Masterof Business Administration[MBA

]
(FOURTH SEMESTER)

NAME

:

ARUNAVA SARKAR

ROLL NO.

:

510921925 01597 BALYGUNJ PHARI CENTRE

LEARNING CENTRE CODE : LEARNING CENTRE NAME :

Directorate of Distance Education SIKKIM MANIPAL UNIVERSITY

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I recommend that the student (ARUNAVA SARKAR, ROLL NO. 510921925) of MBA taking specialization in FINANCE have undertaken very lively project, under the guidance of Sri NAVIN CHADDA. LIMITED) I am sure that the projects have brought empirical evidence and through original ideas. (SR. ACCOUNTS MANAGER, ANMOL BISCUITS

Date :

Signature of centre head

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A PROJECT REPORT “Financial Summary Analysis” A study with guidance of SRI NAVIN CHADDA Fellow, SENIOR ACCOUNTS MANAGER, ANMOL BISCUITS LIMITED, KOLKATA. & SUKESH NAYEK, SENIOR ACCOUNTS OFFICER, ANMOL BISCUITS LIMITED , KOLKATA.

Undertaken by : ARUNAVA SARKAR ROLL-NO. : 510921925

Towards partial fulfillment of the requirement for the degree of MASTER OF BUSINESS ADMINISTRATION (MBA) From :SIKKIM MANIPAL UNIVERSITY EDUCATION(CENTRE CODE : 01597)

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I would like to express my gratitude to the project coordinator Sri Mr………………………………. Senior Accounts Manager. information and technical assistance to make it presentable. I am indebted to my respected sirs for their valuable knowledge and guidance. (ARUNAVASARKAR) 4 . which will help me in my professional career and even through our best of my life. I would like to express my deep gratitude to project guide Sri NAVIN CHADDA. Without their inspiration and support I would not have the opportunity to present this report. coordinator for providing the opportunity and motivating me to do my MBA final semester project. Anmol Biscuits Limited.Kolkata who helped me to conceive the project and providing with knowledge. Arup Kumar Paul.ACKNOWLEDGEMENT I am extremely grateful to all the faculty and staff of SIKKIM MANIPAL UNIVERSITY (Centre code-01597) especially to Mr. who helped me in very respect for doing my project work.

Submitted in partial Fulfillment of the Requirement for The Award of Degree of MBA(Master of Business Administration) Under Sikkim Manipal University.CERTIFICATE This is to Certify that The Project Work Entitles As “Financial Summary Analysis” Done by ARUNAVA SARKAR ROLL NO. This work is original and their performance was found to be praiseworthy. Name of the Project Guider Designation : : SRI NAVIN CHADDA Senior Accounts Manager Anmol Biscuits Limited. Education(centre code-01597) . : 510921925 A student of SIKKIM MANIPAL UNIVERSITY. Kolkata Signature of the Project Guide 5 . A University Learning Centre BALLYGUNJ PHARI CENTRE.

Kolkata. Biscuits Manufacturing Unit In West Bengal. These are easily available indigenously.These are available from various breweries. sugar. flavor. This is almost in similar manner as waste paper is collected & sold to mills. There are a number of scrap dealers who collect cullets from Rag pickers and after sizeable quantity. 6 .Financial Analysis Of Anmol Biscuits Limited. Plant & Equipment :The Plant & Machinery required for the unit are standard and are available from the specialized machine supplier in all over india & also from abroad within reasonable price & time . sell to consuming units. The cost of equipments and machineries has been taken as per quotations for standard equipments and as per estimate and quotation obtained from special plant suppliers. means of finance and to assess the Techno-Economic feasibility of setting of the unit. i) Cullets . INTRODUCTION : The report has been prepared with a view to decide the total cost of the project. distilleries & pharmaceutical units as scrap bottles & containers. Raw Materials : The raw materials required are (a) Maida.

Calcium Floride. The items like lubricants. Tuticorin Chemicals and/or from their distributors.Allahabad from a number of concerns like Chawla . dealers & others. iv) & dealers.Sand Co. are available from local market. spares & packing material .The main fuel is Steam Coal Grade II which is available from Coal India Ltd. Saurastra Chemicals. These are felspar. is available directly from the manufacturer viz. Lime Stone – from Satna. Petroleum coke. Madhya Pradesh and/or Lime stockists 7 . Fuel . v) Other Chemicals are available from local dealers. etc. Card Board boxes etc. Tata Chemicals Ltd.Gunny bags. on quota & allotment basis. iii) Silica Sand – is procured from Naini..ii) Soda Ash – (Dense).

a Company which has employed 3 generation of a family and established over five decades shall form the team for the unit. Lime stone/dolomite and other chemicals into a predetermined proportion. since inception of batch preparation & feeding is well known to the promoter and its team of technicians. There has not been major shift from the traditional technology employed through ages. Shree Gobinddeo Glass Works Ltd. The workman & technicians who are presently employed by M/S. washed & without any foreign material). viz. The cullet washing is a process in itself broken glass (cullets) is collected from various centers and supplied to the consuming unit in bulk. The total process has a 4 stage working. The process-is known as Semi-Automatic process of bottles forming by use of blow & blow technique. Yet there has been revolutinary changes in the technique of handling. forming and thereafter heat-treatment & packing. and/or polymer. Silica Sand.The preparation of raw material is preparing a batch consisting of cullets (broken glass duly cleaned. mud etc. melting. bottles caps made of aluminum. forming into bottles & then heat treatment for toughening the bottles. 8 a) . bottles & pieces of other color glass.:Selection & Preparation of Raw Material .TECHNOLOGY : The Technology of Glass melting and bottle formation is century old in the country. The technology of glass melting. These may be in the shape of whole and/or partial broken size.. It contains dust.

The bottle caps rings & other type and color of glass is separated by manual work. The mechanized feeding can be regulated. Here again manual work is involved. The batch is prepared by mixing the raw materials so that the feeding in the furnace is uniform & homogenous .The batch feeding to glass melting furnace is done manually. The glass melting furnace is heated with the gas produced by burning steam coal. The ferrous metal is separated with the help of magnate.The cullet is first cleaned by sieve to separate dust. The cullet. and/or can be mechanized. where with the help of water jets the mud etc. are cleaned. The furnace has 3 zones :i) melting ii) refining and iii) holding. whereas manual feeding lacks evenly feeding. b) Feeding of batch to Melting furnace . thereafter is sent to washing unit. 9 .

Satish Kr. The bottle after passing though the cooling zone comes out at the other end. The bottle is passed through heating zone and then automatically travels to cooling zone.The formed bottles are again heated in the Annealing lehr. He has been associated with Glass & other industries for over two decades. He has by now acquired expertise and has full knowledge of the know of all aspect of working of Glass bottle manufacturing unit by semi-automatic technologyroute. The bottles are test checked for bursting strength. proper & even annealing. 10 . The bottles thus formed are weak and has to be heat treated to make it tough. This is done on conveyor belt which travels in the annealing lehr. The bottle at this end are cooled down and can be handled bare handed. d) Heat treatment . neck dimensions bore etc.Refined molten glass is picked by hand through Iron Rods and fed to Moulds for formation. thermal shock resistance chemical durability etc.c) Bottle forming . Jhunjhunwala is the promoter of the scheme. These formed bottle are immediately fed to electrically operated annealing lehr. sales set up. and to ensure pressure strength. The bottles is given desired shape in the 2nd mould. Annealing has heating & cooling zones. Administration and other area. He has a well balanced team of technicians. weight and for proper size. The tested and inspected bottles are then packed in corrugated card board boxes/ Gunny bags and are ready for despatch (Refer process chart XH') The Entrepreneur Mr. There are two moulds needed to form a bottle.

stores etc. for staff & workmen. Administrative office. Further the place. works office. with chimney & other accessory. The data collected from the different department comprise up information on the plant and infrastructural facilities are discussed as followsLand A plot of land measuring 12 bighas. is being acquired near Uluberia Industrial Estate. batch room. It may please be noted that Glass Plants work round the cloak and throughout year and therefore it is imperative to have housing for the workmen &. Mould room. ii) For other production & processing facilities . coal chulahs etc. 11 . The place does not come under the restrictions. staff. housing complex shall be built unit.OBJECTIVE The main aim of the project was to get on idea regarding the technoeconomic – liability of glass bottle manufacturing unit in West Bengal. being away from residential area. machine shop inspection & packing. Glass Bottle forming machine. office and other services.Annealing lehr. The labour has to be provided with accommodation for smooth working. shall be constructed consisting of : i) Shed for Glass Melting furnace. The land will be used for :(a) (b) Erection of Plant and equipment for glass-bottle manufacturing Along side the manufacturing unit. The place is beyond the bound of CMDA area and the 'Green-Belt. iv) Finished go-downs. Building Industrial shed measuring approximately 80000 sft. iii) Back -up services like Air compressors. DG sets. cullect washing & processing.

Batch room . The toilet & bathing space shall be common.Beside rain water drains.preparation & processing plant having cullet sorting belt. The finished go-down shall be fully walled & covered. This shall be metallic road on which lorries shall ply.Approach road from main road to the factory gate shall be constructed. These will be in 2 blocks having ground +2 storied.Weighing machine. Batch feeding . mixing machine. There shall be pucca construction of RCC roofing. These will be built ground place 3 storied. gate office and other facilities. The flooring shall be of brick soling and cemented.There shall be one big shed to accomodate the above the height of shed at furnace bay shall be high around 24' and the other shall be of normal height of 18'. Road . Road Drains -Boundry etc. proper drainage system shall be constructed to avoid water logging and facilitate working.Conveyor belt. Further inside roads shall be constructed for movement of material. men & machine etc. Various areas shall be separated by walls. trollies & other implements. cullet crasher etc. Plants & Equipments The main plants equipments consist of :i) ii) Cullect . The factory will be having boundry wall. trollies. 12 . Drains . Further place for children play. cemented flooring & shall have electric connection. with incoming raw materials & outgoing finished products. Labour & Staff Quarters There will bearound 300 single room tenaments built for accomodating labour. brick wall duly plastered. Beside above 10/12 staff & officer flats shall be built measuring 800 sft. iii) washing plant (Drum type) Magnetic separator. temple and sufficient open space shall be left for use.

v) vi) i) ii) ii) Bottle forming machines. Annealing lehr. Delivery to the customer shall be made by hired truck . iv) v) vi) Machine shop. Deep Tube well.The raw materials and finished products shall be handled manually with trolleys. coal burning chulahs gas feeding tunnels. A suitable 13 .operators. with the help of contractors and/or by assigning the same to specialized service agency/contractors. This will be constructed in-house on the design developed by the company. black smithy and others. chimney and all underground work & construction shall be done on the design prepared by the company. underground and above ground. Loading platform. Electrical substation with distribution cable & connection to individual equipment.iv) Glass melting furnace . b) Electricity . coal burning & gas feeding device. control panel. storage tank. Only the Glass melting furnace. reversal.With chimney. wheel barrows may be mounted on trolly-tracks.The total load needed shall be around 300 KVA which shall be obtained from West Bengal State Electricity Board. Mould shop. Support Service Equipments Most of these equipments facilities are available as readymade and/or can be had as per specification. Utilities and Service a) Material handling . DG set room. Compressors & Vacuum Pump with pipe line. regenerating chamber.

sub station with transformer to step down the high voltage current to 240/440 volts with switch room shall be erected. The laboratory will have facilities for physical testing of finished products-bottles.Stand by Diesel Generators shall be installed to take care of power failure and load shedding. b) Fire Fighting Arrangement Adequate arrangement for fire fighting shall be made. water. Effluent Disposal The process dose not generate as such and/or pollute and/or contaminate air. bottle for bursting test. In the process.Water shall be obtained from Deep Tube well and treated for human consumption. processing and also for finished goods testing. Quality Control / Laboratory A laboratory shall be set-up for chemical testing of all incoming materials for proper batch preparation. DG Set . 14 . thermal shock and proper annealing beside employing SQC technique. The Coal Ash is collected and used for filling low land. factory toilets and other uses. Water shall be stored in under ground reservoirs and overhead tanks. Beside human consumption water shall be needed for cullect washing. coal is burnt and the fume & hot air/gas is let into atmosphere through a chimney of proper height as prescribed by the Pollution Control Authorities. Water Service . bottle testing. and/or land.

15 .Water when used in washing process contains mud & sand. which is not injurious to land or water.

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METHODOLOGY 17 .

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MAN POWER REQUIREMENT 22 .

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PRODUCTION SALES AND CLOSING STOCK 26 .

ANALYSIS 27 .

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CONCLUSION & RECOMMENDATION 1. year. 3. 2. 4. It is observed that. year. According to working Capital margin expenses increases gradually through out the year. though total assests increases primarily bat thereafter it in gradually reduces. A ccording to cost of production and profitability data profitability According to data at production sales and closing stock. According to projected cash flow statement data. valuation at closing stock gradually increases through out the gradually increases from 1st year to 7th year. It has increases from 200 to 242 duriing 1st year and 3rd Manpower requirement can very between different departments. 5. closing balance gradually increases from 1st year to 7th year. 33 . Projected balance sheet provide the information regarding liability and assets. In production department manpower requirement in maximum where as it in workshop or furnace department. 6. it in observed that.

the craft of Glass making is one of the oldest and Glass has been used over centuries for packing and protection of materials. when boiling hot tea is drank. Visible. In India. Glass is the only product which has the following features all in one. Capable of re-use. metal. storage and holding media made of paper fibre. perhaps. as it is :i) ii) iii) iv) v) vi) vii) viii) ix) x) Cheap Hygienic as can be washed with boiling water and/or acids. does not burn the lips even Ameanable to fine decorations. Stronger. etc. It has maintained its 34 . plastic.COMPANY PROFILE & HISTORY OF THE ORGANISATION THE PRODUCT. It has been widely in use in many countries. Being essentially heat non-conductive. Glass Bottles are. and it has stood the test of time very well. etc. Superiority of Glass as packing media due to its various quality has made it survive. rather emerged. Re-saleable etc. Chemically inert. one of the oldest packing media with none to match the unique and salient features. CHARACTERISTICS AND SPECIFICATION : The properties of glass as packaging material and superiority over other packaging material is due to a variety of its characteristics like-Glass is a traditional packaging material. stronger facing unprecedental challenges from many other cheaper and convenient packaging. Brilliant in look.

These properties are :CHEMICAL: Glass is inert and therefore has barrier properties. the glass container is sterlise owing to the very high temperature at which it is made. 35 . metal. subject to its own condition.80°F. If need. plastic and wooden containers. Even from sensitive chemicals protection from light rays can be ensured by using Amber or Coloured Glass. Glass is non-premeable. It has no inherent property of action and hence it is compatible with virtually every product and is imperious to attack from within or outside through extended storage and use. Even the strongest of chemicals can be stored in glass without running the risk of reaction owing to the neutral property of glass. vapour and liquids permeate through its walls. It can be made as strong as steel for special purposes. it can be further sterilised by autoclaving without the danger of breaking it. PHYSICAL . The transparency of glass is yet another factor which has made glass unique as a packaging media. When manufactured.superiority in spite of the competition from paper. The clarity of glass is one of its main virtues. Glass is the stiffest material available and has superior vertical strength characteristics. The contents are visible and it provides a very good consumer appeal to the products and it thus causes impulsive buying. STRENGTH : The popular belief that the glass is highly fragile has become a fallacy in recent years. It does not allow gasses. It is absolutely safe from any sort of contamination from outside and the contents would remain intact. fibre. A glass container of average strength can withstand a thermal shock test at 170°F .

i) 1957 ii) iii) 1962 iv) 1962 v) Glass containers for preserved fruits industry ISS : 1494 – 1962 Liquor Bottles ISS : 1662 Bottles for fluid Ink Beer Bottle ISS : 1945 ISS : 2091 . USP .II Boro/Silicate Glass Soda lime Glass U.S. SPECIFICATION : Indian Standards Institution has finalised only a few specifications for glass bottles and Jars.S. Liquor. -1 U. the bottle may not break even at a pressure of 600 Ibs.P. Aerated Water. Thus glass provides quite a strong protection to the contents. food product. per square inch.S.III Soda lime Glass The glass bottle is the only packaging media in case where no inhert power or action is required on the product and it is imperative to prevent 36 . Beer. as glass is comparatively less susceptible to stress cracking and failure under extereme conditions.P. Cosmetics. inch is easily absorbed by a bottle without giving way.1961 Aerated water glass bottles ISS : 1107 - For packing of Pharmaceuticals preparation. per sq. In certain cases.etc.III or Soda lime glass is the most common type of glass widely used and accepted out of the 3 types :(i) (ii) (iii) U. . .Ordinary Soda Lime bottles can easily stand a pressure of 350 Ibs. Glass bottles can very well withstand the stress and strain of transportation even under the most tiring conditions.P.

in the glass containers without running the risk of reaction. Alkali. etc.) has to be stored and used.the attack on the product which comes out through exended storage and use. 37 . gas and/or vapour and also it is desired that no gas vapour and any other liquid should evaporate and/or lick through walls of the container. could be done and is done. In case where very strong chemicals (Add. Further again where the product is to be kept absolutely away and safe from any mix up with the atmospheric air. glass being permeable is the only answer.

3. 4. 2. Portfolio and Security Analysis. Financial Management. Corporate Finance.BIBLIOGRAPHY :1. Macroeconomic Tueery. Kohn and Fisher Taylor Jonathon Steward Barnson 38 .

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