Escolar Documentos
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TABLE OF CONTENTS
1-4
5-8
9-30
30- 33
CHAPTER 5
INVENTORY MANAGEMENT
CHAPTERS 6 ABC ANALYSIS AND RATIOS CHAPTER 6 FINDINGS AND SUGGESTION CHAPTER 7 CONCLUSION
BIBILOGRAPHY ANNEXURE
65-65 66-98
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A STUDY THE INVENTORY MANAGEMENT AT RANNA SUGAR LTD INTRODUCTION TO SUGAR INDUSTRY
The sugar industry occupies a prominent place among the organized industries in India. Sugar industry hold second rank next to cotton textiles industry in importance. It provides employment to nearly 5 lakhs of people directly. Sugar is essential product in India. Considerable quantity of sugar is produced since old days. India produces white sugar, Khandasari, and Jaggery.There are about 450 industries working through out the country. Among them 120 are in private sector 235 in cooperative sector and 95 are in public sector. In Karnataka state there are about 40 sugar industries established. Out of 40, 20 are in private sector, 18 are in cooperative sector, and remaining 2 are in public sector. The sugar industries are located in rural areas and have an in intrinsic symbiotic relationship with rural masses. Some units are also in position to supply surplus power to the grid thru Bagass based co-generation system.
Type of sectors In India In Karnataka
18 20 02 40
EXECUTIVE SUMMARY
Inventory control is the process whereby investment in materials and parts carried in stock is regulated within predetermined limits set in accordance with inventory policy established by the management. In modern competitive one of the burning problem of every business and industries that of cost control and cost reduction. An all pervasive effort for cost control and cost reduction is of paramount, importance for survival and growth of every industrial enterprises. This is why inventory management as a scientific device for controlling inventory cost and eliminating wastage, is now regarded as an integral part of industrial management. Inventory management does not involve any human factor, as it concerns itself not with men but with inventory.
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Meaning and definition of inventory, objectives & significant of inventory and techniques of inventory and also what are the Benefits derived to Company by holding inventory. FINDINGS: * The A items carry nearly about 7 to 8% of the total items similarly B items 11% items 81% * In the inventory A items very strict control because having high volume of the inventory management B items are moderate. and C
SUGGESTION: From the study Ranna sugar found that is non professional in approach to be made to professional the systems in ranna sugars. Methodology:
Chairman of factory is Mr. R. S. TALEWAD. Company is situated in Timmapur village near by Lokapur, Mudhol taluka, Bagalkot district and its registered office is in Factory sight The Factory has more than 500 employees on its roll including some officers and technical experts. Human resources being the most important assets of the company all the efforts are made to enhance the motivational level and efficiency of the employees.
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BY-PRODUCTS
The company has ambitious plans to utilize various by-products in a systematic way as fallows.
BAGASSE
1. Power Generation 2. Paper production 3. Particle Board 4. Cattle Feed & Furfural
MOLASSES:
1. Butanol 2. Yeast 3. Industrial Alcohol 4. High Protein Molasses
FILTER CAKE:
1. Manure 2. Refined Wax
2. COMPANY PROFILE:
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LOCATION
The RAYATAR SAHAKARI SAKKRE KARKHANE NYIYAMIT (R.S.S.K.N) Factory: Timmapur Mudhol, Tq: Mudhol District: Bagalkot
ESTABLISHED IN REGESTERED NO WEEKLY HOLIDAY WORKING SHIFT CHAIRMAN M.D FINANCIAL INSTITUTION OF THE COMPANY
: : : : : :
A STUDY THE INVENTORY MANAGEMENT AT RANNA SUGAR LTD Tq: Mudhol. Board of Directors
Shri. Ramann .S. Talewad Shri. A.B.Gorphade Shri. S.S.pujari Shri. D.S.Patil Shri. R.A.Tungal Shri. K .N. Paraddi Shri. U.V.Sarawad Shri. A.M.Patil Shri. G.P.Patil Shri. A.P.Patil Shri. R.T.Patil Chairman Vice Chairman Managing Director Director Director Director Director Director Director Director Director
At every Annual General Meeting one third of the total number of Directors, whose period of office is liable to retire by rotation shall retire in accordance with the provisions of section 255 and 256 of the company Act. 1956 and they are eligible for reappointment.
HUDCO New Delhi BDCC Bank Bagalkot BDCC Bank Bijapur. SKDCC Bank SIRSI. CANARA Bank Lokapur.
Shri R. N. Patil, Chief Engineer Shri M. M. Shendri, Chief Chemist Shri M. T. Patil, Cane Manager Shri V.V. Tulasigeri, Off Suptd Shri S. K. Kulkarni
Accounts officer
1.
dealers in cane sugar, bet Sugar, starch sugar, khandasari sugar and jaggery of all kinds and varieties and their bye products. 2. To carry on the business of manufacturers refiners, producers, importers, exporters and
dealers in all kinds of sugars products, molasses, combustible fuel, Yeast and other fermentation, organic and inorganic chemicals, starch, syrups all alcoholic substances, acetone, spirits, sugar candy, glucose, confectionery and canned fruits. 3. To carry on the business of distillers. Brewers molesters, compound, rectifiers and dealers
in all kinds of spirits and alcohol, liquors, like rum, gin, whisky, brandy and beer, special syrups, aerated waters, tinctures, essences, pharmaceutical and other chemical preparations, chemical fertilizers, manures, boot polish, wax, power alcohol and the like. 4. To carry on the business of manufacturers and dealers in melada, bagasse, bagasse boards,
papers, paper pulp carbon dioxide, hydrogen, potash cane wax, fertilizers and cattle feed. 5. To carry on the business of agriculturists horticulturists and planters of all kinds and
description. 6. To employ or pay experts, foreign consultants and other in connection with the prospecting
planning, execution and development of all or any of the business which the company is entitled to carry on. 7. 8. 9. To carry on the business of transport operators of all kinds and description. To set-up an Institute for training people in sugar technology sugar plants power To carry on the business of cultivating growing, buying, selling, manufacturing or
generation, paper plants etc. and give implant training to the successful personal India and Abroad. otherwise dealing in agriculture and its products including sugar cane, bagasse products, beet
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dealers in fruits, honey-fresh and per servable products and generally to carry on the manufacture and trading in jams, jelly, pickles, chutney, vinegar, ketchup, juices, squashes, syrups, drinks, beverages, essences, ice-creams, milk preparations and other preparation where the sugar is used .
Administration Department
Administration department is the main department in the organization. They are total number of 38 employees working in this department. is divided into 6 sections and they are as below :
1. Share section. 2. Purchase section. 3. Stores section. 4. Sales Section. 5. Time office section. 6. Computer section. 7. Security section. 8. Telephone operating section.
SHARE SECTION :
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The person who wants to become a member has to follow the procedure / rules. He has to fulfill appropriate application given by the share section authority. If the board of directors approve the application in body meeting, then only he is treated as shareholder of the factory. After the approval he has to pay the amount equivalent to face value of the share. There is no transferability of share. If at all he wants to transfer his shares, he has to transfer to such a person who is the member of the factory. If he transfer to another person it is not valid and such shares get cancelled. For the identification of its members, the factory issues share certificate and identity cards to such share holders.
PURCHASE SECTION :
Purchase officer
Clarks Attainders
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B. Scrutinizing requisition :
The manager scrutinizes the demand of materials. He examines whether the item mentioned in the requisition note is necessary or not.
C. Vendor selection :
After scrutinizing, if a material is necessary then tender advertisement is given or if they have permanent vendors. The manager chooses the power vendor. The BOD does selection of vendors.
D. Enquiry :
After selecting a proper vendor enquiry is sent to the vendor. E.Receiving Quotation : The purchase manager receives the quotations from vendors to whom the enquiries are sent. Through there quotations a right vendor is choosen.
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Clarks
Attainders
Clarks
Attainders
Store section is also important section in the administrative department. All types of materials are kept in this section. Which are required for the factory smooth running. The section works day and night. Shift is changing every 8 hours. This section is maintained by the stores keeper. The main work of this section is providing the materials to the required departments. Those stores section maintains some books like : a. Transport. b. Bin card c. Daily issued. d. Monthly issued. It is also one of the section under Administration department, there are total of 7 employees working in this section.
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TIME OFFICE :
Supendent Clerks Time office is one of the important sections of administration department. There are 5 employees working in this department. Functions: 1. Showing the absent report to the HODs 2. To receive the attendance cards from the workers 3. To put attendance of the workers in the master role 4. It arranges the duty to the workers, maintains working bell 5. It maintains salary register book.
Types of Leaves:
1. Sick leaves : Sick leave provided to employees 15 days Per year 2. Casual leaves :
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Shift working :
In a shift of 8 hours the factory is providing 4 types of shifts.
SALES SECTION:
In this section sales of the following products produced takes place are sugar, molasses, bagasses and power. This factory is producing three types of sugars they are M-30, S1-30 and
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PROCEDURE FOR SALE: The organization undertakes selling activities in three methods; 1. Free sale: Free sale is done within the country. Hear company will invite tenders from different buyers at a 10 days notice. The sugar is sold to that buyer who quotes or bids highest price. Tenders are called periodically. If the rate is not satisfactory the tender will be cancelled. In free sale sugar is being done to bulk purchases on the bases of tenders, these bulk purchases then sell the purchased sugar to retailers. 2. Levy sale: It is also done within the state of Karnataka and being sold to the government of Karnataka on levy bases. The government then distributes outlets at predetermined, reasonable pric 3. Export: Sugar is sold outside the country on the contract bases. According to the rules and regulation of the contract it will be done.
INTRODUCTION ABOUT THE MARKETING: The term marketing has been derived from the word market. Market is generally understood as a place or geographical area where buyers and sellers meet and enter in to transactions involving transfer of ownership of goods, services and securities. Marketing is a social and managerial process by which individual and group obtain what they need and want through creating, offers and exchanging the products of values with others. FEATURES OF MARKETING: It is consumer oriented. It starts and ends with consumer. Marketing is a system. It is goal oriented. It is a continue process. It is a guiding element of business.
COMPUTER SECTION:
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a) Weigh bridge department b) Cane accounts department c) Time office department d) Laboratory department e) Stores department f) Sales department g) Purchase department h) General accounts department i) Sales accounts section
SECURITY SECTION:
Security officer Assistant security officer Security guard
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FINANCE DEPARTMENT
Accounts of finance department are the main and the hart of every department of the company or industry. Hear in this factory, the accounts section maintains all the transactions related to the factory dealings. The sale accounts, purchase accounts, etc are maintained and this department prepares P&L account, Balance sheet, etc. In RSSK is divided finance department or accounts department in two sections. General account section Cane account section In the above chart 50% of the labour is working in the general account section and 50% are in the cane accounts section.
The registers maintained in this section are : a) Self harvesting payment register b) Harvesting bills
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Finance:
Our company was able to get working capital finance to the extent of Rs. 42.52 crores. The bankers of the company have extended their fullest co-operation in sanctioning and releasing working requirement, which enabled our company to make payments of cane bills of the farmers. The company has paid Rs. 1000 per MT as first installment for the cane supplied during the year. CANE DEVELOPMENT DEPARTMENT Cane Manager
{Early Maturity} {Middle Maturity} {Early Maturity} {Early Maturity} {Early Maturity}
PRODUCTION DEPARTMENT
The production department is one of the core parts in every process based industry. In addition, it plays a vital role in the organization for smooth going in every sugar industries; Production department is divided in to two sections. 1. Engineering department 2. Manufacturing department Chief Engineer
Electrical section
Workshop
Stores section
1.Mechanical section :
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a. Cane unloading arrangement b. Cane preparation c. Milling Cane weighment arrangements : Cane weighment is totally computerized process. Hear the cane weightment is carried through electronic platform called weigh bridge . This electronic platform is of two types. One with the capacity of 40 tons for lorry and tractors and other with a capacity of 10 tones for only cart. Hear after weighing the cane a slip is provided so that particular farmer which has the details of total weight of the cane, total trips, timing, vehicle number, variety of sugarcane and other details. And after this when the vehicle comes back after unloading the sugar cane, empty vehicle weight all their data stored in the computer and final copies listed for further actions. Cane unloading arrangements : Hear the weighed sugar cane is unloaded and sent further for cane preparation. Further unloading cane there are 2 unloaders with the help of sling attached instruments cane is loading on the feeding table. Cane preparation : After feeding the sugar cane on feeding tables with the help of levelers which avoid overloading of sugar cane is sent to primary cutter, which cut the sugar canes in to small pieces, further fine fibers are obtained from there process by passing them in the fibrizer. Milling :
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Boiler section : 40 tons / hrs capacity 2 boilers of 66 kg / cm2 pressure mainly use fuel as waste of cane called bagasses. This waste of cane (bagasses) is used in generation steam for production of electricity.
Power generation :
Process chart of Co-generation Water treatement Make up water Feed water tank Deareator tank Pumping Stream drum Turbine Generator [ electricity ]
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3. Workshop : In this workshop machinery work is done. The spares, materials are fabricated using lathe machines in the workshop shaping like square cutting and other etc. are also done in the workshop. Following machines are used in the workshops. Lathe machines for round job. Radial drilling machine for drilling work. One Hacksaw machine for cutting. One grinding machine for tool grindings.
Stores :
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Various section spare parts are stored in stall system and all the units are computerized and given a code number. Bin card and other system are followed hear. These stores materials are normally required for preventive maintenance during seasons and off seasons for servicing and overalling.
MANUFACTURING DEPARTMENT
Manufacturing section is again divided in to 3 sub sections. Laboratory Manufacturing process
Godown Laboratory : The factory is having well equipped lab, and the main activity of the lab is to check the content of sugar in the sugar cane and fixing the correct shape and size of the sugar. The lab prepares hourly reports which advise on the addition of the other chemicals in production. Other concerned activities of the laboratory : It determines the percentage of water contents in the dilution of the juice. It determines as well as managing the temperature of boiling juice. Choices of colors and size of sugar. To manage time and quality. It decides the percentage and contents of chemicals to be added during production. It finds the pH of water through universal indicator. Chemicals used in the production of sugar. Burnt-lime bleaching agent and pH controls (juice clarification) Page 28
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Fresh mud
Power Molasses is used as major content in production of wines and other alcoholic products. So it is sold to liquor industry of income 0.50 crores is earned per month. Bagasses is also used as one of the by product obtained during the process. It is used as fuel for boilers to produce steam through which electricity is obtained. The electricity obtained is used for the factory itself and surplus is sold to KPTCL. Fresh mud is yet another by product produced during the process. It is sold to farmer during the process. Which they in turn use it as fertilizer to grow sugar cane. It is also sold to fertilizer units and also feed to the cattle.
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Cane Yard Unloading Feeder Table Cane Carrier Cane Kicker Leveller Fibrizer Mills Juice Juice weighing scale PRD Station Weighed Juice SO2 Gas J H PRI Heaters Lime Steam power Turbine Distributed to various stations Exhaust steam for process Clarrifier or Settler Muddy Juice SO2 Gas Disposal filter cake Oliver filters
Boiler No 1
Boiler No2
B Centrifugal
A m/c Crystilliser
B Sugar
A Centrifugal
White sugar
Grading C- Sugar Weighing & packing Godown B and C sugar melted & used to Boil A m/c Final Mols
To Tanks
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a. It is located in the place where good infrastructure is available. b. The companys concentration towards the quality of the product. c. The technological standard of the company. d. Modern equipments. e. High production efficiency. f. Good sources of raw material. g. Power generation. 2. WEAKNESS a. The company needs improvements and should concentrate on timely customer Service. b. The company must improve labour payments c. Labors turnover. d. The promotion procedure in the organization is too rigid. e. No specific dept. such as HRD. f. Large number of sugar factories within 25-30 kilometers. g. No scheme offers are given. 3. OPPORTUNITIES a. Expansion of projects like paper unit, ethanol production, bio-fertilizers, and power generation. b. All these above projects will give the company maximum profits. 4. THREATS Stiff competition by brands like Prabhu sugars, Nandi, Godhavari sugars, Nirani sugars and other.
IMPORTANCE OF INVENTORY MANAGEMENT:Investment in inventory normally accounts for about 1/3 value of the total assets and for an average manufacturing concern, cost of inventory represents about one half of the product cost.
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SCOPE OF THE STUDY :Inventory management being a very important concept in all the companys having a void coverage often calls for the managerial attention. In the modern times inventory management has become the integral part of the all companies. So all the firm give special importance for inventory management. The major objective of the study is to examine the effectiveness of inventory management system adopted by R .S. S. K.N. The study mainly focuses on the techniques used by this company to control the inventory.
INVENTORY MANAGEMENT:
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1. RAW MATERIALS
Raw material form a major input into the organization. They are required to carry out production activities uninterruptedly. The liquidity of raw materials required will be determined by the rate of consumption and the time required for replenishing the supplies. The factors like the availability of our materials and the government regulations, etc. to affect the stock of raw materials. 2.WORK IN PROGRESS The work in progress is that stage of stocks, which are in between the materials and initial goods. The raw materials enter the process of manufacture but them yet party in a final shape of initial goods. The quantum of work in progress depends upon the time taken in the manufacturing process. The greater the time taken in a manufacturing the more will be the amount of work in progress. 3.CONSUMABLES:
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INVENTORY MANAGEMENT:
The investment in inventory is very high in most of the undertakings increased in a manufacturing wholesale and retail trade. The amount of investment is sometimes more in inventory than in other assets. In India, a study of 29 major industries has revealed that the average cost of materials is 64 paise and the cost of labour and overhead is 36 paise in a rupee. In industries like Sugar, the materials cost is as high as 68.75% of the total cost. About 90% of part of working capital is invested in inventories. It is necessary for every management to give proper attention to inventory management. The proper planning of purchasing handling, storing and accounting should form a part of inventory management. purchase (d) where to store etc. There are conflicting interests of different departmental heads over the issue of inventory. The finance manager will try to invest less in inventory because for him it is an idle investment, whereas production manager will emphasis to acquire more and more inventories as he does not want any interruption in production due to shortage of inventory. The purpose of inventory management is to keep the stocks in such that neither there is over stocking nor under-stocking. The over stocking will mean a reduction of liquidity and targeting off other production processed: under stocking on the other hand will result in stoppage of work on the investment in inventory should be kept in reasonable limits. An efficient system of inventory management will determine (a) what to purchase (b) how much to purchase (c) from where to
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1. To ensure continuous supply of materials spares and finished goods so that production should not suffered at any time and the customers demand should also be met. 2. To avoid both over stocking and under-stocking inventory. 3. To maintain investments in inventory is at the optimum level as required by the operational and sales activities. 4. To keep material cost and control so that they contribute in reducing cost of production and overall costs. 5. To eliminate duplication in ordering or replenishing stocks. This is possible with the help of centralizing purchases. 6. To minimize losses through deterioration, pilferage, wastages and damages. 1. To design proper organization for inventory management. A clear-cut accountability 2. should be fixed at various levels of the organization. 8. To ensure perpetually inventory control so that materials shown in stock ledgers should be actually lying in the stores. Responsibility of inventory specialists: Controlling and authorizing finding for material so that the proper kind, quality and quantity is available at the correct time and place. Maintaining records and controls over material in stock, planned for distribution system. They decide upon inventory level Kinds and fixation of inventory level: The various levels fixed for effective inventory control are as follows
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MINIMUM LEVEL: It represents the quantity below which the inventory of any item should not be allow to fall, in other words an enterprise must maintain minimum quantity of stocks. The following factors should be considered in order to fix minimum stock level Reorder level Lead time Average rate of consumption of material
Where, Minimun level =Reordr level-Aerage consumption*lead time Maximum level It represents the level beyond, which the stock in hand is not allowed to exceed .This is because of the cost involved in holding more than required stock. RE ORDER LEVEL: When the quantity of materials reaches at a certain figure the fresh order is tended to get materials again. The order is sent before the materials reaches minimum stock level. The reordering level or ordering level is fixed at between the minimum level and maximum level. The rate of consumption, number of days required replacing the stocks and maximum quantity of materials required on any day are taken into account while fixing the reordering level. The ordering level is fixed with the following formula. Re order level = maximum consumption X maximum Re-order period.
MAXIMUM LEVEL:
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Maximum stock level = reordering level + reordering quantity - (minimum consumption X minimum reordering period) SAFETY LEVEL: The consumption rate of materials and lead time dont remain constant and therefore to guard against the uncertainty, an extra stock is always maintained which is known as safety stock. A safety stock of materials is maintained as insurance against stock depletion due to increase usage or unusually long delivery times, which cause the stock to fall below minimum level. The main objective behind keeping safety stock is minimizing stock out cost.
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INVENTORY CONTROL TECHNIQUES: Inventory control techniques are employed by the inventory control. Organization within the frame work of one of the basic inventory model, viz., fixed order quantity systems or fixed order period system. Inventory techniques represent the operations aspects of inventory management and help to realize the objective of inventory management and its control. Several techniques of inventory control are in use and it depends on the policy of the firm product, the techniques most commonly used are 1. Always Better Control (ABC) Classification 2. High, Medium and Low (HML) Classification 3. Vital, Essential and Desirable (VED) Classification 4. Scare, Difficult and Easy to obtain (SDE) 5. Fast moving, Slow moving, and Non moving (FSN) 6. Economic Order Quantity (EOQ) 7. Max minimum System 8. Two bin System 9. Material Requirement Planning (MRP)
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j) Distribution Logistics: An exciting and profit promising way of using systems logistics in planning and control is the expansion of inventory control to include other factors. This system is referred to here as distribution logistics. In its advance form. It treats the entire logistics of business ranging from sales forecasting through purchasing and processing materials and inventorying to shipping the finished goods as a single system. The goal is usually to optimize the total cost of the system in operation while furnishing a desire to level of customer service meeting certain constrains such as financially limited inventory levels.
ABC Analysis : These important items usually designated as class A may account for more
than half the total value usage in the inventory. These items require very careful management and special careful estimates of future usually class C items which in total account for only a few percent of the total value of usage very little effort should be devoted to forecast the requirement of items. The inter mediate class B items justify a reasonable but routine effort in forecasting demands and managing inventory. The ABC approach means of category inventory items into three class, A, B and C according to potential amount to be controlled. A B C - Items, which are the 10% - Items, which are the 20% - Items, which are the 70%
A.B.C. Analysis
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ABC ANALYSIS - 1
One of the most important considerations of control is the value of annual consumption of inventory items in a year. Only a small number of inventory items consume a very large share of inventory consumption during the year. A little larger number of inventory items covers a moderate share of annual inventory consumption. A very large number of items just cover a very small share of annual inventory consumption. These facts gave birth to the concept of ABC analysis. ABC ANALYSIS 2 It has been observed that in an industrial unit only 10% of items have 70% of the annual inventory consumption. 20% of the items have 20% of annual inventory consumption, and 70% of the items have only 10% of the annual inventory consumption. Since 70% of the annual consumption of inventory is covered by only 10% of the items in the inventory, these items deserve highest attention and are classified as A items Similarly 20% of the items covering 20 % of the inventory investment are B class items. Balance 70% of the inventory items are termed as C class items.
1. Current Ratio
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CURRENT RATIO
0.6 0.5 RATIO 0.4 0.3 0.2 0.1 0 2006-2007 YEAR 2007-2008 2008-2009 0.42 0.48 Ratio 0.45
INTERPRETATION An arbitrary standard of current ratio is 2:1 indicates that for every one rupee of current liability two rupee of current assets is available. From the graph it is below the standard this shows that there is no short term solvency of the company .
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Quick Current Assets Liabilities 2006-2007 1383.13276 8028.62101 2007-2008 1278.13793 8685.3814 2008-2009 1707.11841 7745.30918
Year
Ratio 0.17
0.15 0.22
QUICK RATIO
0.25 0.2 RATIO 0.15 0.1 0.05 0 2006-2007 2007-2008 2008-2009 YEAR 0.22 0.17 0.15 Ratio
INTERPRETATION Table 1.2 reveals that quick ratio of the company is not higher than standard 1:1. This shows that the firm liquidity position is not so good. Absolute Quick Ratio/cash Ratio Cash ratio is the strongest measurement of liquidity. Since cash is the most liquid assets, a financial analyze may examine cash ratio & its equivalent to current liabilities. Trade
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CASH RATIO 0.1 0.08 RATIO 0.06 0.04 0.02 0 2006-07 0.028 0.0078 2007-08 YEAR 2008-09 0.087 Ratio
INTERPRETATION Table 1.3 reveals that absolute quick ratio is below the standard ratio i.e. 0.5:1 indicates that 50 paisa worth of absolute liquidity assets are sufficient to meet one rupee worth of current liabilities. In all 3 years it indicates that there is no sufficient liquidity in a firm.
Leverage Ratios Leverage ratios are also known as capital structure ratio. These ratios indicate mix of funds provided by owners & lenders. As a general rule these should be appropriate mix debt & owners equity in financing the firms assets. Leverage ratios are calculated to judge the long long-term financial position of the company. Some of the popular leverage ratios are:
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Year
Total Debt
Capital Employed
2175.3
Ratio
2.61 2.59 2.8
2180.18495 2239.83274
DEBT RATIO
2.85 2.8 2.75 2.7 2.65 2.6 2.55 2.5 2.45
RATIO
Ratio
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Year
2006-07 2007-08 2008-09
Fixed Assets
Shareholder Fund
Ratio
2.61 2.62 2.55
FIXED ASSETS TO NETWOTH RATIO 2.65 RATIO 2.6 2.55 2.5 2006-07 2007-08 YEAR 2008-09 2.61 2.62 2.55 Ratio
INTREPRETATION Table reveals that percentage of fixed assets value contributed by its owners is decreasing in the year2007-2008 . .in the year 2009 fixed assets value contributed by its owners is increasing
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Year
2006-07 2007-08 2008-09
Ratio
1.55 1.92 1.56
INTREPRETATION Table reveals that proprietors fund & investments are increasing. & Current assets are decreasing .It was 1.56 in the year 2008-09.
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Year
2006-07 2007-08 2008-09
Gross Profit
Sales
Ratio
5925.32689 4534.35123 7362.06987 13.8 21.65 10.8
RATIO
13.8 2006-07
Ratio
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Net Profit
RATIO
Ratio
0.01242 2008-09
INRTEPRETATION This ratio indicates firms capacity to face the economic conditions, higher the ratio better the profitability. From the table it is clear that in 2006-07,2007-08, profit was increasing year by year marginally and in the 2008-2009 decreasing the profit. .
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Year
2006-07 2007-08 2008-09
Ratio
5925.32689 4534.35123 7362.06987 100.8 98.62 74.04
OPERATING RATIO
120 100 RATIO 80 60 40 20 0 2006-07 2007-08 YEAR 2008-09 100.8 98.62 Ratio 74.04
INTREPRETATION Table reveals that the operating ratio shows decreasing trend for the 3 years which means there is an increase in the profit. Expenses Ratio
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Expenses
Sales
Ratio
5925.32689 4534.35123 7362.06987 11.53% 20.39% 14.71%
EXPENSES RATIO 25.00% 20.00% RATIO 15.00% 10.00% 5.00% 0.00% 2006-07 2007-08 YEAR 2008-09 11.53% 20.39% 14.71% Ratio
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INTREPRETATION There is no role of thumb for this ratio, as it may differ from firm to firm depending upon nature of business. Table shows the comparative expenses ratio is in fluctuating trend. Profitability in relation to Investment Return on shareholders Investment: Return on shareholders investments, popularly known as ROI. It is the relationship between net profit after tax & shareholders funds. Thus this ratio is considered as affective indicator of the companys profitability because it reflects the success of management in the efficient utilization of the owners investment. ROI=. Year
2006-07 2007-08 2008-09
X 100 Ratio
7.01% 23.41% 0.04%
Shareholder Fund
Shareholders fund
ROI 30.00% RATIO 20.00% 10.00% 0.00% 7.01% 2006-07 2007-08 YEAR 23.41% 0.04% 2008-09 Ratio
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INTREPRETATION The table reveals how were the resources of a firm were being used. So higher the ratio better will be the result The ratio of ROI has increased to 23.41% when compared to 2006-07 . There is no return on shareholders fund because the company shows the profit
Activity Ratios:
Funds are invested in various assets in business to make sales & earn profit. The efficiency with which assets are managed directly affects the volume of sales. The better the management of assets, the larger is the amount of sales & the profit. Activity ratio measures the efficiency or effectiveness with which a firm manages its resources or assets. These ratios are also called turnover ratio because they indicate the speed with which assets are converted or turned over into sales. a. Inventory Turnover Ratio: Inventory turnover ratio indicates the number of times stock has been turned over during the period & evaluates efficiency with which a firm is able manage inventory. The ratio is calculated by dividing the net sales divided by average inventory at cost. ITR= Net Sales . Average Inventory Average Inventory at Cost Year
2006-07 2007-08 2008-09
Net Sales
Ratio
1.9 0.94 1.94
Average inventory should be taken for calculating stock turnover ratio. Adding the stock in the beginning & at the end of period & dividing it by 2 to calculate average inventory.
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INTREPRETATION Inventory Turnover ratio has decreased to 1.9 to.94 in the year 2007-08, in the year 2008-09 incresing the ratio to1.94..which signifies the firms efficiency in producing and selling is improving. FINDINGS: * The A items carry nearly about 7 to 8% of the total items similarly B items 11% items 81%. * In the inventory A items very strict control because having high volume of the inventory management B items are moderate. * The store department not maintaining levels of stock and any inventory techniques. * In the year 2006-07 current ratio 0.42 . in the year 2007-2008 increased .but 2008-2009 decreased Company position is below standard ratio there fore company position is bad . * In the year 2006-07 quick ratio is 0.17. next years decreased 2007-2008 ratio is 0.15 current position is increased 2008-2009. * In the year 2006-05-7 absolute quick ratio is 0.028 but next year increased to year 2007-2008 company position is still bad but recovery to ratio. * In the year 2006-05-7 debt Ratio is 2.61 but subsequent year increased year 2008-09 it has 2.80. company position still to recovery. * Fixed asset to net worth Ratio in the year 2006-07, 2.61 next year increased but in the 2008-09 decreased by 2.55. * Current Asset to Proprietary fund Ratio in the year 2006-07 1.55. subsequent years increased and decreased year by year. and C
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From the study Ranna sugar found that is non professional in approach to be made to professional the systems in ranna sugars . For examples: Inventory management is mannual and no Analytical tools are used for management thus usages of ABC analysis is suggest in ranna sugars . The company should try to enhance the operating efficiency of firm by Periodic Analysis and review.
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BIBILOGRPHY
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ANNEXURE
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ItemCd BM010001 BM010003 BM010020 BM010022 BM010029 BM010030 BM010031 BM010032 BM010033 BM020004 BM020017 BM020020 BM020024 BM020029 BM020030 BM020034 BM020047 BM020051 BM020055 BM020056 BM020060 BM030009 BM030010 BM030011 BM030012 BM030013 BM030014 BM030015 BM040001 BM040003 BM040010 BM040011 BM040012 BM040013 BM040014 BM040016
ItemName Cement Water Proof GP2 CEMENT Sand Thapy Jely Gund Metal Stone Size;20mm Cement Poles Size: 7' lenght 4X4W Pencing Wire 12x12 Hinges: PVC Border Patti Size 5" Screw Size 6x19 Screw Size 8x75 Door Handle Size D.V.Rubber Size Hinges Size A C Pipe Size Door Stapper Nylon Grip Window Woods Towor Bolt S S 4" Wood Screw Teak Wood Patti 1"x1/2" Teak Wood Patti 2"x1/2" Teak Wood Patti 2"x1/4" Teak Wood Patti 1"x1/4" Flywood 12mm 8' X4' Flywood 6mm 8' X4' Wooden Planks Size 1 1/2" th x12" W x 10 Feet long Navopan Size 6"x9",6"x3" Alluminium L Angle Size Rubber Size Door Top Size Door Centre Size Door Bottum Size Door Verticle Size Door lock
UOM Number Number Brass Number Brass Number Brass Number KiloGram Number Box Number Number Feet Number Number Number Box Sqr Feet Number Pkt Feet Feet Feet Feet Number Number Ganfeet Number Number KiloGram Meters Meters Meters Meters Number
unit 130 635 45 4 21 4 12 900 1615 24 2 4 14 90 56 24 6 22 7.45 10 2 800 200 400 1200 16 8 125 12 25 80 2 2 2 12 6
price 495.0 245.0 756.0 30.0 1283.0 40.0 1480.0 198.0 52.0 58.0 230.0 125.0 53.0 7.0 30.0 135.0 33.0 29.0 270.0 30.0 75.0 6.0 13.0 10.0 6.0 1288.0 865.0 490.0 359.0 203.0 55.0 575.0 598.0 952.0 397.0 240.0
amt 64350 155575 34020 120 26943 160 17760 178200 83980 1392 460 500 742 630 1680 3240 198 638 2011.5 300 150 4800 2600 4000 7200 20608 6920 61250 4308 5075 4400 1150 1196 1904 4764 1440
cum.con 64350 219925 253945 254065 281008 281168 298928 477128 561108 562500 562960 563460 564202 564832 566512 569752 569950 570588 572600 572900 573050 577850 580450 584450 591650 612258 619178 680428 684736 689811 694211 695361 696557 698461 703225 704665
% of Cum.con 0.99755 3.40928 3.93666 3.93857 4.35624 4.35872 4.63404 7.39653 8.69841 8.71999 8.72712 8.73487 8.74637 8.75614 8.78218 8.83241 8.83548 8.84537 8.87655 8.8812 8.88353 8.95794 8.99824 9.06025 9.17187 9.49134 9.59861 10.5481 10.6149 10.6936 10.7618 10.7796 10.7982 10.8277 10.9015 10.9238
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6 6 6 22 21 6 3 6
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EG020103 EG020104 EG020105 EG020106 EG020107 EG020108 EG020109 EG020110 EG040001 EG040007 EG040008 EG040009 EG040015 EG040016 EG040017 EG040019 EG040021 EG040022 EG040023 EG040024 EG050008 EG050021 EG050032 EG050033 EG050043 EG050044 EG050046 EG050047
Number Number Number Number Number Number Number Number Number Number Number Number Number Number Meters Meters Number Meters Meters Meters Number Meters Meters Meters Meters Meters Meters Meters
1288.0 185.0 4534.0 8084.0 41.0 130.0 506.0 58.0 1080.0 1305.0 11163.0 4010.0 8444.0 675.0 234.0 35.0 5457.0 41.0 30.0 30.0 10662.0 1338.0 86.0 52.0 75.0 289.0 63.0 97.0
30912 6290 31738 64672 820 520 3036 1160 1080 5220 78141 48120 67552 1350 23400 350 32742 410 300 300 106620 321120 1720 416 54000 196520 62874 97194
2163647 2169937 2201675 2266347 2267167 2267687 2270723 2271883 2272963 2278183 2356324 2404444 2471996 2473346 2496746 2497096 2529838 2530248 2530548 2530848 2637468 2958588 2960308 2960724 3014724 3211244 3274118 3371312
33.5413 33.6388 34.1308 35.1333 35.1461 35.1541 35.2012 35.2192 35.2359 35.3168 36.5282 37.2742 38.3214 38.3423 38.705 38.7105 39.218 39.2244 39.229 39.2337 40.8865 45.8646 45.8913 45.8977 46.7348 49.7813 50.756 52.2627
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EG110056 EG110059 EG110060 EG110061 EG110062 EG110063 EG110064 EG110065 EG110066 EG110067 EG110073 EG110075 EG110076
Number Number Number Number Number Number Number Number Number Number Number Number Number
2 1 1 3 16 2 2 33 6 6 1 48 48
2374.0 2374.0 9282.0 619.0 975.0 215.0 384.0 384.0 507.0 629.0 14943.0 99.0 99.0
4748 2374 9282 1857 15600 430 768 12672 3042 3774 14943 4752 4752
5412338 5414712 5423994 5425851 5441451 5441881 5442649 5455321 5458363 5462137 5477080 5481832 5486584
83.9031 83.9399 84.0838 84.1126 84.3544 84.3611 84.373 84.5694 84.6166 84.6751 84.9068 84.9804 85.0541
4 10 8
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EG120106 EG120107 EG120108 EG120109 EG140039 EG140046 EG140049 EG140063 EG140064 EG140065 EG150004 EG150023 EG150028 eg150036 EG150037 eg150038 EG150040 EG150045 eg150047 eg150048 EG150049 EG150051
Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number
20 16 24 14 2 2 3 4 4 1 2 1 2 9 5 3 2 4 7 2 6 6
75.0 3300.0 300.0 3218.0 7765.0 26400.0 13800.0 3750.0 31300.0 3964.0 98.0 72.0 263.0 132.0 132.0 195.0 731.0 731.0 59.0 60.0 135.0 848.0
1500 52800 7200 45052 15530 52800 41400 15000 125200 3964 196 72 526 1188 660 585 1462 2924 413 120 810 5088
5889226 5942026 5949226 5994278 6009808 6062608 6104008 6119008 6244208 6248172 6248368 6248440 6248966 6250154 6250814 6251399 6252861 6255785 6256198 6256318 6257128 6262216
91.2959 92.1144 92.2261 92.9245 93.1652 93.9837 94.6255 94.8581 96.7989 96.8604 96.8634 96.8645 96.8727 96.8911 96.9013 96.9104 96.9331 96.9784 96.9848 96.9867 96.9992 97.0781
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EG150052 EG150056 EG150057 EG150059 EG150062 EG150063 GS050062 GS050065 gs050066 GS050068 GS070001 GS070002 GS070003 GS070005 GS070007 GS070008 HM010001 HM010004 HM010009 HM010020 HM010022 HM010023 HM010025 HM010027 HM010028 HM010031 HM010034
Number Number Number Number Number Number Number Meters Number Number Number Number Set Set Number Set KiloGram KiloGram KiloGram KiloGram KiloGram KiloGram KiloGram KiloGram KiloGram KiloGram KiloGram
2 7 8 2 1 6 2 10 7 40 386 219 146 35 12 3 50.5 13.2 92.75 4.3 44.8 206.1 0.2 2.2 78.35 4.7 4.5
788.0 132.0 125.0 1658.0 67.0 418.0 8.0 23.0 96.0 192.0 13.0 46.0 75.0 57.0 180.0 280.0 83.0 73.0 87.0 65.0 109.0 109.0 66.0 66.0 87.0 59.0 50.0
1576 924 1000 3316 67 2508 16 230 672 7680 5018 10074 10950 1995 2160 840 4191.5 963.6 8069.25 279.5 4883.2 22462.72 13.2 145.2 6816.45 277.3 225
6263792 6264716 6265716 6269032 6269099 6271607 6271623 6271853 6272525 6280205 6285223 6295297 6306247 6308242 6310402 6311242 6315433 6316397 6324466 6324745 6329629 6352091 6352104 6352250 6359066 6359343 6359568
97.1025 97.1168 97.1323 97.1838 97.1848 97.2237 97.2239 97.2275 97.2379 97.357 97.4348 97.5909 97.7607 97.7916 97.8251 97.8381 97.9031 97.918 98.0431 98.0474 98.1231 98.4714 98.4716 98.4738 98.5795 98.5838 98.5873
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ItemCd EG050048 EG050021 EG080053 EG080079 EG050044 BM010032 BM070007 BM010003 EG140064 CG010001 EG050008 EG080086 CG010023 EG050047 EG080037 CG020021 BM010033 EG040008 EG080046 EG120090 BM040024 EG080072 EG040015 EG020106 BM010001 EG050046 BM030015 eg110052 EG050043 EG120107
ItemName Armed Compensation Cable Copper Flexible Cable 35sqmm G H 57 Cantactor ( BCH) Make Coil Voltage 220 To 240 V ACB Spares L & T 4000 A Pole Assembly Alluminium Armed Cable 3.5 core 25 Sqr mm Cement Poles Size: 7' lenght 4 X4W A C Sheet Size 3Mtr CEMENT Texmo Submersible Motor 12.5HP RS 50 /15 HD 755 DotMatrix Printer 9Wire 136Col Sl Nos. a)20011608375 b)20011608381 Copper Flexible Cable 4Core x 2.5 Sq.mm Poly Cab G H 55 Contoctor B C H Make 230 V ESYS Epc Cell 80 GB Computer Alluminium Armed Cable 3 core 10 Sqr mm Siemens Contactor Kit 3TF51 3TY>510 Weightment Slips 80 Colum 4 Part 60 GSM Pencing Wire 12x12 3Core Flexible Coil Size 4 Sqr.mm BCH Make G H-57 Spare Kit Semi Conductor fuse bussaman 400 Amps Alluminium Square Pipe 2 1/2" x 1 1/2" GH 55 Contact Kit PVC Flexible Copper Cable 3Core 2.5 Sqr mm Industrial Socket With Box Heavy duty 63 Amps 450 Volts Cement Water Proof GP2 Alluminium Armed Cable 3 core 2.5 Sqr mm Wooden Planks Size 1 1/2" th x12" W x 10 Feet long Hanger MCB 4 Pole 63 Amps Copper Flexible Cable Size: 4 Sqrmm GEPC VTF Type Fuse 11/3
UOM Meters Meters Number Number Meters Number Number Number Number Number Number Number Number Meters Number Box KiloGram Number Number Number Number Number Number Number Number Meters Ganfeet Number Meters Number
unit 2016 240 5 4 680 900 400 635 4 6 10 2 6 1002 17 90 1615 7 4 10 120 4 8 8 130 998 125 32 720 16
price 229.0 1338.0 51608.0 59768.0 289.0 198.0 393.0 245.0 31300.0 18928.0 10662.0 51750.0 17160.0 97.0 5099.0 952.0 52.0 11163.0 18529.0 7125.0 582.0 17287.0 8444.0 8084.0 495.0 63.0 490.0 1739.0 75.0 3300.0
amt 461664 321120 258040 239072 196520 178200 157200 155575 125200 113568 106620 103500 102960 97194 86683 85680 83980 78141 74116 71250 69840 69148 67552 64672 64350 62874 61250 55648 54000 52800 A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A
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EG140046 EG080021 EG010011 BM040041 EG040009 EG120109 EG140049 EG140063 EG010001 CG010019 EG080083 EG110013 EG010007 EG120105 BM050026 EG110012 EG010013 EG080042 BM010020 EG040021 EG080074 EG020105 EG020103 EG110078
Number Number Number Number Number Number Number Number Number Number Number Number Number Number Sqr Feet Number Number Number Brass Number Number Number Number Number
26400.0 2106.0 178.0 1656.0 4010.0 3218.0 13800.0 3750.0 40.0 6448.0 2006.0 18794.0 784.0 600.0 46.0 1086.0 1416.0 8574.0 756.0 5457.0 2283.0 4534.0 1288.0 3070.0
52800 52650 51264 49680 48120 45052 41400 15000 39240 38688 38114 37588 36848 36000 35880 35838 35400 34296 34020 32742 31962 31738 30912 30700
A A A B B B B B B B B B B B B B B B B B B B B B
4 6 57 300 960 8
B B B B B B
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EG110056 HM010056 EG080081 BM040010 EG100010 EG120042 HM010043 HM020015 BM040001 EG060018 HM010001 EG120017 EG070018 EG080005 CG010026 EG080067 BM030011 EG140065
Number kilogram Number KiloGram Number Number KiloGram KiloGram Number Number KiloGram Number Number Number Number Number Feet Number
2374.0 74.0 4492.0 55.0 1456.0 59.0 109.0 87.0 359.0 60.0 83.0 36.0 40.0 820.0 2028.0 337.0 10.0 3964.0
4748 4610.2 4492 4400 4368 4366 4360 4350 4308 4200 4191.5 4176 4120 4100 4056 4044 4000 3964
C C C C C C C C C C C C C C C C C C
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EG010020 CG020013 EG080063 EG110067 HM010057 EG010018 EG060019 EG100001 EG110079 EG090044 HM020076 eg010063 EG150059 EG120011 BM020034 EG060020 EG090007 CG020008 EG100038 EG120051 HM020017 EG110066 EG020109 EG100016 EG020027 EG150045 EG120088 HM010039 EG080082 EG080058 BM030010 BM070014 EG150063
Number Number Number Number KiloGram Number Number Number Number Number KiloGram Number Number Number Number Number Number Number Number Number KiloGram Number Number Number Number Number Number Number Number Number Feet Number Number
165.0 1300.0 1904.0 629.0 92.0 13.0 73.0 1200.0 446.0 442.0 87.0 130.0 1658.0 662.0 135.0 167.0 791.0 631.0 1563.0 345.0 66.0 507.0 506.0 1005.0 23.0 731.0 936.0 14.0 548.0 2715.0 13.0 130.0 418.0
3960 3900 3808 3774 3680 3653 3650 3600 3568 3536 3380.82 3380 3316 3310 3240 3173 3164 3155 3126 3105 3102 3042 3036 3015 2967 2924 2808 2800 2740 2715 2600 2600 2508
C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C
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BM040017 EG150052 EG120095 EG020081 EG120106 EG150040 EG010052 BM040016 EG120016 EG090009 BM020004 EG070017 CG010006 EG010021 BM040063 EG040016 EG010065 EG090043 EG120103 EG120069 EG020043 EG090027 BM040012 eg150036 BM040053 EG120040 EG080059 EG020110 BM040065 EG070020 BM040011 EG020004 EG080069
Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Meters Number Box Number Number Number Number Number Meters Number Number
26 2 1 7 20 2 1 6 39 1 24 23 6 9 40 2 8 2 6 11 30 4 2 9 4 30 1 20 64 32 2 20 2
61.0 788.0 1531.0 218.0 75.0 731.0 1461.0 240.0 36.0 1400.0 58.0 60.0 229.0 152.0 34.0 675.0 165.0 653.0 212.0 115.0 41.0 300.0 598.0 132.0 295.0 39.0 1161.0 58.0 18.0 36.0 575.0 57.0 565.0
1586 1576 1531 1526 1500 1462 1461 1440 1404 1400 1392 1380 1374 1368 1360 1350 1320 1306 1272 1265 1230 1200 1196 1188 1180 1170 1161 1160 1152 1152 1150 1140 1130
C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C
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EG120091 CG020035 HM020045 EG040001 EG120038 EG120099 EG120089 CG020039 EG060034 EG020085 EG120054 EG150057 HM020027 HM010004 EG150056 EG120007 GS070008 EG060017 EG020107 EG020062 EG150049 EG020002 EG090042 EG120073 EG110064 BM040060 CG020034 EG070009 BM020024 EG110034 EG100043 EG120065 CG020006 EG020003
Number Number KiloGram Number Number Number Number Number Number Number Number Number KiloGram KiloGram Number Number Set Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number
56.0 364.0 40.0 1080.0 37.0 97.0 42.0 1040.0 11.0 250.0 500.0 125.0 67.0 73.0 132.0 76.0 280.0 23.0 41.0 117.0 135.0 23.0 789.0 777.0 384.0 125.0 250.0 25.0 53.0 146.0 180.0 71.0 14.0 24.0
1120 1092 1090 1080 1073 1067 1050 1040 1023 1000 1000 1000 978.2 963.6 924 912 840 828 820 819 810 805 789 777 768 750 750 750 742 730 720 710 700 696
C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C
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A STUDY THE INVENTORY MANAGEMENT AT RANNA SUGAR LTD ABC Category Class A Category B Category C Category Tatal No.of items 33 54 383 470 % of items 7 11 81 100 % of countribution 60 23 17 100
ABC CLASSIFICATION
1 20 1 00 VOLUME 80 60 40 20 0 7 1 60 23 11 2 NO OF ITEAM S 3 81 17 % of coun trib ution % of item s
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