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DECLARATION

I, MANVANI HITESH V., a student of T.Y. B.B.A. of Shri DD NAGDA B.B.A. College hereby declare that this project report has been carried out successfully under the guidance of Prof. Pragnesh Patel and staff members. The product project report is based on the industry manufacturing TIN HANDLE, situated at JAMNAGAR. I am further declaring that this project report is not previously submitted to any college.

Date: Place: Jamnagar

Manvani Hitesh

ACKNOWLEDGEMENT
It is really a matter of great pleasure for me to present this creative and practical work. At this stage, project report is an important part of learning & every entrepreneur prepares it before starting of actual production. I have taken this opportunity to express my sincere thanks to all those who helped me in the preparation of this report. First of all I would like to thank my parents who have encouraged me for preparing such a perfect product project report, then Prof. Pragnesh M. Patel for his guidance. I am very glad to submit the report before the Saurashtra University. I have tried my level best to present the available information in the best possible manner.

PREFECE
In todays world, the managerial ability is so demanded in the company. For doing the better managerial work, the person must have the knowledge of management. This knowledge is not only based on theoretical but also on practical. In short for being a good manager a person must have both the knowledge. I am extremely happy to submit this product project report on small-scale industries as per the syllabus of T.Y.B.B.A of Saurashtra University for particularly introducing the subject Entrepreneurship & Management of Small Scale Business. The main objective of this project report is to make students learn about various factors that should be taken into consideration before setting up an industry. In other words, it is purely, Entrepreneurship development & training for the establishment of small-scale industry. The contribution of SSI is more than 48% in the growth rate of the country. So, it is essential to understand management & working of SSIs as a student of management.

CONTENTS
SR. NO.
A.

PARTICULARS
PROJECT AT A GLANCE
Name of Unit Communicational Address Product Form of Organization SSI Registration No. Location of the Unit Partners Name Total Investment Production Capacity

PG. NO.

B.

GENERAL INFORMATION
Introduction Partners Details Size and Form of Organization Location Justification

7.
8. 9. 10. 11.

C.

PRODUCTION DETAILS
Product Details Raw Materials Production Process Machines and Equipments Quality Measurement Production Capacity

13.
14. 15. 17. 18. 19.

D.

FINANCIAL DETAILS
Application of Sources Fixed Capital Working Capital (Per Month) Sources of Finance Interest on capital Statement of Sales & Cost of Production Profitability Analysis Break even Analysis
4

20.
21. 21. 23. 28. 29. 30. 31. 32.

E.

MARKETING DETAILS
Market Potentialities Market Segmentation Competitors Details Pricing Policy Transportation

Ratio Analysis

33.

34.
35. 36. 37. 38. 39.

F. G. H.

CONCLUSION APPENDIX BIBLIOGRAPHY

40. 41. 42.

PROJECT AT A GLANCE
TABLE 1: PROJECT AT A GLANCE
NAME OF THE UNIT PRODUCT COMMUNICATIONAL ADDRESS FORM OF ORGANIZATION SSI REGISTRATION NUMBER LOCATION OF UNIT PROPRIETORS NAME TOTAL INVESTMENT TOTAL PRODUCTION CAPACITY PROGRESS INDUSTRIES TIN HANDLE Plot No. 44, GIDC, PHASE II, JAMNAGAR-361004 PARTNERSHIP FIRM APPLICATION IS MADE Plot No. 44, GIDC, PHASE II, JAMNAGAR-361004 MANVANI HITESH V. GORECHA NAKUL H. Rs. 41,97,000 45,00,000 Units

INTRODUCTION
The industrial structure of India can be classified into three main groups; they are large scale, medium scale & small-scale sectors. The small-scale industry plays an important role in Indian economy. The small-scale industries can be further sub divided into village or cottage industry & modern small-scale industry. Today, SSIs are ensuring more equitable distribution of the national income & they facilitate an effective mobilization of resources. Small firms are found co-existing with the large firms in the business world. The main reason behind this is the low cost strategy adopted by SSI with mixture of both the production techniques, i.e., Capital Intensive Techniques as well as Labour Intensive Techniques. This project report is related to small scale industry namely, Progress Industries located in Jamnagar, producing Tin Handle. Industries of Jamnagar are very popular all over the world so that I have seen so many opportunities of starting a SSI unit in the same industry. Jamnagar is at the leading place in the manufacturing of different metal products all over the world. Here is the detail of the whole project related to the production, finance, etc.

PROPRIETORS DETAILS
TABLE 2: PROPRIETORS DETAILS
NAME COMMUNICATIONAL ADDRESS EDUCATIONAL QUALIFICATIONS RESPONSIBILITY EXPERIENCE FINANCIAL CONTRIBUTION CONTRIBUTION IN CAPITAL NAME COMMUNICATIONAL ADDRESS EDUCATIONAL QUALIFICATIONS RESPONSIBILITY EXPERIENCE FINANCIAL CONTRIBUTION CONTRIBUTION IN CAPITAL MANVANI HITESH V. RANJITNAGAR, OLD HUDCO, JAMNAGAR 361 005 B. B. A. FINANCE & MARKETING DEPARTMENT 1 YEARS 30% OF TOTAL CAPITAL Rs. 12,59,100 GORECHA NAKUL H. RANJITNAGAR, OLD HUDCO, JAMNAGAR 361 005 B. Sc. PRODUCTION & PURCHASE DEPARTMENT 2 YEARS 20% OF TOTAL CAPITAL Rs. 12,59,100

SIZE OF UNIT AND FORM OF ORGANIZATION


SIZE OF THE UNIT
The industry is basically classified in three scales. 1. Large Scale Industries, 2. Medium Scale Industries, 3. Small Scale Industries. Generally, Small Scale Industries can be defines as the unit having capital investment in fixed assets less than one Crore. PROGRESS INDUSTRIES comes under the head of Small Scale Industries, as the capital investment in the fixed assets is less than one Crore.

FORMS OF ORGANIZATION
1. Proprietorship or sale trading, 2. Partnership,
3. Joint stock company:

a). Public Limited company, b). Private Limited company, c). Govt. Company, 4. Co-operative Society. PROGRESS INDUSTRIES is in the form of a partnership firm which is managed by its two partners.

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LOCATION OF THE UNIT


One of the early decisions that an entrepreneur has to make is the choice of location of the business. The process of locating any firm in a particular industry is called industrial location. The entrepreneur has to locate the firm at such a place where the cost of production and distribution is lower. The aim of any business is the maximisation of profit and minimisation of cost of production. Thus an entrepreneur must think carefully while deciding the location of any industry. Location means selection of place for establishment of industry where the cost of production is the lowest at the time of establishment. PROGRESS INDUSTRIES will be located at GIDC Phase II in Jamnagar. There are several factors, which are taken into consideration while selecting location of an industry.

RAW MATERIAL
The major component or major input, which is inevitable part of any production process, is availability of raw material. Availability of raw material at proper time, at reasonable rate, in right quality, in quantity, etc directly affects the price of the final product. Here at PROGRESS INDUSTRIES, the raw material required like Tin wire, Zinc and other chemicals are easily available from local market and from Viramgam. So there is no any problem related to the raw material.

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LABOUR
Manpower input, i.e., labour could be put at second number after raw material. Cheaper and efficient labour availability enrich the firm and thus, it is very crucial in nature. PROGRESS INDUSTRIES will be located at the G.I.D.C., Jamnagar where the skilled and semi-skilled labour is easily available at reasonable rates. Moreover, site is connected with Jamnagar which is a big commercial city.

MARKET
The main concentration of every product is to get potential market, and proximity to the market is one of the most considerable variables. Jamnagar is the main hub for the metal products like brass, tin, copper, etc. The economies of concentration will be available to the PROGRESS INUDSTRIES. Thus, the market is easily available to its products.

INFRASTRUCTURE
The infrastructure is the prime need for any industry. Particularly, manufacturing industries must be located where different infrastructure facilities are easily available like transportation, power, water, etc. for the smooth and uninterrupted production. Jamnagar GIDC is the special zone for industries, thus the basic infrastructure facilities like water, electricity, transportation are easily available. Jamnagar is in touch with the national highway and the railway station is not more than 10 kms.
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TECHNOLOGICAL ASPECTS
In the modern world, any production unit cannot have only labour intensive production technique but it has to go for intermediary technique of production which consists features of the both labour and capital intensive production technique. The required machines for the production of Tin Handle are available from Rajkot. The dies for the product are prepared by the special die-making units and there are much these types of units in Jamnagar.

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PRODUCT DETAILS
In today modern era, the standard of living of people is increased. People become choose in their consumption pattern. They want long tern benefits from the product and for this purpose. They are ready to pay as much as possible. To day in cities and villages residential construction and also industrial construction are increasing very speedily. Tin Handle is a handle of oil tin and it can easily fixed on oil tin. It is available in different types of shape and also in different gauge. PROGRESS INDUSTRIES will provide Tin Handle to the Oil Tin producers who require it in different types, gauge and shapes. The Tin Handle will be available in packing of 50 kgs to the customers.

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RAW MATERIALS
The following raw materials are used for the manufacturing of the Tin Handle.

Tin Wire A. M. Chemical (Tins)

Zinc Plate

R. Chemical (Tins) S. Chemical (Tins) Hydrochloric Acid Zinc Salt

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PRODUCTION PROCESS
Right now we are planning to produce Tin Handle mentioned earlier. There are mainly five stages in the production process as follows:

1). STRAIGHTENING WIRE ROLL


The wire available will not be straight. So, it will be straighten with the help of Tin Handle Machine. In this machine, there are five bearings. The wire is passed through these five bearings and after that the wire becomes straight.

2). CUTTING AND SHAPING THE WIRE


After straightening the wire, it is cut in appropriate shape with the help of Tin Handle Machine. The wire can be bent in any shape through this machine. This machine produces one Tin Handle in one second. Then, it is given the shape of Tin Handle with the help of die.

3). CHEMICAL PROCESSING


At this stage, the Tin Handle is passed through different chemicals. The following are the types of chemicals and its process timings with Tin Handle:

Firstly, Tin Handle is dropped in the chemical named


Hydrochloric Acid for 10 minutes. After that, it is washed 5 to 7 times with clean water.

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After that, the Tin Handle is put in a Zinc Tank


Machine. This machine consists different types of chemicals like A zinthobrit chemicals, B zinthobrite chemicals, S zinthobrite chemicals. In which the Zinc Plate is also used.

Tin handle as weight as 50 kgs is put into Zinc Drum


and it is rounded with the help of electric motor.

4). ZINC COATING


After 15 minutes from coming out of Zinc Tank, the Tin Handle is coated with Zinc. It is called Zinc Coating.

5). DRYING
After coating Tin Handle with Zinc, it is put down in drum for drying purpose.

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MACHINES AND EQUIPMENTS


All the manufacturing units use different types of machines and equipments for conversion of raw materials into finished production. At PROGRESS INDUSTRIES, the following machines and equipments are used for manufacturing Tin Handle.

TABLE 3: OPERATION PERFORMED BY MACHINES AND EQUIPMENTS


SR. NO. 1 2 3 4 MACHINE / EQUIPMENT Tin Handle Machine Zinc Tank Refrigerator Drum OPERATION PERFORMED Straightening wire, Cutting wire, Bending wire, Punching wire. Coating Tin Handle with zinc. Controlling power of Zinc Tank. Drying Tin Handle.

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QUALITY MEASUREMENT
Quality is one of the important factor affect to the functioning of the firm. It must be taken into consideration before starting production of any product. Today customers believe in superior quality products rather than inferior quality products. As far as our Tin Handle is concerned we have to be very keen for the quality of our products to reduce the chances of defectives. For this purpose we will use several quality measures to avoid such accidents. They are, 1. We will arrange for all gauges those are necessary for the production of Tin Handle. 2. We will also arrange several size measurement equipments to measure the perfect size of the product.
3.

At the last the finished products will be tested manually to avoid any complains from the customers regarding the quality of the products.

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PRODUCTION CAPACITY
INSTALLED CAPACITY
TABLE 4: INSTALLED CAPACITY
(In units) PRODUCT NAME Tin Handle DAILY PRODUCTION 15,000 MONTHLY 25 DAYS 3,75,000 YEARLY 300 DAYS 45,00,000

UTILISATION OF CAPACITY
TABLE 5: UTILISATION OF CAPACITY AT 60%
(In units) PRODUCT NAME Tin Handle DAILY PRODUCTION 9,000 MONTHLY 25 DAYS 2,25,000 YEARLY 300 DAYS 27,00,000

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APPLICATION OF SOURCES
FIXED CAPITAL
LAND TABLE 6: COST OF LAND
SR. NO. 1 2 3 Land Stamp Duty Registration Fees PARTICULARS SQUARE FEET 3,000 RATE / SQUARE FEET 650 TOTAL 19,50,000 2,16,600 12,400 21,79,000 TOTAL (RS.)

BUILDING TABLE 7: COST OF BUILDING CONSTRUCTION


SR. NO. 1 2 3 4 5 Manufacturing Shed Raw Material Godown Packing Room Finished Goods Godown Office TOTAL PARTICULARS SQUARE FEET 3,500 500 300 400 300 5,000 RATE / SQUARE FEET 798 798 798 798 798 TOTAL (RS.) 27,93,000 3,99,000 2,39,400 3,19,200 2,39,400 39,90,000

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PLANT AND MACHINERY TABLE 8: COST OF PLANT AND MACHINERY


SR. NO. 1 2 3 4 PARTICULARS Tin Handle Machine Zinc Tank Machine Drum Machine Refrigerator QTY. 4 2 1 2 RATE 1,50,000 75,000 35,000 30,000 TOTAL TOTAL (RS.) 6,00,000 1,50,000 35,000 60,000 8,45,000

FURNITURE AND OFFICE EQUIPMENTS TABLE 9: COST OF FURNITURE AND OTHER EQUIPMENTS
SR. NO. 1 2 3 4 PARTICULARS Furniture Delivery Van Fax Machine Computer QTY. 1 1 2 RATE 1,20,000 5,000 25,000 TOTAL TOTAL (RS.) 1,30,000 1,20,000 5,000 50,000 3,05,000

TABLE 10: TOTAL FIXED CAPITAL


SR. NO. 1 2 3 4 5 PARTICULARS Land Building Plant and Machinery Furniture and Other Equipments Preliminary Expenses TOTAL FIXED CAPITAL TOTAL (RS.) 21,79,000 39,90,000 8,45,000 3,05,000 60,000 73,79,000

WORKING CAPITAL (PER MONTH)


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RAW MATERIALS TABLE 11: RAW MATERIALS REQUIREMENTS


SR. NO. 1 2 3 4 5 6 7 PARTICULARS Tin Wire Zinc Plate A. M. Chemical (Tins) R. Chemical (Tins) S. Chemical (Tins) Hydrochloric Acid Zinc Salt QTY. 15,600 390 13 13 26 250 25 RATE 13 3 75 45 65 3 36 TOTAL TOTAL (RS.) 2,02,800 1,170 975 585 1,690 750 900 2,08,870

PERSONNEL SALARY AND WAGES TABLE 12: SALARY AND WAGES OF STAFF
SR. NO. 1 2 3 4 5 6 7 Production Manager Supervisors 2 3 PARTICULARS NO. PER MONTH 5,000 TOTAL PER MONTH 10,000 TOTAL PER YEAR 1,20,000

TOTAL

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WORKING CAPITAL REQUIREMENTS (PER MONTH) RAW MATERIALS TABLE 12: RAW MATERIAL REQUIREMENT SR. NO. 1. Brass PARTICULARS QTY. (IN K.G.) 4,000 TOTAL AMT. (RS. PER K.G.) 225 9,00,000 9,00,000 TOTAL

PERSONNEL SALARY & WAGES TABLE 13: COMPUTATION OF SALARY & WAGES SR. NO. 1. 2. 3. 4. PARTICUALRS Supervisor Administrative Staff & Accountant Unskilled Workers Skilled Workers TOTAL 2 5 15 7 NO. AMT. 1,200 1,500 800 1,000 TOTAL 2,400 7,500 12,000 7,000 28,900

UTILITIES TABLE 14: UTILITIES


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SR.

PARTICULARS

TOTAL (Rs.) 5,000 1,000 1,000 7,000

NO. 1. Electricity (Rs. 10/unit, i.e. 500*10) 2. Oil 3. Round Tools TOTAL Calculation of Electricity: Total connected load = 14 HP

Per day consumption = 13% of the connected load * Shift hours = 13% of 14 HP * 11 hours = 1.82 * 11 hours = 20 units Per Month Consumption = 20 * 25 days = 500 units Per Year Consumption = 20 * 300 days = 6000 units

DEPRECIATION TABLE -15: DEPRECIATION

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SR. N O . 1. 2. 3.

PARTICULARS

RATE O F DEP. 10 % 25 % 12 %

AMT.

AMT. OF DEP.

Land & Building Plant & Machinery Furniture & other office Equipments TOTAL

34,25,000 3,42,500 5,68,000 1,42,000 3,25,000 39,000 5,23,500

REPAIRS & MAINTENANCE TABLE 16: REPAIRS & MAINTENANCE SR. PARTICULARS AMT. 4,000 4,000 8,000

NO. 1. Repairs 2. Maintenance TOTAL

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RENT & INSURANCE TABLE 17: RENT & INSAURANCE SR. PARTICULARS AMT. Nil 10,000 10,000

NO. 1. Rent 2. Insurance Premium TOTAL

ADMINISTRATIVE EXPENSES TABLE 18: ADMINISTRATIVE EXPENSES SR. NO. 1. 2. 3. 4. 5. PARTICULARS Printing & Stationary Postage & Telegram Telephone Bonus and Incentives Others TOTAL AMT. 1,500 1,000 2,500 4,000 1,000 10,000

SELLING & DISTRIBUTION EXPENSES TABLE 19: SELLING & DISTRIBUTION EXPENSES

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SR.

PARTICULARS

AMT. 7,500 1,000 1,500 10,000

NO. 1. Transportation Charges 2. Advertising & Sales Promotion 3. Other Expenses TOTAL

TOTAL WORKING CAPITAL REQUIREMENT TABLE -20: WORKING CAPITAL REQUIREMENT SR. NO. 1. 2. 3. 4. 5. 6. 7. PARTICULARS Raw Materials Personnel Salary Utilities Repairs & Maintenance Rent & Insurance Administration Exp. Selling & Distribution Exp. TOTAL AMT. (MONTHLY) 9,00,000 28,900 7,000 8,000 10,000 10,000 10,000 9,73,900 AMT. (YEARLY) 1,08,00,000 3,46,800 84,000 96,000 1,20,000 1,20,000 1,20,000 1,16,86,800

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TOTAL CAPITAL INVESTMENT TABLE 21: TOTAL CAPITAL INVESTMENT SR. PARTICULARS AMT. 43,18,000 1,16,86,800 1,60,04,800

NO. 1. Total Fixed Assets 2. Total Working Capital Requirements TOTAL

SOURCES OF FINANCE TABLE -22: PROVISION OF FINANCE SR. NO. 1. 2. 3. 4. 5. DETAILS LAND BUILDING MACHINERY FURNITURE WORKING CAPITAL TOTAL BANK FRIENDS & OWN TOTAL

LOAN RELATIVES CONTRI. 10,00,000 15,00,000 25,00,000 4,00,000 5,25,000 9,25,000 1,00,000 68,000 4,00,000 5,68,000 3,25,000 3,25,000 21,00,960 48,08,680 47,77,160 1,16,86,800 32,00,960 56,01,680 72,02,16 1,60,04,800 0

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OURCES OF FINANCE TABLE 23: SOURCES OF FINANCE SR. PARTICULARS AMT. 72,02,160 32,00,960 56,01,680 1,60,04,800

NO. 1. Owned Capital 45% 2. Borrowed Capital: Bank Loan 20 % Friends & Relatives 35 % TOTAL

INTEREST ON CAPITAL TABLE 24: INTEREST ON CAPITAL SR. NO. 1. 2. 3. PARTICULARS Owned Capital Bank Loan Friends & Relatives TOTAL RATE OF INTEREST 8% 11 % 9.5 % AMT. INVESTED 72,02,160 32,00,960 56,01,680 1,60,04,800 AMT. OF INTEREST 5,76,173 3,52,106 5,32,160 14,60,439

STATEMENT OF SALES & COST OF PRODUCTION TABLE 25: SALES PRODUCT NAME QTY.
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RS. PER

TOTAL

Moulding Nut Annual Receipt

(IN GROSS) GROSS 6,30,000 23.00 1,44,90,000 1,44,90,000

TOTAL COST OF PRODUCTION TABLE 26: COST OF PRODUCTION SR. NO. (A) 1. 2. 3. 4. 5. (B) 1. 2. 3. 4. 5. PARTICULARS VARIABLE COSTS: Raw Material Personnel Salary & wages (80 %) Utilities Administrative Expenses Sales & Distribution Expenses TOTAL VARIABLE COSTS FIXED COSTS: Personnel Salary & Wages (20 %) Insurance Premium Repairs & Maintenance Interest on Capital Invested Depreciation TOTAL FIXED COSTS TOTAL COST OF PRODUCTION AMT. 1,08,00,000 2,77,440 84,000 1,20,000 1,20,000 1,14,01,440 69,360 1,20,000 1,20,000 14,60,439 5,23,500 22,93,299 1,36,94,739

PROFIT ANALYSIS TABLE -27 PROFIT ANALYSIS PARTICULARS Annual Receipt Total Cost PROFIT BEFORE TAX Income Tax
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AMT.

Less Less

TOTAL 1,44,90,000 1,36,94,739 7,95,261

Up to 100000 100000 to 150000@10 % 150000 to 250000@20 % Above 250000@30 % PROFIT AFTER TAX

Nil 5,000 20,000 1,63,578

1,88,578 6,06,683

BREAK EVEN ANALYSIS Break Even Analysis is very useful in any business to know the break-even point that is the point at which the firm has neither loss nor profit. It is the main objective of any business to achieve the break-even point and then try to achieve more profit by increasing the sales of the products. It can be achieved by applying the formula given below. BEP = Fixed Cost Sales Variable Cost Where, F.C. = 22, 93,299
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Sales

1, 44, 90,000

1, 44, 90,000 - 1, 14, 01,400 BEP = Rs. 1, 07, 58,888

Thus, the BEP is Rs. 1, 07, 58,888. If the estimated sale is achieved then the BEP points will be achieved in the very short period of time of less than 1 year.

RATIO ANALYSIS

NET PROFIT RATIO NET SALES

= NET PROFIT

100

= 6, 06,683
35

100

1, 44, 90,000 = 4.20 % RETURN ON INVESTMENT = NET PROFIT INVESTMENT = 606683 = 3.80 %
X

100 100

1, 60, 04,800

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MARKET POTENTIALITIES
In the last one and a half decade, India has seen a rapid growth in all the industries. Now a day, Indias economic growth is second fastest in the world just after China. Every industry is growing and different types of products are coming into existence. Peoples income, demand, standard of living etc. are increased. Therefore, there is no question of decrease in the demand of Tin Handle. Every business unit believes that the business segment in which it operate, offers opportunity for growth. That is why our industry in known as PROGRESS INDUSTRIES. Market potential of our company are all those people who use electrical home appliances, For example, Iron, TV set, Audio System, etc. and as we all know that with the increase in the consumption of such products, there will be increase in the demand of the Electrical Accessories also which will give rise to the Tin Handle also which are produced by us. Thus, all these shows that in nearest future there will be still more demand for the Tin Handle in the factories those manufacturing furniture, metal items and many industries.

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CONCLUSION

Thus, hereby, I myself and my partner Mr. Hemendra patel are concluding our product project report related to the manufacturing of Brass Electrical Parts. The Brass Products selected by us for the manufacturing, is too demanded for the further production of electrical accessories as there is increase in the consumption of electrical appliances, such as television, video, etc. We hope that the target we have set in the above estimations will be able to achieve very soon and will try to expand our business upto the highest level. We will also try to convert our partnership firm into Pvt. Ltd firm to achieve more successive levels.

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APPENDIX LIST OF TABLES Table No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. TOPICS Project at a glance Proprietors details Machines used in Production Installed Capacity Utilized Capacity Total Land Total Building Premises Cost of Land & Building Plant and Machinery Furniture and Office Equipments Total Fixed Capital Raw Materials Personnel Salary and Wages Utilities Depreciation Repairs and Maintenances Rent and Insurance Administration Expenses Selling and Distribution Expenses Total Working Capital Total Capital Investment Provision of Finance Sources of Finance Interest of Capital Statement of Sales Statement of Total Cost of Production Profit Analysis Pg. No. 06. 09. 17. 19. 19. 21. 21. 21. 22. 22. 22. 23. 23. 24. 25. 25. 25. 26. 26. 27. 27. 28. 28. 29. 30. 30. 31.

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BIBLIOGRAPHY Desai Vasant, Project Management, 2nd Edition, 1999, Himalaya Publishing House. Kapoor Sudarshan, Marketing Management, 1st Edition, June 1997, S. K. Publisher.

Sharma

Ravi.

K.

&

Gupta

Shashi

K,

Finance

Management, 4th Edition 2003-04, Kalyani Publishers

Books of Jamnagar Brass Parts Association, etc

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