SPECIFICATION REPORT III.USER Manufacturing is the use of machines, tools and labor to produce goods for use or sale.

The term may refer to a range of human activity, from handicraft to high tech, but is most commonly applied to industrial production, in which raw materials are transformed into finished goods on a large scale. Such finished goods may be used for manufacturing other, more complex products, such as aircraft, household appliances or automobiles, or sold to wholesalers, who in turn sell them to retailers, who then sell them to end users the "consumers".

1. ROLE 1.1. Finance Department 1.1.1. Financial Accountant

Cost accountant determines the per unit cost of product and guides the management of manufacturing firm about the cost of the product and helps them to set the prices of product according to cost of product rather arbitrary pricing. Also helps the management to achieve their target profit efficiently and also guides the government about the pricing of products so that governments can maintain prices of products which are in most benefit of the people as a whole. 1.1.2. Management Accountant The purpose of management accounting in the organization is to support competitive decision making by collecting, processing, and communicating information that helps management plan, control, and evaluate business processes and company strategy. 1.1.3. Budget Analyst They develop, analyze, and execute budgets, as well as estimate future financial needs for private businesses, nonprofit organizations, and government agencies. In private sector firms, a budget analyst's main responsibility is to examine the budget and seek new ways to improve efficiency and increase profits. In nonprofit and governmental organizations, which usually are not concerned with profits, analysts try to find the most efficient way to distribute funds and other resources among various departments and programs.

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In addition to managing an organization's budget, analysts are often involved in program performance evaluation, policy analysis, and the drafting of budget-related legislation. At times, they also conduct training sessions for company or government personnel regarding new budget procedures. Engineering Department 1.2.1 Product designers Conceptualize and evaluate ideas, making them tangible through products in a more systematic approach. Their role is to combine art, science and technology to create tangible three-dimensional goods. This evolving role has been facilitated by digital tools that allow designers to communicate, visualize and analyze ideas in a way that would have taken greater manpower in the past.

1.2.2 Draftsperson
Drafts people concoct technical drawings used to create various products and structures. Their work informs the construction of buildings, electronic equipment, aircraft and infrastructure.

1.3. Marketing Department 1.3.1 Market Researcher Market research is primarily analyzing consumer behavior in
order to discover who is buying, what they are buying, where they are buying it, and when people buy products or services and then asking the question why are they buying it? Market research is all about finding out what you can do to entice customers to buy your product or service. 1.3.2 Advertising Specialist Devise and run advertising campaigns. Once they have consulted with the client to decide on the style of advertising they want, ad specialists may devise the idea themselves, But most often they consult a team of creative artists and copywriters and brainstorm to come up with ad concepts. It is then the job of the advertising specialist to take these concepts and make a presentation or "pitch" to the client. Often a single client will be pitched to by more than one agency.

1.3.3 Market Planner

Identify sources of competitive advantage Gain commitment to a strategy Get resources needed to invest in and build the business Inform stakeholders in the business Set objectives and strategies Measure performance

1.4. Purchasing Department

Purchasing managers, buyers, and purchasing agents buy a vast array of farm products, durable and nondurable goods, and services for companies and institutions. They attempt to get the best deal for their companythe highest quality goods and services at the lowest possible cost. They accomplish this by studying sales records and inventory levels of current stock, identifying foreign and domestic suppliers, and keeping abreast of changes affecting both the supply of, and demand for, needed products and materials. Purchasing professionals consider price, quality, availability, reliability, and technical support when choosing suppliers and merchandise. To be effective, purchasing professionals must have a working technical knowledge of the goods or services to be purchased.