Agriculture and food processing

Separate the operating stages

Primary production, aggregation, storage, processing and branded retail are different activities. Identify the entity at each stage and whether goods come from members, independent growers or traders. Do not assume the agricultural origin of a product determines all later tax and licensing treatment.

Map product and premises requirements

Food-processing operations need a review of the relevant food-business role and premises. Water, waste, utilities and workforce questions depend on the process. Commodity-specific trading or market requirements must be checked for the jurisdiction and activity.

Preserve procurement and batch evidence

• Supplier or grower identity and purchase quantities.
• Quality, grading and rejection records.
• Processing yields, wastage and finished-product batches.
• Cold-chain or storage responsibilities where relevant.
• Sales, returns and payment reconciliations.

Assess exports by product and destination

APEDA provides registration processes for exporters of its scheduled products. Establish the product coverage and current route rather than assuming every agricultural shipment uses the same authority. Destination testing, certification and trade restrictions need separate checks.

An example

A producer organisation selling raw produce and packaged processed goods should keep those streams identifiable. The branded processed product can introduce labelling, manufacturing and accounting questions beyond the raw-produce activity.

Prepare the workplan

Bring the product list, procurement model, process flow and locations. Kosha can coordinate records, accounting and specialist questions. Laboratory tests, agronomic advice, engineering and official certifications are outside administrative support unless separately agreed.

Follow one procurement batch through processing

Link the incoming lot reference to the weighment record, accepted grade, purchase settlement and processing run. Record the units used at each stage: comparing incoming kilograms with finished cartons requires the pack size and conversion calculation, not just matching totals.

For example, a fruit processor may receive a mixed-grade lot, reject part of it and transfer the remainder into pulp production. Keep the supplier return, usable quantity, finished output and recorded process loss identifiable. A later price adjustment changes the commercial settlement; it does not by itself explain a physical stock difference.

Inventory accounting support can help organise the quantity-to-value reconciliation. Bring the batch sheets, opening and closing stock, purchase adjustments and costing method; quality or production staff should explain the process measurements.

Prepare a packaged product brief

Before requesting food labelling and safety review, collect the actual formulation, pack sizes, draft artwork, intended claims and manufacturer or packer details. Identify which version will be sold and who owns each input to the review.

Where one crop is sold both as loose produce and as a branded processed product, keep separate product records and sales descriptions. This gives the accounting and product-review teams a clear starting point without assuming that the two channels share the same treatment.