Feasibility report and how to reach at BEP (ATUL ENGINEERING UDYOG)

DAYALBAGH EDUCATIONAL INSTITUTE

DEPARTMENT OF MANAGEMENT

CO-OPERATIVE MANAGEMENT INTERNSHIP PROGRAMME

Feasibility report and how to reach at BEP

September, 2016– NOVEMBER, 2016

ATUL ENGINEERING UDYOG

COURSE NAME: WORK TERM PROJECTCOURSE NUMBER: MBM 304

SUBMITTED BY: AMAR SHAKTI KUMARMBA (3rd Sem.)ROLL NUMBER: 157605

Acknowledgement

The success and final outcome of this project required a lot of guidance and assistance

from many people and I am extremely fortunate to have got this all along completion of

my project work.

I respect and thank Mr. Vishal Pangoriya and Mr. Indra Kumar Ahuja for giving me an

opportunity to do the project work and providing us all support and guidance which

helping me to complete my project.

Declaration

This is to declare that this work entitled “Feasibility report and how to reach at BEP” submitted

by me to the Finance Department at ATUL ENGINEERING UDYOG, is a bonafide work and is

entirely an original piece of work exclusively prepared and conceptualized by me and the

findings in this project report are based work being done by me and to the best of my

knowledge and belief. The work presented in this report has not been copied from any research

submitted by anyone, anywhere earlier.

AMAR SHAKTI KUMAR

Table of contents

Sr.no. Particular Page no.1 Executive Summary 12 Company profile 23 The importance of this study for the organization 34 Project Area 45 Project Details 5-68 Feasibility report and how to reach at BEP (Detail)

∑ General company description∑ Infrastructure∑ Current plant manufacturing process∑ Executive summary ∑ Product & Services∑ Assumption∑ Finance aspects & plan∑ Immediate action plan∑ Revenue Generation∑ Sources of Revenue∑ Manpower requirements with justification

7-28

9 Analysis 2910 Fadings 2911 Conclusion 3012 References 31

Page | 1

Executive Summary

1. Feasibility report and how to reach at BEP (perusing)

This project stared in August month and it is going on.

Duration –not mentionArea- Finance

Page | 2

Introduction

Company profile

Atul Engineering Udyog is an ambitious industrial venture of Agra. It is the oldest

and core unit of famous ATUL GROUP OF INDUSTRIES. It was established in the

year 1994 and commenced production in1985 and become the first foundry in

Agra to become ISO:9001/1994 certified w.e.f. 15/6/200.

The Company manufactures and supplies high precision ferrous castings and

grinding Media of following type and orange:

∑ Iron and alloy steel casting up to 200 kg.∑ Side buffer arrangement with face to plate riveted (1000 KGM & KGM)∑ Loco side buffer (BG) min. assembly∑ Hyper steel and high chrome steel grinding media balls.

Atul Group a progressive conglomerate, was founded in the year 1962 under the

leadership of Shri R. S. Mittal with a vision of serving society by supplying superior

quality products that provide high value for money for customers. From a humble

beginning as a small manufacturing set up for manufacture of Diesel Generating Set &

Diesel Pump sets to a spectacular growth is the saga of the Group. Since our inception in

the year 1962, the Company in a Span of 23 years has turned into a 12-Industries-Group

with continuous multi fold growth in its Sales turnover. The Company diversified its core

business of Diesel Engine, Gen sets, & Pump Sets to manufacturing and supply of Carbon

Steel Castings and Alloy Steel Castings for general engineering purposes, PVC Pipes,

Hand Pumps, Oxygen Gas, Water Storage Tank, A. C. Pressure Pipe.

Commitment to customer satisfaction is achieved by pursuit of excellence in all aspects

with high technical skills, communication and team work. We not only believe in

Page | 3

Excellence but also want our Group to be synonymous with it. We have continuous

contrived to bring in the best technology into our products.

Area of study

It includes Finance, Marketing and HR. I am in the group so it is including all three areas.

The importance of this study for the organization

Atul engineering udyog (AEU) is going to setup new machinery for foundry, and produce high quality products. In presently AEU producing railway products by manual and through semi automatic processes, but after setup new plant AEU will come up with more automation. So feasibility report is required for this.

It is important to manage finance and forecasting.

Page | 4

Project Area

Human Resource Management

∑ Manpower requirements for justification

Finance

∑ Financial aspects & plan∑ Immediate action plan∑ Revenue generation ∑ Identify sources of revenue∑ Financial & technology sustainability of the business model∑ Budget detail with justification

Marketing

∑ Assumption (including market competition analysis)∑ SWOT analysis

Page | 5

Project Details

Feasibility report and how to reach at BEP

Preparation of feasibility report because, new casting machine is setting up at Atul Engineering Udyog. And it is very costly so second is how to reach at BEP.Objective

∑ To increase industrial growth and qualitative production.∑ To accelerate productivity.∑ Creation of congenial industrial environment and high-end infrastructure

facilities. ∑ To create new employment opportunities.∑ Qualitative enhancement of skill and capacity of human resources.

1) Feasibility report∑ Executive summary Completed ∑ Business vision, mission and goal Completed∑ Product/ service description Completed∑ Assumption Completed∑ Financial aspects & plan Completed∑ Immediate action plan Completed∑ Revenue generation Completed∑ Identify sources of revenue Completed∑ Financial & technology sustainability

of the business model∑ SWOT analysis∑ Manpower requirements for

justification ∑ Start up Expenses∑ Break Even Analysis∑ Competitive Analysis∑ Financial History and Ratios

completed

Page | 6

∑ Four Year Profit Projection∑ Opening Day Balance Sheet∑ Projected Balance Sheet∑ Budget detail with justification∑ Commercialization plan

2) How to reach at BEP

Duration

Starts from 1st August

Data collection (none of these has been collected yet)

∑ Last year Audit report∑ Energy sources (CNG, electricity)∑ Production process analysis∑ Production processing cost analysis∑ Official cost analysis∑ Production capacity analysis (Low- high)∑ Demand and supply analysis (purchase & sale)∑ Wages & salary detail

Page | 7

General Company Description (Source:- Atul group website)

Atul Engineering Udyog is an ambitious industrial venture of Agra. It is the oldest and

core unit of famous ATUL GROUP OF INDUSTRIES. It was established in the year 1994

and commenced production in1985 and become the first foundry in Agra to become

ISO:9001/1994 certified w.e.f. 15/6/200.

The Company manufactures and supplies high precision ferrous castings and grinding

Media of following type and orange:

∑ Iron and alloy steel casting up to 200 kg.∑ Side buffer arrangement with face to plate riveted (1000 KGM & KGM)∑ Loco side buffer (BG) min. assembly∑ Hyper steel and high chrome steel grinding media balls.

Atul Group a progressive conglomerate, was founded in the year 1962 under the

leadership of Shri R. S. Mittal with a vision of serving society by supplying superior

quality products that provide high value for money for customers. From a humble

beginning as a small manufacturing set up for manufacture of Diesel Generating Set &

Diesel Pump sets to a spectacular growth is the saga of the Group. Since our inception in

the year 1962, the Company in a Span of 23 years has turned into a 12-Industries-Group

with continuous multi fold growth in its Sales turnover. The Company diversified its core

business of Diesel Engine, Gen sets, & Pump Sets to manufacturing and supply of Carbon

Steel Castings and Alloy Steel Castings for general engineering purposes, PVC Pipes,

Hand Pumps, Oxygen Gas, Water Storage Tank, A. C. Pressure Pipe.

Commitment to customer satisfaction is achieved by pursuit of excellence in all aspects

with high technical skills, communication and team work. We not only believe in

Excellence but also want our Group to be synonymous with it. We have continuous

contrived to bring in the best technology into our products.

Page | 8

Infrastructure

The Company is located inside Atul Group’s campus of 50000 Sq. Mtr. area with a covered area of 8000 Sq. Mtr. equipped with cutting edge machinery and state-of-the art manufacturing facilities as listed below:

∑ 6 Nos. induction furnaces ranging from 3 Ton to 300 Kg. giving us flexibility

to produce casting of wide variety of critical chemical compositions & weight.

o Alloyed steel including hyper chrome steel & high chrome steel

(upto 32% Cr.)

o All grades of C.I. & S.G. Iron

o Austempered Ductile Iron

∑ 1 No. 5 Ton Electric Arc Furnace for melting critical steel grades with

extremely low sulphur, phosphorous and carbon.

∑ High pressure moulding line & sand plant supplied by DISA with box size:

1300 x 1000 x 350/350 mm.

∑ No-bake moulding line of 15 Tons/Hr. capacity for large castings.

∑ Shell core shooter and PLC controlled mixer for making no bake & CO2

core.

∑ 2 Nos. shot blasting machines of 48” dia rotary table.Further, a centrifugal

casting division is also in the pipeline.

Machining facilities

∑ 4-Axis ‘MAZAK’ HMC H-630N CNC M/c.

∑ 2 Nos. CNC turning centers.

∑ 65 Nos. conventional lathe machines for turning, milling & drilling

operations.

∑ Solid CAM & Solid works for design development and machining.

∑ Mazak HMC H-630N

∑ VTL of table size 1.5 Mtrs.

Page | 9

In-house Laboratory

∑ The Chemical Lab is fully equipped with two 24-hour online Spectrometers

of German Make supported by a fully equipped wet analysis laboratory &

carbon silicon analyzer.

∑ Universal Testing Machine of 40 Ton capacity with computerized interface

and graph printing facility.

∑ Impact Testing Machine of 500 Ton capacity for checking impact strength

at -40 °C

∑ Pull Testing Machine of 500 Ton capacity.

∑ Fracture Toughness Testing Machine as per ASTMF-604 with facility for

conducting test sample at -57 °C.

∑ Jominy end test as per ASTM to maintain hardenability.

∑ Micro-processor based microscope with attached camera and related

accessories to examine macro and microstructures up to 1000X.∑ Hydraulic Press Machine upto 200 Ton capacity.

Heat Treatment facilities

∑ PLC based operator less gas fired heat treatment furnace with 4 point

temperature control & graph recording facility according to API 6A American

Std. (Max. temp. – 1200 °C) of working area 5 mtr. x 1.5 mtr. x 1.5 mtr for air

quenching high chrome grinding media.

∑ PLC based operator less gas fired heat treatment furnace with 6 point

temperature control according to API 6A American Std. (Max. temp. – 1200

°C) of working area 4 mtr. x 2 mtr. x 2 mtr.

∑ Quenching Furnace of size 3 Mtrs. x 2 Mtrs. with PLC control and

quenching facility of 5 Tons load within 45 seconds.

∑ Water quenching tank of 70,000 Litres with appropriate agitation.

Page | 10

∑ Electric and gas fired furnaces for tempering with air circulation facility.

Hardness testing facilities

∑ 4 Nos. Optical Brinell hardness testing machines

∑ Rockwell hardness testing machine.

∑ Portable hardness testing machine to check hardness of heavy castings.

Non-Destructive Testing

Radiographic testing facilities for iridium & cobalt source with site approval from Bhabha Atomic Research Centre, India.

∑ Radiographic testing and ultrasonic testing machine, magnetic particle

inspection requirement, Dye penetrant testing, pressure testing facilities.

Captive Power Plant

∑ 1 No. 1 MW lean burn GE Waukesha Gas Genset

∑ 2 Nos. 575 KW lean burn Cummins Gas Gensets

∑ 2 Nos. 380 KW Cummins Gas Gensets

Page | 11

Organizational structure

Current process flow chart of manufacturing process

Page | 12

Current plant manufacturing process

Page | 13

Executive SummaryAtul engineering udyog (AEU) going to setup new machinery for foundry, and produce high quality products. In presently AEU producing railway products by manual and through semi automatic processes, but after setup new plant AEU will come up with more automation. After installation of new plant, quality, production, and also profitability will increase.This industry will produce other iron and steel products in different sector.

VisionTo establish Atul Engineering Udyog as a reliable and qualitative destination for foundry product with higher efficiency for customer satisfaction and this will create mass employment opportunities, resulting in qualitative improvement in the living standard of people.ObjectiveIt is proposed to achieve the following objectives through the New Infrastructure and Industrial development

∑ To increase industrial growth and qualitative production.∑ To accelerate productivity.∑ Creation of congenial industrial environment and high-end infrastructure

facilities. ∑ To create new employment opportunities.∑ Qualitative enhancement of skill and capacity of human resources.

Strategy∑ Developing the infrastructure facilities by setting up new plant and machinery.∑ Improving the industrial environment (working condition for worker).∑ Time bound implementation for new product involvement.∑ Implementation of the strategy will be regularly monitored by a committee

constituted for this purpose.

Short term goalTo reach at breakeven point. To increase the productivity, to satisfy customers needs, and to increase profitability.(For meeting out B.E.P., which has been increased due to the investment in new plant & machinery)Long term goalLong term goal is to come up with new product with new market, and also enter in another sector like- automobile, defense products Legal form of ownership: current is partnership firm

Page | 14

PRODUCT & SERVICES

Railway components

Carriage Components:

∑ Schaku Coupler Assembly and Its Components for EMU/MEMU/DEMU

Coaches

∑ High Tensile Tight Lock Centre Buffer Coupler with AAR H-type Head and

its Component for BG Coaches

∑ Modified Side Buffer Arrangements and its Components for LHB Coaches.

∑ Control Arm Assembly and its Components for LHB Coaches.

∑ Brake Support, Console, and Centering Disc for LHB Coaches.

∑ Axle Box Assembly and its Components for Conventional and EMU Coaches

∑ Side Buffer Arrangement and Its Components for Conventional Coaches.

Apart from the above we are also manufacturing many other Under Frame components such as:Articulation piece steel Casting, Adjuster, Brake Block Hanger Bracket, Centre Pivot Housing, CastCollar, brake head etc

Wagon Components

1. Bogie Components

∑ Brake Beam

∑ Back stop

∑ Bogie Centre Pivot Top

∑ Bogie Centre Pivot Bottom

∑ Narrow Jaw Adopter

∑ Wedge∑ Side Bearer Housing

Page | 15

2. High tensile centre buffer coupler & its components for Freight stock (Spec. No. 48-BD-2008 & WD-70-BD-10)

∑ Coupler Body

∑ Yoke

∑ Knuckle

∑ Lock

∑ Striker Casting

∑ Yoke pin support

Locomotive Components:

1. for EMD Locomotives:

∑ Long Life Loco Side Buffer Arrangement

∑ Axle Box Housing


its Component for Locomotives

∑ Suspension tube

∑ Equilizer Spring Sheet

∑ Soft Draft Gear

∑ E – type Coupler for GM Locos.

2. for ALCO Locomotives:

∑ Long Life Loco Side Buffer Arrangement

∑ Axle Box Housing


its Component for Locomotives

∑ Suspension tube

∑ Equilizer Spring Sheet

Page | 16

Apart from above we are also manufacturing Various parts such as End shields, Commutator VEE Ring, etc of Various types of Traction Motors.

∑ Hi- Chrome Grinding Media Balls∑ Hyper Steel Grinding Media Balls

Page | 17

ATUL ENGINEERING UDYOG [RAILWAY PRODUCT]

axle box housing Centre Buffer Coupler for Locomotive Back Stop

Center Pivot Bottom Center Pivot Tops Center Pivot Tops

Equliser Spring Seat for

Locomotives

High Capacity Loco Side Buffer Knuckle for centre Buffer

Couplers

Page | 18

Lock RCF Buffer Scharfenberg coupler

steel brake beem striker Wedge

Yoke pin Support Yoke

Page | 19

Assumption There is competition for qualitative products, every year railway department announce tender of products (in this announce what product you will produce this year).

∑ So if your product rejected by railway inspection you will lose money.∑ If fine (unreflective product) product with more productivity will also

increase your profitability.

Financial aspects & plan In this project we are purchasing plant set (Iron foundry machinery set) from DISA INDIA. We are going to invest money in following things:-

∑ Drawing∑ Machines∑ Self setup (which part company will set itself)

We did not get any detail information about machinery cost drawing cost. We only know how much we have paid for the entire thing. For all purchasing amount being paid by current account.

Page | 20

Immediate action planIt contains steps for construct whole plant, stage by stage. What we do first, when we do, and how many days it will take for next step.Following are the details of setting parts step by step-

DISA INDIA [ACTION PLAN]

“do not disclose, reproduce, or use this document for manufacture without the written consent of disa.”

Sr.no

.

QTY. DISCRIPTION SPECIFICATION DRG. NO. Scope

1 1 SHAKE OUT 1 RVVA 1.X 2.0- 5T 10841100 DIL

2 1 GRD WITH CHUTE BLEW SHAKE OUT ATUL

2a 1 GRID WITH CHUTE BELOW SELF

DISCHARGE SHAKE OUT

ATUL

3 1 OSCILLATING CONVEYOR FVE 0.6 X 3.3 10330252

0

DIL

3a 1 SUPPORT FOR OSCILLATING CONVEYOR ATUL

4 1 BELT CONVVEYOR 650 BW X 16675 C/C DIL/

ATUL

5 1 OVER BAND MAGNETIC SPARATOR SUITABLE FOR 650

BW

ATUL

5a 1 SUPPORT FOR OBMS ATUL

6 1 SPILLAGE GRID WITH CHUTE-1 ATUL

6a 1 SPILLAGE GRID WITH CHUTE-2 ATUL

6b 1 SPILLAGE GRID WITH CHUTE-3 ATUL

Page | 21

7 1 SPILLAGE BELT CONVEYOR 500 BW X 1186 C/C DIL/

ATUL

8 1 BUCKET ELEVATOR 1200 X 550 X 1574

C/C

DIL/

ATUL

9 1 POLYGONAL SCREEN TS-5 10841120 DIL

10 1 DISCARD AND OVERSIZE CHUTE ATUL

11 1 RETURN SAND STORAGE HOPPER 80 CU.M GA 148

445.2

ATUL

11a 1 DISCARD SAND CHUTE FROM 80 T

HOPPER

ATUL

12 1 FEEDER BELT CONVEYOR 800 BW X 5400 C/C DIL/

ATUL

13 1 SKIP CHARGE FOR NEW SAND ATUL

14 1 NEW SAND STORAGE HOPPER 40 CU.M GA 148

122.16

ATUL


ATUL

16 1 SINGLE DRIVE REV. BELT CONEYOR 650 BW X 2120 C/C DIL/

ATUL

17 1 BATCH HOPPER FOR TM- 160-45 DIL/

ATUL

18 1 CENTRIFUGAL SAND MIXER, TM- 160-45 DIL

Page | 22

19 1 SUPPORT STRUCTURE FOR SAND MIXER,

TM 160-45

ATUL

20 1 SURGE HOPPER ATUL


ATUL

22 1 BELT CONEYOR 650 BW X 16484 C/C DIL/

ATUL


ATUL


ATUL

25 1 V-PLOUGH (PNEUMATICALLY OPERATED) 650BW 10313745 DIL

26 1 FACING SAND STORAGE HOPPER 4T 1067182 ATUL

27 1 SINGLE DRIVE REV. FEEDER BELT

CONVEYOR

1000BW X 3000 C/C DIL/

ATUL

28 1 BACKING SAND STORAGE HOPPER 4T 10671982 ATUL

29 1 FEEDER BELT CONVEYOR 1000B X 2800 C/C DIL/

ATUL

30 1 MONORAIL HOIST FOR ADDITIVES 1 TON CAP. ATUL

30a 1 SUPPORT MONORAIL HOIST ATUL

31 1 ADDITIVE STORAGE HOPPER 4 CU.M CAP X 3

PARF

1084640 ATUL

Page | 23

32 1 SCRE II Ǿ 135 X 1400 C/C 10841188 DIL

32a 1 SCREW FEEDER Ǿ 1335 X 500 C/C 1084111 DIL

32b 1 SCREW FEEDER Ǿ 135 X 950 C/C 10841195 DIL

33 1 ADDITIVE WEIGH HOPPER ATUL

33a 1 ADDITIVE DISCHARGE ARRANGEMENT ATUL

34 1 MAIN SUPPORTING STRUCTURE ATUL

34.1 1 PLATFORM AT +2200 & +2450 LEVEL ATUL

34.2 1 PLATFORM AT +4650 LEVEL ATUL





34a 1 SUPPRTING STRUCTURE ABOVE

MOULDING MACHINE

ATUL

334b 1 SUPPORTING STRUCTURE FOR B.C-22 ATUL

34c 1 SUPPORTING STRUCTURE FOR B.B-23 ATUL

35 1 ELECTRICAL CONTROL PANEL (SAND

PLANT)

DIL

36 1 BUCKET ELEVATOR 1200 X 550 X 12148

C/C

DIL/

ATUL

37 1 INTERMEDIATE HOPPER ATUL


Page | 24

ATUL

39 1 SELF DISCHARGE SHAK-OUT 1200 X 3300 10841210 DIL

40 1 DISCARD CHUTE FOR FACING SAND ATUL

Page | 25

Revenue generationIn current period revenue is being generated by selling goods, for the future (after plant setup) no defected peas will be produce, so we can easily beat loan amount. The following are the difference between current cost of plant and new cost of plant. (it is just an imagination)

Compare between current process and the new process On the basis of CURRENT COST OF

OLD PLANTNEW COST OF NEW PLANT

Cost OF NEW SAND BALANCE BALANCECost OF SCRAP BALANCE BALANCEELECTRICITY, CNG, (FUEL CONSUMPTION)

BALANCE INCREASE

WORKER WAGES HIGH LOWCOST OF EMPLOYEE INVOLVE IN PRODUCTION (higher level)

LOW HIGH

COST OF MAINTENANCE OF MACHINERY

LOW HIGH

PRODUCTIVITY LESS MORE QUALITY OF PRODUCT LOW HIGHREJECTED FROM CUSTOMERS (DEFECTED)

HIGH LOW

MOULDING CAPACITY LOW HIGH (180 moulds/hour)SAND MIXER LOW HIGH (40 ton/ hour )CASTING RANGE (by weight) LOW HIGH (100 gm. To 100 kg.) CASTING RANGE (by size) SMALL HIGH

[Up to 650(L) X 550(B) X 400(H) mm]

Production capacity less More (700 tons / month)Spare capacity less More (150 ton / month)So the basic idea about revenue generation will be based on selling railway parts without any rejection.

Page | 26

Identify sources of revenueIn current Sources are just selling railway parts to 5-to-8 government’s parties.

∑ In future (after plant setup) our rejection decreases so we can produce more∑ And we can sell product to more railways parties.

Financial & technology sustainability of the business modelNote- Not completed still is going onSWOT analysisNote- Not completed still is going on

Manpower requirements with justification Machine part Quality of operator Requirements

(n means valuable in current)

AUTOMATIC MOLD MACHINE MACHINE OPERATOR Y

AUTOMATIC MOLD MACHINE MAKER Y

AUTOMATIC MOLD MACHINE OPERATOR Y

AUTOMATIC MOLD MACHINE SETTER Y

AUTOMATIC MOLD MACHINE TECHNICIAN Y

MOLDER Y

AUTOMATIC MOLDING

MACHINE

MACHINE OPERATOR Y

AUTOMATIC MOLDING

MACHINE

MACHINE SETTER Y

AUTOMATIC MOLDING

MACHINE

PROCESS TECHNICIAN Y

AUTOMATIC MOLDING TECHNICIAN Y

Page | 27

MACHINE

AUTOMETIC CASTING

MACHINE

ASSOCIATE Y

CASTER N

CASTER OPERATOR N

CASTING MOLDER N

AUTOMETIC CASTING

MACHINE

MACHINE OPERATOR N

AUTOMETIC CASTING

MACHINE

MACHINE SET-UP OPERATORS

AUTOMETIC CASTING

MACHINE

OPERATOR

AUTOMETIC CASTING

MACHINE

ROOM OPERATOR

AUTOMETIC CASTING

MACHINE

BENCH MOULDER N

CASTING MACHINE

OPERATOR

N

CERAMIC MOULDMAKER N

DIE- CASTING MACHINE N

Page | 28

OPERATOR

FOUNDRY WORKER N

FURNACE OPERATOR-

FOUNDRY

N

MACHINE COREMAKER N

MANUAL MOULDDER N

MELTER- FOUNDRY N

METAL CASTER N

PIT MOULDER N

SAND COREMAKER N

SAND MOULDER N

Page | 29

Budget detail with justificationNote- Not completed still is going onCommercialization planNote- Not completed still is going on

Analysis

I did not reach analysis part till now it is going on.

Like-

∑ Start up Expenses∑ Break Even Analysis∑ Competitive Analysis∑ Financial History and Ratios∑ Four Year Profit Projection∑ Opening Day Balance Sheet∑ Projected Balance Sheet

Findings

Not compelited

Page | 30

Conclusions

My project (Feasibility report and how to reach at BEP) is decided by me and by my subordinate. And I am very interested in this project. Many things I am learning from this.If you are going to make feasibility report this means you are planner of financial, technical, marketing, HRM, (without authority).I am completing this project by myself with the help of my senior. It will take more time (may be remaining three month is less to complete this). Because some data is not available at this time it will be occur in future.

Page | 31

References

∑ Company profile (AEU) - about firm data has been taken from www.atulengg.com.

∑ Executive summary – it has been taken from the www.atulengg.com.

∑ Product/ service description – it also has been taken from the www.atulengg.com.

http://www.atulengg.com/



Feasibility report and how to reach at BEP (ATUL ENGINEERING UDYOG)

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Transcript of Feasibility report and how to reach at BEP (ATUL ENGINEERING UDYOG)