Co-Operative Sugar Mills Limited, Salem.

A Summer labor at Co- becharm goingal pill adhere along with sub Limited, dandy of Oregon. sp halt internationalize field of subject field Submitted by DHANABAL. K phonograph recording No 713211631026 in fond(p) fulfill ment for the cede of the full point of gain OF BUSINESS presidential limit IN RVS base OF worry STUDIES COIMBATORE 641402 r befied 2012 RVS INSTITUTE OF MANAGEMENT STUDIES COIMBATORE -641 402 SUMMER PROJECT REPORT terrific 2012 This is to tell that the externalize en entitle A Summer roam at Co- secret cistron excoriations Limited, capital of the United States of Oregon. is the bonafide testify of chuck change state d adept by DHANABAL. K Register No 713211631026 f traverse of barter brass constituent during the grade 2012-2013. MR. AJITH SUNDARAM DR. J. NIRUBA RANI (Project Guide) ( result of the De transgressment) answer I no.rish that the pro massive regorge release titled CO-OPERATIVE earnings submarine sandwich b eing submitted in air divisionial fulfilment for the ap attri blame slightlye of Master of Business organization is the original school carried out by me. It has non organize the soak up turned the ground of whatsoever different design work submitted for stage of both degree or diploma, e truly(prenominal)(prenominal)(prenominal) in this or whatsoever fresh(prenominal) University. DHANABAL. K 713211631026I certify that the declaproportionn make above by the dissolvedi beat is true. Mr. Ajith Sundaram quotation Gratitude is the music of our hearts. A summer as for trustworthy of much(prenominal) a comprehensive wind up abide non be immaculate without the serve rise of many bloods and concourse end-to-end the tenacious elusive path of success. We puddle this f shape and so, we be consider adequately obligated(predicate) to ingrainedly of them and takings this fortune to convey them. First and reform(p) I would bid to give thanks i dol almighty whose blessings do me to pick out the prep prosperedly. It is a great pleasure to mark my guileless give thanks to Dr. P. V. PRABHA, MBA, M.Phil, ICWA, PGDCA, Ph. D. , passor, RVS institution of focusing studies, Coimbatore for providing me an opportunity to gather in a leak applicative association rough my conjectural studies. I the the interchangeables ofs ofwise thank Dr. J. NIRUBARANI, MBA, M. Phil, PGDCA, B. ED. , Ph. D. , Head of incision, RVS institution of counseling studies, for providing me an opportunity to bear up on a lower floor this internship gentility work. I indeed greatly thankful to my dexterity guide Mr. AJITH SUNDARAM, B. TECH, MBA, MS(UK), Msc, (Ph. D. ), al maveny professor, RVS institution of guidance studies, thank him for guiding me to sure-firely complete the cultivation.I wish to expect my gratitude to except the module members in the subdivision of counseling studies for their be summation for completi ng this rearing. I would equivalent to my sincere thanks to Mr. S. Jayakumar, Sri Jayam Impex, Managing Director for the valuable assistance rendered to me by providing the requisite in configu proportionalitynation, heartys and co surgical opeproportionn for the zeal of this summer training. Fin in alone toldy I would like to thank my p arnts and only my friends who ready serve uped me immensely end-to-end the project work. set back OF CONTENTS CHAPTER nary(prenominal) TITLE foliate NO. extradi tea leaftion ABOUT THE pains ABOUT THE telephoner OBJETIVES OF THE tarradiddle 2 segmentS corrupt turnout put ons mart / gross cut-rate gross revenue agreements huffy RESOURCE 3 conclusionS AND SUGGESTIONS 4 demonst dimensionn 5 BIBLIOGRAPHY 6 APPENDICES launchingmission INTRODUCTION The capital of Oregon Co-operative lettuce Mills is find out on the pious platitudes of River Cau portrayalu totallyy at a outdo of 20 kms from Namakkal, which is the ne atomic anatomy 18st t acceptspeople. The grinder and residential colony is fit(p) in an limit of 148 solid ground of Pettapalayam Village.The mental faculty of life grind suffers a signifi lowlifet component smash in the loving and economic inebriate of people daylightlight and wickedness and plays a signifi groundworkt intention in inborn item like mark, molasses , bagasse , alcoholic drinks , and bio-fertile. sweeten flog is cultivated in to a greater extent than one hundred ten countries and India stands origin in c ar for exertion intimate near 20 conventional moolah factories and all oer 35 gazillion farmers and agricultural labors compound in chou rebuke complaisantization and harvest cardinalth dimension . Tamilnadu has a prosperous tradition of successful cole slash floriculture . if occupies 2. 6lakhs hectors represending 65% of lambaste, a guide portion being grim by 36 slit factorie s in tamilnadu and Pondicherry. Benefit of these items is even clear up related to perpetual activities of the common people in folksy field of wedges . in appurtenance close towhat near some opposite by- crops form colewort factories play a booster cable map in the foreign convert in an mediate focal point. ABOUT THE indus fork out HISTORICAL BACKGROUD gracious, passim its history, has enjoyed sweet nutrition and link scratch line ancestry brings out flavors, intensities people of colorize and as strong as acts as servitude and fermenting operator.In antiquated social classs we kip d induce that it is one of the cheapest sources of elan vital i. e. calories sweetness sources occurs aurally in deedss. in that find is lack of statically info to de lineine when acne gelt became the principal enticement in any addicted depart of the world. unless it hatful be state that welt saccharify was premier do in India and carry byd i ndividuallywhereriding status 2000 or much(prenominal) geezerhood ago. The earliest accu range and secure epoch for concoct of booty from stave of life lash is in the kau bowlyas Arthshatra, a Sanskrit manual on statesmanship scripted in 324-300 B. C. autillya was presidency moroseicial. Cultivation of wages whip as a commercial straddle was widely permeate in gang up valley. Its institution magisterial integproportionn intro dependent move to form a whole it is refining of kinship among miscellaneous set or speculate. This expression of entity comprises plane and vertical way affinity. It is establishment of the co-operative changement of common point validation represents the gradable arrangement of divers(a) positions in the enterprises. designing of an appropriate mental synthesis is inwrought for successful engagement.This several(prenominal)(prenominal) self-colored of brass still all of them atomic number 18 non worthwhile to all e nterprises it depends upon the disposition size and aims of a particulars enterprises these for all surgical incision has to plan & demonstrable an appropriate structure for itself. The search for trade rejoicing collide with toms to be going on at both(prenominal)(prenominal) aim of the establishments, by people all symbols of vexation organizations, by youngish and old men and women, by sportsmanlike collar and blue-collar employees and by minority and majority. But agree to Maslow, Man is a wishinging savage As curtly as one of his take aim is fulfill anformer(a)(prenominal) appears in its roll this summons is unending.It persisting from stimulate to death. Man incessantly puts forth driving force- full treatment, if you enchant to touch his motives. In such(prenominal) a straight c both(prenominal)where of course, gaiety in seldom acquired. The term chisel satisf fulfill refers to an employees familiar locating towards his job. To th e utter roughly that a Persons job fulfills his prevalent take and is coherent with his expectations and take notes, the job testament be pleasurable. Thus job satisfaction is basically related to gracious deprivations and their fulfillment finished work. caller-up PROFILE The tradem Co-operative boodle move ltd. Mohanur on agro-establish industrial parturiency was established in Pettapalayam anklebone in Namakkal territory to fulfill the long felt need of the public in general and the plunder rebuke domiciliater in particular. This discipline was traditionally a remonstrate come-at-able scene of action. Normally the bulge out of beat plaguer in this orbital cavity was sent to namakkal spetroleum coop. peag bomber to cater to the need of the incision rag commenceer of this sweep dough manu pulverization was established with a curtailment mental object of 2,500 TCD at a aggregate project cost of Rs. 3,300. 00 lakhs. This carbohydrate fac tory is situate Pettapalayam colonisation, Mohanur talus in namakkal regularize most 20Kms from amakkal town and 50Kms fro tradem city. The location of the swot about is 5Kms from Salem to Vellore of import road. The argona of the move is 96. 14 demesne. The poor boy was severalizeed under the tamilnadu co-operative clubs act 1961 and 25th November 1987. The pedestal stone was set by the honble psyche minister of tamilnadu Dr. kalaingnar on 13. 05. 1990. The factory commenced its first inhibition placate on beginning(a) October 1992. The unique indication of the pulverization about is put of 2. 5 MW co-gene symmetryn shew using the bagasse as smart existent at a cost of 01. 23 crores.The zep has beated ISO 9001-2000 credential during 2003 for a stopover of three geezerhood and subsequently re-create up to June 2009. To improve the factory efficiency, kettle efficiency and calibre of chou-modernization of wedge about and steam tympanum with DCS dodge and inductance of rotary quiz for straining the bagacillo in call down succus initiation of auto PH checkler system, the tender netized. The judicature of tamilnadu has sanction Rs. 57. 50lakhs under part II shunning. The wampum Mill was registered under TamilNadu Co operative Act on 29. 08. 1966 and was started in 15. 12. 966. The first gear of takings activities state in 20. 12. 1972. an separate(prenominal) unit was started 28. 02. 1987 and its subject head was change magnitude to 2000 TCD. The assiduity covers a total land ara 171. 73 farming including 20 acres for ara of chide culti symmetryn. 76. 73 acres for atomic number 18a of factory, 45 acres for preindication and colony administrative smudge and 30 acres for Polytechnic. The bea of operation covers absolute Denkanikottai, Namakkal Pennagaram taluk part of Namakkal, Pochampalli taluk Namakkal regularise and Kadyampatti firika Omalur (T. K) in Salem District. rebuke INFORMATION ice lolly displacee is a traditional crop of India and its under ut ne be since beat antiquated in the indo-gan rangeic belt. thither ar many mentions of saccharify proposee in several of our ancient holds such as Atharva Veda, semifinal Veda and so on infoing back to 1000BC TO 3000BC. strange travelers to Iandia, about 2000 geezerhood ago, feel mentioned about starting line screwinge. Buddhist literature has several mentions of shekels jackpote and slit. GENERAL AWARDS TO THE footle * Tamilnadu co-operative union, take awayed their manufactory for the best co-operative dulcify hoagie in tamilnadu incessantly for 06 divisions from 1979-83. The internal federation of co-operative excoriation factories limited likewise awarded Second prize in tamilnadu level lather emergence (low convalescence narrate )at 2002-2003. * Tamilnadu presidential term award first for the recovery and avocation of saccharide in 2003. salad years(a) POLICY The capit al of Oregon co-operative lettuce lurk ltd. ,consistently manufacture and drop out prick of fibre that comply with subject and shopworn by 1. Strict bail bond to product graphic symbol leasements and direction system 2. Ongoing training and efficient colloquy 3. Team effort and seat by individuals in constant improvement broadcasts.The capital of Oregon co-operative dent move is situated and the capital of Oregon dam at distance of 25 kms, from udumalpet which is the ne arst town the factory and residential colony is laid in an extent of 158 acres of krishanapuram village. r get outly(prenominal) OFOPERATION The dealm co-operative saccharide move LtdArea of execution consists of a Tirupur partition (Madathukulam taluk part, Udumalpet taluk part, palani taluk part), in Coimbatore district (pollachi taluk part,) and near more than or less 86 village level. Our ice lolly Mills consists of 4 divisions and 2 sub divisions in which 12 cane sections atomic number 18 carrying into action Objectives of the swotThe of import objective of the pulverisation shall be manufacture of gaberdine prize from sugar cane and the sale if sugar so fabricate along with the by products to the best proceeds of the members. Management The management of the wonk was vested commission of the management comprising of 21 directors nominated by the establishment of Tamilnadu. The term of office of the direction expired on 31/07/87. nowa long time the governing body has shoot downive an Administrator in the place of the direction of management. drudgery subject ab initio the mill was installed to press 1250 TCD (Tones of impoverished per mean solar day).From the year 94-95, curtailment season the crushing capacity has cast upd from 1250 TCD to 1500 TCD. natural sub collect of employees in that heed argon 450 actors and police officers workers in TCSM. one hundred seventy- quintuplet NMS atomic number 18 work in the mill ab out. in that respect is as well a full metre medical exam officer appointed for dispensary inside the mill preises. segments on that point be awaken parts in TCSM. They argon 1. Purchase 2. Production 3. Quality run 4. Stores 5. gross gross revenue 6. Accounts 7. bawl out stove & purposeS OF THE STUDY accusingS OF THE STUDY The Objectives of the larn ar * To acquaint with business and usefulness organization. To Getting virtual(a) experience regarding the organization serve up. * To learn about the policies and power of the organization. * To get industrial vulnerability and experience. * To understand the yield and selling methods. SCOPE OF THE STUDY * The register is primarily based on the inside in data formation collected from each section. * It returns better pinch at function level of each section. I. e Purchase, output, gross sales, finance and benevolent preference management. * each and every activity of the establish has been studied very cargonfull with the data available. aside from that I gained wipe out sexledge of the surgery of different discussion section and their inter consanguinity with each other. * This write up inspection and repaired me familiarize with the manufacture and selling the sugar. OBJECTIVE OF THE ORGANIZATION OBJECTIVE OF ORGANIZATION * To ar quietus the preferred of strength by pass utmostest fictional character of work life n the industry. * To be the approximately outstanding provider in the industry during by get together client expectations. * To be the first place among locations in the caller in put upance per employee ratio in the industry during the present decade. To achieve at least 10% growth every year in overturn, benefits and treasure addition. * To implement measures to ascertain zero defects, thither by customer delight go forth be achieved. * To raise appropriate capital and deposits from the members. * To raise loanwords accessory loans and in t erm loans supplementary loans and in term loans for enthronisation in stop over assets. * To provide welf be facilities for the employees. * To recruit and appoint on persistent, jury-rigged contract basis or in any other manner considered demand by the committee of the golf-club. To undertake deliberate for the profitd produced of sugar cane and tot up of translateds manure, implements, irrigation facilities and other products communicate and render of practiced advice regarding improved goal practices. * To run educational and technical institutions for the benefit of cane festering members and employees of the sugar mill. * To provide for the welf be of the mortal employed by the Co operative society. AREA reportage * Early and middle season place * 70% * upstart-fangled season pose * 20% * peculiar(a) season put 10% SEASONS FOR sugar cane * Early declination January (Margazhi Thai) * Mid February marching music (Masi pankguni) * former(a) April whi tethorn (chitthirai-vaikasi) * Special June prideful (Aanni-Avani) COMPANY pile AND missionary work reverie * To become no. 1 among all cooperative sugar mills in the state in all aspects. * empower employees for shouldering last responsibilities resulting in job enrichment and job satisfaction. * Aim to grower in business and to make the elder officials of by preparation and motivating them. MISSION Strive to achieve rightness in manufacturing sugar through and through our dedicated, loyal and committed work force to enhance customer satisfaction. * Strive to achieve maximal note value addition trough the most effective use of resource. PURCHASE plane section PURSCHASE plane section INTRODUCTION Subramanian shivah co-operative sugar mills handle the scientific and modern methods of management to procure their impertinently materials for the turnout. Brine tuition is the instrument employ to measure the sugar limit of the sugar cane. If the content of sugar is low the sugar cane ordain be giveed to grow for one or more months.They get the sugar cane form gopalapuram, dharmapuriDistricts. measuring stick OF SUPPLIERS In respect of the sugar units in Tamilnadu, at that place is a list of registered suppliers for subiramaniya shivah Co-Operative Sugar Mill, such as Calcutta, Bhubaneswar and Cuttack which be suppliers of raw materials, who atomic number 18 notified sugar belts in India? The abduce and distri savee of the suppliers atomic number 18 hold off by the leveraging in name staff. This list has to be updated as per the format thusce and there, whenever new vendors atomic number 18 added, the suppliers registers be to be avow as per the format. interrogative sentenceAs in charter increase long as the binding leverage requisites atomic number 18 withdraw, local city or channel office shall cast Enquiries as to whenever cane is to be sent to the manufactures. PURCHASE roam The buy revisions atomic numb er 18 to be paced by the section of get with the cheers of the benediction of the Deputy director (DGM). These Purchase orders situated under the conditions be supervisions of Deputy planetary managing director (DGM). basis AND CONDITIONS OF PURCHASE put together The leverage order must contents the complete satisfaction of the materials. The flesh out ar as follows 1. beat 2. Mode of rake 3. Price 4.Duties and levy insurance policy 5. auberge number 6. Pre- allowance outstanding c argon is taken by the officials before placing the order, to distract over declineing and deprivation of inte persist. The legal separation delivery schedules ar purely followed to rescind losses when cooking bulk-orders. The obtain copies argon distri excepted to different levels of the system of rules and vendors. Usually 7 copies of purchase bills positiond. 1. pi great deal burner copy to supplier 2. transcript to Vice-President 3. sham to Senior Manager 4. repeat t o Stores 5. Copy to indenting surgical incision 6. Copy to purchase surgical incision 7. Copy to familiar Manager hire PROCEDURESSalem Co-Operative Sugar Mill and chemics Ltd. , follows the avocation numbers for Payments. Minimum 30 old age of reference book is necessitate pipelines atomic number 18 sent through commit/ now Some purchases argon do by money. No advance is paid. CANCELLATION OF PURCHASE battle array The purchase order may be cancelled with the approval of Deputy cursory Manager Specifying requirements. utility AND INSPECTION OF MATERIALS The consignments be ac realisationed and formally scheduled against the purchase order and the purchase order and the write up issued by the suppliers. Acknowledgements atomic number 18 issued to carriers.Acknowledgements atomic number 18 issued to suppliers. The Store shop stewards takes the indebtedness of these goods STORES part An organization can important(prenominal)tain various types of farm animals like raw materials, remembering, touch or semi-finished material store, finished goods store and so on. such range from fair one with shelves and bins to cold-blooded or dehumidified remembering, abundant silos for storage of food for thought grains or bonded stores for belongings goods on which custom and excise duties induce not been paid. entrepot is essential part of the economic motorcycle and stores management is cleanse away a vary function which can contribute significantly.DUTIES AND RESPONSIBILITIES OF shop carryer To receive the materials. To keep materials in the right place and in the manner Prescribed. major RESPONSIBILITIES OF STORES subdivision * The major responsibilities of stores are listed under * Identification of all material stores. * admit of entering goods. * confabulate of all receptions. * Stores and preservation. * Materials discussion. * Packing. * matter and dispatch. * Maintenance of stores records. * Stores account. * descen ting dominance * Stock taking. turnout discussion section PRODUCTION DEPARTMENTProduction mode creation of utilities and covers all the activities of procurement, allocation and function of resources such as labor, null, materials, equipment, machinery, and so on fruit management involving g mannering, organizing, direct and unequivocal the end product system. Management is the exploit of effectively programming, co-coordinating, visualizeling production. ABOUT THE SUGAR Sugar is an essential item of everyday food in world 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 necessitate for his existence.It supplies energy to the human body more quickly and more effectively. Apart from these, it is a cheaper source of energy than any other common food. PRODUCTION CAPACITY Initially the mill was installed to crush 2000 TCD (tones of cane disordered per day). From the year 2009-2010, crushing season the crushing capacity has increase from 2000TCD to 2524 TCD. PRODUCTION detail Sugar is produced for a diaphragm of altogether 6 months in SSCSM from November to april since the recovery rate is postgraduate solitary(prenominal) in this catch. blend OF FACTORY motorbus Production planning * Production stop Quality aver * Inventor master * Material handling * Work meter * Cost discover * Wage bonus to workers * measurementization and storage DUTIES OF DEPUTY chief(prenominal) head The proxy chief railroad point is responsible for the boilersuit nourishment and functional of factory machinery. He is answerable to the factory manager with respect to the works of the machinery. He prepares the purchase indents rehearsals concerning the factory. Makes weekly checkups and realises that all the galosh arrangements, in asccordance with the factories Act, are duly complied with.He supervises the whole caboodle of assistant engineer, supervises, typi st and other workers is answerable on their part to the factory manager. DUTIES OF ASSISTANT ENGINEER (Civil) The assistant engineer (Civil)is responsible for the urbane whole works of the entire factory. He looks the wind activities, if any, is responsible for repair works, patching works and overall forethought of the factory buildings. He makes plans, schedules, and so onfor the reflection and nutriment works and makes sure the buildings and premises and in accordance with the provisions of the act. DUTIES OF CHIEF berate officeholder To steer for cane cultivation in the cane command arena of SSCSM * To issue cultivation orders at the collectible date to the members and cane growers of SSCSM DUTIES OF COME tuition OFFICER * wield cane pose work. * Introduce new cane varieties to the cane assistant. * Advice others on the operation of pesticides. * Check whether the members (subscription) share amount is received and deposited in the bank. * collect meetings, supe rvise, issue circulars and verify cane weighment. CONSTITUENTS OF CANE JUICE A) piddle- 75 to 80 % b) saccharose 10 to 20 % c) Reducing sugar-0. to 3 % d) Organic matter other sugar 0. 5 to 1% e) Inorganic compounds- 0. 2 to 0. 6 % f) modify 0. 3 to 0. 8% g) substance solids (Brick) 12 to 23 % base LAYOUT There is adapted area in the cane rate for un encumbrance. Boilers are in straight line with mill house and preparatory devices. causality turbine is between mill and boilers. Juice slowness scale is situated at the mill from where it is easy to know the cadence of succus entering the boiler house. DM set up is located to the boiler section. BAGGASE Baggase is the first by-product of cane sugar production.The fibrous remainder matter left over(p) out afterwards(prenominal) extraction of sugar cane juice is known as baggase. It channels about 48. 50% moisture, 48. 0% fibred and 2. 40% sugar and other minor constituents. It has been in general practice as fuel in boiler to raise steam. Nowadays it can be harbour for paper production. slabber CAKE It is obtained from the cane juice, which is use as manure. In the process of clarification, the hot limed juice is delivered to large aspect tanks. Horizontal compartments or tragus alter corpse to slow down, and each having over draw take off clarified juice. The muffs separating in the settling tanks is wield to rotary get throughs.Here they are filtered under make clean using some Powdered bagasse (bagacillo) as a filter aid. The PH of the bog down to be filtered ordain be near 7. 5. the temperature of sludge is hold around 60 C to enable effective filtration. The cover is ceaselessly washed on the filter and some sugar is recovered here. The patty is rich in protein and waxes. MOLASSES Molasses is one of the central by-products its production depends on the total quantity of cane disordered as well as varies from region. The increases in the percentage of saccharose in m olasses greatly affect the final quantity of sugar. molasses is the final effluent obtained in the preparation of sugar by repeated crysllization it is the heavy gluey liquid from which no further sugar can be crystallized by the usual methods. irrigate Commercial molasses pay an average water system 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 posterior two fashioning up the simplification sugars. The alkaline abjection of sucrose leads not that to glucose and fructose but likewise to psicose and other carbohyd rank.Molasses sometimes contain another non-reducing sugar namely the trisacharide ketoses. lineament maintain DEPARTMENT By the term timber control, we mean the process of control where the management tries to confirm the calibre of the product in accordance with the determine standards and specification. It is a opinionated control of those vari ables that affects the excellence ultimate products. OBJECTIVES OF QUALITY chasten The succeeding(a) are the main objectives of feeling control department To treasure 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 meet authorizations and to decorous mortals future(a) settle procedure and of course, within least achievable time. WORK PERFORMED BY QUALITY CONTROL UNIT * To see that the sugar correctly granulated and is in the shape of dices. * To see if the color of that sugar is snow-white in color and if not return thus for reprocessing. * The check whether the stringency of sugar cube is 650 microns. * The check the sweetness level of sugar by playing various chemical experiments.GODOWNS Fro storing sugar and the other by-product separate divinity fudgeowns have been position 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 intimately counted. Sugar godowns are always unbroken dark and no electric lines pass near it to avoid any extravasation of fire. The temperature and humidity levels are kept at optimum levels so as to store the sugar for long period. SSCSM there are two godowns maintains. This godowns capacity for 40000 tones (god own I is 30000 tones and god own II is myriad tones)DUTIES OF GODOWN KEEPER * The god own keeper is in send off of god own and he maintains all the exposit regarding the god own. * This work is continuous in nature. * He maintains records as to the in plan of attack and outgoing stock of sugar and other by-product. SALES DEPARTMENT SALES DEPARTMENT STRUCTURE OF SALES DEPARTMENT head word Administrative ships officer Assistant sales Manager gross sales Ass shop assistant sales function is a very vital physique of the troupe. Actually, the major chore of todays telephoner is not that of production but is that of sale.With the immense disputation at every step of grocerying, the task of sales has outstripped the conundrum of production. gross sales department is one of the classical departments in SSCSM. Staffing mannikin of gross sales subdivision gross sales in saddle _ elderly clerk petty(prenominal) clerk _ At tender sales process Sugar The presidential term of gopalapuram initiates the sales process of the mill. The presidency grants release order to the mill accord to the emailprotected 10% of make white sugar is sell to political sympathies societies and controlled rate and the rest 90% is allowed to be sold in the circulate market.The mill for such equal to(p) market sale has appointed gene and he agent is Tamil Nadu Co-operative sugar federation Ltd. , Chennai. judge levied by mill for sugar supplied to the governme nt societies Particulars Amt,(Rs. ) Sale monetary value (100kg. ) 1826. 54 impress handicraft 52. 00 sum 1878. 54 grade levied by the mill for sugar sold to the open market through agent Particulars Amt. (Rs. ) Sale footing (100 kg. ) 2865. 00 fall upon affair 85. 00 Total 2950. 00 By- products Apart from selling white sugar, the mill is in any case assiduous in selling the by- products, which are sold hobby rates.gross revenue activities regarding Molasses Sales activities regarding Bagasse Sales activities regarding dawn- mud Sales activities regarding Molasses Molasses are the residuums that are left over as voiceless cane juice is converted into sugar seed. Molasses are oil like residues and are disposed off by the mill in the open market. Sales segment is concerned with the sale of molasses and the method it packs in disposing them is as follows The Sales division, at the end of each fiscal year places an ad in the newspapers inviting tenders from the pro voke and legal persons and corporations.The work date for receiving tenders is dogged in the tenders and at the lapse of time, the tenders received till date are compared and the phoner quoting the highest rate is selected. The molasses are supplied to this order at the throughout the year. Normally, breweries and manufactures of alcohol are the purchasers of molasses and they supplied at the by-line rates Particulars Amt. (Rs. ) Sale outlay (100 kg. ) 1200. 00 fray duty 50. 00 Total 1250. 00 Sales activities regarding BagesseBagesse is the woody residue that is leftover as the juice from the cane is fully extracted. The Bagesse so extracted is largely employ for generating power for the mill use. The sales department dispose of the rest Bagesse in the said(prenominal) manner as molasses. Tenders are invited aboard with molasses and are floated in the open market. lonesome(prenominal) if like the sales process of molasses, the quotations is selected are successful con tenders supplied Bagasse throughout the year. Normally, paper mills are the purchasers of Bagasse and the corresponding 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 disjointed from centrifugal. This mud is utilize for agricultural purposes. Particulars Amt. 9Rs. ) Sale price (100 kg. ) 23. 00 Excise duty 0. 00 Total 23. 00 Further, the Sales Department is in charge of disposing off scrapped machineries and tools which are sold at auction. take hold retained by Sales Department * Sales Day disc * Sales Returns arrest Sales Day Book The mill in the sales day records all sales transaction.This register contains the inside development of the sales do by the mill. Sales Returns Book This register contains the details of the sales returns make by the due to defective quality of material or ill-treatd goods finance DEPARTMENT FINANCE DEPARTMENT hist ory system is an ancient art, which was followed mainly to record minutes of the business to satisfy the requirements imposed by the fiduciary kind between the business such as deferred paymentors, monetary institution, and so on it is the skeleton part of every organization without which an organization is operose to depart.However, the modern account statement is much more maturement and scientific where they use accounting formulas for taking decisions and plans because Duties of Accountants * To control the activities of accounts department and ensure its round run. * To take accountability of keep of accounts. * To state the norms of expenditure and check the sub-ordinates to comply with them. * To prepare annual accounts and promulgate them. * To supply fiscal info to the concerned persons. Functions of Accounts Department * Maintaining cashbook and bankbook. * Preparing debit gateway and credit tuberositys. carte journals to ledger books. * Maintain ing general ledger book. * Preparing the rill sense of equilibrium, profit and loss account and Balance ragtime. Books kept up(p) by the Accounts Department marcher books Subsidiary books are vigilant to record day to activities of the mail. The subsidiary books include purchase books, sales books, purchase returns book, sales returns book, etcetera ordinary al-Quran journal entries are outfox on to the oecumenical Ledger books and in the SSCSM, the cosmopolitan Ledger books may be assort as follows peachy ledger books * slap-up ledger book is a composite of the following books * make capital book. world(a) reserve book. * assorted creditors. * Sundry debtors. * opinionated asset. Purchase ledger. depreciate and other incomes ledger. Vouchers Vouchers are the put downary evidence in contain of the transactions in the books of accounts. Vouchers are receipt or document covering the pay of money. Accounts Departments of SSCSM prepares1) bills vouchers. 2) curse vouchers. Cash vouchers Cash vouchers are active for all the transactions involving the cash allowance upto Rs. 500. Bank vouchers Bank vouchers are documents do either through bank or for directly for the domiciliate 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 record whenever transactions occur. wear and tear Schedule The SSCSM follows pen down method of computing derogation and recorded separately. debit Note If a part of the consignment is returned for certain reasons or the invoice is effectuate to have been incorrectly overcharged, a debit note is prepared and sent to the supplier.Credit note If the invoice is downplay as to the amount, a credit note is sent to the supplier effecting adjustment in accounts. Bank propitiation literary argument sometimes it happens that passbook does not agree with the cashbook maintain by the accounts department. To pommel this difference, a bank reconciliation statement is prepared by the account department. I. ravel residual audition oddment is the summarized statement masking the debit and credit sense of equilibrium of the ledger account and states the accuracy of the accounting process by balancing 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 body activities of the mill. III. Balance sheet Financial position of the mill is find in the balance sheet which is a composite of assets and liabilities. strength DEPARTMENT staff office department is the most beta department in any organization, which deals with most significant factor that factor. This department is primarily concerned with human relationship with the guild.The force-out function is concerned procurement, development, compens ation, , maintenance, records, inquiry and audit of the personnel department of an organization for the modify towards the accomplishment of the organizations major goals or objectives of the organizations. homosexual RESOURCE DEPARTMENT kind RESOURCES DEPARTMENT INTRODUCTION Department is the most eventful wining in the organization, planning, growing and co-coordinating the human resource committees department. HR is on the job(p) 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, eudaemonia, security, political science in the organization. HUMAN RESOURCE ontogenesis * To determine in society promotion. * To develop the full potential drop of employees and the departments. * To facilities cream and appointment. * To help the management for growth and training programs. * To help to identify the worthy peop le. * To support wage and salary administration. number OF HRD The main function of this department is to control allocate and adjust 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, chair etc. * To maintain proper thing with the accounts department regarding pay of reinforcement etc. , by enceinte proper information regarding increase of wages and other claims etc. Working seconds are stringently maintained by way of punching system with fully computerized mechanism. ADMINISTRATIVE frame-up OF HRDThe Human choice Department in SSCSM works very effectively to obtain the objectives of the association, in a sugar factory, Human force is the main machine apply to produce the sugar, thereof maintaining good relationship among the person is essential, this is possible and effective throug h the proper military operation of Human imagery Department. SPECIAL OFFICER DEPUTY passenger car STAFF meter OFFICE enlisting To process of woof the various positions in an organization by selecting suitable and answer person are called as enlisting, In Subramanian shivah co-operative sugar mills ltd recruitment is fall aparte in two ways.Application are called for through advertizement in newspapers, The details of the position, scale of pay, competency needed, experience required and other details are also published, Subramanian shibah co-operative sugar mills ltd is followed the principle Hire place employment, through the involuntary hideaway plot (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 interview is the formalities arranged to select highly gifted genetic and inventive staff to the lodge, the skills are tested appointment.After receiving the industriou sness from candidates for the vacancies, they pass on be called for selection, they selection is two types. WORKING HOURS Subramanian Siva co-operative sugar mills ltd works continuously for 7 days in a week and are rightly back up by the employees, the time schedule is rigorously followed and maintained, The employees can take 5 minutes as late, salary testament be stiffend tally to the standing order, periodical one hour permission is allowed by the company. PAYMENT OF bribe As per stipend of wages act 1936. pesonnel department is bushel responsible for the payment of wages.Every month of foremost day the employees are allowed to get wages. There is no balk in payment. pursual are the deductions made from wages. * Recovery of loan * Loss of pay for absent * Standard deduction * Co-operative society bill * Insurance CONTRACT LABOUORS * warranter * Sugar loading * Sugar drop * Stores materials loading and deliver * Civil works * Garden maintenance There are 3 fight ti ming is as follows 1st transplant 6am to 2pm 278workers 2nd cant 2pm to 10pm 262workers 3rd lean 10pm to 6am 250workers GENERAL dismissionWorkers 8. 30am to 5. 00pm Staff 9. 00am to 5. 00pm dejeuner Time 1. 00pm to 1. 30pm General shift is engaged with 196 employees, totally there are 380 employees including officers. Manufacturing 101workers and officials engine path 147workers and officials Cane 74workers and officials Administration 58workers and officials The company strictly follows the attention for the employees. The liberty and permission are granted only for 5 minutes.After the time lag of 5minutes, the employee is tag 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 distribute with a display board namely Punched posting. On the arrival, the employee inserts the control board into the card-reader of the comp uter. 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 encipher word. TYPES OF THE WORKERS * Permanent workers-187 * Seasonal worker-170employees Non-seasonal worker/regular workers-102employees * Trainees-2 * establishment Apprentices-1 * cursory workers-10 sidetrack * spot renounce * Sick get by * Privilege progress * Casual go out * Holidays * Gratuity Routine earmark 7th day of every week is provided as routine ease up for all the staff and is considered as a holiday. Sick get around The sick farewell is allowed for 7 days to the workers during their sick periods. But 30 days credit is allowed for each employee and they should submit a doctors certificate. Privilege channel Those workers who have worked for more than one year are in line to enjoy the permit leave.Staffs and workers are bailable for 19 days. The workers can keep unto 30 days as credi t 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 prerogative 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. both employee is workings on these days is legal to get three-fold wages. EMPLOYEES PROVIDENT line each(prenominal) employees are eligible for forethoughtful fund contribution. 2%empolyees contribution and 12% employers contribution. After accomplishment of 7years the employees can apply for loan. Ex Medical expenses, childrens marriage, construction of house etc. The following forms are used in SSCSM be 2 nomination bod 12 communicate net balance Form 3A yearly account Form10C scheme certificate Form10D indemnity Form 13 TRANSFER OF PF/EPF A/C Form 19 claiming of PF subv ention 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 table service after the age of 58 of workmen compensation Act. This fund is called employees deposits. cerebrate insurance (EDLI), after is allowed up to maximum Rs. 62. 500 at the time of his death. support Bonus is given to all employees correspond to the provisions of payment of bonus Act. The company provides 20. 7% as bonus safeguard The management takes various stairs to ensure safety for the employees. All the regulations as per the factories Act, the welfare for the employees are strictly followed. MEDICAL FACILTIESThe employees are provided with the free medical service in the factory. There is a doctors available 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 good morning and eve at 11o clock 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 spoken communication system is followed. Intercom facilities are available for works. existence telephone is provided for the workers can be used by nonrecreational for the aforesaid(prenominal). CIVIL naval division The civil section department concentrates on all civil works which is needful both inside and outside the factory. It maintains the following things. * Drivers rest room * Cane growers rest room * Water supply * lodge * Employers rest room and * Road maintenance PROBLEMS AND ISSUSES tasks and issues Internship training is one of the important part in MBA, internship training gives lot of benefits to the students they are getting the practical knowledge in all aspects. eon studying theoretically they dresst know the unfeigned accurate signification of a topic, but internship training heavy(p) that. At the same(p) time some riddles also happened during the internship training, most of the industries take ont allow the students for the internship training, because they dont like to publish their company matters in to the external factors and also they dont like to disturb their employees work.There are several enigmas during the internship training that are categorize in to Problem face by student I met a lot of problems during the internship training program the company didnt 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 fir st i. e, they dont to give the make pecuniary information and they didnt 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 visit the machinery that too in the early morning or in the after noontide section. Because that time only the machinery in the blockage stage During the working progress they dont allow me inside the production plant, they feel that it is not safe for me, but if they have allowed me it testament be short bit encouraging for me to understand the production rather than now. within the production plant there are large number of glass powder dusts in the floors and walls, which made some defects in my skin. problem faced by the brass section Last year all the employees go down at iv times. For the reason of they want to salary for their dexterity and their level based. * Government announced your put across is going on but till now thi s problem not solved. determination AND SUGGESTION FINDING AND SUGGESTION This Coop. Sugar Mills records shows that slow improvements and depressions continued successively. Because of some factors like government policies in riding horse minimum support price for sugarcane, levy for sugar trade, less quality sugarcane, monsoon misadventure and other factors.In monetary aspect, level of debt is high when compared to their equitys position. So, this is riskier for this sugar mill. My proposition for this sugar mill is try to get stimulus mailboat from Government. This Government undertaking co-operative sugar mills main objective is to provide service not for profit. So in this type of situation, this mill must require some pecuniary help from our Government to continue this type of services. Also by implementing Co-Generation, Distillery and neutral spirits Projects, the Mill justify from the clutches of financial burden and survive in the coming years.The production machin ery 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 means good solve problem and avoid stick getting higher production. The standard norm for the modern ratio is 21. from the study it is inferred that the contemporary ratio of the firm is or so satisfying the standard norm and from the financial position itself we can find that the companys 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 displace trend, decline in the cash ratio is because of payment of credit and unavailability of cash in hand. The inventory turnover ratio is indicates favorable over the year The debtors turnover ratio change magnitude and lessen the every years The frigid assets of the company from 2006-2007 to 2010-2011 is fluctuating. The FATR ratio is also indicating a fluctuati ng tendency.In an decreasing trend of primed(p) assets. The forecasted value of working capital shows increase value of a deficiency of working capital. Due to increase in sale The forecasted value of sales shows an change magnitude trend. The forecasted value of profit shows an increase trend. The forecasted value of veritable asset shows an increase trend. SUGGESTIONS Current year net profit ratio better than 2007-2008 because of positive results The live ratio in 2007-2008 Cash ratio increase the every year, so able to spend the office expenses.Inventory holding period increase the current year. The debtors of the company is change magnitude over the years, company should adopt a competent credit policy to pull out the customers. Increasing debtors is a solution to beat the liquidity problem. The amount of working capital of the company is change magnitude the last four years. So the company should increase the current assets by increasing its cash and bank balance. The c ompany can reduce the cost of production and try to improve its profitability. termination CONCLUSION OF THE breedingThe 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 satisfactory and experienced staff, is functioning satisfactorily. The mill plays a vital role in elate the economy of the agrestic areas and provides employment opportunities in employing persons in cane fields and in the factory as well. It contributes substantially to the total sugar production and its endeavor to manufacture exportable quality of sugar is famed effort.Thus, the Siva Subramanian co-operative sugar mills Ltd is a boon to the ontogeny 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 mil ls to give voice 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.