Masterof Business Administration[MBA
510921925 01597 BALYGUNJ PHARI CENTRE
LEARNING CENTRE CODE : LEARNING CENTRE NAME :
Directorate of Distance Education SIKKIM MANIPAL UNIVERSITY
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
Signature of centre head
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)
. Without their inspiration and support I would not have the opportunity to present this report.Kolkata who helped me to conceive the project and providing with knowledge. coordinator for providing the opportunity and motivating me to do my MBA final semester project. who helped me in very respect for doing my project work. I would like to express my deep gratitude to project guide Sri NAVIN CHADDA. I would like to express my gratitude to the project coordinator Sri Mr……………………………….ACKNOWLEDGEMENT
I am extremely grateful to all the faculty and staff of SIKKIM MANIPAL UNIVERSITY (Centre code-01597) especially to Mr. which will help me in my professional career and even through our best of my life. Arup Kumar Paul. information and technical assistance to make it presentable. Senior Accounts Manager. I am indebted to my respected sirs for their valuable knowledge and guidance. Anmol Biscuits Limited.
Name of the Project Guider
SRI NAVIN CHADDA
Senior Accounts Manager Anmol Biscuits Limited. : 510921925 A student of SIKKIM MANIPAL UNIVERSITY. Kolkata
Signature of the Project Guide
. Education(centre code-01597) .CERTIFICATE This is to Certify that The Project Work Entitles As “Financial Summary Analysis” Done by ARUNAVA SARKAR ROLL NO. A University Learning Centre BALLYGUNJ PHARI CENTRE. Submitted in partial Fulfillment of the Requirement for The Award of Degree of MBA(Master of Business Administration) Under Sikkim Manipal University. This work is original and their performance was found to be praiseworthy.
Financial Analysis Of Anmol Biscuits Limited. means of finance and to assess the Techno-Economic feasibility of setting of the unit. Kolkata. There are a number of scrap dealers who collect cullets from Rag pickers and after sizeable quantity. sell to consuming units. 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 . This is almost in similar manner as waste paper is collected & sold to mills.These are available from various breweries.
INTRODUCTION : The report has been prepared with a view to decide the total cost of the project. sugar. flavor. i) Cullets .
. 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. Biscuits Manufacturing Unit In West Bengal. distilleries & pharmaceutical units as scrap bottles & containers. Raw Materials : The raw materials required are (a) Maida. These are easily available indigenously.
v) Other Chemicals are available from local dealers. Tuticorin Chemicals and/or from their distributors.Gunny bags. The items like lubricants. are available from local market.ii) Soda Ash – (Dense)..Allahabad from a number
of concerns like Chawla . is available directly from the manufacturer viz. Petroleum coke. Tata Chemicals Ltd. iii) Silica Sand – is procured from Naini. Fuel .Sand Co. dealers & others. iv) & dealers. etc.The main fuel is Steam Coal Grade II which is available from Coal India Ltd. Card Board boxes etc. spares & packing material . on quota & allotment basis. Saurastra Chemicals. Madhya Pradesh and/or Lime stockists
. Lime Stone – from Satna. These are felspar. Calcium Floride.
and/or polymer.. Silica Sand. It contains dust. The workman & technicians who are presently employed by M/S. melting. forming and thereafter heat-treatment & packing. forming into bottles & then heat treatment for toughening the bottles. viz. The technology of glass melting. bottles & pieces of other color glass. a Company which has employed 3 generation of a family and established over five decades shall form the team for the unit. bottles caps made of aluminum. There has not been major shift from the traditional technology employed through ages. The total process has a 4 stage working. Lime stone/dolomite and other chemicals into a predetermined proportion. mud etc.:Selection & Preparation of Raw Material .The preparation of raw material is preparing a batch consisting of cullets (broken glass duly cleaned. The process-is known as Semi-Automatic process of bottles forming by use of blow & blow technique. since inception of batch preparation & feeding is well known to the promoter and its team of technicians. These may be in the shape of whole and/or partial broken size.TECHNOLOGY : The Technology of Glass melting and bottle formation is century old in the country.
. Shree Gobinddeo Glass Works Ltd. washed & without any foreign material). Yet there has been revolutinary changes in the technique of handling. The cullet washing is a process in itself broken glass (cullets) is collected from various centers and supplied to the consuming unit in bulk.
. and/or can be mechanized. whereas manual feeding lacks evenly feeding. The ferrous metal is separated with the help of magnate. where with the help of water jets the mud etc. The furnace has 3 zones :i) melting ii) refining and iii) holding. Here again manual work is involved. The cullet. The mechanized feeding can be regulated. The batch is prepared by mixing the raw materials so that the feeding in the furnace is uniform & homogenous .The cullet is first cleaned by sieve to separate dust. are cleaned.The batch feeding to glass melting furnace is done manually. thereafter is sent to washing unit. b) Feeding of batch to Melting furnace . The glass melting furnace is heated with the gas produced by burning steam coal. The bottle caps rings & other type and color of glass is separated by manual work.
These formed bottle are immediately fed to electrically operated annealing lehr. The bottles is given desired shape in the 2nd mould. There are two moulds needed to form a bottle.
. The bottles are test checked for bursting strength. Annealing has heating & cooling zones. sales set up.The formed bottles are again heated in the Annealing lehr. The bottles thus formed are weak and has to be heat treated to make it tough. The bottle is passed through heating zone and then automatically travels to cooling zone.c)
Bottle forming . neck dimensions bore etc. He has a well balanced team of technicians. 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. Administration and other area. weight and for proper size. He has been associated with Glass & other industries for over two decades. Satish Kr. The bottle after passing though the cooling zone comes out at the other end. d) Heat treatment . and to ensure pressure strength. Jhunjhunwala is the promoter of the scheme. The bottle at this end are cooled down and can be handled bare handed. 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.Refined molten glass is picked by hand through Iron
Rods and fed to Moulds for formation. This is done on conveyor belt which travels in the annealing lehr. proper & even annealing.
Building Industrial shed measuring approximately 80000 sft. 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 &. housing complex shall be built unit. 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. DG sets. office and other services. for staff & workmen. ii) For other production & processing facilities . coal chulahs etc. machine shop inspection & packing. stores etc. batch room. shall be constructed consisting of : i) Shed for Glass Melting furnace. Administrative office. works office. iv) Finished go-downs.Annealing lehr. The labour has to be provided with accommodation for smooth working.OBJECTIVE The main aim of the project was to get on idea regarding the technoeconomic – liability of glass bottle manufacturing unit in West Bengal. is being acquired near Uluberia Industrial Estate. The land will be used for :(a) (b) Erection of Plant and equipment for glass-bottle manufacturing Along side the manufacturing unit. Mould room. iii) Back -up services like Air compressors. The place is beyond the bound of CMDA area and the 'Green-Belt.
. Glass Bottle forming machine. Further the place. being away from residential area. with chimney & other accessory. The place does not come under the restrictions. staff. cullect washing & processing.
Further inside roads shall be constructed for movement of material. brick wall duly plastered. The factory will be having boundry wall. There shall be pucca construction of RCC roofing. with incoming raw materials & outgoing finished products. The toilet & bathing space shall be common.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'. Beside above 10/12 staff & officer flats shall be built measuring 800 sft. Plants & Equipments The main plants equipments consist of :i) ii) Cullect . cemented flooring & shall have electric connection. trollies & other implements.Beside rain water drains.Weighing machine.Conveyor belt. These will be in 2 blocks having ground +2 storied. The finished go-down shall be fully walled & covered. These will be built ground place 3 storied.
. Drains . Further place for children play.preparation & processing plant having cullet sorting belt. Batch feeding . proper drainage system shall be constructed to avoid water logging and facilitate working. temple and sufficient open space shall be left for use. iii) washing plant (Drum type) Magnetic separator. trollies. Labour & Staff Quarters There will bearound 300 single room tenaments built for accomodating labour. mixing machine. gate office and other facilities. cullet crasher etc. Road Drains -Boundry etc.Approach road from main road to the factory gate shall be constructed. Road . This shall be metallic road on which lorries shall ply. Various areas shall be separated by walls. The flooring shall be of brick soling and cemented. men & machine etc. Batch room .
storage tank.The total load needed shall be around 300 KVA which
shall be obtained from West Bengal State Electricity Board. underground and above ground. v) vi) i) ii) ii) Bottle forming machines.
Support Service Equipments
Most of these equipments facilities are available as readymade and/or can be had as per specification. A suitable
. control panel. regenerating chamber. Annealing lehr. Compressors & Vacuum Pump with pipe line. Loading platform. wheel barrows may be mounted on trolly-tracks. reversal. Mould shop. Electrical substation with distribution cable & connection to individual equipment. Utilities and Service
Material handling . iv) v) vi) Machine shop. chimney and all underground work & construction shall be done on the design prepared by the company. with the help of contractors and/or by assigning the same to specialized service agency/contractors. DG set room.operators.With chimney. Only the Glass melting furnace.The raw materials and finished products shall be handled manually with trolleys. Delivery to the customer shall be made by hired truck .
Glass melting furnace . Deep Tube well. This will be constructed in-house on the design developed by the company. black smithy and others. coal burning
& gas feeding device. coal burning chulahs gas feeding tunnels.
bottle for bursting test.sub station with transformer to step down the high voltage current to 240/440 volts with switch room shall be erected. Water Service . and/or land. bottle testing. 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. Quality Control / Laboratory A laboratory shall be set-up for chemical testing of all incoming materials for proper batch preparation. The laboratory will have facilities for physical testing of finished products-bottles. thermal shock and proper annealing beside employing SQC technique.Water shall be obtained from Deep Tube well and treated for human consumption. Water shall be stored in under ground reservoirs and overhead tanks.
Fire Fighting Arrangement Adequate arrangement for fire fighting shall be made. water. DG Set . processing and also for finished goods testing. In the process. Effluent Disposal The process dose not generate as such and/or pollute and/or contaminate air.
. factory toilets and other uses.Stand by Diesel Generators shall be installed to take care of power failure and load shedding. Beside human consumption water shall be needed for cullect washing. The Coal Ash is collected and used for filling low land.
which is not injurious to land or water.Water when used in washing process contains mud & sand.
MAN POWER REQUIREMENT
PRODUCTION SALES AND CLOSING STOCK
year. 5. 6. valuation at closing stock gradually increases through out the
gradually increases from 1st year to 7th year. 3.
According to working Capital margin expenses increases gradually
through out the year. It has increases from 200 to 242 duriing 1st year and 3rd
Manpower requirement can very between different departments.
In production department manpower requirement in maximum where as it in workshop or furnace department. it in
observed that. closing balance
gradually increases from 1st year to 7th year. A ccording to cost of production and profitability data profitability According to data at production sales and closing stock. 4. It is observed that. 2. According to projected cash flow statement data.CONCLUSION & RECOMMENDATION
1. year. though total assests increases primarily bat thereafter it in gradually reduces. Projected balance sheet provide the information regarding liability
etc. rather emerged. one of the oldest packing media with none to match the unique and salient features. Re-saleable etc. the craft of Glass making is one of the oldest and Glass has been used over centuries for packing and protection of materials. It has maintained its
. and it has stood the test of time very well. Capable of re-use. Glass is the only product which has the following features all in one. 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. stronger facing unprecedental challenges from many other cheaper and convenient packaging. metal. Being essentially heat non-conductive. storage and holding media made of paper fibre.
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. plastic. It has been widely in use in many countries. etc. Superiority of Glass as packing media due to its various quality has made it survive. Brilliant in look. perhaps. Glass Bottles are. Stronger. Chemically inert. does not burn the lips even Ameanable to fine decorations. Visible.
when boiling hot tea is drank.COMPANY PROFILE & HISTORY OF THE ORGANISATION THE PRODUCT. In India.
Glass is the stiffest material available and has superior vertical strength characteristics. 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.80°F. fibre. It can be made as strong as steel for special purposes.
. If need. the glass container is sterlise owing to the very high temperature at which it is made. vapour and liquids permeate through its walls. Glass is non-premeable. Even from sensitive chemicals protection from light rays can be ensured by using Amber or Coloured Glass. It does not allow gasses. PHYSICAL . It is absolutely safe from any sort of contamination from outside and the contents would remain intact. metal. These properties are :CHEMICAL: Glass is inert and therefore has barrier properties. subject to its own condition.superiority in spite of the competition from paper. 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. 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. plastic and wooden containers. A glass container of average strength can withstand a thermal shock test at 170°F . Even the strongest of chemicals can be stored in glass without running the risk of reaction owing to the neutral property of glass. it can be further sterilised by autoclaving without the danger of breaking it. When manufactured.
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. Aerated Water.P. In certain cases.S.S.S. Beer. as glass is comparatively less susceptible to stress cracking and failure under extereme conditions.1961 Aerated water glass bottles ISS : 1107 -
For packing of Pharmaceuticals preparation.II Boro/Silicate Glass Soda lime Glass
U. Cosmetics. the bottle may not break even at a pressure of 600 Ibs. -1 U.P. Thus glass provides quite a strong protection to the contents. inch is easily absorbed by a bottle without giving way.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
. per square inch. food product. per sq.etc. USP . 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 . Glass bottles can very well withstand the stress and strain of transportation even under the most tiring conditions. SPECIFICATION : Indian Standards Institution has finalised only a few specifications for glass bottles and Jars. Liquor.P. . .Ordinary Soda Lime bottles can easily stand a pressure of 350 Ibs.
In case where very strong chemicals (Add. in the glass containers without running the risk of reaction. could be done and is done.
. Alkali. Further again where the product is to be kept absolutely away and safe from any mix up with the atmospheric air.) has to be stored and used. glass being permeable is the only answer. etc. 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.the attack on the product which comes out through exended storage and use.
3. Financial Management.BIBLIOGRAPHY :1. Kohn and Fisher Taylor Jonathon Steward Barnson
. Macroeconomic Tueery. 4. Portfolio and Security Analysis. Corporate Finance. 2.