The cultivation of tobacco in the sun in stick of the central and eastern zone, as well as the new chosen ones created in these areas in tobacco development do not have an updated methodology for the treatment of the new varieties and the technological changes that they have caused both in the agricultural phase as pre-industrial.
This work is made 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 at which point it becomes a finished product for our company (the third).
We also refer to a series of models that are basic when it comes to reporting the movement of physical units from the collection of tobacco to the finished product, models that flow dynamically taking into account that by linking this process of benefit of tobacco 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 the Moja, this transfers to the Despale, this to the Selection and to the Emburre, the
Selection to the Emburre and the emburre to the Enterceo which is the cost center of the finished product where after fumigation the finished product is ready for sale.
Development
Overview of the production process and characteristics of the production models that record the tobacco processing activity 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 Cabaiguán Various Crops by the Tobacco Collection and Benefit Company, which was as follows:
- Produce, collect, benefit and wholesale unmanufactured tobacco, in national currency for sale to the Empresa Comercializadora de Tabaco en Rama. Produce and commercialize in a wholesale and retail way in national currency seeds, tobacco positions, substrates and biological media for tobacco producers (Basic Units of Cooperative Production, Cooperatives of Agricultural Production, Credit and Services, as well as individual producers) and others system entities. Produce and wholesale, in national currency, seeds and forest stakes, forest products (cujes and round wood) for tobacco producers (Basic Units of Cooperative Production, Cooperatives of Agricultural Production, Credit and Services as well as individual producers) and other entities of the system.Wholesale to tobacco 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, means and inputs for the agricultural production of tobacco and pre-industry. Produce and wholesale in national currency, agricultural products (Viands, vegetables, grains, pork and sheep) intended to feed the workers of the system and commercialize the surpluses in the State Agricultural Market and wholesale to other entities inside 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 housing for system workers 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. Provide transportation services in national currency for the assurance of tobacco activity and other needs of tobacco producers (Basic Units of Cooperative Production, Cooperatives of Agricultural Production of Credits and Services and individual producers). Provide cargo transportation services by automobile to the Ministry of Agriculture system in both currencies. To third parties in national currency in returns,having the obligation to always go to the Cargo Agency of municipalities and provinces complying 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 to ensure the activity and other needs of tobacco producers (Basic Units of Cooperative Production, Credit and Service Cooperatives, Agricultural Production, as well as producers Individuals and other entities of the system Provide repair and maintenance services to automotive, agricultural and irrigation equipment to entities of the Ministry of Agriculture system and to 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 of tobacco-related activities to agricultural tobacco producers (Basic Units of Cooperative Production, Cooperatives of Agricultural Production, credit and service and individual producers) and other entities of the system in national currency. Provide canteen and cafeteria service to system workers in national currency.Provide recreation service to the workers of the system in national currency in the already existing facilities that the company has.
Company structure
• A Company Office.
• 5 UEB of Benefit.
• A Despalillo.
• 10 Support Units.
Organizational structure
Brief description of the technological process
Gathering
The process of tobacco benefit 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 one, the company, the province, the country will handle., for later commercialization.
For this, a base commission is created composed 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 commission at the company level that supervises the work carried out by said commission, as well as mediate in the nonconformities of the purchase to guarantee that the law is fulfilled in a fair way.
Mooring and Release
The mooring and the loosening of the black sun tobacco stick, a check is made that the leaves and the 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 ariques de yagua. Usually each cuje is a matul. These activities are of great importance and are only achieved with quality when the producers carry them into account not to tie with excess moisture, that is, when it is tied with morning softness or when the relative humidity allows the tobacco to be loosened. They should not be carried out with high levels of 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 inwards and the stick outwards to facilitate ventilation and the structure of the pylon. Once selected, they are separated by cuts: Free standing, Main and capping. The pylons will reach a height of up to two meters and a length according to the capacity of the premises, with the aim of avoiding excessive compaction of the tobacco. They are also made on pallets of cujes, separated from the ground and lined with yaguas or guano. When finished, the basin is covered with yaguas to regulate the exchange of humidity and temperature. If the temperature exceeds 42 oC, it should be turned to cool it and prevent the tobacco from being affected by excess 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 humidity, which helps it to continue its process in the later stages of the benefit.
The process of cost of benefit of tobacco begins with the purchase or collection of tobacco, for which the officials designated by the company for this activity appear at the farm of the producer accompanied by a brigade of stevedores, once there they proceed to Weigh the tobacco, recording this in an official model known as the Weighing Sheet, in which the amount of matules that are placed in each weighing and the corresponding weight for that quantity of matules is noted, this process is carried out separately, first It is made for the main tobacco and then for the coating or vice versa, once all the tobacco has been weighed, 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 capadura are those that are taken as the basis for the purchase.
To fix the purchase, the Sol con Palo Price Fixation model is used, also known as the Payment Mandate, where the total of quintals to buy separated by principal and capadura is placed here, the percentage established for the classes is applied to these totals that make up the price, then the price law is searched for the one established for this percentage, then the quintals that make up the price are multiplied by the price set for them and the result is the amount of the purchase in principal and cap, the sum of these two values gives the total amount of the purchase.
The quality and the seriousness with which the purchase is made plays a very important role because the payment made for the raw material must be in accordance with its quality, 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 curing 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 at the end of the afternoon, never It will take place between 11:00 am and 4:00 pm. During the transfer, 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 done 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 the fragments of these that are detached during their handling.
The tobacco will be unloaded at any time, only when the transport can enter the warehouse, to prevent the sun's rays and air currents from directly affecting the tobacco.
The Inventory Movement model is used to transport the tobacco to the selected or different warehouses. (Invoice or Drive) the data for the preparation of these models are taken from the Payment Mandate by which the receipt of the purchase is made, this model requires a series of data to be filled out 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 specific referrals of the product, the purchase is reflected in gross quintals of principal and cap, the price that was paid and the total amount of the purchase. 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, it is received, using this same model (Inventory Movement. Invoice or Drive), in case the original Receipt Report model does not exist.
Once the product received has been verified and inspected, using a model for each Invoice or similar document received.
This model is also used to inform Accounting, at the end of each work shift, the products pending detailed reception by the warehouse, in which case a provisional Reception Report is issued, which is replaced when the detailed reception of the products, both being identified with cross references.
Accounting has to check the coincidence of the balance in physical units in existence, of the SC-2-13 Submayor of Inventory of each product, after the entry corresponding to the Reception Report, with the physical units in existence noted by the warehouse in this document.
Once the reception is made, it begins to lag behind, a process that is carried out to separate them by their corresponding classes, which can be, for example, for the Main (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 only the physical units of products in storage appear, by registering the movement of inputs, outputs and stocks in them, constituting the total of the cards, the control of 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 in the open, it is kept in a protected place close to it. This card has the same information printed on the front and back, allowing it to be used on both sides and must be operated in ink or ink pen. The cards in zero and those fully filled in must be kept in the warehouse for later 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 main must be equal to the total of quintals received in the warehouse or there may be a minimal difference that would then be the reduction of the lag, this procedure is also applied for the capping.
Once the tobacco has been received, the movement is made on the Submayor de Inventario card, to control the inventory in the warehouse, of the products purchased or produced, in physical units and value, by registering the movement of entries, exits and balance in existence thereof.
It is used for Accounting and constitutes the Submajor of the balances of the different accounts, subaccounts and inventory analysis.
The value of each product purchased will include the purchase price and the expenses to the warehouse where they are located (tariffs, transportation, etc.).
There must be a correspondence in physical units between the stock of this Submajor and those of the SC-2-14 card holder - Stowage Card, from the warehouse.
Finished products, both for commercialization and for input, as well as 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 principal and another for the capping, and another that summarizes the total of the principal plus capping, the movement of the inputs is carried out by the reception already made, the movement of the outputs is It takes for the payment report of the wetters, which is provided by the production manager, which in turn has to coincide with the data that is entered in the Tobacco Movement in Palo model, in the corresponding box transferred to the wet, which also has to coincide with the data that is put in the Wet model in the box that says more wet, in these mentioned models the data has to coincide in the first in physical units and value and in the second 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 Palo Tobacco Movement model, all movements received by the raw material are reflected by the production department, both in physical units and in values for the period (one month). This model serves as the counterpart of the inventory sub-wholesale, so it has to be the same value that is counted for any movement of the raw material in both models.
The data that is reflected in this model in the box transferred to the wet in physical units and value, is the annotation of the quantity and amount with which the tobacco benefit process begins, which in turn we place in the model Wet, in the wetter box, but in this one it is only in physical units.
Storage and formation of pylons.
The storage of the Free standing, Main and Capadura cuts must be carried out depending on the conditions of the warehouse and its capacity (transit or definitive). If it is transit, the pylons are separated by cuts and fumigated; if it is final, they are pre-selected or lagged by classes. Once the tobacco matules have been preselected, these to make the pylon are placed on wooden ballets or barrels of cujes covered with yagua loins. When the matules are near the doors of the warehouses, they should always be placed with the branches inwards when the tongas end in corridors and their preparation will be semicircular.
The last row of matules is placed only with the branch outward so that when it is fumigated the blanket is not broken. Once this operation is finished, the branch must be placed back inwards.
Preselection (Lag)
The collected tobacco must be preselected as soon as possible. Pre-selection is not mandatory in those transit warehouses.
The lag consists of classifying the 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 matules with each other, which they will inspect at a glance or open them if necessary by the leaves, as well as not abruptly pull the matules when the distance is greater than two meters from the floor. Once classified, they will be located in the corresponding pylon according to the oriented selection criteria. During this operation, leaves or fragments are almost always detached that must be periodically swept with dry brooms and collected in burlap cloth bags or other container. This sting 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.
Raw material fumigation
The objective of this operation is to eliminate all types of plague, both the stocked tobacco strung and stick and this will begin as soon as the pylons are finished.
Stripped and wet or moistened
Moisturizing aims to incorporate the necessary moisture into the tobacco to be able to benefit it and is carried out in the following way:
- The matules are extracted from the pylon in order by litters, tying it by the arique, counting and weighing them to deduct them from the pylon stowage card. It is placed on wheelbarrows for transfer to the wetting area. In this area the matules are detached without dislodging the arique. The loosening must be done with a little pressure on the sides of the matul. Moistening by immersion is done 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 that is going to be used for this. purpose. Then it is inverted until the water begins to flow out of the tip of the branch. Tobacco should not be soaked with dirty or contaminated water, rain or high chlorine content.The tobacco should be placed on wooden barrels or similar material at a height of 10 cm from the floor. Weigh the dry raw material first 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 in the Wetted. Once the tobacco has been drained, it is possible, depending on the conditions of each center before taking it to the rest perch:
- Keep for 2 to 4 hours in the air, with the stick down on the floor. Keep the sticks down in the airing area on the floor for an hour and, later, hang them on the racks by the ariques with the branch down for 3 to 6 hours.
Repose
The wetter 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 to the outside and the branch tail with tail and at a maximum height of 2 m, on a platform wooden at a height of 10 cm. ground. Subsequently, the coat hanger is covered with burlap and polyethylene fabric covers. In the event that the cover used allows moisture transfer with a dry environment, it must be kept damp during the rest time, spraying water with sponges or humidifier (backpack). The outlet humidity must be between 20 and 24%.
The MOJA model shows the movement of the raw material in physical units and in gross quintals, this model sometimes reflects class changes that are reported by the production manager, 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 plague affects the tobacco and depending on the degree of infection that 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.
The physical units of the waste are placed in the box of Stick Loss that appears in this model, which is given by a percentage established by the stick test that is carried out when the benefit begins, that is, a quintal of tobacco is dispatched and Later, the stick and tobacco are weighed separately and the percentage of stick is the one that is applied to calculate the loss of tobacco in this process.
Ariques conditioning
This operation prepares the necessary arches for the mooring of sheaves and plates in the stripping and the open selection, the seated operator will take the band or arique, he will trim the useless ends, will join them and cut through the center 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 strips will be dry shredded and the width of the arique will also be determined by visual inspection. Packages will be tied to the center with a defective arique. Afterwards, the packets of ariques are immersed in a container with water and shaken several times, thus moistened, they are arranged 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 made in physical units, the inputs 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, which according to the established consumption rules six yaguas are used for the making of each third, that is, for the export thirds, two yaguas of 1st, two yaguas of 2nd, and two yaguas of 4th (for the 4 loins that the third carries), and for the thirds of national consumption, two yaguas of 3rd A, two yaguas of 3rd B, and two yaguas of 4th (for the 4 loins that the third carries).
There is also the consumption of 4th grade yaguas in tobacco donkeys, which depends on their length and height.
Shoot
It consists of separating the leaves from the stem without suffering breakage or deterioration.
Stripping is done as follows:
- The matul is weighed with weights no greater than 9.2 Kg. The dispatcher receives the matules from the weigher, places them on the table, removes the arique, takes the dumbbell by the stem with one hand, so that the leaves are in the position that they were on the plant, while with the other hand, it detaches the leaves, always preventing them from breaking. The leaves are placed on a yagua back, to one side of the operator, until the sheaf is completed, with a weight between 1 and 1.5 lb., he ties them with a strip of ariques and places them next to his work station. In the case of closed selection stripping (two-hand sorting with the leaves closed) the leaves are separated into two classes according to their orientation, an action that allows better use and cleaning of the tobacco. In the mooring of the sheaves,the leaves should be well headed. In the Main and Capadura cut, the tie is made approximately 4 cm. petiole (head) of the leaf, thus forming sheaves of ½ lb. to favor the fermentation process. In addition, this operation avoids the formation of blocks or packages during the detachment and placement of the sheets in the sheaf within the third or bale. Only those HC2CC or Afdo sheaves will be tied to the center. of the capadura cut that due to its small size does not allow mooring as established. Sheaves are checked in the classroom by the inspectors and through a visual inspection they are accepted or not. If they are not accepted, he returns them to the dispatcher and he fixes them according to the defect they present.thus forming sheaves of ½ lb. to favor the fermentation process. In addition, this operation avoids the formation of blocks or packages during the detachment and placement of the sheets in the sheaf within the third or bale. Only those HC2CC or Afdo sheaves will be tied to the center. of the capadura cut that due to its small size does not allow mooring as established. Sheaves are checked in the classroom by the inspectors and through a visual inspection they are accepted or not. If they are not accepted, he returns them to the dispatcher and he fixes them according to the defect they present.thus forming sheaves of ½ lb. to favor the fermentation process. In addition, this operation avoids the formation of blocks or packages during the detachment and placement of the sheets in the sheaf within the third or bale. Only those HC2CC or Afdo sheaves will be tied to the center. of the capadura cut that due to its small size does not allow mooring as established. Sheaves are checked in the classroom by the inspectors and through a visual inspection they are accepted or not. If they are not accepted, he returns them to the dispatcher and he fixes them according to the defect they present.of the capping cut that due to its small size does not allow mooring as established. Sheaves are checked in the classroom by the inspectors and through a visual inspection they are accepted or not. If they are not accepted, he returns them to the dispatcher and he fixes them according to the defect they present.of the capping cut that due to its small size does not allow mooring as established. Sheaves are checked in the classroom by the inspectors and through a visual inspection they are accepted or not. If they are not accepted, he returns them to the dispatcher and he fixes them according to the defect they present.
Loving
This consists of temporarily packaging the tobacco of the packaging classes of those chosen 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 Inventory Summary of Products in Process. Fermentation Centers. (EAB-5). Also known as Process or Emburre. Class changes only if they are informed by the head of production, but it must be taken into account for reasons of better use of the raw material, as long as the tobacco has the required quality it is dispatched to two or more hands, which causes the class changes, that is, for example:
100 quintals of HPS tobacco (Main Selection Sheet) were received from the process or previous cost center (Moja) when it was cleared into 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, since when the finished product is marketed, it is the one with the best price and therefore the most useful.
Open selection (capping). 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 closed selection, this class can also be used with the aim, provided that it is oriented, to obtain Volados and Secos destined for destemming for the twisted tobacco industry.
The weigher gives the selector (diverter) a polyethylene bag lined with burlap cloth with the tobacco task, which should weigh approximately 10 lb.; Then he will open the leaves, one by one, with the scissors 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 should not exceed a height of 7 + - 1cm. Then it is tied and depending on the class, it is located next to the selector's job.
The tasks will be delivered by the selector to the reviewer in two sections; the classes obtained without ironing (HB) are tied in the same way as in the stripping with the established parameters and specifications. The lag-bound classes (gross coat, HPIP) are tied just under half the length of the plate to the petiole. The classes that are decorated (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 cleared from the process or previous cost center (Despale) is received, that is, the data that appears in the Despale model in the box that It says transferred to selection, which in this one 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 aside or pressed tobacco.
In general, class changes do not originate in this process, but they can occur and are reflected only if they are 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 emburre
The fermentation of dark tobacco is the continuation of the maturation and curing, where the transformation of chemical compounds into aromatic substances occurs, which affects the quality of the organoleptic properties, necessary to meet market demands.
Review for packaging
The reviewer 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, it extracts (punctures) the leaves that in its 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 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 sting on the screen, moves it with his hands so that all the waste falls under it; Afterwards, it agilely extracts loose vein pieces, leaves and foreign bodies until it is clean, and places it in chimes or boxes for its fermentation process. It is not allowed to crush the sting as they must be pieces of leaves.
The loose leaves are bundled and incorporated into the production process.
The Model Summary of Inventory of Products in Process. Fermentation Centers. (EAB-5), provides us with information on the entire movement of tobacco 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, the tobacco undergoes a fermentation process for a period of 30 to 45 days in which, once the tobacco donkey has been made, a lance thermometer is placed to measure the temperature, which first rises to approximately 60 degrees Celsius. If this temperature is exceeded, the donkey must be turned in order to handle the tobacco and transfer it to the last process or cost center. Wait until the temperature does not exceed 40 degrees Celsius, a requirement for the fermentation necessary for curing.
In this fermentation process, tobacco sometimes receives transformations in its color, texture, and quality, which causes class changes, which are treated as in the previous cost centers.
In general, 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 carried out by tobacco classes, but at the same time a subtotal for main and another for coating is found.
The reduction that is established for this process is 2%, and is generally given by the humidity with which the tobacco is received to be carried to the donkey.
Also from this process or cost center it is transferred to the next one, but in this process it is already done in physical units and in value to the model Summary of inventories of finished products.
Packing
Conditioning of the yagua and materials
This activity consists of preparing and conditioning the materials necessary to carry out the packing, meeting the following requirements:
- In the preparation, the kinds of yagua are ordered (1st, 2nd, 3rd A, 3rd B and 4th) that are going to be conditioned taking into account the production that is going to be packed. Once the packages of yaguas, loose yaguas and loins have been prepared (with the established measurements), they are submerged in the pond for 10 minutes (maximum); they are removed and placed in an upright position to 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 airing area, open one next to the other for ventilation, when they reach the required flexibility they are taken to the perch or rest area, they are located one on top of the other horizontally and cover with a damp blanket,Once the conditioning of the yaguas is concluded, the pond is emptied to avoid contamination. The tapillas, unlike the yaguas and loins, are normally worked dry and are extracted from the strips of the clean yagua, with light colors, without stains or affectations due to rotting or breakage. To make the third, the cord (200-3) is used. These threads are called: threads, loops 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 Cord Inventory model for Process and Selected Plants offers detailed information on the movement of this input during the month. The movements that are reflected here of this input, are the entries that are obtained through the transfers received from the supply warehouse or from other centers, and the exits through the consumption voucher that the finishing manager prepares according to the consumption standard established for this input, which establishes 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:
Ø The preparation of the third begins to assemble the box, for this the thread is placed between the vertical beams that are part of its mold. The conditioned yaguas without the presence of living water are placed in the box, starting with the bottom two and the inserter on them makes the cleaning and bleeding cut to each one. Next, the two sides and the two spines that are fixed in the upper part of the box with clips on the vertical beams are placed and the heads are slightly bent outwards to the sides to place the wooden covers of the box, exerting pressure On top of 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, weighed, classified, smoothed and soft. The packing sheaves are cut the arique, which must be free of leaves and are placed in baskets or tanks enabled for this purpose. The tobacco is placed in the shelled box (consists of opening the sheaves with both hands and with the fingers undo the blocks that may remain) by layers, 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 tobacco is packed in sheaves, they are placed complete within the third without removing the tie from the head.Once the tobacco has been placed inside the box, the cap is placed and the third is closed (pressing the tobacco, and later to head it, fillet it, iron it and pass the ropes; in this way it is ready to be marking).
In the Model Summary of Inventory of Finished Products. (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 decline that occurs in sales of finished production is not reflected, because if it is reflected, the model would be out of square, 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 client's request.
Oreo of the third
Once the third is finished, it is placed in a dry place, in order to give it the corresponding vires for drying the yagua.
The thirds will be placed on 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 turn cycle is maintained every two days, taking into account the humidity of the water and the relative humidity, the number of vires depends on the total drying of the third yagua, while the flash time is
60 + - 12 h.
Storage
The product will be stored in clean and dry places, conveniently protected from sunlight and excessive air currents, on wooden platforms, as well as the established distances and the legislation to carry out this activity.
Formation 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 pallet, differentiated by classes in the same chosen and by chosen when it comes to the warehouse. The height of the stowage, depends on the commercial destination (cigar store, export or national consumption, destemming, etc.), it must be four thirds for export tobacco and six for that for national consumption.
When tobacco is stowed at a maximum of four thirds of height, the castle will be made rectangular, if it is stowed more than four thirds, the castle must be in the shape of a pyramid, and a row will be reduced from the second layer of thirds, up to the established height. This allows the castle not to open and the tobacco in the thirds does not compact. Once the stowage is completed, 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, the need to provide technical information on the tobacco benefit process has been demonstrated for a better understanding of the cost process of the same, since the productive and accounting activities 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 Cost of Tobacco Benefit in the RIR Cabaiguán Zonal Unit. E. 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: Institute of Tobacco Research. Grupo Empresarial del Tabaco, 2004. Editorial Agrinfor. p 6-37.
