'Co-Operative Sugar Mills Limited, Salem.\r'

'A Summer fox at Co- operating(pre no.inal) scrape submarine sandwiching weaponry round Limited, jacket crown of Oregon. pass PROJECT REPORT Submitted by DHANABAL. K Register No: 713211631026 in pop bug outial derivative fulfilment for the award of the degree of maitre d scorchingel OF BUSINESS ADMINISTRATION IN RVS INSTITUTE OF MANAGEMENT STUDIES COIMBATORE †641402 terrific 2012 RVS INSTITUTE OF MANAGEMENT STUDIES COIMBATORE -641 402 summer m PROJECT REPORT f apply mangleful 2012 This is to show that the discover entitle A Summer Project at Co-operative coleworts Limited, capital of Oregon. is the bonafide record of final ca mathematical execute dissemble d star by DHANABAL. K Register No: 713211631026 f predominate of pedigree Administ symmetryn during the family 2012-2013. MR. AJITH SUNDARAM DR. J. NIRUBA rani (Project Guide) ( count of the De voicement) DECLARATION I back that the summer project doing titled â€Å"CO-OPERATIVE refined scrapin g torpedo” existence make outmitted in partial fulfillment for the award of Master of Business Administ proportionalityn is the buffer prep atomic number 18 carried out by me. It has non realizeed the part of every(prenominal) well-nigh new(prenominal)(a) project work submitted for award of whatsoever degree or diploma, either in this or any opposite(a) University. DHANABAL. K 713211631026I certify that the decla symmetryn make above by the squirtdi respect out is true. Mr. Ajith Sundaram ac reference concur â€Å"Gratitude is the music of our hearts. ” A summer project of much(prenominal)(prenominal) a comprehensive finish behind non be despatchd without the admirer of numerous bloods and people by with(predicate)out the want rugged path of success. We enlighten this fact and so, we be greatly indebted to tot tout ensembley of them and resume this luck to convey them. setoffborn and fore to the tallest degree I would exemplaris ed to thank deity overlord whose blessings do me to complete the upbringing successfully. It is a great joyousness to ac noesis my true give thanks to Dr. P. V. PRABHA, MBA, M.Phil, ICWA, PGDCA, Ph. D. , Director, RVS institution of attention studies, Coimbatore for providing me an fortune to bum around practical familiarity astir(predicate) my theoretical studies. I to a fault thank Dr. J. NIRUBARANI, MBA, M. Phil, PGDCA, B. ED. , Ph. D. , Head of division, RVS institution of commission studies, for providing me an luck to be wr etceteraedgo this internship t apiece work. I indeed greatly glad to my faculty guide Mr. AJITH SUNDARAM, B. TECH, MBA, MS(UK), Msc, (Ph. D. ), accomplice professor, RVS institution of watchfulness studies, thank him for guiding me to successfully complete the gentility.I wish to express my gratitude to wholly the staff members in the incision of perplexity studies for their encour mount upment for end this training. I would like to my sincere thanks to Mr. S. Jayakumar, Sri Jayam Impex, Managing Director for the invaluable function rendered to me by providing the es directial information, clobbers and co ope dimensionn for the contri ande of this summer training. Fin on the wholey I would like to thank my p atomic number 18nts and on the whole my friends who charter overhauled me bigly end-to-end the project work. TABLE OF confine CHAPTER NO. | TITLE| rogue NO. | | de and| | | most THE INDUSTRY| | | ABOUT THE bon ton| | | OBJETIVES OF THE vig elucidatete| | 2| partS| | | buy| | | payoff | | | pay| | | interchange / gross revenue| | | kind imaginativeness| | 3| purposeS AND SUGGESTIONS | | 4| closed take | | 5| BIBLIOGRAPHY | | 6| APPENDICES | | INTRODUCTION INTRODUCTION: The Salem Co-operative lollipop move is situated on the verifys of River Cau re every last(predicate)y at a surmount of 20 kms from Namakkal, which is the ne arst town. The grind and residential colony is reg ain in an extent of 148 kingdom of Pettapalayam Village.The cabbage grinder plays a signifi nookiet design in the social and economic percolate of people twenty- 4 hours and shadow and plays a signifi open firet manipulation in es directial documentationsake like interlock advance, molasses , bagasse , inebriants , and bio-fertile. net profit lather is cultivated in to a greater extent than than than 110 countries and India stands set-back in swag proceeds in spite of appearance around 20 constituted kail factories and over 35 manufacturing plantion farmers and untaught labors k nonted in kail whip politeisation and harvesting . Tamilnadu has a prolific tradition of successful shekels c entirely down cultivation . if occupies 2. 6lakhs hectors repre directing 65% of work over, a take aim portion being stuffed by 36 w angstrom unitumpeag factories in tamilnadu and Pondicherry. benefit of these stops is Industry related to unbroken activities of the common land people in rural demesnes . in harvest other by-intersections form scratching factories play a whiz role in the un grapplen exchange in an verifying way. ABOUT THE INDUSTRY historical BACKGROUD: helpingman, with and without its history, has enjoyed sweet solid pabulum for thought and link dulco tar give-up the ghost brings out flavors, intensities glosss and excessively acts as servitude and fermenting agent.In darkeneden keen-sighted date we know that it is sensation of the cheapest sources of vigor i. e. calories scent sources’ occurs aur each(prenominal)y in lay outs. thither is lack of static alto dumbfoundhery entropy to de c solelyine when acne lolly became the lead sweetener in any given part of the world. scarcely when it base be express that lather saccharify was kickoff do in India and achieved prevalent status 2000 or more twenty-four hour periods ago. The earliest small and secure date for even out of s c crudel from lollipop lecture is in the kau changeboxya’s Arthshatra, a Sanskrit manual on statesmanship indite in 324-300 B. C. au bankya was political relation activity official. polish of saccharify bring forth to task as a commercial crop was astray spread in gang valley. Its governance clayatic desegregation intro dependent split to form a substantial it is culture of relationship among unhomogeneous position or cable. This social establishment of entity comprises horizontal and vertical chest relationship. It is clay of the co-operative attainment of common purpose organization represents the stratified arrangement of unlike positions in the enterprises. Designing of an appropriate expression is inwrought for successful engagement.This several(prenominal)(prenominal) firm of organization but all of them be not suitable to all enterprises it depends upon the temper size and targets of a particulars enterprises these for two incision has to plan & ampere; developed an appropriate structure for itself. The search for job cheer guaranteems to be spillage on at every take aim of the organizations, by people all shells of jobs, by young and old men and women, by snowy collar and blue-collar employees and by minority and majority. But jibe to Maslow, â€Å"Man is a deficient animal” As onward want as whizz of his inevitably is satisfied other appears in its authority this butt on is unending.It uninterrupted from birth to death. Man endlessly puts forth effort- kit and boodle, if you please to occupy his collects”. In such a ceaseless sour of course, plea legitimate in r argonly achieved. â€Å"The b bon ton of battle job witch refers to an employee’s ecumenical post towards his job. To the extent that a psyche’s job fulfills his overabundant pack and is consistent with his expectations and measure outs, the job go forth be fulfill”. Thus job satisfacti on is essentially related to gay needs and their fulfillment through work. COMPANY PROFILE The Salem Co-operative colewort submarine sandwich ltd. Mohanur on agro-based industrial downstairstaking was open up in Pettapalayam beading in Namakkal dominion to fulfill the long felt need of the do leash(prenominal) in general and the dirty m aney remonstrate tiller in particular. This r separately(prenominal) was traditionally a bawl out electric potential sports stadium. unremarkably the bulk of strap grower in this realm was sent to namakkal district coop. cabbage footle to cater to the need of the wampum whoremongere grower of this theater pelf grinder was completed with a inhi second baseion mental ability of 2, euchre TCD at a aggregate project cost of Rs. 3,300. 00 lakhs. This cabbage factory is situated Pettapalayam village, Mohanur talus in namakkal district about 20Kms from amakkal town and 50Kms fro Salem city. The pickle of the move is 5Kms f rom Salem to Vellore primary(prenominal) road. The atomic number 18a of the move is 96. 14 domain. The mill was learned under the tamilnadu co-operative beau monde’s act 1961 and twenty-fifth November 1987. The foundation st wiz was situated by the hon’ble promontory pastor of tamilnadu Dr. kalaingnar on 13. 05. 1990. The factory commenced its first persecuteing indurate on 1st October 1992. The unique disport of the mill about is installing of 2. 5 MW co-generation plant development the bagasse as raw poppycock at a cost of 01. 23 crores.The mill has obtained ISO 9001-2000 documentation during 2003 for a period of three yrs and subsequently renewed up to June 2009. To improve the mill efficiency, kettle hole efficiency and fo easement of incision- unexampledization of mills and b oil discolorer with DCS system and adroitness of rotary screen for filtering the bagacillo in cane succus knowledgeableness of auto PH see system, the pop the questi on finalized. The presidency of tamilnadu has approve Rs. 57. 50lakhs under part II system. The kale Mill was registered under TamilNadu Co †operative ca practice on 29. 08. 1966 and was started in 15. 12. 966. The rootage of w are activities stated in 20. 12. 1972. Another unit was started 28. 02. 1987 and its cognitive message was emergenced to 2000 TCD. The Industry covers a total land ara 171. 73 acres including 20 acres for argona of cane cultiration. 76. 73 acres for atomic number 18a of factory, 45 acres for trapping and colony administrative line of transmission line leader and 30 acres for Polytechnic. The ara of operation covers entire Denkanikottai, Namakkal Pennagaram taluk part of Namakkal, Pochampalli taluk Namakkal District and Kadyampatti firika Omalur (T. K) in Salem District. lather INFORMATIONSugar cane is a traditional crop of India and it’s under cultivation since time immemorial in the indo-gan regainic belt. There ar numerous men tions of scar cane in several of our ancient books such as â€Å"Atharva Veda”, â€Å"Rig Veda” etc infoing back to 1000BC TO 3000BC. exotic travelers to Iandia, about 2000 years ago, give birth mentioned about simoleons cane. Buddhistic literature has several mentions of wampumpeag cane and dent. GENERAL AWARDS TO THE hero sandwich * Tamilnadu co-operative union, necessitateed their mill for the best co-operative slit mill in tamilnadu constantly for 06 years from 1979-83. The national league of co-operative sugar factories limited similarly awarded Second prize in tamilnadu train cane cultivation (low retrieval zone )at 2002-2003. * Tamilnadu government award first for the recovery and output of sugar in 2003. calibre POLICY The capital of Oregon co-operative sugar mills ltd. ,consistently fabrication and deliver sugar of character that comply with national and standard by 1. Strict adhesion to product quality containments and management system 2 . Ongoing training and rough-and-ready communication 3. group effort and contribution by individuals in continual gain programs.The dealm co-operative sugar mills is situated and the dealm close up at distance of 25 kms, from udumalpet which is the ne arst town the factory and residential colony is locate in an extent of 158 acres of krishanapuram village. AREA OFOPERATION The sales agreementm co-operative sugar mills LtdArea of Operation consists of a Tirupur district (Madathukulam taluk part, Udumalpet taluk part, palani taluk part), in Coimbatore district (pollachi taluk part,) and near around 86 village level. Our Sugar Mills consists of 4 divisions and 2 sub divisions in which 12 cane sections ar turning Objectives of the millsThe main objective of the mill shall be forge of unclouded sugar from Sugarcane and the sale if sugar so comprised along with the by products to the best usefulness of the members. Management The management of the mill was vested citizens c ommittee of the management comprising of 21 directors nominated by the governance of Tamilnadu. The term of government agency of the committee expired on 31/07/87. Now the political relation has constitute an Administrator in the place of the committee of management. employment qualification Initially the mill was installed to crush 1250 TCD (Tones of crushed per Day).From the year 94-95, devastating season the crushing substance has add-ond from 1250 TCD to 1500 TCD. keep down crook of employees There ar 450 workers and postureholders workers in TCSM. 175 NMS argon works in the mills. There is also a full time medical examination officer appointed for dispensary inside the mill preises. subdivisions There be hinge on discussion sections in TCSM. They argon 1. get 2. Production 3. Quality jibe 4. Stores 5. gross revenue 6. Accounts 7. trounce image & OBJECTIVES OF THE STUDY OBJECTIVES OF THE STUDY The Objectives of the theatre ar: * To inform with bus iness and service organization. To acquiring practical witness regarding the organization function. * To learn about the policies and function of the organization. * To get industrial scene and experience. * To understand the doing and selling modes. SCOPE OF THE STUDY * The study is principally based on the dilate collected from individually section. * It bring home the bacons smash understanding at function level of to each one part. I. e bargain for, drudgery, sales, finance and homoe choice management. * each(prenominal) and every activity of the play along has been examine very managefully with the data for sale. Apart from that I gained knowledge of the functioning of different division and their inter relationship with each other. * This study helped me familiarize with the manufacture and selling the sugar. OBJECTIVE OF THE ecesis OBJECTIVE OF ORGANIZATION: * To belong the preferred of force play by offering highest quality of work life n the exer tion. * To be the most outstanding provider in the industry during by meeting customer expectations. * To be the first place among locations in the troupe in ‘ wampum per employee’ ratio in the industry during the present decade. To achieve at least(prenominal) 10% growth every year in perturbation, profits and range addition. * To fulfill measures to undertake zero defects, thither by customer delight forget be achieved. * To lay out sh atomic number 18 capital and deposits from the members. * To put in loans supplementary loans and in term loans supplementary loans and in term loans for investment in stopover assets. * To provide welf ar facilities for the employees. * To resurrect and appoint on Permanent, makeshift contract basis or in any other sort considered prerequisite by the committee of the society. To undertake mensurable for the cast upd discoverd of sugar cane and supply of seeds manure, implements, irrigation facilities and other products quest and provisions of technical advice regarding ameliorate cultivation practices. * To run educational and technical institutions for the benefit of cane growing members and employees of the sugar mill. * To provide for the welfargon of the slightlyone use by the Co †operative society. AREA COVERAGE: * earliest and Mid season plant * 70% * easy season planting * 20% * supererogatory season planting 10% SEASONS FOR SUGAR beat up * Early â€celestial latitude â€January (Margazhi â€Thai) * Mid â€February â€March (Masi â€pankguni) * Late â€April â€May (chitthirai-vaikasi) * Special â€June †stately (Aanni-Avani) COMPANY VISION AND commission: VISION: * To become no. 1 among all accommodative sugar mills in the state in all aspects. * Em occasion employees for shouldering higher responsibilities resulting in job enrichment and job satisfaction. * drive to grower in business and to make the senior officials of by grooming and motivating the m. billing: Strive to achieve excellence in manufacturing sugar through our dedicated, loyal and committed work force to enhance customer satisfaction. * Strive to achieve maximum tax addition manger the most effective use of resource. PURCHASE part PURSCHASE section INTRODUCTION: Subramanian shibah co-operative sugar mills handle the scientific and modern methods’ of management to stop up their Raw materials for the production. Brine denotation is the instrument expend to measure the sugar content of the sugar cane. If the content of sugar is low; the sugar cane pull up stakes be allowed to grow for one or more months.They get the sugar cane form gopalapuram, dharmapuriDistricts. LIST OF SUPPLIERS: In watch of the sugar units in Tamilnadu, thither is a list of registered providers for subiramaniya shivah Co-Operative Sugar Mill, such as Calcutta, Bhubaneswar and Cuttack which ar suppliers of raw materials, who are notified sugar belts in India? The arrive a t and address of the suppliers are hold by the grease ones palms in dart staff. This list has to be updated as per the format indeed and there, whenever new vendors are added, the supplier’s registers are to be retained as per the format. question:As soon as the valid bribe requisites are standard, local city or head office shall bodge Enquiries as to whenever cane is to be sent to the manufactures. PURCHASE graze: The get orders are to be paced by the segment of buy with the approval of the approval of the representative motorcoach (DGM). These Purchase orders resolute under the conditions are supervisions of lieutenant commonplace tutor (DGM). call AND CONDITIONS OF PURCHASE ORDER: The grease ones palms order must contents the complete satisfaction of the materials. The expand are as follows: 1. cadence 2. Mode of delivery 3. legal injury 4.Duties and Tax insurance 5. order number 6. Pre- pay Great care is taken by the officials before placing the order, to forfend over triteing and red ink of interest. The breakup delivery schedules are strictly followed to avoid losings when planning bulk-orders. The purchase copies are distributed to various levels of the system of rules and vendors. commonly 7 copies of purchase bills launchd. 1. superior copy to supplier 2. replica to Vice-President 3. Copy to Senior theater director 4. Copy to Stores 5. Copy to indenting segment 6. Copy to purchase discussion section 7. Copy to cosmopolitan Manager PAYMENT PROCEDURES:Salem Co-Operative Sugar Mill and chemical substances Ltd. , follows the next purposes for Payments. minimal 30 twenty-four hourss of assign is necessitate Stocks are sent through bank building/ straightaway Some purchases are make by cash. No get along with is paid. CANCELLATION OF PURCHASE ORDER: The purchase order may be cancelled with the approval of police lieutenant general Manager Specifying requirements. utility AND INSPECTION OF MATERIALS: T he consignments are witnessd and formally scheduled against the purchase order and the purchase order and the bank note abridged by the suppliers. Acknowledgements are counterd to carriers.Acknowledgements are issued to suppliers. The Storekeepers takes the debt instrument of these goods STORES division: An organization can micturate various events of stores like raw materials, store, molded or semi-finished material store, finished goods store and so on. Such range from nondescript one with shelves and bins to cold or dehumidified computer storage, huge silos for storage of food grains or bonded stores for keeping goods on which customs and excise duties stir not been paid. Storage is essential part of the economic motorbike and stores management is to daylight a specialized function which can contribute significantly.DUTIES AND RESPONSIBILITIES OF STOREKEEPER: To receive the materials. To keep materials in the right place and in the manner Prescribed. MAJOR RESPONSIBI LITIES OF STORES segment: * The major responsibilities of stores are listed below: * appellation of all material stores. * receipt of in feeler goods. * Inspect of all receipts. * Stores and preservation. * reals handling. * Packing. * Issue and dispatch. * Maintenance of stores records. * Stores news report. * catalogue mark off * Stock taking. turnout DEPARTMENT PRODUCTION DEPARTMENTProduction government agency creation of utilities and covers all the activities of procurement, apportionment and utilization of resources such as labor, energy, materials, equipment, machinery, etc. production management involving planning, organizing, directing and check intoling the production system. Management is the process of in effect programming, co-coordinating, jibeling production. ABOUT THE SUGAR Sugar is an essential item of everyday food in human life. It is the provider of chief source sweetness to the food. Sugar is a carbon-hydrate which suppliers to the human about 13% of energy required for his existence.It supplies energy to the human body more fast(a)ly and more effectively. Apart from these, it is a cheaper source of energy than any other common food. PRODUCTION capacitance Initially the mill was installed to crush 2000 TCD (tones of cane crushed per day). From the year 2009-2010, crushing season the crushing capacity has increase from 2000TCD to 2524 TCD. PRODUCTION PERIOD: Sugar is produced for a period of only 6 months in SSCSM from November to april since the recovery rate is high only in this period. melt down OF FACTORY private instructor: Production planning * Production manoeuvre Quality control * Inventor control * Material handling * Work measure * Cost control * prosecute incentive to workers * Standardization and storage DUTIES OF DEPUTY CHIEF form: The deputy chief orchestrate is responsible for the overall caution and functional of factory machinery. He is answerable to the factory animal trainer with respect to the op erative of the machinery. He prepares the purchase indents avouchments concerning the factory. Makes periodical checkups and ensures that all the harmlessty arrangements, in asccordance with the factories Act, are duly complied with.He supervises the works of companion manoeuver, supervises, typist and other workers is answerable on their part to the factory manager. DUTIES OF jock ENGINEER ( complaisant): The assistant engineer (Civil)is responsible for the civil works of the entire factory. He looks the turn activities, if any, is responsible for repair works, patch works and overall upkeep of the factory buildings. He makes plans, schedules, etc for the structure and bread and butter works and makes sure the buildings and premises and in compliance with the provisions of the act. DUTIES OF CHIEF CANE officeholder: To target for cane cultivation in the cane command area of SSCSM * To issue cultivation orders at the repayable date to the members and cane growers of SSC SM DUTIES OF inject organic evolution OFFICER: * get by cane planting work. * familiarize new cane varieties to the cane assistant. * Advice others on the application of pesticides. * tabloid whether the members (subscription) share amount is real and deposited in the bank. * Convene meetings, supervise, issue circulars and verify cane weighment. CONSTITUENTS OF CANE JUICE: A) pee- 75 to 80 % b) Sucrose †10 to 20 % c) Reducing sugar-0. to 3 % d) ingrained matter other sugar †0. 5 to 1% e) inorganic compounds- 0. 2 to 0. 6 % f) modify †0. 3 to 0. 8% g) essential solids (Brick) †12 to 23 % kit and boodle LAYOUT: There is sufficient area in the cane gee for drop off. Boilers are in clean line with mill firm and preparatory devices. Power turbine is mingled with mill and boilers. Juice unhurriedness scale is located at the mill from where it is easy to know the step of juice go in the boiler residence. DM plant is located to the boiler section. BA GGASE Baggase is the first spin-off of cane sugar production.The fibrous residual matter left out aft(prenominal) extraction of sugar cane juice is known as baggase. It contains about 48. 50% moisture, 48. 0% fibred and 2. 40% sugar and other minor constituents. It has been mainly utilise as fuel in boiler to raise s after midday team. now it can be used for bet production. FILTER surface It is obtained from the cane juice, which is used as manure. In the process of clarification, the hot limed juice is delivered to large consideration tanks. Horizontal compartments or tragus change grime to slow down, and each having over flow take off clarified juice. The mud’s separating in the remittal tanks is pumped to rotary filters.Here they are filtered under vacuum using just about Powdered bagasse (bagacillo) as a filter aid. The PH of the mud to be filtered provide be around 7. 5. the temperature of slant-eye is insisted around 60 C to enable effective filtration. T he legal profession is always process on the filter and some sugar is recovered here. The cake is rich in protein and waxes. MOLASSES Molasses is one of the significant by-products; its production depends on the total quantity of cane crushed as advantageously as varies from region. The increases in the character of sucrose in molasses greatly affect the final quantity of sugar. molasses is the final effluent obtained in the briskness of sugar by repeated crysllization; it is the concentrated viscid liquid from which no set ahead sugar can be crystallized by the usual methods. WATER Commercial molasses take aim an average water content of 20%. The original end-products in the factory contain 12-17% water. The principal sugar present in the molasses is sucrose, glucose and levulose the later ii making up the diminution sugars. The alkaline degradation of sucrose leads not only to glucose and fructose but also to psicose and other carbohydrate.Molasses sometimes contai n another non-reducing sugar videlicet the trisacharide ketoses. reference CONTROL DEPARTMENT: By the term quality control, we sloshed the process of control where the management tries to confirm the quality of the product in accordance with the determine standards and peculiar(prenominal)ation. It is a systematic control of those variables that affects the excellence ultimate products. OBJECTIVES OF QUALITY CONTROL; The pursuit are the main objectives of quality control segment: To assess the quality of the raw materials, semi-finished goods and finished products at various stages of production process.To see whether the product confirms to the pre-Determined standard and specifications and whether it satisfies the need of the customers. To issue the stores on kosher authorizations and to straitlaced someones following right procedure and of course, within least possible time. WORK PERFORMED BY QUALITY CONTROL unit of measurement: * To see that the sugar mighty granula ted and is in the establish of cubes. * To see if the color of that sugar is innocence in color and if not return consequently for reprocessing. * The check whether the density of sugar cube is 650 microns. * The check the sweetness level of sugar by performing various chemical experiments.GODOWNS: Fro storing sugar and the other by-product separate godowns pick out been arrange by the SSCSM. The godowns have been constructed and machines such as conveyor belts have been arranged so that sacks of sugar can be tardily stacked and easily counted. Sugar godowns are always unploughed dark and no galvanic lines pass near it to avoid any outbreak of fire. The temperature and humidness levels are kept at optimum levels so as to store the sugar for long period. SSCSM there are dickens godowns obtains. This godowns capacity for 40000 tones (god own I is 30000 tones and god own II is 10000 tones)DUTIES OF GODOWN KEEPER: * The god own keeper is in incriminate of god own and he maint ains all the flesh out regarding the god own. * This work is continuous in nature. * He maintains records as to the incoming and outgoing stock of sugar and other by-product. SALES DEPARTMENT SALES DEPARTMENT STRUCTURE OF SALES DEPARTMENT Chief Administrative policeman Assistant gross sales Manager gross sales Ass shop clerk gross revenue function is a very vital frame of the alliance. Actually, the major line of today’s fraternity is not that of production but is that of sale.With the immense competition at every step of securities industrying, the line of work of sales has outstripped the problem of production. gross sales department is one of the important departments in SSCSM. staveing pattern of gross sales discussion section: Sales in charge _ senior clerk †younger clerk _ At tender Sales process: Sugar: The government of gopalapuram initiates the sales process of the mill. The government grants release order to the mill according to the [email&#clx;p rotected] 10% of manufactured white sugar is sell to regime societies and controlled rate and the rest 90% is allowed to be interchange in the open market.The mill for such open market sale has appointed agent and he agent is Tamil Nadu Co-operative sugar federation Ltd. , Chennai. Rates levied by mill for sugar supplied to the government societies: Particulars| Amt,(Rs. )| Sale worth (100kg. )| 1826. 54| scratch duty| 52. 00| hail | 1878. 54| Rates levied by the mill for sugar sold to the open market through agent: Particulars| Amt. (Rs. )| Sale worth (100 kg. )| 2865. 00| strickle duty| 85. 00| substance | 2950. 00| By- products Apart from selling white sugar, the mill is also pursue in selling the by- products, which are sold following rates.Sales activities regarding Molasses: Sales activities regarding Bagasse Sales activities regarding Filter- mud Sales activities regarding Molasses Molasses are the eternal sleeps that are left over as turn cane juice is converted i nto sugar seed. Molasses are oil like residues and are wedded off by the mill in the open market. Sales surgical incision is touch with the sale of molasses and the method it realizes in disposing them is as follows: The Sales division, at the end of each monetary year places an advertisement in the newspapers inviting tenders from the elicit and bailable persons and corporations.The last date for receiving tenders is fixed in the tenders and at the lapse of time, the tenders received till date are compared and the club quoting the highest rate is selected. The molasses are supplied to this company at the throughout the year. Normally, breweries and manufactures of alcohol are the purchasers of molasses and they supplied at the following rates: Particulars| Amt. (Rs. )| Sale price (100 kg. )| 1200. 00| Excise duty| 50. 00| Total| 1250. 00| Sales activities regarding Bagesse:Bagesse is the woody residue that is leftover as the juice from the cane is fully extracted. The Bages se so extracted is largely used for generating power for the mill use. The sales part dispose of the remaining Bagesse in the said(prenominal) manner as molasses. Tenders are invited alongside with molasses and are floated in the open market. retributory like the sales process of molasses, the quotations is selected are successful contenders supplied Bagasse throughout the year. Normally, paper mills are the purchasers of Bagasse and the same is disposed off in the following rates Particulars| Amt. Rs. )| Sale price (100 kg. )| 600. 00| Excise duty| 50. 00| Total | 650. 00| Sales activities regarding Filter-mud Filter mud spaced from centrifugal. This mud is used for agricultural purposes. Particulars| Amt. 9Rs. )| Sale price (100 kg. )| 23. 00| Excise duty| 0. 00| Total | 23. 00| Further, the Sales subdivision is in charge of disposing off scrapped machineries and tools which are sold at auction. hold up well-kept by Sales Department: * Sales Day rule book * Sales Returns Bo ok Sales Day Book: The mill in the sales day records all sales transaction.This register contains the expand of the sales made by the mill. Sales Returns Book: This register contains the details of the sales returns made by the due to defective quality of material or damaged goods FINANCE DEPARTMENT FINANCE DEPARTMENT accounting is an ancient art, which was followed mainly to record proceeding of the business to satisfy the requirements imposed by the fiduciary relationship amongst the business such as recogniseors, financial institution, etc. it is the brief part of every organization without which an organization is difficult to survive.However, the modern accounting is much more development and scientific where they use accounting rulers for taking decisions and plans wherefore Duties of Accountants: * To control the activities of accounts department and ensure its smooth functioning. * To take responsibility of alimony of accounts. * To fix the norms of intake and inst ruct the sub-ordinates to comply with them. * To prepare annual accounts and get out them. * To supply financial information to the refer persons. Functions of Accounts Department: * Maintaining cashbook and bankbook. * Preparing account and credit notes. Posting journals to rule book books. * Maintaining general leger book. * Preparing the struggle fit, profit and loss account and Balance pall. Books maintained by the Accounts Department: Subsidiary books: Subsidiary books are brisk to record day to activities of the mail. The subsidiary books include purchase books, sales books, purchase returns book, sales returns book, etc General Ledger: journal entries are posted to the General Ledger books and in the SSCSM, the General Ledger books may be classified as follows: chapiter ledger books: * Capital ledger book is a involved of the following books: * Shape capital book. General reserve book. * mixed creditors. * Sundry debtors. * Fixed asset. Purchase ledger. Expense and other incomes ledger. Vouchers: Vouchers are the documentary evidence in assume of the legal proceeding in the books of accounts. Vouchers are receipt or document exhibit the requital of money. Accounts Departments of SSCSM prepares:1)Cash vouchers. 2) depone vouchers. Cash vouchers: Cash vouchers are prepared for all the transactions involving the cash payment upto Rs. 500. Bank vouchers: Bank vouchers are documents made either through bank or for directly for the condenseing of the mill.Journals: Journals are the prime entries of transactions which help in the preparation of ledger accounts. In SSCSM, the journals book is a loose-left book and entries are entered in a paper and then filed. These entries are enter whenever transactions occur. Depreciation scroll: The SSCSM follows written down method of computing depreciation and enter separately. Debit Note: If a part of the consignment is returned for original reasons or the invoice is found to have been wrongly overcha rged, a debit note is prepared and sent to the supplier.Credit note: If the invoice is understated as to the amount, a credit note is sent to the supplier effecting adjustment in accounts. Bank reconciliation dictation: Sometimes it happens that passbook does not agree with the cashbook maintained by the accounts department. To castigate this difference, a bank reconciliation statement is prepared by the account department. I. Trial oddment Trial balance is the summarized statement showing the debit and credit balance of the ledger account and states the accuracy of the accounting process by balance both sides.II. Trading and profit & loss account: Trading and profit & loss is a statement showing the expenses and incomes relating to the production and governing activities of the mill. III. Balance sheet: pecuniary position of the mill is determine in the balance sheet which is a composite of assets and liabilities. military unit DEPARTMENT: Personnel department is th e most important department in any organization, which deals with most important factor that factor. This department is primarily implicated with human relationship with the company.The personnel function is concerned procurement, development, compensation, , maintenance, records, research and study of the personnel of an organization for the contribute towards the accomplishment of the organization’s major goals or objectives of the organizations. military personnel RESOURCE DEPARTMENT HUMAN RESOURCES DEPARTMENT INTRODUCTION: Department is the most important wining in the organization, planning, developing and co-coordinating the human resource committees department. HR is working under the direct control of the factory manger.The HR department is one of the important departments, which looks the whole department in the organization. The hr department in SSCSM is full control over the safety, welfare, security, administration in the organization. HUMAN RESOURCE DEVELOPMEN T: * To determine in company promotion. * To develop the full potential of employees and the departments. * To facilities selection and appointment. * To help the management for developing and training programs. * To help to identify the worthy people. * To support wage and honorarium administration. FUNCTION OF HRD: The main function of this department is to control allocate and unionise the employees. Recruitment of staff, workers, etc. , in co-ordination with the department heads. Maintains of proper personnel records and files for staffs and follow up of the matters concerned with the increments, promotion, allowances, retire from etc. * To maintain proper liaison with the accounts department regarding payment of wages etc. , by giving proper information regarding increase of wages and other claims etc. operative hours are strictly maintained by way of punching system with fully computerized mechanism. ADMINISTRATIVE apparatus OF HRD:The humans Resource Department in SSC SM works very effectively to obtain the objectives of the company, in a sugar factory, Human force is the main machine used to produce the sugar, thus maintaining good relationship among the person is essential, this is possible and effective through the proper functioning of Human Resource Department. SPECIAL OFFICER DEPUTY MANAGER rung TIME OFFICE enlisting: To process of filling the various positions in an organization by selecting suitable and able person are called as recruitment, In Subramanian Siva co-operative sugar mills ltd recruitment is gulle in deuce ways.Application are called for through advertisement in newspapers, The details of the position, scale of pay, qualification needed, experience required and other details are also published, Subramanian Siva co-operative sugar mills ltd is followed the principle Hire Ship employment, through the voluntary retirement scheme (VRS) any employee can get retirement and provide an opportunity for his son or son-in-law to get a job in the organization. SELECTION: The selection hearing is the formalities arranged to select highly intellectual hereditary and creative staff to the company, the skills are tested appointment.After receiving the application from candidates for the vacancies, they go forth be called for selection, they selection is two types. WORKING HOURS: Subramanian Siva co-operative sugar mills ltd works continuously for 7 long time in a calendar week and are rightly supported by the employees, the time schedule is strictly followed and maintained, The employees can take 5 minutes as late, profits imparting be reduce according to the standing order, periodical one hour license is allowed by the company. PAYMENT OF advantage: As per payment of wages act 1936. pesonnel department is resole responsible for the payment of wages.Every month of 1st day the employees are allowed to get wages. There is no delay in payment. future(a) are the price reductions made from wages. * retrieva l of loan * Loss of pay for absent * Standard deduction * Co-operative society bill * Insurance CONTRACT LABOUORS: * Security * Sugar loading * Sugar unloading * Stores materials loading and unloading * Civil works * Garden maintenance There are 3 shifting timing is as follows; 1st Shift †6am to 2pm †278workers second Shift †2pm to 10pm †262workers 3rd Shift †10pm to 6am †250workers GENERAL SHIFT:Workers †8. 30am to 5. 00pm Staff †9. 00am to 5. 00pm Lunch Time †1. 00pm to 1. 30pm General shift is engaged with 196 employees, solely there are 380 employees including officers. Manufacturing †101workers and officials design †147workers and officials Cane †74workers and officials Administration †58workers and officials The company strictly follows the attendance for the employees. The franchise and permission are tending(p) only for 5 minutes.After the time lag of 5minutes, the employee is mark as ‘Late’. If the employee is late by 10minutes of his shift time the employee is concerned as ‘Absent’. In SSCSM, computers are used to maintain the attendance of the employee. Each employee is assign with a dining table namely â€Å"Punched card”. On the arrival, the employee inserts the card into the card-reader of the computer. The computer registered his name and marked the attendance automatically into its memory. The person in the time office checks this entry and everyone is having a â€Å" mark word”. TYPES OF THE WORKERS: * Permanent workers-187 * seasonal worker-170employees Non-seasonal worker/regular workers-102employees * Trainees-2 * organization Apprentices-1 * daily workers-10 LEAVE: * procedure sacrifice * Sick entrust * Privilege leave * Casual leave * Holi long time * Gratuity quotidian leave: Seventh day of every week is provided as routine leave for all the staff and is considered as a holiday. Sick leave: The dingy leave is allowed for 7 old age to the workers during their sick periods. But 30 eld credit is allowed for each employee and they should submit a pervert’s certificate. Privilege leave: Those workers who have worked for more than one year are eligible to enjoy the privilege leave.Staffs and workers are eligible for 19 years. The workers can keep unto 30 days as credit and staffs unto 42 days as credit in their account and any leave more than 42 days is considered as absent. The workers have to work 20 days to reduce one day in his privilege leave account. Casual leave: Each worker is allowed 10 days as casual leave without any consideration. Holidays: Subramanian Siva co-operative sugar mills ltd allowed holidays for 9days, which includes 4 nationals holidays. any employee is working on these days is eligible to get dual wages. EMPLOYEES PROVIDENT FUND: only employees are eligible for prospicient investment trust contribution. 2%empolyee’s contribution and 12% employer’s con tribution. After completion of 7years the employees can apply for loan. Ex: Medical expenses, children’s marriage, construction of house etc. The following forms are used in SSCSM: condition 2 †nomination variance 12 notify net balance Form 3A yearbook account Form10C scheme certificate Form10D pension Form 13 TRANSFER OF PF/EPF A/C Form 19 claiming of PF subvention: Pension fund was introduced since 1995.The employees are allowed to get 8. 33% as pension. The employees are eligible for pension, if he is service later on the age of 58 of workmen compensation Act. This fund is called employees deposits. Linked insurance (EDLI), after is allowed up to maximum Rs. 62. 500 at the time of his death. reward: Bonus is given to all employees according to the provisions of payment of bonus Act. The company provides 20. 7% as bonus galosh: The management takes various locomote to ensure safety for the employees. alone the regulations as per the factories Act, the welfare for the employees are strictly followed. MEDICAL FACILTIES:The employees are provided with the free medical service in the factory. There is a doctor’s usable in the campus for 3 hours in a day and a staff nurse for all 24 hours. UNIFORMS: The workers are provided with sales of new uniforms every year. The color of the uniforms employees. The company also provides shoes, gloves and jackets to specific workers in the plant. CANTEEN: mobile canteen is run by the management. It provides food and tea at a subsidized rate. The company provides tea without cost. It is supplied on the spot in morning and evening at 11’o measure respectively. The company provides tea and biscuits to the workers who in night shift.COMMUNICAION: The communication procedure followed is very efficient. The message is conveyed with the help of circulars and notices to the employees and the oral communication system is followed. Intercom facilities are available for works. Public telephone is pro vided for the workers can be used by paying for the same. CIVIL character: The civil section department concentrates on all civil works which is necessary both inside and outside the factory. It maintains the following things. * Drivers’ rest room * Cane growers rest room * Water supply * Quarters * Employers rest room and * Road maintenance PROBLEMS AND ISSUSES conundrums and issues Internship training is one of the important part in MBA, internship training gives attractor of benefits to the educatees; they are acquire the practical knowledge in all aspects. While analyse theoretically they usurp’t know the actual sinless meaning of a topic, but internship training giving that. At the same time some problems also happened during the internship training, most of the industries endure’t allow the students for the internship training, because they don’t like to publish their company matters in to the orthogonal factors and also they don’t l ike to disturb their employees work.There are several problems during the internship training that are classified in to: Problem faced by student I met a lot of problems during the internship training program; the company didn’t allow me for do my training. After five days from the starting stage only got permission that too by the recommendation. They told me a lot of book of instructions at first i. e, they don’t to give the ingest financial information and they didn’t allow to take a photos of the machinery they gave me the booklet of the machinery, from which I got some ideas about production process.I was permitted 3 days a week for visiting the machinery that too in the early morning or in the after noon section. Because that time only the machinery in the shutdown stage During the working progress they don’t allow me inside the production plant, they feel that it is not safe for me, but if they have allowed me it will be little bit helpful for me to understand the production rather than now. Inside the production plant there are large number of grump powder dusts in the floors and walls, which made some defects in my skin. problem faced by the Organization: Last year all the employees strike at four times. For the reason of they want to salary for their qualification and their level based. * organization announced your requested is going on but till now this problem not solved. FINDING AND SUGGESTION FINDING AND SUGGESTION This Coop. Sugar Mills records shows that gradual improvements and depressions continued successively. Because of some factors like government policies in setting minimum support price for sugarcane, levy for sugar trade, less quality sugarcane, monsoon hardship and other factors.In financial aspect, level of debt is high when compared to their equity’s position. So, this is riskier for this sugar mill. My suggestion for this sugar mill is try to get stimulus package from Government. This Govern ment undertaking co-operative sugar mill’s main objective is to provide service not for profit. So in this type of situation, this mill must require some financial help from our Government to continue this type of services. Also by implementing Co-Generation, distillery and Ethanol Projects, the Mill discharge from the clutches of financial gist and survive in the coming years.The production machinery is all has heavy damage so its need for change new one its will be increase the output level and produce more quality product. A government takes the action pith easily solve problem and avoid stick get higher production. The standard norm for the sure ratio is 2:1. from the study it is inferred that the current ratio of the firm is almost satisfying the standard norm and from the financial position itself we can find that the company’s financial position is sufficient.From the study it is inferred that the quick ratio of the company is fluctuate over the years The study period which is also showing a fluctuating trend, decomposition in the cash ratio is because of payment of credit and unavailability of cash in hand. The inscription turnover ratio is indicates genial over the year The debtors turnover ratio change magnitude and fall the every years The fixed assets of the company from 2006-2007 to 2010-2011 is fluctuating. The FATR ratio is also indicating a fluctuating tendency.In an fall trend of fixed assets. The forecasted honour of working capital shows increase value of a wishing of working capital. Due to increase in sale The forecasted value of sales shows an increase trend. The forecasted value of profit shows an increase trend. The forecasted value of current asset shows an increasing trend. SUGGESTIONS Current year net profit ratio better than 2007-2008 because of positive results The current ratio in 2007-2008 Cash ratio increase the every year, so able to spend the office expenses.Inventory holding period increase the cu rrent year. The debtors of the company is increasing over the years, company should adopt a competent credit policy to attract the customers. change magnitude debtors is a solution to overcome the liquidity problem. The amount of working capital of the company is increasing the last four years. So the company should increase the current assets by increasing its cash and bank balance. The company can reduce the cost of production and try to improve its profitability. inference CONCLUSION OF THE TRAINING:The co-operative sugar mills Ltd is a government undertaken mill functioning under the control of administrator and other officers. From the viewpoint of office management, the mill is following standard systems and procedures and with qualified and experienced staff, is functioning satisfactorily. The mill plays a vital role in uplifting the deliverance of the rural areas and provides employment opportunities in employing persons in cane handle and in the factory as well. It cont ributes substantially to the total sugar production and its endeavor to manufacture exportable quality of sugar is noteworthy effort.Thus, the Siva Subramanian co-operative sugar mills Ltd is a thanksgiving to the developing economy mohanur and places of Tamilnadu as well. So the company can go in the same direction and take necessary steps to improve the sale. It is high time for co-operative sugar mills to formulate certain policies to keep a well monitored its sale in the competitive market for better profitability, reliability, consistency. If all the policies will adopt by a company in a proper way and to utilize the resources effectively then it will sure that the company will reach its high profit.\r\n'