Technical Audit - A Thoroughfare of System Perfection Shankar Bakhsh Srivastava

It is not a fault finding Audit. When any Institution / Industry / Enterprise are launched, the situations, circumstances and conditions are different. With the passage of time all these situations, circumstances and conditions are altered. In the starting of any unit, certain practices are stared which are economical at that time but after the some periods, the same practice becomes uneconomical and a burden on the employer. The burning example of this fact is that at the starting of Grasim Nagada (a chemical factory), a system was formed that every employee will be given some liters of milk free of cost when he will come on duty. Since at the starting time the TOTAL OPERATION was on a small scale but after the passage of time the capacity was enhanced to a manifold extent, the number of employees has also increased to a manifold extent. The new plant chemical division has also opened side by side. Now all the employees are demanding for milk and multi millions are expended as the cost of milk. Similarly, for cement plants, earlier the wet process manufacturing was feasible but due to technological development the feasibility of wet process cement units became outdated. Это и многое другое вы найдете в книге Technical Audit - A Thoroughfare of System Perfection (Shankar Bakhsh Srivastava)