ppc final

Pearl Academy, New Delhi

Fashion Business Management

(2014 – 2018)

PRODUCTION, PLANNING & CONTROL FINAL PROJECT

Submitted to:

MR. GAGGAN BHATIA, MR. MANAS BARUA, MR. NEERAJ KAPOOR & MR.

PIYUSH PANDEY

Submitted by:

KARTIK GANDHI

SAHIL AGARWAL

AKSHAY AGGARWAL

November 29th, 2016

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Acknowledgement

The success and final outcome of this project required a lot of guidance and

assistance from many people and we are extremely fortunate to have got this all along

the completion of our project work.

At this juncture we feel deeply honoured in expressing our sincere gratitude

to our mentors Mr. Gaggan Bhatia, Mr. Manas Barua, Mr. Neeraj Kapoor & Mr.

Piyush Pandey for their guidance and constant supervision that helped us complete

the project on time. We also owe our profound gratitude to all other faculty members

who helped us at various stages of our project. Lastly, we thank all our family members

and friends who have been constant source of support during the preparation of this

project work.

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Declaration

We hereby declare that the project work entitled Fashion Product Development

submitted to the Pearl Academy is a record of an original work done by Kartik

Gandhi and Sahil Agarwal & Akshay Aggarwal under the guidance of Mr. Gaggan

Bhatia, Mr. Manas Barua, Mr. Neeraj Kapoor & Mr. Piyush Pandey. This project has

been done in partial fulfilment of the requirement for the award of the degree of BA

(Hons).in fashion business management.

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Table of Contents

S.No. Topic Page No.

SECTION 1

1.1 ABOUT THE BRAND & FACTORY 5

1.2 LOCALITY 6

1.3 LAWS & REGULATIONS OF THE STATE 7

1.4 SUPPLY CHAIN MANAGEMENT 8

SECTION 2

2.1 LEAN MANUFACTURING 10

2.2 COMPARISON WITH OTHER EXPORT HOUSES 11

2.3 MACHINERY 12

2.4 RESOURCE MANAGEMENT 14

2.5 STAFF 22

SECTION 3

3 PLANT LAYOUT ON AUTOCAD 26

SECTION 4

4 FINANCIALS 32

SECTION 5

5.1 CSR PRACTICES 37

5.2 REFRENCING 38

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SECTION 1

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1.1 ABOUT THE BRAND & FACTORY

From small and humble beginnings in 1980, Gini & Jony has come a long way;

it started with a Dream to build an empire in the realm of kids clothing; to build

a Brand that would stand tall and outshine all others. Being “Not Just Big But

the Very Best”.

The LAKHANI BROTHERS - 3 ordinary men who created the Gini & Jony brand.

They were three Ordinary men with an Extraordinary Vision.

A Vision to occupy the pinnacle in kids clothing.

A Vision to offer the best in quality, the latest in fashion trends and the

most comfortable in fit “Quality Never goes out of Fashion”.

The success of Gini & Jony can be attributed to 2 golden words that is a daily

mantra of the Lakhani Brothers “Thinking Big”. This mantra began way back in

1980 and continues even today.

In the early 80’s, the organized kids wear category was almost non-existent.

Gini & Jony was one of the foremost brands in kids wear. That actually helped

build the category of kids wear clothing.

BRAND EXTENSION OF GINI & JONY FOR INFANTS (0-2 Years)

Gini & Jony’s prominence in the market has grown twofold and with that a

much needed extension in Kid’s wear brings forth the collection for Infants

between the age group of 0-2 years. With the growing need of clothing among

kid’s wear is getting popular, we are introducing 3 categories in them i.e.

Sweaters, Caps & Bedding products. These products would be made out of

100% Cotton and will be manufactured by “Ludhiana Apparels Pvt. Ltd.”

LUDHIANA APPARELS PVT. LTD.

A sweater manufacturing Unit starting in Ludhiana that will be manufacturing

these 3 products in its first year of start-up for Gini & Jony. This manufacturing

unit will make complete garment with In-house Knitting.

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1.2 LOCALITY

(SOURCE: Techno-Pak)

FACTORY ADDRESS:

D-30 Hampton Business Court, Chandigarh Road Ludhiana, Punjab 141012

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1.3 LAWS & REGULATIONS OF THE STATE

1.3.1 INDUSTRY PARTICIPATION

In order to lay down system for organized participation of industry and trade in the process of suggesting policy measures for the development of industry and trade State Government has constituted following Boards/ Council: -

1. Large Industry Development Board, Headed by Hon’ble Chief Minister.

2. Infrastructure Development Council, Headed by Hon’ble Chief Minister.

3. Medium Industry Development Board, Headed by Representative of industry.

4. Small Industry Development Board, Headed by Representative of industry.

5. Traders Board, Headed by Representative of trade.

6. Small Traders Board, Headed by Representative of trade.

1.3.2 INDUSTRIAL FACILATION

State Government has implemented the Punjab Industrial Facilitation Act, which aims at expediting the Industrial Approvals in a time bound manner. Udyog Sahayak in the Directorate of Industries & Commerce and District Industries Centre’s in the State have been designated as State Nodal Agency and District Nodal Agencies respectively under this Act.

1.3.3 ENVIRONMENTAL REFORMS

(i) Reclassification of industries will be done by creating orange category in addition to red and green categories.

(ii) The classification of industries will be based on nature / level of pollution irrespective of investment.

(iii) Pollution Control Board will approve more reputed laboratories in addition to the three private laboratories already approved, in order to provide more avenues for testing of samples by the industry.

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1.3.4 DEEMED APPROVALS

Time schedules for various approvals required by an entrepreneur have been notified under Industrial Facilitation Act. Notification has also been issued to the effect that in case, the application for approvals is kept pending by the concerned Department without assigning any reason and approval is not granted within the notified time schedule, deemed approval shall be granted to the applicant by the Nodal Agency.

1.4 SUPPLY CHAIN MANAGEMENT

RAW MATERIAL SOURCING:

YARN SOURCING: The merchandiser sources the yarn from the

specified yarn manufacturer after when lap dips gets approved from

the buyer. Yarn Sourcing of 100% Cotton Combed Compact is done

from Vardhman Polytex Ltd. as it is the nearest yarn sourcing suppler

which can dye 1,257 kg in 1 go ie lead time taken is 15-20 days as its

4 km from the factory setup.

TRIMS SOURCING: The merchandiser sources garment trim from the

specified garment trim manufacturer in advance after when sample

gets approved by the buyer. Garment trim sourcing includes: ML, SL,

&WC, Stitching thread, Carton tape, Polybag, Price ticket, Carton

tape, elastic yarn and wastage yarn. The sourcing for trims garment

5,000 Units is also done from Ludhiana from Ashish Enterprises and

the lead-time taken is 8-10 days as its 12 km from the factory setup.

DISPATCH: The goods are dispatched to the head office of Gini & Jony (Delhi),

from where it is re-packed according to the respective stores i.e.

within DELHI.

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SECTION 2

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2.1 LEAN MANUFACTURING

Just in time-continuous flow: manufacturing where work in process smoothly flows

through production with minimal buffers between steps of the manufacturing

process. It eliminates many forms of waste such as inventory waiting time & transport.

It also ensures right quality checkpoints at each stage, proper

space utilisation, everything in its right place and regular audits.

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2.2 COMPARISON WITH OTHER EXPORT HOUSES

DESCRIPTION LUDHIANA APPAREL PVT. LTD

SHREE BHARAT PVT. LTD

R.B DORAHA

BASEMENT FLOOR -Yarn Storage -Trims Store -Packaging

-Taka Turpai -Thread Cutting -Trims Store -SNLS -Packaging

GROUND FLOOR -Reception -CMD Desk -HR Office -Finance Office -Conference Room -Logistics Office -Merchandising Room -Pantry

-Yarn Storage -Knitting Section -Mending Section -Katchi Section -Hand Flat -Washing Section -Ironing Section -Finishing Section -Pantry -Generator Room

-Yarn Storage -Merchandising -GM Office -Yarn Sourcing -Logistics -Reception -Knitting Section -Packing Section -Mending Section -Washing Inspection -Finishing Section

FIRST FLOOR -GM Office -Knitting Section -Mending Section -Katchi Section -Sampling Room -QA&QC

-GM Office -Merchandising Offices -Conference Room -HR Office -QA & QC Room -Knitting Section -Sampling Room

-Cutting Section -Washing Section -Sewing Section -Embroidery -Taka Turpai Thread Cutting Section

SECOND FLOOR -Cutting Section -Linking Section -Thread Cutting -Taka Turpai Section -Sewing Section -Finishing Section

-Cutting -Linking Section

-Hand Flat Knitting -Computerized Stoll

THIRD FLOOR -Ironing Section -Peon Quarters -Generator Room -Maintenance Room

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MACHINERY REQUIRMENT

SECTION MACHINERY TYPE NUMBER

OF MACHINERY

UNIT PRICE

PER M/C TOTAL

AMOUNT

WINDING SECTION

Yarn Winder 1 80,000 80000 125,000

D-Knitting Machine 1 45,000 45000

KNITTING SECTION

Hand Flat 5gg 34 20,000 680000 960000

Hand Flat 7gg 14 20,000 280000

KATCHI SECTION Katchi Machine 1 70,000 70000 70,000

WASHING DEPARTMENT

Automatic Washer Machine 50Kg

Capacity 1 350,000 350,000

650,000 Hydro 50Kg Capacity

1 125,000 125,000

Tumble Dry 50 Kg Capacity

1 175,000 175,000

IRON DEPARTMENT

Industrial Steam Iron

2 25,000 50000 50,000

SEWING DEPARTMENT

SNLS Machine 1 23,000 23000

893000

4 Thread Overlock Machine

1 70,000 70000

Button Hole Machine

1 450,000 450000

Button Stich Machine

1 350,000 350000

LINKING DEPARTMENT

Linking 5gg (LPM) 2 60,000 120000 230000

Linking 7gg (LPM) 2 55,000 110000

THREAD CUTTING

DEPARTMENT Light Box 1 10,000 10,000 10,000

SAMPLING ROOM

SNLS Machine 1 23,000 23,000

1,083,000

4 Thread Overlock Machine

1 70,000 70,000

Button Hole Machine

1 450,000 450,000

Button Stich Machine

1 350,000 350,000

Linking 5gg (LPM) 1 60,000 60,000

Linking 7gg (LPM) 1 55,000 55,000

Hand Flat 5gg 1 20,000 20,000

Hand Flat 7gg 1 20,000 20,000

Steam Iron 1 25,000 25,000

Light Box 1 10,000 10,000

TOTAL 4,071,000

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EQUIPMENT REQUIRMENT

SECTION EQUIPMENT TYPE NUMBER OF EQUIPMENT

UNIT PRICE

PER EQUIPMENT

TOTAL AMOUNT

CUTTING SECTION Scissors 3 Sets 4,500 13,500

13,560 Chalks 3 Sets 20 60

MENDING SECTION

Needles 2 Sets 700 1,400 1,400

FINISHING DEPARTMENT

Thread Cutters 6 Sets 120 720

2160 Takka Turpai Needles 6 Sets 100 600

Spot Guns 6 Sets 140 840

OTHER EQUIPMENTS

Measuring Tapes 3 Sets 200 600

1500 Bobbin 3 Sets 200 600

Boobin Case 3 Sets 100 300

SAFETY EQUIPMENTS

Fire extinguishers 12 12,000 144,000 162,000

first aid boxes 12 1,500 18,000

TOTAL 180,620

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2.3 RESOURCE PLANNING

A. PRODUCT DEVELOPMENT

Product development is a process of designing a new product line and considering

the production feasibility of the product, which is new in the market in order to ensure

the growth and survival of the organization. Product development is a complex process,

which requires a lot of thought process as well as excellent practical skills. The process

of product development begins with idea generation and ends with product pricing.

Once Design forecasters give in their inputs than PD team decides that what designs are

to be made along with the product range as per the season. Once the final collection is

made than final lead-time is set by the buyer and make their collections and orders from

the sample which are prepared than finally goes for sampling approvals at each stage.

B. MERCHANDISING

Merchandising team works on the season, which is set according to the buyer’s

calendar. Merchant is a mediator b/w the buyer and the exporter who is responsible

for right from the getting the order, approving the design, order the yarns, keeping a

proper check on knitting status and cutting and sewing production till it dispatches

from the export house. Apart from this work, he also plans time & action plan that in

how many days that goods have been produced and what is the set deadline date for

it and further ensure good quality and time delivery at sight. Once he gets the tech

pack it starts with the various sampling stages:

Proto Sample Fit Sample Size Set Sample Sales Sample Pre-Production Sample Top of Production Sample Shipment Sales

C. RAW MATERIAL SOURCING

YARN SOURCING: The merchandiser sources the yarn from the specified yarn

manufacturer after when lap dips gets approved from the buyer. Yarn Sourcing of

100% Cotton Combed Compact is done from Vardhman Polytex Ltd. as it is the

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nearest yarn sourcing suppler which can dye 1,257 kg in 1 go ie lead time taken is 15-

20 days as its 4 km from the factory setup.

TRIMS SOURCING: The merchandiser sources garment trim from the specified

garment trim manufacturer in advance after when sample gets approved by the

buyer. Garment trim sourcing includes: ML, SL, &WC, Stitching thread, Carton tape,

Polybag, Price ticket, Carton tape, elastic yarn and wastage yarn. The sourcing for

trims garment 5,000 Units is also done from Ludhiana from Ashish Enterprises and the

lead-time taken is 8-10 days as its 12 km from the factory setup.

D. YARN STORAGE:

We have to purchase yarn as per colour wise consumption from yarn mill/supplier.

We have to be careful regarding yarn count, approved shade and colour wise quantity

(including wastage) at the time of purchasing yarn. We have to store the yarn

systematically in yarn store.

(Source: Techno-Pak)

E. WINDING SECTION

In this stage we have to wind the yarn in winding section by coning machine before

knitting. Sometimes yarn may be required to be twisted.

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F. YARN DISTRIBUTION

After winding process, the yarn goes to distribution section and distributors distribute

the yarn to the knitting floor for knitting sweaters.

G. KNITTING SECTION Knitting: In knitting section knitting operators knit the different parts of the sweater

i.e. front part, back part, sleeve etc. But plackets are made by auto placket machine.


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H. KNITTING INSPECTION QC team inspects different knitted parts of the sweater in this section and sends to

linking section for linking.


I. LINKING In this section linking operator’s link/join different parts of the garment by linking

machine


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J. LINKING INSPECTION In this section QC team inspect the linked body after getting the garments linked by

linking operators.


K. TAKA TURPAI SECTION Linked sweaters are trimmed in this section.

L. THREAD CUTTING In this section sweaters are mended by mending operators.

M. LIGHT CHECK In this section light checking process is done thoroughly and carefully to detect/find

any defect. If there is any defect found and if the defect is possible to overcome, then the

garment is sent to the respective person for correction.

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N. WASHING SECTION In this section washing and drying process are done. Washing machine, hydro

extractor and drying machine are used in this section.


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O. IRONING SECTION In this section each garment is normally ironed/ pressed to remove unwanted

crease and to improve the smoothness, so that the garments looks nice to the

customer.


P. IRONING INSPECTION QC team inspects the sweaters in this section to ensure iron quality.

Q. SEWING SECTION Labels are attached in the garments by sewing machine in this section.

R. FINISHING SECTION QC team checks final quality in this section to detect any defective garments before

packing.

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S. PACKING SECTION After final check/inspection, the garments are packed in poly or/and blister and finally

in carton attaching hang tag, price tag etc. in this stage as per buyers’ packing instruction

for inspection by buyer’s representatives/inspectors.


T. DISPATCH The goods are dispatched to the head office of Gini & Jony (Delhi), from where it is

re-packed according to the respective stores i.e. within DELHI.

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STAFF

WAGES OF OPERATORS HAS BEEN TAKEN ON CONTRACT BASIS AND SENIOR STAFF & LOWER MANG. HAVE BEEN TAKEN ON FIXED MONTHLY BASIS

DEPARTMENTS POSITION SALARY

CONDITION NUMBERS

PER HEAD

TOTAL ANNUAL

EXPENDITURE

YARN STORAGE Store in-charge

Fixed Pay 1 11,500

2,10,000 Helper 1 6,000

WINDING SECTION

Yarn Winder Controller

Fixed Pay

1 11,000

3,00,000 D-Knitter Controller 1 8,000

Helper 1 6,000

KNITTING SECTION

Contractor Contract

1 19,275

20,00,172

Production Operator 48 4,016

Inspection

Fixed Pay

2 9,000

Knitting Master 1 30,000

Helper 8 6,000

MENDING SECTION

Contractor Contract

1 1,600

76,400 Operator 1 16,000

Helper Fixed Pay 1 6,000

KATCHI SECTION

Contractor Contract 1 900

45,600 Operator Contract 1 9,000


WASHING SECTION

Contractor

Contract

1 2,000

232,004

Washing Operator 1 6,667

Hydro Operator 1 6,667

Tumble Dry Operator 1 6,667


IRON SECTION

Contractor Contract

1 2,000

3,40,000 Operator 2 10,000

Helper Fixed Pay

2 6,000

Inspection 1 9,000

CUTTING SECTION Contractor

Contract 1 1,400

1,33,600 Operator 1 14,000

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SEWING SECTION

Contractor

Contract

1 2,432

5,14,992

SNLS Operator 1 10,000

Over Lock Operator 1 6,700

Buttonhole Operator 1 3,808

Button Stitch Operator

1 3,808

Alteration Helpers Fixed Pay

2 8,000

Helper 3 6,000

LINKING SECTION

Contractor Contract

1 6,400

6,41,600 Linking Operators 4 16,000

Inspection Fixed Pay

2 9,000

Helpers 2 6,000

TAKA TURPAI SECTION

Contractor Contract 1 800

1,07,200 Operator Contract 1 8,000


THREAD CUTTING

Contractor Contract

1 1,200

2,08,800 Operator 1 12,000

Helper Fixed Pay

1 6,000

Light Box Checker 1 7,000

FINISHING SECTION

Supervisor-Finishing

Fixed Pay

1 9,000

6,84,000 Helper 2 6,000

Final Inspectors 4 9,000

PACKING SECTION

Supervisor- Packing & Folding

Fixed Pay

1 9,000

6,36,000

Tag Fixers 1 6,500

Poly bag packing 1 6,500

Carton Packers 1 6,000

Folding 1 7,000

Helpers 3 6,000

GUARD ROOM Guard (Male) Fixed Pay 2 6,000 1,44,000

TRIMS STORE Supervisor

Fixed Pay 1 10,000

2,28,000 Helper 1 9,000

SAMPLING SECTION Pattern Master

Fixed Pay 1 30,000

12,84,000 Sewing Master 1 25,000

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Cutting Master 1 20,000

Operators 4 6,000

Helpers 2 4,000

QUALITY SECTION Quality Controller

Fixed Pay 1 12,000

2,88,000 Quality Assurance 1 12,000

MANGERIAL STAFF

Finance Manager

Fixed Pay

1 25,000

23,40,000 HR Manager 1 45,000

Factory GM 1 100,000

Logistics Manager 1 25,000

MERCHANDISING ROOM

Merchants Fixed Pay 2 25,000 6,00,000

OTHER MANEGERIALS

Receptionist

Fixed Pay

1 20,000

13,50,000

Maintaince Operator 2 6,000

Generator Controller 1 7,000

Canteen Mang. 1 15,000

Canteen Helpers 2 6,000

House Feeping 3 7,500

Peon 3 8,000

TOTAL 161 834,340 1,23,64,370

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SECTION 3

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PLANT LAYOUT ON AUTOCAD

Basement Floor

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Ground Floor

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First Floor

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Second Floor

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Third Floor

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SECTION 4

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FINANCIALS

SUMMARY SHEET

Name of Company Ludhiana Apparels Pvt. Ltd.

Project Title Infants Knitted Garment Manufacturers

Product Description Sweaters, Caps & Bedding

Name of Competitors Mom & Me, Mothercare, UCB Kids

USP Timely Delivery

Factory space 5380 Square Feet

Number of Machines ( Sewing) 8

Production capacity per day. 205

Sales 6,56,85,600

Net Profit 3,24,90,462

Initial Investment 4,53,07,048

Total Annual Capacity (In Units) 60000 60000

CAPACITY UTILIZATION (in %) 80% 80%

ANNUAL PRODUCTION UNITS 48,000 48000

1) Estimate Annual production capacity and actual production 48000

2) Find the Annual Sales in Value & Units 6,56,85,600

Key Product Categories/Business Verticals Weights Price

Weighted Price

Sweaters 33% 1300 429

Caps 33% 915 301.95 Bedding 34% 1875 637.5

ASP= SUM of (W*P) 1368.45

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DETAILS OF FIXED ASSETS

PARTICULARS VALUE (in

Rs.) COMMENTS

Factory Machinery 40,71,000 Number of Machinery: 134

Factory Land & Building (Lump Sum) 1,73,00,000 Area of Land: 5380 Sq. Feet, Area of Building: 3500 Sq. Feet

Factory Vehicles 8,00,000

Factory Other Assets 8,30,620

Factory Furniture & Fixtures 99,280

Office Machinery 0

Office Land & Building 0

Office Vehicles 0

Office Other Assets 20,000

Office Furniture & Fixtures 5,09,900

TOTAL 2,36,30,800

INITIAL INVESTMEST TOTAL

Total Initial Investment in Fixed Assets 2,36,30,800

Total initial investment in Net Working Capital (30% of First year sales) 1,97,05,680

Pre-operative expenses ( 3% of First year sales) 19,70,568

Total Capital Requirement 4,53,07,048

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COST OF GOODS SOLD/ COST OF SALES

PARTICULARS Year 1

Direct Material Consumed 43,00,650

Total Direct Labor 61,30,368

Total Direct Expenses 40,68,600

PRIME COST 1,44,99,618

DEPRECIATION on Factory Assets 7,83,640

Factory Indirect Labor 16,56,000

Rent 0

Other FACTORY OVERHEADS 5,71,200

COST OF GOODS SOLD 1,75,10,458

Office Indirect Labor 45,78,000

DEPRECIATION ON OFFICE & ADMINISTRATION ASSETS 52,990

Other Office Overheads 7,24,800

SELLING & DISTRIBUTION Indirect Labor 13,13,712

Other Selling and Distribution Overheads 2,40,000

COST OF SALES 2,44,19,960

PROJECTED INCOME STATEMENTS Year 1

Sales 6,56,85,600

Less: Cost of Goods Sold : 1,75,10,458

Gross Profit 4,81,75,142

Less:

Office and Administration Overheads 7,24,800

Selling and Distribution Overheads 2,40,000

EBIT 4,72,10,342

Less: Interest on term loan 0

Less: Other non operating expenses (1/5th Of Preliminary Expenses) 3,94,114

Add: other Non operating incomes 0

EBT 4,68,16,228

Less: Income Tax @30.60% on EBT 1,43,25,766

EAT (NET PROFIT) 3,24,90,462 CFAT CALCULATION EBIT 4,72,10,342

Less: Taxes 1,43,25,766

Add: depreciation 8,36,630

Add: other non cash expenses (pre operative expenses) 0

CFAT 3,37,21,206

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Break Even Point (In Units)

Fixed Costs 70,68,000

CM per unit (S.P - Prime Cost)

1168.45

B.E.P (in Units) 6,049

Break Even Point (In Value)

Fixed Costs 70,68,000

CM (In %) 17.12%

B.E.P (In Value) 12,10,042

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SECTION 5

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5.1 CSR PRACTISES

1) Worker Welfare:

Education: Sponsoring for children of employees, Adoption of local schools & Distribution of uniforms, books, shoes etc. at various schools, No to child labor & financial help to widow

2) Women empowerment:

Regular health checkups, regular on job training & jobs for physically challenged women.

3) Health Safety:

First Aid Facilities, Free consultation to employees & free medicines.

4) Skill Development:

Provide training Programmes, Helps in increasing the core expertise, knowledge & skill.

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5.2 REFERENCES

About.com. (2016). About.com. [online] Available at: http://www.about.com

[Accessed 1 May 2016].

Fibres2fabrics.blogspot.in. (2011). ARTICLES ON TEXTILE FIBER, YARN, FABRIC,

DYEING AND GARMENTS PRODUCTION: THE SPREADING PROCESS & SPREADING

MODES OF FABRIC IN A GARMENTS FACTORY. [Online] Available at:

http://fibres2fabrics.blogspot.in/2011/05/spreading-process-spreading-modes-

of.html [Accessed 1 May 2016].

Blinternational.net. (2016). B.L. International | ISO 9001-2000 Certified Company.

[Online] Available at: http://blinternational.net/company-overview.php [Accessed 1

May 2016].

Textilelearner.blogspot.in. (2016). Fabric Spreading | Types of Fabric Spreading |

Requirements of Spreading Process - Textile Learner. [Online] Available at:

http://textilelearner.blogspot.in/2012/07/fabric-spreading-types-of-fabric.html

[Accessed 1 May 2016].

Merchandiser, A. (2015). Flow Chart of Garments Manufacturing Process. [Online]

Garments Merchandising. Available at:

http://www.garmentsmerchandising.com/flow-chart-of-garments-manufacturing-

process/ [Accessed 1 May 2016].

ppc final

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