Manufacturing & SC Indicators Def B'11

8/9/2019 Manufacturing & SC Indicators Def B'11

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WWBU Dairy Products

Operations Indicators Reporting GuidelinesBdg 2011

Updated by WWBU Dairy ProductsAugust 2011


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Operations Reporting Guideline B11

Table of ContentsINTRODUCTION............................................................................................................................................................................................................................................ 3

INDUSTRIAL REPORT................................................................................................................................................................................................................................. . 4

PRODUCTIO!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! "IDIC#TOR$!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! "COTRO%%#B%&CO$T$!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!'COTRO%%#B%&CO$T(#RI#C#%)$I$!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!*IDU$TRI#%IDIC#TOR$+#GITUD&IPUT,OR+#T!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 1-

LOGISTIC REPORT..................................................................................................................................................................................................................................... 12

%OGI$TICCO$T!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!1.%OGI$TICCO$T(#RI#C#%)$I$!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 1.%OGI$TIC$IDIC#TOR$+#GITUD&IPUT,OR+#T!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!1'

STAFF ALLOCATION TABLE...................................................................................................................................................................................................................... 18

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Introduction

T/e purpose of t/is docu0ent is to standardise definitions of perfor0ance indicators sub0itted by eac/ CBU to +agnitude $yste0 on a 0ont/ly basis!

In t/e Dairy a 0ont/ly Operations Reporting is 0andatory for all fully consolidated CBUs sub0itting t/e standard Group ,inancial Report in +agnitude!CBUs reporting a lig/t 2ersion of t/e Group ,inancial Report 3ne4 fully consolidated co0panies 4it/ annual C# 45o Interco 6 17 089 do notreport Operations :PIs in +agnitude; any4ay its strongly reco00ended t/at CBU starts to follo4 t/e sa0e :PIs internally!

Once t/e CBU starts to report t/e full 2ersion of ,inancial Report t/e CBU controlling s/ould contact t/e WWBU Operation Controller in order to agreeon 4/en to start t/e $upply C/ain < +anufacturing Reporting in +agnitude= its possible to delay t/is date if CBUs is not able to fulfill all t/e reportingre>uire0ents!

T/e $upply C/ain < +anufacturing +ont/ly Reporting s/ould be sub0itted in +agnitude on D?' in t/e e2ening local ti0e!

# detailed calendar is co00unicated by t/e WWBU Controlling in t/e beginning of t/e year!

Please note t/at for Industrial and %ogistics Reports in +agnitude as a general rule for e2ery indicator you 0ust report on e2ery 0ont/ t/e )TDcu0ulati2e figures fro0 @anuary 1st of t/e year eAcept CBUs consolidated after t/is date!

Operational Indicators on top of t/ose included in +agnitude are reported in t/e Operational Website called !Please contact your local +anufacturing and $upply C/ain tea0 as 4ell as WWBU Operations Tea0 for any infor0ation concerning it!

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Indutri!" R#$ort

T/e Industrial Indicators report consists of t/ree categories= production indicators and controllable costs!

ProductionT/e 0anufacturing process begins at t/e 0aterials picing and ends 4/en products are ready for sale 4/en t/ey are palletised 3note t/at palletisation isincluded in production process9! ,or t/e ,res/ Dairy Products Di2ision 0anufacturing process ends 4/en products eAit t/e cooling tunnel! T/e coldstorage roo0s are considered as part of logistics cost 3see ,actory &Apeditions line as part of 4are/ousing logistics costs9!

Production is 0easured in tons! ,actories are ased to record t/eir production according to product classification 4/et/er it is yog/urt drin c/eesedessert or ot/er products!

Indic!tor

Plant LabourHour

,actories are ased to record t/e total nu0ber of paid /ours 3eAcept /olidays ban /olydays and o2erti0e co0pensation E seeeAceptions listed belo49 regardless of t/e contract type= openFended fiAedFter0 te0porary contacts!,T& to be included are +anufacturing %abour Direct Production and O2er/eads!

Plant 4orers include= T/ose 4/o /as direct or indirect contact 4it/ products

T/ose 4/o is necessary to produce goods

T/ose 4/o perfor0s 0aintenance on production 0ac/ines

T/ose 4/o /andles 4aste 0aterials inside a plant

T/ose 4/o perfor0s 4aste treat0ent related to production 3burning crunc/ing pacaging recycling etc9

Personnel not related to 0anufacturing or direct production include t/ose in= #d0inistration procure0ent purc/asing and 0anage0ent depart0ents

General ser2ice staff 3anitor safety and security personnel9

Ware/ouse staff and >uality control tea0

A%#nc# ti 'r#(!rd"# o) t*# r#!on+ *ort or "on( t#r& i""n# &!t#rnit,-$!t#rnit, /or0in( !ccid#nt tr!inin(#tin( union r#$r##nt!tion ti $!id %, D!non# !r# inc"ud#d !"" o#rti i !"o inc"ud#d.

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T*# *our not inc"ud#d !r#+ 5o"id!,

B!n0 *o"id!, O#rti co&$#n!tion.

Please find so0e 0ore details in t/e file attac/ed=

FTE defnition.ppt

For further information, please contact WWBU anufacturing anagement !eam"

Base 100 Materialconsumption

#lso no4n as T/eoretical +ini0u0 Consu0ption 3T+C9 its t/e reference against 4/ic/ to 0easure 0anufacturing losses!I0portant to note T+C includes p/ysical and c/e0ical losses no 0anufacturing losses!%osses included are only $tars < $tripes fro0 P$ and #lu0iniu0 $/eets

Base 1-- /as to be splitted into H categories= +il

Ot/er ra4 0aterials 3ingredients etc9

Pacaging

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Contro""!%"# CotT/ese are 0onetary figures of eApenses related to production! T/e a0ounts are eApressed in t/ousands local currency and t/e n#(!ti# i(n d#not#

#6$#n# !nd $oiti# i(n d#not# $ro)it in $#ci)ic c!#3e!g! supplier refund9!

Material Losses +onetary difference bet4een actual consu0ption of 0aterials and t/e T*#or#tic!" 7ini&u& Conu&$tion3at standard cost9It /as to be split into H categories= +il %osses

Ot/er ra4 0aterials %osses 3ingredients etc9

Pacaging %osses

BOM 0 - Base100.ppt

ManufacturingLabourCost

L!%our 7!nu)!cturin(+#ny eApenses related to 0anufacturing labour suc/ as 4ages o2erti0e bonus /oliday social benefit unifor0 onFt/eFob trainingetc for t/e follo4ing staff= W/o /as direct or indirect contact 4it/ products

W/o is necessary to produce goods

DirectProductionCost

Dir#ct L!%our Production+#ny labour eApenses 34ages o2erti0e bonus /oliday social benefit unifor0 onFt/eFob training etc9 for t/e follo4ing staff= +ac/ine 0aintenance staff

$taff 4/o /andles 4aste 0aterials inside a plant

$taff 4/o perfor0s 4aste treat0ent related to production 3burning crunc/ing pacaging recycling etc!9

Utility staff

Maintenance w/o Labour= +aintenance costs of 0ac/inery and e>uip0ent lined to production 3spare parts internal and eAternal ser2ices including

labour9 as 4ell as 0aintenance and repair of t/e building and any ot/er e>uip0ent on t/e plant Consu0ables e!g! s0all tools or transportation costs of spare parts

C/e0ical products used for cleaning as part of production cycles 3CIP9

Utilities

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Cost of electricity fuel 4ater co0pressed air treat0ent of 4aste4ater and garbage fees and taAes related to utilities!

Depreciation Depreciation of 0ac/ineries and e>uip0ents used in production

Depreciation of 0ac/ineries and e>uip0ents lined to treat0ent of utilities

Depreciation of t/e building and any ot/er e>uip0ent located on t/e plant

%ongFter0 rental costs of 0ac/inery and e>uip0ent lined to production

Finised !oods Losses "industrial#,inis/ed Product %osses due to 0anufacturing >uality!

Manufacturing$%ereads

$%eread Labour Cost#ny eApenses related to o2er/ead staff labour costs suc/ as 4ages o2erti0e bonus /oliday social benefit unifor0 onFt/eFobtraining etc!

Ot*#r Cot+

Ot/er costs are all costs recorded in factory 0ainly considered as o2er/ead costs= ,actory 0anage0ent costs

General and ad0inistrati2e depart0ent

Procure0ent depart0ent costs 3if t/e depart0ent locates in t/e plant9

uality depart0ent costs

$ecurity costs including /iring of security guards

TaAes insurances

Tra2elling costs

%aboratory consu0ables

(e/icles 3co0pany car lease fuel etc!9

Teleco00unication fees supplies and 0ac/ines for t/e office

$ubcontracted ser2ices 3e!g! gardening cleaning staff transport9

Rental cost of e>uip0ents not lined to production 3e!g! p/otocopiers lifting 0ac/ines faA 0ac/ine9

Please find so0e 0ore details in t/e file attac/ed=

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Other Costs.xs

For further information, please contact WWBU anufacturing anagement !eam"

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Contro""!%"# Cot !ri!nc# An!",iT/e purpose of t/is analysis is to eAplain and identify t/e causes of 2ariation fro0 budget and pre2ious year!

P"#!# not# t*!t ! !"u# in n#(!ti# i(n d#not# #6$#n# !nd $oiti# i(n d#not# !in(.

&'ceptional&%ents

To 0ae t/e content of eac/ line of controllable cost co0parable to pre2ious year and budget!Jereby a clarification o2er t/e concept of K&Aceptional &2entsK on Controllable Costs and $upply C/ain (ariance any significanti0pact /as to be 2alidated by t/e WWBU =

Ex"eptiona E#ents$efnition.ppt

(olume T/e percentage indicates t/e le2el of 2ariability to 2olu0e of eac/ controllable cost co0ponent

1--L indicates if t/ere 4ere 'L increase in production t/e cost 4ould increases by 'L 31--L of 'L9 7-L indicates if t/ere 4ere 'L increase in production t/e cost 4ould increase only by HL 37-L of 'L9

-L 0eans t/at t/e cost is not i0pacted by any production 2olu0e increase or reduction 3fiAed cost9

T/e global percentage s/o4s t/e le2el of 2ariability of total controllable cost! T/e gi2en percentage for eac/ controllable cost lineare t/ose defined as general Budget ,leA rules and can be eAceptionally 0odified for specific cases only if agreed 4it/ t/e DairyWWBU +anufacturing +anage0ent Tea0!

)nflation Percentage in cost increase fro0 .-1- to .-11 lined to t/e econo0ic situation of t/e country!&Aa0ples 2s! F1= HL increase in labour costs due to o2erall .L increase agreed 4it/ unions plus ot/er increases

1L increase in utilities costs due to contracts negotiated 4it/ supplier co0panies 3negati2e if reduced9&Aa0ples 2s! Budget=

It s/ould reflect only t/e difference bet4een inflation included in budget and t/e actual situation! If assu0ed in B .-11 HL increase in labour costs is going to be H7L only -7L s/ould be taen into account

Depreciation%ariance

To isolate t/e 2ariation in depreciation 0ainly due to end of depreciation life and ne4 in2est0ents i0pact fro0 t/e producti2itycalculation! ItMs auto0atically calculated by difference bet4een t/e gi2en periods!

Producti%it* Calculated by difference in bot/ cases 32s! F1 and 2s! Budget9 it s/ould reflect t/e result of different action plans and proects t/at

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contribute to i0pro2e t/e factory perfor0ance!


T/e follo4ing is an &Acel te0plate pro2ided by WWBU; please fill t/e yello4 cells in order to co0pute t/e 2ariance!T/e 2alues obtained in pin cells are t/en entered in +agnitude reporting!

For&ats 'arian"esB(11.xs

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Indutri!" Indic!tor 7!(nitud# In$ut For&!tT/e reporting is sub0itted in +agnitude in 0ont/ly pacage 0anaged by Dairy WWBU= DPF#CF)R!+OTJ sc/edule DPFIDF#CF)R!+OTJ!

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R#conci"i!tion /it* AR1= Gi2ing t/at Controllable Costs is calculated based on Production (olu0es and +anufacturing Costs 3#R1 line9 calculated on$old (olu0es a cost difference 0ig/t eAist bet4een t/e t4o!T/is difference is to be reported into line #econciliation $ith A#1

T/is line /as to be filled only for Budget and &sti0ates

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Lo(itic R#$ort

,or ,res/ Dairy Products Di2ision t/e logistic process begins at t/e eAit of cooling tunnel e2en if t/e finis/ed goods are 4aiting to be s/ipped to4are/ouses or distribution centres is located inside t/e factory and 0anaged by t/e factory! T/e a0ounts are eApressed in t/ousands local currencyand t/e n#(!ti# i(n d#not# #6$#n# !nd $oiti# i(n d#not# $ro)it in $#ci)ic c!#3e!g! supplier refund9!

Lo(itic Cot

Finisedproducts losses

Related products= finis/ed products i00ediately a2ailable for sale t/at 0eet t/e definition of goods included in gross sales!Related e2ents= unsaleable products can be identified t/roug/ = p/ysical in2entories

custo0er returns of t/e goods

breado4n of cooling syste0s etcN

eApired or too s/ort s/elf life

If t/e decision to discontinue t/e sale of a product is taen by t/e 0areting depart0ent t/e unsaleable costs are recorded in+oter mar,eting costs-! Ot/er4ise t/ey are recorded as logistics costs inside t/ree different categories= +odern Trade Returns 3BuyFbacs9

ProAi0ity Returns 3BuyFbacs9

&Apired and da0aged ,P %osses

uality controls= any >uality issue on product e2en after storage in 4are/ouse 0ust be accounted as Indutri!" Lo#.

,or lost unsaleable products= full standard cost of finis/ed products

destruction costs,or unsaleable products t/at can be sold at a 0ared do4n price =

stoc depreciation c/arges

recycling costs 3unpacing resorting repacaging9

t/ese costs are reduced by any co0pensation recei2ed for t/e losses 3fro0 insurance suppliers9!

)nternalfreigtout

)nternal freigt out.Transportation costs bet4een t/e production plant and pri0ary 4are/ouse out of t/e factory for all products being produced by t/eCBU! W/en finis/ed products are i0ported fro0 ot/er CBUs 3e!g! interFco0pany9 or purc/ased fro0 any eAternal outsourced

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supplier transportation cost s/ould be considered as part of purc/asing cost and classified in Puip0ent used in 4are/ouses

+aintenance costs of 4are/ouses and e>uip0ent used in t/e 4are/ouses

Utilities and O2er/eads costs consu0ed 4it/in 4are/ouses

Ot/er directly related costs

Distributors areousing.Ware/ousing costs in2oiced by t/e distributor Per0anent and te0porary staff costs

Depreciation c/arges and renting or leasing costs of 4are/ouses and e>uip0ent used in 4are/ouses

+aintenance costs of 4are/ouses and e>uip0ent used in t/e 4are/ouses

Utilities and O2er/eads costs consu0ed 4it/in 4are/ouses

Ot/er directly related costs

Freigt tocustomers

Freigt to Customers% ,reig/t bet4een plant and custo0ers

Ware/ouse and custo0ers 3retailers distributors 4/olesalers9

,reig/t to transit ter0inals or cross doc points used to reload s0aller trucs

Per0anent and te0porary staff costs for C%(

$pare parts and 0aintenance costs

Depreciation eApenses renting or leasing costs of t/e assets related to custo0ers deli2eries

Ot/er direct related costs

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Distributors freigt cost. Transportation costs to clients in2oiced by t/e distributor

$ter

LogisticCosts

Pallets.

Purc/ase or renting costs of pallets!

Distributors oter costs.Ot/er costs in2oiced by distributors! Include order taing 0erc/andising t/at are in2oiced by distributors in t/eir total fees!

T/e su0 of all abo2e ite0s abo2e Total $upply C/ain Cost s/ould be in line 4it/ $C Cost in t/e CBUs P


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Lo(itic Cot !ri!nc# An!",iT/e purpose of t/is analysis is to eAplain and identify t/e causes of 2ariation fro0 budget and pre2ious year!

&ac/ CBU 0ust co0plete logistic cost 2ariance analysis 0ont/ly on )TD basis!P"#!# not# t*!t ! !"u# in n#(!ti# i(n d#not# #6$#n# !nd $oiti# i(n d#not# !in(.

&'ceptional&%ents &+thers*

To 0ae t/e content of eac/ line of logistic cost co0parable to pre2ious year and budget!Please refer to t/e docu0ent &Aceptional &2ents Definition attac/ed at page Q

(olume&olume*

T/e percentage indicates t/e le2el of 2ariability to 2olu0e of eac/ logistic cost co0ponent! 1--L indicates t/at if t/ere 4ere 'L increase in sales t/e cost also 4ould increase by 'L 31--L of 'L9

7-L indicates t/at if t/ere 4ere 'L increase in sales t/e cost 4ould increase by HL 37-L of 'L9

-L 0eans t/at t/e cost is not i0pacted by any sales 2olu0e increase or reduction 3fiAed cost9

T/e global percentage s/o4s t/e le2el of 2ariability of total logistic cost 3usually bet4een Q-F1--L9! T/e percentage for eac/

logistic cost line is defined by t/e CBU according 4it/ its distribution structure and t/e content being fiAed or 2ariable of eac/logistic costs co0ponent! P"#!# t!0# S!"# o"u /-o Int#rco ! ! %!i 'Dotic : E6$ort.

)nflation&Price*

Percentage in cost increase fro0 .-1- to .-11 lined to t/e econo0ic situation of t/e country

&Aa0ples 2ersus F1= HL increase in 4are/ousing costs due to o2erall .L labour increase agreed 4it/ unions plus ot/er increases

1L increase in transportation costs due to contracts negotiated 4it/ supplier co0panies 3negati2e if reduced9

&Aa0ples 2ersus Budget=It s/ould reflect only t/e difference bet4een inflation included in budget and t/e one eApected for #ctual .-11! If assu0ed in B11HL increase in 4are/ousing is going to be H7L only -7L s/ould be taen into account!

Mi' %ariance&i-*

To reflect t/e i0pact of c/anges in c/annel 0iA for eac/ line of logistic cost if any! C/anges of 0iA in sourcing plants assu0ptionsor significant c/anges in distribution ones 4eig/t s/ould also be considered!&Aa0ples=Direct deli2ery to platfor0s is typically c/eaper t/at retailer or proAi0ity distribution! W/en t/e c/annel 0iA c/anges it usuallyi0pact negati2ely or positi2ely on total logistic cost depending on t/e type of c/ange!

Producti%it*&Producti.ity*

Calculated by difference in bot/ cases 32s! F1 and 2s! Budget9 it s/ould reflect t/e result of different action plans and proects t/atcontributes to i0pro2e t/e CBU perfor0ance! T/e analysis 2ersus budget allo4s identifying eAtra producti2ity on top of t/at already

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included in t/e budget!


T/e follo4ing is an &Acel te0plate pro2ided by WWBU; fill yello4 cells to co0pute t/e 2ariance! T/e file is attac/ed at page S!

$tarting fro0 +ay .--S %ogistic (ariance is reported only inside ROP (ariance; refer to belo4 table to fill it correctly!

Lo(itic !ri!nc# ROP !ri!nc#

F &Aceptional &2ents F Ot/ers

F (olu0e F (olu0e

F Inflation F Price

F +iA C/annel F +iA

F Producti2ity F Producti2ity

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Su$$", C*!in 7ont*", R#$ortin( ; 7!(nitud# in$ut )or&!t.T/e reporting is sub0itted in +agnitude in 0ont/ly pacage 0anaged by Dairy WWBU= DPF#CF)R!+OTJ sc/edule DPF%OGF#CF)R!+OTJ!

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St!)) A""oc!tion T!%"#T/e follo4ing table su00arises t/e allocation of operational staff!

O$#r!tion D#cri$tion 7!nu)L!%our

Dir#ct

Production

7!nu)

O#r*#!d

Su$$",

C*!inReception of ra4 and pac 0aterials P/ysical control of deli2eries

Ware/ouse staff and dri2ers for transfer deli2eries

$upply of 0aterial to production line Ware/ouse0en clers truc dri2er

Reception of energy fluids and consu0ables Control of deli2eries

Ware/ousing supply of energy fluids and consu0ables

Preparation of production Weig/ing and 0iAing preparation

+anufacturing Production line staff ,ore0en 4ors/op super2isors+anufacturing 0anagers < engineers 3not dedicated to any line9

Pacaging +anual and auto0ated pacaging palletisation

Re0o2al of palletised products Truc dri2ers

,is/ed products storage Ware/ouse0en clers truc dri2er

,is/ed products distribution Ware/ouse0en clers truc dri2er

+ac/ine adust0ents Cleaning and adusting 0ade by production staff Cleaning and adusting 0ade by 0aintenance staff

uality control On process >uality controlsuality tea05 lab control

Waste treat0ent Jandling of 4aste 0aterials inside plantWaste treat0ent 3burning crunc/ing pacaging recycling etc9Jandling and treat0ent of by products

Plant cleaning +aintenance of cleaning of buildings general installations andareas not allocated to production

,actory 0anage0ent General and ad0inistrati2e depart0entProcure0ent and purc/asingPlant 0anage0ent

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Manufacturing & SC Indicators Def B'11

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Transcript of Manufacturing & SC Indicators Def B'11