The project entitled is Production and Consumption Process. In this project the process of Finished Leather manufacturing from raw state to finished stage are regulated systematically. By this method the manufacturing time will be as per the schedule. Each and every stage can be tracked at any time. Once order received the raw materials required are estimated by the production manager then the manager submits the indent. Dying chemical process is a sequence of operation done to change the raw state leather to wet blue state. Then the wet blue leather is forwarded to the finished leather division here also the chemical process involved. In both the finishing & dyeing process machinery operations also involved. In this company for some of the work the leather is sending out to job work unit. To maintain this properly we need to maintain the IN / OUT Job work transactions to tally the stock. Finally the cost sheet is done by collecting the amount spent by the company for Dyeing Chemicals, Dyeing Machinery Operation, Finishing Chemicals, Finishing Machinery Operations and other expenses involved while manufacturing. This helps to find exact profit and loss of the trade.