Vol. 10, Special Issue 9 (2021)

Author(s):
Gaya Varde, SK Joshi, Dr. H Pathak, Uttara Sahu and Twinkle Handa

Abstract:
Self Help Groups are becoming one of the most important key for the empowerment of poor women. The Planning commission of India recognize SHG as an autonomous program where the members of the disadvantaged same background come together to utilize their pooled savings in income generating activities. In this present study to analyse the business performance of Vijaya Laxmi self help group, a case study of Raipur district of Chhattisgarh state was conducted. Vijaya Laxmi self help group produces a natural and organic soaps which are chemical free in nature. For producing two sizes of soaps, various raw materials, labour, transportation charges and various other materials were used. The total variable cost required for the production of small size and large size soap was Rs. 56 and Rs. 61 respectively. In the same manner, total fixed cost inculcated during the production of small and large size soap was Rs. 12 and Rs. 17 giving total cost of Rs. 68 and Rs. 78 respectively. The input-output ratio for small and large sized soap was 1:2.35 and 1:2.05 followed by variable cost ratio i.e. 0.35 and 0.38 respectively. While considering the business performance of Vijaya Laxmi self help group, total returns was Rs. 94300 and Rs. 55760 for small sized and large sized soap respectively which gives the overall total returns i.e. Rs. 1,50,060. Moreover, the result also shows that small sized soap gives maximum profit among both the size of soaps sold by them.