RALTE PRINTING PRESS

Project Work for Entrepreneurship submitted to Mizoram University, Aizawl in

partial fulfilment of the requirement for the award of degree of Bachelor of
Commerce.

Submitted by:

ROCHUNGNUNGA

Roll No. : 1703BCOM067

GOVT. HRANGBANA COLLEGE

DEPARTMENT OF COMMERCE

AIZAWL : 796001
 Department of Commerce
Govt. Hrangbana College
Aizawl-796001

CERTIFICATE
This is to certify that the Project Work on Entrepreneurship entitled “RALTE
PRINTING PRESS” submitted to Mizoram University in partial fulfilment of the
requirement or the award for the degree of Bachelor of Commerce is a record of the
original work done by Rochungnunga, Roll No. 1703BCOM067, during 4th Semester
from January to May, 2019 on the Department of Commerce, Govt. Hrangbana
College, Aizawl, Mizoram.

Place: Aizawl

Date: 24/04/2019

(LALHMINGKIANA) (Dr. KALYAN ADAK)

Principal Project Supervisor

Govt. Hrangbana College Govt. Hrangbana College

Aizawl, Mizoram Aizawl, Mizoram

 ACKNOWLEDGEMENT

First of all, I would like to thank God for giving me health, strength, and time of
opportunities to complete my project work. Secondly, I’d like to thank my family and
my friends for their full support for enlighting me with idea of this “RALTE PRINTING
PRESS” and coping with the presentation of this project work.

The writer is indebted to Mr Joel Sailo for his kindness and answering our questions
politely. It is only because of him that I can do my best in regards of his advice, and
then I’d like to give thanks to him.

Last but not the least, I express my sincere thanks to Dr.Kalyan Adak, Associate
Professor, Department of Commerce, Govt. Hrangbana College for his
encouragement and guidance in preparing this project.

(VANLALRELKIMA)

4th Semester B.Com

Roll no. 1603BCOM124

Govt. HrangbanaCollege
CONTENTS PAGE

INTRODUCTION 1

OBJECTIVE 2

DOCUMENTS REQUIRED 2

STRUCTURE OF MANAGEMENT 2

CAPITAL 3

METHOD OF PRODUCTION 3

MACHINERIES 6

RAW MATERIALS 7

METHODS OF SALE 8

MARKET DEMAND 8

LOCATION OF THE FIRM 8

LABOR 9

ADVANTAGES AND DISADVANTAGES 9

SWOT ANALYSIS

FINANCIAL ANALYSIS 11

CALCULATION OF BREAK-EVEN POINT 13

FUTURE PLAN 14

SERVICE TO SOCIETY 14

CONCLUSION 15
INTRODUCTION:

The shirt printing business is a Multi-Billion Dollar Industry, and it can be

relatively inexpensive to start a small scale operation. There are many ways to print
shirts, so prospective business owners must first investigate the market before
investing in a printing method. Screen printing has a longer learning curve than other
methods but is the most cost-effective for larger orders. Heat-transfer and digital
ink-jet printing methods require less training but print slower and are best for
smaller quantity orders and single-shirt sales. Small shirt- printing operations do not
require a lot of space and can be run from your home or in a spare room of your
existing business.

IN MIZORAM:

There are many entrepreneurs who has started printing business and flourish in
Mizoram. Generally people abstain from wearing casuals on some particular events
like going to work or for a gathering or any possible formal excursion. For such
events people just wear Shirts. Shirts make them look proficient as well as make
them look formal as well. Anyway they don’t incline toward wearing shirts
constantly. They might lean toward something that makes them agreeable on
wearing and likewise look cool on them. Alsot-shirt is the thing that precisely what
they craving to wear. Due to the high demand on such printing the business grows
rapidly and new entrepreneurs took the risk rational.

Due to the high rate of returns and long lasting business and great opportunity
to flourish and expand the business I will undertake the t-shirt printing business. The
market demand for printing increases day to day and the existing firms are
insufficient to meet the market demand.

The market in our locality i.e. in Aizawlis easy and the transportation cost is
also very low. The raw material needed is abundant and cheap. Also there are many
expertise and well trained labour to be employed.
OBJECTIVES:

The main objectives of the business are:

a) Provide high quality printing to the customers.

b) Provide the customers with a cheap price.

c) Generate employment to educated youths.

d) Encourage youth to become an entrepreneur instead of seeking government jobs.

DOCUMENTS REQUIRED:

For starting t-shirt printing business we done the registration from the District
Industries Centre, Ramhlun Aizawl. Also we get the NOC from the Chanmari Local
Authorities. No other documents is needed for this simple business.

STRUCTURE OF MANAGEMENT:

The structure of our management is as follows:

a) There is one computer operator who operates the design of master.

b)Worker:- There is three(3) workers, two workers works in silkscreen printing and
one for the Heat press.

c) Receptionist is there to take the orders.

CAPITAL :

The amount of capital needed for the project is estimated to be Rs.8,00,000 of which
Rs.6,00,000 is to be raised by borrowing from SBI @12.5p.a. and Rs.2,00,000 is to be
raised by own fund.

METHOD OF PRODUCTION:

There are two kinds of production which are as follows:

A.SCREEN PRINTING: Screen printing (sometimes called silk screening, or

serigraphy) is a fantastic artistic technique which is especially useful for printing onto
material. The process is easy, versatile and relatively cheap.

With a screen & Squeegee:

1. Design the print. Think of something interesting and draw it on to a piece of

paper. Keep it simple at first. Geometrical shapes and circles in an uneven
pattern are easiest and never cliché.
2. Use a craft knife to cut out all the coloured parts of the design. Keep the
surrounding blank paper in tact. We have now made our stencil.
Unfortunately, if it rips, we’ll probably need to start over. Exercise care and
precision. Make sure our stencil fits appropriately on our shirt. If it doesn’t,
we’ll have to resize or otherwise adjust it.
3. Put your stencil on top of your material (paper or t-shirt) and the screen on
top of the stencil. Place the stencil so to mesh is directly on top (the two
should be touching) and the handles are facing up. If there is space between
the edges of our stencil and the edges our screen, put masking tape on the
underside. We don’t want paint leaking where it shouldn’t leak. If you use the
taping method, make sure not to tape the stencil to the mesh! Otherwise the
stencil might move around when you’re squeegee-ing it.
4. Design out some paint. Make a line at the top of the screen (the part furthest
away from you). You don’t want paint on top of the stencil at the moment. Try
to spoon out as much paint as you think would cover the stencil. It’s a little
difficult to use more than one colour with this method. If you do try it, know
that at some point or other, the colour will mix. If you’re okay with that, go for
it!
5. Use the squeegee to spread the paint over the mesh. Try to do it with one
downwards movement ---or the least number of strokes possible. This makes
it look as smooth and professional as can be. Always make vertical strokes. If
you make both horizontal and vertical strokes, the paint will clump and be
harder to dry and finish.
6. Lift everything up off your material. Be careful if you drag it at all, the paint
may smear. It’s best to do it layer, lifting up and then off. Leave to dry. The
longer, the better.
If we printed onto clothing, then once it is dry you need to put a sheet opf
greasing or tracing paper over you design and iron it. This seals it, making it
wearable and washable.
B.HEAT TRANSFER:
Heat transfer printing is a cost effective printing method with outstanding
durability. It is used for low quantity production runs with a short lead time.
Graphics printed on a heat transfer printer are outdoor durable foe 3-5 years
and even longer with the application of an over-laminate.
When an image is sent to the Gerber Edge heat transfer printer, the print heat
transfers the image to the desired material by applying heat and pressure
onto a coloured foil. Since there are no liquid inks involved, there is no messy
clean up after printing. The artwork transferred via computer using composer
to the printer, so on films and screens are needed. Once an image is printed,
the material can be fed onto a Gerber H515 plotter that has the ability to cut
the image to virtually any shape; offering customers the look ofa die cut part
at a fraction of the cost.

Materials for the best heat transfer printer are limited to 15’’ rolls so this
method is best suited for small to medium size parts at small to medium
quantities. A variety of substrates are available for use with the printer
including Lexan, polyester and vinyl.

Heat Transfer Printing Services are highly durable as is or longer with over
laminate quick turnaround parts can be cut to a shape after printing for a die
cut look. Substrates include: Lexan, polyester and vinyl.
MACINERIES:
The various required machinery @fixed cost estimated as follows:

Items Quantity Value Amount

 Computer 2 35,000 70,000
 Laser Printer 3 6,000 18,00
 Inkjet Printer 2 3,000 60,000
 Curing Machine 2 1,00,000 2,00,000
 Silkscreen machine 3 55,000 1,65,000
 Heat Transfer 4 20,000 80,000
Machine - - 60,000
 Transportation Cost - - 33,000
 Installation Cost 10,000
 Direct Labour Cost 30,000
 Other Expenses
Total 6,72,000

HEAT PRESSURE MACHINE

 SILK SCREEN PRINTING MACHINE

T-SHIRT PRINTING MACHINE

COLOUR PRINTING MACHINE

RAW MATERIAL:
The raw materials used in the process of printing are:
a) T-shirt: The most important material is t-shirt without it the production cannot be
done.
b) Inks: The inks are further classified base on their uses which are as follows
 Plastisol inks
  Somkote (Developed inks)
c) Other materials are:
 Tracing paper
 Decoating
 Reducer
 Nova dense plus

It is estimated that the value of the above raw materials used for the production
within a month is Rs.13,000 per month.

METHOD OF SALES:

There is no such process in the sales of the product. Due to the small market
structure the risk is very high as compare to the other business. The production is
done in accordance with the order we get. Therefore, it is very difficult to estimate
the sales and the value of production varies from time to time. The average
production or sales done by the firm within a month is 600 units (Approximately).

MARKET DEMAND:

The market demand in t-shirt printing business is very difficult to know the exact
demand. The demand varies every time as the sales demand upon the order of the
customer. The supply depends upon the demand of the customers therefore, there is
no gap between the demand and supply.

The demand for t-shirt printing boom during various occasion and demand falls
normally during normal days. So the demand is not able to be predicted or
estimated.

LOCATION OF THE FIRM:

The firm is located at Chanmari, Aizawl. The firm consist of two rooms which is
rented at the rate of Rs.6,000 respectively for per month. The first room is where the
reception and the products are kept and the second room is where the machine are
located and the actual production is made.
LABOUR:
The firm employs persons who have the ability to do the works. Such workers are
discussed below:

WORKERS NO.OF SALARY TOTAL

WORKERS
Receptionist 1 8,000 8,000

Computer operator 1 14,000 14,000

Silk screen printing 2 @ 370 9,250 18,500

Operator/worker

Heat press worker 1 @ 300 7,500 7,500

GRAND 48,8000
TOTAL=

ADVANTAGES AND DISADVANTAGES:

ADVANTAGES-

There are many advantages that our firm has to compete with the
other printing business. The advantages are as follows:
 a) HIGH QUALITY PRINTING- The product of the firm are of the best quality
and therefore it has superiority over its competitors.
b) DURABILITY- Because of the high printing quality, the printing done quality
by our firm has create a printed products that have a very durable graphics.
c) LOW RATES- The rates of our products are very cheap and affordable by
every class groups. But because it is cheap it does not mean that the product
is of low quality instead it is the best of the quality.

d) CUSTOMER CARE- We have a good customer care services and due to it, its
attracts more customers.
e) VERSATILITY- By the printing machines it does not mean that only t-shirt
can be printed but can also print many others objects like banner, cups,
posters etc…
f) STRONG MANAGEMENT- Strong management of the firm helps the
business to reach its potential and strengthen the business activities.
g) NEW TECHNOLOGY- The latest technology is used in the printing therefore
it is one of the advantages of the firm.
h) EMERGING MARKETS- Due to the growing economy and technology the
market expands and therefore there is more business opportunities.

DISADVANTAGES:

a) MATURE MARKETS- Due to the mature markets to attracts the customers

there is a need for huge expense and therefore it is difficult and costly.
b) HUGE CAPITAL INVESTMENTS-There is a need for huge investment to start
the business due to this to get the breakeven sales it requires a long period of
time.
c) LOW PROFIT- The profit as compare to other business is very low due to
high rates of cost of production for a single product.
d)MACHINE DEFECTIVE- As the machinery used for printing are all high tech
machine and can be easily defective, there is a great chance for delay of the
works.
e) DEMAND VARIATIONS-There is a time where there large market demand
occurs and follows by less demand. The demand is not constant so it is very
difficult to predict the profit for the firm.
FINANCIAL ANALYSIS:
Project Cost
Items Amount
Fixed Expenses
Machinery
Computer 70,000
Laser printer 18,000
Inkjet printer 6,000
Curing machine 2,00,000
Silkscreen machine 1,65,00
Heat transfer machine 80,000
Direct charges
Transportation cost 60,000
Installation charges 33,000
Direct labour cost 10,000
Other expenses 30,000
Total 6,72,000
Recurring Expenses
Raw material 13,000
Salaries and Wages
Receptionist 8,000
Computer operator 14,000
Silk screen printing operator 18,500
Heat press worker 75,000
House rent 12,000
Electricity charges 1,200
Bank installation 19,000
Depreciation (8% of 672000for a month) 4,480
Miscellaneous expenses 13,500
Total 1,11,180
Grand Total 7,83,180
CAPITAL ACCOUNT:

Capital a/c
Dr Cr

Particulars amount Particulars Amount

To fixed expenses 6,72,000 By Bank loans 7,00,000
To recurring 1,08,080 By personal 1,00,000
expenses contribution
To reserve 19,920
Total 8,00,000 Total 8,00,000

PROFITABILITY:

Profit/loss a/c

Dr Cr
Particulars Amount Particulars Amount
To expenses 1,11,180 By sales 1,50,000
To profit (for a 38,820
month)
1,50,000 1,50,000
 CALCULATION OF BREAK EVEN POINT:

1.Contribution =Fixed cost + Profit (for 12 month)

=6,72,2000 + 38,820 x 12
=Rs.11,37,840

2.Contribution per units= Contribution/Sales per unit

= 11,37,840 / 600x12(Approx)
= 158.03

3.PV Ratio (For a year) = Contribution / Sales

= Fixed Cost + Profit (12 months) / Sales (12
months)
= 11,37,840 / 18,00,000

4.Break-Even Point(In Sales) = Fixed Cost / PV Ratio

= 6,72,000 / 0.632
= Rs. 10,63, 291 or Rs. 10,63,290
FUTURE PLAN:

The business is planned to expand in the future by the following ways:

 Employing more workers.

 Expanding the business areas by opening new office or shop.

 Exporting the products to other villages or districts.

 Use the latest technology and machines as far as possible.

 Increasing the speed of production.

 Versatility i.e. to print different T-shirts, banners, and even cups.

SERVICE TO THE SOCIETY:

1. Generates employment opportunities.

2. Provides quality printings of shirts and banners with cheap rates.

3. Helps in the development of the society.

4. Check the outflow of money towards other States.

CONCLUSION:

According to the survey of the project, T-shirts printing in Mizoram is considered to

be technically feasible and economically viable as the risk is not high as compared to
other business. It does not require a large amount of capital to set up the firm. Also,
it generates employment for the educated youth. So, it is possible for those who
have interest in this kind of business. Thus, setting up of the project is deemed
projectable and thus generates employment for the society.