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2.
PROBLEM STATEMENT
The study is mainly based upon the sources of secondary. Some of the applications of costing techniques have done only based on assumption values. The validity of analysis and suggestions depends on the financial statements report alone, provided by TNPL. This study forces on the financial analysis of the paper mill. But the production practices, marketing and personnel management problems could not be taken for the study.
To determine the cost of product and the selling price of the products of TNPL. To fix the target selling price in order to reduce the cost of production for maximizing the profit of TNPL.
To find out the break even point in order to determine the required sales volume as well as cost of production of TNPL.
To help the management for short-run decision making in certain critical situation.
To establish what will happen the financial results if a specified level of activity or volume fluctuations.
4. PROCEDURE METHODOLOGY
Research design is purely and simply the framework for the study that guide the collection and analysis of data. There are three types of research design Exploratory Research Design Descriptive Research Design Experimental Research Design Exploratory Research Design Exploratory research design has selected for this study. The exploratory research design is termed as formulate research design. The main purpose of such studies is that of developing the
working hypotheses from an operational point of view. The major emphasis in such studies is on the discovery of ideas and insights. As such the research design appropriate for such studies must be flexible enough to provide opportunity for considering different aspects of problem under study. Field of the Study The study has been carried out at M/S.TamilNadu Newsprint and Papers Ltd., Pugalur, Karur(Dt.).
Data Collection In this study secondary data have been used for analysis purpose. The secondary data have collected from Annual Reports of TNPL for 10 years from 1993-94 to 2002-03 and internal records. 5. TOOLS EMPLOYED In this study, there are four costing techniques have employed. There are 1. Absorption costing 2. Marginal costing 3. Cost-Volume-Profit Analysis