“Process of Manufacturing Sunflower Oil”

7/23/2019 Process of Manufacturing Sunflower Oil

1/45

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


2/45

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


3/45

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


4/45

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


5/45

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.


6/45

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


7/45

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


8/45

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


9/45

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


10/45

() 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.


11/45

(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@


12/45

(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.


13/45

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*


14/45

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.


15/45

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"!


16/45

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


17/45

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


18/45

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


19/45

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


20/45

%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.


21/45

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'*


22/45

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


23/45

"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


24/45

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$"! !oss et. under the Nor$"!


25/45

>.

?.

/.

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.


26/45

(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


27/45

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


28/45

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


29/45

% 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@


30/45

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


31/45

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!.


32/45

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


33/45

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'.


34/45

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


35/45

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!.


36/45

?" 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


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


38/45

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


39/45

300 1B00 300 1B000

7r. nshed 6roess A@

Cr.


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


40/45

To Ste"$

To "tory

E%enses

2?0

>?0

220

1B03> 2?0 1B03>

7r. nshed Sto A@

Cr.


To nshed

6roess A@

To Cost of

C"ss

2> L/3.3> 1B30L

L?00

1B/0L


41/45

SECONDARY DATA

T+E SECON7AR 7ATA +AS


42/45

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


43/45

() 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 (


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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htt%8@@***.$"deho*.o$@Fo!u$e-1@Coon'-O!.ht$!Qb

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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.htm


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Ad#"ned Cost "ountn' boo of T

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“Process of Manufacturing Sunflower Oil”

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