NAME OF THE ORGANISATION WITH ADDRESS: Silver Cloud Estates Private Limited 1/22A, Silver Cloud Tea Factory

Private Limited, Gudalur, The Nilgiris. Phone: 04262-261255, 251210.

Name of the Directors :Mr.E.J.Coelho Mr.A.J.Coelho

COMPANY PROFILE: Silver Cloud Tea Estates – with the registered name as Silver Cloud Estates Private Limited, is located at the foot of the Western Ghauts of the beautiful Nilgiris mountain range, based in Gudalur town. This plantation was formed in 1949 by Messrs Gregory and Martha Coelho, and it is registered under company’s act 1956.It is one of the south Indian companies engaged in agricultural products in Nilgiris. It is one of the oldest tea producers which has around 75 years of traditional experience in Tea, Coffee and Pepper cultivation. Now the management is concentrating on expansion of its Cardamom cultivation as well as independent crop under well established shades and also as inter planting along with Coffee. Cardamom is a shade loving plant. This estate has around 3000 acres of land of which 700 acres cover with tea and balance with coffee, pepper, orange and cardamom.

The capacity of the Silver Cloud Tea Factory is 45,000 kg of Green Leaf for 10,000 kg. of Made Tea (Marketable) tea per day. The annual production is around 18,00,000 kg of marketable teas every year from its own tea leaves and “bought leaf” from the surrounding small tea land holders. Silver Cloud Estates have around 300 permanent workers. The fact that all the vanilla and tea products sold by Silver Cloud, are grown on the estate, and applies tremendous control over the quality of the products according to consumer preference. It enable us to guarantee that the products are natural and produced in an eco-friendly manner, No child labor is ever used to plant, grow, pollinate, harvest or process any of the products. This factory is fully automated programming and logical control. The tea produced is exported to various countries such as USA, UK and European countries. BASIC INFORMATION Company Name: Business Type: Silver Cloud Estates Private Limited Manufacturer


We are the growers and manufactures of the following from our own


Vanilla beans, vanilla extracts, green tea extracts, green tea polyphenols, and Black Tea

No. of Total Employees : Ownership & Capital Year Established: 1950 501 - 1000 Workers

Coelho Family members are the owners of the property. Utilizing modern equipment and techniques properly. ORGANIZATIONAL CHART: Factory . Consumer satisfaction is also the main aim of the organization. Profit maximization is the main aim of the organization. OBJECTIVES OF THE COMPANY • • • • • . Earning goodwill and enhancing public image. Developing efficiency and productivity among workers. MISSION To motivate the employee for the higher performance and to yield maximum profits VISION Maximization of production and profits.

Production consultant Factory Officer Assistant Factory Officer Skilled Worker Electrical Worker Supervisors Workers .

Tea Packing paper bags. The purchasing department normally issue Purchase Orders for supplies.PURCHASE DEPARTMENT Purchasing refers to a business or organization attempting to acquire goods or services to accomplish the goals of the enterprise. Packing materials – Jute Bags. 500 grams and 1 . Purchasing manager’s success in these roles resulted in new assignments outside to the traditional purchasing function – logistics. services. 250 grams. and warehousing in the stores. Pouches of different sizes to contain 100 grams. Purchase department takes care of purchase of raw materials needed for the production. In these roles they were able to add value and maximize savings for organization. Further the Stores department ensures that the materials are rightly sent when needed. . distribution. MODE OF PURCHASE The company makes its payment both on cash and on credit basis. Purchasing managers and procurement managers guide the organization’s acquisition procedures and standards. equipment. materials management. and raw materials. The company has been regular in its payments as per the contracts and agreement. There are regular suppliers who are on contract to supply raw materials such as Green Leaf.

MODE OF PAYMENT Cash. the provision of Working Capital. There are regular contractors to supply firewood and their accounts are settled on weekly/monthly basis. Culcutta etc. Mysore. Online Transfers of funds. In addition. the banks provide varieties of transaction facilities which becomes a main instrument for promotion of business world and quick exchange of money. Short Term Loans. RTGS (Real Time Gross Settlement). Conoor. MODE OF DELIVERY Road transport. Demand Drafts. firewood is one of the main requirements for tea manufacture to produce heat energy. Nowadays. PLACE OF PURCHASE Coimbatore. Long Term Cheques. In addition. Sivakasi and specific items such as electronic materials from the producers in Bombay. Gudalur. Charges should be met by the company along with handlings charges of the consignments. PRODUCTION DEPARTMENT PRODUCTION PROCESS Withering . Agricultural Loans etc with bearable interest by the Banks are another great facility for business promotion. NEFT (National Electronic Funds Transfer).

Shredder Rotor vane CTC 1 CTC 2 CTC 3 CTC 4 Fermentation .

After this the evenly cut dhools go to the fermenting machine. Leaves are kept in troughs minimum for 12 hours for chemical and physical withering.T. . Thus the cell breaking of the leaves commences here. CTC-Crushing. It is weighed in the factory and spread into troughs. Finally from C.Sifting Winnowing Fiber extraction Grading Clearing& Packing Withering It means reducing the moisture contents in the green leaves. Four machines are used for cutting leaves. These are called dhools. Rotor is made of stainless steel and the rollers of rotors are sharpened for every 100 hours of use. It also means to condition the leaf physically and bio chemically and changes it from hard stage to soft stage.C it goes to googli where the ball breaking operation takes place and the crushed dhools are made even. Tearing & Curling Shredder cuts the tea leaves into smaller particles and they are passed to the CTC. each machine has 2 rotors running on opposite direction and has horizontal and vertical groups on them which crush leaves and make powder. For removing moisture from leaves hot air is blown into leaves by blower fans.

Sifting Dried tea is then passed to conveyor then to fiber extractor where fibers are separated by electric stalk extractor . Then the tea is passed to the sorters and graded into various grades. Then it is passed to dryer with 122 to 133 degree Celsius hot air. Drying The tea is passed through the hot air where the moisture is removed. After the firing. In Silver Cloud Tea Factory around 10 grades are produced such as :Dust Grade: SRD SFD PD RD Leaf grade: SBP BOP BP B.P. After drying moisture will be reduced 2 to 3% in the fired dhools. Oxygen is blown to get oxidized. the dryer mouth fired dhools will have 3% of moisture.L  Super Broken Pekoe BrokenOrangePekoe  Broken Pekoe  Broken Orange Pekoe Large    Super Red Dust Super Fine Dust Pekoe dust  Red Dust .CFM-Continuous Fermenting Machine The dhools is spread into 6’’ thickness layers and driven in the CFM drive until it gets fermented.O.

Clearing and Packing Tea is packed in containers of jute bags and in pouches for sale in retail market. Thomas & Co. When the consignment is ready. . they are delivered to the buyers. Paramount Tea Marketing (S. Once the stocks in warehouse are sold.I) Private Limited and Forbes Ewarts Figgis Private limited are the brokers. they are removed from the Factory with the record of Gate Pass. They are dispatched for auctioning in the auction points such as Coonoor. At the end of every month. the brokers remit the sales tax to the concerned authorities and send a certificate to this effect for the estate to file the monthly return the local Commercial Tax department.S.O. Loose Teas They are packed in jute bags weighing 30-40 kg according to capacity of the container.P PF Winnowing:  Super Broken Orange Pekoe Pekoe Fanning’s This is the process where all the lightest particles are removed out from the dhools and the heavier parts are used as tea. Cochin and Coimbatore. which has to be remitted to the Central Excise authorities every month on the total quantity of tea removed from the factory. The teas sent to the Brokers are stored in their warehouses. Tea is sold to the higher bidder and the brokers deposit money of sale proceeds to bank account of estate deducting sales tax and brokerage. J.B. The teas so removed will attract Central Excsise Cess at -/30 ps. Per kg.

Factory maintenance is under the control of a Factory Manager and Factory Officer.To dry the dhools discharged from the CFM and for this purpose Kilburn Driers are used connected to Parucco Heaters which are supplied from Kolkatta. But nowadays the remittance by Demand Drafts and Cheques are being limited. 250 gms. LIFE OF MACHINERY Approximately around 35 years. oiling greasing. Weekly once.Cell breaking of leaf Rotorvane . Local dealers after selling the teas periodically deposit the amount to the bank accounts of the Estate. They are spending 6 to 8 hours per week for maintenance purpose. They are bagged in jute Zibber bags. quick and cheap methods of transfers are available. washing is done to remove all fungus formation in the machines. since other easy. They are despatched to the dealers for marketing.Cut leaves are received and further cell breaking process is done. Outside dealers also transfer the funds through RTGS. Shredder . Since tea is a directly .Crushing of Withered Leaf Googi . MAINTENANCE TYPE Preventive Maintenance. 500 gms and 1kg.Packet Teas It is in laminated pouches in 100 gms. CTC Cutters .Ball breakers CFM – Fermentation (Continuous Fermenting Machine) Dryer.Removing moisture in the Green Leaf and Induces Hot Air for this purpose. NEFT and also through demand drafts. MACHINERY INVOLVED • • • • • • • Withering Troughs .

The misconduct of the workers are categorized as Minor Misconduct and Major Misconduct. . serve a charge sheet by a giving a date for domestic inquiry stating the date. if the explanation is not satisfactory. venue and the name of the Officer who has been appointed to conduct the domestic inquiry. more hygienic methods have to be followed in all stages of its process. Coimbatore. The workers employed in the Plantations and Factory are governed by the JOINT STANDING ORDERS FOR ESTATE WORKMEN OF TAMIL NADU certified by the Certifying Officer for Tamil Nadu under Section 10 (3) and 5 (3) of the Industrial Employment (Standing Orders) Act.consumable product. HR DEPARTMENT STANDING ORDERS Classification of workers as per standing order of a company. a) Serve a “Show Cause Notice” to the worker along with the copy of the complaint asking for explanation within the stipulated. 1964 in his Order No. time. 1946 on the 24th December.22847/59. The following are the procedure adopted in taking disciplinary action against a worker who committed major misconduct :a) Initially get the complaint in writing from the respective head of the department. c) Record the enquiry proceedings along with the statements of the respective witnesses. The Joint Standing Orders is applied as and when the expected discipline is violated by the workers. The disciplinary action is taken according to the nature of the misconduct. The Joint Standing Order is issued to the Employers by the Planters’ Association of Tamil Nadu. b) On receipt of the explanation from the worker.

if it is found unsatisfactory. e) Serve a Second Show Cause Notice to the delinquent and get his explanation for the second show cause notice along with the Inquiry Officer’s findings. Permanent Workers/Staff 2. It is a strict policy of the company not to employ people below the age of 18 years either in the Plantation or in the Factory. If such compromise is not arrived.d) Get the Inquiry Officer’s findings on the inquiry. To maintain the attendance register for the workers. f) On receipt of the explanation. the management may impose punishment according to the gravity of the misconduct. Probationary Workers/Supervisors/Staff 3. Categories of Employees 1. the worker may go to the Labour Court and appeal against the management’s order. Labour welfare officer is fully in-charge of the factory management verifying the daily workings of the employees in the concern. conciliation power and to bring a The Labour Officer has the compromise between the Management and the Worker. . The incoming and outgoing timings are observed by the concerned authority. TIME OFFICE FUNCTIONS Time office is also a part of the department. g) In return the worker has his/her liberty to appeal against the award to the Labour Officer of the District. Temporary Worekrs/Supervisors/Staff.

SELECTION PROCESS • • • • • • Application in the common format. Preliminary interview Selection test Employee interview Feedback Evaluation TRAINING AND DEVELOPMENT Training is the process of increasing the knowledge and skills for doing a particular job. Training means to instruct technical and mechanical operations like operations of a machine. It has provided in starting period. It serves to improve the motor skills.00 pm to 1. It is applied to know about the production process because the fresh employees may not have any knowledge about the Manufacturing methods and stage war process.00 pm). The very object of the training is for achieving the target.00 am to 5. In this training more suggestions are given to the employees because of more development aspect of the organization is promulgated and achieving the goal. This training has given to only fresh candidates and the period of training duration is three months.WORKING HOURS The company starts its workers time at 8. • Job – Instruction training: Job instruction training is a step by step learning. • Coaching: In this training. the superior guides and instructs the trainee about organization achievements.00 pm with a lunch break of one hour (12. This period may extend according to the improvement stages seen from the probationer. .

technical. Former employees . managerial. individuals to achieve their career goals. • • • Assess human resource requirements Career path for each person Initiate career development efforts plans and strategies to enable organization to satisfy employee needs while allowing JOB CHANGE Changing of jobs are done among workers alone.Retired employees may be interested to work on a part time or full time basis. .RECRUITMENT POLICY • • Advertisements . Supervisors and Staff jobs are not allowed to change as every individual should expertise in their field to make their supervisory jobs meaningful and successful. • • Ranking Factor comparison CAREER MANAGEMENT The process of designing and implementing goals. JOB EVALUATION A technique used to establish the relative worth of jobs in a job hierarchy.This method is used for jobs like clerical.

transfer from one Division to other is made. OTHER SALARY BENEFITS: • • Bonus Leave with wages The Equal This . settlement will be renewed after every three years. This may vary for every quarter according to the cost of living index arrived by the Planters Association of Tamil Nadu. But the Management coming within the purview of the Nilgiri/Wynaad Planters Association along with the Trade Unions functioning in the Taluk jointly arrived at a 18(1) Settlement for payment of the Wages to the Workers. Transfer: If and when required. Remuneration Act 1976 is in vogue in this estate.Promotion: Vertical promotion. The Government of Tamil Nadu announces the minimum wages payable to Plantation and Factory Workers according to The Minimum Wages Act 1948. Employees are promoted from one higher rank to other in the same department according to their merits and performance. WAGES & SALARY ADMINISTRATION The Payment of Wages is governed by the Payment of Wages Act 1936. There is no deviation in the wage rates of men and women. Those who are covered in this settlement will pay a settled wage but anything above the Tamil Nadu Government announcement. Present wage is Rs 134/60 per day for the Quarter July to September 2011 as per the Nilgiri/Wynaad Planters’ Association settlement..

Maternity Benefits Act. then such worker is at liberty to take up the matter with the Labour Officer. Coonoor. In case a worker feels it fit to take up the matter through the Government Forum. Then they are passed to the management. . If it is not sorted out. Payment of Gratuity Act.• • • • • Sickness benefits Maternity benefits Employees’ Provident Fund. then this may be taken with the Deputy Commissioner of Labour. LABOUR WELFARE ACTIVITIES-STATUTORY/NON STATUTORY Statutory PERFORMANCE APPRAISAL SYSTEM • • • Employee Provident Fund & Miscellaneous Provisions Act. Udhagamandalam for conciliation between the management and worker.executives level the performance is monitored locally by their H O D’s. Payment of Gratuity . Workmen’s Compensation . GRIEVANCE REDRESSAL PROCEDURE: Workers report their problems to their supervisor then if the problem is complicated and require the intervention of the Management Executives. Field review method For the executives level the performance is monitored by the Board of Directors from the corporate office and for non. then it is passed to HOD. LEAVE FACILITIES AVAILABLE • • • Casual leave-10 days Sick leave-30 days Annual leave-30 days .

F) – As a statutory obligation for the welfare of employees 12% of total earnings recovered from wages/salary of employees and the company’s contribution of an equal amount i. they are at liberty to apply for the pension fund and enjoy the benefit monthly. This scheme was brought in to an Act on 16th November. Payment of Bonus Act. 1995 and is known as “THE EMPLOYEES’ PENSION SCHEME 1995’. All the workers who have been contributing to the Pension Fund for more than 10 years after 16th November 1995 and have attained the age of 58 years are eligible to avail the pension fund according to their contributions made to this fund. This becomes the principle savings of the workers. As and when they attain the age of above 50 years. Those who opt for pre-mature retirement but of the age below 50 years. BRANCH OFFICES . Furthermore. 12% is remitted to the employee’s account every month by the employer. The Workmen’s Compensation Act. But any employee who prefer to avail the benefit before attaining the prescribed age of 58 years for superannuation.P. SOCIAL SECURITY MEASURES EMPLOYEES PROVIDENT FUND (E. Leave with Wages Act. which will help them at their retiring age.• • • • Payment of Wages Act. they will be served with a Scheme Certificate by the Provident Fund Department. Employees’ Pension Scheme is in vogue under the provisions of Employees’ Provident Fund. will be paid only a reduced pension as it is premature.e.

Newhope. • Customer based segmentation: Geographic location Psychographic variable • • Buyer readiness Product related segmentation: Use situations Benefits Competition related segmentation: Loyal status-Hard Core Loyal PROMOTION POLICY . Silver Cloud Coffee Estates Chickmoyar coffee estates • • • • MARKETING DEPARTMENT MARKET SEGMENTATION It is subdividing a market into distinct and homogeneous subgroups of customers where any group conceivably be selected as a target market. Silver Cloud Tea Factory owned by Silver Cloud Estates (P) Ltd.• • Mysore and Calicut depots Flavors and essence private limited SISTER CONCERNS • Silver Cloud Tea Estates owned by Barwood plantations private limited Barwood Estates.

This is another vital book maintained to record the green leaf received from various suppliers and own estates. fine products.. fuel and power along with day to day dispatches from the factory as per the instructions received from sales section. Installation of Tea Stalls in main cities when there are functions like exihitions and serving with complimentary cups of tea. • Green leaf suppliers register . returns to sales tax authorities is the responsibility of the depot keepers. Products and services are developed for customers in the home market. MODE OF SALES Auction Sales Auction sale is a main media of disposal of teas and three auctions centers operate in Tamil Nadu and Kerala. remittance. TAX PROCEDURE Collection. filing. REGITERS MAINTAINED • Production register-This book shows the day to day intake of raw materials.The products can be made known to the customers. This book is maintained to show the day to day intake position of green leaf. DOMESTIC AND INTERNATIONAL The marketing which includes national boundaries even if it includes companies from foreign markets. Silver Cloud Tea Factory sell their . Firms undertake promotion work such as Public relations • Advertising through mass media.

as per the preference of the dealer who is operating in Bangalore or Hyderabad will be dispatched under an invoice containing approximate value.Leaf sales on Thusdays Dust sales on Fridays Coimbatore Cochin Direct sales Selling at manufacturer’s plant These products are directly sold to the consumers. The dealer at the receiving point sells the teas and sends the sale proceeds through the Bank Accounts.Wholesalers sell to all retailers or other merchants but they do not sell in significant amounts to ultimate consumers. SYSTEM DEPARTMENT SYSTEM SPECIFICATION . However. In this context. The following are the days of Auctions in the three centers :Coonoor . Retailers .Friday – Leaf & Dust sales. CREDIT SALES POLICY There is no credit sale policy.They sell the teas to the ultimate consumer. a particular consignment.teas in the Coonoor. There will be a duration of not less than one month for a consignment to be converted to money. . there is no compromise regarding credit sale. . which take place on a weekly basis. which is unavoidable. the Consignment Sales procedure is in vogue. Indirect sales Wholesaler .Thursdays – Leaf & Dust sales. Since tea is the only source of revenue earning media. Coimbaore and Cochin Auctions.

Until 2009. Since it was found the Tally ERP 9 is well known in the global level. the company was using a package known as “Soft System” specifically meant for this establishment by a Software Engineer.The present software package used in this establishment is Tally. ROLE OF SYSTEM • • To make the job easier To avoid manual work Of course the introduction of software has brought in a new era in the office work. ERP 9 supplied by a Company in Thirussur. The ink dipping wooden pen writing has been given up. This system caters to all the accounting procedure of the company. Kerala. Paper/Book works are minimized PROBLEMS FACED IN SYSTEM ADMINISTRATION • • Efficient system analyst System maintenance ROLE OF SYSTEM ANALYST • • Checking pay roll giving full details of credits and debits Staff salary details EDUCATION AND TRAINING THE SYSTEM USER • • Minimum knowledge in computer and related courses Knowledge of tally is must . we desired the preference of Tally and it is meeting our requirement in the Accounts field.

spraying micro nutrients. etc.DEPARTMENTWISE EMPLOYEES STRENGTH There are varieties of cultivations done in Silver Cloud Estates. For all these cultivations a mass manpower is required to maintain the day to day operations. coffee picking. handling.etc. application of manure. Coffee. such as Tea. maintaining of pepper vines. chemical spraying. Pepper and Cardamom. such as plucking of tea leaves. weeding. .

Silver Cloud Tea Factory is a fully automatically controlled and computerized factory. As stated above. In addition. which are parts of the same Company. As such the required of man power to the factory is very much less than compared to man power oriented factories in the district. There are Field Officers and Assistant Field Officers to carry out the instructions of the higher authorities and guide the respective Supervisors who in tern apply the same on the workers and bring the written formulas into action. Silver Cloud has got into a venture of Cardamom cultivation which is known as the “Queen of Spices” . The day to day requirement of workers will be around 15 per . the Coffee Estates also controlled and managed by the team of Managerial staff. Tea is being cultivated in around 750 acres both in Silver Cloud and Barwood Estates. In addition the entire factory machinery are connected to conveyor fed system. the Manager has the total control of all the works in the tea estate and below him the respective Superintendents implement the company’s working schedule and policies.Tea Estates There are around 125 permanent workers employed in the Tea Estates in addition to casual and temporary workers employed as and when required.500 acres. Coffee Estates The Coffee Estate in this company has a cultivated area around 1. Tea Factory As we have stated earlier. In addition. All the activities of the Company is only to achieve the objective target which involves in provision of fair and reasonable living condition to its employees and attain a marginal profit for all its efforts. employing around 250 permanent workers and around 150 casual/temporary workers employed during harvesting seasons.

In the meanwhile the price factor also be born in mind for which quotations are called for from various suppliers before placing the final order to any producer or company.shift and during cropping season the factory will function to its full swing and employ three folds of the normally required labour. A Factory Officer. purpose. by a Delivery Note which is carry the acceptance and signature of the recipients. D)On supplying the goods to the respective divisions. Assistant Factory Officer. Supervisors are employed along with the workers population and all of them work for the quality production of “Silver Cloud Tea”. such good are delivered to the consignee. C)On accounting the goods so received. It is the utmost responsibility of the staff employed in the Purchase Section to ensure the quality of the materials of any item supplied to the estate by the various suppliers. they will be distributed to the Division on their respective indents. There are different types of inventory or forms are used in the day to day function of the office administration – Purchase Section A) The Order form when placing orders with the suppliers. Level of Stocks The goods indent forms are used for this . The Factory Manger is the ultimate authority of the factory and factory Superintendent is responsible for the day to day functioning and production. B) Once the goods are received through a Delivery Note from the Supplier such receipts are entered in the Good Received book.

the investment of a huge uneconomic capital towards inventory and stocks are minimized.First In & First Out. plying roadways transport media. machinery parts. Hence. . the procurement of Furthermore. There are some defects noticed in both the above systems or it may not be matching in maintaining the inventory for plantations and tea factory. the Estate is situated in the border of the town Gudalur. the stocks held in the various stores could meet the requirement of the estate for a month or more. However. Opening Balance Value + Quantity Received Stocks Value + Quantity Total of the above two divided by the total quantity and arrived at the average per unit. Weighted Average System This system is more acceptable by plantations and factories.Silver Cloud always maintain a minimum level of stock of materials. factories and plantations. chemicals. fertilizers are liable to As Since. b) LIFO System – Last In & First Out. fertilizers. JIT: It is the prime responsibility of the Inventory Section that all inventory The inventories such chemicals. They are :a) FIFO System . This average rate is applied in arriving at the expenditure on used quantity of the particular inventory item. any items required from Coimbatore and Mysore are easily conveyed with the daily should be judicially utilized according to requirement and the time factor is a major criteria. deteriorate when time barred. Type of Inventory Control There are three types of Inventory Systems in vogue in the industries. tools and implements. fuels. such Silver Cloud maintains its Inventory on Weighted Average System. As such one should be alert in the usage and distribution of materials according to its quality stability at all times. simple items could be made with no time loss.

b) Laminated pouches of various capacity. . k) The teas sent to the Brokers and lying in their godown which are unsold also should be taken into stock value.Type of Materials – The following are the type of materials stored in Silver Cloud Estates :a) Packing Materials of Jute & Paper Bags (used for packing tea). i) Tools j) Spraying Machines. Effluent Treatment: As it is discussed in earlier chapters. the management is vigilant enough in the pollution control of Air & Water. l) The teas on transit at the end of the month on its way to the other states should be added to the inventory or stock value. The Smoke Exhaust Chimney to discharge the smoke from the factory has been constructed to the height specified by the Inspector of Factories and Chief Inspector of Factories in order to avoid air pollution.( c) Machinery Spares. d) Motor Vehicle Spares. a systematic drainage facility is provided to discharge the effluent water from -do). However. h) Chemicals. e) Fuel such – Diesel & Petrol (For vehicles & Generators) f) Fuel for Driers (Firewood) g) Fertilizer. In addition the teas manufactured and unsold at the end of the month is taken into account as stock in hand. the factory. The effluent water of the factory is very much less and does not contain any harmful chemicals discharge to damage human or plant life.

A time of value I experienced during these few days to analyse the in and out of an industry cum plantation and no doubt the Plantation Sector remains the back bone of Nilgiris. Estimated budget for future enhancement : functions during the year. However. any modifications The plantation and factory involved.Collective bargaining/negotiations : The management is always of the view in collecting bargaining negotiations with the workers group by attending to their needs and grievances and in return obviously the management has its right to seek co-operation of the working class to the achieve the target of the Management. . I would like to see an evaluated results from Silver Cloud Tea Estates and Silver Cloud Tea Factory in its future functions. CONCLUSION It is a sincere and inclined approach bestowed with interest to make this study a success in all its merits. Many of the areas covered in this report are of course meaningful and judicial in its kind. improvement have a routine system of preparing annual budget to accommodate its envisaged. and a cash flow based on the estimated inflow and outflow.