CHAPTER – I

INTRODUCTION

Paper industry plays an important role in the industries development in India. Paper
industry occupies a large percentage in India market. It provides wide employment
opportunities. Paper industry not only plays vital role in India economy but also enhances our
product values inworld market.
From the time, human life stared in this world, people realized the need for
communication and they wanted to record certain thing for future generation. Initially rocks
and trees were used to carve the message. After that palm leave were used for communication
process. Then mental sheet with sharp tools for writing were used. In olden days the kings
used silicon cloth to write important documents.

Origin of paper

The origin of Paper is Papyrus, which grows in abundance in delta of Egypt. After

Processing, the leaves were used for writing. Ancient Egyptians this method.

The art of paper making

The art of paper making was first discovered in china its origin was kept as secret by
the Chinese for a long time. Then the art of paper making slowly travelled westward and
reached Samarkand in west Asian. Then the used and manufactures of paper gradually along
southern shores of Mediterranean. After that though Spain it reached morocco and then
spread widely all over the world.

First paper mill in the world

The first paper mill was stared in china and then Baghdad. After 40 year a paper mill
was started at Hainault in France. Then the art of paper making entered into England,
Switzerland and Netherlands. In 1800 a book was published describing the method of
manufacturing paper from wood pulp and vegetable pulp.

1
A perspective of paper industry in India

The earliest efforts in mechanizing the paper industry in India could be traced to the

beginning of 19th century when the Baptist missionary. William Carey stared a paper path of
government. Meantime in 1895, the Indian paper making association was established and it
rendered a proud service to paper industry.
The growth and development of the organized paper industry in India can be broadly
divided into three phases: 1870 to World War II, 1936 to around 1950 and 1951 to present
day.

Present trend

Paper Industry in India has a long history with the first being commenced in 1832
thought the paper industry in India is more than a century old; it grew at a very slow pace till
1950. The industry has only 17 mills till 1950 and 1.6 lakhs tone of paper; presently the
industry is crowded with nearly 400 companies.
India’s per capital consumption of paper is around 3kg to 3.5kgas against the 27% in
Singapore 14kg in Singapore china, 11kg in Indonesia and 40kg at Asian pacific region.
India’s consumption is far less than average per capital consumption of the world, which is
45.6kg. The industry production in the current is around 2.8 million tones.
Not long ago in 1995-96 the industry was upbeat mood. Following the presentation of
the dream budget in March 97 it was looking forward to a healthy growth and strong bottom
lines. However there was declaration in the economy with global demand of paper (GDP)
growth falling to 5% an export growth taking a nosedive to 2.645. The performance of the
entire manufacturing sector was below the par. But in contrast to 1998-99. Indian paper
industry gradually moved to its owned place. However during 2005-2006 the trend paper
market has been towards better position.

2
 CHAPTER – II
INDUSTRY PROFILE

Paper is a material made in thin sheet as an aqueous deposit from linen rags, wood

pulper other form of cellulose which is used for writing, printing and wrapping etc.., Paper

plays a vital role in communication purpose. Paper was invented by TSAI- LUN in LEI-

YANG province of china. The first paper machine was invented by a French man,

NICOLOUS-LOUIS ROBERT in 1799. In India the first paper machine was set up at

Scramporein West Bengal.

Ts'ai Lun seems to have made his paper by mixing finely chopped mulberry bark and

hemp rags with water, mashing it flat, and then pressing out the water and letting it dry in

thesun. He may have based his idea on bark cloth, which was very common in China and also

made from mulberry bark. Ts'ai Lun's paper was a big success, and began to be used all over

China. Bythe 400's AD, people in India were also making paper. People all over the Islamic

world soon began using paper, from India to Spain. By 1250 AD, the Italians had learned to

make good paper and sold it all over Europe. In 1338, French monks began to make their

own paper. Once they had learned to make paper, they became more interested in also

learning about Chinese printing, and a man called Gutenberg produced the first printed Bible

in 1453. By this time, people in the country of the Aztecs (modern Mexico) had also,

independently, invented paper. Their paper was made out of agarve plant fibers, and people

used it to make books. Meanwhile, in China people were using paper in more and more

different ways. They were using it for kites, and even for toilet paper!

3
 CHAPTER – III

COMPANYPROFILE

To be the market leader in the manufacture of world class eco-friendly papers by

adopting innovative technologies for sustainable development. TNPL was formed by the
Government of Tamil Nadu in April 1979. The primary objective of the company is to
produce Newsprint, Printing and Writing paper using bagasse a sugarcane residue as the
primary raw material. The registered office of the company is situated at Gundy, Chennai.
The Online Integrated Information system (OIIS) a mini ERP package developed by CMC
ltd.., for TNPL integrates the flow of information from all the section of the company
covering Production, Materials, finance and Marketing etc.., Thus OIIS has greatly improved
information for faster and timely decision making for assured product quality. The automated
process control facilities ensure complaint free products at various stages upto the final
packing and dispatch.

By using bagasse as the primary raw material instead of wood. TNPL is saving deforestation
of about 30,000 acres of forestland every year. Due to the usage of bagasse the chemical

consumption in the pulp bleaching process is lower. TNPL’s effluents completely comply
4
with the norms set by Tamil Nadu Pollution Control Board. TNPL is adopting activated
sludge treatment system. Further the treated effluent water is being used to irrigate 1500 acres
of land around the factory. The farmers are cultivating cash crops such as sugarcane,
groundnut etc.., and using TNPL effluent water. TNPL has obtained the prestigious ISO
14001 certificates from RWTUV, Germany for successfully establishing and applying
environmental management system for development manufacture and supply of paper.

TNPL has installed a bio methanation plant to generate methane gas from the
effluent water and use it as a field as substitute for furnace oil in the lime kilin saving 10
KL of furnaceoil everyday.
THE VISION:

To be the market leader in the manufacture of eco-friendly world class papers

adoptinginnovative technologies.

THE MISSION:

1. Attain leadership in paper industry.

2. Promote the usage of Baggasse in the manufacturer of Newsprint and Printing
andWriting paper.
3. Minimize environmental impact and become an environment
friendlyorganization.

BOARD OF DIRECTORS

Rajeev Ranjan, I.A.S. (Chairman)

T.K. Ramachandran, I.A.S.(Managing

Director )Thiru. R .R . Bhandari (director)

Thiru. N. Kumaravelu (director)

TNPLCOMMITMENTS ON QUALITY

 Company committed to satisfy customers for the product, TNPL

develop, manufactureand supply with emphasis on.
 Customer requirements at competitive prices.
 Use of Eco-Friendly raw materials.
 Improve the quality of the paper to that of International standards.
 Become globally competitive in terms of cost, pricing and quality.
5
  Continuous process improvements. Involvements of all employees. Suppliers and dealers.

TNPLEXPORT NETWORK

Australia, Egypt, Greece, Indonesia, Jordan, Kenya, Malaysia, Myanmar, Nepal,

Nigeria, Philippines, Singapore, Sri Lanka, South- Africa, Taiwan, Turkey, U.A.E.., U.K.
Yemen.

6
 CHAPTER IV
ORGANIZATION CHART
ORGANIZATION CHART
MANAGING DIRECTOR

DEPUTY MANAGING DIRECTOR

CHIEF GENERA L MANAGER

GENERA L MANAGER

CHIEF GENERA L DIRECTOR DEPUTY GENEAL

MANAGER MANAGER
(Operation) (Finance) (Technical)

CHIEF GENERA L
GENERA L MANAGER MANAGER (Finance & Admin)
(Marketing)

CHIEF GENERA L MANAGER

(Marketing)

GENERA L MANAGER DEPUTY GENERA L

GENERA L MANAGER DEPUTY GENERA L MANAGER
GENERA L MANAGER
(Paper) (Production)
(HR) (Paper)
(m&l)

7
OBJECTIVES OF THE TRAINING

The main objective of this training is to equip us with practical knowledge of our
study, by studying the existing system of the organizational structure and to understand the
aspects of the various activities of the organization.

 To have thorough practical knowledge of the workers of the firm.

 To study the functions of various departments in the organization.

 To understand the organization structure of firm.

 To understand the process of the organization.

AWARDS AND ACCOLADES

In pursuit of excellence, TNPL has won many accolades. This is in recognition of its
continuous innovation and constant improvement in all spheres of its activity.

 Best paper Mill 2007-08

 Environment Protection – 2002

 Export Award – 2006-07

 Excellence in Cost Management – 2008

 Credit Rating by ICRA Ltd

 Safety Award – 2002

 Energy Award – 2001

 Best Corporate Citizen

 Innovative Project

 Green Rating

 Excellence in Corporate Governance – 2004

 The Energy and Resources Institute (TERI) Corporate Award – 2008

8
ACHIEVEMENTS OF TNPL
 The centre for science & economics, New Delhi has awarded TNPL “3 leaf
green rating”awarded in appreciation for its environmental management
system.

 Confederation of Indian industry has recognized the bio-machinat

ion projectimplementation by TNPL as an “innovative project”

 Achieved highest production and sales 230079 MT of paper. Production was higher
by33838 MT over previous year.

 Copier paper production highest at 37645 MT registered a growth of 34%

 Exported 38645 MT wood free uncoated papers.

 Received the special export award from CAPEXIL in recognition of outstanding
exportperformance, for the seventh consecutive time.

 Achieved “zero-stock” of finished goods at the end of financial year for the
sixteenthtime.

PRODUCTIONDEPARTMENT
Production is a sequence of technical processes requiring either directly or indirectly
the mental and physical skill of craftsmen and consists of changing the type, shape, size, and
properties of materials and ultimately converting them into more useful article. Production
means creation of utilities which factors include the activities or procurement and utilization
of production viz., manpower, material, machinery’s and buildings.

Production Department in TNPL headed by the General Manager and has the
following two major areas.

 Paper Machine

 Pulp Mill

The main task of this development is to achieve the target production with good
quality of Newsprint and Writing paper. Chief Managers, Deputy Managers, Engineers and
operators assist him.

9
PAPER MACHINE DETAILS

Paper m/c- 1 Paper M/C- 2

Beloit Wamseley J M Voith

Speed 700 mpm 700 mpm

Production 1, 05, 000 tpa 1, 25, 000 tpa

PULP MILL

The Company produces the following varieties of pulp to manufacture Newsprint,

printing and writing papers.

PULP MAKING PROCESS

PULPING is a process of separation of fibrous-mass from the raw materials. There are
Three types,

 MECHANICAL PULPING
 CHEMICAL PULPING
 SEMI CHEMICAL PULPING

For all these process wood is mainly used as raw material. In this process the
Undesirable components like sand, stone etc., can be removed.

10
A) MECHANICAL PULPING

It is a process in which wood pulp is ground well and mixed with steam. The
presence of heat softens the lignin and grinding process pulls the fiber out. This
process is not often used because the paper obtain from this are less strong. They are
mainly used for printing papers such as Newsprints, Telephone Directories.

B) CHEMICAL PULPING

The chemical pulping includes Soda pulping, Sulphate pulping and Sulfite
Pulping. The important one among these is kraft pulping.
Soda pulping process is carried out by treating the wood and chips with
caustic soda solution to fiber by cooking them in pressurized vessels. In Sulphate
pulping the wood chips is cooked with Sulfurous acid and salt of this acid. Sulphate
pulp is used I the manufacture of bond writing high grade book and other fine papers.

C) SEMI CHEMICAL PULPING

It is a process involving an essential chemical treatment followed by a

treatment in advanced mechanical fibering equipments. In this pulping process the
wood is treated with mild chemical to soften lignin to loosen the fibers.
It is also known as Sulphate process. It was invented by a French Chemist
named F.Dhal in Germany in 1884. In this process wood chips and cooking liquor is
heated. Digesters for about 90 minutes at 701-173c. The cooking liquor is aqueous
solution NaoH, Na2s. The other cooking liquor is Na2Co3, Na2So4. Thiosulphate and
Polysulphide which are present with them in a little amount.

11
 CHAPTER IV
FUNCTIONAL DEPARTMENTS
QUALITY CONTROL DEPARTMENT

The quality control function in many paper mills is now undergoing with some
changes. The old approach to quality consisted of setting up of a quality control department,
making spot checks on incoming material, alone end of the plant performing some in process
tests and finally conducting evaluation of the finished product. Some statistical analysis was
included if such specialized talent was available. The competitive market of the future will
demand much more.

In progressive mill the classical quality control function just described is beginning to
be replaced by the concept of total quality management. This involves the orderly co-
ordination of all functions that relate to product quality even to seemingly unrelated areas
such as purchasing, engineering and accounting shipping and warehousing. If starts with a
management commitment to a total quality effort that impacts every phase of the company.

The function of the quality control department is to measure quality keep the score
and measure the performance. The responsibility for quality lies with everyone in the
production system.

FUNCTIONS OF QUALITY CONTROLDEPARTMENT

 Testing the ongoing product for defects/deviation and informing production

department for taking corrective steps.
 Certification of output and maintaining parent roll history for future
analysis of products, companies etc.
 Inspection of joints and conducting “Operator- Wise Reel Joint Performance
Tests”.
 Inspection of finisher ’s performance & reporting.

PROCESS CONTROL COMPUTER REPORTING SYSTEM:

A computer scan of ongoing product i.e. paper is continuously taken in the paper
machine cross direction and automatically recorded for the following reports.

12
 1) Parents roll quality report highlighting GSM moisture and caliper.
2) Grade Report
3) Profile Report
4) Production, Run Time and Loss Report
5) Day Report

ROLL OF QUALITY CONTROL DEPARTMENT IN COMPLAINTS AND PRODUCT

DEVELOPMENT:

1) Visiting the customer for complaints investigation.

2) Analyzing the complaints and advising the production department for quality
improvement.

3) Attending to product trails at frequent intervals, arranged by the marketing

department toget first-hand knowledge about their product and its performance
of competitor-product.

MARKETING DEPARTMENT

The marketing functions are done at corporate office in Chennai and the factory
at kagithapuram. The company has branch offices at Bangalore, Calcutta, Delhi, and
Mumbai. Eachbranch office has its own go down and is functionated by the company. It also
operates in place like Cochin, Luck now, and Cut tack, which are not maintained by the
company. The marketing is headed by the director (Finance) the marketing operations are
comprised.

There is a good demand for the company’s products, despite the premium prices.
Quality of both Newsprint & printing & writing paper are comparable to imported products
prices much lower.

13
COMPETITORS FORTNPL

 JK
 ITC Bhatrachalam
 SPB
 Bathravathy Paper Mills
 Ballarpur Industries
 SPB Ltd.
 Sirpur Papers

FUNCTIONS OF MARKETING DEPARTMENT IN TNPL

The marketing functions start from Madras Corporate office and the factory and
pugalur. The company has branch office at Calcutta, Delhi, Bombay, Cuttak, pune,
Bangalore, Cochin, Chandigargh, Visagapatnam, Jaipur. Each branch office has the godown
and is functioned by the company. The marketing department is headed by the Director
finance. He assists the day-to-day affairs at the corporate office by the manager marketing,
who in terms assisted by senior sales officers and sales assistants. The site office is assisted
by the chief manager marketing.

MARKETING PRODUCTS OF TNPL

OUR PRODUCTS

TNPL offers high-quality surface sized and non-surface sized paper to suit the
needs of modern high speed printing machines. TNPL's cutting edge technology backed by
experienced professionals ensures quality products to customers. TNPL’s manufacturing
processes are equipped with state-of-the-art control systems to maintain critical quality
parameters on line. The

14
paper produced by TNPL is eco- friendly as the pulp is manufactured out of renewable raw
material and is subjected to Elemental Chlorine Free (ECF) bleaching. As the paper is acid
free, it has a longer colour stability and enhanced permanency in terms of strength
characteristics.

TNPL caters to the requirements of multifunctional printing processes like sheet-

fed, web offset, and digital printers. The paper reels have uniform profile with strength
properties to cope even with high speed machines. TNPL manufactures Printing and Writing
Papers in substances ranging from 50 GSM to 90 GSM.

1. TNPL Ultra White Maplitho

2. TNPL Elegant Mapilitho
3. Hi-Tech Maplitho
4. TNPL Maplitho
5. Radiant Printing
6. Commander
7. Hardbound Notebook
8. TNPL Offset Printing
9. Cream wove
10. Copy Crown
11. TNPL Copier
12. Students' Favourites
13. Super Print Maplitho
14. Perfect Copier
15. Ace Marvel

15
EXPORTS

TNPL exports its finished products to 17 countries. Despite severe competition and
only a gradual upward movement in the international prices. TNPL has achieved
phenomenal growth in the area of exports. TNPL has broad based the exports and achieved
the highest ever exports of 25262 Mts valued at Rs 77.40 against the 18760 Mts of wood free
of paper valued at Rs 47.77crores exported in the previous year.

Being an ISO 9001 accredited company, TNPL’s efforts have been oriented towards
developing new products to suit specific customer and specific endues. This ISO 9001 quality
assurance procedure ensures consistent quality and assures in carrying out timely corrective
action.

Exporting countries are:

Australia Kenya Philippines Taiwan

Egypt Malaysia Singapore Turkey

Greece Myanmar Sri Lanka U.A.E

Indonesia Nepal Sudan U.K

TNPL is having marketing offices at the major cities of the country to regulate the
marketing activities. Regular customer meets are arranged for continuous customer feedback
corrective action.

16
 During 2004- 2005 the company has sold 7708 tonnes of Newsprint and 1, 93,532
tonnes of printing & writing papers. Of this, 41264 tonnes of printing & writing papers
exported valuing Rs. 127.68 cores. The exports recorded a growth of 37% in quantitative
terms and 47% in value terms during the year 2004-2005 compared the previous year. Thus
TNPL recorded now peak in Exports during 2004-2005.

The company has achieved all time highest production of 1, 96.240 MT and all times
highest sales of 2, 01,279 MT during the year 2004-2005.

Symbolic of TNPL commitment to the environment, the World Wide Fund for nature
(WWF) has entered into a pact with TNPL to use the ‘panda’ logo in TNPL branded products.

EXCISE DUTY

It is a kind of tax collected by central Government on the production. Applicable Excise

duty is 16% for printing & writing paper. Newsprint is exempted from excise duty. There is
no excise duty for export sales and sock branch sales.

17
HUMAN RESOURCE DEPARTMENT
In TNPL they are having the good human resource department and this department
controlling the entire workforce of the employees. So we are going to see the major activities
of this department.

The work of a personnel department deals with procuring, hiring, training, placement,
utilizing and maintaining an effective work force that will help in the accomplishment of the
firms’ goals. The responsibility of good personnel administration rests on every supervisor
and manager in the organization.

PERSONNELADMINISTRATION

Personnel Administration is a method of developing the capabilities of the employees

in the factory so that they get maximum satisfaction out of their work and give their best
efforts to the organization so the organization also gets the benefits indirectly.

PERSONNELAND ADMINISTRATION IN TNPL

Functions:
1. HR department main function of all the organization is recruitment of employees,
staffs,workers, etc.,

2. After the recruitment the company has to provide the training to the selected candidates
andproviding the good working environment to them.

3. To maintaining the records and files of each staff and workers and follow up in
mattersconcerned with pay increase, promotional activities etc.,
4. To maintain proper base on with the accounts department regarding payment of salary,
wagesetc., by giving proper information.

5. By keeping the proper records about the employees it will provide the
information’s regardingemployees it is used to solve if any legal problems.

6. To enrich the employees co-ordination among the employees.

18
The Personnel Department in TNPL is mainly consists of following:

 Establishment
 Industrial relations
 Human Resources and Development
1. Establishment

Establishment is that part of personnel and administration management process which is

primarily concerned with the human constituents of an organization. The following functions
arecomes under the establishment.

 Recruitment  Promotion
 Selection  Increment
 Induction  Bonus
 Training  Employment
a. Recruitment

Employee’s recruitment is the very important process in the organization. So every

organization has to recruit and retire the employees. Before recruitment, the department has
to make detailed study and determine the activities of the department. If there is any vacancy,
the company has to give the advertisement or the company can inform the employment
exchange.

b. Selection

Selection of the employees made through oral or written test it depends upon job
requirements and skills necessary for the company. After the satisfaction of the HR
department the candidate can get the appointment.

c. Induction

It is conduct after the candidate selected in the interview or after getting the appointment
order. Before joining into the job all candidates have to attend the medical examination. After
some certificate verification formalities are the over, the HR trainer will provide the details
aboutthe organization and nature of the job which he is going engage, and introducing their
department heads.

19
d. Training

Training is the important aspect in all kinds of jobs. After the appointment of the
candidates they have to get the training regarding their respective department works it will
take normally two years, during this training period the candidates can get stipend.

e. Promotion

Promotion is one of the welfare activities of the HR department. Without having any
promotion the employee cannot get the job satisfaction, the promotional activities will
enhance the output of the company. It will provide the unions and management under the
industrial dispute Act, with regard to officers, promotion will be done as per the policy of the
management.

f. Increment

All the company’s regular employees are having the eligible to get the yearly increments.
Theincrement will vary depends upon the posting.

g. Bonus

Every year bonus will be paid to the employees of the festival of Diwali and Pongal. For
executives and workman they will get 20% as bonus and 35 days wages as a bonus are paid
subject to ceiling of maximum of Rs. 10,000.

h. Employment

During the course of the training there are 1820 plus employees are on permanent basis
are onroll, of which 1000 are workmen. In addition to this, contract labours around 1600 are
also there. In total around 3420 employees are working.

2. Industrial Relation

The word ‘industrial relation’ denotes the good relationship between management,
employees and Government in any industry. In TNPL they are maintaining the cordial
relationship with their employees. The directors of the company placing the valuable
contribution made by the employees of the company to the performance and growth of the
factory.

20
3. Human Resource Development

HRD must concentrate on the development of the overall organization. It has to improve
the organization diagnostic and problem solving capabilities and make the organization more
effective one. HRD in TNPL mainly focus on Health, Safety and Welfare measures.

a. Health

TNPL provides the health care to its employees and their family members. They are
having various schemes for their employees which is they needed.

TNPL has various medical assistance schemes of its employees and dependants. In
addition they are providing the First Aid is also maintained in the factory. TNPL bearing 50%
medical expenses for the employees if they admitted 24 hours in the hospital.

b. Safety

Safety is the foremost one in the factory without safety the employee may get fear to
work,but in TNPL is not like that. The factory is providing the clearly defined safety policy.
The safety policy specifies in detail the responsibility for implementation of safety measures,
prevention of personal injury, accident reporting system.

All safety reporting systems, testing procedures, inspection procedures are brought under
ISO9001-1994 documentation.

c. Welfare Measures

TNPL Welfare Measures are divided into two types:

1. Statutory Welfare

MeasuresCanteen facility:

In TNPL they are having good industrial canteen as per the requirement and the needs of
theworkmen and officers. In addition they are maintaining two types of canteen.

 Employees canteen
 Workmen canteen

21
Gratuity:

Gratuity is paid for staffs and workmen as per the Gratuity Payment Act. For officers
gratuityis paid as the service rules of the company.

Leave:

In TNPL all the permanent employees are getting three different types of leaves. They
areexplained in the following table.

 Casual leave
 Sick leave
 Privilege leaves
 Apart from these above leaves, the company is providing 9 days as national
andfestival holidays.
Leave Schedule:

S.No. Types of Leave Officers Staffs Workmen

1. Casual Leave 10 days 12 days 12 days
2. Sick Leave 10 days 8 days 8 days
3. Privilege Leave 30 days 30 days 1 day for every
20 days worked
4. National festival 9 days per year 9 days per year 9 days per year

TNPL providing some other facilities to their employees such as:

 Lunch rooms  First Aid Applications

 Rest rooms  Safety facilities for storing and
 Provident fund drying cloths
 Toilets  Sitting facility
 Shelters  Purified water facility.

22
2. Non-Statutory welfare

measures Uniforms:

In TNPL the permanent employees are only wearing the blue color uniform. Two pairs of
Terri cotton uniform are being issued to all the permanent employees. It is used to identify
the employees from the contract labors.

Shoes:

In TNPL employees are getting industrial type of Bata Safety shoes is being issued to all
employees including contract labours with three pairs of Nylon socks. It will protect the feet
of the employees.

Identity Badge

Identity badge has been issued to all employees.

Medical Assistance

TNPL is providing leave with wages for a period of six months, pay for hospitalization
Charges for employees, who suffer from certain specific chronic illness.

First- Aid Medical centre

TNPL has a good first aid medical with one male medical officer, one female medica l
officer, one nurse and two dressers. The first aid medical centre is rendering the medical
assistance to the colony residents besides rendering assistance to the accident cases to the
employees.

TNPL School

TNPL is providing the matriculation school where about more than 1700 children are
studying. In this school all employees can join their children and also the outsider can join in
this school.

TNPL Housing Colony

The factory maintains a well laid housing with around 702 houses where essential
employees are given accommodation on nominal basis. The employees those who are
coming more than 30

23
km from the factory those employees can get quarter’s facilities. TNPL Colony has 24
hours power supply.

Recreational Facilities

The following clubs are functioning in the TNPL housing colony, which arranges for
regular cultural programmers.

 TNPL study centre  Personal Accident Policy

 TNPL recreation club for workman  Group Insurance Scheme.
 TNPL ladies club for officer’s wives.  Bachelor’s Hostel.
 TNPL ladies recreation club for
 Staff mess.
employees wives for workmen and
 Housing Loan.
staff.
 Labour Welfare Centre.
Shift Timings

A- Shift from 6.00 AM to 2.00 PM

B- Shift from 2.00 PM to 10.00 PM

C- Shift from 8.00 PM to 4.00 AM

G- Shift from 8.30 AM to 5.30 PM

24
FINANCE DEPARTMENT

Account department is the main department in the company. Various types of accounts
are maintained in the department. All the expenditure made and all the income gained in done
through this department. The department is divided in to various sections as follows.

FUNCTIONS OF ACCOUNTS DEPARTMENT

 To maintain all the financial records.

 To maintain the books of accounts relating to sales, purchase & all other financial
transactions.
 The book of accounts maintained by the company is
a) Cash book f) Purchase day book
b) Bank book g) General ledger
c) Debtor’s book h) Journal book
d) Sales day book i) Fixed asset ledger
e) Stores ledger

Corporate office finance & accounts functions:

 The corporate office finance and accounts department reforms the following functions.

 The finance & accounts department arranges term loans from the (DB) World Bank
IFCIand other commercial banks.

25
  Arranges for working capital loan (cash credit)

 The company working capital limit is 70 Crores from contortion banks consisting of
Andhra Bank, Canara Bank, Indian Bank & Indian Overseas Bank, K.V.Bank,
Syndicate Bank of Patiala, State Bank of India.

BILL PASSING OR ESTABLISHMENT

The finance departments of corporate office prepare pay roll and disburse the salary
and other allowances to employees at corporate and all branches office.

The accounts department’s another function is to compile all accounting entry prepare
trial balance, profit and loss account and balance sheet site office accounts will be merged
with corporate office final accounts once entry quarter and at the year end to publish the
results in the newspaper as per SEBI’S guideline.

Besides, the corporate account department is working the opening of letter of credit
(LC)for major imports like coal, pluged.

BILL PASSING SECTION

Accounts Department receives the bills of invoice from supplies vendors through
materials of user department. The following types of bills are received at accounts
department.

 Civil, repairs & maintenance bills.

 Chemicals & packing materials.
 General stores, spares.
 Labour bills.
 Transport raw materials & finished goods.
In TNPL while processing bills for payment, bills section takes various control
measures in order to make correct payment to the parties.

General stores, Chemicals & Packing materials for making payments to vendor the
following documents are verified.

 Bills or invoice received from vendor

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D) Miscellaneous Bills

The miscellaneous works bills duly certified by the respective user department and are
received by work order the same process for payment.

MATERIALS ACCOUNTING SECTION

The material accounting section is maintaining the stock ledger with records and bills of
raw materials, chemicals and coal. The receipt and issue of materials is accounted by the
section. The material accounting section is to be prepared stocks on monthly basis and it
occurs with financialrecords.

FINANCE SECTION
Finance section arranges the funds from corporate office: cash is paid only to employees
for travel advance. For all other payments, the company is issuing cheque only finance
section receives the bank payments vouchers from various sections in account department.
Based on duedate of bills, every day finance section will prepare funds requirements and get
the requiredfunds from corporate office. After receipt of funds, finance section will prepare
the cheque and sent foe dispatch to the parties.

COMPILICATION SECTION

Complication section receives the journal vouchers from various sections in the
accounts department. After ensuring that all vouchers are received and updates in the system.
Compilation section processes the above vouchers in the system. After processing it takes
Trial Balance Profit& Loss Account, general ledger & party ledgers.

COSTINGSECTION:

Cost accounting section is preparing the cost statement from the following.

VARIABLE COST

Process costing system is applied. The two major process involved are

 Pulp making  Paper making

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The service function inter-alia include the following


Water  Steam Generation 
Power Generation
Overheads

The salaries and wages and repairs and maintenance are recorded cost centre wise. The
common expenses in the above heads were grouped as works over head and distributed to
different production cost centres based on respective cost drivers as detailed bellow.

EXPENDITURE BASIS
Indirect salaries & wages Direct salaries & wages
Insurance Gross block
Repairs & maintenance Gross block
Administrative Overheads/Interest Production

Depreciation

When the fixed assets are capitalized cost centre is assigned. Upon this cost centre wise
deprecation is recorded. The deprecation on common assets to the different cost centres is
apportioned on the basis of Gross Block of the respective cost centres.

The system is designed in accordance with the requirements of section 209 (1) (d) of
companies act, and it is adequate to determine correctly the cost of production of the product.

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 CHAPTER VI

SWOC ANALYSIS

INTRODUCTION

SWOC analysis is a strategic planning method used to research

external and internal factors which affect company success and growth. Firms use
SWOC analysis to determine the strengths, weaknesses, opportunities, and
challenges of their firm, products, and competition.

SWOC analysis is relevant to SWOT analysis. SWOT examines

strengths, weaknesses, and opportunities. But it focuses on threats rather than
challenges. The two are similar but they do have their differences, which is why
firms may choose to use SWOC or SWOT.

Contents:

 Strengths
 Weaknesses
 Opportunities
 Challenges

How to use SWOC analysis

When beginning a SWOC analysis of a product or firm, you

must go through each section individually. Starting with…

Strengths

Strengths are features which benefit the company, such as

product sales. For example, sales of Product X is growing 3% each month. But

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Product Z is seeing a 3% monthly decline. In this case, Product X, which brings
in more revenue, is where the firm should focus their efforts to continue profit
growth.

Strengths can also be more abstract. If you’ve decided to build a

product because you know you can offer it cheaper than your competitor, this is
an overall strength of the company. Or if you have records of better customer
service via positive reviews online, this is a strength you can use to your
advantage. Strengths can be documented through statistics, customer service
reviews, and surveys.

Weaknesses

The next step is noticing weaknesses. Weaknesses cause a

company to struggle. For example, if you’ve decided to target a younger audience
but your packaging is still dedicated to senior citizens, the new consumer base will
struggle to connect to the product. This will show in reports, and cause an internal
struggle within the company.

Weaknesses need to be documented and acknowledged to

handle them promptly before it spreads and leads to overall destruction.

Opportunities

Opportunities are often external. They provide ways for firms to

grow successfully. For example, a digital marketing agency helps a client develop
an effective email marketing strategy. The agency has been thinking of doing
graphic design so they offer a reduced fee to re-do the existing client’s logo. This
is an opportunity for the agency to develop a new section of their business
without having to devise a marketing plan because they can reach out to existing
clients.

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Being open to opportunities, knowing when to look for them, and how to act on
them can boost a firm’s success. Documenting past opportunities can help create
a plan on how to capitalize future opportunities.

Challenges

The final step in SWOC analysis is acknowledging

challenges. This is how SWOC and SWOT analysis differ because SWOT
analysis focuses on threats.

Challenges are similar to threats but have the chance of

being overcome. Threats have the potential to damage a firm, but challenges
often already exist and need to be handled appropriately.

This step is crucial. If you’ve already examined the

strengths, weaknesses, and opportunities but skip assessing challenges, you may
be on the path to failure. Challenges can greatly undermine any progress you’ve
made, so by ignoring this step, you’ve opened yourself up to potential failure.

CONCLUSION

This summer Internship Training, secured me a deep practical & theoretical knowledge
about the functions of various departments of TNPL. It was very useful to gain knowledge
about the various departments and its managerial functions. It gave me an opportunity to
know how the employees were trained and how they benefited through their HR policies.

The company procedures were well understood, relating to secretarial work,

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accounting procedures, complete production process and use of marketing channels for
distribution.

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`

BIBLOGRAPHY:

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Maheswari .S.N Management Accounting, Sultan chand and sons publishers 23, Dayagni New

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Prasanna Chandra, Financial Management, Tata Mc graw –hill publishing company ltd. Fourth
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Dr.Ramachandran .R Management Accounting, Sriram Publication, Trichy 1994.

Gupta, Shashi .K & Sharma, R.K .2003, Managemnt Accounting, Kalyani Publishers, Delhi.

Gupta Shash, K & Mehra, Arun.2004, Financial Analysis and reporting, Kalyani publishers,

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Groppelli, Angelico A.; Ehsan Nikbakht, Finance, 4th ed.Barron’s Educational Series, Inc..pp.433.
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Williams, Jan R.: Susan.F.Haka, Mart.S.bettner, JosephV, Carcello(2008).Financial &

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