Tandliawala Sugar mills L.td(unit kanjwani

Internship Report ON

Tandlianwa sugar mill LT.D   (kanjwani)

Prepared by:

Name:                             M.Shahid Naseer

Class:                              BS Commerce (7^th)

Roll No.:                         7605

Session:                           2010-2014

Registration No.:            2010-GCUF-6914-621

COLLEGE OF COMMERCE

GOVERNMENT COLLEGE UNIVERSITY, FAISALABAD

                                                 Dedication

         

                                                         To

                               

                               My affectionate &   Loving

                                                “Parents”

Who are like a shady tree for me in scorching sun of life and who always wish to see me successful in each field of life

                                                      &

                                                      To

                                                “Everyone”

                             Who care, help and encourage me.

                                               

                                                         

ACKNOWLEDGEMENT

　

Up and above anything else, all praise to Almighty Allah alone, the Omnipresent and the most Merciful and compassionate. The words are bound, knowledge is limited and time is short to express His dignity. It is one of infinite blessings of Allah that he bestowed me with the potential and ability to contribution towards the deep oceans of knowledge already existing.

I pay hum-age to greatest personality of the universe; HOLY PROPHET HAZARAT MUHAMMAD (PBUH) who is forever sourcing and spring of guidance in every sphere of life.

At the very outset, I would like to express my hearties and sincerest sense of gratitude to all my worthy teachers of Government college University Faisalabad for their inspiring guidance and constructive criticism.

I am highly thankful for the cooperation of Mr.Umer Ansari, Mr. Muhammad Imran, Mr. Muhammad Tanveer Ali, Mr. Muhammad Sufyan, Mr. Muhammad Qadeer Alam and Mr. Muhammad Kashif  of Tandlianwala sugar mil Ltd Kanjwani. I might not be able to complete my internship without their cooperation and kind behavior. I am also gratified to all my sincere fellows who I had ever remembered for their continued encouragement moral support and invaluable succor as well as substantial cooperation during my critical moments.

Executive Summary

　

　

This report is based on the activities performed during the internship at Tandlianwala sugar Mills Limited (Unit kanjwani). Internship duration was 6 weeks and it provided practical knowledge of working in professional environment. This learning experience is described in detail n the various sections of this report.

In the Report, there is some detail about the company. The history and present status of the company is explained. The organization structure and the details of its management along with its location are also discussed. I have also discussed the Product of sugar and the important departments of the company. I have discussed some business operations and some strategies as well.

I Am providing information about the activities that I performed during the internship. I worked as an internee mainly in Accounts and Marketing department. However, I also spent some time in Purchase Department to gather some information about their working.

The third and last section includes the recommendations.

History of Sugar

 The origin of English word sugar can be traced back to age old Hindu civilization, when words like Sharkara. In Sansikrat and  Sakkara in prakrit existed to convey the same sense.Then it may be traced through all the Aryana languages, as schaker in Persian, sukkar in Arabic, sincer in Assyrian, zucchero in Italian, Sucre in French, zucher in German, saccharum in Latin and ozucarin Spanish etc stand as Testimony for its origin from sharkara.
It would thus clear that India is the birth place of the manufacturing of sugar from sugarcane.The history of modern sugar industries in India may be said to began from 1932. Five factories, however, were started in 1932-1935 but excepting one, at Rahwali, all other enterprises failed due to their uneconomic size. Inadequate sugar cane supplies and inefficient management.
At the time of partition we had the only factory at Rahwali in the Punjab. Hence we had to start with a scarth. Punjab is the second largest sugar cane growing province in Indo‑Pakistan sub‑continent.Now update position of sugar industries in Pakistan is 38 sugar factories in Punjab and 31 in Sindh and 6 in NWFP and Pakistan is now exporting sugar to other countries

Content

Chapter 1	Company Information                   Introduction                   History                   Vision & Mission
Chapter 2	Organizational Structure/Hierarchy                   Company Structured                   Management Hierarchy                   Departments
Chapter 3	Product
Chapter 4	Own work
Chapter 5	SWOT Analysis
Chapter 6	Financial Analysis                    Profit & loss account, Balance Sheet                    Ratio Analysis                    Horizontal Analysis                    Vertical Analysis
Chapter 7	Conclusion
Chapter 8	Suggestions & Recommendation

 

DETAIL OF SUGAR MILLS IN PAKISTAN

PUNJAB

1. Adam Chishtian Bahawalnagar

2. Ashraf Ashrafabad Bahawalpur

3. Baba Farid Okara Okara

4. Brothers Pattoki Kasur

5. Chanar Tandlianwala Faisalabad

6. Choudary Pensara Road Gojra

7. Chistia Sillianwali Sargodha

8. Crescent Nishatabad Faisalabad

9. Fatima Kot Addu Muzaffarghar

10. Fauji Sheikhupura Sheikhupura

11. Fecto Darya Khan Bhakkar

Gojra Sam Gogra Faisalabad

13. Haseeb Waqas Mirajabad Nankana Sahib

14. Husein Jaranwala Faisalabad

15. Hyesons Jetha Bhutta Rahimyar Khan

16. Ittefaq Sahiwal Sahiwal

17. JDW Mouza Sharin Rahim Yar Khan

18. Kamalia Kamalia Tobatek singh

19. Kohinoor Jauharabad Khushab

20. Layyah Layyah Layyab

21. National Sargodha Sargodha

22. Noon Bhalwal Sargodha

23. Pasrur Pasrur Sialkot

24. Pattoki Pattoki Kasur

25. Phalia Karmanwala Gujrat

26. Punjab Man Channu Khanewal

27. Pahirianwali Lalian Jhang

28. Ramzan Chiniot Sargodha

29. Shahtaj Mandi Bahauddin Gujrat

30. Shakarganj Jhang Jhang

. Sheikhoo Kot Addu Muzafargarh

32. Tandlianwala Kanjwani Faisalabad

33. United Sadiqabad Rahimyar Khan

34. Indus Kot Bahadur Rajan Pur

35. Madina Chattah Khankah Hafizabad

36. Qand Ghar Shahkot Faisalabad

37. Yousaf Shahpur Sargodha

SINDH

38. Al-Abbas Mirwah Gorchani Mirpurkhas

39. Al-Asif Garho Thatta

40. Al-Noor Moro Naushero Feroz

41. Ansari Tando M.Khan Hyderabad

42. Army Welfare Badin Badin

43. Bawany Talhar Badin

44. Dadu Piarogoth Dadu

45. Dewan Budho Talpur Thatta

46. Faran Sheikh Bhirkio Hyderabad

47. Fauji‑Kho Khoski Badin

48. Fauji TMK Tando M. Khan Hyderabad

Habib Nawabshah Nawabshah

50. Kiran Rohri Sukkur

51. Khairpur Khairpur Khairpur

52. Larr Sajawal Thatta

53. Matiari Matiari Hyderabad

54. Mehran Tando M. Khan Hyderabad

55. Mirpurkhas Mirpurkhas Mirpurkhas

56. Mirza Kadhan Badin

57. Pangrio Deh Rajauri‑2 Badin

58. Sakrand Sakrand Nawabshah

59. Sanghar Sindhri Sanghar

60. Shahmurad Jhok Sharif Thatta

61. Sindabadgar Deenpur Hyderabad

62. Thatta Deh Bijoro Thatta

63. Consolidated Ranipur Khairpur

64. Larkana Naudero Larkana

N.W.F.P

65. Bannu Sarai Naurang Bannu

66. Chshma D.I. Khan D.I. Khan

Frontier Takht‑I‑Bhai Mardan

68. Khazana Peshawar Peshawar

69. Premier Mardan Mardan

70. Saleem Charsadda Charsadda

AZAD KASHMIR

71. Mian Mohammad Mirpur Azad Kashmir

Chapter 1

Introduction:

 The company was incorporated in Pakistan on January 1, 1988   as a public limited company and is listed at Karachi   stock exchange of Pakistan. The company is principally engaged in the manufacture and sale of sugar. The company has set up a Particle Board unit. It is situated in 32-N, Gulberg-II, Lahore. There are divided in to three units.

Unit-1:                  Kanjwani, Tehsil: Tandlianwala, District: Faisalabad

Unit-2:                  Miran, Indus Highway, District: Dera Ismail Khan

Unit-3:                  Shah Jamal Road, District: Muzaffargarh.                 

Mission

§                     To be the market leader and a world-class organization by meeting and proactively anticipating customer needs.

§                     To maximize the wealth of stakeholders by optimizing the long term returns and growth of the business.

§                     To be amongst the most efficient and lowest cost producers in the industry.

§                     To ensure a safe, harmonious and challenging working environment for the employees.

 

 

 

Corporate Strategy

§                     To grow our base business in sugar and build those related activities where there is opportunity to smooth the impact of sugar price cycles.

§                     To produce sugar which is of highest international standards?

§                     To make investment in sugarcane crop to ensure regular supply of cane and profitability of growers.

§                     To establish modern corporate sugarcane farm of international standards.

§                     To offer equal and fair growth opportunities to all employees.

§                     To undertake and support community development and welfare projects in order to fulfill social commitments.

Company Information

Board of Directors

Mr. Akbar Khan                                (Chairman)

Mr. Haroon Khan                             (Chief Executive)

Mr. Ghazi Khan                                

Mrs. Rasheeda Begum

Mrs. Mobina Akbar Kha

Company Secretary & Chief Financial Officer

Mr. Ahmad Jehanzeb Khan  (0300-4005067)

 Executive Vice President

 Lt. Col. (R) Aftab Ali Khan  (0301-8460311)

IT Head

Mr. Naeem Asghar  (Sr. General Manager IT)  (0300-8440731)

Legal Advisor

Cornelius, Lane & Mufti, Nawa-i-Waqat Building, 4, Shahrah-e-Fatima Jinnah, Lahore.

Auditors

KPMG Taseer Hadi & Co., Chartered Accountants

G.M Admin

     Col. (R) Muhammad Farooq Khalid (www.MFK@hotmail.com)

G.M Technicalnical

     Muhammad Shabbir Qurishi

T.M

      Muhammad Abid

DGM (Chemical)

      Muhammad Anwar Shahzad

DGM (CANE)

     Muhammad Aslam Aziz

DGM (P & A)

Maj.R.Khwaj Muhammad Awan

Admin Mananage

     CAP(R) Bashir Ahmad

Chief Accountant

       Muhammad Umer Ansari

 Share Registrar

Corplink (Pvt.) Ltd., 1-K, Model Town, Lahore.

 Mills

Sugar Division

Unit-1:                  Kanjwani, Tehsil: Tandlianwala, District: Faisalabad

Unit-2:                  Miran, Indus Highway, District: Dera Ismail Khan

Unit-3:                  Shah Jamal Road, District: Muzaffargarh

Distillery Division

Distillery:   Kanjwani, Tehsil: Tandlianwala, District: Faisalabad

Top Gas:       Kanjwani, Tehsil: Tandlianwala, District: Faisalabad

Registrared Office

32-N, Gulberg-II, Industrial, Lahore-54660.

Authorized Capital And Paid up Capital

Authorized Capital

250, 00000 SharesOf Rs. 10 each Rs. 250, 000, 000

Issued, subscribed and paid up capital     

249, 31620 Shares of Rs.10 each Rs.249, 316200

DEPARTMENTS OF THE ORGANIZATION

There are six main departments in Tandlianwala Sugar Mills.
i) Cane Department
ii) Mechanical Department.
iii) Chemical Department 
iv) Electrical Department
v) Accounts Department 
vi) Administration Department

CANE DEPARTMENT

                             Cane department is the most important department of all sugar mills. Cane department control all cane those who entered in the sugar mill. Cane department prepare a a copy of customer those who brings cane in the sugar mill and cane department can control of all cane section.  

           

DEPARTMENT
General Manager
Cane Manager
Dy. Cane Manager
Tr. Cane Officer
Sr. Cane Officer (Admin)
C.O. (Admin)/ACO (Admin)
Office Superdent./Office Supr./ Typist 1
Office Superdent./Office Supr./ Computer I/C. 1
Cane Admin Office Clerks 5
Qasid/Sr. Qasid 2
Tea Boy 1

LOAN OFFICE
Loan Superdent./Loan Supr/ Loan Assistant. 1
Clerks 2
Assistant. Fitter/Fitter (Agri) Workshop 1

CANE YARD & WEIGHBRIDGES

In this section cane department control of all sugar cane. And left the sugar cane in the in the cane yard.
Assistant. Cane Officer (Yard)/
Sr. CO (Yard)/C.O. (Yard) 1
Card Superdent. 1
Shift Supr. 3

Wightmans Incharge 4
Parchi Clerk 6
Posting Clerk 6
Line Jemedar 6
Gate Pass Clerk 6
Line Jemedar (Gate pass) 3
CANE CARRIER
Feeding Incharge 3
Feeding Clerk 9
Line Jemedar 6

CANE TRANSPORT OFFICE
Clerks 3
Line Jemedars 3
PROGRAMME OFFICE
Programmer Officer/Assistant.
Programmer Officer 1
Programmer Superdent./Supr. -
Programmer Clerks 6
Line Jemedar/Qasid 1
Daak Runners/Line Jemedar 5

FIELD OFFICE
Sr. Cane Insp./Cane Insp. 3
Fd. Supr./Sir. Fd.Man/Fd. Man 32

PURCHASING CENTRES
Depot. Incharge (Clerks) 16

Clerks 9
Line Jemedars 16

MECHANICAL DEPARTMENT
         Mechanical Department Deals with all machinery & instruments. All process of sugar runs through machinery so it is very important Department of sugar mills. To make sugar, energy is very important. Power/electricity produce in own mills. For making electricity mechanical department is very important field because electricity produce through boiler and boiling process completed by Mechanical Department
Designation/Department
MECHANICAL GENERAL OFFICE
General Manager (Technical) 1
Dy. General Manager (Technical)
Technical Manager/Chief Engineer. 1
Dy. Chief Engineer./Sr. Engineer. 4
Sr. Shift Engineer./Shift Engineer. 3
Assistant Engineer./Tr. Engineer. 1
Drawing Engineer/A.D. Engineer. 1
Draftsman/A.D. Man/Tracer 1
Typist Clerk 1
Qasid 1

MILLS HOUSE

1^st stage of process of sugar start from mill house in this section cane passed through mills (rollers) and juice separated from cane and send for boiling in boiling house and bagasse passed through boiler.
Mill Engineer/Assistant M. Engineer/Foreman 1
Shift Foreman/A. Shift Foreman/Mechanic 5
Sr. Fitter 5
Fitter 8
Assistant/Fitter 8
Helpers 13
Welders -
Oil man 3
Pump Coolies 5
Tipper Operators 4
Tip. Carrier Operator 2
Cane Carrier Operator 4
Clearing Coolies 18

BOILER HOUSE

        Boiler is very important part of any sugar industry. All plant need power/electricity and sugar industry gain power itself through water boiling. Water boils in boiler and makes steam for running of turbines to produce electricity.
Maint. Engineer/A.Maint.Engineer/Foreman 1
Shift Foreman/A.F.man (Shift)/shift Supr. 4
Assistant. Shift Supr. 3
Fireman/A. Fireman 14
Waterman/A. Waterman 9
Fire Coolies 8
Feed Pump Attd. 3
Feed Tank Attd. 2
Bagges Carrier Attd/Oilman 2
Welders -

BOILING HOUSE

    Separated Juice of sugar cane brings in boiling house for boiling and makes sugar.

 Boiling House Engineer/ Assistant. Engineer/Foreman 1
Shift Foreman/A. Shift Foreman/Mechanic 3
Sr. Fitter 3
Fitters/Fabricators 8
Asst. Fitters/Helpers 9
Sr. Welder/Welder/A. Welder 6
Oilman 4
Pump Coli/Pump Attd. 18
KHALASI GANG
All kind of weights like motors, pumps, scrap, etc

.Kh. Foreman/Kh.Jem. 1
A.Kh.Jem. 2
Mill House Khalasies 11
Boiling House Khalasies 6

MECHANICAL WORKSHOP

    Mech.workshop used for repairing and overhauling of machinery. Rep.of machinery is very necessary because in running process machinery disturbed very much.
Workshop Incharge 1
Sr. Engineer Workshop/Engineer Workshop/Foreman -
A. Foreman/Mechanic 1
Sr. Fitters 1
Fitters 2
A. Fitter/Helpers 1
Master Turner 1
Sr. Turner/Turner 3
A. Turner 1

Foreman Welder/Hd. Welder 1
Welders 2
Helper Welder/A. Welders 2
Pettern Maker 1
Black Smith 1
Hammer man 1
Moulder/Assistant Moulder -
Shaper man 1
Planner man -
Coolies 3
Power house

     Electricity produces through turbines turbins delaled by power house staff which is divided by two Department1.mech staff & electrical staff.
Sr. Turbine Engineer/Turbine Engineer. 1
A. Turbine Engineer/Foreman/General Foreman 1
Mechanic/Assistant Foreman 1
Sr. Tur. Operator/Sr. Fitter 1
Tur. Optr/Fitter 9
Assistant. Tur. Optr/Helper 2
Coolies 2

CHEMICAL DEPARTMENT
    All process of sugar making is completed under supervision of chemical Department It checks the quality of sugar cane sugar also and controls the recovery of sugar cane.

CHEMICAL OFFICE
All meeting about Production are held in this office and orders are released to related workers through this office.

Process Manager (DGM. (P) 1
Chief Chemist/Dy. chief Chem. 1
Senior Chemist/S.Chemist/Trainee Chem. 6
Office Superdent. 1
Qasid –     01.

LABORATORY

  Where samples are analyzed (uice,Syrup,MascuitesMolasses,Sugar etc Lab staff checks sugar process on every point. Sampler take samples on each step and analyst analyses these samples and send report to the lab officer.
Sr. Lab. Officer/Lab Officer 1
Lab. Chemist 3
Lab. Analyst 9
Assistant. Analyst 3
Lab. Points man 3
Sampler 17

PROCESS CONTROL

This section controls the parameters for running process & scheme.
Juice Foreman/Assistant. Chemist. 1
Juice Supervisor/Assistant. Juice Foreman 3
General/Record Clerk 3
Juice Heater Mate/A.Supp. 2
Juice Heater Cooli 1
General Cleaning Cooli 6

DEFECATION STATION
where the juice and lime are mixed.

Def. Attendant 1
Def. Cooli 5
Def. Mate/Assistant. Supp. 3

CLARIFIER STATION
where impurities are separated from juice or scum from liquere.

Mate/Assistant. Supp. 3
Coolies 4
Assistant. Mate. 1
VACUUM FILTER STATION
Mate/Assistant. Supervisor 3
Coolies 10
EVAPORATION STATION
where juice is made thick through evaporation

In this way juice is transferred into syrup which is thicker from juice.

Quad man/Assistant. Supervisor 3
Quad Operator 3
TALO REFINERY STATION
there is raw sugar refined into commercials sugar with help of different chemicals

Talo Technical7 /Operator 3
Coolies 5

PAN & CRYSTILLIZER STATION
Different grades of sugar is boiled from the final product as commercialized sugar

Sr. Pan Chemist/Pan Chemist 1
Head Pan Boiler 3
Head Pan man 3
Senior Pan man 4
Pan man 3
Assistant Pan man 3
Pan Mate 3
Assistant Pan mate 3
Pan Coolies 16
Crystal. Mate. 4
Crystal. Coolies 4
Pan Apprentices

CENTRIFUGAL STATION
There the macuites obtained from pans which is the mixture of sugar and molasses

Is treated i.e. where sugar and molasses are obtained.

Mate/Assistant Suppr 3
Assistant Mate. 3
Centrifugal Operator 17
Magma/Remelting Coolies 12

BAGGING HOUSE
the final stage of process is completed here and the commercial sugar packed into bags and delevred to Sugar Godown for storage.

Bagging Clerk 3
Mate/Assistant Supr 3
Assistant Mate 3
Bagging Filling Optr.3
Bagging Coolies 21

ELECTRICAL    DEPARTMENT
      All machinery runs with electricity. And electrical Department control electricity and its connected issues.

Designation/Department STR
C.E.E. OFFICE
Chief Electrical Engineer 1
Deputy Chief Engineer/
Sr. Inst. & Elect. Engineer. 1
Qasid 1

POWER    HOSUE
     Electricity produce through turbines turbins delaled by power house staff which is devided by two Department1.mech staff & electrical staff.
Supervisor -
S.B.S.E. 3
Assistant. Switch Board Optr. -

ELECTRICAL   WORKSHOP
During season & process motors of pumps can damage or short circuit, the team of electrical w/shop mange these problems.

Motors are rewinds here of all kinds like pumps,fans,air conditions etc

Foreman/Supervisor 1
Assistant. Foreman (H.Winder) -
Senior Winder/Winder 1
Assistant. Winder/Winder Helper 1
Electrician 1
Wireman/Electrician 1
Assistant Wireman -
Lineman/Khalasi 1
Welder -
Assistant. Lineman/Assistant. Khalasi/
Assistant. Electrician -
Electrical Fitter 1
Cooli -
INSTRUMENT WORKSHOP
in sugar process different kinds of instruments are used. to control these instruments the team of  inst.w/shop is used.

Workshop I/c./Instrument Engineer/Assistant. Engineer 1
Foreman/Assistant. Foreman 1
Assistant. Supervisor -
Senior Technical/Technical. 1
Helper/Cooli 1

ACCOUNTS DEPARTMENT
    Finance department deals with money all needs have need of money and finance Department manage this problem. Finance manager contacts with M.D. and get money and prepare the loss & profits. This control all account in the organization and prepare of all Profit &Loss Statement and Income Statement and Balance sheet.This control of all Financial Statement.
To work easily finance department is devided in sections.(Main Branch or main account, cane account,store account, sale account.

All sections are treated by an Accounts Officers.
Finance Manager (Imran Hameed) 1
Chief Accountant (Muhammad Umer Ansari) 1
Deputy Chief Accountant (Ahmad Ali Aheer)

Qasid 1
Dak Runner 1

Main Accoutn
This section  maintain money wages & salaries.
Accounts Officers. 01

Accoutant       01

Asst.Acct.       01

Account Cleck.01

Cashier            01.

Cane Account.

This section control the cane prices and make payments of sugar cane and handling the

Freight which is brings from cane depot/purchase centers.

Accounts Officers. 01

Accoutant       01

Asst.Acct.       02

Account Clerk. 06

Counter Cashier 02.

Depot cahsier     04.

Store Account

This section is also called purchase account.this section deals with purchase, freights of voucher.Which brings the different things for all plant and control the store problems.

All kind of material of all plant except of sugar cane according to rules & regulation.

Accounts Officers. 01

Accoutant       01

Asst.Acct.       01

Sale Account

All sales of mills product and other like molasses, bagasse, mud & scrap are saled under supervison of this section.

Accounts Officers. 01

Accoutant       01

ADMINISTRATION DEPARTMENT

    This Department deals with all sugar plant it deals with safety, security and staff requirements and this Department also deals with workers problems.

DGM ( P & A)  01.

Admin Manager 01

Personnel officer 01.

TIME OFFICE
To regulate the workers prescens and there absents and the record of there different kind of

Leaves, this section work for this purpose.

Head Time keeper       01.

Time Keeper                03.

Labour Office

This section deals with problems of workers. All workers are benefited by the

PESSI & EOBI and all matters of worker & Institutes are solved through this section. 

Labour Officer 01.

Establishment Clercks 03.

Security Section

All safety of mills & Workers under this section.

Security Officer 01.

Asst.Sec.Officer  01.

Security Sup.Wiser  06.

Security Guard       30.

Sanitation Section

Cleanliness & Greenery is important part of any institute. This section deals with this problem.

Admin officer 01.

Admin Sup.      03.

Khakroob          20

Repair & Maintenance Section

Repair & maintenance of all mills Building under this section. this Section works according SOP of mills under Repair .committee .Three officer are the member of

Repair Committee 1.DGM (P & a) 2.Store Account. Officer 3.Civil Eng.

Civil Engineer 01.

Civil Sup.Wiser  01.

Carpenter 01.

Mason    03.

Cooli      06

Sugar Godown.
        Product of mills Sugar need store for storage and all sugar bags are stored in sugar godown.

Godown Officer 01.

Asst.G.Officer    02.

Godown Keeper 03.

Safety
   

Safety section works for safety of all mills. this section safe mills from burnings & raining.

Fire Officer 01.

Fire Fighter 09.

Asst.Fireman  09.

Main Store

    All material of mills entered in main store and issued to all sides of mills where required from main store.

  Store Officer 01.

  Asst.Store officer 01.

  Store keeper    01.

 Store Man    01.

Store Cooli   03.

Mills Transport Section

This section deals with all kinds of vehicle of the mills

M.T.Sup.Wiser 01.

M.T.Cleck  01.

Mechanic of Veh.  02.

Driver    12.

GUEST HOUSE
 To look after the all Guests & HODS & there residence Guest house Team Works accordingly.

Incharge Guest House 1
Cook 2
Bearer 1
Guest House Keeper 1

TELEPHONE EXCHANGE
   In this organization a Telephone exchange works for all sections. All telephone are operated through this section

Supervisor/Assistant. Supp. 2
Sr. Telephone Optr. 2
Telephone Optr/Assistant. Operator. 1
Lineman

CLASSIFICATIN OF WORKERS

The workers of Tandlianwala sugar mills can be classified as under:
1…………… PERMANENT WORKERS
2…………… TEMPORARY WORKERS
3………….. SEASONAL WORKERS
4………….. DAILY WAGE WORKERS
5………….. APPRENTICE’s

Permanent workers
                        Those workers who are engaged on performing their services for the whole year are called permanent workers. They are appointed on those jobs, which are nature.

Temporary workers
            Temporary workers are appointed on those jobs, which are of temporary nature. They are likely to be financed in a maximum period of nine months.

Seasonal workers
           These workers are hired during the cane crushing seasons, when the season is over they are lay off.

Daily wage workers
These are the workers who worked and get their remuneration on daily bases. They can be hired in any section where they are needed.

Apprentices 
These are the learners. This is a work mean, to which allowances are paid during the training and after the completion of the course.

Chapter 2

Organization Structure/Hierarchy:

CHAIRMAN

Mr. Akbar Khan

M.D. (Managing Director)
Hamyuon Akhter

Board of Directors
Mr.Akbar khan

Mr.Haroon Akhter Khan

Mr. Ghazi Khan

Mrs.Rasheeda Begum

Mrs.Mobina Akbar khan

Company Secretary & Chief Financial Officer

Mr. Ahmad Jehanzeb Khan  (0300-4005067)

 

 

 

Executive Vice President

 

 Lt. Col. (R) Aftab Ali Khan  (0301-8460311)

 

IT Head

Mr. Naeem Asghar  (Sr. General Manager IT)  (0300-8440731)

 

G.M (ADMIN)

Col. (R) Muhammad Khalid Farooq

 

G.M (TEC)

Muhammad.Shabbeir Qurishi

 

T.M

Muhammad Abid

DGM (CHE)

Muhammad Anwer Shahzad

 

DGM (CANE)

Muhammad Aslam Aziz

 

 

Admin Manage

Captin (R) Bashir Ahmed

 

Chief Accountant

Muhammad Umer Ansari

 

Deputy chief Accountant

Ahamad Ali Aheer

Chapter 3

Product

The main product of Tandlianwala sugar mil unit kanjwani is a Sugar.

Introduction of Sugar:

Sugar is one of the essential commodities of life and plays important role in the dietary of human beings. It is the cheapest food for purchasing energy as an Anna (1/16 of rupees) would buy 545 calorie when laid out on sugar as against 395 for bread, 182 for cheese and 190 for milk. In addition to an essential energy. It is the cheapest and most abundant pure organic chemical available to so many other industries as it is put to a wide variety of industrial use. e.g. in hair tonics, shoe polishes, photographic material explosives, tanning leather and silvering mirrors etc. It serves as a starting material for the synthesis of vitamin B2, also.
There are different sources from which sugar is manufacturing, but sugar cane and sugar beets are the main sources of the word sugar supplies. Commercial sugar are also obtained from other plants such as maple, palms, coconuts and apple etc but only in negligible quantities, sugarcane, however, furnished almost two‑third of world sugar supplies. Sugarcane, besides sugar, yield many other product like fiber molasses, industrially important acids and valuable maximized. 

Chapter 4

PRACTICAL OF MY OWN WORK 

I am worked in finance department in the section of store account. I learn about the different document related to purchasing and payments through voucher ,work order ,inward gate pass, inspection report ,store receiving note ,store requisition ,store return note.

This department started his work with Demand and Purchase.There three types of purchase is given following.

  1. Local purchase

  2. Head office purchase

  3. Work order purchase

The purchase of mill through the purchase section and purchase committee.

Purchase Section:

          This is a section comprising of following staff authorized in the purchase of the mill. It function of establishment under the manager(P&A).It should be operative at all times.

            a.Purchaser

            b.Purchase clerk.

Purchase Committee:

            All purchases at site will be processed through the purchase committee constituted as under and as procedure given in the subsequent pars:-

            A .Manager(P&A)                                        President

            b. Purchaser                                                  Member

There are following document are used for purchasing.

Inward Gate Pass:

            At the time the purchased a goods are brought to mill,the gate pass in charge will clerk quantity and prepare three copies of inward gate pass.

            a.Main store               First copy

            b.Store Accounts       Second Copy

            c. Gate Incharge        Third copy

Store inspection Report :

          On arrival of the goods.Store Officer will check the quantity and quality of the goods as per purchase indent.

The prepare of SIR within 48 hours and these signed by Head of Department.

            A.Main store                          first copy

            B.Store Accounts                   Second copy

            C.Head of Department         Third copy

Store Receiving Note:

          After inspection of goods store officer will prepare of store receiving note early mentioning on it.

Preparation of Salary:

After checking and understanding these document my second work understanding the prepation of salary  sheet of Employees and workers.

 I site under the instructions of CH.  Muhammad Shrief  (Assistant accountant) of finance department he deals all types of salary and wages payments his responsibilities are verify the salary, Bonus , increment semi contractual payments, incentive payments, overtime payments, commission payments, , maintaining , Record keeping and salary preparation they give a specific code is given of all workers and Employees in Salary system. Salary of preparation of worker in monthly basis daily basis and permanently.

 Understanding and verify Bills:

 I site under the instructions of Mr. Tanveer (Accountant) his responsibilities are:-

Verify all utility bills and general bills and send to head office

Monitor and signed all gate passes

Verify employee fuel and telephone bills

Verify companies’ vehicles, blue sky, petroleum bills

Verify company courier bills

Verify accessories and general purchase bills

, There are two main head of this system like GERNAL & Accessories. The first head is gernal and manage the all gernal things such as furniture, stationary, and some other things.

 I site under the instructions of different persons and I learn from senior officers about provisional P & L account, and sales. In this last week I also collect the information

about the products of the company, customers and contacts of the company and conduct SWOTanalysis, trend analysis, critical analysis, horizontal analysis, vertical analysis and ratio analysis. After it I conduct conclusion and give suggestions for the benefit of the company.

Chapter 5

Swot Analysis

Strengths: Ø      ISO 9001-2000 Ø       Strong Security System Ø       High quality product Ø          Latest mechanized machinery. Ø        Tremendous market positioning Ø        Highly qualified and skilled management Ø       Highly Motivated Workforce Ø      Adequate financial resources Ø       Competitive advantage Ø       Own power generation plant   Opportunity: Ø       Organization can expand product lines Ø      Organization can capture new market segments around the world Ø       Organization can reduce the cost by proper utilization of resources Ø       Organization can hire more well-educated and experienced person

Weaknesses: Ø       High cost of production Ø       Centralized decision making Ø            Less promotional activities             Threats: Ø       New Entry of competitors Ø       Buyer needs demands changes Ø       Political instability Ø       Change of government policies Ø       Globally Economic instability

Detail of SWOT Analysis

Strengths:

Ø      ISO 9001-2000:

TSML is certified under ISO 9001-2000 and so it meets the requirement of international standard and has a value in the mind of concern people.

Ø      Strong Security System

TSML has a greater security system. There are different hidden security cameras which capture all the moments.

Ø      High quality product

TSML is using advance technology like they have modern machinery by which the quality of product produced is very high.

Ø      Latest mechanized machinery.

They are using modern looms which they have purchased from Japan, Germany and France. And by using that latest machinery the productivity of the employees are very high.

Ø      Tremendous market positioning

TSML is one of the Pioneer Sugar Group in the Pakistan so it has got the position in the mind of its customer. And being an old sugar company people are loyal with it. TSML has a better position in the mind of its customers.

Ø      Highly qualified and skilled management

The management of TSML is skilled they have hired the foreign graduate people in their management and also experienced people from all over the country.

Ø      Highly Motivated Workforce

They are providing better pay to their employees and also bonus to them which motivate the workforce and they are doing well at work setting. Apart from that they are giving their employees facilities of Convenience like personal car along with fuel provided by the company too, which is a big deal for motivating the employees.

Ø       Adequate financial resources

The owners of TSML are one of the richest persons of the Pakistan and they have more plant and investment in other industries like Sugar Mills, and Share Market. They have adequate financial resources to meet their requirements.

Ø      Competitive advantage

Because it is an old sugar originating from 1980’s and it has still kept its position in the sugar market on all competitors nationwide, which is its competitive advantage.

Ø      Own Power Generation Plant

They have own power generation plant and TSML is the pioneer in the private organization who start the power generation.

 

Weaknesses:

Ø      High cost of production

The production cost is high because of un-proper utilization of resources.

Ø      Centralized decision making

The decisions are made by the upper management which is weakness of the TSML because they have not any proper idea about the prevailing situation and their decision can be un-fruitful for the company.

Ø      Less promotional activities

The advertising and promotional cost of the TSML is very low it can take advantage for more turn outs.

 

Opportunity:

Ø      Organization can expand Product Lines

Currently the TSML is not dealing in knitwear they can expand their product line by producing knitwear. They have plants and the extra cost for the production will be low for TSML. They also have better market repute.

Ø      Organization can reduce the cost by proper utilization of resources

If the cost of different matters which are not been utilized properly, is controlled by the TSML management they can produce more at less costs. It has to develop a further systematic process for controlling and managing resources.

Ø      Organization can hire more well-educated and experienced person

They can take advantages by hiring more skilled people and they should hire young, fresh and energetic staff for their betterment. Because being human, you always have the room for betterment in any aspect.

 

 

Threats:

Ø      Buyer needs demands changes       

Because of the research & development the design and the product of TSML is just satisfactory as compared to competitors in the global environment and they are not fulfilling the demand of customers.

Ø      Political instability

Political instability effects the TSML because of the quota system, Government can restrict the Company to export.

Ø      Changed of government policies

Government policies are changing day by day so it is always a threat for not only TSML but for any company to survive in such a environment.

Ø      Globally Economic instability

Because of the economic instability the TSML and the “Dumping system” which is rising on daily basis in the world can create many problems for the company and any uncertainty in the world like 9/11 may also affect its overall exports

 

 

 

 

 

 

 

Chapter 6

Financial Statement Analysis of Organization

Tandlianwala sugar mill L.td(Unit Kanjwani)
Income statement

For the year ended Sep,30……..

                                 

Description	2012	2011	2010
	(Rupees)	(Rupees)	(Rupees)
Sales – net	3,411,565,014	1,759,464,907	10,169,643,067
Cost of Sales	(3,297,723,232)	(6,321,536,026)	(8,198,139,512)
Gross Profit	113,841,782	1,437,928,881	1,971,503,548
Administrative expenses	(132,750,067)	(230,802,608)	(217,941,368)
Distribution expenses	(68,724,823)	(101,795,692)	(49,087,460)
Other operating expenses	-	(14,782,628)	( 42,948,004)
Other income	8,985,603	6,415,460	12,966,457
Profit from operations	78,647,505	1,096,963,593	1,074,493,180
Finance cost	228,858,942	(579,568,423)	(495,006,341)
Profit&Loss before taxation	(307,506,447)	517,395,170	579,486,839
Taxation	(34,115,650)	(22,839,391)	(249,966,073)
Profit&Loss after taxation	(341,622,097)	494,555,779	329,520,766
Profit &Loss per share	2.90	4.20	2.80

Tandlianwala Sugar mills L.td (unit Kanjwani)

                           Balance Sheet

For the year ended Sep, 30……….

LIABILITIES	2012	2011	2010
SHARE CAPITAL AND RESERVES	(Rupees)	(Rupees)	(Rupees)
Authorized Capital
35,000,000 (2003: 25,000,000) Ordinary shares of Rs. 10/- each	250,000,000	250,000,000	250,000,000
Issued, Subscribed and Paid-Up Capital
31, 680,611 (:2010-11. 24, 931, 620) Ordinary shares of Rs.10/- each
fully paid in cash	316,806,110	249,316,200	249,316,200
Reserves	195,924,370	87,833,960	64,769,085
	512,730,480	337,150,160	314,085,285
NON CURRENT LIABILITIES
Loans from Directors – Unsecured	157,385,117	-	-
Long term loans – Secured	217,687,106	119,947,682	172,260,716
Liabilities against assets subject to finance lease	21,312,243	-	-
Road cess payable	-	-	-
Other long term liabilities	1,979,967	150,306,451	156,817,139
Deferred liability – Gratuity	14,583,670	10,252,724	9,153,753
	412,948,103	160,559,175	165,970,892
CURRENT LIABILITIES
Current maturity of long term Liabilities	63,652,804	103,762,750	59,249,073
Short term borrowings – secured	401,798,075	0	50,000,000
Creditors, accrued and other liabilities	135,717,625	95,341,580	130,905,297
Provision for taxation	5,277,193	5,605,016	5,499,228
	606,445,697	204,709,346	245,653,598
Contingencies and Commitments	-	-	-
	1,532,124,280	822,366,363	897,970,491
As at 30 September 2012
	2012	2011	2010
ASSETS	(Rupees)
FIXED ASSETS
Property, plant and equipment	677,528,472	701,780,814	736,729,740
Capital work in progress	106,514,257	-	-
	784,042,729	701780814	736,729,740
LONG TERM ADVANCES – UNSECURED	97,008,369
LONG TERM DEPOSITS	5,759,175	-	-
CURRENT ASSETS
Trade debtors - considered good	5,694,000	0	2,418,360
Stores and spares	68,945,553	46,966,518	44,906,112
Stock in trade	302,147,129	501,427	39.155,187
Advances, deposits, prepayments	160,258,350	68,772,933	38,596,711
other receivables
Cash and bank balances	108,268,975	43,44,771	36,164,381
	645,314,007	120,585,649	161240751
	1,532,124,280	822,366,363	897,970,491

Ratio analysis

Ratio analysis is a shortcut method of expressing relationships among various items on the financial statements. However, ratios are not substitutes for looking deeper into the financial position of company. In the analysis of Tandlianwala sugar Mills L.td (Unit Kanjwani) we found the following ratios:

·                                                   Net profit ratio

·                                                   Current ratio

·                                                   Earnings per share Ratio

·                                                   Loan on assets ratio

·                                                   Account receivable turnover ratio

·                                                   Return on equity capital

·                                                   Operating ratio

·                                                   Operating profit ratio

·                                                   Total assets turnover ratio

·                                                   Debt ratio

·                                                   Debt on asset ratio

·                                                   Operating expenses ratio

·                                                   Return on total assets

1. Profitability ratio:

Net profit ratio

                                         Net profit after tax / Net sales x 100

Description	2012	2011	2010
Net profit& Loss after tax	341,622,097	494,555,779	329,520,766
Net sales	3,411,565,014	1,759,464,907	10,169,643,067
Net profit ratio	10.01%	28.10%	3.24%

Explanation

In 2010 profit observed is 3.24%.  In 2011 profit decreasing trend is observed and the profit goes down to 28.10%. In 2012 increasing trend is observed and the Loss rose to 10.01%.

2. Liquidity ratio:

Current Ratio:   Current Assets / Current Liabilities.

Description	2012	2011	2010
Current Assets	1,299,627,994	120,585,649	161,240,751
Current Liabilities	606,445,697	204,709,346	245,653,598
Current ratio	2.14	0.59	0.66

Explanation

Current ratio show the size of the current assets as compare to current liabilities. It measures the ability of the company to pay the short term financial obligation of the company.  I t is best if it is 1.5:1. It means it the assets are 1.5 as compare to liabilities

In 2010 current ratio is 0.66 which  less 1.  This is very good relationship between the assets and liabilities. It should be 1.5:1 minimum. In 2011 current ratio is 0.59 which is less than one. This is an alarming situation for the company because it can increasing.  In 2012 decreasing trend is observed and the current ratio decrease to 2, 14.  It also the more alarming situation for the company because it could be decrease continuously.

3.Earnings per share Ratio:

Total current Assets / No of equity shares

Description	2012	2011	2010
Total current Assets	1,299,627,994	120,585,649	161,240,751
No of equity shares	250,000,000	250,000,000	250,000,000
Earnings per share	5.20	0.48	0.64

Explanation.

In 2010, 0.64 rupees is earned by one share.  The company remains in profit if one share is purchased for one rupee.  In 2011 slight decreasing trend is observed once share can earn 0.48 rupees. In 2012 decreasing trend is observed and one share can earn 5.20 rupees.

5.Account receivable turnover ratio

           Operating cost/ operating revenue x 1oo

Description	2012	2011	2010
Total sales	3,411,565,014	1,759,464,907	10,169,643,067
Account reciveable turnover	609,077	594,396	449,220
Account reciveable turnover	30.41	24.77	24.37

Explanation

A/R turnover means how many times our account receivables are converted into cash in one year.In 2010 24.37 times our accounts receivables are converted into cash.  In 2011 increasing trend sis observed due to the increase in accounts receivables 24.77 times our accounts receivables are converted in cash.  In 2012 slight increasing trend is observed 30.41 times our accounts receivables are converted into cash.

6.Return on equity capital Ratio

   Net profit after tax / equity capital x 100

Description	2012	2011	2010
Net profit after tax	341,622,097	494,555,779	329,520,766
Equity capital	512,730,480	337,150,160	314,085,285
Return on equity capital	66.62%	146.68%	104.91%

Explanation

In2010 return on equity capital ratio is 104.91% in 2011increasing trend observed and the ratio rose up to 146.68% But in 2012 decreasing tren is observed and ratio falls to 66.62%.

7. Operating ratio

Operating costs / operating revenue x 100

Description	2012	2011	2010
Operating costs	201,474,890	332,598,300	267,028,828
Operating revenue	307,506,447	517,395,170	579,486,839
Operating ratio	65.51%	64.28%	46.08%

Explanation

Operating ratio is the determination between the operating expense and operating income of the year.In 2010 Operating ratio observed is 65.51%. In 2011 profit increasing trend is observed and the Operating ratio rose up to 64.28%. In 2012 Operating ratio decreasing trend is observed and the Operating ratio rose up on 65.51%.

8. Operating profit ratio

Operating profit / Net sale x  100

Description	2012	2011	2010
Operating profit	307,506,447	517,395,170	579,486,839
Net sales	3,411,565,014	1,759,464,907	10,169,643,067
Operating profit ratio	9.01%	29.40%	5.69%

Explanation

Operating profit ratio is that ratio in which we find the total operating profit of the following years In 2010 Operating profit ratio observed is 5.69%. In 2011 profit decreasing trend is observed and the Operating profit ratio rose to 29.40%. In 2012 alarming stage for the company that the Operating profit decreasing and the ratio observed 9.01%.

9. Activity ratio

Sales / total assets

Description	2012	2011	2010
Net sales	3,411,565,014	1,769,464,907	10,169,643,067
Total assets	1,532,124,280	822,366,363	897,970,491
Total assets turnover	2.22%	2.15%	11.32%

Explanation

Activity ratio includes the total assets turnover ratio. In this ratio we find the turnover of total assets for the number of the years. In 2010 the assets turnover ratio is 11.32%. in 2011 decreasing trend observed and the ratio rose up to 2.l5% in 2012 it also the in creasing trend and ratio more rose up to 2.22%.

10.Debt equity ratio

Long term liabilities /Total assets x100

Description	2012	2011	2010
Long term liabilities	63,652,804	103,762,750	59,249,073
Total assets	1,532,124,280	822,366,363	897,970,491
Debt ratio	4.15%	12.61%	6.59%

Explanation

Debt ratio also called the debt equity ratio in this ratio we calculate the percentage changes of total assets and long term liabilities

In 2010 the debt ratio is 6.59%. In 2011 increasing trend observed and the ratio goes up to 12.61% in 2012 it also the decreasing trend and ratio more goes down to 4.15%.

11.Desbt to assets ratio

Total liabilities / total assets x 100

Description	2012	2011	2010
Total liabilities	1,019,393,800	365,268,521	411,624,490
Total assets	1,532,124,280	822,366,363	897,970,491
Debt to assets ratio	66.53%	44.41%	45.83%

Explanation

Debt to asset ratio also called the debt asset ratio in this ratio we calculate the percentage changes of total assets and total liabilities of the following years.

In 2010 the debt to asset ratio is 45.83%. In 2011 decreasing trend observed and the ratio goes down to 44.41% in 2012 increasing trend observed and ratio rose up to 66.53%.

12. Operating expenses ratio

Operating expenses / Net sale  x 100

Description	2012	2011	2010
Operating expenses	201,474,890	347,380,928	309,976,832
Net sales	3,411,565,014	1,759,464,907	10,169,643,067
Operating expenses ratio	5.90%	19.74%	3.04%

Explanation

Operating expense ratio is that ratio in which we find the total operating expenses of the following number of years In 2010 Operating profit ratio observed is 3.04%. In 2011 profit increasing trend is observed and the Operating expense ratio rose up to 19.74%. In 2012 the Operating expense ratio decreasing and the ratio observed is 5.90%.

13.Return on total assets

Net profit after tax / Total assets x100

Description	2012	2011	2010
Net profit after tax	341,622,097	494,555,779	329,520,766
Total assets	1,532,124,280	822,366,363	897,970,491
Operating ratio	22.29%	60.13%	%36.69

Explanation

Return on total asset means that we find the relation of net profit and total assets of the years.

In 2010 the return on asset ratio is 36.69%. In 2011 increasing trend observed and the ratio rose up to the 60.13% in 2012 decreasing trend observed and ratio goes down to 22.29%.

Horizontal Analysis:

Formula. Individual year/Base year  x 100

Horizontal analysis of the profit and loss Account:

Description	2012	2011	2010
Sales	33.54%	17.30%	100%
cost of sales	402.25%	77.10%	100%
gross profit	5.77%	72.93%	100%
Distribution cost	140.00%	207.37%	100%
administrative expenses	60.91%	105.90%	100%
other operating expenses	0%	34.41%	100%
other operating income	69.29%	49.47%	100%
profit from operations	7.31%	102.09%	100%
finance cost	46.23%	117.08%	100%
Profit&Loss before taxation	53.6%	89.28%	100%
provision for taxation	103.67%	9.13%	100%
Profit&loss after taxation	103.67%	150.08%	100%

HORIZANTAL ANALYSIS:

BALANCE SHEET:

ASSETS	2012	2011	2010
Non Current Assets Property plant &equipment Long term advances Long term security deposits	91.96% - -	95.25% - -	100% - -
Total	91.96%	95.25%	100%
Currents Assets Store spare parts and loose tool Stock in trade Trade debts Advance,deposit,prepayment Cash & bank balance	153.53% 771.66% 235.44% 415.21% 178.43%	104.58% 1.28% - 178.18% 12.01%	100% 100% 100% 100% 100%
Total	170.62%	91.58%	100
LIABLITIES:
Non Current Liabilities: Long term Loans Liabilities against assets Deferred liability	126.37% - 159.31%	69.63% - 112%	100% - 100%
Total	248.80%	96.73%	100%
Current Liabilities: Current maturity of long term Short term borrowings Creditor Provision for taxation	107.43% 80.35% 103.67% 95.96%	175.12% - 72.83% 101.92%	100% 100% 100% 100%
Total	246.87%	83.33%	100%
Equity& share capital Issued, subscribed &paid up share Reserves	127.07% 223.06%	100% 135.61%	100% 100%
Total equity	163.24%	107.34%	100%
Total liabilities+ Equity & share capital	170.62%	91.58%	100

VERTICAL ANALYSIS: Formula =Individual Item/ base x 100

For the year ended June 30,

Profit & Loss Account:

Description	2012	2011	2010
Sale	100%	100%	100%
Cost of sale	96.67%	18.27%	80.61%
Gross profit	3.33%	81.73%	19.39%
Distribution cost	2.01%	5.79%	0.50%
Administrative cost	3.89%	13.1%	2.14%
Other operating Expense	-	8.40%	0.42%
Other operating Income	0.26%	0.36%	0.13%
Profit from operation	2.30%	62.34%	10.56%
Finance cost	6.70%	32.94%	4.86%
Profit &Loss Before Taxation	9.01%	29.40%	5.69%
Provision for taxation	0.1%	0.98%	0.90%
Profit&Losss after Taxation	10%	28.10%	3.24%

BALANCE SHEET:

As at June 30:

ASSETS	2012 Rupees in thousands	2011 Rupees in thousands	2010 Rupees in thousands
Non Current Assets Property plant &equipment Capital worsk in Process Long term advances Long term security deposits	44.22% 6.95% 6.33% 0.37%	85.33% - - -	82.04% - - -
Total	57.88%	85.33%	82.04%
Current Assets Store spare parts and loose tool Stock in trade Trade debts Advance deposit Cash & bank balance	4.49% 19.72% 0.37% 10.45% 7.06%	5.71% 0.06% 0% 8.36% 0.52%	5% 43.61% 0.26% 4.29% 4.02%
Total	42.12%	14.67%	17.96%
Total Assets	100%	100%	100%
LIABLITIES: NON CURRENT LIABLITIES: Long term loans Liabilities against assets Loans from directors Long term liability Deferred liability	14.20% 1.39% 10.27 0.12% 0.95%	14.58% 0% 0% 18.27% 1.24%	19.18% 0% 0% 17.46 1.02
Total	26.95%	34.10%	37.66%
CURRENT LIBILTY: Current maturity Short term borrowings Creditor Provision for taxation	4.15% 26.22% 8.85% 0.34%	12.61% 0% 11.59% 0.68%	6.59% 5.56% 14.57% 0.61%
Total	39.59%	24.89%	27.35%
Equity &share capital Issued, subscribed &paid up share capital Reserves	20.67% 12.78%	30.32% 10.68%	27.76% 7.21%
Total equity	33.46%	41%	34.97%
Total liabilities+ Equity & share capital	100%	100%	100%

Chapter 7

Conclusion

Ø      There should be a safety department in the company to assure the safety of the workers. Balance should be at a distance of 5 kilo‑meters from the cutters 

Ø      There should be card system for every employee from helper to manager for punctuality.

Ø      Wages of workers should not be less than Rs7000 per month.

Ø      There should be family quarters for all married workers.

Ø       There should be a high school and a college as well for boys and girls in the factory area.

Ø      There should be transport facility for workers within the district.
 All the employees especially those associated with production should be encouraged, and should be involved in decision making and empowered to make innovative decisions. In this way employees can add to the organization, a lot. E.g. a new cost effective production technique can result in comparatively huge profits

 

Chapter 8　

RECOMMENDATIONS

　

Tandlianwala Sugar Mills Limited:

ØThe first and most recommendation is to exclude one man show most frequent in the company

ØThere must be a right system for training of employees and supervisors.

ØImportance should be given to employees’ to give up.

ØDifferent training courses should be arranged for the up lifting and improving the quality of work for employees.

ØThere is also a problem of work to fill with too much of something for the employees and it should be control rightly so that the employees are motivated. As I have seen employees working till 24 hours in 3 shifts.

                                  ØEmployees should be paid extra for the work which they do after working hours