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

Education(centre code-01597) . 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. : 510921925 A student of SIKKIM MANIPAL UNIVERSITY. Kolkata Signature of the Project Guide 5 . A University Learning Centre BALLYGUNJ PHARI CENTRE. Name of the Project Guider Designation : : SRI NAVIN CHADDA Senior Accounts Manager Anmol Biscuits Limited. This work is original and their performance was found to be praiseworthy.

There are a number of scrap dealers who collect cullets from Rag pickers and after sizeable quantity. 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. 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 . These are easily available indigenously. Raw Materials : The raw materials required are (a) Maida. Kolkata. Biscuits Manufacturing Unit In West Bengal. i) Cullets . means of finance and to assess the Techno-Economic feasibility of setting of the unit.Financial Analysis Of Anmol Biscuits Limited. sell to consuming units. 6 . flavor.These are available from various breweries. sugar. INTRODUCTION : The report has been prepared with a view to decide the total cost of the project. distilleries & pharmaceutical units as scrap bottles & containers.

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

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

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

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

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

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

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

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

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

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METHODOLOGY 17 .

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20 .

21 .

MAN POWER REQUIREMENT 22 .

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PRODUCTION SALES AND CLOSING STOCK 26 .

ANALYSIS 27 .

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

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. etc. perhaps. Being essentially heat non-conductive. In India. 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. stronger facing unprecedental challenges from many other cheaper and convenient packaging. Re-saleable etc. and it has stood the test of time very well. Chemically inert. does not burn the lips even Ameanable to fine decorations. one of the oldest packing media with none to match the unique and salient features. rather emerged. Brilliant in look. plastic. Capable of re-use. Stronger. etc. Visible. metal.COMPANY PROFILE & HISTORY OF THE ORGANISATION THE PRODUCT. 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. Glass Bottles are. It has been widely in use in many countries. Glass is the only product which has the following features all in one. Superiority of Glass as packing media due to its various quality has made it survive. It has maintained its 34 . storage and holding media made of paper fibre.

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

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

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

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

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