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CHAPTER 1 : INTRODUCTION
PROCESS COSTING:
Process costing is a management accounting cost allocation method used by
companies that produce copious amount of homogenous or extremely similar
consumer goods. Companies use process costing to allocate the business costs related
to each process of production, because allocating costs to each individual goods is too
difficult and time consuming. Under cost allocation methods, management accountants
determine thye cost of operating each individual function used in the production
process. The total process cost is divided by the number of items produced during each
specific function.
The cost included in each process costing production system relate to the amount of
direct materials used to produce goods, direct labor of employees running the process,
and the amount of manufacturing overheads used in the production process.
Manufacturing overheads often includes indirect materials, indirect labor, and the
utilities used to run the production equipment. Each individual process has business
costs allocated as goods enter into the production process. The costs are tracked until
the goods leave the process and move through the production system.
Process costing reports three type of inventories on a company financial statements:
raw materials, work in progress, and finished goods .Raw materials represent any
economic resources or business inputs that have yet to be used in the production
system. A work in progress is a detailed breakout of goods that have been going
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through the production system but are not finished. Work in progress inventories are
valued by the number of processes the goods up to that point. Production companies
have various levels of work in process inventories that are listed on their balance sheet.
Finished goods inventories are all goods produced that are available for sale to
consumers. These inventories number also includes goods waiting to be moved to
distributors or wholesalers.
This project discusses about process costing related to soap manufacturing industries .
Process costing is famous topic of cost accounting. It is that method of costing which
is used at that industry where production is done in step by step process. Every
finished goods of one process will be the raw material of other process and production
is continually operating in factory. At that time we calculate first process cost by
making process account. A process account is made for every process of production.

For example
There are three process for manufacturing of biscuits it means we will make three
process accounts for this. First process account's raw material cost, labor cost, direct
expenses and overheads total will be credited by second process account. In other
words, we will credit process second Account in process first account. Total cost of
first process will bring in the debit side and other new raw material cost and other cost
will be added in debit side. After making second process account, its total will also
transfer to second process account and In final and third process account's total will
transfer to finished stock account.
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Following are main industries where we use process costing method:

1 Chemical industry
2 Soap industry
3 Clothes industry
4 Paper industry
5 Dairy industry
Among these industry, this project studies the topic of soap industry in detail.

Advantages of Process Costing
The primary advantage of process costing is the ease and simplicity of accounting.
Process Costing is a simple and direct method of cost ascertainment that collects the
overall costs from each department and ignores costs related to specific jobs within a
department. This reduces the volume of data, and makes data collection easy and
quick. The analysis is likewise simple and straightforward, and does not require any
specialized skills other than normal accounting skills.
The uses of process costing extend to help establish effective control over the
production process.
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Process costing:
Allows budgeting of uniform output and usage costs as standard costs, making it
possible to track deviations from such standard costs with ease. It becomes possible to
track the inefficiency or discrepancy to a specific process or department without
checking each department or process.
Facilitates easy and accurate tracking of inventory.
Process costing makes it easy to obtain and predict the average cost of a product,
allowing accurate estimates to customers.
Compared to other costing methods, such as activity based costing, process costing is
inexpensive and does not drain the organization's time and resources.
Disadvantages of Process Costing
Process costing is ideally suited for homogeneous products, and fails to provide an
accurate estimate of product costs when a single process produces many items or
different versions of a same item. It also remains suitable only for bulk process works
and not for customized orders. Apportionment of joint costs to diverse products may
lead to irrational pricing decisions in such cases.
While process costing enables budgeting standard costs, the costs obtained are historic
and not current, and their use for managerial decision-making remains limited.
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Process costing makes it easy to offer estimates or quotations, it deviates from the
standard product, or allowing options for any value-added service. Process costing also
helps to fix standard costs of production, the accumulation of all costs and transferring
them to units as average costs raise the possibility of concealment of inefficiencies in
process. Process costing makes evaluation of the efficiency of individual processes or
productivity of an individual worker difficult.
This review of the advantages and disadvantages of process costing indicates that
process costing is a useful management accounting tool for large companies that mass
produce homogeneous products.

OBJECTIVES OF THE STUDY
The project deals with the study of soap manufacturing industries.It study in brief
about various processes of cost and how it is applied in the manufacturing industries.
The study also note various kind of soap that is bar soap toilet soap n many soap
detergents . Though the process costing of all kind of soap is slightly similar, but here
in this project the study mainly deals with the bar soap.

RESEARCH AND METHODOLOGY
The present study is made with reference to soap manufacturing industries.
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Secondary data is used for the present study.
Secondary data is collected from books and internet.
LIMITATION OF THE STUDY
The study is based on PROCESS COSTING OF SOAP and results are made on the
basis of information got from sources.
The study suffers from all the limitations of case study method.

CHAPTERISATION
The present study is divided into four chapters:
CHAPTER 1 : An introduction gives an introduction of the main title and to the report.
CHAPTER 2 : Deals with theoretical view of soap manufacturing companies.
CHAPTER 3 : The topic under the study is explained in this chapter.
CHAPTER 4 :Summarizes the conclusion.


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CHAPTER 2 : SOAP MANUFACTURING COMPANIES

Soap manufacturing consists of a broad range of processing and packaging operations.
The size and complexity of these operations vary from small plants employing a few
people to those with several hundred workers. Products range from large-volume types
like laundry detergents that are used on a regular basis to lower-volume specialties for
less frequent cleaning needs.
Cleaning products come in three principal forms: bars, powders and liquids. Some
liquid products are so viscous that they are gels. The first step in manufacturing all
three forms is the selection of raw materials. Raw materials are chosen according to
many criteria, including their human and environmental safety, cost, compatibility
with other ingredients, and the form and performance characteristics of the finished
product. While actual production processes may vary from manufacturer to
manufacturer, there are steps which are common to all products of a similar form.
Let's start by looking at bar soap manufacturing
Traditional bar soaps are made from fats and oils or their fatty acids which are reacted
with inorganic water-soluble bases. The main sources of fats are beef and mutton
tallow, while palm, coconut and palm kernel oils are the principal oils used in
soapmaking. The raw materials may be pretreated to remove impurities and to achieve
the color, odor and performance features desired in the finished bar. The chemical
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processes for making soap, i.e., saponification of fats and oils and neutralization of
fatty acids, are described in the Chemistry section.


Soap was made by the batch kettle boiling method until shortly after World War II,
when continuous processes were developed. Continuous processes are preferred today
because of their flexibility, speed and economics.
Both continuous and batch processes produce soap in liquid form, called neat soap,
and a valuable by-product, glycerine. The glycerine is recovered by chemical
treatment, followed by evaporation and refining. Refined glycerine is an important
industrial material used in foods, cosmetics, drugs and many other products. The next
processing step after saponification or neutralization is drying. Vacuum spray
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drying is used to convert the neat soap into dry soap pellets The moisture content of
the pellets will vary depending on the desired properties of the soap bar. In the final
processing step, the dry soap pellets pass through a bar soap finishing line. The first
unit in the line is a mixer, called an amalgamator, in which the soap pellets are blended
together with fragrance, colorants and all other ingredients. The mixture is then
homogenized and refined through rolling mills and refining plodders to achieve
thorough blending and a uniform texture . Finally, the mixture is continuously
extruded from the plodder, cut into bar-size units and stamped into its final shape in a
soap press .
Some of today's bar soaps are called "combo bars," because they get their cleansing
action from a combination of soap and synthetic surfactants. Others, called "syndet
bars," feature surfactants as the main cleansing ingredients. The processing methods
for manufacturing the synthetic base materials for these bars are very different from
those used in traditional soapmaking. However, with some minor modifications, the
finishing line equipment is the same.
PACKAGING
The final step in the manufacture of soaps is packaging. Bar soaps are either wrapped
or cartoned in single packs or multipacks while the Detergents, including household
cleaners, are packaged in cartons, bottles, pouches, bags or cans. The selection of
packaging materials and containers involves considerations of product compatibility
and stability, cost, package safety, solid waste impact, , shelf appeal and ease of use.
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The Manufacturing Process
The kettle method of making soap is still used today by small soap manufacturing
companies. This process takes from four to eleven days to complete, and the quality of
each batch is inconsistent due to the variety of oils used. Around 1940, engineers and
scientists developed a more efficient manufacturing process, called the continuous
process. This procedure is employed by large soap manufacturing companies all
around the world today. Exactly as the name states, in the continuous process soap is
produced continuously, rather than one batch at a time. Technicians have more control
of the production in the continuous process, and the steps are much quicker than in the
kettle method—it takes only about six hours to complete a batch of soap.
The Kettle Process
Boiling
 1 Fats and alkali are melted in a kettle, which is a steel tank that can stand three
stories high and hold several thousand pounds of material. Steam coils within
the kettle heat the batch and bring it to a boil. After boiling, the mass thickens
as the fat reacts with the alkali, producing soap and glycerin.
Salting
 2 The soap and glycerin must now be separated. The mixture is treated with
salt, causing the soap to rise to the top and the glycerin to settle to the bottom.
The glycerin is extracted from the bottom of the kettle.
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Strong change
 3 To remove the small amounts of fat that have not saponified, a strong caustic
solution is added to the kettle. This step in the process is called "strong
change." The mass is brought to a boil again, and the last of the fat turns to
soap. The batch may be given another salt treatment at this time, or the
manufacturer may proceed to the next step.
Pitching
 4 The next step is called "pitching." The soap in the kettle is boiled again with
added water. The mass eventually separates into two layers. The top layer is
called "neat soap," which is about 70% soap and 30% water. The lower layer,
called "nigre," contains most of the impurities in the soap such as dirt and salt,
as well as most of the water. The neat soap is taken off the top. The soap is
then cooled.


The above illustrations show the kettle process of making soap.
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The Continuous Process
Splitting
 1 The first step of the continuous process splits natural fat into fatty acids and
glycerin. The equipment used is a vertical stainless steel column with the
diameter of a barrel called a hydrolizer. It may be as tall as 80 feet (24 m).
Pumps and meters attached to the column allow precise measurements and
control of the process. Molten fat is pumped into one end of the column, while
at the other end water at high temperature (266°F [130°C]) and pressure is
introduced. This splits the fat into its two components. The fatty acid and
glycerin are pumped out continuously as more fat and water enter. The fatty
acids are then distilled for purification.
Mixing
 2 The purified fatty acids are next mixed with a precise amount of alkali to
form soap. Other ingredients such as abrasives and fragrance are also mixed in.
The hot liquid soap may be then whipped to incorporate air.
Cooling and finishing
 3 The soap may be poured into molds and allowed to harden into a large slab.
It may also be cooled in a special freezer. The slab is cut into smaller pieces of
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bar size, which are then stamped and wrapped. The entire continuous process,
from splitting to finishing, can be accomplished in several hours.
Milling
 4 Most toiletry soap undergoes additional processing called milling. The milled
bar lathers up better and has a finer consistency than non-milled soap. The
cooled soap is fed through several sets of heavy rollers (mills), which crush
and knead it. Perfumes can best be incorporated at this time because
their volatile oils do not evaporate in the cold mixture. After the soap emerges
from the mills, it is pressed into a smooth cylinder and extruded. The extruded
soap is cut into bar size, stamped and wrapped.


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Developed around 1940 and used by today's major soap-making companies,
the above illustrations show the continuous process of making soap.


MANUFACTURING SEQUENCE
(Input and Output)









a) Raw Material:
In soap manufacturing, the required raw material with proportionate content is mixed
in soap mixer in order to gain fine powder. The raw materials may be different as the
soap having various properties like soap having the high market value for their
fragrance. Raw material should be cheap and good material strength.

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b) Mixture:
The proportionate content of raw materials are mixed in soap mixer. The raw materials
are introduced into the mixer through hopper. For exiting the mixture there is opening
called as slurry. The mixer machine is driven by electric motor externally in which
blades are fixed on the shaft. As the shaft rotate, blades revolves.
c) Pouring And Soaking:
Then after proper mixing of raw material, this mixture is poured into the tray and
allowed to soak for required soaking time. Soaking is important for the removal of
moisture. As the moisture content removes, there is negligible possibility of breakage
of soap during the time of pressing and stamping. The dies already provided on the
tray at the bottom that helps to emboss on the soap.

d) Pressing And Stamping:
After soaking, these trays are allowed to treat with stamping machine. For pressing
and stamping process plunger is used. In which, plunger strikes the soap on the upper
side of soap to emboss. The plunger provided with the dies supported by plate which is
having vertical movement. The dies can be changed as per the requirement of the soap
size and shape or as per the customer’s specifications.

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e) Packing:
Packing is one of the most important process in soap manufacturing as the high
percentage of people are attracted towards attractive look of soap. Many of the
customers go through the external appearance Therefore soap manufacturing industries
mainly focused on the packing of soap











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CHAPTER 3 : PROCESS COSTING OF SOAP

INTRODUCTION
Soap is one of the oldest chemical produced over two thousand years ago by
saponification animal fats with the ashes from plants. Although soap are mainly used
as surfactant for washing, bathing cleaning, but they are also being used in textile
spinning and as important constituent of lubricating grease. Now soap and detergent
have become integral part of our society. There has been continuous development
Soap making technology starting with batch kettle making process in cottage industry
and to present continuous modern soap making process using either fat saponification
or by fatty acid neutralization utilizing a wide variety of natural and synthetic feed
stock [Zhu et al., 2004]. Soaps are also key components of most lubricating grease
which are usually emulsion of, calcium, sodium, lithium soaps and mineral oil.
Synthetic detergent is an effective substitute of washing soap have become now very
popular replacing the soap. All soaps and detergents contain a surfactant as their active
ingredient. However detergent has better cleaning properties than soap because good
detergency and has increasingly popular. Environmental issues during initial stages
because of non biodegradable nature of the detergent caused major concern. With the
production of linear alkyl benzene there has been continuous increase in detergent
production because of the biodegradable nature of the detergent.
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During 40’s and 50’s the detergent market was primarily captured by the dodecyl
benzene (DDB), a product formed by alkylation of benzene with propylene tetramer in
a hard detergent alkylation unit. However, that the branched structure of the alkyl
group was responsible for the poor biodegradability of the detergent, and the linear
alkyl Benzene (LAB) was introduced in the early 60’s have substantially replaced its
counter parts.

India is one of the largest producer of soap in the world. However, per capita
consumption of toilet bathing soap in India is 0.8 kg against 6.5 kg in USA, 4.0 kg in
china, 1.1 kg in Brazil and 2.5 kg in Indonesia. Soaps are the largest portion of the fast
moving consumer Goods (FMG) markets with bathing soap and toilet soaps
contributing about 30% of the soap market. In India soaps are available in five million
retail stores out of which 3.75 million are in the rural area. The major player in the
personal wash soap market are HUL, Nirma and P & G. In soap industry, the popular
sector has witnessed growth with toilet soaps
Soap and Detergent differ in their action with hard water. Soap form insoluble
compounds with hard water containing calcium and magnesium ions which
precipitates and reduce foming and cleaning while detergent may react with the ions
responsible for hardeness but the resulting product is either soluble or colloidally
dispersed in water [ Austin 1984].

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SOAP

Soap is the alkali salt of fatty acid. Some of the important fatty acids used in soap
manufacture are lauric acid, myristic acid, palmitic acid, stearic acid, oleic acid,
linoleic acid, linolenic acid, reicinolenic acid. Fatty acids have varying chain length
and may be saturated or unsaturated. Fatty acid content of the oils vary. Unsaturated
fatty acids give softer soap with lower melting point and are less stable while soap
from saturated fatty acids are firm, slowly soluble, milder and have good detergency
[Dixit,2011]. Total fatty acid is considered beneficial ingredient of toilet soap.
Property of soap depends on the chain length of fatty acids in blend, amount of
saturation and unsaturation, formulation and soap structure. A judicious blend of oils
and fats are necessary to obtain soaps of ideal properties.

Catogrisation of Soap

Soaps has been graded in terms of total fatty matter. Soap may be catogorised astoilet
soaps or bathing soap or specialty soap like baby( comparatively of high purity),
transparent( soap with high glycerine content), herbal and antibacterial soap. Bureau of
Indian standards (BIS) has catogrised on the basis of total fatty matter(TFM): Grade I (
Minimum 76%), Grade II(minimum 70%), Grade III(minimum 60%), bathing bar
(minimum TFM 40%). Soft soap are made by using potassium hydroxide instead of
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sodium hydroxide. Bathing bars may be made from partial soap and partial detergent
or wholly synthetic detergent
Raw Material

Soaps are commonly made from fats and oil and sodium hydroxide. Oils and fats can
be classified either lauric or nonlauric oils /fats. In soap making palm oil, coconut oil,
caster oil,neem oil, kernel oil, ground nut oil, ricebran oil and animal fat especially
tallow are used. Fatty acid present in tallow are mysteric acid, palmitic acid, stearic
acid, oleic acid, linoleic acid whereas the coconut oil contains lauric acid, mysteric
acid, palmitic acid, stearic acid. Different oils produce soaps of varying hardness,
odour and lathering properties. Normally 75-85% tallow and 15-25 % coconut oil is
used in soap making. C12 and C14 soaps lather quickly but they produce an unstable,
coarse bubble foam while C16 and C18 lather slowly but lead to stable, fine bubble
foamed. For saponification caustic lye (50% caustic soda) is used. Some of the other
ingredient in soap are talc as filler which also act as carrier for perfume, fragrance.
sodium silicate to give firmness to the soap, sodium carbonate, dyes to impart colour.
Other Materials.
Water.—Water intended for use in soap-making should be as soft as possible. If the
water supply is hard, it should be treated chemically; the softening agents may be lime
and soda ash together, soda ash alone, or caustic soda. There are many excellent plants
in vogue for water softening, which are based on similar principles and merely vary in
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mechanical arrangement. The advantages accruing from the softening of hard water
intended for steam-raising are sufficiently established and need not be detailed here.
Salt (sodium chloride or common salt, NaCl) is a very important material to the soap-
maker, and is obtainable in a very pure state.
Brine, or a saturated solution of salt, is very convenient in soap-making, and, if the salt
used is pure, will contain 26.4 per cent. sodium chloride and have a density of 41.6°
Tw. (24.8° B.).
The presence of sulphates alters the density, and of course the sodium chloride
content.
Salt produced during the recovery of glycerine from the spent lyes often contains
sulphates, and the density of the brine made from this salt ranges higher than 42° Tw.
(25° B.).
Soapstock.—This substance is largely imported from America, where it is produced
from the dark-coloured residue, termed mucilage, obtained from the refining of crude
cotton-seed oil. Mucilage consists of cotton-seed oil soap, together with the colouring
and resinous principles separated during the treatment of the crude oil. The colouring
matter is removed by boiling the mucilage with water and graining well with salt; this
treatment is repeated several times until the product is free from excess of colour,
when it is converted into soap and a nigre settled out from it.
Soapstock is sold on a fatty acid basis; the colour is variable.
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Soap Making Process

The soap making process consists of reaction of animal fats along with coconut oil
with sodium or potassium hydroxide. The traditional process consists of direct
saponification of oil and fats in batch process. The commercial process consist
saponification in a kettle pan boiling batch process or a continuous process The
production of soap comprises saponification(soap making), removal of glycerol, soap
purification, finishing which consist of mixing and homogenisation of the soap base
with additive such as perfumes , coloring matter, skin grooming substances and final
extrusion, cutting shaping and packaging.

Basic Steps in Soap Manufacture are saponification, glycerine removal, soap
purification, finishing [Table M-IV 1.1]. Figure M-IV 1.1illustrate the process diagram
for soap manufacturing.

Table M-IV 1.1: Basic Steps in Soap Manufacture

Basic Steps in Soap Manufacture
Saponification A mixture of tallow (animal fat), coconut oil, sodium hydroxide and salt
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are mixed in fixed proportion and fed to a reactor (Kettle or pan) with
and heated with steam. Effective mixing and proper blending of raw

material is very important to ensure a consistent reaction. The soap
batch
is boiled using steam sparging. The soap produced is the salt of a long
chain carboxylic acid.

Opening of grain of
Upon completion of saponification additional salt to the wet soap
causing
soap and Glycerine it to separate out into soap and glycerine in salt water as soap is not very
removal soluble in salt water. Glycerine is very valuable by product soap, so
effective removal is very important process. Upon addition of salt the
single phase soap is converted to two layer. The bottom layer is high
level of salt, glycerol and only small amount of soap while the top layer
is soap which is allowed to settle for several hours. Aqueous solution
called lye is drawn from the bottom which consist of most of the
glycerine which is sent to the glycerine recovery plant where glycerol is
recovered, purified.

Soap purification The soap remaining in the kettle still contains some glycerine which is
and drying removed by adding small amount of caustic soda in the wash column.
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The soap and lye are separated. The lye removed is reused in the
process.
The top neat soap layer still contains some caustic soda which is
neutralised with a weak acid such as citric acid. The separated soap
containing water are further dried by heating under vacuum

Finishing
Finally additives such as preservatives, colour and perfume are added
and
mixed in with the soap and it is shaped into bars for sale.



Reaction in saponification process:






Continuous Saponification Process

Continuous saponification process has now replaced old batch process for making
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soap. Although there are variety of commercial system available , however all the
process rely on high speed saponification using intense mixing and continuous
separation of soap ,lye and glycerol, drying and finishing of the soap. In the
continuous process the blended oils and fats along with appropriate amount of caustic
lye and salt is continuously fed to the pressurized, heated autoclave (temperature 120
o
C and pressure 200 kpa). The saponification process is very fast and proceeds very
quickly requiring about 30 minutes or less. After saponification in autoclave with short
residence time the reaction product are fed to cooling mixer where further
saponification is completed. The soap stream from the cooling mixer is sent to the
static separator where lye phase containing, glycerol, caustic soda and salt are
separated from the soap layer. The soap layer still contains glycerine which is washed
in a washing column with lye and salt solution to remove impurities and allow further
separation of glycerol. The soap solution is added at the bottom column while the fresh
caustic lye is added at the top for washing. Final separation of lye with soap is
achieved in centrifuge.

The soap from the crutcher is fed to feed tank where it is preheated in heat exchanger
and then sprayed into the spray dryer for drying. Removal of excess moisture from
vapor and entrained soap is achieved. Soap is separated by passing the vapor in a
cyclone. The dry soap is fed to noodles which is screw extrodudes. The extruded soap
is cut into small noodles. The measured base soap for through the vortary air value
blower is fed to noodles. The soap from noddle silo is fed to noddles through sigma
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mixer and roll mill. After milling it goes to pre plodder, vacuum chamber and final
plodder, bar cutter and packing, wrapping and storage.
GLYCERINE RECOVERY

Glycerol is important by product of soap manufacture. The process of soap
manufacture from fats and oils usually yield glycerol to about 10% of the value of the
soap formed and because of its application in many uses, its recovery is very important
for better economy of soap manufacture. Some of the major industrial application of
glycerol include manufacture of alkyl resins and flexible polyurethane for plastic
industry. It is also an important ingredient of in cosmetics and adhesive manufacture
[Israel et al. 2008]. Sweet water from wash column and lye from the static separator
containing glycerol is processed for producing glycerine.

First step in glycerine recovery is the pretreatment of lye for removal of traces of
soluble soap in the lye. Ferric chloride is added to the lye to precipitate the soluble
soap as ferric soap which is separated by filtration. The acidic filtrate after removal of
soap is acidic and contains excess ferric chloride. This is treated with caustic soda and
ferric chloride is separated as ferric hydroxide precipitate which separated by filtration.
The filtrate after removal of soap is sent to evaporation section. In multiple effect
evaporator dilute glycerine is concentrated to 52percent glycerine. Some salt is
separated at this stage. The concentrated liquor after separation of salt is centrifuged
and the concentrated glycerine is sent to another single effect evaporator to achieve a
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concentration of about 84percent glycerine. This is called crude glycerine which is
further refined in special distillation column at 140 oC and 755 mmHg. The distillation
column contains three condenser in series from which different fraction of glycerine
are recovered which is further treated with activated carbon to achieve the finished
product.

SOAP REMOVAL
The spent lye contains a small quantity of dissolved soap which must be removed
before the evaporation process. This is done by treating the spent lye with ferrous
chloride. However, if any hydroxide ions remain the ferrous ions react with them
instead, so these are first removed with hydrochloric acid:
HCl + NaOH → NaCl + H2O
The ferrous chloride is then added. This reacts with the soap to form an insoluble
ferrous soap:
FeCl2 + 2RCOONa → 2NaCl + (RCOO)2Fe
This precipitate is filtered out and then any excess ferrous chloride removed with
caustic:
2NaOH + FeCl2 → Fe(OH)2 (s) + 2NaCl
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This is filtered out, leaving a soap-free lye solution.

Salt removal
Water is removed from the lye in a vacuum evaporator, causing the salt to crystallise
out as the solution becomes supersaturated. This is removed in a centrifuge, dissolved
in hot water and stored for use as fresh lye. When the glycerine content of the solution
reaches 80 – 85percent, it is pumped to the crude settling tank where more salt
separates out.
Glycerine Purification
A small amount of caustic soda is added to the crude glycerine and the solution then
distilled under vacuum in a heated still. Two fractions are taken off - one of pure
glycerine and one of glycerine and water. The glycerine thus extracted is bleached
with carbon black then transferred to drums for sale, while the water/glycerine fraction
is mixed with the incoming spent lye and repeats the treatment cycle.
Major process of soap that affect its cost:
a. Process parameter
Under this parameter a single process which is DIRTY, DANGEROUS , TOXIC ,
TIDIOUS is automated so as to avoid human work in this environment, by doing this
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cost of automation is reduced when compared to cost required for automating whole of
machine
b. Product parameter
Under this parameter all factors affecting APPERANCE , QUALITY of soap are
automated so as to attract the customer. Thus increasing sale and automating the
process at lower cost

STAMPING MACHINE
The look of soap depends on the stamping and punching operation as it give shape and
proper look to the soap. So we have selected this operation of stamping and punching
to be automated as it maintains consistency and gloss look to the soap.
Soap mixer mainly consists of hopper, cylinder, and exit pipe. In this machine, the
mixture of various proportionate contents is to be mixed in order to get fine mixture.
In this case, the mixture is poured into the cylinder by hopper where number of blades
fixed on the shaft. The shaft is rotated with the help of motor. After proper mixing of
the ingredients the mixture is then transferred to tray through exit pipe fixed to the
cylinder. After that the mixture is allowed to soak.

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Stamping machine is very important in order to increase the market value of the soap.
Since today’s customer mainly attracted towards good look and their different
attractive shapes. Stamping machine is one of the effective equipment to fulfill these
customers requirement.
Stamping machine consist of plunger, table and die in which plunger having vertical
movement. The die is fixed on the plunger which is supported by plate. This plunger
strikes on the tray which cuts the soap in proper shape and performs the stamping
operation with the same. The die can be changed as per the requirement of size and
shape of soap.
The average power produced by the man is approximately 75W if he works
continuously, therefore human power may be used for a process if the power
requirement is a maximum of 75W. If process power requirement is more than 75W
and if the process can be of an intermittent nature without affecting the end product, a
human-powered machine system can be employed.






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INPUT AND OUTPUT












1. In soap manufacturing process the raw material required is caustic soda, fatty
acid, vegetable oil, fats coconut oil or glycerin. Caustic soda and fats are main
constituents moreover oils and glycerin are use for moisture purpose.
2. All these constituents are taken in reactor where mixing, drying and freezing is
carried out.
3. In mixing process all the contains are taken in a definite proportion and mixed
upto required phase. After mixing the mixture is kept for drying purposes.
32

4. The dried material is crushed for removing the noodles to get smoother raw
material to manufacture soap the raw material is crushed with the help of
planner to increase viscosity of material. These materials are poured intodies
and allow soaking.
5. After soaking stamping process is carried out with the help of plunger where
the plunger is provided with the dies of required shape of soap.
Now the last stage is packing in which the finish soap is wrapped.









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CHAPTER 4 : FINDING,CONCLUSION AND SUGGESTIONS
Soap has been produced which meets the standards of potassium based soaps from
alkali derived from plantain peel ashes. The soap is amenable to uses previously listed
for potassium based soaps. An estimate of per capita soap consumption for body
cleansing alone is 0.015kg/day .This would require about 27,000 tonnes of NaOH per
annum from the saponification value of the oil blend for a population of 100 million
people. Recent estimates show that substantial amounts of KOH can be obtained from
vegetable matter ashes. In particular vegetable matter represent a potentially viable
material resource which if not properly harnessed, could actually harm the
environment. It is therefore recommended that the potassium hydroxide and sodium
hydroxide produced from vegetable matter ashes be used to replace imported ones in
soap production. The soap made from alkali derived from plantain peel ashes reported
in this work was milky white in colour, the same colour as pure potassium hydroxide
alkali soap and pure sodium hydroxide alkali soap, made as controls, using the same
blend of bleached palm oil and palm kernel oil.
In sum, a neat solid soap which is not black and of almost the same properties as a
pure potassium hydroxide soap has been shown to be derivable from the water extract
of ashes of plantain peels. The benefits of a cheap and easily available alkali sources
for a cash- strapped developing nation are immense indeed. Efficient designs in the
unit operations of the soap making process, as well as in the saponification reaction
stage, to bring about a reasonable substitution of locally derived potassium hydroxide
alkali, for imported ones, should be pursued.
34


Soap is used as cleansing agent. Chemically soap is mixture of sodium salts of various
naturally occurring fatty acids, for softer lather of soap the fatty acids salt is to be
mixed with potassium rather than sodium. A low cost automation is need of time for
purpose of development of cottage level industrial sector. A low cost soap
manufacturing machine is designed to contribute automation to the manually operated
cottage level industry at an affordable cost. As manually processed soap making does
not have attractive shape and size affecting the sale of soap. Customer gets attracted by
the appearance of soap ,thus in order to enhance the appearance of soap at an
affordable price a ―low cost automation soap making ,machine‖ is to be developed The
idea is to make low cost automated machine that can be used to manufacture soap.
Automation cuts down employment rate and also, the initial capital investment
required are high, so in order to make it possible for villagers, we have LOW COST
ideology. The idea of punching machine to be used in the soap manufacturing machine
is taken from brick industry, as the extrusion is not in the favor of low cost. Earlier
soap was made by cutting into pieces from whole soap block with the help of Knife.
That gave soap an irregular shape and size. As evolution started various machines
were developed which could be used to cut every piece of soap in proper shape and
size, but cost of such machines are very high and is not affordable for a common man.
Considering this factor LOW COST AUTOMATED SOAP MANUFACTURING
MACHINE is needed. The concept of socio-economic welfare is used here as the
fabricated final product is socially upgrading and economically cheap
35


In the designing of the stamping and punching machine, we have focused on the
economically cheap, readily available and having good strength of materials in
fabricating of machine in order to make available in low cost for set up of industry in
rural areas.











36

BIBLIOGRAPHY
BOOKS
 Process costing by Elizabeth Harris
 Managerial and cost accountancy by Larry . M . Walther,
Christopher,J.Skousen

WEBILIOGRAPHY
www.wikipedia.com
www.scribd.com
www.oxfordreference.com