project (cost structure)

8/2/2019 Project (Cost Structure)

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INTRODUCTION

Cost

The word cost is used very often in our day-to-day affairs.

American Institute of Certified Public Accountants defined cost as: Cost is the

amount, measured in money, of cash expended or other property transferred,

capital stock issued, services performed, or liability incurred, in consideration of

goods or services received or to be received.

COSTING

Costing refers to the procedure for measuring cost. It is the technique of

measurement and accumulation of cost of different activities, products, processes

or services.

The term costing has been defined by the CIMA as The technique and process

of ascertaining cost. In short, costing is the technique consists of a set of rules

and principles for ascertaining cost.

Costing is referred to as classifying, recording and appropriate allocation of

expenditure for the determination of the cost of the products or services.

COST ACCOUNTING

The Institute of Cost and Works Accountants, U.K. defines Cost Accounting

as the application of costing and cost accounting principles, methods and

techniques to the science, art and practice of cost control and ascertainment of

profitability. It includes the presentation of information derived there form for

the purpose of managerial decision- making.


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The CIMA has defined Cost Accounting as: The process of accounting for cost

from the point at which expenditure is incurred or committed to the

establishment of its ultimate relationship with cost centre and cost units.

COST ACCOUNTANCY

Cost Accountancy is the application of costing and cost accounting

principles, methods and techniques to the science, art and practice of cost control

and the ascertainment of profitability.

It includes the presentation of information derived thereform for the purpose of

managerial decision-making.

COST ACCOUNTANT

Cost Accountant is a specialist, who studies and analyses the cost recordings and

informs the management of the problems of the business, if any. He is a good

guide and offers his best services. He is mainly concerned with preparation of

budgets, estimates, setting of standards ect. He also makes a detailed analysis of

variances, providing information for cost reduction and cost control and cost-

volume-relationship.

OBJECTIVES OF COSTING

The main purpose/objective of costing are:

1. To determine cost with a view to fixing selling prices.2. To ascertain the cost of each product, process or operation as well as total

cost.

3. To determine the profitable and unprofitable products with a view toimproving the profitability.


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4. To provide a reliable basis upon which quotation or tenders may besubmitted.

5. To provide invaluable information for the purpose of comparison.6. To facilitate in detecting and preventing the waste, leakages and

inefficiencies.

7. To enable the business to ascertain cost of each specific unit of output andthe extent of which each element of expenditure contributes to each cost.

8. To assist management in various policy-making, such as, make or buy,introduction of a new product, utilization of idle capacity, expansion of

existing capacity, replacement of plant etc.

INSTALLATION OF COSTING SYSTEM

For introducing a sound costing system one should ensure that:

1. The technical side of the business is carefully studied to design a suitablecosting system.

2. The system to be adopted must satisfy the need of the need of the businessand unduly elaborate system is avoided.

3. It is helpful in planning the future and controlling the present.4. The system is simple and easy to operate.5. Standard printed forms, having numbers, are used for control purpose.6. The necessary data can be collected regularly and promptly.7. The results are shown under two sets (viz., cost and financial accounting)

are so correlated that reconciliation between the two can be done easily.

8. The cost accountant must receive full cooperation from the technical staffsand have such a power to access easily to all factory records as and when

required.

DIFFICULTIES IN INTRODUCING A COSTING SYSTEM

To introduce a sound costing system the cost accountant may have to

face certain practical difficulties which are as follows:


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1. Due to lack of proper education and cooperation the top-management maytreat it as duplication of work.

2. Due to ignorance and suspicion, the existing accounting staff may feel thatthey would lose their importance. Hence they may resist the introduction

of the new system.

3. The selected system of costing may not be suitable for the business.4. The cost of installation and operating a costing system may, sometimes, be

so high that only a large organization can afford them.

5. Due to shortage of trained staff, cost classification, cost analysis, costcontrol and cost reduction may not be handled efficiently.

TO OVERCOME THE ABOVE MENTIONED DIFFICULTIES, THE

FOLLOWING MEASURES SHOULD BE ADOPTED:

1. The related existing staff should be trained properly2. The proposed costing system should be simple and practical.3. The employees and the top management should be convinced to the

benefits derived from the costing system.

4. The existing staff as well as management should realize the utilityand importance of a sound costing system.

5. Finally the installation and operating cost of the system should notsupersede its value to the management.

ESSENTIAL OF A GOOD COSTING SYSTEM

The main characteristic are:

1. Simplicity: It must be simple, flexible and adaptable to the changingconditions. And it must be easily understandable to the personnel. The

information provided must be in the proper order, in right time and to the

right person so as to be utilized fully.


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2. Flexibility and Adaptability: The costing system must be flexible toaccommodate the changing condition and circumstances. The expansion,

contraction or changes must be adopted in the existing system with

minimum changes.

3. Economy: The cost system must suit the finance available. The expendituremust be less than the benefits derived from the system adopted.

4. Comparability: The management must be able to make comparison of thefacts and figures, figures of that concerns, or other department of the same

concern.

5. Suitability of the firms: before accepting the cost system, the naturerequirements, size, condition of the business etc., must be carefully

considered. The system must be capable to prompt and accurate reporting

to different levels of management according to their requirements.

6. Minimum charge of existing one: When introducing a costing system, if maycause minimum disturbance to the existing set up of the business.

7. Uniformity of Forms: Forms of different colours can be used to distinguishthem. Forms should contain instructions to fill, to use and for disposal.

8. Less Clerical Work: Printed forms will involve less labour to fill in, as theworkers may be a little educated. They must not like to spend much time in

filling the forms.9. Efficient Material Control and Wage System: There must be a proper

procedure for recording the time spent on different jobs, by workers for the

payment of wages. A systematic method of wage system will help in the

control of labour cost. Since the cost of material cost forms a great

proportion of total cost, there must be an efficient system of stores control.

10.A Sound Plan: There must be proper and sound plan to collect, to allocateand to apportion overhead expenses on each job or on each product in

order to find out the cost accurately.11.Reconciliations: The system of costing and financial accounting must be

facilitated to reconcile in the easiest manner.

12.Overall Efficiency of Cost Accountant: The work of the cost accountantunder a good system of costing must be clearly defined as to his duties and

responsibilities to the firm are very essential.


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NEED FOR COST ACCOUNTING (ADVANTAGES/IMPORTANCE)

The importance of cost accounting is:

1. The cost accounting is very much useful in preparing estimates of new workunder various working conditions.

2. A well-established costing system reveals unprofitable situation with theircauses.

3. Thus, it will help to control waste of material, labour and overhead cost,thereby reducing the cost of production.

4. All the expenses are classified according to functions, elements andvariability. These types of classifications will reveal the controllable and

non-controllable portion of overheads.5. It not only assists to estimate the cost of a product but also helps to

determine the reasonable cost of that product through standard costing.

6. Cost data helps to reconcile the periodical results with those shown byfinancial records.

7. It helps to reveal operating efficiency or inefficiency in order to take rightaction at the right time.

8. Profit planning and price fixing becomes easier.9. It helps the management for taking important decisions such as product

mix, capacity utilization etc.

10.It helps to prepare financial statements in more details.11.Market research and value analysis together with cost reduction

programme leads to economy.

12.It provides data to government for price fixation, price control, wage levelfixation, payment of dividends, tariff protection and settlement of disputes.

13. Cost and responsibility centres may be fixed in order to locate theresponsible persons or the centres.

14.Installation of uniform costing enables management to make inter-firmcomparisons.

15.It helps in the preparation of financial statements, as cost of inventoriescan be easily obtained from cost records.


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OBJECTIVES OF COST ACCOUNTING

The main objectives or purpose are as follows:

1. Ascertainment of cost.2. Fixation of selling price.3. Cost Control.4. Matching cost with revenue.5. Special cost studies and investigations.6. Preparation of Financial Statements, Profit and Loss Account, Balance

Sheet.

LIMITATION OF COST ACCOUNTING

The limitations of cost accounting are:

1. Like any other accounting system, it is not an exact science but an art whichhas developed through theories and practices.

2. Cost accounting is based on some preestimations.3. No one cost is suitable for all purpose.4. Because of different assumptions, the cost presented by any two cost

accountants will generally vary.

5. A cost accountant does not necessarily provide the true cost of a product,as they incorporate a large number of conventions, assumptions etc.

6. Cost accounting provides information for taking decisions, but it does notgive the exact solution to the problem.


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METHODS AND TECHNIQUES OF COST ACCOUNTING

The various methods and techniques of cost accounting are used to

ascertain cost. They are designed to suit the needs of individual conditions. The

most significant techniques of costing are:

1. Historical or Absorption costing.2. Standard costing.3. Marginal costing.4. Uniform costing.

The various major methods generally used are:

1.

Job costing.2. Process costing.3. Contract costing.4. Batch costing.5. Multiple costing.6. Single output or unit costing.7. Operation costing.8. Departmental costing.

THEY ARE:

1.JOB COSTING:It is defined by ICMA London as, that form of specific order costing

which applies where work is undertaken to customers special

requirements. It means and applies to an industry which produces a

definite article against individual order from customers. Job costing is of a

shortage duration than contract costing.

2. PROCESS COSTING:It applies to industries where production is carried on through different

stages (processes) before becoming a finished product. The output of each

product becomes the input of next product; i.e., finished product of one

process becomes the raw material of the subsequent process. This is


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particularly important where by-product arise or wastage occurs at any

stage. Finished products are obtained at the end of each process. It is

necessary to ascertain the cost of each process and the cost unit of each

process. Each process has an account to which all expenditure is charged.

The process cost per unit in different processes is added to find the total

cost per unit.

For example, take the sugar manufacture; the first stage is crushing the

cane; the next stage is boiling juice into gur; the next stage is the

conversion of gur into unrefined sugar and the final stage is the refining

into white sugar that we get in the market.

3.BATCH COSTING:

A batch may represent a number of small orders passed in batches

through the factory. The unit of cost is a batch or group of identical products.

ICMA defines as that form of specific order costing, which applies where similar

articles are manufactured in batches either for sale or for use within the

undertaking. In most cases, the costing is similar to job costing.

4.CONTRACT COSTING:The method of contract costing is applied where the job is big and

longer duration. For each individual contract, separate accounts have to be

kept. Basically, this type of costing is similar to job costing, but takes longer

time. It is also known as Terminal costing. Each contract is given a number

for identification. It applies to a concern like constructional works, roads,

bridges, buildings etc.

5.MULTIPLE COSTING:It means combination of two or more of the above methods. This

system of costing is adopted in manufacturing concerns where a variety of

parts are produced separately and later assembled into a final product. The


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total cost consists of the cost of all the parts which go to make a final

product. It is also known as composite costing.

6.SINGLE OUTPUT OR UNIT COSTING:Under this method production is continuous and units are identical.

Producing a single article or a few articles, choosing the cost unit depends

upon the nature of the product. By preparing a cost sheet, the cost per unit

is arrived at by dividing the total cost by the total number of units

produced. This method is suitable to industries producing pencils,

cigarettes, dairy products, brick works, mines, steel works etc.

7.OPERATION COSTING:This method is used where there is a mass production and processes

are repetitive in nature, and there is a detailed application of processes costing.

The procedure of costing is broadly the same as per process costing, except that

cost unit is an operation instead of a process. Then each manufacturing process

can be distinguished as a separate operation. Operation costing is confined to

every minute operation of each process.

8.DEPARTMENTAL COSTING:It is a method of cost finding adopted to ascertain the cost of operating

a department or a cost centre separately. Where the factory is divided into a

number of departments, this method is adopted. The total cost of each

department is found out and divided by the total units produced in that

department and this will give cost per unit. For example, departmental stores,

sellers, publishers etc.


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9.HISTORICAL COSTING:Batty says, Historical costing, the ascertaining and recording of actual

costs when, or after, they have been incurred, was one of the first stages in

the growth of the cost accountants work. It refers to the ascertainment of

costs after they have been incurred. It is also known as traditional costing.

10. STANDARD COSTING:

Standard cost is pre-determined cost. The costs are determined in

advance of production. Standard performance is set in terms of costs and actual

costs are compared with the standard. The difference between the actual cost

and the standard one is known as variations, which are recorded and causes

thereof are investigated and remedial steps are taken. This system enables

control of costs and also measuring the efficiency of operation.

11. UNIFORM COSTING:

It is not a distinctive form of costing, but the cost system is designed by

trade associations followed by several undertakings. This system enables inter-

firm comparisons.

12. MARGINAL COSTING:

This system of costing differentiates between fixed costs and variable

costs. Under this system, fixed costs are not treated as product costs. The cost is

thus the aggregate of direct material, direct wages, direct expenses and variable

overhead. This type of costing is useful in tak8ing important decisions- price fixing

during competition times, make or buy decisions, product mix etc. It is also known

as variable for direct costing.


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THE DIAGRAMMATICAL REPRESENTATION OF THE ABOVE

METHODS AND TECHNIQUES IS:

COST DATA

METHODSTECHNIQUES

Budgetary

Costing

Uniform

Costing

Marginal

Costing

Standard

Costing

Historical

Costing

Contract

Costing

Batch

Costing

Multiple

Costing

Process

Costing

ob Costing Farm Cost

Single

Costing

Operation

Costing

Service

Costing


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COST CENTRE

Cost centre may be defined as the smallest part of operation or area of

responsibility for which cost are collected. It is a location, person or item of

equipment (or group of these) for which cost may be ascertained and used for

cost control.

A Cost Centre is defined as an area, machine, or person to whom direct and

indirect costs are allocated.

A distinctly identifiable department, division, or unit of an organization whose

managers are responsible for all its associated costs and for ensuring adherence

to its budgets. Also called cost pool or expense centre.

A cost centre is part of an organization that does not produce direct profit and

adds to the cost of running a company. Examples of cost centres include research

and development departments, marketing departments, help desks and customer

service/contact centres.

Cost Centre is a code created by a Company for its internal Departments (ex: Sales

Dept, Purchasing Dept, Marketing Dept, Finance Dept) to debit expenses

according to the User Dept.

Cost centre shows the expenses incurred by user dept for the financial period and

helps in Checking of Costs.

Cost centre may be of four types they are:

1. Personal cost centre: it consist of a person or group of persons upon whomresponsibilities are assigned.

2. Impersonal cost centre: it consists of a location or item of equipment or agroup of these.


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3. Operation cost centre: It consists of machine and/ or persons carrying outsimilar operations. e.g., machine and people engaged in welding, turning,

machinery etc.

4. Process cost centre: It consists of a specific process or a continuoussequence of operation. Thus cost accumulated by each of these categories

of department is the production or a service which can be considered as a

cost centre.

COST CONTROL

Cost Control is defined as the guidance and regulation by executive action, of

cost of operating an undertaking. Cost Control plays at the discretion of the

management, who wish to maintain the cost within a specified limit. It is

exercised through numerous techniques, some of which are standard costing,

Budgetary Control, Inventory Control, Quality Control etc. It aims to improve

performance or efficiency to achieve the target.

Cost Control can be ensured through or involves:

1. Setting up standards for expenses and production.2. Finding out differences of actual against standards.3. Analysing the differences (variance) with reasons.4. Taking up corrective measure to eliminate variations.

COST UNIT

Cost Unit refers to the unit or quantity of product, service or time units (or

combination of these) in relation to which cost may be expressed or ascertained.

It is a device used for the purpose of breaking up or separating cost into smaller

subdivisions attributable to products or services. For instance we may determine


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cost per tonne of coal, per kilo-watt hour of power, rate per machine hour, or per

tonne-kilometer of a transport service etc.

COST REDUCTION

Cost reduction is concerned with reducing costs. It is concerned with reduction

programme which is a continuous process; it strives to achieve permanent

reduction, starts where cost control ends. Cost can be reduced on account of

savings in cost.

The advantages are:

1. Reasonable price for the customers.2. Continued employment for the workers.3. Increase in productivity.4. Expected return on capital.5. Prosperity of the industry.6. Economic use of resources.7. Increased credit worthiness.

COST AUDIT

Cost is the verification of cost accounts and a check on the adherence to the cost

accounting plan.

CONVERSION COST:

It refers to the cost of changing or converting the direct materials into partly

or fully finished products or from one stage or production to the next, in

conversion cost, the cost of raw materials is left out. As such, conversion cost is

the sum of direct wages, direct and overhead expenses of converting the raw

materials into finished products.


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PRODUCTION COST:

The cost of the sequence of operations which begins with the supplying of

materials, labour and service and end with primary packing of the product is

known as production cost.

OPPOURTUNITY COST:

By opportunity cost we mean the expected return on benefit forgone in

rejecting one course of action for another. When rejecting one course of action,

the rejected alternative becomes the opportunity cost for the accepted. For

example, if the fixed deposit is drawn and invested in the industry, the

opportunity cost, i.e., the interest on fixed deposit is the opportunity cost.

REPLACEMENT COST:

It is the cost of replacing the material or asset in current market. For

example, if a material A was originally purchased at Rs. 100 per kilogram and if

the same material A is now purchased at Rs. 130 per kilogram, the replacement

cost is Rs. 130.

SUNK COST:

A cost which has incurred or sunk in the past and is not relevant to the

particular decision-making is the sunk cost or sunk loss. It may be variable or fixed

or both. It is only historical cost and such irrelevant for decision-making.


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DISTINCTION BETWEEN COST CONTROL AND COST REDUCTION

1. It aims at maintaining the cost inaccordance with standard costs.

It aims at reducing the cost.

2. It seeks to attain the lowestpossible cost under existing

condition.

It brings profits by challenging standard

through research.

3. The function is static. The function is dynamic.4. Emphasis is on the past and

present.

Emphasis is on the present and future.

5. It is preventive function. It is corrective function.

COST SHEET:

All expenses relating to product are extracted from financial accounts and

analysed under expanse heads in the form of statement. This tabulated statement

is called cost sheet.

Bigg defines, The expenditure which has been incurred upon the production for a

period is extracted from the financial books and the stores records, and set out in

the memorandum or a statement. If this statement is confined to the disclosure

of the cost of the units produced during the period, it is termed a cost sheet.

Cost sheet is a document which provides for the assembly of the detailed cost of a

cost centre or cost unit. Cost sheet is the statement showing details of the total

cost of a job, operation or order.


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PURPOSE OF COST SHEET:

1. It gives the break up figures of the total cost under different elements.2. It gives total cost as well as cost per unit.3. It facilitates comparisons.4. It helps in preparation of cost estimates (for tenders, quotations).5. It helps in fixing the selling price.6. It facilitates cost control by disclosing the inefficiencies, by comparing

with the previous years figures.

PRIME COST:

Prime cost of any product comprises of all direct costs, viz., direct material,

direct labour and direct expenses, specially attributable to a job. Prime cost is also

known flat cost or first cost or direct cost.

WORKS COST:

Works cost represents the total of all items of expenses incurred in the

manufacturing of an article, viz., direct material, direct labour, direct expenses

and factory expenses. In short, it is described as prime cost plus works on cost. It

is also called factory cost or cost of manufacture.

COST OF PRODUCTION:

It means and represents the factory cost plus administration expenses; i.e.,

prime cost plus administrative expenses=cost of production. It is also known as

office cost.

TOTAL COST:

It means the sum of all items of expenditure incurred in producing, manufacturing

and selling distribution. It comprises of cost of production plus selling and

distribution expenses. Prime cost and work cost and administrative cost+selling

and distribution expenses=total cost (final cost).


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COST STRUCTURE:

The expenses that a firm must take into account when manufacturing a

product or providing a service. Types of cost structures include transaction costs,

sunk costs, marginal costs and fixed costs.

Cost structures are simply the identification of how costs associated with the

production of a good or services are distributed throughout the process. While

some think of a cost structure as referring only to the finances utilized in the

production process, a true cost structure will also take into consideration the use

of all types of resources along the way. This can include costs such as labor and

utilities, as well as back end costs like sales and marketing expenses.

When attempting to create a reasonable picture of the cost structure associated

with the production of any type of good or service, the first step is to understand

each individual step that occurs. This begins with the development of the idea for

the product, the acquisition of raw materials, and the creation of production

facilities that are used to create the end product. At the same time, a cost

structure will address all labor costs associated with each step. This will include

not only the expense of wages and salaries, but also ancillary benefits offered toemployees, such as vacation, retirement, and health benefits. Essentially, any

expense that is incurred to ensure all the necessary components for production

are in place will be part of the cost structure.


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decals with gold and platinum for hotel industry.

Once you send us artwork, we shall respond immediately with sample within 6-7

days. We prefer the artwork in Photoshop, illustrator and jepg with minimum

resolution of 300dpi for line tone and 600 dpi for line work. If special fonts areused do send us a copy. MULDER (INDIA) PRIVATE LIMITED

INTRODUCTION

This report deals with the proposal of mulder (India) private limited (mulder) to

establish a manufacturing facility for the production of ceramic transfer, Textile

transfer and autographic transfers at arohalli industrial area in Bangalore District.

The transfers are the medium used to decorate Ceramic, Crockery, Textile and

Vehicles. When these transfers who have special paper base stuck to objects and

heat treated, the design get embossed on the object.

With the rapid urbanization and economic boom, the demand for vehicles is

growing at a phenomenal pace. The sophisticated manufacturing technology and

the high production standard required by the automobile manufactures have

restricted the number of Indian manufacturers in the present market scenario. At

present only 3 major players are catering the market requirements in India.

In Textile division, Mulder India is only manufacturer in the country printing

Textile labels in large scale by automatic cylinder printing machines. Mulder India

is major supplier to OEMs such as Page Industries (Jockey), Lux Industries (LUX),

Rupa and Company Limited (RUPA) etc. The demand for textile labels are

increasing day by day, so that Mulder is planning to increase production capacity

in double.

Mulder was originally established in 1994 as a joint venture with Mulder Holland

BV the pioneers in the field of decal printing. Mulder Holland had 45 percent

shareholdings in the JV. In 2000, Mulder Holland wound up its business in Holland

and Mulder India become 100% India Company. Mulder has been associated with

3M India Limited a multinational giant in the field of autographic decals since


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2003. Part of the requirements of 3M India Limited has been outsourced from

Mulder (India) and Mulder was able to match the standards of production.

Mulder (India) Private Limited has been established by a group of professionals

from the field of engineering and finance. Three members from the group andchartered accountant and two are engineers with management backgrounds.

Among the group organizations are;

Sansera Engineering Private Limited (Sansera). Singhvi, Dev and Unni, Chartered Accountants (SDU). Ceramic Designs (CD).

The project is considered as an extension of the present facilities of Mulder (India)

and will be financed through internal accruals of Mulder and the existing

arrangements with the Bankers.

PROFILE:

Mulder India was setup in 1994 as a joint venture with Mulder Holland also in

collaboration with K H Bailey, UK. To maintain the quality and workmanship that

Mulder is known world wide. We have set up a "State of Art" manufacturing

facility at Bangalore India. Now Mulder India is Independent entity that conforms

to European standards but have benefit of the prices from Asian Countries.

The technical collaboration has provided Mulder India with European production

methods and commitment to quality and timely deliveries. Our abilities have

being tested over number of years by various companies worldwide who have

outsourced large amount of their requirement with us.

Mulder India is a true testimony of the coming together of technology and

commitments, to produce world class quality and reliability at very competitive

prices. It is this advantage that has led to more and more customers all over the

world sourcing their requirements from Mulder India.


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Mulder India a fully automated factory with cylinder screen printing machines.

We also have in house art and colour separation department.

Our capacity - 10 million sheets per annum.

Our sheet size is 60cm x 90cm. All raw materials used are from European

manufacturers.

Transfer/ decal manufactures for ceramic, Glass, Candle, Enamel, Metal and

Textile Industries.

TEXTILE DIVISION:

In 2007, we started a JV with technic graphic, UK to make textile decals. From last

2 years we are on our own. We have completed setup to produce textile decals by

screen and litho.

We import all raw materials from reputed manufacturers. We can also produce

PVC free prints in screen and litho. We at present supply to major customers in

India and abroad.

Tagless labels. Labels for innerwear. Gillters. Puff. Foil. Flock. Prints for Foot wear.

Application for water slide decals:


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Basic tools required to apply decals are water bowl, rubber squeeze and soft

cloth

Fill the bowl with clean water. Soak each decal section (one at a time) in the water until it starts to uncurl

and slightly relaxes. Do not allow decals to soak for long period.

Remove water and allow to rest for a few moment and you will notice thatthe decal will slide around the backing paper when gently rubbed.

Make sure the ware is clean, any direct or grease can affect the fired result. Pick up the decal with the backing paper and slide the decal from the paper

on the ware. Do not apply upside down. Position the decal in the correct

location and hold one edge with a finger and using the squeeze remove all

water and air bubbles from under the decal.

Wipe carefully with clean cloth or paper towel to remove surface water. Make final check for positioning, air bubbles and water etc. When the decal

has been on the ware for a few minutes it cannot be moved.

Allow to dry for 4-8 hours before firing. Poor application or lack of attention to detail can result in after firing

defects.

SPECIALS AND CONTROLS

Special Printing for Glass, Ceramic Tiles, Steel and Enamul ware.

Other than our open stock we also print special and control of your own

requirements. We can create designs from our collection or your own choice. We

have a fully equipped design center to create patterns to suit individual customer

needs and supply proofs within the shortest lead time. We ensure that we are

able to maintain high quality and standard for which Mulder is known.

We make decals of different temperature to suit customer requirements from

180 Degree to 1200 Degree. A special mention of our lifetime decals for Hotel


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ware, these decals can be fired upto 1200 Degree on Ceramic table ware. We are

specialized to make inglaze

project (cost structure)

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