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

1

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

2

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

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

sugar.Financial Analysis Of Anmol Biscuits Limited. 6 . 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. INTRODUCTION : The report has been prepared with a view to decide the total cost of the project. Kolkata. This is almost in similar manner as waste paper is collected & sold to mills. 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 . flavor. There are a number of scrap dealers who collect cullets from Rag pickers and after sizeable quantity. Biscuits Manufacturing Unit In West Bengal. i) Cullets .These are available from various breweries. distilleries & pharmaceutical units as scrap bottles & containers. sell to consuming units. These are easily available indigenously. Raw Materials : The raw materials required are (a) Maida.

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

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

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

He has a well balanced team of technicians. 10 . Jhunjhunwala is the promoter of the scheme. The bottle is passed through heating zone and then automatically travels to cooling zone. These formed bottle are immediately fed to electrically operated annealing lehr. d) Heat treatment . thermal shock resistance chemical durability etc. 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. and to ensure pressure strength. proper & even annealing. He has been associated with Glass & other industries for over two decades. The bottles is given desired shape in the 2nd mould. Satish Kr. weight and for proper size.The formed bottles are again heated in the Annealing lehr. 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. The bottle at this end are cooled down and can be handled bare handed. The bottle after passing though the cooling zone comes out at the other end. Annealing has heating & cooling zones.c) Bottle forming . There are two moulds needed to form a bottle. This is done on conveyor belt which travels in the annealing lehr. neck dimensions bore etc. The bottles thus formed are weak and has to be heat treated to make it tough. The bottles are test checked for bursting strength. Administration and other area. sales set up.Refined molten glass is picked by hand through Iron Rods and fed to Moulds for formation.

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

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

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

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

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

16 .

METHODOLOGY 17 .

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20 .

21 .

MAN POWER REQUIREMENT 22 .

23 .

24 .

25 .

PRODUCTION SALES AND CLOSING STOCK 26 .

ANALYSIS 27 .

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29 .

30 .

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32 .

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

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. It has maintained its 34 . Superiority of Glass as packing media due to its various quality has made it survive. and it has stood the test of time very well. 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. It has been widely in use in many countries. Re-saleable etc. Visible. Glass Bottles are. etc. rather emerged. etc. Chemically inert. the craft of Glass making is one of the oldest and Glass has been used over centuries for packing and protection of materials. Capable of re-use. plastic. storage and holding media made of paper fibre. does not burn the lips even Ameanable to fine decorations. Being essentially heat non-conductive. metal. when boiling hot tea is drank. Stronger.COMPANY PROFILE & HISTORY OF THE ORGANISATION THE PRODUCT. stronger facing unprecedental challenges from many other cheaper and convenient packaging. In India. Brilliant in look. Glass is the only product which has the following features all in one. perhaps.

80°F. subject to its own condition. Even the strongest of chemicals can be stored in glass without running the risk of reaction owing to the neutral property of glass. PHYSICAL . vapour and liquids permeate through its walls. If need. plastic and wooden containers. The clarity of glass is one of its main virtues. The transparency of glass is yet another factor which has made glass unique as a packaging media. Glass is the stiffest material available and has superior vertical strength characteristics. These properties are :CHEMICAL: Glass is inert and therefore has barrier properties. When manufactured. metal. 35 . A glass container of average strength can withstand a thermal shock test at 170°F . 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. it can be further sterilised by autoclaving without the danger of breaking it. STRENGTH : The popular belief that the glass is highly fragile has become a fallacy in recent years. The contents are visible and it provides a very good consumer appeal to the products and it thus causes impulsive buying. fibre. the glass container is sterlise owing to the very high temperature at which it is made. It is absolutely safe from any sort of contamination from outside and the contents would remain intact.superiority in spite of the competition from paper. Even from sensitive chemicals protection from light rays can be ensured by using Amber or Coloured Glass. Glass is non-premeable. It does not allow gasses. It can be made as strong as steel for special purposes.

Beer.II Boro/Silicate Glass Soda lime Glass U. Thus glass provides quite a strong protection to the contents. per sq.P. as glass is comparatively less susceptible to stress cracking and failure under extereme conditions.S.P. Liquor. inch is easily absorbed by a bottle without giving way.P. -1 U.1961 Aerated water glass bottles ISS : 1107 - For packing of Pharmaceuticals preparation. SPECIFICATION : Indian Standards Institution has finalised only a few specifications for glass bottles and Jars. the bottle may not break even at a pressure of 600 Ibs. USP .S. Aerated Water. .S.etc.Ordinary Soda Lime bottles can easily stand a pressure of 350 Ibs. 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 . Cosmetics. per square inch. In certain cases. . Glass bottles can very well withstand the stress and strain of transportation even under the most tiring conditions.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 . food product.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.

) has to be stored and used. Further again where the product is to be kept absolutely away and safe from any mix up with the atmospheric air. Alkali. In case where very strong chemicals (Add. in the glass containers without running the risk of reaction. etc. 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. glass being permeable is the only answer. could be done and is done.the attack on the product which comes out through exended storage and use.

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

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