Block - A- Identification Particulars : The file contains the Identification variables of Factory. It also contains the weighting coefficient or Multiplier - WGT.
Variables under this blocks are:
YR, DSL common in all the blocks and may be used for relation.
Other Identification variables are Scheme, State, NIC 5 digit, District and Sector.
Variables representing Number of Factories A_Itm_11, Status of factory A_Itm_12, Bonus E_Itm_10, PF, Welfare expenses, Number of various working days and Total cost of production posted from Block E. Also one variable is Share (%) of products J_Itm_13 from Block K.
Variable names are as per Record Layout where Letter represents Block followed by Itm like A_Itm1, A_Itm2 etc . In the record layout these are defined as A1, A2...and so on.
Block - B Owner's Detail : The file contains the Factory details for : YR, DSL Type of organisation, Type of ownership, Total number of units, Original value of Investment in P & M (codes), ISO Certification, Year of initial production, Accounting year (From) and (To), Months of operation (0 to 12 months), Computerised A/C system and availability of data in Computer.
Variable names are as per Record Layout where Letter represents Block followed by Itm like B_Itm1, B_Itm2 etc . In the record layout these are defined as B01, B02...and so
Block - C - fixed assets : The file contains Fixed Assets details.
Fixed assets are those, which have generally normal productive life of more than one year;
it covers all type of assets, new or used or own constructed, deployed for productions, transportation, living or recreational facilities, hospitals, schools, etc. for factory personnel;
it would include land, building, plant and machinery, transport equipment, etc.;
it includes the fixed assets of the head office allocable to the factory and also the full value of assets taken on hire-purchase basis (whether fully paid or not) excluding interest element;
it excludes intangible assets and assets solely used for post-manufacturing activities such as, sale, storage, distribution, etc.
Fields in this blocks are:
YR, DSL, Item number of the type of assets, Gross value : Opening as on, due to revaluation, actual addition, deduction & adjustment during the year and Closing as on.
Depreciation: upto year begining, provided during the year, adjustments during the year and upto year end, Net Value: opening as on, closing as on.
Variable names are as per Record Layout where Letter represents Block followed by Itm like C_Itm1, C_Itm2 etc . In the record layout these are defined as C_I1,C_I2..and so on.
Working capital represents the excess of total current assets over total current liabilities.
Working capital and loans: This is defined to include all physical inventories owned, held or controlled by the factory as on the closing day of the accounting year such as the materials, fuels and lubricants, stores, etc. that enter into products manufactured by the factory itself or supplied by the factory to others for processing. Physical working capital also includes the value of stock of materials, fuels and stores, etc. purchased expressly for re-sale, semi-finished goods and goods-in-process on account of others and goods made by the factory which are ready for sale at the end of the accounting year. However, it does not include the stock of the materials, fuels, stores, etc. supplied by others to the factory for processing. Finished goods processed by others from raw materials supplied by the factory and held by them are included and finished goods processed by the factory from raw materials supplied by others, are excluded.
Outstanding loans represent all loans, whether short-term or long-term, whether interest bearing or not, outstanding according to the books of the factory as on the closing day of accounting year.
Fields in this block are :
YR, DSL, Item serial no., Working capital : openeing (Rs.) , Closing (Rs.), Variable names are as per Record Layout where Letter represents Block followed by Itm like D_Itm1, D_Itm2 etc . In the record layout these are defined as D_I1, D_I2...and so on
Block E - Employment and Labour cost : Information collected in this block is regarding employment and labour cost.
In this block emoluments of the employees to be collected. Emoluments are defined as wages paid to all employees plus imputed value of benefits in kind, i.e., the net cost to the employers on those goods and services provided to employees free of charge or at markedly reduced cost which are clearly and primarily of benefit to the employees as consumers. It includes profit sharing, festival and other bonuses and ex-gratia payments paid at less frequent intervals (i.e. other than bonus paid more or less regularly for each period). Benefits in kind include supplies or services rendered such as housing, medical, education and recreation facilities. Personal insurance, income tax, house rent allowance, conveyance, etc. for payment by the factory also is included in the emoluments.
The variables are :
YR, DSL, Item No. represinting category of staff- male workers, female workes, workers employed through contractors, supervisory staff, unpaid family members, Mandays (Manufacturing), Mandays (non-manufacturing), Average number of persons worked, No. of mandays paid for, Wages/salaries
Variable names are as per Record Layout where Letter represents Block followed by Itm like E_Itm1, E_Itm2 etc . In the record layout these are defined as E_i1, E_i2...and so on
Block - F Other Expenses : (All the items are Expenditure incurred in Rs.)
This block includes the cost of other inputs as both the industrial and nonindustrial service rendered by others, which are paid by the factory and most of which are reflected in the ex-factory value of its production during the accounting year.
Variables in this block are:
YR, DSL, work done by others, repair & maintenance of building, Repair & maintenance of fixed assets, operating expenses, non-operating expenses, Insurance charges, Rent paid for plant & machinary and other fixed assets, Total expenses, Rent paid for buildings, Rent/Royalties, Interest paid and Purchase value of goods sold in the same condition as purchased.
Variable names are as per Record Layout where Letter represents Block followed by Itm like F_Itm1, F_Itm2 etc . In the record layout these are defined as F1, F2...and so on.
Block - G Other Outputs/Receipts (Incomes) : The file contains Other OUTPUT/RECEIPTS Detail ( All items are Receipts in Rs.) :
In this block, information on other output/receipts is to be reported.
Fields are :
YR, DSL, Income from services, variation in stock of semi-finished goods, elctricity generated and sold, Value of own construction, Net balance of goods sold as purchased, Rent received for P & m and other fixed assets, Total subsidies, Total receipts, Rent received for building, Rent/Royalties, Interest received, Value of goods sold as purchased, Variable names are as per Record Layout where Letter represents Block followed by Itm like G_Itm1, G_Itm2 etc . In the record layout these are defined as G1, G2...and so on.
Block H: indigenous input items consumed: This block covers all the goods (raw materials, components, chemicals, packing material, etc.) which entered into the production process of the factory during the accounting year.
Any material used in the production of fixed assets (including construction work) for the factory's own use should also be included. All intermediate products consumed during the year are to be excluded. Intermediate products are those, which are produced by the factory but are, subjected to further manufacture. For example, in a cotton textile mill, yarn is produced from raw cotton and the same yarn is again used for manufacture of cloth. An intermediate product may also be a final product in the same factory. For example, if the yarn produced by the factory is sold as yarn, it becomes a final product and not an intermediate product. If however, a part of the yarn produced by a factory is consumed by it for manufacture of cloth, that part of the yarn so used will be an intermediate product.
Block I:Input Items - Directly imported input items consumed
Information in this block is to be reported for all imported items consumed. The items are to be imported by the factory directly or otherwise. All imported goods irrespective of whether they are imported directly by the unit or not, should be recorded in Block I. Moreover, any imported item, irrespective of whether it is a basic item for manufacturing or not, should be recorded in Block I. Hence "consumable stores" or "packing items", if imported, should be recorded in Block I and not in Block H.
Block J: products and by-products manufactured by the unit
In this block information like quantity manufactured, quantity sold, gross sale value, excise duty, sales tax paid and other distributive expenses, per unit net sale value and ex-factory value of output will be furnished by the factory item by item. If the distributive expenses are not available product-wise, the details may be given on the basis of reasonable estimation.