fixed assest 1

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CHAPTER-1

INTRODUCTION


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NEED FOR VALUATION OF FIXED ASSETS:

Valuation of fixe a!!et! i! i"#o$tant to %a&e fai$ "ea!u$e of #$ofit o$ lo!!

an finan'ial #o!ition of t%e 'on'e$n( Fixe a!!et! a$e "eant fo$ u!e fo$ "an) )ea$!(

T%e &alue of t%e!e a!!et! e'$ea!e! *it% t%ei$ u!e o$ *it% ti"e o$ "an) ot%e$

$ea!on!( A #o$tion of fixe a!!et! a$e $eu'e +) u!a,e a$e 'on&e$te into 'a!%

t%$ou,% '%a$,in, e#$e'iation( Fo$ 'o$$e't "ea!u$e"ent of in'o"e #$o#e$

"ea!u$e"ent of e#$e'iation i! e!!ential a! e#$e'iation 'on!titute! a Pa$t of total

'o!t of #$ou'tion(

.EANIN/ OF FIXED ASSETS:

Fixe A!!et! a$e t%e a!!et! %el *it% t%e intention of +ein, u!e on 'ontinuou!

+a!i! fo$ t%e #u$#o!e of #$ou'in, o$ #$o&iin, ,oo! o$ !e$&i'e! an a$e not %el fo$

$e!ale in t%e no$"al 'ou$!e of +u!ine!!(

E(,(: Lan an 0uilin,! Plant an .a'%ine$) .oto$ Ve%i'le! Fu$nitu$e an

Fixtu$e!(

Finan'ial t$an!a'tion! a$e $e'o$e in t%e +oo! ee#in, in &ie* t%e ,oin,

'on'e$n a!#e't of t%e +u!ine!! unit( In ,oin, 'on'e$n a!#e't it i! a!!u"e t%at t%e

+u!ine!! unit %a! $ea!ona+le ex#e'tation of 'ontinuin, t%e +u!ine!! fo$ a #$ofit fo$ an

inefinite #e$io of ti"e( T%i! a!!u"#tion #$o&ie! "u'% of t%e 2u!tifi'ation fo$

$e'o$in, fixe a!!et! at o$i,inal 'o!t an e#$e'iatin, t%e" in a !)!te"ati' "anne$

*it%out $efe$en'e to t%ei$ 'u$$ent $eali3a+le &alue(

It i! u!ele!! to $e'o$ t%e fixe a!!et! in t%e +alan'e !%eet at t%ei$ e!ti"ate

$eali3a+le &alue! if t%e$e i! no i""eiate ex#e'tation of !ellin, t%e"( So t%e) a$e


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!%o*n at t%ei$ +oo &alue 4i(e( Co!t 5De#$e'iation6 an not at 'u$$ent $eali3a+le

&alue( T%e "a$et &alue of t%e fixe a!!et! "a) '%an,e *it% t%e #a!!a,e of ti"e +ut

fo$ a''ountin, #u$#o!e it 'ontinue! to +e !%o*n in t%e +oo! in %i!to$i'al 'o!t(

T%e 'o!t 'on'e#t of a''ountin, !tate! t%at e#$e'iation 'al'ulate on t%e +a!i!

of %i!to$i'al 'o!t of ol a!!et! i! u!uall) lo*e$ t%an t%e a"ount 'al'ulate at 'u$$ent

&alue7 $e#la'e"ent &alue( T%e!e $e!ult! in "o$e #$ofit! *%i'% if i!t$i+ute in full *ill

lea to $eu'tion in 'a#ital(

ACCOUNTIN/ STANDARD FOR FIXED ASSETS 4AS-186:

AS-18 on A''ountin, fo$ Fixe A!!et! %a! +een "ae "anato$) *it%

effe't f$o" 81(988(11( A''o$in, to t%e AS-18 ;Fixe A!!et i! an a!!et %el *it%

t%e intention of +ein, u!e on 'ontinuou! +a!i! fo$ t%e #u$#o!e of #$ou'in, o$

#$o&iin, ,oo! o$ !e$&i'e! an i! not %el fo$ $e!ale in t%e no$"al 'ou$!e of a'tion


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Re&aluation of a!!et!: Fixe a!!et! "a) +e $e!tate in t%e &alue *it% t%e

%el# of a##$ai!al une$ taen +) t%e 'o"#etent &alue?! (Su'% &aluation of a!!et! i!

'alle $e&aluation(

FIXED ASSETS .ANA/E.ENT C@CLE

T%e fixe a!!et! "ana,e"ent ')'le i! t%e ')'le of a'ti&itie! f$o" t%e a'>ui!ition of t%e

a!!et to t%e final i!#o!ition of t%e a!!et! at t%e en of t%ei$ u!eful life( T%e ')'le %a!

!te#!:

A'>ui!ition: T%e ')'le +e,in! *it% t%e a'>ui!ition #u$'%a!e ,ift o$ ot%e$*i!e of an

a!!et an t%e ete$"ination t%at t%e a!!et i! to +e 'a#itali3e( To +e 'a#itali3e t%e a!!et

%a! to "eet t%e a,en')?! 'a#itali3ation li"it an %a&e a u!eful life of one )ea$ o$ "o$e(

Re'ei&in,: T%e a!!et i! fo$"all) $e'ei&e an a''e#te +) t%e a,en')( Re'ei#t "a) +e

&e$ifie +) ent$) into an auto"ate #u$'%a!in, !)!te" o$ +) %a$ 'o#) o'u"ent( In t%e

'a!e of onate fixe a!!et! $e'ei#t 'an +e &e$ifie +) a lette$ to t%e ono$(

Pa)"ent: Pa)"ent i! "ae fo$ t%e a!!et a''o$in, to t%e te$"! of t%e #u$'%a!e o$e$ o$

$e'o,nition of a''e#tan'e of a ,ift to t%e ono$( T%e #a)"ent in'lue! t%e a'>ui!ition

'o!t f$ei,%t an all ot%e$ 'o!t! to #ut t%e a!!et( A'>ui!ition 'o!t of onate fixe a!!et!

i! ete$"ine +) it! fai$ "a$et &alue(

Ientifi'ation: t%e a!!et i! ientifie a! an a!!et ta,,e o$ ot%e$*i!e ientifie an

ente$e into t%e fixe a!!et! "ana,e"ent in&ento$) !)!te"( A!!et! a$e ientifie *it% a

#e$"anentl) atta'%e ientifi'ation ta, et'%in, o$ +) #aintin, on t%e ientifi'ation

nu"+e$(

In&ento$): T%e lon,e!t !te# in t%e ')'le( T%e a!!et i! u!e o&e$ it! u!eful life( A!!et! a$e

in&ento$ie an a''ounte fo$ u$in, t%i! !te# until t%e) a$e no lon,e$ neee( T%e

a,en')?! #oli'ie! an #$o'eu$e! ete$"ine t%e in&ento$) inte$&al(


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Ex'e!!: t%e a!!et i! e'la$e a! ex'e!! to t%e u!e$?! nee!( T%e a!!et "a) +e

t$an!fe$$e to anot%e$ u!e$ *%e$e it *ill 'ontinue to +e u!e a''ounte fo$ an

in&ento$ie( A!!et! "a) +e e'la$e a! ex'e!! "o$e t%an on'e until t%e a!!et i! no

lon,e$ neee(

Su$#lu!: t%e la!t !te# in t%e fixe a!!et! "ana,e"ent ')'le( T%e a!!et i! e'la$e to +e

!u$#lu! #$o#e$t) an to %a&e no fu$t%e$ &alue to t%e a,en')( T%e a!!et i! i!#o!e of +)

!ale o$ i!'a$in, e#enin, on t%e $e!iual &alue( Sale 'an +e +) au'tion !eale +i

!#ot !ale o$ t%$ou,% a !ale! !to$e(

FIXED ASSETS .ANA/E.ENT C@CLE

NEED FOR THE STUD@


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A! fixe a!!et! #la) an i"#o$tant $ole in 'o"#an)?! o+2e'ti&e!( T%e!e

fixe a$e not 'on&e$ti+le o$ not li>uia+le o&e$ a #e$io of ti"e( T%e o*ne$?! fun! an

lon, te$" lia+ilitie! a$e in&e!te in fixe a!!et!( Sin'e fixe a!!et! #la) o"inant $ole

in t%e +u!ine!! an t%e fi$" %a! utili3ation of fixe a!!et!( So $atio 'ont$i+ute! in

anal)3in, an e&aluatin, t%e #e$fo$"an'e of t%e +u!ine!!(

If fi$"! fixe a!!et! a$e ile an not utili3e #$o#e$l) it affe't! t%e lon,-

te$" !u!taina+ilit) of t%e fi$" *%i'% "a) affe't li>uiit) an !ol&en') an #$ofita+ilit)

#o!ition! of t%e 'o"#an)( T%e ile of fixe a!!et! lea! to a t$e"enou! lo!! in

finan'ial 'o!t an intan,i+le 'o!t a!!o'iate of it( So t%i! *ill lea to e&aluation of fixe

a!!et! #e$fo$"an'e( Co"#a$in, *it% !i"ila$ 'o"#an) an 'o"#a$i!on *it% inu!t$)

!tana$!(

So C%o!en a !tu) to 'onu't fixe a!!et! anal)!i! of RADIANT CA0LES

PVT(LTD u!in, $atio in 'o"#a$i!on *it% #$e&iou! )ea$ #e$fo$"an'e(

SCOPE OF THE STUD@

1( T%e #$o2e't i! 'o&e$e on fixe a!!et! of RADCAB. $a*n f$o" annual $e#o$t!

of t%e 'o"#an)( T%e !u+2e't "atte$ i! li"ite to fixe a!!et! it! anal)!i! an it!

#e$fo$"an'e +ut not to an) ot%e$ a$ea! of a''ountin, 'o$#o$ate "a$etin, an

finan'ial "atte$!(

OBJECTIVES OF THE STUDY:


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T%e follo*in, a$e t%e o+2e'ti&e! of t%e !tu)

1( T%e !tu) i! 'onu'te to no* t%e a"ount of 'a#ital ex#enitu$e "ae +)

t%e 'o"#an) u$in, !tu) #e$io(

9( T%e !tu) i! 'onu'te to e&aluate fixe a!!et! #e$fo$"an'e of RADCAB.

B( T%e !tu) i! 'onu'te to e&aluate t%e fixe a!!et! tu$no&e$ of RADCAB.

( T%e !tu) i! 'onu'te to e&aluate e#$e'iation an "et%o of e#$e'iation

ao#te +) RADCAB.

( T%e !tu) i! 'onu'te to no* t%e a"ount of finan'e "ae +) lon,-te$"

lia+ilitie! an o*ne$! fun! to*a$! fixe a!!et!(

( T%e !tu) i! 'onu'te to e&aluate *%et%e$ fixe a!!et! a$e ,i&in, ae>uate

$etu$n! to t%e 'o"#an)

( Stu) i! 'onu'te to e&aluate t%at if fixe a!!et! a$e li>uiate *%at

#$o#o$tion of it *ill 'ont$i+ute fo$ t%e #a)"ent of o*ne$! fun an lon,-te$"

lia+ilitie!(

METHODOLOGY

T%e ata u!e fo$ t%e anal)!i! an inte$#$etation i! f$o" annual $e#o$t! of

t%e 'o"#an) i(e( !e'ona$) fo$"! of ata( Ratio anal)!i! i! u!e fo$ 'al'ulation

#u$#o!e(

T%e #$o2e't i! #$e!ente u!in, ta+le! ,$a#%! an *it% t%ei$

inte$#$etation!( No !u$&e) i! une$taen o$ o+!e$&ation !tu) i! 'onu'te +)

e&aluatin, fixe a!!et! #e$fo$"an'e of t%e 'o"#an)(

SOURCES OF DATA


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T%e ata neee fo$ t%i! #$o2e't i! 'olle'te f$o" t%e follo*in, !ou$'e!:

1( T%e ata i! ao#te #u$el) f$o" !e'ona$) !ou$'e!(

9( T%e t%eo$eti'al 'ontent! a$e ,at%e$e #u$el) f$o" e"inent text +oo! an

$efe$en'e!(

B( T%e finan'ial ata an info$"ation i! ,at%e$e f$o" annual $e#o$t! of t%e 'o"#an)(

PERIOD OF STUDY:

.ae a !tu) fo$ t%e #e$io of )ea$! (9811-9819 to 981-981

IMPORTANCE:

Fixe a!!et! a$e t%e a!!et! *%i'% 'annot +e li>uiate into 'a!% *it%in

one )ea$( T%e %u,e a"ount! of fun! of t%e 'o"#an) a$e in&e!te in t%e!e a!!et!(

E&e$) )ea$ 'o"#an) in&e!t! an aitional fun in t%e!e a!!et! i$e'tl) o$ ini$e'tl)(

T%e !u$&i&al an ot%e$ o+2e'ti&e! of t%e 'o"#an) e#en on o#e$atin, #e$fo$"an'e

of "ana,e"ent i(e( effe'ti&e utili3ation of t%e!e a!!et!(

Fi$" %a! e&aluate t%e #e$fo$"an'e of fixe a!!et! *it% #$o#o$tion of

'a#ital e"#lo)e on net a!!et! tu$no&e$ an ot%e$ #a$a"ete$! *%i'% a$e %el#ful fo$

e&aluatin, t%e #e$fo$"an'e of fixe a!!et!(

LIMITATIONS:

T%e follo*in, a$e t%e li"itation! fo$ t%e !tu)


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1( T%e !tu) i! li"ite into t%e ate an info$"ation #$o&ie +) t%e RADCA0

An it! annual $e#o$t!(

9( T%e $e#o$t "a) not #$o&ie exa't fixe a!!et! !tatu! an #o!ition of RADCAB

it "a) +e &a$)in, f$o" ti"e to ti"e an !ituation to !ituation(

B( T%i! $e#o$t i! not %el#ful in in&e!tin, in RADCAB

( Eit%e$ t%$ou,% i!in&e!t"ent! o$ 'a#ital "a$et(

( T%e a''ountin, #$o'eu$e an ot%e$ a''ountin, #$in'i#le! a$e li"ite +) t%e

'%an,e! "ae +) t%e 'o"#an) "a) &a$) fixe a!!et! #e$fo$"an'e(


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CHAPTER-‖

REVIEW OF LITERATURE

MANAGEMENT OF FIXED ASSETS

T%e !ele'tion of &a$iou! fixe a!!et! $e>ui$e fo$ '$eatin, t%e e!i$e

#$ou'tion fa'ilitie! an t%e e'i!ion $e,a$in, t%e ete$"ination of le&el of fixe


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a!!et! in t%e 'a#ital !t$u'tu$e i! an i"#o$tant e'i!ion fo$ t%e 'o"#an) to tae fo$ t%e

!"oot% $unnin, of +u!ine!!( T%e e'i!ion! $elatin, to fixe a!!et! in&ol&e %u,e fun!

fo$ lon, #e$io of ti"e an a$e ,ene$all) of i$$e&e$!i+le natu$e affe'tin, t%e lon,

#$ofita+ilit) of t%e +u!ine!!( T%u! "ana,e"ent of fixe a!!et i! of &ital i"#o$tan'e to

an) o$,ani3ation(

T%e #$o'e!! of Fixe A!!et! .ana,e"ent in&ol&e!:

1( Sele'tion of "o!t *o$t%) #$o2e't! f$o" t%e iffe$ent alte$nati&e! of fixe a!!et!(

9( A$$an,in, t%e $e>ui!ite fun!7'a#ital fo$ t%e !a"e(

T%e fi$!t i"#o$tant 'on!ie$ation i! to a'>ui$e onl) t%at a"ount of fixe a!!et!

*%i'% *ill +e 2u!t !uffi'ient to en!u$e !"oot% an effi'ient $unnin, of t%e +u!ine!!( In

!o"e 'a!e! it "a) +e e'ono"i'al to +u) 'e$tain a!!et! in a lot !i3e( Anot%e$

i"#o$tant 'on!ie$ation to +e e#t in "in i! #o!!i+le in'$ea!e in t%e e"an of t%e

fi$"?! #$ou't nee! t%e ex#an!ion of a'ti&itie!( Hen'e a fi$" !%oul %a&e t%at

a"ount of fixe a!!et! *%i'% 'oul a2u!t to in'$ea!e e"an(

Anot%e$ a!#e't of fixe a!!et! "ana,e"ent i! t%at a fi$" "u!t en!u$e

+uffe$ !to'! of 'e$tain e!!ential e>ui#"ent! to en!u$e uninte$$u#te #$ou'tion in t%e

e&ent! of e"e$,en'ie!( So"eti"e! t%e$e "a) !o"e +$eao*n in !o"e e>ui#"ent!

o$ !e$&i'e! affe'tin, t%e enti$e #$ou'tion( It i! al*a)! +ette$ to %a&e !o"e alte$nati&e

a$$an,e"ent! to eal *it% !u'% !ituation! +ut at t%e !a"e ti"e t%e 'o!t of 'a$$)in,

!u'% +uffe$ !to' !%oul al!o +e e&aluate( Effo$t! !%oul al!o +e "ae to "ini"i3e

t%e le&el of +uffe$ !to' of fixe a!!et! !o t%at t%e$e *ill +e "axi"u" utili3ation u$in,

t%at #e$io(

Fixe a!!et! "ana,e"ent i! an a''ountin, #$o'e!! t%at !ee! to t$a'

http://en.wikipedia.org/wiki/Accountinghttp://en.wikipedia.org/wiki/Accounting


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Fixe a!!et! fo$ t%e #u$#o!e! of finan'ial a''ountin, #$e&enti&e .aintenan'e an

t%eft ete$$en'e( .an) o$,ani3ation! fa'e a !i,nifi'ant '%allen,e to t$a' t%e lo'ation

>uantit) 'onition "aintenan'e an e#$e'iation !tatu! of t%ei$ fixe a!!et!( A

#o#ula$ a##$oa'% to t$a'in, fixe a!!et! utili3e! !e$ial nu"+e$e A!!et Ta,! often

*it% +a$ 'oe! fo$ ea!) an a''u$ate $eain,( Pe$ioi'all) t%e o*ne$ of t%e a!!et!

'an tae in&ento$) *it% a "o+ile +a$'oe $eae$ an t%en #$ou'e a $e#o$t( Off-t%e-

!%elf !oft*a$e #a'a,e! fo$ fixe a!!et "ana,e"ent a$e "a$ete to +u!ine!!e!

!"all an la$,e( So"e Ente$#$i!e Re!ou$'e Plannin, !)!te"! a$e a&aila+le *it% fixe

a!!et! "oule!(

In&e!t"ent "ana,e"ent i! t%e #$ofe!!ional "ana,e"ent of &a$iou!

!e'u$itie! 4!%a$e! +on! et'6 an ot%e$ a!!et! 4e(,( $eal e!tate6 to "eet !#e'ifie

in&e!t"ent ,oal! fo$ t%e +enefit of t%e in&e!to$!( In&e!to$! "a) +e in!titution!

4in!u$an'e 'o"#anie! #en!ion fun! 'o$#o$ation! et'(6 o$ #$i&ate in&e!to$! 4+ot%

i$e'tl) &ia in&e!t"ent 'ont$a't! an "o$e 'o""onl) &ia 'olle'ti&e in&e!t"ent

!'%e"e! e,( "utual fun!6 ( T%e te$" a!!et "ana,e"ent i! often u!e to $efe$ to t%e

in&e!t"ent "ana,e"ent of 'olle'ti&e in&e!t"ent! *%il!t t%e "o$e ,ene$i' fun

"ana,e"ent "a) $efe$ to all fo$"! of in!titutional in&e!t"ent a! *ell a! in&e!t"ent

"ana,e"ent fo$ #$i&ate in&e!to$!( In&e!t"ent "ana,e$! *%o !#e'iali3e in advisory o$

discretionary "ana,e"ent on +e%alf of 4no$"all) *ealt%)6 #$i&ate in&e!to$! "a) often

$efe$ to t%ei$ !e$&i'e! a! *ealt% "ana,e"ent o$ #o$tfolio "ana,e"ent often *it%in t%e

'ontext of !o-'alle G#$i&ate +anin,G(

T%e #$o&i!ion of in&e!t"ent "ana,e"ent !e$&i'e! in'lue! ele"ent! of finan'ial

anal)!i! a!!et !ele'tion !to' !ele'tion #lan i"#le"entation an on,oin,

"onito$in, of in&e!t"ent!(

http://en.wikipedia.org/wiki/Fixed_assethttp://en.wikipedia.org/wiki/Financial_accountinghttp://en.wikipedia.org/wiki/Thefthttp://en.wikipedia.org/wiki/Depreciationhttp://en.wikipedia.org/wiki/Labelhttp://en.wikipedia.org/wiki/Bar_codeshttp://en.wikipedia.org/wiki/Bar_code_scannerhttp://en.wikipedia.org/wiki/Enterprise_Resource_Planninghttp://en.wikipedia.org/wiki/Securitieshttp://en.wikipedia.org/wiki/Assetshttp://en.wikipedia.org/wiki/Assetshttp://en.wikipedia.org/wiki/Real_estatehttp://en.wikipedia.org/wiki/Collective_investment_schemehttp://en.wikipedia.org/wiki/Collective_investment_schemehttp://en.wikipedia.org/wiki/Mutual_fundshttp://en.wikipedia.org/wiki/Collective_investmenthttp://en.wikipedia.org/wiki/Financial_analysishttp://en.wikipedia.org/wiki/Financial_analysishttp://en.wikipedia.org/wiki/Fixed_assethttp://en.wikipedia.org/wiki/Financial_accountinghttp://en.wikipedia.org/wiki/Thefthttp://en.wikipedia.org/wiki/Depreciationhttp://en.wikipedia.org/wiki/Labelhttp://en.wikipedia.org/wiki/Bar_codeshttp://en.wikipedia.org/wiki/Bar_code_scannerhttp://en.wikipedia.org/wiki/Enterprise_Resource_Planninghttp://en.wikipedia.org/wiki/Securitieshttp://en.wikipedia.org/wiki/Assetshttp://en.wikipedia.org/wiki/Real_estatehttp://en.wikipedia.org/wiki/Collective_investment_schemehttp://en.wikipedia.org/wiki/Collective_investment_schemehttp://en.wikipedia.org/wiki/Mutual_fundshttp://en.wikipedia.org/wiki/Collective_investmenthttp://en.wikipedia.org/wiki/Financial_analysishttp://en.wikipedia.org/wiki/Financial_analysis


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In&e!t"ent "ana,e"ent i! a la$,e an i"#o$tant ,lo+al inu!t$) in it! o*n $i,%t

$e!#on!i+le fo$ 'a$etain, of t$illion! of olla$! eu$o! #oun! an )en( Co"in,

une$ t%e $e"it of finan'ial !e$&i'e! "an) of t%e *o$l! la$,e!t 'o"#anie! a$e at

lea!t in #a$t in&e!t"ent "ana,e$! an e"#lo) "illion! of !taff an '$eate +illion! in

$e&enue(

Fun "ana,e$ 4o$ in&e!t"ent a&i!o$ in t%e U(S(6 $efe$! to +ot% a fi$"

t%at #$o&ie! in&e!t"ent "ana,e"ent !e$&i'e! an an ini&iual4!6 *%o

i$e't! fun "ana,e"ent e'i!ion!

10 largest asset management firms

/lo+al In&e!to$?! 9898 11 to# 18 a!!et "ana,e$! +) a!!et! une$

"ana,e"ent( 4Sou$'e: 0/I6

Ran Co"#an) A!!et! une$ "ana,e"ent4US"illion6

Count$)

1( 0a$'la)! /lo+al In&e!to$! 1881 UJ

9( State St$eet /lo+al A&i!o$! 1B9 US

B( Fielit) In&e!t"ent! 1988 US

( Ca#ital /$ou# Co"#anie! 198188B US

( Le,, .a!on K188 US

( T%e Van,ua$ /$ou# K9888 US

( Allian3 /lo+al In&e!to$! 81B /e$"an)

http://en.wikipedia.org/wiki/1000000000000_(number)http://en.wikipedia.org/wiki/Financial_serviceshttp://en.wikipedia.org/wiki/Investment_advisorhttp://en.wikipedia.org/wiki/Businesshttp://www.globalinvestormagazine.com/http://www.bgifunds.com/info/market_views/article.jhtml?id=/content/BGIfunds/article/global_investor_award_2006.xmlhttp://en.wikipedia.org/wiki/USDhttp://en.wikipedia.org/wiki/Barclays_Global_Investorshttp://en.wikipedia.org/wiki/State_Street_Global_Advisorshttp://en.wikipedia.org/wiki/Fidelity_Investmentshttp://en.wikipedia.org/wiki/Capital_Group_Companieshttp://en.wikipedia.org/wiki/Legg_Masonhttp://en.wikipedia.org/wiki/The_Vanguard_Grouphttp://en.wikipedia.org/wiki/Allianz_Global_Investorshttp://en.wikipedia.org/wiki/1000000000000_(number)http://en.wikipedia.org/wiki/Financial_serviceshttp://en.wikipedia.org/wiki/Investment_advisorhttp://en.wikipedia.org/wiki/Businesshttp://www.globalinvestormagazine.com/http://www.bgifunds.com/info/market_views/article.jhtml?id=/content/BGIfunds/article/global_investor_award_2006.xmlhttp://en.wikipedia.org/wiki/USDhttp://en.wikipedia.org/wiki/Barclays_Global_Investorshttp://en.wikipedia.org/wiki/State_Street_Global_Advisorshttp://en.wikipedia.org/wiki/Fidelity_Investmentshttp://en.wikipedia.org/wiki/Capital_Group_Companieshttp://en.wikipedia.org/wiki/Legg_Masonhttp://en.wikipedia.org/wiki/The_Vanguard_Grouphttp://en.wikipedia.org/wiki/Allianz_Global_Investors


14/56

K( P.o$,an A!!et .ana,e"ent K9 US

( .ellon Finan'ial Co$#o$ation BK9 US

18( Deut!'%e A!!et .ana,e"ent 9BB /e$"an)

Fixe a!!et al!o no*n a! #$o#e$t) #lant an e>ui#"ent 4PPME6 i! a te$"

u!e in a''ountan') fo$ a!!et! an #$o#e$t) *%i'% 'annot ea!il) +e 'on&e$te

into 'a!%( T%i! 'an +e 'o"#a$e *it% 'u$$ent a!!et! !u'% a! 'a!% o$ +an

a''ount! *%i'% a$e e!'$i+e a! li>ui a!!et!( In "o!t 'a!e! onl) tan,i+le

a!!et! a$e $efe$$e to a! fixe( Fixe a!!et! no$"all) in'lue ite"! !u'% a! lan

an +uilin,! "oto$ &e%i'le! fu$nitu$e offi'e e>ui#"ent 'o"#ute$! fixtu$e!

an fittin,! an #lant an "a'%ine$)( T%e!e often $e'ei&e fa&o$a+le tax

t$eat"ent 4e#$e'iation allo*an'e6 o&e$ !%o$t-te$" a!!et! +e'au!e t%e)

e#$e'iate o&e$ ti"e(

http://en.wikipedia.org/wiki/JPMorgan_Asset_Managementhttp://en.wikipedia.org/wiki/Mellon_Financial_Corporationhttp://en.wikipedia.org/wiki/Deutsche_Asset_Managementhttp://en.wikipedia.org/wiki/Accountancyhttp://en.wikipedia.org/wiki/Accountancyhttp://en.wikipedia.org/wiki/Assethttp://en.wikipedia.org/wiki/Propertyhttp://en.wikipedia.org/wiki/Cashhttp://en.wikipedia.org/wiki/Current_assethttp://en.wikipedia.org/wiki/Liquid_assethttp://en.wikipedia.org/wiki/Estate_in_landhttp://en.wikipedia.org/wiki/Buildinghttp://en.wikipedia.org/wiki/Motor_vehiclehttp://en.wikipedia.org/wiki/Motor_vehiclehttp://en.wikipedia.org/wiki/Furniturehttp://en.wikipedia.org/wiki/Office_equipmenthttp://en.wikipedia.org/wiki/Computerhttp://en.wikipedia.org/wiki/Machineryhttp://en.wikipedia.org/wiki/Depreciationhttp://en.wikipedia.org/wiki/JPMorgan_Asset_Managementhttp://en.wikipedia.org/wiki/Mellon_Financial_Corporationhttp://en.wikipedia.org/wiki/Deutsche_Asset_Managementhttp://en.wikipedia.org/wiki/Accountancyhttp://en.wikipedia.org/wiki/Assethttp://en.wikipedia.org/wiki/Propertyhttp://en.wikipedia.org/wiki/Cashhttp://en.wikipedia.org/wiki/Current_assethttp://en.wikipedia.org/wiki/Liquid_assethttp://en.wikipedia.org/wiki/Estate_in_landhttp://en.wikipedia.org/wiki/Buildinghttp://en.wikipedia.org/wiki/Motor_vehiclehttp://en.wikipedia.org/wiki/Furniturehttp://en.wikipedia.org/wiki/Office_equipmenthttp://en.wikipedia.org/wiki/Computerhttp://en.wikipedia.org/wiki/Machineryhttp://en.wikipedia.org/wiki/Depreciation


15/56

CHAPTER- III

INDUSTRIAL PROFILE

and

COMPANY PROFILE

ABOUT RADIANT CABLES PVT LTD

RADIANT %a it! "oe!t +e,innin, in 1K *%en a %ou!e *i$in,

#lant *a! !etu# at it! #$e!ent !ite in H)e$a+a Inia %a! +een $e,i!te$in,

!tu) ,$o*t% e&e$ !in'e( In a !%o$t !#an of ti"e t%e 'o"#an) %a! ex#ane

t%e #$ou't $an,e to &a$iou! t)#e! of LV7HV #o*e$ 'a+le! 4u# to an in'luin,


16/56

BBJV8 'ont$ol in!t$u"entation .inin, Flexi+le S#e'ialt) Ele't$on +ea"

'$o!!-line 'u!to" "ae *i$e! M'a+le! fo$ !#e'ial a##li'ation!(

CAPABILITIES:

RADIANT i! a #$ofe!!ionall) "ana,e ISO 889 'o"#an) !t$i&in, fo$

ex'ellen'e in e&e$) !#%e$e of a'ti&it)( T%e 'o"#an) i! e>ui##e *it% ex'ellent

#lant an fa'ilitie! to en!u$e t%e >ualit) #$ou't! to "eet t%e exa'tin,

!tana$!( Raiant al!o %a! "anufa'tu$in, line! in'o$#o$atin, "i'$o#$o'e!!o$-

+a!e 'ont$ol! *it% !tate of a$t fa'ilitie! %ou!e in a 'ont$olle en&i$on"ent( A

tea" of 'o"#onent en,inee$?! #$ofe!!ional "ana,e$! i! 'on!i!tentl) !t$i&in, to

i"#$o&e u#on it! al$ea) %i,% !tana$! of >ualit) an *o$"an!%i#( Raiant

!ou$'e! t%e $a* "ate$ial! onl) f$o" $e#ute >ualit) 'on!'iou! an a##$o&e

!u##lie$!( All "anufa'tu$in, #$o'e!! at RADIANT in'o$#o$ate! a 'ontinuou!

>ualit) a!!u$an'e #lan *%i'% i! "onito$e at e&e$) !ta,e of "anufa'tu$e(

ELECTRON BEAM TECHNOLOGY CENTRE

Raiant i! t%e fi$!t li'en!e of ato"i' ene$,) $e,ulato$ +oa$ to %a&e

e!ta+li!%e a !tate of a$t ele't$on +ea" te'%nolo,) 'ent$e #$i"a$il) to

"anufa'tu$e *i$e! M 'a+le! fo$ !#e'ial !t$ate,i' a##li'ation! an to *it% !tan

N0C en&i$on"ent( In t%e 'ont$olle +ea" $ea'tion i! 'ont$olle ine#enentl)

in!tantl) *it% ON7OFF featu$e an t%i! #$o'e!! i! utili3e to #$ou'e ne*


17/56

"ate$ial +) &a$iou! '%e"i'al $ea'tion! inu'e +) fa!t ele't$on!( It i! a #$o'e!!

*it% %i,% effi'ien') unifo$"it) an ,oo 'ont$olla+ilit)(

REASEARCH & DEVELOPMENT

Raiant %a! it! o*n in-%ou!e RMD fa'ilit) fo$ e&elo#in, ne* an

inno&ati&e #$o'e!! M #$ou't an $e!#on!e to e&e$) '%an,in,?! of t%e "a$et(

Raiant?! in-%ou!e $e!ea$'% an e&elo#"ent unit %a! +een $e'o,ni3e+) e#a$t"ent of !'ientifi' an inu!t$ial $e!ea$'% "ini!t$) of !'ien'e an

te'%nolo,) ,o&e$n"ent of Inia(

Raiant?! RMD effo$t! an 'o""it"ent %a&e foun en'ou$a,e"ent f$o"

te'%nolo,) e&elo#"ent +oa$ ,o&e$n"ent of Inia an t%e) %a&e extene

finan'ial a!!i!tan'e to $aiant?! #$o2e't fo$ ini,eni3ation of ele't$i' *i$e! an

'a+le! u!in, ele't$on +ea" #$o'e!!in, !)!te" *%i'% %a! +een int$ou'e +)

$aiant fo$t%e fi$!t ti"e in t%e 'ount$)(


18/56

COLLABORATION:

Raiant i! t%e fi$!t to int$ou'e i$$aiate '$o!!-line "ate$ial in!ulate

RADCA0 *i$e! an 'a+le! in Inia une$ ;no*-%o* an te'%nolo,) t$an!fe$ a,$ee"ent< *it% .7!( Ro'+e!to! !u$#$enant 'a+le 'o$#o$ation 4RSCC6 USA

#ionee$! in $aiation '$o!!-linin, te'%nolo,)(

QUALITY ASSURANCE:

Raiant 'a+le! a$e "anufa'tu$e an te!te to 'onfi$" to t%e late!t Inian

0$iti!% SS .IL RSDO an ot%e$ u!e$ a! *ell a! inte$national !#e'ifi'ation!(

Raiant 'a+le! al!o 'a$$) ISI 'e$tifi'ation "a$!( Raiant %a! e!ta+li!%e it?! na"e

fo$ #$o"#t eli&e$) >ualit) #$ou't an !ati!fa'to$) 'u!to"e$ !e$&i'e(

PRODUCTS AND MARKETS:

I( Inu!t$ial:

XLPE7PVC in!ulate no$"al FR FRLS #o*e$ an 'ont$ol 'a+le! an

in!t$u"entation 'a+le! u# to an in'luin, BB&(

II( T$an!#o$t:

Ele't$on 0ea" '$o!!-line RADCA0 *i$e! an 'a+le! fo$ $a#i t$an!it

4lo'o"oti&e Auto"o+ile et'(6

III( Pet$o'%e"i'al:

PVC 7 Raiation '$o!!-line in!ulate FR FRLS *i$e! an 'a+le!(

IV( Po*e$: XLPE7PVC in!ulate no$"al FR FRLS #o*e$ an 'ont$ol 'a+le! u# to an

in'luin, BB&(

V( .inin,:

Sin,le 7 ou+le a$"o$e 'o##e$ #o*e$ 'a+le!(

18


19/56

VI( Ele't$oni':

Co"#o!ite in!ulate *i$e! an 'a+le! a! #e$ late!t .IL !#e'ifi'ation!(

VII( Hou!e *i$in,:

VIII( S%i#+oa$ 'a+le!(

IX( EXANE =IRES M CA0LES une$ RSCC USA li'en!e(

RECOGNITION & AWARDS:

RADIANT %a! +een t%e #$ou $e'i#ient of "an) A*a$! an 'o""enation

'e$tifi'ate! fo$ +e!t "ana,e"ent fo$ it! out!tanin, 'ont$i+ution to*a$!

ini,eni3ation of '$iti'al ai$'$aft *i$e! an 'a+le! %a$"oniou! inu!t$ial $elation

la+o$ *elfa$e et'( 0e!t Ent$e#$eneu$ A*a$! f$o" /o&t(of A(P( an !a""an A*a$

f$o" .ini!t$) of Finan'e ,o&t( of Inia an ;National A*a$ fo$ ualit) #$ou't< f$o"

t%e Hono$a+le P$e!ient of Inia(

THE PRODUCT:

Raiant?! !in,le an "ulti-'onu'to$ RADCA0 *i$e! M 'a+le! a$e $ate u# to

an in'luin, 888V an %a&e a 'onu'to$ te"#e$atu$e $atin, an in'luin,

18C(T%e!e 'a+le! a$e a&aila+le *it% !tana$ flexi+le 'oate 'o##e$!

'onu'to$!(

T%e #$o#$ieta$) in!ulation 'o"#oun! ETFE EVA EXANE HDPE

H@PALON LDPE POL@ALJANE POL@ALJANE POL@OLEFINS PVC PVDF

et'( a$e !#e'iall) 'o"#oune i$$aiation '$o!!-line t%e$"o!ettin, %i,%

te"#e$atu$e 'o"#oun! *%o!e #$in'i#le in,$eient! a$e "ixe *it% 'a$efull)

!ele'te $ein fo$'in, fille$! aiti&e! to #$o&ie ex'ellent ele't$i'al #$o#e$tie!

19


20/56

'o"+ine *it%out !tanin, t%e$"al !ta+ilit) fla"e $e!i!tan'e an "e'%ani'al

#$o#e$tie!( T%e in!ulation i! not affe'te +) o3one in an) !tana$ o3one te!t(

T%e in!ulation 'o"#oun! ex#o!e to a %i,% &olta,e %i,% ene$,) +ea"

4i$$aiation #$o'e!!6 t%at 'au!e! t%e 'o"#oun to '$o!!-lin an t%u! #$o&ie a

t%e$"o!ettin, in!ulation *it% a 'u!to"i3e +alan'e of #$o#e$tie! fo$ t%e a##li'ation!(

T%e RADCA0 'a+le! offe$ t%e follo*in, a&anta,e! o&e$ 'on&entional 'a+le!:

=ie te"#e$atu$e $atin,4-Q'to18Q'6

S"alle$ ia"ete$! an *ei,%t!

Hi,%e$ t%e$"al o&e$ loa!

No 2a'et! neee

Tou,%e$ "e'%ani'al

Hi,%e$ 'u$$ent $atin,!

Ex'ellent f$a"e $e!i!tan'e

Ex'ellent oil $e!i!tan'e

Ex'ellent "oi!tu$e $e!i!tan'e

Fla"e $eta$ant

Lo*e$ +enin, $aiu!

Ex'ellent )na"i' 'ut t%$ou,%

Ex'ellent '$u!% $e!i!tan'e

Ex'ellent !'$a#e a+$a!ion $e!i!tan'e

Hi,%e$ nu'lea$ $aiation $e!i!tan'e

0ette$ ele't$i'al #$o#e$tie!

No en&i$on"ental %a3a$

Re!i!tant to "eltin,

20


21/56

Applia!i"n:

RADCA0 Ca+le! a$e e!i,ne fo$ u!e in #o*e$ 'ont$ol an

in!t$u"entation in ie!el7ele't$i' lo'o"oti&e! !u+*a) 'o""ute$ 'a$! !%i#+oa$

oil $i,! ae$o!#a'e "i!!ile! tan! M !#a'e'$aft!( It 'an al!o +e 'on!ie$e fo$ "oto$ lea! eit%e$ AC o$ DC o$ ot%e$ $u,,e a##li'ation! *%e$e t%e flexi+le

!t$ane 'onu'to$! an ex'ellent +alan'e of #$o#e$tie! a$e $e>ui$e(

COMPARISION BEETWEEN CV AND E-BEAM CROSS LINKING

CV METHOD E-BEAM METHOD

• U!e! #e$oxie to '$eate lin! t%e$e

ten to +e unu!e #e$oxie $e!iue!

*%i'% 'an $eu'e t%e t%e$"al!ta+ilit) of t%e 'o"#oun(

• Fo$ '$o!! linin, #e$oxie i! not

u!e a $e!ult t)#i'all) it %a! +ette$

%eat !ta+ilit)(

• To +e #$o'e!!e in a CV t%e

fo$"ulation of 'a+le in!ulation 'an

not 'ontain an) 'o"#onent! t%at

"u!t +e #$o'e!!e at a te"#e$atu$e

%it%e$ t%en t%e i'-off #oint of t%e

#e$oxie(

T%i! !e&e$el) li"it! t%e a&aila+ilit)

of uni>ue #ol)"e$! t%at 'an +e

u!e in t%e 'o"#oun an

'on!e>uentl) li"it! t%e

#e$fo$"an'e(

• =%en e!i,nin, a fo$"ula fo$

'a+le in!ulation to +e '$o!!

line +) e-+ea" t%e$e i!

,$eate$ f$eeo" of #ol)"e$

!ele'tion !in'e t%e fini!%e

'o"#oun i! #$o'e!!e a! a

t%e$"o#la!ti' "ate$ial *it% t%e

'$o!! lin! fo$"e afte$ *o$!(

T%i! ,i&e! flexi+ilit) to u!e

uni>ue #ol)"e$ *%i'% ,i&e

i"#$o&e #e$fo$"an'e(

• .an) CV 'u$e fo$"ulation! nee to

'ontain &olatile #$o'e!! ai! an

#la!ti'i3e$! !o t%at t%e) 'an +e

#$o'e!!e at lo* te"#e$atu$e! 3 to

#$e&ent #$e"atu$e '$o!! linin,( T%i!

aiti&e 'an %a&e a ne,ati&e effe'ton t%e ele't$i'al #e$fo$"an'e a! *ell

a! t%e$"al !ta+ilit)(

• No !u'% #$o'e!!7ai! a$e

$e>ui$e t%e$e +) not effe'tin,

ele't$i'al #e$fo$"an'e o$ t%e$"al

!ta+ilit)(

• P$ou't! '$o!! line 'an 'ontain +)

#$ou't! !u'% a! a'eto#%enone in

t%e in!ulation *%i'% i! 'on!ie$e to

+e a! %ealt% %a3a$(

• P$ou't! '$o!! line o not

'ontain t%e!e toxi' "ate$ial!(

21


22/56

ENVIRONMENTAL POLACY

=e at Raiant a$e 'o""itte to 'a$$) out ou$ "anufa'tu$in, #$o'e!! in a "anne$ 'o"#ati+le *it% t%e en&i$on"ent an e'ono"i' e&elo#"ent of ou$ 'ount$)( =e

*ill 'ontinue to e&elo# an e#lo) en&i$on"ental f$ienl) te'%nolo,ie! fo$

"anufa'tu$in, $e'o&e$) $e')'le an $eu!e *%e$e+) "ini"i3in, *a!ta,e an

o#ti"i3in, on $e!ou$'e!(

=e a,$ee to 'o"#l) *it% an i"#$o&e u#on t%e en&i$on"ental $e,ulato$)

$e>ui$e"ent!( Ou$ 'on'e$n fo$ en&i$on"ent i! fo$ t%e #eo#le at la$,e(

=e !%all i"#o$t #$o#e$ in-%ou!e eu'ation an t$ainin, *it% an o+2e'ti&e to

in'ul'ate in e&e$) "e"+e$ of t%e o$,ani3ation a !in'e$e a##$e'iation of

en&i$on"ental 'on'e$n! an a 'o""it"ent to #$ote't t%e en&i$on"ent(

QUALITY POLACY

=e at Raiant a$e 'o""itte to !ati!f) t%e nee! of ou$ 'u!to"e$! +) #$o&iin,

%i,% >ualit) an $elia+le #$ou't! an to +e on t%e #at% of 'ontinuou! >ualit)

i"#$o&e"ent an $eali3in, one?! full #otential(

STATUS OF NEW PRO#ECTS

Ou$ i$e'to$! a$e %a##) to info$" t%at )ou$ 'o"#an) %a! $e'ei&e Co""e$'ial

o$e$ e&elo#"ent an !u##l) of !%i# +oa$ 'a+le! f$o" D.DE Fo$ iffe$ent

&e$!ion of #$e!!u$e Ti,%t Fi$e Su$&i&al Ca+le! 4!%i# +oa$ 'a+le!6( Ou$ i$e'to$!

a$e %o#eful of exe'utin, t%e !a"e in ti"e Ou$ i$e'to$! a$e fu$t%e$ #lea!e to

22


23/56

info$" t%e "e"+e$! t%at ou$ 'o"#an) Su''e!!full) e&elo#e E-0ea" '$o!!

Line Lo'o"oti&e Ca+le! fo$DL= an t%e t)#e te!t! in $e!#e't of E-0ea" '$o!!

Line Lo'o"oti&e Ca+le! fo$ DL= !u''e!!full) 'o"#lete a! #e$ RSDO an

E.D !#e'ifi'ation! ou$ Co"#an) %a! $e'ei&e 'ate,o$) I a##$o&al f$o" RSDO

fo$ SPEC(.P(8(988(9811 an a##$o&al fo$ EDPS 1MB988( Ou$ i$e'to$! a$e

fat%e$ #lea!e to info$" t%e "e"+e$! t%at t%e 'o"#an) i! De&elo#in, !#e'ial

&e$!ion! of ele't$oni' =i$e! an 'a+le! Flou$e7#ol)a"ie In!ulate ele't$on

+ea" i$$aiate "eiu" *ei,%t !il&e$-'oate Cu'onu'to$ 18C 88& M 988'

88&( Fo$ oute$ !#a'e a##li'ation! fo$ ISRO Ou$ i$e'to$! a$e fu$t%e$ #lea!e to

info$" t%e "e"+e$! t%at t%e 'o"#an) !u''e!!ful e&elo#e E-+ea" i$$aiate

'a+le! fo$ $ail 'oa'% Fa'to$) a! #$e EDTS1B9 !#e'ifi'ation!( T%e!e 'a+le! a$e

ini,enou!l) e&elo#e a! i"#o$t! !u+!titute! fo$ 'a+le! $e>ui$e +) RCFfo$ u!e

in AC 'oa'%e!( Ou$ i$e'to$! a$e fu$t%e$ #lea!e to info$" t%e "e"+e$! t%at ou$

'o"#an)?! #$o2e't of u#,$ain, exi!tin, A''ele$ato$ f$o"1("e& to B .e& i! une$

#$o,$e!! an t%e ne'e!!a$) 'o"#onent! %a&e +een i"#o$te an $e'ei&e( T%e

'o""i!!ionin, of u#,$ain, fa'ilit) i! ex#e'te to +e 'o"#lete a+out 9 to B

"ont%!(Ou$ i$e'to$! a$e fu$t%e$ #lea!e to info$" t%e "e"+e$! t%at a !e#a$ate

'o"#ounin, #lant i! +ein, !u##o!e to !etu# a! a 188 ex#o$t o$iente unit(

T%i! #$o#o!e t%e #lant *ill not onl) !u##le"ent t%e RMD a'ti&itie! +ut *ill al!o

!u+!tantiall) in'$ea!e t%e +u!ine!! o##o$tunitie! a#a$t f$o" #$o&iin, "ate$ial fo$

!elf !elf 'on!u"#tion a! i"#o$t !u+!titution(

23


24/56

ACHIEVEMENT$RECOGNISITION:

APPROVAL FROM AREB:

Ou$ i$e'to$! a$e fu$t%e$ #lea!e to info$" t%e "e"+e$! t%at li'en!e fo$

o#e$ation a$e #$o#o!e u#,$ae i$$aiation !)!te" i! une$ a'ti&e 'on!ie$ation

+) t%e ato"i' ene$,) $e,ulato$) +oa$ .u"+ai an t%e !a"e i! ex#e'te to +e

$e'ei&e !%o$tl)(

QUALITY MANAGEMENT SYSTEM:

T%e "e"+e$! al$ea) a*a$e t%at )ou$ 'o"#an) %a! a##$o&e +) Llo)?!

$e,i!te$ >ualit) a!!u$an'e to 0S EN ISO 889 : 1 >ualit) "ana,e"ent

!)!te" !tana$! )ou$ i$e'to$! %a##) to info$" t%e "e"+e$! t%at )ou$

'o"#an) i! effe'tin, t$an!ition to ISO 881-9888 !e$ie! *%i'% i! ex'e#te to

+e 'o"#lete +) no&e"+e$988K(

SHARE CAPITAL AND FINANCE:

T%e$e *a! no '%an,e in t%e #ai u# !%a$e 'a#ital of t%e 'o"#an) u$in, )ea$(

T%e 'o"#an) !ole +ane$ !tate +an of H)e$a+a %a! +een 'ontinuou!l)

!u##o$tin, t%e *o$in, 'a#ital nee! of 'o"#an) f$o" ti"e to ti"e( T%e)

%a&e $e'entl) $ene*e an !an'tione *o$in, 'a#ital fa'ilitie! *%i'% t%e

i$e'to$! a$e %o#eful *oul !u+!tainl) tae 'a$e of t%e $e!ou$'e! $e>ui$e fo$

t%e in'$ea!e o#e$ation!(

24


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ASSISTANCE FROM THE TECHNOLOGY

DEVELOPMENTBOARD %TDB

T%e te'%nolo,) e&elo#"ent +oa$ Ne* Del%i %a! $elea!e a"ount of

R!(B98 la%! a,ain!t t%e total a##$o&e finan'ial a!!i!tan'e of R!(8 la%!(

AUDITORS:

T%e auito$! !(Dal,i)a an 'o"#an) '%a$te$e a''ountant! $eti$e at t%e

en!uin, annual /ene$al "eetin, an t%e eli,i+le fo$ $e-a##oint"ent(

DIRECTORS RESPONSIBILITY STATEMENT:

T%e +oa$ of i$e'to$! of t%e 'o"#an) 'onfi$"!:

i( T%at in t%e #$e#a$ation of annual a''ount! t%e a##li'a+le a''ountin,!tana$! %a&e +een follo*e an t%e$e %a! +een no "ate$ial e#a$tu$e

ii( T%at !ele'te a''ountin, #oli'ie! *e$e a##lie 'on!i!tentl) an t%e

i$e'to$! "ae 2u,e"ent! an e!ti"ate! t%at a$e $ea!ona+le an #$uent

!o a! to ,i&e a t$ue &ie* of t%e of affai$! of t%e 'o"#an) a! at "a$'%

B1988K an of t%e #$ofit of t%e 'o"#an) fo$ t%e )ea$ ene on t%at ate

iii( T%at #$o#e$ an !uffi'ient 'a$e %a! +een taen fo$ t%e "aintenan'e of t%e

ae>uate a''ountin, $e'o$! in a''o$an'e *it% #$o&i!ion of t%e 'o"#anie!

A't 1 fo$ !afe ,ua$in, t%e a!!et! of t%e 'o"#an) an fo$ #$e&entin,

an ete'tin, f$au an ot%e$ i$$e,ula$itie!

i&( T%e annual a''ount! %a&e +een #$e#a$e on ,oin, 'on'e$n +a!i!(

INFR!A"IN #ND$R %$C"IN 217&1'&$' F "($ C!)ANI$% AC"*

1956 R$AD +I"( C!)ANI$% &DI%C,%#R$% F )AR"IC#,AR% IN

25


26/56

R$)R" F BARD F DIR$C"R%'R#,$% 1988 FR!IN- )AR" F

DIR$C"R% R$)R"

A. CONSERVATION OF ENERGY :

T%e 'o"#an) %a! +een "onito$in, t%e ene$,) 'on!u"#tion at $e,ula$

inte$&al! t%$ou,% a ei'ate tea"( Re&ie* of *o$in, of &a$iou! e>ui#"ent

an #lant a$e "ae #e$ioi'all) an $e'o""enation! "ae +) t%e tea" a$e

'on!ie$e an i"#le"ente fo$ 'on!e$&ation of ene$,)(

B. TECHNOLOGY

ABSORPTION,ADOPTION,INNOVATION:

Research and Development S#e'ifi' a$ea! in *%i'% RMD *a!

'a$$ie out +) t%e 'o"#an) De&elo#"ent! of ne* #$ou't! e!i,n

#$o'e!! #$o'e!! M te!t e>ui#"ent "et%o! an "ate$ial!(Te!tin, an

'e$tifi'ation of exi!tin, #$ou't! fo$ 'onfo$"it) to Inian an inte$national

!tana$!(Benefts derived as results o above

R&DIni,eni!ation 7 i"#o$t !u+!titution( Te'%nolo,) u# ,$aation(

Develo!e"# o$ "e% &o'()# *()+ ,*:

ˉ E+ea" I$$aiate C$o!! Line Exane Ele't$i' an Ele't$oni' =i$e!

M Ca+le!ˉ Ele't$oni' flu$o#ol)"e$ in!ulate $aiation '$o!! line "oifie

ETFE li,%t*ei,%t !il&e$ 'oate 'o##e$ 'a+le! #$otot)#e e&elo#e(ˉ P$e!!u$e Ti,%t Fi$e Su$&i&al Ele't$oni' =i$e! an Ca+le! #$otot)#e

e&elo#e(ˉ BB JV Po*e$ 'a+le! une$ e&elo#"entˉ Laun'%e$ 'a+le! e&elo#e(ˉ RF 'a+le! e&elo#e

FUTURE PLAN OF ACTION:

To 'a$$) on t%e #$o2e't! on %an an *o$ on t%e follo*in, ne* #$o2e't

26


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.anufa'tu$e of RF Ca+le! Co-Axial Ca+le! lon, u$ation te!t! fo$ e&aluation of

ele't$i'al en&i$on"ental an t%e$"al Pa$a"ete$! of inte$"eiate an fini!%e

#$ou't!(

-Te'%nolo,) #a'a,e! u!in, E-0ea" Te'%nolo,)(

Ee"'.#(&e o" R/D R*0." l,1+*

Ca#ital 1K(Re&enue ex#enitu$e 1(Total 1(1KPe$'enta,e of total tu$n-o&e$ (B9

T'(n"l")* A+,"-p!i"n

I"#o$tin, te'%nolo,) fo$ o#e$atin, t%e E-0ea" Te'%nolo,) Cent$e une$ t%e

Jno* Ho* an Te'%nolo,) T$an!fe$ A,$ee"ent *it% RSCC(

T%e +oa$ *i!%e! to #la'e on $e'o$ t%ei$ !in'e$e a##$e'iation fo$ t%e Hono$a$)

!e$&i'e! an &alua+le ,uian'e $ene$e +) S%$i(F(C unalia C%ai$"an

E"e$itu!? of t%e 'o"#an) (t%e +oa$ fu$t%e$ *i!%e! to #ut on it $e'o$!

a##$e'iation fo$ t%e !u##o$t extene +) !tate +an of H)e$a+a Sanat%na,a$

+$an'%( T%e +oa$ fu$t%e$ *i!%e! to a'no*le,e t%e !u##o$t an en'ou$a,e"ent

,i&en +) Reo'+e!to! Su$#$enant 'a+le 'o$#o$ation USA &i&i$a a! F$an'e

De#a$t"ent of S'ientifi' an Inu!t$ial Re!ea$'% .ini!t$) of !'ien'e an

te'%nolo,) /o&t( Of Inia Ne* Del%i Te'%nolo,) De&elo#"ent 0oa$

De#a$t"ent of !'ien'e M te'%nolo,) /o&t( Of Inia Ne* Del%i an t%e ex'ellent

tea" *o$ #ut fo$t% +) t%e 'o"#an)! *o$"en An !taff(

27


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CHAPTER- IV

DATA ANALYS S

&

PRESENTAT ON

28


29/56

COMPONENTIAL ANALYSIS:

T%e 'o"#onential anal)!i! of t%e fixe a!!et! of Raiant 'a+le! 4RAD CA06

in'lue! net +lo'! 'a#ital 4*o$ in #$o,$e!!6 an 'on!t$u'tion !to$e! an a&an'e!(

T%e ata $elatin, to iffe$ent 'o"#onent! of fixe a!!et! of t%e Raiant

'a+le! 4RAD CA06 fo$ )ea$! 'o""en'in, f$o" 9811-19 to 981-1 a$e !et out in t%e

follo*in, ta+le anal)!i!:

YEAR NETBLOCK

2FIXEDASSETS3

CAPITAL

2W4P3

TOTAL

9811-19 181

4K(996

K8888888

41(K6

K181

418869819-1B 1988918K

4(6

K8888888

4B(B6

1K918K

41886981B-1 1991

4(K6

K8888888

4B(1B6

99991

41886981-1 1K9818K9811

4(K86

K8888888

4B8(986

99818K9811

41886

INTERPRETATION:

29


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0) o+!e$&in, t%e a+o&e ta+le it $e&eal! t%at t%e in&e!t"ent in t%e net +lo'

i! in in'$ea!in, t$en (It *a! K(99 o&e$ t%e total fixe a!!et! u$in, t%e )ea$ 9811 an it

%a! in'$ea!e to (K8 u$in, t%e )ea$ 981

TREND ANALYSIS:

In finan'ial anal)!i! t%e i$e'tion of '%an,e o&e$ a #e$io of )ea$! i! of initial

i"#o$tan'e( Ti"e !e$ie! an t$en anal)!i! of $atio ini'ate! t%e i$e'tion of '%an,e!(

T%i! in of anal)!i! i! #a$ti'ula$l) a##li'a+le to t%e #$ofit an lo!! a''ount( It i!

a&i!a+le t%at t$en! of !ale! an net in'o"e "a) +e !tuie in t%e li,%t of t*o fa'to$!(

T%e ,ene$al #$i'e le&el t%at "i,%t +e foun in #$a'ti'e i! t%at a nu"+e$ of fi$"! *oul

+e !%o*n at #e$!i!tent ,$o*t% o&e$ #e$io of )ea$! +ut to ,et a t$ue t$en of ,$o*t% t%e

!ale! fi,u$e !%oul +e a2u!te +) a !uita+le inex of ,ene$al #$i'e!(

In ot%e$ *o$! !ale! fi,u$e! !%oul +e eflate fo$ $ai!in, #$i'e le&el(

Anot%e$ "et%o of !e'u$in, t$en of ,$o*t% an t%e one *%i'% 'an +e u!e in!tea of

a2u!te !ale! fi,u$e o$ a! to '%e' on t%e" i! to ta+ulate an lot t%e out#ut of #%)!i'al

&olu"e of t%e !ale! ex#$e!!e in !uita+le unit! of "ea!u$e( T%e ,ene$al #$i'e le&el i!

not 'on!ie$e *%ile anal)3in, t$en in ,$o*t% a! it 'an "i!lea "ana,e"ent( T%e)

"a) +e'o"e unul) o#ti"i!ti' in #e$io of #$o!#e$it) an #e!!i"i!ti' in ual #e$io!(

Fo$ t$en anal)!i! t%e u!e of inex nu"+e$! i! ,ene$all) a&o'ate t%e #$o'eu$e

follo*e i! to a!!i,n t%e nu"+e$! to ite"! of +a!e )ea$! an at 'al'ulate #e$'enta,e

30


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'%an,e in ea'% ite" of ot%e$ )ea$! in $elation to +a!e )ea$( T%i! #$o'eu$e "a) +e

'alle a! ;Fixe #e$'enta,e "et%o


32/56

YEAR INVESTMENT TREND PERCENTAGE

9811-9819 9888888 188

9819-981B 9888888 188

981B-981 9888888 188

981-981 9888888 188

2011-2012 2012-2013 2013-2014 2014-20150

5000000

10000000

15000000

20000000

25000000

30000000

GROWTH IN TOTAL INVESTMENT

INVESTMENT TREND PERCENTAGE

INTERPRATATION:

F$o" t%e anal)!i! of a+o&e ta+le it 'an +e o+!e$&e t%at Total In&e!t"ent of RAD

CA0 %a no '%an,e( It i! 'on!tant f$o" 9811-9819 to 981-981

GROWTH RATE IN FIXED ASSETS:

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YEAR FIXED ASSETS TREND

PERCENTAGE

9811-9819 18B 188

9819-981B 11988K9 118(9811

981B-981 1KK988K 19(B

981-981 999818B 1B9(B

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2011-20122012-2013

2013-20142014-201

1440!43

1"1200#$"2 1"!"!##200# 2$22010"34

100

110124

132

GROWTH RATE IN FIED ASSETS

%'(D)**(+* +R(,D (R.(,+)/(

INTERPRETATION:

T%e a+o&e ta+le !%o*! t%at t%e in&e!t"ent! in fixe a!!et! a$e in'$ea!in,(

So t%i! i! a ,oo !i,n fo$ t%e 'o"#an)( =%en 'o"#a$e to 9811-981 it i! +een

'ontinuou!l) in'$ea!e in t%e $atio 188 #e$'ent to 1B9(B

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35/56

RATIO ANALYSIS:

Ratio anal)!i! i! a #o*e$ful tool of finan'ial anal)!i!( A $atio i! efine a!

t%e ini'ate uotient of t*o "at%e"ati'al ex#$e!!ion! an Ratio! loo at t%e

$elation!%i# +et*een ini&iual &alue! an $elate t%e" to %o* a 'o"#an) %a!

#e$fo$"e in t%e #a!t an "i,%t #e$fo$" in t%e futu$e(

T%e a+!olute a''ountin, fi,u$e $e#o$te in finan'ial !tate"ent oe! not

#$o&ie a "eanin,ful une$!tanin, of t%e #e$fo$"an'e an finan'ial #o!ition of t%e

fi$"( Ratio! %el# u! to !u""a$i3e la$,e >uantitie! of finan'ial ata an to "ae

>ualitati&e 2u,"ent a+out fi$"?! finan'ial #e$fo$"an'e(

1( FIXED ASSETS TO NET WORTH RATIO :

T%i! $atio e!ta+li!%e! t%e $elation!%i# +et*een fixe a!!et! an net *o$t%(

Ne# %o+ !%a$e 'a#ital $e!e$&e! an !u$#lu! $etaine ea$nin,!

F.e' ,**e#* #o "e# %o+ &,#.o Fixe a!!et!

Net *o$t%

T%e $atio of ;Fixe a!!et!< to ;Net *o$t%< ini'ate! t%e extent to *%i'%

!%a$e%ole$!? fun! a$e !un into t%e fixe a!!et!( /ene$all) !%a$e%ole$! !%oul

finan'e fo$ Pu$'%a!in, fixe a!!et! an e>uit) in'luin, t%e $e!e$&e! an !u$#lu!e! an

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$etaine ea$nin,!( If t%e $atio i! le!! t%an 188 it i"#lie! t%at o*ne$?! fun! a$e "o$e

t%an total fixe a!!et! an t%e !%a$e%ole$ #$o&ie a #a$t of *o$in, 'a#ital(

=%en t%e $atio i! "o$e t%an 188 it i"#lie! t%at o*ne$?! fun! a$e not

!uffi'ient to finan'e t%e fixe a!!et! an finan'ie$ %a! to e#en u#on out!ie$! to

finan'e t%e fixe a!!et!( T%e$e i! no ;Rule of T%u"+< to inte$#$et +ut 8- i!

'on!ie$e to +e !ati!fa'to$) $atio in 'a!e of inu!t$ial une$tain,(

50 FIXED ASSET RATIO:

T%i! $atio ex#lain! *%et%e$ t%e fi$" %a! $ai!e ae>uate lon, te$" fun to "eet it! fixe

a!!et! $e>ui$e an i! 'al'ulate a! une$:

Fixe a!!et! 4afte$ e#$e'iation6

Ca#ital e"#lo)e

T%i! $atio ,i&e! an iea a! to *%at #a$t of t%e 'a#ital e"#lo)e %a! +een u!e in

#u$'%a!in, t%e fixe a!!et! fo$ t%e 'on'e$n( If t%e $atio i! le!! t%an 1 it i! ,oo fo$ t%e

'on'e$n(

60 FIXED ASSETS AS A PERCENTAGE TO CURRENT LIABILITIES:

T%e $atio "ea!u$e! t%e $elation!%i# +et*een fixe a!!et! an t%e fune e+t!

an i! &e$) u!eful to t%e lon, te$" e$e'tion( T%e $atio 'an +e 'al'ulate a! !%o*n

+elo*

F.e' ,**e#* ,* , e&)e"# o$ )(&&e"# l.,7.l.#.e* Fixe A!!et!

Cu$$ent lia+ilitie!

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80TOTAL ASSETS TURN OVER RATIO:

T%e $atio i! 'al'ulate +) i&iin, t%e net !ale! +) t%e &alue of total a!!et! t%at i!

4net !ale!7total in&e!t"ent6 o$ 4!ale!7total in&e!t"ent6(A %i,% $atio i! an ini'ato$ of o&e$

t$ain, of total a!!et! *%ile a lo* $atio $e&eal! ile 'a#a'it)( T%e t$aitional !tana$ fo$

t%e $atio i! t*o ti"e!(

Net !ale!

Total A!!et!

90FIXED ASSETS TURNOVER RATIO:

T%e $atio ex#$e!!e! t%e no( of ti"e! fixe a!!et! a$e +ein, tu$ne o&e$ in a

!tate #e$io( It i! 'al'ulate une$(

!ale!

Net fixe a!!et! 4afte$ e#$e'iation6

T%i! $atio !%o*! %o* *ell t%e fixe a!!et! a$e +ein, u!e in +u!ine!!( T%e $atio i!

i"#o$tant in 'a!e of "anufa'tu$in, 'on'e$n +e'au!e !ale! a$e #$ou'e not onl) +)

u!e of 'u$$ent a!!et! +ut al!o +) a"ount in&e!te in fixe a!!et! t%e %i,%e$ $atio t%e

+ette$ i! t%e #e$fo$"an'e( On t%e ot%e$ %an a lo* $atio ini'ate! t%at fixe a!!et! a$e

not +ein, effe'ti&el) utili3e(

0 RETURN ON TOTAL ASSETS:

P$ofit afte$ tax

Total a!!et!

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T%i! $atio i! 'al'ulate to "ea!u$e t%e #$ofit afte$ tax a,ain!t in&e!te in

total a!!et! to a!'e$tain *%et%e$ a!!et! a$e +ein, utili3e #$o#e$l) o$ not( T%e %i,%e$

t%e $atio t%e +ette$ it i! fo$ t%e 'on'e$n( Let u! u!e $atio! in t%e Raiant 'a+le! 4RAD

CA06 info$"ation:

FIXED ASSETS TO NET WORTH RATIO

T%e $atio ini'ate! t%e extent to *%e$e t%e !%a$e%ole$!? fun! a$e !t$u' in

t%e fixe a!!et!( T%e fo$"ula to 'o"#ute fixe a!!et! to net *o$t% i! 'al'ulate a!

follo*!:


Net *o$t%

NET =ORTH !%a$e 'a#ital $e!e$&e! an !u$#lu! $etaine ea$nin,!-net lo!!(

If t%e $atio i! le!! t%an 188 it i"#lie! t%at o*ne$?! fun! a$e "o$e t%an t%e fixe a!!et!

an t%e !%a$e%ole$! an &i'e &e$!a #$o&ie a #a$t of *o$in, 'a#ital(

F.e' ,**e#* #o "e# %o+ &,#.o Net fixe a!!et!

Net *o$t%

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@EAR NET FIXED

ASSETS

NET =ORTH RATIO IN

9811-9819 18B 1B9198K 1(8

9819-981B 11988K9 181 1(8K

981B-981 1KK988K 18B 1(9K

981-981 999818B 1KK18 1(BK

FIXED ASSETS TO NET WORTH RATIO

002040$0#

112141$

+otal

INTERPRETATION:

T%e a+o&e ta+le !%o*! a 'ontinuou! in'$ea!e in net *o$t% an fixe a!!et!( T%i!

!%o*! t%e !ati!fa'to$) #o!ition of t%e 'o"#an)(

39


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FIXED ASSET RATIO:

C,.#,l e!lo;e'!%a$e%ole$! fun Lon,-Te$" +o$$o*in,!


Ca#ital E"#lo)e

YEAR NET FIXED

ASSETS

CAPITAL

EMPLOYED

RATIO IN <

9811-9819 11988K9 98998189 1(8K

9819-981B 18B 1K8988KK9 1(8

981B-981 1KK988K 1B9988 1(9K

981-981 999818B 9189 1(BK

0

000000000

10000000000

1000000000

20000000000

2000000000

30000000000

*um o ,(+ %'(D

)**(+*

*um o ,(+ R+

*um o R)+ , 5

INTERPRETATION

40


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T%e a+o&e ta+le !%o*! ,$o*t% in fixe a!!et! !ati!fa'to$) #o!ition of fixe

a!!et! in t%e 'o"#an)( Lon, te$" fun! !%o* le!! flu'tuation t%e$e i! no '%an,e

T%e %i,%e!t #e$'ent 1BK $e'o$e in t%e )ea$ 981B-981

( T%at !%o*! t%e #o!ition of t%e 'o"#an) i! !ati!fa'to$)(

FIXED ASSETS AS A PERCENTAGE TO CURRENT LIABILITIES:

Fixe a!!et! a! a #e$'enta,e to 'u$$ent Lia+ilitie!

fixe a!!et!

Cu$$ent Lia+ilitie!

YEAR NET FIXED

ASSETS

CURRENT

LIABILITIES

RATIO IN <

9811-9819 18B 1KKK (

9819-981B 11988K9 BBB11 (988

981B-981 1KK988K B B(9

981-981 999818B 981111 B(

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024$#

10

T!"#$

+otal

INTERPRETATION

T%e a+o&e ta+le !%o*! t%e $elation!%i# +et*een fixe an 'u$$ent Lia+ilitie!(

T%e a+o&e ta+le !%o*! ,$o*t% in fixe a!!et!

T%i! !%o*! t%e !ati!fa'to$) #o!ition of fixe a!!et! in t%e 'o"#an)( E&en t%e 'u$$ent

lia+ilitie! a$e in'$ea!in,( T%e %i,%e!t #e$'enta,e $e'o$e *a! in t%e )ea$ 9819-981B

i(e( ( an t%e lo*e!t *a! in t%e )ea$ 988-9818i(e( B(9

TOTAL INVESTMENT TURN OVER RATIO:

T%e total in&e!t"ent tu$no&e$ $atio 'an +e 'al'ulate +) t%e fo$"ula a! ,i&en une$

Total in&e!t"ent $atio !ale!

Total in&e!t"ent

42


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YEAR SALES INVESTMENT RATIO IN <

9811-9819 9899889 9888888 (1

9819-981B 91K98 9888888 18(K

981B-981 B1BKKKB 9888888 19(

981-981 B988KB 9888888 1(

2011-2012 2012-2013 2013-2014 2014-201

*um o *)6(*

*um o ,7(*+8(,+

*um o R)+ , 5

INTERPRETATION

F$o" t%e a+o&e ta+le *e 'an !ee t%at !ale! %a an in'$ea!e

In&e!t"ent i! 'on!tant f$o" 9818-981 t%at !i,nifie! t%e 'o"#an) #o!ition i!

!ati!fa'to$)(

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FIXED ASSETS TURN OVER RATIO:

T%e fixe a!!et! tu$no&e$ $atio i! a $elation +et*een t%e !ale! o$ 'o!t of

,oo! an fixe7'a#ital a!!et! e"#lo)e in a +u!ine!!(

Fixe a!!et! tu$no&e$ $atio !ale!

Total fixe a!!et

YEAR SALES NET FIXED

ASSETS

RATIO IN <

9811-9819 9899889 18B 1(9819-981B 91K98 11988K9 1(981B-981 B1BKKKB 1KK988K 1(981-981 B988KB 999818B 1(

12141$1#1$

1$21$41$$1$#1!

+o

INTERPRETATION

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T%e a+o&e ta+le !%o*! in'$ea!e! in Net fixe a!!et!( T%at 'an al!o +e !een 'lea$l) in

!ale! t%at ini'ate! a ,oo !i,n(

RETURN ON TOTAL ASSETS:

T%e $etu$n on fixe a!!et! 'an 'al'ulate a! une$:

Re#(&" o" $.e' ,**e#* #$ofit afte$ tax

Total A!!et!

YEAR PROFIT AFTER

TAX

TOTAL ASSETS RATIO IN <

9811-9819 1B1K B19K988K 8(8988

9819-981B 9811B BB11K 8(89811

981B-981 99K B891K 8(9811

981-981 BKBK1 B19KB 8(8KB

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0

00

01

01

02

02

+otal

INTERPRETATION

T%e a+o&e ta+le !%o*! in'$ea!e in #$ofit 9818-981 #$ofit %a! ,one u#( T%i!

!%o*! t%e fa&o$a+le #o!ition of t%e 'o"#an)(

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VALUATION OF FIXED ASSETS:

Raiant 'a+le! P&t Lt( 4RAD CA06 Follo*!

16 Hi!to$i'al 'o!t "et%o in t%e &aluation of fixe a!!et!(

96 T%e fixe a!!et! o not in'lue a!!et! a'>ui$e on !ale-'u"-lea!e +a!i! f$o"

&a$iou! Finan'ial In!titution! *%e$eon t%e lea!e $ent #ai fo$ t%e )ea$ i! '%a$,e to

$e&enue(

B6 Plant an .a'%ine$) in'lue! t%e &alue of Ai$ Conitionin, Plant! at &a$iou! unit!

*%i'% *e$e t$an!fe$$e an &e!te *it% t%e Co$#o$ation une$ t%e t$an!fe$ !'%e"e(

T%e ,$o!! &alue an e#$e'iation t%e$eon a$e not !e,$e,ate in t%e a+!en'e of

+$ea u# etail! une$ t%e t$an!fe$ !'%e"e( T%e &alue t%e$eof %o*e&e$ i!

in!i,nifi'ant(

6 In&e!t"ent! a$e intene fo$ lon, te$" an a$e 'a$$ie at 'o!t( In'o"e on

in&e!t"ent i! a''ounte on a''$ual +a!i!(

6 Ca#ital ex#enitu$e on a!!et! not o*ne +) t%e 'o"#an) i! $efle'te a! a i!tin't

ite"! in 'a#ital =IP till t%e #e$io of 'o"#letion an t%e$efo$e in t%e Fixe a!!et!(

6 T%e Co"#an) e&aluate! t%e i"#ai$"ent of lo!!e! on t%e fixe a!!et! *%ene&e$

e&ent! o$ '%an,e! in 'i$'u"!tan'e! ini'ate t%at t%ei$ 'a$$)in, a"ount! "a) not +e

$e'o&e$a+le( If !u'% a!!et! a$e 'on!ie$e to +e i"#ai$e t%e i"#ai$"ent lo!! i!

t%en $e'o,ni3e fo$ t%e a"ount +) *%i'% t%e 'a$$)in, a"ount of t%e a!!et! ex'ee!

it! $e'o&e$a+le a"ount *%i'% i! t%e %i,%e$ of an a!!et! net !ellin, #$i'e an &alue

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in u!e( Fo$ t%e #u$#o!e of a!!e!!in, i"#ai$"ent a!!et! a$e ,$ou#e at t%e !"alle!t

le&el fo$ *%i'% t%e$e a$e !e#a$atel) ientifia+le 'a!% flo*!(

6 Fixe a!!et! i! a2u!te in t%ei$ 'a$$)in, 'o!t in $e!#e't of fo$ei,n 'u$$en')

t$an!a'tion! ente$e +efo$e 1--9811 an t%at $elate to 'u$$ent a!!et! i! $e'o,ni3e

a! $e&enue7ex#enitu$e u$in, t%e )ea$(

K6 In 'a!e of 'o""i!!ione a!!et! *%e$e final !ettle"ent of +ill! *it% 'ont$a'to$! i!

)et to +e effe'te 'a#itali3ation i! one on #$o&i!ional +a!i! !u+2e't to ne'e!!a$)

a2u!t"ent in t%e )ea$ of final !ettle"ent(

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SUMMARY

/

CONCLUSIONS

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CONCLUSIONS:

Afte$ anal)3in, t%e finan'ial #o!ition of Raiant 'a+le! 4RAD CA06 an e&aluatin,

it! fixe a!!et! "ana,e"ent o$ 'a#ital +u,etin, te'%ni>ue! in $e!#e't of 'o"#onent

anal)!i! t$en anal)!i! an $atio anal)!i!( T%e follo*in, 'on'lu!ion! a$e $a*n f$o" t%e

#$o2e't #$e#a$ation(

T%e #$o,$e!! of RADIANT CA0ULS !%o*! t%at t%e$e i! an in'$ea!e in Net +lo'

'on!ie$a+l) o&e$ t%e )ea$ t%at t%e in&e!t"ent in t%e net +lo' i! in in'$ea!e t$en (It

in'$ea!e u$in, t%e )ea$ 9811-981 an it %a! (K8(

FINDINGS

• Re,a$in, to t%e fixe a!!et! to net *o$t% $atio !%o*! a 'ontinuou! in'$ea!e in

net *o$t% an fixe a!!et!( T%i! !%o*! t%e !ati!fa'to$) #o!ition of t%e 'o"#an)(

• Re,a$in, t%e lon,-te$" fun! to fixe a!!et! t%e) !%o* an in'$ea!e(

• Re,a$in, t%e total in&e!t"ent tu$no&e$ $atio it i! o+!e$&e !ale! %a an in'$ea!e

f$o" 988K-981

• Re,a$in, t%e Fixe A!!et tu$no&e$ $atio !ale! %a an in'$ea!e(

• Re,a$in, t%e Retu$n on total a!!et! $atio it %a! +een o+!e$&e t%at

T%e$e i! #$ofit( T%i! !%o*! t%e fa&o$a+le #o!ition of t%e 'o"#an)(

• F$o" t%e a+o&e !tu) it 'an +e !ai t%at t%e RAD CA0 o&e$all finan'ial #o!ition

on fixe a!!et! i! !ati!fa'to$)(

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BIBLIOGRAPHY

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BIBLIOGRAPHY

1( J%an . @ an P J ain Finan'ial .ana,e"ent Tata .'/$a*-Hill

Pu+li!%in, Co( Ne* Del%i 988(

9( I . Pane) E!!ential! of Finan'ial .ana,e"ent Via! Pu+li!%in, Hou!e P&t Lt

Ne* Del%i 1(

B( Ra"e!% S an A /u#ta Ventu$e Ca#ital an t%e Inian Finan'ial Se'to$ Oxfo$

uni&e$!it) #$e!! Ne* Del%i 1(

( Ant%on) R N an S Ree'e .ana,e"ent A''ountin, Pin'i#l! Ta$a#o$e*ala

0o"+a)(

( ain P J o!ette #e)$a$ an Su$en$a S @aa& Inte$national Finan'ial

.ana,e"ent .a'"illan Inia Lt Ne* Del%i 1K(

( P$a!anna C%an$a finan'ial .ana,e"ent Tata .'/$a*-Hill Pu+li!%in,

Co( Ne* Del%i 988(

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APPENDICES

ORGANISATION STRUCTURE

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MANAGING DIRECTOR

GENERAL MANAGER COMMERCIAL

FINANC$ACC#N"%)#RC(A%$%"R$%

D$%)A"C(

GENERAL MANAGER

%R&D

R / D

#A,I" A%%#ARANC$#A,I" CN"R,

CAB,$ A%%$!B, DII%INCA,IBRA"IN$#I)!$N" D$$,)!$N""RAININ-

RADIANT (I-( )$RFR!ANC$ R$,IAB,$ +IR$% AND CAB,$%

• CR)RA"$

FFIC$

• CR)RA"$

),ANNIN-

• INFR!A"IN

%%"$!%

C$N"R$

• )$RA"IN%

GENERALMANAGER SALES

• !AR$"IN-

• %A,$%

ADVISOR BOARD OF

DIRECTORS

• C(AIR!AN

• !ANA-IN-

DIR$C"R

• DIR$C"R%

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fixed assest 1

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