A REPORT ON INPLANT TRAINING WITH REFERENCE TO ANITHAA COTTON MILLS (INDIA) PRIV

ATE LIMITED
Submitted to
ANNA UNIVERSITY COIMBATORE
For the award of the degree of
MASTER OF BUSINESS ADMINISTRATION
Submitted by
A.AFSAL AHAMED Reg No : 098001185001
Under the Supervision and Guidance of
Ms.K.UMA MAHESWARI.B.Com.,MBA.
Lecturer
RVS FACULTY OF MANAGEMENT KUMARAN KOTTAM CAMPUS
KANNAMPALAYAM COIMBATORE – 641 402
AUGUST - 2010
BONAFIDE CERTIFICATE
This is to certify that the Inplant training report submitted to Anna University
Coimbatore in partial fulfilment of the requirements for the award of the degre
e of MASTER OF BUSINESS ADMINISTRATION is a record of original research work don
e by A.AFSAL AHAMED during the period June 2010 to July 2010 of his study in RVS
FACULTY OF MANAGEMENT, Kannampalayam, under the supervision and guidance of Ms.
K.UMA MAHESWARI.B.Com.,MBA and the training report has not formed the basis for
the award of any Degree/ Diploma/ Associateship/ Fellowship or other similar tit
le to any candidate of any university.
FACULTY GUIDE
DEAN
Viva-Voice examination held on__________________________
INTERNAL EXAMINER
EXTERNAL EXAMINER
Date: Place:
DECLARATION
I, A.AFSAL AHAMED hereby declare that the In plant training report submitted to
Anna university Coimbatore in partial fulfilment of the requirements for the awa
rd of the degree of MASTER OF BUSINESS ADMINISTRATION is a record of original an
d independent research work done by me during June 2010 to July 2010 under the s
upervision and guidance of Ms.K.UMA MAHESWARI, LECTURER, RVS Faculty of Manageme
nt, Kannampalayam and it has not formed the basis for the award of any Degree/ D
iploma/ Associateship/ Fellowship or other similar title to any candidate of any
university.
Date: Place:
SIGNATURE OF THE STUDENT A.AFSAL AHAMED
AKNOWLEDGEMENT
I wish to express my hearty thanks to MR.D.NAGARAJ, MANAGING DIRECTOR, ANITHAA C
OTTON MILLS (INDIA) PRIVATE LIMITED for granting me permission to do the project
work in his esteemed organisation. I humbly express my profound thanks to MR.A.
SEKAR, GENERAL MANAGER, ANITHAA COTTON MILLS (INDIA) PRIVATE LIMITED for his con
stant encouragement and support during the tenure of my work. I express my whole
hearted gratitude to our Honerable chairman of RVS Trust Dr. K. V. Kuppusamy and
Managing Trustee of RVS Trust Thiru. K. Senthil Ganesh, MBA, M.S., for allowing
to develop the project in their institution I am extremely thankful to Dr. Y. R
obinson, M.E, Ph.D, Director, RVS Educational Trust’s Group of Institution, Kannam
palyam and to Dr. B. Adalarusu, M.B.A., M.Phil, P.G.D.P.M.I.R, H.D.S.E, M.I.S.T.
E.,Ph.D, Dean RVS Faculty of Management,
Kannampalayam for giving me the wonderful opportunity to feel the corporate expe
rience through this project. I am deeply indebted to my faculty guide (Guide Nam
e & Qualification) for his/her scholarly guidance, valuable suggestions and enco
uragement throughout the duration of this project. I also express my gratitude t
o the respondents, Parents, and dear friends without whom the project would not
have been successful. Above all, I wish to thank the almighty for giving courage
and wisdom to take up this project and complete it successfully.
A.AFSAL AHAMED
CONTENTS
S.NO
PARICULARS CHAPTER I – INTRODUCTION 1.1 Introduction
PAGE NO
1 1 4
I 1.2 Introduction to the Company 1.3 Industrial Profile CHAPTER II – DEPARTMENTS
2.1 Production Department 2.2 Human Resource Department II 2.3 Marketing Departm
ent 2.4 Finance Department 2.5 System Department III CHAPTER III Findings and su
ggestion Conclusion Bibliography 62 61 63 39 47 58 7 34
INTRODUCTION
PERIOD OF TRAINING:
I have undergone summer institutional training in Anithaa Cotton Mills (India) P
rivate limited for a period of 47 days
AREA OF TRAINING:
During the training period I have visited various departments;
• • • • •
Production Department HR Department Finance Department Marketing Department Syst
em Department
We will see this department and functions briefly.
Profile
We, ANITHA TEXTILES, is one of the most illustrious names in the manufacture of
Hosiery Yarn. Dealing in Hosiery Yarn, the company has gone from strength to str
ength in its long period of existence. We are one of the leading hosiery yarn su
ppliers in tirupur. We have highly qualified & competent manpower and latest mac
hinery. Our main strength lies in latest machinery, coordinated work-system and
latest management skills. It not only helps us to survive in a healthy manner bu
t also constantly thrive in the competitive market. The manufacturing process is
geared as per customer requirement of specifications and delivery schedules.
Industrial Profile M/s. ANITHA TEXTILES
# 10, Bridgeway colony Extension Lakshmi nagar, Tirupur - 641 607 Tel : 0421 - 2
235345, 4333902, 2249194 Fax : 0421 - 2208903 Email : anitaelango@yahoo.co.in
Contact person Mr.A.Sekar (Mobile : 98422 40827) Mr.Elangovan (Mobile : 98427 46
633, 93630 46633)
Our products
our products have been highly praised by the customers. Our manufacturing unit i
s capable to synchronize with international standards by the virtue of our produ
ct specifications that includes manufacture of Hosiery Yarn.
We are dealing following hosiery yarns PARTICULARS COUNTS Polyester/Cotton 10 s
to 40 s NAME OF THE MILLS GPI, Ayyanar Mills, Indorama, Nishakishan SPG.
Mills, & Parasurampuria SPG. Mills
100% Polyester
10 s to 40 s
Rohith Mills, Rajaguru, BRT, Mothi, Ragav Industry & Pallipalayam
100% Viscose
20 s to 40 s
Rohith Mills, Rajaguru, BRT, Mothi, Ragav Industry & Pallipalayam
100% Cotton dyed All colours yarn
IMCO
100% Polyester
All colours
IMCO
dyed yarn
P/C dyed yarns
10 s to 40 s (All blend & all counts)
Mahalakshmi dyed unit
Filament yarn
80, 150 & 200 Jigme poly tex denior
Spantex yarn
20 denior & 40 denior
Acelon
100% cotton
10 s tyo 40 s (All counts)
IMCO & K.P.R. Mills
100% cotton
2/56 combed Thanjavur, Jaya & 2/60 combed (Gassed & vilas & Arun Textiles
Plain)
Slub yarn
10 s to 40 s
Thambi Modern SPG. Mills, NRU & Amarjothi SPG.Mills
Cotton / Viscose, Melange & Colour Melange
10 s to 40 s
Priyadarshini SPG. Mills & Arun kumar SPG. Mills
PIMA cotton
20 s, 24 s, 30 s, 40 s, 50 s, 60 s, 80 s & 100 s 2/40, 2/50, 2/60, 2/70, 2/80 &
2/100
Jayajothi SPG. Mills, Super SPG. Mills & Prime Textiles
PRODUCTION DEPARTMENT
The main function of production department is spinning the gained cotton into ya
rn of high quality conversion of raw varieties fine yarn of different counts lik
e into 60’s Combed Hosiery/red label, 60’s Corded Hosiery/Auto spilled 2 combined ya
rn one Noilet label, etc. in export quality.
The production of yarn involves various processes. The raw material said to be C
otton is taken in bale form and then the visible impurities are removed by picki
ng process and mixing process takes place. It is taken into the blow room for op
ening and cleaning and marking it into a lap form. After this, Carding process i
s done for removing mixture impurities and made in to a thread according to the
required thickness. In Silver and Ribbon lap doubling, parallelization and makin
g into lap form are done. In comber process fiber parallelization is improved an
d naps and foreign matters are removed.
Again fining the Silver and removing looks in thread is done. The fine yarn is p
roduced by simplex and ring frame method. The faulty yarn is removed by using el
ectronic yarn cleaner. After all the process are done the long length of yarn is
packed in good condition. The length of the yarn is usually measured in yards.
PRODUCTION DEPARTMENT CHART
Production Manager Supervisor Workers
PRODUCTION DEPARTMENT LAYOUT
PROCESS FLOW
Blow Room
Carding
Breaker Drawing
Finisher Drawing
Simplex/Roving
Ring Spinning
Auto Cone
Conditioning
Packing (Bags)
BLOW ROOM
INTRODUCTION:
The Blow Room is the first stage or first process in the short staple spinning.
The name “Blow Room” is given to this stage because of the “air” that is commonly used d
uring this processing of fibers. Here in Anitha textiles we use 3 different type
s of cotton as a feeding material (Bima, Nayab & Brazil). Total input of raw mat
erial is 150 bales in 24 hours.
FUNCTIONS OF BLOW ROOM:
Fibers Opening Cleaning of fibers Mixing/Blending of fibers Preparation of feed
for next stage
BLOW ROOM MACHINERY:
In Blow Room all above functions have to be fulfilled for this purpose various d
ifferent types of machines are used.
CHINESE AUTO PLUCKER RIETER MULTIMIXER B11: CROSROL MUTLTIMIXER 3-ROLLER WITH MU
LTI MIXER DOUBLE MAGNET HEAVY PARTICLE SEPARATOR TOWER FEED UNIT # 1 TOWER FEED
UNIT # 2 LOPTEX TOWER FEED UNIT # 3 VISION SHIELD DUSTER
BLOW ROOM SETUP:
Type 01 = Nayab (Pakistani) Cotton bales. Type 02 = Bima (American) Cotton bales
. Type 03 = Brazil Cotton bales.
MATERIAL FLOW OF NAYAB AND BIMA COTTON (TYPE 1 & 2):
Input = Bales of Cotton Fibers Output = Small Tufts of Cotton Fibers feed to the
Carding Machine.
1. Cotton Bales 2. Manually Feed in the Plucker 3. By Air Pressure fibers move t
o Argus 4. By Air Pressure fibers move to Multimixer 5. Material Fan 6. B11 7. A
rgus 8. 3 roller multimixer 9. Heavy particle 10. Tower feed # 1 (condenser) 11.
Tower feed # 2 (fine opening) 12. Loptex 13. Tower feed # 3 (wire beaters) 14.
Vision Shield 15. Duster 16. Transport fan •
In Blow Room, fibers are moved from one machine to another machine with the help
of “Air Suction” produced by Condenser.
1- CHINESE AUTO PLUCKER:
Name : Auto Plunker Make : China Model : 1993 Auto plunker is a process in which
cotton fibers are open automatically, there are two numbers of machines install
ed and the speed of auto plunker blades is 450rpm. Its maximum production is 420
KG/HR. Usually it takes 1 hour to open 5 bales and its maximum loading capacity
is 2500 kg.
2- RIETER MULTIMIXER:
Name : Multimixer Make : Rieter Model : 1993 It is used to properly mix the fibe
rs of different bales. In multimixer the fibers are feed into individual chamber
s of the machine. The fibers coming out of the each chamber are taken to a commo
n lattice or conveyor belt that takes the material to an intermediate chamber wi
th the help of an upright lattice. From here the material passes through a deliv
ery section to the next machine with help of material fan.
3- B11: CROSROL MUTLTIMIXER:
Name : Multimixer Make : Crosrol Model : 1993 It is used to clean the fibers and
relies on the use of single beater roller having its surface covered with spike
s and its beater speed is 500 rpm. It maintains certain pressure of 400 PSI. In
B11 the fiber material enters from one side due to a suction effect produced at
the other side of
the machine. And high speed spike beater rollers open the fibers and the trash,
dust and other contamination in the fibers fall down due to gravity and get coll
ected into the waste box which is later removed by air suction and sent into the
waste room. Clean fibers move to next machine by air suction pipes.
3-ROLLER WITH MULTI MIXER:
Name : Multimixer Make : Crosrol Model : 1993 It is used for opening and cleanin
g purpose of cotton fibers. Its maximum production is 500 kg/hour, it remove 0.6
% of trash.
4- DOUBLE MAGNET HEAVY PARTICLE SEPARATOR
Make : Crosrol Model : 1993 The heavy particles separator removes the heavy part
icles like metal, plastic, wood, etc. It is very important to remove these heavy
particles before processing of fibers because at high speed beaters or rollers,
these can generate spark resulting in the fire which can cause severe damage of
machinery and raw material.
5- TOWER FEED UNIT:
Name : TF unit Make : Crosrol Model : 1993
There are 2 machines installed before separation of fibers and 1 after the separ
ation. It has leather beaters with a speed of 180rpm and its feed roller diamete
r is 100mm with a speed of 60rpm its beater speed is 900rpm each. Its main purpo
se is opening and cleaning of fibers with a production of 500kg/hr and it remove
0.2%of trash.
GAUGING Feed roller & top beater Beater & feed roller Beater & grid bars 6 mm 5
mm 23 mm
6- VISION SHIELD:
Nowadays Vision Shields are the main part of all modern blow Room machines to re
move the different color material in the fibers which can influence the quality
of yarn and can also affect the dyeing process. In vision shield, five lights on
both sides and two cameras are fitted which detects any color variation of mate
rial. If any color variation in the fibers is found, the nozzles fitted on both
sides of vision shield removes the selected portion of the fibers.
7- DUSTER:
In this stage the remaining dust and other contamination in the fibers are remov
ed from cotton fibers and then sent into carding department.
MATERIAL FLOW OF BRAZIL COTTON (TYPE 3):
Input = Bales of Cotton Fibers Output = Small Tufts of Cotton Fibers feed to the
Carding Machine. 1. Cotton Bales
2. Manually Feed in the Blendomat/Uniflock 3. By Air Pressure fibers move to Mix
ing Condenser 4. By Air Pressure fibers move to Multimixer 5. Material Fan 6. Au
to Blender 7. Material Fan 8. Maxi flow 9. Argus 10. Tower Feed 11. Fine Opener
Point 12. Loptex 13. B 5/5 # 1 and 2 14. Deduster 15. Carding department
1- UNIFLOCK:
In Uniflock cotton fibers are open automatically and then send to the next step
through air suction pipes, its maximum production is 420 KG/HR.
2- MIXING CONDENSER:
It is used to mix the fibers of different bales. The fibers coming out of the co
ndenser are move to the mutimixer through a delivery.
3- MULTIMIXER:
It is used to properly mix the fibers of different bales. In multimixer the fibe
rs are feed into individual chambers of the machine. The fibers coming out of th
e each chamber are taken to a common lattice or conveyor belt that takes the mat
erial to an intermediate chamber with the help of an upright lattice. From here
the material passes through a delivery section to the next machine with help of
material fan.
4- AURTO BLENDER:
It is used to clean and open the fibers and relies on the use of leather beaters
roller having its surface covered with spikes. And high speed spike beater roll
ers open the fibers and the trash, dust and other contamination in the fibers fa
ll down due to gravity and get collected into the waste box which is later remov
ed by air suction and sent into the waste room. Clean fibers move to next machin
e by air suction pipes.
5- MAXI FLOW:
In maxi flow the fibers are opened and cleaned and the dust particles are remove
d.
6- ARGUS:
The Argus is used to removes the heavy particles like metal, plastic, wood, etc.
It is very important to remove these heavy particles before processing of fiber
s because at high speed beaters or rollers, these can generate spark resulting i
n the fire which can cause severe damage of machinery and raw material.
7- TOWER FEED:
Name : TF unit Make : Crosrol Model : 1993 There are 2 machines installed before
separation of fibers and 1 after the separation. It has leather beaters with a
speed of 180rpm and its feed roller diameter is 100mm with a speed of 60rpm its
beater speed is 900rpm each. Its main purpose is opening and cleaning of fibers
with a production of 500kg/hr and it remove 0.2%of trash.
8- LOPTEX:
LOPTEX is used to remove the different color material in the fibers which can in
fluence the quality of yarn and can also affect the dyeing process.
9- B 5/5:
It is used to clean the fibers and relies on the use of beater roller. In B5/5 t
he fiber material enters from one side due to a suction effect produced at the o
ther side of the machine. And high speed spike beater rollers open the fibers an
d the trash, dust and other contamination in the fibers fall down and get collec
ted into the waste box which is later removed by air suction and sent into the w
aste room. Clean fibers move to next machine by air suction pipes.
10- DE-DUSTER:
In this stage the remaining dust and other contamination in the fibers are remov
ed from cotton fibers and then sent into carding department.
ATMOSPHERIC CONDITIONS:
Atmospheric conditions of Blow Room are also very important to produce smooth an
d uniform quality yarns. It also affects the raw material and machinery and that’s
why it is very important to maintain a specific Temperature and Humidity in the
Blow Room through out the production. Low Humidity and slightly higher temperat
ure are preferred because of the cotton opening requirements.
CARDING
INTRODUCTION:
The carding is one of the most important processes of short staple spinning. Car
ding is a process where the tufts of fibers are converted into individual fiber
forms. Carding is often called the heart
of the spinning because of its main cotton opening drafting mechanism. It is ver
y important to individualize fibers in the card to make them able to convert in
yarn in the later processes. Make Model : CHINA FA-225 : 1993
# 0f machines : 11
FUNCTIONS OF CARDING:
Separate the fibers individually Orientation of fibers in longitudinal direction
Remove remaining impurities Formation of Sliver
CARDING MACHINERY:
21 Cards Air suction filters Plastic sliver Cans with iron spring in it
MATERIAL FLOW:
Input = Tufts of Cotton Fibers
Output = Sliver in Cans
1. Chute Feed 2. Taker-in / Lickerin 3. Cylinder with revolving Flats 4. Doffer
5. Stripper Roller 6. Trumpet 7. Sliver Can
Fibers material pass from these main components of carding machine to achieved U
niform clean sliver.
CARDING SETUP:
Total Carding Machines = 21 in unit # 05 Card Department Card Sliver Count = 70
GRAIN Card Sliver weight = 2.8
gm/yd
Speed of Machine = 180 m/min Total Length of sliver on Can = 4100 yards Total Ti
me to Complete 1 Can = 18-22 minutes
Type 1 = Nayab & Bima Cotton Type 2 = Brazil Cotton
IMPORTANT COMPONENTS OF CARD:
• FEED PLATE OR FEED ROLLER:
The feed plate or feed roller feeds the material uniformly into the card which c
omes from chute feed system.
• TAKER-IN:
The taker-in roller has a diameter of 250mm having its surface covered with saw
tooth. The speed of taker-in roller ranges between 800-1500 rpm.The purposes of
taker-in roller is to open the fibers and remove the remaining impurities in the
material. As fiber tufts are caught on to the teeth of the taker-in their size
gets reduced. Trash particles and very short fibers that are not held by teeth a
re thrown off and this waste is then removed by suction pipes. Due to the stripp
ing action, the material is then transferred to the main cylinder.
• CYLINDER AND REVOLVING FLATS:
The major carding action takes place in the area between the main cylinders of c
ard and revolving flats, the fiber mass is subjected to severe carding action du
e to a significant difference in the speed of the cylinder and flats. They move
at a speed of 5-20rpm. The cylinders, which have a diameter of 50inches and have
a speed of 500-800rpm, open and straighten the fibers into longitudinal directi
on. The wires on the flats then separate the short fibers, neps, trash particles
and dust.
• DOFFER:
The main purpose of the doffer is to transfer the individual fibers from the cyl
inder on to its wire-surface. The web is form between doffer and cylinder becaus
e of the high speed of cylinder as compared to doffer. The production of carding
is dependent upon the speed of doffer because with the increase in the doffer s
peed, web is speedily transferred to stripper rollers and then is deposited into
the can.
• STRIPPER ROLLER:
The function of stripper roller is to shift the web from Doffer and direct the w
eb to the crushing rollers. The width of the web remains the same as the width o
f the card.
• TRUMPET:
Next to the Stripper rollers is trumpet, as the web passes from the crush rolls,
the web is condensed to a centre fiber bundle before entering the Trumpet. Stra
nd of fibers (sliver) is guided with the help of guiders and pulleys into the Ca
rd Sliver Can.
• DEPOSITING SLIVER INTO CAN:
The Sliver produced by the Card must be properly stored in packages called as ca
ns. Normally cans used for sliver storage are 44 inches with a diameter of 36 or
40 inches. The sliver coming out from the transverse belt is then passed throug
h a spiral motion of coiler rollers which helps to deposit the sliver in a spira
l form. These main components of Card enable to produce a good quality sliver. Q
uality of yarn depends upon the card sliver which is maintained by proper settin
g of the main components of Card.
DRAWING
INTRODUCTION:
Though the fibers in the card slivers are properly separated, they still seem ra
ndom and disorganized. It is necessary to improve their straightness and alignme
nt if strong and commercially useful yarns are to be produced.
FUNCTIONS OF DRAWING:
Improve Evenness by doubling of many card slivers. Parallelization of material B
lending / Mixing different slivers to insure uniformity in the material Removal
of micro dust and very short fibers by suction Drafting(Roller Drafting)
DRAWING MACHINERY:
Breaker Drawing Machine = Model = Toyoda-Hara, DYH 8000 , Total-3, Japan
Model = DX-8, Total Machine-2, Japan Model = D-400MT, Cherry, Total-1, Japan
Finisher Drawing Machine = Model = Toyoda-Hara, DYH 8000 , Total-3, Japan
Model = DX-8, Total Machine-2, Japan Model = Rieter, Total-1, German
MATERIAL FLOW:
Input = 8 Card sliver cans
Output = 1 Drawing Sliver
1. Card Sliver cans 2. weighting rollers 3. Drafting Rollers ( 4/5 rollers) 4. W
eb guide and Trumpet 5. Calendar rollers 6. Coiler 7. Drawing Sliver Can
Material passes from these main components of drawing machine to achieve Uniform
and clean Drawing sliver.
DRAFTING:
Drafting is the reduction of the linear density of the material.The drafting of
the sliver at Draw frame is carried out by roller drafting method. In which the
sliver is passed through two or more pairs of rollers. In modern draw frames the
top roller used are rubber coated and are called as cots while bottom rollers a
re of steel. The cots exert pressure on the bottom rollers. The speed of each su
cceeding pair of rollers is kept more than the previous one. The slower pair of
roller grips the fibers whereas the next faster pair of rollers draws the fibers
forward. This increases the length of the sliver and reduces its linear density
. 5/4 roller Drafting system is used.
Actual Draft
=
Feed (grains/yd) / Delivered (grains/yd)
In 5/4 drafting system has 5 pairs of rollers and hence 4 drafting zone, the dra
ft given in back zone is called the break draft, the draft in the middle zone is
called the middle draft and the draft given in front zone is called as the main
draft. The break draft is always less than middle draft and the main draft is a
lways kept the greatest. The total draft is the product of the individual drafts
given in all drafting zones.
Total Draft = Break Draft x Middle Draft x Main Draft
1. Breaker Drawing:
In order to produce a strong and uniform yarn all spinning mills uses Breaker Dr
awing after the card sliver to align the fibers and improve the evenness by doub
ling more than one card sliver at the draw frame and drawing it together to insu
re the proper mixing of the sliver and to reduce the variation in the sliver.
Input = 8 Card sliver cans Output = 1 Breaker Drawing Sliver 6 Breaker Drawing M
achine in Drawing Department
Type 1 = Nayab & Bima Cotton
Doubling = 16 card cans 2 Cans produced from each Breaker Drawing Machine
Type 2 = Brazil Cotton
Doubling = 16 card cans 2 Cans produced from each Breaker Drawing Machine
2. Finisher Drawing:
In Breaker Drawing, not only the fibers are oriented but a little bit variation
in the linear density is also done. Finisher drawing has “Auto-Levelers” which autom
atically adjusts the linear density according to feed variation. Hence finisher
drawing is very important in order to produce even sliver.
Input = 6 Breaker Drawing sliver cans Output = 1 Finisher Drawing Sliver 6 Finis
her Drawing Machine in Drawing Department Type 1 = Nayab & Bima Cotton
Doubling = 16 card cans 2 Cans produced from each Breaker Drawing Machine
Type 2
= Brazil Cotton Doubling = 16 card cans 2 Cans produced from each Breaker Drawin
g Machine.
ROVING/SIMPLEX
INTRODUCTION:
Roving is an intermediate process during the conversion of fibers into yarn. The
purpose of roving is to prepare a better input package for the ring frame. The
roving is produced on compact small packages called bobbins, which are more conv
enient to transport and have less chances of damage as compared to sliver cans.
That is why roving is still an important process in ring spun yarn.
FUNCTIONS OF SIMPLEX:
To Draft the material to the required linear density To insert required level of
Twist (usually very low because its an intermediate Process) To Produce a stabl
e package (stable enough to withstand during transport)
SIMPLEX MACHINERY:
Roving Frame = Model = FL 16 & FA 415 Total number of machine = 7 1 Roving Frame
has 120 spindles.
MATERIAL FLOW:
Input = Finisher sliver can Output = Roving on Package
Finisher drawing canes
Drafting zone
Twisting Zone
5/4 rollers Drafting Winding Zone
Drafting Zone:
In order to reduce the draft at the ring frame and to produce more regular yarns
; a partial reduction in liner density is carried out at roving frame. The draft
ing technique is similar to that in all roller drafting systems like drawing fra
me. Aprons are used in front zone to control the fibers movement and aprons also
help to support the floating fibers. The front rollers are passed down with suf
ficient force on to the bottom rollers to ensure proper grip of fibers. Drafts a
re in the range of 6-10 usually.
Twisting Zone:
The roving coming out of the front delivery roller passes through the guide whic
h is on top of the flyer, passes from its hollow leg around the presser arm on t
o the bobbin. The presser arm maintains certain tension on the roving which is n
ecessary for proper compact winding. Flyer rotates with the spindle at a constan
t speed where each revolution of flyer inserts one Twist in the roving stand Twi
st per Inch = Flyer Rotary speed (rpm) / Delivery speed (m/min)
Roving Package Winding:
The roving coming out of the hollow leg of the flyer is made to wind on a cylind
rical package called bobbin. The bobbin is either made of plastic. The roving is
wound on the bobbin in such a way so that tapered ends on both sides of the pac
kage are formed. Bobbin is an ideal form of supply package to be feed to the rin
g frame because when full it can hold large length of roving to its compactness
and it’s easy to handle and transport.
RING SPINNING
INTRODUCTION:
The term "spinning" is sometimes used to denote this final process in the produc
tion of the yarn. This involves attenuating (stretching) the yarn to the require
d Count giving the yarn strength by adding twist and winding it on to a bobbin.
FUNCTIONS OF RING:
To Draft the material to the required linear density (Count) Twisting (High twis
t, to make strong yarn by Traveler) Package winding (Bobbins easy for transport)
RING SPINNING MACHINERY:
Ring spinning machinery = Model 351 C , Zinser Total number of machines = 24 Spi
ndles in 1 ring frame =
MATERIAL FLOW CHART:
Input = Roving on Package Output = Required Count yarn on bobbin
1. Creel zone (Roving Package placed on it) 2. Drafting zone (Rollers drafting t
o reduced the linear density) 3. Twisting zone (Traveler insert twist)
4. Winding zone (yarn wind on bobbin)
Creel Zone:
The creel of the ring frame is a simple device that holds the roving. It is very
important to properly unwind the roving without breaking the roving. To facilit
ate proper unwinding the roving bobbins are held vertically on the bobbin holder
placed at the upper portion of the frame which moves slowly for easy unwinding
of roving without breaking the roving.
Drafting Zone:
In ring frame roller drafting system are used. Ring frame roller drafting system
consists of three lines of rollers with apron mounted on the middle rollers; th
e drafting zone is the most important part of the ring machine that directly inf
luences the evenness and strength of the yarn. At ring frame high draft is given
to get a required count and for that high draft slippage of fibers occurs that’s
why apron are used in the roller drafting. Aprons give support to the fibers thr
ough out the roller spacing between middle to front rollers not letting even the
shortest fiber to float.
Twisting:
The mechanism used for twist insertion in the ring spinning is the ring or trave
ler. The ring is a metal ‘C’ shaped strip called traveler positioned horizontally ov
er a spindle edge. One turn of twist being inserted for each revolution of the t
raveler. If the drafting rollers deliver the drafted material and the spindle ro
tated, twist would be inserted in the length of the yarn between package and the
front rollers, and the twist level would increase for each revolution of the tr
aveler. Optimum twist is inserted in the yarn because high twist can
damage the yarn strength while low twist can also decrease the strength of yarn.
Hence optimum level of twist, inserted in yarn, which can with stand the produc
tion on the loom without too much breaking of yarn, is very necessary.
Winding:
The yarn after being twisted by the traveler has to be properly wound on the pac
kage called bobbin. In order for the yarn to be wound on the entire length of th
e cylindrical ring bobbin, the ring is raised and lowered which is mounted on a
longitudinal ring rail. The ring rail on which the ring is mounted is moved up a
nd down by the builder or reflector motion in a special manner. The separator is
used in the ring frame to separate the balloon from the other
spindle balloon during winding because the entanglement of balloon causes breaka
ges of yarn and effect on the quality of yarn.
AUTOCONE
INTRODUCTION:
With the increasing work load and demands, now the weaving managers prefer to bu
y pre- prepared yarn packages for warping. Considering this critical thing, smar
t spinners have also installed automatic cone winding machines. Now the yarn can
not only be wound into a much relaxed and comfortable package with an ease for
the weaving department but it also focuses on the removal of yarn faults created
during the spinning process.
FUNCTIONS OF AUTO CONE:
To prepare a bigger package having sufficient length of yarn on it. To remove sp
inning faults e.g. thick and thin places To improve the quality of yarn To produ
ce a package of required density and shape suitable for the next stage of proces
s.
AUTO CONE MACHINERY:
Total Number of Machines: 14
Name: AUTOCONER 338 (SCHLEFORST) Number of machines: 1 Make: Germany Number of w
inding heads: 60
Name: Auto oner-338 (schleforst) Number of machines: 5 Make: Japan Number of win
ding heads: 60
Name: Savir Macchine Tessili Number of machines: 1 Make: Italy Number of winding
heads: 60
Name: Espero M Number of machines: 7 Make: Italy Number of winding heads: 60
CV Block
It is evident from the above discussion that the primary purpose of auto cone wi
nding is to clear the faults of the yarn. The faults that may occur during the s
pinning and the irregularities are removed by the machine. Cone winder is not on
ly responsible for a stable and required yarn package rather it also focuses on
the uniform and faultless winding of the yarn. Co-efficient of variation (CV) bl
ock is an option available in the machine which can inform us if the yarn shows
cuts more than a specified limit. The respective bobbins are then tested in the
lab and faults are identified through the latest UT 4 system. Its main parameter
s are given below.
N = Neps S = Short Thick L = Long Thick T = Thin CV = co-efficient of variation
We will put these values in CV Block according to the specifications required. I
f the yarn cuts, thin and thick places are out of the limit; auto cone will reje
ct the specific bobbins for winding on cone. The respective bobbins are then tes
ted in the lab and faults are identified through the latest UT 4 Instrument. UT4
tell us in which specific area of the ring machine problems is occurring. This
is the best way of quality checking during the processing of specific Count Orde
r.
MATERIAL FLOW:
CONDITIONING
Yarn conditioning refers to keeping the yarn cones in the standard atmospheric c
onditions for some time. The purpose associated with this exercise is to add cer
tain amount of weight, strength and the settlement of twist on the yarn. However
, proper yarn conditioning is also the requirement of the international as well
as local buyers.
YARN PACKING
Required by the buyer, cones are packed in plastic bags as well as in boxes. Two
versions of bags are usually used. Bag refers to 24 cones package. For local ma
rket cones are packed on plastic bags and for export the yarn cones packed on bo
xes. The weight of one box or bag is 100 lbs or 45.36kg.
•
Approximately 600 bags daily production of unit # 5 in AnithaTextile Mill.
INVENTORY MANAGEMENT
In this company they using TALLY 9.0 software package. They are maintaining the
inventories in this software, about the stocks and finished goods. They always k
eep some much of stocks for their safety. Because of the materials rate may some
time it will increase so they keep stocking of the materials.
MATERIAL REQUIREMENT PLANNING
Planning of materials for production based on inventory, bills of material, purc
hase orders and production/sales forecasts. It can be used as a tool, integrated
to data in external sales, inventory purchasing and manufacturing systems or as
a complete system with full inventory, purchasing and manufacturing order funct
ions.
RESEARCH AND DEVELOPMENT
Our company is one of the developing companies. Now days we are receive many ord
ers. So we are decided to enlarge the company, we are going to purchase machiner
ies
.
TOTAL QUALITY MANAGEMENT TOOLS, POLICIES
Quality is always an issue of primary focus for us. There is a close inspection
at every step of manufacturing process so that the end product is accurately in
compliance with the quality standards and customer s requirement.
Fully satisfied customers are our most valuable assets. The material in strict a
ccordance with the customer requirements & specifications and the on time delive
ry enhances our reliability & reputation.
AUDITING AND INSPECTION
In our company we were conduct auditing at every year ending. Inspection is cond
uct twice in a year. They verify the documents and the accounts and inventories.
AVOIDANCE OF ACCIDENTS
In our company if any accident happens like fire means we have oxygen cylinders,
and water facilities in all units, it will helps avoid accidents.
We are providing proper training to the workers to avoid accidents from machiner
ies.
SAFETY MEASURES
Our company is a cotton mill, so in the company many wastage cotton will flow an
d it comes from machines. So we provided masks and hair caps to the worker. Prev
ent them from dust pollution.
MACHINERY MAINTENANCE
In our company we have separate workshop and mechanics for repairs the machines.
Their works is checks the machines every weekend.
QUALITY POLICIES & PRODUCT STANDARD
Customers are our assets, so we produce the product in high quality. We always c
heck the quality of the raw materials. We purchase quality materials. If any dam
ages in our material means will return it to the suppliers. We assure that our p
roducts are very standard products. If you identify any damages or quality mista
kes means we will get back the products.
TECHNOLOGY
In our company we are using Japanese technology machinery. But it was purchased
from maharashtra as a second hand. It gives good result and it is in good condit
ion.
NEW PRODUCT DEVELOPMENT
We are producing yarn only. So we are not using the new product development poli
cies.
HR DEPARTMENT
DEPARTMENT CHART
GM HR MANAGER STAFFS WORKERS
SOURCES OF RECRUITMENT
The company recruit, train, develop and rewarded employees within the organizati
on in such a way so that they can prove themselves as assets for the company. Co
mpany has professional management and skilled technical staff and trained labor
force. A present figure of total employees in organization is approximately 200
including management staff and labor force. Company gives on job training to emp
loyees.
METHODS OF SELECTION
The staffs are selected according to their knowledge and educations and the work
experience. The company first see the performance of the staff then only the co
mpany permanent them.
TRAINING & DEVELOPMENT
The company provides training to the all staffs and workers to develop them. Aft
er appointing a worker the company gives training to him for two months. The com
pany motivates the staffs and worker by providing award and rewards and salary i
ncrements, bonus.
DESINING TRAINING PROGRAMS
In this company training program is compulsory for fresher. The experienced staf
f will guide the staff and give training to him.
Vision / Mission
Our Vision
ATM’s vision is to become India’s leading sustainable textile company by producing q
uality products and observing highest social, economic and environmental standar
ds. Our aim is to deliver the highest quality products and prompt services to ou
r customers. Our objective is to provide good value through a competitive atmosp
here of defined systems and processes. Our vision is three-fold
Lead the textile industry in India Observe highest social, economic and environm
ental standards maintain a committed and satisfied clientele.
Mission
ATM’s mission is to create conditions and infrastructure for sustainable procureme
nt and production of textile products. We wish to manufacture high quality yarn
to withstand high levels of competitiveness. Design, manufacture and sell high q
uality and affordable apparels and accessories.
• • •
To use latest technologies in manufacturing process. To provide a safe working e
nvironment for the employees. To operate the business with high motivation and d
eep commitment. Serving and supporting the society in which we work.
Union policy
The company has only workers union. The union’s policies are to improve the worker
s. It created for worker’s welfare.
SALARY PAYMENT METHODS
The salaries are paid by shift basis. The minimum shift is 1(one), maximum shift
is 2(two). 1(one) shift timing is 8 hours, 1½ shift is 12 hours. Some times the w
orkers have to work 1½ shift because of short time deliver. If a worker works 1 sh
ift means he will get 80rs if he works 1½ shift means he will get 120rs.
ASSESSMENT OF TRAINING EFFECTIVENESS
Every month their will be an orientation class for the development of the employ
ees.
INDUCTION & ORIENTATION
Induction & orientation is given to the newly joined employees. A group inductio
n is organized for the newly joined group of employees once in 6 or 12 months. T
here will be orientation classes given to the whole employees once in six month.
PERFORMANCE APPRAISAL SYSTEM
The performance appraisal system in the company is that when a person joins the
company at first he will be a trainee and after completion of two years then he
will be a permanent employee. So for the trainee, they will be earning a low wag
e and when he becomes permanent the wage also
increases. By each year the salary or the wage also increases according to the n
umber of years he worked in the firm.
MOTIVATION METHODS
There are motivation classes and all conducted by various persons and attendance
award is given to all employees who are present in the mill for a certain numbe
r of days.
LABOUR WELFARE FACILITIES
There are several welfare facilities some are canteen, rest room recreation room
, library etc.
PAY ROLE PROCESSING
Pay role is according to the hierarchy of the organization. For the Managers and
for the staff as per the Government norms the salary will be there, for the per
manent workers the daily wages will be about 175 and for the trainees 125 exclud
ing the other beneficial payments and allowances.
HR POLICIES & FRAME WORKING
General Manager, H R and his team in consultation with Management develops HR po
licies.
OUTSOURCING OF HRM PROCESS
They are not doing outsourcing process. In future they are plan to this process.
GRIEVANCE HANDLING METHOD
They are giving to counseling to their employees. Union policy framework Arbitra
tion process Workers participation management
MARKETING DEPARTMENT
Products Profile
Cotton Dyed Yarn
Polyester Dyed Yarn
Polyester Yarns
Spandex Yarn
Filament Yarn
Slub Yarn
MARKETING DEPARTMENT CHART
MARKETING DEPARTMENT
IMPORT
PACKING
EXPORT
In marketing department they are doing imports and exports of goods. They import
s the raw materials (cotton fibers), and they exports the yarns. They are purcha
sing the cotton fiber from INDO RAMA SYNTHETICS (I) LTD, NAGPUR
Marketing functions
• • • • • •
Sales and market analysis To find out new markets for its products Conduct sales
promotion activities Determination of marketing goals Formation of marketing pl
ans and procedures Evolving an appropriate marketing mix
Product distribution channels Marketing strategy Target achievement methods
Marketing strategy Target achievement methods
IMPORTS
Cotton is the raw material for processing in textile that is highly by monsoon c
onditions. During the time of purchase, the cotton manager receives samples from
brokers and agents. The samples are sent to quality control department to under
go various taste which includes, 1. The length of the fiber 2. Fitness of cotton
3. Trash cotton 4. Color of the cotton After the testing process the purchase m
anager consults the managing director and purchase the cotton from agents and br
okers through contract.
Purchase of raw material:
The purchase policy is determined according to demand and supply of goods. The w
ork of production starts when the purchase of raw materials takes place these pu
rchase materials are taken to the stores department.
EXPORTS
The finished goods are exported to other states and cities. But the finished goo
ds should be of standard quality, as it goes for exported to Tirupur, Maharastra
, Erode, Bombay.
Local Market: Finished goods are sold in the local market directly. The sales ma
nager looks after the functions of the local market.
The chief marketing manager and Managing Director will look after the export mar
kets. They meet the international buyers and sell their goods at competitive pri
ces. Sales places are located in states are Tirupur, Somanur, Erode, Thiruchenko
du, Karur, Chennimalai.
Using Segmentation in Customer Retention
Segmentation is commonly used by organizations to improve their customer retenti
on programs and help ensure that they are:
• •
Focused on retaining their most profitable customers Employing those tactics mos
t likely to retain these customers
The basic approach to retention-based segmentation is that a company tags each o
f its active customers with 3 values: Tag #1: Is this customer at high risk of c
anceling the company s service? (Or becoming a non-user) One of the most common
indicators of high-risk customers is a drop off in usage of the company s servic
e. For example, in the credit card industry this could be signaled through a cus
tomer s decline in spending on his card. Tag #2: Is this customer worth retainin
g? This determination boils down to whether the post-retention profit generated
from the customer is predicted to be greater than the cost incurred to retain th
e customer.[1] Tag #3: What retention tactics should be used to retain this cust
omer? For customers who are deemed “save-worthy”, it’s essential for the company to kn
ow which save tactics are most likely to be successful. Tactics commonly used ra
nge from providing “special” customer discounts to sending customers communications
that reinforce the value proposition of the given service.
MARKETING FUNCTION
It really depends on the scope and seniority of the role within the hierarchy of
the company, and the size of the company itself.
(1) It could be a relatively junior role under a marketing director with a very
tightly defined brief.
(2) Or it could be a very broad, senior role encompassing sales, marketing, cust
omer care, client liaison and corporate communications.
Assuming it is option (2) we are talking about someone who is responsible for al
l of the activities mentioned there and perhaps more too.
They are responsible for all of the outward-facing activities of the firm, inclu
ding managing the sales force, advertising, updating and promoting the website,
and keeping clients happy.
They will also organise events like receptions, appearances at trade shows, offi
cial visits, openings and product launches.
Media relations may be their responsibility too - creating news releases and man
aging relations with TV, radio, magazines, newspapers and all online media.
They may well be responsible for the corporate identity and therefore be the per
son who handles all the printing for the firm (business cards, letter paper, com
p slips, brochures)
Lobbying and public affairs could also be in their job description - dealing wit
h special interest groups, local government officials and civil servants and min
isters in national government.
If the company publishes an annual report, they may be the person who writes and
produces it.
If the firm is a publicly listed company (plc), the marketing manager may be res
ponsible for investor relations and all dealings with the financial news media a
nd analysts.
In Indian Textile Industry products are distributed mainly through following int
ermediaries as a part of Distribution Network:
• • • • • • •
Importers. Indenting Agents Distributors. Wholesalers. Retailers. Dealers Commis
sion Agents.
Products are sold mainly through following marketplaces:
• • • • •
Small and Large Retail Outlets Supermarkets Retail outlets situated in Malls. Sh
opping Websites (Using e-Commerce and Internet) Company Owned Showrooms and Reta
il Chains.
MARKETING STRATEGY
The marketing strategies we formulate and implement for better outcomes, all rel
ated to Businessto-Business Marketing, Relationship marketing, and overall produ
ct marketing. In one sense, that entire tusk goes under traditional marketing bu
t in fact Apparel and Textile products business has its way of communication. Ap
parel and Textile companies follow and practice a very special strategy to captu
re market nationally and internationally. Under this circumstance a new era is e
merging in favor of Apparel and Textile product sectors. In one side it almost c
loser to traditional marketing tools, but a new marketing system is growing so f
aster. It could be a new Marketing Policies will be known as “Apparel and Textile
marketing” a combination of technology marketing, product marketing and services m
arketing. Right now how many marketing systems we have, say we have Sports Marke
ting, Entertainment marketing, Retail Marketing, also we have Tourism ad Hospita
lity marketing as well as Product and
Service marketing. Apparel and Textile could be a new one. A customized marketin
g policy is waiting for opening the window of Apparel and Textile sectors. Appar
el and textile is only sector where processes of production, capacity, machinery
, and compliance come first than the product. If we take the example of another
product say cosmetic, toiletry, luxuries products, and food products we always c
onsider the product ultimate end items we never think about the process and mach
inery. What we need a brand name for those products that all for marketing all t
hose products. For these products a strong Brand name and strong product marketi
ng is enough for promoting.
Target Achievement
We are Target International Textiles Ltd, our company vision is to guarantee the
quality and services, in order to obtain the mutual benefits and development wi
th clients. As a result, we are networking a series of steadfast manufacturers i
n the Mainland as our cooperative parties.
Methods of Overcoming Competitors
In cotton mills, there are many competitors. This company facing their competito
r by providing the good quality products and give some discounts to them. They m
ake easy deliveries to the customer. They are producing only high quality produc
t yarn. The main competitors of Anithaa cotton mill are Best cotton mill, Balu s
pinning mill, Aims cotton mill. These are the competitors of Anithaa cotton mill
s.
Advertisement and Sales Promotion
Our company gave advertisement in websites like Indiamart.com, trippur.com. then
they advertises in televisions also like local channels.
Customer Relationship Management
The company maintains good relationship with customer. They serve them in very g
ood manner. They deliver the products to the customers in correct time. The comp
any maintaining the consumers as like as customers. Many consumers are change as
customer in this company.
FINANCE DEPARTMENT
DEPARTMENT CHART
Finance Manager Accountant Stock keeper System feeder
Basis for preparation of financial statement:
a) The financial statement have been prepared in compliance with all materials a
spects of the mandatory, accounting standards issued by the institute of charter
ed accountants of India and the relevant act, 1956. b) Consent with revenues rec
ognised and expenses accounted for on their accrual.
Fixed asset:
a) Fixed asset stated at cost, net if excise and custom duty where Moved credit
on capital goods is availed except fixed assets taken over as a result of nation
alisation, which are stated at values then approved by the board and revalue pri
ce less accumulated depreciation and impairment loss, if any. b) Cost includes f
reight and insurance duties and taxes, installation and commissioning charges an
d other charges the date of commissioning. In case of imported fixed asset, it i
ncludes in addition above, other charges payable as per foreign exchange contrac
t.
Investment:
a) Long term investments are stated at the cost of acquisition. However provisio
ns for diminution are made to recognise a decline, other than temporary in the v
alue of long term investment. b) Current investments are stated at the lower of
cost or fair market value.
Depreciation:
a) Depreciation of fixed asset/other than costing upto Rs. 5000/- has been provi
ded provata on straight line method, in accordance with circular no : 14(93), fi
le no : 1/12/92 CL-W dated 20th Dec 1993 of the Government of India, Ministry of
Law & Justice and Company Affairs, Department of Company Affairs at rates speci
fied in schedule XIV of the Companies Act, 1956. b) Depreciation on fixed asset
costing Rs. 5000/- or less at the time of acquisition has been provided 100% for
the full year, irrespective of the date of acquisition. c) Premium paid on leas
ehold properties and amortized over the respective lease period.
Inventory valuation:
a) Raw materials in stock at variety wise monthly Weighted Average Cost on net r
ealisable value whichever is lower. b) Raw material in transit and finished good
s (packed yarn ): at cost or net realisable value whichever is lower. c) Finishe
d goods at depot (yarn): at lower cost of realisable value. d) Finished goods at
related depots/duty paid godowns - cost including excise duty paid or net reali
sable value whichever is lower. e) Stores and spares: at Weighted Average Cost o
r net realisable whichever is lower. f) Materials in process: at cost or net rea
lisable value whichever is lower. At expenses to be incurred to make them ready
for sale. g) Scrap and saleable wastes: at net realisable price.
h) Usable waste: at net realisable price whichever is lower.
Gratuity, leave salary and other terminal benefits:
Gratuity/leave salary and other terminal benefits are accounted for on the basis
of actuarial valuation at the end of the year.
Foreign exchange transactions:
Foreign currency transactions in respect of non-monetary items like fixed asset,
inventories and investments in equity shares etc are recorded at the exchange r
ate prevailing on the date of transactions. In respect to the monetary items of
assets and liabilities like cash receivable, payable etc are translated on repor
ting data at closing rate or at a fixed rate where exchange rate is booked in ad
vance. Exchange rate difference during the year is recognised in P&L account
Government grants:
The government grants are accounted for on cash basis. The balance of un-utilise
d grant at the year end is shown as current liability.
CENVAT and VAT:
CENVAT and VAT are accounted for by reducing purchase cost of related materials
in cases where credit for the same is availed.
Revenue and recognition:
a) Sales revenue is recognised in case of direct sale on raising on invoice and
delivery of goods and in respect of depot/consignment sales, revenue is recognis
ed on the basis of receipt of “accounts statement” from the depot/consignment agent
confirming the sales. Sales at DGS & D are accounted for at provisionally quoted
rates and the difference if any, in finalised rates is accounted in the year in
which rate are finalized. b) Purchase of raw materials is accounted for on invo
ice value except in the case of supplies from Government agencies where it value
d on the basis of Performa invoice in the absence of invoice.
c) Export sales are accounted at CIF value basis.
Use of estimates:
Preparation of financial statements requires estimates and assumptions to be mad
e that affect the reported amount of assets and liabilities on the date if finan
cial statement and the reported amount of revenues and expenses during the repor
ting period. Difference between the actual results and the estimates are recogni
sed in the period in which results are known/materialized.
Provisions and contingent liabilities and contingent assets:
Provisions involving substantial degree of estimation in measurement are recogni
zed obligation as a result of past events and its probable that there will be an
out flow of resources. Contingent liabilities are not recognized but are disclo
sed in the note. Contingent assets are neither recognized nor disclosed in the f
inancial statements.
Earnings per share:
Basic earnings per equity share are computed by dividing net profit after tax by
the weighted average number of equity shares outstanding during the year. Dilut
ed earnings per equity share are compute by dividing adjusted net profit after t
ax by the aggregate of weighted average number of equity shares and diluted pote
ntial equity shares outstanding during the year.
Provisions for current and deferred tax:
Provisions for current tax are made after taking into the consideration benefits
admissible under the provision of Income Tax Act, 1961. Deferred tax resulting
from “Timing Differences” between the book and taxable profit is accounted for using
the tax rate and lows that have been exacted or substantially enacted as balanc
e sheet date. The deferred tax assessed is recognised and carried forward only t
o that extent for which there is a reasonable certainty that the assets will be
realised in future.
Borrowing cost:
Borrowing cost, that are attributable to the acquisition of qualifying asset, ti
ll the date on which asset is put to use/commissioned are capitalized as part of
the cost of such assets. A qualifying assets are one that necessarily takes sub
stantial period of time to get ready for intended use. All other borrowing costs
are changed to revenue in the period they are incurred.
COST ACCOUNTING
The contribution of cost accounting in key area like cost control, product mix s
election, resource conservation, production planning etc... is well organised. I
ts relevance in textile industry, which operates in a buyer’s market most of time,
needs no special emphasis.
STATUATORY COST CONTROL ACCOUNTING RECORD (COTTON TEXTILE) RULE:
The government has prescribed cost accounting record rules for cotton textile in
dustry in the year 1.7.1977. The rules require maintenance of cost accounting re
cords on a continuous basis. The records are to be audited by a cost auditor eve
ry alternate year. The cost auditor has to submit the report to the government.
COST DATA:
Cost data are necessary to ascertain the product costs to exercise control at al
l levels and to accelerate the decision making process. Cost data are generated:
•
To comply with the requirement of statutory cost accounting records (cotton text
ile rules 1977).
• • •
To prepare monthly cost and contribution statement as part of To prepare special
reports aiding decision making To provide meaningful cost data, it is necessary
to collect and then synthesis all relevant information uniformly and consistent
ly.
COST OF PRODUCTION:
Cost of production consists of material cost and cost of conversion. Therefore,
the methods of cost finding described under two headings, namely:
i. ii.
Determination of material cost Determination of cost of conversion
DETERMINATION OF MATERIAL COST:
In yarn production, cost of cotton, manmade fibre and packing material constitut
es material cost. Material cost forms a major segment of variable cost. Therefor
e , correct determination of material cost is crucial in cost accounting.
A. COTTON COST, MANMADE FIBRES a) Mixing cost It is the aggregate of all varieti
es of cotton issued for manufacturing yarn.
DETERMINATION OF CONVERSION COST
Once the material cost per unit is arrived at, the next step would be the determ
ination of conversion cost in several departments and sub departments. This is f
acilitated by the establishment of cost centres.
ESTABLISHMENT OF COST CENTRES
A cost centre refers to a location, unit, function, an item of equipment (or gro
up of them) connected with an establishment which are homogeneous and in relatio
n to which costs are to be ascertained. It enables systematic collection and all
ocation/apportionment of cost for arriving at the correct cost of conversion. A
cost centre may be a production centre or service cost centre.
LIST OF PRODUCTION COST CENTER:
• • • • • • • • • • •
Mixing and blow room Carding Combing Drawing Roving Spinning Open end spinning C
one winding Doubler winding Auto coner Cone packing
LIST OF SERVICE COST CENTERS:
• • • • • • • • •
Mechanical shop Civil Electrical Generator Power house Stores Watch and ward Crèch
e and canteen Administrative office
• • • • • • • •
Factory office Computer S.Q.C Staff welfare Cotton godown Factory overheads Admi
nistrative overheads Selling and distribution overheads
Conversion cost is expressed in element wise. (Like wages, salaries) Basis for c
onversion cost: The profit and loss account of the mill forms the basis of the c
onversion cost. The various items of P&L account of the financial accounts shoul
d be bifurcated into two. Cost items and non cost items. Cost items other than m
aterial selling and distribution costs re the conversion cost. Non costs items l
ike donations paid etc are excluded from the cost account. Revenue expenses incu
rred in the process of asset creation. Machine shift cost: Conversion cost per m
achine= accumulated cost in the production cost centre Machine shifts worked.
Production per machine shift = total production in the cost centre Machine shift
s worked
Conversion cost/unit of production= conversion cost/machine shift Production/ ma
chine shift
Conversion cost/kg of yarn= conversion cost/ unit of production * waste multipli
er Conversion cost/kg of yarn is added to the direct wages and the aggregate of
the two will give the conversion cost/ kg of yarn of that production centre.
WASTE MULTIPLIERS:
It is a ratio determining the quantum of raw materials required to produce a kg
of yarn. It helps to recover the value of the raw material lost as waste, incide
ntal to production.
Wages:
Wages debited to P&L account are nit reflected in the fringe benefits on accrual
basis. Besides, the seven day working in mills results in cumulative incidence
of fringe benefits in term of production. Therefore only attendance wages as per
payroll and the applicable fringe benefits calculated at the following percenta
ges on attendance wages are taken as wages.
Power cost:
The grid power and the generated power are the source. While the cost of grid po
wer is readily this rate is used for charging the individual cost centres. Even
if the generators are not run in a particular period the sanding charges of the
generators like, depreciation, repairs & maintenance and factory overheads shoul
d be recovered by adding to the overall power cost as the cost of owning generat
ors is not discretionary cost.
Depreciation:
The depreciation as provided in the books of accounts is the basis for the depre
ciation to be charged. Depreciation or assets not contributing to production nee
d not to be taken in monthly cost accounts. The matching principle should be scr
upulously followed. However, in the cost accounting record rules, the full depre
ciation provided for the books of accounts should be fully absorbed. The depreci
ation for plant and machinery is directly allocated to the departments concerned
. Depreciation for building is to be taken as administrative expenses.
Cost estimation:
In cost estimation, historical cost cannot be relevant cost, though its influenc
e cannot be rule out. The relevant cost, for cost estimation is to be based on t
he following parameters:
•
Utilisation which ever is
budget or previous 3 months average. (barring strike period) less. budget or pre
vious 3 months average which ever is less. budget or previous 3 months average w
hich ever is less. stock plus stock to receive covering the delivery period. pow
er, fuel, at current cost days a month based on a recent month. Overheads estima
ted for 30 days a month based on a recent Month.
• • • •
Productivity Yarn realisation Material cost Conversion cost
•
Doubling utilisation higher.
75% or previous three months actual utilisation whichever is
•
Comber utilisation75% or previous three months actual utilisation whichever is h
igher.
Price list
• • • •
Labor cost per kg is Rs.10 Maintenance cost per kg is Rs.5 Electric bill cost pe
r kg is Rs.20 Other expenses per kg is Rs.5
COMPARATIVE BALANCE SHEET Mar 09 Mar 08 Mar 07
Equity share capital Share application money Preference share capital Reserves &
surplus Secured loans Unsecured loans Total Gross block Less : revaluation rese
rve Less : accumulated depreciation Net block Capital work-in-progress Investmen
ts Current assets, loans & advances Less : current liabilities & provisions Tota
l net current assets
5.87 1.80 22.12
5.87 35.66
5.87 31.72
155.17 144.35 86.32 1.69 25.07
184.96 187.58 148.98 227.74 219.17 126.60 63.30 54.54 50.47
164.44 164.64 76.13 4.71 89.99 74.45 15.54 4.21 85.58 67.20 18.38 62.97 61.24 51
.36 9.88
Mar 09 Mar 08 Mar 07
Miscellaneous expenses not written Total Book value of unquoted investments Mark
et value of quoted investments Contingent liabilities
0.27
0.35
-
184.96 187.58 148.98 14.81 16.30 58.70 27.48 58.70
Number of equity shares outstanding (Lacks) 58.70
SYSTEM DEPARTMENT
In system department they have one server system, six systems and two printers.
The server system is in MD room. The all details are stored in the server system
. The server is protected by password. They using the computers mainly for payme
nt of salary and maintains the accounts of the company.
FRONT-END AND BACKEND TOOLS
In frontend they are using visual basic. They are using MS-access as .backend.
Software Configuration
The software’s are using in the company is
• • • • • • •
The system OS is Windows XP Ms-office full pack for documentations Adobe Reader
is using for PDF files Tally 9.0 for maintaining the accounts Visual studio, pho
toshop. Internet explorer 8.0 Symantec anti-virus for protect the online and off
line of the system
HARDWARE System Configuration
• • • • • • •
Intel dual core processor 1.6 GHz, 1GB RAM LG 15 inch LCD monitor DVD reader and
writer 160GB Hard disk Microsoft keyboard and optical mouse. Laser printer
The hardware configurations are changeable according to the upcoming upgrades. T
hey decided to use windows 7 OS from next year.
System Maintenance
The systems are maintains every month. Especially the server is maintains at eve
ry week. The system is protected by Symantec anti-virus from viruses.
Pros
• • •
It is user friendly. Maintenance cost is very less Duplication is avoid
Cons
• •
It can be operated only
knowledgeable person If any problem occurs in the system that will affect the wh
ole functions of the department.
Identifications of errors
They identify the errors by compiling the programs. If any error identified mean
s they will clear it immediately. They are using simple configuration systems so
there no wanted for pros & cons in it.
System policy
The company said that they will change their system configuration and software c
onfiguration according to the new updates of software and hardware.
FINDINGS
They have the effective maintenance in workforce and the distribution towards th
e customers. Active Associates produce only quality product for that the are han
dling some set of procedure to follow. Mainly company is concentrating on employ
ee welfare , safety and security. Employee are also working with 90% job satisfa
ction it improve the productivity and profit. Some of respondents are dissatisfi
ed with their work in case of motivation
SUGGESTION
Based on the finding the following suggestions are made. 1. To overcome the comp
etition the company should concentrate on the strength and weakness of its compe
titor. The naturally the company will be the best in the industry. 2. The reason
able facilities provided to the staff and worker’s should improve to make a right
environment to them. 3. The company found that quality products results from qua
lity raw materials. So the company should follow the same purchase procedure. 4.
Hi-Tech machineries should be operated technically improved skilled worker to i
mprove the efficiency of the new machineries. 5. The company should put its full
potential in all function area at particular frequency to monitor the all activ
ities performed by the company.
CONCLUSION
Learning is a continuous process. There is no age limit to it. We, being the stu
dents tried to learn the things in the best possible way. From carding to ring s
pinning, it was never easy to learn each and every mechanics involved. However w
e focused on the basic process flow. We learned that how the material flows from
blow room to card and then how it is converted into a yarn later in the ring pr
ocess. But some unique things through which we came to know the practical implem
entation of theoretical knowledge are as follows:
• • • • • • •
We got an idea of spinning plan The continuous quality checking and machine over
hauling process to ensure quality production of yarn. The can crossing plan of
card, breaker, finisher and roving. The calculations related to fiber blending a
nd how the fibers are blended in an accurate ratio at the blow room. The mill po
licy of not allowing the workers of age less than 18. The strict mill policy for
employees not to go out during duty hours. How the students of different textil
e institutions are encouraged for the internships and mill visits.
The study helps to get a overall view of organizational aspects of Anithaa Cotto
n Mills (India) Private limited and also to know about how an organization is ru
nning and getting success on their goals and objectives by maintaining the goodw
ill and status among the customers
Bibliography
•
Cotton Mills in Greater Manchester - Illustrated study tracing the development o
f cotton mills in the area from the early days of mechanization through to the i
ndustry’s demise in the early twentieth century. Published by Carnegie Publishing,
Ltd. Authors: Mike Williams and D.A. Farnie.
•
The Cotton Mills of Bombay - The history of the development of the cotton textil
e industry and the growth of the number of textile mills in Bombay, India, from
the construction of the first cotton mill in 1854 to 70 mills in the wake of the
American Civil War in 1895.
•
The Cotton Mills of Fall River - Collection of historical photographs of Fall Ri
ver s cotton textile mills, mill workers and industrialists. From the Keeley Lib
rary.
•
The Cotton Mills of Fall River - Web site presenting vignettes on the owners, wo
rkers, technology and history of the steam powered Fall River Cotton Mills in Fa
ll River, Massachusetts, from the late 1880 s when it became the largest center
for cotton cloth in the US, until 1931 when the mills went bankrupt following th
e Great Depression. Links to related sites.