Process Costing of Parleg

7/22/2019 process costing of ParleG

INTRODUCTION
Bakery industry in India is the largest of the food industries with annual
turnover of about Rs.3000 crores. The biscuits are becoming quite popular in rural
areas as well. Nearly 55% of the biscuits are consumed by rural sectors. The biscuit
industry in India comprises of organized and unorganized sectors. The FBMI
represents the organized biscuit industry consisting of small scale, medium and
large
biscuit manufacturers located in all zones and all states of the country. Major brands
of biscuits are:- Britannia, Parle, Priya Gold, Elite, Cremica, Dukes, Anupam,
Horlicks, Craze, Nezone, besides various regional/ State brands.
A long time ago, when the British ruled India, a small factory was set up in the
suburbs of Mumbai city, to manufacture sweets and toffees. The year was 1929 and
the market was dominated by famous international brands that were imported freely.
Despite the odds and unequal competition, this company called Parle Products,
survived and succeeded, by adhering to high quality and improvising from time to
time. A decade later, in 1939, Parle Products began manufacturing biscuits, in
addition to sweets and toffees. Having already established a reputation for quality, the
Parle brand name grew in strength with this diversification. Parle Glucose and Parle
Monaco were the first brands of biscuits to be introduced, which later went on to
become leading names for great taste and quality.
Parle Biscuits Limited is a subsidiary of the Parle Products Limited, Mumbai,
which is a closely held company run by the Chauhans. Today Parle enjoys a 40%
share of the total biscuit market and 15% share of the total confectionery market in
India.
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RESEARCH OBJECTIVES
The project topic attempts to explore the COST ACCOUNTING PROCEDURE IN
BISCUIT INDUSTRY-PARLE-G and how are they manufacture Parle-G Biscuits
RESEARCH METHODOLOGY
The research-methodology adopted is mainly Non-doctrinal and descriptive. The
sources of data include secondary sources like Articles, books and Journals on websites.
LIMITATIONS OF THE RESEARCH
The research paper suffers from certain limitations, for e.g. the limited access to
sources of data and materials, limitations with respect to time and also with respect to the
limited space in which the researcher has restricted his research work. However, the
researcher has ensured that only standard text books, commentaries and materials are being
resorted to while carrying on his research.

HISTORY
Parle-G or Parle Glucose biscuits, manufactured by Parle Products Pvt. Ltd,
are one of the most popular biscuits in India. Parle-G is one of the oldest brand names
as well as the largest selling brand of biscuits in India. For decades, the product was
instantly recognized by its iconic white and yellow wax paper wrapper with the
depiction of a young girl on the front. Parle-G has been a strong household name
across India. The great taste, high nutrition, and the international quality, makes
Parle- G a winner. No wonder, it's the undisputed leader in the biscuit category for
decades.
Parle-G is consumed by people of all ages, from the rich to the poor, living in
cities & in villages. While some have it for breakfast, for others it is a complete
wholesome meal. For some it's the best accompaniment for chai, while for some it's
a way of getting charged whenever they are low on energy. Because of this, Parle-G
is the world's largest selling brand of biscuits. Launched in the year 1939, it was one
of the first brands of Parle Products. It was called Parle Glucose Biscuits. The
incredible demand led Parle to introduce the brand in special branded packs and in
larger festive tin packs. By the year 1949, Parle Glucose biscuits were available not
just in Mumbai
but also across the state. It was also sold in parts of North India. The early 50s
produced over 150 tons of biscuits produced in the Mumbai factory. Looking at the
success of Parle-G, a lot of other me-too brands were introduced in the market. And
these brands had names that were similar to Parle Glucose Biscuits. This forced
Parle to change the name from Parle Glucose Biscuits to Parle-G. Originally packed
in the wax paper pack; today it is available in a contemporary, premium BOPP pack
with attractive side fins. The new airtight pack helps to keep the biscuits fresh and
tastier
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for a longer period. Parle-G was the only biscuit brand that was always in short
supply. It was heading towards becoming an all-time great brand of biscuit. Parle-G
started being advertised in the 80's.
It was advertised mainly through press ads. The communication spoke about
the basic benefits of energy and nutrition. In 1989, Parle-G released its Dadaji
commercial, which went on to become one of the most popular commercials for
Parle-G. The commercial was run for a period of 6 years.
The goal was to spread joy and cheer to children and adults alike, all over the
country with its sweets and candies. Since then, the Parle name has spread in all
directions and has won international fame. Parle has been sweetening the lives of
people all over India and abroad. Apart from the factories in Mumbai and Bangalore,
Parle also has factories in Bahadurgarh, Haryana and Neemrana, Rajasthan. These are
the largest biscuit and confectionery plants in the country. Additionally, Parle
Products also has 10 manufacturing units and 75 manufacturing units on contract.
The company's slogan is G means Genius. The name, "Parle-G", is derived
from the name of the suburban rail station, Vile Parle which in turn is based on
village Parle in olden days (there is also area called Irle nearby where the
Parle Agro
production factory is based).
This popular biscuit is primarily eaten as a tea-time snack.Parle-G is the largest selling
biscuit in the world. It has 70% market share in India in the glucose biscuit category
followed by Britannia, Tiger (17-18%) and ITC's Sunfeast (8-9%). The brand is
estimated to be worth over Rs 2,000 crore (Rs 20 billion), and contributes more than
50 per cent of the company's turnover (Parle Products is an unlisted company and its
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executives are not comfortable disclosing exact numbers). Last fiscal, Parle had sales
of Rs 3,500 crore (Rs 35 billion). It also is popular across the world and is starting to
sell in Western Europe and USA.

THE STRENGTH OF THE BRAND
Over the years, Parle has grown to become a multi-million US Dollar company.
Many of the Parle products - biscuits or confectionaries, are market leaders in their
category and have won acclaim at the Monde Selection, since 1971.
Today, Parle enjoys a 40% share of the total biscuit market and a 15% share
of the total confectionary market, in India. The Parle Biscuit brands, such as, Parle-G,
Monaco and Krack jack and confectionery brands, such as, Melody, Poppins,
Mangobite and Kismi, enjoy a strong imagery and appeal amongst consumers.
Be it a big city or a remote village of India, the Parle name symbolizes
quality, health and great taste! And yet, we know that this reputation has been built,
by constantly innovating and catering to new tastes. This can be seen by the success
of new brands, such as, Hide & Seek, or the single twist wrapping of Mango bite.
In this way, by concentrating on consumer tastes and preferences and
emphasizing Research & Development, the Parle brand grows from strength to
strength.

THE QUALITY COMMITMENT
Parle Products has one factory at Mumbai that manufactures biscuits & confectioneries
while another factory at Bahadurgarh, in Haryana manufactures biscuits. Apart from this,
Parle has manufacturing facilities at Neemrana, in Rajasthan and at Bangalore in
Karnataka.
The factories at Bahadurgarh and Neemrana are the largest such manufacturing facilites in
India. Parle Products also has 14 manufacturing units for biscuits & 5 manufacturing units
for confectioneries, on contract. All these factories are located at strategic locations, so as to
ensure a constant output & easy distribution. Each factory has state-of-the-art machinery
with automatic printing & packaging facilities. All Parle products are manufactured under
the most hygienic conditions. Great care is exercised in the selection & quality control of
raw materials, packaging materials & rigid quality standards are ensured at every stage of
the manufacturing process. Every batch of biscuits & confectioneries are thoroughly
checked by expert staff, using the most modern equipment.
HOW PARLE FOUGHT TO MAKE BISCUIT AFFORDABLE TO ALL
Biscuits were very much a luxury food in India, when Parle began production in 1939.
Apart from Glucose and Monaco biscuits, Parle did offer a wide variety of brands. However,
during the Second World War, all domestic biscuit production was diverted to assist the
Indian soldiers in India and the Far East. Apart from this, the shortage of wheat in those days,
made Parle decide to concentrate on the more popular brands, so that people could enjoy the
price benefits. Thankfully today, there's no dearth of ingredients and the demand for more
premium brands is on the rise. That's why; they now have a wide range of biscuits and
mouthwatering confectionaries to offer.
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THE MARKETING STRENGTH
The extensive distribution network, built over the years, is a major strength for
Parle Products. Parle biscuits & sweets are available to consumers, even in the most
remote places and in the smallest of villages with a population of just 500.
Parle has nearly 1,500 wholesalers, catering to 4,25,000 retail outlets
directly or indirectly. A two hundred strong dedicated field force services these
wholesalers & retailers. Additionally, there are 31 depots and C&F agents
supplying goods to the wide distribution network.
The Parle marketing philosophy emphasizes catering to the masses. They
constantly endeavor at designing products that provide nutrition & fun to the common
man. Most Parle offerings are in the low & mid-range price segments. This is based
on their understanding of the Indian consumer psyche. The value-for-money
positioning helps generate large sales volumes for the products. However, Parle
Products also manufactures a variety of premium products for the up-market, urban
consumers. And in this way, caters a range of products to a variety of consumers.
PARLE G - THE EVOLUTION !!!
Parle-G has been a strong household name across India. The great taste, high
nutrition, and the international quality, makes Parle-G a winner. No wonder, it's the
undisputed leader in the biscuit category for decades. Parle-G is consumed by people of all
ages, from the rich to the poor, living in cities & in villages. While some have it for
breakfast, for others it is a complete wholesome meal. For some it's the best accompaniment
for chai, while for some it's a way of getting charged whenever they are low on energy.
Because of this, Parle-G is the world's largest selling brand of biscuits.

Launched in the year 1939, it was one of the first brands of Parle Products.
It was called Parle Gluco Biscuits mainly to cue that it was a glucose biscuit. It was
manufactured at the Mumbai factory, Vile Parle and sold in units of half and quarter
pound packs.
The incredible demand led Parle to introduce the brand in special branded packs
and in larger festive tin packs. By the year 1949, Parle Gluco biscuits were
available not
just in Mumbai but also across the state. It was also sold in parts of North India. By
the early 50s, over 150 tones of biscuits were produced in the Mumbai factory.
Looking at the success of Parle-G, a lot of other me-too brands were introduced in the
market. And these brands had names that were similar to Parle Gluco Biscuits so
that if not by anything else, the consumer would err in picking thebrand. This
forced Parle to change the name from Parle Gluco Biscuits to Parle-G.
Originally packed in the wax paper pack, today it is available in a
contemporary, premium BOPP pack with attractive side fins. The new airtight pack
helps to keep the biscuits fresh and tastier for a longer period.
Parle-G was the only biscuit brand that was always in short supply. It was
heading towards becoming an all-time great brand of biscuit. Parle-G started being
advertised in the 80's. It was advertised mainly through press ads. The
communication spoke about the basic benefits of energy and nutrition. In 1989, Parle-
G released its
Dadaji commercial, which went on to become one of the most popular commercials
for Parle-G. The commercial was run for a period of 6 years.
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Parle-G grew bigger by the minute. Be it the packs sold, the areas covered or
the number of consumers. It became a part of the daily lives of many Indians. It
wasn't
a biscuit any more. It had become an icon. The next level of communication
associated the brand with the positive values of life like honesty, sharing and
caring.
In the year 1997, Parle-G sponsored the tele-serial of the Indian
superhero, Shaktimaan that went on to become a huge success. The personality
of the superhero matched the overall superb benefits of the brand. Parle
extended this
association with Shaktimaan and gave away a lot of merchandise of Shaktimaan,
which was supported by POS and press communication. The children just could not
get enough of Parle-G and Shaktimaan.
In the year 2002, it was decided to bring the brand closer to the child who is
a major consumer. A national level promo - `Parle-G Mera Sapna Sach Hoga' was
run for a period of 6 months. The promo was all about fulfilling the dreams of
children. There were over 5 lakh responses and of that, over 300 dreams were
fulfilled. Dreams that were fulfilled ranged from trips to Disneyland at Paris &
Singapore; free ride on a chartered plane; 20 scholarships worth Rs 50,000; a
special cricket coaching etc.
The year 2002 will go down as a special year in Parle-G's advertising
history. A year that saw the birth of G-Man - a new ambassador for Parle-G. Not
just a hero
but also a super-hero that saves the entire world, especially children from all the
evil forces. A campaign that is not just new to the audiences but one that involves
a completely new way of execution that is loved by children all over the
world – Animation.
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To make the brand much more interesting and exciting with children, it was
decided to launch a premium version of Parle-G called Parle-G Magix in the year
2002. Parle-G Magix is available in two exciting tastes - ‘Cocoh’ and ‘Cashew’. The
year 2002 also witnessed the launch of Parle-G Milk Shakti, which has the
nourishing combination of milk and honey, especially launched for the southern
market.
Parle-G continues to climb the stairs of success. Take a look at the global
market where it is being exported. First came the Middle East then USA followed
by Africa and then Australia. An Indian brand, that's exported to almost all parts of
the world. After all that's what you would expect from the Parle-G World's Largest
Selling Biscuit.
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RAW MATERIAL USED
 Wheat flour

Sugar
 Partially hydrogenated edible vegetable oils
 Milk Powder
 Salt
 flavors.
These material makes the glucose biscuits tasty & eatable. And the following
material makes it healthy and increase the quality of a product.
 Partially Hydrogenated Edible
 Invert syrup
 Iron Calcium
 Dough Condition
 Baking Soda
The raw material is mixed in certain proportion, to get the best quality of
biscuits. All the ingredients are tested in laboratory so that no low quality of raw
material is used in manufacturing process. The raw material is tested for their acidic
value, moisture it contains, and quality of milk powder.
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MANUFACTURING PROCESS FLOW CHART
RAW MATERIAL
TESTING
MIXING
MOULDING
BAKING
COOLING
PACKING
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ACTUAL PROCESS
The production process of company is running continuously for 24 hours. The
factory is divided in 3 section.
 First section is domestic product section. In this section they are
manufacturing only those goods, which is sale within the boundry of the
country.
 Second section is Export goods where only exported goods are made.
The process and quality of goods are same as Domestic Product.
Size and Packing process is different from Domestic biscuits.
Exporter
biscuits are smaller as compare to Domestic biscuits.
 Third section is of yummy testy cream biscuits. They are also
manufacturing cream biscuits.
This section is fully air-conditioner.
Actual process of production is divided into 6 steps. Following are the steps of
production process.
1. Checking of Raw Material
Before starting actual process of making biscuits all raw material checked
in laboratory if quality of raw material is not good then they return those of
raw material.
2. Mixing of Ingredients
After checking of raw material, raw material are go for mixture. In mixing
department 3 big mixers are working known as Steven Mixers. These
mixers
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mix the all raw material in their appropriate ratio. Each mixer has capacity of
500kg mixing at a time.
3. Moulding Section
In moulding section the ready mixture go from one big machine. This machine
cut this mixture in a perfect size & shape of glucose biscuit. And stamp on that
biscuit Parle-G.
4. Baking Section
In banking section biscuits are go from one big oven. These ovens are
categorized in eight parts. Parle agro has the biggest oven in Asia.
5. Cooling
After the process of baking the biscuits are very hot it should be cool before
packing. For cooling, biscuits rolled through conveyer belt.
6. Packing
Ready biscuits are sent for packing in packing section.Packing process of
Parle-G biscuits is different for Domestic product and Exoprt goods.
Packing
process of product is fully automatic. There are 10 machine are setup for
packing biscuits quanity wise like 200g, 1.5 kg etc. Out of 10 machines two
machines are not convertible for packing different types of goods. These two
machines are made only for Family Pack.
For Export goods they are using special Aluminum Foil pack because it should
be preserved For more than 1 year. The size of biscuits is small.
For cream biscuits, Packing of cream biscuits is done by quantiy wise.
And last Open Rapper & Eat......................
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PROCESS LAYOUT
STEPHAN STEPHAN
MIXER MIXER
CURVE
PLATE
MOULDING OVEN
COOLING
CONVYER
CURVE PLATE
MULTI
STALKING PACK
MACHIN
TABLE

BOX
TAPPING SEALING
MACHINE
DEVIRSION BELT
CONVEYOR BELT CONVEYOR BELT
DISPATCH SECTION
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PROCESS LAYOUT OF PARLE PRODUCTS LTD
PARLE G are made at parle products ltd. at vile parle .

First of all the parle products buys RAW MATERIAL from the various
suppliers and stored into the store room. This raw material is then sent to laboratory
for testing and after testing only it is used for manufacturing. The raw material
consist of Wheat flour, Sugar, Partially hydrogenated edible vegetable oils, Invert
syrup,
Leavening agents (503 Baking powder) Milk, solids Salt Emulsifiers (E 322 or E
471 or E 481) and Dough conditioners (E 223).
Such a mixture of raw material is taken and mixed into STEPHAN
MIXTURE, which is high power mixture machine. Specially made for mixture of
dough, from which the mixture is passed to molder called ROTARY MOULDER .
Through that moulder approximately 10,000 come out in a minute. Moulder had
260
cups fitted in it which gives shape to the biscuits and an impression embossed on it of
parle-g.
From rotary moulder the dough is passed through a 260 feet long
OVEN which is approximately 340* c. In oven there are three stages to be followed
 Removal of moisture.
 Building the structure of biscuits.
 Colourings of biscuits take place.
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From oven the hot biscuits are placed on the COOLING CONVYOR , which
is 260 feet long and the biscuits continues to run on it for 5 to 7 minutes so that the
biscuits become cool and all the moisture that biscuits contain gets evaporated. And
because of the above reason the factory has “S FLOW LAYOUT ” in the factory.
The conveyor continues to move to COUNTING UNIT where biscuits are
counted and seen that it is going on properly or not. The conveyor continues till the
biscuits reach the STALKING TABLE at which the biscuits are packed in very
orderly manner.
From cooling conveyor sum biscuits are diverted through AUTO FEEDING
MACHINE to another stalking machine where packing is done. From stalking table
the biscuits are moved on conveyor to MULTI PACK WRAPPING
MACHINE were 16 biscuits are packed into a regular parle g wrapper so that the
weight of 16
biscuits comes up to 100 grams.
Then 24 packets of parle g biscuits are packed into a POLY BAG. And after
packing it into poly bag it is sent to SEALING MACHINE where it is sealed, Then it
is sent to CORRUGATE BOX SECTION in which 6 poly bags are placed and then
the boxes are kept on conveyor and sent to DISPATCH SECTION from where the
biscuits are sent to various places in India and all over the world.
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INVENTORY
The inventory of the company that is the raw material is of a week. They store
such inventory in store room and then are sent for testing in laboratory and after
testing it is sent for production.
SHIFTS
There is nearly 10,000 employees working in the company and are working in
three shifts.35,000 tons of biscuits are manufactured in a day of one particular
product, and there are such nine product manufactured in the factory.
WASTAGES
There are two type of wastage in factory. First is the waste materials fallen on
ground. Such waste material is of 1% which is marginal and acceptable which goes
into total waste. Second types of waste are the biscuit collected in tray of the multi-
pack wrapping machine, since these biscuit are broken they are not packed and sold
to the customer but collected in other tray and sold as broken pieces and sold for
less
price for cattle feeding.
LOOSE BISCUIT
On the stalking table one to two rows of baked biscuits are kept aside for
selling it as loose biscuits. They are normally assumed to be damaged biscuits but
they are not damaged or broken but company keep such loose packets of biscuits to
sell it to the local people for marginal rate of 33 Rs / kg.
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FOLLWING ARE THE MACHINERY USED IN MANUFACTURING
STEPHEN MIXER
The Stephan TK Mixer is an ideal
component to fully automatically feed the
down-
stream make-up equipment for biscuits, bread,
rolls, buns, cake, sweet goods, cookies and
crackers.
ROTARY MOULD
 structure in corrosion-proof; anodized
aluminumand Aisi 304 stainless steel
 satin stainless steel paneling
 swivel wheels and support feet
 trays loader with automatic chain feed
 feeder roller anodized aluminum
 1.00 kW speed validator
COOLING CONVEYOR
The biscuit coming from stripping
conveyor is directed on to the cooling
conveyor to transfer the heat in the biscuit to
atmospheric air as it is passing on it. The total
travel of the cooling conveyor is 1.5 times the
oven length. As per need specifications it need the travel of 150 ft.
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LAMINATOR
Laminators are generally used for production of all kinds of hard biscuits,
crackers and cocktail snacks. With laminator it is possible to create a puffy pastry-
like structure, which is of decisive importance for the quality level and consequently
for
the sales success. Laminating of Dough band improves the weight/volume ratio
considerably.
BISCUIT BAKING OVEN
The oven body consists of steel steam
tight tunnel with equally divided zones of
the radiators. Stainless steel expansion joints
are
provided between these zones in order to
eliminate the expansion of the oven section. The inspection doors are provided for
inspection of the baking goods during the process.
Baking System:
The baking in the heating chamber
takes place by radiators located under and
above the wire mesh band which
distribute heat for uniform baking. The
recirculation heating gases of these radiators can be controlled for each zone
separately. The closed recirculation system is having slight vacuum so that
combustion gases cannot enter into the baking chamber. The ventilating fan is for
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circulation of the heating gases through the recirculation system and
thermostatically controlled burners provide the set temperature of the heating gases.
ROTARY CUTTER
The single head rotary cutter prints fine design on a continuously fed dough
sheet and also cuts out the individual dough piece. The unit powered by 1.5KW
helical geared motor and speed controlled by AC frequency controller. Drive is given
to cutting roller only to accommodate different sizes of dies in this machine.
COUNTING UNIT
The counting unit counts and see that the biscuit making process is going fine
or not, i.e. as per the program set in the machine, program is set as per the grams
required. Generally 16 biscuits are taken by the counting unit so that it leads to 100
grams.
MULTIPACK WRAPPING MACHINE

This machine helps in wrapping the
biscuits on the particular wrapper fixed on
the roller of the machine. The wrapper is
feed into the machine and the sealing of the
wrapper is done by four heater roller, which

is fitted on the machine. This heater roller
heat up the plastic and seals the packet. And at the same time the jaw cutter cut the
packet on the cutting edge marked i.e. as per the grams of the packet which is feed in
the automatic machine. The packets coming out from the wrapping machine in a
minute is programmed in computer and can be changed as per the need.
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POLY BAGS
Poly bags contain 24 packets of parle g
biscuits in one poly bag. There are 4 workers

employed on this section who take care of the work
by putting 24 packets of biscuits in the bag and
forwarding it to sealing machine section.
SEALING MACHINE
The sealing machine has heater rod for sealing the poly bag in which 24
packet of biscuit are placed, and it have a conveyer belt on other side so that when the
poly
bag passes through the heater and get sealed then it is passed to the tapping machine.
TAPPING MACHINE
Six such poly bags are placed in one such corrugated box and the box is
passed through the tapping machine where are tapped and then sent through a long
diversion conveyer belt. This belt helps to transfer the box to the dispatch section
directly. 36
boxes are arranged on pallet in the dispatch section, from where they are transferred to
the various dealers all over the India and worldwide.
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Parle Products
BISCUITS
Parle-G
Monaco smart
Krack jack
Monaco
Kreams
Hide & Seek
Hide & Seek Milano
Hide & Seek Bourbon
Parle actifit digestive
marie
Milk shakti
Namkin
20-20 cookies
Golden arc
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QUALITY
The Care is taken at every step to ensure the best product of long-lasting
freshness. Every batch of Biscuits, Confectionaries & Snacks are thoroughly checked
by expert staff using the most modern equipment. This ensures consistent and
perfect quality across the nation and abroad.
THE CUSTOMER CONFIDENCE
The Parle name conjures up fond memories across the length and breadth of
the country. After all, since 1929, the people of India have been growing up on
Parle
biscuits & sweets. Today, the Parle brands have found their way into the hearts and
homes of people all over India & abroad. Parle Biscuits and confectioneries,
continue to spread happiness & joy among people of all ages. The consumer is the
focus of all activities at Parle. Maximizing value to consumers and forging enduring
customer relationships are the core endeavours at Parle. Their efforts are driven
towards maximizing customer satisfaction and this is in synergy with their quality
pledge.
Parle Products Limited will strive to provide consistently nutritious & quality food
products to meet consumers' satisfaction by using quality materials and by adopting
appropriate processes. To facilitate the above we will strive to continuously train
our employees and to provide them an open and participative environment."
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VARIOUS UNIT OF COMPANY
There are five mother units and thirty one contact manufacturing units in India.
The main difference between mother units and contact units is that mother units
produce more than one product that is PARLE G, MONACO, KRACK JACK,
SIXER, HIDE AND SEEK etc. while contact unit manufacture only PARLE G.
Mother units are as follows.
Mumbai (Maharashtra)
Bhadurdgarh (Haryana)
Neemrana (Rajasthan)
Banglore and Kolkata
IMPORT - EXPORT
The immense popularity of Parle products in India was always a challenge to
their production capacity. Now, using more modern techniques for capacity
expansion, we have begun spreading their wings and are going global. Parle bisuits
and confectionaries are fast gaining acceptance in international markets, such as,
Abu Dhabi, Africa, Dubai, South America and Sri Lanka.
Even the more sophisticated markets like USA & Australia, now relish Parle
products. As part of the efforts towards a larger share of the global market, Parle
has initiated the process of getting ISO 9000 certification. Many Parle Products
have also won Gold, silver and bronze medals at the Monde Selection.
27

CORPORATE SOCIAL RESPONSIBILITY:
• As a part of Corporate Social Responsibility Policy Parle is keenly involved.
• In the overall development of younger Generation with focused endeavor.
• To build New Face of India and spread Happiness & joy all over.
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Conclusion
PARLE-G is the world‟s largest selling brand of Biscuits. Parle-g has a good trick of
tapping the consumers . Parle-G can be consumed by all the age group and it is favorite for
many of them. Parle-g has held its price line at Rs.4 for more than year25 years.
Launched in the year 1939, it was one of the first brands of Parle Products. It was
called Parle Glucose Biscuits manily to that it was a glucose biscuits.
Parle-g has so many features but itsUSP is health mnovie is a single pack i.e. a single
packOf biscuit offer 450 calories, swad bhara, shakti bhara (full of taste and
energy). Parle-G uses healthy ingredients which if counsumed provides 450
calories per pack.
Parle has a good Process style that it can produce more and sell more. The Material
department of Parle is very efficient, the wastages are properly reused, inventory is
maintained of one week.35000, tones of biscuits are manufactured in a day of one particular
product and there are such nine product manufactured in factory.
The Parle name symbolizes quality, health and great taste. And yet, we know that
constantly innovating and catering to new testes have built this reputation. This can be seen
from the success of its new brands such as „Hide & Seek‟, Mangobites etc.
Today, the Parle brands have found their way into the hearts and homes of the people all over
India and abroad.
The Parle Biscutis brand such as , Parle-G, Monaco, Krackjack, Marie Choice, Hide
& seek and confectionery brands such as, Melody, Poppins, Rolacola, Mangobite enjoy a
strong imagery and appeal amongst consumers across the world.
Which has resulted into Parle-G being the “ world largest Selling Biscuit”.
29

BIBILOGRAPHY
 Web site used to get more information about:
http://en.wikipedia.org/wiki/Parle-G
http://www.parleproducts.com/
http://www.slideshare.net

Process Costing of Parleg

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7/22/2019 process costing of ParleG

industry in India comprises of organized and unorganized sectors. The FBMI

Horlicks, Craze, Nezone, besides various regional/ State brands.

time. A decade later, in 1939, Parle Products began manufacturing biscuits, in

become leading names for great taste and quality.

Parle Biscuits Limited is a subsidiary of the Parle Products Limited, Mumbai,

The project topic attempts to explore the COST ACCOUNTING PROCEDURE IN

BISCUIT INDUSTRY-PARLE-G and how are they manufacture Parle-G Biscuits

The research-methodology adopted is mainly Non-doctrinal and descriptive. The

LIMITATIONS OF THE RESEARCH

resorted to while carrying on his research.

Parle-G or Parle Glucose biscuits, manufactured by Parle Products Pvt. Ltd,

started being advertised in the 80's.

Parle-G. The commercial was run for a period of 6 years.

Products also has 10 manufacturing units and 75 manufacturing units on contract.

The company's slogan is G means Genius. The name, "Parle-G", is derived

production factory is based).

sell in Western Europe and USA.

Be it a big city or a remote village of India, the Parle name symbolizes

In this way, by concentrating on consumer tastes and preferences and

checked by expert staff, using the most modern equipment.

HOW PARLE FOUGHT TO MAKE BISCUIT AFFORDABLE TO ALL

mouthwatering confectionaries to offer.

Parle has nearly 1,500 wholesalers, catering to 4,25,000 retail outlets

supplying goods to the wide distribution network.

The Parle marketing philosophy emphasizes catering to the masses. They

on their understanding of the Indian consumer psyche. The value-for-money

consumers. And in this way, caters a range of products to a variety of consumers.

PARLE G - THE EVOLUTION !!!

Because of this, Parle-G is the world's largest selling brand of biscuits.

Originally packed in the wax paper pack, today it is available in a

for Parle-G. The commercial was run for a period of 6 years.

In the year 1997, Parle-G sponsored the tele-serial of the Indian

superhero, Shaktimaan that went on to become a huge success. The personality

association with Shaktimaan and gave away a lot of merchandise of Shaktimaan,

get enough of Parle-G and Shaktimaan.

Singapore; free ride on a chartered plane; 20 scholarships worth Rs 50,000; a

special cricket coaching etc.

The year 2002 will go down as a special year in Parle-G's advertising

 Partially hydrogenated edible vegetable oils

material makes it healthy and increase the quality of a product.

 Partially Hydrogenated Edible

value, moisture it contains, and quality of milk powder.

The production process of company is running continuously for 24 hours. The

factory is divided in 3 section.

 First section is domestic product section. In this section they are

The process and quality of goods are same as Domestic Product.

Size and Packing process is different from Domestic biscuits.

biscuits are smaller as compare to Domestic biscuits.

 Third section is of yummy testy cream biscuits. They are also

manufacturing cream biscuits.

This section is fully air-conditioner.

1. Checking of Raw Material

department 3 big mixers are working known as Steven Mixers. These

500kg mixing at a time.

packing. For cooling, biscuits rolled through conveyer belt.

Ready biscuits are sent for packing in packing section.Packing process of

Parle-G biscuits is different for Domestic product and Exoprt goods.

machines are made only for Family Pack.

For cream biscuits, Packing of cream biscuits is done by quantiy wise.

And last Open Rapper & Eat......................

CONVEYOR BELT CONVEYOR BELT