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Cement industry in one of the most advanced industries in the country. It makes an important contribution to the development of factory based industries, to the construction industry and even to the development of agriculture. From modest beginning in 1914 when the first cement plant was commissioned with production of low tones a year, the Indian cement industry has come a long way with in term of technology up gradation, quality improvement and production capacity. Today India in second largest producer of cement after china with around 131 Large plants belonging to 52 companies having a installed capacity of 166 million tones the industry is plans to create an additional 100 million tones of capacity in next 3-5 years equivalent to the capacity additional made in the last 20 year.However, the cement factories are clustered in a few Locations depending on the availability of raw materials, namely coal and limestone, as both are bulky items that make transportation difficult and uneconomical.

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Dr. A. Sengottaiyan, presently working as Assistant Professor and Head, Kaamadhenu Arts and Science College, Sathyamangalam. The area of Interesting in the filed of Accounting and Finance and having more than 8 years of Experience in Teaching.He has published more than 50 papers in various journals and has also guided 4 Ph.D and 30 M.Phil scholars.

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