The Department of Commerce, Patna Women’s College, Autonomous, organised an industrial visit on 11th March 2026 for the students of Semester VI of B.Com (Hons.) Accounting and Finance, to Sona Biscuits Limited (SOBISCO), Hajipur Industrial Area, Vaishali. The visit was designed as an integral component of experiential learning, enabling students to gain practical exposure to large-scale industrial operations and managerial practices.
During the visit, the participants were acquainted with the comprehensive production framework of the biscuit manufacturing industry, alongside its costing systems and management mechanisms. The scale of operations was found to be substantial, with an approximate daily output of 12,96,000 biscuit packets, systematically packed into nearly 9,000 boxes, each containing 144 packets. The factory was noted to operate continuously across three shifts, ensuring uninterrupted production with a considerable workforce deployed in each shift.
Insights were also gained into the packaging and logistics system, wherein secondary machinery facilitated organised packing structures, ensuring standardisation and efficiency. The factory demonstrated the application of process costing, where a normal loss of approximately 1% was considered acceptable, and any excess loss was transferred to the Profit and Loss Account, reflecting sound cost control practices.
The visit further highlighted robust internal control mechanisms, including surveillance systems, regulated employee movement, and systematic supervision, operational discipline and security.
Overall, the industrial visit was an enriching academic endeavour, providing students with valuable insights into real-world applications of process costing, production management, and internal control systems.
The initiative effectively strengthened the linkage between theoretical learning and industrial practice, thereby contributing to the holistic academic development of the students.
