Index Content

1. 2. 3. 4. Preface Acknowledgement Index Introduction to Organization !airman"# $e##age Introduction %&olution and 'rowt! of om(an) $i##ion and *alue# +A, $anagement Academ) P-A .e(artment Product Profile .i&i#ion# of +A, /inancial +ig!lig!t# %x(ort Profile 61-63 64-62 64-45

Page No.
1 2 3 4-60

0. +uman 1e#ource $anagement in +A, 6. +uman 1e#ource .e&elo(ment in +A, 2. 3raining - .e&elo(ment in +A, Introduction to 3raining - .e&elo(ment 6te(# in 3raining - .e&elo(ment 6election of 3raining and .e&elo(ment $et!od 3o(ic# under 3raining - .e&elo(ment 3)(e# of 3raining 3raining and .e&elo(ment $et!od Im(ortance - 7enefit# of 3raining - .e&elo(ment %xecuti&e or $anagement .e&elo(ment 4. .ata Anal)#i# and Inter(retation 5. /inding# 10. onclu#ion 11. 6ugge#tion 12. ,imitation# 13. 8ue#tionnaire 14. 7i9liogra(!)

51-54 50-56 52 54 55 100-103 104

Company profile HAL- an overview HINDUSTAN A !"NAUTICS LI#IT D

T$e mi%%ion &To 'e(ome a glo'al player in t$e aero%pa(e ind)%try:

3!e 9eginning of +A, can 9e traced to t!e )ear 1540 w!en a far #ig!ted indu#triali#t t!e late 6et! ;alc!and +irac!and #et u( a com(an) +indu#tan aircraft limited at 7angalore wit! t!e o9<ect of e#ta9li#!ing an a&iation indu#tr) t!at can manufacture a##em9le and o&er!aul aircraft under licen#e = initiall) aircraft like curti## !awk = &ultee 9om9er and +arlow trainer were taken u( for manufacture o&er!aul in colla9oration wit! inter continental aircraft com(an) of t!e >6A. ;it! t!e e#calation of t!e #econd world war= t!e go&ernment of t!en India took o&er t!e management of t!e com(an) in 1542 and !anded it o&er to >6 airforce for re(air and o&er!aul of &ariou# aircraft . 9etween 1542 - 1540 a total of 1000 aircraft and 3400 engine# were o&er!auled . t!e main acti&it) for t!e next few )ear after t!e war wa# reconditioning and con&er#ion of war #ur(lu#. Aircraft for t!e u#e of IA/ and ci&il o(erator# . In t!e #ixt! decade# = +A, !a# #(read it# 9eing to co&er &ariou# acti&itie# in t!e area of de#ign and de&elo(ment= manufacture and maintenance. 3oda) +A, !a# 14 (roduction di&i#ion ? unit# = 2 at 7angalore and 1 eac! at @a#ik = Aora(ut= Aan(ur = ,ucknow= Aorwa= +)dera9ad - 9arrack(ore .t!e#e di&i#ion#?unit# are full) 9acked 9) 5 de#ign center# w!ic! are co-locate wit! t!e (roduction de#ign#. 3!e#e center are engaged in t!e de#ign and de&elo(ment of com9at aircraft = !elico(ter = arrow engine# = engine#= te#t 9ed#= aircraft communication and na&igation #)#tem and acce##orie# of mec!anical - fuel #)#tem - in#trument# . 3!e four (rotot)(e of +A, ad&anced lig!t !elico(ter BA,+C !a&e com(leted around 1300!r# of flig!t te#t t including all critical flig!t te#t and ground te#t. .eli&erie# to arm force# !a&e commenced from t!e 2

fir#t 9atc! of (roduction . t!e #tate of t!e art lig!t com9at aircraft B, AC w!ic! made it maiden flig!t in Dan 2004 i# on t!e flig!t te#ting (!a#e . t!e #econd aircraft 3. E 2 !a# al#o <oined 3.-1 for flig!t trail# . 3!e de#ign de&elo(ment of a modern intermediate <et trainer !a# (rogre##ed #u9#tantiall) and de&elo(ment order !a# 9een o9tained. A low co#t attack !elico(terB,A@ %1C !a# 9een de&elo(ed and it# #ucce##full) com(leted flig!t ra)#. 3!e deli&erie# of cen#or to arm) !a&e commenced from 20002001 +A, !a# 9een #ucce##ful in numerou# 1- . (rogram# de&elo(ed from 9ot! defen#e and ci&il a&iation #ector#= +A, !a# made #u9#tantial (rogre## in ti# current (ro<ect#. .!ru& = w!ic! i# ad&anced lig!t !elico(ter BA,+C 3e<a# E,ig!t com9at aircraft B, AC Intermediate <et trainer BID3C *ariou# militar) and ci&il u(grade# .!ru& wa# deli&ered to t!e Indian arm) = @a&) = airforce and t!e coa#t guard in marc! 2002 in t!e &er) fir#t )ear of it# (roduction a uniFue ac!ie&ement. +al !a# (la)ed a #ignificant role for India"# (ace (rogramme# 9) (artici(ating in t!e manufacture of #tructure# for #atellite launc! &e!icle# like P6,*B(olar #atellite launc! &e!icleC '6,*Bgeo #tationar) launc! &e!icleC 3!ere are 3 <oint &enture com(anie# wit! +A, 7A +A, #oftware limited Indo 1u##ian a&iation limitedBI1A,C 6neema +A, aero#(ace (ri&ate limited A(art from t!ere=3 ot!er ma<or di&er#ification (ro<ect# are indu#trial marine ga# tur9ine air(ort #er&ice#= #e&eral co-(roduction - <oint &enture# wit! international (artici(ation - under con#ideration. +A,"# #u((lie#?#er&ice# are mainl) to Indian defen#e #er&ice#= coa#t guard# - 9oarder #ecurit) force#= tran#(ort aircraft - !elico(ter !a&e al#o 9een #u((lied to airline# a# well a# #tate 3

go&ernment# of India. t!e com(an) !a# al#o ac!ie&ed a foot !old in ex(ort more t!an 30 countrie# !a&ing demon#trated it# Fualit) - (rice com(etiti&ene##.

ACHI * # NT + SUCC SS
+A, 9ecome a G@A*1A3@A: com(an) in Dune 2002. +A, !a# won #e&eral award# for ac!ie&ement in t!e field of aeronautic#= like t!e ;orld 8ualit) commitment international #tar in (latinum categor) 9) 9u#ine## initiati&e direction#= t!e 'O,.%@ P%A O A A;A1. for inno&ation etc.= a# recognition to t!e com(an)"# #trong !old in Fualit)= leader#!i(= tec!nolog) - inno&ation. +A, wa# #elected among to( 10 central P6># for t!e $o> excellence award for 2004-00 - 200006 for excellence in (erformance. +A, won t!e enter(ri#e excellence award 2004-00 for financial - o(eration #trengt! 9) Indian in#titution of indu#trial engineering BIII%C on ma) 15=2006 - t!e engineering ex(ort (romotion council #out!ern region to( ex(orter# tro(!) - award for t!e )ear 2004-00. +A, wa# warded t!e GI@3%1@A3IO@A, 'O,. $%.A, A;A1.: for cor(orate Ac!ie&ement in 8ualit) - %fficienc) at t!e international #ummit Bgold rating leader 2003C= ,ondon >.A. 9) m?# glo9al rating= >A in con<unction wit! t!e international - marketing centre BII$ C. +A, wa# (re#ented t!e international E GA1 + O/ %>1OP%: Award in 3ec!nolog) - Inno&ation. At t!e @ational ,e&el= +A, won t!e G'O,. 31OP+H: for t!e excellence in (u9lic #ector management= in#tituted 9) t!e #tanding conference of (u9lic enter(ri#e# B6 OP%C.

",- CTI* ". HAL

A committee of +A, i# a((ointed 9) it# 7oard .irector# to re&iew t!e total functioning of t!e organization - make it# recommendation#. 3!e o9<ecti&e# of +A, can 9e di&ided into two (art# Ba# determined 9) t!e committeeCI1. 7a#ic o9<ecti&e# 2. 6(ecific o9<ecti&e#

,ASIC ",- CTI* SI 3o #er&e a# an in#trument of t!e national (olic) to ac!ie&e #elf-reliance in t!e de#ign= de&elo(ment - (roduction of aircraft - aeronautical eFui(ment. 3o meet t!e countr)"# c!anging - growing need# wit! #(ecial em(!a#i# on militar) reFuirement#. In fulfillment of t!i# o9<ecti&e= t!e com(an) #!all regard it#elf fundamentall) re#(on#i9le for de#ign - de&elo(ment= rela)ing !owe&er u(on #uc! rele&ant facilitie# a# are a&aila9le in ot!er national in#titution 9ut alwa)# !olding it#elf 9a#icall) re#(on#i9le for t!e growt! and furt!erance of t!e countr)"# aeronautical ca(acit). 3o #o conduct it# 9u#ine## economicall) and efficientl) t!at it can contri9ute it# due #!are# to t!e national effort# to ac!ie&e #elf E reliance and #elf E generating econom) 3oward# t!i# end = to de&elo( and maintain t!i# organization w!ic! will readil) re#(ond to and ado(t t!e c!anging matrix of #ocio tec!no economic relation#!i( and w!erein a #ocio climate of growing (rofe##ional com(etence = #elf di#ci(line = mutual under#tanding = dee( commitment and a #en#e of 9elonging will 9e fo#tered and em(lo)ee and eac! em(lo)ee 9e encouraged to grow in accordance wit! !i# (otential for t!e furt!erance of t!e organization goal

SP CI.IC ",- CTI* S

%n#ure Fualit) of (er#onnel of all le&el and (ro&ide t!em t!e rig!t work en&ironment = <o9 #ati#faction and (er#onal c!allenge# Pro&ide a !ealt!) 9lend of em(lo)ee w!o !ad growt! wit! t!e organization and t!o#e #elected from out#ide %n#ure em(lo)ment of minimum num9er of (er#onnel and #ur(lu#e# $oti&ate em(lo)ee# to 9e increa#ingl) ac!ie&ement oriented Pro&ide adeFuate o((ortunitie# for (er#onnel to im(ro&e t!e le&el of t!eir (rofe##ional knowledge Per#onal wit! talent and (otential growt! to 9e de&elo(ed to #!oulder !ig!er re#(on#i9ilitie# %n#ure uniformit) in (rinci(al condition of #er&ice

C$airman/% #e%%age
A&iation i# one of t!e mo#t #ignificant influence# of our time and it em(ower# a nation wit! tec!nological #trengt!. It i# a ma<or tool for economic de&elo(ment and !a# a #ignificant role in national #ecurit) and international relation#. India !a# 9een fortunate to !a&e launc!ed it# Aeronautic# indu#tr) in 1540= wit! t!e e#ta9li#!ment of +A,. +A,= o&er t!e la#t #ix decade#= !a# grown (rogre##i&el) into an integrated Aero#(ace Organization and !a# #(read it# wing# to co&er &ariou# acti&itie# in t!e area# of de#ign= de&elo(ment= manufacture and maintenance of ad&anced fig!ter#= (i#ton and <et %ngine 3rainer#= commercial aircraft= !elico(ter# and t!e a##ociated aero-%ngine#= aircraft #)#tem#= eFui(ment and a&ionic#. Pre#ent ac!ie&ement# in t!e area of indigenou# de#ign and de&elo(ment are t!e Ad&anced ,ig!t +elico(ter BA,+-.!ru&C and Intermediate Det 3rainer BID3C. 3!e#e de&elo(ment# !a&e !el(ed +A, in e#ta9li#!ing a com(etiti&e edge among t!e glo9al aero#(ace com(anie#. +A, 9eing ma<or .e#ign (artner for aircraft and #)#tem ? eFui(ment a# well a# for #)#tem integration of ,ig!t om9at Aircraft B, AC= !a# made a #ignificant contri9ution to it# #ucce##ful de&elo(ment. +A,"# current ma<or (rogramme# include (roduction of militar) and ci&il &er#ion# of t!e A,+= Daguar - t!e dee( (enetration #trike aircraft= .ornier .o-224 - $ulti-mi##ion Aircraft= ,A@ %1- t!e ,ig!t Attack +elico(ter a# well a# u(grade# of $i'-21 7i6= $i'-22$ and Daguar. ,icen#e manufacture of 6>-30 $AI !a# 9een launc!ed and t!e fir#t 9atc! of indigenou#l) (roduced 6>-30 $AI aircraft !a# 9een !anded o&er to t!e Indian Air /orce. /acilitie# for licen#e (roduction of Ad&anced Det 3rainer E +A;A are 9eing e#ta9li#!ed. 3!e new initiati&e# in 1 - . include ;ea(on 6)#tem Integration B;6IC on A,+= de&elo(ment of ,ig!t om9at +elico(ter B, +C= om9at Air 3rainer B A3C= @a&al - 3rainer &er#ion# of , A. +A, !a# al#o taken t!e initiati&e# for (artici(ation in new generation ci&il (a##enger ? tran#(ort aircraft wit! international (artner#!i( aiming to ex(and it# acti&itie# in t!e ci&il a&iation 6ector. .e#ign ca(a9ilitie#= #tate-of-t!e-art facilitie# and excellent #kill le&el make +A, a &alua9le (artner for c!allenging (rogramme# in Aero#(ace. +A,"# (artici(ation in t!e out#ourcing (rogramme# of glo9al aero#(ace om(anie# like Air9u#= 7oeing= 7Ae 6)#tem#= 6necma= 1oll# 1o)ce etc. !a# e#ta9li#!ed it# credi9ilit) in t!e ex(ort front. Pre#ent initiati&e# like ,ean $anagement= #etting u( of J entre# of %xcellence"- world-cla## facilitie#= com(an)-wide im(lementation of %1P and 6trategic Alliance wit! re(uted 'lo9al Aero#(ace om(anie# will !el( +A, to marc! a!ead on it# mi##ion.

3!e &iew# of our (re#ent a# well a# (ro#(ecti&e u#tomer# and Partner# are our !ig!e#t (riorit). ;e welcome )our t!oug!t# and idea#= #o a# to #er&e )ou 9etter. ;e #!all 9e delig!ted to recei&e )our &iew# at marketingK!al-india.com. !airman= +A,

Introd)(tion
+indu#tan Aeronautic# ,imited B+A,C came into exi#tence on 1#t Octo9er 1564. 3!e om(an) wa# formed 9) t!e merger of +indu#tan Aircraft ,imited wit! Aeronautic# India ,imited and Aircraft $anufacturing .e(ot= Aan(ur. 3!e om(an) trace# it# root# to t!e (ioneering effort# of an indu#triali#t wit! extraordinar) &i#ion= t!e late 6et! ;alc!and +irac!and= w!o #et u( +indu#tan Aircraft ,imited at 7angalore in a##ociation wit! t!e er#tw!ile (rincel) 6tate of $)#ore in .ecem9er 1540. 3!e 'o&ernment of India 9ecame a #!are!older in $arc! 1541 and took o&er t!e $anagement in 1542. 3oda)= +A, !a# 15 Production >nit# and 5 1e#earc! and .e#ign enter# in 2 location# in India. 3!e om(an) !a# an im(re##i&e (roduct track record - 12 t)(e# of aircraft manufactured wit! in-!ou#e 1 - . and 14 t)(e# (roduced under licen#e. +A, !a# manufactured o&er 3000 aircraft= 3600 %ngine# and o&er!auled o&er 4100 aircraft and 22300 %ngine#. +A, !a# 9een #ucce##ful in numerou# 1 - . (rogram# de&elo(ed for 9ot! .efence and A&iation #ector#. +A, !a# made #u9#tantial (rogre## in it# current (ro<ect#I

i&il

.!ru&= w!ic! i# Ad&anced ,ig!t +elico(ter BA,+C 3e<a# - ,ig!t om9at Aircraft B, AC Intermediate Det 3rainer BID3C *ariou# militar) and ci&il u(grade#.

.!ru& wa# deli&ered to t!e Indian Arm)= @a&)= Air /orce and t!e oa#t 'uard in $arc! 2002= in t!e &er) fir#t )ear of it# (roduction= a uniFue ac!ie&ement. +A, !a# (la)ed a #ignificant role for IndiaL# #(ace (rogram# 9) (artici(ating in t!e manufacture of #tructure# for 6atellite ,aunc! *e!icle# like

P6,* BPolar 6atellite ,aunc! *e!icleC '6,* B'eo-#)nc!ronou# 6atellite ,aunc! *e!icleC I16 BIndian 1emote 6atelliteC I@6A3 BIndian @ational 6atelliteC 4

+A, !a# formed t!e following Doint *enture# BD*#CI

7Ae+A, 6oftware ,imited Indo-1u##ian A&iation ,imited BI1A,C 6necma +A, Aero#(ace P&t ,td 6A$3%, +A, .i#(la) 6)#tem ,imited +A,7I3 A&ionic# P&t ,td +A,-%dgewood 3ec!nologie# P&t ,td I@/O3% + +A, ,td

A(art from t!e#e #e&en= ot!er ma<or di&er#ification (ro<ect# are Indu#trial $arine 'a# 3ur9ine and Air(ort 6er&ice#. 6e&eral o-(roduction and Doint *enture# wit! international (artici(ation are under con#ideration. +A,L# #u((lie# ? #er&ice# are mainl) to Indian .efence 6er&ice#= oa#t 'uard# and 7order 6ecurit) /orce#. 3ran#(ort Aircraft and +elico(ter# !a&e al#o 9een #u((lied to Airline# a# well a# 6tate 'o&ernment# of India. 3!e om(an) !a# al#o ac!ie&ed a foot!old in ex(ort in more t!an 30 countrie#= !a&ing demon#trated it# Fualit) and (rice com(etiti&ene##. +A, !a# won #e&eral International - @ational Award# for ac!ie&ement# in 1-.= 3ec!nolog)= $anagerial Performance= %x(ort#= %nerg) on#er&ation= 8ualit) and /ulfillment of 6ocial 1e#(on#i9ilitie#.

+A, wa# awarded t!e GI@3%1@A3IO@A, 'O,. $%.A, A;A1.: for or(orate Ac!ie&ement in 8ualit) and %fficienc) at t!e International 6ummit B'lo9al 1ating ,eader# 2003C= ,ondon= >A 9) $?# 'lo9al 1ating= >A in con<unction wit! t!e International Information and $arketing entre BII$ C. +A, wa# (re#ented t!e International - GA1 + O/ %>1OP%: Award in 'old recognition for it# commitment to 8ualit)= ,eader#!i(= 3ec!nolog) and Inno&ation. ategor) in

At t!e @ational le&el= +A, won t!e M'O,. 31OP+HM for excellence in Pu9lic 6ector $anagement= in#tituted 9) t!e 6tanding onference of Pu9lic %nter(ri#e# B6 OP%C.

3!e om(an) #caled new !eig!t# in t!e financial )ear 20011-12 wit! a turno&er of 1#.14204.21 rore#.

vol)tion and 0rowt$ of Company

3!e om(an)L# #tead) organizational growt! o&er t!e )ear# wit! con#olidation and enlargement of it# o(erational 9a#e 9) creating #o(!i#ticated facilitie# for manufacture of aircraft ? !elico(ter#= aero
Engines, accessories and avionics is illustrated below.

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12345 3!i# wa# #etu( 7angalore in Aarnataka 9) late 6!ri ;alc!and +irac!and in t!e mont! of .ecem9er in a##ociation wit! t!e 'o&ernment of $)#ore a# a (ri&ate limited com(an).

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1236-375 In t!e mont! of Dune 'o&ernment of India (urc!a#ed t!e intere#t# of t!i# com(an) and took o&er it# management= t!e fir#t two aircraft# (roduced 9) +indu#tan Aircraft ,imited. 3!e +arlow trainer and urti## +awk /ig!ter were #ucce##full) te#t flownI .uring t!e (eriod of world war II o&er 1000 aircraft# #uc! a# /ortre## ,i9erator $itcell 9om9er# .ekota ommand tran#(ort aircraft

ataline am(!i9iou# and (i#ton fitted to t!e#e aircraft# were o&er!auled 9) +.A.,. 12375 'o&ernment of India took o&er management of +.A.,. again after world war. 12385 Prime $ini#ter of t!e India 6!ri Dawa!ar ,al @e!ru= !a# gi&en t!e im(etu# t!e (olic) for manufacture a# well a# de#ign and de&elo(ment of aircraft wa# recei&ed 9) t!e 'o&t. of India. 12795 :Hind)%tan Trainee; 3!e +3-2 aircraft wa# #ucce##full) de&elo(ed and wa# t)(e certified in t!e mont! of Danuar). 12<45 A <et engine factor) wa# #et u( on 7angalore in 1560 for manufacturing O1P+%>6 %@'I@%6 u#ed a# $A1>3 and '+A3 AI1 1A/3. An aircraft manufacturing de(ot BA$.C wa# e#ta9li#!ed at Aan(ur in >.P. in t!e mont! of Danuar) a# an air force unit for manufacture of +A;A%1 6I..,%H 244 twin tur9o (ro( tran#(ort aircraft. 12<65 In t!e mont! of Augu#t= 'o&t. of India entered into a colla9oration agreement wit! t!e 6o&iet >nion for t!e manufacture of $I'-21 /, aircraft including it# engine and a&ionic#. 12<35 +indu#tan Aircraft ,imited and Aeronautic# India ,imited were merged in t!e mont! of Octo9er to from t!e (re#ent +I@.>63A@ A%1O@A>3I 6 ,I$I3%.. 12=45 In t!e mont! of Dul)= a +elico(ter di&i#ion wa# e#ta9li#!ed a# a (art of 7angalore com(lex for manufacture of Alo&ette III Blater de#ignated of a# +%3AAC and ,A$A Blater de#ignated a# +%%3A+C !elico(ter.

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"t$er #ile%tone%5
12=<5 An agreement wit! >661 for licen#e of $I'-21 and 7I6 aircraft. 12=25 An agreement wit! t!e 7riti#! Aero#(ace for manufacturing DA'>A1 AI1 1A/3. 12865 An agreement wit! >661 for licen#e (roduction if $I'-22 aircraft. 12895 Aorwa di&i#ion of +.A.,. formed. 12245 .e#ign and .i&i#ion of ,ig!t om9at Aircraft B, AC. 12215 .e&elo(ment of Ad&anced ,ig!t +elico(ter BA +C. 12265 ertificate of I6O-5001. 12285 I$'3= a new di&i#ion at 7angalore wa# formed.

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#i%%ion and *al)e% "U! #ISSI"N5

G3o 9ecome a glo9all) com(etiti&e aero#(ace indu#tr) w!ile working a# an in#trument for ac!ie&ing #elf-reliance in de#ign= manufacture and maintenance of aero#(ace defence eFui(ment and di&er#if)ing to related area#= managing t!e 9u#ine## on commercial line# in a climate of growing (rofe##ional com(etenceM.

"U! *ALU S5 C)%tomer Sati%fa(tion5

;e are dedicated to 9uilding a relation#!i( wit! our cu#tomer# w!ere we 9ecome (artner# in fulfilling t!eir mi##ion. ;e #tri&e to under#tand our cu#tomer# L need# and to deli&er (roduct# and #er&ice# t!at fulfill and exceed all t!eir reFuirement#.

Commitment to Total >)ality5

;e are committed to continuou# im(ro&ement of all our acti&itie#. ;e will #u((l) (roduct# and #er&ice# t!at conform to !ig!e#t #tandard# of de#ign= manufacture= relia9ilit)= maintaina9ilit) and fitne## for u#e a# de#ired 9) our cu#tomer#.

Co%t and Time Con%(io)%ne%%5

;e 9elie&e t!at our #ucce## de(end# on our a9ilit) to continuall) reduce t!e co#t and #!orten t!e deli&er) (eriod of our (roduct# and #er&ice#. ;e will ac!ie&e t!i# 9) eliminating wa#te in all acti&itie# and continuou#l) im(ro&ing all (roce##e# in e&er) area of our work.

Innovation and Creativity5

;e 9elie&e in #tri&ing for im(ro&ement in e&er) acti&it) in&ol&ed in our 9u#ine## 9) (ur#uing and encouraging ri#k-taking= ex(erimentation and learning at all le&el# wit!in t!e com(an) wit! a &iew to ac!ie&ing excellence and com(etiti&ene##.

Tr)%t and Team Spirit5

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;e 9elie&e in ac!ie&ing !armon) in work life t!roug! mutual tru#t= tran#(arenc)= co-o(eration= and a #en#e of 9elonging. ;e will #tri&e for 9uilding em(owered team# to work toward# ac!ie&ing organizational goal#.

!e%pe(t for t$e Individ)al%5

;e &alue our (eo(le. ;e will treat eac! ot!er wit! dignit) and re#(ect and #tri&e for indi&idual growt! and realization of e&er)oneL# full (otential.

Integrity5
;e 9elie&e in a commitment to 9e !one#t= tru#twort!)= and fair in all our dealing#. ;e commit to 9e lo)al and de&oted to our organization. ;e will (ractice #elf di#ci(line and own re#(on#i9ilit) for our action#. ;e will com(l) wit! all reFuirement# #o a# to en#ure t!at our organization i# alwa)# wort!) of tru#t.

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")r People

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")r C)%tomer%

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International Customers

Domestic Customers

Airbus Industries, France APPH Bolton, UK BAE Systems, UK !elton, UK oast "uard, #auritius or$orate Air, P!ili$$ines osmic Air, %e$al &assault Aviation, France &owty Aeros$ace Hydraulics, UK EA&S, France E'(A, Israel "or)!a Airlines, %e$al Ham$son, UK Honeywell International, USA Island Aviation Services, #aldives Israel Aircra*t Industries, Israel #essier &owty 'td., UK #istubis!i Heavy Industries, +a$an #,,", USA %amibian Air Force, %amibia Peruvian Air Force , Peru -olls -oyce Plc, UK -oyal Air Force, ,man -oyal #alaysian Air Force, #alaysia -oyal %e$al Army, %e$al -oyal (!ai Air Force, (!ailand Smit!s Industries, UK Snecma, France Strong *ield (ec!nologies, UK (!e Boeing Aircra*t om$any, USA (ransworld Aviation, UAE .ietnam Air Force, .ietnam

Air India Air Sa!ara Air$orts Aut!ority o* India B!arat Electronics Border Security Force oal India &e*ence -esearc! / &evelo$ment ,rgani0ation "ovt. o* And!ra Prades! "ovt. o* +ammu / Kas!mir "ovt. o* Karnata)a "ovt. o* #a!aras!tra "ovt. o* -a1ast!an "ovt. o* Uttar Prades! "ovt. o* 2est Bengal Indian Air*orce Indian Airlines Indian Army Indian oast "uard Indian %avy Indian S$ace -esearc! ,rgani0ation +et Airways Kudremu)! Iron ore om$any ltd. %A' , ,il / %atural "as or$oration 'td. ,rdnance Factories -eliance Industries United Breweries

15

Citi?en/% C$arter
3!i# !arter i# a declaration of our commitment= ex(ectation# and !ig!e#t #tandard# wit! 3otal 8ualit)= to ac!ie&e excellence in .e#ign= $anufacture and $aintenance of Aero#(ace defence eFui(ment= 6oftware de&elo(ment for Aero#(ace a((lication and .e#ign on#ultanc) 9) managing t!e 9u#ine## on commercial line# in t!e mo#t fair= !one#t and tran#(arent manner= wit! corru(tion-free #er&ice for t!e 9enefit of t!e u#tomer# w!o are our (artner# in (rogre## to en#ure #afe cu#tod) of (u9lic mone).

C"##IT# NT5
;e #!all accom(li#! our mi##ion wit! A9#olute integrit) and dedication 3otal cu#tomer #ati#faction +one#t) and tran#(arenc) ourte#) and (rom(tne##

/airne## 3otal Fualit) Inno&ation and creati&it) 3ru#t and team #(irit 1e#(ect for t!e indi&idual +umilit) om(a##ion 20

;e commit our#el&e# to do our dut) to t!e 9e#t of our a9ilit)= integrit) and efficienc) wit! t!e (rime motto of fulfilling t!e cu#tomer"#= #!are!older#" and indi&idual#" reFuirement# and to ri#e to t!eir ex(ectation# and 9e)ond.

"U! @P CTATI"NS5
;e ex(ect )ou to 7e (rom(t and rea#ona9le 7e fair= !one#t and tran#(arent in dealing#. Ad!ere to time and deli&er) #c!edule# %xtend )our coo(eration in all our endea&or Pro&ide u# detailed #(ecification# AcFuaint u# wit! t!e #)#tem# and maintenance (rocedure# and (roduct (erformance# criterion Indicate reali#tic #c!edule and make (rom(t (a)ment om(l) wit! t!e #er&ice in#truction# and timel) maintenance (rocedure#.

STANDA!DS5
;e #!all 6trictl) ad!ere to t!e #tandard#= #(ecification# #ti(ulated in I6O-5001 %n#ure t!at our (roduct# reflect t!e #tate-of-t!e-art tec!nolog) and com(etiti&e (rice# .eli&er our (roduct# a# (er t!e agreed deli&er) 6c!edule# Produce good# and #er&ice# of t!e !ig!e#t #tandard# to fulfill all )our reFuirement# .eclare t!at our (roduct# !a&e gone t!roug! t!e #tricte#t Fualit) control norm# and guarantee t!e total tec!nical life of t!e (roduct. A##ure )ou of t!e !ig!e#t #tandard of #er&ice and are e&er willing to #!are our knowledge and ex(erti#e wit! )ou 21

 Acknowledge all corre#(ondence from )ou wit!in ten working da)# of it# recei(t 1e#(ond to all )our communication# wit!in twent) working da)# of it# recei(t lear )our financial due# wit!in t!irt) working da)# from recei(t of genuine and 9onafide claim#

6trictl) ad!ere to t!e deli&er) #c!edule# committed 9) u# to )ou ;ork a# an in#trument of #elf-reliance in aero#(ace defence eFui(ment 6tri&e to attain international #tandard# to 9ecome glo9all) com(etiti&e. Our 1-. effort# #!ould ena9le u# to 9e a #trong force to reckon wit! in t!e glo9al #cenario $ake #incere effort# in meeting all our #ocial o9ligation# toward# t!e communit) in general Alwa)# #tri&e to maintain cordial relation# wit! t!e communit)

C"ST AND TI# 5

;e #!all Alwa)# 9e #en#iti&e to our #ocial o9ligation# and maintain t!e !ig!e#t et!ical #tandard# in all our endea&or#= 9u#ine## and economic acti&itie#. Alwa)# #tri&e to ac!ie&e econom) in all our (roduct# and #er&ice# wit!out com(romi#ing t!e Fualit) #tandard#. Alwa)# remain com(etiti&e in t!e market t!roug! continuou# im(ro&ement in our tec!nolog) Alwa)# #tri&e to reduce t!e co#t and #!orten t!e deli&er) #c!edule# of our (roduct and #er&ice#. ;e #!all eliminate wa#teful (ractice# and continuou#l) im(ro&e in all area# of our work. ;e #!all !old our ca(ital a##et# in (u9lic mone) in a9#olute tru#t and #!all commit our#el&e# to ac!ie&e our economic (rogre## com(etentl) and in #ociall) acce(ta9le wa)#. Pro&ide at international com(etiti&e (rice#.

22

C"!!UPTI"N .!
;e

S !*IC S5

6!all ado(t #)#tem# and (rocedure# w!ic! lea&e no #co(e for an) corru(t (ractice $aintain a9#olute confidentialit) of t!e information?com(laint# 7elie&e t!at mean# and end# cannot 9e #e(arated. 'ood end call# for good mean#. 'ood mean# cannot 9ut lead to good end#. 3!ere #!all 9e no need for an)one at an) time to offer 9ri9e or an) ot!er inducement for doing 9u#ine## wit! u#. ;e #!all (rom(tl) and ex(editiou#l) enFuire into all genuine and legitimate com(laint# of corru(tion again#t an) em(lo)ee of our organization 6!all alwa)# 9e !one#t and tran#(arent and would like to 9e #een a# !one#t. ;e #!all not claim an) <udicial (ri&ilege for our document# and record# exce(t in rare ca#e# and t!at too in t!e intere#t of national #ecurit). 6!all im(lement all t!e (olicie# and directi&e# of entral *igilance ommi##ion.

C"#PLAINTS AND 0!I *ANC S5

;e #!all Aee( our com(laint and grie&ance redre##al $ac!iner) o(en and rece(ti&e to )ou. Acknowledge )our com(laint# and commit our#el&e# to redre## t!em wit!in a (eriod of t!irt) working da)# on recei(t of t!e com(laint#. 6!ould )ou #till !a&e an) com(laint or grie&ance )ou ma) al#o take u( t!e matter wit! t!e de#ignated officer !eading t!e (u9lic grie&ance committee at our cor(orate and di&i#ional office#. Acknowledgment of grie&ance# and di#(o#al t!ereof wit!in 30 da)#. In ca#e of an) com(laint or grie&ance= (lea#e take u( t!e matter wit! t!e officer nominated 9) t!e di&i#ion for redre##al of (u9lic grie&ance in t!e di&i#ion w!ic! i# !eaded 9) an officer of t!e grade of a .'$ Prom(tl) take action again#t t!e com(laint# 9) going into t!e genuinene## and root# of t!e com(laint# and wit!in a time frame attend to t!e grie&ance#.

H LP LIN 5
All our .i&i#ion#= 6er&ice 6tation# and or(orate office are e&er willing to (ro&ide )ou t!e !el( and a##i#tance reFuired in t!e #election= de#ign= manufacture and maintenance of an) of our (roduct# and #er&ice#. ;e #!all eFui( our (u9lic relation# de(artment #uita9l) to render )ou all general information= w!ic! i# of common intere#t. 23

 Hou are al#o welcome to &i#it u# at our we9#iteI www.!al-india.com for immediate !el( and a##i#tance to meet )our (roduct and #er&ice# reFuirement. A network of !el( line (er#onnel will 9e identified in eac! di&i#ion?com(lex= w!ic! will (ro&ide immediate a##i#tance in &ariou# matter#.

")r Prod)(t%

1-Air(raft of !)%%ian "rigin5

S) 94 #AI3win-#eater= $ulti-role= ,ong range /ig!ter ? 7om9er ? Air 6u(eriorit) Aircraft

#i0-6= #-

6ingle-#eater 3actical /ig!ter ? 7om9er wit! &aria9le #wee( wing#

#i0-61 *A!IANTS
6ingle-#eater /ront line 3actical Interce(tor ? /ig!ter Aircraft

# TALLIC D!"P TANAS

24

3!e .i&i#ion manufacture# different t)(e# of metallic dro( BDetti#ona9leC tank# wit! ca(acit) of 450 and 400 liter#.

UND !CA!!IA0
3!e .i&i#ion !a# facilitie# and ex(erti#e in t!e manufacture and o&er!aul of >ndercarriage# of 9ot! $i'-22$ and $i'-21 &ariant#. 3!e landing gear# are of a con&entional tric)cle t)(e and con#i#t of one #teera9le @o#e w!eel leg and two $ain w!eel leg# to roll t!e aircraft in motion= on t!e ground= during take-off run and landing run. 3!e ,anding 'ear leg# !a&e Pneumatic #!ock a9#or9er#.

- CTI"N
3!e %<ection 6eat i# from t!e Aircraft com9ined %<ection ex(erti#e in t!e for 9ot! $i'-22$

S AT
in#talled to (ro&ide #afe e#ca(e to t!e Pilot w!ile cata(uling i# effected wit! t!e !el( of a 'un. 3!e .i&i#ion !a# t!e facilitie# and manufacture and o&er!aul of e<ection #eat# and $i'-21 &ariant#.

CAN"PB
3!e .i&i#ion manufacture# and o&er!aul# cano(ie# of $i'-21 &ariant# and $i'-22$ Aircraft.

.L @I,L !U,, ! .U L TANAS

3!e .i&i#ion manufacture# and #u((lie# all t)(e# of 1u99er /uel 3ank# reFuired for $i'-21 *ariant#. 3!e 1u99er /uel 3ank# are (ro&ided wit! #(ecial (rotection coating again#t Ozone?!eat and ad&er#e climatic condition#. 3!e .i&i#ion !a# ex(orted a large num9er of 1u99er /uel 3ank#.

A !"SPAC .AST N !S
20

3!e .i&i#ion !a# a #e(arate com(lex for manufacturing of Aero#(ace /a#tener#= a((roximatel) 2000 t)(e# under 400 different #tandard#. 6ome of t!e t)(ical item# are nut#= 9olt#= #crew#= wa#!er#= ri&et# of &ariou# configuration#= #tud#= dowel#= (in#= (lug#= DO 7olt#= (i(e connection# and #(ring#.

6-Air(raft of Ce%tern "rigin5

-ag)ar International
+A, commenced (roduction of Daguar International - dee( (enetration #trike and 9attlefield tactical 6u((ort Aircraft in 1525 under licen#e from 7riti#! Aero#(ace= including t!e %ngine= acce##orie# and a&ionic#. Daguar aircraft i# de#igned wit! 2 !ard (oint# B4 under wing= 2 o&er wing and 1 under fu#elageC ca(a9le of carr)ing a !uge load of #e&eral of wea(on# in different com9ination# to meet t!e u#tomer# need#.

INT !NATI"NAL C"-"P !ATI"N AI!C!A.T DI*ISI"ND HAL IS AN STA,LISH D @P"!T ! T"

7O%I@'= >6A

>(lock 9ox a##). for 7oeing 222 O&er wing exit door# for 7oeing 202 3o $+I Da(an 7ulk cargo door for 7oeing 262 /orward (a##enger door# for Air9u# A320 Daguar airframe #(are# 26

AI17>6= /1A@ %

7A% 6H63%$6= >A

1OHA, AI1/O1 % O/ O$A@ Daguar airframe #(are#

9-Heli(opter%5 D$r)v :Advan(ed Lig$t Heli(opter;

;it! a (ro&en track record and e#ta9li#!ed tec!nolog) for manufacture of !elico(ter# and it# com(onent#= t!e +elico(ter .i&i#ion commenced #erie# (roduction of .!ru& BAd&anced ,ig!t +elico(terC in 2000 - 2001. 3!e A,+ i# a multi-role= multi-mi##ion !elico(ter in 0.0 ton cla##= full) de#igned and de&elo(ed 9) +A,. 7uilt to /A1 25 #(ecification#= .!ru& i# de#igned to meet t!e reFuirement of 9ot! militar) and ci&il o(erator#.

C$etaE

3!e +elico(ter .i&i#ion manufacture# t!e &er#atile and multi-(ur(o#e !etak +elico(ter# for i&il and $ilitar) a((lication# 9ot! for .ome#tic and International cu#tomer#.

C$eeta$
22

3!e +elico(ter .i&i#ion manufacture# t!e &er#atile and multi-(ur(o#e !eeta! +elico(ter# for i&il and $ilitar) a((lication# 9ot! for .ome#tic and International cu#tomer#.

LANC !
3!e ,ancer +elico(ter i# a lig!t attack !elico(ter de&elo(ed 9) +indu#tan Aeronautic# ,imited a# a co#t-effecti&e airmo9ile area wea(on #)#tem. 3!e 9a#ic #tructure of t!e ,ancer i# deri&ed from t!e relia9le and (ro&en !eeta! +elico(ter.

3-Aero ngine% of !)%%ian "rigin5

3!e %ngine .i&i#ion at Aora(ut= a unit of +A,L# &a#t network= !a# t!e uniFue di#tinction of 9eing one among#t t!e few Aero %ngine manufacturer# in t!e world. 3!e #(ectrum of manufacturing facilitie# extend# literall) from t!e (roduction of nut# and 9olt# to di#c#= #!aft#= 9lade#= forging# and ca#ting# - all t!at are reFuired to make an Aero %ngine rig!t from t!e 1aw material#. 3!i# #(ectrum i# furt!er enlarged to include o&er!aul of Aero %ngine# for t!e $i' famil) and #u((l) of #(are# reFuired during #er&ice.

AL-91 .P ngine
A,-31/P i# a !ig! tem(erature tur9o<et 9)-(a## %ngine of modular de#ign. A #(ecific feature of A,-31/P i# an axi-#)mmetric &ectoring nozzle wit! a t!ru#t &ector angle of N10O in t!e &ertical (lane (ro&iding #u(er maneu&era9ilit) of t!e aircraft. 3!e &ectoring nozzle control i# integrated wit! t!e %ngine control #)#tem. A,31/P %ngine# en#ure #ta9le o(eration in all a&aila9le e&olution# of t!e aircraft in #u(er maneu&era9ilit) mode#. A,-31/P %ngine# (ower ad&anced multi-(ur(o#e 6u-30 $AI fig!ter# of t!e 4P generation

!67 ngine
24

3!i# i# a 3win 6(ool= Axial /low= 3ur9o<et %ngine fitted wit! After 9urner and a &aria9le area Det nozzle. It (ower# t!e $i'-21 7i6 multi-role /ig!ter Aircraft. 3!e %ngine !a# (ro&i#ion for an emergenc) After-9urner t!ru#t 9oo#t= w!ic! can 9e #elected 9elow 4.0 A$ altitude.

!-62, ngine
3!i# %ngine i# a 3win #(ool= axial flow 3ur9o<et %ngine incor(orating After-9urner #)#tem and &aria9le area Det nozzle of con&ergent-di&ergent t)(e. 3!e %ngine i# eFui((ed wit! automatic /uel regulation #)#tem= 3ur9o-#tarter= Anti-#urge #)#tem= 3em(erature controller= on#tant #(eed dri&e for A 'enerator and 3wo #(eed dri&e for +)draulic Pum(. 1-257 %ngine (ower# $i'-22 $= a $ulti-role 'round attack ? Air com9at Aircraft.

Pre(i%ion Component%
3!e .i&i#ion al#o (roduce# (reci#ion com(onent# likeI total gamut of 7lade# ranging from om(re##or 1otor# and 6tator# to 3ur9ine 7lade# and @ozzle 'uide *ane#= intricate ored $agne#ium Allo) 'ear a#ing#= om(re##or and 3ur9ine .i#c# and 6!aft#= DI6 cla##-l?.l@ 0 6(ur= +elical 'ear# and .I@ 6 #traig!t and +)(oid ? 6(iral 7e&el 'ear# ranging from module 1 to 6.

7-Aero ngine% of Ce%tern "rigin5

AD"U! #A 811
Daguar Aircraft i# (owered 9) two Adour $A 404 ? $A 411 %ngine#. $A 411 %ngine# are manufactured from 1541 under licen#e from 11?3$ Q1oll# 1o)ce 3ur9omecaR. Adour $A 404 %ngine# are al#o o&er!auled and re(aired under t!e a9o&e licen#e.

25

Adour %ngine i# a 9)(a## Det %ngine of modular con#truction. 3!e Adour !a# two-#tage low (re##ure and fi&e-#tage !ig! (re##ure axial flow om(re##or# w!ic! are dri&en 9) #e(arate= #ingle #tage !ig! (re##ure and low (re##ure 3ur9ine# connected t!roug! co-axial #!aft#= wit! low (re##ure #!aft (a##ing t!roug! !ig! (re##ure #!aft.

0A!! TT 991 F 7
3!e 'arrett 3P% 331-0 3ur9o (ro( %ngine i# 9eing manufactured= o&er!auled and re(aired for &ariou# u#tomer# under licence from 'arrett %ngine .i&i#ion of +one) ;ell om(an) Qearlier Allied 6ignal Aero#(ace om(an)= >6AR #ince 1544 and 9elong# to one of t!e mo#t (o(ular #erie# of #mall 3ur9o (ro( %ngine# (owering a large num9er of ommuter and or(orate Aircraft #uc! a# .ornier .O-224. It !a# a #ingle #!aft entrifugal om(re##or %ngine rated at 210 #!aft !or#e (ower at 1051 1P$ out(ut #(eed. 7eing a re&er#e flow 'a# 3ur9ine wit! a #mall frontal area= it !a# 9etter dr) #(ecific# and ea#ier airframe integration. A(art from it# #im(licit) of de#ign and #u(erior (erformance= t!e %ngine feature# a (ro(eller control #)#tem= anti-icing and foreign o9<ect damage re#i#tance= re&er#e t!ru#t and negati&e torFue #en#ing facilitie#. 3!e di&i#ion i# al#o an aut!orized #er&ice centre for 'arrett 3P% 331-0 #erie# %ngine# u( to - 12.

Arto)%te III ,
Artou#te III 7 %ngine (ower# 9ot! !eeta! and !etak +elico(ter#. $anufacture of t!e %ngine commenced in 1562 under licence from 3ur9omeca= /rance. 3!e %ngine !a# #ide air intake= one axial and one centrifugal com(re##or connected to a t!ree#tage 3ur9ine. 3!e (ower out(ut i# 000 6+P at 33000 1P$. 3!e reduction 'ear9ox in t!e front tran#fer# t!e (ower to +elico(ter. $ore t!an 660 %ngine# !a&e 9een manufactured and 2500 %ngine# o&er!auled and re(aired for &ariou# u#tomer#.

Potential for "ver$a)l and !epair

30

DA!T 799 - 6 AND 79< - 6T

3!e .art #erie# of %ngine# were manufactured #ince 1566 under licence from 1oll# 1o)ce= >A. At (re#ent= t!e#e %ngine# are 9eing re(aired and o&er!auled. 3wo .art %ngine# (ower +6-244 aircraft. 3!i# %ngine !a# two-#tage entrifugal om(re##or#= t!ree- #tage 3ur9ine and utilize# water met!anol in<ection to increa#e t!e #!aft +or#e Power.

"!PH US =4147

Or(!eu# 20100= indigenou#l) modified 9) +A,= i# a deri&ati&e of Or(!eu# 201 at lower rating and i# t!e Power Plant for Airan $A II Aircraft indigenou#l) de#igned 9) +A,.

A*"N
A&on i# a 3ur9o Det %ngine de#igned and de&elo(ed 9) 1oll# 1o)ce and i# 9eing o&er!auled ? re(aired under licence at +A, from 1505. A&on $A 1 i# u#ed in an9erra 3rainer Aircraft. A&on $A 105 i# u#ed in an9erra 7om9er and A&on $A 203 ? 202 (ower t!e +unter /ig!ter.

AD"U! #A 843
3!e Adour $A 404 %ngine i# 9eing re(aired and o&er!auled under licence from 1oll# 1o)ce= >A. 3!i# i# #imilar in con#truction to t!e $A 411 %ngine. 31

0nome 1344 - IT
3!e 'nome 1400 - I3 %ngine# 9eing re(aired and o&er!auled under licence from 1oll# 1o)ce= >A and i# t!e Power Plant for 6eaking +elico(ter. It i# a 3ur9o #!aft #ingle #(ool wit! 10-#tage Axial two-#tage 3ur9ine and free Power 3ur9ine. om(re##or=

<-Aero%pa(e G)ipment5
Aero#(ace .i&i#ion i# engaged in t!e manufacture of Aluminum allo) ri&eted #tructure# and welded tankage# of conical= c)lindrical and ot!er #!a(e# wit! different t)(e# of detailed (art# #uc! a# #!eet#= ring#= 9racket#= #tiffener#= 9ulk!ead#= (anel 9olt#= nut#= ri&et# etc. 6ome of t!e im(ortant #tructure# manufactured are +eat 6!ield A##em9l)= @o#e one A##em9l) and 3ank and 6!roud# u#ed in 6atellite#.

=-A((e%%orie%5

INST!U# NTSD S NS"!SD 0B!"S

/lig!t in#trument#= %lectrical Indicator#= /uel 'auging Pro9e#= ')ro#= 6en#or# and 6witc!e#

L CT!ICAL P"C ! 0 N !ATI"N AND C"NT!"L

A ?. 'enerator= ontrol and Protection >nit#= In&erter#= 3ran#former 1ectifier >nit= A ?. %lectrical 6)#tem#= Actuator#

LAND NA*I0ATI"N SBST # #IC!"P!"C SS"! C"NT!"LL ! UND !CA!!IA0 D CH LS AND ,!AA S HBD!AULIC SBST # AND P"C ! C"NT!"L

Pum(#= Accumulator#= Actuator#= %lectro-#elector#= 7oot#tra( 1e#er&oir# and &ariou# t)(e# of &al&e#

32

N*I!"N# NTAL C"NT!"L SBST #

Pneumatic# and Ox)gen 6)#tem= old Air >nit= ;ater %xtractor#= *al&e - &ariou#

t)(e#

- CTI"N SBST #
%<ection 6eat#= 1elea#e >nit# etc.

N0IN .U L C"NT!"L SBST #

7oo#ter Pum(#= $ain and 1e!eat /uel 6)#tem#= @ozzle Actuator#

0!"UND SUPP"!T >UIP# NT AND T ST !I0S

'round Power >nit= +)draulic 3rolle) and SPower Pack#= .edicated 3e#t 1ig#= cu#tom-9uilt /uel?+)draulic 3e#t 1ig#.

8-Advan(ed Comm)ni(ation+Navigation G)ipment5

urrentl) t!e Aorwa .i&i#ion manufacture# t!e @a&igation= 1anging= .i#(la) and Attack 6)#tem# for 9ot! Daguar and $i'-22$ aircraft.

,rief detail% of t$e avioni( %y%tem are a% )nder5

33

-A0UA! A*I"NICS

Inertial Navigation Sy%tem

6ta9ilized Inertial Platform wit! .r)-tuned ')ro#co(e# and Accelerometer# .igital @a&-Attack om(uter Interface >nit and ock(it ontrol Panel#

Head-Up Di%play H Ceapon Aiming Comp)ter :HUDCAC;

$icro(roce##or 9a#ed !ead-u( .i#(la) - 6ig!ting 6)#tem 6can and ur#i&e mode# of di#(la) ;ea(on Aiming om(utation# in 1e&er#ionar) mode# in t!e e&ent of failure of I@6 om(uter

Com'ined #ap and le(troni( Di%play :C"# D;

+ead .own @a&igation - $a( .i#(la) 6oft ke) 6electa9le .i#(la) $ode# Integrated wit! I@6 and +>.;A on $I,-63. 10037 .igital .ata 7u#

.lig$t Data !e(order :.D!;

ra#! (rotected /lig!t .ata 1ecording 6)#tem wit! .ata AcFui#ition >nit 6imultaneou# recording of .ata and Audio track# 1ecording duration of 50 minute# in endle## loo( 34

 La%er !anger and #arEet Target SeeEer :L!#TS;

O(erate# 9ot! in 1anging and 3arget 6eeking mode#

3arget 1ange om(utation @eod)mium .o(ed HA' ,a#er

A)to%ta'li%er Sy%tem :AUT"STA,;

om(uter 7a#ed 6)#tem for ontrol of 3ail(lane= 1udder and 6(oiler $o&ement#

Incor(orate 7I3% /acilit)

#i0-6=# A*I"NICS
Integrated @a&igation and 6ig!ting om(lex B44 ,A 6)#temC

Inertial @a&igation 6)#tem entralized .igital om(uter 1adio and .o((ler @a&igation 6ta9ilized 6ig!t Air .ata om(uter ,a#er 1anging 6)#tem

/lig!t .ata 1ecorder B>T, 3%63%1C

1ecording .uration of 3 +our# ra#! Protected 1ecording 6)#tem 1ecord# 34 Analogue and 32 .i#crete Parameter# 30

2-Prod)(t% in C)rrent #an)fa(t)ring !ange5

36

SI. N". 1. 2. 3. 4. 0. 6. 2. 4. 5. 10. 11.

>UIP# NT I// 400 I// 1410A A./ *> -201 A I@ O$-1210A O$-100A O$-1100A O$104A?100A +/667 6P%%.%3 *> -2030

.UNCTI"N

HI0HLI0HTS

SP CI.ICATI"NS Power out(utI U 300;V B24.0 d9wC P%AA @o. of code# a&aila9le 4056

Identification of /riend or $ore t!an 2000 in /oe #er&ice Automatic re(lie# to a((ro(riate ground or air9orne interrogator# Automatic .irection /inder

$odular on#truction Additional #ecure mode A9out 1000 fitted in &ariou# aircraft Accurac)I N 2W 100-106 $+z B2240 c!annel#C 220-400 $+z B2000 c!annel#C ommunication in A$?/$?.ata?% $ $ode O(erating /reF.I 220-400 $+z 2000 c!annel#= 0 w 10 Pre#et !annel#

A com9ined * ? >+/ main $ore t!an 2000 in communication #et #er&ice Integrated 1adio ommunication 6)#tem >+/ #tand9) eFui(ment >+/ #tand9) eFui(ment *+/ ommunication %Fui(ment +/ 6ingle 6ide9and ommunication #et $ea#ure #(eed of mo&ing o9<ect A com9ined *?>+/ ommunication #et % $ /acilit)

/ull) #olid-#tate +)9ridi#ed *er#ion /ull) 6olid - #tate

12.

PA1 BPreci#ion LXL 7and 1adar A((roac! 1adarC 1adio Altimeter for !eig!t indication o&er terrain 1adio Altimeter for !eig!t indication o&er terrain +oming 6)#tem for 6O6 in ommunication 7and

13. 14.

1A$ 200 1A$ 1201A

10.

>+/ +O$%1

O(erating /reF.I 116-136 $+z 220 c!annel#= 4; 2 to 22 $+z /itted in all militar) !annel #(acingI 100 +z tran#(ort A? 6en#iti&it)I 100 d9m 6u((lied to man) #tate 1angeI 0 to 200 km(! (olice de(artment# Accurac)I N1 km(! $ore t!an 100 in /reF. 1angeI 100-106 $+z o(eration on &ariou# 220-355 $+z #!i(# 20 ; or 0; B6electa9leC /ull) indigenou#l) de#igned and de&elo(ed 9) +A, +)dera9ad. 1angeI 20 km 9eing u#ed at &ariou# B3arget Area 2 6F.m.C ci&il?militar) air(ort# for (reci#ion landing A &er#atile #)#tem Accurac)I N 4W fitted in &ariou# aircraft 1angeI 0 - 1000 m $I,-63.-10037 .ata 7u# $odular on#truction om(ati9le 6en#iti&it)I 4 d9. an o(erate continuou#l) for 12 %a#) to o(erate in !our# emergencie# under normal am9ient condition# wit! 22.0* .

16. 12. 14.

;%A3+%1 1A.A1 AI1 1A/3 7A33%1H %1A$I 71AA% PA.6

/reFuenc)I 5423N0 $+z /itted on all 3ran#(ort X-7and ;eat!er 1adar Power out(utI 4 A; Aircraft 1angeI 200 @m a(acit)I 40 A+ 6il&er Tinc 7atter) for $ore t!an 3000 6er&ice lifeI 5 mont!# after aircraft (roduced filling of electrol)te 32 A9out 2.0 lak!# (er A&erage +ardne##I 100 >#ed in t!e 7rake .rum of )ear 9eing 7+@ o-efficient of Aircraft manufactured frictionI 0.24 to 0.30

")r Divi%ion

1. A((e%%orie% Divi%ionD L)(Enow5

Acce##orie# .i&i#ion of +A, wa# e#ta9li#!ed in 1520 wit! t!e (rimar) o9<ecti&e of manufacturing #)#tem# and acce##orie# for &ariou# aircraft and Engines and attains sel* su**iciency in t!is area.
Its *acilities are s$read over 34,555 s6m o* built area set in sylvan surroundings. At $resent it is turning out over 7755 di**erent ty$es o* accessories. (!e &ivision started wit! manu*acturing various Systems and Accessories vi0, Hydraulics, Engine Fuel System, Air8conditioning and Pressuri0ation, "yro / Barometric Instruments, Electrical System items, Undercarriages, Electronic items all under one roo* to meet t!e re6uirements o* t!e aircra*t, !elico$ters and Engines being $roduced by HA'. (!is was *ollowed u$ wit! manu*acturing t!e same range o* accessories *or #i" series o* aircra*t, International +aguar and re$air 9 over!aul o* #irage8:555 / Sea8Harrier accessories. In addition t!e &ivision manu*actures systems *or ivil Aircra*t i.e. Avro, &ornier and A%8;: / c!eeta!, c!eta) / Advanced 'ig!t Helico$ters.

3!e .i&i#ion= rig!t from t!e 9eginning= laid a lot of em(!a#i# on de&elo(ing indigenou# ca(a9ilit) for .e#ign and .e&elo(ment of &ariou# 6)#tem and Acce##orie#. 3!i# ca(a9ilit) !a# culminated in indigenou# de#ign and de&elo(ment of a &ariet) of #)#tem# and acce##orie# for t!e ,ig!t om9at Aircraft B, AC and Ad&anced ,ig!t +elico(ter Ball &er#ion# i.e. Arm)= Airforce= @a&) - i&ilC - two (re#tigiou# aircraft (rogram# in t!e countr) and ID3 BIntermediate Det 3rainerC. 3!e .i&i#ion !a# al#o de&elo(ed and !a# made #ucce##ful #tride# into t!e area of $icro(roce##or 9a#ed control #)#tem# for t!e , A Engine as well as ot!er systems. 3!e .i&i#ion di&er#ified not onl) in ot!er defence a((lication# like tank# and armoured &e!icle# for Arm)= it look commercial a((lication# of !)draulic item#. ')ro#co(ic %Fui(ment= 6(ecial Pur(o#e 3e#t %Fui(ment - 'rou( 6u((ort %Fui(ment and #ucce##full) #u((lied in t!e market. 3!e .i&i#ion !a# 9een in t!e forefront of acce##orie# de&elo(ment and #u((l) not onl) to Indian /orce 9ut to Arm)= @a&) and &ariou# .efence ,a9oratorie# a# well a# for 6(ace a((lication#. 3!e .i&i#ion toda) !a# a (rime name in t!e A&iation market and &ariou# international com(anie# are intere#ted to <oin !and# wit! it for future (ro<ect#. 3!e .i&i#ion !a# al#o made #tead) (rogre## in t!e area of %x(ort.

Award%5
3!e Acce##orie# .i&i#ion ertification# areI

3!e I6O 5001 ertification for entire range of (roduct# and #er&ice#. I6O 14001 ertification for %n&ironmental $anagement 6)#tem

3!e Acce##orie# .i&i#ion A((ro&al# areI

A((ro&al from .' A= 'o&t. of India for de#ign and de&elo(ment= manufacturing and re(air. 34

A((ro&al for 1e#earc! - .e#ign entre 9) .e(artment of 6cience and 3ec!nolog)= 'o&t. of India. A((ro&al of .irector 'eneral Aeronautical 8ualit) A##urance for $ilitar) A&iation (roduct# and #er&ice#.

6. Aero%pa(e Divi%ionD ,angalore5

IndiaL# growing in&ol&ement in #(ace ex(loration i# reflected in t!e e#ta9li#!ment of a world cla## manufacturing 9a#e for #(ace wort!) !ardware. 3!e Aero#(ace .i&i#ion of +A, #o e#ta9li#!ed i# toda) dedicated to t!e manufacture of !ardware for IndiaL# growing #(ace (rogram#. +indu#tan Aeronautic# ,tdL# (artici(ation in #(ace (rogram# #tarted a# earl) a# 1522 and formed into a full fledged dedicated facilit) t!ereafter. 3!e .i&i#ion !a# t!e tec!nical ex(erti#e to fa9ricate large #ize Aluminum Allo) ri&eted #tructure#= welded (ro(ellant tank# and water tank#. urrentl) under (roduction are t!e ,ig!t Allo) 6tructure# for t!e Polar 6atellite ,aunc! *e!icle BP6,*C= 'eo-#tationar) ,aunc! *e!icle B'6,* $kIIC= Indian 1emote 6en#ing 6atellite BI16C= Indian @ational 6atellite BI@6A3C and t!e #tructure# welded tank# for t!e r)ogenic u((er #tage of '6,* $kII. 3!e .i&i#ion !a# taken u( full eFui((ing - integration of t!e #tra(on , E 40 #tage for '6,* $kII and al#o manufacture of all ri&etted #tructure# - welded tankage# for a larger '6,* $A III &e!icle wit! en!anced ca(a9ilitie#. 3!e .i&i#ionL# #trengt! lie# in a team of !ig!l) moti&ated (rofe##ional#. Out of a total #trengt! of 610= 240 (er#onnel are in&ol&ed in direct (roduction. A# man) a# 40 Fualified and trained (er#onnel con#titute our Fualit) a##urance team. 3!e .i&i#ion !a# 9een accredited wit! I6O 5001I2000 and I6O 14001I1556 certified 9) @*3 in a##ociation wit! A%$A of @et!erland#.

Award%5
3!e .i&i#ion !a# 9een awarded L .efence 3ec!nolog) A9#or(tion AwardL con#tituted for t!e 9e#t indu#trie# BPu9lic ? Pri&ateC for taking acti&e (art in (roductioni#ing t!e #)#tem de&elo(ed 9) .1.O.

35

9. Air(raft Divi%ionD Na%iE5

Aircraft .i&i#ion= @a#ik= e#ta9li#!ed in t!e )ear 1564 for licence manufacture of mi'-21/, aircraft - A-13 $i##ile#= i# located at O<!ar= 24 kilometer# from @a#ik and a((roximatel) 200 kilometer# from $um9ai in t!e #tate of $a!ara#!tra. 3!e di&i#ion #ince t!en manufactured ot!er $i' &ariant#Y &iz $i'-21$= $i'-21 7I6 A@. $i'-22 $ aircraft. Along wit! manufacturing= t!e di&i#ion al#o carrie# out o&er!aul of t!e $i' #erie# aircraft. 3!e .i&i#ion i# well laid out on a #(rawling com(lex of 1=44=20=000 6F.meter# wit! a 9uilt-u( area of 1=23=500 #F.meter# !a&ing #tate-of-t!e-art (lant?mac!iner)?eFui(ment and infra#tructure. It !a# well Fualified and trained man(ower in different area# of a&iation tec!nolog)= &iz de#ign and de&elo(ment= manufacture and o&er!aul of aircraft= acce##orie# and related (roduct#. 3!e .i&i#ion i# an inde(endent (rofit-centre and i# currentl) engaged in t!e following acti&itie#I 1e(air?O&er!aul of $i'-21 aircraft &ariant#?$i'-22 aircraft and t!eir aggregate# - rota9le#. 6u((l) of #(are#?unit#?con#uma9le# and aero#(ace fa#tener#. 6u((ort to +A, and @on-+A, made aircraft in term# of ,ife exten#ion= $odification#= 6ite 1e(air# and in&e#tigation#. >(gradation of $i'-12 7I6 and $i'-22 aircraft. .i&er#ification into i&il Aircraft manufacture 9) taking u( work (ackage#. %x(ort of $i' #(are# to %g)(t= 6)ria= *ietnam= $ala)#ia= Algeria and Poland.

6o far t!e .i&i#ion !a# manufactured more t!an 200 aircraft and o&er!aul more t!an 1300 aircraft. ;it! t!e ex(erti#e gained o&er t!e la#t 3 decade#= t!e di&i#ion !a# alread) made it# (re#ence felt in t!e glo9al market and i# full) geared u( for meeting an) c!allenging ta#k in t!e dome#tic and t!e international market.

Award%5
3!e Aircraft .i&i#ion !a# 9een accredited wit! IS"-2441 >UALITB SBST # C !TI.ICATI"N and i# in (ur#uit of T"TAL >UALITB #ANA0 # NT. 3!e 8ualit) 6)#tem (re&ailing in t!e com(an) en#ure# Fualit) of (roduct# and (roce##e# rig!t from recei(t of raw material# u(to t!e deli&er) of fini#!ed (roduct. $ore t!an 000 Fualified and a((ro&ed in#(ection #taff en#ure# t!at Fualit) of (roduct#?#er&ice# i# of t!e !ig!e#t #tandard. 3!e Fualit) #)#tem work# on a t!ree tier #)#tem of In#(ection 9) #!o(= 8ualit) control .e(artment and u#tomer In#(ection.

>UALITB P!"#"TI"NAL ACTI*ITI S5

8>A,I3H I1 ,%= 6%,/ I@6P% 3IO@ A@. T%1O .%/% 3 OP%1A3O16 in #elected area# on #!o( floor wit! in&ol&ement of tec!nician# at gra## root le&el# con#titute a #ignificant feature of t!e .i&i#ionL# #u#tained effort# in (ur#uit of excellence in Fualit) of t!e final (roduct. 40

 Accredition of I6O-5001 8ualit) 6)#tem ertification - 1554-L50 7e#t Production .i&i#ion Award - 1544-L45 ? 1550-L51 ? 1551-L52 6afet) Award /or M,onge#t Accident /ree Period under t!e categor) of +ea&) %ngineering 'rou( from @ational 6afet) ouncil - 1556-L52 7e#t ;orker Award /or %m(lo)ee# 7) 'o&t. of $a!ara#!tra - 154-L50 ? 1550-L56 /I I @ational Award for or(orate /amil) ;elfare - 1554-L50 M*an-#!reeM Award for 6u#tained Performance in t!e field of 6ocial /ore#tr) from 'o&t. of $a!ara#!tra - 1550-L56

3. Air(raft Divi%ionD ,angalore5

Aircraft .i&i#ion wa# e#ta9li#!ed in t!e )ear 1540. 6ince ince(tion= t!e .i&i#ion !a# manufactured a &ariet) of Aircraft 9ot! under licen#e a# well a# indigenou#l) de#igned and de&elo(ed. urrentl)= t!e .i&i#ion i# manufacturing t!e Daguar International twin 6eater Aircraft under licen#e from 7riti#! Aero#(ace= >A. 3!e .i&i#ion i# eFui((ed wit! modern infra#tructure in Plant and %Fui(ment like A.- A$ $anufacturing %ngineering= 8ualit) A##urance and u#tomer #u((ort 6)#tem wit! 2121 !ig!l) #killed (er#onnel including more t!an 300 %ngineer# working in a co&ered area of 2=20=000 #F.m. In a ma<or di&er#ification initiati&e= t!e di&i#ion i# now manufacturing and ex(orting !ig! (reci#ion Aircraft om(onent# and #u9-a##em9lie# for commercial aircraft. 3!e .i&i#ion !a# #o far manufactured o&er 1=000 aircraft of &ariou# t)(e#. ;it! ex(erience and ca(a9ilitie# 9uilt o&er t!e (a#t #ix decade#= t!e Aircraft .i&i#ion i# 9idding for #u9#tantial #!are in t!e International Aeronautical market.

Award%5
3!e Aircraft .i&i#ion= 7angalore i# an I6O 5002 com(an). 3!e .i&i#ion al#o !a# 8ualit) 6)#tem and aut!orization to (erform #(ecial (roce##e# from International Aero#(ace om(anie# #uc! a# Aero#(atiale= .a##ault A&iation= 7oeing= 7riti#! Aero#(ace for ex(ort of (reci#ion aircraft com(onent# and a##em9lie#. 3!e di&i#ion !a# al#o 9een a((ro&ed to .1-5000 Ad&ance Fualit) #)#tem 9) 7oeing om(an)= >.6.A. 3!e In#(ection and 3e#t facilitie# of t!e di&i#ion include modern facilitie# for @on-.e#tructi&e 3e#ting= Paint# and 6ealant# 3e#ting= ;ork 3e#t ,a9orator)= metrolog)= >ltra#onic Det (ro9e wit! #can recording= /luro#co()= $icro(rofile (ro<ector and a 3 Axi# @ o-ordinate mea#uring mac!ine for (roduct conformance.

41

T$e divi%ion $old% t$e following approval%5 A. National

.irector 'eneral of Aeronautical 8ualit) A##urance B.'A8AC= India. .irector 'eneral of i&il A&iation B.' AC= India.

,. International

Aero#(atiale and .'A = /rance. 7oeing Air(lane om(an)= >6A.

7riti#! Aero#(ace .efence ltd.= >A. .a##ault A&iation= /rance. .ornier ,uffa!rt - ,7A= 'erman). /ederal A&iation Admini#tration= >.6.A.

7. Avioni(% Divi%ionD Hydera'ad5

In earl) #ixtie#= it wa# #trongl) felt t!at our defence #er&ice# #!ould 9e more #elf reliant in defence related eFui(ment= electronic# in (articular. 3!i# re#ulted in +A, #etting u( a full - fledged unit to cater to t!e a&iation electronic# BA*IO@I 6 C. 3!u# A&ionic# .i&i#ion= +)dera9ad wa# 9orn in t!e )ear 1560. 3o 9egin wit!= t!e .i&i#ionL# dedicated de#ign team took u( t!e ta#k of indigeni#ing= t!e following critical a&ionic#.

Identification of /riend or /oe >+/ ommunication #et *?>+/ ommunication 6)#tem Automatic .irection /inder BA./C 1adio Alimeter

3!e#e #)#tem# were de&elo(ed= Fualified= flig!t te#ted and inducted into t!e &ariou# $i' aircraft manufactured under licence in India. ,ater on= t!e #ame eFui(ment# were fine tuned to meet t!e reFuirement of ot!er aircraft like Airan= Daguar= .ornier= A@-32 and +elico(ter#.

42

3oda) t!e .i&i#ion !a# #(read it# wing# furt!er to meet t!e ommunication and @a&igation reFuirement# of our defence cu#tomer# and t!e .i&i#ion i# full) geared to enter t!e international market too.

Award%5
3!e A&ionic# .i&i#ion= +)dera9ad !a# 9een accredited wit! IS"-2441 C !TI.ICATI"N and accom(li#!ed t!e following mile#toneI /ir#t (rize in t!e field of 6trategic %lectronic# during 1551 from .e(artment of %lectronic#= 'o&t. of India. @ational Award for 1-. in %lectronic# from .6I1= $ini#tr) of 6cience and 3ec!nolog). I6O 5001 ertification for de#ign= de&elo(ment= (roduction and #er&icing. 8ualification a((ro&al for Printed ircuit 7oard# from , 6O. Accreditation 9) @ational Accreditation 9oard for te#t and cali9ration la9oratorie#. 8ualification a((ro&al for t!e !)9rid manufacturing for t!e Aero#(ace a((lication. /itment of indigenou#l) de&elo(ed a&ionic# on all t!e aircraft acFuired 9) Indian .efence 6er&ice#.

<. Avioni(% Divi%ionD Aorwa5

A&ionic# .i&i#ion Aorwa wa# e#ta9li#!ed in t!e )ear 1542= to take u( t!e (roduction of .i#(la) Attack 1anging and Innertial @a&igation B.A1I@C #)#tem for Daguar International aircraft for indian Air /orce. 6ince= 1542 Aorwa .i&i#ion !a# al#o 9een manufacturing and #u((l)ing #imilar a&ionic #)#tem# for $i'-22 aircraft to IA/. All t!e facilitie# reFuired for manufacture of #uc! ad&anced air9orne a&ionic #)#tem# are a&aila9le under one roof. 3!e .i&i#ion of +A, !a# 9een 9uilt in a (ollution free en&ironment #(rawling o&er a((roximatel) 1 million #F.mt#. of lu#! green area including com(lete amenitie# for a re#idential com(lex. 3!e total co&ered area for manufacturing i# around 34000 #F. mt#. 3!e .i&i#ion !a# got a !ig!l) #killed work force of a((roximatel) 1100 including 200 !ig!l) Fualified %ngineer#.

=. ngine Divi%ionD ,angalore5

43

3!e Engine &ivision, w!ic! is IS,8355: certi*ied, was set u$ in 73<= to manu*acture ,r$!eus turbo 1et Engines under license *rom -olls -oyce. In 73<3, anot!er license agreement was signed wit! -olls -oyce to manu*acture &art Engines to $ower HS8=4> $assenger aircra*t and over!aul Avon Engines *itted on anberra / Hunter aircra*t. Since t!en, t!e division !as grown *rom strengt! to strengt!. It is now engaged in t!e manu*acture o* Artouste Engines *or !eta)9 !eeta! !elico$ters, Adour Engines *or +aguar aircra*t and "arrett Engines *or &ornier aircra*t. Engine division also underta)es re$air and over!aul o* various aero Engines o$erated by Indian Air*orce, Indian %avy, Indian Army, oast "uard, Border Security Force, or$orate sector, State "overnment and ot!er civil customers. (!e division !as manu*actured more t!an :,755 aero Engines and over!auled / re$aired 77,555 Engines. 3!e di&i#ion= during four decade# of it# exi#tence= !a# acFuired #tate-of-art-tec!nologie# for manufacture= re(air and o&er!aul of Engines. It !as a well e6ui$$ed % s!o$ com$rising over :< mac!ine tools.
Facilities also include Electron Beam 2elding, vacuum Bra0ing, Electric &isc!arge 9 !emical *orming mac!ines and ot!ers. (!e division !as also set u$ s!o$s *or s$ecial coating $rocesses to combat !ig! tem$erature and atmos$!eric corrosion conditions, $rotection against sur*ace erosions, suc! as Plasma S$ray, Aluminum Silicon di**usion coating, Sermetal coating.

%ngine and (est bed - / & centre, w!ic! is $art o* t!e Engine &ivision, !as s$eciali0ed in t!e develo$ment o* small "as (urbines / Engine (est Beds. (!e E(B-& is e6ui$$ed wit! necessary modern in*rastructures. (!e -/& centre !as develo$ed a gas turbine Engine *or Pilotless (arget Aircra*t and 1et Fuel Starter *or starting t!e Engine o* 'ig!t ombat Aircra*t. (!e - / & centre !as also designed and installed Engine test beds *or -ussian and western origin aero Engines on turn)ey basis.

N C P!"0!A## S5
Aaveri Engine Aa&eri= t!e de#ignated %ngine for , A= i# 9eing de&elo(ed 9) '31%= 7angalore. *ariou# di&i#ion# of +A, are in&ol&ed in t!e de&elo(ment and certification. 3!e %ngine will 9e manufactured at %ngine di&i#ion= +A,. 3!e material# for %ngine com(onent# include !ig! #trengt! #u(er allo) #uc! a# inconel on t!e !ot end #ide and 3I-64 on t!e cold end. 3!e %ngine i# twin #(ool= 9) (a## t)(e de#igned to (ro&ide dr) t!ru#t of 0251 kg re!eat t!ru#t of 4264 kg.

ngine% for A-TD I-T and ALH

3!e %ngine# for ad&anced Det trainer (ro<ect and intermediate Det trainer (ro<ect will al#o 9e manufactured 9) %ngine di&i#ion in t!e near future. /urt!er= t!e di&i#ion will 9e (artici(ating in t!e code#ign - co-(roduction of %ngine for Ad&anced ,ig!t +elico(ter#.

Diver%ifi(ation
$anufacture of auxillarie# #uc! a# 200 kw tur9o alternator= forced draug!t tur9o 9lower# and main circulating tur9o (um(# for leander cla## frigate# form (art of di&er#ification.

Award%5

3!e %ngine .i&i#ion !a# 9een credited wit! I6O 5002 ertificate from .ecem9er 1550 onward# ,a9orator) i# a((ro&ed 9) +one)well= >6A a# aut!ori#ed L6OAPL B6(ectrometric Oil anal)#i# ProgrammeC facilit) for 'arett %ngine. 44

,a9orator) and 8ualit) organi#ation are a((ro&ed 9) ci&il and $ilitar) Air-;ort!ine## Aut!oritie#= .' A and .'A8A. 3!e .i&i#ion i# al#o a((ro&ed 9) +one)well= 1oll# 1o)ce= and 3ur9omeca. +one)well Aut!ori#ed 6er&ice entre for re(air ? o&er!aul of 'arrett 3P% 331 #erie# %ngine#. A((ro&ed 9) .irectorate of ;ar#!i( eFui(ment for manufacture of /rigate com(onent#.

8. ngine Divi%ionD Aorap)t5

%ngine &ivision 8 Kora$ut, a unit o* HA'?s vast networ), was set u$ in A$ril 73@4 to manu*acture -778*: turbo 1et Engine o* #i"8:7 F' aircra*t under license *rom t!e erstw!ile USS-. Subse6uently, t!e division too) u$, under various license agreements, manu*acture o* -877 series Engines o* #I"8:7 F' and #i"8:7# aircra*t, -8:< series Engines o* #i"8:7 BIS aircra*t and -8:3B Engines *or #ig8:=# aircra*t. Simultaneously, *acilities were set u$ *or over!aul o* -877 and -8:< series Engines, w!ic! started in 73=7 and 73>; res$ectively. Starting *rom 733= 8 3> we !ave also underta)en over!aul o* -& 8 ;; Engines o* #i"8:3 aircra*t. 3!e .i&i#ion !a# #te((ed into di&er#ification 9) #igning on $O> wit! '31% for #u((l) of com(onent# 9elonging to t!ree module# Bgear 9ox= fan and tur9ine module#C of AA*%1I Engine meant *or
' A.

3!e .i&i#ion !a# al#o entered t!e ex(ort market 9) o&er!auling 120 Engines *or .ietnam, su$$ly o* !elico$ter gears *or #H7, +a$an and su$$ly o* s$ares *or Egy$t. (!e &ivision !as bagged an order *rom #9s allied Signals, USA *or mac!ining o* castings. 3!e .i&i#ion !a# a long term (lan to undertake manufacture of A,-31/P
aircra*t under license. Engines *or SU8;5#Kl

3oda) we !a&e 9e!ind u# a ric! and en&ia9le ex(erience of manufacturing more t!an 1000 aeroEngines and over!aul o* nearly 4<55 $ower $lants.

3!e .i&i#ion !a# t!e uniFue di#tinction of manufacturing almo#t all t)(e# of com(onent# reFuired for manufacture and o&er!aul of Engines and s$ares *or service eA$loitation. (!e &ivision is e6ui$$ed wit!
modern Forge and Foundry s!o$s w!ic! cater to t!e re6uirements o* $revision *orgings and castings.

9. Foundry and Forge Division, Bangalore:

3!e /oundr) - /orge .i&i#ion wa# e#ta9li#!ed in 1503. 3!e .i&i#ionL# facilit)= #et u( on a lu#! ex(an#e of 32 acre#= manufacture# ca#ting#= forging#= rolled ring#= 9rake (ad# and ru99er (roduct# for critical a((lication# for t!e Aeronautic#= 6(ace= .efence= ,ocomoti&e= %art!mo&er and ot!er indu#trie#. Ad&anced Te($nologyD >)ality and !elia'ility and a $ig$ly %Eilled worEfor(e $ave ena'led t$e Divi%ion to t)rn o)t fail%afe (omponent% for vital appli(ation% in war and pea(eD meeting t$e exa(ting need% of every ()%tomer. T$e .i&i#ion i# one of t!e few unit# in t!e world to 9e acknowledged for it# di&er#e and wide range of (roduct#= manufacturing (roce##e#= com(lemented 9) it# #tate-of-t!e-art and com(re!en#i&e infra#tructure. 3!e /oundr) - /orge .i&i#ion i# (roud of t!e com(an) it kee(#. @earer !ome= our delig!ted cu#tomer# include di&i#ion# of +A, manufacturing aircraft= aero %ngine# and acce##orie#= t!e Indian 40

6(ace 1e#earc! Organi#ation= .efence 1e#earc! - .e&elo(ment organi#ation= Ordinance /actorie#= Indian 1ailwa)#= 7!arat %art! $o&er# ,imited= om9at *e!icle 1e#earc! - de&elo(ment %#ta9li#!ment= Indian Airline#= rom(ton 'rea&e#= 7!arat +ea&) %lectrical ,imited and %#cort#. Acro## t!e glo9e= among our &alued cu#tomer# are renowned aircraft and aero %ngine manufacturer#. O&er t!e )ear#= t!e .i&i#ionL# (roduct !a# 9een u#ed in &ital area# #uc! a# t!e ,ig!t om9at Aircraft= '6,*= P6,*= Ad&anced ,ig!t +elico(ter= Daguar and $ain 7attle 3ank. 3!e .i&i#ion al#o cater# to t!e commercial market.

Award%5

I6O-5002 ertification .irector 'eneral of Aeronautical 8ualit) A##urance .irector 'eneral of i&il A&iation $ini#tr) of 6cience - 3ec!nolog)= go&ernment of India @ational Accreditation to t!e ,a9orator) - ali9ration entre 1oll# 1o)ce= >A 7riti#! Aero#(ace= >A 'arrett= >6A Alli#ion 'a# 3ur9ine .i&i#ion= >6

14. Heli(opter Divi%ionD ,angalore5

+A,L6 in&ol&ement wit! rotar)-winged aircraft date# 9ack to Dune 1562 w!en= to meet t!e Indian Air /orceL# reFuirement for lig!t !elico(ter#= t!e 'o&ernment of India #igned a licence agreement wit! $?# 6>.-A*IA3IO@ BPre#entl) $?# %>1O OP3%1= /ranceC. 3!e fir#t !elico(ter t)(e to 9e 9uilt at +A, 7angalore wa# t!e Alouette ill= later named !etak wit! firm order# !a&ing 9een (laced in Danuar) 1560= t!e Mraw materialM (roduction (!a#e 9eginning in 1565-20. 3!e Alouette II= wit! t!e d)namic# including (ower(lant of t!e Alouette ill wa# #(ecificall) de&elo(ed to meet t!e Indian Arm)L# #tringent reFuirement and wa# c!ri#tened ,ama 9) t!e /renc! Band !eeta! 9) t!e Indian#C. 3!e 6A-3107 licence-agreement wa# #igned in 6e(tem9er 1520. /ir#t !eeta! manufactured from raw material# wa# deli&ered in 1526-22. In t!e initial #tage# of !elico(ter manufacturing= exce(t for t!e a##em9l) de(artment#= all ot!er #!o(# were common wit! t!o#e of Aircraft .i&i#ion. on#eFuent to t!e re-organi#ation of t!e 7angalore om(lex= a #e(arate di&i#ion wa# e&ol&ed for t!e manufacture of !elico(ter#= e#ta9li#!ed in Dul) 1520 and t!e new 9uilding# of t!e +elico(ter .i&i#ion inaugurated 9) t!e t!en Pre#ident of India= *.*.'iri on 12 Dul) 1524. 46

,icence agreement for t!e manufacture of +%%3A+ B6A-310- ,A$AC wa# #igned wit! $?# 6@IA6= /rance BPre#entl) $?# %>1O OP3%1= /ranceC in 6e(tem9er 1520 and t!e fir#t !eeta! !elico(ter manufactured from raw material# wa# deli&ered during 1526-22. O&er t!e next twent) )ear#= +A,L# +elico(ter .i&i#ion (roduced !undred# of !etak and !eeta! !elico(ter# for t!e Indian Air /orce= @a&)= Arm) and oa#t 'uard a# al#o for a num9er of ci&ilian cu#tomer#= including 6tate 'o&ernment# w!ile a #core or more were ex(orted. 3!e .i&i#ion !a# (roduced 336 !etak and 246 !eeta! +elico(ter# #o far and o&er!auled more t!an 200 !elico(ter# of 9ot! t!e t)(e#. It !a# al#o undertaken t!e at L7L re(air# of more t!an 20 !elico(ter# and (ut t!em 9ack into o(eration. 3!e +elico(ter .i&i#ion= to w!ic! i# ad<oined t!e +elico(ter .e#ign 7ureau Bnow 1otar) ;ing 1-. entreC and Ad&anced ,ig!t +elico(ter BA,+C (rotot)(e !anger#= !a# 42=000 #F.metre# of factor) 9uilding# in w!ic! t!e manufacturing= a##em9l) and te#ting facilitie# are e#ta9li#!ed. 3!e .i&i#ion em(lo)# 1100 (er#on#= including Engineers, and is set to eA$and wit! t!e envisaged series $roduction o* t!e A'H.

Award%5
3!e +elico(ter .i&i#ion# !a# 9een awarded t!e -awa$arlal Ne$r) trop$y for t!e 7e#t (roduction .i&i#ion of +indu#tan Aeronautic# ,imited for 1552 and 1554.

11. Ind)%trial and #arine 0a% T)r'ine Divi%ion ,angalore5

I$'3 .i&i#ion= +A,= 7angalore= India (ro&ide# t!e mo#t com(re!en#i&e #er&ice 9) offering #u((ort in area# of In#(ection= 6(are Part#= $aintenance= %Fui(ment O&er!aul# - A##em9l) for Indu#trial - $arine 'a# 3ur9ine# under licen#e from re(uted manufacturer#. I$'3 acti&itie# w!ic! were earlier (art of +A, %ngine .i&i#ion 9ecame an inde(endent entit) from 1#t A(ril 1554 to manufacture and #u((ort on Indu#trial - $arine 'a# 3ur9ine under licen#e from re(uta9le manufacturer# a# gi&en 9elowI

C)rrent Colla'orator% and Servi(e% "ffered5 !oll% !oy(e Ind)%trial H #arine 0a% T)r'ineD UA
1e(air and o&er!aul - on #ite #u((ort of indu#trial A&on %ngine#. $odule c!ange Lon-#iteL #u((ort of Indu#trial 17-211 %ngine#. 42

!ol% !oy(e Alli%ionD USA

1e(air - O&er!aul and On#ite 6u((ort of Alli#on 001A %ngine#.

0 D USA
A##em9l)= 3e#t= 1e(air - O&er!aul of ,$2000 Indu#trial and $arine 'a# 3ur9ine#. In India total (o(ulation of t!e a9o&e 'a# 3ur9ine# a# of now i# 104 and &ariou# cu#tomer# o(erating t!e#e 'a# 3ur9ine# #uc! a# O@' = 'AI,= 3@%7 - 16%7 are full) #u((orted in t!e #moot! o(eration# and maintenance of t!e#e 'a# 3ur9ine#.

16. "ver$a)l Divi%ionD ,angalore5

3!e origin of t!e O&er!aul .i&i#ion can 9e traced 9ack to t!e er#tw!ile +indu#tan Aircraft ,imited e#ta9li#!ed at 7angalore on 23rd .ecem9er 1540 9) a far #ig!ted indu#triali#t= t!e late 6et! ;alc!and +irac!and in a##ociation wit! t!e 'o&ernment of t!e t!en Princel) 6tate of $)#ore wit! t!e o9<ect of e#ta9li#!ing an a&iation indu#tr) t!at can take u( a##em9l) and o&er!aul of aircraft under licen#e. A# a (rinci(le o&er!aul 9a#e for t!e 6out! %a#t A#ia ommand of Allied /orce# 9etween 1542 and 1540= t!e .i&i#ion maintained and re(aired ,i9erator= /ortre##= $itc!ell= .akota= urti# ommando and P6H atalina am(!i9ian aircraft. After t!e end of t!e 2 nd ;orld war= t!e main acti&it) of t!e .i&i#ion wa# getting t!e .akota#= ,i9erator#= 3em(e#t and 3iger $ot!# airwort!) for t!e u#e of Indian Air /orce and i&il o(erator#. After Inde(endence of t!e countr) in 1542= O&er!aul .i&i#ion 7angalore oriented it# acti&itie# to ma<or o&er!aul of aircraft of Indian Air /orce and rendering 1#t and 2nd ,ine 6er&icing of aircraft at &ariou# IA/ 7a#e#. 3!e .i&i#ion !a# #ince emerged a# a #ingle window agenc) for t!e maintenance and #er&icing of #tate-of-t!e-art militar) aircraft= (i#ton %ngine and a##ociated acce##orie#. 3!e .i&i#ion render# !ig!l) com(etent maintenance and retrofit #u((ort at u#er"# work#. urrentl) it i# t!e onl) Organi#ation aut!orized to undertake $a<or In#(ection of $irage 2000 aircraft out#ide /rance. 3!i# i# clearl) an index to t!e &a#t ca(acit) of t!i# I6O 5001I2000 >nit. 3!e .i&i#ion i# currentl) ex(orting it# (roduct# and #er&ice# to /rance= I#rael= $ala)#ia= $auritiu#= @e(al= Oman= Peru and >.A. 6(read o&er an area of more t!an 10 !ectare# of land= O&er!aul .i&i#ion i# em(owered 9) a !ig!l) #killed workforce of 1200 #u((orted 9) 210 well Fualified and ex(erienced executi&e#. 3!e .i&i#ion !a# a well eFui((ed Acce##orie# 1e(air ? O&er!aul entre wit! excellent infra#tructure to !andle #o(!i#ticated $ec!anical= Pneumatic and A&ionic acce##orie#. 3!e im(ortance 44

(laced on Fualit) can 9e gauged 9) t!e !ig!l) #en#iti&e te#ting eFui(ment it em(lo)# during re(air?o&er!aul of o&er 600 t)(e# of &ariou# #)#tem acce##orie#.

Divi%ion/% >)ality Certifi(ation%5

O&er!aul .i&i#ion !a# t!e following a((ro&al

.irector 'eneral of i&il A&iation B.' AC= India .irector 'eneral of Aeronautical 8ualit) A##urance B.'A8AC= $O.= India. $?#. .a##ault A&iation= /rance $?#. 7A% 6)#tem#= >A. I6O 5001I2000 8ualit) $anagement 6)#tem#.

Award%5
O&er!aul .i&i#ion !a# 9een accredited wit! I6O 5001I2000 8ualit) $anagement 6)#tem# certificate 9) 7I6. 3!e .i&i#ion i# !onoured wit! a #(ecial award from t!e !ief of Air 6taff= IA/ in @o& 2002 in recognition of it# )eoman #er&ice#.

3!e .i&i#ion 9agged t!e G7e#t u#tomer 6er&ice# Award: for t!e )ear 2002-2003. O&er!aul .i&i#ion !a# 9een certified wit! I6O 14001I1556 %n&ironmental $anagement 6)#tem# 9) 7I6.

19. Tran%port Air(raft Divi%ionD Aanp)r5

3ran#(ort Aircraft .i&i#ion of +A, wa# #et u( in 1560 to manufacture t!e +6-244= a medium !aul tur9o-(ro( (a##enger tran#(ort aircraft. O&er t!e )ear#= it !a# &a#tl) de&elo(ed it# infra#tructure and ca(a9ilitie# and undertaken t!e manufacture of 10-15 #eater multi role utilit) aircraft B.ornier .O 224C= agriculture aircraft B+A-31C= 9a#ic trainer aircraft B+P3 - 32C and &ariet) of aero#(ace #tructural a##em9lie# and com(onent# for 9ot! dome#tic and International market. Production of .O-224 i# ex(ected to continue for anot!er 4-10 )ear#. 3!e total num9er of aircraft deli&ered are a# follow#I Prod)(t +6-244 Aircraft 'lider# Period 1560-43 1563-46 >ty 45 164 45

7a#ant Aircraft B+A-31C +P3-32 Aircraft .ornier-224 Aircraft A3P 3ail (lane Bfor %x(ortC

1520-24 1543-54 1540 onward# 1542-50

15 142 43 24

oncurrent wit! t!e manufacturing acti&itie#= 3ran#(ort Aircraft .i&i#ion !a# de&elo(ed exten#i&e facilitie# for re(air= o&er!aul and modification of t!e#e aircraft a# well a# for a9out 400 t)(e# of rota9le# fitted on t!e#e aircraft. 3ran#(ort Aircraft 1 - . entre located in t!e .i&i#ion carrie# out (roduct u(dation= role modification# and ot!er 1 - . acti&itie#.

Award%5
3!e 3ran#(ort Aircraft .i&i#ion ertification areI

I6O 5001-2000 Fualit) #)#tem a((ro&al I6O 14001 %n&ironment $anagement 6)#tem A((ro&al 9) t!e following 'o&t. of India agencie#I

.irectorate 'eneral of i&il A&iation B.' AC .irectorate 'eneral of Aeronautical 8ualit) A##urance B.'A8AC entre for $ilitar) Airwort!ine## ertification B emilacC

A((ro&al 9) t!e following foreign agencie#

i&il A&iation .e(artment= $aldi&e# i&il A&iation Aut!orit) of @e(al

00

.inan(ial Hig$lig$t%
+indu#tan Aeronautic# ,imited B+A,C !a# crui#ed (a#t t!e 1#.2= 000-crore mark for t!e fir#t time wit! a #ale# turno&er of 1#.2= 243.61 crore# BZ1.42 9illionC during t!e /inancial Hear 2006-02= 3!e *alue of Production !a# al#o gone u( 9) 00.04W to 1#. 5=201.44 crore#= w!ile t!e Profit of t!e om(an) BProfit 7efore 3axC #oared to 1#.1= 243.60 crore#= w!ic! i# an increa#e of 04.44W o&er t!e (re&iou# )earL# (erformance.

3!e !ig!lig!t# are gi&en 9elowI

01

1u(ee# in rore# Parti()lar% 6ale# *OP Profit after tax 'ro## 7lock 6447-4< 0342 0516 221 1654 644<-4= 2243 5202 1244 1145 2041 0rowt$ over Previo)% Bear 40.65W 00.04W 04.44W 45.03W 22.40W

Profit 9efore tax 1126

")r xport%
02

 Advan(ed Lig$t Heli(opter

.!ru& BAd&anced ,ig!t +elico(terC

Aero%tr)(t)re%5

Air9u# A320 /orward Pa##enger .oor# 7oeing 202 O&er ;ing %xit .oor# 7oeing 222 >(lock 7ox A##em9l) 7oeing 262 7ulk argo .oor# 7oeing 232 /reig!ter on&er#ion Ait# 7A% 6)#tem# E 3ornado P)lon# /okker Aero#tructure# E /00 +orizontal 6ta9ilizer# 7oeing -3.-$odelling ? .igiti#ation of .rawing#

Heli(opter%5
!etak !eeta! ,ancer

ngine%5
Adour $A 411 'arrett 331 E 0 Artou#te III 7

Potential for "ver$a)l and !epair5

.A13 033 - 2 A@. 036 - 23 1oll# 1o)ce Alli#on 001 A E Indu#trial $arine 'a# 3ur9ine

Avioni(%5
DA'>A1 A*IO@I 6 Inertial @a&igation 6)#tem +ead->( .i#(la) - ;ea(on Aiming om(uter B+>.;A C om9ined $a( and %lectronic .i#(la) B O$%.C /lig!t .ata 1ecorder B/.1C ,a#er 1anger and $arket 3arget 6eeker B,1$36C Auto#ta9li#er 6)#tem BA>3O63A7C 03

$i'-22$ A*IO@I 6

Integrated @a&igation and 6ig!ting om(lex B44 ,A 6)#temC Inertial @a&igation 6)#tem entralized .igital om(uter 1adio and .o((ler @a&igation 6ta9ili#ed 6ig!t Air .ata om(uter ,a#er 1anging 6)#tem /lig!t .ata 1ecorder B>T, 3%63%1C 1ecording duration of 3 +our# ra#! Protected 1ecording 6)#tem 1ecord# 34 Analogue and 32 .i#crete Parameter#

Spare% and Servi(e%5

+A, (ro&ide# 6(are#= 1e(air - O&er!aul #er&ice# for t!e following aircraft and %ngine#I

Air(raft
Daguar $i'-21 #erie# aircraft .O-224 $irage 2000 +6-244 !eeta! B,A$A 6A310 +elico(ter#C !etak B Alouette IIIC

ngine%
'arrett .art Artou#te III7 1-11? 1-20 Alli#on 001 A70 and A 0 Indu#trial $arine 'a# 3ur9ine

04

 Dornier-6685
+A, .ornier .O-224 i# a lig!t tran#(ort aircraft manufactured under licen#e from $?#. .ornier 'm9+ of 'erman). /unctional &er#atilit) wit! low o(erating co#t make# +A, .O-224 ada(ta9le for a wide &ariet) of role# including ommuter= Air 3axi= >tilit)= or(orate= Aircrew 3raining= $aritime 6ur&eillance= and 6earc! - 1e#cue and for O9#er&ation ommunication dutie#. 3!e 'arrett 3P%-331-0-202. %ngine#= ,anding 'ear# and man) of t!e in#trument# and a&ionic# of t!e +A,- .ornier-224 aircraft are al#o manufactured in-!ou#e at different di&i#ion# of +A,. 3!i# !ig!l) fuel-efficient= rugged= relia9le= twin tur9o-(ro( aircraft com9ine# well (ro&en feature# wit! ad&anced tec!nologie# in de#ign and (roduction and !a# 9een de&elo(ed #(ecificall) to meet t!e manifold reFuirement of a &ariet) of role# for &ariou# militar)= (ara-militar) and ci&il o(erator#. @ew Aerod)namic (rofile and #(ecial wing #!a(e in .ornier-224 en#ure# im(ro&ement of lift ? drag ratio com(ared to con&entional wing de#ign and !a# reduced induced drag= lower #tructural weig!t and !ig! #tructural #trengt!. 3!e#e im(ro&ement# re#ult in excellent take-off= clim9= crui#e and landing c!aracteri#tic#. 3!e aircraft= originall) de#igned= de&elo(ed and manufactured 9) $?# .ornier 'm9+= 'erman) i# (re#entl) manufactured onl) 9) +A,. +A, now !a# world-wide marketing rig!t# for +A,-.ornier-224 and can extend logi#tic# ? #(are# #u((ort t!roug!out t!e o(erating life of aircraft.

/ull-fledged facilitie# for re(air= maintenance and o&er!aul of t!i# aircraft= it# %ngine# and a large num9er of rota9le# are a&aila9le wit!in +A,= ena9ling it to (ro&ide #ingle-#ource (roduct #u((ort for t!e com(lete aircraft. +A, !a# e#ta9li#!ed a large cu#tomer 9a#e for +A,.ornier-224 and !a# 9een #u((orting 1egional Air 6er&ice#= .efence /orce# - oa#t 'uard= @a&)= Air /orce and ot!er cu#tomer# on regular 9a#i#. 3!roug! continuou# modernization ? u(dation (rogram#= +A, !a# de&elo(ed t!e ca(a9ilit) to (ro&ide tailor-made #olution# to t!e cu#tomerL# reFuirement.

00

 Software5
+A, !a# ca(a9ilit) in de#ign de&elo(ment ta#k# #uc! a# $a#ter 'eometr) .e&elo(ment= .etail .e#ign Anal)#i#= 3e#ting of ;ind 3unnel model#= te#ting of aircraft #tructure# and #u9-#)#tem#. +A, i# al#o in&ol&ed in digitization of drawing# B2. and 3. modelingC for leading aero#(ace com(anie# in >6A and %uro(e. +A,L# #trengt! lie# in it# !uman re#ource con#i#ting of !ig!l) Fualified #(eciali#t# engaged in t!e area# of de#ign and de&elo(ment of a&iation eFui(ment in addition to turnke) (ro<ect#= con#ultanc)= #)#tem de#ign and anal)#i#. 3!eir effecti&ene## i# en!anced 9) #tate-of-t!e-art I3 infra#tructure com(ri#ing of !ig!-end ;ork#tation#= !ig! (erformance ? !ig! relia9ilit) #cala9le 6er&er#= !ig! #(eed giga9it ,A@# and !ig! #(eed Internet ? I6.@ facilitie#. urrent facilitie# at +A, includeI

+ewlett Packard= I7$= 6ilicon 'ra(!ic# and 6un ;ork#tation# and 6er&er# on !ig! #(eed giga9it ,A@# atia= >nigra(!ic#= %no&ia= 3eam enter %ngineering and ot!er A. ? A$ ? *P$ ? P.$ (ackage# %lfini= @a#tran= @i#a /inite %lement Anal)#i# (ackage#

A 06

SU## ! T!AININ0 ! P"!T "N IA STUDB "N DI.. ! NT .UNCTI"NS ". .INANC D PA!T# NT CITH SP CIAL

#PHAHASIS "N C"STIN0 SBST # H C"ST C"NT!"L SBST #I AT

HINDUSTAN A !"NAUTICS LI#IT D ACC SS"!I S DI*ISI"N LUCAN"C

S)'mitted To5 #r. C$at)r'$)J ,$ama .). $anager +1 B3rainingC HINDUSTAN A !"NAUTICS LI#IT D ACC SS"!I S DI*ISI"N LUCAN"C CHAPT !S

S)'mitted ,y5 !an) Sing$ $.7.A. II 6em I $13

02

SI N" 1 2 3 4 0 6 2 4 5 10 11 12 13 14 10 16 12 14 15 20 21 22 23 24 20 26 22 24 25

PA!TICULA!S Acknowledgement Preface +A,-an o&er&iew Ac!ie&ement? 6ucce## O9<ecti&e of +A, +A, financial (er#(ecti&e /unction of financial de(artment /inancial !ig!lig!t# Introduction a9out +A, Acce##orie# di&i#ion ,ucknow +A, management Academ) u#tomer of +A, a# a w!ole Doint &enture# .ifferent #ection of t!e finance - account de(artment 7ill (a)a9le #ection Pa)roll #ection /inance #ection a#! #ection 7ill recei&a9le #ection $aterial account #ection 7ook kee(ing #ection Pro&ident fund #ection 3ime office #ection 7udget #ection Introduction of Pro<ect o#t account #ection O9#er&ation 6ugge#tion onclu#ion 7i9liogra(!) ACAN"CL D0 # NT

Page No. 3 4 0 4 5 11 12 13 14 16 12 14 20 21 24 31 34 32 34 40 41 44 46 44 45 22 25 40 41

I owe t!e dee(e#t de9t to t!e +.A.,. organization for (ro&iding me an o((ortunit) to get aware wit! t!eir en&ironment and #u((orting me a# could 9e (o##i9le. I take t!e li9ert) to t!ank $1. !atur9!u< 7!ama +1 $anager under w!o#e ex(ert guidance t!i# training wa# com(leted.

04

I am al#o t!ankful $#. 3ina A!andelwal w!o !a# gi&en me an o((ortunit) to com(lete m) #ummer training. I owe m) #incere t!ank# to t!em for t!eir &alua9le #ugge#tion wit!out w!ic! t!i# work could !a&e 9een im(o##i9le. I want to t!ank all #taff mem9er# w!o were alwa)# read) to guide a# and w!en needed to get (ractical awarene##. I reFue#t for )our encouraging and moti&ating #u((ort in future al#o.

05

P! .AC Informall) it i# a #acred (lace for me a# it# m) (ractical ex(o#ure to t!e organization to know get aware to organizational real (ractical #tre##ful en&ironment alt!oug! I am #tudent of ma#ter of 9u#ine## admini#tration from 1ame#!waram In#titute of 3ec!nolog) and management lucknowB>.P.C affiliated 9) >P3>.It i# a full time degree cour#e. 6o for training i# #c!eduled for iii #eme#ter #)lla9i a# a #e(arate to(ic to 9e a#ked in detail in &i&a-&oce conducted 9) external. 3!i# #tud) will (ro&ide me a 9etter o((ortunit) to #ur&i&e in cut t!roat com(etition wit! a (ro#(erou# exi#tence. 3!i# (ro<ect i# merel) concerned wit! a #tud) of different function#= w!ic! are deal 9) account# de(artment. In t!e cour#e of #tud) are 9ecame aware of conce(t= w!ic! are u#ed in +A,=w!ile dealing wit! wit! In re#(ect to t!e allotted (eriod=I !a&e formal relation#!i( wit! organization a# a trainee 9ut co#ting - (ricing related matter#. 3!e co#t - co#ting #)#tem t!at (re&ail# in +al= i# different from t!e #)#tem w!ic! i# followed 9) ot!er organization. 3!i# (ro<ect re(ort in cor(orate t!e (rocedure in flow of work a((lied 9) different #ection# of account de(artment - !ow t!e#e #ection# are linked. Alt!oug! t!e#e #ection are #e(arate - (erformed t!eir #e(arate o(eration# 9ut t!e#e are interrelated eac! ot!er.

.UNCTI"N ". .INANCIAL D PA!T# NT 1. 3o en#ure financial di#ci(le a# (er guideline# of t!e organization 2. 3o ad&ice management for all matter# !a&ing financial im(lication including financial coordination 9efore commitment# are made 60

3. 1egulation of (a)ment# for #u((l) and #er&ice# including #alarie# = wage# and ot!er (a)ment# reFuired for furt!ering legitimate o9<ecti&e of t!e organization 4. 0. 6. om(ilation# of account# and getting t!e #ame audited 9) #tatutor) and go&ernment audited om(ilation and co E ordination of /P8 for #ale of organization"# (roduct and #er&ice# a# (er norm# of t!e organization ollecting due# on 9e!alf of t!e organization from cu#tomer# a# well a# ot!er agencie#. for t!e utilization of a&aila9le re#ource# in t!e 9e#t (o##i9le manner 4. /inancial a((rai#al of t!e (ro<ect# 5. Interaction wit! &ariou# o(erating le&el# in t!e di&i#ion# 10. o-ordination and interaction wit! t!e managing director and cor(orate office 11. 3o !a&e an effecti&e $I6 for (rom(t re(orting to t!e !ig!er management for deci#ion making 2. 3o (re(are 9udget# and to exerci#e 9udgetar) control

DI.. ! NT D PA!T# NT

S CTI"NS

".

TH

.INANC

ACC"UNTS

3!e Account# of +A, !a# 9een di&ided into 11 different #ection# for t!e #moot! functioning. 3!e#e #ection# are E 61

1./inance 2.7ill# (a)a9le Inland 9ill# /oreign 9ill# 6er&ice - i&il work# 3.Pa)roll 4.7ill# 1ecei&a9le 0. a#! Office 6. o#t Account# 2.$aterial Account# 4.7ook kee(ing 5.7udget and $I6 10.3ime Office 11.Pro&ident /und

learing P.O. file# Pa)ment to #u((lier#

Pa)ment of #alarie# ollection of amount from cu#tomer#?AOB.O.C a#! di#9ur#ement to em(lo)ee# o#ting and (ricing of (roduct# .etail# of material# Annual (rofit ? lo## account and 7alance #!eet 1.%?7.%?/ E Annual 9udget Attendance record# 1ecord of #a&ing of em(lo)ee#

,ILL PABA,L S CTI"N

",- CTI* S562

 3o regulate t!e (a)ment# to #u((lier# - #er&ice (ro&ider a# (er t!e term# - condition of t!e (urc!a#e order#? agreement 3o en#ure t!at t!e (a)ment# to different (artie# are (rom(tl) #o t!at #u((lie# - #er&ice# to t!e di&i#ion i# maintained uninterru(tedl) in furt!ering t!e o9<ect# of t!e organization

3o en#ure t!at (ro(er accounting i# done a# t!e reFuirement of #tatue ? #tanding in#truction# from t!e +.o. 3o en#ure t!at all #tatutor) deduction# eg E 3...6 etc are made from t!e 9ill# of #u((lier#? #er&ice (ro&ider# and de(o#ited timel) wit! t!e a((ro(riate aut!orit) 9ill (a)a9le #ection.

,ILL PABA,L :."! I0N; .)n(tion%5 Pa)ment and accounting of. 63

Ad&ance to #u((lier# a# (er t!e term# - condition# of (urc!a#e order. ,icen#e fee# = ro)alt) etc a# (er t!e licen#e agreement wit! t!e foreign colla9oration cu#tom dut) = freig!t 9ill# final 9ill#

O(ening of letter of credit on t!e ad&ice of I.$.$ de(artment and liai#oning wit! 9ank# for foreign exc!ange relea#e and (a)ment# on maturit) date $aintenance of deferred lia9ilitie# account# Pricing of 1...1 Brecei&ing E cum E di#cre(anc) re(ortC P.O. rate# and loading of cu#tom# dut)= freig!t and in#urance c!arge#. Priced 1...1 i# #ent to material account #ection ? %...P for (unc!ing in 9atc! mode for t!e (roce##ing of material# ledger.

Signifi(an(e for organi?ation

A# t!i# #ection i# &er) im(ortant 9ecau#e foreign #u((lier# - colla9orator# !a&e !ig! #u((lie# to t!e organization - t!eir goodwill i# to 9e maintained wit! good relation#!i( 9) (rom(t (a)ment for (eculiar #er&ice#.

!egi%ter% H Do()ment%
'ood# in tran#it regi#ter ,etter of credit regi#ter 64

 6ig!t draft regi#ter .eferred lia9ilit) regi#ter .i#(atc! ad&ice regi#ter Ad&ance (a)ment regi#ter .e9it note 7ank ad<u#tment regi#ter

,ILLS PABA,L :S !*IC S;

.)n(tion%5 Pa)ment and accounting of ad&ance#. Pa)ment and accounting of running 9ill# to contactor# Pa)ment and accounting of final 9ill# Ad<u#tment and reco&er) of earne#t mone) and #ecurit) de(o#it# a(italization of 9uilding#

Pa)ment of all con#ultant# eg arc!itect# = ad&ocate# = (art time doctor# etc Pa)ment of mi#c. ad&ance#? im(re#t a((ro&ed 9) t!e com(etent financial aut!orit) and t!eir ad<u#tment# Pa)ment to all ca#ual em(lo)ee# Pa)ment of all #er&ice# 9ill# eg tele(!one electricit) = water = canteen = tran#(ortation #anitation etc

Signifi(an(e for organi?ation

60

A# all welfare amenitie# - general contract# regarding t!e#e matter# - ot!er# of w!ic! maintaining (ermanent record i# !anded o&er to it. /or t!e#e (rom(t (a)ment - regular c!eck i# not an ea#) ta#k al#o em(lo)ee"# welfare i# concerned wit! t!e#e matter# w!o are t!e real a##et# of t!e organization. A# maintaining regular record of ca#ual - contractual la9our if it were (ermanent would !a&e 9een difficult #o #ol&ing - clarif)ing at t!i# le&el wit! muc! care i# e##ential.

!egi%ter% H Do()ment%
ontract regi#ter

%arne#t mone) de(o#it regi#ter ontract# ledger

;ork# <ournal

,ILL PABA,L :INLANDC .)n(tion%5 Pa)ment of ad&ance to #u((lier a# #ti(ulated in t!e (urc!a#e order Pa)ment of final 9ill# 7ank dealing# wit! relation to #u((lier# e.g. o(ening of letter credit= 9ank guarantee - t!e (a)ment to 9ank on t!e due date# Accounting - (ricing 1...1. Brecei&ing cum di#cre(anc) re(ortC $aintaining of commitment regi#ter for 9udgetar) (ur(o#e Pa)ment of mi#c. ad&ance#? im(re#t a((ro&ed 9) t!e com(etent aut!orit)

Signifi(an(e for organi?ation

66

.ue to local #u((lier# it !a# to de(end muc! on t!em #o #ati#fied t!em to e##ential. It i# t!eir (riorit) to 9e #ati#fied. .ue it t!e) will kee( #u((l)ing material a# - w!en needed.

!egi%ter% H Do()ment%
Ad&ance <ournal !eFue again#t deli&er) regi#ter

Indigenou# (urc!a#e <ournal Agenc) commi##ion regi#ter /reig!t 9ill regi#ter

62

PAB!"LL S CTI"N

"'Je(tive53!e main o9<ecti&e of t!i# #ection i# to regulate t!e #alarie# and wage# of all em(lo)ee# 3!i# #ection al#o regulated wit! t!e (a)ment of 3.A=..A ,.3. . medical reim9ur#ement etc A(art from t!i# = t!e) al#o make arrangement for intere#t = #u9#id) - !ou#ing loan# 3!e) al#o make (a)ment - reco&er) of &ariou# = nature of ad&ance# like 3.A. = .A. = ,.3. . ad&ance 3!e) en#ure all #tatutor) deduction# like 3.P.6 - 12W P./. from em(lo)ee #alar).

.)n(tion%5-

7a#ed on t!e a((ointment? tran#fer notification from (er#onnel de(tt. indi&idual file# are o(ened in t!e (a)roll #ection to record t!e (articular# of t!e em(lo)ee# #uc! a# grade ? grou( date of a((ointment ? tran#fer = de(tt. code = P.7.@o. = #cale of (a) Fuarter detail# etc. 3!e (a)roll record i# u(dated from time to time entering t!erein increment drawn = (romotion =tran#fer etc. 3!e ma#ter data in regard to all officer# ? em(lo)ee# i# #ent to com(uter de(tt. in re#(ect of 9a#ic (a) = .A= +1A = t!e c!ange# . 3!e deduction# to 9e made are fed to t!e com(uter de(tt. 9) mean# of deduction #tatement. om( de(tt. in turn (rint# out t!e deduction #tatement in t!e form of c!eckli#t 9) 20t! of e&er) mont! . Pa)roll #ection correct# t!e #ame wit! t!e #ame wit! t!e reference to t!e &ariou# document# and reco&er) regi#ter# and #end# it 9ack to com(uter de(tt. for final ado(tion 9) 26t! ? 22t! of t!e mont!. 64 A etc and t!i# data i# u(dated e&er) mont! de(ending u(on

 3!e com(uter de(tt. (rint# t!e (a)roll in du(licate in w!ic! one co() i# maintained in t!e (a)roll #ection for record (ur(o#e and t!e original co() i# di#tur9ed to t!e em(lo)ee concerned.

Signifi(an(e for organi?ation

3!i# de(artment !a# uniFue #ignificance a# maintenance of 2400 em(lo)ee# i# a toug! ta#k - all it# (roceeding# are ea#il) under#tanda9le - le## (ro9lem creating to t!e em(lo)ee. It i# relia9le con&enient. %.P !a# to (la) a #ignificant role. It !a# a (rogram to deal wit! (a)roll #ection. Pa)roll #u9mit# ad&ice# t!at are dul) con&erted into com(uter data for (re(aring (a) #li( wit! t!e accurate #alar) (a)a9le.

!egi%ter% H Do()ment%
Pa) roll# Doining? re#ignation card#= 9a#ic card#= (ermanent deduction card#= ad<u#tment card#= tem(orar) earning card# 6u9#id) #tatement $edical claim #tatement

.INANC S CTI"N

"'Je(tive%5 3o en#ure t!at t!e financial di#ci(line i# maintained in t!e di&i#ion. 65

 3o en#ure t!at all ex(enditure i# incurred wit! due regard to (rinci(le# of financial (ro(rietar). 3o en#ure t!at financial (ro(o#al# are routed to t!e com(etent aut!orit) a# (er delegation ? #u9 delegation of (ower# #o a# to en#ure com(liance of t!e (ro&i#ion# of t!e com(anie# act= and t!e rele&ant rule# - regulation of t!e com(an) and t!e guideline# i##ued 9) t!e com(an) . 3o en#ure t!at t!e fund# are a&aila9le in t!e a((ro&ed ca(ital - (erformance 9udget #o a# to co&er t!e rele&ant (ro(o#al#. 3o (erformance $I6 re(ort# to cor(orate office mont!l)

.)n(tion5 3o #crutinize - gi&e financial concurrence a# (er delegation of (ower for eac! (ro(o#al in&ol&ing I a(ital ex(enditure 1e&enue ex(enditure Purc!a#e of material#? #tore#? tool# - ot!er #er&ice# $an(ower reFuirement# ;ai&er of due#? write off of lo##e# a#e# in&ol&ing relaxation of rule# etc. a# (er delegation of (ower# 6ale#= lea#e= alienation or di#(o#al of com(an)"# a##et# contract# entered into wit! #u((lier#? colla9orator#? #u9 contractor#. Award of contract in re#(ect of ci&il? electrical work#? ot!er work#? (lant order# Pro<ect re(ort# ertification for a&aila9ilit) of fund# wit! reference to ca(ital - (erformance 9udget# a((ro(riation of fund#.

Signifi(an(e for organi?ation

20

In finance de(artment= deci#ion regarding allocation - a((ro&al of 9udgeted amount - #ecuritization of fund #(ending are done. It al#o en#ure t!at t!e financial (ro(o#al# are routed to 9e com(etent aut!orit) a# (er delegation of (ower #o a# to en#ure com(liance of t!e (ro&i#ion of t!e com(anie# act= memorandum of a##ociation - article of a##ociation of t!e co. - rele&ant rule# - guideline# i##ued. It al#o #u9mit# $I6 re(ort to t!e co. All #ection - de(artment are de(endant on it.

!egi%ter% H Do()ment%
Purc!a#e re&iew #!eet $aterial (rocurement 3ender#? Fuotation in&itation letter Purc!a#e (ro(o#al for #anction

CASH S CTI"N ",- CTI* S5 3o en#ure timel) - accurate recei(t# - (a)ment of ca#! - c!eFue# 3o en#ure accounting of ca#!? 9ank tran#action# i# done a# (er #tatu# ? cor(orate office guideline# 21

 to en#ure #afe cu#tod) of ca#! = c!eFue 9ook#= 9ank guarantee# = de(o#it recei(t# etc to en#ure timel) drawl of ca#! from 9ank to cater to t!e dail) need# of (a)ment# of ca#! &ouc!er#

.)n(tion5 All amount# collected 9) different #ection# eit!er from em(lo)ee# or from external agencie# i# #end to t!e ca#! office t!roug! ca#! credit &ouc!er# a#! recei&ed in exce## of reFuirement = c!eFue = 9ank draft# = (o#tal order# are de(o#ited into t!e com(an) J# 9ank account t!e #ame da) for realization Pa)ment to em(lo)eeJ# #uc! a# medical reim9ur#ement= 3A?.A ad&ance# etc are made t!roug! (a)ment &ouc!er#= w!ic! are (unc!ed into t!e com(uter t!roug! online #)#tem . 3!e ca#! office in turn after (ro(er identification make# t!e (a)ment t!roug! ca#! teller. /or (a)ment# to out#ide (artie# c!eFue# are made on t!e 9a#i# of remittance &ouc!er #end 9) different #ection#. 3!e#e c!eFue# are !anded o&er to t!e (urc!a#e de(artment for taking nece##ar) action %ntrie# are made e&er)da) on t!e 9a#i# of ca#! credit &ouc!er# and remittance &ouc!er# and ca#! 9alance are arri&ed at w!ic! i# certified 9) t!e in c!arge of ca#! office. 7a#ed on anal)#i# of (a)ment# and recei(t# tran#action com(uterized mont!l) <ournal &ouc!er# are (re(ared and #end to 9ook kee(ing #ection for ado(tion Pre(aration of mont!l) 9ank reconciliation #tatement and liai#oning wit! t!e 9ank aut!oritie# to c!eck an) di#cre(anc). Periodical (!)#ical &erification of ca#! i# done 9) #)#tem audit re(re#entati&e# and 9) internal auditor# on t!e la#t da) of t!e financial )ear.

Signifi(an(e for organi?ation

22

A# we all can under#tand it# re#(on#i9ilit) 9ecau#e of core function #o it# re#(on#i9ilit) i# muc!. It !a# to kee( #ati#f) e&er) internal and external 9od) 9) it# diligent= (rom(t= !ealt!) o(erating . It al#o act# a liai#on #ection wit! ot!er#.

!egi%ter% H Do()ment%
ca#! 9ook ca#! remittance &ouc!er# 9ank reconciliation #tatement ot!er (a)ment &ouc!er# 9ank #tatement #u((lier# c!eFue i##ue regi#ter

,ILL ! C I*A,L S CTI"N

"'Je(tive%5-

23

 3o en#ure t!at due# from cu#tomer# in re#(ect of good #u((lied - #er&ice# rendered are reco&ered timel) a# (er t!e fixed (rice Fuotation? (rice catalogue a((ro&ed 9) t!e mini#tr) of defence dated 24t! Aug= 1550. 3o en#ure t!at in&oice# in re#(ect of ad&ance# #tage (a)ment= final deli&erie# are rai#ed timel) in order to !a&e #moot! ca#! flow (o#ition. 3o en#ure t!at (ro(er accounting in#truction laid down 9) t!e cor(orate office. 3o en#ure t!at all #tatutor) (a)ment# e.g. #ale# t!e cu#tomer - i# de(o#ited timel) wit! t!e a((ro(riate aut!orit).

#AT !IAL ACC"UNTS S CTI"N

"'Je(tive%5 3o en#ure t!at all t!e recei(t# - i##ue of material# from #tore# are recorded - accounted from (ro(erl) 3o en#ure t!at all non-mo&ing? #low mo&ing material# are identified a# G6ur(lu#: 9) I.$.$. - a #uita9le redundanc) (ro&i#ion i# made again#t t!em - are di#(o#ed off 3o en#ure t!at 9in card 9alance# are reconciled wit! t!e material ledger 9alance# in co-ordination wit! I.$.$ - t!e 9alance# of material ledger# tallie# wit! t!e general ledger

.)n(tion5 3o #end t!e (riced 1...1 recei&ed from 9ill# (a)a9le #ection to %...P for (unc!ing in t!e 9atc! mode - t!u# all t!e recei(t are recorded - control i# exerci#ed o&er all t!e (urc!a#e# &alue-wi#e 3o generate exce(tion li#t for mi##ing 1...1 - getting it re#ol&ed wit! 9ill# (a)a9le #ection 24

 All t!e material# drawn exce## w!en returned are credited to #tore# t!roug! #tore# return &ouc!er On t!e 9a#i# of li#t of material? tran#fer# recla##ification indicating t!e material code no.? Fuantit) - &alue= nece##ar) <ournal entrie# are (a##ed 9) de9it? credit to rele&ant in&entor) account#

,""A A

PIN0 S CTI"N

"'Je(tive%5 3o com(ile t!e account# of t!e com(an) are (re(ared a# (er t!e reFuirement of t!e #tatue? cor(orate office guideline# 3o a##e## t!e (erformance of t!e com(an) in financial term #uc! a# #ale#= de9tor= (rofit= &alue of (roduction= &alue-added etc. 3o furni#! data? information in re#(ect of Income tax a##e##ment done at cor(orate office 3o get t!e account# of t!e com(an) audited 9) t!e internal= #tatutor) - go&ernment auditor# are (re#cri9ed 9) law

.)n(tion%
3!e functioning of t!i# #ection #tart wit! maintenance of <ournal - ledger 3!e) al#o (re(ared trial 9alance= (rofit - lo## A?c - 9alance #!eet 3!i# de(artment al#o maintained ca(ital a##et# ledger= fixed a##et# - de(reciation #c!edule

P!"*ID NT .UND S CTI"N

20

"'Je(tive%5 3o en#ure timel) collection of (ro&ident fund mone) reco&ered from mem9er# e&er) mont! 9) t!e em(lo)er 3o in&e#t t!e (ro&ident fund accumulation# in a((ro&ed #ecuritie# are #ti(ulated 9) #tatute 3o make (a)ment of loan# to mem9er# a# (er t!e rule#? guideline#? 9)e-law# 3o (re(are income - ex(enditure account - 9alance #!eet of t!e fund - getting t!e #ame dul) audited - a((ro&ed 9) t!e tru#tee# 3o file t!e return# of (ro&ident fund to 1P/

.)n(tion%
+A, e#ta9li#!ed it# own tru#t= w!ic! !a# c!airman= #ecretar) - 4 mem9er# from w!om 4 are from management - 4 are em(lo)ee"# re(re#entati&e#. All deci#ion# are taken after con#ultation wit! in committee - accordingl) followed - im(lementedI %P/ i# generated K12W of (a) B9a#ic (a) P .A P famil) (lanning increment P non-(racticing allowance P #er&ice weig!tage (a)C 9) 9ot! em(lo)er - em(lo)ee. 3!ere i# al#o loan facilit) to em(lo)ee# on %P/ 9a#i#. ;!ic! areaC ! .UNDA,L - ;!ic! i# reco&ered wit!in maximum 44 in#tallment#= wit! intere#t at (re&alent rate#. 9C N"N- ! .UNDA,L - ;!ic! i# not reco&ered - totall) !anded o&er to em(lo)ee. 3!e due amount i# deducted from t!eir account. If an) (er#on want# to deduct exce## of 12W t!en t!ere i# facilit) of &oluntar) (ro&ident fund 26

Signifi(an(e for organi?ation

A# it i# concerned wit! em(lo)ee"# retirement life #o it# re#(on#i9ilit) can"t 9e undere#timated. A# (ro(er accumulation - in&e#tment increa#e# it# dut). A# organization"# main a##et# are it# em(lo)ee# #o (ro&ident fund #ection !a# to (la). It i# al#o en!ancing i# market &alue 9) it# 9elongingne## toward# em(lo)ee#.

!egi%ter% H Do()ment%
$a#ter ledger $inute# 9ook# - in#(ection 9ook In&e#tment# regi#ter

TI# "..IC S CTI"N "'Je(tive%5 $aintenance of lea&e record# - feeding of attendance record# to com(uter de(tt. $aintenance of attendance record# of ca#ual mail#= (ro<ect engineer# - contract# di(loma tec!nician# 1ecei(t of a((ro&al lea&e a((lication# 3o (ro&ide data for t!e &acation lea&e (ro&i#ion to 9e made in t!e 9ook# of account#

.)n(tion%
22

 3o i##ue lea&e card# for t!e calendar )ear to all t!e em(lo)ee#? officer# of t!e di&i#ion 3o maintain lea&e ledger# P7 no. wi#e for all t!e (er#onnel. redit i# gi&en to eac! account according to !i# entitlement a# (er t!e guideline# laid down 9) t!e cor(orate office - t!e (o#ting i# done #imultaneou#l) from t!e attendance re(ort# recei&ed from t!e concerned de(tt. 3o &erif) t!e a((lication# of *.,. enca#!ment - ad&ice accordingl) to (a)roll #ection 3o make calculation for (a)ment of attendance 9onu# to grou( A to grou( . em(lo)ee#

Signifi(an(e for organi?ation

An em(lo)ee i# al#o a #ocial animal w!o need# re#t - can"t 9e em(lo)ed in unfait!ful manner. /or t!i# rea#on it# calculation i# nece##ar). Al#o due to uncertain contingencie#= need of mone) can 9e met 9) t!i# mean# al#o.

!egi%ter% H Do()ment%
,ea&e record# regi#ter w!ere in lea&e allotment to different t)(e#= a&ailing date#= 9alance enca#!ment wit! em(lo)ee"# P.7.no. can 9e identified wit! grade# - de(artment ,ea&e maintenance card= w!ic! i# !old 9) em(lo)ee for !i#?!er knowledge wit! full record# regarding a )ear

,UD0 T S CTI"N "'Je(tive%5 3o la)out a com(re!en#i&e (la) of action ex(re##ed in financial - (!)#ical term# - to ac!ie&e
t!e target# of t!e com(an) again#t t!e a&aila9le re#ource# 24

 It i# a tool in t!e !and# of t!e management to e#ta9li#! goal#= o9<ecti&e# - target# of t!e
com(an) - mea#ure t!e (erformance again#t t!e a9o&e target#

3o en#ure t!e o&erall control o&er ex(enditure= it i# nece##ar) t!at all ex(enditure Bexce(t t!at of
contingent natureC i# aut!orized t!roug! t!e 9udget a((ro&al

.)n(tion
3!e (eriod of 9udget i# t!e financial )ear from A(ril to $arc! - co&er# a (eriod of t!ree )ear# a# under. urrent )ear 7udget )ear B@ext )earC /oreca#t )ear B@ext to 9udget )earC 3!u# 9udget i# t!e #ole aut!orit) to aut!orize ex(enditure. 3!e 9udget# are 9roadl) cla##ified into two categorie#I API3A, 7>.'%3 1.@ew (ro<ect 2.%xi#ting (ro<ect 3.Im(ro&ement - 1ationalization 4.1e(lacement 0.;elfare 9udget 6..e#ign - .e&elo(ment 2. om(uter# P%1/O1$A@ % 7>.'%3 1.Order #tatu# 2.Production 9udget 3.6ale# 9udget 4.Purc!a#e 9udget 0./oreign exc!ange 6.$an(ower 9udget 2.3raining 9udget 4.Profit - lo## 9udget 5.;elfare 9udget 10.O&er!ead 9udget 11.;a)# - mean# 9udget 12.Pro<ected 9alance #!eet - /oreca#t e#timate# i.e. /. - 1e&i#ed e#timate# i.e. 1.%. - 7udget e#timate# i.e. 7.%.

25

 3o en#ure t!at ca(ital facilit) i# made a&aila9le in time to meet t!e (roduction reFuirement. 3!e (ro(o#al# are cla##ified under t!ree categorie# i.e. (lant - mac!iner)= ci&il work# - ot!er# Pre#enting e#timate# - ex(enditure# in term of function= (rogramme# acti&itie# - (ro<ect wit! t!eir financial - (!)#ical a#(ect# clo#el) interwo&en Anal)#i# of &ariance - to find out t!e rea#on of #uc! &ariance# - take #uita9le remedial mea#ure# All im(ortant 9udget# like (roduction= #ale#= (rofit - lo##= working ca(ital etc after a((ro&al of t!e 9oard are 9roken into mont!l) 9udget# to en#ure uniform (roduction from mont! to mont!

INT!"DUCTI"N ". P!"- CT

40

C"ST ACC"UNT S CTI"N "'Je(tive%5 3o e#ta9li#! a co#ting #)#tem 3o determine t!e (rice realiza9le from t!e cu#tomer for t!e (roduct# manufactured or #u((lied 9) di&i#ion

.)n(tion%
3o determine t!e rate of la9our i.e. com(utation of mac!ine !our rate B$+1C 3o accumulate la9our o&er!ead content of eac! acti&it) (ro<ect wi#e 9a#ed on e&aluated ,.3.7. generated %...P. from work order 3o determine t!e co#t of #ale# 9) (re(aring o#t #!eet 41

 3o (re(are (rice catalogue for different item# #u((lied or manufactured 9) de(artment# 3o get t!e ;.I.P. #tatement from %...P. for all manufactured com(onent# 3o kee( record# of all Inter .i&i#ional 3ran#fer Order# BI...3.O.C recei&ed - i##ued

!egi%ter% maintained or verified

Pre(aration of co#t #!eet 7ill# of material $aintenance of (rice catalogue om(utation of $.+.1. alculation of ,.3.7. om(utation of net a&aila9le !our#

Preparation of Co%t S$eet

It i# a document w!ic! (ro&ide# for t!e a##em9l) of detailed co#t of center or a co#t unit. 3!e o#t 6!eet i# a (eriodical document of co#t de#igned to #!ow t!e total co#t - unit co#t of (roduct.

."!#AT ". C"ST SH

Parti()lar% .irect material .irect wage# .irect ex(enditure Prime (o%t /actor) O&er!ead Co%t of prod)(tion 6elling - .i#tri9ution ex(en#e# Total (o%t Co%t+ Unit

Total (o%t

42

Profit Sale%

Comp)tation of Co%t
.irect $aterial P .irect ,a9our P .irect %x(en#e# Indirect $aterial P Indirect ,a9our P Ot!er Indirect o#t Prime o#t P ;ork# O&er!ead# /actor) o#t P Office - Admini#trati&e O&er!ead# Office o#t P 6elling - .i#tri9ution O&er!ead# P!I# C"ST C"!AS "* !H ADS .ACT"!B C"ST "..IC C"ST T"TAL C"ST or C"ST ". SAL S

INT!"DUCTI"N ". C"ST

In general Gco#t: mean# Gt!e 9enefit# gi&en u( to acFuire good# or #er&ice#.: Accordingl) t!e 9enefit# gi&en u( in term# of mone) ma) 9e called Jco#t". 6!illing law define# t!e term co#t &Co%t repre%ent% t$e re%o)r(e% t$at $ave 'een or m)%t 'e %a(rifi(ed to attain a parti()lar o'Je(tive.K 3!u# t!e re#ource# #acrificed= w!et!er tangi9le or intangi9le= mea#ured in term# of mone)= go 9) t!e name Jco#t". 3!e official terminolog) of management accounting (u9li#!ed 9) t!e c!artered in#titute of management accountant#= ,ondon= 1551= define# t!e term Jco#t a# Gt!e amount of ex(enditure B actual or notionalC incurred on = or attri9uta9le to =a #(ecified t!ing or acti&it):. Inter(retation of co#t de(end# u(on3!e nature of t!e 9u#ine##= or indu#tr) 3!e context in w!ic! it i# u#ed. 43

In a 9u#ine## w!ere #elling and di#tri9ution ex(en#e# are Fuite nominal= co#t of t!e article ma) 9e calculated wit!out con#idering t!e #elling and di#tri9ution o&er!ead#. ;!ile in 9u#ine## w!ere t!e nature of t!e (roduct reFuire# !ea&) #elling and di#tri9ution ex(en#e= calculation of co#t wit!out taking into account #elling and di#tri9ution ex(en#e# ma) (ro&e &er) co#tl) to t!e 9u#ine##. 3!en co#t ma) 9e t!e factor) co#t= office co#t= co#t of #ale# and e&en an item of ex(en#e i# al#o termed a# co#t for exam(le= (rime co#t include# ex(enditure on direct material#= direct la9our and direct ex(en#e#. $one) #(ent on material# i# termed a# co#t of material# t!at #(ent on la9our a# co#t of la9our and #o on. 3!u# t!e u#e of co#t wit!out Fualification i# al#o Fuite mi#leading. Again different co#t# are co#t# are found out for different (ur(o#e#. 3!e work in (rogre## i# &alued at t!e factor) co#t w!ile #tock of fini#!ed good# i# &alued at office co#t.

L # NTS ". C"ST

#aterial
3!e #u9#tance from w!ic! t!e (roduct i# made i# known a# material. It ma) 9e in a raw or a manufactured #tate. It can 9e direct a# well a# indirect.

Dire(t material5
All material= w!ic! 9ecome# an integral (art of t!e fini#!ed (roduct and w!ic! can 9e con&enientl) a##igned to #(ecific (!)#ical unit# i# termed a# G .irect material:. /ollowing are #ome of t!e exam(le# of direct materialAll material# or com(onent# #(ecificall) (urc!a#ed= (roduced or reFui#itioned from #tore#. Primar) (acking material B e.g. carton= wra((ing card9oard= 9oxe# etc.C Purc!a#ed or (artl) (roduced com(onent#. .irect material i# al#o decri9ed a# (roce## material (rime co#t material= (roduction material= #tore# material= con#tructional material etc. 44

Indire(t material5
All material= w!ic! i# u#ed for (ur(o#e# ancillar) to t!e 9u#ine## and w!ic! cannot 9e con&enientl) a##igned to #(ecific (!)#ical unit#= i# termed a# GIndirect $aterial:. on#uma9le #tore#= oil and wa#te= (rinting and #tationar) material etc are a few exam(le# of indirect material. Indirect material ma) 9e u#ed in t!e factor)= office or t!e #elling and di#tri9ution di&i#ion#.

La'o)r
/or con&er#ion of material# into fini#!ed good#= !uman effort i# neededY #uc! !uman effort i# called la9our. ,a9our can 9e direct a# well a# indirect.

Dire(t La'o)r5
,a9our w!o take# an acti&e and direct (art in t!e (roduction of a (articular commodit) i# called direct la9our. .irect la9our co#t# are= t!erefore #(ecificall) and con&enientl) tracea9le to #(ecific (roduct#. .irect la9our i# al#o de#cri9ed a# (roce## la9our= o(erating la9our etc.

Indire(t la'o)r5
,a9our em(lo)ed for t!e (ur(o#e of carr)ing out ta#k# incidental to good# or #er&ice# (ro&ided= i# indirect la9our. 6uc! la9our doe# not alter t!e con#truction= com(o#ition or condition of t!e (roduct. It cannot 9e (racticall) traced to #(ecific unit# of out(ut. ;age# of #torkee(er#= forman= timekee(er#= director"# fee#= #alarie# of #ale#man etc. are all exam(le of indirect la9our co#t#. Indirect la9our ma) relate to t!e factor) t!e office or t!e #elling and di#tri9ution di&i#ion#.

xpen%e%
%x(en#e# ma) 9e direct or indirect.

Dire(t xpen%e%5
40

3!e#e are ex(en#e#= w!ic! can 9e directl)= con&enientl) and w!oll) allocated to #(ecific co#t center# or co#t unit#. %xam(le# of #uc! ex(en#e# areI !ire of #ome #(ecial mac!iner) reFuired for a (articular contract= co#t of defecti&e work incurred in connection wit! a (articular contract etc. direct ex(en#e# are #ometime# al#o de#cri9ed a# G !argea9le ex(en#e#:.

Indire(t xpen%e%5
3!e#e are ex(en#e# w!ic! cannot 9e directl)= con&enientl) and w!oll) allocated to co#t center# or co#t unit#. It i# to 9e noted t!at t!e term o&er!ead# !a# a wider meaning t!an t!e term indirect ex(en#e#. O&er!ead# include t!e co#t of indirect material= indirect la9our 9e#ide# indirect ex(en#e# .Indirect ex(en#e# ma) 9e cla##ified a# t!e following t!ree categorie#-

#an)fa(t)ring : worE%D fa(tory or prod)(tion ; expen%e%5

6uc! indirect ex(en#e#= w!ic! are incurred in t!e factor) and are concerned wit! t!e running of t!e factor) or (lant= are known a# manufacturing ex(en#e#. %x(en#e# relating to (roduction management and admini#tration are included t!erein. /ollowing are a few item# of #uc! ex(en#e#-rent= rate# and in#urance of factor) (remi#e#= (ower u#ed in factor)= de(reciation of factor) 9uilding= (lant and mac!iner)= etc.

"ffi(e and admini%trative expen%e%5

3!e#e ex(en#e# are not related to factor) 9ut t!e) (ertain to t!e management and admini#tration of 9u#ine##. 6uc! ex(en#e# are incurred on t!e direction and control of an undertaking. %xam(le# are- office rent= lig!t and !eat= (o#tage and telegram= tele(!one and ot!er c!arge#= de(reciation of office 9uilding= furniture and eFui(ment= 9ank c!arge#= legal c!arge#= audit fee etc.

Selling and di%tri')tion expen%e%5

%x(en#e# incurred for marketing of a commodit)= for #ecuring order# for t!e article#= di#(atc!ing good# #old= and for making effort# to find and retain cu#tomer#= are called #elling and di#tri9ution ex(en#e#. %xam(le# are- ad&erti#ement ex(en#e#= co#t of (re(aring tender#= tra&eling ex(en#e#= 9ad de9t#= collection c!arge# etc= ware!ou#e c!arge#= (ackaging and loading c!arge#= carriage outward# etc. 46

CLASSI.ICATI"N ". C"ST

+A, follow# an integrated #)#tem of accounting . 3!i# #)#tem (ro&ide# for accounting of income? ex(en#e# and a##et# and lia9ilitie# in (art A= w!ic! i# referred to a# t!e financial 9ook#. 3!e accounting under (art- A B financial 9ook C i# in line wit! t!at followed 9) an) anot!er commercial organization. +A, !a# a #)#tem of a9#or(tion co#ting w!ere in t!e income? ex(en#e# of financial 9ook# B (art-A C are a9#or9ed #e(arated in t!e co#ting 9ook# B (art E7 C. In ot!er word# t!e income?ex(en#e# of (art A and (art 7 are to matc!. 3!e co#t general ledger i# de#igned to 9e #elf-9alancing it#elf. A# a re#ult for e&er) de9it?credit in t!e financial ledger t!ere #!ould 9e a corre#(onding de9it[credit in t!e co#t 9ook of t!e #ame ledger. A# a con#eFuence to t!e introduction of t!e re&i#ed ma#ter c!art of financial account of (art-A= t!ere i# a need to draw u( a #imilar ma#ter c!art of account for co#ting tran#action of (art-7 wit! t!i# o9<ecti&e= t!e re&i#ed ma#ter c!art of account for co#ting !a# 9een com(iled. 3!e #tructure for codification of co#t account i# in line wit! t!at of t!e financial account

42

In finan(ial 'ooE%5
A(art from en#uring accounting of income and ex(enditure in line wit! t!e (ro&i#ion of com(anie# act 1506= t!e recording of income and ex(en#e# in financial 9ook# and it# cla##ification i# a# underS($ed)le no. 12 14 15 20 21 22 23 26 24 ommon #er&ice# It ma) 9e noted t!at #c!edule no. 23= relating to ex(en#e# relating to ca(ital work# and #c!edule no. 20= relating to work in (rogre## B ;IP C? 6tock in trade B 6I3C are onl) ena9ling #ection# and do not form (art of co#t. Nat)re of item% Ot!er income 1aw material= #tore#6(are (art# con#umed Amortization of direct %x(en#e# 6alarie#= wage# Allowance# Ot!er %x(en#e# Intere#t %x(en#e# Pro&i#ion# .e(reciation Inter #er&ice#? Co%t (la%%ifi(ation ,a9our co#t $aterial co#t 6undr)directco#t ,a9our co#t ,a9our co#t ,a9our co#t ,a9our co#t ,a9our co#t ,a9our co#t

44

In (o%t 'ooE%5
3!e &ariou# item# of in #ome and ex(enditure recorded in t!e financial 9ook# are collected in t!e co#ting 9ook# under t!e following 9road !ead#a. ,a9our co#t 9. $aterial co#t c. .eferred re&enue ex(enditure

La'o)r (o%t5
3!e la9our co#t com(ri#e# of direct la9our co#t and o&er!ead# and take# into account t!e financial item# of income and ex(enditure accounted in #c!edule#- 12=20=21=22=23=24=26=-24.

#aterial (o%t5
3!i# re(re#ent# t!e &alue of material drawn from t!e !olding #tore# on material reFui#ition? i##ue# &ouc!er# indicating t!e work order num9er. 3!i# re(re#ent# t!e net total &alue of material# reflected in #c!edule 14 of t!e financial account.

S)ndry dire(t ($arge%5

3!i# ex(enditure refer# to t!e amortization of #(ecial tool# and mi#cellaneou# ex(enditure and com(ri#e# of all ex(enditure indicated in #c!edule 15 of t!e financial 9ook#.

D .INITI"N ". C"ST

45

La'o)r (o%t5
3!e la9our co#t in +A, i# furt!er 9roadl) cla##ified in to t!e#e under mentioned four !ead#1. Production o&er!ead co#t- PO+ 2. Production o&er!ead co#t B ot!er# C E PO+ ot!er# 3. @on-(roduction o&er!ead#-@PO+ 4. Inter #er&ice rendered? recei&ed on work order#

Prod)(tion over$ead% (o%t :P"H ; F(o%t of (onver%ion5

3!e co#t of con&er#ion of in&entorie# include co#t directl) attri9uted to unit# of (roduction #uc! a# direct la9our and al#o include a rational allocation of fixed and &aria9le (roduction o&er!ead# t!at are incurred in con&erting material# in to fini#!ed good# . fixed (roduction o&er!ead# are t!o#e indirect co#t of (roduction t!at remain relati&el) con#tant regardle## t!e &olume of (roduction #uc! a# de(reciation= maintenance of factor) 9uilding and t!e co#t of factor) management and admini#tration= &aria9le (roduction o&er!ead# are t!o#e in direct co#t of (roduction t!at &ar) directl) or nearl) directi&e wit! t!e &olume of (roduction.

Prod)(tion over$ead (o%tL ot$er% : P"H "t$er% ;5

In context of +A, t!ere are #ome item# of ex(enditure= w!ic! are (roduction o&er!ead in nature 9ut not con#idered for $an-+our 1ate B$+1 C &aluation of in&entorie#. 3!e#e item are like exc!ange rate &ariance B deferred lia9ilitie#C = licen#e fee= documentation c!arge#= 9lue (rinting ex(en#e#= foreign tec!nician fee#= 1 - . ex(en#e#= #elling agent# commi##ion= idle time wage re&i#ion= arrear# etc=. w!ic! are initiall) accounte under rele&ant account !ead. 3!e#e item# of ex(enditure are treated a# PO+ w!ile accounting in co#t 9ook#.

Non- Prod)(tion over$ead% :NP"H ;5

@on-Production o&er!ead item are e##entiall) t!o#e item# of ex(en#e# w!ic! are treated a# (eriod co#t in )ear of incurrence and t!o#e w!ic! are not reckoned for t!e (ur(o#e &aluation of work in (rogre## B ;IP C= intere#t ex(enditure= common #er&ice recei&ed from cor(orate office= common 50

#er&ice recei&ed from com(lex office. $arketing and #elling ex(en#e# are treated a# @PO+ ex(en#e# .

Inter %ervi(e% rendered+ re(eived on worE order%5

3!e tran#action accounted under t!i# !ead of account relate mainl) to 7angalore com(lex. .i&i#ion#= w!ic! do not !a&e facilitie# for executing a (articular <o9 often= get it done at ot!er di&i#ion on t!eir own order# . In t!i# ca#e co#t incurred B direct la9our o&er!ead multi(lied wit! man !our rate of t!e di&i#ion executing t!e <o9C i# recorded in t!e ;IP of t!e di&i#ion= w!ic! a# #end t!e item for doing t!e <o9. 3!e co#t #o recorded i# treated a# inter #er&ice rendered on work order# in t!e 9ook# of di&i#ion= w!ic! i# executing t!e work and a# inter #er&ice recei&ed on work order# in t!e di&i#ion in w!ic! t!i# ex(enditure i# recorded.

#aterial (o%t5
3!i# re(re#ent# t!e &alue of material drawn on work order# for carr)ing out (roduction including t!o#e relating to #ale# and tooling. 3!e material are drawn from t!e !olding #tore again#t material reFui#ition &ouc!er indicating t!e work order no. again#t w!ic! t!e material# are drawn w!ere common matcrial# are drown on a #ingle work order= t!e #ame #!ould 9e a((ortioned to (roduction work order# on a rational 9a#i#.

Deferred reven)e expendit)re5

.eferred re&enue ex(enditure i# treated a# one of t!e element# of co#t in +A,. .1% ex(enditure will include t!e ex(en#e# related to following item#1. 6(eciali#t# #alarie# and ex(en#e# 51

2. foreign tec!nician fee# 3. licen#e fee# 4. foreign training c!arge# 0. documentation 6. 7lue (rinting 2. olla9oration c!arge# 4. Pre-(roduction ex(en#e# 5. 1o)alt) 10. #tatic? long te#t ex(en#e# 11. Pro<ect management ex(en#e#

xpendit)re not forming part of (o%t 'ooE%5

3!ere are certain item# of income and ex(enditure= w!ic! are (artl) financial in nature and are accounted for onl) co#t 9ook# of account#. 7eing (urel) financial ex(en#e# t!e#e do not form (art of t!e co#ting. %x(en#e#= income for a9#or(tion (ur(o#e are to 9e reckoned onl) for (ur(o#e of reconciling t!e co#ting and financial (rofit#. illu#trati&e li#t# of #uc! income ? ex(en#e#= w!ic! are (urel) of financial nature= are li#ted 9elow-

C$arge% re(eived on I.D %ale%

Profit on #ale# of fixed a##et# Pro&i#ion no longer reFuired %x(en#e# on *16 -

S($ed)le
B6c!edule 12 C B6c!edule 12 C B6c!edule 20 C -

All write off# including write off of tooling= fixed a##et#= #tore#= 9ad and dou9tful de9t#= #ur(lu# #tore#= #!ortage and re<ection and ot!er write# off# B6c!edule 21 C ,iFuidated damage= (enaltie# !arge# (aid on I/. <o9# B6c!edule 21 C B6c!edule 21AC 52

Pro&i#ion for re(lacement and future c!arge# Pro&i#ion for 9ad de9t# Pro&i#ion for claim# Pro&i#ion for ;IP - 6I3 -

B6c!edule 22 C B6c!edule 22 C B6c!edule 22 C

B6c!edule 22 C

C"STIN0 AND ITS # TH"DS

o#ting i# t!e tec!nical and (roce## are a#certaining t!e co#t of acti&itie#= (roce##e#= (roduct# or #er&ice#. 3!e tec!niFue con#i#t# of a 9od) of (rinci(le# and rule#= w!ic! go&ern t!e (rocedure a#certaining co#t#.

#et$od% of (o%ting5
3!e (rinci(le in e&er) t)(e of co#ting i# #ame 9ut t!e met!od# of anal)zing and (re#enting t!e co#t# differ wit! t!e nature of 9u#ine##. 3!ere are to 9a#ic met!od# of co#ting. t!e) areaC 6(ecific order co#ting 9C O(eration co#ting

A. Spe(ifi( order (o%ting5

>nder t!i# met!od eac! contract= <o9 or 9atc! i# identified a# a co#t unit and t!e formal mec!ani#m to a#certain t!e co#t of t!e co#t unit i# #uita9l) de#igned.

1. -o' (o%ting5
In t!i# met!od eac! <o9 9eing Fuite different from t!e ot!er i# treated a# an inde(endent co#t unit. A #(ecific num9er i# gi&en to eac! <o9 to di#tingui#! it from t!e ot!er and co#t# are a#certained in re#(ect of eac! <o9 re(re#ented a# a <o9 order (roduction order or work order. 53

6. ,at($ (o%ting 5
;!ere order# or <o9# are arranged in different 9atc!e# after taking in to account t!e con&enience of (roducing article#= 9atc! co#ting i# em(lo)ed . 3!u# in t!i# met!od= t!e co#t of a grou( of (roduct# i# a#certained. 3!e unit of co#t i# a 9atc! or grou( of identical (roduct in#tead of a #ingle <o9 order or contract.

9. Contra(t (o%ting5
ontact co#ting doe# not in (rinci(le differ# from <o9 co#ting. a contract i# a 9ig <o9 w!ile a <o9 i# a #mall contract. 3!e term i# u#uall) a((lied w!ere at different #ite# large- #cale contract# are carried out.

,. "peration (o%ting5
O(eration co#ting include co#ting met!od# of &ar)ing com(lexitie# #uc! a# out (ut co#ting= (roce## co#ting 9)- (roduct co#ting= <oint (roduct co#ting= and #er&ice co#ting.

1; Pro(e%% (o%ting5
If a (roduct (a##e# t!roug! different #tage#= eac! di#tinct and well defined= it i# de#ired to know t!e co#t of (roduction at eac! #tage. In order to a#certain t!e #ame= (roce## co#ting i# em(lo)ed under w!ic! #e(arate account i# o(ened for eac! (roce##

6; ")tp)t (o%ting5
3!i# met!od of co#ting i# u#ed 9) concern# (roducing a #ingle article or a few article# w!ic! are identical and ca(a9le of 9eing ex(re##ed in #im(le Fuantitati&e unit#. 3!e co#t unit c!o#en de(end# u(on t!e unit# of mea#urement. 3!e co#t (er unit i# arri&ed at 9) di&iding t!e total co#t during a gi&en (eriod 9) t!e total num9er of unit# (roduced.

9; Servi(e (o%ting5
6er&ice co#ting i# t!at form of o(eration co#ting w!ic! a((lie# w!ere #tandardized #er&ice# are (ro&ided eit!er 9) an undertaking or 9) a #er&ice co#t center wit!in an undertaking. 3!e met!od i# a((lica9le to undertaking# w!ic! (ro&ide #er&ice rat!er t!an manufacture good#. 54

3. Compo%ite (o%ting5
3!e co#t# of different #ection# of (roduction are com9ined after finding out t!e co#t of eac! and e&er) (art manufactured. 3!e #)#tem of a#certaining co#t in t!i# wa) i# a((lica9le w!ere a (roduct com(ri#e# of man) a##em9led (art#. 3!ere are ot!er met!od# of co#ting w!ic! are- A9#or(tion co#ting= >niform co#ting= $arginal co#ting= Out(ut co#ting= .irect co#ting= .e(artmental co#ting= om(onent co#ting etc.

-", C"STIN0 IN HAL

+A, follow# t!i# #)#tem of co#ting in accounting. /or e&er) work in (roduction #!o( <o9 order i##ued w!et!er it i# work of manufacturing a com(onent for re(air# and o&er!aul# or for a##em9ling or te#ting t!e eFui(ment= #e(arate <o9 order i##ued or eac! and e&er) ta#k. +A, #(ecif) t!e code no. for eac! <o9 t!at mentioned w!ic! (ro<ect or ta#k (erformed under w!ic! <o9 order.

50

.ollowing are t$e %($eme% for Jo' (o%ting5

1 2 3 4 0 6 2 4 5 10 11

I digit (ompri%e% wit$ following5

i. ii. iii. i&. &. &i. &ii. &iii. Production 3ooling 6tock Order Plant Order 1e#ource# and O&er!ead# .e#ign and .e&elo(ment $i#cellaneou# B '.1.%. C 6econd line tooling

II - III digit contain# (ro<ect code likeI .>,OP B 01 C= .O;3H B 02 C= $I' 21 B 04 C etc. I*= *=*I digit com(ri#e# wit! a##em9l) code under eac! (ro<ect codeY a##em9lie# 9eing (roduced !a&e 9een a##igned 3 digit code. *II digit com(ri#e# wit! followingI i. ii. iii. 6?/ om(onent 6u9 A##em9l) A##em9l)

0=4=0=6=2=4=5 alt!oug! not allotted 9) $6. B $anagement #er&ice# de(artment C= now 9eing con#idered a# 6?/ com(onent. *III digit include# 9atc! num9er#. IX - X= XI contain# (rogramming regi#tration no. $ain /unction# of o#ting in 1e#(ect of <o9 co#ting %#timating of i##ue <o9 order. lo#ure of <o9 order.

$aintenance of <o9 co#t #!eet. 56

Pri(ing poli(y In HAL

/rom t!e 9eginning +A, !a# u#ed different t)(e of (ricing met!od# in unlike (eriod# like u( to 1541= co#t (lu# (ricing (olic)= In 1542- 44 /ixed co#t Fuotation= In 1544-54= /ixed (rice or co#t w!ic!e&er i# le## i# u#ed and in 1554 - onward# /ixed (rice Fuotation B /P8 C i# u#ed a# (ricing (olic) of +A,. urrentl)= (ricing (olic) of +A, i# 9a#ed on /P8 #)#tem. 52

/O1$A3 O/ P1I I@' A3A,O'>%I-

HAL LUCAN"C DI*ISI"N P!IC CATAL"0U ". AI!C!A.T SPA! S ". 6411-16
Part no. Name #tr. Co%t :m; #tr. Co%t :m; Total #tr. Co%t A(t)al $o)r% La'o)r Co%t ,reaE Up (o%t Total ,reaE )p Profit NP" H+ P"H Total (o%t Unit Pri(e Unit pri(e

I. $aterial co#t \ 8t). from 9ill# of material ] e#calation rate II. 3otal $aterial co#t \$aterial co#t B im(ort C P $aterial co#t I*. ,a9our co#t \ 6$+ ] $+1 ?efficienc) +ere= la9our co#t i# com(uted 9) taking (ro(ortionate of e#calation co#t of (re&iou# )ear and current )ear i.e. 30I60= in t!i#= la9our co#t i# calculated 9) multi(l) !our# wit! 1#.410.20. *. 7reak u( co#t \ $aterial co#t P la9our co#t E @PO+ *I. 3otal co#t \ 3otal $aterial co#t P la9our co#t *II. 3otal 9reak u( (rofit \ 0.0 W In @PO+ P 10W on material co#t. *III. >nit co#t \ 3otal (rofit P 3otal co#t - (roduction !our#. IX. 3otal (rofit \ 3otal 9reak u( (rofit. B $anufactured C. III. Actual !our# \ ;ork done? efficienc) t!e efficienc) of worker# i# to 9e determined a# 66WC.

#aintenan(e of pri(e (atalog)e

3!e (rice #)#tem of +A, i# 9a#ed on /.P.8..P. . of +A, com(ri#e# wit! (art no=. nomenclature= material co#t of im(ort and indigenou# good#= total material co#t !our# K 6W of efficienc)= la9our 54

co#t i.e. (ro(ortionate of exalation rate of (re&iou# )ear and current )ear= 9reak u( co#t included material co#t and la9our co#t and excluded non (roducti&e !our# and t!en we find out total 9reak u( (rofit w!ic! i# 0.0 W on non (roducti&e !our# and 10 W of 9reak u( co#t and at la#t we calculate total (rofit and unit co#t. Unit Co%t M Total profit N Total (o%t

Comp)tation of #.H.!
It i# com(uted 9) taking into account t!e total 9udgeted ex(en#e# and 9udgeted (roduction. It i# calculated 9) di&iding t!e total ex(en#e# of di&i#ion 9) total direct la9our !our# of all direct de(artment#.

55

SI. N". Parti()lar% I 1 2 .i&i#ional %x(en#e# 6alarie# and wage# Ot!er %x(en#e# 3otal %x(en#e# 3 3.1 3.1.1 3.1.2 ,e##I %x( 1elating to ..1.% 3raining /oreign 3ec!nical /ee# Ot!er# 6u9 3.2 3.3 3.4 3otal B 3.13.1.13.1.2 C %xc!ange 1ate &ariation 'round 1i#k In#urance Ot!er# 6u9 3otal B 3.1-3.4 C 3.0 4 0 6 6.1 @et ot!er %x(en#e# B1P 2 - 3C .e(reciation Pro&i#ion for contingencie# Increa#e redundancie# Interdi&i#ional ex(en#e# .e9it

A(t)al

!evi%ed %timate%

,)dgeted %timate%

.ore(a%t

100

Cal()lation for La'o)r Time ,ooEing5

It i# com(uted 9) multi(lication of $.+.1 wit! total !our#. HAL L)(Enow Divi%ion P. C De%(ripti on San(ti on !D ! #tr. I%%) e #tr. IDT " #tr. Tota l #tr. .e'. Ho) r% #ar( $ Ho)r% Tota l $o)r % LT , A+ T Tot al

xpen%e% of de%ign proJe(t

Comp)tation of D.!. .
It i# differed re&enue ex(enditure. %x(en#e# it include# all ex(en#e# in re#(ect of fixture#= non #tandard eFui(ment#= training eFui(ment#. Pro<ect management ex(en#e# etc. 3!e co#ting #ection of +A, ke(t all record# in regarding to .1%. 3!e 9alance of re&enue item #!ould 9e clo#ed in t!at )ear 9ut #ome 9alance# i# are not clo#ed it #!ould 9e o(ening 9alance of next )ear i.e. .1%.

101

,ill% of #aterial%5 .ormat of ,"# HAL LUCAN"C DI*ISI"N

SI. Part Categorie% of prod)(t No. of material p)r($a%ed order no. !D! No%. La%t pro()rement rate e%(. !ate Total val)me

N". detail%

102

",S !*ATI"NS
1C +A, !a# no 9ig com(etitor in t!e w!ole market. 2C +A, i# li#ted among#t t!e to( ten (u9lic #ector unit# in t!e countr). 3C $ain cu#tomer of +A, i# IA/Y A.A i# one ot!er cu#tomer of +A,. 1atio 9etween IA/ - ot!er cu#tomer# i# 42I13 a((rox. 4C All #tandard related to (roduction more or le## de(end u(on direct worker#. 0C Pricing (olic) t!at i# ado(ted 9) +A, i# 9a#ed on /P8. 10W (rofit i# taken on total co#t= w!ic! i# fixed (rice of t!e com(an). 6C Production de(end# u(on t!e direct - indirect worker#. 2C %fficienc) of direct worker# i# calculated 66W. %arlier it i# u#ed to 9e 20W. It i# decrea#ed 9) 5W. It i# one of t!e cau#e of increa#ing of $+1. 4C %#ta9li#!ing of direct - indirect worker# i# &er) well. 5C %#calation factor t!at i# taken into account follow# t!e ratio 30I60= in w!ic! 30W i# increa#ed on (re&iou# )ear - 60W increa#e on current )ear in a((lication. 10C om(an) i# (erforming it# re#(on#i9ilitie# 9) (ro&iding em(lo)ment to 0000 (eo(le in t!eir di&i#ion it#elf. 11C 6ecrec) i# maintained= #o actual figure# are not di#clo#ed in front of out#ide (eo(le. 12C 3ig!t #ecurit) i# made to a&oid an) kind of di#tortion. ;it!out entr) (a## no out#ider can enter into t!e (remi#e# of factor). 103

13C A lean re#ource team i# formed in +A,. A.I on 14-05-04 to eliminate all #ort# of wa#tage w!ic! !am(er #moot! functioning of (roduction to ac!ie&e Organization 'oal G$AXI$>$ P1O/I3 ;I3+ $I@I$>$ O63:.

SU00 STI"NS
On t!e 9a#i# of o9#er&ation - fact# collected in t!e duration of #ummer training= I would like to recommend a few #ugge#tion#= w!ic! mig!t or mig!t not 9e taken into con#ideration 9ut t!e) ma) (ro&e to 9e &alua9leI1C ,ead time for recei&ing raw material# from #u((lier i# more= it #!ould 9e reduced. 2C $an) em(lo)ee# are &er) Fualified - well endor#ed wit! &alua9le idea#Y t!eir idea# #!ould 9e taken into con#ideration. 3C Intranet facilit) #!ould 9e freFuentl) u#ed #o a# to #a&e mone) - time. 4C 3!e #)#tem of com(an) #!ould 9e ela#tic - ca(a9le of ado(ting c!ange#. 0C ;!ile (re(aring ca(ital 9udget (re#ent &alue of mone) #!ould 9e taken. 6C 6imilar kind of working condition #!ould 9e (ro&ided to em(lo)ee# of #ame le&el. 2C Promotion criteria #!ould not onl) 9e 9a#ed on #eniorit) 9a#i#. It #!ould 9e 9a#ed on certain (erformance #tandard#. 4C 3!e com(an) #!ould tr) to #et order# from ot!er# cu#tomer# ot!er t!an (ermanent cu#tomer# #o t!at com(an) could get econom) of #cale - reduce co#t of (roduction to maximum it# (rofit. 5C ;!ate&er met!od# taug!t in lean management to eliminate wa#tage to 9e im(lemented in good #(irit to reduce co#t.

104

C"NCLUSI"N

3!e to(ic undertaken for #tud) wa# too wide to 9e #tudied in detail in all t!e a#(ect#. .uration of t!e ;inter 3raining wa# limited - t!e #am(le #ize wa# re#tricted to Acce##orie# .i&i#ion= ,ucknow onl). 3!e data #o collected for writing t!i# re(ort i# t!e re#ult of direct (er#onal inter&iew# of t!e concerned aut!oritie# of different #ection# of t!e account# de(artment. 3!i# #tud) not onl) made me familiar wit! a 9ig com(an) like +A, 9ut al#o (ro&ided me t!e (ractical &iew !ow t!e finance function# - t!eorie# are a((lica9le in an Organization. +A, i# li#ted among to( ten (u9lic #ector unit#= w!ic! are running in (rofit. It# main cu#tomer i# IA/. It# ot!er cu#tomer# areI .efen#e 1 - . ,a9? .e(artment of 6(ace 6tate 'o&ernment? .e(artment of Ordinance /actorie#? or(orate Officer# /l)ing Academie#? %ducational In#titution# 100 i&il A&iation?

 Airline#? Air 3axie#? Air argo .efen#e /orce# of countrie# from 6. %a#t A#ia? $iddle %a#t - Africa olla9orator? ,icen#or

All 6ection# of Account# .e(artment function# #e(aratel) 9ut in a co-coordinated manner. 3!eir functioning de(end# on eac! ot!er. One #ection (ro&ide# data a# an in(ut to ot!er #ectionY ot!er #ection (roce##e# it - get# out(ut. In t!i# manner t!e#e #ection# are inter-de(endent.

106

,i'liograp$y

+A, %m(lo)ee"# +and9ook 7udget $anual -- +A, o#ting - Pricing $anual E +A,

,ooE%
/inancial $anagement I $r...1.@a!ak /inancial $anagement I $r. Arun @arula - $r. A. ,alwani

Ce'%ite5
www.!alindia.com www.google.com

102