing industry. Tabular analysis, bus ine s s ratios and comparative rating method were employed to analyse the above objective. The fixed capital inve s tment was high on buildings and land. All the three units taken for the s tudy followed line organization t^pe of structure. The quantity of raw materials procured by all the three units was more through pattern II (dealers i.e., 2 ,2 5 5 .5 0 kg, 2 ,6 5 4 .5 0 kg and 4 ,5 7 2 .9 1 kg, respectively). No cost was involved in procuring the raw materials through pattern I but through pattern II, transport and handling charges were higher i.e. 6 3 .0 7 per cent in unit I and 6 6 .7 5 per cent in unit III. In all the three units. Just in time principle of procurement was followed. The study on cost involved in processing of Ayurvedic medic ines by all the three units revealed the higher requirement for packing material cost (85.48 per cent in unit I, 67.33 per cent in unit II and 7 8 .1 2 per cent in unit III) followed by wages, utilities and preservatives. The cost of production of Ayurvedic medicines was high in unit I (Rs.46,801.83) followed by unit III (Rs.4 0 ,7 3 6 .2 ) and unit II (Rs.21 ,2 9 6 .7 0 ) , in which the cost of proc e s s ing per batch of each product was observed to be high. The profit gained at an overall level by unit I, unit II and unit III was in the order of Rs .0 .7 6 , Rs.0.90 and Rs .0.56 respectively on an every rupee of investment. Unit I marketed their products only through dealers while unit III marketed through their hospi tals located at different places. Unit II marketed 6 2 .3 9 per cent through dealers and 37.61 per cent through its hospital located near the proces s ing unit. The cos t of marketing through dealers was highest due to the high commis s ion charges (5%) and sales tax paid by the units. The competition that exists in the market, the tax levied on the raw materials and finished products and the procurement price incurred by the units wa s considered to be the prioritized problems in Ayurvedic medicine proces s ing industry.ennullThesis