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A
PROJECT REPORT
ON
FIXED ASSET MANAGEMENT
AT
BEVCON INDUSTRY.
By
DOUNTULA ASHWINI
H.T 2166166!216
P"#$%&' ()*+,''%- , /0"',0 ),+%' #" '3% 040"- # '3% D%5"%% #
MASTER OF BUSINESS ADMINISTRATION
SUBMITED TO
OSMANIA ),%"(,'y7 HYDERABAD
U-%" '3% 5),-0&% #
SUPRABATH
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INSITUTE OFMANAGEMENT AND COMPUTER SCIENCE
8A,,0'%- '# OSMANIA UNIVERSITY9
CHEERYAL89 :EESARA8+-9 R.R8D,('9 T.S
2;1
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DECLARATION
I 3%"%*y -%&0"% '30' '3,( /"#$%&' "%/#"' ','%- FIXED ASSET
MANAGEMENT BEVCON ()*+,''%- *y +% '# '3% -%/0"'+%' #
B)(,%(( A-+,,('"0',#7 ==========.7 ,( 0 *#0,-% 4#":
)-%" '0:% *y +% 0- ,' ,( #' ()*+,''%- '# 0y #'3%" ),%"(,'y #"
,(',')',# #" '3% 040"- # 0y -%5"%% -,/#+0>&%"',,&0'% #" /)*,(3%-
0y ',+% *%#"%.
D0'%?
P0&%?
8======.9
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AC@NOWLEDGEMENT
T3% 3,53%(' 30//,%(( '30' 0&+/0,%( '3% ()&&%(() +/%',#
# 0y '0(: 4#)- *% ,+/%'% 4,'3#)' '3% %/"%((,# # 5"0',')-% '# 0
'3#(% /%#/% 43# 30% 3%/%- +% '3"#)53#)' '3,( /"#$%&' 0( ()&&%(( ,(
'3% 0*('"0&' # 30"- 4#":. I 4#)- ,:% '# %/"%(( +y 3%0"'%' 5"0',')-%
'# M". ========. 8M005%" 9 #" /%"+,'',5 +% '# -# '3%
/"#$%&' , 0- 0(# #" 3,( ,(/,",5 5),-0&%7 ()//#"'7 0)0*% ,/)'(
0- ('")&',% &",',&,(+ '# -%%#/ 0- +/%'% '3,( /"#$%&'.
I %/"%(( +y 3%0"'%' '30:( '# '3% ====. T%0+ 0- 0 '3%
%+/#y%%( # '3% #"50,0',# #"
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ABSTRACT
T3,( "%(%0"&3 4#": ,( # F,%- A((%' M005%+%' , P)*,& S%&'#"
O"50,0',#( 4,'3 0 "%%&',# # ,'( E#+,& I+/0&' # 0 D%%#/,5
C#)'"y 4,'3 #&)( # N0+-, A,:,4% U,%"(,'y 8NAU9. T3% /"#*%+%&%((,'0',5 '3,( (')-y ,( '3% ('%0,57 0-0,(0',# 0- 0*0-#+%' #
,%- 0((%'( , '3% /)*,& (%&'#" #"50,0',#( , N,5%",0. T3% +0,
#*$%&',% # '3% /0/%"7 '3%"%#"%7 ,( '# ,- '3% &0)(%( # '3%(% /"#*%+(
0- 40y( # (#,5 '3%+. I &0""y,5 #)' '3,( "%(%0"&37 *#'3 /",+0"y
0- (%-0"y -0'0 4%"% )(%-. S,+/% /%"&%'05%( 0- '3% &3,
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INDEX
S.N#? CONTENTS PAGE NO.
CHAPTER
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INTRODUCTION
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INTRODUCTION?
F,%- A((%'( 0"% '3% 0((%'( 3%- 4,'3 '3% ,'%',# # *%,5 )(%- #
',)#)( *0(,( #" '3% /)"/#(% # /"#-)&,5 #" /"#,-,5 5##-( #"
(%",&%( 0- 0"% #' 3%- #" "%(0% , '3% #"+0 )"(% # *)(,%((.
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+%0' #" )(% #" +0y y%0"(. T3% 0)% # '3%(% 0((%'( -%&"%0(%( 4,'3
'3%," )(% #" 4,'3 ',+% #" +0y #'3%" "%0(#(. A /#"',# # ,%- 0((%'( 0"%
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'3% *)(,%(( #" 0 /"#,' #" 0 ,-%,,'% /%",#- # ',+%. T3,( 0(()+/',#
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0- #' 0' &)""%' "%0,0*% 0)%. T3% +0":%' 0)% # '3% ,%- 0((%'(
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',)%( '# *% (3#4 , '3% *##:( , 3,('#",&0 ('.
T3% (' &%/' # 0&)',5 ('0'%( '30' -%/"%&,0',# &0&)0'%-
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+#"% /"#,'(7 43,&3 , -,('",*)'%- , ) 4, %0- '# "%-)&',# , &0/,'0.
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ACCOUNTING STANDARD FOR FIXED ASSETS 8AS
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FIXED ASSETS MANAGEMENT CYCLE
T3% ,%- 0((%'( +005%+%' &y&% ,( '3% &y&% # 0&',,',%( "#+ '3%
0&),(,',# # '3% 0((%' '# '3% ,0 -,(/#(,',# # '3% 0((%'( 0' '3% %- # '3%,"
)(%) ,%. T3% &y&% 30( ! ('%/(?
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#'3%"4,(%7 # 0 0((%' 0- '3% -%'%"+,0',# '30' '3% 0((%' ,( '# *% &0/,'0,%-.
T# *% &0/,'0,%- '3% 0((%' 30( '# +%%' '3% 05%&yK( &0/,'0,0',# ,+,' 0-
30% 0 )(%) ,% # #% y%0" #" +#"%.
R%&%,,5? T3% 0((%' ,( #"+0y "%&%,%- 0- 0&&%/'%- *y '3% 05%&y. R%&%,/'
+0y *% %",,%- *y %'"y ,'# 0 0)'#+0'%- /)"&30(,5 (y('%+ #" *y 30"-
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,-%',,%- 0- %'%"%- ,'# '3% ,%- 0((%'( +005%+%' ,%'#"y (y('%+.
A((%'( 0"% ,-%',,%- 4,'3 0 /%"+0%'y 0''0&3%- ,-%',,&0',# '057 %'&3,5
#" *y /0,',5 # '3% ,-%',,&0',# )+*%".
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I%'#"y? T3% #5%(' ('%/ , '3% &y&%. T3% 0((%' ,( )(%- #%" ,'( )(%) ,%.
A((%'( 0"% ,%'#",%- 0- 0&)'%- #" -)",5 '3,( ('%/ )', '3%y 0"% #
#5%" %%-%-. T3% 05%&yK( /#,&,%( 0- /"#&%-)"%( -%'%"+,% '3% ,%'#"y
,'%"0.
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FIXED ASSETS MANAGEMENT CYCLE
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NEED FOR THE STUDY?
A( ,%- 0((%'( /0y 0 ,+/#"'0' "#% , +/0yK( #*$%&',%(. T3%(% ,%-
0"% #' %"',*% #" #' ,),-0*% #%" 0 /%",#- # ',+%. T3% #4%"K( )-(
0- #5 '%"+ ,0*,,',%( 0"% ,%('%- , ,%- 0((%'(. S,&%7 ,%- 0((%'( /0y
-#+,0' "#% , '3% *)(,%(( 0- '3% ,"+ 30( )',,0',# # ,%- 0((%'(. S#7
"0',# '",*)'%( , 00y,5 0- %0)0',5 '3% /%"#"+0&% # '3%
*)(,%((.
I ,"+( ,%- 0((%'( 0"% ,-% 0- #' )',,%- /"#/%"y ,' 0%&'( '3% #5
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SCOPE OF THE STUDY?
1. T3% /"#$%&' ,( %"%- # ,%- 0((%'( # B% 5"#)/ # I-)('",%(
-"04 "#+ 0)0 "%/#"'( # '3% +/0y. T3% ()*$%&' +0''%" ,(
,+,'%- '# ,%- 0((%'(7 ,'( 00y(,( 0- ,'( /%"#"+0&% *)' #' '# 0y
#'3%" 0"%0( # 0&)',5 "/#"0'%7 +0":%',5 0- ,0&,0 +0''%"(.
OBJECTIVES OF THE STUDY?
T3% ##4,5 0"% '3% #*$%&',%( # '3% (')-y
1. T3% (')-y ,( -)&'%- '# :#4 '3% 0+#)' # &0/,'0 %/%-,')"%
+0-% *y '3% +/0y -)",5 (')-y /%",#-.
2. T3% (')-y ,( -)&'%- '# %0)0'% ,%- 0((%'( /%"#"+0&% #
B% 5"#)/ # I-)('",%( T3% (')-y ,( -)&'%- '# %0)0'% '3%
,%- 0((%'( ')"#%" # B% 5"#)/ # I-)('",%( T3% (')-y ,(
-)&'%- '# %0)0'% -%/"%&,0',# 0- +%'3#- # -%/"%&,0',#
0-#/'%- *y B% 5"#)/ # I-)('",%(.
. T3% (')-y ,( -)&'%- '# :#4 '3% 0+#)' # ,0&% +0-% *y #5
C#&"%'% -0+( (/, 40y(7 ')%,57 #"+0',# # %0"'3 -0+( 0-
*)-(7 &00(7 *",-5%(7 "#0-( 0- *),-,5(. *%,'',5y7 '3% +/0y 30(
'3% /",,%5% # 4#":,5 #" #" # *%30 # ()&3 ,"0('")&')"% +0$#"( 0(
'3% T%3", Hy-"# /#4%" -%%#/+%' "/#"0',#7 ('%% A)'3#",'y # I-,0
L,+,'%-7 NTPC7 NHPC7 R%,0&%7 0- E5,%%",5 /"#$%&'( I-,0
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4#":#"&% # ;;; /%#/%.
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R(.1;
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/"#$%&' ,( "%,%- 0( '3% +#(' (,5,,&0' , ,'( &0(( #" ,-)('"y *%('
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"%),"%+%'7 M". R0+%(3 30( 0 -%&0-% 0- 30 %/%",%&% , -%%#/,5
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(30"/ (%(% # #&)(7 -y0+,(+7 -%-,&0',# 0- +/%',',% (/,",' '# '3%
+/0y '# (30/% ,'# 0 ()&&%(()7 /"#%((,#0y +005%- %'%"/",(%.
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4,'3 /%"%,0 ",%"(7 (# %&%((0"y '# +0:% /#4%" /"#$%&'( +%0,5) '#
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,-)('"y7 B% W0y#"( C0(',5( L,+,'%-7 %'%"%- ,'# 0 MOU 4,'3
N0',#0 /"#$%&'( ('")&',#( C#"/#"0',#. T3% MOU %','%( '3%
+/0y '# 1; /",&%>/)"&30(% /"%%"%&% , 0 *,-( ()*+,''%- *y
NPCC # MC( *%30 (,5,,&0'y -#% '# *% ('")&'%- *y NTPC 0-
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0"%0( #" '3% %' '3"%% y%0"(. P0"',&,/0',# , '3%(% /"#$%&'( 4, &0 #"
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C0(',5( 30( '3% ,-%&% '# 5%%"0'% *#'3. N%%-%(( '# ('"%((7 ()&&%((
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+/0yK( ('0'%- 5#0 # ,-)('"y %0-%"(3,/.
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BEVCON INDUSTRIES LIMITED
DETAILS OF O!"S ON #AND AS ON $%&''&(%''
RS. I C"#"%(
SI.
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BHARTIYA SHIROMANI
PURAS@AR
T3,( &%"',,&0'% # E&%%&% #"
E30&,5 '3% ,+05% # I-,0 /"%(%'%- *y
Awards & Achievements:
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PARTNERS
P"#5"%((,% C#('")&',#( L,+,'%-
G0 I-,0 L,+,'%-
My'0(
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MILESTONES
E505,5 ;;; 4#":%"(7 %%&)',5 '3% 0"5%(' +0)0
0*#" '"0&' , I-,0 0' @0'0 I"# O"% +,%( ,
O",((0
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+05,')-%.
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DATA ANALYSIS PRESENTATION
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F#" '"%- 00y(,( '3% )(% # ,-% )+*%"( ,( 5%%"0y 0-#&0'%-7 '3%
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&0&)0'%- /%"&%'05% &305% , %0&3 ,'%+ # #'3%" y%0"( , "%0',# '# *0(%
y%0". T3,( /"#&%-)"% +0y *% &0%- 0( F,%- /%"&%'05% +%'3#-.
T3,( +0"5, -%'%"+,%( '3% -,"%&',# # )/40"- #" -#440"- 0- ,#%(
'3% ,+/%+%'0',# # '3% /%"&%'05% "%0',#(3,/ # %0&3 ('0'%+%' ,'%+
+%0( # '3% (0+% , '3% *0(% y%0". G%%"0y '3% ,"(' y%0" ,( '0:% 0( '3%
*0(% y%0". T3% ,5)"%( # '3% *0(% y%0" 0"% '0:% 0( 1;; 0- '"%- "0',# #"
'3% #'3%" y%0"( ,( &0&)0'%- # '3% *0(,( # ,"(' y%0". H%"% 0 0''%+/' ,(
+0-% '# :#4 '3% 5"#4'3 "0'% , '#'0 ,%('+%' 0- ,%- 0((%'( # '3%
BEVACON #" y%0"( '30' ,( 2;12
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2;12
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YEAR FIXEDASSETS TREND
PERCENTAGE
2;1;
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RATIO ANALYSIS?
R0',# 00y(,( ,( 0 /#4%") '## # ,0&,0 00y(,(. A "0',# ,( -%,%- 0( '3%
,-,&0'%- )#',%' # '4# +0'3%+0',&0 %/"%((,#( 0- R0',#( ##: 0' '3%
"%0',#(3,/ *%'4%% ,-,,-)0 0)%( 0- "%0'% '3%+ '# 3#4 0 +/0y 30(
/%"#"+%- , '3% /0('7 0- +,53' /%"#"+ , '3% )')"%.
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/"#,-% 0 +%0,5) )-%"('0-,5 # '3% /%"#"+0&% 0- ,0&,0
/#(,',# # '3% ,"+. R0',#( 3%/ )( '# ()++0",% 0"5% )0',',%( # ,0&,0
-0'0 0- '# +0:% )0,'0',% $)-5+%' 0*#)' ,"+K( ,0&,0 /%"#"+0&%.
1. FIXED ASSETS TO NET WORTH RATIO ?
T3,( "0',# %('0*,(3%( '3% "%0',#(3,/ *%'4%% ,%- 0((%'( 0- %' 4#"'3 .
N%' 4#"'3 (30"% &0/,'0 Z "%(%"%( 0- ()"/)( Z "%'0,%- %0",5(
F,%- 0((%'( '# %' 4#"'3 "0',# F,%- 0((%'(
N%' 4#"'3
T3% "0',# # F,%- 0((%'( '# N%' 4#"'3 ,-,&0'%( '3% %'%' '# 43,&3 (30"%
3#-%"( )-( 0"% (): ,'# '3% ,%- 0((%'(. G%%"0y7 (30"% 3#-%"( (3#)-
,0&% #"
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P)"&30(,5 ,%- 0((%'( 0- %),'y ,&)-,5 '3% "%(%"%( 0- ()"/)(%( 0-
"%'0,%- %0",5(. I '3% "0',# ,( %(( '30 1;; ,' ,+/,%( '30' #4%"K( )-(
0"% +#"% '30 '#'0 ,%- 0((%'( 0- '3% (30"% 3#-%" /"#,-% 0 /0"' #
4#":,5 &0/,'0.
W3% '3% "0',# ,( +#"% '30 1;; ,' ,+/,%( '30' #4%"K( )-( 0"% #'
(),&,%' '# ,0&% '3% ,%- 0((%'( 0- ,0&,%" 30( '# -%/%- )/#
#)'(,-%"( '# ,0&% '3% ,%- 0((%'(. T3%"% ,( # R)% # T3)+* '# ,'%"/"%'
*)' 6;
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. FIXED ASSETS TURNOVER RATIO?
T3% "0',# %/"%((%( '3% #. # ',+%( ,%- 0((%'( 0"% *%,5 ')"%- #%" , 0
('0'%- /%",#-. I' ,( &0&)0'%- )-%".
[[[[[[[[[[[[[(0%([[[[[[[[[[[[[
N%' ,%- 0((%'( 80'%" -%/"%&,0',#9
T3,( "0',# (3#4( 3#4 4% '3% ,%- 0((%'( 0"% *%,5 )(%- , *)(,%((. T3%
"0',# ,( ,+/#"'0' , &0(% # +0)0&')",5 &%" *%&0)(% (0%( 0"%
/"#-)&%- #' #y *y )(% # &)""%' 0((%'( *)' 0(# *y 0+#)' ,%('%- ,
,%- 0((%'( '3% 3,53%" "0',#7 '3% *%''%" ,( '3% /%"#"+0&%. O '3% #'3%"
30-7 0 #4 "0',# ,-,&0'%( '30' ,%- 0((%'( 0"% #' *%,5 %%&',%y )',,%-.
5. RETR! "! T"T#$ #ET&
P"#,' 0'%" '0
T#'0 0((%'(
T3,( "0',# ,( &0&)0'%- '# +%0()"% '3% /"#,' 0'%" '0 050,(' ,%('%- , '#'0
0((%'( '# 0(&%"'0, 43%'3%" 0((%'( 0"% *%,5 )',,%- /"#/%"y #" #'. T3%
3,53%" '3% "0',# '3% *%''%" ,' ,( #" '3% &%".
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FIXED ASSETS TO NET WORTH RATIO
2010-112011-122012-132013-140
50000000
100000000
150000000
200000000
250000000
300000000
'ixed assets !et()rt* %
Years
Rupees
INTERPRETATION?
T3% 0*#% '0*% (3#4( 0 ',)#)( ,&"%0(% , %' 4#"'3 0- ,%- 0((%'(.
T3,( (3#4( '3% (0',(0&'#"y /#(,',# # '3% +/0y.
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FIXED ASSET RATIO?
C0/,'0 %+/#y%-(30"%3#-%"( )- Z L#5
-
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2010-112011-132012-132013-140
50000000
100000000
150000000
200000000
250000000
300000000
'ixed #ssets Rati)
'ixed asstes +apita, ep,))ed %
INTERPRETATION
T3% 0*#% '0*% (3#4( 5"#4'3 , ,%- 0((%'( (0',(0&'#"y /#(,',# # ,%-
0((%'( , '3% +/0y. L#5 '%"+ )-( (3#4 %(( )&')0',#7 '3%"% ,( #
&305%T3% 3,53%(' /%"&%' 1 "%"-%- , '3% y%0" 2;1
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-
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2010-112011-122012-132013-140
50000000
100000000
150000000
200000000
250000000
300000000
'ixed assets t) /urrent ,iai,ities
'ixed assets +urrent $iai,ities %
INTERPRETATION
T3% 0*#% '0*% (3#4( '3% "%0',#(3,/ *%'4%% ,%- 0- &)""%' L,0*,,',%(.
T3% 0*#% '0*% (3#4( 5"#4'3 , ,%- 0((%'(.
T3,( (3#4( '3% (0',(0&'#"y /#(,',# # ,%- 0((%'( , '3% +/0y. E% '3%
&)""%' ,0*,,',%( 0"% ,&"%0(,5. T3% 3,53%(' /%"&%'05% "%"-%- 40( , '3%
y%0" 2;1;
-
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TOTAL INVESTMENT TURN OVER RATIO?
T3% '#'0 ,%('+%' ')" #%" "0',# &0 *% &0&)0'%- *y '3% #"+)0 0(
5,% )-%"
T#'0 ,%('+%' "0',# (0%(
T#'0 ,%('+%'
YEAR SALES INVESTMEN
T
RATIO IN
2;1;
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2010-122011-122012-132013-140
50000000
100000000
150000000
200000000
250000000
300000000
350000000
400000000
450000000
T"T#$ !ETE!T TR! "ER R#T"
a,es nvestent %
INTERPRETATION
F"#+ '3% 0*#% '0*% 4% &0 (%% '30' (0%( 30- 0 ,&"%0(%
I%('+%' ,( ('0' "#+ 2;1;
-
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FIXED ASSETS TURN OVER RATIO?
T3% ,%- 0((%'( ')" #%" "0',# ,( 0 "%0',# *%'4%% '3% (0%( #"
(' # 5##-( 0- ,%->&0/,'0 0((%'( %+/#y%- , 0 *)(,%((.
F,%- 0((%'( ')" #%" "0',# (0%(
T#'0 ,%- 0((%'
YEAR SALES NET FIXED
ASSETS
RATIO IN
2;1;
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2010-12 2011-12 2012-13 2013-140
50000000
100000000
150000000
200000000
250000000
300000000
350000000
400000000
450000000
'E #ET TR! "ER R#T"
a,es !et fxed assets %
INTERPRETATION
T3% 0*#% '0*% (3#4( ,&"%0(%( , N%' ,%- 0((%'(. T30' &0 0(# *% (%%
&%0"y , (0%(7 '30' ,-,&0'%( 0 5##- (,5.
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RETURN ON TOTAL ASSETS?
T3% "%')" # ,%- 0((%'( &0 &0&)0'% 0( )-%"?
R%')" # ,%- 0((%'( /"#,' 0'%" '0
T#'0 A((%'(
YEAR PROFIT
AFTER TAX
TOTAL
ASSETS
RATIO IN
2;1;
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2007-08 2008-09 2009-10 2010-110
50000000
100000000
150000000
200000000
250000000
300000000
350000000
400000000
450000000
500000000
RETR! "! T"T#$ #ET
r)ft #ter Tax T)ta, #ssets %
INTERPRETATION
T3% 0*#% '0*% (3#4( ,&"%0(% , /"#,' 2;1;
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CALCULATION OF DEPRECIATION?
D%/"%&,0',# +%'3#-( ##4%- *y B%0 &0*%( P' .L'-. ,( 0( ##4(?
19 D%/"%&,0',# ,( &30"5%- # ('"0,53'
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-
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CONCLUSIONS?
A'%" 00y,5 '3% ,0&,0 /#(,',# # B%0 &0*%( 0- %0)0',5 ,'(
,%- 0((%'( +005%+%' #" &0/,'0 *)-5%',5 '%&3,)%( , "%(/%&' #
+/#%' 00y(,(7 '"%- 00y(,( 0- "0',# 00y(,(. T3% ##4,5
&)(,#( 0"% -"04 "#+ '3% /"#$%&' /"%/0"0',#.
T3% /"#5"%(( # (3#4( '30' '3%"% ,( 0 ,&"%0(% , N%' *#&: (,-%"0*y #%"
'3% y%0" '30' '3% ,%('+%' , '3% %' *#&: ,( , ,&"%0(% '"%- .I' ,&"%0(%-
-)",5 '3% y%0" 2;1;
-
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BIBLIOGRAPHY
1. @307 M Y 0- P @ J0,7 F,0&,0 M005%+%'7 T0'0 M&G"04< H,
P)*,(3,5 C#.7 N%4 D%3,7 2;;!.
2. I M P0-%y7 E((%',0( # F,0&,0 M005%+%'7 V,:0( P)*,(3,5
H#)(% P' L'-7 N%4 D%3,7 1.
-
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. R0+%(37 S 0- A G)/'07 V%')"% C0/,'0 0- '3% I-,0
F,0&,0 S%&'#"7 O#"- ),%"(,'y /"%((7 N%4 D%3,7 1.
. A'3#y7 R N 0- J S R%%&%7 M005%+%' A&)',5 P,&,/(7
T0"0/#"%4007 B#+*0y.
. J0,7 P @ 7 J#(%''% /%y"0"- 0- S)"%-"0 S Y0-07 I'%"0',#0
F,0&,0 M005%+%'7 M0&+,0 I-,0 L'-7 N%4 D%3,7 1.
6. P"0(00 C30-"07 ,0&,0 M005%+%'7 T0'0 M&G"04
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APPENDICES
ORGANISATION STRUCTURE
Bevacon
HIGH PERFORMANCE RELIABLE WIRES AND CABLES
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#!#! RE+T"R
E!ER#$ #!#ER +"ER+#$
FINANCE
ACCOUNTS
PURCHASE
STORES
DESPATCH
E!ER#$ #!#ER
R:;
R & D
QUALITY ASSUARANCE
QUALITY CONTROL
CABLE ASSEMBLY DIVISION
CALIBRATION
EQUIPMENT DEVELOPMENT
TRAINING
CORPORAT
E OFFICE
CORPORAT
E
PLANNING
INFORMATI
ON
SYSTEMS
CENTRE
OPERATION
S
GENERAL
MANAGER SALES
MARKETING
SALES
ADVISORBOARD OF
DIRECTORS
CHAIRMAN
MANAGING
DIRECTOR
DIRECTORS