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ORGANISATION STUDY REPORT ON

“KELTRON COMPONENT COMPLEX LIMITED KANNUR”

Submitted in partial fulfillment of the requirement for the Degree of

Master of Business Administration


OF MAHATHMA GANDHI UNIVERSITY, KOTTAYAM

SUBMITTED BY

SRUTHISHA P
REGISTER NO:100979

UNDER THE GUIDENCE OF

Ms. NAVYA J MURICKEN


ASS. PROFESSOR

MARTHOMA SCHOOL OF MANAGEMENT STUDIES

Edachira, Kakkanad, Kochi-682030


May 2018
DECLARATION

I Sruthisha P 2nd semester student of Marthoma school of Management studies


Kakkanad, Hereby declared that this “ORGANISATIONAL STUDY OF
KEMULTRON COMPONENT COMPLEX LIMITED at Kannur” is based on the

Original study conducted by me under the guidance of Ms. Navya J Muricken,


Assistant professor, MSMS in a partial fulfillment of the required for the award of
The Post Graduate degree of the MG University.
I also declared that this study is original work done by me and the same has not
been submitted earlier either to the university or to any other institution for
fulfillment of the requirement of a college of study or any other purpose.

Date: 20-05-2018 SRUTHISHA P


ACKNOWLEDGEMENT

First of all, I thank God, and I consider it as a moment of great delight to express
my straight and obliged gratefulness to everyone.
With great respect, I express my sincere thanks to Dr. Anita Mathew, Principal,
Marthoma School of Management studies for having given me the permission to
undertake the organization study.
I express my sincere gratitude to Keltron group for the co-operation in making this
study as a successful one and for furnishing more information to take the study at
KELTRON.
I wish to place my heart full thanks to my guide and advisor Ms. Navya J
Muricken for her guidance and sincere effort.
Last but not least I would like to express my deep gratitude to my beloved parents,
Dear and near ones and all my friends who have supported, encouraged and helped
me in completion of the study.

Date: 20-05-2018 SRUTHISHA P


TABLE OF CONTENT
Serial No: Title Page No:

Chapter 1 INTRODUCTION 3- 8

Chapter 2 INDUSTRIAL PROFILE 9-16

Chapter 3 COMPANY PROFILE 17-21

Chapter 4 PRODUCT PROFILE 22-32


Chapter 5 DEPARTMENTS 33-86
FINANCE DEPARTMENT 35-41
HUMAN RESOURCE & ADMINISTRATION 42-51
DEPARTMENT
MARKETING DEPARTMENT 52-57

PRODUCTION DEPARTMENT 58-61

PLANNING DEPARTMENT 62-64

RESEARCH &DEVELOPMENT DEPARTMENT 65-68


PLANT ENGINEERING DEPARTMENT 69-71

CALIBERATION DEPARTMENT 72-74

QUALITY ASSURANCE DEPARTMENT 75-77


ELECTRONIC DATA PROCESSING DEPARTMENT 78-80

MATERIAL DEPARTMENT 81-81

PURCHASE DEPARTMENT 81-86

Chapter 6 SWOT ANALYSIS 87-88


Chapter 7 FINDINGS, SUGGESTIONS& CONCLUSION 90-92

Chapter 8 BIBLIOGRAPHY 93-93


CHAPTER 1
INTRODUCTION
INTRODUCTION

As a part of our MBA curriculum, organization study is the area where our
theoretical knowledge under study with an organization to find out its overall working, learn
about origin, growth and development of the company, understand and analyses about the quality
policy of the organization and also of the role of each department in the organization dealing
industrial products and also of the working culture of the executive and the workers.
Organization is a social unit of people that is structured and managed to meet a need or to pursue
collective goals. All organizations have a management structure that determines relationships
between the different activities and the members, and subdivides and assigns roles,
responsibilities, and authority to carry out different tasks. Organizations are open systems--they
affect and are affected by their environment.

The organization study at Keltron Component Complex Limited (KCCL), Kannur has provided
me with information of various aspects and has been a valuable help and assistance to me.
Keltron is India’s first and the largest electronics corporation in the State sector. Keltron has
been a catalyst in making electronics work in almost every aspect of our daily life, since1973. It
is India’s leading capacitor manufacturing company. It offers the widest range of capacitors
covering various types of aluminum electrolytic capacitors, AC motor start capacitors, motor run
capacitors and power factor correction (PFC) capacitors.
SIGNIFICANCE OF THE STUDY

Management principles can be taught in class rooms but managerial skills can be
developed in an individual only. When he is trained so. As job are rare and lots of people are
equally qualified what makes the student different is his familiarity with corporate practices,
processes and this study is also attempt to make the trainee familiar with a public sector
manufacturing company.

OBJECTIVE OF THE STUDY

 To know the Organizational structure of the Company


 To know the functions of various Departments such as Marketing, Finance,
Production, Human Resource Management, etc.
 Analyze the overall performance of the company.
 To know how the all departments are coordinated with each other.
 To gain practical knowledge about the functioning of various departments of the
organization.
 Understand strength and weakness of the company.

SCOPE OF THE STUDY


The study is intended provide managerial insight to a management student. If will
enable him to take up responsibilities of a manager at ease and provide him more confidence.
The scope of the study is confined to a few selected departments and their functions. The trainee
may also get a feel about how business executives operate in their work settings.
RESEARCH METHODOLOGY

Research methodology is a systematic and scientific description of how the study


have been carried out scientifically. It is a way solving the research problem, it gives a clear idea
about the research conducted. Research methodology refers to the various sequential to be
adopted by a researcher in study a problem with certain object in view.

SOURCE OF DATA

Data are refers to information or fact however it also includes description facts non
numbered information qualitative and quantitative information.

Data could be broadly classified as:

 Primary data
 Secondary data

PRIMARY DATA

Primary data are those data which are collected first hand and thus happened to be in original
character. The primary data includes the data by questionnaire, by observing, by visiting and by
interviews with the company personnel respective levels of management and departments.

 From the managers


 From supervisors
 From the workers
SECONDARY DATA

Secondary data are refers to the information of facts already collection and which have
already been passed through the statistical process.

 Annual report
 Business journals

 Magazines and broachers


 Internet

LIMITATION OF THE STUDY

 Lack of time to undertake detailed study and analysis


 More talks with the Top officials of the company were not possible due to their busy
schedule.
 Both managers and employees were not ready to fully reveal the data required for the
study and the document of the company is not open for the public scrutiny.
 Lack of availability of secondary data from published journals and reports.
CHAPTER 2
INDUSTRIAL PROFILE
INDUSTRIAL PROFILE

An electronic component is any physical entity in an electronic system used to effect


the electrons or their associated fields in a desired manner consist with the intended function
of the electronic system. Electronics play a vital role in the economic and social development of
a country, especially the liberalization policy followed by the government, has enabled the
development of electronic industries in our country.

The contribution made by Keltron to a national electronics production is very significant.


Year after year Keltron’s share to national production is declining. The reason may be due to
existences of high wage system, outdated technology and Government policy, the main objective
of Keltron was to set up Electronic Industrial unit all over Kerala. Electronics occupy a key
position in modern science and technology. It has a vital role to play in the field of automatic
energy education, agricultural and employment generation.

Components are generally intended to be connected together, usually by


being soldered to a printed circuit board(PCB), to create an electroniccircuit with a particular
function ( for example an amplifier, radio receiver,
or oscillator). Components may be packed singly or in more complex groups as integrated
circuits. Some common electronic components are capacitors, resistors, diodes, transistors etc.

A capacitor is a device capable of storing charge in a circuit, and typically consists of


two metal plates separated by an insulator, called a dielectric Capacitance is directly proportional
to the area of the plates and the dielectric constant of the insulator and is inversely proportional
to the distance between the plates." Capacitors can store charges from voltage sources for a wide
range of time, to be released as needed. The classification of capacitor types by material such
as paper, ceramic, or tantalum refers to the insulating dielectric. Electronic capacitors are part of
a class of electronic components called passive components. They differ from active
components, such as vacuum tubes and transistors, in that they can neither distinguish voltage
polarity nor amplify a signal.
Early capacitors were also known as condensers, a term that is still occasionally used today.
The term was first used for this purpose by Alessandro Volta in 1782, with reference to the
devices ability to store a higher density of electric charge than a normal isolated conductor.

Following are some of the units, which manufacture electrolytic capacitors.

 Kerala State Electronic Development Corporation ltd


 Meghalaya Industrial Development Corporation Ltd
 Navabharath enterprises, Hyderabad
 Pieco Electronics and Electronicals Bombay
 Rescon Manufacturing Pvt.Ltd , Pune
 Sab Electronics Devices, Sahibabad.

WORLD SCENARIO

The worldwide electrical and electronics industry is experiencing phenomenal and remarkable
changes these days. The worldwide electronics industry is distinguished by fast technological
advances and has grown rapidly than most other industries over the past 30 years. Globally,
during the early 2000s, end-users of passive electronic components like capacitors² namely
original equipment manufacturers²were applying continuous pressure on the industry to lower
prices. This had a devastating impact on profitability, as many capacitor manufacturers were
forced to produce components at or below the cost of production. In addition, the industry was
forced to contend with a generally weak economic climate, heightened competition from the
likes of Asia, and downturns in leading end markets like telecommunications equipment and
computers. These negative conditions led to workforce reductions, consolidation, plant closures,
and a reduction in overall capital spending and production capacity.
INDIAN ELECTRONIC INDUSTRY

The electronic industry in India constitutes just 0.7 % of the global electronic industry.
Hence it is miniscule by international comparison. However the demand in the Indian market is
growing rapidly and investments are flowing in to augment manufacturing capacity. India
however remains a major importer of electronic materials, components and finished equipment
amounting to over US$26 Billion in 2009. This is not a desirable situation and local
manufacturing has to keep pace with growing local demand.

The electrical industry has been showing signs of recovery after poor performance in the
recent years. The domestic electrical industry, which includes equipment for generation,
transmission, distribution and use of power in industrial units, constitutes a major part of the
electrical products.

The growth of the industry is directly related to the development of power generation
and distribution. India’s generation capacity of 2,300 MW in 1950 expanded to over 116,500
MW including non-utilities at the end 2000-01. The total installed capacity of electric power
generation further increased to 141,080 MW in 2007-08 (up to January 2008) compared to a
capacity of 128000 MW during the same period in 2006-07. The eleventh plan has targeted a
capacity addition of 78,570 MW.

The five years (2007-2012) may be the best of times for power equipment makers with
the power sector on an expansion spree. With order book growth expanding over the last three
years is good chance that this will continue. Close to 82%of the planned generation capacity for
the tenth plan was either implemented or was in the process of being implemented. Even
assuming a 70%implimentation ratio for the eleventh plan, close 55,000 MW will be added. Five
ultra-mega power projects, totaling 20,000 MW are coming up 2008.
Major players in electrical equipment segment are ABB, BHEL, BHEL Power solution,
Havel’s India, Kirloskar Electric, Crompton Greaves and suzion Energy. According to the power
ministry, the power sector has tied up Rs. 2,240 Billion worth of investment to build power
plants with 70,000 MW capacities in the next three years.

ELECTRONIC WORLD MARKET PRODUCTS

‘Faster, Better and Cheaper’ is the slogan that drives today’s electronic industry.
Consumers are buying goods at a faster rate than the past. Electronic industry now follows the
slogan ‘Innovate or Perish. Thus we can see number of novel and modified products in the
market today.

Electronics development has not been steady one it is cyclic in nature. There is much
fluctuation in demand and supply. But since future belongs to the Electronic industry as for it is
providing us compact, simple and innovative products the demand for the electronic devices can
be steadied after some time. Keltron is the sole manufacturing unit of capacitors n Kerala.

As per the information available, all the major units of capacitors are working well. In
fact, some of the major units have taken effective steps for their existing units. The small scale
industries are however facing some problems. The major problem they are facing is the non-
availability of indigenous good quality raw materials. The organized sector is using 90% to 98%
imported raw materials.

The leading Asian products of AEC are as follows,

Japan

 Nippon Chemi-Con
 Nichicon
 Elna
 Shine EL, Tsushin Kogya
 Hitachi Condenser
 ToshinKobyo
South Korea

 Korea Elna
 Samhwa Electronics
 Samsung
 Dong Sung

Taiwan

 Kaimei Electronics
 Yeonghong

The basic technology for manufacturing of Aluminum Electrolytic Capacitors has


changed a little since the first high performance Aluminum Electrolytic Capacitors using formed
and etching aluminum foils was developed in 1930’s.

However, over the years, especially with the advent of modern equipment utilizing integrated
circuits and with the demand imposed by improved and consistence performance over extended
period of time, substantial adoption and process improvement have been made.

The leading overseas manufactures to the following development are paying maximum attention

1. Improved material and their performance


2. Automation
3. Reliability and quality assurance
4. Low ESR
5. Higher temperature capability
6. Miniaturization
Basic technology is to of a fairly high order. The manufacture of EC’s in the country is being
more or less led by three or four large units which also serve as the repository of basic
technology, some acquired through foreign collaboration and some by other means such as
through drawing/designs and diffusion of skilled personnel. The small sized units squeezed out
of the competition arising from both foreign and domestic companies.

MARKET TREND IN ALUMINIUM ELECTROLYTIC CAPACITORS INDUSTRY

The primary market for aluminum Electrolytic Capacitors remains the consumer himself.
Electronics with Asian pacific the largest region, the area benefiting most from the move by
Japanese manufactures to locate consumer electronics production offshore and the strong growth
in the indigenous manufacturing base. Flat panel displays, digital cameras and automotive will
drive the growth.

A number of new markets are emerging as performance improves. Axial leaded aluminum
capacitors are now viewed as a nature technology with the manufactures discontinuing
production from base metal multilayer ceramic, development in super specially applications

The reason indigenous products increased day by day leading to an increase in demand. The gap
here is met by imports. Also the import duty is supposed to be brought down as per the WTO
agreement. As such the market prices are bound to fall further even while the demand increase.
Thus even with complexities Electronic Industry has a bright future ahead.

INDIAN SCENARIO

The size of Indian market for capacitors is estimated to be around Rs.1000 crore. During the last
few years capacitors market has posted a healthy growth of 10% annually. According to a
Market survey the annual requirement of all kinds of capacitors in India has been estimated at
1500 million pieces. Ike any other electrical equipment market, capacitor market also
characterized by the co-existence of both organized and unorganized players. However, it is
more fragmented with around 25000 capacitor players operating in the country.
Due to economic recession and subsequent global meltdown, demand for capacitors too has
adversely affected. All the major user industries like automobile, cement and steel were
adversely affected and also demand for the consumer durables like air conditioners and
refrigerators moved southwards. As a result capacitors market encountered sluggish demand.
To cop up with the slackness in demand, many well-known manufactures have reduced the
prices of their products. I Indian capacitor industry is dependent on imports for some of its raw
materials. Domestic manufactures complain about the aberration in duty structure which is
hampering the duty.
CHAPTER 3
COMPANY PROFILE
COMPANY PROFILE

Keltron Component Complex Ltd (KCCL)

Keltron Component Complex Ltd (KCCL) was incorporated on 8th October 1974 as an
associated company of Kerala State Electronics Development Corporation Limited. A plant for
manufacture of 18 million piece if aluminum electrolytic capacitor was established in
collaboration with NV Sprague Electromagnet, was subsidiary of Sprague electric company,
USA. The company went in to commercial production in 1978. The expansion of capacitor plant
was undertaken in a phased manner to 55 million PC’s by 1984-85 and 15 million pieces by
1999-91. The company became a subsidiary of KSEDC on 28th August 1986. The KCCL has grown
and now is the biggest manufacturer of aluminum Electrolytic capacitors in India. And it also
produces other passive electronic components including Resistors and Crystals.

Company’s production capacities were enhanced during 1985-90 to enhance the capacity to
150 million capacitors per annum. During the year 2009-10, the three sister concern of
KELTRON, viz. Keltron Crystals Ltd, Keltron Resistors Ltd and Keltron Magnetics Ltd were
merged in to KCCL and in working as a single entity manufacturing aluminum Electrolytic
capacitors, Metalized polypropylene Capacitors , Carbon and Metal film Resistors and piezo –
electric Quartz Crystals.

KCCL has state of the art manufacturing facility with more than 100 automatic and semi-
automatic machines, imported from Japan, Taiwan, and Italy etc. We also have in-house
developed Forming Plant for Low Voltage and High Voltage Foils. It has a buildup area of more
than 11000 sq. mtrs for machines alone, spread in a land area of approx. 15+ acres, with a skilled
workforce of more than 600 persons having an average 15+ years’ experience.

KELTRON Capacitors are widely accepted by major equipment manufacturers and Consumer
Electronic Industries including BEL, ITI, Crompton Greaves, V-Guard, Tata Motors, L&T,
EXIDE, Onida, Railways, Water Authority, and Electricity Board etc. Keltron marketing
divisions are spread over the country including Delhi, Mumbai, Kolkata, Chennai, Ahmedabad,
Hyderabad, Bangalore, Trivandrum etc.
Today we are living in a technology-driven world where speed, Flexibility, intellectual capital
development, and networks have become the basis of value creation as connectivity and
interactive technologies pervade all business activity. In this technology-driven environment,
Keltron find the assimilation, adoption and integration of technology in creating innovative
solutions as the very basis of survival. Keltron’s success has been in marketing electronics work
in almost every aspect of daily life, since 1973. Keltron’s strength lies in the stable foundation
and experience built over the years, its strong human capital, its nationwide network and its
ability to adapt itself to change. With over a 30- year’s long track record as a manufacture of
sophisticated electronic devices and systems, Keltron presents itself in the global market as a
one-stop-shop for manufacturing, systems integrations, and after sales support in India.

The concept of women’s co-operatives in villages was emulated by various state


Governments like Punjab, Bihar, Manipur, Pondicherry and Uttar Pradesh. Keltron also trained a
number of unskilled girls/boys into skilled electronic equipment assembly operators enabling
them to work in women’s co-operatives and SSI units in Ranchi, Pondicherry and Imphal in
1981-82 period and in Lakshadweep’s in 1988. The company had achieved study progress during
these years.

Keltron Component Complex Ltd is a government of Kerala undertaking promoted by the


KSEDC Ltd. The company is located in the district of Kerala state.

It commenced its commercial production of aluminum electrolytic capacitors in August


1978 in technical collaboration with M/s Sprague electromagnet, Belgium, a subsidiary of the
world famous Sprague electric company of USA.

The company’s quality system has been conferred with the ISO 9001 accreditation by M/s
KPMG. The company registered a turnover of INR 45 crores in 2009-2010 and has aggressive
growth plans, targeting a turnover of 200 crore by 2015. The company’s current IT infrastructure
comprises a LAN hosting legacy FoxPro based in-house production planning software ad
standalone desktops using Ms.-Excel for finance. Logistics, Marketing and HR function.
KELTRON has branch offices spread across all Indian metros and major cities which handle
marketing and collections for KCCL.
NATURE OF THE BUSINESS

KCCL are the sole manufacture of electronic capacitors in Kerala. They are producing
various types of capacitors like radial capacitors, axial capacitors, can type capacitors, snap
mount capacitors and motor start capacitors. The company is also engaged in development of
electrolytes. It is business to business market the capacitors are widely used in TV sets, radio,
tape recorders etc. So that the present customers include major Indian manufactures like
BEL,ITI,HCL,TATA Telecom , BPL, onida sharp, Vedeocon,Crompton Greaves and other small
manufactures of electronic equipment’s.

Keltron’s electrolytic capacitors are accepted by a wide cross section of customers like
electronic manufactures, professional equipment manufacture and defense establishment.KCCL
electrolytic capacitors is rated as the market leader. The quality of capacitors is endorsed by the
following type approvals obtained by the company, ESCO, CACT, C-DOT AND DGGS
approvals.

VISION, MISSION& POLICY

 Vision

To be world-class, growth-oriented electronics corporation specialized in providing


quality, market focused products, services and cost effective system solutions to a large clientele
and to attain leadership position in the knowledge industry by training and utilizing the rich
knowledge capital available in Kerala, and creating a wide technology horizon for the
development of knowledge wares and intelligent systems”.KCCL was established with a vision
to bring the benefit of technology development in the economic progress of nation is being
increasingly recognized. Efforts are being made globally to develop technological strength and
firm becoming more and more competitive. The developing countries especially are showing a
marked rise in the pace of economic growth. The developing indicate that there is lightly to be
shifted in economic power towards the 3rd world countries in the 21st century.
 Mission

The company aims at maximum satisfaction to its customers by providing goods which
meets their requirements. The company is committed to achieve its goal with the involvement of
employees at all levels.

The company is to bring the benefit of technology to the service of the people and prosperity to
the society it belongs to. To advise, the company has established close international affiliation
with class leaders in technology and built up strong business relationship.

 Policy

The company is committed to achieve its goal with the involvement of employees at all
levels as defined quality management system, which is continuous reviewed to enhance its
effectiveness and updated to meet challenging needs. The company has a separate quality
assurance department to confirm their product standard, the quality assurance department
function includes central examination. The departments primarily concerned with ensuring
quality of the product by way of inspection are categorized as Raw material inspection, Petrol
inspection and Final inspection.
CHAPTER 4
PRODUCT PROFILE
PRODUCT PROFILE

Aluminum Electrolytic capacitors, basically consist of anode foil and condenser tissue paper
interleaved and rolled to from cylindrical capacitor section. The section is taped and
subsequently impregnated into the selected electrolyte based on the working voltage of the
capacitor.

The impregnated capacitor section is encapsulated in the aluminum casing with leads
taken out from their end sales such as Rubber, Rubber backlight cover or molded cover. After
ageing and testing, capacitors are provided with printed insulation PVC sleeve.

The aluminum Electrolyte Capacitors is classified into polar and non-polar/ bipolar.
Based on the working voltage they are grouped into decreasing voltage, medium voltage and
increasing voltage range. The polar capacitors has polarity. Positive mark indicate the anode foil
and negative Mark indicate cathode foil. Anode foil used in Aluminum Electrolyte Capacitor is
of high purity about 99.98%. The foil is etched for increasing purity of aluminum foil. The
thickness of foil ranges from 20 micron to 110 microns based on the type of foil. There is no
change in the area of anode foil for different type of keltron products such as Radial, Xial, Can
type ad AC Motor start, Aluminum Electrolyte Capacitor with decreasing voltage will have
increasing voltage formed foil. The standard with of 50 mm foil will be split intom3.0mm based
on capacitor size. The slit foil is stitched with purity tabs to lead out for external circuit. The
capacitor element and impregnated electrolyte used in the production Aluminum Electrolyte
Capacitors depends on the working voltage and temperature category of the capacitor.
Products

The company started with manufacture of Axial, Radial and can type Dc capacitors.
Subsequently products were added within house development.

At present the company manufactures a wide range of Aluminum Electrolyte DC and AC


Capacitors.

1. Aluminum Electrolyte Capacitors (Radial)


2. Aluminum Electrolyte Capacitors (Axial)
3. Aluminum Electrolyte Capacitors(Snap in type)
4. Aluminum Electrolyte Capacitors (Lug type)
5. Aluminum Electrolyte Capacitors (Screw type)
6. Aluminum Electrolyte Capacitor for motor starting
7. Metalized Polypropylene Capacitor for motor running
8. Power capacitor for power factor correction
9. Carbon Film Resister
10. Metal Film Resister
11. Piezo-electric Quartz Crystals

AREA OF OPERATION

Keltron has been operating nationally as well as globally. It has its regional offices at
different cities like Trivandrum, Bangalore, Mumbai, Delhi, Chennai, Coimbatore, Pune etc.
Keltron Electrolytic capacitors are accepted by a wide cross section of customers from consumer
electronics manufactures to professional equipment manufactures and defense establishments. It
also exports its products to different countries especially to almost all gulf countries like Oman,
Kuwait, Dubai and African countries.
These capacitors are widely used in TV sets, Radios, Telephone instruments, Electronic
exchanges, Communication equipment’s, Defense equipment’s etc. The present customers
include major Indian manufactures like BEL, ITI, C-DOT, HCL, TATA Telecom, BPL, Onida,
Sharp, Videocon, Crompton Greaves, TEXLA, ECIL and other small manufactures.

OWNERSHIP PATTERN

Keltron Competent Complex Ltd is a Government of Kerala undertaking promoted by


Kerala State Electronics Development Corporation Ltd. The company is located in the Kannur
district of Kerala State. It commenced its commercial production of aluminum electrolytic
capacitors in august 1978 in technical

Collaboration with M/s NV Sprague Electromagnet. Belgium, a subsidiary of the world


famous Sprague electric company of USA, Sri K P Nambiar is the founder chairman, in the
company, the working capital requirement is met by SBI and Catholic Syrian Bank. The
company gets 9 crors from these two Banks, 6.75from SBI and 2.25 from CSB. So the company
has a limit of 9 crores which can be raised from these two banks and can be used as the working
capital.

COMPETITORS

The major completers in India for electrolytic capacitors are Punssumi India ltd., Uptron,
Web Elson, Philips, Incap, Elnet etc. Most of the competitors are not working to capacity with
liberalization of economy, and bringing capacitors under OGL, the company has to compete with
international brands like Rubicon, Nichicon, Panasonic, Samsung, Elna etc.

INFRASTRUCTURAL FACILITY

The KCCL Kannur is situated in kalliasery, Kannur district. The plant is situated in
10.5 acre of land.
Infrastructure facilities are as follows...

 Drinking water facility


 Lighting and ventilation for all blocks
 Canteen facility
 There will be a conference hall and seminar hall
 Medical reimbursement scheme for employees
 Library facility
 Modern technological machineries imported from Japan for MPP and Wire
Wound Capacitors
 Inbuilt Etching and forming department
 Spacious godown
 Fully equipped lab
 Recreation club

INFRASTRUCTURE;

Land Area : 44,100 Sq.m

Factory Area : 9150 Sq.m

Connected Load/Captive power : 2300KVA/1000KVA

No. Automatic machines : 100

AWARD AND ACHIEVEMENT

 National productivity Award for 1988-89 under large scale electronic component unit
from National productivity council, New Delhi
 ELCINA Award 1993 for excellence in Research and development for work done in the
field form in the technology.
 ISO-9001 certification from KPMG-QR, USA, only electrolytic capacitor manufacture to
have ISO-9001 certification in India.
 Department of scientific and industrial Research, Ministry of science and Technology,
Government of India approval for the in-house Research and Development.
 Science and technology Award- Kerala 1978 by the government of Kerala presented by
the Chief Minister of Kerala.

BOARD OF DIRECTORS

Sri.Sanjay.M.Kaul, IAS : Chairman

Smt. T.R Hemalatha : Managing Director

Sri.V. Jayaprakash : Director

Sri. V. Narayanan : Director

Smt.Sreekala S. Panicker : Director

RAW MATERIALS

The main raw materials are used for manufacturing AEC’s are,

 Etched aluminum foil 30to 60 microns thick


 Formed aluminum foils and anodized etched aluminum foils 50 to 90 microns thick
 Condenser paper, craft and Manila Hemp and Duplex
 Aluminum cans
 Lead tabs
 Electrolytes
 Rubber bungs, EPDM, EPT rubber
 Disc covers
 Adhesive tape, high purity and high temperature
 PVC heat shrinkable sleeve
 Aluminum wire
 CP wire (Copper plated)

WORK FLOW MODEL

Aluminum electrolytic capacitors are constructed from two conducting aluminum foils, one of
which is coated with an insulating oxide layer, and a paper spacer soaked in electrolyte. The foil
insulated by the insulated layer is the anode while the liquid electrolyte and the second foil acts
as the cathode. This stack is then rolled up, fitted with pin connectors and placed in a cylindrical
aluminum casing. The two most popular geometries are axial leads coming from the Centre of
each circular face of the cylinder, or two radial leads or lugs on one of the circular faces.
WORK FLOW MODEL

Store section

Slitting

Printing

Sticking and rolling

Impregnation

Sealing, Slaving, Hot shrinking and assembling

Ageing and testing

Packing
 Store section

When the raw materials are reached in store, the store authority informs quality
department for inspection of the same. After getting from quality control, store authority stores it
in proper manner.

 Slitting

Slitting is a section where etched raw material is cut lengthwise based on work order
from planning department. After slitting process the same material goes to quality desk where
inspectors check the same.

 Printing

It is the section where the printing activities in various color sleeves, depending upon the
type of capacitors, a brief detail of the capacitors like volts, brand name, value etc. are printed.

 Sticking and rolling

In this section both anode and cathode foils are separated by a paper using sticking and
rolling machine. These winding procedure are carried in fully automatic machine. KCCL is also
having a separate stitching and rolling machine low voltage and high voltage capacitors.

 Impregnation

It is a process which is done after stitching and rolling of the capacitors. Here every
capacitor will be dipped in to a chemical with aluminum oxide. The time required for
impregnation depends up on voltage of capacitor. Usually for low voltage capacitor it takes
around one hour. If it is high voltage it will take more than two hour.

 Sealing, Sleaving, hot shirking and assembling

After impregnation the above semi-finished goods are sent for sealing and the sleaving.
Then it is sent for hot shrinking process. Afterwards assembly section does all the works related
to assembling section do all the work related to assembling.
 Ageing and testing

Ageing is a process for checking the layer content of aluminum oxide in a capacitor.
There might be a chance of loose layer oxide content in a capacitor, ageing helps to ratify the
same. Testing is the process of checking the capacitor with respect to the following parameters.

 Capacitance value
 Leakage current
 Dissipation factor

For knowing above parameters in each capacitor KCCL is having a fully automatic machine. If
any of the capacitor fails to fulfill any of the parameter standards, then it is sent back for
rectification.

 Packing

Capacitors are generally packed in the following ways,

 Bulk packing in polyethylene bags


 Tapped ammo box packing.

FUTURE PLAN

The company continuous the activity of reducing the material cost through value
engineering, internal R&D effort etc. Efforts are made to increase the volume of production and
sales to enhance its market share countering the competition from domestic as well as foreign
suppliers.

The company had designed Motor Start Capacitors meeting UL. Safety requirements and
the product has been certified by UL India Pvt Ltd. The company is hopeful of receiving orders
for these type of capacitors from manufactures of compressors/motors who export their end
products to Canada and USA.
PRODUCT DESCRIPTION

Radial Capacitors Description


SA2 Small sized +85o c (2000 Hrs.)
SM Reduced size 7mm height
SN Bipolar
SH Horizontal correction
SZ Low ESR
ST Professional grade(defense approves)
SB High temperature 105o c (for automobile sector)
Can Type Description
MA OCB mount high voltage capacitor
MB Snap mount
MD Double can motor start AC capacitor
MS Single can motor start AC capacitor
MP Can type screw terminal
ML Can type lug terminal
Axial Capacitors Description
DB Miniature 85o c (2000 Hrs.)
DC Large axial 85o c (2000 Hrs.)
DD Professional grade (defense approved)
CHAPTER 5
DEPARTMETS
ORGANISATION CHART

GOVT OF KERALA

DEPT OF INDUSTRIES

BOARD OFDE
DIRECTORS

CHAIRMAN

MANAGING DIRECTOR

DIRECTOR (OPERATIONS) DIRCTOR (COMMERIAL)

HOD (P C I) HOD (P C II) HOD (P E) HOD (M T R L S) HOD (M K T G) HOD (F I N)

HOD (I T) HOD (P&A) COMPANY SECRETARY

CRYSTAL DIV RESISTER DIV MPP CAPS DIV MPP ROLLING

MANUFACTURING ETCHING &FORMING PLANNING

QUALITY ASSURANCE R&D ENGG&DESIGN CALIBERATION


FINANACE DEPARTMENT

Finance is the life blood of any business organization. It mainly concerned with
acquisition and use of funds by the firm. Adequate amount is always necessary for any type of
business. This business process regulates all types of commercial transaction.

Finance is the source of money. It studies the principles and match methods of
acquiring, administering and controlling the use of funds in business. Economics as defined as
study of efficient use of scare resources to fulfill the socially defined ends is closely related to
the decisions made by the firm in the area of production, finance and marketing. Finance is there
for an aspect of the economic theory of the firm.

The nature of financial management refers to its function, scope and objectives. The
scope and coverage of financial management have undergone fundamental changes. In the early
year of its evolution it was regarded as a branch of economics relating to the raising of funds.
But now the current literatures pertaining to its growing discipline the scope has changed
tremendously so as to include in addition to the raising of funds, the efficient use available
resources. This concept is universally accepted and recognized.

Financial management is concerned with planning, organizing, directing and


controlling financial activities of an organization. It is concerned with source and use of the fund.
It is related with proper management of fund.

Financial functions are,

 Investment or long term asset mix-decision


 Financing or capital mix decision
 Dividend or profit allocation decision
 Liquidity of short –term asset mix decision
KEY FINANCIAL ACTIVITIES

1. Financial analysis, planning and control


 Assessing the financial performance and condition of the firm.
 Forecasting and planning the financial structure of the firm
 Instituting appropriate system of control to ensure that actions of managers are
concurrent with the goals of the firm
2. Management of firm’s asset structure
 Determine the capital budget
 Managing the liquid resources
 Establishing credit policies
 Controlling the level of industries
 Debt and divided policies
 Choosing the special instrument of financing
 Negotiating and developing relation with various suppliers

PROCEDURES

 Setting various financial performance standards, modifying these from time to time.
 Preparation of master control budget, based on department wise budget.
 Head of departments.
 Monitoring of key financial ratios.
 Asset management of land, building, trade debts, cash etc.
 Planning and implanting the growth strategy of the organization with CEO.
 Managing liabilities of accrued, trade credit etc.
 Maintaining account, preparation of annual account, annual reports etc.
 Preparation of financial statement and external performance report etc.
 Cost study and output.
ACCOUNTING POLICIES

CASH PAYMENTS

Cash vouchers are prepared for bills dully approved for cash payment and such cash
vouchers are checked by the QIC and approved by the HOD before payment to the concerned.
Cash payment vouchers are serially numbered and entered in the cashbook date wise which will
reflect in the General Ledger in the concerned account head.

CASH RECEIPT

Cash receipts are issued in triplicate for amount received in cash. They are serial
numbered and receipt are signed by OIC and approved by HOD posted in the cashbook in the
concerned head and them to ledger.

OFFICE CASH

Office cash is kept in the cash chest in a separate cabin, cashier and HOD hold the
responsibility

BANK PAYMENT VOUCHER

All payments other than cash payments are made by cheque /DD. Bank payment vouchers
for bills payable dully approved by the competent authority are prepared and checked by the OIC
and approved by the HOD. All bank vouchers are posted in bankbook serially numbered and
filed date wise. This will be posted in the General Ledger in the concerned account head.
BANK RECEIPT

Bank receipt is issued in triplicate for all cheque/DD’s received. Receipt are signed by officer in
charge, serially numbered and posted in the bank book date wise concerned account head it and
then to ledger.

JPURNAL VOUCHER

Payments bill requiring adjustments are journalized before accounting. They checked by officer
in charge and approved by Head of the Department. They are serially numbered in journal book,
which in turn will appear in the concerned account head in general ledger

PURCHASE JOURNAL

The requirements for indigenous raw material/spared tools and capital, goods received from
materials department are checked and valued. Journal entries are cleared, checked and pasted.

SALES JOURNAL

Month wise consolidated invoice details are provided by EDP Department in the case of factory
billing. This will directly go to sales daybook and to ledger. In the case of branch sale invoice are
received month wise from branches. After verification customer code will be provided and it is
journalized and out put into data base.

GENERAL LEDGER

All entries from subsidiary books are consolidated in general ledger under various and
accounting heads. Net of all the balance will from trial balance. Balance sheet and profit loss
account are prepared periodically.
DIVIDEND

The company has regularly paid dividend to its shareholders since 1985-86. The last time it paid
a dividend of 10% in year 1993-1994.Since then it is not able to pay dividend.

WORKING CAPITAL MANAGEMENT

Managing funds required for providing resources like material, man, machine etc. to sustain the
operations of the company on a day to day basic. In addition to own funds if the company
requires additional working capital the terms are negotiated with lending institution as and when
required and agreement reached with them for availing working capital.

AUDIT

The company has efficient external auditors. Moreover there is an efficient internal check system
also. Besides this statutory auditors appointed by the company law board audits the accounts,
records of the company. After completing the audit, copy of the reports is sent to the Accountant
General Trivandrum and also presented before the shareholders.

KEEPING OF ACCOUNTING RECORDS

Files maintained in the finance and accounts department are kept in locked shelves. Current
ledgers, books, subsidiary registers, salary sheets are under the custody of concerned personnel.

FOREIGN CURRENCY TRANSACTION

Foreign currency liabilities incurred for the acquisition of the fixed assets are translated at
exchange rates prevailing on the last day of accounting year. The loss/gain arising out of the said
transaction are adjusted in the cost of fixed assets. Unsettled liabilities in respect of foreign
currency transaction in the case of current assets are reported at the rate in force at the end of the
accounting period and any resultant gain or loss is adjusted to profit and loss account.
REVENUE RECOGNITION

The accounts are prepared under the historical basis of accounting and evaluating on a going
basis with recognized and expense accounted for.

DEFERRED TAX

In compliance with AS22 Deferred tax is recognized subject to the consideration of prudence, on
timing difference being the difference between the taxable income and accounting income that
originate in one period and capable of reversal in one or more subsequent periods. Deferred tax
assets are notrecognised on unabsorbed depreciation and carry forward of losses unless there is
virtual certainty that sufficient future taxable income will be available against which such
deferred tax assets can be realized.

BORROWING COST

Borrowing cost that are directly attributable to the acquisition or construction of a qualifying
assets are capitalized as a part of the cost of such an asset. A qualifying asset is one that
necessarily takes substantial period of time to get ready for the intended use. All other borrowing
costs are charged to revenue.

GOVERNMENT GRANT

Government fund received for settlement of working capital liability with consortium Banks
under OTS and for the expansion of the element for MPP&KVAR Capacitors and also for the
expansion and modernization of Plant and Machinery has been treated as grant received from
Government of Kerala under the head “Reserve &Surplus” after deducting value of fixed assets
purchased out of grant after retaining normal value of assets.
DEPARTMENTAL CHART-FINANACE DEPARTMENT

HEAD OF THE
DEPARTMENT

PERSONAL SECRETARY

GENERAL ACCOUNTANT SALES ACCOUNTANT COSTING

OFFICER IN CHARGE OFFICER IN CHARGE OFFICER IN CHARGE

CASHIER ACCOUNTS ASSISTANT ACCOUNTS ASSISTANT TYPIST ACCOUNTS

HELPER
HUMAN RESOURCE AND ADMINISTRATION DEPARTMENT

The basic job of management of any business is the effective utilization of available
human resource for the achievement of business objectives. The human resource in an
organization should be motivated and managed with utmost care to inspire, encourage and impel
them to contribute their maximum for the achieve of organizational objectives. They are
considered to be the valuable asset because it is people which make other assets move

In Keltron there is a specialized department known as personnel and administration,


which sees to both personnel and administrative
functions. The employees experience rangefrom 12 to 25 years. The company has
a Human Resource Development program whereby training classes on the job is given. Key
technical personnel are trained by collaborators of suppliers of machinery to oversee on the
processing of the capacitor and maintenance of machinery.

KCCL has a very efficient human resource and administration department. Manager is
the staff officer in the organization. He gives advice to the deputy administration officer,
Assistant personnel; officer and supervisor. The deputy administration officer gives direction to
the security officer. The security guards are under the security officer. There are two assistant
personnel officer. KCCL has 266 members on its roll of which 52 are executives and 214
workman.

FUNCTIONS

The main functions performed by the Human Resource &Administrative Department in KCCL
are as follows

 Man power planning


 Recruitment and placement of employees
 Co-ordination and training of employees
 Keeping personal records of employees
 External training to employees
 Time keeping
 Performance appraisal
 Promotion of employees
 Wage administration
 Administration of standing orders and adopting welfare measures

MAN POWER PLANNING

For meeting the requirements of employees, management must decide beforehand as to


what type of men is to be recruited and in what number are required. The first problem is solved
by job analysis and the second problem is tackled through manpower planning. A proper and
systematic man power planning programs require proper foresting and planning for future. It
should consider developing manpower requirement for the whole organization, to create and
evaluate the man power inventory and to develop required talents among the employees selected
for promotion.

RECRUITMENT AND PLACEMENT

Recruitment is the process of searching for the prospective candidates for theemployment and m
otivating them to apply for the same. This process of searching is known as recruitment.

KCCL is a govt. company, recruitment of candidates is done through employment


exchanges. As and when a vacancy arises, Personnel administration department notifies it to
objectives employment exchange. If suitable candidates are available with the latter body, they
issue, a NAC. Then personnel department publishes vacancies in leading newspapers. After
receiving the applications from the candidates, the department goes for scrutinizing them. The
company calls the selected candidate for interview. For this the company has a selection board,
represented by the concerned department head, a nominee of the govt. of Kerala and the
Personnel manager. This board conducts interviews and selects suitable cm candidates. Then the
company gives appointment order to the selected candidates along with terms and conditions for
appointment. If the person is willing to abide by the terms, he is directed to sign the return one of
the copies of the order.

TRAINING

In KCCL internal as well as external training is given to employees. Fresh hands will be selected
as trainees for a period of one year. For existing employees, it is conducting refresher training by
way of lectures, work educational classes, external training etc.

A. Orientation training

There are two phases of induction training program. The 1st is generally
conducted by the personnel department. It is concerned with giving the employee a
friendly welcome, briefing him in the matters concerned with the company’s
background, products, health and welfare plans etc.
The head of the department under whom he has to work conducts the second phase of
induction program. The employees are given information regarding production, work
rules, working condition.
B. Refresher training

On first appointment, employees are initially given on the job training. Due to
technological development and improved techniques of management and production the
training initially given will become out of date creating the necessity of giving new
training. For this Regional Worker’s Training Education Centre officers come to KCCL
and give training.

PERFORMANCE APPRAISAL

Performance of each executive and employees is evaluated through annual appraisal forms. In
case of non-executives performance appraisal forms are to be filled at the time of promotion of
work man. Promotion is given on the basis of of the scores of the appraisal forms.

ADMINISRATION OF STANDING ORDERS

In Keltron, Standing Orders Act 1946 is applicable to workmen in the industrial employment.
This Standing Order defines company management, workmen, trainee, leave, salary etc. It is
divided into different chapters namely service, workmen classification address and other
particulars, probation, seniority, temporary appointment, transfer, recognition, promotion, salary,
increment, leave etc.

WAGES AND SALARIES

The three categories of employees, i.e., Executive’s, supervisors and Workman are covered
under MOS signed in April 1996. According to this MOS a senior worker will get a monthly
minimum CTC Rs. 30000/- p.m. while a newly inducted workman will get CTC of around
20000/- p.m. Similarly the supervisory category will get a CTC of around 33000/- p.m. the junior
executive will get around 41000/- p.m. And the senior executive will get 58000/-p.m.
The DA pattern of workman is different from those in executive and supervisor category. The
DA workman are based on the consumer price index at all India level. The DA of executives and
supervisors will be based on Kerala Government norms.

ALLOWANCE AND BENEFITS

Dearness Allowances

It is the allowances given to the ordinary workers, it is sanctioned January & July in each
year. It is fixed as per All India Consumer Price Index, 1960 series.

House Rent Allowance

This is the allowance will be appointed to the scale of pay.

Shift Allowance

The general shift is from 8:30 am to 4:30 pm and other three shifts such as 7:00 to 3:00,
3:00to 11:00 and 11:00 pm to 7:00am. The employees who are in the other three shifts apart
from general shift are given compensation known as shift allowances being Rs. 25.

Uniform and Washing Allowance

Will be given as per the rules.


Canteen Allowance

Canteen Allowance is applicable to employees working in marketing officers and site


officers outside Kerala and in city or area, sales in within Kerala for on attendance of 15 days in
a month.

Funeral allowance

Will be given as per the rules.

Conveyance Allowance

It is the allowances used to meet conveyance for performing office duties. Disabled
persons Rs. 800/- pm.

Fitment Benefit

Will be given according to the rules.

House Rent Allowance

This is an allowance given to the employees, on the basis of scale of pay. The basic pay up to
18000/- the allowance being Rs.840, and above 18000/- the allowance is Rs.1120.
Food subsistence Allowance

There is reduction in the price of food by the company to


the employees. Theemployees should give only one-fourth of the cost of the food. Daily a cup of
tea is free to all employees.

Medical Reimbursement

All employees are eligible for medical reimbursement scheme.


This scheme also includes family members. The amount of benefit is given on theterm of service
of the employees.

PROVIDENT FUND

It is the fund that is provided in the future. The fund is credited by a part of the
amount deducted from the salary of employees every month at a ascertain rate. When the
employees retire from his service, he received the full amount standing in the credit of his fund
which includes periodical interest added.

TRADE UNION

Following are the trade unions in KCCL

 Keltron Employees Association (KEA)


 Keltron Employees Union (KEU)
 Keltron Employees Organization (KEO)
 Keltron Employees Congress (KEC)
FUTURE PLAN

 To recruit more fresh talents for upcoming opportunities


 Provide more training facilities to employees
 Planning better performance appraisal program
 Giving more employment opportunities to local people
DEPARTMENTAL CHART-HUMAN RESOURCE AND
ADMINISTRATION

HOD (P&A)

PERSONNEL OFFICER
ADMINISTRATIVE OFFICE

ASSISTANTS TYPIST HELPERS SECURITY TRANSPORT ESTATE

GUARDS DRIVERS MAZDOORS &


JANITRESS
MARKETING DEPARTMENT

Marketing is typically seen as the task of creating, promoting and delivering goods and services
to consumers and business. Effective marketing can take many forms. It can be entrepreneurial,
formulated of entrepreneurial. The ultimate purpose of production is satisfaction of human
wants. Production of goods has no meaning unless they are distributed to the customers.
Consumers can reach their wants only when goods reach their hands. Without marketing there is
no consumer and without the customer there is no use for the product or service the company is
producing.

Keltron has already created a name of its own in the industrial market. The marketing department
act as a guide and lead the company’s other department in developing, producing, fulfilling and
servicing products and services for their customers. The marketing activities progress under the
direct control of the holding company KSEDC, Trivandrum. The purpose of the department is to
lay down procedures for marketing, sales administration, managing customer interface and
maintaining dispatch of products. The process includes price list, quotations, order receipt and
acceptance, order processing dispatch, amendment to contract, status review, customer feedback,
customer claim service etc. being a public sector undertaking Keltron is answerable to the
Government of Kerala.

 To generate maximum business at best possible price


 Speedy realization of payments
 To encourage dealers for doing more business and for doing immediate payment by
offering turnover discount and cash discount
 Not to lose any orders on price grounds
 Optimum satisfaction to customers through timely supply of products, quality products,
competitive price possibly at international level.
DISTRIBUTION

As any other firm Keltron also use both direct distribution and dealer distribution network.
Earlier emphasis was given to direct network but now a day’s majority of the sales is through
dealers. There are authorized dealers for the company who carry out the required sales operation.

PRICE AND DISCOUNT

Being a public undertaking Keltron has a price list of products, which governs all products. Now
also due to globalization pricing is mainly based on competitor’s price.

DISCOUNT STRUCTURE

A special price and higher discount is given to original equipment manufacturer. The branches
shall approach the Marketing Manager with special proposals for price. Both turnover discount
and cash discount are provided. Turn over discount is provided to dealers.

PAYMENT TERMS

Credit policy

Payment terms are decided on the basis of demand. For sales on credit dealers and standing in
the industry are taken into consideration.

Credit Period

The given credit period is 60 days from the date of invoice. Controlling supply does credit
control if the credit period exceeds 75 days overdue interest is charged. It is calculated with the
turn over discount is provided. Credit note is issued only after the receipt of all payments is
raised for the financial year.
STOCK TRANSFER

Sales are done either through direct sales from factory or through stock transfer to branches.
Branches will send indents to Marketing Department and on the basis of these indents materials
may be transferred and branches shall sell them to customers. Orders in Keltron are based on
“first come first serve” basis, in rare cases the priority is changed.

DEALER APPOINMENT

Dealer appointment is done in non-representative areas. The present branches find out new
persons & forward the application to the Marketing Department with recommendation. The
marketing manager will send this to the General Manager Marketing, in the head office and final
sanction is done there.

ADVERTISMENT

The product manufactured by Keltron are not consumer goods as they are used for further
production so it has no requirement to spend huge amount on advertisement . Dealers are
allowed to release advertisement in newspapers and media on shared basis.

MARKETING PLAN AND STRATEGY

Every year marketing department fixes a yearly and quarterly target with the authorized dealers
by consulting the production regarding the likely demand for the product. Further it collects
information from its customers and on this basis the company may modify the production
requirement to suit the customer’s requirement. Also segmentation of the market is done on the
basis of customers and applicability. This process helps the company to pick the best market
where it can be a tough competitor.
GUARANTEE AND WARRANTEE

One year guarantee is given to government units. In case there are any defects or shortage in the
quantity the company replaces it and /or provides fully quantity. A complaint register is provided
to locate complaints.

COMPETITORS

India: Incaps (Hyderabad), Vishay (Philips), Nichion.

Foreign: Samsung, Samha, Rubicon, and even Chinese companies pose a tough competition
because of their lower price.
DEPARTMENTAL CHART- MARKETING

MARKETING MANAGER

SALES OFFICER SALES OFFICER

SALES SALES SALES SALES


ASSISTANT ASSISTANT ASSISTANT ASSISTANT
PRODUCTION DEPARTMENT

Production is a process by which raw materials and other inputs are converted in to finished
products. The other word synonymously used with production is manufacturing. Manufacturing
is understood to refer to the process of producing only tangible goods, whereas production
includes creations of the tangible goods as well as intangible services.

According to the nature of the market, the marketing department of the KCCL, analyses the
future demand for the capacitors and take decisions along with the managers of planning &
control and the production department. The department of capacitors won’t be the same
throughout the year. It may differ monthly. So the planning department divides the production
schedule into various monthly schedules. The work order is issued to meet the specific demand
of the customer. A batch production order is issued for keeping the goods in stores pending
orders or when a number of customers order for the same product. The machinery used for the
production purpose is fully automated.

PRODUCTION CAPACITY

Licensed capacity of Keltron is 250 million pieces per annum. Its original installed capacity is
150 million pieces per annum. At present its production is stabilized at 180 million pieces per
annum.

POWER

Keltron doesn’t have to worry about power because Kerala Electricity Board is its Neighbor. In
case of any distraction, Keltron has an alternative power supply with 750 KV.

SAFETY

Keltron is so keen in providing safety instrument and instruction for its employees. For safety
purpose in the plant the management has provided fire. Fighting equipment’s and number of first
aid boxes to workers.
PRODUCTION PROCESS

STICHING &ROLLING

IMPREGNATION

SEALING

SLEAVING &HOT SHRINKING

AGEING &TESTING

FINAL QUALITY CONTROL

PACKING

STORE
 STICHING AND ROLLING

Aluminum foil of 40m-110m has both anode and cathode foil. Here aluminum oxide is
sent for etching and forming. The etched and formed aluminum foil is wound either with cello
tape or glue. Every process is done so that the paper can sink in the chemical and the electrolyte
is formed. The paper used here is tissue type paper. This is later taken into tank and the chemical
is fitted from there. All this is done in an air conditioned room so as to avoid contamination and
also to maintain the temperature level within the plant, which is major requirement. The foil
issued here is 3mm-150mm.

 IMPREGNATION

Aluminum foil wound with paper is then fitted with a rubber bung. Then it is put it is
in a can and it is sealed with glue. To know electrolyte and chemical capacity it is sealed with
figures like 2.2/63 HS (smallest), 22/35 HS, etc. the biggest capacitor used here is initial motor
start.

 MAINTENANCE

After putting the coil in the can it is sealed. Then the sealed capacitor is washed with a
type of acid to remove the stains or dirt on the can.

 AGEING AND TESTING

Ageing is a process through which electric voltage is given to the capacitor. Then it is
tested to see whether it is working properly and has the right voltage and there is no short. The
sealed coil goes for ageing and then it is tested. If the capacitor is good it is sent for Quality
Assurance. Ageing and testing can be done both automatically and manually the capacitor are
put in trolley and loaded. Voltage is passed. Then it is tested. Sometimes capacitors are tapped.
This is manually done for computer motherboard etc.
 QUALITY CONTROL TEST

After the testing of capacitors it is sent to the Quality Assurance Department so that it can
be checked for proper functioning in order to get 100% satisfaction from the customer.

 PACKING

Only passed items are packed into multiples of hundreds and sent to finished goods stores.
It may be packed according to customers’ requirements like tape packing, bulk packing etc.

 STORE

The finished capacitors is then send to store, from where it is sold to dealers on the first come
first serve basis.
PLANNING DEPARTMENT

Planning is the first step in the direction of setting of an enterprise. The process in the
planning includes the decision taken in advance, when is to be done and what purpose is to be
done by considering all constraints.

In Keltron planning is done in all department on the annual intend from top
management, marketing department and planning department will prepare an annual
budget based on the marketing trend, demand and price existing in the market. After getting the
approval of Managing Director the Annual Budget is send to the marketing department and other
proposed departments other than preparing the annual budget the planning department is also
engaged in preparing a quarterly and monthly budgets to meet market
requirements. They arrange short-list; in which non-availability of materials listed initiative
taken by the purchase department is highlighted. Purchase department makes
arrangement for providing materials and after receiving materials work order is issued to
production department. After inspection the Raw Materials they are given to stores which would
be then put in production.

OBJECTIVES

The work order prepared is analyzed and the pending work order list should be given. Material
shortage list should provide,

 To reduce wastage as possible


 To attain maximum productivity

PLANNING COMMITTEE

Planning committee include;

 Head of the planning department.


 Head of the marketing department
 Head of the production department
 Head of the personnel department
 Head of the finance department

First a monthly budget is prepared and given to each department and from the concerned
department further implementation takes place every week a meeting is conducted of all
department heads with the Managing Director. The main objectives is to highlight the problem
faced by each department, to determine objectives, policies and strategies to finalize a feasible
solution to the problem.

DUTIES

Main duties are follows;

 Prepare the plan based on the yearly marketing, budget and productions capacity
 Work out material input requirements on the basis of plan
 Prepare monthly plan for production
 Authorize production based on the plan through work order procedure
 Training of personnel in the department
 Monitor and control use of material of production operation.
DEPARTMENTAL CHART-PLANNING DEPARTMENT

HOD

ASSISTANT ASSISTANT TYPIST/ASSISTANT


TYPIST/ASSISTANT
RESEARCH AND DEVELOPMENT DEPARTMENT

The department of Scientific and Industrial Research, Ministry of Science and


Technology, Government of India has approved the in-house research and development activities
of the company.

Research and development Department plays a crucial role in electronics industry. Innovation
and quality control are the major concerns of the department. If the company has to survive in
the present highly competitive Market, Research and Development has to come out with
innovative product solutions and constant up gradation of technology. The department is trying
for the vertical integration of the manufacturing process.

FUNCTIONS

The main functions of Research and Department are as below:

 Developing high, medium and low voltage forming.


 Developing technology for editing high voltage Aluminum foil.
 Updating the manufacturing technology of electrolytic capacitors
 Developing electrolyte required for the manufacturing of electrolyte capacitors.

DIVERSIFICATION

Research and Development Department is trying to develop high temperature capacity. Long life
and higher reliability capacitor, which can be used in defense equipment’s, Industrial power
supply equipment etc. also to develop low voltage gain capacitors. It is also working for size
reduction.
AWARDS AND RECOGNITION

The company has been so keen in its Research and Development functions, which has been
awarded by the prestigious “ELGINS” Award” In 1993 for excellence in Research and
Development in recognition of the work done in the field of forming technology. The
Department of Electronics has been recognized the good work done by the company to produce
formed foils within the country saving a lot of foreign exchange. They have also identified the
company as an indigenous source of supply of Electronic capacitors in the company.
DEPARTMENTAL CHART-RESEARCH AND DEVELOPMNET

HEAD OF THE
DEPARTMENT

SECTION IN CHARGE SECTION IN SENIOR


PRODUCTION DPT CHARGE TYPIST
ELECTROLYTE DPT

TECHNICIAN TECHNICIAN
APPRENTICE APPRENTICE
PLANT ENGINEERING DEPARTMENT

In KCCL, Plant engineering Department takes care of the maintenance of Keltrone.Maintenance


is that function of manufacturing management that is concerned with the day-to-day problem of
keeping the physical plant in good operating condition. The main function of Plant Engineering
Department is for maintenance of machines and also for providing controlled environment for
production activities, In KCCL, maintenance is carried under 5 heads namely;

 Mechanical maintenance
 Electrical maintenance
 Electronics maintenance
 Preventive maintenance
 Civil maintenance

MECHANICAL MAINTANCE

 Breakdown maintenance of equipment in case of breakdown of a predominantly


mechanical in nature.
 Adjustment of production machines for ensuring continuous process capability
 Operation of services equipment like air conditioning, plant air compressors etc.
 Operation of water utility services, liaison with store to ensure proper inventory control
of mechanical space.
 Ensure that proper procedures/instructions are communicated to him and see that such
procedures instructions are followed.
 Any other responsibility supplementary or complementary to those mentioned above.
Officiate a department head in the absence of HOD.
ELECTRICAL MAINTANCE

 Breakdown maintenance of equipment in case of breakdown of predominantly electrical


in nature.
 Adjustment of production machine of personality electrical in nature.
 Operation and maintenance of electrical utility services.

ELECTRONIC MAINATNCE

 Breakdown maintenance of equipment in case of breakdown of a predominantly


electronics in nature.
 Adjustment of production machines of a personality electronic in nature.
 Breakdown maintenance or repair of electronic utility equipment, assessing and testing
instruments and calibration of equipment’s.

PREVENTIVE MAINTANCE

 Making preventive maintenance plan and schedule.


 Carry out preventive maintenance of all equipment under the schedule.

CIVIL MAINTANCE

 Planning and arranging maintenance of civil structure, buildings, roads


and such other facility.
 Preparation of plan and estimates for civil work.
 Supervision of civil work.
 Keeping records pertaining to each work including measurement book.
DEPARTMENTAL CAHRT-PLANT ENGINEERING DEPARTMENT

MECHANICAL
MAINTENANCE

ELECTRICAL
MAINTENANCE

ELECTRONICS
PLANT MANAGER
MAINTENANCE

PREVENTIVE
MAINTENANCE

CICVIL MAINTENANCE
CALIBERATION DEPARTMENT

Measurement are made using variety of instruments ranging from very simple to extremely
sophisticate. We must have confidence that all those measuring instruments are giving us valid
useful data. That confidence is provided by calibration.

Calibration is the set of operation of determining the values of errors of measuring devices to
traceable standard. The relationship between values of represented by material measures or a
references material and the corresponding values by the standards.

OBJECTIVES

 To control calibrate at prescribed intervals and maintain inspection measuring


testequipments used by Manufacturing Department and Quality Assurance Department so
that required measurement capabilities is maintained.
 Maintain calibrate records for complete set of instrument.
 Evaluation of external sources of calibration for adequate facility and also for traceability
to National/International standards.

ELEMENTS OF CALIBERATION

 Adequacy of standards
 Calibration
 Traceability
 Recall system
 Calibration records
 Labeling practice
 Calibration intervals and adjustment techniques
 Environmental controls
 Outside calibration source.
CALIBRATION PROCESS

Calibration makes sure reading that correct. Various steps make up the whole calibration process
for the company. Calibration is used word wide the head office
of the calibration is at Paris. In IndiatheMain Branch is at Delhi. All other calibration department
s in companies are said to be the branches of calibration.

In Keltron, the calibration process starts with External calibration. All the meters of Keltronare b
eing calibrated using the different calibration devices. These calibration devices are first
calibrated externally from fluid
Control Research Institute, Palakkad and ElectronicRegional Test Laboratory (South), Trivandru
m. Then all the meters of Keltron are checked with these devices and they give a
guarantee period for each meter so
that all thesemeters are recalibrated within this period. In short, they make sure thateach meter gi
ves theaccurate readings.

At the beginning of every year all the department gives a list of equipment’s to be
calibrated. Based on this list the calibration department prepares a scheduled of when to calibrate
the listed equipment’s are calibrated on the schedule. Every calibrated meter is labeled to make
aware the workers about the reading status of the meter.

THE METERS ARE LABELED AS FOLLOWS

Green-Valid calibration i.e.; cleared for all use.

Yellow-cleared for limited use.

RED-instruments cannot be used for measurement

BLUE ± calibration not required.


DEPARTMENTAL CHART- CALIBERATION DEPARTMENT

HEAD OF
DEPARTMENT

OFFICE IN
CHARGE

TECHNICIAN TECHNICIAN
QUALITY ASSURANCE DEPARTMENT

Quality referse to the sum of attributes or properties that describe a product. There are expressed
in terms of specific product characteristics such as length, width, color, specific, gravity etc. the
need for quality needs to special emphasis. Better quality means reduced cost for repairs,
instructions, scrap, work and product, warranties. Increased productivity results in better profits
and builds customer loyalty. Quality results in sustained profits.

Quality control is staff function concerned in manufacturing so that items may be right at the first
time and not to be rejected later. So there should be Quality Assurance, which include quality
control and also referse to the emphasis of quality in design of the products, process and jobs.
Inspection is also another factor in Quality Assurance.

There must be inspection and control of incoming raw materials to ensure that they meet the
specification, there must be planning and control of manufacturing process to ensure that suitable
methods are being used and that machines and equipment’s are performing satisfactorily, and
there must be process inspection to ensure that items being fabricated meet the required
specifications; there must be final inspection and testing for product performance.

FUNCTIONS

This department is primarily concerned with ensuring quality of the quality of the product by
way of inspection, which may be categorized as follows,

1. Raw Material Inspection

2. Patrol Inspection

3. Final Inspection
Raw Material Inspection

The materials which are imported for production are being inspected and the quality is
assured. Some material require 100% conformance as specified.

Those materials that do not give 100% conformance are not accepted because it may adversely
affect the quality of the finished products. It is accepted on deviation confirming to the standard
fixed by the quality department. After the raw materials are imported it will be checked with the
company’s own standard, if there is major deviation, then at the same time if it can be
Utilized under certain conditions without affecting the end requirements, the materials is cleared
as acceptance on condition and is called conditional clearance.

In Process or Patrol Inspection

In KCCL, Quality Assurance continues when material are in Process.


Here the inspector goes to the inspection is done to check whether the product after each process
satisfies the confirmed promoters. If there is any critical problem, it will be reported the
HOD and action will be taken depending upon depending upon the nature of the defect noticed.

Outgoing Inspection

It is carried out for the finished goods. Here the inspection starts ageing and testing
machine.KCCL produce 500k-600k capacitors per day ± quality controller checks the output by
as ample of particular units which is under the hire standards 10673. This is a standards which is
issued by the Government of India for all electronic equipment’s. The products
that fulfill the quality level specified are selected for sales. The defects are expressed
in percentage level, it will be withdrawn and further rework will be made. In case of capacitors
the parameters which is 100% vested by ageing and testing other promoter are checked by sub-
section of manufacturing department by method of sampling.
DEPARTMENTAL CHART-QUALITY ASSURANCE DEPARTMENT

HEAD OF DEPARTMENT

OIC/SIC IN PROCESS OIC/SIC FINAL OIC/SIC


INSPECTION, FINAL INSPECTION, RECEIVING
INSPECTION&LIFE TEST RADIAL/AXIAL INSPECTION

RAW MATERIAL
IN PROCESS FINAL
LIFE TEST COMPOUND
INSPECTION INSPECTION

FINAL
INSPECTION,
INSPECTORS
RADIAL AXIAL

INSPECTORS
ELECTRONIC DATA PROCESSING DEPARTMENT

Computer has become an essential part of organizational proceeding because of the


technology and the data to be processed. Information processing is a major societal activity.
Data Electronic Data Processing helps in inter-organizational electronic exchange of business
documents in a standard format. Computer data processing has prevailed data like Finance,
Personnel, Marketing etc.

In KCCL, the EDP department was started on 1988 with self-entered computer. In 1994, the
company installed Local Area Network (LAN). The scope of EDP in an organizations limited by
the data that is obtained, the cost of processing and storing the data and value of the information
to the user.

FUNCTIONS

 Data acquisition
 Data processing
 MIS interface which helps to generate a lot of information based on data.

ACTIVITIES

 Software support to the user by assisting, training and troubleshooting while application
software is not in use.
 Facilitates data processing, implementation and monitoring of data.
 Maintain the computer in good working condition.
FILES OF ELECTRONIC DATA PROCESSING DEPARTMENT

Raw material muster

File containing information about all material used for manufacturing of products, its
quality, dealings number, company, date etc.

Production muster

File contains information about all products existing in the firm, its invoice number,
quantity.

Transaction file

File plan contains the codes of all products their quantities existing in the firm.

Materials requirement file

File contains codes of products and details of raw materials required to produce a
product. Vendor name etc.

Bill of material

Entire details of product range manufactured in the firm.

Material Requirement system is a package that helps the production department of Keltron, for
keeping details of raw materials used to produce a product and the total quantity of a raw
material used by the firm to make products.
DEPARTMENTAL CHART-ELECTRONIC DATA PROCESSING
DEPARTMENT

HEAD OF
DEPARTMENT

OPERATOR OPERATOR
MATERIAL DEPARTMENT

Stores and material department is one of the most important department in in industry. This
department facilitates the smooth functioning of production. The amount of materials increase in
relation to the expenditure of other input. The proportion of total revenue spent on the acquire
item of ,material has been gradually increasing until it has become 4 or 5 time as that require for
the remuneration of direct labor. Such being the importance of material it is eligible for an
industrial establishment to have a centralized authority vested with the responsibility of planning,
procuring, handling usage and other related aspect. Such a centralized authority where in all
related activity of material are combined is called integrated material management.

FUNCTIONS

 Purchasing of raw material, components, consumable space capital, goods at least cost.
 Vendor evaluation and selection
 Maintenance and proper use of purchasing data
 Receipt, storage ,issue and stock control of materials
 Training of person in department

PURCHASE DEPARTMENT

The term purchasing in a narrow sense refers merely to the act of buying an item at a price. A
broader understanding makes it a managerial activity, which goes beyond the simple act of
buying and includes the planning and policy activities covering wide related and complementary
activities. Purchasing is the key stone of material management. The purchase committee include
head of material department, QA department, engineering and design department, R&D, finance
department with MD.
IMPORTS OF MATERIAL

Planning department forwards the material requirement to purchase department on


periodic basis (yearly /half yearly). Then the purchase department floats enquiry to the
established vendor. On receipt of the quotation, a comparison of price and other terms are made
and purchase is finalized on the most competitive price tendered. The dispatching is generally by
sea. In some cases where the material called for urgent required import is resorted by air. The
part of destination is Chennai and consignment is cleared through our clearing and forwarding
agents appointed there. Payment is by irrevocable letter of credit/sight, DDT remittance. The raw
materials imported by Keltron are eligible for concessional rate of customer duty which they
submit details in a specified format through deputy commissioner of central excise Kannur to
commission of customs Chennai. The forwarding agents of price as per Reserve Bank of India
regulations free On Board. So insurance is converted by Keltron and in the amount of damages
loss, If any claim if affected to the under write for getting the loss settled
PURCHASE PROCESS- FLOW CHART

PURCHASE REQUISITION TO PURCAHSE SECTION

SELECT SUB-CONTRACTORS FROM APPROVER CONTRACTORS LIST

SENDS OUT ENQUIRY QUOTING SPECIFICATION FROM CONTROLLED COPIES

COMPARE PRICE AND PREVIOUS PERFORMANCE ON QUALITY

DECIDE ON VENDORS APPROVE PURCHASE

PREPARE PURCHASE ORDER

VERIFFY ORDER TECHNICAL/ COMMERCIAL COMPLAINCE AND SIGN

ARRANGE LETTERS BOF ORDIT/OTHER PAYMENT FORMALITIES WHWEREVER REQUIRED

FOLLOW YP WITH VENDOR FOR DELIVERY

ARRANGE COLLECTION OF DOCUMENTS FROM BANK

CUSTOMERS CLEARANVE AT TRANSPORT TO FACTORY

RECEIVE MATERIAL & LOCAL CLEARNCE &


VERIFY QUANTITY TRANSPORT
FACTORY
RAW MATERIALS STORE

After inspection, the purchased materials are taken into stores for preservation, if they are meant
for stock. Non stock items are directly taken to assembly lines from inspection. Preservation,
storage can contribute to effective operation.

TECHNIQUES FOR INVENTORY CONTROL

ABC Analysis

It is not desirable to keep the same degree of control of all items. The firm should pay maximum
attention to those items whose value is highest. The firm should therefore classily inventories to
identify which items should receive the most effort on control. The highest value items are
classified as ‘A’ class, and would be in tightest control. The ‘C’ class represents the least value
and would be under simple control. 13 class item fall in between the two categories and require
reasonable attention and management. The items falls ‘A’ class are Aluminum foil, Tissue paper,
Condenser, Chemicals and paddles etc. which are given must care.

MAJOR RAW MATERIALS PURCHASED

Aluminum foil, Rubber bung, Tab lend, Sleeves PVC, Metro phenol, Bitumen Shalimar, Solder
wire flex, Brass bullet, PVC tubes, Clamps, Labels and Gasket . There are mainly 299 major raw
materials used for different production process. The material handling equipment used in store
are Trolley, Cash Pulley block and Drum Trolley.

SUB CONTRACTORS

It may sometimes become necessary get some specific job work done like sleeve printing etc.
through outside source. In such cases the planning Department issues like sleeves printing etc.
through outside source.
And issue work orders and then the contract is given by the materials department to one of the
sub-contractors on the basis of the list they maintain. The materials are received by Keltron from
the sub-contractors and sent for inspection. The bill of the party is sent to Accounts for effective
payment.

SCRAP MANAGEMNT

Scraps arising out of production process are consolidated at a scrap yard at different locations
and these scraps are disposed of by the way of sealed tenders and other methods.

SAFETY MEASURES

Petroleum, oil and lubricants are stored in separate area. High speed diesel oil is stored in
overhead tank in a separate fenced area. Stores door is sealed at the close of working hours with
signature of the OIC on gummed paper pasted on the door, which is checked at time of opening
next day.

FINISHED GOODS

Raw materials after passing through various operations is converted to finished goods which are
ready for sale. These goods are stored in the finished goods store. The first in first out method is
used at the time of dispatching. If the buyers reject any batch of finished goods are taken to Raw
Materials Department and the information is sent to QA department and then re-credited to the
FG stores.
FINISHED GOODS STORES PROCESS – FLOW CHART

CREDITED MATERIALS COLLECTING FROM MANUFACTURING DEPARTMENT

VERIFYING PRIMARY PACKING AND LABELING

QUALITY CHECKING, SEALING, LOCATING

ISSUING OF MATERIALS, CHECKING, SEALING, STRAPING

CHECKING OF INVOICE AS AGAINST DBA FORWARDING NOTE GATE PASS

DISPATCHING
CHAPTER 6
SWOT ANALYSIS
SWOT ANALYSIS

SWOT analysis is a strategic planning technique used to help a person or organization identify
the Strength, Weakness, Opportunities, and Threats related to business competition or project
planning.

STRENGTH

 ISO 9001:2015 certification


 Government owned company
 High quality products
 Better customer service
 Brand image
 Operational experience
 Fully and semi-automated production system
 Easy accessibility by road and rail
 It is the only capacitor manufacture in Kerala

WEAKNESS

 Shortage of raw materials


 Periodical changes in government policy
 Lack of advertisement
 Unavailability of unskilled worker
 Poor forecasting techniques
 Lack of proper distribution network

OPPERTUNITIES

 Day to day expanding market


 Company is capable to do exports
 The job provided by the company is secured
 Incentives, bonus , pensions are provided
 The company is a leading supplier of electrolytic capacitors
THREATS

 High cost of production


 Trade union problems
 Globalization
CHAPTER 7
FINDINGS, SUGGESTIONS & CONCLUSION
FINDINGS

 Government of Kerala has approved the merger of four subsidiary companies of Keltron
 Keltron produce high quality products
 KCCL is maintaining high standard of quality so the production cost are high
 Most of the products are produced as per the order
 KCCL have enough potential for growth and expansion
 The company is located near all modes of transportation that is waterways, railways and
roadways
 Because of increasing demand, now the company has changed their distribution system in
order to reach more business
SUGGESTIONS

 The company should adopt modern performance appraisal system


 Company should carry on diversification
 Management should try to improve labor welfare facilities
 The company sell products at competitive price
 Management must form work committee for maintaining good industrial relation
 Adequate staffs should be appointed so as to reduce burden of existing staffs
 The companyshould try to use its production capacity to the maximum
 Management should adopt suggestion system
 Company should try to promote the product through exhibition, trade fair, advertisement
 Maintain a proper communication between employees and supervisors
 Identify the strength and weakness of the employees and giving proper training to them
 Recruit more fresher’s , it will help the company to compete with other company
 The company may prepare budget for each activity , it will help to reduction of
production cost
CONCLUSION

Keltron has initiated steps to create a knowledge center that would catalyze the process of
knowledge assimilation as well its dispensation. Keltron is one of the leading capacitors
manufacturing companies in Kerala. It is an ISO 9001 certified functioning company. It has been
always able to provide high quality products. It has also a super Design & Research section that
helping providing capacitors according to the needs of the customers. And also they have a well
experienced technical experts and supporting staffs for the accomplishment of the goals of the
company.

It has a committed set of technocrats who work tirelessly for the accomplishment of the goals of
the company. The company provides employment for the handicapped people giving them
high respect. It has a very eco-friendly surrounding helping its employees to keep a cool
atmosphere.

The organization study in Keltron help me to understand the various functions in an


organization and how it is connected with our management theories. It get a good idea about the
history and profile of” KELTRON” to enlarge my idea in the business world. And also the study
has given mean insight into the working of an organization engaged in the production of
electronic equipment. Here in this study I also found the problems faced by most public sector
undertakings. I take this opportunity to extend my wholehearted thanks to Keltron, and all those
people for the great help in doing the organization study.
CHAPTER 8
BIBLIOGRAPHY
BIBLIOGRAPHY

1. “Production and Operation Management” K.Aswathappa and k.ShridharaBhat.


2. “Marketing Management “Philip Kotler.
3. “Human Resource Management” P.Subbarao.
4. “Financial Management” I.M.Pandey
5. Catalogues, Brochures, Annual Reports of Keltrone
6. Websites

www.keltrone .org.com

www.wikipedia.com

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