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This document outlines the topics to be covered in a course on advanced textile manufacture and textile costing and financial management.
For textile manufacture, topics include open-end spinning techniques, rotor spinning, air jet spinning, texturing methods, shuttleless weaving approaches like projectile, rapier and air jet weaving, and new weaving techniques like circular and triaxial weaving.
For the costing and financial management course, topics cover cost accounting elements and techniques, financial statements, capital budgeting, working capital management, receivables and cash management, overhead accounting, process and job costing, marginal costing, ratio analysis, standard costing, and budgetary control. Numerical problems will
This document outlines the topics to be covered in a course on advanced textile manufacture and textile costing and financial management.
For textile manufacture, topics include open-end spinning techniques, rotor spinning, air jet spinning, texturing methods, shuttleless weaving approaches like projectile, rapier and air jet weaving, and new weaving techniques like circular and triaxial weaving.
For the costing and financial management course, topics cover cost accounting elements and techniques, financial statements, capital budgeting, working capital management, receivables and cash management, overhead accounting, process and job costing, marginal costing, ratio analysis, standard costing, and budgetary control. Numerical problems will
This document outlines the topics to be covered in a course on advanced textile manufacture and textile costing and financial management.
For textile manufacture, topics include open-end spinning techniques, rotor spinning, air jet spinning, texturing methods, shuttleless weaving approaches like projectile, rapier and air jet weaving, and new weaving techniques like circular and triaxial weaving.
For the costing and financial management course, topics cover cost accounting elements and techniques, financial statements, capital budgeting, working capital management, receivables and cash management, overhead accounting, process and job costing, marginal costing, ratio analysis, standard costing, and budgetary control. Numerical problems will
1 Course Objectives and About the subject Unit-I Limitations of ring spinning, principles of open end spinning, Classification of Open End 2 Spinning Passage of material , Technical parameters, machine construction and elements and 3 arrangements yarn properties and applications of Rotor Spinning, Twist less Spinning , Self Twist 4 spinning 5 Air Jet Spinning 6 DREF Spinning 7 DREF Spinning advances 8 SIRO spinning. Comparison between Ring, rotor, Air-jet and friction yarns 9 comparison between siro yarn and double yarn UNIT - II Texturing: concept , need, types of Texturing , textured filament and spun 10 yarns comparison 11 methods of texturising , mechanism of texturising Principles , working , construction , properties and applications of Draw Textured 12 Yarns Principles , working , construction , properties and applications of Draw Textured 13 Yarns 14 Stuffer Box Crimping, Gear Crimping 15 Air Texturing , Knit-de-knit texturing 16 Effect of machine parameters of Draw Texturing on yarn properties 17 Texturamat and Dynafil M., Thermal stress tester 18 quality control in texturising ,textured yarn defects 19 texturing problems UNIT-III Shuttless Weaving : Introduction to Shuttless weaving , Demerits of Shuttle looms, 20 comparesion between Shuttle and Shuttless weaving 21 Shedding , Beat-up, Takeup , Letoff 22 Picking in Projectile and rapier 23 Picking in Airjet and waterjet 24 Temple mechanisms of conventional and modern compared 25 Yarn preparatory requirement for shuttles weaving 26 Techno-economics of conventional and modern methods of weaving 27 Selvedges: Types, mechanisms , selection and requirement 28 UNIT-IV Cloth wind up systems : various Batching methods , Cyclops and their use 29 Weft Accumulators : Concept , principle , types and Selection 30 Principles of weft insertion in Shuttless weaving 31 Weft insertion rates , applications 32 Index wheel, Cross rod , Electromechanical Warp stop motion Gripper Projectile Loom : Salient features, various elements, working elements and 33 weft insertion stages 34 Gripper Projectile Loom : torsion bar picking , tuck in selvedge formation 35 Recent developments 36 UNIT V Rapier Weaving : concept, types , principles of tip to tip transfer 37 Rapier Weaving : weft insertion cycles, rapier drives , Recent developments 38 Air Jet Weaving : principle of weft insertion ,machine elements 39 Air Jet Weaving : functions ,weft insertion cycles , Recent developments 40 Water jet Weaving: principles of weft insertion 41 Multiphase weaving: concept, shedding , weft winding & beat up arrangements 42 Circular weaving: Passage of material, Shedding , picking and beat up arrangements 43 Triaxial weaving: concept, arrangement , types of sheds formed, applications. 44 Computer Loom Data 45 Discussion of Course Outcomes Subject : Textile Costing and Financial Management Period TOPIC to be covered 1 Course Objectives and About the subject 2 Unit-I : Introduction: Meaning ,scope in Textile production, cost and costing 3 Elements of cost and their classification, methods and techniques of costing 4 Cost sheet and cost/item – simple problems from the textile fields. 5 -----------DO----------------------- 6 --------------DO---------------- 7 ------------DO----------------- 8 Material cost: material pricing by LIFO, FIFO and Weighted average methods 9 ------------DO---------------- 10 ---------------DO--------------- 11 ------------------DO--------------------- 12 Labour cost : elements and classification -different wage and incentive plans 13 --------Numericals----------------- UNIT-II : Financial Management: Introduction to Financial Management – Scope 14 -Financial section Organisation and Finance Officer Financial Statements: Introduction, Trading and Profit & Loss A/C, Balance sheet 15 – Formats – Simple problems with and without adjustments 16 ------------DO---------------- 17 ---------------DO--------------- 18 ------------------DO--------------------- 19 Capital Budgeting :Introduction to Decisions in Investments – Approaches 20 Capital Budgeting – proposals under pay back period, Discounted Pay Back – Accounting Rate of return – Net present value – Profitability index – Internal rate 21 of return – Conflict between IRR & NPV – Decision under risk – Cost of capital. 22 --------Numericals----------------- 23 --------Numericals----------------- 24 --------Numericals----------------- 25 Unit-III: Introduction to working capital management – Calculation of working capital 26 --------Numericals----------------- Receivables Management: Meaning – parameters – credit policy – cost of debtors – 27 Optimum level of credit – credit standards – credit period – credit discount. 28 --------Numericals----------------- 29 --------Numericals----------------- Cash Management: Introduction and scope ,Management of cash by Receipts and 30 payments method ,simple problems 31 --------Numericals----------------- UNIT IV:Management of overheads – accounting of overheads - classification of 32 overheads – primary distribution summary 33 --------Numericals----------------- secondary distribution summary by simultaneous equations and repeated distribution 34 methods 35 --------Numericals----------------- LHR, MHR – absorption of overheads - percent on material cost, labor cost, prime 36 cost. 37 --------Numericals----------------- 38 Process costing and job costing – process account- simple problems 39 --------Numericals----------------- problems with abnormal gain, abnormal loss, - normal loss, work in progress and concept 40 of equivalent production 41 --------Numericals----------------- Marginal costing – Introduction to cost – volume – profit analysis – Assumptions – 42 BE Point – significance – calculation of P / V ratio, BEP etc. 43 --------Numericals----------------- 44 --------Numericals----------------- Ratio Analysis: Meaning and scope, significance – Classification of Ratios – 45 Interpretation – Simple problems 46 --------Numericals----------------- 47 Standard costing: Meaning , concept of variances 48 --------Numericals----------------- 49 Budgetary Control : preparation of material, sales, purchase, flexible budgets. 50 --------Numericals----------------- king capital