The cultivation of tobacco in the sun in the central and eastern zone, as well as the new ones created in these developing tobacco areas do not have an updated methodology for the treatment of new varieties and the technological changes that these have caused both in the agricultural as well as pre-industrial phase.
The present work is done with the intention of proposing a way of practical knowledge from the point of view of the production process, offering the reader a brief overview of the different moments that the technological process of tobacco goes through, from its collection to the moment when it becomes a finished product for our company (the third).
We also refer to a series of models that are basic when reporting the movement of physical units from the collection of tobacco to the finished product, these models that flow dynamically taking into account that when linking this process of benefit With the accounting activity, we are in the presence of a cost-per-process system where the physical units are transferred from one process to the other, in this case it would be starting the process through La Moja, it transfers to Despale, the latter to the Selection and to Emburre, the
Selection at Emburre and Emburre at Enterceo which is the cost center of the finished product where, after fumigation, the finished product is ready for sale.
DEVELOPING
Overview of the production process and characteristics of the production models that record the activity of Tobacco Processing in the RIR Cabaiguán Zonal Unit.
General characteristics of the Company.
The company classifies in sector 01, branch 05, sub-branch 14.
The business object approved for the company covered by Resolution No. 841 dated January 28, 2005 of the Ministry of Economy and Planning where it is modified, of the then Tobacco Company and Various Crops Cabaiguán by Company of Collection and Benefit of Tobacco, which was as follows:
- Produce, collect, benefit and commercialize branch tobacco, in national currency, for sale to the Rama Tobacco Marketing Company.Produce and commercialize, wholesale and retail, in national currency, seeds, tobacco postures, substrates and biological means. for tobacco producers (Basic Production Units Cooperatives, Agricultural Production Cooperatives, Credit and Services Cooperatives, as well as individual producers) and other entities of the system. Produce and market wholesale, in national currency, forest seeds and stands, products forest (cujes and roundwood) for tobacco producers (Basic Units of Cooperative Production, Cooperatives of Agricultural Production, Credit and Services Production as well as individual producers) and other entities of the system.Wholesale marketing for tobacco producers (Basic Units of Cooperative Production, Agricultural Production Cooperatives, Credit and Services Cooperatives, as well as individual producers) and other entities of the system in national currency, means and inputs for agricultural production of tobacco and the pre-industry. Produce and commercialize wholesale in national currency, agricultural products (Meats, vegetables, grains, pork and sheep) destined to feed the workers of the system and commercialize the surpluses in the State and Wholesale Agricultural Market. to other entities within and outside the system in national currency and destined for tourism in freely convertible currency. Execute repairs,as well as the maintenance and construction of minor works and houses for workers of the system and agricultural producers (Basic Units of Cooperative Production, Cooperatives of Agricultural Production, Credit and Services as well as individual Producers) and other entities of the system in national currency. Transportation services in national currency to ensure tobacco activity and other needs of tobacco producers (Basic Units of Cooperative Production, Agricultural Production and Credit Cooperatives and Services and individual producers). Provide cargo transportation services by motorway. to the Ministry of Agriculture system in both currencies. To third parties in national currency on returns,having the obligation to always go to the Cargo Agency of municipalities and province in compliance with the regulations in force in this regard and without making new investments in this regard. Provide repair service to automotive, agricultural and irrigation equipment, in national currency for the assurance of the activity and other needs of tobacco producers (Basic Units of Cooperative Production, Credit Cooperatives and Services, Agricultural Production, as well as individual producers and other entities of the system. Provide repair and maintenance service to automotive, agricultural and risks to entities of the system of the Ministry of Agriculture and third parties, to take advantage of the capacities eventually available and without making new investments for this purpose.Provide land preparation, fumigation and other productive services in national currency to ensure the activity and other needs of agricultural tobacco producers (Basic Units of Cooperative Production, Cooperatives of Agricultural Production, credit and service as well as individual producers) and other entities of the system: Provide technical advisory services for data processing and other technical services for tobacco-related activities to agricultural tobacco producers (Basic Units of Cooperative Production, Agricultural and Livestock Production Cooperatives, and individual producers) and other entities of the system in national currency. Provide canteen and cafeteria service to workers in the system in national currency.Provide recreation service to workers of the system in national currency in the existing facilities that the company has.
Company structure
- One Business Office. 5 UEB of Benefit. One Destemmer. 10 Support Units.
Brief description of the technological process
Gathering
The tobacco beneficiation process begins with the collection or purchase of the raw material, for this a collection estimate is made which is what allows us to know the total volume of tobacco that the chosen company, the company, the province, the country will handle, for later commercialization.
For this, a base commission is created consisting of the buyer or benefit specialist of the chosen one, the supervisor and the president of the productive organizations (CCS, CPA, UBPC, UBP) and another company-level commission that supervises the work carried out. by said commission, as well as mediating the nonconformities of the purchase to guarantee that the law is complied with fairly.
Mooring and Release
The mooring and unhooking of the black tobacco on the stick are carried out once the leaves and stick are dry, at that precise moment the mooring is carried out, this is done by tying the dumbbells or meshes deposited in the cujes, with bands of yagua ariques. Usually each cuje is a matul. These activities are of great importance and are only achieved with quality when producers carry them out taking into account not tying with excess humidity, that is, when they are tied with softness in the morning or when the relative humidity allows the tobacco to be removed. They should not be carried out with high levels of environmental humidity caused by storms or other meteorological phenomena.
Pylon
The pylon is made with the matules obtained from the mooring, they are placed in tongas that are made in layers of two, so that the branch is inward and the stick is outward to facilitate ventilation and the structure of the pylon. Once selected, they are separated by cuts: Free standing, Main and shell. The pylons will reach a height of up to two meters and a length according to the capacity of the premises, in order to avoid excessive compaction of tobacco. They are also made on pavements of cuje, separated from the ground and lined with yaguas or guano. When finished, the pylon is covered with yaguas to regulate the exchange of humidity and temperature. If the temperature exceeds 42 oC must be tacked to cool it and prevent the tobacco from being affected by excessive fermentation. This operation will be carried out as many times as necessary.
This first stage of fermentation is very important that it is not violated, since in it the tobacco matches the color and the humidity, which favors it to continue its process in the later stages of the benefit.
The process of cost benefit of tobacco, begins with the purchase or storage of tobacco, for which the officials designated by the company for this activity meet with a brigade of stevedores, once there proceed to Weigh the tobacco, recording this in an official model known as the Weighing Sheet, in which the number of meats that are placed in each weighing and the corresponding weight for that amount of meats is noted, this process is carried out separately, first it is made for the main tobacco and then for the skin or vice versa, after weighing all the tobacco, the weighing sheet is added This allows us to determine the amount of matules purchased with the weight in quintals that corresponds to these matules, and this total of quintals in principal and shell are the ones taken as the basis for the purchase.
To fix the purchase, the Sol con Palo price setting model is used , also known as the Payment Mandate, where the total of quintals to be purchased is placed here, separated by principal and shell, the percentages established for the classes are applied to these totals that make up the price, then the price law is searched for the one established for this percentage, then multiply the quintals that make up the price by the price established for them and the result is the amount of the purchase in principal and shell, the sum of these two values gives the total amount of the purchase.
The quality and seriousness with which the purchase is made plays a very important role since the payment made for the raw material must be in accordance with the quality of it, otherwise this process could lead to future losses for the benefit of the tobacco.
Transfer
The tobacco, after the fermentation stage is finished in the healing house or the producer's house, is transported in a suitable transport (lined) to the profit centers in the early hours of the morning or late afternoon, it is never It will take place between 11:00 am and 4:00 pm. During transport, the load must be preserved with green banana leaves or other plant material that fulfills the function of isolating the tobacco from the cover, which must be made of polyethylene or waxed canvas.
The download is made at the time described above; A burlap cloth blanket is placed at the back of the transport and in front of the pylon in the warehouse in order to collect the leaves and their fragments that come off during their handling.
The unloading of the tobacco will be carried out at any time, only when the transport can enter the warehouse, to avoid that the rays of the sun and the air currents directly affect the tobacco.
For the transfer of tobacco to the chosen ones or different warehouses, the Inventory Movement model is used . (Invoice or Conduct) the data for the preparation of these models are taken from the Payment Mandateby which the purchase is received, this model requires a series of data to be filled in by the person who makes the purchase, for example, identification data of the company that buys the product and the supplier, in addition to the aforementioned specific to the product, the purchase is reflected in gross quintals of principal and shell, the price paid and the total amount of the purchase. It must also be duly signed by the persons to whom it corresponds, that is, by the official of the company that makes the purchase, the producer that makes the sale, the person responsible for transporting the product, and the person who receives the product in the warehouse. Once the tobacco is received, we proceed to receive it, using this same model (Inventory movement. Invoice or Conduct), in the absence of the original receipt report model .
Once the product received has been verified and inspected, a model is used for each invoice or similar document received.
This model is also used to inform Accounting, at the end of each work shift, of the products pending detailed receipt by the warehouse, in which case a provisional Reception Report is issued, which is replaced when the detailed reception of the products, both identified with cross references.
Accounting must check the coincidence of the balance in physical units in stock, of the SC-2-13 Submajor Inventory of each product, after the entry corresponding to the Receipt Report has been noted, with the physical units in stock noted by the warehouse in this document.
Once the reception is done, it begins to lag behind, a process that is carried out to separate by their corresponding classes, which can be, for example, for the Principal (HPS, HP, HPC, HPIC), and for the Capadura (HC2, HC2F, HC2CC), from each of these classes a tobacco pylon is made, which is controlled by a Stowage Card, in which the physical units only appear, of products in stock, by recording the movement of inputs, outputs and stocks in them, making up the total of the cards, the control of the physical units of the warehouse.
Its operation is manual, being located in the place where the product is stored; or in a place close to it, where its care and handling is more feasible. When the card corresponds to a product stored outdoors, it is kept in a protected place near it. This card has the same information printed on the front and back, allowing its use on both sides and must be operated in ink or ink pen. Zero cards and fully completed cards must be kept in the warehouse for further checks. In which the data of the class is reflected, the amount of matules that make up the pylon and the quintals,the sum of the quintals of tobacco of the lagging classes as principal must be equal to the total of quintals received in the warehouse or there may be a minimum difference that would then be the decrease of the lag, this procedure also applies to the capping.
Once the tobacco is received, the movement is made on the Submayor de Inventory card, to control the stocks in the warehouse, of the products purchased or produced, in physical units and value, by registering the movement of inputs, outputs and balance in existence of the same.
It is used for Accounting and constitutes the Submajority of the balances of the different accounts, subaccounts and accounting analysis of Inventories.
The value of each product purchased will include the purchase price and expenses to the warehouse where they are located (tariffs, transportation, etc.).
There must be a correspondence in physical units, between the stock of this Submayor and that of the SC-2-14 card holder - Stowage Card, from the warehouse.
Finished products, both for marketing and input, as well as the parts and spare parts produced, are valued at the real average unit cost.
In the case of inventories whose payments correspond part in foreign currency and part in national currency, the entries, exits, balances and average prices in each of them must be controlled.
This model works in three parts, a card for the main and another for the cover, and another that summarizes the total of the main plus cover, the movement of the inputs is done by the ready-made reception, the movement of the outputs is takes for the report of payment of the mojador, that this is provided by the production manager, which in turn has to coincide with the data that is put in the Tobacco Movement in Palo model, in the box corresponding to transferred to the moja, which also has to coincide with the data that is put in the Moja modelIn the box that says wetter, in these mentioned models the data must match in the first one in physical units and value and in the second one only in physical units. This value that is recorded as output is the one that is counted as the consumption of raw material for the period (one month).
In the model Movement of Tobacco in Palo, the production department reflects all the movements that the raw material receives, both in physical units and in values for the period (one month). This model serves as a counterpart to the inventory submajor, so it must be the same value that is accounted for for any movement of the raw material in both models.
The data that is reflected in this model in the box of transferred to the moja in physical units and value, is the annotation of the amount and amount with which the process of tobacco benefit begins, which in turn we place it in the model Wet , in the wettest box, but in this one it is only in physical units.
Storage and formation of pylons.
The storage of the cuts of Free standing, Main and Capadura must be carried out depending on the conditions of the warehouse and its capacity (transit or permanent). If it is transit, the pylons are separated by cuts and fumigated; if it is definitive, they are preselected or left behind by classes. Once the tobacco matules have been preselected, these to make the pylon are placed on wooden ballet or cuje barrels covered with yagua loins. When the matules are near the doors of the warehouses, they should always be placed with the branches towards the inside when the tongas end in corridors and they will be semicircular.
The last row of matules is placed only with the branch facing out so that when the fumigation is done, the blanket will not break. After this operation, the branch should be placed back inwards.
Preselection (Lag)
The collected tobacco must be preselected as soon as possible. Pre-selection is not mandatory in transit warehouses.
The lag consists of classifying tobacco by cuts into different classes at a glance, to facilitate its subsequent benefit. The preselector will take the matules by the ariques and by litters, and will take special care not to pull the bitten mattes with each other, which he will inspect at sight or open them if necessary by the leaves, as well as not abruptly pulling the matules when the distance is more than two meters from the floor. Once classified, they will be placed on the corresponding pylon according to the selection criteria. During this operation, leaves or fragments are almost always detached and must be periodically swept with dry brooms and collected in burlap cloth bags or other packaging. This bite must be cleaned daily and the leaves it contains will go to the corresponding classes. Also,in the established models, the weight of the tobacco handled must be recorded.
Fumigation of raw material
The objective of this operation is to eliminate all types of pests, both the stitched tobacco and the stick, and it will begin as soon as the piles are finished.
Removed and wet or wet
The purpose of moisturizing is to incorporate the necessary humidity into tobacco in order to benefit it, and it is carried out as follows:
- The piles' matules are extracted in order by layers, tied by the arique, counted and weighed to be deducted from the piling stowage card, and placed in wheelbarrows to be transferred to the wetting area. In this area the matules are detached without removing the arique. The removal of the matul must be done with a little pressure on the sides of the matul. Wetting by immersion is carried out by introducing the matul through the stick in a tub with water up to the height of the arique (10 + - 2cm) for a short period of time (1 to 5 s) depending on the case to be used for this purpose. Then invert until the water begins to come out from the tip of the branch. Do not wet the tobacco with dirty or contaminated water, rain or high chlorine content.Tobacco should be placed on wooden or similar material barrels at a height of 10 cm from the floor. First weigh the raw material dry and then wet, to determine the percentage of added water, which should range between 7 and 9%.
Airing
The purpose of the oreo is to eliminate the excess water that was added to the Moisturizer. Once the tobacco is drained, you can, depending on the conditions of each center, before taking it to the resting hanger:
- Hold for 2 to 4 hours in oreo, with the stick down on the floor. Keep with the sticks down in the oreo area on the floor, for an hour, and then hang on the tendons for the ariques with the branch down for 3 to 6 hours.
Repose
The mojador will place the moistened tobacco matules in the resting area (percha or tonga), first the front row and then the rear row, always with the stick outside and the branch tail to tail and at a maximum height of 2 m, on a platform wooden at a height of 10 cm. ground. Subsequently, the hanger is covered with burlap and polyethylene cloth covers. In the event that the cover used allows moisture transfer in a dry environment, it must be kept moistened during the resting time, spraying water with sponges or a humidifier (backpack). The outlet humidity should be between 20 and 24%.
The MOJA model shows the movement of the raw material in physical units and gross quintals, this model sometimes reflects class changes that are reported by the head of production, that this happens or due to errors in tobacco lag or because it suffered changes in the pylon due to changes in temperature, low or high relative humidity, it may also be the case that a pest affects tobacco and depending on the degree of infection it causes.
In this model, a box appears with the name of transferred to the Despale model, which are the physical units that are transferred to the next process or cost center.
In the box Merma Palo appearing in this model the physical drives of the decline is due established by the test stick is made when the benefit begins, one percent are placed ie a hundredweight of snuff is despala and Subsequently, the stick and tobacco are weighed separately and the percentage of the stick is the one applied to calculate the loss of tobacco in this process.
Conditioning of ariques
This operation prepares the ariques necessary for the fastening of sheaves and plates in the warehouse and the open selection, the seated operator will take the band or arique, trim the useless ends, join them and cut in the middle in case of giving two sections; in case of giving only one, it will cut them taking advantage of the most useful part by simple visual inspection. The trimmed bands will be ripped dry and the width of the arique will also be determined by visual inspection. The packages will be tied to the center with a faulty arique. The packets of ariques are then immersed in a container with water and shaken several times, thus moistened they are placed in order to rest. In case of drying, the operation can be repeated as many times as necessary.
To reflect the movement of the yaguas, the Yaguas Inventories in Process and Selected Plants model is used, in which the different movements of the yaguas are carried out in physical units, the entries are taken from the transfers received from the warehouse or from other centers, and the consumptions arrive through the consumption voucher that is made by the finishing manager, who according to the established consumption norms uses six yaguas for the preparation of each third, that is, for export thirds, two 1st-tier yaguas, two 2nd-tier yaguas, and two 4th-tier yaguas (for the 4 loins carried by the third), and for thirds of national consumption, two 3rd-A yaguas, two 3rd-B yaguas, and two 4th-tier yaguas are used (for the 4 spines carried by the third).
The consumption of yaguas de 4ta is also given in tobacco donkeys, which is dependent on the length and height that they have.
Shoot
It consists of separating the leaves from the stem without breaking or deteriorating them.
Depalling is done as follows:
- The matul is weighed with weights of no more than 2 kg. The dispatcher receives the matules from the weigher, places them on the table, removes the stem, takes the dumbbell by the stem with one hand, so that the leaves are in the position that they were in the plant, while with the other hand, the leaves are detaching, always preventing them from breaking. The leaves are placed on a yagua loin, next to the operator, until completing the sheaf, weighing between 1 and 5 lb., he ties them with a strip of ariques and places them next to his workplace. In the case of the closed selection parcel (two-handed classification with the leaves closed), the leaves are separated into two classes according to the orientation, this action allows a better use and cleaning of the tobacco. In the sheaves mooring, the leaves must be well headed.In the Main and Cap cut, the tie is made approximately 4 cm. of the petiole (head) of the leaf, thus forming sheaves of ½ lb. to favor the fermentation process. In addition, this operation prevents the formation of blocks or packages during takeoff and placement of the sheets in the sheaf within the third or bale. Only those sheaves of HC2CC or Afdo will be tied to the center. cut shell that due to its small size does not allow the mooring as established.The sheaves are reviewed in the salon by the reviewers and by visual inspection they are accepted or not. If it is not accepted, it returns them to the dispatcher and he fixes them according to the defect they present.to favor the fermentation process. In addition, this operation prevents the formation of blocks or packages during takeoff and placement of the sheets in the sheaf within the third or bale. Only those sheaves of HC2CC or Afdo will be tied to the center. cut shell that due to its small size does not allow the mooring as established.The sheaves are reviewed in the salon by the reviewers and by visual inspection they are accepted or not. If it is not accepted, it returns them to the dispatcher and he fixes them according to the defect they present.to favor the fermentation process. In addition, this operation prevents the formation of blocks or packages during takeoff and placement of the sheets in the sheaf within the third or bale. Only those sheaves of HC2CC or Afdo will be tied to the center. cut shell that due to its small size does not allow the mooring as established.The sheaves are reviewed in the salon by the reviewers and by visual inspection they are accepted or not. If it is not accepted, it returns them to the dispatcher and he fixes them according to the defect they present.cut shell that due to its small size does not allow the mooring as established.The sheaves are reviewed in the salon by the reviewers and by visual inspection they are accepted or not. If it is not accepted, it returns them to the dispatcher and he fixes them according to the defect they present.cut shell that due to its small size does not allow the mooring as established.The sheaves are reviewed in the salon by the reviewers and by visual inspection they are accepted or not. If it is not accepted, it returns them to the dispatcher and he fixes them according to the defect they present.
Enmante
This consists of temporarily packing the tobacco from the selected kinds of packaging that do not have a fermentation area and, for this reason, they transfer it to the processing centers.
To reflect the movement of physical units in the month, the Despale model is used, which begins with the physical units received from the wetting process, the previous cost center in net quintals. In this process or cost center, two transfers are made to different processes or cost centers, one to the Selection model and the other to the Summary of Inventory of Products in Process. Fermentation Centers. (EAB-5) . Also known as Process or Emburre .The class changes only if they are informed by the production manager, but it must be taken into account for reasons of a better use of the raw material, whenever the tobacco has the required quality it is dispatched to two or more hands, which causes class changes, that is, for example:
100 quintals of tobacco HPS (Main Selection Sheet) were received from the previous process or cost center (Moja). When dispatched to several hands, the following classes were obtained: HPS –75.00 quintals, HP –20.00 quintals, HPC –3.00 quintals, HPIC –2.00 quintals.
It should also be noted that these class changes are made with the aim of recovering as many export classes as possible because when marketing the finished product, it is the one that has the best price and therefore yields the greatest utility.
Open selection (cap). HPS class
This aims to classify and group tobacco leaves into the following classes: 1st C, 1st O, 2nd, 3rd, 4th, 8th No.1, 8th, VP, VPL, HB, and sting. In the closed selection, this class can also be used with the objective, whenever it is oriented, of obtaining Steamed and Dried destined for destemming for the twisted tobacco industry.
The weigher delivers to the sorter (setter) a polyethylene bag lined with burlap cloth with the tobacco task, which must weigh approximately 10 lbs.; then it will open the leaves, one by one, with the scissor method (index and middle finger above, ring finger and thumb below), then determine the class with sight and touch, without causing mechanical damage and place in the corresponding class, ironing the leaves wide open and dotted, until the plate is formed, which must not exceed a height of 7 + - 1cm. Then it is tied and depending on the class, it is located next to the job of the coach.
The assignments will be delivered by the selector to the reviewer in two sections; The classes obtained without ironing (HB) are tied as in the warehouse with the established parameters and specifications. The lag-bound classes (rough coat, HPIP) are tied just under half the length of the plate to the petiole. The classes that are decked out (1st C, 1st O, 2nd, 3rd, 8th No 1 and 8th, depending on the client's request) or those that go directly to fermentation (4th, VP, VPL) are tied to the center of The iron.
In the Selection model all the movements of the month are reflected, in this part of the process the net tobacco sent from the previous process or cost center is received (Despale), that is, the data that appears in the Despale model in the box that says transferred to selection, that in this it is received as HPS class, but when processed it becomes different classes such as, 1st, 2nd, 3rd, 4th, 8th, HPIP, VP, VPL, which are called classes of apartadura or ironed tobacco.
In general, no class changes originate in this process, but they can occur and are reflected only if informed by the production manager.
In this process or cost center it is also transferred to the next process and the value that appears in the box transferred to process is taken.
Fermentation or imbibition
The fermentation of black tobacco is the continuation of maturation and curing, where the transformation of chemical compounds into aromatic substances occurs, which affect the quality of the organoleptic properties necessary to meet market demands.
Review for packaging
The inspector extracts the sheaves from the donkey by litters, performs a visual inspection, takes into account whether the tobacco has been processed properly and corresponds to the class; if necessary, extract (click) the leaves that, in his opinion, should not be in that sheaf. The classified sheaves are smoothed and placed in the transport boxes until reaching the established weight. The tare weight of the transport boxes must be verified, monthly, by the quality technician.
Sting cleaning
Cleaning consists of removing all foreign bodies from the bite.
The operator pours a quantity of bite into the screen, moves it with his hands so that all the waste falls under it; Thereafter, it agilely extracts the loose vein pieces, leaves and foreign bodies until it is clean, and places it in chimes or boxes for its fermentation process. Shredding the bite is not allowed as they must be pieces of leaves.
The loose leaves are decked out and incorporated into the production process.
The Summary Model of Inventory of Products in Process. Fermentation Centers. (EAB-5), provides us with information on the entire tobacco movement that enters and leaves this process.
Here all the physical units received from the previous processes are grouped, that is, those that come from the Despale model , from the box transferred to process, and from the Selection model , from the box transferred to process.
In this cost center, tobacco receives a fermentation process during a period of 30 to 45 days in which once the tobacco donkey has been made, a thermometer is placed to measure the temperature, which first rises approximately to 60 degrees Celsius. In case this temperature is exceeded, the donkey must be turned to be able to handle the tobacco and transfer it to the last process or cost center. We must wait until the temperature does not exceed 40 degrees Celsius, a requirement for the fermentation necessary for its cure.
In this fermentation process, tobacco sometimes receives transformations in its color, texture, and quality, which causes changes in classes, which are treated as in the previous cost centers.
Usually in this process or cost center there will always be an inventory, initial or final, after the fermentation process has started, until the raw material in fermentation is finished, because large volumes of production are received and they leave accumulating in donkeys for fermentation.
In this model, movements are made by type of tobacco but at the same time there is a subtotal of principal and another of shell.
The decrease that is established for this process is 2%, and is generally given by the humidity with which the tobacco is received to be taken to the donkey.
Also from this process or cost center it is transferred to the next, but in this one it is already done in physical units and in value to the summary model of inventories of finished products.
Packing
Conditioning of the yagua and the materials
This activity consists of preparing and conditioning the necessary materials to carry out the packaging, meeting the following requirements:
- In the preparation, the classes of yagua are ordered (1st, 2nd, 3rd A, 3rd B and 4th) that will be conditioned taking into account the production to be packed. Once the packages of yaguas, loose yaguas and loins have been prepared (with the established measures) they are immersed in the pond for a period of 10 minutes (maximum); they are removed and placed in a vertical position so that they can drain. The packages are opened and the yaguas are checked, separating those that do not meet the quality requirements (stained, rotten, broken, etc.). The drained and revised yaguas are located in the oreo area, open next to each other for ventilation, when they reach the required flexibility they are taken to the perch or resting area, they are placed one on top of the other horizontally and cover with a wet blanket,once the conditioning of the yaguas is finished, the pond is emptied to avoid contamination. The caps, unlike the yaguas and loins, are normally worked dry and are removed from the bands of the clean yagua, with light colors, without stains or damage by rot or breaks.To make the third, the twine (200-3) is used, these threads are called: threads, ropes and reatillas, which are cut according to the position in which they are placed in the third.which are cut according to the position in which they are placed in the third.which are cut according to the position in which they are placed in the third.
The Tobacco String Inventory model for Process and Selected Plants provides detailed information on the movement of this input during the month. The movements that are reflected here from this input are the inputs that are obtained through the transfers received from the supply warehouse or from other centers, and the outputs by the consumption voucher that the boss of finished makes according to the consumption norm established for this input, which states that it must be 13 ounces per third, which is equivalent to one roll for every 90 thirds. This input is also consumed in donkeys but on a smaller scale since it is the one used to tie the yagua with which the donkey is lined.
Enterceo
This operation consists of packing the tobacco classes after fermentation, for their conservation and commercialization.
Some of the procedures to carry out this operation are listed below:
- The preparation of the third begins by assembling the lumber box, for this the thread is placed, between the vertical beams that are part of the mold of it. the yaguas, conditioned without the presence of live water, are placed in the box, starting with the bottom two, and the intercooler above them makes the cleaning and bleeding cut for each one. Then the two sides and the two spines that are fixed to the upper part of the box with clips on the vertical beams are placed and on the sides the heads are slightly bent outwards to place the wooden covers of the box, exerting pressure. Above them, the leftovers from the ends of the head are cut from the sides and two loins are placed at the bottom of the box. The operator receives the tobacco in the transport box, heavy, classified, smoothed and smooth.The bundle is cut from the bundle sheaves, which must be free of leaves and placed in baskets or tanks enabled for this purpose. The tobacco is placed in the shelled box (it is necessary to open the bundles with both hands and with the fingers undo the blocks that may remain) by litters, always with the petiole (head) of the leaves towards the front and rear of the third, until all the tobacco contained in the transport boxes is placed. This operation is only excepted when it is done in bulk. In ironed tobacco, the plates are divided into several sections (shuffling). When the tobacco is packed in sheaves, they are placed completely inside the third without removing the tie from the head. Once the tobacco is placed inside the lump box,The tapilla is placed and the third is closed (pressing the tobacco, and then heading, filleting, ironing and passing the ropes; this way it is ready for marking).
In the Summary of Finished Products Inventory model . (EAB-6) we can appreciate the detailed information of the finished production in thirds, quintals, and value, as well as for the sale that is made of this production. Here the decrease that occurs in the sales of the finished production is not reflected, because if it were reflected, the model would be out of balance, this is reflected in the sales record, which is the one used to capture the cost of the sale.
Dialing
This allows the identification of the finished product and carries the information of the established standards or at the request of the client.
Oreo of the third
Once the third is finished, it is placed in a dry place, with the aim of giving it the corresponding tacks for drying the yagua.
The thirds will be placed on the pallet after selection, always with the marks facing up (24 h). The next day the operation is poured, they are turned with the mark down and then the cycle is maintained every two days, taking into account the humidity of the yagua and the relative humidity, the number of vires depends on the total drying of the third's water, while the air time is
60 + - 12 h.
Storage
The product will be stored in clean and dry places, conveniently protected from sunlight and excessive air flow, on wooden platforms, as well as compliance with the established distances and with the legislation to carry out this activity.
Conformation of the stowage (castle)
The preparation of the stowage and its height is an important process within the tobacco process, since its conservation and the organization of the warehouse depend on it. The thirds must be stored on pallets, differentiated by classes in the same chosen and by selected when it comes to the warehouse. The height of the stowage, depends on the commercial destination (cigarette, export or national consumption, destemming, etc.), must be four thirds for tobacco for export and six for domestic consumption.
When tobacco is stowed at a maximum height of four thirds, the castle will be made rectangular, if it is stowed more than four thirds, the castle must remain in the shape of a pyramid, and will be reduced from the second layer by one row of thirds, up to the established height. This allows the castle to not open and the tobacco in the thirds not to be compacted. After stowage, the control card is placed, which reflects the class and number of packages, as well as the date of entry and exit of the product.
CONCLUSIONS
In the development of the work it has been demonstrated the need to provide technical information on the process of benefit of tobacco for a better understanding of the process of cost of the same since the productive activity and the accounting must go hand in hand in order to achieve a better operation of the benefit and the favorable results expected from it.
BIBLIOGRAPHY
- Rodríguez Torres, Eliecer. Techniques and Procedures for the Registration, Control, Calculation and Analysis of the Benefit Cost of Tobacco in the RIR Cabaiguán Zonal Unit. Rodríguez Torres. –Sancti Spíritus, 2006.p.35-38, p. 72-80 Collective of authors. Technical Instructions for the Collection and Benefit of Black Sol Tobacco in Palo. Havana: Tobacco Research Institute. Tobacco Business Group, 2004. Editorial Agrinfor. p 6-37.
