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A Product Project Report

On

K.K. Biscuit Industry

Prepared by: Hirpara Anil V.

Class: T.Y.B.B.A.

Roll no.:__

Seat no.:__

Year: 2006-07

CollegeGeetanjali College of Commerce & B.B.A. - RAJKOT.

Submitted ToSaurashtra University Rajkot.

Guided byProf.Nirav Joshi


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PrefacePreparation of Project report is of a greater importance and

while the matter comes of a Student of B.B.A. field, it becomes very

industrial. As we know, today the era has totally changed. Practical

knowledge is given more importance rather than that of theorical

concept.

In third year of B.B.A., Students have to make Project Report

under the subject of Entrepreneurship and Management of

Small Business. The main object behind the making of such

project Report is to create and develop entrepreneurial skills of

students.

The SSI, sector producer more than 8000 item employing

27.13 million people. Employment growth in the sector has been

4.32% in 2004-05. Apart from this, The SSIs (Small Scale

Industries) are blessed with advantages like operational Flexibility,

Utilization of local H.R. (Human Resource) high propensity to adopt

technology etc.

As we know that the growth of SSI, (Small Scale Industries)

have been noted considerable well and fast since last three to four

years

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A cknowledgement

This project Report Requires many things. I am

thankful to Saurashtra University that it has implemented such a

nice practical work for the student of B.B.A.

I have received a generous help from many persons

in conducting this report.

First and foremost, I am grateful to Prof. Nirav Joshi

and all other staff members of Geetanjali of commerce & B.B.A.

college-Rajkot. for his masterly guidance, meticulous attention,

scholarly criticisms, affectionate reprimands and perceptive

suggestions without which this study would not have been possible.

Words can not express my gratitude to my parents

and other members of my family for all the help and

encouragement, I have received from them.

I thank my friends from the bottom of my heart for

their concern & kindness.

I owe a debt of gratitude to Mr. Abbas Merchant and

all staff members (K.K. Biscuits Ind.-Shapar) for his valuablesuggestions & encouragement in pursuing of this work.

Date: Yours Faithfully,

Place: RajkotSign:

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Declaration

I undersigned HIRPARA ANIL V. A student ofT.Y.B.B.A. of Geetanjali commerce & B.B.A.College- Rajkot,

Declare that the project report is my own and has been carried out

under the supervision of Prof. Nirav Joshi of Geetanjali commerce

& B.B.A.College- Rajkot,

This work has not been previously submitted to any

other university for any examination.

Date: - Sign. Of Student

Place: Rajkot

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Index

Sr. No. Particulars Page No.1. Snack food & Biscuit Industries

2. Project at a Glance

3. Partners Profile

4. Time schedule of implementation

5. Location

6. Processing of Food Products

7. The Quality Commitment

8. Financial Analysis

9. Break Even Analysis

10. Ratio Analysis

11. Marketing Feasibility & Development

12. The Customer Confidence

13. Risk Factors

14. Future Prospectus and Conclusion

15. Bibliography

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Project at a Glance

(1) Name of the Concern:K.K. Biscuit Industry

(2) Status:Small Scale Industry

(3) Constitution:Partnership Firm

(4) Date of Establishment:

21st September , 2006.

(5) Factory Location:Survey No. 332; Plot no. 4-3,Veraval (Shaper) Rajkot.

(6) Registered Office:2/7, Gondal Road,Near Gurukul Temple,Rajkot- 360 002.Ph. No.:5590445/5590446

(7) Promoters Name:(i) Jignesh B. Hirpara(ii) Bhavesh V.Kotdia(iii) Anil V.Hirpara(iv) Jignesh H.Sangani

(8) Product:

Salty & Sweet Biscuits

Products

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(9) Proposed Installed Capacity:

96,000 Boxes (perannum)

(10) Proposed Capacity Utilization:

57,600 Boxes (at 60%Capacity)

(11) Total Project Cost:

58, 42,553

(12) Capital Composition:

Term Loan: Secured 10, 00,000Unsecured 7, 76,000

Promoters Capacity: 40, 00,000

(13) Working Capital Requirement

3, 66,553

(14) Debt/ Equity Ratio: 0.35:1

(15) Break Even Level: 40157 Boxes

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Partners Profile

(1) Name: Jignesh B. Hirpara

(2) Age: 24 years

(3) Address:

Amin Marg,

Near Kalawad Road,

Rajkot.

(4) Education qualification: M.B.A. (Mktg.)

(5) Responsibility:

With a good communication ability and a little

but effective experience in the field of marketing. Mr.

Jignesh will handle the marketing department of the

unit.

(6) Experience:

Mr. Jignesh is having a 1 years of experience

in the marketing field of one of the F.M.C.G. Product.

He is having the good communication ability and also

having a deep study on consumer behavior.

(7) Financial Contribution: 10,00,000

(8) Profit Share: 25%

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(1) Name: Bhavesh V.Kotdia

(2) Age: 25 years

(3) Address:New Meghani Nagar,Near Kamal Park,Rajkot.

(4) Education qualification: M.Com.

(5) Responsibility:

He will handle all financial transactionsin this unit. He is much matured person and

understands the importance of finance in any

firm. Therefore, he will be at his best effort in

this firm.

(6) Experience & Background:

Mr. Bhavesh is an M.com student andposses a 1 year of experience in the field of

account. He was working as an accounting

assistance in one firm.

(7) Financial Contribution:10, 00,000

(8) Profit Share:25%

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(1) Name: Anil V.Hirpara

(2) Age: 20 years

(3) Address:3- Valkeshwar Society,Near Srinagar,Rajkot.

(4) Education qualification: Graduate (B.B.A.)

(5) Responsibility:

As we all know H.R. is one of theprecious assets of any firm, Mr. Anil will be

handling all H.R. related activities and with

keeping the view of integrated management

and look over all objects of Co. and its

fulfillment.


Though Mr. Anil is having no experience

at all but having a good knowledge of the

potential market of this (food industry) field. So,

this knowledge will help him to make this unit

run successfully.

(7) Financial Contribution: 10, 00,000

(8) Profit Share: 25%

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(1) Name: Jignesh H.Sangani

(2) Age: 27 years

(3) Address:

3- Kamal Park,Near Anand Garden,Rajkot.

(4) Education qualification: M.B.A. (Operation Mgt.)

(5) Responsibility:

Mr. Jignesh has an ability to identify the

market situation and found to be enthusiastic at

work. He will be handling production

department of the unit as well as quality control

department.


Mr. Jignesh is having a good experience

in the field of production unit. He has two years

of experience with Rahul Food Product

industry.

(7) Financial Contribution:

10, 00,000

(8) Profit Share:25%

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Time Schedule forImplementation

Sr.No.

Particulars Starti ng

Time

Periodof

Completion

1. Collection of data about

concern industry its current

demand consumer

preference Survey

0 to 2 months

2. Identify & fulfill the required

primary finance

2 to 3months

3. Land & Site Selection 3 to 4months

4. Construction of Building 4 to 6months

5. Power and fuel

Arrangement

6 to 7months

6. Installation of Plant &

Machinery

7 to 8months

7. Selection of Raw Material

Sources & Suppliers

8 to 9months

8. Laboratory installation 9 to 11months

9. Starting of Production 12months

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Location factors

(1) Tax Benefit:-

One reason why the location on has been selected

over there was of the Tax Benefit. Because it is an industrial area.

Tax Benefit is given to motivate entrepreneurs for expanding the

business.

(2) EASY LABOUR SUPPLY:-

As the selected location is situated in rural area

[shaper-Veraval] and the rate of lower class People are very high.

There is an easy availability of labor at low wages, that ultimate

reduce total cost of the product. So, the need of unskilled worker

can fulfill easily.

(3) SOCIAL RESPONSIBILITY:-

It is again consider as a part of social responsibility.

The location selected is far distance from the living area of people

and we are providing employment to rural area.

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(4) EASY AVAILABILITY OF RAW MATERIALS:-

Raw material like Ghee, Maida flour etc. at the same

time water, diesel, power, fuel is also available easily.

(5) LARGE LAND AVAILABILITY:-

Large plots of the land are available at area selected

which makes factory to build separate area for store room, office,

gate security office etc.

(6) POWER:-

As we know it is the foremost thing requires for

production process. Here powers in terms of electrical diesel etc.

are available, because factory is situated in an industrial area.

There will be a sufficient power supply and the uniformity in

getting supply can be maintained.

(7) GOVT. SUBSIDIES & FACILITIES:-

As the location selected is in the

industrial area, govt. help by making capital, land, Water and

power available at subsidies rates. The govt. may give such

facilities as tax exemption, banking, insurance and postal facilities

at low rates.

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Processing of Food

ProductsWhy do we process food?

To convert to edible products

To preserve

To extend availability and provide accessibility

To provide variety & choice

To provide convenience

To add value

Unit Operations

The processed involved in manufacturing food

products are known as unit operations. These include:

Storage e.g. keeping raw materials in good conditions.

Cleaning e.g. removing foreign matter.

Sorting / grading e.g. assessing the quality

Size reduction e.g. firming, slicing, trashing

Mixing looming.

Heat transfer e.g. cooking & cooling.

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Typical food process

Most food which is manufactured goes through a

number of common steps. The specific details of each may differbut the basic principles are the same.

Source ingredients

Delivery of ingredients

Storage of ingredients e.g. in hoppers etc.

Weigh and mix ingredients formulation

Mixture shaped or formed e.g. cutting, rolling etc.

Fillings added

Finish applied

Cooked

Cooled

Packaged and labeled

Stored usually on pallets

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Dispatched for transportation

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T he QualityCommitment

K.K. Biscuit industry is located at Strategic location for

convenience and constant output and easy distribution. Industry

has the latest machinery with automatic packing facilities.

All products are manufactured under the most hygienic

conditions. Great care is exercised in the selection and quality

control of Raw Materials, Packing Materials and rigid qualityStandards are ensured at every stage of the manufacturing

process. Each batch of biscuits is thoroughly checked by expert

staff, using the most modern equipment.

THE CUSTOMER CONFIDENCE:

The consumer is the focus of all activities at K.K. Biscuit

industry Maximizing value to consumers and forging enduring

customer relationships are the core endeavors at K.K. Biscuit

industry.

Our efforts are driven towards maximizing customer

satisfaction and this is in synergy with our quality pledge.

K.K. Biscuit industry will strive to provide consistently

nutritious & quality food products to meet consumers satisfaction

by using quality materials and by adopting appropriate processes.

To facilitate the above will strive to continuously train our

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employees and to provide them an open & participative

environment.

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Financial AnalysisLand & Building:

The total land required for industry will be 3000 sq.

feet and the rate per Sq. feet is Rs. 167 (166.67).

Particulars Amount (Rs.)Rate Per Sq. Feet 166

Total value of Land ( Rs. 167x 3000

Sq. Feet)

5,00,000

Stamp Duty Registration Fee and

Documentation Charge

10,000

Estimated Land Development

Expenses

40,000

Total 5,50,000

Build up area = 3000 Sq. feet x 80% = 2400 Sq. feet

Sr.

No.

Particulars Sq. feet

used

Rate Per

Sq. feet

Total

amt.1. Project & Shed

(40%)960 150 1,44,000

2. R. & D. Dept.(10%)

240 120 28,800

3. Office Area(20%)

480 110 52,800

4. Store Room(20%)

480 130 62,400

5. Cooling Room(10%)

240 200 48,000

Total 3,26,000

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Plant & Machineries:-

Sr.

No.

Name of

Machine

Amt. Qty. Total

1. CoolingConveyor

WithStacking

25,00,000 1 25,00,000

2. CreamMixer

90,000 1 90,000

3. Roller Cutting

Machine

70,000 1 70,000

4. Oil SprayMachine

90,000 1 90,000

5. DoughMixer

1,00,000 1 1,00,000

6. BiscuitLuminator

38,000 1 38,000

7. BiscuitGrinder

8,000 1 8,000

8. Sugar Grinder

1,00,000 1 1,00,000

9. RoteryMouldingMachine

5,00,000 1 5,00,000

10. ExtraCutting

Die-Roller

1,00,000 1 1,00,000

Total 36,00,000

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Other Miscellaneous Fixed Assets:

Sr. No. Particulars Amt.

1. Furniture & OfficeEquipments

1,50,000

2. Laboratory / TestingEquipments

2,00,000

3. Fire Fighting Equipments 70,000

4. Others 30,000

Total Cost ofMiscellaneous FixedAssets

4,50,000

Preliminary & Pre- Operative Expenses:

Total preliminary expenses will be of Rs. 2, 00,000

which includes legal expenses. Commission & other

miscellaneous expenses.

Raw Material cost:

Sr.No.

Particulars Rateper k.g.

/ ltr.

Req. perk.g. / ltr.Annum

TotalAmt.

1. Maida flour 6 Rs. 1,00,000 6,00,000

2. Ghee 30 Rs. 30,000 9,00,000

3. Soda biCarbonate

3 Rs. 8,700 26,100

4. Sugar 12 Rs. 75,000 90,000

5. Salt 3 Rs. 1,500 4,500

6. Oil 20 Rs. 10,000 2,00,000Total 72,20,600

At 60% Capacity = 72, 20,600 x 60 %

= Rs. 43, 32,360

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Consumable & Spares:

Sr. No. Description At 100%1. Lubricant 10,000

2. Diesel 60,000

3. Water 5,000

Total 75,000

At 60% Capacity = 75,000 x 60%

= Rs. 45,000

Man Power Requirement:

Sr.No.

Description NumbersRequire

Monthlyincome

PerHead

(Annual)TotalAmt.

1. R. & D.Department 2 10,000 2,40,000

2. Skilled Persons 5 5,000 1,20,000

3. UnskilledPersons

20 3,000 7,20,000

4. Accountant 1 5,000 60,000

Total 11,40,000

Skilled Persons includes store keeper, clerk cum computeroperator, sales purchase officer.

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Administrative Expense:

Sr. No. Description Total Amt.

1. Traveling Expense 1,20,0002. Stationary Expense 5,000

3. Telephone Expense 60,000

4. Sundry Expense 60,000

Total 2,45,000

Selling Expenses:

Sr. No. Description Total Amt.1. Packing Materials 60,000

2. Freight 1,50,000

3. Sales PromotionalExpense

50,000

Total 2,60,000

Power Cost:

Electricity and total cost at 100% capacity will beRs. 5, 00,000 and at 60% capacity Rs.3, 00,000.

Plant & Maintenance cost:

Plant & Maintenance cost will be Rs. 3,000 permonth. So the annual total amt. will be Rs. 36,000.

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Electricity Cost:

It will be Rs. 3, 00,000 provided to the firm.

Depreciation:

Sr.No.

Particulars Actualcost

Rate Amt.

1. Building 3,26,000 10% 32,600

2. Plant &Machinery

36,00,000 25% 90,000

3. Tools &Machinery

50,000 25% 12,500

4. Electrification 3,00,000 25% 75,000

5. Office Furniture 1,50,000 15% 22,500

Total 2,32,600

Tools & Equipments:

The total tools & equipments cost will be Rs. 50,000annually.

Packing Expenses:

Packing Expenses = Rs. 60,000

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Capacity Utilization:

Total daily production1000 K.g. x 16 hours

Total annual Production8000 x 300 days

60,000 packets of 200 gms.Will be produce.96,000 Boxesof 10 packets of 200 g.m. per

Annum at 100% capacity.

16000 kg.

48, 00,000kg.

Now,

At 60% capacity,96,000 x 60

100

Total annual production at 60% capacitywill be 28,80,000 k.g. (57,600 boxes)

57,600 Boxes

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Statement ofProfitability

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Installed Capacity ( No. of Boxes) 96,000

Capacity Utilization 60%

Production per annum ( no. of Boxes) 57,600

Sales Per annum 57,000

Total Sales Revenue ( 57000 x 150) 85,50,000

Less:- Cost of production

Raw material Cost 43,32,360

Consumables 45,000

Tools & Equipments 50,000

Power 4,00,000

Salary & Wages 11,40,000

Preliminary Expense 40,000

Repair & Maintenance 36,000

Depreciation 2,32,600

62,75,960

Cost of Production 22,74,040

Opening Stock of F inished GoodsO/P. of F.G. = 22,74,040

57,600

= Rs. 40 x 600 24,000

Closing Stock of Finished Goods -

Gross Profit 2,25,0040

Less: Administration Expense 2,45,000Selling Expense 2,60,000 5,05,000

Net Profit before int. & tax 17,45,040

Less: int. on securitiesSecured 1,40,000Unsecured 1,17,957 2,57,957

Net Profit Before Tax 14,87,083

Less: Tax @ 25% 3,71,770

Net Profit After Tax 11,15,312

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Computation of W.C. Requirement:

Sr.No.

Particulars Amount Rs.

1

Current Assets

Raw Material

3,64,780

2 Tools & Pack 1 month 9,166

3 Finished Goods (Closing Stock) 24,000

4 Debtors 7,12,500

Total Current Assets 11,10,446

Sr.No.

Particulars Amount Rs.

Current Liabilities

Creditors 7,43,893

Total Working Caital Requirement 3,66,553

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Projected Balance Sheet

Particulars Amt.Source of Funds:

Partners Capital

P&L A/c.

Secured Loan

Unsecured Loan

Current Liabilities

40,00,000

11,15,312

10,00,000

7,76,000

7,43,893

Total 76,35,205

Application of Funds:

Fixed Assets:

Gross Block 52,76,000Less: Depreciation 2,32,600

Current Assets:Stock 24,000Debtors 7,12,500Loan & Advance -Cash 17,61,716

Preliminary Expense

50,43,400

24,98,216

93,589

Total 76,35,205

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Cost of Project & Means of Finance

Particulars Amt.

Land & Site Development 5,50,000Building 3,26,000

Plant & Machine 36,00,000

Tools & Equipments 50,000

Electrification 3,00,000

Other Misc. Assets 4,50,000

Preliminary & Pre Operating

Expenses

2,00,000

Margin of Working Capital 66,513

Total 58,42,553

Means of Finance

Particulars Amt.

Partners Capital 40,00,000

Secured Loan (14%) 10,00,000

Unsecured Loan (14%) 8,42,553

Total 58,42,553

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Break Even Analysis

Break Even Analysis is a specific way of presenting and

studying the inter-relation between costs, volume, and profits. It provides

information to management in a most precise manner. It is an effective

and efficient financial reporting system.

The Break Even Analysis establishes relationship between

revenue and costs with respect to volume. It indicates the level of sales at

which costs and revenues are in equilibrium. The equilibrium point is

commonly known as the Break Even Point. The Break Even Point is that

point of sales volume at which total revenue is equal to total costs. It is a

no-profit, no loss situation.

Break Even Point = Fixed cost X 100

Contribution (Sales- Variable Cost)

= 27, 73,327

39, 36,640 (85, 50,000 46, 13,360)

= 70.45%

Sales Value of B.E.P. = B.E.P. x Sales

100

= 70.45 x 57,000

100

Sales Value of B.E.P. = 40,157 Boxes

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Ratio-AnalysisDebt/Equity Ratio:-

The relationship between borrowed funds and ownerscapital is a popular measure of the long-term financial solvency of a firm.

This relationship is shown by the debt-equity ratio.

The relationship between outsiders claims and owners

capital can be shown in different ways and accordingly, there are many

variants of the debt-equity (D/E Ratio).

The D/E ratio is an important tool of financial analysis to

appraise the financial structure of a firm. It has important implications from

the view point of the creditors, owners and the firm itself. The ratio reflects

the relative contribution of creditors and owners of business in its

financing. A high ratio shows a large share of financing by the creditors of

the firm, a low ratio implies a smaller claim of creditors.

Debt Equity Ratio = Debit

Equity

= 17, 76,000

51, 15,312- 93,589

= 17, 76,000

50, 21,723

= 035: 1

Where,

Debt includes Equity includes

# Secured loan

Partners capital

Unsecured loan Surplus

Preliminary

expenses

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Return on investment:-

The profitability ratios can also be computed by relating the

profits of a firm to its investments. Such ratios are popularly termed

as return on investments. Here, the profits are related to the total

capital employed.

The term capital employed refers to long-term funds supplied

by the creditors and owners of the firm.

A comparison of this ratio with similar firms, with the industry

average and over time would provide sufficient insight into how

efficiently the long-term funds of owners and creditors are being

used. The higher the ratio, the more efficient is the use of capital

employed.

Return on Investment = Net Profit after Tax x 100

Capital Employed

= 11, 15,312 x 100

67, 97,723

= 16.41Where,

Capital Employed includes

Secured Loan

Unsecured Loan

Partners Capital

Surplus

Preliminary Expenses

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Distribution: Food

Whole selling &

Retailing

At large part the food products value Chain is

distribution:

Efficiently getting the product.

In good condition to where.

It is convenient for the consumer to but it.

In a setting that is consistent with the brands image.

Manufacturers of snack food products have different

interests with respect to the availability of their products. For

convenience products such as biscuits it is essential that your

product be available widely, chances are that if a store does not

have a consumers preferred brand of biscuits, the consumer will

settle for another brand rather than taking the trouble to go to

another store.

Occasionally, however manufacturers will prefer

selective distribution since they prefer to have their products

available only in upscale stores.

Mfg. Wholesaler Retailer Consumer.

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M arket Development

Mkt. development involves creating or expanding a

mkt. to new or existing products and/or increasing the value of

these products. The strategy of the product will depend on the

current stage in the product life cycle. Once more people know, a

significant challenge is going to get more people to actually try the

product. This is due to vast choices of other products that

consumers can consume.

The strategic planning process in order to make good

investment decision with respect to how much to spend on mktg. &

how to allocate this spending among opportunities available e.g.

advertising & price promotions. It is useful to go through a strategic

planning process.

As this is a new product in the mkt. so, one has to see

that there should be cost reduction by improving the quality. So the

maximum use of available resources can work at this stage but

again here, the specialized product i.e. only cream & salty biscuits

will be produce. There will be a considerable beginning power

because of large quantities purchased. Firm can adopt new

technology and can develop research & develop department

efficiently that allow superior quality & performance.

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RISK FACTORSQuality Consciousness:

To provide real quality of the food products is very muchimportant. Because snack food item direct affects to the health ofthe consumer. So, to provide nutritious food is first & for mostthings to be considered. Any mistake in such thing can lead firm todestroy its reputation.

Natural condition:

The management of store-keeping should be flexible. Itmeans it should be protected by natural conditions like monsoon,winter or summer.

Because the main material use to make biscuit iswheat, a firm has to be dependent on the monsoon and the cropof wheat and ultimately price. Because as the production of wheatdecrease the demand get increase or remain constant but due toless supply of wheat, price gets up and lastly affect to snack foodmarket.

Finished Goods Preservation:-

The preservation of food finished products is also verychallengeable task for any production unit. Because the time ofstorage between the finished goods and transport it to theconcerned retailer is very risky task.

Test and Preferences:-

As we know that today the expectations of customersare growing day to day. So, to identify their test preference andput in front of them and again take feed back of it whether will itwork or not is also very complex task.

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Future Prospectus andconclusion

(1) All the Players- Old & New, Big and Small are

consciously building their brands. The biscuit market,

in both urban & rural India, is extremely brand

sensitive.

0

20

40

60

80

100

All

Biscuits

Marie Cre am s

Urban

Rural

(2) We will start on new & emerging segments like sugar

Free cream cakes and diet biscuits to fuel its growth.

(3) Analyst expects the mkt. to show exponentially in the

years to come per capital consumption in India is only

2 k.g. compared to 16 to 17 k.g. in the developed

markets.

(4) All the national and regional players are looking

forward to fast growth over the next few years. And

one thing seems certain at least for the foreseeable

future. The days of single company monopoly are

over. Indias cookie market will continue to be ruled by

many kings.

(5) The Salty- Snack market is also changing due to of

the introduction of the fat substitute olestra while the

success of the product is still being determined. There

is a lot of potential for future uses.

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Bibliography

Magazines:

0 Business Today (Oct. 9, 2006)0 Competition Success Review (Dec., 2006)

Web Sites:0 www.parleproducts.com0 www.thehindubusinessline.com

Books:

0 Production & Operation Management-Chunawalla Patel

0 Financial Management- By Khan & Jain

0 Financial Management- By I.M. Pandey
http://www.parleproducts.com/http://www.thehindubusinessline.com/http://www.parleproducts.com/http://www.thehindubusinessline.com/

suraj buscuit mentor 23-09-2006

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