NAME OF THE ORGANISATION WITH ADDRESS: Silver Cloud Estates Private Limited 1/22A, Silver Cloud Tea Factory

Private Limited, Gudalur, The Nilgiris. Phone: 04262-261255, 251210.

Name of the Directors :Mr.E.J.Coelho Mr.A.J.Coelho

COMPANY PROFILE: Silver Cloud Tea Estates with the registered name as Silver Cloud Estates Private Limited, is located at the foot of the Western Ghauts of the beautiful Nilgiris mountain range, based in Gudalur town. This plantation was formed in 1949 by Messrs Gregory and Martha Coelho, and it is registered under companys act 1956.It is one of the south Indian companies engaged in agricultural products in Nilgiris. It is one of the oldest tea producers which has around 75 years of traditional experience in Tea, Coffee and Pepper cultivation. Now the management is concentrating on expansion of its Cardamom cultivation as well as independent crop under well established shades and also as inter planting along with Coffee. Cardamom is a shade loving plant. This estate has around 3000 acres of land of which 700 acres cover with tea and balance with coffee, pepper, orange and cardamom.

The capacity of the Silver Cloud Tea Factory is 45,000 kg of Green Leaf for 10,000 kg. of Made Tea (Marketable) tea per day. The annual production is around 18,00,000 kg of marketable teas every year from its own tea leaves and bought leaf from the surrounding small tea land holders. Silver Cloud Estates have around 300 permanent workers. The fact that all the vanilla and tea products sold by Silver Cloud, are grown on the estate, and applies tremendous control over the quality of the products according to consumer preference. It enable us to guarantee that the products are natural and produced in an eco-friendly manner, No child labor is ever used to plant, grow, pollinate, harvest or process any of the products. This factory is fully automated programming and logical control. The tea produced is exported to various countries such as USA, UK and European countries. BASIC INFORMATION Company Name: Business Type: Silver Cloud Estates Private Limited Manufacturer

Product/Service:

We are the growers and manufactures of the following from our own

Plantation:

Vanilla beans, vanilla extracts, green tea extracts, green tea polyphenols, and Black Tea

No. of Total Employees : Ownership & Capital Year Established: 1950 501 - 1000 Workers

Coelho Family members are the owners of the property.

MISSION To motivate the employee for the higher performance and to yield maximum profits VISION Maximization of production and profits.

OBJECTIVES OF THE COMPANY . Profit maximization is the main aim of the organization. Consumer satisfaction is also the main aim of the organization. Earning goodwill and enhancing public image. Utilizing modern equipment and techniques properly. Developing efficiency and productivity among workers.

ORGANIZATIONAL CHART:

Factory

Production consultant

Factory Officer

Assistant Factory Officer Skilled Worker

Electrical Worker

Supervisors

Workers

PURCHASE DEPARTMENT Purchasing refers to a business or organization attempting to acquire goods or services to accomplish the goals of the enterprise. Purchase department takes care of purchase of raw materials needed for the production. Purchasing managers and procurement managers guide the organizations acquisition procedures and standards. The purchasing department normally issue Purchase Orders for supplies, services, equipment, and raw materials. In these roles they were able to add value and maximize savings for organization. Purchasing managers success in these roles resulted in new

assignments outside to the traditional purchasing function logistics, materials management, distribution, and warehousing in the stores. Further the Stores department ensures that the materials are rightly sent when needed. . MODE OF PURCHASE The company makes its payment both on cash and on credit basis. The company has been regular in its payments as per the contracts and agreement. There are regular suppliers who are on contract to supply raw materials such as Green Leaf, Packing materials Jute Bags, Tea Packing paper bags, Pouches of different sizes to contain 100 grams, 250 grams, 500 grams and 1

kg. In addition, firewood is one of the main requirements for tea manufacture to produce heat energy. There are regular contractors to supply firewood and their accounts are settled on weekly/monthly basis. MODE OF PAYMENT Cash, Cheques, Demand Drafts, Online Transfers of funds. RTGS (Real Time Gross Settlement), NEFT (National Electronic Funds Transfer). Nowadays, the banks provide varieties of transaction facilities which becomes a main instrument for promotion of business world and quick exchange of money. In addition, the provision of Working Capital, Short Term Loans, Long Term Loans, Agricultural Loans etc with bearable interest by the Banks are another great facility for business promotion.

MODE OF DELIVERY Road transport. Charges should be met by the company along with handlings charges of the consignments.

PLACE OF PURCHASE Coimbatore, Mysore, Conoor, Gudalur, Sivakasi and specific items such as electronic materials from the producers in Bombay, Culcutta etc. PRODUCTION DEPARTMENT PRODUCTION PROCESS

Withering

Shredder

Rotor vane

CTC 1

CTC 2

CTC 3

CTC 4

Fermentation

Sifting

Winnowing Fiber extraction

Grading

Clearing& Packing

Withering It means reducing the moisture contents in the green leaves. It also means to condition the leaf physically and bio chemically and changes it from hard stage to soft stage. It is weighed in the factory and spread into troughs. For removing moisture from leaves hot air is blown into leaves by blower fans. Leaves are kept in troughs minimum for 12 hours for chemical and physical withering. CTC-Crushing, Tearing & Curling Shredder cuts the tea leaves into smaller particles and they are passed to the CTC. Thus the cell breaking of the leaves commences here. Four machines are used for cutting leaves, each machine has 2 rotors running on opposite direction and has horizontal and vertical groups on them which crush leaves and make powder. These are called dhools. Rotor is made of stainless steel and the rollers of rotors are sharpened for every 100 hours of use. Finally from C.T.C it goes to googli where the ball breaking operation takes place and the crushed dhools are made even. After this the evenly cut dhools go to the fermenting machine.

CFM-Continuous Fermenting Machine The dhools is spread into 6 thickness layers and driven in the CFM drive until it gets fermented. Oxygen is blown to get oxidized. Then it is passed to dryer with 122 to 133 degree Celsius hot air. After the firing, the dryer mouth fired dhools will have 3% of moisture. Drying The tea is passed through the hot air where the moisture is removed. After drying moisture will be reduced 2 to 3% in the fired dhools.

Sifting Dried tea is then passed to conveyor then to fiber extractor where fibers are separated by electric stalk extractor . Then the tea is passed to the sorters and graded into various grades. In Silver Cloud Tea Factory around 10 grades are produced such as :Dust Grade: SRD SFD PD RD Leaf grade: SBP BOP BP B.O.P.L Super Broken Pekoe BrokenOrangePekoe Broken Pekoe Broken Orange Pekoe Large Super Red Dust Super Fine Dust Pekoe dust

Red Dust

S.B.O.P PF Winnowing:

Super Broken Orange Pekoe Pekoe Fannings

This is the process where all the lightest particles are removed out from the dhools and the heavier parts are used as tea.

Clearing and Packing Tea is packed in containers of jute bags and in pouches for sale in retail market. When the consignment is ready, they are removed from the Factory with the record of Gate Pass. The teas so removed will attract Central Excsise Cess at -/30 ps. Per kg. which has to be remitted to the Central Excise authorities every month on the total quantity of tea removed from the factory.

Loose Teas They are packed in jute bags weighing 30-40 kg according to capacity of the container. They are dispatched for auctioning in the auction points such as Coonoor, Cochin and Coimbatore. The teas sent to the Brokers are stored in their warehouses. Once the stocks in warehouse are sold, they are delivered to the buyers. J. Thomas & Co, Paramount Tea Marketing (S.I) Private Limited and Forbes Ewarts Figgis Private limited are the brokers. Tea is sold to the higher bidder and the brokers deposit money of sale proceeds to bank account of estate deducting sales tax and brokerage. At the end of every month, the brokers remit the sales tax to the concerned authorities and send a certificate to this effect for the estate to file the monthly return the local Commercial Tax department.

Packet Teas It is in laminated pouches in 100 gms, 250 gms, 500 gms and 1kg. They are bagged in jute Zibber bags. They are despatched to the dealers for marketing. Local dealers after selling the teas periodically deposit the amount to the bank accounts of the Estate. Outside dealers also transfer the funds through RTGS. NEFT and also through demand drafts. But nowadays the remittance by Demand Drafts and Cheques are being limited, since other easy, quick and cheap methods of transfers are available. MACHINERY INVOLVED

Withering Troughs - Removing moisture in the Green Leaf and Induces Hot Air for this purpose. Shredder - Cell breaking of leaf Rotorvane - Cut leaves are received and further cell breaking process is done. CTC Cutters - Crushing of Withered Leaf Googi - Ball breakers CFM Fermentation (Continuous Fermenting Machine) Dryer- To dry the dhools discharged from the CFM and for this purpose Kilburn Driers are used connected to Parucco Heaters which are supplied from Kolkatta.

LIFE OF MACHINERY Approximately around 35 years. MAINTENANCE TYPE Preventive Maintenance. They are spending 6 to 8 hours per week for maintenance purpose. Weekly once, oiling greasing, washing is done to remove all fungus formation in the machines. Factory maintenance is under the control of a Factory Manager and Factory Officer. Since tea is a directly

consumable product, more hygienic methods have to be followed in all stages of its process.

HR DEPARTMENT STANDING ORDERS Classification of workers as per standing order of a company. The workers employed in the Plantations and Factory are governed by the JOINT STANDING ORDERS FOR ESTATE WORKMEN OF TAMIL NADU certified by the Certifying Officer for Tamil Nadu under Section 10 (3) and 5 (3) of the Industrial Employment (Standing Orders) Act, 1946 on the 24th December, 1964 in his Order No.22847/59. The Joint Standing Order is issued to the Employers by the Planters Association of Tamil Nadu, Coimbatore. The Joint Standing Orders is applied as and when the expected discipline is violated by the workers. The misconduct of the workers are categorized as Minor Misconduct and Major Misconduct. The disciplinary action is taken according to the nature of the misconduct. The following are the procedure adopted in taking disciplinary action against a worker who committed major misconduct :a) Initially get the complaint in writing from the respective head of the department. a) Serve a Show Cause Notice to the worker along with the copy of the complaint asking for explanation within the stipulated. b) On receipt of the explanation from the worker, if the explanation is not satisfactory, serve a charge sheet by a giving a date for domestic inquiry stating the date, time, venue and the name of the Officer who has been appointed to conduct the domestic inquiry. c) Record the enquiry proceedings along with the statements of the respective witnesses.

d) Get the Inquiry Officers findings on the inquiry.

e) Serve a Second Show Cause Notice to the delinquent and get his explanation for the second show cause notice along with the Inquiry Officers findings. f) On receipt of the explanation, if it is found unsatisfactory, the management may impose punishment according to the gravity of the misconduct. g) In return the worker has his/her liberty to appeal against the award to the Labour Officer of the District. conciliation power and to bring a The Labour Officer has the compromise between the

Management and the Worker. If such compromise is not arrived, the worker may go to the Labour Court and appeal against the managements order. Categories of Employees

1. Permanent Workers/Staff 2. Probationary Workers/Supervisors/Staff 3. Temporary Worekrs/Supervisors/Staff.

TIME OFFICE FUNCTIONS Time office is also a part of the department. The incoming and outgoing timings are observed by the concerned authority. It is a strict policy of the company not to employ people below the age of 18 years either in the Plantation or in the Factory. Labour welfare officer is fully in-charge of the factory management verifying the daily workings of the employees in the concern. To maintain the attendance register for the workers.

WORKING HOURS The company starts its workers time at 8.00 am to 5.00 pm with a lunch break of one hour (12.00 pm to 1.00 pm). SELECTION PROCESS

Application in the common format. Preliminary interview Selection test Employee interview Feedback Evaluation

TRAINING AND DEVELOPMENT Training is the process of increasing the knowledge and skills for doing a particular job. Training means to instruct technical and mechanical operations like operations of a machine. Job Instruction training: Job instruction training is a step by step learning. It serves to

improve the motor skills. It has provided in starting period. This training has given to only fresh candidates and the period of training duration is three months. This period may extend according to the improvement stages seen from the probationer. It is applied to know about the production process because the fresh employees may not have any knowledge about the Manufacturing methods and stage war process. Coaching: In this training, the superior guides and instructs the trainee about organization achievements. The very object of the training is for achieving the target. In this training more suggestions are given to the employees because of more development aspect of the organization is promulgated and achieving the goal.

RECRUITMENT POLICY

Advertisements - This method is used for jobs like clerical, technical, managerial. Former employees - Retired employees may be interested to work on a part time or full time basis.

JOB EVALUATION A technique used to establish the relative worth of jobs in a job hierarchy. Ranking Factor comparison

CAREER MANAGEMENT The process of designing and implementing goals, individuals to achieve their career goals. Assess human resource requirements Career path for each person Initiate career development efforts plans and

strategies to enable organization to satisfy employee needs while allowing

JOB CHANGE Changing of jobs are done among workers alone. Supervisors and Staff jobs are not allowed to change as every individual should expertise in their field to make their supervisory jobs meaningful and successful.

Promotion: Vertical promotion. Employees are promoted from one higher rank to other in the same department according to their merits and performance.. Transfer: If and when required, transfer from one Division to other is made. WAGES & SALARY ADMINISTRATION The Payment of Wages is governed by the Payment of Wages Act 1936. The Government of Tamil Nadu announces the minimum wages payable to Plantation and Factory Workers according to The Minimum Wages Act 1948. But the Management coming within the purview of the Nilgiri/Wynaad Planters Association along with the Trade Unions functioning in the Taluk jointly arrived at a 18(1) Settlement for payment of the Wages to the Workers. Those who are covered in this settlement will pay a settled wage but anything above the Tamil Nadu Government announcement. settlement will be renewed after every three years. There is no deviation in the wage rates of men and women. Remuneration Act 1976 is in vogue in this estate. Present wage is Rs 134/60 per day for the Quarter July to September 2011 as per the Nilgiri/Wynaad Planters Association settlement. This may vary for every quarter according to the cost of living index arrived by the Planters Association of Tamil Nadu. OTHER SALARY BENEFITS: Bonus Leave with wages The Equal This

Sickness benefits Maternity benefits Employees Provident Fund. Workmens Compensation . Payment of Gratuity .

LEAVE FACILITIES AVAILABLE Casual leave-10 days Sick leave-30 days Annual leave-30 days . Field review method For the executives level the performance is monitored by the Board of Directors from the corporate office and for non- executives level the performance is monitored locally by their H O Ds. GRIEVANCE REDRESSAL PROCEDURE: Workers report their problems to their supervisor then if the problem is complicated and require the intervention of the Management Executives, then it is passed to HOD. Then they are passed to the management. In case a worker feels it fit to take up the matter through the Government Forum, then such worker is at liberty to take up the matter with the Labour Officer, Udhagamandalam for conciliation between the management and worker. If it is not sorted out, then this may be taken with the Deputy Commissioner of Labour, Coonoor. LABOUR WELFARE ACTIVITIES-STATUTORY/NON STATUTORY Statutory

PERFORMANCE APPRAISAL SYSTEM

Employee Provident Fund & Miscellaneous Provisions Act. Maternity Benefits Act. Payment of Gratuity Act.

Payment of Wages Act. The Workmens Compensation Act. Payment of Bonus Act. Leave with Wages Act.

SOCIAL SECURITY MEASURES EMPLOYEES PROVIDENT FUND (E.P.F) As a statutory obligation for the welfare of employees 12% of total earnings recovered from wages/salary of employees and the companys contribution of an equal amount i.e. 12% is remitted to the employees account every month by the employer. This becomes the principle savings of the workers, which will help them at their retiring age. Furthermore, Employees Pension Scheme is in vogue under the provisions of Employees Provident Fund. This scheme was brought in to an Act on 16th November, 1995 and is known as THE EMPLOYEES PENSION SCHEME 1995. All the workers who have been contributing to the Pension Fund for more than 10 years after 16th November 1995 and have attained the age of 58 years are eligible to avail the pension fund according to their contributions made to this fund. Those who opt for pre-mature retirement but of the age below 50 years, they will be served with a Scheme Certificate by the Provident Fund Department. As and when they attain the age of above 50 years, they are at liberty to apply for the pension fund and enjoy the benefit monthly. But any employee who prefer to avail the benefit before attaining the prescribed age of 58 years for superannuation, will be paid only a reduced pension as it is premature.

BRANCH OFFICES

Mysore and Calicut depots Flavors and essence private limited

SISTER CONCERNS Silver Cloud Tea Estates owned by Barwood plantations private limited Barwood Estates, Newhope. Silver Cloud Tea Factory owned by Silver Cloud Estates (P) Ltd. Silver Cloud Coffee Estates Chickmoyar coffee estates

MARKETING DEPARTMENT

MARKET SEGMENTATION It is subdividing a market into distinct and homogeneous subgroups of customers where any group conceivably be selected as a target market. Customer based segmentation: Geographic location Psychographic variable Buyer readiness Product related segmentation: Use situations Benefits Competition related segmentation: Loyal status-Hard Core Loyal

PROMOTION POLICY

The products can be made known to the customers. Firms undertake promotion work such as Public relations

Advertising through mass media. Installation of Tea Stalls in main cities when there are functions like exihitions and serving with complimentary cups of tea..

DOMESTIC AND INTERNATIONAL The marketing which includes national boundaries even if it includes companies from foreign markets. Products and services are developed for customers in the home market. TAX PROCEDURE Collection, remittance, filing, returns to sales tax authorities is the responsibility of the depot keepers. REGITERS MAINTAINED

Production register-This book shows the day to day intake of raw materials, fine products, fuel and power along with day to day dispatches from the factory as per the instructions received from sales section.

Green leaf suppliers register - This is another vital book maintained to record the green leaf received from various suppliers and own estates. This book is maintained to show the day to day intake position of green leaf.

MODE OF SALES Auction Sales Auction sale is a main media of disposal of teas and three auctions centers operate in Tamil Nadu and Kerala. Silver Cloud Tea Factory sell their

teas in the Coonoor, Coimbaore and Cochin Auctions, which take place on a weekly basis. The following are the days of Auctions in the three centers :Coonoor - Leaf sales on Thusdays Dust sales on Fridays Coimbatore Cochin Direct sales Selling at manufacturers plant These products are directly sold to the consumers. Indirect sales Wholesaler - Wholesalers sell to all retailers or other merchants but they do not sell in significant amounts to ultimate consumers. Retailers - They sell the teas to the ultimate consumer. CREDIT SALES POLICY There is no credit sale policy. Since tea is the only source of revenue earning media, there is no compromise regarding credit sale. However, the Consignment Sales procedure is in vogue. In this context, a particular consignment, as per the preference of the dealer who is operating in Bangalore or Hyderabad will be dispatched under an invoice containing approximate value. The dealer at the receiving point sells the teas and sends the sale proceeds through the Bank Accounts. There will be a duration of not less than one month for a consignment to be converted to money, which is unavoidable. SYSTEM DEPARTMENT SYSTEM SPECIFICATION - Friday Leaf & Dust sales. - Thursdays Leaf & Dust sales.

The present software package used in this establishment is Tally. ERP 9 supplied by a Company in Thirussur, Kerala. This system caters to all the accounting procedure of the company. Until 2009, the company was using a package known as Soft System specifically meant for this establishment by a Software Engineer. Since it was found the Tally ERP 9 is well known in the global level, we desired the preference of Tally and it is meeting our requirement in the Accounts field. ROLE OF SYSTEM To make the job easier To avoid manual work

Of course the introduction of software has brought in a new era in the office work. The ink dipping wooden pen writing has been given up. Paper/Book works are minimized PROBLEMS FACED IN SYSTEM ADMINISTRATION Efficient system analyst System maintenance

ROLE OF SYSTEM ANALYST Checking pay roll giving full details of credits and debits Staff salary details

EDUCATION AND TRAINING THE SYSTEM USER Minimum knowledge in computer and related courses Knowledge of tally is must

DEPARTMENTWISE EMPLOYEES STRENGTH There are varieties of cultivations done in Silver Cloud Estates, such as Tea, Coffee, Pepper and Cardamom. For all these cultivations a mass manpower is required to maintain the day to day operations, such as plucking of tea leaves, weeding, chemical spraying, application of manure, spraying micro nutrients, coffee picking, handling, maintaining of pepper vines, etc.etc.

Tea Estates There are around 125 permanent workers employed in the Tea Estates in addition to casual and temporary workers employed as and when required. Tea is being cultivated in around 750 acres both in Silver Cloud and Barwood Estates, which are parts of the same Company. In addition, the Manager has the total control of all the works in the tea estate and below him the respective Superintendents implement the companys working schedule and policies. There are Field Officers and Assistant Field Officers to carry out the instructions of the higher authorities and guide the respective Supervisors who in tern apply the same on the workers and bring the written formulas into action. Coffee Estates The Coffee Estate in this company has a cultivated area around 1,500 acres, employing around 250 permanent workers and around 150 casual/temporary workers employed during harvesting seasons. In addition, Silver Cloud has got into a venture of Cardamom cultivation which is known as the Queen of Spices . As stated above, the Coffee Estates also controlled and managed by the team of Managerial staff. All the activities of the Company is only to achieve the objective target which involves in provision of fair and reasonable living condition to its employees and attain a marginal profit for all its efforts.

Tea Factory As we have stated earlier, Silver Cloud Tea Factory is a fully automatically controlled and computerized factory. In addition the entire factory machinery are connected to conveyor fed system. As such the required of man power to the factory is very much less than compared to man power oriented factories in the district. The day to day requirement of workers will be around 15 per

shift and during cropping season the factory will function to its full swing and employ three folds of the normally required labour. The Factory Manger is the ultimate authority of the factory and factory Superintendent is responsible for the day to day functioning and production. A Factory Officer, Assistant Factory Officer, Supervisors are employed along with the workers population and all of them work for the quality production of Silver Cloud Tea. There are different types of inventory or forms are used in the day to day function of the office administration Purchase Section A) The Order form when placing orders with the suppliers. B) Once the goods are received through a Delivery Note from the Supplier such receipts are entered in the Good Received book. C)On accounting the goods so received, they will be distributed to the Division on their respective indents. purpose. D)On supplying the goods to the respective divisions, such good are delivered to the consignee, by a Delivery Note which is carry the acceptance and signature of the recipients. It is the utmost responsibility of the staff employed in the Purchase Section to ensure the quality of the materials of any item supplied to the estate by the various suppliers. In the meanwhile the price factor also be born in mind for which quotations are called for from various suppliers before placing the final order to any producer or company. Level of Stocks The goods indent forms are used for this

Silver Cloud always maintain a minimum level of stock of materials, fuels, machinery parts, chemicals, fertilizers, tools and implements. simple items could be made with no time loss. plying roadways transport media. Hence, the investment of a huge uneconomic capital towards inventory and stocks are minimized. However, the stocks held in the various stores could meet the requirement of the estate for a month or more. Type of Inventory Control There are three types of Inventory Systems in vogue in the industries, factories and plantations. They are :a) FIFO System - First In & First Out. b) LIFO System Last In & First Out. There are some defects noticed in both the above systems or it may not be matching in maintaining the inventory for plantations and tea factory. such Silver Cloud maintains its Inventory on Weighted Average System. Weighted Average System This system is more acceptable by plantations and factories. Opening Balance Value + Quantity Received Stocks Value + Quantity Total of the above two divided by the total quantity and arrived at the average per unit. This average rate is applied in arriving at the expenditure on used quantity of the particular inventory item. JIT: It is the prime responsibility of the Inventory Section that all inventory The inventories such chemicals, fertilizers are liable to As Since, the Estate is situated in the border of the town Gudalur, the procurement of Furthermore, any items required from Coimbatore and Mysore are easily conveyed with the daily

should be judicially utilized according to requirement and the time factor is a major criteria. deteriorate when time barred. As such one should be alert in the usage and distribution of materials according to its quality stability at all times.

Type of Materials The following are the type of materials stored in Silver Cloud Estates :a) Packing Materials of Jute & Paper Bags (used for packing tea). b) Laminated pouches of various capacity.( c) Machinery Spares. d) Motor Vehicle Spares. e) Fuel such Diesel & Petrol (For vehicles & Generators) f) Fuel for Driers (Firewood) g) Fertilizer. h) Chemicals. i) Tools j) Spraying Machines. In addition the teas manufactured and unsold at the end of the month is taken into account as stock in hand. k) The teas sent to the Brokers and lying in their godown which are unsold also should be taken into stock value. l) The teas on transit at the end of the month on its way to the other states should be added to the inventory or stock value. Effluent Treatment: As it is discussed in earlier chapters, the management is vigilant enough in the pollution control of Air & Water. The Smoke Exhaust Chimney to discharge the smoke from the factory has been constructed to the height specified by the Inspector of Factories and Chief Inspector of Factories in order to avoid air pollution. The effluent water of the factory is very much less and does not contain any harmful chemicals discharge to damage human or plant life. the factory. However, a systematic drainage facility is provided to discharge the effluent water from -do).

Collective bargaining/negotiations :

The management is always of the

view in collecting bargaining negotiations with the workers group by attending to their needs and grievances and in return obviously the management has its right to seek co-operation of the working class to the achieve the target of the Management. Estimated budget for future enhancement : functions during the year, any modifications The plantation and factory involved, improvement

have a routine system of preparing annual budget to accommodate its envisaged, and a cash flow based on the estimated inflow and outflow. CONCLUSION It is a sincere and inclined approach bestowed with interest to make this study a success in all its merits. A time of value I experienced during these few days to analyse the in and out of an industry cum plantation and no doubt the Plantation Sector remains the back bone of Nilgiris. Many of the areas covered in this report are of course meaningful and judicial in its kind. However, I would like to see an evaluated results from Silver Cloud Tea Estates and Silver Cloud Tea Factory in its future functions.