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Index
Content Page No.
1. Preface 12. Acknowledgement 23. Index 34. Introduction to Organization 4-60
!airman"# $e##age Introduction %&olution and 'rowt! of om(an) $i##ion and *alue# +A, $anagement Academ) P A e(artment Product Profile i&i#ion# of +A, /inancial +ig!lig!t# %x(ort Profile
. +uman e#ource $anagement in +A, 61-636. +uman e#ource e&elo(ment in +A, 64-6
. raining e&elo(ment in +A, 6 - 5
Introduction to raining e&elo(ment te(# in raining e&elo(ment election of raining and e&elo(ment $et!od o(ic# under raining e&elo(ment )(e# of raining raining and e&elo(ment $et!od Im(ortance 7enefit# of raining e&elo(ment %xecuti&e or $anagement e&elo(ment
. ata Anal)#i# and Inter(retation 51-54
5. /inding# 5 -5610. onclu#ion 511. ugge#tion 512. ,imitation# 5513. 8ue#tionnaire 100-10314. 7i9liogra(!) 104
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Company profile
HAL- an overview
HINDUSTAN A !"NAUTICS LI#IT D
T$e mi%%ion
&To 'e(ome a glo'al player in t$e aero%pa(e ind)%try :
!e 9eginning of +A, can 9e traced to t!e )ear 1540 w!en a far #ig!ted indu#triali#t t!e
late et! ;alc!and +irac!and #et u( a com(an) +indu#tan aircraft limited at 7angalore wit! t!e o9 A.
;it! t!e e#calation of t!e #econd world war= t!e go&ernment of t!en India took o&er t!e management oft!e com(an) in 1542 and !anded it o&er to > airforce for re(air and o&er!aul of &ariou# aircraft .
9etween 1542 154 a total of 1000 aircraft and 3400 engine# were o&er!auled . t!e main acti&it) for
t!e next few )ear after t!e war wa# reconditioning and con&er#ion of war #ur(lu#. Aircraft for t!e u#e of
IA/ and ci&il o(erator# .
In t!e #ixt! decade# = +A, !a# #(read it# 9eing to co&er &ariou# acti&itie# in t!e area of de#ign and
de&elo(ment= manufacture and maintenance. oda) +A, !a# 14 (roduction di&i#ion ? unit# = at
7angalore and 1 eac! at @a#ik = ora(ut= an(ur = ,ucknow= orwa= +)dera9ad 9arrack(ore .t!e#e
di&i#ion#?unit# are full) 9acked 9) 5 de#ign center# w!ic! are co-locate wit! t!e (roduction de#ign#.
!e#e center are engaged in t!e de#ign and de&elo(ment of com9at aircraft = !elico(ter = arrow engine# =
engine#= te#t 9ed#= aircraft communication and na&igation #)#tem and acce##orie# of mec!anical fuel
#)#tem in#trument# .
!e four (rotot)(e of +A, ad&anced lig!t !elico(ter BA,+C !a&e com(leted around 1300!r# of flig!t
te#t t including all critical flig!t te#t and ground te#t. eli&erie# to arm force# !a&e commenced from t!e
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fir#t 9atc! of (roduction . t!e #tate of t!e art lig!t com9at aircraft B, AC w!ic! made it maiden flig!t in
Dan 2004 i# on t!e flig!t te#ting (!a#e . t!e #econd aircraft E 2 !a# al#o
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go&ernment# of India. t!e com(an) !a# al#o ac!ie&ed a foot !old in ex(ort more t!an 30 countrie#
!a&ing demon#trated it# Fualit) (rice com(etiti&ene##.
ACHI * # NT + SUCC SS
+A, 9ecome a G@A* A @A: com(an) in Dune 200 .
+A, !a# won #e&eral award# for ac!ie&ement in t!e field of aeronautic#= like t!e ;orld 8ualit)
commitment international #tar in (latinum categor) 9) 9u#ine## initiati&e direction#= t!e 'O, %@
P%A O A;A for inno&ation etc.= a# recognition to t!e com(an)"# #trong !old in Fualit)=
leader#!i(= tec!nolog) inno&ation.+A, wa# #elected among to( 10 central P ># for t!e $o> excellence award for 2004-0 200 -
06 for excellence in (erformance.
+A, won t!e enter(ri#e excellence award 2004-0 for financial o(eration #trengt! 9) Indian
in#titution of indu#trial engineering BIII%C on ma) 15=2006 t!e engineering ex(ort (romotion
council #out!ern region to( ex(orter# tro(!) award for t!e )ear 2004-0 .
+A, wa# warded t!e GI@ % @A IO@A, 'O, $% A, A;A :
for cor(orate Ac!ie&ement in 8ualit) %fficienc) at t!e international #ummit Bgold rating leader
2003C= ,ondon >. . 9) m?# glo9al rating= > in con OP%: Award in ec!nolog) Inno&ation.
At t!e @ational ,e&el= +A, won t!e G'O, OP+H: for t!e excellence in (u9lic #ector
management= in#tituted 9) t!e #tanding conference of (u9lic enter(ri#e# B OP%C.
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", CTI* " HAL
A committee of +A, i# a((ointed 9) it# 7oard irector# to re&iew t!e total functioning of t!e
organization make it# recommendation#. !e o9
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SP CI IC ", CTI* S
%n#ure Fualit) of (er#onnel of all le&el and (ro&ide t!em t!e rig!t work en&ironment =
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C$airman/% #e%%age
A&iation i# one of t!e mo#t #ignificant influence# of our time and it em(ower# a nation wit!tec!nological #trengt!. It i# a ma
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!e &iew# of our (re#ent a# well a# (ro#(ecti&e u#tomer# and Partner# are our !ig!e#t (riorit).;e welcome )our t!oug!t# and idea#= #o a# to #er&e )ou 9etter. ;e #!all 9e delig!ted to recei&e )our&iew# atmarketingK!al-india.com .
!airman= +A,
Introd)(tion
+indu#tan Aeronautic# ,imited B+A,C came into exi#tence on 1#t Octo9er1564. !e om(an) wa# formed 9) t!e merger of +indu#tan Aircraft ,imited wit!Aeronautic# India ,imited and Aircraft $anufacturing e(ot= an(ur.
!e om(an) trace# it# root# to t!e (ioneering effort# of an indu#triali#t wit!extraordinar) &i#ion= t!e late et! ;alc!and +irac!and= w!o #et u( +indu#tanAircraft ,imited at 7angalore in a##ociation wit! t!e er#tw!ile (rincel) tate of$)#ore in ecem9er 1540. !e 'o&ernment of India 9ecame a #!are!older in$arc! 1541 and took o&er t!e $anagement in 1542.
oda)= +A, !a# 15 Production >nit# and 5 e#earc! and e#ign enter# in location# in India.!e om(an) !a# an im(re##i&e (roduct track record - 12 t)(e# of aircraft manufactured wit! in-!ou#e and 14 t)(e# (roduced under licen#e. +A, !a# manufactured o&er 3 0 aircraft= 3600 %ngine#
and o&er!auled o&er 1 0 aircraft and 2 300 %ngine#.
+A, !a# 9een #ucce##ful in numerou# (rogram# de&elo(ed for 9ot! efence and i&ilA&iation #ector#. +A, !a# made #u9#tantial (rogre## in it# current (ro
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+A, !a# formed t!e following Doint *enture# BD*#C
7Ae+A, oftware ,imitedIndo- u##ian A&iation ,imited BI A,C
necma +A, Aero#(ace P&t ,td
A$ %, +A, i#(la) )#tem ,imited
+A,7I A&ionic# P&t ,td
+A,-%dgewood ec!nologie# P&t ,td
I@/O % + +A, ,td
A(art from t!e#e #e&en= ot!er ma in con OP%: Award in 'old ategor) inrecognition for it# commitment to 8ualit)= ,eader#!i(= ec!nolog) and Inno&ation.
At t!e @ational le&el= +A, won t!e M'O, OP+HM for excellence in Pu9lic ector$anagement= in#tituted 9) t!e tanding onference of Pu9lic %nter(ri#e# B OP%C.
!e om(an) #caled new !eig!t# in t!e financial )ear 20011-12 wit! a turno&er of #.14204.21 rore#.
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vol)tion and 0rowt$ of Company
!e om(an)L# #tead) organizational growt! o&er t!e )ear# wit! con#olidation and enlargementof it# o(erational 9a#e 9) creating #o(!i#ticated facilitie# for manufacture of aircraft ? !elico(ter#= aeroEngines, accessories and avionics is illustrated below.
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12345 !i# wa# #etu( 7angalore in arnataka 9) late !ri ;alc!and +irac!and in t!e mont! ofecem9er in a##ociation wit! t!e 'o&ernment of $)#ore a# a (ri&ate limited com(an).
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1236-375 In t!e mont! of Dune 'o&ernment of India (urc!a#ed t!e intere#t# of t!i# com(an) and tooko&er it# management= t!e fir#t two aircraft# (roduced 9) +indu#tan Aircraft ,imited. !e +arlow trainerand urti## +awk /ig!ter were #ucce##full) te#t flown
uring t!e (eriod of world war II o&er 1000 aircraft# #uc! a#-
/ortre##,i9erator
$itcell 9om9er#
ekota
ommand tran#(ort aircraft
ataline am(!i9iou# and (i#ton fitted to t!e#e aircraft# were o&er!auled 9) +.A.,.
12375 'o&ernment of India took o&er management of +.A.,. again after world war.
12385 Prime $ini#ter of t!e India !ri Dawa!ar ,al @e!ru= !a# gi&en t!e im(etu# t!e (olic) formanufacture a# well a# de#ign and de&elo(ment of aircraft wa# recei&ed 9) t!e 'o&t. of India.
12795 :Hind)%tan Trainee; !e + -2 aircraft wa# #ucce##full) de&elo(ed and wa# t)(e certified in t!emont! of Danuar).
12.P. in t!e mont! of Danuar) a# anair force unit for manufacture of +A; % I ,%H 4 twin tur9o (ro( tran#(ort aircraft.
12 I ,I$I % .
12=45 In t!e mont! of Dul)= a +elico(ter di&i#ion wa# e#ta9li#!ed a# a (art of 7angalore com(lex formanufacture of Alo&ette III Blater de#ignated of a# +% A C and ,A$A Blater de#ignated a#
+%% A+C !elico(ter.
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"t$er #ile%tone%5
12= for licen#e of $I'-21 and 7I aircraft.
12=25 An agreement wit! t!e 7riti#! Aero#(ace for manufacturing DA'>A AI A/ .
12865 An agreement wit! > for licen#e (roduction if $I'-2 aircraft.
12895 orwa di&i#ion of +.A.,. formed.
12245 e#ign and i&i#ion of ,ig!t om9at Aircraft B, AC.
12215 e&elo(ment of Ad&anced ,ig!t +elico(ter BA +C.
12265 ertificate of I O-5001.
12285 I$' = a new di&i#ion at 7angalore wa# formed.
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#i%%ion and *al)e%
"U! #ISSI"N5
G o 9ecome a glo9all) com(etiti&e aero#(ace indu#tr) w!ile working a# an in#trument forac!ie&ing #elf-reliance in de#ign= manufacture and maintenance of aero#(ace defence eFui(ment anddi&er#if)ing to related area#= managing t!e 9u#ine## on commercial line# in a climate of growing
(rofe##ional com(etenceM.
"U! *ALU S5
C)%tomer Sati%fa(tion5
;e are dedicated to 9uilding a relation#!i( wit! our cu#tomer# w!ere we 9ecome (artner# infulfilling t!eir mi##ion. ;e #tri&e to under#tand our cu#tomer# L need# and to deli&er (roduct# and#er&ice# t!at fulfill and exceed all t!eir reFuirement#.
Commitment to Total >)ality5
;e are committed to continuou# im(ro&ement of all our acti&itie#. ;e will #u((l) (roduct# and#er&ice# t!at conform to !ig!e#t #tandard# of de#ign= manufacture= relia9ilit)= maintaina9ilit) and fitne##for u#e a# de#ired 9) our cu#tomer#.
Co%t and Time Con%(io)%ne%%5
;e 9elie&e t!at our #ucce## de(end# on our a9ilit) to continuall) reduce t!e co#t and #!orten t!edeli&er) (eriod of our (roduct# and #er&ice#. ;e will ac!ie&e t!i# 9) eliminating wa#te in all acti&itie#and continuou#l) im(ro&ing all (roce##e# in e&er) area of our work.
Innovation and Creativity5
;e 9elie&e in #tri&ing for im(ro&ement in e&er) acti&it) in&ol&ed in our 9u#ine## 9) (ur#uingand encouraging ri#k-taking= ex(erimentation and learning at all le&el# wit!in t!e com(an) wit! a &iewto ac!ie&ing excellence and com(etiti&ene##.
Tr)%t and Team Spirit5
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;e 9elie&e in ac!ie&ing !armon) in work life t!roug! mutual tru#t= tran#(arenc)= co-o(eration=and a #en#e of 9elonging. ;e will #tri&e for 9uilding em(owered team# to work toward# ac!ie&ingorganizational goal#.
!e%pe(t for t$e Individ)al%5
;e &alue our (eo(le. ;e will treat eac! ot!er wit! dignit) and re#(ect and #tri&e for indi&idualgrowt! and realization of e&er)oneL# full (otential.
Integrity5
;e 9elie&e in a commitment to 9e !one#t= tru#twort!)= and fair in all our dealing#. ;e commit to 9e lo)al and de&oted to our organization. ;e will (ractice #elf di#ci(line and own re#(on#i9ilit) for ouraction#. ;e will com(l) wit! all reFuirement# #o a# to en#ure t!at our organization i# alwa)# wort!) oftru#t.
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")r People
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")r C)%tomer%
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15
International Customers Domestic Customers
Airbus Industries, France APPH Bolton, UK BAE Systems, UK !elton, UK oast "uard, #auritius or$orate Air, P!ili$$ines osmic Air, %e$al &assault Aviation,
France &owty Aeros$ace
Hydraulics, UK EA&S, France E'(A, Israel "or)!a Airlines, %e$al Ham$son, UK Honeywell International,
USA Island Aviation Services,
#aldives Israel Aircra*t Industries,
Israel #essier &owty 'td., UK
#istubis!i HeavyIndustries, +a$an # ", USA %amibian Air Force,
%amibia Peruvian Air Force , Peru -olls -oyce Plc, UK -oyal Air Force, man -oyal #alaysian Air
Force, #alaysia -oyal %e$al Army, %e$al
-oyal (!ai Air Force,(!ailand Smit!s Industries, UK Snecma, France Strong *ield
(ec!nologies, UK (!e Boeing Aircra*t
om$any, USA (ransworld Aviation,
UAE ietnam Air Force,
ietnam
Air India Air Sa!ara Air$orts Aut!ority o* India B!arat Electronics Border Security Force oal India &e*ence -esearc! / &evelo$ment
rgani0ation "ovt. o* And!ra Prades! "ovt. o* +ammu / Kas!mir "ovt. o* Karnata)a
"ovt. o* #a!aras!tra "ovt. o* -a1ast!an "ovt. o* Uttar Prades! "ovt. o* 2est Bengal Indian Air*orce Indian Airlines Indian Army Indian oast "uard Indian %avy Indian S$ace -esearc!
rgani0ation
+et Airways Kudremu)! Iron ore om$any ltd. %A' il / %atural "as or$oration 'td. rdnance Factories -eliance Industries United Breweries
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Citi?en/% C$arter
!i# !arter i# a declaration of our commitment= ex(ectation# and !ig!e#t #tandard# wit! otal8ualit)= to ac!ie&e excellence in e#ign= $anufacture and $aintenance of Aero#(ace defenceeFui(ment= oftware de&elo(ment for Aero#(ace a((lication and e#ign on#ultanc) 9) managing t!e
9u#ine## on commercial line# in t!e mo#t fair= !one#t and tran#(arent manner= wit! corru(tion-free#er&ice for t!e 9enefit of t!e u#tomer# w!o are our (artner# in (rogre## to en#ure #afe cu#tod) of (u9licmone).
C"##IT# NT5
;e #!all accom(li#! our mi##ion wit!-
A9#olute integrit) and dedicationotal cu#tomer #ati#faction
+one#t) and tran#(arenc)
ourte#) and (rom(tne##
/airne##
otal Fualit)
Inno&ation and creati&it)
ru#t and team #(irit
e#(ect for t!e indi&idual
+umilit)
om(a##ion
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;e commit our#el&e# to do our dut) to t!e 9e#t of our a9ilit)= integrit) and efficienc) wit! t!e (rime motto of fulfilling t!e cu#tomer"#= #!are!older#" and indi&idual#" reFuirement# and to ri#e to t!eirex(ectation# and 9e)ond.
"U! @P CTATI"NS5
;e ex(ect )ou to-
7e (rom(t and rea#ona9le7e fair= !one#t and tran#(arent in dealing#.
Ad!ere to time and deli&er) #c!edule#
%xtend )our coo(eration in all our endea&or
Pro&ide u# detailed #(ecification#
AcFuaint u# wit! t!e #)#tem# and maintenance (rocedure# and (roduct (erformance# criterion
Indicate reali#tic #c!edule and make (rom(t (a)ment
om(l) wit! t!e #er&ice in#truction# and timel) maintenance (rocedure#.
STANDA!DS5
;e #!all-
trictl) ad!ere to t!e #tandard#= #(ecification# #ti(ulated in I O-5001%n#ure t!at our (roduct# reflect t!e #tate-of-t!e-art tec!nolog) and com(etiti&e (rice#
eli&er our (roduct# a# (er t!e agreed deli&er) c!edule#
Produce good# and #er&ice# of t!e !ig!e#t #tandard# to fulfill all )our reFuirement#
eclare t!at our (roduct# !a&e gone t!roug! t!e #tricte#t Fualit) control norm# and guarantee t!etotal tec!nical life of t!e (roduct.
A##ure )ou of t!e !ig!e#t #tandard of #er&ice and are e&er willing to #!are our knowledge andex(erti#e wit! )ou
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Acknowledge all corre#(ondence from )ou wit!in ten working da)# of it# recei(t
e#(ond to all )our communication# wit!in twent) working da)# of it# recei(t
lear )our financial due# wit!in t!irt) working da)# from recei(t of genuine and 9onafide claim#
trictl) ad!ere to t!e deli&er) #c!edule# committed 9) u# to )ou
;ork a# an in#trument of #elf-reliance in aero#(ace defence eFui(ment
tri&e to attain international #tandard# to 9ecome glo9all) com(etiti&e. Our effort# #!ouldena9le u# to 9e a #trong force to reckon wit! in t!e glo9al #cenario
$ake #incere effort# in meeting all our #ocial o9ligation# toward# t!e communit) in general
Alwa)# #tri&e to maintain cordial relation# wit! t!e communit)
C"ST AND TI# 5
;e #!all-
Alwa)# 9e #en#iti&e to our #ocial o9ligation# and maintain t!e !ig!e#t et!ical #tandard# in all our
endea&or#= 9u#ine## and economic acti&itie#.Alwa)# #tri&e to ac!ie&e econom) in all our (roduct# and #er&ice# wit!out com(romi#ing t!eFualit) #tandard#.
Alwa)# remain com(etiti&e in t!e market t!roug! continuou# im(ro&ement in our tec!nolog)
Alwa)# #tri&e to reduce t!e co#t and #!orten t!e deli&er) #c!edule# of our (roduct and #er&ice#.;e #!all eliminate wa#teful (ractice# and continuou#l) im(ro&e in all area# of our work. ;e#!all !old our ca(ital a##et# in (u9lic mone) in a9#olute tru#t and #!all commit our#el&e# toac!ie&e our economic (rogre## com(etentl) and in #ociall) acce(ta9le wa)#.
Pro&ide at international com(etiti&e (rice#.
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C"!!UPTI"N ! S !*IC S5
;e
!all ado(t #)#tem# and (rocedure# w!ic! lea&e no #co(e for an) corru(t (ractice$aintain a9#olute confidentialit) of t!e information?com(laint#
7elie&e t!at mean# and end# cannot 9e #e(arated. 'ood end call# for good mean#. 'ood mean#cannot 9ut lead to good end#. !ere #!all 9e no need for an)one at an) time to offer 9ri9e or an)ot!er inducement for doing 9u#ine## wit! u#. ;e #!all (rom(tl) and ex(editiou#l) enFuire intoall genuine and legitimate com(laint# of corru(tion again#t an) em(lo)ee of our organization
!all alwa)# 9e !one#t and tran#(arent and would like to 9e #een a# !one#t. ;e #!all not claiman)
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Hou are al#o welcome to &i#it u# at our we9#ite www.!al-india.com for immediate !el( anda##i#tance to meet )our (roduct and #er&ice# reFuirement.
A network of !el( line (er#onnel will 9e identified in eac! di&i#ion?com(lex= w!ic! will (ro&ideimmediate a##i#tance in &ariou# matter#.
")r Prod)(t%
1-Air(raft of !)%%ian "rigin5
S) 94 # I -
win-#eater= $ulti-role= ,ong range /ig!ter ? 7om9er ? Airu(eriorit) Aircraft
#i0-6= # -
ingle-#eater actical /ig!ter ? 7om9er wit! &aria9le #wee( wing#
#i0-61 *A!IANTS
ingle-#eater /ront line actical Interce(tor ? /ig!ter Aircraft
# TALLIC D!"P TAN S
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!e i&i#ion manufacture# different t)(e# of metallic dro( BDetti#ona9leC tank# wit! ca(acit) of 450 and00 liter#.
UND !CA!!IA0!e i&i#ion !a# facilitie# and ex(erti#e in t!e manufacture and o&er!aul of
>ndercarriage# of 9ot! $i'-2 $ and $i'-21 &ariant#. !e landing gear# are of acon&entional tric)cle t)(e and con#i#t of one #teera9le @o#e w!eel leg and two$ain w!eel leg# to roll t!e aircraft in motion= on t!e ground= during take-off runand landing run. !e ,anding 'ear leg# !a&e Pneumatic #!ock a9#or9er#.
CTI"N S AT
!e %
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!e i&i#ion !a# a #e(arate com(lex for manufacturing of Aero#(ace /a#tener#= a((roximatel)000 t)(e# under 400 different #tandard#. ome of t!e t)(ical item# are nut#= 9olt#= #crew#= wa#!er#=
ri&et# of &ariou# configuration#= #tud#= dowel#= (in#= (lug#= DO 7olt#= (i(e connection# and #(ring#.
6-Air(raft of e%tern "rigin5
ag)ar International
+A, commenced (roduction of Daguar International - dee( (enetration #trike and 9attlefield tactical u((ort Aircraft in 15 5under licen#e from 7riti#! Aero#(ace= including t!e %ngine=
acce##orie# and a&ionic#.
Daguar aircraft i# de#igned wit! !ard (oint# B4 under wing= 2 o&er wing and 1 under fu#elageC ca(a9leof carr)ing a !uge load of #e&eral of wea(on# in different com9ination# to meet t!e u#tomer# need#.
INT !NATI"NAL C"-"P !ATI"N
AI!C!A T DI*ISI"N HAL IS AN STA,LISH D @P"!T ! T"
7O%I@'= > A >(lock 9ox a##). for 7oeing O&er wing exit door# for 7oeing o $+I Da(an 7ulk cargo door for 7oeing 6
AI 7> = / A@ % /orward (a##enger door# for Air9u# A320
7A% H %$ = > Daguar airframe #(are#
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OHA, AI /O % O/ O$A@ Daguar airframe #(are#
9-Heli(opter%5
D$r)v :Advan(ed Lig$t Heli(opter;
;it! a (ro&en track record and e#ta9li#!ed tec!nolog) for manufactureof !elico(ter# and it# com(onent#= t!e +elico(ter i&i#ion commenced#erie# (roduction of !ru& BAd&anced ,ig!t +elico(terC in 2000 - 2001.
!e A,+ i# a multi-role= multi-mi##ion !elico(ter in . ton cla##= full)
de#igned and de&elo(ed 9) +A,. 7uilt to /A 25 #(ecification#= !ru&i# de#igned to meet t!e reFuirement of 9ot! militar) and ci&il o(erator#.
C$etaE
!e +elico(ter i&i#ion manufacture# t!e &er#atile and multi-(ur(o#e!etak +elico(ter# for i&il and $ilitar) a((lication# 9ot! forome#tic and International cu#tomer#.
C$eeta$
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!e +elico(ter i&i#ion manufacture# t!e &er#atile and multi-(ur(o#e !eeta! +elico(ter# for i&iland $ilitar) a((lication# 9ot! for ome#tic and International cu#tomer#.
LANC !
!e ,ancer +elico(ter i# a lig!t attack !elico(ter de&elo(ed 9) +indu#tanAeronautic# ,imited a# a co#t-effecti&e airmo9ile area wea(on #)#tem. !e 9a#ic#tructure of t!e ,ancer i# deri&ed from t!e relia9le and (ro&en !eeta!+elico(ter.
3-Aero ngine% of !)%%ian "rigin5
!e %ngine i&i#ion at ora(ut= a unit of +A,L# &a#t network= !a# t!e uniFue di#tinction of 9eing one among#t t!e few Aero %ngine manufacturer# in t!e world.
!e #(ectrum of manufacturing facilitie# extend# literall) from t!e (roduction of nut# and 9olt#to di#c#= #!aft#= 9lade#= forging# and ca#ting# - all t!at are reFuired to make an Aero %ngine rig!t fromt!e aw material#.
!i# #(ectrum i# furt!er enlarged to include o&er!aul of Aero %ngine# for t!e $i' famil) and#u((l) of #(are# reFuired during #er&ice.
AL-91 P ngine
A,-31/P i# a !ig! tem(erature tur9o
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!i# i# a win (ool= Axial /low= ur9o
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Adour %ngine i# a 9)(a## Det %ngine of modular con#truction. !e Adour !a# two-#tage low (re##ure and fi&e-#tage !ig! (re##ure axial flow om(re##or# w!ic! are dri&en 9) #e(arate= #ingle #tage!ig! (re##ure and low (re##ure ur9ine# connected t!roug! co-axial #!aft#= wit! low (re##ure #!aft
(a##ing t!roug! !ig! (re##ure #!aft.
0A!! TT 991 F 7
!e 'arrett P% 331- ur9o (ro( %ngine i# 9eing manufactured=o&er!auled and re(aired for &ariou# u#tomer# under licence from'arrett %ngine i&i#ion of +one) ;ell om(an) Qearlier Allied
ignal Aero#(ace om(an)= > AR #ince 15 and 9elong# to one oft!e mo#t (o(ular #erie# of #mall ur9o (ro( %ngine# (owering alarge num9er of ommuter and or(orate Aircraft #uc! a# ornier
O-22 .
It !a# a #ingle #!aft entrifugal om(re##or %ngine rated at 1 #!aft !or#e (ower at 1 51 P$out(ut #(eed. 7eing a re&er#e flow 'a# ur9ine wit! a #mall frontal area= it !a# 9etter dr) #(ecific# andea#ier airframe integration. A(art from it# #im(licit) of de#ign and #u(erior (erformance= t!e %nginefeature# a (ro(eller control #)#tem= anti-icing and foreign o9
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DA!T 799 - 6 AND 79< - 6T
!e art #erie# of %ngine# were manufactured #ince 1566 underlicence from oll# o)ce= > . At (re#ent= t!e#e %ngine# are 9eingre(aired and o&er!auled. wo art %ngine# (ower + - 4 aircraft.
!i# %ngine !a# two-#tage entrifugal om(re##or#= t!ree- #tageur9ine and utilize# water met!anol in
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0nome 1344 - IT
!e 'nome 1400 - I %ngine# 9eing re(aired and o&er!auledunder licence from oll# o)ce= > and i# t!e Power Plant for
eaking +elico(ter.
It i# a ur9o #!aft #ingle #(ool wit! 10-#tage Axial om(re##or=two-#tage ur9ine and free Power ur9ine.
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N*I!"N# NTAL C"NT!"L SBST #
Pneumatic# and Ox)gen )#tem= old Air >nit= ;ater %xtractor#= *al&e - &ariou#t)(e#
CTI"N SBST #
%nit# etc.
N0IN U L C"NT!"L SBST #
7oo#ter Pum(#= $ain and e!eat /uel )#tem#= @ozzle Actuator#
0!"UND SUPP"!T >UIP# NT AND T ST !I0S
'round Power >nit= +)draulic rolle) and SPower Pack#= edicated e#tig#= cu#tom-9uilt /uel?+)draulic e#t ig#.
8-Advan(ed Comm)ni(ation+Navigation G)ipment5
urrentl) t!e orwa i&i#ion manufacture# t!e @a&igation= anging= i#(la) and Attack)#tem# for 9ot! Daguar and $i'-2 $ aircraft.
,rief detail% of t$e avioni( %y%tem are a% )nder5
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A0UA! A*I"NICS
Inertial Navigation Sy%tem
ta9ilized Inertial Platform wit! r)-tuned ')ro#co(e#and Accelerometer#
igital @a&-Attack om(uter
Interface >nit and ock(it ontrol Panel#
Head-Up Di%play eapon Aiming Comp)ter:HUD AC;
$icro(roce##or 9a#ed !ead-u( i#(la) ig!ting)#tem
can and ur#i&e mode# of di#(la)
;ea(on Aiming om(utation# in e&er#ionar) mode#
in t!e e&ent of failure of I@ om(uter
Com'ined #ap and le(troni( Di%play :C"# D;
+ead own @a&igation $a( i#(la)
oft ke) electa9le i#(la) $ode#
Integrated wit! I@ and +> ;A on $I,- 1 37 igital ata 7u#
lig$t Data !e(order : D!;
ra#! (rotected /lig!t ata ecording )#tem wit! ata AcFui#ition >nit
imultaneou# recording of ata and Audio track#
ecording duration of 50 minute# in endle## loo(
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La%er !anger and #arEet Target SeeEer :L!#TS;
O(erate# 9ot! in anging and arget eeking mode#
arget ange om(utation
@eod)mium o(ed HA' ,a#er
A)to%ta'li%er Sy%tem :AUT"STA,;
om(uter 7a#ed )#tem for ontrol of ail(lane= udder and (oiler $o&ement#
Incor(orate 7I % /acilit)
#i0-6=# A*I"NICS
Integrated @a&igation and ig!ting om(lex B44 , )#temC Inertial @a&igation )#tem
entralized igital om(uter
adio and o((ler @a&igation
ta9ilized ig!t
Air ata om(uter
,a#er anging )#tem
/lig!t ata ecorder B>T, % % C
ecording uration of 3 +our#
ra#! Protected ecording )#tem
ecord# 3 Analogue and 32 i#crete Parameter#3
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2-Prod)(t% in C)rrent #an)fa(t)ring !ange5
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SI.N". >UIP# NT UNCTI"N HI0HLI0HTS SP CI ICATI"NS
1. I// 400 Identification of /riend or/oe$ore t!an 2000 in#er&ice
Power out(ut U 3 0;VB24. d9wC P%A @o. ofcode# a&aila9le 4056
2. I// 1410AAutomatic re(lie# toa((ro(riate ground orair9orne interrogator#
$odular on#truction Additional #ecure mode
3. A / Automatic irection /inder A9out 1000 fitted in&ariou# aircraft Accurac) N 2W
4. *> -201 A A com9ined * ? >+/ maincommunication #et$ore t!an 2000 in#er&ice
100-1 6 $+z B2240c!annel#C 22 -400 $+zB 000 c!annel#C
. I@ O$-1210A Integrated adioommunication )#tem % $ /acilit)ommunication in
A$?/$? ata?% $ $ode
6. O$-1 0A >+/ #tand9) eFui(ment /ull) #olid-#tate O(erating /reF. 22 -400$+z 000 c!annel#= w
. O$-11 0A >+/ #tand9) eFui(ment +)9ridi#ed *er#ion 10 Pre#et !annel#
. O$-104A?10 A*+/ ommunication%Fui(ment /ull) olid - #tate
O(erating /reF. 116-136$+z 20 c!annel#= 4;
5. +/ 7 +/ ingle ide9andommunication #et/itted in all militar)tran#(ort A?
2 to 2 $+z!annel #(acing 100 +zen#iti&it) 100 d9m
10. P%% % $ea#ure #(eed of mo&ingo9 -203 A com9ined *?>+/ommunication #et
$ore t!an 1 0 ino(eration on &ariou##!i(#
/reF. ange 100-1 6 $+z22 -355 $+z
20 ; or ; B electa9leC
12. PA BPreci#ionA((roac! adarC LXL 7and adar
/ull) indigenou#l)de#igned and de&elo(ed 9) +A, +)dera9ad. 9eing u#ed at &ariou#ci&il?militar) air(ort#for (reci#ion landing
ange 2 kmB arget Area 2 F.m.C
13. A$ 00 adio Altimeter for !eig!tindication o&er terrainA &er#atile #)#temfitted in &ariou# aircraft
Accurac) N 4Wange 0 - 1 00 m
14. A$ 1 01A adio Altimeter for !eig!tindication o&er terrain $odular on#truction$I,- -1 37 ata 7u#
om(ati9le
1 . >+/ +O$% +oming )#tem for O inommunication 7and%a#) to o(erate inemergencie#
en#iti&it) d9. an
o(erate continuou#l) for 12!our#under normal am9ientcondition# wit! 2 . *
16. ;%A +%A A X-7and ;eat!er adar /itted on all ran#(ortAircraft
/reFuenc) 54 3N $+zPower out(ut ;
ange 200 @m
1 . AI A/7A % Hil&er Tinc 7atter) for
aircraft$ore t!an 3 00
(roduced
a(acit) 4 A+er&ice life 5 mont!# after
filling of electrol)te
1 . % A$I7 A % PA>#ed in t!e 7rake rum ofAircraft
A9out 2. lak!# (er)ear 9eingmanufactured
A&erage +ardne## 1007+@ o-efficient offriction 0.24 to 0.3
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")r Divi%ion
1. A((e%%orie% Divi%ion L)(Enow5
Acce##orie# i&i#ion of +A, wa# e#ta9li#!ed in 15 0 wit! t!e (rimar) o9
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A((ro&al for e#earc! e#ign entre 9) e(artment of cience and ec!nolog)= 'o&t. ofIndia.A((ro&al of irector 'eneral Aeronautical 8ualit) A##urance for $ilitar) A&iation (roduct#
and #er&ice#.
6. Aero%pa(e Divi%ion ,angalore5
IndiaL# growing in&ol&ement in #(ace ex(loration i# reflected in t!e e#ta9li#!ment of a worldcla## manufacturing 9a#e for #(ace wort!) !ardware. !e Aero#(ace i&i#ion of +A, #o e#ta9li#!ed i#toda) dedicated to t!e manufacture of !ardware for IndiaL# growing #(ace (rogram#. +indu#tanAeronautic# ,tdL# (artici(ation in #(ace (rogram# #tarted a# earl) a# 15 2 and formed into a full fledgeddedicated facilit) t!ereafter.
!e i&i#ion !a# t!e tec!nical ex(erti#e to fa9ricate large #ize Aluminum Allo) ri&eted#tructure#= welded (ro(ellant tank# and water tank#. urrentl) under (roduction are t!e ,ig!t Allo)
tructure# for t!e Polar atellite ,aunc! *e!icle BP ,*C= 'eo-#tationar) ,aunc! *e!icle B' ,*$kIIC= Indian emote en#ing atellite BI C= Indian @ational atellite BI@ A C and t!e #tructure# welded tank# for t!e r)ogenic u((er #tage of ' ,* $kII. !e i&i#ion !a# taken u( full eFui((ing
integration of t!e #tra(on , E 40 #tage for ' ,* $kII and al#o manufacture of all ri&etted#tructure# welded tankage# for a larger ' ,* $ III &e!icle wit! en!anced ca(a9ilitie#.
!e i&i#ionL# #trengt! lie# in a team of !ig!l) moti&ated (rofe##ional#. Out of a total #trengt!of 61 = 2 (er#onnel are in&ol&ed in direct (roduction. A# man) a# 40 Fualified and trained (er#onnelcon#titute our Fualit) a##urance team.
!e i&i#ion !a# 9een accredited wit! I O 5001 2000 and I O 14001 1556 certified 9) @*in a##ociation wit! %$A of @et!erland#.
Award%5
!e i&i#ion !a# 9een awarded L efence ec!nolog) A9#or(tion AwardL con#tituted for t!e 9e#t indu#trie# BPu9lic ? Pri&ateC for taking acti&e (art in (roductioni#ing t!e #)#tem de&elo(ed 9)
O.
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9. Air(raft Divi%ion Na%iE5
Aircraft i&i#ion= @a#ik= e#ta9li#!ed in t!e )ear 1564 for licence manufacture of mi'-21/,aircraft -13 $i##ile#= i# located at O
o far t!e i&i#ion !a# manufactured more t!an 00 aircraft and o&er!aul more t!an 1300aircraft. ;it! t!e ex(erti#e gained o&er t!e la#t 3 decade#= t!e di&i#ion !a# alread) made it# (re#ence feltin t!e glo9al market and i# full) geared u( for meeting an) c!allenging ta#k in t!e dome#tic and t!einternational market.
Award%5
!e Aircraft i&i#ion !a# 9een accredited wit! IS"-2441 >UALITB SBST #C !TI ICATI"N and i# in (ur#uit of T"TAL >UALITB #ANA0 # NT .
!e 8ualit) )#tem (re&ailing in t!e com(an) en#ure# Fualit) of (roduct# and (roce##e# rig!tfrom recei(t of raw material# u(to t!e deli&er) of fini#!ed (roduct. $ore t!an 00 Fualified anda((ro&ed in#(ection #taff en#ure# t!at Fualit) of (roduct#?#er&ice# i# of t!e !ig!e#t #tandard. !e Fualit)#)#tem work# on a t!ree tier #)#tem of In#(ection 9) #!o(= 8ualit) control e(artment and u#tomerIn#(ection.
>UALITB P!"#"TI"NAL ACTI*ITI S5
8>A,I H I ,%= %,/ I@ P% IO@ A@ T% O %/% OP% A O in #electedarea# on #!o( floor wit! in&ol&ement of tec!nician# at gra## root le&el# con#titute a #ignificant feature oft!e i&i#ionL# #u#tained effort# in (ur#uit of excellence in Fualit) of t!e final (roduct.
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Accredition of I O-5001 8ualit) )#tem ertification - 1554-L57e#t Production i&i#ion Award - 15 -L 5 ? 1550-L51 ? 1551-L52
afet) Award /or M,onge#t Accident /ree Period under t!e categor) of +ea&) %ngineering'rou( from @ational afet) ouncil - 1556-L57e#t ;orker Award /or %m(lo)ee# 7) 'o&t. of $a!ara#!tra - 154-L5 ? 155 -L56/I I @ational Award for or(orate /amil) ;elfare - 1554-L5M*an-#!reeM Award for u#tained Performance in t!e field of ocial /ore#tr) from 'o&t. of$a!ara#!tra - 155 -L56
3. Air(raft Divi%ion ,angalore5
Aircraft i&i#ion wa# e#ta9li#!ed in t!e )ear 1540. ince ince(tion= t!e i&i#ion !a#manufactured a &ariet) of Aircraft 9ot! under licen#e a# well a# indigenou#l) de#igned and de&elo(ed.
urrentl)= t!e i&i#ion i# manufacturing t!e Daguar International twin eater Aircraft underlicen#e from 7riti#! Aero#(ace= > .
!e i&i#ion i# eFui((ed wit! modern infra#tructure in Plant and %Fui(ment like A - A$$anufacturing %ngineering= 8ualit) A##urance and u#tomer #u((ort )#tem wit! 2121 !ig!l) #killed
(er#onnel including more t!an 3 0 %ngineer# working in a co&ered area of 2=2 =000 #F.m.
In a ma. .A.
!e In#(ection and e#t facilitie# of t!e di&i#ion include modern facilitie# for @on- e#tructi&ee#ting= Paint# and ealant# e#ting= ;ork e#t ,a9orator)= metrolog)= >ltra#onic Det (ro9e wit!
#can recording= /luro#co()= $icro(rofile (ro
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oda) t!e i&i#ion !a# #(read it# wing# furt!er to meet t!e ommunication and @a&igationreFuirement# of our defence cu#tomer# and t!e i&i#ion i# full) geared to enter t!e international markettoo.
Award%5
!e A&ionic# i&i#ion= +)dera9ad !a# 9een accredited wit! IS"-2441 C !TI ICATI"N andaccom(li#!ed t!e following mile#tone
/ir#t (rize in t!e field of trategic %lectronic# during 1551 from e(artment of %lectronic#='o&t. of India.
@ational Award for in %lectronic# from I = $ini#tr) of cience and ec!nolog).I O 5001 ertification for de#ign= de&elo(ment= (roduction and #er&icing.8ualification a((ro&al for Printed ircuit 7oard# from , O.Accreditation 9) @ational Accreditation 9oard for te#t and cali9ration la9oratorie#.8ualification a((ro&al for t!e !)9rid manufacturing for t!e Aero#(ace a((lication./itment of indigenou#l) de&elo(ed a&ionic# on all t!e aircraft acFuired 9) Indian efence
er&ice#.
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!e Engine &ivision, w!ic! is IS 8355: certi*ied, was set u$ in 73
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,a9orator) and 8ualit) organi#ation are a((ro&ed 9) ci&il and $ilitar) Air-;ort!ine##Aut!oritie#= ' A and 'A8A.
!e i&i#ion i# al#o a((ro&ed 9) +one)well= oll# o)ce= and ur9omeca.
+one)well Aut!ori#ed er&ice entre for re(air ? o&er!aul of 'arrett P% 331 #erie# %ngine#.A((ro&ed 9) irectorate of ;ar#!i( eFui(ment for manufacture of /rigate com(onent#.
8. ngine Divi%ion orap)t5
%ngine &ivision 8 Kora$ut, a unit o* HA'?s vast networ), was set u$ in A$ril 73@4 to manu*acture -778*: turbo 1etEngine o* #i"8:7 F' aircra*t under license *rom t!e erstw!ile USS-. Subse6uently, t!e division too) u$, under various licenseagreements, manu*acture o* -877 series Engines o* #I"8:7 F' and #i"8:7# aircra*t, -8:< series Engines o* #i"8:7 BISaircra*t and -8:3B Engines *or #ig8:=# aircra*t. Simultaneously, *acilities were set u$ *or over!aul o* -877 and -8:< seriesEngines, w!ic! started in 73=7 and 73>; res$ectively. Starting *rom 733= 8 3> we !ave also underta)en over!aul o* -& 8 ;;Engines o* #i"8:3 aircra*t.
!e i&i#ion !a# #te((ed into di&er#ification 9) #igning on $O> wit! ' % for #u((l) ofcom(onent# 9elonging to t!ree module# Bgear 9ox= fan and tur9ine module#C of A*% I Engine meant *or' A.
!e i&i#ion !a# al#o entered t!e ex(ort market 9) o&er!auling 2 Engines *or ietnam, su$$ly o*!elico$ter gears *or #H7, +a$an and su$$ly o* s$ares *or Egy$t. (!e &ivision !as bagged an order *rom #9s allied Signals,USA *or mac!ining o* castings.
!e i&i#ion !a# a long term (lan to undertake manufacture of A,-31/P Engines *or SU8;5#Klaircra*t under license.
oda) we !a&e 9e!ind u# a ric! and en&ia9le ex(erience of manufacturing more t!an 1000 aero-Engines and over!aul o* nearly 4)ality and !elia'ility and a $ig$ly %Eilled worEfor(e $ave ena'led t$eDivi%ion to t)rn o)t fail%afe (omponent% for vital appli(ation% in war and pea(e meeting t$eexa(ting need% of every ()%tomer. T$e i&i#ion i# one of t!e few unit# in t!e world to 9eacknowledged for it# di&er#e and wide range of (roduct#= manufacturing (roce##e#= com(lemented 9) it##tate-of-t!e-art and com(re!en#i&e infra#tructure.
!e /oundr) /orge i&i#ion i# (roud of t!e com(an) it kee(#. @earer !ome= our delig!tedcu#tomer# include di&i#ion# of +A, manufacturing aircraft= aero %ngine# and acce##orie#= t!e Indian
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(ace e#earc! Organi#ation= efence e#earc! e&elo(ment organi#ation= Ordinance /actorie#=Indian ailwa)#= 7!arat %art! $o&er# ,imited= om9at *e!icle e#earc! de&elo(ment%#ta9li#!ment= Indian Airline#= rom(ton 'rea&e#= 7!arat +ea&) %lectrical ,imited and %#cort#. Acro##
t!e glo9e= among our &alued cu#tomer# are renowned aircraft and aero %ngine manufacturer#. O&er t!e)ear#= t!e i&i#ionL# (roduct !a# 9een u#ed in &ital area# #uc! a# t!e ,ig!t om9at Aircraft= ' ,*=P ,*= Ad&anced ,ig!t +elico(ter= Daguar and $ain 7attle ank. !e i&i#ion al#o cater# to t!ecommercial market.
Award%5
I O-5002 ertification
irector 'eneral of Aeronautical 8ualit) A##uranceirector 'eneral of i&il A&iation
$ini#tr) of cience ec!nolog)= go&ernment of India @ational Accreditation to t!e ,a9orator) ali9ration entre
oll# o)ce= > 7riti#! Aero#(ace= > 'arrett= > AAlli#ion 'a# ur9ine i&i#ion= >
14. Heli(opter Divi%ion ,angalore5
+A,L in&ol&ement wit! rotar)-winged aircraft date# 9ack to Dune 1562 w!en= to meet t!eIndian Air /orceL# reFuirement for lig!t !elico(ter#= t!e 'o&ernment of India #igned a licence agreementwit! $?# > -A*IA IO@ BPre#entl) $?# %> O OP % = /ranceC.
!e fir#t !elico(ter t)(e to 9e 9uilt at +A, 7angalore wa# t!e Alouette ill= later named !etakwit! firm order# !a&ing 9een (laced in Danuar) 156 = t!e Mraw materialM (roduction (!a#e 9eginning in1565- 0. !e Alouette II= wit! t!e d)namic# including (ower(lant of t!e Alouette ill wa# #(ecificall)de&elo(ed to meet t!e Indian Arm)L# #tringent reFuirement and wa# c!ri#tened ,ama 9) t!e /renc! Band
!eeta! 9) t!e Indian#C. !e A-31 7 licence-agreement wa# #igned in e(tem9er 15 0. /ir#t !eeta!manufactured from raw material# wa# deli&ered in 15 6- .
In t!e initial #tage# of !elico(ter manufacturing= exce(t for t!e a##em9l) de(artment#= all ot!er#!o(# were common wit! t!o#e of Aircraft i&i#ion. on#eFuent to t!e re-organi#ation of t!e 7angalore
om(lex= a #e(arate di&i#ion wa# e&ol&ed for t!e manufacture of !elico(ter#= e#ta9li#!ed in Dul) 15 0and t!e new 9uilding# of t!e +elico(ter i&i#ion inaugurated 9) t!e t!en Pre#ident of India= *.*.'iri on1 Dul) 15 4.
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,icence agreement for t!e manufacture of +%% A+ B A-31 - ,A$AC wa# #igned wit! $?#@IA = /rance BPre#entl) $?# %> O OP % = /ranceC in e(tem9er 15 0 and t!e fir#t !eeta!
!elico(ter manufactured from raw material# wa# deli&ered during 15 6- .
O&er t!e next twent) )ear#= +A,L# +elico(ter i&i#ion (roduced !undred# of !etak and!eeta! !elico(ter# for t!e Indian Air /orce= @a&)= Arm) and oa#t 'uard a# al#o for a num9er of
ci&ilian cu#tomer#= including tate 'o&ernment# w!ile a #core or more were ex(orted. !e i&i#ion !a# (roduced 336 !etak and 246 !eeta! +elico(ter# #o far and o&er!auled more t!an 200 !elico(ter# of 9ot! t!e t)(e#. It !a# al#o undertaken t!e at L7L re(air# of more t!an !elico(ter# and (ut t!em 9ackinto o(eration.
!e +elico(ter i&i#ion= to w!ic! i# ad
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!ol% !oy(e Alli%ion USA
e(air O&er!aul and On#ite u((ort of Alli#on 01 %ngine#.
0 USA
A##em9l)= e#t= e(air O&er!aul of ,$2 00 Indu#trial and $arine 'a# ur9ine#.
In India total (o(ulation of t!e a9o&e 'a# ur9ine# a# of now i# 104 and &ariou# cu#tomer#o(erating t!e#e 'a# ur9ine# #uc! a# O@' = 'AI,= @%7 %7 are full) #u((orted in t!e #moot!o(eration# and maintenance of t!e#e 'a# ur9ine#.
16. "ver$a)l Divi%ion ,angalore5
!e origin of t!e O&er!aul i&i#ion can 9e traced 9ack to t!e er#tw!ile +indu#tan Aircraft,imited e#ta9li#!ed at 7angalore on 23 rd ecem9er 1540 9) a far #ig!ted indu#triali#t= t!e late et!;alc!and +irac!and in a##ociation wit! t!e 'o&ernment of t!e t!en Princel) tate of $)#ore wit! t!eo9
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(laced on Fualit) can 9e gauged 9) t!e !ig!l) #en#iti&e te#ting eFui(ment it em(lo)# duringre(air?o&er!aul of o&er 600 t)(e# of &ariou# #)#tem acce##orie#.
Divi%ion/% >)ality Certifi(ation%5
O&er!aul i&i#ion !a# t!e following a((ro&al
irector 'eneral of i&il A&iation B ' AC= India
irector 'eneral of Aeronautical 8ualit) A##urance B 'A8AC= $O = India.
$?#. a##ault A&iation= /rance
$?#. 7A% )#tem#= > .
I O 5001 2000 8ualit) $anagement )#tem#.
Award%5
O&er!aul i&i#ion !a# 9een accredited wit! I O 5001 2000 8ualit) $anagement )#tem#certificate 9) 7I .
!e i&i#ion i# !onoured wit! a #(ecial award from t!e !ief of Air taff= IA/ in @o& 2002 in
recognition of it# )eoman #er&ice#.
!e i&i#ion 9agged t!e G7e#t u#tomer er&ice# Award: for t!e )ear 2002-2003.
O&er!aul i&i#ion !a# 9een certified wit! I O 14001 1556 %n&ironmental $anagement )#tem#
9) 7I .
19. Tran%port Air(raft Divi%ion anp)r5
ran#(ort Aircraft i&i#ion of +A, wa# #et u( in 1560 to manufacture t!e + - 4 = a medium!aul tur9o-(ro( (a##enger tran#(ort aircraft. O&er t!e )ear#= it !a# &a#tl) de&elo(ed it# infra#tructure andca(a9ilitie# and undertaken t!e manufacture of 1 -15 #eater multi role utilit) aircraft B ornier O -22 C= agriculture aircraft B+A-31C= 9a#ic trainer aircraft B+P - 32C and &ariet) of aero#(ace #tructurala##em9lie# and com(onent# for 9ot! dome#tic and International market. Production of O-22 i#ex(ected to continue for anot!er -10 )ear#. !e total num9er of aircraft deli&ered are a# follow#
Prod)(t Period >ty+ - 4 Aircraft 1560- 3 5'lider# 1563- 6 164
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7a#ant Aircraft B+A-31C 15 - 15+P -32 Aircraft 15 3-5 142
ornier-22 Aircraft 15 onward# 3
A P ail (lane Bfor %x(ortC 15 -5 24
oncurrent wit! t!e manufacturing acti&itie#= ran#(ort Aircraft i&i#ion !a# de&elo(edexten#i&e facilitie# for re(air= o&er!aul and modification of t!e#e aircraft a# well a# for a9out 400 t)(e#of rota9le# fitted on t!e#e aircraft.
ran#(ort Aircraft entre located in t!e i&i#ion carrie# out (roduct u(dation= rolemodification# and ot!er acti&itie#.
Award%5
!e ran#(ort Aircraft i&i#ion ertification are
I O 5001-2000 Fualit) #)#tem a((ro&al
I O 14001 %n&ironment $anagement )#temA((ro&al 9) t!e following 'o&t. of India agencie#
irectorate 'eneral of i&il A&iation B ' AC irectorate 'eneral of Aeronautical 8ualit) A##urance B 'A8AC
entre for $ilitar) Airwort!ine## ertification B emilacC
A((ro&al 9) t!e following foreign agencie#
i&il A&iation e(artment= $aldi&e# i&il A&iation Aut!orit) of @e(al
0
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")r xport%
u(ee# in rore#
Parti()lar% 6447-4< 644
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Advan(ed Lig$t Heli(opter
!ru& BAd&anced ,ig!t +elico(terC
Aero%tr)(t)re%5 Air9u# A320 /orward Pa##enger oor# 7oeing O&er ;ing %xit oor# 7oeing >(lock 7ox A##em9l) 7oeing 6 7ulk argo oor# 7oeing 3 /reig!ter on&er#ion it# 7A% )#tem# E ornado P)lon#
/okker Aero#tructure# E / 0 +orizontal ta9ilizer# 7oeing -3 -$odelling ? igiti#ation of rawing#
Heli(opter%5
!etak !eeta!
,ancer
ngine%5
Adour $ 11'arrett 331 E Artou#te III 7
Potential for "ver$a)l and !epair5
A 33 - 2 A@ 36 - 2oll# o)ce Alli#on 01 E Indu#trial $arine 'a# ur9ine
Avioni(%5
DA'>A A*IO@IInertial @a&igation )#tem+ead->( i#(la) ;ea(on Aiming om(uter B+> ;A C
om9ined $a( and %lectronic i#(la) B O$% C/lig!t ata ecorder B/ C,a#er anger and $arket arget eeker B, $ CAuto#ta9li#er )#tem BA> O A7C
3
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$i'-2 $ A*IO@I
Integrated @a&igation and ig!ting om(lex B44 , )#temCInertial @a&igation )#tem
entralized igital om(uteradio and o((ler @a&igationta9ili#ed ig!t
Air ata om(uter,a#er anging )#tem
/lig!t ata ecorder B>T, % % C
ecording duration of 3 +our#ra#! Protected ecording )#temecord# 3 Analogue and 32 i#crete Parameter#
Spare% and Servi(e%5
+A, (ro&ide# (are#= e(air O&er!aul #er&ice# for t!e following aircraft and %ngine#Air(raft
Daguar$i'-21 #erie# aircraft
O-22$irage 2000+ - 4
!eeta! B,A$A A31 +elico(ter#C!etak B Alouette IIIC
ngine%
'arrettart
Artou#te III7-11? -2
Alli#on 01 7 and Indu#trial $arine 'a# ur9ine
4
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Dornier-6685
+A, ornier O-22 i# a lig!t tran#(ortaircraft manufactured under licen#e from $?#. ornier'm9+ of 'erman).
/unctional &er#atilit) wit! low o(erating co#tmake# +A, O-22 ada(ta9le for a wide &ariet) ofrole# including ommuter= Air axi= >tilit)=
or(orate= Aircrew raining= $aritime ur&eillance=and earc! e#cue and for O9#er&ation
ommunication dutie#.
!e 'arrett P%-331- -2 2 %ngine#= ,anding 'ear# and man) of t!e in#trument# and a&ionic# of t!e+A,- ornier-22 aircraft are al#o manufactured in-!ou#e at different di&i#ion# of +A,.
!i# !ig!l) fuel-efficient= rugged= relia9le= twin tur9o-(ro( aircraft com9ine# well (ro&enfeature# wit! ad&anced tec!nologie# in de#ign and (roduction and !a# 9een de&elo(ed #(ecificall) tomeet t!e manifold reFuirement of a &ariet) of role# for &ariou# militar)= (ara-militar) and ci&ilo(erator#.
@ew Aerod)namic (rofile and #(ecial wing #!a(e in ornier-22 en#ure# im(ro&ement of lift ?drag ratio com(ared to con&entional wing de#ign and !a# reduced induced drag= lower #tructural weig!tand !ig! #tructural #trengt!. !e#e im(ro&ement# re#ult in excellent take-off= clim9= crui#e and landingc!aracteri#tic#.
!e aircraft= originall) de#igned= de&elo(ed and manufactured 9) $?# ornier 'm9+= 'erman) i# (re#entl) manufactured onl) 9) +A,. +A, now !a# world-wide marketing rig!t# for +A,- ornier-22and can extend logi#tic# ? #(are# #u((ort t!roug!out t!e o(erating life of aircraft.
/ull-fledged facilitie# for re(air= maintenance and o&er!aulof t!i# aircraft= it# %ngine# and a large num9er of rota9le# area&aila9le wit!in +A,= ena9ling it to (ro&ide #ingle-#ource (roduct#u((ort for t!e com(lete aircraft.
+A, !a# e#ta9li#!ed a large cu#tomer 9a#e for +A,-ornier-22 and !a# 9een #u((orting egional Air er&ice#=efence /orce# - oa#t 'uard= @a&)= Air /orce and ot!er
cu#tomer# on regular 9a#i#. !roug! continuou# modernization ?u(dation (rogram#= +A, !a# de&elo(ed t!e ca(a9ilit) to (ro&idetailor-made #olution# to t!e cu#tomerL# reFuirement.
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Software5
+A, !a# ca(a9ilit) in de#ign de&elo(ment ta#k# #uc! a# $a#ter 'eometr) e&elo(ment= etaile#ign Anal)#i#= e#ting of ;ind unnel model#= te#ting of aircraft #tructure# and #u9-#)#tem#. +A, i#
al#o in&ol&ed in digitization of drawing# B2 and 3 modelingC for leading aero#(ace com(anie# in> A and %uro(e.
+A,L# #trengt! lie# in it# !uman re#ource con#i#ting of !ig!l) Fualified #(eciali#t# engaged int!e area# of de#ign and de&elo(ment of a&iation eFui(ment in addition to turnke) (ro
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SU## ! T!AININ0 ! P"!T
"N
A STUDB "N DI ! NT UNCTI"NS " INANC D PA!T# NT ITH SP CIAL
#PHAHASIS "N C"STIN0 SBST # C"ST C"NT!"L SBST #
AT
HINDUSTAN A !"NAUTICS LI#IT D
ACC SS"!I S DI*ISI"N LUC N"
S)'mitted To5 S)'mitted ,y5
#r. C$at)r'$)J ,$ama !an) Sing$
). $anager + B rainingC $.7.A. II em
HINDUSTAN A !"NAUTICS LI#IT D I $
ACC SS"!I S DI*ISI"N LUC N"
CHAPT !S
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AC N" L D0 # NT
I owe t!e dee(e#t de9t to t!e +.A.,. organization for (ro&iding me an o((ortunit) to get aware wit!
t!eir en&ironment and #u((orting me a# could 9e (o##i9le.
I take t!e li9ert) to t!ank $ . !atur9!u< 7!ama + $anager under w!o#e ex(ert guidance t!i#
training wa# com(leted.
SI N" PA!TICULA!S Page No.
1 Acknowledgement 32 Preface 43 +A,-an o&er&iew4 Ac!ie&ement? ucce##
O9
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I am al#o t!ankful $#. ina !andelwal w!o !a# gi&en me an o((ortunit) to com(lete m) #ummer
training. I owe m) #incere t!ank# to t!em for t!eir &alua9le #ugge#tion wit!out w!ic! t!i# work could
!a&e 9een im(o##i9le.I want to t!ank all #taff mem9er# w!o were alwa)# read) to guide a# and w!en needed to get (ractical
awarene##.
I reFue#t for )our encouraging and moti&ating #u((ort in future al#o.
5
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P! AC
Informall) it i# a #acred (lace for me a# it# m) (ractical ex(o#ure to t!e organization to know get awareto organizational real (ractical #tre##ful en&ironment alt!oug! I am #tudent of ma#ter of 9u#ine##
admini#tration from ame#!waram In#titute of ec!nolog) and management lucknowB>.P.C affiliated
9) >P >.It i# a full time degree cour#e. o for training i# #c!eduled for iii #eme#ter #)lla9i a# a #e(arate
to(ic to 9e a#ked in detail in &i&a-&oce conducted 9) external. !i# #tud) will (ro&ide me a 9etter
o((ortunit) to #ur&i&e in cut t!roat com(etition wit! a (ro#(erou# exi#tence.
!i# (ro
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3. egulation of (a)ment# for #u((l) and #er&ice# including #alarie# = wage# and ot!er
(a)ment# reFuired for furt!ering legitimate o9
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1./inance
2.7ill# (a)a9leInland 9ill#/oreign 9ill#
er&ice i&il work#
3.Pa)roll
4.7ill# ecei&a9le
. a#! Office
6. o#t Account#
.$aterial Account#
.7ook kee(ing
5.7udget and $I
10. ime Office
11.Pro&ident /und
learing P.O. file#
Pa)ment to #u((lier#
Pa)ment of #alarie#
ollection of amount fromcu#tomer#?AOB O C
a#! di#9ur#ement to em(lo)ee#
o#ting and (ricing of (roduct#
etail# of material#
Annual (rofit ? lo## account and7alance #!eet
.%?7.%?/ E Annual 9udget
Attendance record#
ecord of #a&ing of em(lo)ee#
,ILL PABA,L S CTI"N
", CTI* S5-
62
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Ad&ance to #u((lier# a# (er t!e term# condition# of (urc!a#e order.
,icen#e fee# = ro)alt) etc a# (er t!e licen#e agreement wit! t!e foreign colla9oration
cu#tom dut) = freig!t 9ill#
final 9ill#
O(ening of letter of credit on t!e ad&ice of I.$.$
de(artment and liai#oning wit! 9ank# for foreign
exc!ange relea#e and (a)ment# on maturit) date
$aintenance of deferred lia9ilitie# account#
Pricing of . . Brecei&ing E cum E di#cre(anc) re(ortC P.O. rate# and loading of cu#tom#
dut)= freig!t and in#urance c!arge#.
Priced . . i# #ent to material account #ection ? %. .P for (unc!ing in 9atc! mode for t!e
(roce##ing of material# ledger.
Signifi(an(e for organi?ation
A# t!i# #ection i# &er) im(ortant 9ecau#e foreign #u((lier# colla9orator# !a&e !ig! #u((lie# to t!e
organization t!eir goodwill i# to 9e maintained wit! good relation#!i( 9) (rom(t (a)ment for (eculiar
#er&ice#.
!egi%ter% Do()ment%
'ood# in tran#it regi#ter
,etter of credit regi#ter
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ig!t draft regi#ter
eferred lia9ilit) regi#ter
i#(atc! ad&ice regi#ter
Ad&ance (a)ment regi#ter
e9it note
7ank ad
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A# all welfare amenitie# general contract# regarding t!e#e matter# ot!er# of w!ic! maintaining
(ermanent record i# !anded o&er to it. /or t!e#e (rom(t (a)ment regular c!eck i# not an ea#) ta#k al#o em(lo)ee"# welfare i# concerned wit! t!e#e matter# w!o are t!e real a##et# of t!e organization. A#
maintaining regular record of ca#ual contractual la9our if it were (ermanent would !a&e 9een difficult
#o #ol&ing clarif)ing at t!i# le&el wit! muc! care i# e##ential.
!egi%ter% Do()ment%
ontract regi#ter %arne#t mone) de(o#it regi#ter
ontract# ledger
;ork#
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ue to local #u((lier# it !a# to de(end muc! on t!em #o #ati#fied t!em to e##ential. It i# t!eir (riorit) to
9e #ati#fied. ue it t!e) will kee( #u((l)ing material a# w!en needed.
!egi%ter% Do()ment%
Ad&ance
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PAB!"LL S CTI"N
"'Je(tive5-
!e main o9
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!e com(uter de(tt. (rint# t!e (a)roll in du(licate in w!ic! one co() i# maintained in t!e
(a)roll #ection for record (ur(o#e and t!e original co() i# di#tur9ed to t!e em(lo)ee
concerned.
Signifi(an(e for organi?ation
!i# de(artment !a# uniFue #ignificance a# maintenance of 00 em(lo)ee# i# a toug! ta#k all
it# (roceeding# are ea#il) under#tanda9le le## (ro9lem creating to t!e em(lo)ee. It i# relia9le
con&enient. % P !a# to (la) a #ignificant role. It !a# a (rogram to deal wit! (a)roll #ection. Pa)roll
#u9mit# ad&ice# t!at are dul) con&erted into com(uter data for (re(aring (a) #li( wit! t!e accurate
#alar) (a)a9le.
!egi%ter% Do()ment%
Pa) roll#Doining? re#ignation card#= 9a#ic card#= (ermanent deduction card#= ad
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o en#ure t!at all ex(enditure i# incurred wit! due regard to (rinci(le# of financial (ro(rietar).
o en#ure t!at financial (ro(o#al# are routed to t!e com(etent aut!orit) a# (er delegation ? #u9
delegation of (ower# #o a# to en#ure com(liance of t!e (ro&i#ion# of t!e com(anie# act= and t!e
rele&ant rule# regulation of t!e com(an) and t!e guideline# i##ued 9) t!e com(an) .
o en#ure t!at t!e fund# are a&aila9le in t!e a((ro&ed ca(ital (erformance 9udget #o a# to
co&er t!e rele&ant (ro(o#al#.
o (erformance $I re(ort# to cor(orate office mont!l)
)n(tion5-
o #crutinize gi&e financial concurrence a# (er delegation of (ower for eac! (ro(o#al
in&ol&ing
a(ital ex(enditure
e&enue ex(enditure
Purc!a#e of material#? #tore#? tool# ot!er #er&ice#
$an(ower reFuirement#
;ai&er of due#? write off of lo##e#
a#e# in&ol&ing relaxation of rule# etc. a# (er delegation of (ower#
ale#= lea#e= alienation or di#(o#al of com(an)"# a##et#
contract# entered into wit! #u((lier#? colla9orator#? #u9 contractor#.
Award of contract in re#(ect of ci&il? electrical work#? ot!er work#? (lant order#
Pro
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In finance de(artment= deci#ion regarding allocation a((ro&al of 9udgeted amount #ecuritization of
fund #(ending are done. It al#o en#ure t!at t!e financial (ro(o#al# are routed to 9e com(etent aut!orit)
a# (er delegation of (ower #o a# to en#ure com(liance of t!e (ro&i#ion of t!e com(anie# act=
memorandum of a##ociation article of a##ociation of t!e co. rele&ant rule# guideline# i##ued. It
al#o #u9mit# $I re(ort to t!e co. All #ection de(artment are de(endant on it.
!egi%ter% Do()ment%
Purc!a#e re&iew #!eet
$aterial (rocurement
ender#? Fuotation in&itation letter
Purc!a#e (ro(o#al for #anction
CASH S CTI"N
", CTI* S5-
o en#ure timel) accurate recei(t# (a)ment of ca#! c!eFue#
o en#ure accounting of ca#!? 9ank tran#action# i# done a# (er #tatu# ? cor(orate office
guideline#
1
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to en#ure #afe cu#tod) of ca#! = c!eFue 9ook#= 9ank guarantee# = de(o#it recei(t# etc
to en#ure timel) drawl of ca#! from 9ank to cater to t!e dail) need# of (a)ment# of ca#!
&ouc!er#
)n(tion5-
All amount# collected 9) different #ection# eit!er from em(lo)ee# or from external agencie# i#
#end to t!e ca#! office t!roug! ca#! credit &ouc!er#
a#! recei&ed in exce## of reFuirement = c!eFue = 9ank draft# = (o#tal order# are de(o#ited into
t!e com(an) J# 9ank account t!e #ame da) for realization
Pa)ment to em(lo)eeJ# #uc! a# medical reim9ur#ement= A? A ad&ance# etc are made t!roug!
(a)ment &ouc!er#= w!ic! are (unc!ed into t!e com(uter t!roug! online #)#tem . !e ca#! office
in turn after (ro(er identification make# t!e (a)ment t!roug! ca#! teller.
/or (a)ment# to out#ide (artie# c!eFue# are made on t!e 9a#i# of remittance &ouc!er #end 9)
different #ection#. !e#e c!eFue# are !anded o&er to t!e (urc!a#e de(artment for taking
nece##ar) action
%ntrie# are made e&er)da) on t!e 9a#i# of ca#! credit &ouc!er# and remittance &ouc!er# and ca#! 9alance are arri&ed at w!ic! i# certified 9) t!e in c!arge of ca#! office.
7a#ed on anal)#i# of (a)ment# and recei(t# tran#action com(uterized mont!l)
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A# we all can under#tand it# re#(on#i9ilit) 9ecau#e of core function #o it# re#(on#i9ilit) i# muc!. It !a#
to kee( #ati#f) e&er) internal and external 9od) 9) it# diligent= (rom(t= !ealt!) o(erating . It al#o act# a
liai#on #ection wit! ot!er#.
!egi%ter% Do()ment%
ca#! 9ook
ca#! remittance &ouc!er#
9ank reconciliation #tatement
ot!er (a)ment &ouc!er#
9ank #tatement
#u((lier# c!eFue i##ue regi#ter
,ILL ! C I*A,L S CTI"N
"'Je(tive%5-
3
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o en#ure t!at due# from cu#tomer# in re#(ect of good #u((lied #er&ice# rendered are
reco&ered timel) a# (er t!e fixed (rice Fuotation? (rice catalogue a((ro&ed 9) t!e mini#tr) of
defence dated 24 t! Aug= 155 .
o en#ure t!at in&oice# in re#(ect of ad&ance# #tage (a)ment= final deli&erie# are rai#ed timel) in
order to !a&e #moot! ca#! flow (o#ition.
o en#ure t!at (ro(er accounting in#truction laid down 9) t!e cor(orate office.
o en#ure t!at all #tatutor) (a)ment# e.g. #ale# t!e cu#tomer i# de(o#ited timel) wit! t!e
a((ro(riate aut!orit).
#AT !IAL ACC"UNTS S CTI"N
"'Je(tive%5-
o en#ure t!at all t!e recei(t# i##ue of material# from #tore# are recorded accounted from
(ro(erl)
o en#ure t!at all non-mo&ing? #low mo&ing material# are identified a# G ur(lu#: 9) I.$.$. a
#uita9le redundanc) (ro&i#ion i# made again#t t!em are di#(o#ed off
o en#ure t!at 9in card 9alance# are reconciled wit! t!e material ledger 9alance# in co-ordination
wit! I.$.$ t!e 9alance# of material ledger# tallie# wit! t!e general ledger
)n(tion5-
o #end t!e (riced . . recei&ed from 9ill# (a)a9le #ection to %. .P for (unc!ing in t!e 9atc!
mode t!u# all t!e recei(t are recorded control i# exerci#ed o&er all t!e (urc!a#e# &alue-wi#e
o generate exce(tion li#t for mi##ing . . getting it re#ol&ed wit! 9ill# (a)a9le #ection
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All t!e material# drawn exce## w!en returned are credited to #tore# t!roug! #tore# return &ouc!er
On t!e 9a#i# of li#t of material? tran#fer# recla##ification indicating t!e material code no.?
Fuantit) &alue= nece##ar)
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"'Je(tive%5-
o en#ure timel) collection of (ro&ident fund mone) reco&ered from mem9er# e&er) mont! 9)
t!e em(lo)er
o in&e#t t!e (ro&ident fund accumulation# in a((ro&ed #ecuritie# are #ti(ulated 9) #tatute
o make (a)ment of loan# to mem9er# a# (er t!e rule#? guideline#? 9)e-law#
o (re(are income ex(enditure account 9alance #!eet of t!e fund getting t!e #ame dul)
audited a((ro&ed 9) t!e tru#tee#
o file t!e return# of (ro&ident fund to P/
)n(tion%
+A, e#ta9li#!ed it# own tru#t= w!ic! !a# c!airman= #ecretar) mem9er# from w!om 4 are from
management 4 are em(lo)ee"# re(re#entati&e#. All deci#ion# are taken after con#ultation wit! in
committee accordingl) followed im(lemented
%P/ i# generated K12W of (a) B9a#ic (a) A famil) (lanning increment non-(racticing
allowance #er&ice weig!tage (a)C 9) 9ot! em(lo)er em(lo)ee.
!ere i# al#o loan facilit) to em(lo)ee# on %P/ 9a#i#. ;!ic! are-
aC ! UNDA,L - ;!ic! i# reco&ered wit!in maximum 4 in#tallment#= wit!
intere#t at (re&alent rate#.
9C N"N- ! UNDA,L - ;!ic! i# not reco&ered totall) !anded o&er to
em(lo)ee.
!e due amount i# deducted from t!eir account.
If an) (er#on want# to deduct exce## of 12W t!en t!ere i# facilit) of &oluntar) (ro&ident
fund
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o i##ue lea&e card# for t!e calendar )ear to all t!e em(lo)ee#? officer# of t!e di&i#ion
o maintain lea&e ledger# P7 no. wi#e for all t!e (er#onnel. redit i# gi&en to eac! accountaccording to !i# entitlement a# (er t!e guideline# laid down 9) t!e cor(orate office t!e (o#ting
i# done #imultaneou#l) from t!e attendance re(ort# recei&ed from t!e concerned de(tt.
o &erif) t!e a((lication# of *.,. enca#!ment ad&ice accordingl) to (a)roll #ection
o make calculation for (a)ment of attendance 9onu# to grou( A to grou( em(lo)ee#
Signifi(an(e for organi?ation
An em(lo)ee i# al#o a #ocial animal w!o need# re#t can"t 9e em(lo)ed in unfait!ful manner. /or
t!i# rea#on it# calculation i# nece##ar). Al#o due to uncertain contingencie#= need of mone) can 9e
met 9) t!i# mean# al#o.
!egi%ter% Do()ment%
,ea&e record# regi#ter w!ere in lea&e allotment to different t)(e#= a&ailing date#= 9alance
enca#!ment wit! em(lo)ee"# P.7.no. can 9e identified wit! grade# de(artment
,ea&e maintenance card= w!ic! i# !old 9) em(lo)ee for !i#?!er knowledge wit! full record#
regarding a )ear
,UD0 T S CTI"N
"'Je(tive%5-
o la)out a com(re!en#i&e (la) of action ex(re##ed in financial (!)#ical term# to ac!ie&e
t!e target# of t!e com(an) again#t t!e a&aila9le re#ource#
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It i# a tool in t!e !and# of t!e management to e#ta9li#! goal#= o9 '% P% /O $A@ % 7> '%
1.@ew (ro
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o en#ure t!at ca(ital facilit) i# made a&aila9le in time to meet t!e (roduction reFuirement. !e
(ro(o#al# are cla##ified under t!ree categorie# i.e. (lant mac!iner)= ci&il work# ot!er#Pre#enting e#timate# ex(enditure# in term of function= (rogramme# acti&itie# (ro
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C"ST ACC"UNT S CTI"N
"'Je(tive%5-
o e#ta9li#! a co#ting #)#tem
o determine t!e (rice realiza9le from t!e cu#tomer for t!e (roduct# manufactured or #u((lied
9) di&i#ion
)n(tion%
o determine t!e rate of la9our i.e. com(utation of mac!ine !our rate B$+ C
o accumulate la9our o&er!ead content of eac! acti&it) (ro
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o (re(are (rice catalogue for different item# #u((lied or manufactured 9) de(artment#
o get t!e ;.I.P. #tatement from %. .P. for all manufactured com(onent#
o kee( record# of all Inter i&i#ional ran#fer Order# BI. . .O.C recei&ed i##ued
!egi%ter% maintained or verified
Pre(aration of co#t #!eet
7ill# of material
$aintenance of (rice catalogue
om(utation of $.+. .
alculation of ,. .7.
om(utation of net a&aila9le !our#
Preparation of Co%t S$eet
It i# a document w!ic! (ro&ide# for t!e a##em9l) of detailed co#t of center or a co#t unit. !e o#t !eet
i# a (eriodical document of co#t de#igned to #!ow t!e total co#t unit co#t of (roduct.
"!#AT " C"ST SH T
Parti()lar% Co%t+ Unit Total (o%t
irect materialirect wage#irect ex(enditure
Prime (o%t/actor) O&er!ead
Co%t of prod)(tionelling i#tri9ution
ex(en#e#Total (o%t
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ProfitSale%
Comp)tation of Co%t
irect $aterial irect ,a9our irect%x(en#e#
P!I# C"ST
Indirect $aterial Indirect ,a9our Ot!er Indirect o#t
"! S "* !H ADS
Prime o#t ;ork# O&er!ead# ACT"!B C"ST
/actor) o#t Office Admini#trati&eO&er!ead#
" IC C"ST
Office o#t elling i#tri9utionO&er!ead#
T"TAL C"ST or C"ST " SAL S
INT!"DUCTI"N " C"ST
In general Gco#t: mean# Gt!e 9enefit# gi&en u( to acFuire good# or #er&ice#.: Accordingl) t!e 9enefit#
gi&en u( in term# of mone) ma) 9e called Jco#t".
!illing law define# t!e term co#t &Co%t repre%ent% t$e re%o)r(e% t$at $ave 'een or m)%t 'e
%a(rifi(ed to attain a parti()lar o'Je(tive.K !u# t!e re#ource# #acrificed= w!et!er tangi9le or
intangi9le= mea#ured in term# of mone)= go 9) t!e name Jco#t".
!e official terminolog) of management accounting (u9li#!ed 9) t!e c!artered in#titute of management
accountant#= ,ondon= 1551= define# t!e term Jco#t a# Gt!e amount of ex(enditure B actual or notionalC
incurred on = or attri9uta9le to =a #(ecified t!ing or acti&it):.
Inter(retation of co#t de(end# u(on-
!e nature of t!e 9u#ine##= or indu#tr)
!e context in w!ic! it i# u#ed.
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Indire(t material5
All material= w!ic! i# u#ed for (ur(o#e# ancillar) to t!e 9u#ine## and w!ic!
cannot 9e con&enientl) a##igned to #(ecific (!)#ical unit#= i# termed a# GIndirect $aterial:. on#uma9le
#tore#= oil and wa#te= (rinting and #tationar) material etc are a few exam(le# of indirect material.
Indirect material ma) 9e u#ed in t!e factor)= office or t!e #elling and di#tri9ution di&i#ion#.
La'o)r
/or con&er#ion of material# into fini#!ed good#= !uman effort i# neededY #uc! !uman effort i#
called la9our. ,a9our can 9e direct a# well a# indirect.
Dire(t La'o)r5
,a9our w!o take# an acti&e and direct (art in t!e (roduction of a (articular commodit) i#
called direct la9our. irect la9our co#t# are= t!erefore #(ecificall) and con&enientl) tracea9le to #(ecific
(roduct#. irect la9our i# al#o de#cri9ed a# (roce## la9our= o(erating la9our etc.
Indire(t la'o)r5
,a9our em(lo)ed for t!e (ur(o#e of carr)ing out ta#k# incidental to good# or #er&ice#
(ro&ided= i# indirect la9our. uc! la9our doe# not alter t!e con#truction= com(o#ition or condition of t!e
(roduct. It cannot 9e (racticall) traced to #(ecific unit# of out(ut. ;age# of #torkee(er#= forman=
timekee(er#= director"# fee#= #alarie# of #ale#man etc. are all exam(le of indirect la9our co#t#. Indirect
la9our ma) relate to t!e factor) t!e office or t!e #elling and di#tri9ution di&i#ion#.
xpen%e%
%x(en#e# ma) 9e direct or indirect.
Dire(t xpen%e%5
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!e#e are ex(en#e#= w!ic! can 9e directl)= con&enientl) and w!oll) allocated to
#(ecific co#t center# or co#t unit#. %xam(le# of #uc! ex(en#e# are !ire of #ome #(ecial mac!iner)
reFuired for a (articular contract= co#t of defecti&e work incurred in connection wit! a (articular contractetc. direct ex(en#e# are #ometime# al#o de#cri9ed a# G !argea9le ex(en#e#:.
Indire(t xpen%e%5
!e#e are ex(en#e# w!ic! cannot 9e directl)= con&enientl) and w!oll) allocated
to co#t center# or co#t unit#. It i# to 9e noted t!at t!e term o&er!ead# !a# a wider meaning t!an t!e term
indirect ex(en#e#. O&er!ead# include t!e co#t of indirect material= indirect la9our 9e#ide# indirect
ex(en#e# .Indirect ex(en#e# ma) 9e cla##ified a# t!e following t!ree categorie#-
#an)fa(t)ring : worE% fa(tory or prod)(tion ; expen%e%5
uc! indirect ex(en#e#= w!ic! are incurred in t!e factor) and are concerned wit! t!e running of
t!e factor) or (lant= are known a# manufacturing ex(en#e#. %x(en#e# relating to (roduction
management and admini#tration are included t!erein. /ollowing are a few item# of #uc!
ex(en#e#-rent= rate# and in#urance of factor) (remi#e#= (ower u#ed in factor)= de(reciation of
factor) 9uilding= (lant and mac!iner)= etc.
"ffi(e and admini%trative expen%e%5
!e#e ex(en#e# are not related to factor) 9ut t!e) (ertain to t!e management and admini#tration
of 9u#ine##. uc! ex(en#e# are incurred on t!e direction and control of an undertaking. %xam(le#
are- office rent= lig!t and !eat= (o#tage and telegram= tele(!one and ot!er c!arge#= de(reciation
of office 9uilding= furniture and eFui(ment= 9ank c!arge#= legal c!arge#= audit fee etc.
Selling and di%tri')tion expen%e%5
%x(en#e# incurred for marketing of a commodit)= for #ecuring order# for t!e article#= di#(atc!ing
good# #old= and for making effort# to find and retain cu#tomer#= are called #elling and
di#tri9ution ex(en#e#. %xam(le# are- ad&erti#ement ex(en#e#= co#t of (re(aring tender#= tra&eling
ex(en#e#= 9ad de9t#= collection c!arge# etc= ware!ou#e c!arge#= (ackaging and loading c!arge#=
carriage outward# etc.
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CLASSI ICATI"N " C"ST
+A, follow# an integrated #)#tem of accounting . !i# #)#tem (ro&ide# for accounting of
income? ex(en#e# and a##et# and lia9ilitie# in (art A= w!ic! i# referred to a# t!e financial 9ook#.
!e accounting under (art- A B financial 9ook C i# in line wit! t!at followed 9) an) anot!er
commercial organization.
+A, !a# a #)#tem of a9#or(tion co#ting w!ere in t!e income? ex(en#e# of financial
9ook# B (art-A C are a9#or9ed #e(arated in t!e co#ting 9ook# B (art E7 C. In ot!er word# t!eincome?ex(en#e# of (art A and (art 7 are to matc!.
!e co#t general ledger i# de#igned to 9e #elf-9alancing it#elf. A# a re#ult for e&er)
de9it?credit in t!e financial ledger t!ere #!ould 9e a corre#(onding de9it[credit in t!e co#t 9ook
of t!e #ame ledger.
A# a con#eFuence to t!e introduction of t!e re&i#ed ma#ter c!art of financial account of
(art-A= t!ere i# a need to draw u( a #imilar ma#ter c!art of account for co#ting tran#action of
(art-7 wit! t!i# o9
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In finan(ial 'ooE%5
A(art from en#uring accounting of income and ex(enditure in line wit! t!e (ro&i#ion of
com(anie# act 15 6= t!e recording of income and ex(en#e# in financial 9ook# and it#
cla##ification i# a# under-
S($ed)le no. Nat)re of item% Co%t (la%%ifi(ation1 Ot!er income ,a9our co#t1 aw material= #tore# $aterial co#t (are (art# con#umed15 Amortization of direct undr)directco#t %x(en#e#20 alarie#= wage# ,a9our co#t Allowance#21 Ot!er %x(en#e# ,a9our co#t22 Intere#t %x(en#e# ,a9our co#t23 Pro&i#ion# ,a9our co#t26 e(reciation ,a9our co#t2 Inter #er&ice#? ,a9our co#t
ommon #er&ice#
It ma) 9e noted t!at #c!edule no. 23= relating to ex(en#e# relating to ca(ital work# and
#c!edule no. 2 = relating to work in (rogre## B ;IP C? tock in trade B I C are onl) ena9ling #ection#
and do not form (art of co#t.
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In (o%t 'ooE%5
!e &ariou# item# of in #ome and ex(enditure recorded in t!e financial 9ook# are collected in t!e
co#ting 9ook# under t!e following 9road !ead#-
a. ,a9our co#t
9. $aterial co#t
c. eferred re&enue ex(enditure
La'o)r (o%t5
!e la9our co#t com(ri#e# of direct la9our co#t and o&er!ead# and take# into account t!efinancial item# of income and ex(enditure accounted in #c!edule#- 1 =20=21=22=23=24=26= 2 .
#aterial (o%t5
!i# re(re#ent# t!e &alue of material drawn from t!e !olding #tore# on material reFui#ition?
i##ue# &ouc!er# indicating t!e work order num9er. !i# re(re#ent# t!e net total &alue of material#
reflected in #c!edule 1 of t!e financial account.
S)ndry dire(t ($arge%5
!i# ex(enditure refer# to t!e amortization of #(ecial tool# and mi#cellaneou# ex(enditure and
com(ri#e# of all ex(enditure indicated in #c!edule 15 of t!e financial 9ook#.
D INITI"N " C"ST
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La'o)r (o%t5
!e la9our co#t in +A, i# furt!er 9roadl) cla##ified in to t!e#e under mentioned four !ead#-
1. Production o&er!ead co#t- PO+
2. Production o&er!ead co#t B ot!er# C E PO+ ot!er#
3. @on-(roduction o&er!ead#-@PO+
4. Inter #er&ice rendered? recei&ed on work order#
Prod)(tion over$ead% (o%t :P"H ; F(o%t of (onver%ion5
!e co#t of con&er#ion of in&entorie# include co#t directl) attri9uted to unit# of (roduction #uc!
a# direct la9our and al#o include a rational allocation of fixed and &aria9le (roduction o&er!ead# t!at areincurred in con&erting material# in to fini#!ed good# . fixed (roduction o&er!ead# are t!o#e indirect co#t
of (roduction t!at remain relati&el) con#tant regardle## t!e &olume of (roduction #uc! a# de(reciation=
maintenance of factor) 9uilding and t!e co#t of factor) management and admini#tration= &aria9le
(roduction o&er!ead# are t!o#e in direct co#t of (roduction t!at &ar) directl) or nearl) directi&e wit! t!e
&olume of (roduction.
Prod)(tion over$ead (o%t ot$er% : P"H "t$er% ;5In context of +A, t!ere are #ome item# of ex(enditure= w!ic! are (roduction o&er!ead in nature
9ut not con#idered for $an-+our ate B$+ C &aluation of in&entorie#. !e#e item are like
exc!ange rate &ariance B deferred lia9ilitie#C = licen#e fee= documentation c!arge#= 9lue (rinting
ex(en#e#= foreign tec!nician fee#= ex(en#e#= #elling agent# commi##ion= idle time wage
re&i#ion= arrear# etc=. w!ic! are initiall) accounte under rele&ant account !ead. !e#e item# of
ex(enditure are treated a# PO+ w!ile accounting in co#t 9ook#.
Non- Prod)(tion over$ead% :NP"H ;5
@on-Production o&er!ead item are e##entiall) t!o#e item# of ex(en#e# w!ic! are treated a#
(eriod co#t in )ear of incurrence and t!o#e w!ic! are not reckoned for t!e (ur(o#e &aluation of work
in (rogre## B ;IP C= intere#t ex(enditure= common #er&ice recei&ed from cor(orate office= common
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#er&ice recei&ed from com(lex office. $arketing and #elling ex(en#e# are treated a# @PO+ ex(en#e#
.
Inter %ervi(e% rendered+ re(eived on worE order%5
!e tran#action accounted under t!i# !ead of account relate mainl) to 7angalore com(lex.
i&i#ion#= w!ic! do not !a&e facilitie# for executing a (articular
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2. foreign tec!nician fee#
3. licen#e fee#
4. foreign training c!arge#. documentation
6. 7lue (rinting
. olla9oration c!arge#
. Pre-(roduction ex(en#e#
5. o)alt)
10. #tatic? long te#t ex(en#e#
11. Pro
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6. ,at($ (o%ting 5
;!ere order# or
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ollowing are t$e %($eme% for Jo' (o%ting5
1 2 3 4 6 5 10 11
I digit (ompri%e% wit$ following5
i. Production
ii. ooling
iii. tock Order
i&. Plant Order
&. e#ource# and O&er!ead#
&i. e#ign and e&elo(ment&ii. $i#cellaneou# B '. .%. C
&iii. econd line tooling
II III digit contain# (ro,OP B 01 C= O; H B 02 C= $I' 21 B 0 C etc.
I*= *=*I digit com(ri#e# wit! a##em9l) code under eac! (ro
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Pri(ing poli(y In HAL
/rom t!e 9eginning +A, !a# u#ed different t)(e of (ricing met!od# in unlike (eriod# like u( to
15 1= co#t (lu# (ricing (olic)= In 15 2- /ixed co#t Fuotation= In 15 -54= /ixed (rice or co#t
w!ic!e&er i# le## i# u#ed and in 155 onward# /ixed (rice Fuotation B /P8 C i# u#ed a# (ricing
(olic) of +A,.
urrentl)= (ricing (olic) of +A, i# 9a#ed on /P8 #)#tem.
5
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/O $A O/ P I I@' A A,O'>% -
HAL LUC N" DI*ISI"N
P!IC CATAL"0U " AI!C!A T SPA! S " 6411-16
Part
no.
Name #tr.
Co%t
:m;
#tr.
Co%t
:m;
Total
#tr.
Co%t
A(t)al
$o)r%
La'o)r
Co%t
,reaE
Up
(o%t
Total
,reaE
)p
Profit
NP"
H+P"H
Total
(o%t
Unit
Pri(e
Unit
pri(e
I. $aterial co#t \ 8t). from 9ill# of material ] e#calation rate
II. otal $aterial co#t \$aterial co#t B im(ort C $aterial co#t B $anufactured C.
III. Actual !our# \ ;ork done? efficienc) t!e efficienc) of worker# i# to 9e determined a# 66WC.
I*. ,a9our co#t \ $+ ] $+ ?efficienc)
+ere= la9our co#t i# com(uted 9) taking (ro(ortionate of e#calation co#t of (re&iou# )ear and
current )ear i.e. 3 6 = in t!i#= la9our co#t i# calculated 9) multi(l) !our# wit! #.410. .
*. 7reak u( co#t \ $aterial co#t la9our co#t E @PO+
*I. otal co#t \ otal $aterial co#t la9our co#t
*II. otal 9reak u( (rofit \ . W In @PO+ 10W on material co#t.
*III. >nit co#t \ otal (rofit otal co#t (roduction !our#.IX. otal (rofit \ otal 9reak u( (rofit.
#aintenan(e of pri(e (atalog)e
!e (rice #)#tem of +A, i# 9a#ed on /.P.8..P. . of +A, com(ri#e# wit! (art no=. nomenclature=
material co#t of im(ort and indigenou# good#= total material co#t !our# K 6W of efficienc)= la9our5
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co#t i.e. (ro(ortionate of exalation rate of (re&iou# )ear and current )ear= 9reak u( co#t included
material co#t and la9our co#t and excluded non (roducti&e !our# and t!en we find out total 9reak
u( (rofit w!ic! i# . W on non (roducti&e !our# and 10 W of 9reak u( co#t and at la#t wecalculate total (rofit and unit co#t.
Unit Co%t M Total profit Total (o%t
Comp)tation of #.H.!
It i# com(uted 9) taking into account t!e total 9udgeted ex(en#e# and 9udgeted (roduction. It i# calculated 9) di&iding t!e total ex(en#e# of di&i#ion 9) total direct la9our !our# of
all direct de(artment#.
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SI. N". Parti()lar% A(t)al !evi%ed
%timate%
,)dgeted
%timate%
ore(a%t
I i&i#ional %x(en#e#
1 alarie# and wage#
2 Ot!er %x(en#e#
otal %x(en#e#
3 ,e## %x( elating to . .%
3.1 raining
3.1.1 /oreign ec!nical /ee#
3.1.2 Ot!er#
u9
otal B 3.13.1.13.1.2 C
3.2 %xc!ange ate &ariation
3.3 'round i#k In#urance
3.4 Ot!er#
u9 otal B 3.1-3.4 C
3. @et ot!er %x(en#e# B1 2 - 3C
4 e(reciation
Pro&i#ion for contingencie#
Increa#e redundancie#6 Interdi&i#ional ex(en#e#
6.1 e9it
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Cal()lation for La'o)r Time ,ooEing5
It i# com(uted 9) multi(lication of $.+. wit! total !our#.
HAL L)(Enow Divi%ion
xpen%e% of de%ign proJe(t
Comp)tation of D.!. .
It i# differed re&enue ex(enditure. %x(en#e# it include# all ex(en#e# in re#(ect of fixture#=
non #tandard eFui(ment#= training eFui(ment#. Pro
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,ill% of #aterial%5
ormat of ,"#
HAL LUC N" DI*ISI"N
SI.
N".
Part
detail%
Categorie%
of prod)(t
No. of material
p)r($a%ed order
no.
!D!
No%.
La%t
pro()rement
rate e%(. !ate
Total
val)me
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",S !*ATI"NS
1C +A, !a# no 9ig com(etitor in t!e w!ole market.
2C +A, i# li#ted among#t t!e to( ten (u9lic #ector unit# in t!e countr).
3C $ain cu#tomer of +A, i# IA/Y A A i# one ot!er cu#tomer of +A,. atio 9etween IA/ ot!er
cu#tomer# i# 13 a((rox.
4C All #tandard related to (roduction more or le## de(end u(on direct worker#.
C Pricing (olic) t!at i# ado(ted 9) +A, i# 9a#ed on /P8. 10W (rofit i# taken on total co#t= w!ic!
i# fixed (rice of t!e com(an).
6C Production de(end# u(on t!e direct indirect worker#.
C %fficienc) of direct worker# i# calculated 66W. %arlier it i# u#ed to 9e W. It i# decrea#ed 9)
5W. It i# one of t!e cau#e of increa#ing of $+ .
C %#ta9li#!ing of direct indirect worker# i# &er) well.
5C %#calation factor t!at i# taken into account follow# t!e ratio 3 6 = in w!ic! 3 W i# increa#ed on
(re&iou# )ear 6 W increa#e on current )ear in a((lication.10C om(an) i# (erforming it# re#(on#i9ilitie# 9) (ro&iding em(lo)ment to 000 (eo(le in t!eir
di&i#ion it#elf.
11C ecrec) i# maintained= #o actual figure# are not di#clo#ed in front of out#ide (eo(le.
12C ig!t #ecurit) i# made to a&oid an) kind of di#tortion. ;it!out entr) (a## no out#ider can enter
into t!e (remi#e# of factor).
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13C A lean re#ource team i# formed in +A,. A I on 14-05-04 to eliminate all #ort# of wa#tage w!ic!
!am(er #moot! functioning of (roduction to ac!ie&e Organization 'oal G$AXI$>$ P O/I ;I +
$I@I$>$ O :.
SU00 STI"NS
On t!e 9a#i# of o9#er&ation fact# collected in t!e duration of #ummer training= I would like to
recommend a few #ugge#tion#= w!ic! mig!t or mig!t not 9e taken into con#ideration 9ut t!e) ma) (ro&e
to 9e &alua9le -
1C ,ead time for recei&ing raw material# from #u((lier i# more= it #!ould 9e reduced.
2C $an) em(lo)ee# are &er) Fualified well endor#ed wit! &alua9le idea#Y t!eir idea# #!ould 9e
taken into con#ideration.
3C Intranet facilit) #!ould 9e freFuentl) u#ed #o a# to #a&e mone) time.
4C !e #)#tem of com(an) #!ould 9e ela#tic ca(a9le of ado(ting c!ange#.
C ;!ile (re(aring ca(ital 9udget (re#ent &alue of mone) #!ould 9e taken.
6C imilar kind of working condition #!ould 9e (ro&ided to em(lo)ee# of #ame le&el.
C Promotion criteria #!ould not onl) 9e 9a#ed on #eniorit) 9a#i#. It #!ould 9e 9a#ed on certain
(erformance #tandard#.C !e com(an) #!ould tr) to #et order# from ot!er# cu#tomer# ot