inplant report on ANITHAA COTTON MILLS (INDIA) PRIVATE LIMITED

A REPORT ON INPLANT TRAINING WITH REFERENCE TO

ANITHAA COTTON MILLS (INDIA) PRIVATE LIMITED

Submitted to

ANNA UNIVERSITY

COIMBATORE

For the award of the degree of

MASTER OF BUSINESS ADMINISTRATION

Submitted by

A.AFSAL AHAMED

Reg No : 098001185001

Under the Supervision and Guidance of

Ms.K.UMA MAHESWARI.B.Com.,MBA.

Lecturer

RVS FACULTY OF MANAGEMENT

KUMARAN KOTTAM CAMPUS

KANNAMPALAYAM

COIMBATORE – 641 402

AUGUST - 2010

BONAFIDE CERTIFICATE

This is to certify that the Inplant training report submitted to Anna University

Coimbatore in partial fulfilment of the requirements for the award of the degree of MASTER

OF BUSINESS ADMINISTRATION is a record of original research work done by A.AFSAL

AHAMED during the period June 2010 to July 2010 of his study in RVS FACULTY OF

MANAGEMENT, Kannampalayam, under the supervision and guidance of Ms.K.UMA

MAHESWARI.B.Com.,MBA and the training report has not formed the basis for the award of

any Degree/ Diploma/ Associateship/ Fellowship or other similar title to any candidate of

any university.

FACULTY GUIDE DEAN

Viva-Voice examination held on__________________________

INTERNAL EXAMINER EXTERNAL EXAMINER

Date:

Place:

DECLARATION

I, A.AFSAL AHAMED hereby declare that the In plant training report submitted to

Anna university Coimbatore in partial fulfilment of the requirements for the award of the

degree of MASTER OF BUSINESS ADMINISTRATION is a record of original and independent

research work done by me during June 2010 to July 2010 under the supervision and

guidance of Ms.K.UMA MAHESWARI, LECTURER, RVS Faculty of Management,

Kannampalayam and it has not formed the basis for the award of any Degree/ Diploma/

Associateship/ Fellowship or other similar title to any candidate of any university.

Date: SIGNATURE OF THE STUDENT

Place: A.AFSAL AHAMED

AKNOWLEDGEMENT

I wish to express my hearty thanks to MR.D.NAGARAJ, MANAGING DIRECTOR,

ANITHAA COTTON MILLS (INDIA) PRIVATE LIMITED for granting me permission to do the

project work in his esteemed organisation.

I humbly express my profound thanks to MR.A.SEKAR, GENERAL MANAGER,

ANITHAA COTTON MILLS (INDIA) PRIVATE LIMITED for his constant encouragement and

support during the tenure of my work.

I express my wholehearted gratitude to our Honerable chairman of RVS Trust

Dr. K. V. Kuppusamy and Managing Trustee of RVS Trust Thiru. K. Senthil Ganesh, MBA,

M.S., for allowing to develop the project in their institution

I am extremely thankful to Dr. Y. Robinson, M.E, Ph.D, Director, RVS Educational

Trust’s Group of Institution, Kannampalyam and to Dr. B. Adalarusu, M.B.A., M.Phil,

P.G.D.P.M.I.R, H.D.S.E, M.I.S.T.E.,Ph.D, Dean RVS Faculty of Management,

Kannampalayam for giving me the wonderful opportunity to feel the corporate experience

through this project.

I am deeply indebted to my faculty guide (Guide Name & Qualification) for his/her

scholarly guidance, valuable suggestions and encouragement throughout the duration of

this project.

I also express my gratitude to the respondents, Parents, and dear friends without

whom the project would not have been successful. Above all, I wish to thank the almighty

for giving courage and wisdom to take up this project and complete it successfully.

A.AFSAL AHAMED

CONTENTS

S.NO PARICULARS PAGE NO

I

CHAPTER I – INTRODUCTION

1.1 Introduction 1

1.2 Introduction to the Company 1

1.3 Industrial Profile 4

II

CHAPTER II – DEPARTMENTS

2.1 Production Department 7

2.2 Human Resource Department 34

2.3 Marketing Department 39

2.4 Finance Department 47

2.5 System Department 58

III CHAPTER III

Findings and suggestion 62

Conclusion 61

Bibliography 63

INTRODUCTION

PERIOD OF TRAINING:

I have undergone summer institutional training in Anithaa Cotton Mills (India) Private

limited for a period of 47 days

AREA OF TRAINING:

During the training period I have visited various departments;

• Production Department

• HR Department

• Finance Department

• Marketing Department

• System Department

We will see this department and functions briefly.

Profile

We, ANITHA TEXTILES, is one of the most illustrious names in the manufacture of Hosiery

Yarn. Dealing in Hosiery Yarn, the company has gone from strength to strength in its long

period of existence. We are one of the leading hosiery yarn suppliers in tirupur. We have

highly qualified & competent manpower and latest machinery. Our main strength lies in latest

machinery, coordinated work-system and latest management skills. It not only helps us to

survive in a healthy manner but also constantly thrive in the competitive market. The

manufacturing process is geared as per customer requirement of specifications and delivery

schedules.

Industrial Profile

M/s. ANITHA TEXTILES

# 10, Bridgeway colony Extension

Lakshmi nagar,

Tirupur - 641 607

Tel : 0421 - 2235345, 4333902, 2249194

Fax : 0421 - 2208903

Email : [email protected]

Contact person

Mr.A.Sekar

(Mobile : 98422 40827)

Mr.Elangovan

(Mobile : 98427 46633, 93630 46633)

Our products

our products have been highly praised by the customers. Our manufacturing unit is capable to

synchronize with international standards by the virtue of our product specifications that

includes manufacture of Hosiery Yarn.

We are dealing following hosiery yarns

PARTICULARS

COUNTS

NAME OF THE

MILLS

Polyester/Cotton 10's to 40's GPI, Ayyanar Mills,

Indorama,

Nishakishan SPG.

Mills, &

Parasurampuria

SPG. Mills

100% Polyester 10's to 40's Rohith Mills,

Rajaguru, BRT,

Mothi, Ragav

Industry &

Pallipalayam

100% Viscose 20's to 40's Rohith Mills,

Rajaguru, BRT,

Mothi, Ragav

Industry &

Pallipalayam

100% Cotton dyed

yarn

All colours IMCO

100% Polyester All colours IMCO

dyed yarn

P/C dyed yarns 10's to 40's

(All blend &

all counts)

Mahalakshmi dyed

unit

Filament yarn 80, 150 & 200

denior

Jigme poly tex

Spantex yarn 20 denior &

40 denior

Acelon

100% cotton 10's tyo 40's

(All counts)

IMCO & K.P.R. Mills

100% cotton 2/56 combed

& 2/60

combed

(Gassed &

Thanjavur, Jaya

vilas & Arun

Textiles

Plain)

Slub yarn 10's to 40's Thambi Modern

SPG. Mills, NRU &

Amarjothi

SPG.Mills

Cotton / Viscose,

Melange & Colour

Melange

10's to 40's Priyadarshini SPG.

Mills & Arun kumar

SPG. Mills

PIMA cotton 20's, 24's,

30's, 40's,

50's, 60's,

80's & 100's

2/40, 2/50,

2/60, 2/70,

2/80 & 2/100

Jayajothi SPG.

Mills, Super SPG.

Mills & Prime

Textiles

PRODUCTION DEPARTMENT

The main function of production department is spinning the gained cotton into yarn

of high quality conversion of raw varieties fine yarn of different counts like into 60’s Combed

Hosiery/red label, 60’s Corded Hosiery/Auto spilled 2 combined yarn one Noilet label, etc. in

export quality.

The production of yarn involves various processes. The raw material said to be Cotton is

taken in bale form and then the visible impurities are removed by picking process and

mixing process takes place. It is taken into the blow room for opening and cleaning and

marking it into a lap form. After this, Carding process is done for removing mixture

impurities and made in to a thread according to the required thickness. In Silver and Ribbon

lap doubling, parallelization and making into lap form are done. In comber process fiber

parallelization is improved and naps and foreign matters are removed.

Again fining the Silver and removing looks in thread is done. The fine yarn is

produced by simplex and ring frame method. The faulty yarn is removed by using electronic yarn

cleaner. After all the process are done the long length of yarn is packed in good condition.

The length of the yarn is usually measured in yards.

PRODUCTION DEPARTMENT CHART

PRODUCTION DEPARTMENT LAYOUT

PROCESS FLOW

Blow Room

Carding

Breaker Drawing

Production Manager

Supervisor

Workers

Finisher Drawing

Simplex/Roving

Ring Spinning

Auto Cone

Conditioning

Packing (Bags)

BLOW ROOM

INTRODUCTION:

The Blow Room is the first stage or first process in the short staple spinning. The name “Blow

Room” is given to this stage because of the “air” that is commonly used during this processing of

fibers. Here in Anitha textiles we use 3 different types of cotton as a feeding material (Bima, Nayab

& Brazil). Total input of raw material is 150 bales in 24 hours.

FUNCTIONS OF BLOW ROOM:

� Fibers Opening

� Cleaning of fibers

� Mixing/Blending of fibers

� Preparation of feed for next stage

BLOW ROOM MACHINERY:

In Blow Room all above functions have to be fulfilled for this purpose various different types of

machines are used.

� CHINESE AUTO PLUCKER

� RIETER MULTIMIXER

� B11: CROSROL MUTLTIMIXER

� 3-ROLLER WITH MULTI MIXER

� DOUBLE MAGNET HEAVY PARTICLE SEPARATOR

� TOWER FEED UNIT # 1


� LOPTEX


� VISION SHIELD

� DUSTER

BLOW ROOM SETUP:

� Type 01 = Nayab (Pakistani) Cotton bales.

� Type 02 = Bima (American) Cotton bales.

� Type 03 = Brazil Cotton bales.

MATERIAL FLOW OF NAYAB AND BIMA COTTON (TYPE 1 & 2):

� Input = Bales of Cotton Fibers

� Output = Small Tufts of Cotton Fibers feed to the Carding Machine.

1. Cotton Bales

2. Manually Feed in the Plucker

3. By Air Pressure fibers move to Argus

4. By Air Pressure fibers move to Multimixer

5. Material Fan

6. B11

7. Argus

8. 3 roller multimixer

9. Heavy particle

10. Tower feed # 1 (condenser)

11. Tower feed # 2 (fine opening)

12. Loptex

13. Tower feed # 3 (wire beaters)

14. Vision Shield

15. Duster

16. Transport fan

• In Blow Room, fibers are moved from one machine to another machine with the

help of “Air Suction” produced by Condenser.

1- CHINESE AUTO PLUCKER:

Name : Auto Plunker

Make : China

Model : 1993

Auto plunker is a process in which cotton fibers are open automatically, there are two

numbers of machines installed and the speed of auto plunker blades is 450rpm. Its maximum

production is 420 KG/HR. Usually it takes 1 hour to open 5 bales and its maximum loading capacity is

2500 kg.

2- RIETER MULTIMIXER:

Name : Multimixer

Make : Rieter

Model : 1993

It is used to properly mix the fibers of different bales. In multimixer the fibers are feed into

individual chambers of the machine. The fibers coming out of the each chamber are taken to a

common lattice or conveyor belt that takes the material to an intermediate chamber with the

help of an upright lattice. From here the material passes through a delivery section to the next

machine with help of material fan.

3- B11: CROSROL MUTLTIMIXER:

Name : Multimixer

Make : Crosrol

Model : 1993

It is used to clean the fibers and relies on the use of single beater roller having its surface

covered with spikes and its beater speed is 500 rpm. It maintains certain pressure of 400 PSI. In

B11 the fiber material enters from one side due to a suction effect produced at the other side of

the machine. And high speed spike beater rollers open the fibers and the trash, dust and other

contamination in the fibers fall down due to gravity and get collected into the waste box which is

later removed by air suction and sent into the waste room. Clean fibers move to next machine

by air suction pipes.

3-ROLLER WITH MULTI MIXER:

Name : Multimixer

Make : Crosrol

Model : 1993

It is used for opening and cleaning purpose of cotton fibers. Its maximum production is 500

kg/hour, it remove 0.6% of trash.

4- DOUBLE MAGNET HEAVY PARTICLE SEPARATOR

Make : Crosrol

Model : 1993

The heavy particles separator removes the heavy particles like metal, plastic, wood, etc. It is

very important to remove these heavy particles before processing of fibers because at high speed

beaters or rollers, these can generate spark resulting in the fire which can cause severe damage of

machinery and raw material.

5- TOWER FEED UNIT:

Name : TF unit

Make : Crosrol

Model : 1993

There are 2 machines installed before separation of fibers and 1 after the separation. It has

leather beaters with a speed of 180rpm and its feed roller diameter is 100mm with a speed of 60rpm

its beater speed is 900rpm each. Its main purpose is opening and cleaning of fibers with a production

of 500kg/hr and it remove 0.2%of trash.

GAUGING

Feed roller & top beater 6 mm

Beater & feed roller 5 mm

Beater & grid bars 23 mm

6- VISION SHIELD:

Nowadays Vision Shields are the main part of all modern blow Room machines to remove

the different color material in the fibers which can influence the quality of yarn and can also affect

the dyeing process. In vision shield, five lights on both sides and two cameras are fitted which

detects any color variation of material. If any color variation in the fibers is found, the nozzles fitted

on both sides of vision shield removes the selected portion of the fibers.

7- DUSTER:

In this stage the remaining dust and other contamination in the fibers are removed from

cotton fibers and then sent into carding department.

MATERIAL FLOW OF BRAZIL COTTON (TYPE 3):

� Input = Bales of Cotton Fibers

� Output = Small Tufts of Cotton Fibers feed to the Carding Machine.

1. Cotton Bales

2. Manually Feed in the Blendomat/Uniflock

3. By Air Pressure fibers move to Mixing Condenser

4. By Air Pressure fibers move to Multimixer

5. Material Fan

6. Auto Blender

7. Material Fan

8. Maxi flow

9. Argus

10. Tower Feed

11. Fine Opener Point

12. Loptex

13. B 5/5 # 1 and 2

14. Deduster

15. Carding department

1- UNIFLOCK:

In Uniflock cotton fibers are open automatically and then send to the next step through air

suction pipes, its maximum production is 420 KG/HR.

2- MIXING CONDENSER:

It is used to mix the fibers of different bales. The fibers coming out of the condenser are

move to the mutimixer through a delivery.

3- MULTIMIXER:

It is used to properly mix the fibers of different bales. In multimixer the fibers are feed into

individual chambers of the machine. The fibers coming out of the each chamber are taken to a

common lattice or conveyor belt that takes the material to an intermediate chamber with the help

of an upright lattice. From here the material passes through a delivery section to the next machine

with help of material fan.

4- AURTO BLENDER:

It is used to clean and open the fibers and relies on the use of leather beaters roller having

its surface covered with spikes. And high speed spike beater rollers open the fibers and the trash,

dust and other contamination in the fibers fall down due to gravity and get collected into the waste

box which is later removed by air suction and sent into the waste room. Clean fibers move to next

machine by air suction pipes.

5- MAXI FLOW:

In maxi flow the fibers are opened and cleaned and the dust particles are removed.

6- ARGUS:

The Argus is used to removes the heavy particles like metal, plastic, wood, etc. It is very

important to remove these heavy particles before processing of fibers because at high speed beaters

or rollers, these can generate spark resulting in the fire which can cause severe damage of

machinery and raw material.

7- TOWER FEED:

Name : TF unit

Make : Crosrol

Model : 1993

There are 2 machines installed before separation of fibers and 1 after the separation. It has

leather beaters with a speed of 180rpm and its feed roller diameter is 100mm with a speed of 60rpm

its beater speed is 900rpm each. Its main purpose is opening and cleaning of fibers with a production

of 500kg/hr and it remove 0.2%of trash.

8- LOPTEX:

LOPTEX is used to remove the different color material in the fibers which can influence the

quality of yarn and can also affect the dyeing process.

9- B 5/5:

It is used to clean the fibers and relies on the use of beater roller. In B5/5 the fiber material

enters from one side due to a suction effect produced at the other side of the machine. And high

speed spike beater rollers open the fibers and the trash, dust and other contamination in the fibers

fall down and get collected into the waste box which is later removed by air suction and sent into

the waste room. Clean fibers move to next machine by air suction pipes.

10- DE-DUSTER:

In this stage the remaining dust and other contamination in the fibers are removed from

cotton fibers and then sent into carding department.

ATMOSPHERIC CONDITIONS:

Atmospheric conditions of Blow Room are also very important to produce smooth and

uniform quality yarns. It also affects the raw material and machinery and that’s why it is very

important to maintain a specific Temperature and Humidity in the Blow Room through out the

production. Low Humidity and slightly higher temperature are preferred because of the cotton

opening requirements.

CARDING

INTRODUCTION:

The carding is one of the most important processes of short staple spinning. Carding is a process

where the tufts of fibers are converted into individual fiber forms. Carding is often called the heart

of the spinning because of its main cotton opening drafting mechanism. It is very important to

individualize fibers in the card to make them able to convert in yarn in the later processes.

Make : CHINA FA-225

Model : 1993

# 0f machines : 11

FUNCTIONS OF CARDING:

� Separate the fibers individually

� Orientation of fibers in longitudinal direction

� Remove remaining impurities

� Formation of Sliver

CARDING MACHINERY:

� 21 Cards

� Air suction filters

� Plastic sliver Cans with iron spring in it

MATERIAL FLOW:

� Input = Tufts of Cotton Fibers

� Output = Sliver in Cans

1. Chute Feed

2. Taker-in / Lickerin

3. Cylinder with revolving Flats

4. Doffer

5. Stripper Roller

6. Trumpet

7. Sliver Can

Fibers material pass from these main components of carding machine to achieved Uniform clean

sliver.

CARDING SETUP:

� Total Carding Machines = 21 in unit # 05 Card Department

� Card Sliver Count = 70 GRAIN

� Card Sliver weight = 2.8 gm/yd

� Speed of Machine = 180 m/min

� Total Length of sliver on Can = 4100 yards

� Total Time to Complete 1 Can = 18-22 minutes

� Type 1 = Nayab & Bima Cotton

� Type 2 = Brazil Cotton

IMPORTANT COMPONENTS OF CARD:

• FEED PLATE OR FEED ROLLER:

The feed plate or feed roller feeds the material uniformly into the card which comes

from chute feed system.

• TAKER-IN:

The taker-in roller has a diameter of 250mm having its surface covered with saw tooth.

The speed of taker-in roller ranges between 800-1500 rpm.The purposes of taker-in

roller is to open the fibers and remove the remaining impurities in the material. As fiber

tufts are caught on to the teeth of the taker-in their size gets reduced. Trash particles

and very short fibers that are not held by teeth are thrown off and this waste is then

removed by suction pipes. Due to the stripping action, the material is then transferred to

the main cylinder.

• CYLINDER AND REVOLVING FLATS:

The major carding action takes place in the area between the main cylinders of card and

revolving flats, the fiber mass is subjected to severe carding action due to a significant

difference in the speed of the cylinder and flats. They move at a speed of 5-20rpm. The

cylinders, which have a diameter of 50inches and have a speed of 500-800rpm, open

and straighten the fibers into longitudinal direction. The wires on the flats then separate

the short fibers, neps, trash particles and dust.

• DOFFER:

The main purpose of the doffer is to transfer the individual fibers from the cylinder on to

its wire-surface. The web is form between doffer and cylinder because of the high speed

of cylinder as compared to doffer. The production of carding is dependent upon the

speed of doffer because with the increase in the doffer speed, web is speedily

transferred to stripper rollers and then is deposited into the can.

• STRIPPER ROLLER:

The function of stripper roller is to shift the web from Doffer and direct the web to the

crushing rollers. The width of the web remains the same as the width of the card.

• TRUMPET:

Next to the Stripper rollers is trumpet, as the web passes from the crush rolls, the web is

condensed to a centre fiber bundle before entering the Trumpet. Strand of fibers (sliver)

is guided with the help of guiders and pulleys into the Card Sliver Can.

• DEPOSITING SLIVER INTO CAN:

The Sliver produced by the Card must be properly stored in packages called as cans.

Normally cans used for sliver storage are 44 inches with a diameter of 36 or 40 inches.

The sliver coming out from the transverse belt is then passed through a spiral motion of

coiler rollers which helps to deposit the sliver in a spiral form.

These main components of Card enable to produce a good quality sliver. Quality of

yarn depends upon the card sliver which is maintained by proper setting of the main

components of Card.

DRAWING

INTRODUCTION:

Though the fibers in the card slivers are properly separated, they still seem random and dis-

organized. It is necessary to improve their straightness and alignment if strong and commercially

useful yarns are to be produced.

FUNCTIONS OF DRAWING:

� Improve Evenness by doubling of many card slivers.

� Parallelization of material

� Blending / Mixing different slivers to insure uniformity in the material

� Removal of micro dust and very short fibers by suction

� Drafting(Roller Drafting)

DRAWING MACHINERY:

� Breaker Drawing Machine = Model = Toyoda-Hara, DYH 8000 , Total-3, Japan

Model = DX-8, Total Machine-2, Japan

Model = D-400MT, Cherry, Total-1, Japan

� Finisher Drawing Machine = Model = Toyoda-Hara, DYH 8000 , Total-3, Japan

Model = DX-8, Total Machine-2, Japan

Model = Rieter, Total-1, German

MATERIAL FLOW:

� Input = 8 Card sliver cans

� Output = 1 Drawing Sliver

1. Card Sliver cans

2. weighting rollers

3. Drafting Rollers ( 4/5 rollers)

4. Web guide and Trumpet

5. Calendar rollers

6. Coiler

7. Drawing Sliver Can

Material passes from these main components of drawing machine to achieve Uniform and clean

Drawing sliver.

DRAFTING:

Drafting is the reduction of the linear density of the material.The drafting of the sliver at

Draw frame is carried out by roller drafting method. In which the sliver is passed through two or

more pairs of rollers. In modern draw frames the top roller used are rubber coated and are called as

cots while bottom rollers are of steel. The cots exert pressure on the bottom rollers.

The speed of each succeeding pair of rollers is kept more than the previous one. The slower

pair of roller grips the fibers whereas the next faster pair of rollers draws the fibers forward. This

increases the length of the sliver and reduces its linear density. 5/4 roller Drafting system is used.

Actual Draft = Feed (grains/yd) / Delivered (grains/yd)

In 5/4 drafting system has 5 pairs of rollers and hence 4 drafting zone, the draft given in back zone is

called the break draft, the draft in the middle zone is called the middle draft and the draft given in

front zone is called as the main draft. The break draft is always less than middle draft and the main

draft is always kept the greatest. The total draft is the product of the individual drafts given in all

drafting zones.

Total Draft = Break Draft x Middle Draft x Main Draft

1. Breaker Drawing:

In order to produce a strong and uniform yarn all spinning mills uses Breaker Drawing after

the card sliver to align the fibers and improve the evenness by doubling more than one card

sliver at the draw frame and drawing it together to insure the proper mixing of the sliver and to

reduce the variation in the sliver.

� Input = 8 Card sliver cans

� Output = 1 Breaker Drawing Sliver

6 Breaker Drawing Machine in Drawing Department

Type 1 = Nayab & Bima Cotton

Doubling = 16 card cans

2 Cans produced from each Breaker Drawing Machine

Type 2 = Brazil Cotton



2. Finisher Drawing:

In Breaker Drawing, not only the fibers are oriented but a little bit variation in the

linear density is also done. Finisher drawing has “Auto-Levelers” which automatically adjusts

the linear density according to feed variation. Hence finisher drawing is very important in

order to produce even sliver.

� Input = 6 Breaker Drawing sliver cans

� Output = 1 Finisher Drawing Sliver

6 Finisher Drawing Machine in Drawing Department

Type 1 = Nayab & Bima Cotton



Type 2 = Brazil Cotton


2 Cans produced from each Breaker Drawing Machine.

ROVING/SIMPLEX

INTRODUCTION:

Roving is an intermediate process during the conversion of fibers into yarn. The

purpose of roving is to prepare a better input package for the ring frame. The roving is

produced on compact small packages called bobbins, which are more convenient to transport

and have less chances of damage as compared to sliver cans. That is why roving is still an

important process in ring spun yarn.

FUNCTIONS OF SIMPLEX:

� To Draft the material to the required linear density

� To insert required level of Twist (usually very low because its an intermediate

Process)

� To Produce a stable package (stable enough to withstand during transport)

SIMPLEX MACHINERY:

� Roving Frame = Model = FL 16 & FA 415

� Total number of machine = 7

� 1 Roving Frame has 120 spindles.

MATERIAL FLOW:

� Input = Finisher sliver can

� Output = Roving on Package

5/4 rollers Drafting

Drafting Zone:

In order to reduce the draft at the ring frame and to produce more regular yarns; a

partial reduction in liner density is carried out at roving frame. The drafting technique is

similar to that in all roller drafting systems like drawing frame. Aprons are used in front zone

to control the fibers movement and aprons also help to support the floating fibers. The front

rollers are passed down with sufficient force on to the bottom rollers to ensure proper grip of

fibers. Drafts are in the range of 6-10 usually.

Finisher drawing canes

Drafting zone

Winding Zone

Twisting Zone

Twisting Zone:

The roving coming out of the front delivery roller passes through the guide which is

on top of the flyer, passes from its hollow leg around the presser arm on to the bobbin. The

presser arm maintains certain tension on the roving which is necessary for proper compact

winding. Flyer rotates with the spindle at a constant speed where each revolution of flyer

inserts one Twist in the roving stand

Twist per Inch = Flyer Rotary speed (rpm) / Delivery speed (m/min)

Roving Package Winding:

The roving coming out of the hollow leg of the flyer is made to wind on a cylindrical

package called bobbin. The bobbin is either made of plastic. The roving is wound on the

bobbin in such a way so that tapered ends on both sides of the package are formed. Bobbin is

an ideal form of supply package to be feed to the ring frame because when full it can hold

large length of roving to its compactness and it’s easy to handle and transport.

RING SPINNING

INTRODUCTION:

The term "spinning" is sometimes used to denote this final process in the production

of the yarn. This involves attenuating (stretching) the yarn to the required Count giving the

yarn strength by adding twist and winding it on to a bobbin.

FUNCTIONS OF RING:

� To Draft the material to the required linear density (Count)

� Twisting (High twist, to make strong yarn by Traveler)

� Package winding (Bobbins easy for transport)

RING SPINNING MACHINERY:

� Ring spinning machinery

Total number of machines = 24

Spindles in 1 ring frame =

MATERIAL FLOW CHART:

� Input = Roving on Package

� Output = Required Count yarn on bobbin

1. Creel zone (Roving Package placed on

it)

2. Drafting zone (Rollers drafting to

reduced the linear density)

3. Twisting zone (Traveler insert twist)

To Draft the material to the required linear density (Count)

Twisting (High twist, to make strong yarn by Traveler)

Package winding (Bobbins easy for transport)

MACHINERY:

Ring spinning machinery = Model 351 C , Zinser

Total number of machines = 24

Spindles in 1 ring frame =

= Required Count yarn on bobbin

Creel zone (Roving Package placed on

Drafting zone (Rollers drafting to

Twisting zone (Traveler insert twist)

4. Winding zone (yarn wind on bobbin)

Creel Zone:

The creel of the ring frame is a simple device that

holds the roving. It is very important to properly unwind the roving without breaking the

roving. To facilitate proper unwinding the roving bobbins are held vertically on the bobbin

holder placed at the upper portion of the frame which moves slowly for easy unwinding of

roving without breaking the roving.

Drafting Zone:

In ring frame roller drafting system are used. Ring frame roller drafting system

consists of three lines of rollers with apron mounted on the middle rollers; the drafting zone is

the most important part of the ring machine that directly influences the evenness and strength

of the yarn. At ring frame high draft is given to get a required count and for that high draft

slippage of fibers occurs that’s why apron are used in the roller drafting. Aprons give support

to the fibers through out the roller spacing between middle to front rollers not letting even the

shortest fiber to float.

Twisting:

The mechanism used for twist insertion in the ring spinning is the ring or traveler. The

ring is a metal ‘C’ shaped strip called traveler positioned horizontally over a spindle edge.

One turn of twist being inserted for each revolution of the traveler. If the drafting rollers

deliver the drafted material and the spindle rotated, twist would be inserted in the length of

the yarn between package and the front rollers, and the twist level would increase for each

revolution of the traveler. Optimum twist is inserted in the yarn because high twist can

damage the yarn strength while low twist can also decrease the strength of yarn. Hence

optimum level of twist, inserted in yarn, which can with stand the production on the loom

without too much breaking of yarn, is very necessary.

Winding:

The yarn after being twisted by the traveler has to be properly wound on the package

called bobbin. In order for the yarn to be wound on the entire length of the cylindrical ring

bobbin, the ring is raised and lowered which is mounted on a longitudinal ring rail. The ring

rail on which the ring is mounted is moved up and down by the builder or reflector motion in

a special manner. The separator is used in the ring frame to separate the balloon from the

other

spindle balloon during winding because the entanglement of balloon causes breakages of yarn

and effect on the quality of yarn.

AUTOCONE

INTRODUCTION:

With the increasing work load and demands, now the weaving managers prefer to

buy pre- prepared yarn packages for warping. Considering this critical thing, smart spinners have

also installed automatic cone winding machines. Now the yarn can not only be wound into a

much relaxed and comfortable package with an ease for the weaving department but it also

focuses on the removal of yarn faults created during the spinning process.

FUNCTIONS OF AUTO CONE:

� To prepare a bigger package having sufficient length of yarn on it.

� To remove spinning faults e.g. thick and thin places

� To improve the quality of yarn

� To produce a package of required density and shape suitable for the next stage of

process.

AUTO CONE MACHINERY:

Total Number of Machines: 14

Name: AUTOCONER 338 (SCHLEFORST)

Number of machines: 1

Make: Germany

Number of winding heads: 60

Name: Auto oner-338 (schleforst)


Make: Japan


Name: Savir Macchine Tessili


Make: Italy


Name: Espero M


Make: Italy


CV Block

It is evident from the above discussion that the primary purpose of auto cone winding is to

clear the faults of the yarn. The faults that may occur during the spinning and the irregularities

are removed by the machine. Cone winder is not only responsible for a stable and required yarn

package rather it also focuses on the uniform and faultless winding of the yarn. Co-efficient of

variation (CV) block is an option available in the machine which can inform us if the yarn shows

cuts more than a specified limit. The respective bobbins are then tested in the lab and faults are

identified through the latest UT 4 system. Its main parameters are given below.

N = Neps

S = Short Thick

L = Long Thick

T = Thin

CV = co-efficient of variation

We will put these values in CV Block according to the specifications required. If the yarn cuts,

thin and thick places are out of the limit; auto cone will reject the specific bobbins for winding on

cone. The respective bobbins are then tested in the lab and faults are identified through the

latest UT 4 Instrument. UT4 tell us in which specific area of the ring machine problems is

occurring. This is the best way of quality checking during the processing of specific Count Order.

MATERIAL FLOW:

CONDITIONING

Yarn conditioning refers to keeping the yarn cones in the standard atmospheric conditions for some

time. The purpose associated with this exercise is to add certain amount of weight, strength and the

settlement of twist on the yarn. However, proper yarn conditioning is also the requirement of the

international as well as local buyers.

YARN PACKING

Required by the buyer, cones are packed in plastic bags as well as in boxes. Two versions of bags are

usually used. Bag refers to 24 cones package. For local market cones are packed on plastic bags and

for export the yarn cones packed on boxes. The weight of one box or bag is 100 lbs or 45.36kg.

• Approximately 600 bags daily production of unit # 5 in AnithaTextile Mill.

INVENTORY MANAGEMENT

In this company they using TALLY 9.0 software package. They are maintaining the inventories in this

software, about the stocks and finished goods. They always keep some much of stocks for their

safety. Because of the materials rate may some time it will increase so they keep stocking of the

materials.

MATERIAL REQUIREMENT PLANNING

Planning of materials for production based on inventory, bills of material, purchase orders and

production/sales forecasts. It can be used as a tool, integrated to data in external sales, inventory

purchasing and manufacturing systems or as a complete system with full inventory, purchasing and

manufacturing order functions.

RESEARCH AND DEVELOPMENT

Our company is one of the developing companies. Now days we are receive many orders. So we are

decided to enlarge the company, we are going to purchase machineries.

TOTAL QUALITY MANAGEMENT TOOLS, POLICIES

Quality is always an issue of primary focus for us. There is a close inspection at every step of

manufacturing process so that the end product is accurately in compliance with the quality

standards and customer's requirement.

Fully satisfied customers are our most valuable assets. The material in strict accordance with

the customer requirements & specifications and the on time delivery enhances our reliability

& reputation.

AUDITING AND INSPECTION

In our company we were conduct auditing at every year ending. Inspection is conduct twice in a

year. They verify the documents and the accounts and inventories.

AVOIDANCE OF ACCIDENTS

In our company if any accident happens like fire means we have oxygen cylinders, and water

facilities in all units, it will helps avoid accidents.

We are providing proper training to the workers to avoid accidents from machineries.

SAFETY MEASURES

Our company is a cotton mill, so in the company many wastage cotton will flow and it comes from

machines. So we provided masks and hair caps to the worker. Prevent them from dust pollution.

MACHINERY MAINTENANCE

In our company we have separate workshop and mechanics for repairs the machines. Their works is

checks the machines every weekend.

QUALITY POLICIES & PRODUCT STANDARD

Customers are our assets, so we produce the product in high quality. We always check the quality of

the raw materials. We purchase quality materials. If any damages in our material means will return it

to the suppliers.

We assure that our products are very standard products. If you identify any damages or quality

mistakes means we will get back the products.

TECHNOLOGY

In our company we are using Japanese technology machinery. But it was purchased from

maharashtra as a second hand. It gives good result and it is in good condition.

NEW PRODUCT DEVELOPMENT

We are producing yarn only. So we are not using the new product development policies.

HR DEPARTMENT

DEPARTMENT CHART

SOURCES OF RECRUITMENT

The company recruit, train, develop and rewarded employees within the organization in such a way

so that they can prove themselves as assets for the company.

Company has professional management and skilled technical staff and trained labor force. A present

figure of total employees in organization is approximately 200 including management staff and labor

force. Company gives on job training to employees.

METHODS OF SELECTION

The staffs are selected according to their knowledge and educations and the work experience. The

company first see the performance of the staff then only the company permanent them.

GM

HR MANAGER

STAFFS

WORKERS

TRAINING & DEVELOPMENT

The company provides training to the all staffs and workers to develop them. After appointing a

worker the company gives training to him for two months. The company motivates the staffs and

worker by providing award and rewards and salary increments, bonus.

DESINING TRAINING PROGRAMS

In this company training program is compulsory for fresher. The experienced staff will guide the staff

and give training to him.

Vision / Mission

Our Vision

ATM’s vision is to become India’s leading sustainable textile company by producing quality products

and observing highest social, economic and environmental standards. Our aim is to deliver the

highest quality products and prompt services to our customers. Our objective is to provide good

value through a competitive atmosphere of defined systems and processes.

Our vision is three-fold

Lead the textile industry in India

Observe highest social, economic and environmental standards

maintain a committed and satisfied clientele.

Mission

ATM’s mission is to create conditions and infrastructure for sustainable procurement and production

of textile products.

We wish to

manufacture high quality yarn to withstand high levels of competitiveness.

Design, manufacture and sell high quality and affordable apparels and accessories.

• To use latest technologies in manufacturing process.

• To provide a safe working environment for the employees.

• To operate the business with high motivation and deep commitment.

Serving and supporting the society in which we work.

Union policy

The company has only workers union. The union’s policies are to improve the workers. It created for

worker’s welfare.

SALARY PAYMENT METHODS

The salaries are paid by shift basis. The minimum shift is 1(one), maximum shift is 2(two). 1(one)

shift timing is 8 hours, 1½ shift is 12 hours. Some times the workers have to work 1½ shift because of

short time deliver. If a worker works 1 shift means he will get 80rs if he works 1½ shift means he will

get 120rs.

ASSESSMENT OF TRAINING EFFECTIVENESS

Every month their will be an orientation class for the development of the employees.

INDUCTION & ORIENTATION

Induction & orientation is given to the newly joined employees. A group induction is organized

for the newly joined group of employees once in 6 or 12 months. There will be orientation classes

given to the whole employees once in six month.

PERFORMANCE APPRAISAL SYSTEM

The performance appraisal system in the company is that when a person joins the company at

first he will be a trainee and after completion of two years then he will be a permanent employee.

So for the trainee, they will be earning a low wage and when he becomes permanent the wage also

increases. By each year the salary or the wage also increases according to the number of years he

worked in the firm.

MOTIVATION METHODS

There are motivation classes and all conducted by various persons and attendance award is given

to all employees who are present in the mill for a certain number of days.

LABOUR WELFARE FACILITIES

There are several welfare facilities some are canteen, rest room recreation room, library etc.

PAY ROLE PROCESSING

Pay role is according to the hierarchy of the organization. For the Managers and for the staff as

per the Government norms the salary will be there, for the permanent workers the daily wages will

be about 175 and for the trainees 125 excluding the other beneficial payments and allowances.

HR POLICIES & FRAME WORKING

General Manager, H R and his team in consultation with Management develops HR policies.

OUTSOURCING OF HRM PROCESS

They are not doing outsourcing process. In future they are plan to this process.

GRIEVANCE HANDLING METHOD

They are giving to counseling to their employees.

Union policy framework

Arbitration process

Workers participation management

MARKETING DEPARTMENT

Products Profile

Cotton Dyed Yarn

Polyester Dyed Yarn

Polyester Yarns

Spandex Yarn

Filament Yarn

Slub Yarn

MARKETING DEPARTMENT CHART

In marketing department they are doing imports and exports of goods. They imports the raw

materials (cotton fibers), and they exports the yarns.

They are purchasing the cotton fiber from INDO RAMA SYNTHETICS (I) LTD, NAGPUR

Marketing functions

• Sales and market analysis

• To find out new markets for its products

• Conduct sales promotion activities

• Determination of marketing goals

• Formation of marketing plans and procedures

• Evolving an appropriate marketing mix

Product distribution channels

Marketing strategy

Target achievement methods

MARKETING DEPARTMENT

IMPORT

PACKING

EXPORT

Marketing strategy

Target achievement methods

IMPORTS

Cotton is the raw material for processing in textile that is highly by monsoon conditions.

During the time of purchase, the cotton manager receives samples from brokers and agents.

The samples are sent to quality control department to undergo various taste which includes,

1. The length of the fiber

2. Fitness of cotton

3. Trash cotton

4. Color of the cotton

After the testing process the purchase manager consults the managing director and

purchase the cotton from agents and brokers through contract.

Purchase of raw material:

The purchase policy is determined according to demand and supply of goods. The

work of production starts when the purchase of raw materials takes place these purchase

materials are taken to the stores department.

EXPORTS

The finished goods are exported to other states and cities. But the finished goods should be of

standard quality, as it goes for exported to Tirupur, Maharastra, Erode, Bombay.

Local Market: -

Finished goods are sold in the local market directly. The sales manager looks after the

functions of the local market.

The chief marketing manager and Managing Director will look after the export markets. They

meet the international buyers and sell their goods at competitive prices.

Sales places are located in states are Tirupur, Somanur, Erode, Thiruchenkodu, Karur,

Chennimalai.

Using Segmentation in Customer Retention

Segmentation is commonly used by organizations to improve their customer retention

programs and help ensure that they are:

• Focused on retaining their most profitable customers

• Employing those tactics most likely to retain these customers

The basic approach to retention-based segmentation is that a company tags each of its active

customers with 3 values:

Tag #1: Is this customer at high risk of canceling the company's service? (Or becoming a

non-user)

One of the most common indicators of high-risk customers is a drop off in usage of the

company's service. For example, in the credit card industry this could be signaled through a

customer's decline in spending on his card.

Tag #2: Is this customer worth retaining?

This determination boils down to whether the post-retention profit generated from the

customer is predicted to be greater than the cost incurred to retain the customer.[1]

Tag #3: What retention tactics should be used to retain this customer?

For customers who are deemed “save-worthy”, it’s essential for the company to know which

save tactics are most likely to be successful. Tactics commonly used range from providing

“special” customer discounts to sending customers communications that reinforce the value

proposition of the given service.

MARKETING FUNCTION

It really depends on the scope and seniority of the role within the hierarchy of the company, and the

size of the company itself.

(1) It could be a relatively junior role under a marketing director with a very tightly defined brief.

(2) Or it could be a very broad, senior role encompassing sales, marketing, customer care, client

liaison and corporate communications.

Assuming it is option (2) we are talking about someone who is responsible for all of the activities

mentioned there and perhaps more too.

They are responsible for all of the outward-facing activities of the firm, including managing the sales

force, advertising, updating and promoting the website, and keeping clients happy.

They will also organise events like receptions, appearances at trade shows, official visits, openings

and product launches.

Media relations may be their responsibility too - creating news releases and managing relations with

TV, radio, magazines, newspapers and all online media.

They may well be responsible for the corporate identity and therefore be the person who handles all

the printing for the firm (business cards, letter paper, comp slips, brochures)

Lobbying and public affairs could also be in their job description - dealing with special interest

groups, local government officials and civil servants and ministers in national government.

If the company publishes an annual report, they may be the person who writes and produces it.

If the firm is a publicly listed company (plc), the marketing manager may be responsible for investor

relations and all dealings with the financial news media and analysts.

In Indian Textile Industry products are distributed mainly through following intermediaries as a part

of Distribution Network:

• Importers.

• Indenting Agents

• Distributors.

• Wholesalers.

• Retailers.

• Dealers

• Commission Agents.

Products are sold mainly through following marketplaces:

• Small and Large Retail Outlets

• Supermarkets

• Retail outlets situated in Malls.

• Shopping Websites (Using e-Commerce and Internet)

• Company Owned Showrooms and Retail Chains.

MARKETING STRATEGY

The marketing strategies we formulate and implement for better outcomes, all related to Business-

to-Business Marketing, Relationship marketing, and overall product marketing. In one sense, that

entire tusk goes under traditional marketing but in fact Apparel and Textile products business has its

way of communication. Apparel and Textile companies follow and practice a very special strategy to

capture market nationally and internationally. Under this circumstance a new era is emerging in

favor of Apparel and Textile product sectors. In one side it almost closer to traditional marketing

tools, but a new marketing system is growing so faster. It could be a new Marketing Policies will be

known as “Apparel and Textile marketing” a combination of technology marketing, product

marketing and services marketing.

Right now how many marketing systems we have, say we have Sports Marketing, Entertainment

marketing, Retail Marketing, also we have Tourism ad Hospitality marketing as well as Product and

Service marketing. Apparel and Textile could be a new one. A customized marketing policy is waiting

for opening the window of Apparel and Textile sectors.

Apparel and textile is only sector where processes of production, capacity, machinery, and

compliance come first than the product. If we take the example of another product say cosmetic,

toiletry, luxuries products, and food products we always consider the product ultimate end items we

never think about the process and machinery. What we need a brand name for those products that

all for marketing all those products. For these products a strong Brand name and strong product

marketing is enough for promoting.

Target Achievement

We are Target International Textiles Ltd, our company vision is to guarantee the quality and services,

in order to obtain the mutual benefits and development with clients. As a result, we are networking

a series of steadfast manufacturers in the Mainland as our cooperative parties.

Methods of Overcoming Competitors

In cotton mills, there are many competitors. This company facing their competitor by providing the

good quality products and give some discounts to them. They make easy deliveries to the customer.

They are producing only high quality product yarn. The main competitors of Anithaa cotton mill are

Best cotton mill, Balu spinning mill, Aims cotton mill. These are the competitors of Anithaa cotton

mills.

Advertisement and Sales Promotion

Our company gave advertisement in websites like Indiamart.com, trippur.com. then they advertises

in televisions also like local channels.

Customer Relationship Management

The company maintains good relationship with customer. They serve them in very good manner.

They deliver the products to the customers in correct time. The company maintaining the consumers

as like as customers. Many consumers are change as customer in this company.

FINANCE DEPARTMENT

DEPARTMENT CHART

Basis for preparation of financial statement:

a) The financial statement have been prepared in compliance with all materials aspects

of the mandatory, accounting standards issued by the institute of chartered

accountants of India and the relevant act, 1956.

b) Consent with revenues recognised and expenses accounted for on their accrual.

Fixed asset:

a) Fixed asset stated at cost, net if excise and custom duty where Moved credit on capital

goods is availed except fixed assets taken over as a result of nationalisation, which are

stated at values then approved by the board and revalue price less accumulated

depreciation and impairment loss, if any.

b) Cost includes freight and insurance duties and taxes, installation and commissioning

charges and other charges the date of commissioning. In case of imported fixed asset,

it includes in addition above, other charges payable as per foreign exchange contract.

Finance Manager

Accountant

Stock keeper

System feeder

Investment:

a) Long term investments are stated at the cost of acquisition. However provisions for

diminution are made to recognise a decline, other than temporary in the value of long

term investment.

b) Current investments are stated at the lower of cost or fair market value.

Depreciation:

a) Depreciation of fixed asset/other than costing upto Rs. 5000/- has been provided pro-

vata on straight line method, in accordance with circular no : 14(93), file no : 1/12/92

CL-W dated 20th Dec 1993 of the Government of India, Ministry of Law & Justice

and Company Affairs, Department of Company Affairs at rates specified in schedule

XIV of the Companies Act, 1956.

b) Depreciation on fixed asset costing Rs. 5000/- or less at the time of acquisition has

been provided 100% for the full year, irrespective of the date of acquisition.

c) Premium paid on leasehold properties and amortized over the respective lease period.

Inventory valuation:

a) Raw materials in stock at variety wise monthly Weighted Average Cost on net

realisable value whichever is lower.

b) Raw material in transit and finished goods (packed yarn ): at cost or net realisable

value whichever is lower.

c) Finished goods at depot (yarn): at lower cost of realisable value.

d) Finished goods at related depots/duty paid godowns - cost including excise duty paid

or net realisable value whichever is lower.

e) Stores and spares: at Weighted Average Cost or net realisable whichever is lower.

f) Materials in process: at cost or net realisable value whichever is lower. At expenses to

be incurred to make them ready for sale.

g) Scrap and saleable wastes: at net realisable price.

h) Usable waste: at net realisable price whichever is lower.

Gratuity, leave salary and other terminal benefits:

Gratuity/leave salary and other terminal benefits are accounted for on the basis of actuarial

valuation at the end of the year.

Foreign exchange transactions:

Foreign currency transactions in respect of non-monetary items like fixed asset, inventories

and investments in equity shares etc are recorded at the exchange rate prevailing on the date of

transactions.

In respect to the monetary items of assets and liabilities like cash receivable, payable etc are

translated on reporting data at closing rate or at a fixed rate where exchange rate is booked in

advance. Exchange rate difference during the year is recognised in P&L account

Government grants:

The government grants are accounted for on cash basis. The balance of un-utilised grant at

the year end is shown as current liability.

CENVAT and VAT:

CENVAT and VAT are accounted for by reducing purchase cost of related materials in cases

where credit for the same is availed.

Revenue and recognition:

a) Sales revenue is recognised in case of direct sale on raising on invoice and delivery of

goods and in respect of depot/consignment sales, revenue is recognised on the basis of

receipt of “accounts statement” from the depot/consignment agent confirming the

sales. Sales at DGS & D are accounted for at provisionally quoted rates and the

difference if any, in finalised rates is accounted in the year in which rate are finalized.

b) Purchase of raw materials is accounted for on invoice value except in the case of

supplies from Government agencies where it valued on the basis of Performa invoice

in the absence of invoice.

c) Export sales are accounted at CIF value basis.

Use of estimates:

Preparation of financial statements requires estimates and assumptions to be made that affect the

reported amount of assets and liabilities on the date if financial statement and the reported amount

of revenues and expenses during the reporting period. Difference between the actual results and the

estimates are recognised in the period in which results are known/materialized.

Provisions and contingent liabilities and contingent assets:

Provisions involving substantial degree of estimation in measurement are recognized

obligation as a result of past events and its probable that there will be an out flow of resources.

Contingent liabilities are not recognized but are disclosed in the note. Contingent assets are neither

recognized nor disclosed in the financial statements.

Earnings per share:

Basic earnings per equity share are computed by dividing net profit after tax by the weighted

average number of equity shares outstanding during the year. Diluted earnings per equity share are

compute by dividing adjusted net profit after tax by the aggregate of weighted average number of

equity shares and diluted potential equity shares outstanding during the year.

Provisions for current and deferred tax:

Provisions for current tax are made after taking into the consideration benefits admissible

under the provision of Income Tax Act, 1961. Deferred tax resulting from “Timing Differences”

between the book and taxable profit is accounted for using the tax rate and lows that have been

exacted or substantially enacted as balance sheet date. The deferred tax assessed is recognised and

carried forward only to that extent for which there is a reasonable certainty that the assets will be

realised in future.

Borrowing cost:

Borrowing cost, that are attributable to the acquisition of qualifying asset, till the date on

which asset is put to use/commissioned are capitalized as part of the cost of such assets. A qualifying

assets are one that necessarily takes substantial period of time to get ready for intended use. All

other borrowing costs are changed to revenue in the period they are incurred.

COST ACCOUNTING

The contribution of cost accounting in key area like cost control, product mix selection, resource

conservation, production planning etc... is well organised. Its relevance in textile industry, which

operates in a buyer’s market most of time, needs no special emphasis.

STATUATORY COST CONTROL ACCOUNTING RECORD (COTTON TEXTILE)

RULE:

The government has prescribed cost accounting record rules for cotton textile industry in the

year 1.7.1977. The rules require maintenance of cost accounting records on a continuous basis.

The records are to be audited by a cost auditor every alternate year. The cost auditor has to

submit the report to the government.

COST DATA:

Cost data are necessary to ascertain the product costs to exercise control at all levels and to

accelerate the decision making process. Cost data are generated:

• To comply with the requirement of statutory cost accounting records (cotton textile

rules 1977).

• To prepare monthly cost and contribution statement as part of

• To prepare special reports aiding decision making

• To provide meaningful cost data, it is necessary to collect and then synthesis all

relevant information uniformly and consistently.

COST OF PRODUCTION:

Cost of production consists of material cost and cost of conversion. Therefore, the methods of

cost finding described under two headings, namely:

i. Determination of material cost

ii. Determination of cost of conversion

DETERMINATION OF MATERIAL COST:

In yarn production, cost of cotton, manmade fibre and packing material constitutes material cost.

Material cost forms a major segment of variable cost. Therefore , correct determination of material

cost is crucial in cost accounting.

A. COTTON COST, MANMADE FIBRES

a) Mixing cost

It is the aggregate of all varieties of cotton issued for manufacturing yarn.

DETERMINATION OF CONVERSION COST

Once the material cost per unit is arrived at, the next step would be the determination of conversion

cost in several departments and sub departments. This is facilitated by the establishment of cost

centres.

ESTABLISHMENT OF COST CENTRES

A cost centre refers to a location, unit, function, an item of equipment (or group of them) connected

with an establishment which are homogeneous and in relation to which costs are to be ascertained.

It enables systematic collection and allocation/apportionment of cost for arriving at the correct cost

of conversion. A cost centre may be a production centre or service cost centre.

LIST OF PRODUCTION COST CENTER:

• Mixing and blow room

• Carding

• Combing

• Drawing

• Roving

• Spinning

• Open end spinning

• Cone winding

• Doubler winding

• Auto coner

• Cone packing

LIST OF SERVICE COST CENTERS:

• Mechanical shop

• Civil

• Electrical

• Generator

• Power house

• Stores

• Watch and ward

• Crèche and canteen

• Administrative office

• Factory office

• Computer

• S.Q.C

• Staff welfare

• Cotton godown

• Factory overheads

• Administrative overheads

• Selling and distribution overheads

Conversion cost is expressed in element wise. (Like wages, salaries)

Basis for conversion cost:

The profit and loss account of the mill forms the basis of the conversion cost. The various items of

P&L account of the financial accounts should be bifurcated into two. Cost items and non cost items.

Cost items other than material selling and distribution costs re the conversion cost. Non costs items

like donations paid etc are excluded from the cost account. Revenue expenses incurred in the

process of asset creation.

Machine shift cost:

Conversion cost per machine= accumulated cost in the production cost centre

Machine shifts worked.

Production per machine shift = total production in the cost centre

Machine shifts worked

Conversion cost/unit of production= conversion cost/machine shift

Production/ machine shift

Conversion cost/kg of yarn= conversion cost/ unit of production * waste multiplier

Conversion cost/kg of yarn is added to the direct wages and the aggregate of the two will give

the conversion cost/ kg of yarn of that production centre.

WASTE MULTIPLIERS:

It is a ratio determining the quantum of raw materials required to produce a kg of yarn. It helps

to recover the value of the raw material lost as waste, incidental to production.

Wages:

Wages debited to P&L account are nit reflected in the fringe benefits on accrual basis. Besides,

the seven day working in mills results in cumulative incidence of fringe benefits in term of

production. Therefore only attendance wages as per payroll and the applicable fringe benefits

calculated at the following percentages on attendance wages are taken as wages.

Power cost:

The grid power and the generated power are the source. While the cost of grid power is readily

this rate is used for charging the individual cost centres. Even if the generators are not run in a

particular period the sanding charges of the generators like, depreciation, repairs & maintenance

and factory overheads should be recovered by adding to the overall power cost as the cost of

owning generators is not discretionary cost.

Depreciation:

The depreciation as provided in the books of accounts is the basis for the depreciation to be

charged. Depreciation or assets not contributing to production need not to be taken in monthly cost

accounts. The matching principle should be scrupulously followed. However, in the cost accounting

record rules, the full depreciation provided for the books of accounts should be fully absorbed. The

depreciation for plant and machinery is directly allocated to the departments concerned.

Depreciation for building is to be taken as administrative expenses.

Cost estimation:

In cost estimation, historical cost cannot be relevant cost, though its influence cannot be rule out.

The relevant cost, for cost estimation is to be based on the following parameters:

• Utilisation budget or previous 3 months average. (barring strike period)

which ever is less.

• Productivity budget or previous 3 months average which ever is less.

• Yarn realisation budget or previous 3 months average which ever is less.

• Material cost stock plus stock to receive covering the delivery period.

• Conversion cost power, fuel, at current cost days a month based on a recent month.

Overheads estimated for 30 days a month based on a recent

Month.

• Doubling utilisation 75% or previous three months actual utilisation whichever is

higher.

• Comber utilisation 75% or previous three months actual utilisation whichever is higher.

Price list

• Labor cost per kg is Rs.10

• Maintenance cost per kg is Rs.5

• Electric bill cost per kg is Rs.20

• Other expenses per kg is Rs.5

COMPARATIVE BALANCE SHEET

Mar ' 09 Mar ' 08 Mar ' 07

Equity share capital 5.87 5.87 5.87

Share application money 1.80 - -

Preference share capital - - -

Reserves & surplus 22.12 35.66 31.72

Secured loans 155.17 144.35 86.32

Unsecured loans - 1.69 25.07

Total 184.96 187.58 148.98

Gross block 227.74 219.17 126.60

Less : revaluation reserve - - -

Less : accumulated depreciation 63.30 54.54 50.47

Net block 164.44 164.64 76.13

Capital work-in-progress 4.71 4.21 62.97

Investments - - -

Current assets, loans & advances 89.99 85.58 61.24

Less : current liabilities & provisions 74.45 67.20 51.36

Total net current assets 15.54 18.38 9.88

Mar ' 09 Mar ' 08 Mar ' 07

Miscellaneous expenses not written 0.27 0.35 -

Total 184.96 187.58 148.98

Book value of unquoted investments - - -

Market value of quoted investments - - -

Contingent liabilities 14.81 16.30 27.48

Number of equity shares outstanding (Lacks) 58.70 58.70 58.70

SYSTEM DEPARTMENT

In system department they have one server system, six systems and two printers. The server system

is in MD room. The all details are stored in the server system. The server is protected by password.

They using the computers mainly for payment of salary and maintains the accounts of the company.

FRONT-END AND BACKEND TOOLS

In frontend they are using visual basic. They are using MS-access as .backend.

Software Configuration

The software’s are using in the company is

• The system OS is Windows XP

• Ms-office full pack for documentations

• Adobe Reader is using for PDF files

• Tally 9.0 for maintaining the accounts

• Visual studio, photoshop.

• Internet explorer 8.0

• Symantec anti-virus for protect the online and offline of the system

HARDWARE

System Configuration

• Intel dual core processor 1.6 GHz,

• 1GB RAM

• LG 15 inch LCD monitor

• DVD reader and writer

• 160GB Hard disk

• Microsoft keyboard and optical mouse.

• Laser printer

The hardware configurations are changeable according to the upcoming upgrades. They decided to

use windows 7 OS from next year.

System Maintenance

The systems are maintains every month. Especially the server is maintains at every week. The system

is protected by Symantec anti-virus from viruses.

Pros

• It is user friendly.

• Maintenance cost is very less

• Duplication is avoid

Cons

• It can be operated only

knowledgeable person

• If any problem occurs in the system

that will affect the whole functions of

the department.

Identifications of errors

They identify the errors by compiling the programs. If any error identified means they will clear it

immediately. They are using simple configuration systems so there no wanted for pros & cons in it.

System policy

The company said that they will change their system configuration and software configuration

according to the new updates of software and hardware.

FINDINGS

� They have the effective maintenance in workforce and the distribution towards the customers.

� Active Associates produce only quality product for that the are handling some set of procedure

to follow.

� Mainly company is concentrating on employee welfare , safety and security.

� Employee are also working with 90% job satisfaction it improve the productivity and profit.

� Some of respondents are dissatisfied with their work in case of motivation

SUGGESTION

Based on the finding the following suggestions are made.

1. To overcome the competition the company should concentrate on the strength and

weakness of its competitor. The naturally the company will be the best in the industry.

2. The reasonable facilities provided to the staff and worker’s should improve to make a right

environment to them.

3. The company found that quality products results from quality raw materials. So the

company should follow the same purchase procedure.

4. Hi-Tech machineries should be operated technically improved skilled worker to improve

the efficiency of the new machineries.

5. The company should put its full potential in all function area at particular frequency to

monitor the all activities performed by the company.

CONCLUSION

Learning is a continuous process. There is no age limit to it. We, being the students tried to

learn the things in the best possible way. From carding to ring spinning, it was never easy to learn

each and every mechanics involved. However we focused on the basic process flow. We learned that

how the material flows from blow room to card and then how it is converted into a yarn later in the

ring process. But some unique things through which we came to know the practical implementation

of theoretical knowledge are as follows:

• We got an idea of spinning plan

• The continuous quality checking and machine over hauling process to ensure quality

production of yarn.

• The can crossing plan of card, breaker, finisher and roving.

• The calculations related to fiber blending and how the fibers are blended in an accurate

ratio at the blow room.

• The mill policy of not allowing the workers of age less than 18.

• The strict mill policy for employees not to go out during duty hours.

• How the students of different textile institutions are encouraged for the internships and mill

visits.

The study helps to get a overall view of organizational aspects of Anithaa Cotton Mills (India) Private

limited and also to know about how an organization is running and getting success on their goals and

objectives by maintaining the goodwill and status among the customers

Bibliography

• Cotton Mills in Greater Manchester - Illustrated study tracing the development of cotton

mills in the area from the early days of mechanization through to the industry’s demise in

the early twentieth century. Published by Carnegie Publishing, Ltd. Authors: Mike Williams

and D.A. Farnie.

• The Cotton Mills of Bombay - The history of the development of the cotton textile industry

and the growth of the number of textile mills in Bombay, India, from the construction of the

first cotton mill in 1854 to 70 mills in the wake of the American Civil War in 1895.

• The Cotton Mills of Fall River - Collection of historical photographs of Fall River's cotton

textile mills, mill workers and industrialists. From the Keeley Library.

• The Cotton Mills of Fall River - Web site presenting vignettes on the owners, workers,

technology and history of the steam powered Fall River Cotton Mills in Fall River,

Massachusetts, from the late 1880's when it became the largest center for cotton cloth in

the US, until 1931 when the mills went bankrupt following the Great Depression. Links to

related sites.

Documents

inplant report on ANITHAA COTTON MILLS (INDIA) PRIVATE LIMITED