UNIVERSITY OF MUMBAI
A PROJECT ON “ HINDUSTAN PENCILS” MASTER OF COMMERCE PART PART –I ( SEMESTER-I )
2014-201 SUBMITTED BY
PRADE EP VASUDE VASUDEV V SEVA S EVA# # M!" PRADEEP PROJECT $UIDE M!" M!" S%&'*%+ R'&',,
S.&/' A3%+' C*+ A.+*+
SHAN#AR NARAYAN NARAYAN COLLE$E OF ART5 ART5 COMMERCE BHAYANDAR (EAST)6 THANE – 40110
1
DECLARATION I ,Mr. Pradeep Pradee p Vasudev Sevak student of M.COM – in Advance Accountancy ( SemesterI ! of S"ankar #arayan Co$$e%e Of Art & Commerce "ere'y dec$are t"at I "ave comp$eted t"is proect on ) *I#+S-A# P#CI/S0 P#CI/S 0 in t"e academic year 213214.
I dec$ared t"at t"e proect report is my ori%ina$ 5ork and it "as not 'een
su'mitted
'y
me
in
univ nivers ersity6 ity6in inst stiitut tution ion6st 6statu atutory tory
part
'od 'ody
or for for
fu$$ t"e t"e
to
any
a5ard 5ard
of
ot"er any any
de%ree6dip$oma6certificate. #ame of Candidate 7 M!" P!%''7 V%.'3 S'3%8
P$ace
7
8"ayander
Si%n7
+ate719#OV213
CERTIFICATE I certify t"at t"e a'ove dec$aration is true to t"e 'est of our kno5$ed%e and 'e$ief. P!/' $.*'
C-!*+%!
P!9" S%&'*%+ R'&',,
D%'
D%'
1:-NOV-2014
DECLARATION I ,Mr. Pradeep Pradee p Vasudev Sevak student of M.COM – in Advance Accountancy ( SemesterI ! of S"ankar #arayan Co$$e%e Of Art & Commerce "ere'y dec$are t"at I "ave comp$eted t"is proect on ) *I#+S-A# P#CI/S0 P#CI/S 0 in t"e academic year 213214.
I dec$ared t"at t"e proect report is my ori%ina$ 5ork and it "as not 'een
su'mitted
'y
me
in
univ nivers ersity6 ity6in inst stiitut tution ion6st 6statu atutory tory
part
'od 'ody
or for for
fu$$ t"e t"e
to
any
a5ard 5ard
of
ot"er any any
de%ree6dip$oma6certificate. #ame of Candidate 7 M!" P!%''7 V%.'3 S'3%8
P$ace
7
8"ayander
Si%n7
+ate719#OV213
CERTIFICATE I certify t"at t"e a'ove dec$aration is true to t"e 'est of our kno5$ed%e and 'e$ief. P!/' $.*'
C-!*+%!
P!9" S%&'*%+ R'&',,
D%'
D%'
1:-NOV-2014
S*A#:A; CO//=O> S*A#: A; #A;A
> A;- &
COMM;C 8*A
CERTIFICATE
-"is is to to certify certify t"at M!" P!%''7 V%.'3 S'3%8 "as "as comp$eted t"e proect tit$ed “A PROFILE ON HINDUSTAN HINDUSTAN PENCILS” “ under t"e %uidance of Prof. S%&'*%+ R'&',, in practica$ fu$fi$$ment of t"e re?uirement for t"e a5ard a5ard of @ M%'! 9 C;;'!' P%! - I< studies for academic period @ 2014-201 <
PROJECT$UIDE
PRINCIPAL
P!9" S%&'*%+ S%&' *%+ R'&',, R'&', ,
D!"V"N" D!"V"N" Y%%3
E=TERNAL E=TERNA L $UIDE
CO-ORDINATOR CO-ORDI NATOR
M!" A/* N" J%>%3
D%'
1:-NOV-2014
PLACE
BHAYANDER BHAYANDER
AC#NO?LED$EMENT
T>' $!%*9*%*+ %+ /@ >% %;7%+*' >' .'9., ;7,'*+ 9 %+@ %8 ., &' *+;7,'' *>. >' >.;&,' %+ ''7 9', '7!'*+ 9 !%*.' '3'!@+' > >% ;%' * 7*&,'"
I ., ,*8' +3'@ ;@ *+'!' >%+8 P!9" S%&'*%+ R'&',, 6 ;@ *+'!+%, 7!/' .*'6 > >% &''+ % +%+ .!' 9 ;*3%*+ %+ *+7*!%*+ %+ >% >',7' *+ &!*+ . >' &' *+ ;'"
3
CONTENT
INDUSTRY ANALYSIS
HINDUSTAN PENCIL LTD" • • • • • • • •
PROFILE OBJECTIVE MISSION UALITY POLICY ENVIRONMENTAL POLICY MANUFACTURIN$ DISTRIBUTION PRODUCTS
MAR#ETIN$- HINDUSTAN PENCIL LTD"
CRS OF HINDUSTAN LTD"
S?OT ANALYSIS
MANUFACTURIN$ PROCESS
PRODUCTION COST
FINANCIAL ANALYSIS
CONCLUSION
BIBLIO$RAPHY
4
E'.*3' .;;%!@
*industan Penci$s (*P! is t"e $ar%est penci$ manufacture in India, "avin% a market s"are of more t"an B4 and t"e o$dest penci$ 'rand in India, #atara penci$s. It "as t5o of t"e 'i%%est penci$ 'rands in t"e country #atara and Apsara. -"e o'ective of t"e study 5as to find out t"e inf$uence of CS; in 'ui$din% t"e 'rand ima%e of *industan Penci$s /td. -"e ot"er important o'ectives of t"e study 5ere to find out t"e consumers perception a'out CS;, consumers a5areness a'out *PDs CS; and to find out t"e inf$uence of CS; in 'uyin% 'e"aviour.
9
INDUSTRY ANALYSIS 21 '+.!@ 7'!7'*3'
-"e 5or$d "as c"an%ed, it is not t"e same as it 5as 14 years 'ack, every t"in% "as 'een computerised, ne5 tec"no$o%ies comes every day. >rom da5n to dusk 5e use a $ot of tec"nica$ products. -"e standard of $ivin% of t"e peop$e "as improved. -"e $ifesty$e of peop$e "as c"an%ed. So "as t"e 5ay of recordin% t"in%s. In t"is modern era peop$e use computer to record information, transaction and any communication. $ectronic mai$ "as rep$aced t"e norma$ 5ritten mai$s. Manua$ recordin% of transactions "as 'een rep$aced 'y computerised transaction.
8ut sti$$ 5ritin% $etters and notes retain popu$arity. A kid in sc"oo$ starts 5ritin% 5it" t"e penci$ and continues to use it t"rou%" out "is $ife. -"e usa%e of penci$s "as not come do5n even in t"is tec"nica$ era. So even 5"en a$$ t"e eEperts dou't t"e future of t"e penci$ industry, t"e emotiona$ Indian consumer eEtends t"e $ife of penci$ industry. -"e atmosp"ere in t"e stationery market is sti$$ t"e same durin% t"e Fune Fu$y season 5"en t"e sc"oo$s reopen and t"e kids are "untin% t"ese s"ops for ne5 penci$s and pens. An artic$e tit$ed
)8under StreetGs t"e p$ace for afforda'$e
stationery0 5ritten 'y Meera Srinivasan pu'$is"ed in -"e *indu dated 66229 supports t"e a'ove point.
H
)8under Street $ooks ready for 5ar. #ot one t"at uses knives or %uns 'ut pens and penci$s. it" "undreds of ne5 varieties of stationery items stocked, 8under Street in Parrys Corner is a$$ set for t"e upcomin% academic year. -"ere are near$y 422 stationery s"ops in t"e $ane off t"e >$o5er 8aJaar po$ice station. >ountain pens, 'a$$point pens, penci$s, erasers, s"arpeners, ru$ers, note'ooks, fi$es, C+ cases, penci$ 'oEes, %eometry 'oEes, co$our penci$s, paints, correction pens, ad"esives and c"arts are 'ut a fe5 items t"at catc" oneGs eye in a %$ance.
PENCIL a $o5 invo$vement product 5"ic" seems to 'e rea$$y
simp$e is not as simp$e as it $ooks in manufacturin% it. An ordinary $ead penci$ re?uires 32 different ra5 materia$s t"e main 'ein% 5ood and $ead.
P'+*, M%+.9%.!'
-"e 7'+*,, derived from t"e /atin 5ord 7'+**,,.;, seems "um'$e enou%" to 'e "urried$y put to%et"er in oneGs 'ackyard. In t"is aspect, t"e simp$icity of t"e penci$ is tru$y mis$eadin%. -"e common penci$ uses a'out 32 different ra5 materia$s, t"e 'asic ones 'ein% 5ood, %rap"ite and c$ay. -"e indi%enous$y %ro5n 5ood 'rou%"t specifica$$y from t"e state of Fammu and :as"mir, is first cut into s$ats t"at are as $on% as 'ut on$y "a$f t"e 5idt" of t"e penci$. -"e s$ats are t"en su'ected to 5ood stainin% and %rooves are cut into t"e s$ats.
B
#eEt, t"e $ead, 5"ic" is a miEture of micronised %rap"ite and 'a$$ c$ay, is dried and inserted into t"ese %rooves. -"e $eads are 'onded, s"aped and compressed to ensure t"at t"ey are 'reaka%e resistant and $on% $astin%. ac" of t"ese s$ats 5it" $ead is t"en stuck to%et"er 5it" anot"er s$at 5it"out $ead to comp$ete t"e penci$. Once t"e penci$ is created t"rou%" t"is Ksand5ic"K met"od, t"ey are t"en meticu$ous$y s"aped,
$ac?uered
and
printed
as
per
re?uirement.
In t"is tec"nica$ era, penci$s "ave to compete 5it" ot"er ne5 tec"no$o%ies $ike computers for its market. 8ut t"ere is a$so a more serious t"reat from t"e interna$ competitive products suc" as t"e ne5 "itec" versions of t"e traditiona$ 5ooden penci$. -"is competition is evident in t"e rea$ market p$ace as t"e artic$e @Penci$ industry s"ake out "as t"e stron%er in fray,D 'y ;. 8a$ai pu'$is"ed in @-"e *indu 8usiness /ine eEp$ains.
)-"e 'asic 5ritin% instrument, a t"in core of %rap"ite covered in 5ood, t"e penci$, "as stood t"e test of time and is "ere to stay. -"ou%" its "itec" si'$in%s, t"e mec"anica$ penci$ and t"e 'a$$point pen, may dra5 a5ay a s"are of its market, its simp$icity and tenacity in keepin% pace 5it" market preferences on aest"etics and uti$ity, "ave assured it space on s"op s"e$ves. 8ut as o'served 5it" a "i%"tec" product, t"e penci$ industry, for a$$ its simp$icity, "as %one t"rou%" a p"ase of conso$idation, 5it" t"e %iants %o''$in% up t"e sma$$er manufacturers and t"e mu$tinationa$s settin% up manufacturin% faci$ities overseas. 8ut a fe5 sma$$ p$ayers "ave mana%ed to carve a nic"e for t"emse$ves. L
H*+.%+ P'+*, L" PROFILE
sta'$is"ed, in 1L4B, *industan Penci$s "as perfected t"e process of manufacturin% penci$s to a fine art. it" t"e $atest mac"inery in p$ace, today *PDs stateoft"eart manufacturin% units manufacture upto 4.4 mi$$ion penci$s, 2.B2 mi$$ion s"arpeners, 1.H4 mi$$ion erasers
and
2.1
mi$$ion
sca$es
dai$y.
*PDs o'session 5it" ?ua$ity "as driven t"em to 'ui$d t"eir o5n manufacturin% infrastructure. very $itt$e component $ike penci$ $ac?uer, S"arpener '$ade & scre5 t"at %oes into t"e makin% of t"eir products, are produced in"ouse. *PDs 'rands GApsaraG and G#ataraG "ave emer%ed as "ouse"o$d names. In ot"er 5ords, *industan Penci$s /td "as come to persona$$y ?ua$ity A
competitive
at
price. -"eir success %oes "and in "and 5it" t"eir
socia$ responsi'i$ities. 8y %ro5in% trees specifica$$y for 5ood used in penci$ makin%, and usin% environment friend$y ra5 materia$s, t"ey ensure t"at trees are insu$ated from t"e "aJards of penci$ manufacture.
T@7' 9 ;7%+@ Private$y "e$d company F.+' *+ 1L4B H'% 99*' Mum'ai
12
O&/'*3'
to find out t"e inf$uence of CS; in 'ui$din% t"e 'rand ima%e of *industan penci$s $td.
to find out t"e consumers perception a'out CS;.
to find out t"e consumers a5areness a'out *PDs CS;.
to find out t"e inf$uence of CS; in 'uyin% 'e"aviour M**+
+e$i%"tin% consumers 5it" %$o'a$$y reco%nised stationary. .%,*@P,*@
*industan Penci$s is committed to t"e manufacture of market ?ua$ity products of internationa$ standards at competitive prices, in t"e stationery fie$d. Constant effort is made 'y t"e company to meet internationa$ safety standards and to prevent de%radation of t"e environment. E+3*!+;'+ P,*@
Constant effort is made 'y t"e company in improvin% processes and maEimiJin% uti$iJation of inputs to prevent de%radation of environment. A$$ in%redients used 'y t"e company are nontoEic in nature. ood 'ein% one of t"e main inputs for penci$s, efforts are made to deve$op p$antations to ensure rene5a$ of t"is precious natura$ resource. ;esearc" & +eve$opment efforts are a$so done to s5itc" over to ecofriend$y 5ater 'ased $ac?uers and PVCfree formu$ations. 11
M%+.9%.!*+
=iven t"at endurin% re$ia'i$ity is t"e "a$$mark of *PDs products, understanda'$y, t"ey are manufactured usin% t"e most strin%ent ?ua$ity contro$s 'acked 'y years of researc" and deve$opment. -"e H factories of *P at 4 $ocations in India emp$oy t"e $atest in tec"no$o%y and t"e 'est of ra5 materia$s to %rant to its products t"e ?ua$ity, so in%rained in its product deve$opment p"i$osop"y. 8esides deve$opin% t"e mac"ines for manufacture indi%enous$y, every component t"at %oes into t"e makin% are produced in"ouse 'y *industan Penci$s. -"eir concern for t"e environment "as $ed t"em to %ro5 t"eir o5n trees to satisfy t"eir re?uirements for 5ood, an essentia$ in%redient in penci$ manufacture. -"is practice in turn ensures an uninterrupted supp$y of 5ood of consistent ?ua$ity from p$antations. A$$ said and done, t"e outcome of t"eir manufacturin% process are products t"at offer t"e customers eEce$$ent Kva$ue for moneyK. -"e process resu$ts in 'onded $ead penci$s of "i%" ca$i're, a'out 1B cms $on% t"at can dra5 a $ine 44 kms $on% and on an avera%e 5rite a'out 34,222 5ords. -"e penci$s t"at 5rite smoot" and dark are tipped at one end to indicate t"e end t"at "as to 'e s"arpened, ensurin% maEimum uti$iJation. very sta%e of t"e process is eEecuted 5it" maEimum contro$s and ?ua$ity c"ecks to ensure t"at t"e product is tru$y 5or$dc$ass.
1
D*!*&.*+
*industan Penci$s $ar%e manufacturin% capacity at 4 $ocations across India is 'acked 'y an impressive distri'ution net5ork, 5"ic" ensures t"at t"eir products find t"eir 5ay to every "ouse"o$d in India. 4 depots6C & > a%ents, ,422 distri'utors, 1, 42,222 r etai$ out$ets and a formida'$e fie$d force comp$ete t"e supp$y c"ain. -"e depots are spread across t"e $en%t" and 'readt" of t"e country and are $ocated at A"meda'ad, Se5ree, 8"ivandi, #a%pur, Indore, ;aipur, +e$"i, =aJia'ad, Faipur, :anpur, Pa'"at, ;anc"i, Cuttak, =au"ati, C"andi%ar", +e"radun, and =oa.
$,&%, S%,'
*PDs commitment to ?ua$ity, competitive pricin% and its enormous manufacturin% capacities "ave carried t"eir products 5e$$ 'eyond Indian s"ores. At present, t"ey eEport to over countries 5"ic" inc$udes 8a"rain, 8an%$ades", 8e$%ium, 8ots5ana, 8raJi$, 8urkina >aso, Canada, C"i$e, Costa ;ica, Cyprus, +ominican ;epu'$ic, +akar, %ypt, $ Sa$vador, =a'on, =am'ia, ="ana, =uinea, =uatema$a, *un%ary, *onduras, Ita$y, Iran, Israe$, Ivory Coast, Famaica, Fordan, :enya, :u5ait, Ma$i, Mauritius, MeEico, Morocco, Myanmar, #icara%ua, #i%er, #i%eria, Oman, Panama, Peru, P"i$ippines, Portu%a$, Puerto ;ico, Saudi Ara'ia, Sene%a$, Sout" Africa, Spain, Sri /anka, Suriname, -anJania, -"ai$and, -o%o, -urkey, A , :, S A, VeneJue$a, Vietnam, est Indies.
1
P!.
*industan Penci$s "as t5o 'i% 'rands Apsara and #atara and t"ey "ave come up 5it" a ne5 'rand Co$orama 5"ic" "as 'een deve$oped after a $ot of researc" 5it" a vie5 to promote creativity amon% kids. nder eac" 'rand t"ey "ave
Senior officia$s of
*industan Penci$s /imited, t"e 'rand o5ners of #atara and Aspara ran%e of penci$s, said t"at t"e company is producin% penci$s in 13 varieties and it "as over 142 products inc$udin% penci$ s"arpeners, erasers, etc. -"e penci$ market in India is estimated at around ;s. 22 crore and t"e company "as over B4 market s"are, despite stiff competition from unor%anised p$ayers and internationa$ 'rands. -"e company produces around 14 $ak" penci$s a day, usin% 'randed $ead and "i%" ?ua$ity 5ood. *P "as recent$y entered into co$ourin% instruments market under t"e 'rand name 7 Co$orama and "as recent$y entered into 'a$$ pens market as 5e$$ #arayan :"etan, "ead, retai$ division sout" Jone, 8I/- said t"at t"e retai$ division of 8a$$arpur Industries /imited (8I/-!, a $eadin% paper manufacturer, "as entered into producin% note'ooks as a for5ard inte%ration. It markets note'ooks for kids and yout" se%ment under t"e 'rand names of G12 on 12G and MatriE respective$y. /aunc"ed one and a "a$f years a%o, t"e retai$ division 5"ic" markets note'ooks and papers is %ro5in% at 2 per cent per annum. -"e turnover of t"e retai$ division is ;s ,422 crore. -"e company is aimin% for t"e num'er one position in t"e Indian note'ooks market in t"e neEt years 13
A7%!%
8$ack $ead penci$s are avai$a'$e in a num'er of types under A7%!% 'rand name. ac" one is for a different use eEamp$e t"e
steno penci$ is for distinctive "and 5ritin%, in t"e same 5ay t"ey "ave differentiated 'et5een different penci$s under t"e same 'rand Apsara
-"ey are as fo$$o5s ritin% Penci$s 21=L9 Apsara -rian%$e Meta$$ic Penci$s 21=H Apsara -5ink$e 42L Etra +ark 21=19 Apsara 412 Printed Penci$s 21=2 Apsara P$atinum Penci$s 21=21 Apsara 8eauty Penci$s 21=2 Apsara =o$d Penci$s 21=11 Apsara #atura$ Penci$s 21=12 Apsara Matt Ma%ic Penci$s 21= Apsara -5ink$e 42H Penci$s 21=14 Apsara -rian%$e #atura$ Penci$s 21=14 Apsara -rian%$e N 21=1 Apsara 21 Apsara Steno Penci$s
14
N%%!%/
ritin% penci$s Co$our Penci$s C"eckin% Penci$s
In #atara under 5ritin% penci$s t"ey "ave a num'er of different products. 21/21 #atara 91 Penci$s 21/9 #atara Mar'$e Penci$s 21/91 #atara Meta$$ic Penci$s 21/ #atara Picture Penci$s 21/2 #atara riday Penci$s 21/1H #atara >$uorescent Penci$s
ac" and every penci$ a'ove mentioned is c$assified from one anot"er for eEamp$e Monday to >riday penci$ is for, )>or specia$ 5ritin% eac" day at sc"oo$0 and picture penci$ is for, )>or c$ear and smoot" 5ritin%0
19
M%!8'*+ – H*+.%+ P'+*, L"
Penci$s "ave a$5ays 'een an inte%ra$ part of ones academic $ife. >rom t"e $o5er kinder%arten Kcomrade in armsK. Peop$e are usin% penci$s no5 at office (some times more t"an a pen! after a $on% %ap from t"eir c"i$d"ood. Many senior eEecutives use penci$s rat"er t"an pen in scri''$in% t"eir notes ( not for officia$ circu$ation!. Sti$$ t"is penci$ is u'i?uitous. May 'e if t"e usa%e of t"e penci$ in ones $ife 5as p$otted it 5ou$d 'e some t"in% $ike t"is 23 7 no penci$ 312 7 on$y penci$ 121L 7 penci$ on$y for dra5in%6%rap"s etc 1L47 Penci$ 5"at is t"at May 'e for 'ank eEams. 4447 Penci$ for scri''$in% (person in a senior position in corporate scene! #atara is a 'rand from *industan Penci$s /td 5"ic" is t"e o$dest 'rand in india. #atara is famous for its ?ua$ity and its feature of not 'reakin% easi$y . -"e 'rand 5as positioned as t"e K penci$ 5it" specia$ 'onded $eadK. -"e o$d cartoon ad and t"e in%$e K #atara sti$$ c"ampion sti$$ "as some reca$$ 5it" t"e pu'$ic. #atara took a 'reak from ads for t"e past five years. #o5 t"ey are p$annin% to re$aunc" t"e 'rand in t"e Indian market 5"ere Cam$in is eatin% up t"e portion of market s"are. Penci$ market is sustainin% in t"e Indian market 'ecause t"ere is a restriction in usin% pen in t"e $o5er primary sc"oo$s. ven in C"ina , pens are takin% over t"e market. -"e time is not far enou%" for restrictions in usin% pens in $o5er c$asses to 'e $ifted. -"en 5"ere 5i$$ t"e penci$ %o.
1H
Penci$s are used in sc"oo$s main$y to improve "and5ritin%. 8ut eEperience proves ot"er 5ise.Second$y 5ooden penci$s are a drain in our forest resources. A$ready t"ere are penci$s 5"ic" "ave p$astic 'ody and $ead refi$$s. Cam$in "ave se%mented t"e market and "ave $aunc"ed Eam Su''rand for penci$s to 'e used durin% eEams ( a smart move!. 8ut 5"en penci$s are not %oin% to 'e used at a$$ , 5"at is t"e so$ution Is it %oin% to 'e a too$ on$y to 'e used for dra5in% If t"ere are no penci$s , 5"at a'out erasers and s"arpener As t"e campai%n "as 'een 5orked out in different $an%ua%es, t"e creative team 5orked out different $ines, 5ritten durin% t"e spots. )-"e 5"o$e idea is #atara versus ot"er penci$s.. Considerin% t"e 'rand "as 'een on air over t"e years 'efore it disappeared for a 5"i$e, t"e creative professiona$ fe$t t"e main c"a$$en%e 5as to sustain t"e $e%acy norma$$y associated 5it" t"e 'rand. )#atara penci$s "ave a 5onderfu$ "erita%e. e "ave a$$ used t"em over t"e years and I, for one, "ave fond associations 5it" t"e 'rand. orkin% on ne5 advertisin% for t"e 'rand meant keepin% t"at %reat "erita%e in mind and simp$y updatin% it %ivin% it a contemporary spin,0 "e said. On t"e decision to prefer animation over $iveaction, C"attopad"yay said,in an intervie5 )Our scripts ca$$ed for animation. And since c"i$dren are part of t"e tar%et audience, 5e fe$t it 5ou$d add t"e fun e$ement t"at 5ou$d appea$ to t"em. e a$$ fe$t t"at 5orkin% on a cate%ory $ike t"is a$$o5s one to t"ink in a c"i$d$ike manner. And to 'e creative in any sp"ere you "ave to, in any case, tap into t"e c"i$d inside. So, a$$ in a$$, it 5as a "i%"$y satisfyin% eEperience 1B
C!7!%' S*%, R'7+*&*,*@ O9 H*+.%+ P'+*, L"
Corporate socia$ responsi'i$ity of *industan Penci$s starts 5it" t"eir efforts to protect t"e natura$ resources, 5"ic" is evident from t"eir environment po$icy.
CSR *+ .*+ ;7'**+
In t"is "i%"$y competitive market manufacturers are tryin% do a $ot of marketin% activities to %et a maor s"are of market. It is a$so very important for t"e companies to 'ui$d a very %ood 'rand ima%e one of t"e maor too$s used 'y t"e companies is CSR – !7!%' *%, !'7+*&*,*@. #o5adays companies are tryin% to
do many 5e$fare activities t"at 5i$$ %ive a positive ima%e for t"e company and 5i$$ create %ood5i$$ and $oya$ty amon% consumers. An artic$e in Netlink Solutions (India) Ltd
ta$ks a'out t"ese
5e$fare activities t"at are done 'y t"ese companies t"e artic$e states t"at )Sc"oo$ stationery industries "ave come up in a 'i% 5ay 'y contri'utin% in education a5areness, t"us participatin% in socia$ pro%rams "and in "and 5it" t"e %overnment. Some companies "ave a$so adopted vi$$a%es for providin% fu$$ education to t"e rura$ c"i$dren and some stationary industria$istDs "ave started contri'utin% some of t"e companyGs profit to t"e %overnment for rura$ deve$opment. A socia$$y sound company 5"o kno5s itGs socia$ ro$e is 'ound to receive popu$arity amon% ot"ers. 1L
E+3*!+;'+ P,*@ 9 H*+.%+ P'+*, L
Constant effort is made 'y *P in improvin% processes and maEimiJin% uti$iJation of inputs to prevent de%radation of t"e environment. A$$ in%redients used 'y t"e *P are nontoEic in nature. ood 'ein% one of t"e main inputs for penci$s, fforts are made to deve$op p$antations to ensure rene5a$ of t"is precious natura$ resource. ;esearc" & +eve$opment efforts are a$so made to s5itc" over to ecofriend$y 5ater 'ased $ac?uers and PVCfree formu$ations. *PDs o'ective is not $imited to c"urnin% out mi$$ions of penci$s dai$y. *industan Penci$s do rea$ise t"e %reater responsi'i$ity t"ey "ave to5ards t"e society and t"eir commitment to t"is responsi'i$ity is rea$iJed t"rou%" t"e contri'ution made to t"e preserve trees. -"ey protect t"e 'iodiversity and to maintain
eco$o%ica$
'a$ance.
;at"er t"an re$yin% on forest %ro5n tim'er, t"ey use rene5a'$e sources of tim'er 'y procurin% ra5 materia$s from t"ose 5"o eit"er %ro5 trees on t"eir farms, $and or in t"e court yard of t"eir residentia$ premises. Contri'utin% to IndiaGs nationa$ po$icy of increasin% t"e forest cover from 1L. at present to in years to come, *P "as ventured into deve$opin% our o5n tim'er$and. -"ese tim'er$ands are s"ort rotation p$antations t"at are deve$oped 'y convertin% untapped, fa$$o5
$and
resources
to
superior
.
2
?ua$ity
tree
P$antations.
O>'! CSR %*3**' 9 HP A7%!% C,!%;% E',,'+' A%!
*industan Penci$s /td. "as contri'uted in its o5n 5ay to cu$tivate t"e "a'it of %ood "and5ritin% and to %enerate interest in art amon% t"ousands of c"i$dren across t"e country. One of t"e popu$ar event or%anised 'y *P/ is )Apsara Co$orama Ece$$ence A5ards0 – an Intersc"oo$ Art Contest in Mum'ai. It "as 'een or%aniJed at Sir F. F. Sc"oo$ of Arts, Mum'ai since 1L9L. )Apsara Ece$$ence A5ards0 "as 'een a p$atform for 'rin%in% to%et"er 'uddin% artists from t"ousands of sc"oo$s and surroundin% areas since inception.
G> A7%!% C,!%;% E',,'+' A%! 200
Lt" Apsara Co$orama Inter Sc"oo$ Art Contest 22H 5as or%anised at Sir F. F. Sc"oo$ of Arts, Mum'ai on Fanuary B, 22H. -"is year, 1,922 c"i$dren from sc"oo$s across Mum'ai and surroundin% areas participated in t"e event. -"e entries 5ere ud%ed 'y a pane$ of ud%es comprisin% of eminent artists $ike Mrs. Prafu$$a +a"anukar, Mr. Su"as 8a"u$kar, Mr. +attatreya Padekar and Mr. Mano"ar M"atre. -"ree priJes – >irst, Second and -"ird and ten conso$ation priJes 5ere a5arded per %roup. -"e 'est entry amon% a$$ 5as se$ected and Ms. +iya #am'iar, a second c$ass student of :endriya
1
Vidya$aya , Co$a'a 5as a5arded 5it" )-"e Apsara Co$orama Ece$$ence A5ards ;otatin% -rop"y0. *industan Penci$s /td apart from t"e a'ove mentioned t"ey a$so do a $ot of ot"er activities $ike "and5ritin% competition, paintin% competition etc to promote t"e creativity amon% kids and to improve t"e ski$$s of t"e kids. *industan Penci$s do t"ese kind of activities on a re%u$ar 'asis every year. -"ey do it individua$$y and a$so in association 5it" sc"oo$s and ot"er educationa$ and non profit or%anisation.
A%!
-"ree %o$d meda$s, siE si$ver meda$s and nine 'ronJe meda$s 5ere a5arded under eac" $eve$ apart from 1L conso$ation priJes. "i$e 8. ;akumar, a >ine Arts student at Potti Sree ;amu$u -e$u%u niversity 'a%%ed t"e %o$d meda$ under t"e de%ree studentsG cate%ory, :.M. Praveena of :.V. One Pu'$ic Sc"oo$, ppa$ and :. Mamat"a of Vard"ana Sc"oo$ 'a%%ed t"e $eve$ one and $eve$ t5o %o$d meda$s respective$y. (source -"e *indu!
-"ese are some of t"e activities t"at are done 'y *industan penci$s $td. 5it" a vie5 to deve$op t"e ski$$s of kids and to deve$op t"e in"erent ta$ents of kids.
S?OT ANALYSIS OF HINDUSTAN PENCILS LTD STREN$TH
1. C"i$dren are t"e most important stren%t" of *P . Qua$ity of t"e *P is a$5ays consistent . -"ey take %reat care in maintainin% t"e eco$o%ica$ 'a$ance as 5ood is t"e main ra5 materia$ for penci$ 3. *P are t"e O$dest market $eader 5ere t"ey "ave $oya$ customers 4. -"ey are manufacturin% 4/ak" penci$s everyday. ?EA#NESS
1. Same penci$ cannot 'e used for a$$ purpose. . Penci$s are no5 avai$a'$e in p$astics 5"ic" are not manufactured 'y *P. . ;eduction of A+S in te$evision "as %iven a reduction in sa$es. 3. /ots of confusion in se$ectin% t"e products. THREAT
1. #e5 companies entry. . More num'er of competitions 5it" eEistin% companies. . I-CDs note 'ooks "ave 'ecome a maor t"reat for t"e *P. OPPURTUNITIES
1. +emand for penci$s are increasin% every year. . ;a5 materia$s may %et c"eaper. . n%ineerin% sector is %ainin% more importance, 5"ere usa%e of penci$s, sca$es 5i$$ increase.
MANUFACTURIN$ PROCESS INTRODUCTION :
Penci$ /ead is a t"in round stick used a core item of a penci$, 5"ic" is used for 5ritin% notes, rou%" 5orks and dra5in%s. -"is $ead is made out of =rap"ite and c$ay 5"ere c$ay acts as a 'inder. =rap"ite is a form of Car'on so it is '$ack in co$our and %reasy to touc" and so$ves t"e purpose of 5ritin%. =rap"ite penci$s 5ere invented 'y #ic"o$as Conte in 1HL4 A+ 'ut ti$$ today same o$d concept i.e. use after mendin% it 'y s"arpener is 'ein% continued. #o5 a part of our popu$ation do not $ike to mend t"eir penci$ 'ut stron%$y desire to use a penci$ 5"ic" cou$d 'e functioned 5it"out s"arpenin%. -"is proect t"us aims at providin% t"e users a readymade penci$ stick, 5"ic" 5i$$ "e$p t"em to %et a cooked food. i.e. ust insert t"e $ead stick into a 'a$$ pen type cover and operate t"e movement of t"e $ead stick 'y pressin% top s5itc" fitted on t"e top of t"e penci$ cover 5it" a ru''er optiona$. ItDs smoot"ness in 5ritin% and fine de$i'$e '$ack mark on paper penci$ is sti$$ satisfyin% t"e need of t"e peop$e. Penci$s are used 'y artists, n%ineers, Students of dra5in%, 5ritin% notes, rou%" 5orks etc. penci$s 5it" sticks of different co$ours are s"o5in% a positive demand over 'a$$ pen, 'ecause of its $on% dura'i$ity and economic in price. +ay'yday 5ritin% papers are 'ecomin% dearer. ;ou%" 5ork 'y 'a$$ pen $eads in user a 5asta%e of paper 5"ereas due to t"e uni?ue erasa'$e property of t"e penci$5ritin% 'y ru''er, t"e user can use t"e same paper severa$ times for rou%" 5ork and t"us can save t"e eEcess eEpenditure over paper.
MARKET POTENTIAL : At present t"e market demand of est 8en%a$ is 'ein% met 'y t"e supp$y from a fe5 manufacturers from Mum'ai and a$so 3
from a fe5 $oca$ Sma$$ Sca$e manufacturers e.%. M6s. Cam$in /td., Mum'ai and M6s. *industan Penci$s /td., 412, *ima$aya *ouse, Mum'ai. As per market survey t"e demand of t"is type of $ead stick of 92 mm $en%t" and 2.4mm dia "as 'een estimated 'ased on tota$ no. of popu$ation in est 8en%a$. Avai$a'$e market demand B2 of t"e potentia$ market demand L9 $ak"s i.e. H9 $ak"s pkts eac" of 14 no. $ead stick. At present at $east 4 of t"e avai$a'$e market "as 'een penetrated 'y t"e $eadin% manufacturers as stated a'ove. *o5ever, t"ere is "u%e demand sti$$ eEists in t"e avai$a'$e market of F"ark"and. Considerin% t"is demand %ap entrepreneurs of est 8en%a$ can easi$y take up a =rap"ite t"in $ead stick p$ant 5it" insta$$ed capacity 4 $ak"s pkts. Per mont" i.e. 4 of t"e avai$a'$e market demand. BASIS & PRESUMPTIONS : 1. /a'our 5a%es are taken at minimum app$ica'$e. . Interest rate on capita$ investment "as 'een considered R 14 per annum. . One mont" inventory of ;a5 Materia$ "as 'een considered. 3. -"e unit 5i$$ 5ork for 22 days in a year in sin%$e s"ift on$y. -"e efficiency of men and mac"inery 5ere considered as B2 for ac"ievin% fu$$ capacity production. 4. Cost of mac"inery and e?uipment, ra5 materia$s and consuma'$es, ot"er eEpenses etc. indicated in t"e profi$e are 'ased on t"e price prevai$in% at t"e time of proect profi$e preparation. 9. +epreciation on p$ant and mac"inery R 12 and =enera$ fiEed asset R 12 & 'ui$din% 5i$$ depreciate R 12 per annum. H. Product miE on$y one variety e.%. $en%t" 92mm and 2.4mm dia %rap"ite t"in $ead stick. B. "i$e ca$cu$atin% fiEed cost 32 of sa$ary eEpenses "as 'een considered as fiEed eEpenses 5"ere as for ot"er contin%ent eEpenses and po5er eEpenses 2 and 4 "ave 'een considered as fiEed eEpenses respective$y.
T>' P'+*, M%8*+ P!' 4
Our story of "o5 cedar penci$s are made is a ce$e'ration of time "onored traditions married to modern manufacturin% faci$ities. -"e ourney 'e%ins at a sa5mi$$, 5"ere Incensecedar $o%s are cut into $um'er ca$$ed )Penci$ Stock0 or )Penci$ S?uares0. -"is $um'er product is t"en dried in a dry ki$n to reac" a uniform moisture content 'efore 'ein% s"ipped to t"e S$at factory.
10 S'7 P'+*, P'!9'*+
1. At t"e S$at factory, penci$ stock is cut into )Penci$ 8$ocks0 a 'it $on%er t"an t"e norma$ $en%t" of a penci$. -"e sma$$ amount of eEtra $en%t" is ca$$ed )trim a$$o5ance0 t"at 'ears importance $ater on in t"e process.
. Penci$ 8$ocks are cut into )Penci$ S$ats0 usin% specia$$y desi%ned circu$ar sa5s. -"ese sa5s are very t"in in order to reduce t"e amount of )5aste0 in t"e form of )sa5dust0. +ue to t"e natura$ %rain and defect c"aracteristics of t"e 5ood, s$ats are sorted 'y 5idt" and %rade for furt"er processin%. S$ats 5it"out defects are ca$$ed )fu$$ p$y0. Some s$ats are cut to sma$$er 5idt"s (ca$$ed )narro5 p$y0! or s"orter $en%t"s (ca$$ed )memos0! in order to e$iminate t"e defects and to produce a variety of usa'$e %rades and p$ies of penci$ s$ats. . Penci$ S$ats are treated 5it" 5aE and stain to o'tain uniform co$or and improve t"e mac"inin% and s"arpenin% 9
c"aracteristics of t"e 5ood for future processin%. -"e s$ats pass t"rou%" a fina$ inspection process and t"en are packa%ed and s"ipped to )Penci$ >actories0 a$$ over t"e 5or$d.
3. At t"e Penci$ >actory a )=roover mac"ine0 cuts %rooves into t"e s$ats to accept t"e 5ritin% core (or )$ead0!.
4. ritin% cores – made from a miEture of %rap"ite and c$ay – are p$aced into t"e %rooves. Co$orin% penci$s may use 5aE 'ased cores 5"i$e many ot"er formu$ations are used in cosmetic penci$s.
9. A second %rooved s$at is %$ued onto t"e first – makin% a )sand5ic"0 – 'y a mac"ine ca$$ed a )$ead $ayer0. -"e sand5ic"es are t"en )c$amped0 and "e$d to%et"er ti%"t$y 5"i$e t"e %$ue dries.
H. Once t"e %$ue dries, t"e sand5ic"es are transferred to a )S"aper0 and are first )trimmed0 to assure t"at t"e sand5ic" is s?uare and t"at a$$ t"e penci$s 5i$$ 'e t"e proper $en%t". -"en t"e sand5ic" is mac"ined into penci$ s"apes suc" as "eEa%ona$, round or trian%u$ar.
H
B. Individua$ penci$s cut from t"e sand5ic" are ready for furt"er processin%. Any penci$s 5it" defects, suc" as uncentered $eads or c"ipped 5ood, are discarded at t"is point.
L. #eEt, eac" penci$ is painted in a mac"ine receivin% from 312 coats of $ac?uer, dependin% on t"e desired ?ua$ity of t"e finis" and t"e co$or dept". A recess is cut to accept t"e ferru$e. (After paintin%, some penci$s are 5rapped in decorative fi$m or foi$s 5it" fancy desi%ns a$t"ou%", most penci$s are imprinted 5it" t"e 'rand name 'y stampin% t"e foi$ into t"e surface of t"e penci$.!
12.On a )tippin%0 mac"ine, an eraser and a ferru$e (t"e meta$ rin% t"at "o$ds t"e eraser to t"e penci$! are crimped into p$ace on eac" penci$.
B
:
Su'mission of Proect ;eport and /oan 1 Mont" App$ication . Processin% of $oan app$ication and sanction of Mont"s /oan +is'ursement of $oan 1 st Insta$$ment . 1 mont" 3. 8ui$din% construction A Mont" 4. Mac"inery se$ection & p$acement of order 1 Mont" 9. Order processin% 'y supp$iers and receipt of 4 Mont"s mac"inery at site. H. >orma$ities in t"e e$ectricity 'oard & 3 Mont"s connection of po5er $ine. B. Procurement of ra5 materia$s & packin% 1 Mont" Materia$ L. rrection of mac"inery, tria$ run comprisin% of 1 Mont" operatorDs trainin% id$e runnin% of mac"ineries tria$ production etc. TECHNICAL ASPECTS 1. P!' 9 M%+.9%.!*+ 7 >ine$y divided =rap"ite and c$ay ($ime free stone5are c$ay! are 5et %rinded in a 'a$$ mi$$ to %et a re?uired fineness of t"e miE. After %rindin%, t"e s$ud%e passes to fi$ter press. Ecess 5ater is removed 'y "ydrau$ic de5aterin% press, t"en t"e p$astic mass is compressed %radua$$y 'y t"e eEtruder at an eEtrusion pressure B22 to 222 PSI and fina$$y it is forced t"rou%" die of t"e diameter of t"e finis"ed $ead into a continuous strin%. 1.
-"e die "ead is mounted on a to%%$e oint so t"at t"e strin% is coi$ed as it comes out of t"e die and is cau%"t in a s"a$$o5 meta$ dis" or on a carryin% 'oard. -"e $ead is uncoi$ed 'y "and and pinc"ed off into $en%t"s eac" e?ua$ to 92mm $en%t". -"e eEtruded $eads are $aid 'et5een 'oards and a$$o5ed to air dry. -"e dried $eads are arran%ed in 'und$es in =rap"ite 'oEes for firin% in a ki$n at a temperature of B2122TC at a s$o5 contro$$ed rate of "eatin%. -"e "ot products are coo$ed out of contact 5it" air. -"e coo$ed $eads are immersed in 'oi$in% 5aE to remove %rittiness and to increase stren%t" and smoot"ness. -"e $eads comin% out from t"e 'oi$in% 5aE 'at" are packet 14 nos. in a rectan%u$ar p$astic container 94 E 14 E 4mm.
L
2"
.%,*@ S%+%! It s"ou$d conform AS-M + 39.
"
P!.*+ C%7%*@ P'! A++.;
3.
Quantity
7
922 /ak"s p$astic container eac" of 5it" 14 nos. t"in =rap"ite stick per annum.
Va$ue
7
1B /ak"s
Motive Power : 120 HP
FINANCIAL ASPECTS :
1.
Fixed C!it" :
L#d B+i"di#, Work shed Raw ater!a" stores $!%!shed &oods 'ff!(e Water )os!t!o% a%d s*))"+ "!%!%& arra%&ee%t o*%dar+ wa""
3650 sq.ft
R$.1%&'%((()*
Rs.1,40,000/Rs.2#,000/Rs.2#,000/Rs.72,000/Rs.20,000/Rs.75,000/R$.-%/%((()*
17’x42’ 16’ x 10’ 16’ x 10’ 16’ x 10’ .. TOTAL :
2
M0i#er2 & E3+i!4e#t$ : S".No De$0ri!tio# . 1. a"" !"" 500 &. a). W!th a((essor!es a%d otor 2. &!tator P"ast!( a%k, a)a(!t+ 500 "tr. W!th
5t2.
Pri0e 6R$.7
1 %o.
20,000/-
1 %o.
15,000/-
1 %o. 1 %o.
20,000/50,000/-
a((essor!es a%d otor. 3. 4.
5. 6. 7.
$!"ter )ress )*) 1 d!a, 5 )"ates xtr*der arre" d!aeter 100 )ress*re 60 ar o"*etr!( o*t)*t 0.5 /h, )ower req*!ree%t 30 W a))rox. orr*&ated woode% )"ates 82’x2’9 :r+er 8700 x 1050 x 2409 $*r%a(e 1100; 8700x1050x2409 w!th
#.
a*toat!( )ro&rae (o%tro""er o))er wax ath (o%%e(ted w!th heater
1 %o.
20,000/40,000/1,00,000/-
2 %os.
30,000/-
1 %o.
20,000/-
=
75,600/-
1 %o.
50,000/-
.. L.S.
50,000//(%((()*
--.. ..
35,000/25,000/5,000/30,000/5,000/3,00,000/-
50 %os. 2 %os.
81050x1050x3009 <.
ort!%& a(h!%e w!th (o*%ter e"t (o%e+or 10’
dd = a"es ax a%d x(!se :*t+ >24?
10. 11.
12. 13. 14. 15. 16. 17.
P'@A'B 'BR' Po""*t!o% (o%tro" eq*!)e%t (o)"ete w!th d*(ts, "owers a%d f!"ter a& s+ste aorator+ eq*!)e%t Add. I#$t""tio# & ere0tio# 8 1/9 o S".No. 1 to 11 (ooter 8for arket!%&9 'ff!(e f*r%!t*re q*!)e%t $!re f!&ht!%& eq*!)e%t Ce%erator 5 D We!&h!%& (a"e how roo (* d!str!*tor (e%ter at )r!e area TOTAL
1
2 %os.
:
R$./%/(%((() *
1.
2. 3. 4.
Pre"!!%ar+ ex)e%ses, s*(h as )re)arat!o% of )roEe(t re)ort, re&!strat!o% fee, "e&a" fee, )ro(ess!%& fee w!th d!ffere%t !%st!t*t!o% rae"!%& %e&ot!at!o% r!a" r*% ex)e%ses, sa"ar+ of staff d*r!%& (o%str*(t!o% )er!od. e(*r!t+ de)os!ted F TOTAL :
Rs.20,000/-
Rs.5,000/Rs.20,000/Rs.15,000/R$.(%((()*
PRE: OPERATI;E E
Tot" Fixed C!it" :
1. 2. 3. 4. 5.
a%d *!"d!%& a(h!%er+ q*!)e%t 'ther &e%era" f!xed assets Pre-o)erat!e ex)e%ses TOTAL
Rs.1,#2,000/Rs.3,65,000/Rs.3,<0,600/Rs.5,50,000/Rs.60,000/: R$.1/%=>%(()*
5
?ORKIN@ CAPITAL 6PER MONT7: I. .
S".No . 1. 2. 3. 4. 5.
Per$o##e" : d!%!strat!o% = De$0ri!tio#
Ce%era" a%a&er "erk (* t+)!st Peo% Wat(ha% wee)er TOTAL 15? for ser!(e e%ef!ts TOTAL
. S".No . 1. 2. 3. 4. 5. 6. 7.
Prod*(t!o% = De$0ri!tio#
*)er!sor a"" !"" o)erator e! sk!""ed "ao*r for !x!%& area e! sk!""ed "ao*r for extr*s!o% area e! sk!""ed "ao*r for dr+!%& k!""ed "ao*r for f!r!%& art!("es e! sk!""ed "ao*r for wax ath o)erat!o% a%d sort!%& area TOTAL 15? for ser!(e e%ef!ts TOTAL . e""!%& :!str!*t!o% = S".No De$0ri!tio# . 1. a"es a%a&er 2. a"es Re)rese%tat!e 3. a"es "erk TOTAL 15? for ser!(e e%ef!ts TOTAL
No.
Tot" R$.
1 1 1 2 1 : : :
10,000/3,000/1,200/2,400/1,200/R$.1>%(()* Rs.2,670/R$.'(%=>()*
No.
Tot" R$.
1 2 4 2 2 1 2
5,000/6,000/4,#00/2,400/2,400/3,000/2,400/-
=
R$.'%((()* Rs.3,<00/R$.'%(()*
No.
Tot" R$.
1
<,000/10,000/3,000/R$.''%((()* Rs.3,300 R$.25,300/-
= =
2 1 = = =
Tot" w,e i"" !er 4o#t = 8 GG9
. . .
d!%!strat!o% Prod*(t!o% e""!%& :!str!*t!o% TOTAL
II.
Rs.20,470/Rs.2<,<00/Rs.25,300/R$.>/%>()*
:
Rw Mteri" & Co#$+4"e$ :
S".No De$0ri!tio# . 1. 2. 3. 4. 5.
6. 7.
Cra)h!te "a+
Cre+ s*")h!de a) "a(k Wax
%t!o%+
5t2. !er Rte ##+4) 6R$.7)+#it K,. 173/&. 2200 2000 3/&. 400/&. 500 150 40 &.
P"ast!( (o%ta!%er w!th 60,00,000 "!d for 3,00,000 Pa(k!%& ater!a" d!str!*t!o%
;"+e 6R$.7
3,#0,600/6,000/2,00,000/-
20/&. 20/&. TOTAL : Rs. 1 )er
3,000/#,000/R$./%>%(()* 60,00,000/-
P(.
<,00,000/-
Rs. 3/- Pkt.
TOTAL : R$.>=%D>%(()* Raw ater!a"s (o%s*a"es for o%e o%th Rs.3,74,##0/III.
Uti"itie$ 6Per Mo#t7 : 1. 2. 3.
xtr*der $*r%a(e 'ther
30 W x 6 Hrs. 47 W x 25 Hrs. 10 W x 10 Hrs. TOTAL
1455 *%!t x 25 da+s 36,375 *%!t )er o%th Power 36,375 > 5/- )er *%!t :!ese" 157 "tr > 20/- )er "!ter Water .. TOTAL
:
1#0 *%!ts 1175 *%!ts 100 *%!ts 1=// +#it$
:
Rs.1,#1,#75/Rs.3,673/Rs.200/R$.1%/%>=)*
I;. Oter Co#ti#,e#t Ex!e#$e$ 6Per Mo#t7: S".No. De$0ri!tio# 1. Pr!%t!%& tat!o%er+ 2. e"e)ho%e Posta" 3. Re)a!r a!%te%a%(es 4. *r!(at!%& o!" 5. o%s*a"e tores
Co$t 6R$.7 200/#00/2,000/450/2,500/-
6. 7.
otto% waste a"" too" for &e%era" )*r)ose
#. <.
$!rst !d ex)e%ses A%s*ra%(e of off!(e *!"d!%& showroo !&ht!%& a%d Ce%era" "ea%!%& of off!(e *!"d!%& e&a" fee *d!t fee rae"!%& a""owa%(e dert!see%t ex)e%ses da%(es TOTAL
:
Tot" Re0+rri#, Ex!e#dit+re 6Per Mo#t7: Perso%%e" Raw ater!a"s for 30 da+s @t!"!t!es 'ther ex)e%ses TOTAL
Rs.75,670/Rs.7,4<,760/Rs.1,#5,74#/Rs.1#,<50/: R$.1(%-(%1'&)*
10. 11. 12. 13. 14. 15.
;. 1. 2. 3. 4.
150/400/-
Tot" C!it" I#ve$t4e#t = !. $!xed a)!ta" !!. Work!%& a)!ta" TOTAL
:
450/700/600/#00/#00/4,000/3,000/2,100/R$.1%/()*
Rs.15,47,600/Rs.10,30,12#/R$.'/%>>%>')*
FINANCIAL ANALSIS : 1. Co$t o Prod+0tio# !.
ota" re(*rr!%& (ost
Rs.1,23,61,536/
!!. !!!. !!. .
:e)re(!at!o% o% a(h!%er+ > 10? :e)re(!at!o% o% Ce%era" f!xed assets > 10? :e)re(!at!o% o% *!"d!%& > 10? A%terest o% (a)!ta" !%este%t > 15?
Rs.3<,060/Rs.55,000/Rs.36,500/Rs.3,#6,65&%>//) *
TOTAL
'.
T+r# Over Per ##+4
+ sa"e of 1000 x 20x 300 x 2.33
=
R$.1%-%(%((()*
-.
Proit Per ##+4
R$.11%(1%'=/)*
=.
Net Proit
R$./%/'%1'')*
/.
Net Proit Rtio
.
Rte O Ret+r# :
>.
Fixed Co$t :
-.D/9 =-9
:e)re(!at!o% o% )"a%t a(h!%er+ :e)re(!at!o% o% Ce%era" f!xed assets
Rs.3<,060/Rs.55,000/-
:e)re(!at!o% o% *!"d!%&
Rs.36,500/-
A%terest o% (a)!ta" !%este%t
Rs.3,#6,65
40? of sa"ar+ 20? of other ex)e%ses 25? of )ower ex)e%ses TOTAL
Rs.3,63,216/Rs.45,4#0/Rs.5,45,625/: R$.1=%>1%/=()*
BreG*Eve#*Poi#t :
$!xed ost x 100
14,71,540 x 100
$!xed ost G Prof!t
/>9 14,71,540 G 11,01,245
