K Mean Black

K Mean Black

“Develop success from failures. Discouragement and failure are two of the surest stepping stones to success.”

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  • Name: B.Tech 4rd Year
  • Branch: B.Tech Printing Technology 7th Sem
  • Published: Oct. 2, 2025

Management for Printing Organizations

Management for Printing Organizations

Printing Organization Management

MANAGEMENT

Definition: management is the effective utilization of all resources through the process of planning, organizing, directing, and controlling in order to obtain stated objective.

Implement the policies made by administration is management.

The procedure of implementing the policies which is suggested by administration.

Administration: administration is top level function which includes determination of objectives and policies and overall controlled of business operations.

To from, to make the policies of the company.

Administration is concerned with laying down objectives of the enterprises, formulating its policies, determining the broad organization structure and overall control of the undertaking. Administration is a top level function which includes determination of objectives and policies and overall control of business operation.

 

Scientific management: the science which we apply in management is called scientific management. Input material, data, right man at right job.

The early decades of this century witnessed the emergency of scientific management. This school of through attempted to introduce a rational, systematic approach to work and to the management of work.

In his early writings F.W taylor referred to is idea of task management. In 1910 lowis brandeis coined the word scientific management.

F.W taylor got recognition as the father of scientific management. He wrote a book on the principles of management in the year 1911.

The primary emphasis of scientific management was on planning, standardizing, improve human effort and the operative level in order to maximum output and minimum input.

Taylor believed that management based on objective assessment of facts, on measurement and not on guest work.

Scientific management is applying scientific knowledge scientific method to the various aspect of management and the problems that arise from them.

Taylor through that by maximum the productive efficiency of each worker scientific management would also maximize the earning of the employees and employers.

Scientific management removed the workman discretion in planning, organizing and controlling of his own task performance.

Rather scientific man required that, management should plan, organize and control task performance.

Management should standardize methods.

1. The right person should be available at right position.

2. Training and update research of staff (proper training and development of the staff).

3. To calculate the worker’s performance should be evaluated time to time, & find out why this person not fit in your organization and how can we improve it.

4. What the wrong things are going in organization and how we can justify it.

5. We have to put responsibilities on each and every people give them a target in time.

6. Targets should not be given randomly.

7. The workers are recruited at parameters or not.

 

Function of element of management:

1. Planning: planning is one of the most important function in the management, without planning we can’t even take a step own-self.

Everyone do own plan, when, what, why, where to do what to do, where to do-why to do in future.

Market survey:

Short run job              long run job

In view of printing industries----various material likes ink, substrate, machine, from where, these are to but, like these, various thing is done.

All datas are collected from different-different market for the particular things.

It is the first basic function of management. It determines the objectives to be achieved and the course of action to be followed to achieve them. It involves deciding in advance what to do, when to do it, where to do it, who is to do it and result are be evaluated.

Certain inputs are required are be to make a plan.

Who will be our client?

Supply?

Demand?

First step of planning?

Market survey?

a. Fore-casting: forecasting is a necessary preliminary to planning.

Forecasting estimates the future work or what should be done in future. On the basis of market survey available, we fore-caste it. Ex-location.

On the basis of market survey available, we forecast it ex-location.

 

2. Organizing: organization involves identification and grouping the activities to be performed and diving them among the individuals and creating authority and responsibility relationship among them for the accomplishment of organizational objectives.

We have “to organize” for starting any organization, we organize various things, money, man-power, machine sequence & raw materials.

If we have to organize money, we can organize it from ourselves, banks & we can borrow money.

Organizing various things to run an organization is the second step in the management through which we can proceed further in other business activities.

a. Identification of activities required for the achievement objectives and implementation of plan.

b. Assignment of jobs to employees.

 

3. Directing: directing involves communicating and providing leadership to the subordinates and motivation them for the achievement of organizational objectives.

How the things can be reached. Both the parties and agreed i.e., they understand each other.

You will be performing your duty unless you are directed in a right way in which a manager influences the actions of sub-ordinates.

We must aware to do your work in a systematic manner.

Whatever you are given instruction he must catch your instructions.

Directions are only successful only, when If other person is ready it hear it, must be followed.

 

a. Supervision: it means overseeing the functioning of the sub-ordinates.

b. Communication: it is the process of sharing informations and understanding with other.

c. Leadership

d. Motivation.

 

4. Motivation: it means inspiring the sub-ordinates with real to work for the accomplishment of organizational objectives successful manager to make use of different motivations techniques to another the workers. Financial incentives are a good tool of motivation. Non-financial incentives such a precise, recognitions freedom to week etc.

It is a tool of management, we can increase capability of workers, output but we require to motivate the work force to do our work.

a. We can give them incentives.

b. We can sharing our bones with them.

c. We can give them promotion

They give target & they will get some amount of commission.

 

5. Co-ordination: Without co-ordination, we can’t move a single step.

Inter-department co-ordination: all printing department should have a smooth co-ordination among themselves.

Co-ordination is necessary among managers & workers, machine & labour etc.

 

6. Controlling: controlling means checking the performance of sub-ordinates. A superior must see how far his sub-ordinates have performed their duties. It the performance is unsatisfactory, reason have to found out for remedial measures. It is an integral part of the process of management.

How to maintain a discipling. All the work should be in a controlled manner, their can be disturbances in the production.

It is very important for maintain the quality it is a monitoring process.

 

Organization: Structure of organization: once plans are formulates the next step is that of organization is the process of establishing harmous authority & responsibility relationship among the member of the enterprises.

It is the function of creating & structure of duties and responsibility relationship is known is organization structure.

According to fayol “to organize a business is to provide it with everything useful to its functioning raw material, tools, capital and personnel.

These are three main parts of organization are:

1. Sales and marketing: total production depends upon sales department. It is the main part of any production department.

To get the production work from market so that production work takes place. It deals with all kinds of work which relates to the starting of any production and benefits the owner.

There is a higher risk factor in sales & marketing, it is a mind-full department.

Responsibilities of sales and marketing: it is responsible for all orders, sales, communicating to consumers. To tell the consumers, to educate the consumers, to compel the consumer.

 

2. Production: it is the heart of any organization.

It must run as per the requirement of client, quality, getting and instant.

It is also the change or covert the raw material into finished product.

 

Responsibilities of production: as the name indicates, “To product” depending upon the demand demanding upon sales and marketing department. It is actually executing of the job.

Every product have to be delivered at certain period or interval. We can’t compromise with the time.

Quality must be maintained. There should be any compromise with the quality.

To give maximum output with minimum input.

 

 

3. Administration: to make policies of the organization.

Sales and administration, production both reports to administration.

It has got the control, charge of human resources (H.R) & finance department.

Administrative approvals are required to run the organization.

By combining sales & marketing, production & administration, the organization is made.

 

Responsibilities of administration: it gives the target, give instruction to the sales and marketing what must be the target such that the organization is benefitted, is must maintain a target which is limited so that they could be able to achieve it.

Target should be according to target infrastructure available etc.

Finance department is directly under the control of administration.

It is the duty of administration that the workers are getting a good & healthy environment to work.

HR department looks after the workers comfort their salaries, their working environment etc.

 

Scientific management: F.W taylor was the first person who instead on the introduction of scientific method in management.

Meaning of scientific management: scientific management is the substitution of exact scientific investigations and knowledge for the old individual judgement or opinion in all matters relating to the work done in the shop.

The thread of scientific management turns through operational study of work, the analysis of work into simplest elements and the systematic improvement of workers performance of each elements.

1. Scientific study and analysis of work.

2. Scientific selection and training of employees.

3. Standardization of raw materials, working conditions and equipment.

 

Aim of scientific management:

1. Increased production.

2. Quality control.

3. Cost reduction.

4. Elimination of wastes.

5. Right man for right work.

6. Incentive wages.

 

Techniques or element of scientific management:

1. Scientific task setting:

2. Work study (work study implies an organized objectives, systematic, analytical and critical assessment term for those techniques which are used in examination of human work in all its content and which leads systematically to the investigation of all factors that affect the efficiency and economy of operation.

a. Method study: it conducted to know the best method of doing a particular job.

b. Motion study: it is a study of the movement of an operator or a machine.

c. Time study or work measurement: time study is an art of observing and recording the time required to do each detailed element of an industrial operation.

d. Fatigue study: fatigue, physical or mental, has an adverse effect on worker’s healths and his efficiency.

3. Planning the task:

4. Rate setting: wages rates should be fixed in such a way that the average worker is induced to attain the standard.

5. Standardization: the standardization of material, tools and equipment, cost system and several items. Efforts should also be made to provide standardized working conditions and methods of production to the workers.

6. Scientific selection and training of workers: it is very important and it required right worker on the right jobs.

7. Specialization: he advocated functional foremanship for this purpose. In his scheme planning was separated from executing. He recommended eight foreman in all to control the various aspect of production. He advocated four foreman in the planning department namely, route clerk instruction card clerk, time and cost clerk and shop disciplinarian.

The four foreman recommended for getting the required performance from the workers include gang boss, speed boss, repair boss and inspector.

 

Principles of scientific management:

1. To point out, through simple examples, the great loss and country is suffering through inefficiency in almost all of its daily operations.

2. To try to convience to readers that the cure lies in systematic management rather than searching for unusal man.

3. To prove that the best management is a true science based on clearly defined, laws, rules and principles and to show that the principles of scientific management are applicable to all forms of human activities.

 

It based of five principles:

1. Replacement of old rule of thumb method: it should be used for taking managerial decision instead of basing decision on openion, institution or rule of thumb.

2. Scientific selection and training of workers.

3. Co-operation between labour and management.

4. Maximum output.

5. Equal division of responsibility.

 

Mental revolution: the basic idea behind the principles of scientific management is to change the mental attitude of the workers and the management toward each other taylor called it “mental revolution”.

a. All out efforts for increasing production.

b. Creating of the spirit of mutual trust and confidence.

c. In-calculating and developing the scientific attitude towards problems.

 

Benefits of scientific management:

To employers: the main benefit of scientific management is “conservation and saving, making an adequate use of every ounce of energy of any type that is expended.

a. Replacement of traditional rule of thumb method by scientific investigation.

b. Proper selection and training of the workers leading to better workforce.

c. Achievement of equal division of responsibilities between the workers and the management.

d. Standardization of tools, equipment, materials and work method s for increasing efficiency.

e. Better utilization of various resources.

f. Better relation between workers and management.

g. Scientific determination of fair day’s work.

h. Worker can do.

 

To workers:

a. Detailed instructions and constant guidance for the workers.

b. Opportunity for training and development to increasing skills.

c. Incentive wages to the workers for higher production.

d. Better working conditions and tools for work for good health of the workers.

e. Less fatigue in work because of application of scientific method.

 

To society:

a. Better quality product as lower costs to the people.

b. Higher standard of living of people though better products.

c. Increased productivity in the country.

d. Industrial peace in the country.

e. Technological development due to scientific investigation.

 

Location of a Plant

Factors Influencing Plant Location

1. Proximity to Market → reduces transport costs for bulky packaging/printed goods.

2. Raw Material Availability → easy access to paper, boards, inks, films, adhesives.

3. Transport & Connectivity → near highways, ports, railways for logistics.

4. Utilities & Infrastructure → reliable power, water, waste disposal.

5. Labor Availability → skilled printing/packaging operators, designers.

6. Government Policies → tax concessions, subsidies, industrial zones.

7. Future Expansion Scope → land availability for scaling.

8. Environmental & Safety Norms → low pollution areas, compliance with laws.

Example: Printing presses often cluster near metros/cities for book/newspaper markets; packaging units are located near industrial clusters, FMCG hubs, or SEZs.

 

Layout of a Plant

Objectives of a Good Plant Layout

  • Smooth material flow from raw materials → production → dispatch.
  • Minimum material handling & time wastage.
  • Safe working environment with proper ventilation & lighting.
  • Optimum space utilization for machinery, storage, and offices.
  • Easy supervision and control.

Principles of Plant Layout

  • Product/Line Layout → used in packaging (assembly-line type).
  • Process/Functional Layout → used in printing presses (grouping by function like prepress, printing, finishing).
  • Combination Layout → hybrid of both.
  • Fixed Position Layout → for large machines or special packaging jobs.

Typical Layout for Printing & Packaging Plant

1. Raw Material Store (paper reels, films, inks, boards).

2. Pre-Press Department (design, plate-making, proofing).

3. Printing Section (offset, digital, gravure, flexo, screen printing).

4. Finishing & Converting (cutting, folding, lamination, binding, corrugation, pouch making).

5. Quality Control Area (lab for print quality & packaging tests).

6. Packaging & Dispatch Section.

7. Admin & Sales Office.

 

Maintenance Management

Importance of Maintenance in Printing & Packaging

  • Prevents machine breakdowns during large orders.
  • Increases equipment life (e.g., presses, die-cutters, corrugators).
  • Improves print & packaging quality.
  • Ensures safety for workers.
  • Reduces production downtime → higher profitability.

Types of Maintenance

1. Preventive Maintenance

  • Scheduled cleaning, lubrication, inspection.
  • Example: regular roller alignment in offset press.

2. Predictive Maintenance

  • Use sensors & monitoring to predict failures (e.g., vibration analysis of motors in packaging machines).

3. Corrective Maintenance

  • Repairs after a breakdown occurs.
  • More costly, causes downtime.

4. Condition-Based Maintenance

  • Maintenance when machine condition indicates need (oil levels, wear & tear, ink roller condition).

 

Maintenance Planning

  • Prepare machine history cards (records of breakdowns & servicing).
  • Maintain spare parts inventory.
  • Train staff for basic troubleshooting.
  • Use Total Productive Maintenance (TPM) approach → everyone responsible for machine care.

 

Management Structure in Business

a) Structure of Organization

  • Top Management → Board of Directors, Managing Director, CEO.
  • Middle Management → Production Manager, Marketing Manager, Finance Manager, HR Manager.
  • Lower Management → Supervisors, Team Leaders, Line Managers.
  • Workers & Staff → Machine operators, technicians, helpers, designers, sales staff.

 

b) Formal and Informal Organization

  • Formal Organization
    • Defined hierarchy and roles (e.g., Production Manager → Supervisor → Operator).
    • Clear authority, responsibility, and reporting system.
    • Example: Printing press workflow, financial reporting.
  • Informal Organization
    • Social relationships, networks, and communication among staff.
    • No fixed rules, based on friendship or personal influence.
    • Helps in morale building, teamwork, and quick problem-solving.

 

Market Research

  • Identifies customer needs, preferences, trends.
  • Analyzes competition, demand forecasts, pricing strategies.
  • Uses surveys, interviews, focus groups, trade fair visits.
  • In printing & packaging → research helps in deciding materials (eco-friendly), print techniques (digital/offset/flexo), product innovations (smart packaging).

 

Sales Promotion

  • Purpose: To boost sales, attract new customers, retain existing clients.
  • Techniques:
    • Discounts, seasonal offers.
    • Free samples (brochures, small packaging samples).
    • Exhibitions (PrintPack India, Drupa).
    • Digital marketing (websites, LinkedIn, YouTube demos).
    • Catalogues, mail order, direct marketing.

 

Purpose of Business Management

  • Efficient use of resources (time, money, manpower).
  • Goal achievement (growth, profitability, sustainability).
  • Decision making & risk management.
  • Innovation & competitiveness.
  • Customer satisfaction & brand building.

 

Workflow & Organizational Structure in Printing Press

A) Rigid Packaging Printing (e.g., Corrugated Boxes, Folding Cartons)

Workflow:
Raw Materials (Paperboard/Reels) → Printing (Offset/Flexo) → Cutting/Creasing → Folding/Die-cutting → Gluing/Pasting → QC → Dispatch.

Organization Structure:

  • Plant Head
    • Production Manager (Printing, Converting, QC)
    • Design & Prepress Manager
    • Purchase & Inventory Manager
    • Sales & Marketing Manager
    • Admin & HR

 

B) Flexible Packaging Printing (e.g., Pouches, Laminates, Labels)

Workflow:
Film/Paper/Aluminium Foil → Printing (Gravure/Flexo/Digital) → Lamination → Slitting → Pouch Making → QC (barrier property testing) → Dispatch.

Organization Structure:

  • General Manager
    • Production Head (Printing, Lamination, Slitting)
    • R&D/Innovation (eco-friendly films, biodegradable solutions)
    • Quality Assurance Manager
    • Maintenance Manager
    • Sales & Export Manager

 

C) Publication Printing (e.g., Books, Magazines, Newspapers)

Workflow:
Manuscript → Editing/Proofing → Pre-Press (Typesetting, Plate-making, CTP) → Printing (Offset/Digital/Web Press) → Binding/Finishing → Distribution.

Organization Structure:

  • Publishing Head / Managing Editor
    • Editorial & Design Dept. (Editors, DTP, Designers)
    • Production Dept. (Pre-press, Press, Post-press)
    • Sales & Distribution (Booksellers, Libraries, Exports)
    • Marketing & Promotion (campaigns, catalogues, fairs)
    • Finance & Admin

 

UNIT-2

Types of Companies:

1. Proprietor: (owner) self-owner capital (in term of money/ who output their money by own-self and able to bear all the profit ad also losses, to run the business.

The organization which run by a single person. The person who is running the organization had to manage all the fund. It is also called single ownership organization.

Advantage:

a. Take decision own self freely.

b. Total earn profit.

c. Do hard work.

d. No more than troubles.

e. Active.

f. Take serious.

Disadvantage:

a. He wears also for any losses.

b. Lack of decision/ option.

c. All the expenses or over expenses also paid to proprietor.

 

Single ownership: one person contributes the organization assets start the business, maintains and control business operations, full benefits of terms of profit and is fully liable for all department associated with the business.

Disadvantage:

a. The owner is liable for all obligations and department of the business.

b. The business may not be successful, if the owner has limited money, lack ability and necessary experience to run the business.

c. Generally single ownership has limited life applications.

 

2. Partnership: the persons who have agreed to share the profit of the business carried on by all as any of them acting for all. Individual with common purpose joint as partner and but they together their properly, ability, skill, knowledge etc. for the purpose of making profits.

(partnership is an associated of two or more (upto) persons in carry an as co-ordinate where of a business

Less than 2 owner and more than 1 owner.

Partnership may be defined as the relation between person who have agreed to share the profit of a business carried a by all as any of them acting for all. Individual with common purpose joint as partner and they put together their properly ability, skills, knowledge etc. for the purpose of making profits.

Kinds of partner:

a. Active partner: who have active part in the management of the business enterprises.

b. Sleep partner: who don’t take any active part in the conduct of the business.

 

Types of partnership:

a. General partnership: each partner has full (agency) powers and may blind the partnership by any act.).

b. Limited partnership: limited partnership is an association of one or more general partners who manager the nosiness and one or more limited partners whose liability is limited to the capital they have invested in the business. Limited partner share the profit but they don’t participate interfere with the control or management.

Advantage:

a. Large capital is available to the firm.

b. The firm possess must better talents, judgement and skills.

c. Single person can’t take decision.

d. Arrangement of funds.

Disadvantage:

a. All partner suffers because of the wrong steps taken by one partner.

b. Authority being divided amount of the partners.

c. Danger of dis-agreement and distrust among the partners.

d. Disputes can happen misunderstanding can happen. If we don’t trust others, we should not go for the partnership types of organization.

 

3. Joint stock company: a joint stock company is an association of individuals, called shareholders, who joint together for profit and agree to supply capital divided into share that are transferable for carrying on a specific business.

A joint stock company consists of more than twenty persons for carrying any business other than the banking business.

Where more than 20 peoples are involved for setting up an organization.

Types of joint stock organization:

a. Private organization: public fund is less. The company is collected from the private partners some of them may be active while other being sleeping. (2 to 50 including employees).

Private organization must have 51% share.

 

b. Limited organization: public fund is more. The capital is collected from the public by is going share having small face value (@. 50, 2010).

The no. of share-holders should not be less than seven but there no limited to their maximum numbers.

It can start only often receiving the certificate to commercial business. It has to all share which in 180 days from the date of prospectus. It has to hold a general meeting every year.

Advantage:

a. Share are transferable.

b. Company’s like is not affected by the life (death) of shareholders.

c. Risk of loss is divided among many shareholders.

Disadvantage:

a. Company is managed by bid shareholder only.

b. People can commit frauds with company.

c. It is difficult to maintain secrecy as in partnership.

d. Divided responsibility.

e. In the partners work with team spirit is lack in joint-stock company.

Application of joint stock company:

a. Steel mills.

b. Fertilizer factories.

c. Engineering concerns.

 

4. Co-operative societies: it works on the no profit, no loss.

The group of people come together, they don’t invest. The elections are conducts for these societies for management. Ex: president, vice-president etc.

All the people are selected by the shareholders. They are not paid but on the no profit, no loss theory, they have to work.

Its form of private ownership which contains features of large partnership as well as soon features of the corporation.

It works on the no profit, no loss.

Forms of co-operative enterprises:

1. Consumer co-operative

2. Producer co-operative

3. Co-operative farming

4. Co-operative housing

5. Co-operative credit society.

 

Advantage:

a. Daily necessaries of life can be made available at lower rates.

b. It’s the democratic form of ownership.

c. No one person can make huge profits.

Disadvantage:

a. Since the members of co-operative manage the whole show.

b. Finance bring limited, specialists, service cannot be taken.

 

5. Semi-government/government undertaking: certain organization are run by the start & central govt.

The organization which is funded by the government and run by other people are called semi-government organization.

State enterprises in India:

Public sector: a public enterprise is one that is owned by the state, managed by the state, or owned and managed by the state.

a. The sector of public enterprises is popularly known as public sector.

b. Public enterprises are controlled and operated by the government either solely or in association with private enterprises.

c. Public sector prevent concentration and unbalanced growth of industries.

d. Public sectors are accountable in terms of their result to parliament and state legislature.

 

Object public sector:

a. To provide basic infrastructure facilities for the growth of economy.

b. To promote rapid economic development.

c. To avoid concentration of economic power in a few hands.

d. To create employment opportunities on an increasing scale.

Merits:

a. Public sector helps in growth industries.

b. Which cannot flourish under the private sector.

c. Public sector helps in the implementation of the economic plans.

d. The consumers are benefitted by greater, better and cheaper product.

e. Capital, raw material fuel, power and transport are easily made available to them.

Demerits:

a. Delay in decision is a very common phenomena in public enterprises.

b. Incompetent persons may occupy high levels.

c. Workers (unlike in private concerns) shirk work.

d. Due to heavy administrative expenses.

e. Public sector can be rarely attain the efficiency of a private enterprise.

 

Maintenance of Stock Registers

Stock Registers are records of all materials, supplies, and finished goods in a business. Proper maintenance ensures smooth operations, cost control, and accountability.

Steps for Maintenance

1. Record All Items

  • Raw materials (paper, boards, inks, films).
  • Consumables (glues, chemicals, packaging supplies).
  • Finished goods (printed books, packaging units).

2. Assign Unique Codes / Numbers

  • Helps in quick identification and prevents confusion.

3. Maintain Columns in the Register

  • Item name & code
  • Date of receipt
  • Supplier details
  • Quantity received / issued
  • Rate / value
  • Balance stock

4. Daily / Periodic Updating

  • Update whenever stock is received or issued.
  • Monthly / weekly reconciliation with physical stock.

5. Integration with Accounting / ERP (if available)

  • Modern printing/packaging units often use ERP or inventory software for real-time tracking.

 

Advantages of Stock Registers

1. Avoid Stock Shortages

  • Ensures availability of critical materials like paper or ink to avoid production delays.

2. Prevents Over-Stocking

  • Reduces capital tied up in unnecessary inventory and storage costs.

3. Cost Control & Budgeting

  • Helps monitor material usage, wastage, and plan future purchases.

4. Easy Audit & Accountability

  • Transparent record for internal audits, external audits, and legal compliance.

5. Efficient Production Planning

  • Facilitates smooth workflow in printing & packaging operations.

6. Loss Prevention

  • Detects pilferage, spoilage, or material misuse.

7. Decision Support

  • Helps management make informed decisions about procurement, pricing, and scaling production.

8. Supports Financial Reporting

  • Stock values are used in calculating cost of goods sold (COGS), profit margins, and balance sheets.

 

ACCOUNTANCY

Definition: it is the measurement, processing and communication of financial information about economic entities such as businesses and corporations.

 

Objectives of accountancy:

1. Permanent record: any business firm needs a permanent record of the transactions that it indulges in. these records could be required for internal purpose, for taxation purpose or for any other purpose.

The permanent records is held on for years and can be retrieved as and when needed.

 

2. Measurement of outcome: there must be daily weekly, and monthly reports which provides information to the organization about how sell it is performing its activities.

 

3. Credit worthiness: firm need resources for their functioning. They do not have any capital stock at hard and need to obtain them for investors.

Investors will give money to the firm only if they have reasonable assurance that the firm will be able to generate enough profit.

 

4. Efficient use of resources: firms can also conducts useful analysis with the help of accounting data. Accounting records tell the firm” what resources were committed to what activity and what time”.

5. Projections: analysis can make reasonable assumption about the future based on the past records.

Costs and revenue growth can be projected after sustainable data base be accumulated.

 

 

Entry system:

1. Single entry system: the system of accounting in which only one sided entry is required to record financial transaction is called single entry system.

The system has simple type of nature and it has incomplete type of recording. This system is preferable for small enterprises.

 

2. Double entry system: the system of accounting in which every transaction affects two account simultaneously is known as double entry system.

This system has complex type of nature and it has complete type of recording. This system is suitable for tax purposes.

In this system, errors are easy to locate. It is preferable for big enterprises.

 

Explanation of terms:

The terms during accountancy must be explained clearly for proper understanding to our clients.

Journal: a journal is a book or computer file in which monetory transactions are entered the first time they are processed.

 

Rules of journalizing: the debiting and crediting of the accounts are done on the basis of certain rules. These rules are called rules of journalizing i.e. debit and credit.

These are two alternative bases for the rules of debit and credit such as follows:

1. Rules of debit and credit based on the types of account:

a. Personal account: personal account is an account of a person. A person can be a natural person such as people like us, an artificial person such as firms, organization and institutions and a representative person such as debtors and creditors.

Debit the receiver of benefits.

Credit the giver of benefit.

This rule states that whatever a person receives benefits is debited by the amount of the benefit received.

 

b. Real account: real account is a record of an asset. An asset can be current asset such as cash, a fixed asset such as building and intangible asset as goodwill.

Debt what comes in.

Credit what goes in.

This rule states that whenever some benefit in the form of asset come into the business through its purchases, tis account is debited.

 

c. Nominal account: nominal account is a recorded of expenses or loss or income or gain. An expenses or loss in the sacrifice of benefits in exchange for service used and an income or gain it the benefit earned in exchange for service recorded.

Debit all expenses and losses.

Credit all incomes and gains.

This rule states that whenever some benefit is sacrificed in exchange for service used (expenses made or loss suffered), its (expenses account is debited).

 

2. Rules of debit and credit based on the accounting equation: accounting equation is a statement of equality between the three basic elements of accounting. They are assets, capital and liabilities.

Importance of ledger: a separate record of each similar transaction is called ledger.

                                                            Or

Ledger is a accounting book of final entry, where transactions are listed in separate accounts.

1. Transactions relating to a particular person, items or heading of expenditure or income are grouped in the concerned account at one place.

2. When each account is periodically balanced it reflects the net position of that account.

3. Since the entries recorded in the journal are referenced into ledger the possibility of errors of defalcations are reduced to the minimum.

4. Ledger is the “store-house” of all information which is used for preparing final accounts and financial statements.

 

Cash account: a cash account is a regular brokerage account in which the customer is required by regulation to for securities within two days of when a purchase is made.

Drawing account: it is an accounting record used in a business organized as a sole proprietor-ship or a partnership in which is recorded all distribution made to the owner of the business.

 

Types of Accounting

a) Financial Accounting

  • Records all financial transactions systematically.
  • Prepares financial statements (Income Statement, Balance Sheet, Cash Flow Statement).
  • Objective: provide information to external stakeholders (investors, banks, regulators).

b) Cost Accounting

  • Focuses on cost of production/services.
  • Helps management control costs, improve efficiency, and price products correctly.
  • Often involves preparation of cost sheets, budget control, and break-even analysis.

c) Management Accounting

  • Provides information for internal decision-making.
  • Includes budgeting, variance analysis, performance evaluation, and forecasting.
  • Supports strategic decisions in production, marketing, expansion.

d) Tax Accounting

  • Focuses on compliance with tax laws (GST, income tax, corporate tax).
  • Calculates tax liabilities, prepares returns, and ensures legal adherence.

 

Cost Accounting in Printing & Packaging

a) Cost Concept

  • Cost = total expenditure incurred in producing a product or service.
  • Includes:
    • Direct costs → raw materials (paper, ink, film), labor (operators, designers).
    • Indirect costs → electricity, maintenance, depreciation, rent.
  • Purpose: Determine profitability and pricing strategy.

b) Cost Sheet

A structured statement showing cost per unit.
Components:

  1. Material cost → paper, boards, inks, adhesives.
  2. Labor cost → operators, supervisors, designers.
  3. Overheads → factory overheads (utilities, repairs), administrative overheads.
  4. Total cost = Material + Labor + Overheads

Example structure:

Particulars

Amount (₹)

Direct Materials

50,000

Direct Labor

20,000

Factory Overhead

10,000

Administrative Expenses

5,000

Total Cost

85,000

Units Produced

1,000

Cost per Unit

85

 

c) Break-Even Point (B.E.P.) Analysis

  • Break-even = point where total revenue = total cost → no profit, no loss.
  • Formula:

B.E.P.(units)=Fixed CostsSelling Price per Unit – Variable Cost per UnitB.E.P. (units) = \frac{\text{Fixed Costs}}{\text{Selling Price per Unit – Variable Cost per Unit}}B.E.P.(units)=Selling Price per Unit – Variable Cost per UnitFixed Costs​

  • Helps decide production volume & pricing strategy.

 

d) Cost Reduction and Cost Control

  • Cost Control → Keeping actual costs within budgeted limits.
  • Cost Reduction → Actively reducing costs without affecting quality.
    Techniques for Printing & Packaging:

1. Optimize paper/board usage.

2. Reduce ink wastage (automatic ink meters).

3. Prevent machine downtime (maintenance scheduling).

4. Bulk procurement of consumables.

5. Lean workflow → reduce handling & scrap.

 

Types of Companies for Printing & Packaging Industry

Type Features Suitability
Sole Proprietorship Owned by one person, simple setup, full control Small print shops, customized printing, short-run packaging
Partnership Two or more owners, shared investment & risk Mid-size packaging units, flexible & rigid packaging startups
Private Limited Company (Pvt. Ltd.) Limited liability, can raise capital from shareholders Large-scale printing presses, multi-location packaging units
Public Limited Company Shares traded publicly, strict regulations Corporates producing books, FMCG packaging, export-oriented units
Limited Liability Partnership (LLP) Hybrid of partnership & company, limited liability Family-run or tech-oriented print/packaging startups

 

UNIT-3

Human Resource Management (HRM)

HRM is the process of managing people in an organization to maximize productivity and satisfaction while aligning with business goals.
Key Functions: Recruitment, Training, Motivation, Welfare, Retention, Productivity improvement.

 

Employee Recruitment

Meaning of Recruitment

  • Recruitment is the process of attracting, screening, and selecting qualified candidates for a job.

Objectives of the Recruitment Process

1. Hire the right people for the right job.

2. Maintain a talented and motivated workforce.

3. Minimize turnover and hiring costs.

4. Ensure succession planning for key positions.

5. Comply with legal and regulatory requirements.

Steps in Recruitment

1. Job Analysis → define duties & responsibilities.

2. Job Description → skills, qualifications, experience needed.

3. Sourcing → advertisements, recruitment agencies, online portals.

4. Screening → shortlist candidates based on qualifications & experience.

5. Selection → interviews, tests, background checks.

6. Induction → onboarding, orientation programs.

 

Training and Development

  • Training: Improving employees’ skills and efficiency for current roles.
    • Example: machine operation, digital printing software, packaging design.
  • Development: Preparing employees for future roles and career growth.
    • Example: leadership, project management, quality control certifications.

Outsourcing in HR

  • Hiring external agencies or consultants for recruitment, training, payroll, or specialized functions.
  • Advantages: cost-effective, access to expertise, saves management time.

 

Employee Retention

  • Retention = keeping valuable employees with the company for the long term.

Strategies

1. Competitive Compensation → salaries, bonuses, incentives.

2. Career Growth Opportunities → promotions, skill development.

3. Work Environment → safety, team culture, ergonomics.

4. Recognition & Rewards → Employee of the Month, performance awards.

5. Employee Engagement → regular feedback, participation in decision-making.

 

Employee Motivation and Welfare

Motivation

  • Encouraging employees to perform effectively and efficiently.
  • Techniques:
    • Intrinsic → sense of achievement, responsibility.
    • Extrinsic → monetary rewards, promotions, recognition.

Employee Welfare

  • Activities for physical, social, and emotional well-being.
  • Examples in printing & packaging:
    • Safety measures in machine operation.
    • Health check-ups, insurance.
    • Recreational facilities, canteen, transport.

Employee Benefits

  • Paid leaves, insurance, gratuity, retirement plans, bonuses, performance incentives.

 

Work Study and Method Study

a) Work Study

  • Systematic study of work methods and time to improve efficiency.
  • Objectives: reduce fatigue, optimize manpower, lower production costs.

b) Method Study

  • Analyzing the way a job is done and finding better methods.
  • Example in packaging: improving carton folding process, faster lamination techniques.

c) Time Management

  • Effective planning of daily, weekly, and project-based tasks.
  • Tools: Gantt charts, Kanban boards, time tracking software.

d) Productivity Tools

  • Digital tools: ERP systems, MIS dashboards, scheduling software.
  • Lean methods: 5S, Kaizen, workflow optimization.
  • Goal: maximize output with minimal resources.

 

Personnel management: It is planning organizing, directing and controlling of the procurement development compensation integration maintenance and separation of human resources to the end that individual organizational and social objectives are accomplished.

“It is requirement selection development and utilization of and accumdation to human resources by organization”.

“It is that part of management which is concerned with people at work and with their relationship within an enterprise. Its aim is to bring together and develop into an effective organization of the men and women who make up an enterprise and having regard for the well-bring of the individual and of working group, to enable them to make their best contributions to its success”.

 

Definition by national institute of personnel management:

“Personnel management labour management or staff management means quite simply the task of dealing with human relationship within an organization. Academically the three aspects of personnel management are-

a. The welfare aspect concerned with working condition and amenities such as canteens, oreches, housing, personal problems or workers, school and recreation.

b. The labour or personnel aspect concerned with recruitment placement of employees remuneration, promotion, incentives, productivity etc.

c. The industrial relations aspect concerned with trade union negatiations settlement of industrial disputes, joint consultation and collective bargaining.

 

Duties and responsibilities of personnel department:

a. To attract human resources into the organization.

b. To develop and motivate them for better performas.

c. To integrate and maintain them in the organization.

 

Concept of selection: “it is the process of differentiating between applicants in order to identify and hire them with a greater likelihood of success in a job”.

 

Selection process: it involves a no. of steps --- screening of application forms, selection tests, interview, checking of reference, physical examination, final selection, employment contract, evaluation.

 

Selection tests: many organization hold different kinds of selection tests to know more about the candidates or to reject the candidates who can’t be called for interview etc. this tests normally supplement the information provided in the application forms, selection tests may give information about, their aptitude, interest, personality etc. which can’t be known by application forms.

 

Interview: selection tests are normally followed by person interview of the candidates. The basic idea is to find out overall suitability of candidates for the job.

 

Industrial relations: it is concerned with the system and procedures used by unions and employers to determine the reward for efforts and other condition of employment to protect and interest of the employed and their employers, and to regulate and ways in which employers, treat their employees.

a. The relationship between employers and employees as groups.

b. The role of various parties-employers employees and their unions and state in maintaining this relationship through different ways.

c. The mechanism of handling conflicts between employers and employees in case, such conflicts arise.

 

Cause of poor industrial relations:

a. Nature of work.

b. Poor wages and working conditions.

c. Defective trade union system.

d. Poor behavior climate.

 

Steps for good industrial relations:

a. Creating trust between employees and management.

b. Top management support.

c. Sound human resources management policies.

d. Continuous feedback and corrective actions.

e. Professional approach.

 

Discipline: it is essential maintain discipline among the employees for better job performance. The literal meaning of discipline is the mode of life in accordance with rules in the organizational content, discipline denotes mod of behavior in accordance with organizationally prescribed rules, regulations, procedures or other expected modes of behavior.

Types of discipline:

1. Positive discipline: also known as preventive, deteminative or self-discipline, involves actions taken to encourage employees to follow rules and standards so that infractions don’t occur.

2. Negative discipline: also known as enforced, punitive or autocratic discipline, involves the use of external force or the threat of its use to restrain employees from engaging in behaviors which are contraty to rules and standards.

Maintaining discipline:

1. To bring unpredictable behavior of people in conformity to expected ones so that their behavior become more predictable.

2. To develop tendency of greater tolerance and adjustment among the employees.

3. To create a respect for human beings.

4. To obtain a willing acceptance for organizational rules, regulations and procedure for performing the jobs effectively.

5. To create a conductive work environment.

 

Industrial fatigue: industrial disputes arising out of industrial fatigue like problems of indiscipline manifestation of industrial disputes in the form of strikes, lackouts, bandhs, gheraos etc.

 

SALESMANSHIP AND ADVERTISING

Marketing helps in developing economic resources, since a business firm generates revenue and earns. Profit by carrying out marketing function, it will engage in exploiting more and more economic resources of the country to earn more profits. Therefore, marketing should be given the greatest important if the national resources are to be exploited fully. Marketing determines the needs of the customers and sets out of the pattern of production of goods and services necessary to satisfy the needs of the customers. Marketing also helps to explore the export market.

 

 

Definition of marketing:

1. Narrow definition: marketing may be an economic process by which goods and services are exchanged and the values determined in terms of monthly prices. The American marketing association has defined marketing as “the performance of business activities that direct the flow of goods and services through producer to consumers or users. That means marketing includes all those activities carried on to transfer the goods from the manufacturers or producers to the consumers. In involves the exchanges of goods and services for money.

 

But in the present day, business marketing begins long before the goods are produced. The demands of the customers must be forecast before the product development and production take place. Marketing decisions must also be made regarding the market, pricing and promotion of the product, marketing does not end with the final sale. It is main aim of customer satisfaction.

 

 

2. broad definition: marketing is the business process by which products are matched with the markets and though which transfer of ownership are effected if a business organization produces the products after assessing the requirements of prospective customers, it is more likely to be successful to achieve its objectives. The consumer-oriented marketing has given rise to a new phillosphy in business known as ‘marketing concept’. The marketing concept emphasis the determination of the requirement of potential customers and supplying products to satisfying their requirements.

 

“marketing is a total system of interacting business activities designed to plan, price, promote and distribute wants satisfying products and services to present and potential customers.

 

Marketing concepts: Modern authors view marketing more than a physical process of distribution goods and services. They feel that marketing represents a distinct phillosphy of business or a course of business thinking that has emerged over the recent years. The businessman following this philosphy recognise and accept ‘customer oriented’ way of doing the business. It needs of customers.

Under marketing concept the emphasis is a selling satisfaction and not merely on selling a product.

Marketing concept is based on three fundamental beliefs. First all company planning policies and operations should be oriented towards the customers.

Secondly, profitable sales volume should be the goal of a firm.

Third all marketing activities in a firm should be organizationally integrated and co-ordinated.

 

Distinction between marketing and selling: The marketing concept is a course of business thinking while marketing is a process or a course of business action. Naturally, marketing is influenced by the course of business thinking (i.e. customer-oriented). Marketing concept focuses on customers for earning profits through customers ‘satisfaction and follows integrated marketing but formely marketing focused on products to earn profit through sales volume and followed sales promotion techniques for this purpose.

 

Marketing is a total system of interacting business activities designed to plan, promote and distribute want satisfying goods and services to present and potential customers.

 

Selling is a sub-activity of marketing and is basically administrative in nature conditioned to physical transfer of ownership and possession of goods and services from the seller to the buyer. Selling concentration merely on increasing the volume of sales whereas marketing is concerned with satisfaction of wants, needs and preferences of the customer.

 

  Focus means objectives
Selling concept products selling & promotion profits through sale volume
Marketing concept  customer needs integrated marketing profit through customer satisfaction

 

Marketing management: Marketing management is an important operative function of management. It performs all management functions in the field of marketing. It is responsible for planning, organising, directing and controlling the marketing activities.

 

Marketing management is the analysis planning implementation and control of programmes designed to create, build, maintained mutually beneficial exchanges and relationships with target market for the purpose of achieving organization objectives.

 

 

Function of marketing: In most of the business enterprises, marketing department is set up under supervision of the marketing manager. The major purpose of this department is to generate revenue for the business by selling want satisfaction goods and services to the customers. In order to achieve this purpose. The marketing manager perform the following functions.

 

1. Marketing research.

2. Product planning and development.

3. Buying and assembling.

4. Selling.

5. Standardisation, garding and branding.

6. Packaging.

7. Storage.

8. Transportation.

9. Sale-man ship.

10. Advertising.

11. Pricing.

12. Insurance.

 

 

Marketing functions:

1. Function of research

(a) Marketing research.

(b) Product planning & development.

 

2. Function of exchange

(a) Buying and assembling

(b) Selling

 

3. Functions of physical treatment

(a) Standardization grading & branding.

(b) Packaging.

(c) Storage.

(d) Transportation.

 

4. Function which facilitate exchange

(a) Salesman ship.

(b) Advertising.

(c) Pricing.

(d) Insurance.

 

 

UNIT-4

LOCATION OF THE ENTERPRISE

Approachable, walking distance, more facilities to customer easily availability of labours transportation proper connectivity, availability of electricity, proper communication system, good roads and machine & machine parts, mechanics availability.

Plant layout: plant layout means the disposition of the various facilities (equipment, material, man-power etc.) and services of the plant within the area of the site selected previously.

Plant layout begins with the design of the factory building and goes up to the location and movement of a work table.

All the facilities like equipment, raw material, machinery, tools, fixtures, workers etc. are given a proper place.

1. Integration: integration of production centers in a logical and balanced manner.

2. Minimum movements and material handling.

3. Working conditions are sager, better.

4. Increased productivity and better product quality.

5. Plant maintenance is simplier.

6. Movements made by the workers are minimized.

7. Utilization of cubic space (length, width, height).

 

QUALITY CONTROL

Definition: ‘meeting the requirements of the customer.

According to ISO 9001:2008, “quality is the degree to which a set of inherent characteristic fulfills requirements”.

There are five aspect of quality:

1. Producing: providing something.

2. Checking: confirming that something has been done correctly.

3. Quality control: controlling a process to ensure that the outcomes are predictable.

4. Quality management: it optimizes its performance through analysis and improvement.

5. Quality assurance: obtaining confidence that a product or service will be satisfactory.

 

Quality control: the observation technique and activities used to fulfill requirement for quality.

Customer demand high-quality print jobs without variations or defects.

Control: an evaluation to indicate needed corrective response and change cause.

Quality assurance: describes any systematic process for ensuring quality during the successive steps in developing a product or service. ISO 9000 is a standard for ensuring that a company’s quality assurance system follow best industry practices.

Quality assurance: the planned and systematic activities implemented in a quality system so the so that quality requirement for a product.

Assurance: the act of giving confidence, the state of being certain or the act of making certain.                             

Quality control  Quality assurance
Product process
Reactive proactive
Line function staff function
Find defects  prevent defects

 

Process control: Refers to the methods that are used to control variable such as proportion of one ingredient to another, the temperature of material, how well ingredient are mixed.

1. Reduce variable

2. Increase efficiency

3. Ensure safety.

Total quality management: It is a set of systematic activities carried out by the entire organization to effectively and efficiently achieve company objectives so as to provide products and service with a level of quality that satisfies customers, at the appropriate time and price.

 

A. Systematic activities: planned, strong leadership, mid and long term version, strategies and policies.

B. Entire organization: everyone at all levels, across functions.

C. Effective and efficient: achieved planned result with least resourced.

D. Quality: usefulness, reliability, safety.

 

 

STORE

Ware house is a strong room. A warehouse in a printing press is a place where printed and unprinted stock of paper is stored till it is further required for processing but early days, warehouse has a dual purpose that is storage of paper and to perform preliminary bindery operations. The main task of the warehouse man is to receive stock check and a properly receipt. He keeps a complete record of the stock of all papers available in the warehouse.

Types of warehouse:

1. White paper ware house: a white paper warehouse is mainly used to store un-printed papers, cards board in different, sizes, qualities, grammage. It has a humidity of more than 7-8%.

 

2. Printed paper warehouse: it is used to stock printed sheets of paper in a printing press. It should always be piled on wooden or metal pallet to avoid spoilage of printed sheets during handling.

 

3. Practice warehouse: a practice warehouse is a storage-cum-work place along with the storage of printed and un-printed stock of paper. It is also equipped with basic binding machine to perform preliminary bindery operations e.g. jogging, knocking, counting, folding, gathering, and collating, numbering, perforating, stitching, cutting and trimming etc also called warehouse operations.

 

Business Environment – Printing Industry

A) Printing Industry in India

  • Size & Growth: India is among the top 10 printing markets globally; strong growth in packaging, publications, and commercial printing.
  • Segments:

1. Publishing – books, magazines, newspapers.

2. Packaging – FMCG, pharma, food & beverages.

3. Commercial/Advertising – brochures, flyers, posters.

4. Digital & Customized Printing – short runs, personalized products.

  • Drivers: Rising literacy, e-commerce growth, urbanization, demand for attractive packaging.
  • Challenges: High competition, rising raw material costs, skilled labor shortage, obsolete machinery in small units.

B) Printing Industry Abroad

  • Mature Markets: US, Europe, Japan – focus on high-tech digital printing, packaging, and automation.
  • Emerging Markets: Southeast Asia, Middle East – strong demand for FMCG packaging, labels, and personalized printing.
  • Trends: Sustainability (eco-friendly inks, recyclable materials), digitalization, smart packaging (QR codes, NFC tags).

 

Impact of Globalization and Information Technology (IT)

A) Globalization

  • Opens international markets for printing & packaging products.
  • Encourages technology transfer and best practices.
  • Promotes export-oriented printing & packaging hubs.
  • Brings competition, which drives efficiency, innovation, and quality standards.

B) Information Technology (IT)

  • Pre-press & Design: Desktop Publishing, Adobe Creative Suite, CAD software.
  • Printing & Automation: Digital presses, ERP for production scheduling, inventory management.
  • Workflow Management: Cloud-based collaboration tools for large printing & packaging projects.
  • Marketing & Sales: E-commerce platforms, digital catalogs, social media marketing.
  • Data Analytics: Customer demand analysis, sales forecasting, and inventory optimization.

Example: E-book printing, print-on-demand services, smart packaging with QR codes.

 

Workflow in a Printing/Packaging Organization

A) Printing Press / Publication Printing

Workflow:
Manuscript → Editing → Prepress (Typesetting, CTP/Plate Making) → Printing (Offset/Digital/Web Press) → Binding/Finishing → Quality Control → Distribution.

Organizational Structure:

  • Managing Director / Publisher
    • Editorial & Design Team (Editors, DTP Designers)
    • Production Team (Prepress, Printing, Finishing)
    • Quality Control
    • Sales & Distribution
    • Finance & Admin

 

B) Packaging Organization

Workflow:
Raw Materials (Paperboard, Films) → Printing (Flexo/Gravure/Offset) → Lamination / Coating → Converting (Die-cutting, Folding, Pouch-making) → Quality Control → Dispatch → Customers.

Organizational Structure:

  • General Manager / Plant Head
    • Production Manager (Printing, Converting, Lamination)
    • R&D / Innovation (Eco-packaging, Product Design)
    • Quality Assurance Manager
    • Maintenance & Utility Manager
    • Sales & Marketing Manager
    • Admin & HR

 

C) Print Purchase / Print Consumable Buying

Workflow:
Requirement Identification → Vendor Selection → Quotation & Negotiation → Purchase Order → Material Receipt → Quality Check → Inventory Update → Issue to Production → Payment Processing.

Organizational Structure:

  • Purchase Manager
    • Procurement Executive
    • Inventory / Store Keeper
    • Accounts / Billing Staff
    • Vendor Relations Coordinator

 

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