TABLE of CONTENTS

Introduction _________________________________________________________________ 2
Reasons for Motivation _____________________________________________________________ 2
Proposed Location _________________________________________________________________________ 2 Decide Location _________________________________________________________________________ 3

Nature of the Business _________________________________________________________ 3 Human Resource Required ______________________________________________________ 4 Legal Procedure ______________________________________________________________ 5 Feasibility Report _____________________________________________________________ 8
Estimated Cost of Land______________________________________________________________ 8
Estimated cost of Factory Building ____________________________________________________________ 8 Estimated Costof Local Machinery __________________________________________________________ 9 Estimated Cost of Imported Machinery __________________________________________________ 10 Estimated Cost of Furniture and Fixture ________________________________________________ 11 Estimated Cost of vehicles ________________________________________________________ 11 SCHEDULE OF PRE-PRODUCTION EXPENCES ________________________________________ 12 Estimated Detailed Cost of Project _____________________________________________ 13

income statement Cash flow statement

21
23

Market Analysis _____________________________________________________________ 24 Technical analysis ____________________________________________________________ 25
Brief description of technical aspects:_________________________________________________ 25
List of machinery _________________________________________________________________________ 26 WASHING SECTION _____________________________________________________________________ 27 Grinding Section _____________________________________________________________________ 30

Conclusion and Recommendation. ______________________________________________ 34

1

Introduction
Wheat is one of the most important products for all of region of the world. Without wheat human life is uncompleted. It is become more important not only by the fact of improvement international value. It’s a first food item that an important for all over the world. That business also important for a Pakistan. And last decades the flour mill are increase due increase in demand of flour.

Reasons for Motivation
1. Availability of raw material 2. Availability of utilities 3. Availability of labor 4. Technical facilities 5. Whole year producing process 6. Large demand of the people. 7. Profitable Business

Proposed Location
The most feasible location for the plant would be in or near the wheat producing regions of Punjab. This is advisable as transportation costs would be reduced and contact with growers/farmers directly can be made. It is usually the case that the farmers are willing to approach the manufacturing plant directly if it is located near to their lands. However, the availability of trained personnel in the locality has to be kept in mind as well as the availability of suitable residences because costs could rise if there was a problem in the accessibility of the location from other urban area.

2

Decide Location
When I make investment and open a plant than I first decide the location and study some regard about the location. The best location of any plant is important and greater effect on business. The business can run if all input is available. I decide location the small industrial area of Multan followings factor should be examined.

1. Availability of raw material The location that I decide is the industrial area Multan, in that location the raw material of our plant is available. And I also examined the input constraint. And study any short and fall of raw material and how I can avoid that. 2. Availability of utilities After the analyses of the raw material then I examine the utilities. For example power water telecommunication road and other facilities. If the all facilities are available than open a project otherwise rejects. 3. Availability of labor Then I examine labor. The workers are available for running a project. •Available of skilled labor. •Available of unskilled labor. •Wage rate. •Training of employees.

Nature of the Business
The nature of the business is partnership. Although selection totally depends upon the choice of entrepreneur. This business is based on the partnership and registered under partnership act 1932. Name I decide that the name of our flour mill is Atta Flour Mill. Covered Area
3

The total area, which I want to establish a Flour mill, is 2 acres. The cost of one acre is 5million. The area required to the machinery building is 2kenal.

Human Resource Required
Labor There are three types of the labor are required 1. Technical Labor 2. Supervisors 3. Loaders Technical Labor Technical labor is a permanent employee of the factory. 15 to 20 employees are required. 1. Miller. 2. Manager. 3. Shift In charge. 4. Rule man. 5. Washer Man. 6. Silk Man. 7. Accountant. 8. Packers. 9. Others Helper. Supervisors These are also the permanent employee of the factory.10 to 15 employees are required. Loaders
4

Loaders are the contractor employee of the company. 15to20 employees are required

What legal aspects do I need to consider while starting my business? While starting your business, government regulations need to be considered. Theseregulations m ay also cover special incentives offered by the government for that particular sector and other laws that may govern the business. You also must decide about the form of your organization (sole proprietorship, partnership etc.). Establish Flour Mill following legal procedure is follows.

Legal Procedure
Application for license to Establish Flour Mill Applications for licenses shall be made in Form “B”(Annexed herewith as annex “A”) to the Licensing Authority of the district in which the applicant carries on or intends to carryon business involving the purchase, sale or storage for sale of food grains in wholesale quantities. To obtaining license applicant have to undertake on the application Form that he agrees to abide the conditions of license given in Form “A” (annexed herewith as annex “B”). If any applicant carries on such business or intends to carry on such business in more than one district he shall apply to the District Magistrate of the district in which he usually resides. A single application may include a request to carry on business in number of districts.
APPLICATION FORM FOR LINCENSE

1. Applicant’s name. 2. Applicant’s profession. 3. Applicant’s residence. 4. Situation of applicant's place(s) of business with full particulars regarding the number of house or premises, which he wants to get this license. 5. Place (s) of storage.

5

6. How long has the applicant been trading in food grains mentioned in the Schedule Me to this order and any other food grains. 7. Quantities of food grains handled annual during the past three years. 8. Food grains in respect of which license is required. 9. I have carefully read the conditions of license given in Form 'A' in Schedule Impended to the West Pakistan Food grains (Licensing Control) Order, 1957 and I agree to abide to them. Date…………………….. Signature of the applicant. 10. Issuance of License On receipt of application and on payment of a license fee of Rs. 10 for one district ands. 2 for each subsequent district the licensing authority shall issue license. 11. Renewal of License A license granted under this order shall, unless suspended, withdrawn or cancelled continue to be in force for one year from the date of the issue of the said license but shall be renewable annually by the licensee to the licensing authority by which the license was granted and on payment of the renewal fee of Rs. 5 for the first district and Rs. 1 for each subsequent district. Renewal of licenses shall be granted on the Renewal Endorsement Form shown in Form “C” (annexed herewith as annex “D”). If any person fails to apply and to deposit

the renewal fee before the date when it is due to expire the license shall not be renewed
Unless: A. the licensing authority is satisfied that there were good and sufficient reasons for the delay; and B. the licensee pays an extra fee of Rs. 5 for the first district and Rs . 1 for each subsequent district. 11. Duplicate License

6

In the case of lost or damage of the license, a duplicate license shall be issued on payment of Rs. 5 for one district and Rs. 1 for each subsequent district when it is proved to the satisfaction of the licensing authority that the original license was lost or damage in a bona fide manner.

No Objection Certificate. (NOC) After the issue of license the owner get the No Objection Certificate (NOC) from the following department. 1. Industry Department 2. Environment Department After the issue of (NOC) the owner starts the business properly. No Objection Certificate Fee. (NOC) No Objection Certificate Fee (NOC) pays them to the Industry Department and Environment Department is Rs.25000 Food Department Food Department gives the permission of quota of wheat on the base of urban body’s live-in the district. ASSUMPTIONS 1. Direct labor will increase every year 20%. 2. Administration salaries will be increase 20% per year. 3. Selling expense are 5% of sales revenue. 4. Depreciation will be constant over the life of assets. 5. The economic life of the project would be 10 year.6.The entire capital outlay

would be incurred one year prior to the commencement of commercial operation.
7

7. Motor vehicles, furniture, fixtures, and equipment’s would be replaced after 10 years. 8. Salvage value at the end of the life of the project represents recovery of working capital original value of land, book value of land and book value of building.

Feasibility Report

Estimated Cost of Land

(Rs. In '000' ) Sr. no
1 2 3

Description
Land (16 Canals) Land Development ( 3% ) Registration Charges (7.1428)

Area in Cost/Marla Marla (Rs)
320 320 320 70,000 1,500 5,000

Total Cost (Rs)
22,400 480 1,600

Total

24,480

Estimated cost of Factory Building
(Rs. In '000' )
8

Sr. no

Description

Area / sq. Rate / sq. ft. .ft. (Rs)

Total cost (Rs)

Main Building
1 2 3 4 Ground Flour ( 80 * 25 ) First Flour ( 80 * 25 ) 2,000 2,000 2,000 350 800 800 800 800 1,600 1,600 1,600 280

Second Flour ( 80 * 25 ) Third Flour ( 80 * 25 )

Wheat Plant Forms ( 40 * 100 ) Flour Godown

4,000 1,000

75 300

300 300

Office Block
1 2 3 4 Main Office Boundary Wall Office Gate Labor Quarter 1,100 800 300 1,500 700 300 400 400 770 240 120 600

Total

7,410

Estimated Cost of Local Machinery
(Rs. In '000' ) Sr. no
1 2 3 4

Name of Machinery
Roller flour mill ( 100*250) mm steel construction Purifier 2.4 tons construction Pneumatic Fan High Pressure Reduction Gear

Quantity

Rate / unit Total (Rs) (Rs)
375 150 60 6.5 3,000 300 120 65

cost

8 2 2 10

9

5 6 7 8

Bran Fisher Machine Air Lock Washing Machine Big Size Other Machinery such as. Electric generator. Low pressure fans, grain cleansing, pipes, nut bolts etc.

1 30 1

30 8 250

30 240 250

6,500

Workshop Equipment
1 2 3 4 Total Installation Charges( 5% of Plant & Machinery Cost) Electric Welding set Table Drill with Motor Hand Tools Scale Weight 4 3 2 1 10 10 20 10 150 120 10,805 592

Total cost of Plant & Machinery

11,397

Estimated Cost of Imported Machinery
(Rs. In '000' ) Sr. no Name of Machinery Quantity Units in Rate / unit Total cost Currency (Rs) (Rs)
NIL

Total

NIL

10

Estimated Cost of Furniture and Fixture
(Rs. In '000' ) Sr. no Description Quantity Rate (Rs) Total (Rs) Cost

Furniture and Fixture
1 2 3 Chairs Tables Stools 10 5 4 2,000 6,000 500 20 30 2,000

Required Office equipment
1 2 3 4 5 Computers Computer printer Telephones Carpets Electrical Fittings 2 2 4 1 20,000 12,000 2,000 15,000 25,000 40 24 8 15 25

Total

2,162

Estimated Cost of vehicles
( Rs. In '000' ) Sr. no
1 2

Description
Tractor Shahzor Mazda

Units
1 2

Per Unit Total Cost (Rs) Cost (Rs)
600 1,200 600 2,400

Total

3,000

11

SCHEDULE OF PRE-PRODUCTION EXPENCES
(Rs. In '000' ) DESCRIPTION
INCORPORATION FEES CONSULTENCY FEES LEGAL DOCUMENTATION TRAVELLING EXPENCES OTHER PRE- PRODUCTION EXPENCES

TOTAL AMOUNT
400 120 50 330 200

TOTAL

1,100

Initial Net Working Capital

(Rs. In '000' )
A. 1

Current Assets
Inventories a) Raw Material (5% of raw material 20 days req) b) Finished Goods c) Spares & Stores TOTAL COST OF INVENTORIES 43,355 342 43,697 800 25,126 1,000 70,623

2 3 4

Advances and Deposits, & Prepayments Accounts Receivables (0.05% of Sales) Cash Total Current Assets

B.

Possible Current Liabilities:
Less: Bank Borrowing 70% of Inventories Initial Net Working Capital 30,588 40,035

12

Estimated Detailed Cost of Project
(Rs. In '000' ) Sr. no
1 2 3 4 5 6

Description
Land Building Plant & Machinery Furniture & Fixture Vehicles Pre-production Expenses

Total Cost (Rs)
24,480 7,410 11,397 2,162 3,000 1,100 49,549 40,035

Estimated Fixed Cost Add Net Initial Net Working Capital

Total
Means of financing
Debt (50%) Equity (50%)

89,584
Rs (000) 44,792 44,792

13

Production

Shifts / Day Hours / Shift Working Days Annum /

3 8 300

PRODUCTION CAPACITY (ANNUM) AT 100% CAPACITY
Flour Meda / Suji Bran 72% 15% 13% TONS TONS TONS 21,600 4,500 3,900

Total

Total
SALES PRICE
Flour Meda / Suji Bran 72% 15% 13% RATE / KG RATE / KG RATE / KG

30,000

39 48 15

14

FACTORY WAGES AND SALARIES
CETAGORY NO. WAGES/ SALARIES PER MONTH WAGES/ SALARIES PER ANNUM

DIRECT LABOUR
SKILLED LABOUR UN-SKILLED LABOUR 6 10 8,000 6,000 576 720

TOTAL INDIRECT LABOUR
FACTORY MANAGER MILLER STORE KEEPER PEONS/SWEEPERS/WATCHMAN FITTERS ELECTRICIAN 1 1 2 2 1 2 25,000 15,000 6,000 5,000 8,000 9,000

1,296

300 180 144 120 96 216

TOTAL 25
DIRECT LABOUR Year
Basic Salary Increment (3%) Fringe Benefits (25%) 2,013 1,296 324 1,620 2,014 1,335 39 334 1,669

1,056 2,352

2,015 1,375 40 344 1,719

Total INDIRECT LABOUR Year
Basic Salary Increment (3%) Fringe Benefits (25%)

2,013 1,056 264 1,320 2,940

2,014 1,088 32 272 1,360 3,028

2,015 1,120 33 280 1,400 3,119

Total Total

15

Factory Overheads
Electricity Required 450KW

YEAR Capacity Utilization
Variable Charges on Electricity Fixed Charges on Electricity

2013 65%
4,212 450

2014 70%
4,536 450

2015 80%
5,184 450

STORES & SPARES
Plant & Machinery 3% 342 342 342

REPAIR & MAINTENANCCE
Building & Machinery 3% 564 564 564

INSURANCE
Building & Machinery 2% 376 376 376

YEAR

2013

2014

2015

Capacity Utilization
Variable OH Fixed OH

65%
4,212 3,240 7,452

70%
4,536 3,240 7,776

80%
5,184 3,240 8,424

Total OH

16

Depreciation FIXED ASSETS COST RATE TOTAL (%)

Building Plant & Machinery Furniture & Fixture Vehicles’

7,410 12,428 2,162 3,000

5% 5% 10% 10%

371 621 . 216 300

Total AMORTIZATION
Pre-Production Expenses

1,508

1350

Office Payroll

ADMINISTRATIVE STAFF
MANAGING PARTNER ACCOUNTANT CLERICAL STAFF PEON/MALI/SWEEPER

NO.
1 3 1 1

SALARY MONTH
30,000 15,000 8,000 5,000

/ SALARY ANNUM
360 540 96 60

/

TOTAL
ADMINISTRATIVE EXPENCES 2013 2014

1,056
2015

17

ADMINISTRATIVE SALARIES ADD: INCREASE @ 5% PER ANNUM ADD: FRINGE BENEFITS @ 30 % PER ANNUM

1056

1109 53

1164 55 349

317

333

TOTAL

1373 1495

1568

ADMINISTRATIVE EXPENCES
( Rs. In '000' )

YEAR
ADMINISTRATIVE SALARIES TELEPHONE & TELEX POSTAGE & STAMPS PRINTING & STATIONARY TRAVELING & CONVEYANCE ENTERTAINMENT OFFICE MAINTENANCE OTHER EXPENCES

2013
1,373 50 10 40 200 100 40 15

2014
1,495 65 15 45 210 110 45 20

2015
1,568 80 20 50 220 120 50 25

TOTAL

1,828

2,005

2,133

MARKETING STAFF
( Rs. In '000' )

MARKETING STAFF
MARKETING MANAGER SALES MAN

NO.
1 3

SALARY MONTH
30,000 7,000

/ SALARY ANNUM
360 252

/

TOTAL

612

18

MAKETINGSTAFF EXPENCES
SELLING SALARIES ADD: INCREASE @ 5% PER ANNUM ADD: FRINGE BENEFITS @ 30 % PER ANNUM

2013
612 ---184

2014
643 31 193

2015
675 32 203

TOTAL

796

867

910

Selling & Marketing Expenses
(Rs. In '000' ) YEAR Selling Salaries Transportation Expenses Advertising Expenses Promotional Expenses Other 2013 796 1,200 30 25 10 2,061 2014 867 1,320 32 30 11 2,260 2015 910 1,452 34 35 12 2,443

Total

19

Loan Repayment Schedule
(Rs. In '000' ) Year
0 1 2 3 4 5 6 7 8 9 10

Principal
4,479 4,479 4,479 4,479 4,479 4,479 4,479 4,479 4,479 4,479

Interest
8,063 7,256 6,450 5,644 4,838 4,031 3,225 2,419 1,613 806

Amount
44,792 40,313 35,834 31,354 26,875 22,396 17,917 13,438 8,958 4,479 0

20

Income Statement
( Rs. In '000' )
Years ending September 30 : Sales COST OF SALES Raw Material Labor Manufacturing Overheads Total Cost of Goods Manufactured opening inventory of finished goods Cost of goods available for sale ending inventory of finished goods Cost of Sales Gross Profit OPERATING EXPENSES: Administrative Expenses Selling Expenses Total Operating Expenses 1,828 2,061 3,889 2,005 2,260 4,265 2,133 2,443 4,576 2013 502,515 433,550 2,940 7,452 443,942 443,942 443,942 58,573 2014 541,170 466,900 3,028 7,776 477,705 477,705 477,705 63,465 2015 618,480 533,600 3,119 8,424 545,143 545,143 545,143 73,337

Less:

Operating Profit OTHER EXPENSES: Financial Charges on: Long Term Loan Bank Borrowings Amortization of Pre-Production Expenses Total Other Expenses Profit Before Tax and Worker's Fund Worker's Fund (5%) Profit/(Loss) Before Tax Tax @ 30% Net Profit

54,684

59,200

68,761

8,063 450 8,513 46,171 2,309 43,863 13,159 30,704

7,256 450 7,706 51,494 2,575 48,919 14,676 34,244

6,450 450 6,900 61,861 3,093 58,768 17,630 41,137

21

Cash Flow Statement
(Rs. In '000' )
Years ending 30th September: End of Construction 2013 SOURCES OF FUNDS: Operating Profits Depreciation Total Funds from Operation Other Sources: Long Term Loan Bank Borrowings Paid-Up Capital Total Sources of Funds APPLICATION OF FUNDS: Investment in Fixed Assets Financial Charges during Construction Pre-Production Expenses Repayment of: Long Term Loan Bank Borrowings Financial Charges On: Long Term Loan Bank Borrowings PAYMENT OF: Taxes Dividends Worker's Fund Short Term Investment Increase in Current Assets (Other than Cash) Total Application of Funds Cash Surplus/(Deficit) Cash at the Beginning of the Year Cash at the end of the year 22,819 72,368 17,215 17,215 1,000 46,853 55,916 276 17,215 17,491 13,159 2,309 10000 5,318 42,521 18,188 17,491 35,679 14,676 2,575 30000 10,586 68,765 1,503 35,679 37,183 8,063 7,256 6,450 4,479 4,479 44,792 44,792 89,584 48,449 1,100 56,192 60,709 70,269 54,684 1,508 56,192 59,200 1,508 60,709 68,761 1,508 70,269 Operating Years 2014 2015 2016

Add:

22

Market Analysis
Brief description of market:
Like every other industry, milling is subject to increased market pressures. Customers demand consistent quality and product variety while production efficiency must be maintained if not improved. A FOSS solution can prove an important ally in walking such a tightrope. Pakistan has a rich and vast natural resource base, covering various ecological and climatic zones; hence the country has great potential for producing all types of food commodities. Agriculture has an important direct and indirect role in generating economic growth. The importance of agriculture to the economy is seen in three ways: first, it provides food to consumers and fibers for domestic industry; second, it is a source of scarce foreign exchange earnings; and third, it provides a market for industrial goods Present demand:
Present demand of flour is about 25525000 tons in this current year.

Demand supply gap: The supply of flour is about 23225000 tons and demand is about 25525000 tons.
23

Ex-factory price (price which u will sell to whole sellers) The ex-factory price of 20kg bag of flour is 670 The ex-factory price of 20kg bag of Maida is 940The ex-factory price of 20kg bag of bran is 220 Retail price The retail price of 20 kg bag of flour is 690The retail price of 20kg bag of Maida is 980 the retail price of 20kg bag of bran is 440, Distribution channel: First of all our sales man collect the orders from whole sale dealers than from whole sale dealer the shop keeper collect the flour than ultimate consumers purchase from retail store.

Strategic Recommendations Initially, the product would be launched in the local market. The preferred mode of distribution is going directly to the wholesalers. There is an option of having no involvement of any distributor between the manufacturer and the wholesaler in the city where manufacturing is being done. By giving healthier profit margins to the wholesalers, the wholesalers will hence promote the product. This strategy is important to introduce such a product and to create an extensive distribution and sales channel. The company will later expand into other cities through a distributor network.

Technical analysis
Brief description of technical aspects: There are five roll systems in a flour mill: break, sizing, midds (for middling’s), low -grade, and residue. In the break system, the kernel is opened, the bran flattened and the endosperm broken into large chunks. Al-though some flour is produced here, the goal in the break system is not to produce a lot of flour but to maximize separation of bran from endosperm. Because the break rolls are at the beginning of the milling process, the quality of the work done here affects each subsequent step, thus determining both the yield of flour and the quality of that flour. If the rolls
24

are too aggressive, portions of the bran may be torn or ground into dust that will be impossible to separate from the endosperm in later steps. In the sizing system, rolls are used to further flatten and separate bran and germ from the endosperm. Sizing rolls are either finely corrugated or smooth. Coarse and fine sizing’s are produced on these rolls. Most of the high quality flour is produced in the midds reduction system. Here the rolls are either very finely corrugated or smooth. Each time stock passes between a pair of rolls, the resulting milled stock is run-through a purifier, primarily gyratory bolters with stacks of sieves with different screen and cloth meshes. Vibration and air flow contribute to stratification and separation of the material. The material which will pass through ("thrush") the finest (bottom) sieve cloth in the purifier is flour. Each set of rolls thus has its own flour "stream," identified by the roll the stock came from before arriving at the purifier: 1st Break, 2nd Break, 1st Midds, Sizing’s, etc. The "overs" of each sieve (particles not fine enough to pass through) are directed to another set of rolls for further reduction, or to one of the residue streams: bran, germ, shorts, or red dog. None of these end up in the flour. Indeed, any part of the wheat that does not enter one of the flour streams will be one of these four "by-products." These materials, unless there is a specialty market for them, are generally sold as feedstock. The separation by size, grade, etc. at each stage of the milling process creates many dozens of "streams" which wind their way through the mill. In the end, the various streams are blended and mixed to make various grades of flour, then treated with the addition of malted barley, bleaching agents, enrichments, etc. before packaging. If all the flour streams are combined and blended, the resulting flour is "Straight Grade." 'Patent" is the flour from those streams containing the least bran and germ particles, thereby the whitest and lowest in ash. "Clear" flour, on the other hand, is from the "dirtier" flour streams. While straight and clear flours will have more protein than the patent flour from the same wheat on the same mill run, this additional protein is from the aleuroneand germ, not gluten from the endosperm.

List of machinery
Now I will discuss the process of converting Wheat into Flour There are two section of working area in the Hafiz flour mill 1. Washing section.
25

2. Grinding section. Now I will discuss these sections and what is happening in these sections in detail.

WASHING SECTION
There are few machineries are used for the processing of flour. I will discuss these machineries in detail one by one. Following are the machineries. 1. SEPRATOR. 2. ELEVATOR. 3. SCOLDER MACHINE. 4. LOW PRESSURE FAN. 5. WASHING MACHINE. 6. STORAGE BIN. 7. MAGNETIC MACHINE.

1. Separator
Separator is the first machine which is used in the washing section and the person who operates this machine is roll man. First when the wheat pool, there are lot of dust and mummies in the wheat. This machine’s main function is that to separate the dust and mummies from the wheat.

26

2. ELEVATOR
Elevator is the machine which is help full for lifting the wheat at each section. It is just like the lift and performing the same function of lift. There are two types of elevator are used in the mill. First is traditional elevator and other is new technological elevator. Traditional way is that the wheat is lift through the simple belt.

27

3. Scolder Machine. With the help of elevator the wheat is shift to the scorer machine. The scorer machine is one of the most important machines. The main function which is performed by this machine is to put out the outer layer of the wheat. This is necessary to understand that this machine put out the outer layer of dry wheat. It is necessary that the wheat is dry at least twelve hours and then put into the scorer machine.

4. LOW PRESSURE FAN Low pressure fan is the fan that pressurized the wheat for the purpose of cleaning. This means that after outing the scorer machine some dust include and this fan clean such dust. This fan is not too much power full as the high pressure fan.

5. WASHING Washing machine

MACHINE acutely performs three

types of functions.

28

1. Wash with water. 2. Further put out the outer layer 3. To put out the stones.

Wash with water.
This machine firstly washed the wheat through the water after passing the water the wheat will be too much clean and then transfer for further process. Further putout the outer layer of wheat. After wash with the water wheat is transferred for again thrashing. In during the trashing again put out the outer layer of wheat. Put out the Stones Washing machine also performs the function to put out the stones from the wheat.

Grinding Section
Ruler Body Ruler body is the machine through which grinding of wheat takes place. This is the first step of grinding. Wheat comes after the washing section firstly put into the ruler body for the grinding purpose.

29

Shifter The other machine which is used in the grinding section is the shifter. This machine main function is that it shifts the flour into different categories. Categories means that special type of flour is separate from the bran and suji.There are separate boxes for each item.

30

PURIFIER Purifier machine is used to make the suji. It is independent from the shifter. Purifier has different boxes and each box has shown different effect which means that from one box wastage material is stored and other boxes are for the preparation of suji.

Air Lock Air lock is used to cease the air because if the air is included in the production then all the production may be destroy. So that’s why air lock is used to cease the air.

High pressure Fan

31

High pressure fan has a same function as the low pressure fan but the main difference is that the high pressure fan has a high voltage power full machine.

Battery Cyclones Battery cyclones are also help full for the cleaning and it takes the pressure from the low pressure fan and the high pressure fan.

32

Production Worm. Production worm is the line through which the final product is being passed at the packing room.

Conclusion and Recommendation.
I conclude that on the basis of field work and survey of flour mills that the flour is necessary product so their demands increase day by day. There is no chance to decrease the demand of flour. Pakistan is an agricultural country and wheat is the one of the major crop. Availability of raw material is very easy. So, conclusion is that the flour mill is a profit motive business because no chance of decrease of demand. Our recommendation to new investors is that they must investing flour mill because from the last year there is the shortage of flour in Pakistan. So, they step forward to minimize this shortage, and also contribute in the economic as well as social growth of Pakistan.

33

34