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7/23/2019 Process of Manufacturing Sunflower Oil
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UNIVERSITY OF MUMBAI
PROCESS OF MANUFACTURING SUNFLOWER OIL
MASTER IN COMMERCE
MCOM I (2012-2013)
SUBMITTED
IN PARTIAL FULFILLMENT OF TE
RE!UIREMENTS FOR TE
AWARD OF TE DEGREE OF MASTER IN
COMMERCE
BY
NITES" R"CAURASIYA
ROLL NO" #211
MULUND COLLEGE OF COMMERCE
S"N" ROAD$ MULUND WEST$ MUMBAI %000&0
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UNIVERSITY OF MUMBAI
PROCESS OF MANUFACTURING SUNFLOWER OIL
MASTER OF COMMERCE
MCOM-I (2012-2013)
SUBMITTED BY
NITES"R"CAURASIYA
ROLL NO" #211
UNDER TE GUIDANCE OF
PROF" M"S"GANAGI
MULUND COLLEGE OF COMMERCE
S"N" ROAD$ MULUND WEST$ MUMBAI %000&0
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DECLARATION
I Mr. NITES"R"CAURASIYAthe student of MASTER IN
COMMERCE (2012-2013) hereby de!"re th"t I h"#e
o$%!eted the %ro&et on PROCESS OF
MANUFACTURING SUNFLOWER OIL$ under the
'ud"ne of PROF" M"S" GANAGI"
The nfor$"ton sub$tted s true "nd or'n"! to the best of $y
no*!ed'e.
SIGNATURE OF STUDENT
(NITES+.R.C+A,RASIA)
RO
NO.
/211
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MULUND COLLEGE OF
COMMERCE
S"N" ROAD$ MULUND WEST$ MUMBAI &0
CERTIFICATE
Ths s to ertfy th"t M'"N*+,"R"C,.'+/ the student of
MASTER O COMMERCE IN ACCO,NTANC 1stEAR
(2012-2013) h"s suessfu!!y o$%!eted the %ro&et on
PROCESS OF MANUFACTURING SUNFLOWER OIL$
under the ud"ne of PROF" M"S"GANAGI"
COURSE CO-ORDINATOR
PRINCIPAL
PROECT GUIDE
ETERNAL EAMINER
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A4567*89*:*4
Th"ns '#n' see$ to be the $ost %!e"s"nt of "!!
the &obs but t s dffu!t *hen one tres to %ut nto *ords.
On the e#ent of o$%!eton of $y %ro&et on PROCESS
OF MANUFACTURING SUNFLOWER OIL$ I t"e
the o%%ortunty to e%ress $y dee% sense of 'r"ttude
to*"rds "!! those %eo%!e *thout *hose 'ud"ne
ns%r"ton "nd t$e!y he!% ths %ro&et *ou!d h"#e ne#er
seen the !'ht of the r"y.
I "$ #ery th"nfu! to $y ude P'5;"
M"S"GANAGI *ho $"de $e re"!4e th"t I h"#e
%otent"! to *or nde%endent!y "nd '"#e $e hs #"!u"b!e
su''estons su%%ort "nd t$e *hene#er re5ured "nd
ensured th"t I ou!d do the best n ths %ro&et.
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O*
To study the 6roess of M"nuf"turn' O! Industry.
To study +o* the Sunf!o*er seeds s on#ertn' nto
Edb!e O!.
To study the %rob!e$s f"ed by the O! Industry.
DATA COLLECTION
PRIMARY DATA
RESEARC+ MET+O7OO8
9,ESTIONAIRE MET+O7
COMM,NICATE7 :IT+ T+E 6ERSON
:+O IS 7OIN T+IS ;O< IN AN OI
IN7,STR.
SECONDARY DATA
T+E SECON7AR 7ATA +AS
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1
1.1
1.2
1.3
1.>
1.?1./
INTRODUCTION OF PROCESS COSTING
Me"nn'
7efnton
A%%!"b!ty "nd Neessty
e"tures of 6roess Costn'
Ad#"nt"'es of 6roess Costn'7s"d#"nt"'es of 6roess Costn'
1
1
2
3
>?
2
2.1
2.2
C5+49 P'5*8.'*
Aountn' 6roedure
S%e$en of 6roess A@
/
3
3.1
3.2
3.3
W+9* 48 L5++*+
Me"nn'
Aountn' for osses
C"!u!"tons
B
1>
1/
%
>.1
>.2
>.3
CASE STUDY OF RUCI SOYA INDUSTRIES LTD
M"nuf"turn' 6roess of Sunf!o*er o!
Con#erson "tors of Sunf!o*er seeds nto O!
Con!uson
20
2>
2?
? S$%!e %r"t"! 6rob!e$ on %roess of o! $"nuf"turn'
o$%"ny
2/
#
/.1
/.2
/.3
RESEARC
7"t" Co!!eton
9ueston"re
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1" Co%r" rushn'
2" Refnn' "nd
3" nshn'.
(2) P'5*++ C5+49@ 6roess ostn' s " $ethod of
ostn' used to fnd out the ost of the %rodut n
e"h %roess.
(3) P'5*++ C5+@ Aordn' to CAS-1 *hen the
%roduton %roess s suh th"t 'oods "re %rodued
fro$ " se5uene of ontnuous or re%ett#e
o%er"tons or %roesses the ost nurred durn' "
%erod s onsdered "s %roess ost.
1"2 DEFINITION OF PROCESS COSTING
A5'849 5 W,*7854$ P'5*++ 5+49 + a method
of costing used to ascertain the cost of the product at
each stage or operation of manufacture...
A5'849 5 CIMA$ L54854- it is that form of
Operation Costing where standardized goods are
produced.
1"3 APPLICABILITY AND NECESSITY
6roess ostn' s "%%!"b!e to se#er"! $nn'
$"nuf"turn' "nd %ub! ut!ty ndustres e.'. $nes
"nd 5u"rres %rodun' $ner"!s "nd ores ndustres
%rodun' tet!es he$"!s so"%s %"%er %!"sts
"!oho! refned o! e!etrty '"s "nd so on.
It beo$es neess"ry to "%%!y 6roess Costn' to the
Industres be!on'n' to "ny of the fo!!o*n' "te'ores8
(1) O4* P'58.$ M4/ P'5*++*+@ A f"tory $"y
%rodue " sn'!e te$ throu'h " nu$ber of %roesses
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or de%"rt$ents. It beo$es neess"ry to fnd out the
ost of e"h %roess or de%"rt$ent se%"r"te!y to
ontro! *"st"'e et.
(2) M4/ P'58.+$ M4/ C/7*+@ A
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() The tot"! ost of e"h %roess s d#ded by the
nor$"! out%ut of th"t %roess to fnd out ost %er
unt of th"t %roess.
1"? ADVANTAGES OF PROCESS COSTING
The $ethod of 6roess Costn' h"s the fo!!o*n'
"d#"nt"'es "s o$%"red to other $ethods of Costn'.(1) P*'587 D**':454 5; C5++@ 6roess ost
"n be o!!eted "nd deter$ned for e#en " short
%erod !e " d"y " *ee or " $onth. In ;ob Costn'
on the other h"nd osts "n be o!!eted "nd
deter$ned on!y "fter the &ob s o$%!ete *hh
$"y t"e $onths or e#en ye"rs.
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(2) S:7* 48 C,*@ 6roess Costn' s " $uh
s$%!e e"sy "nd !ess e%ens#e $ethod of ostn'
"s o$%"red to other $ethods. There s no need for
"n e!"bor"te syste$ of dentfyn' the dret osts of
" &ob or " b"th.
(3) M49*'7 C54'57@
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(2) +5'7 C5+@ 6roess Costn' '#es on!y
hstor"! osts *hh "re not usefu! for fore"st of
future trends et.
(3) E+:*+@ The deter$n"ton of %erent"'e of
Nor$"! oss :"st"'e dstrbuton of osts o#er by-
%roduts "nd &ont %roduts #"!u"ton of *or-n-
%ro'ress n#o!#e est$"tes b"sed on "rbtr"ry
desons of the $"n"'e$ent.
2" COSTING PROCEDURE
2"1 ACCOUNTING PROCEUDRE
The Aountn' 6roedure n 6roess Costn' s "s fo!!o*s8
(1) S*'* P'5*++ AC@ The entre $"nuf"turn'
o%er"ton s d#ded nto se%"r"te st"'es or %roesses.
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E"h 6roess of %roduton s tre"ted "s " dstnt ost
entre. A se%"r"te 6roess Aount s o%ened to reord
the ost nurred n e"h %roess.
(2) D*
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e%enses (o#erhe"ds) "re "%%ortoned o#er "nd
"bsorbed by #"rous %roesses on " sut"b!e b"ss
suh "s r"ton of $"ter"! osts "bour Costs or
6r$e osts.
(3) C'*8 S8* 5; P'5*++ A (S7* V7.* 5; R*+8.*)@
The 6roess Aount s redted *th the s"!e #"!ue
of resdue et.
(%) N* C5+ 5; P'5*++@The Net Cost of the out%ut of
the %roess (Tot"! Cost !ess S"!e F"!ue of Resdue) s
tr"nsferred to the net %roess. The ost of e"h
%roess s thus $"de u% of () ost brou'ht for*"rd
fro$ %re#ous %roess "nd () Net ost of $"ter"!s
!"bour "nd o#erhe"ds "dded n the %roess !ess s"!e
#"!ueof resdue. The Net Cost of the !"st %roess s
tr"nsferred to the nshed oods Aount.
(?) A>*'9* U4 C5+@ The Net Cost s d#ded by the
nu$ber of ,nts %rodued to deter$ne the A#er"'e
Cost %er ,nt n th"t 6roess.
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2"2 SPECIMEN PROCESS
ACCOUNT
The s%e$en of 6roess Aount *ou!d "%%e"r "s fo!!o*s8
7r. 6roess A@
Cr.
P'.7'+ U4+ R* R+" P'.7'+ U4+ R* R+"
To Tr"nsfer fro$
E"r!er 6roess
To M"ter"!s
To :"'es
To E%enses
To O#erhe"ds
To Abnor$"! "n
Tot"!
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3" WASTAGE AND LOSSES
3"1 MEANING
A $"nuf"turn' %roess s !e!y to '#e rse to so$e *"ste
"nd !osses. et us frst be !e"r "bout the e"t $e"nn' of
these ter$s-#4. *"ste "nd !osses.
W+*@ It re%resents the %orton of b"s r"* $"ter"!s !ost n
%roessn' h"#n' no reo#er"b!e #"!ue. :"ste $"y be #sb!e -
re$n"nts of b"s r"* $"ter"!s G or n#sb!e e.'.
ds"%%e"r"ne of b"s r"* $"ter"!s throu'h e#"%or"ton
s$oe et. Shrn"'e of $"ter"! due to n"tur"! "uses $"y
"!so be " for$ of " $"ter"! *"st"'e. Nor$"! *"ste s "bsorbed
n the ost of net out%ut *here"s "bnor$"! *"ste s tr"nsferred
to the Costn' 6roft "nd oss Aount. or effet#e ontro! of
*"ste nor$"! "!!o*"nes for ye!d "nd *"ste shou!d be $"de
fro$ %"st e%erene tehn"! f"tors "nd s%e"! fe"tures of
the $"ter"! %roess "nd %rodut. Atu"! ye!d "nd *"ste shou!d
be o$%"red *th "nt%"ted f'ures "nd "%%ro%r"te "tons
shou!d be t"en *here neess"ry. Res%onsb!ty shou!d be
fed on %urh"sn' stor"'e $"nten"ne %roduton "nd
ns%eton st"ff to $"nt"n st"nd"rds. A syste$"t %roedure
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for feedb" of "he#e$ent "'"nst !"d do*n st"nd"rds
shou!d be est"b!shed.
S579*@ It s the ter$ used for $"ter"!s *hh "re b"d!y
d"$"'ed n $"nuf"turn' o%er"tons "nd they "nnot be
retfed eono$"!!y "nd hene t"en out of %roess to be
ds%osed of n so$e $"nner *thout further %roessn'.
S%o!"'e $"y be ether nor$"! or "bnor$"!. Nor$"! s%o!"'e
(i.e. *hh s nherent n the o%er"ton) osts "re n!uded n
osts ether h"r'n' the !oss due to s%o!"'e to the %roduton
order or by h"r'n' t to %roduton o#erhe"d so th"t t s
s%re"d o#er "!! %roduts. Any #"!ue re"!4ed fro$ s%o!"'e s
redted to %roduton order or %roduton o#erhe"d "ount "s
the "se $"y be. The ost of "bnor$"! s%o!"'e (i.e. "rsn' out
of "uses not nherent n $"nuf"turn' %roess) s h"r'ed to
the Costn' 6roft "nd oss Aount. :hen s%o!ed *or s the
resu!t of r'd s%ef"ton the ost of s%o!ed *or s
"bsorbed by 'ood %roduton *h!e the ost of ds%os"! s
h"r'ed to %roduton o#erhe"d. To ontro! s%o!"'e "!!o*"ne
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of nor$"! s%o!"'e shou!d be fed "nd "tu"! s%o!"'e shou!d
be o$%"red *th st"nd"rd set. A syste$"t %roedure of
re%ortn' *ou!d he!% ontro! o#er s%o!"'e. A syste$"t
%roedure of re%ortn' *ou!d he!% ontro! o#er s%o!"'e. A
s%o!"'e re%ort shou!d h'h!'ht the nor$"! "nd "bnor$"!
s%o!"'e the de%"rt$ent res%onsb!e the "uses of s%o!"'e "nd
the orret#e "ton t"en f "ny.
S7>9*@ It s'nfes those unts or %ortons of %roduton
*hh "n be retfed "nd turned out "s 'ood unts by the
"%%!"ton of "ddton"! $"ter"! !"bour or other ser#e.
or e"$%!e so$e $ud'u"rds %rodued n " by!e f"tory
$"y h"#e dents or there $"y be du%!"ton of %"'es or
o$sson of so$e %"'es n " boo. 7efet#es "rse due to sub-
st"nd"rd $"ter"!s b"d-su%er#son b"d-%!"nnn' %oor
*or$"nsh% n"de5u"te-e5u%$ent "nd "re!ess ns%eton.
To so$e etent defet#es $"y be un"#od"b!e but usu"!!y
*th %ro%er "re t shou!d be %ossb!e to "#od defet n the
'oods %rodued.
R*;54@ In the "se of "rt!es th"t h"#e been s%o!ed t
s neess"ry to t"e ste%s to s"!#"'e@ re!"$ "s $uh of the
!oss "s %ossb!e. or ths %ur%ose8 (1) A!! defet#e unts shou!d
be sent to " %!"e fed for the %ur%ose (2) These shou!d be
ds$"nt!ed (3) oods "re ser#e"b!e %"rts shou!d be se%"r"ted
"nd t"en nto sto (>) 6"rts *hh "n be $"de ser#e"b!e
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by further *or shou!d be se%"r"ted "nd sent to the *orsho%
for the %ur%ose "nd t"en nto sto "fter the defets h"#e been
re$o#ed "nd (?) 6"rts *hh "nnot be $"de ser#e"b!e
shou!d be o!!eted n one %!"e for ben' $e!ted or so!d.
S'@ It h"s been defned "s the ndent"! resdue fro$
ert"n ty%es of $"nuf"ture usu"!!y of s$"!! "$ount "nd !o*
#"!ue reo#er"b!e *thout further %roessn'. Sr"% $"y be
tre"ted n ost "ounts n the fo!!o*n' *"ys8-
(1) :here the #"!ue of sr"% s ne'!'b!e t $"y be e!uded
fro$ osts. In other *ords the ost of sr"% s borne by
'ood unts "nd no$e sr"% s tre"ted "s other no$e.
(2) The s"!e #"!ues of sr"% net of se!!n' "nd dstrbuton ost
s deduted fro$ o#erhe"d to redue the o#erhe"d r"te. A
#"r"ton of ths $ethod s to dedut the net re"!4"b!e
#"!ue fro$ $"ter"! ost. Ths $ethod s fo!!o*ed *hen
sr"%s "nnot be "''re'"ted &ob or %roess-*se.
(3) :hen sr"% s dentf"b!e *th " %"rtu!"r &ob or %roess
"nd ts #"!ues s s'nf"nt the sr"% "ount shou!d be
h"r'ed *th fu!! ost. The redt s '#en to the &ob or
%roess onerned. The %roft or !oss n the sr"% "ount
on re"!4"ton *!! be tr"nsferred to the Costn' 6roft "nd
oss Aount.
Contro! of sr"% re"!!y $e"ns the $"$u$ effet#e
ut!4"ton of r"* $"ter"! sr"% ontro! does not therefore
st"rt n the %roduton de%"rt$ent t st"rts fro$ the st"'e of
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%rodut des'nn'. Thus the $ost sut"b!e ty%e of $"ter"!s the
r'ht ty%e of e5u%$ent "nd %ersonne! *ou!d he!% n 'ettn'
$"$u$ 5u"ntty f fnshed %rodut fro$ " '#en r"*
$"ter"!.
A st"nd"rd "!!o*"ne for sr"% shou!d be fed "nd "tu"!
sr"% shou!d be o!!eted reorded "nd re%orted nd"ton the
ost entre res%onsb!e for t. A %erod"! sr"% re%ort *ou!d
ser#e the %ur%ose *here t*o or $ore de%"rt$ents or ost
enters "re res%onsb!e for the sr"% the re%orts shou!d be
routed throu'h the de%"rt$ents onerned.
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CAS-#
The %ro#sons of CAS-/ (M"ter"! Cost) re!"tn' to sr"%
*"ste et. "re "s fo!!o*s-
(1) S'@ Sr"% $e"ns ds"rded $"ter"! h"#n' so$e #"!ue
n fe* "ses "nd *hh s usu"!!y ether ds%osed of
*thout further tre"t$ent ( other th"n re!"$"ton "nd
h"nd!n') or rentrodued nto %roduton %roess n %!"e
of r"* $"ter"!.(2) W+*@ :"ste $e"ns $"ter"! !oss durn' %roduton or
stor"'e due to #"rous f"tors suh "s e#"%or"ton
he$"! re"ton ont"$n"ton unreo#er"b!e resdue
shrn"'e et. "nd ds"rded $"ter"! *hh $"y or $"y
not h"#e #"!ue.
(3) S579*@ S%o!"'e $e"ns %roduton th"t does not $eet
*th d$enson"! or 5u"!ty st"nd"rds n suh " *"y th"t t
"nnot be retfed eono$"!!y "nd s so!d for " ds%os"!
#"!ue. Net S%o!"'e s the dfferene bet*een osts
"u$u!"ted u% to the %ont of re&eton "nd the s"!#"'e
#"!ue.
(%) M'*
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re%roessn' sh"!! be deduted fro$ #"!ue of sr"% or
*"ste.
3"2 ACCOUNTING FOR LOSSES
The !oss re!"tn' to sr"% et. $"y be "ounted n t*o *"ys
(1) Atu"! b"ss or(2) Nor$"! b"ss.
(1) A.7
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"tu"! 5u"ntty of sr"% usu"!!y #"res fro$ %erod
to %erod. +ene n ths $ethod the ost %er unt
$"y #"ry fro$ %erod to %erod. Ths #t"tes or
dstorts the unt osts of %roess.
(2) N5':7
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oss Aount. Thus $"n"'e$ent "n "n"!yse the
"uses of Abnor$"! osses@"ns "nd fnd out
*hh %roess needs better ontro! "nd su%er#son.
Ths "!so ensures th"t the effeny of neffeny
of one %roess s not %"ssed on to the net %roess
throu'h the ost of unts tr"nsferred. urther the
nor$"!D ost %er unt re$"ns onst"nt o#er "
%erod of t$e.
3"3 CALCULATIONS
The "!u!"ton of nor$"! !oss et. under the Nor$"!
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>.
?.
/.
L.
Abnor$"! oss
Or
Abnor$"! "ns
Cost of Atu"! Out%ut
Cost of Abnor$"! oss
Cost of Abnor$"! "ns
Cost of ProcessSale Value of Normal Los
InputNormal Loss
JNor$"! Out%ut G Atu"! Out%ut
J Atu"! Out%ut G Nor$"! Out%ut
J ,nt Cost ,nts of Atu"! Out%ut
J ,nt Cost ,nts of Abnor$"! oss
J ,nt Cost ,nts of Abnor$"! "ns
H>
H?
H/
HL
N5*+@
(1) D**':4* N5':7 L5++@ The frst ste% s to f the
%erent"'e of Nor$"! oss on the b"ss of tehn"!
studes or %"st e%erene. Nor$"! oss s the !oss
e%eted under nor$"! ru$st"nes. It s the
un"#od"b!e or unontro!!"b!e !oss. It s nherent n the
n"ture of $"ter"!s or %roess.
(2) D**':4* N5':7 O..@ The Nor$"! or E%eted
Out%ut "n be der#ed by dedutn' the Nor$"! oss
fro$ the In%ut.
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(3) F48 5. U4 C5+@ ,nder the Nor$"! b"ss of Sr"%
Aountn' the %roess "ount s not redted *th the
s"!e #"!ue of Atu"! oss. It s redted *th the s"!e
#"!ue of the Nor$"! oss. The net ost s therefore J
ross Cost ess S"!e of F"!ue of Nor$"! oss J
Nor$"! Cost. Ths Net Cost s d#ded by the Net
Out%ut to "rr#e "t the ,nt Cost. The Net Out%ut s J
In%ut ess Nor$"! oss J Nor$"! Out%ut. Cost of
%roess $e"ns the tot"! of the debt sde of the 6roess
Aount #4. Cost b@f ro$ E"r!er 6roess M"ter"!
"bour E%enses O#erhe"ds. S"!e #"!ue of Nor$"!
oss $e"ns the s"!e #"!ue of nor$"! sr"% or defet#es.
Ths s o$%uted "s fo!!o*s8 sale value of Normal
Loss = Sale Price x Quantity of Normal Loss. It shou!d
be noted th"t ths s the s"!e #"!ue of e%eted or
Nor$"! oss the "tu"! !oss $"y be $ore or !ess. In
"se of *"ste or *e'ht !oss the s"!e #"!ue of Nor$"!
oss *ou!d be N!. The S"!es F"!ue of Nor$"! oss s
redted to the 6roess Aount. In%ut n the "bo#e
for$u!" nd"tes the tot"! unts h"nd!ed n the %roess
#4. ,nts b@f fro$ e"r!er %roess ,nts of R"*
M"ter"! Consu$ed n the 6roess tse!f.
Nor$"! oss $e"ns the unts der#ed by the for$u!"
e%!"ned "bo#e #4. In%ut K of Nor$"! oss. It
shou!d be noted th"t the "bo#e for$u!" '#es the
nor$"! e%eted or st"nd"rd !oss the "tu"! !oss $"y
7/23/2019 Process of Manufacturing Sunflower Oil
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be $ore or !ess. Thus ths for$u!" '#es the ,nt Cost
of the 6roess. It '#es the e%eted ost %er unt of the
%roess. It s n short the st"nd"rd ost of the %roess
"nd not the "tu"! ost.
(%) D**':4* !.4/ 5; A
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5u"ntty of Abnor$"! "ns deter$ned n ste% no.> n
order to fnd out ther res%et#e tot"! ost. The unt ost
$u!t%!ed by the "tu"! unts of 'ood out%ut of the
%roess '#es the tot"! ost of the 'ood out%ut. The tot"!
ost s tr"nsferred to the net %roess.
(#) F48 5. C5+ 5; A
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% CASE STUDY OF RUCI SOYA
INDUSTRIES LTD
Ruh Soy" Industres T7 s " o$%"ny *ho s %rodun' "nd
$"nuf"turn' so $"ny ty%es of o!. or $"nuf"turn' the
sunf!o*er o! the o$%"ny h"s to fo!!o* so$e ste%s. The ste%s
of $"nuf"turn' sunf!o*er o! s dsussed "nd sho*n be!o*.
Sunflower oil manufacture involves cleaning the seeds,
grinding them, pressing and extracting the crude oil from them,
and further refining. In etr"tn' the o! " #o!"t!e
hydro"rbon3 suh "s he"ne s used "s " so!#ent to etr"t the
o!.
%"1 S.4;756*' O7 M4.;.'49 P'5*++
C7*449 48 9'4849@
7/23/2019 Process of Manufacturing Sunflower Oil
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Ino$n' o! seeds "re %"ssed o#er $"'nets to re$o#e "ny
tr"e of $et"! before ben' de-hu!!ed. The de-hu!!ed seeds "re
then 'round nto o"rse $e"! to %ro#de $ore surf"e "re" to be
%ressed. Meh"n4ed 'roo#ed ro!!ers or h"$$er $!!s rush the
$"ter"! to the %ro%er onssteny. The $e"! s then he"ted to
f"!t"te the etr"ton of the o!. :h!e ths %roedure "!!o*s
$ore o! to be %ressed out $ore $%urtes "re "!so re!e"sed
*th the o! "nd these $ust be re$o#ed before the o! "n be
dee$ed edb!e.
P'*++49@
The he"ted $e"! s then fed ontnuous!y nto " sre* %ress
*hh nre"ses the %ressure %ro'ress#e!y "s the $e"! %"sses
throu'h " s!otted b"rre!. 6ressure 'ener"!!y nre"ses fro$
/B?0 to 20/?0 !o%"s"!s "s the o! s s5uee4ed out throu'h
the s!ots n the b"rre! "nd s reo#ered.
E'49 88547 57 6, +57>*4+@
After the o! h"s been reo#ered fro$ the sre* %ress the o!
"e re$"nn' n the %ress s %roessed by so!#ent etr"ton
to "tt"n the $"$u$ ye!d. A #o!"t!e hydro"rbon ($ost
o$$on!y he"ne) dsso!#es the o! out of the o! "e s then
7/23/2019 Process of Manufacturing Sunflower Oil
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dst!!ed out of the o! "nd %"sses throu'h the $"tter to be
o!!eted "t the botto$.
R*:5>49 +57>*4 '*+
Nnety %erent of the hydro"rbon re$"nn' n the etr"ted
o! s$%!y e#"%or"tes "nd "s t does t s o!!eted for reuse.
The re$"nn' 1L hydro"rbon s retre#ed *th the use of "
str%%n' o!u$n. The o! s bo!ed by ste"$ "nd the !'hter
he"ne f!o"ts u%*"rd. As t ondenses t too s o!!eted.
R*;449 ,* 57
The o! s net refned to re$o#e o!our odor "nd btterness.
Refnn' onssts of he"tn' the o! to bet*een >0 "nd ? C
"nd $n' "n "!"!ne subst"ne suh "s sodu$ hydrode or
sodu$ "rbon"te *th t. O!s "re "!so de'u$$ed "t ths t$e
by tre"tn' the$ *th *"ter he"ted to bet*een ? "nd B? C
ste"$ or *"ter *th "d. The 'u$s $ost of *hh "re
%hos%h"tdes %re%t"te out "nd the dre's "re re$o#ed by
entrfu'e. O! th"t *!! be he"ted (for use n oon') s then
b!e"hed by f!tern' t throu'h fu!!erDs e"rth "t#"ted "rbon
or "t#"ted !"ys th"t "bsorb ert"n %'$ented $"ter"! fro$
the o!.
7/23/2019 Process of Manufacturing Sunflower Oil
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r"%d!y h!!ed "nd f!tered to re$o#e *"es. Ths %roedure
ensures th"t the o! *!! not %"rt"!!y so!dfy n the refr'er"tor.
n"!!y the o! s deodor4ed. In ths %roess ste"$ s %"ssed
o#er hot o! n " #"uu$ "t bet*een 22? "nd 2?0 C thus
"!!o*n' the #o!"t!e t"ste "nd odor o$%onents to dst! fro$
the o!. Ty%"!!y tr "d "t 1K s "!so "dded to o! "fter
deodor4"ton to n"t#"te tr"e $et"!s th"t $'ht %ro$ote
od"ton *thn the o! "nd hene shorten ts she!f-!fe.
B/-'58.+6+*
The $ost ob#ous by-%rodut of the o!-$"n' %roess s o!
seed "e. Most nds of seed "e "re used to $"e "n$"!
feed "nd !o*-'r"de fert!4er others "re s$%!y ds%osed of.
!.7/ 54'57
The seeds used to $"e o! "re ns%eted "nd 'r"ded "fter
h"r#est "nd the f"t ontent of the no$n' seeds s $e"sured.
or the best o! the seeds shou!d not be stored "t "!! or for on!y
" #ery short t$e sne stor"'e nre"ses the h"ne of
deteror"ton due to $ou!d !oss of nutrents "nd r"ndty.
9u"!ty of seeds #ery $uh de%ends on nfr"struture (s!os)
"#"!"b!e for the %ro%er stor"'e ondtons. The seeds shou!d be
7/23/2019 Process of Manufacturing Sunflower Oil
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stored n *e!!-#ent!"ted *"rehouses *th " onst"nt!y
$"nt"ned !o* te$%er"ture "nd hu$dty. 6ests shou!d be
er"d"ted "nd $ou!d 'ro*th shou!d be e%t to " $n$u$.
Seeds to be stored $ust h"#e " !o* $osture ontent ("round
10K) or they shou!d be dred unt! they re"h ths !e#e! (dryer
seeds "re !ess !e!y to enour"'e the 'ro*th of $ou!d).
6roessed o! shou!d be onsstent n "!! "s%ets suh "s o!our
t"ste "nd #sosty. In "ddton the o! shou!d be free of
$%urtes "nd $eet the de$"nds %!"ed u%on t for use n
oon'.
7/23/2019 Process of Manufacturing Sunflower Oil
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S.4;756*' +**8 '5*++49 45 O7$ 6, 54>*'+54 ;5'+"
(1)Shelling is optional. When carried out, only one half
of the shells can be removed, hich implies a loss in
eight of !"#
$%& 'ranulating or fla(ing is optional.
CONCLUSION
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for $"n' "ny %rodut the r"* $"ter"! h"s to 'o fro$ so$e
%roesses "nd "fter o$%!etn' "!! the %roesses the r"*
$"ter"! beo$e the use"b!e %rodut. So the #ery frst st"'e of
o! ndustry s !e"nn' the sunf!o*er seeds n the C!e"nn'
6roess then the out%ut of !e"nn' %roess *!! tr"nsfer to the
net %roess "!!ed rndn' 6roess. In the rndn' %roess
the sunf!o*er seeds *!! 'rnd tot"!!y "nd the out%ut of the
rndn' 6roess *!! "'"n tr"nsfer to the net %roess "!!ed
6ressn' 6roess. In the 6ressn' %roess the sunf!o*er seeds
*!! h"rd!y %ress "nd by %ressn' the sunf!o*er seeds #ery
h"rd!y sunf!o*er o! *"s %rodued "nd sunf!o*er "e s "!so
%rodued "nd th"t sunf!o*er "e s no*n "s by-%rodut "nd
th"t by-%rodut *!! se!! n the $"ret "t so$e ost "nd the
out%ut of 6ressn' %roess *!! tr"nsfer to the net %roess
"!!ed Refnn' 6roess. In the Refnn' 6roess the Sunf!o*er
o! s refned "nd then "'"n th"t refned o! *!! tr"nsfer to the
net %roess for %"n'. In the %"n' %roess the refned o!
s %"ed "nd then t *!! tr"nsfer to the odo*n for se!!n' "nd
dstrbutn' the o! n the $"ret. So ths s the %roess of o!
ndustry for on#ertn' the sunf!o*er seeds nto Refned Edb!e
o!.
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?" SIMPLE PRATICAL PROBLEM ON
PROCESS OF OIL
MANUFACTURING COMPANY
The fo!!o*n' det"!s "re etr"ted fro$ the ostn' reords of
"n O! Refnery for the *ee ended Se%te$ber 30
6urh"se of ?00 tons of Sunf!o*er seeds for Rs. 2 00000.
Crushn' 6!"nt
Rs.
Refnn' 6!"nt
Rs.
nshed
Rs.
Cost of "bour
E!etr 6o*er
Sundry M"ter"!
Re%"rs to M"hnery 6!"nt
Ste"$
"tory E%enses
Cost of C"ss
2?00
/00
100
20
/00
1320
1000
3/0
2000
330
>?0
//0
1?00
2>0
NI
1>0
>?0
220
L?00
300 Tons of Crude O! *"s %rodued. 2?0 Tons of O! *"s
%rodued by Refnn' %roess.2> Tons of Refned O! *"s
fnshed for de!#ery. Sunf!o*er s" so!d Rs. >00.
1L? Tons of Sunf!o*er seeds resdue so!d Rs. 11000.oss n
*e'ht n Crushn' 2? Tons.
>? Tons by-%rodut *"s obt"ned fro$ Refnn' 6roess
#"!ued "t Rs. /L?0.
ou "re re5ured to sho* the "ounts n res%et of e"h of the
fo!!o*n' st"'es of $"nuf"ture for the %ur%ose of "rr#n' "t
7/23/2019 Process of Manufacturing Sunflower Oil
37/45
the ost %er ton of e"h %roess "nd "!so the tot"! ost %er ton of
fnshed o!.
7r. Sunf!o*er Crushn' 6roess A@
Cr.
6"rtu!"rs Tons R"te Rs. 6"rtu!"rs Tons R"te Rs.
To 6urh"se of
R"* M"ter"!
To Cost of "bour
To E!etr 6o*er
To Sundry
M"ter"!
To Re%"rs to
M"hnery 6!"nt
To Ste"$
To "tory
E%enses
?00
?00
>00 200000
2?00
/00
100
20
/00
1320
20?000
/./L
11000
-
>00
1B>000
20?000
7/23/2019 Process of Manufacturing Sunflower Oil
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7r. Refnn' 6roess A@
Cr.6"rtu!"rs Tons R"te Rs. 6"rtu!"rs Tons R"te Rs.
To Sunf!o*er
Crushn'
6roess A@
tr"nsfer
To Cost of
"bour
To E!etr
6o*er
To Sundry
M"ter"!
To Re%"rs to
M"hnery
6!"nt
To Ste"$
To "toryE%enses
300 />/./L 1B>000
1000
3/0
2000
330
>?0
//0
7/23/2019 Process of Manufacturing Sunflower Oil
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300 1B00 300 1B000
7r. nshed 6roess A@
Cr.
6"rtu!"rs Tons R"te Rs. 6"rtu!"rs Tons R"te Rs.
To Refnn'
6roess A@
To Cost of
"bour
To E!etr
6o*er
To Re%"rs to
M"hnery
6!"nt
2?0 L?3.1> 12>
1?00
2>0
1>0
L/3.3>
L/3.3>
1?2L
1B30L
7/23/2019 Process of Manufacturing Sunflower Oil
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To Ste"$
To "tory
E%enses
2?0
>?0
220
1B03> 2?0 1B03>
7r. nshed Sto A@
Cr.
6"rtu!"rs Tons R"te Rs. 6"rtu!"rs Tons R"te Rs.
To nshed
6roess A@
To Cost of
C"ss
2> L/3.3> 1B30L
L?00
1B/0L
7/23/2019 Process of Manufacturing Sunflower Oil
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SECONDARY DATA
T+E SECON7AR 7ATA +AS
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NO
%" W, + ,* .+* 5; P'5*++ A5.4
?" T,* O.. 5; 54* '5*++ + '4+;*''*8 5
"
#" #$?00 9 5; '58. 6*'* :4.;.'*8 4
*'58" T,*'* + 45':7 75++ 5; 20 5; ,* 6*9,
5; :*'7 4." A4
7/23/2019 Process of Manufacturing Sunflower Oil
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() 2?0 7*'+
(8) 100 7*'+
" N5':7 L5++ 677 5:* 4 +8* 5;
P'5*++ C5+49"
10" A7*4
'58.54 '*
() FIFO
(*'9* C5+
() B5, () 48 (
7/23/2019 Process of Manufacturing Sunflower Oil
44/45
() N5547 6,57* .4+ '*'*+*449 45:7**
65'"
(8) U4+ '58.*8 4 :5'* ,4 54* '5*++"
1" F5' 6,, 5+49 :*,58 + ,* 54* 5;
EJ.>7*4 U4+ '*7*>4
() B, 5+49"
(* 5+49"
1&" W,*4 A>*'9* :*,58 + .+*8 4 P'5*++ C5+49$
,* 5*449 4>*45'/ 5++ '*@
() H* +*'* ;'5: ,* 5++ 5; ,* 4*6 *'58"
(*'9*8 6, 5,*' 5++ 5 ''>* 57 5++"
1" W,*4 FIFO :*,58 + .+*8 4 P'5*++ C5+49$ ,*
O*449 +5 5++ '*@
() H* +*'* ;'5: ,* 5++ 5; ,* 4*6 *'58"
(*'9*8 6, 5,*' 5++ 5 ''>* 57 5++"
#"3 BIBLIOGRAPY WEBLIOGRAPY
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http://www.ruchisoya.com/m_sunflower.htmhttp://www.madehow.com/Volume-1/Cooking-Oil.html#bhttp://www.fao.org/docrep/012/al375e/al375e.pdfhttp://www.madehow.com/Volume-1/Cooking-Oil.html#bhttp://www.fao.org/docrep/012/al375e/al375e.pdfhttp://www.ruchisoya.com/m_sunflower.htm7/23/2019 Process of Manufacturing Sunflower Oil
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8$$p:;;www.google.co.in;
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