Well Known

INDEX
CH : 1 INRTODUCTION…………………………………………………………………..….2
CH : 2 INDUSTRY PROFILE…….……………………………………………………….…14
CH : 3 ORGANIZATIONAL STRUCTURE……………………………………………...…19
CH : 4 FINDINGS, CONCLUSION AND RECOMMENDATION….……………………...99
CH : 5 BIBLIOGRAPHY……...…………………………………………………………….105
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Ch:1 INTRODUCTION
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ABOUT
Shree Kamrej Vibhag Sahakari Khand Udyog Mandi Ltd is a cooperative sugar mill located
in the Kamrej region of Surat district in the state of Gujarat, India. The mill was established
in the year 1967, and it is registered under the Gujarat State Cooperative Societies Act.
The mill is engaged in the business of manufacturing sugar, molasses, and other by-products.
It has a crushing capacity of 2500 tonnes of sugarcane per day and a production capacity of
250 tonnes of sugar per day. The mill has modern equipment and machinery for the
manufacturing process, and it employs skilled and experienced staff.
Shree Kamrej Vibhag Sahakari Khand Udyog Mandi Ltd is known for its quality sugar,
which is sold under the brand name "Kamdhenu." The mill has a strong distribution network
that covers various regions in Gujarat and other parts of India. It also exports sugar to other
countries.
The cooperative structure of the mill enables the farmers to be the owners and shareholders of
the mill, and it provides them with a fair share of the profits. The mill is committed to the
welfare of the farmers and has various initiatives and programs to support them.
Overall, Shree Kamrej Vibhag Sahakari Khand Udyog Mandi Ltd is a well-established and
reputable sugar mill that is committed to providing quality products and supporting the
welfare of the farmers in the region.
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HISTORY
hreeKamrejVibhagSahakariKhandUdyogMandi Ltd is a cooperative sugar mill that was

established in the year 1967 in the Kamrej region of Surat district in the state of Gujarat,
India. The mill was established with the objective of promoting the economic development of
the region and providing a platform for the farmers to sell their sugarcane at a fair price.
The foundation of the mill was laid by Shri Bholabhai Patel, a visionary leader who realized
the potential of the region for sugarcane cultivation. He mobilized the farmers in the region
and convinced them to form a cooperative society to establish the mill. With the support of
the farmers, he obtained the necessary permissions and licenses from the government and
raised the capital required for the mill's construction.
The mill started its operations in the year 1969, with a crushing capacity of 1250 tonnes of
sugarcane per day and a production capacity of 100 tonnes of sugar per day. Over the years,
the mill expanded its operations and increased its capacity to 2500 tonnes of sugarcane per
day and a production capacity of 250 tonnes of sugar per day.
The mill has modern equipment and machinery for the manufacturing process, and it employs
skilled and experienced staff. It has also adopted various technological advancements to
improve its efficiency and productivity. The mill is known for its quality sugar, which is sold
under the brand name "Kamdhenu."
The mill has been registered under the Gujarat State Cooperative Societies Act, and it
operates on a cooperative model, which enables the farmers to be the owners and
shareholders of the mill. The mill provides the farmers with a fair price for their sugarcane,
and it distributes the profits among the members based on their shareholding.
The mill has a strong distribution network that covers various regions in Gujarat and other
parts of India. It also exports sugar to other countries. The mill is committed to the welfare of
the farmers and has various initiatives and programs to support them.
In conclusion, Shree KamrejVibhagSahakariKhandUdyogMandi Ltd is a well-established and

reputable sugar mill that has a rich history of over five decades. It has played a significant
role in the economic development of the region and has provided a platform for the farmers
to sell their sugarcane at a fair price. The mill continues to strive towards excellence and is
committed to providing quality products and supporting the welfare of the farmers in the
region.
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FIRST MANAGING DIRECTOR
FIRST BORD OF DIRECTO
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MISSION AND AIM
Mission:
provide high-quality and affordable sugar products to the market, while prioritizing the
welfare of our farmer members and their communities, promoting sustainable agricultural
practices, and ensuring the long-term viability and profitability of the cooperative
Aim:
provide a fair and transparent platform for member farmers to sell their sugarcane at
competitive prices, while also ensuring timely payments and other benefits.
produce high-quality sugar products that meet the expectations of consumers, while also
complying with relevant regulations and standards.
adopt sustainable and environmentally friendly practices in sugarcane cultivation, processing,

and waste management, to minimize the negative impact on the environment and enhance the
long-term viability of the cooperative.
invest in modern technology, equipment, and infrastructure to improve efficiency,

productivity, and profitability, while also creating employment opportunities for the local
community.
promote the cooperative spirit and principles, and encourage member participation,
involvement, and ownership, to strengthen the cooperative's governance and decision-making
processes
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POLICY OF THE COMPANY
Governance Policy:
This policy outlines the structure and responsibilities of the cooperative's governing body,
such as the Board of Directors, and sets out the rules for decision-making, elections, and
membership.
Financial Policy:
This policy establishes the financial management practices of the cooperative, including
accounting, budgeting, investments, and borrowing.
Marketing Policy:
This policy sets out the cooperative's approach to marketing its sugar products, such as
pricing, branding, distribution, and sales channels.
Human Resources Policy:
This policy defines the cooperative's policies and procedures for recruiting, training,
compensating, and retaining employees, as well as addressing workplace issues and
disputes.
Social and Environmental Policy:
This policy outlines the cooperative's commitment to social responsibility, community
development, and environmental sustainability, and sets out its goals and strategies
for achieving these objectives
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TYPE OF SUGAR
1. ROW SUGAR:
Raw sugar is more than 90% sucrose and in this sugar moisture is 0% to 60% Sugar not
produced in KamrejVibhagSahkariKhandUdhyogMandali LTD
2. BROWN SUGAR:
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Brown sugar sihavnig more than 90% sucrose in our KamrejVibhagSahkariKhandMandali
LTD. this sugar production is 2700 quintals in year 2015-16 and the total production of the
brown sugar is 0.6% of the total sugar production
3. WHITE CRYSTAL SUGAR:
White crystal Sugar is More Than 99.98% sucrose in this Sugar moisture is
0.03% white crystal sugar produced in kamrejvibhaksahakariudhyog LTD is
4,39,650,882 M.TS
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POSITION OF INDUSTRY
INDIAN GOVERNMENT ON SUGAR INDUSTRY

The following policy initiatives are taken to boost the sugar industry:
 Government declared the new policy on august 20, 1998 with regards to licenses for
new factories, which shows that there will be no sugar factory in a radius of 15 km.
 Setting up of Indian institute of sugar technology at Kanpur is meant for improving
efficiency in the industry.
 In the year 1982, the sugar development fund was set up with a view to avail loans for
modernization of the industry.
Gujarat sugar industry forms a major part of the sugar industry in India. It is a part of the agro
based industries in the country and contributes a significant portion to the gross domestic
product of the country. In fact, India is the second largest producer of sweets in the world and
a number of varieties of sweet products are manufactured in various sugar mills of Gujarat
and exported to other countries across the world.
GROWTH OF SUGAR INDUSTRY IN INDIA

Gujarat is one of the well known sugar cane producing regions in India. This has been one of
the reasons for the growth of sugar industry in the state. After independence, the government
gave importance to the growth of sugarcane farming in the state and established a number of
sugar cane mills. After the market liberalization policies took place in the 1990s, the export
of the sugar industry increased to a great extent.
Due to the growth of technology, newer methods have been implemented which has
increased the production of sugar. Today, the sugar mills in Gujarat are equipped with an
array of hi-tech facilities and services which make them a known name in the field of agro
based industries.
Today, there are around 554 sugar mills and factories in the state of Gujarat. It must be noted
in this respect that almost all of the Gujarat Sugar Industry is under a state cooperative system
where the government partly controls the production and the business. However, there are
also a number of sugar mills which are privately owned. Out of the 554 sugar mills, most of
them are covered under the co operative system. According to the recent surveys, the total
amount of production of sugar in the state is around 190 lakh metric tons.
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SUGAR MILLS IN GUJARAT:
The sugar mills form a bulk of the Gujarat sugar industry. Around 17 sugar factories in the
state are equipped with advanced technological equipments which have a capacity to crush
around 65,000 tons of sugar daily. Around 1.9 lakh hector of the total cultivable land is meant
for sugarcane cultivation
The sugar mills in the state covers and employs more than 4.50 lakh farmers and cultivators.
The overall turnover of the co-operative sugar mills in Gujarat crossed around Rs 2000 corers
for the financial year 2008 to 2009. Apart from offering various types of employment
opportunities in the organized sector, the unorganized sector also offers scope for
employment for lots of people. It is estimated that the total number of people directly and
indirectly associated with the Gujarat sugar industry is around 3.15 lakh.
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SWOT ANALYSIS
Strengths:
Established presence in the sugar industry:Shree
KamrejVibhagSahakariKhandUdyogMandi Ltd has an established presence in the sugar
industry, which gives it a certain level of credibility and brand recognition.
Strong relationships with suppliers and buyers: The company has strong relationships
with suppliers and buyers, which can help to ensure a reliable supply of raw materials and a
stable market for its products.
Experienced management team: The company has an experienced management team that
can help to navigate challenges and make informed decisions.
Technological advancements in production processes: The company has invested in
technological advancements in its production processes, which can help to increase efficiency
and reduce costs.
Weaknesses:
Dependence on seasonal agricultural production: The company is heavily dependent on
seasonal agricultural production, which can make it vulnerable to weather patterns and other
factors that impact crop yields.
Limited geographical reach: The company has a limited geographical reach, which can
limit its ability to expand its customer base and grow its operations.
Low economies of scale compared to larger competitors: The company may have lower
economies of scale compared to larger competitors, which can limit its ability to reduce costs
and compete on price.
Potential vulnerabilities to fluctuations in sugar prices: The company may be vulnerable
to fluctuations in sugar prices, which can impact its profitability.
Opportunities:
Expansion of operations to new regions: The company may have opportunities to expand
its operations to new regions, which can help to increase its customer base and grow its
market share.
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Diversification into other products or services: The company may be able to diversify into
other products or services, which can help to reduce its dependence on the sugar industry and
mitigate risks associated with it.
Development of new sugar processing technologies: The company may have opportunities
to develop new sugar processing technologies, which can help to increase efficiency and
reduce costs.
Increasing demand for natural sweeteners: The increasing demand for natural sweeteners
can provide opportunities for the company to expand its product offerings and cater to
changing consumer preferences.
Threats:
Intense competition in the sugar industry: The sugar industry is highly competitive, which
can make it difficult for the company to gain market share and compete on price.
Fluctuations in sugar prices and market demand: The company may be impacted by
fluctuations in sugar prices and market demand, which can impact its profitability.
Potential supply chain disruptions due to climate change or other factors: The company
may be vulnerable to supply chain disruptions due to climate change or other factors that
impact crop yields.
Regulatory changes affecting the industry: Regulatory changes affecting the sugar industry
can impact the company's operations and profitability.
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CH:2 INDUSTRY PROFILE
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INDUSTRY OVERVIEW
The sugar industry is a global industry that involves the production, processing, and
distribution of sugar. Sugar is a sweet, soluble carbohydrate that is widely used as a
sweetener in food and beverages.
The sugar industry can be divided into two main sectors: cane sugar production and beet
sugar production. Cane sugar is produced from sugarcane, which is primarily grown in
tropical and subtropical regions, while beet sugar is produced from sugar beets, which are
primarily grown in temperate regions.
The sugar industry is an important sector of the global economy, providing employment and
income to millions of people worldwide. According to the International Sugar Organization,
global sugar production reached 184 million metric tons in 2020-21, with India, Brazil, and
Thailand being the largest producers.
The sugar industry has faced a number of challenges in recent years, including fluctuations in
sugar prices, increasing competition from alternative sweeteners, and concerns about the
health impacts of excessive sugar consumption. In response, many companies in the sugar
industry have diversified their product offerings or invested in new technologies to reduce
costs and increase efficiency.
Despite these challenges, the sugar industry remains an important sector of the global
economy, providing a critical ingredient for many food and beverage products, and
supporting the livelihoods of millions of people around the world
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STRUCTURE
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OBJECTIVE OF COMPANY:
- To improve production efficiency and to reduce the cost of production.

- To increase market shares regionally and nationally.
- To provide maximum satisfaction to shareholder.
- To give as much facilities as they can, for the worker who are working for them.
- To improve self-sufficiency of plants established by the factory.
- To produce better quality of sugar as compare to other sugar factory.
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RELATIVE MARKET SHARE
Relative market share is a measure of a company's market position relative to its competitors.
It is calculated by dividing the company's sales or revenue by the total sales or revenue of the
entire market in which it operates. The result is expressed as a percentage or a decimal.
For example, if Shree Kamrej Vibhag Sahakari Khand Udyog Mandli Limited has annual
sales of $50 million and the total sales of the sugar industry in which it operates is $1 billion,
then the company's relative market share would be 5% ($50 million divided by $1 billion).
A high relative market share indicates that the company is a major player in the market and
has a significant share of the market's total revenue. This can be an indication of the
company's competitive strength and market power. Conversely, a low relative market share
indicates that the company has a smaller share of the market and may be less competitive.
It is important to note that relative market share should be interpreted in the context of the
specific market in which the company operates. For example, a company with a 10% relative
market share in a highly fragmented market may be considered a major player, while a
company with a 10% relative market share in a concentrated market may be considered a
smaller player.
To obtain the latest financial statements and market data for Shree Kamrej Vibhag Sahakari
Khand Udyog Mandli Limited, you can check their investor relations website or annual
reports. Alternatively, you can consult with a financial advisor or market research firm for
more detailed information on the company's market share and position within the sugar
industry.
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Ch 3 :
ORGANIZATION
STRUCTURE
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1. PRODUCTION DEPARTMENT
 INTRODUCTION
Production is very important department in any organization. If production department is not

properly established there will be no changes for firm’s expansion.
Production process of connecting the raw material and loss other inputs into the product for
further production or the finished goods or services. So that the utility of input is created or
enhanced and the need of the consumer are satisfied e.g. Consumer goods, industrial goods,
service of transport, medical treatment, education insurance etc.
Kamrejsugar factory has production department which perform effectively& efficiently task
for production of sugar. There are many steps for production of sugar.
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 PLANT LOCATION:-
Plant location is highly refers on from where we can easily receive our material for
producing the sugar and other things. So, the Kamrej sugar factory located at that area when
the sugar factory can receive the quality sugar from the farmer those who are producing the
sugar cane in their farm.
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 PLANT LAYOUT:
Product or line layout refers to the arrangement of machine of equipment is a line or sequence
of operation. The purpose is to arrange the equipment in such a sequence that is the same
sequence as required for the manufactured or processing of a product without a deviation or
backtracking of materials, this system or arrangement is also known as “straight Line Layout”
or “Unit Arrangement” or “Production Grouping Method”. This type of layout arrangement
does not necessary involve a straight-line arrangement but the arrangement is in a continuous
flow.
Products or line layout is most suited in the continuous type of industries where raw material
is fed at one end and the finished or final products are taken out at the other end. Such
industries, which are engaged in the manufacture of a large volume of standards products, can
safely employ product or line layout. Thus, it is useful in continuous flow, mass production
industries but is unsuited to job lot manufacture. The examples of industries where product or
line layout can used include sugar factories, chemicals, pipe manufacturing plants, fertilizers
etc.
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 ROW MATERIAL
Sugar cane is a tall perennial grass that belongs to the genus Saccharum and the
family Poaceae. It is cultivated mainly for its juice, which is used to produce sugar
and other sweeteners. Sugar cane is a tropical crop that requires warm temperatures,
abundant rainfall, and fertile soil to grow.
The sugar cane plant can grow up to 20 feet tall and has long, narrow leaves that
grow up to 2 feet long. The plant has a jointed stem, and it is the stem that contains
the juice that is used to produce sugar.
Sugar cane is one of the world's most important crops, and it is grown in many
countries, including Brazil, India, China, Thailand, and the United States. The sugar
industry provides employment for millions of people worldwide, and sugar is an
essential ingredient in many foods and beverages.
I. MATERIAL HANDLING EQUIPMENTS:
In the company the raw material are obtain from the supplier and store in the storeroom and
they issued to the production and move inside in the plant form one plant to another plant for
a processing. Material involves movement of material for processing, there are two lift which
carry the material form ground floor to first and second floor.
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Material handling is movement of materials. This may be carried out manually for the
materials in the bulk or unit wise and this movement may horizontal, vertical
SUGAR CANE VARIETY
CANE VARIETY 2022-23 2021-22

Co-86002 3.40 0.47
Cosi-86032 3.46 0.77
Co-95071 0.23 0.78
Ms-10001 0.70 1.24
Co.13073 0.53 1.43
Co-0238 7.67 5.12
Com-0265 18.23 20.25
Con-13072 0.96 0.30
Con-05071 0.84 1.21
Con-05072 0.25 1.00
Co-985117 13.57 30.77
Co-99004 0.05 0.08
mc-707 0.28 0.27
Con-07072 0.15 0.25
Co-09004 1.34 0.80
VSI-8005 45.73 33.80
Others 2.61 1.46
Total 100.00 100.00
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 PROCESS OF SUGAR
1) CANE UNLOADING:
Unloading of cane brought by trucks, trailers & carts on to feeder table by using mechanical
unloaders.
The matured cane grown in fields is harvested manually, dressed to remove dry trash and lop
is cut to remove the non sugar content portion, bundled and transported to factory by trailers,
trucks and carts. These unloaded on to feeder tables which are driven by using cane
unloaders.
2) CANE PRAPARATION:
Cutting of cane into small pieces by using cutters &fibrizor to make open the juice cells.
3) MILLING USING COMPOUND IMBIBITION PROCESS:

Compressing the cut cane to extract the juice by using Imbibitions process. Here cut cane
gets separated into juice and Bagasse.
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This cut cane is pressed under high pressure between a series of rollers to remove the juice
from the cut cane. To remove maximum amount of sugar from cane a process known as
compound imbibitions process is used by using a calculated quantity of hot water. As the
sugar content of juice is very susceptible for microbiological action it is necessary to prevent
the growth and action of these micro organisms. This is done by dosing chemicals known as
biocides at a dose of 10-15 PPM depending on cane condition and temperature of operation.
4) BOILERS:
Bagasse produced in step.3 in burnt in boilers to generate steam required to generate power &
the steam requirement of process. The power and steam requirement is met entirely on
Bagasse without depending on external fuel and without depending on G.E.B. for power
supply.
5) POWER GENERATION:
The steam generated in boilers as per step.4 is used to generate the electric power to run the
entire factory. The exhaust steam generated during power generation is utilized for the sugar
cane juice processing.
6) JUICE PURIFICATION INVOLVING JUICE HEATING, CHEMICAL

TREATMENT, SEDIMANTATION, FILTRATION SO2+ GENERATION, LIME
PREPARATION:
Here juice is purified to remove coloring matter, Non sugar colloids &other impurities to
make the juice brilliant yellow in colour.
The juice purification involves the following steps. Phosphoric acid is dosed here at a of 80-
100 PPM on cane.
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 Heating the juice obtained from milling process to 75 oC in multiphase juice
heaters using vapour.
 This heated juice of 75oC is taken in reaction vessel known as juice sulphitors
where milk of lime at a dose of 0.20% is added and SO 2 is alsopassed. The out
coming juice is of 75oC and of 7.1 P.H.
 The treated out coming juice is heated in another set of juice heaters to raise
the temperature to 100-102oC and is sent to clarifier. Before sending to
clarifier a flocculating agent at a 1.5-2PPM is dosed separated and settles
down in clarifier. The top juice which is light in colour, bright yellow in
appears will go to evaporator and settled precipitate known as mud goes to
vacuum filter station wherein entire juice content of mud is recovered by using
vaccum and the solid content known as mud is discarded and will be
distributed to farmers as manure.
7) EVAPORATION BY USING MULTIPLE EFFECT EVAPORATOR:

Here nearly 75% of water content of the purified juice is removed and this result in thick
liquid known as syrup.
The purified juice is subject to evaporation. The 75% content of water out of 85% water
content is removed in an evaporator system known as multiple evaporator system. The out
coming liquid is the form of thick syrup and hence is known as syrup.
8) SYRUP SULPHITATION:
The syrup obtained in step .7 is subjected to sulphitation by passing so2 to bring the PH to 7
and to bring down the viscosity.
This syrup of 6.8 to 6.9PH is subjected to further sulphitation to reduce the PH to 5.0 and also
to bleach and to reduce viscosity. The consumption of sulphur in both stages i.e. at juice stage
and syrup stage is 0.06% on cane i.e.600 grams per tone cane crushed. The ratio is 2:1
i.e.2/3rd is consumption at juice stage and 1/3rd is consumption at syrup stage. The outlet of
syrup sulphitor is known as with colour precipitant with 15PPM dosage to remove colour.
9) PAN BOILING & CRYSTALIZATION:

The Sulphited syrup obtained in step.8 is boiled in vacuum pans to produce crystals of
desired size. the sugar content of juice is transformed in to crystals in three stage known as
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A,B,C, and finally the mother liquor is discarded as final molasses from which no more sugar
crystallization is possible.
Here the sugar content of Sulphited syrup is crystallized out in 3stage and these are known as
A, B, C, Stages and process is known as A-boiling, B-boiling, C- boiling. the detail are as
follow;
 The syrup from sulphitation stage along with B-melt & C-melt, by utilizing B-
seed and dry seed is boiled as A-boiling and the mixture of sugar and molasses
known as A-massecuite is obtained. This A-massecuite is subjected to
centrifugation which results in A-sugar and A-molasses. This A sugar is dried
and graded by separating into different sizes and bagged. The over grain (over
size) sugar which is very small in quality will be melted in water and mixed in
syrup to produce regular sugar. The undersized sugar known dry seed is taken
as seed for A-boiling, the molasses coming out is known as A-molasses is
used for B-boiling as follows:
 B-boiling is done using A-molasses and resultant solid + liquid combination
is known as B-massecuite and when subjected to centrifugation result in to B-
sugar and B-molasses. B-sugar is party used as seed for A-boiling and party
melted and mixed with syrup to A- boiling. B- Molasses is further boiled as C-
massecuite.
 C-boiling is done using B-molasses and resultant solid liquid combination is
known as C-massecuite and when subjected to centrifugation results inC-sugar
and C-molasses. C-sugar is melted and mixed with syrup to generate A-
massecuite.C-molasses generally known as final molasses, from which no
more practical recovery of sugar possible and stored in to final molasses
storage tanks for selling / for production of alcohol in distilleries.
10)CENTRIFUGATION:
The combination of sugar and molasses known as massecuite produced in step9 is subjected
to centrifugation process to separate sugar and molasses.
11) DRYING, GRADING, BAGGING, & STORAGE:
sugar produced by centrifugals as per step.10is dried to remove final moisture, separated into
different sizes by using graders and bagged by using auto weighing machines and sent to
godown by conveying system for storage
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 WASTAGE OF PRODUCTION
There are mainly three by wastage of Kamrej Sugar Factory
1. Bagasses
2. Molasses
3. PressMud
1) BAGASSES :
The cane juice is extracted in the mills and the resudue is

called bagasses it is 24-30% of cane it is passed in the boilers
through bagasses carrier and is directly fed in the furnace of
the boiler as fuel the surplus bagasse is taken out at the end of
carrier, and sold out to paper mills.
2) MOLASSES :
Mother liquor separated form sugar Crystals contained

mascuite. It is 3.5-4.5% of cane. Molasses is important for the
manufacturing of various industrial products such as distillery
product chemical like hiotic acid, alcohol etc so it is sold out
to distillery plants.
3) PRESSMUD:
Pressmud contains 3.5 – 4.5 % of cane and it is generally

used as fertilizer. The process has been developed in
manufacture lax out of it which is very used in paint and
boot polish.
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 QUALITY CONTROL
Basically quality control is the system of maintaining standards in manufactured products

by testing a sample of the output against the specification.
Quality control guidelines of KAMREJ SUGAR FACTORY are as follows:
 Checking of sugar cane quality.
 Checking of semi finished product after stages of production this is called in process
quality control.
 To check quality of final product
 To identify reason of quality problem & solve them.
 To improve quality standard by comparing org. Quality standard with competitive
product. In this manner quality control department also work as research &
development department in small & medium scale company.
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 STORAGE DEPARTMENT:
Kamrej sugar factory have facilities to store sugar in the factory. They packed sugar in bags
of 50 k.g and 100 k.g of bags in the storage department. They have the capacity of producing
1800 bags of 100 k.g per day so they need very large storage capacity.
In refineries, the sugar is stored in concrete silos (a tall tower or pit on a farm, used to store
sugar or grain)
There are 5 godowns in the kamrej sugar factory. And each godown has different storage
capacity. The capacity or storage of all godowns is near by 70000 bags.
There are 2 molasses storage tank in kamrej sugar. Total storage capacity is 5000 MT,
Diameter of tank is 23 MTR, Working weight is 9.75 MTR, Capacity per 100 M.M. Weight
is 41.52 CU.MTR.
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 WASTAGE CONTROL:
Wastage happens due bad production system or may be due to worker or during
shipment of finished product. In Kamrej sugar waste happens in very rare cases
because they have very effective production system as well as proper material
handling equipment. But in some cases waste is made in production area. Because
sugar cane as raw material so if any waste is happen then not possible to reuse of that
waste.
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 POLICIES
QUALITY POLICY:
 We at “KAMREJ SUGAR FACTORY”, Manufacturers of sugar are committed to
achieve Customer Satisfaction by supplying defect free products.
 We shall continually make improvements through optimum utilization of material
and machines, with well-planned efforts, upgrading skills of our employees &
their total involvement.
 We shall achieve the above, through continual improvement in all our processes
by following the Quality Manager.
RAW MATERIAL PURCHASE POLICY:
 In Shree KamrejVibhagSahakariKhandUdyogMnadali Ltd. there is no sales plan
in the company. This company not decided purchase of raw material on basis of
finished goods and the company also cannot keep stock of raw material (sugar
cane). So company should not require to makes the material requirement
planning. So in this company production plan is not converted in material
requirement plan.
 Kamrej sugar buy raw material two ways first is internally and second is
externally. Sugar company use sugar cane as a raw material and sugar cane are
not manufacture by company
 MAINTENENCE POLICY:
 The timing of production process is around six months in kamrej sugar factory.
All machineries are separated after finishing the production process. And all
machineries are clearing at that time. And if engineer recognize that any machine
have to require repairing then they repaired machineries. Thus they maintaining
machineries every year in factory.
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2. HUMAN RESOURCE DEPARTMENT (HRD)
 INTRODUCTION
 Human Resources department is the key department of the any business.
Human Resources department is the main part behind the company’s success
or failure. Personnel management is that part of management, which
concerned with people at work and with their relationship within an enterprise.
Its aim is, to bring and develop into an effective organization. The men and
women who make up an enterprise and having regard for the well being of
individual & of working groups to working groups to enable them to make
their best contribution to its success.
 The meaning of the Human Resources dept., labor management or staff

management means quite simply the task of dealing with human relationship
within an organization.
 Human Resources management is a continuous process. It cannot stop.

Personnel management is a never-ending process. It helps in achieving
objectives of company. This is done by proper perform of personnel function
like recruitment, selection, training & development, labor activity, motivation,
welfare etc. it also helps to keep a smooth relationship between employers &
employees.
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 SALARY AN D WAGES
- BASIC PAY
CATAGORIES MINIMUM RS MAXIMUM RS
UNSKILLED 14635 18185
SEMISKILLED 14745 18645
SKILLED - B 14925 19525
SKILLED - A 15125 20075
HIGHLY SKILLED 15325 20625
- CLARKS
CLERICAL – IV 14925 19525

CLERICAL –III 15125 20075
CLERICAL –II 15325 20625
CLERICAL –I 15525 21175
- SUPERVISORY
SUPERVISORY – C 15525 21175
SUPERVISORY – B 15725 21725
SUPERVISORY - A 16125 23175
- MANAGERIA
MANAGERIAL - 1 41725 89225
MANAGERIAL – 2 31725 55225
MANAGERIAL – 3 26725 44225
MANAGERIAL – 4 21725 35725
MANAGERIAL – 5 17725 25225
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 WAGES:
Wages can be defined as a payment of the workers on a monthly basis. The kamrej sugar use
time wage system. They give wages on the basis of employees’ attendance or how many days
they present in organization.
 FACTOR AFFECTING WAGES:

- Worker’s age and potential.
- Educational qualification.
- Work experience.
- Promotion possibilities.
- Hazards involved in the job.
- Stability of employment.
- Demand for the product.
- Industry’s role in economy.
 SALARY:
Salary is in mostly paid on the monthly basis. The person who has skills he yields better
rewards. In firms salary is provide to worker on skill basis. The personnel working on a top
post. He can get salary as well as V.D.A and F.D.A. The employees can get salary first week
of next month. Worker who working more than working hours firm also provide overtime
income them.
 PAYROLL SYSTEM OF COMPANY:
Shree Kamrej Vibhag Sahakari Khand Udyog Mandali Ltd. makes payment to employees
first week of the next month.
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 INCENTIVE SYSTEM:
SHREE KAMREJ VIBHAG SAHAKARI KHAND UDYOG MANDALI LTD. give

crushing bonus to employee for improves employees’ performance. The Kamrej sugar give
crushing bonus to their employees based on attendance or days. Following table showing the
data of crushing bonus:
Number of days (Absent) Crushing bonus (Days)
01 to 5.5 20 days
6 to 10.5 19 days
11 to 15.5 17 days
16 to 22.5 15 days
23 to 45.5 150 Rs. Fixed
46 to above Nill
 ALLOWNCES:
There are four types of allowances:
A) Dearness allowance
B) House rent allowance
C) City compensatory allowance
D) Transport allowance
Shree Kamrej Vibhag Sahakari Khand Udyog Mandali Ltd. also provide allowance to their
employees. They provide 3 month variable dearness allowance, transport allowance for those
employees who are come from 20 km longer distance and 5% of medical allowance to their
employees.
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 RECRUITMENT AND SELECTION
 RECRUITMENT PROCESS:
According to flippo, recruitment is the process of searching for prospective employees
and stimulating and encouraging them to apply for jobs in an organization. The process
begins when new recruit and sought and ends when their application are submitted. The
result is a pool of applicant from which new employee are selected.
Various stages of recruitment process are:
After various sources are used then various application are received. An applicant is required
to give full bio-data with educational qualification, experience. Thereafter all the application
are scrutinized and thereafter all the applicants are called for the interview process.
In the interview process the applicants are judged on different factors as their communication
skills, convincing power because the salesman is required to convince the customer when
they go for selling, also trustworthiness and honesty is judged because it is mainly cash
business, etc.
Thereafter the reference check process follows. It is mainly carried out for the higher post i.e.
for executives, manager, supervisors, and technicians. For the labour work force all the steps
are not followed as they are sometimes recruited informally.
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After the above steps are completed the selection committee then decides as whom to
appoint. The applicant to be appointed must meet the required standard then and then only he
can be appointed. The committee takes the decision and gives the final approval.
The applicant is offered job and fulfilling some legal formality the employee joins the job.
 SELECTION PROCES:
Step involved in the selection of the employee may be as under:
PRELIMINARY INTERVIEW
APPLICATION FORM
SELECTION TEST
EMPLOYMENT INTERVIEW
REFERENCE CHECKS
FINAL SELECTOIN
A) PRELIMINARY INTERVIEW:
First of all, initial screening is done to weed out totally undesirable / unqualified candidates at
the outset. Preliminary interview is essentially a sorting process in which prospective
candidates are given the necessary information about the nature of the job and the
organization.
B) APPLICATION FORM:
Application form is a traditional and widely used device for collecting information from
candidates. Small firms design no application form and ask the candidates to write details
about their age, marital status, education etc.
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C) SELECTION TEST:
Psychological Test is being increasingly used in employee selection. A test is a sample of

some aspect of an individual behaviour, Attitudes, and performance.
D) EMPLOYMENT INTERVIEW:
An interview is a conversation between two persons. In selection it involves a personal,

observational and face-to-face appraisal of candidates for employment.
E) REFERENCE CHECKS:
The applicant is asked to mention in his application form the names and addresses for two or
three persons who know him very well.
F) FINAL SELECTION:
In the most of the organizations the human resource department carries out selection process.
And the management has a right to select the employee.
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 TRAINING AND DEVELOPMENT:
Company has its own training program for its employees. They give training for all the
employees on the job in the company’s premises itself because training is short term process
in which non managerial personnel learn technical knowledge and skill for a define purpose.
In company, they have advancement in the technology for the training purpose.
“Development is a long-term educational process and utilizing a systematic or organized
procedure by which managerial personnel learn conceptual and theoretical knowledge for
general purpose.”
Company gives proper training to its members and developing its skilled and knowledge for
business purpose. Training programme is too much good in hrm. Because of training it will
increases the skill of the employee. It helps to develop high attitude and behaviour of the
employee. Employee must be more experienced and they have knowledge how to complete
the works at the best way to achieve the organizational goals.
Now a day’s mostly all the company impart the training to the fresher althoughthey posses
specialize knowledge because training provides the practical knowledge and if the employee
is not fresher then also training helps to know the working of the company, its employees and
many other things required for the efficient and effective working of the company. Training
is one of the best tools for increasing the performance of the employees and overall
performance of the company.
In KAMREJ SUGAR, training is imparted to the employees but in a particular department

only. Most of the trainees are from the marketing department also there are trainees from
other department but small in numbers.
First of all the company identify whether the training is to be given to the employee or not.
Here training is provided mainly to the new employees. In the production department when a
new plant is installed or when a new technology is adapted then training is given to the
laboratory chemist, technicians, engineers and labourers. Even when there is constant
reduction in the production the company calls the experts from outside and arrange for
seminars and two-three days program. So mainly training is provided to the employees of the
production and marketing department.
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After the training needs are identified then training is imparted. In the marketing department
newly appointed employee is sent with the salesman on the company’s vehicle. Here the
main purpose is to make the employee aware of the route and the customers. Also they are
trained as how to communicate with the customers, how to behave, how to convince the
customers. They are trained as how to response to the customer’s complain and their review
from the customer about the company’s as well as competitors products. This also helps them
to solve the problem easily and conveniently. Also the leaders are being trained for efficient
loading of the carats and also changing of the bottles from one carat to another so as to
minimize the time and also prevent the breakage of the bottles. At the end of the day all the
salesman are required to do the sorting out of the bottles so here perfection is needed for
transferring of the bottles and minimization of time.
In this way training and development program is carried out in the company.
 INDUCTION TRAINING:
In training and development we seen that the training is given to those workers only who are
presently work in the same organization but in induction training is completely a new training
for the new employee. Induction training is specially given when new employee join the
organization. When new employee joins the organization, he doesn’t know that who are the
superior and subordinate of company, the rules and regulation is also not known that workers.
So to follow the rules the training is needed for the employee.
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 STRUCTURE OF HR DEPARTMENT:
BOARD OF DIRECTORS
CHAIRMAN
VICE CHAIRMAN
MANAGING DIRECTORS
LABOUR CUM WELFARE OFFICER
SECURITY TIME KEEPER
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 PROMOTION AND TRASFER POLICY:
 PROMOTION POLICY:
According to Pulapa Subba Rao, “Promotion is the reassignment of a higher level job to an
internal employee with delegation of responsibilities and authority required to perform that
higher level job and normally with higher pay.”
In SHREE KAMREJ VIBHAG SAHAKARI KHAND UDYOG MANDALI LTD, KAMREJ

they give promotion on the basis merits, seniority, vacancy and capacity of employee. They
give promotion based on previous history and better performance of the candidates.
“Promotion can be defined as it is a transfer of an employee to a job which pays him more
money or ones that carries same referred risk.”
Promotion can be done in any company on the following basis.
1. MERIT BASIS
2. SENIORITY BASIS
1. MERIT BASIS:
Merit means an individual’s efficiency & capacity are judged from past performance. In this
firm promotion is done on a merit basis. The person who works well or betters his
performance is measured and he is promoted on that basis. If he has good skill knowledge,
ability, efficiency and aptitude. He can get as early as soon promotion this all things are based
on education training and past experience.
In a sugar factory promotion is done on this merit system. The skills of an employee can be
better utilized at a higher level. It continuously encourages the employees to acquire new
skills and knowledge.
3. SENIORITY BASIS:
In this firm seniority basis cannot be followed because it is very costly and wasting of
time.
 TRANSFER POLICY:
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Yoder and associated have define transfer as “a lateral shift causing movement of individuals
from one position of another usually without involving and market change in duties,
responsibilities, skills needed or compensation.”
A transfer is horizontal or lateral movement of an employee. Transfer is interdependent.

Transfer is done to train the employee in all aspects on their field. There are no written
ground rules or policy for the transfer.
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 SOURCES OF RECUITMENT:
SOURCES OF RECRUITMENT
INTERNAL SOURCES EXTERNAL SOUCES
INTERNAL SOURCES:
A. PRESENT PLANNING:
Promotion and transfer from among the present employees can be a good source of
recruitment. The manager recruits a person who is more experience and high skilled. This
source in cheaper and creates motivation.
B. EMPLOYEE REFERRALS:
This is another source of recruitment. The manager recruits an employee who are employees
refer their family members, friend and relatives to the company potential candidates for the
vacancies to be filled up in the organization.
EXTERNAL SOURCES:
A. EMPLOYMENT EXCHANGE:
Page | 46
kamrej sugar factory notifies the vacancies and job requirements in employment exchange.
Thus, the employment exchange acts as a link between the employers and prospective
employees. The major function of the exchange is to increase the pool of possible application.
B. ADVERTISEMENT:
Most of the organization used this source or recruitment. kamrej sugar factory widely used
this external source for recruitment. They give the advertisement in various newspapers to get
application from qualified applicants. In kamrej sugar factory this type of source is used for
most of job.
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 PROCESS OF PERFORMANCE APPRAISAL:
Setting performance standard
Taking corrective action

Communication standard
Discussing result Measuring performance
Comparing with standard
1) SEETING PREFORMANCE STANDARD:
The appraisal processes started with setting of criteria to be used for appraise the performance
of the employees. The criteria is specify with the type of job analysis. These criteria should
be clear with the superior as well as subordinate. Where the output can be measure the
criteria is always clear. If work performance cannot be measure the personal characteristic
which contribute to employee performance must be determine. The characteristic include
work quality, honesty, team work, leadership, learning ability, job related knowledge,
judgement, reliability, co-operation, health and physical condition etc. this standard should be
indicated on the appraisal form. Appraisal form should be carefully design and printed.
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2) COMMUNICATION STANDARD:
The performance standard specified in the first step should be properly communicated with
the appraisal and to the apprise so that they know what is expected of them.
3) MEASURING PERFORMANCE:
Once the performance standards are expected the next stage is measuring the actual
performance. These require choosing the right technology of measurement, identify the
internal and external factor influencing performance and collecting information on result
achieved. Personal observation, written report and face to face contact are the means to
collecting data on performance.
4) COMPARING WITH STANDARD:
Actual performance is compare with the pre-determine performance standard. Such

compression with reveal the performance is high or low. Increasing performance will show
when the actual performance is more than the standard performance. The performance will be
less when actual performance will be less than actual performance.
5) DISCUSSING RESULT:
Results of appraisal are communicated and discuss with the employee. Such discussion will
enable and employee to identify this impact may be positive or negative depending on how
the appraisal feedback this discuss with the employee.
6) TAKING CORRECTIVE ACTION:
Through mutual discussion with employees the steps require to improve the performance are
identified and encysted. Training, couching, counselling etc. are the example of corrective
action. Then help to improve the performance.
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3. MARKETING DEPARTMENT
 INTRODUCTION
 The marketing department works like a transmitter which cultivates faculties of

improvement and makes marketing practices satisfactory, profitable and successful. If
the organizational instruments are sophisticated, the organizational goals of establishing
a fair match between the creation of satisfaction and generation of profits would
smoothly be accomplished. Hence, marketing department is considered the most
sensitive aspects of the marketing department.
 Marketing department provides the vehicles for the marketing decisions on products,
marketing channel, physical distribution, promotion and price. The organization helps in
making decisions and further suggests devices to translate them into meaningful action.
Structuring of marketing management is meant division of work in to specific activities
and further, delegating responsibilities to perform these activities to person in various
positions.
 Thus, the set of relationship marketing personnel may be referred to as marketing
management structure and grouping of their activities under the leadership of marketing
manager may be designated as marketing department.
 Marketing department involves the idea that the product is made available to the
consumer for its final use. The marketing of sugar is difficult because sugar is domestic
product and it is based on the production of sugarcane. The Indian Sugar Industry is
highly regulated by the central government.
Page | 50
4 Ps OF MARKETING:
A) PRODUCT:
PRODUCT MIX:
The set of products offered for sale by firm or a business unit is known as a product mix.
Generally, when the decision regarding product policy is to be taken, the product mix plays
very important role and in today’s world of the competitiveness when most of the
manufactures are diversifying their products. Decision regarding policy is based in product
items and product line. Product mix is the list of all products offered for sale by a company. It
is defined as the composite of products offered for sale by firm or a business unit. E.g. kamrej
sugar factory produce.
Product line is a group of different items closely related to each other. All brands of same
product is product line e.g. Cinthol, Musk, Cologne and lime. Product items means a specific
product of certain specification ands may be distinguished from other product or brands.
The chief by product of the sugar industry broadly may be taken as.
A. SUGAR
B. BAGASSE
C. MOLASSES
D. PRESSMUD
E. ABSOLUTE ALCOHOL (ETHENOL)
F. RECTIFIED SPIRIT
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A. SUGAR:
Sugar is a commercial name of Sucrose. Sugar is mainly used in Food Industry. Sugar is
sweet in taste and it is crystalline, odourless, colourless solid substance. Sucrose is
manufactured by naturally. It is present in Sugarcane and Industries sugar is mainly separated
from sugarcane or beet. Growth of Sugar industries is dependent on the yield of sugarcane
per unit area and percentage recovery of sucrose is the second factor which determines the
production.
B. BAGASSE:
Bagasse is the residue obtained from crushing cane in the mills. This present time this
product is very important in sugar factory. Bagasse is an important raw material for
manufacturing of insulation building broad product. Bagasseis used in Boilers as a fuel.
Bagasse is rich in cellulose material and used in Paper industry. Bagasse contains about 45%
cellulose, 18% lignin, 15% water soluble substance, 28% pent sans and other semi cellulose.
Page | 52
C. MOLASSES:
Molasses that is also known as black strap molasses or treacle is a dark brown viscous liquid
obtained as a by-product in processing Cane Sugar.Molasses is important for manufacturing
of various industrial Products. Fermentation of Molasses, Alcohol is made which is used in
Chemical factories and Alcoholic beverages. It is the raw material of the distillery products,
chemicals like lactic acid, citric acid, bakers yeast, acetone are the important chemicals. It is
also used as food for farm animals and in the manufacture of several processed tobaccos.
Molasses contain 16% to 20% reducing sugar, 27% to 30% sucrose and substantial quality of
nitrogenous, substance aconite acid, phosphate and potassium salts.
D. PRESSMUD:
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Preesmud is used as a fertilizer. It is 3.5 to 4.5 of cane. The process has been developed in
manufacture lax out of it which is very used in paint and boot polish.
E. ABSOLUTE ALCOHOL (ETHENOL):
It is manufactured by Azeotropic Distillation of Rectified Spirit as per IS: 321-1964

specification.
I. Sp.Gravity0.7961at15.6°C.
II. Ethanol content 99.8 percent by volume at 15.6°C.It is used as Fuel in
Automobile and also in Pharmaceutical Industries.
F. RECTIFIED SPIRIT (RS):
It is manufactured by Formation & Distillation of molasses as per IS 323-

1959 specification. One metric tone molasses are taken in this material 250
liter of rectified spirit come out. It isused for manufacturing of Acetic Acid,
Acetone, Oxalic Acid Absolute Alcohol & other various chemicals.
PACKAGING AND LABELNG:
 PACKAGING:
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In selling of the any firm’s product packaging of a consumer product is an important part of
the marketing plan. There are many factors to be considering while designing a package.
In the packaging of the sugar can be Shawn. In a sugar factory the packaging is done in a
polythene bag and they carried forward to warehouses. They can be packing in three type’s
sugar sizes. All size sugar is packaging in 50 kg and 100 kg of weight. They can be packaged
more than 1800 bags per day. One bag can contain 100 kg’s weight.
Packaging means wrapping of goods better they are transported or stored or delivered to a
consumer for more understanding packaging has been defined as,” An activity which is
concerned with protection, economy, convenience & promotional consideration.” With the
help of good packaging firm can getting good merits like?
1. It help as advertising
2. It helps to encourages re-purchasing
3. It helps to facilities retailers
4. It helps to enable to easy display
5. It helps in memory & recognition
 LABELLING:
Label is the part of the product which carries variable information about the product or
the seller. It may be tag attached directly to the produced. There are three types of label
use by different firms which are as follows:-
1. ABROAD LABEL
2. A GRADE LABEL
3. A DESCRIPTIVE LABEL
In kamrej sugar factory they using a brand label which explained as below.
 BRAND LABEL:
It is simply popularly the brand name of the product it gives only brand name. In sugar name,
weight of the product at the time of packing. They use black sign to print on factory they use
printed polythene bag on which they are printed firm’s the polythene bag.
 BRAND:
Page | 55
“Brand means a name, a term, a sign, a symbol, a design or a combination of those itended to
identify the goods a services of one seller or group of seller & to differentiate them from
those of competitors.”
B) PRICE:
 INTRODUCTION:
“Price is the element in the marketing mix that create sales revenue, the other elements are
costs.”
Pricing is a very crucial matter for the marketing manager because it affects the demand,
sales promotion, competitive strength of the business unit, ego satisfaction of the customer
and ultimately the profit.
In any business unit pricing policy can play an important role without a good pricing policies
profit cannot be managed by the any business unit. In sugar factory pricing policy is done by
government because it is non-corporative firm.
In sugar factory (kamrej) price is decide by following
policy. 80% is for public
20% is for government
80% is sale by the company itself price is decide by the company itself while, on the other
hand 20% is for government selling. Government can sell sugar on very less rate to poor
people who live under the line of poorness
Price list of the product of kamrej sugar factory:
Table no: 6.1 Price list of kamrej sugar factory
Product Price Quantity

Sugar 1250 Rs 50 kg
Bagasse 30 Rs 50 kg
Molasses 80 Rs 50 kg
Page | 56
Pressmud 1 Rs 50 kg
Absolute alcohol (ethanol) 22 Rs 1 liter
Rectified spirit 15.50 1 liter
OBJECTIVE OF PRICING:
a) Earning reasonable rate on investment.

b) Market penetration.
c) Price stability.
d) To maintain or improve market share.
e) To cope up with compititors.
f) Market skimming.
g) Profit maximization objective.
h) METHOD OF PRICE:
i) Price is the exchange value of the product or services always expressed in money.
j) In SHREE KAMREJ VIBHAG SAHAKARI KHAND UDYOG MANDALI LTD,
the price is decided according to the market environment and demand of the product.
If the raw material, instrument, machines etc are raising then the price of the product
are also rising.
k) The company also considers the expenditure done in the manufacturing process,
labour cost, electricity etc for deciding the price of the product.
C)PLACE:
CHANNEL OF DISTRIBUTION:
Channels of distribution means, “It is a marketing channels are the combination of agencies
through which the seller, who is often though not necessarily the manufacturer, markets his
products to the ultimate user.” Channels of distribution are mainly concerned with the
Page | 57
physical distribution of goods and services. It is the distribution network through which a
producer puts his products in the hand of the actual user.
TYPES OF CHANNELS OF DISTRIBUTION OR LEVELS OF

CHANNELS OF DISTRIBUTION:
There are different types of channels of the distribution which are as follow
Manufacture
Manufacture Manufacture Manufacture
Brokers
Brokers
Wholesaler
Retailer Retailer
Retailer
Consumer
Zero level Consumer
One level Consumer
Two level Consumer
Three level
Channel ChannelChannelChannel
 ZERO LEVEL CHANNELS:

In this level of channel manufacturer sold its product direct to consumer. There are no
intermediaries between consumer and manufacturer.
 ONE LEVEL CHANNEL:

In this level of channel there is one intermediary is retailer. Manufacturer sold its product to
retailer and then it comes to consumer.
 TWO LEVEL CHANNEL:

There are two intermediaries’ distributors and retailers. The product comes to distributors and
then to retailer. And retailer sold to consumer.
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 THREE LEVEL CHANNEL:
There are three intermediaries’ distributors, wholesalers and retailer. The product comes to
consumer from passing through these intermediaries.
In Kamrej sugar factory, they follow “THREE LEVEL” channel of distribution i.e.
Manufacturer – Broker – Wholesaler – Retailer – Consumer. This channel is the part of non-
integrated in which it follows direct channel. In Kamrej sugar factory first they
manufacturing the sugar and then sugar sell to the Broker who is appointed by kamrej sugar
factory. Then the sugar comes to wholesaler. Wholesaler sale to retailer and finally sugar
comes to consumer through these intermediaries.
Starting from first i.e. manufacturer to consumer all intermediaries add their profit and sales
product to next one.
 TRANSPORTATION:
Transportation cost includes the cost of the product from one place to another. It will decide
by the company. In transportation the product is transfer from manufacturing place to
distributor’s place and through intermediaries the product comes to consumer.
 SERVICE:
Kamrej sugar factory not provide any service after sale and service before sale for the sugar
product.
D)PROMOTION:
Promotion is the activities to promote a company or its product as well as aware people about
its product.As we know that sugar is necessity for everyone. So, at any cost everyperson has
to purchase sugar. Generally sugar product is not required any kind of promotional activities.
Today, sugar is a basic requirement for all people. Recently there is a scarcity of sugar in our
country so the demand of sugar is high. There is no need for advertisement. Government also
takes part in taking decision of selling of sugar and also in setting price of sugar.
Page | 59
Company use very few amount on advertisement. Company gives advertise in the newspaper
of "The time of India" or "Gujarat Samachar" and in magazine "Vyapar" and "Khedut Vani"
two or three times in a year. The main aim behind advertisement is only to create immerge
and to maintain the image of its own.
 EXPORT MARKETING
Kamrej sugar doesn’t have any export marketing.
 PROCEDURE OF SALES:
In Gujarat marketing or selling of sugar is not done on the basis of tender system. Kamrej
sugar factory appoint the brokers and every day kamrej sugar factory gives offer to their
appointed brokers. In this offer grade of sugar, number of bags date of purchase and time are
describing. The time is fixed by the kamrej sugar factory and in this time broker have to take
out sugar bags from kamrej sugar factory.
Broker purchase the sugar from manufacturer and sale these sugar to the wholesaler. And
wholesaler sale sugar to retailer. Broker comes with advanced demand draft in sugar to take
out the number of bags. If broker failed to take out the sugar in fixed time then he has to pay
penalty 1 Rs per k.g for one day. The main brokers of kamrej sugar are as follow.
AMBICA SUGAR, SURAT

R.K.SUGAR, SURAT
NAVIN TRADERS, SURAT
DEVRA SUGAR, NAVSARI
The selling of sugar in the kamrej sugar factory is under the watch of
government. Government gives release order to the sugar factory and told how
many bags sale in a month.
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 COMPITITORS:
In sugar industries is working under the rules and regulation of Gujarat government. In
Gujarat there is no any privet sugar factory competitor the reason is that government of
Gujarat is not gives the permission to private sector in sugar industries.
The competitors of kamrej sugar factory are sayan sugar factory and chalthan sugar factory
because these two factories are nearest from kamrej sugar as well as Surat city. Sayan sugar
factory is biggest sugar factory in Surat district.
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PRODUCT LIFE CYCLE:
Product life cycle includes introduction, growth, maturity, and decline. These all four stages
includes in product life cycle. This firm produced sugar the all four stage are explaining as
below as per sugar production.
1) INTRODUCTION:
First, stage is known as introduction during this stage the product is new in the market &
large number of customer not familiar with it. At the point of kamrej sugar factory its product
(sugar) is entered in the market in 30-7-1956 at this year product is not new for people
because before it there is other firms also produces same product. So, at the first stage the
price of the product is low. During this stage sales of product is increase but at a low rate.
2) GROWTH:
In growth stage company is going to expand market share. And they are also increase the
quality of product for increase selling. Company added intermediaries to cover large market
share. In this stage demand of sugar increase so sugar factory increase the price ofproduct.
One of the reasons is that the cost of intermediaries is included on price of sugar
3) MATURITY:
In maturity stage at starting level sales and profit increasing with increasing rate and then it is
increase with diminishing rate. In this stage company is going to promote the productthrough
promotion tools for increasing sales. They also reduce the price of sugar. And also maintain
quality of sugar.
4) DECLINE:
In this stage the sale of company is decline. Company tries to increase sale to protect kamrejsugar
factor
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4. FINANACE DEPARTMENT
 STRUCTURE OF FINANCE DEPARTMENT:
Finance Department
General manager
Accountant
Assi. Accountant (Cashier)
Cleark
 INTRODUCTION OF FINANCE DEPARTMENT:
Finance is regard as lifeblood of business organization and management of finance study about
procurement of funds from most advantage sources and its an important part of finance
management.
SHREE KAMREJ VIBHAG SAHAKARI KHAND UDYOG MANDALI LTD, KAMREJ has
also effective finance department, which perform all the works related with transaction and
money. Shree Kamrej Vibhag Sahakari Khand Udyog Mandali Ltd, Kamrej. Has good financial
Page | 63
position and it play important role to maximize its share value. Therefore, finance department is
one of the important deartment finance organization.
Page | 64
CAPITAL STRUCTURE OF COMPANY
 SOURCES OF FINANCE:
SOURCES OF FINANCE
LONG TERM SHORT TERM

SOURCES SOURCES
(A) LONG TERM FINANCE:
A business require find to purchase fixed assets like land and building, plant and machinery,
furniture etc. these assets may be regarded as the foundation of the business. The capital
required for these assets is called fixed capital. A part of the working capital is also of a
permanent nature. Funds required for this part of working capital and for fixed capital are
called as long term finance. The main sources of long term finance are as follows.
SOURCES OF LONG TERM FINANCE
Page | 65
INTERNAL SOURCE EXTERNAL SOURCES
- Equity share
- Bonus share
- Preference share
- Reserve & surplus
- Right issue
- Depreciation reserve
- Debenture & bound
- Provision for tax
- Term loan
- Sundry reserve
Out of all these, kamrej sugar uses internal sources is reserve & surplus and external sources is
equity share, preference share and term loan from co operative bank. In year 2012 they made 4,
34,086,451/- rupees as a reserve and surplus. They issue 70,000 equity share per share 2,000/-
rupees. They use two type of preference share one is redeemable preference share and other is
ordinary preference share both share are issue 35,000 per share 2,000/- rupees. Kamrej sugar
takes loans from co operative bank. In year 2012 they takes loans from co operative bank 11, 56,
21,574 rupees
(B) SHORT TERM SOURCE:
 WORKIND CAPITAL MANAGEMENT:

Working capital is a significant in financial management and it is the fact it plays a vital role
in keeping organization wheel running. Working capital management is concern with short
term financing decision.
There are two type of working capital gross working capital and net working capital. Gross
working capital refers to the company investment in current assets. Current assets are the
assets which can be converted into cash within an accounting year and include cash, short
term securities, debtors, bill receivable and stock. Net working capital refers to the difference
in current liabilities. Current liabilities are those claims of outside which are expected to
mature for payment within in accounting year and include creditors, bills payable and
outstanding expenditures.
Page | 66
 CASH MANAGEMENT:
Cash outflow and inflow should be planned to project cash surplus or deficit for period of
planning period. Cash budget is prepared for it. Firm needs cash to inventory fixed assets and
to make payment or operative expenses in order to maintain growth in sales an early year.
The “cash poor” the position of the firm can be corrected if cash needs are planning in
advance at times. A firm can have excess cash with it. Such excess cash may remain ideals. If
cash planning is done, is can be invested properly for this purpose one of the company is to
prepare cash budget, which shows the statement of various sources of cash receipt on one
hand and various application on other.
If the company has certain amount of cash, it will be required for purchasing the raw material
may be available on credit basis. The company has to spend some amount for labour and
factory overheads to convert the raw material in work in progress and ultimately into finished
goods. Finished goods are sold when credit basis get converted into sundry debtors only
certain period. So, there is a time lack between selling of a product and realization of cash.
 INVENTORY MANAGEMENT:
“Inventory is composed of assets that will be sold in future in the normal course of business
operation”
The classifications of the different inventories are three types. The types of the inventories
are as under:
1. ABC analysis
2. VED analysis
3. FSN analysis
Page | 67
 VED ANALYSIS:
We have already seen that one basis limitation of ABC analysis. It ignores relative important
item in production process for this purpose another method of classify inventory is called
VED analysis.
VED analysis is recommended according to the classification inventories can divided in
three groups.
V – Vital items
E – Essential items
D – Desirable items
(1) VITAL ITEMS:

Vital items are those entire items without which production will instantly stop. In this
industry, a vital item is sugar cane. Without sugar cane production will stop.
(2) ESSENTIAL ITEMS:
It may be possible to be production without essential item but rate of production may
less considering without this items as result of that cost of manufacturing increases.
(3) DESIRABLE ITEMS:
These items increase connivance in doing production. They may reduce wear and
care of tear of machinery in production.
Page | 68
 SOURCES OF WORKING CAPITAL MANAGEMENT:
There is so many way to getting working capital
1) Public Deposit:
According to new section 58A of the companies Act any financial amount put with the company
or borrowed by the company is known as Public Deposits.
 Financially sound companies enjoying prestige among the business world use public deposits
also as a source of working capital. Particularly when the RBI adopts the credit squeeze
policy and imposes controls on bank credit and market rate of interest is also high, the large
companies turn to public deposits to finance their current assets. They invite deposits from
the public at an attractive rate of interest.
2) Inter-corporate Deposit:
Inter-corporate deposits is an another source of working capital. Inter-corporate deposits means
deposits made by one company with another company, normally for a period up to six months,
such deposits are usually of three types.
i) Call Deposits
ii) Three months Deposits
iii) Six months deposits
3) Short term loans from financial institution:

Financial institution like LIC, GIC and UTI also provide short term loans to the companies
satisfying the eligibility norms laid down by them. Such short term loans are used by the
companies to meet their working capital requirements.
4) Commercial papers (CP):

This is relatively a new instrument of money market. This scheme of commercial paper was
introduced in 1990.
In July 2000, the RBI had issued guidelines for the issue of commercial paper. It was proposed;
Page | 69
1. To permit all India financial institutions to issue commercial papers.
2. To allow issue of commercial papers in maturities ranging from 15 day to one year in
denominations of Rs. 5 lack or its multiples.
3. To facilitate corporate to issue commercial papers to the extent of 50% of working capital
(fund based) limit under automatic route.
4. To permit foreign institutional investors to invest in commercial papers with in their 30%
limit of debt instruments.
5. To encourage issue/ holding of commercial paper in dematerialized form.
5) Bank finance as a source of working capital:

Commercial banks are the most important institutional source of working capital. Trade credit
and bank credit combined together accounts for about ¾ of the total working capital
requirements of the industries.
Page | 70
P&L ACCOUNT AND BALANCE SHEET
PROFIT AND LOSS ACCOUNT 2009-10
EXPENDITURE AMOUNT INCOME AMOUNT
To interest expenses 3,54,14,557/- Trading profit (carried form 3,78,10,398/-

trading account)
To administrative exp.: By interest income ( crop 1,17,37,474/-

loan & call deposits etc.)
1) Wages & salary 97,31,407/-
exp.
2) Stationary exp.
3) Postage, telegram By miscellaneous income
& telephone exp. 4,56,221/- 70,81,509/-
4) Travelling exp.
5) Bank commission 2,33,361/-
6) Factory security By diesel sale
exp. 2,18,879/-
7) Insurance premium
1,11,058/-
exp.
8) Vehicle exp. By agriculture farm income
1,19,670/- 1,18,498/-
9) Advertisement
exp. 13,87,389/-
10) Subscription exp. By distillery unit excess
11) Sarbhara exp. 8,93,544/-
12) Licence &
inspection exp. 11,79,960/-
13) Land revenue By RKVY scheme (2010-
& tax exp. 2011) Subsidy ---
14) Horticulture exp.
15) Legal fees 11,39,128/-
16) Road repairing &
civil conatruction 2,41,387/- By vehicle sale income
17) Annual gen.
---
Meeting exp.
18) Service tax 5,38,953/-
19) Miscellaneous exp
20) Medical exp. 1,42,852/-
21) Weigh bridge
stamping exp 33,600/-
Page | 71
22) Dead stock
repairing &
services charges 1,62,278/-
23) Delegation &
seminar exp.
24) Audit exp.
25) Election exp. 2,19,473/-
26) Golden jublee fund
4,67,830/-
27) Freez benefit tax
28) Research & 15,94,515/-
development exp
1,13,219/-
4,34,303/-
1,77,515/-
1,38,704/-
1,19,275/-
3,01,368/-
85,390/-
5,75,748/-
6,98,551/-
---
19,694/-
63,783/-
Page | 72
Page | 73
Vehicle sales loss 1,95,426/-
To sugar forward 16,45,298/-
(sales exp.)
To net profit (carried to 1,17,389/-

balance sheet)
GRAND TOTAL 5,78,60,302/- GRAND TOTAL 5,78,60,302/-
Page | 74
BALANCE SHEET 2009-2010
EXPENDITURES AMOUNT INCOME AMOUNT
AUTHORIZED 14,00,00,000/- FIXED ASSETS (AT 62,44,52,357/-

SHARE: COST)
70000 share each of Rs.

2000.
ISSUED & INVESTMENT ( AT 1,65,80,000/-

SUBSCIRIBED COST)
SHARE CAPITAL:
1) 35,000 ordinary
share each of Rs.
7,00,00,000/-
2,000.
2) 35,000
redeemable
preference share
of Gujarat state
government each 7,00,00,000/-
of Rs. 2,000.
Page | 75
PAID UP CAPITAL CURRENT
ASSETS:
1) Share capital of 4,85,41,448/-
members 1) Stores
6,51,34,375/- 2) Diesel stock 5,98,863/-
3) Stationary
stock ----
STOCKS:
1) Sugar
Page | 76
2) Molasses 74,33,46,786/-
3) bagasse
2,66,56,800/-
27,00,000/-
SHARE 12,000/- LOANS &

APPLICATION ADVANCES:
5,52,72,286/-
RESERVE
1) members crop
loan 10,71,375/-
2) advance for
purchase
3) advance for
26,34,94,393/-
other
DEPRICIATION 38,20,03,512/- CASH & BANK
RESERVE & BALANCE:
OTHER FUNDS
1) The surat dist
co-op bank ltd. 33,15,000/-
gua. Deposits
2) Bank balance
3) Cash balance
4) Bank of
india gua. 6,20,10,352/-
Deposits
76,28,823/-
35,00,00,000/-
MEMBERS SAVING 2,02,57,984/-

DEPOSITS
BANK OVERDRAFT 19,24,63,495/-

& LOANS
MEMBERS 24,05,03,824/-
DEPOSITS
(UN SECURE)
Page | 77
LIABILITIES FOR 1,23,35,50,640
SUGAR CANE /-
LIABILITIES FOR
EXPENSE OR
PURCHASE &
SUNDRY
CREDITORS:
1) Unpaid interest
2) Provision for vat
3) Advance to
traders 2,14,17,764/-
4) Sundry creditors
5) Other liabilities 1,88,49,654/-
58,74,867/-
2,46,72,285/-
PROFIT & LOSS

ACCOUNT
Balance as per
8,10,694/-
last balance sheet
ADD:
Current year profit

1,17,389/-
GRAND TOTAL 2,20,56,68,483 GRAND TOTAL 2,20,56,68,483

/- /-
Page | 78

trading account)
To administrative exp.: By interest income ( crop 46,27,330/-

1) Wages & salary 1,18,14,153/-
exp.
2) Stationary exp.
& telephone exp. 43,905/- 3,56,449/-
4) Travelling exp.
exp. 35,287/-
7) Insurance premium
1,04,435/-
exp.
99,926/- 1,39,497/-
9) Advertisement
exp. 16,39,968/-
10) Subscription exp. By distillery unit excess
11) Sarbhara exp. 2,10,54,697/-
12) Licence &
inspection exp. 11,34,987/-
13) Land revenue By RKVY scheme (2010-
& tax exp. 2011) Subsidy 4,52,366/-
14) Horticulture exp.
15) Legal fees 7,78,698/-
16) Road repairing &
civil 1,49,425/- By vehicle sale income
conatruction
17) Annual gen. 8,195/-
Meeting exp.
4,93,928/-
18) Service tax
19) Miscellaneous exp 2,14,307/-
20) Medical exp.
21) Weigh bridge 98,736/-
stamping exp
22) Dead stock
repairing &
services charges
Page | 79
23) Delegation & 1,12,311/-
seminar exp.
24) Audit exp.
25) Election exp.
26) Golden jublee fund 72,285/-
90,295/-
19,12,524/-
1,35,791/-
2,85,935/-
2,38,098/-
82,367/-
29,720/-
2,66,913/-
42,951/-
7,09,270/-
8,44,341/-
2,55,032/-
Page | 80
(sales exp.)
To net profit (carried to 1,38,258/-

balance sheet)
Page | 81

SHARE: COST)

2000.

SUBSCIRIBED COST)
SHARE CAPITAL:
1) 35,000 ordinary
share each of Rs.
7,00,00,000/-
2,000.
2) 35,000
redeemable
preference share
of Gujarat state
of Rs. 2,000.
Page | 82
ASSETS:
members 1) Stores
6,51,34,395/- 2) Diesel stock 3,86,945/-
3) Stationary
stock 26,579/-
STOCKS:
1) Sugar
Page | 83
2) Molasses 88,72,21,422/-
3) bagasse
2,31,78,243/-
74,12,000/-
SHARE 12,000/- LOANS &

5,08,21,341/-
RESERVE
1) members crop
loan 12,21,819/-
2) advance for
purchase
3) advance for
19,82,50,329/-
other
RESERVE & BALANCE:
OTHER FUNDS
1) The surat dist
co-op bank ltd. 33,15,000/-
gua. Deposits
2) Bank balance
3) Cash balance
4) Bank of
india gua. 5,90,88,641/-
Deposits
72,36,270/-

DEPOSITS

& LOANS
MEMBERS 21,25,50,512/-
DEPOSITS
(UN SECURE)
Page | 84
SUGAR CANE /-
LIABILITIES FOR
EXPENSE OR
PURCHASE &
SUNDRY
CREDITORS:
1) Unpaid interest
3) Advance to
traders 1,81,52,429/-
4) Sundry creditors
54,59,563/-
1,98,45,013/-
PROFIT & LOSS

ACCOUNT
Balance as per
9,28,083/-
last balance sheet
ADD:
Current year profit

1,38,258/-

/- /-
Page | 85
.

trading account)
To administrative exp.: By interest income ( crop 28,71,627/-

1) Wages & salary 1,30,14,600/-
exp.
2) Stationary exp.
& telephone exp. 5,14,383/- 1,20,31,062/-
4) Travelling exp.
3,85,135/-
exp.
7) Insurance premium 99,938/-
exp.
91,135/- 19,437/-
9) Advertisement exp.
10) Subscription exp. 18,04,679/-
11) Sarbhara exp. By distillery unit excess
12) Licence & 1,74,14,651/-
inspection exp.
13) Land revenue & tax 21,30,408/-
exp. By RKVY scheme (2010-
14) Horticulture exp. 2011) Subsidy 17,88,878/-
15) Legal fees
16) Road repairing & 13,57,713/-
civil conatruction
17) Annual gen. 1,59,314/- By vehicle sale income
Meeting exp.
----
18) Service tax
19) Miscellaneous exp 5,91,981/-
20) Medical exp.
21) Weigh 3,21,010/-
bridge
stamping exp 92,910/-
22) Dead stock
repairing &
Page | 86
services charges
23) Delegation &
seminar exp. 1,12,089/-
24) Audit exp.
25) Election exp.
26) Golden jublee fund
1,41,433/-
1,31,820/-
11,14,408/-
1,34,953/-
3,19,925/-
1,35,519/-
45,750/-
2,46,891/-
2,51,536/-
8,20,000/-
6,72,362/-
Page | 87
(sales exp.)
To net profit (carried to 41,348/-

balance sheet)
Page | 88
.

SHARE: COST)

2000.

SUBSCIRIBED COST)
SHARE CAPITAL:
1) 35,000 ordinary
share each of Rs.
7,00,00,000/-
2,000.
2) 35,000
redeemable
preference share
of Gujarat state
of Rs. 2,000.
Page | 89
ASSETS:
members 4) Stores
6,50,02,000/- 5) Diesel stock 7,78,715/-
6) Stationary
stock 35,802/-
Page | 90
STOCKS:
4) Sugar 79,03,19,395/-
5) Molasses
6) bagasse 3,04,30,816/-
35,93,069/-
SHARE 1,44,375/- LOANS &

3,69,67896/-
RESERVE
4) members crop
loan 59,67,242/-
5) advance for
purchase
6) advance for
23,65,66,656/-
other
RESERVE & BALANCE:
OTHER FUNDS
5) The surat dist
co-op bank ltd. -----
gua. Deposits
6) Bank balance
7) Cash balance
8) Bank of
india gua. 6,57,28,286/-
Deposits
80,20,074/-
6,90,000/-

DEPOSITS

& LOANS
MEMBERS 17,25,50,708/-
DEPOSITS
Page | 91
(UN SECURE)

SUGAR CANE /-
LIABILITIES FOR
EXPENSE OR
PURCHASE &
SUNDRY
CREDITORS:
1) Unpaid interest
3) Advance to
traders 1,90,51,903/-
4) Sundry creditors
1,64,90,457/-
2,10,33,596/-
14,13,756/-
PROFIT & LOSS

ACCOUNT
Balance as per
10,66,341/-
last balance sheet
ADD:
Current year profit

41,348/-

/- /-
Page | 92
RATIO ANALYSIS
NAME 2009-10 2010-11 2011-12

CURRENT RATIO 1.6117:1 1.3646:1 1.6788:1
LIQUID RATIO 1.7323:1 1.0429:1 1.8321:1

GROSS PROFIT
RATIO
NET PROFIT (NP) 0.31% 0.4363% 0.5676%
RATIO
RETURN ON 0.713% 0.833% 0.9867%
CAPITAL
EMPLOYED
(ROCE)
RETURN ON 0.041% 0.051% 0.069%
CAPITAL
RETURN ON
EQUITY
SHAREHOLDER’S
(OWNERS) FUND
(ROESF)
PROPRIETARY
RATIO
STOCK 4.44:1 3.4520:1 5.6781:1
TURNOVER
RATIO (STR)
DEBTORS
TURNOVER
RATIO (DTR)
CREDITORS
TURNOVER
RATIO (CTR)
FIXED ASSETS 1.651:1 1.432:1 1.538:1
TURNOVER
Page | 93
RATIO(FATR)
TOTAL ASSETS 0.1080:1 0.2238:1 0.3865:1

TURNOVER
RATIO (TATR)
DEBT-EQUITY 0.5183:1 0.7833:1 0.8654:1
RATIO
WORKING
CAPITAL
TURNOVER
RATIO (WCTR)
CAPITAL
GEARING RATIO
OPERATING 0.0486:1 0.0556:1 0.0665:1
RATIO (O/R)
RATIO
1. CURRENT RATIO
The current ratio is a financial ratio that measures whether or not a firm has enough
resources to pay its debts over the next 12 months. It compares a firm's current assets to its
current liabilities. It is expressed as follows:
CURRENT RATIO = _CURRENT ASSETS

CURRENT LIABILITIES
2. LIQUID RATIO
Page | 94
In finance, the Acid-test or quick ratio or liquid ratio measures the ability of a company
to use its near cash or quick assets to extinguish or retire its current liabilitiesimmediately. Quick
assets include those current assets that presumably can be quickly converted to cash at close to
their book values. A company with a quick ratio of less than 1 cannot currently fully pay back its
current liabilities.
Note that inventory, prepaid expenses bank overdrafts are excluded in the calculation.
It is expressed as follows:
LIQUID RATIO = CURRENT ASSETS - (INVENTORY+PREPAID EXPENSES)

CURRENT LIABILITIES – BANK OVERDRAFT
3. GROSS PROFIT RATIO
Gross profit ratio (GP ratio) is a profitability ratio that shows the relationship between
gross profit and total net sales revenue. It is a popular tool to evaluate the operational
performance of the business. The ratio is computed by dividing the gross profit figure by net
sales.
GP RATIO = GP X 100
NET SALES
4. NET PROFIT (NP) RATIO
The net profit percentage is the ratio of after-tax profits to net sales. It reveals the
remaining profit after all costs of production, administration, and financing have been deducted
from sales, and income taxes recognized. As such, it is one of the best measures of the overall
results of a firm, especially when combined with an evaluation of how well it is using its
working capital.
NP RATIO = PAT X 100

NET SALES
PAT – PROFIT AFTER TAX

Page | 95
5. RETURN ON CAPITAL EMPLOYED (ROCE)
Return on capital employed is an accounting ratio used in finance, valuation, and

accounting. It is a useful measure for comparing the relative profitability of companies after
taking into account the amount of capital used.
ROCE = NET OPERATING PROFIT BEFORE INTREST AND TAXES X 100

CAPITAL EMPLOYED
6. RETURN ON CAPITAL
Return on capital (ROC) is a ratio used in finance, valuation, and accounting. The ratio is
estimated by dividing the after-tax operating income (NOPAT) by the book value ofinvested
Capital. It is a useful measure for comparing the relative profitability of companies after taking
into account the amount of capital used.
ROC = (NET OPERATING PROFIT – TAXES) X 100 BOOK

VALUE OF DEBT + BOOK VALUE OF EQUITY – (CASH+BANK BALANCE)
7. RETURN ON EQUITY SHAREHOLDER’S (OWNERS) FUND (ROESF)
Return on equity shareholder’s investment is a measure of overall profitability of the

business and is computed by dividing the net income after interest and tax by equity shareholder’s
fund. It is also known as return on equity (ROE) ratio and return on net worth ratio. This ratio is
usually expressed in percentage:
ROESF = (PAT – PREFERENCE SHARES DIVIDEND) X 100

EQUITY SHAREHOLDER’S FUND
8. PROPRIETARY RATIO
The proprietary ratio (also known as the equity ratio) is the proportion of shareholders'
equity to total tangible assets, and as such provides a rough estimate of the amount of
capitalization currently used to support a business.
PROPRIETARY RATIO = SHAREHOLDER’S FUND

TOTAL TANGIBLE ASSETS
Page | 96
9. STOCK TURNOVER RATIO (STR)
The inventory turnover ratio is an efficiency ratio that shows how effectively inventory is
managed by comparing cost of goods sold with average inventory for a period. This measures
how many times average inventory is "turned" or sold during a period.
STR = COST OF GOODS SOLD

AVERAGE STOCK
10. DEBTORS TURNOVER RATIO (DTR)
Receivable Turnover Ratio or Debtor's Turnover Ratio is an accounting measure used to

measure how effective a company is in extending credit as well as collecting debts. The
receivables turnover ratio is an activity ratio, measuring how efficiently a firm uses its assets.
DTR = NET CREDIT SALES

AVERAGE ACCOUNTS RECEIVABLE
11. CREDITORS TURNOVER RATIO (CTR)
The accounts payable turnover ratio is a liquidity ratio that shows a company's ability to
pay off its accounts payable by comparing net credit purchases to the average accounts payable
during a period. In other words, the accounts payable turnover ratio is how many times a
company can pay off its average accounts payable balance during the course of a year.
This ratio helps creditors analyse the liquidity of a company by gauging how easily a
company can pay off its current suppliers and vendors. Companies that can pay off supplies
frequently throughout the year indicate to creditor that they will be able to make regular interest
and principle payments as well.
CTR = NET CREDIT PURCHASE

AVERAGE ACCOUNTS PAYABLE
12. FIXED ASSETS TURNOVER RATIO(FATR)
Page | 97
Fixed-asset turnover is the ratio of sales (on the profit and loss account) to the value
of fixed assets (on the balance sheet). It indicates how well the business is using its fixed assets
to generate sales.
FATR = SALES OR COST OF GOODS

SOLD FIXED ASSETS
13. TOTAL ASSETS TURNOVER RATIO (TATR)
The total asset turnover ratio measures the ability of a company to use its assets to
efficiently generate sales. This ratio considers all assets, current and fixed. Those assets
include fixed assets, like plant and equipment, as well as inventory, accounts receivable, as well
as any other current assets.
TATR = SALES OR COST OF GOODS

SOLD AVERAGE TOTAL ASSETS
14. WORKING CAPITAL TURNOVER RATIO (WCTR)
The working capital turnover ratio measures how well a company is utilizing its working
capitalto support a given level of sales. Working capital is current assets minus current liabilities.
A high turnover ratio indicates that management is being extremely efficient in using a firm's
short-term assets and liabilities to support sales. Conversely, a low ratio indicates that a business
is investing in too many accounts receivable and inventory assets to support its sales, which
could eventually lead to an excessive amount of bad debts and obsolete inventory.
WCTR = SALES OR COST OF GOODS

SOLD AVERAGE WORKING CAPITAL
15. DEBT-EQUITY RATIO
The debt-to-equity ratio (D/E) is a financial ratio indicating the relative proportion
of shareholders' equity and debt used to finance a company's assets.
D/E = LONG TERM LIABILITIES

EQUITY SHAREHOLDER’S
Page | 98
FUND
Page | 99
16. CAPITAL GEARING RATIO
Capital gearing ratio is a useful tool to analyse the capital structure of a company.
Analysing capital structure means measuring the relationship between the funds provided by
common stockholders and the funds provided by those who receive a periodic interest or
dividend at a fixed rate.
CAPITAL GEARING RATIO = FIXED INTEREST/DIVIDEND BEARING SECURITIES

EQUITY SHAREHOLDER’S FUND
17. OPERATING RATIO (O/R)
The operating ratio is a financial term defined as a company's operating expenses as a

percentage of revenue. This financial ratio is most commonly used for industries which require a
large percentage of revenues to maintain operations, such as railroads. In railroading, an
operating ratio of 80 or lower is considered desirable.
O/R = COST OF GOODS SOLD + ADMINISTRATIVE AND ALL OTHER EXP

SALES
Page | 100
CH-4
FINDINGS
CONCLUSION
RECOMMENDATIONS
Page | 101
FINDINGS
 In kamrej sugar factory 71 % of employees are from engineering department and 1% of

employee is from transport department.
 Here 50% of employees’ age is between 41 to 45 years.
 Here 68% of employees have 20 years experience and 1% of employees have 13 years
experience in kamrej sugar factory.
 Here in kamrej sugar factory employees are satisfied with company policy and procedure.
 Employees of kamrej sugar factory are satisfied to tell that I am work for this company.
 Employees of kamrej sugar factory are satisfied with their working conditions.
 Here employees are satisfied with their flexibility of working shifts.
 Here employees of kamrej sugar factory are satisfied with their working hours.
 Employees of kamrej sugar factory are satisfied with promotion policy which is provided
by company.
 Here employees are satisfied with appraisal and reward system of company.
 Here employees of kamrej sugar factory are satisfied with the physical working
conditions (e.g., ventilation, space, cleanliness) of company.
 Here employees are satisfied with their present salary.
 Employees of kamrej sugar factory are satisfied with their paid leaves which are given by
company.
 Employees are satisfied with the medical facilities which are provided by company.
 Employees are satisfied with the canteen facilities which are provided by company.
 Employees are satisfied with bonus which is provided by company.
 Employees are satisfied with the type of leadership they have been get from their
supervisor.
 Employees are satisfied with the amount of frequency of information praise &
appreciation they receive from their supervisor.
 Employees are satisfied that their supervisor is easily available for communication.
 In relationship of their peers with them employees are satisfied.
 Employees of kamrej sugar factory are satisfied with their job security.
Page | 102
 Employees are satisfied that their work gives them a feeling of personal accomplishment.
 Employees are satisfied that they get to participate in the supervisory decision that affects
their job.
 Employees are satisfied that they receive appropriate recognition for their contribution.
 Employees are satisfied with encouragement of their talent and intelligence.
 Employees are satisfied with their own morale.
 Employees are satisfied with their ability to maintain a reasonable balance between my
family life & work life.

 Employees are satisfied with the power they have to influence the quality of their work.
 Employees are satisfied that their wages matches their responsibilities.
 Employees are satisfied that company taking care of its employees with respect of the
career growth development.
 Employees are satisfied with the advancement opportunities that exist in my company for
them.
 Employees are satisfied with the training programs which are provided by the company.
 Employees are satisfied with the connection of pay and performance.
 Employees satisfied with their position at the company.
 Employees are satisfied with their company.
 Employees are satisfied with their current job in the company.
 Employees are satisfied with motivated to see the company succeed.
 Employees are satisfied with find their job challenging one.
 Employees are satisfied for refer a friend to apply for a job at this company.
 Through this factor analysis researcher have to know that majority of employee are
satisfied with company policy and procedure of kamrej sugar factory.
 After company policy and procedure employee are satisfied with physical condition of
kamrej sugar factory.
 Here majority of employee are dissatisfied with their working hours in kamrej sugar
factory. And also employee are dissatisfied with flexibility of their working shifts, bonus.
 Here employees of kamrej sugar factory are satisfied with overall hygiene factor.
Page | 103
 Through this factor analysis researcher have to know that majority of employee are
satisfied with the power they have to influence the quality of their work in kamrej sugar
factory and also satisfied that their wages matches their responsibilities.
 Here employees are dissatisfied with the training programs which are provided by the
company and also dissatisfied that the job is challenging one.
 Here employees of kamrej sugar factory are satisfied with overall motivation factor.
 Here after comparing researcher has to know that there are employees of kamrej sugar
factory are more satisfied with hygiene factors compare to motivation factor.
 Overall employees are satisfied with their job.
Page | 104
CONCLUSION
 Here conclude that the employees of kamrej sugar factory are satisfied from their job.
 Company policies and procedures., Work for this company, Working conditions,
Flexibility of working shifts, Working hours, Promotion policy, Appraisal and reward
system, Physical working conditions, Present salary, Paid leaves, Medical facilities,
Canteen facilities, Bonus, Type of leadership, Frequency of information praise &
appreciation, Supervisor is easily available for communication , Relationship with peers,
Job security, Personal accomplishment, Supervisory decision, Recognition for
contribution, Encouragement of talent and intelligence, Own morale, Balance between
family life & work life, Power to influence the quality of work, Wages matches
responsibilities, Career growth development, Advancement opportunities, Training
programs, Pay and performance., Position at the company, Satisfaction with company
,Current job in the company, Motivated to see the company succeed, Job challenging one,
Refer a friend to apply in this company from all this aspects researcher has conclude that
all the employee of kamrej sugar factory are satisfied with their job.
 It conclude that from all those factors employee of kamrej sugar factory are least satisfied
with Working hours and Training programs of employees and from all those factors
employees are more satisfied with Physical working conditions, Company policies and
procedures, Power to influence the quality of work.
Page | 105
RECOMMENDATIONS
 New facilities should be added for production.

 Flexible work arrangements, possibly including telecommuting.
 Training and other professional growth opportunities.
 Opportunities to use one’s talents and to be creative.
 Up to date technology checking.
 Provide promotion on the basis of performance of employees.
 Give more practical training to employees.
 Try to make better leadership in the organizations.
Page | 106
CH-5
BIBLIOGRAPHY
Page | 107
Internet websites:
• www.google.com
• www.absoluthrsolutions.com
• http://www.scribd.com/doc/96787089/Job-Satisfaction-Rann-Sugar-Project-Report-Mba-
Hr
• http://www.mbaguys.net/t3426/
• http://business.mapsofindia.com/sugar-industry/
• http://zenithresearch.org.in/images/stories/pdf/2012/Feb/ZIJMR/30_ZEN_VOL2ISSUE2
_FEB12.pdf
• http://www.gujsugarfed.com/html/board-of-directors.html
• http://agri.gujarat.gov.in/hods/dir-sugar.htm
• http://ori.hhs.gov/education/products/sdsu/res_des1.htm
• www.wikipedia.com
• www.hr.com
• www.sugarindustry.com
Page | 108

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INDEX

CH : 4 FINDINGS, CONCLUSION AND RECOMMENDATION….……………………...99

hreeKamrejVibhagSahakariKhandUdyogMandi Ltd is a cooperative sugar mill that was

In conclusion, Shree KamrejVibhagSahakariKhandUdyogMandi Ltd is a well-established and

FIRST BORD OF DIRECTO

adopt sustainable and environmentally friendly practices in sugarcane cultivation, processing,

invest in modern technology, equipment, and infrastructure to improve efficiency,

3. WHITE CRYSTAL SUGAR:

INDIAN GOVERNMENT ON SUGAR INDUSTRY

GROWTH OF SUGAR INDUSTRY IN INDIA

- To improve production efficiency and to reduce the cost of production.

Production is very important department in any organization. If production department is not

I. MATERIAL HANDLING EQUIPMENTS:

SUGAR CANE VARIETY

CANE VARIETY 2022-23 2021-22

3) MILLING USING COMPOUND IMBIBITION PROCESS:

6) JUICE PURIFICATION INVOLVING JUICE HEATING, CHEMICAL

7) EVAPORATION BY USING MULTIPLE EFFECT EVAPORATOR:

9) PAN BOILING & CRYSTALIZATION:

11) DRYING, GRADING, BAGGING, & STORAGE:

The cane juice is extracted in the mills and the resudue is

Mother liquor separated form sugar Crystals contained

Pressmud contains 3.5 – 4.5 % of cane and it is generally

Basically quality control is the system of maintaining standards in manufactured products

 The meaning of the Human Resources dept., labor management or staff

 Human Resources management is a continuous process. It cannot stop.

CATAGORIES MINIMUM RS MAXIMUM RS

UNSKILLED 14635 18185

SEMISKILLED 14745 18645

SKILLED - B 14925 19525

SKILLED - A 15125 20075

HIGHLY SKILLED 15325 20625

CLERICAL – IV 14925 19525

 FACTOR AFFECTING WAGES:

 PAYROLL SYSTEM OF COMPANY:

SHREE KAMREJ VIBHAG SAHAKARI KHAND UDYOG MANDALI LTD. give

Number of days (Absent) Crushing bonus (Days)

There are four types of allowances:

Various stages of recruitment process are:

Psychological Test is being increasingly used in employee selection. A test is a sample of

An interview is a conversation between two persons. In selection it involves a personal,

In KAMREJ SUGAR, training is imparted to the employees but in a particular department

LABOUR CUM WELFARE OFFICER

SECURITY TIME KEEPER

In SHREE KAMREJ VIBHAG SAHAKARI KHAND UDYOG MANDALI LTD, KAMREJ

Promotion can be done in any company on the following basis.

A transfer is horizontal or lateral movement of an employee. Transfer is interdependent.

INTERNAL SOURCES EXTERNAL SOUCES

Setting performance standard

Taking corrective action

Discussing result Measuring performance

Comparing with standard

1) SEETING PREFORMANCE STANDARD:

4) COMPARING WITH STANDARD:

Actual performance is compare with the pre-determine performance standard. Such

6) TAKING CORRECTIVE ACTION:

 The marketing department works like a transmitter which cultivates faculties of

E. ABSOLUTE ALCOHOL (ETHENOL)