SALES MANAGEMENT

“A RESEARCH REPORT ON TOYOTA PAKISTAN”

GROUP MEMBERS:

SYED AKBAR SHAH

SYEDA QURAT-UL-AIN KAZM

NOROZ BALOCH

AHSAN ZAMIR

SUPERVISED BY:

SYED HSHIM ZIA JAFFERY

PAF-KIET CITY CAMPUS KARACHI

ACKNOLEDGMENT:
We are thankful to Allah WHO gives us the strength and resources to complete this task.

We are very thankful to our course coordinator who gave us the directions to do the job.

We also want to thank and appreciate Mr. ( name ),(designation…)INDUS MOTORS

PKISTAN for the provision of data related to the project.

Table of Contents
............................................................................................................................................ 1
SALES MANAGEMENT.......................................................................................................... 1
ACKNOLEDGMENT:..............................................................................................................1
Table of Contents................................................................................................................ 2
Executive Summary............................................................................................................3
Situation Analysis:............................................................................................................... 4
History of the Company:..................................................................................................4
SWOT Analysis:................................................................................................................ 5
STRENGTHS.................................................................................................................. 5
WEAKNESSES..............................................................................................................10
OPPRTUNTIES:.............................................................................................................10
THREATS..................................................................................................................... 10
Opportunity and issue analysis.........................................................................................10
Analyzing opportunities ................................................................................................10
Objectives......................................................................................................................... 11
STRATEGIC GOALS......................................................................................................... 11
OPERATIONAL GOALS.....................................................................................................11
TACTICAL GOAL..............................................................................................................11
Problems or Issues:........................................................................................................... 12
The nature of the issues/problems.................................................................................12
The current Practices/Policies........................................................................................12
Action Programmes...........................................................................................................12
Strategies....................................................................................................................... 12
Promotional Mix Strategy............................................................................................13
Action Plan.....................................................................................................................14
Financial Projections.........................................................................................................14
Sales Forecast................................................................................................................ 14
Milestone........................................................................................................................ 20
Controls.............................................................................................................................21
Feedback Mechanism.....................................................................................................21
Control Mechanism........................................................................................................22

Executive Summary

Automobile industry is concerned with transporting vehicles which include

passenger class, trucks and computers. Following are the key players in
automobile industry in Pakistan Toyota, Suzuki, Honda, Nissan, Mitsubishi and KIA,
but the main players in this industry are Toyota, Honda and Suzuki and among
these, Toyota is the market leader. Indus Motors is a joint venture between the
House of Habib (HOH), Toyota Motor Corporation Japan and Toyota Tisushu
Corporation Japan.
The company was incorporated on December 17, 1989. It is situated at Port Bin
Qasim, Industrial Zone Karachi. Its annual capacity is 20,000 units per year,
expendable to 40,000 units per year. Its estimated project cost including total
fixed cost, is Rs. 144,340,000.
Appreciation of Japanese Yen or devaluation of Pak Rupee increases the cost of
imported material, which includes CKD kits that account for 75% of the total cost.
Tax policies of the government also affect the company. Presently the CVT rate is
6.25% and upon that, they have to pay 40% which causes an increase in the cost
of the vehicles.
In political and legal forces, poor law and order situation, especially in Karachi,
also affect the country. Political instability in the country and the government’s
inconsistent policies, for example, taxi scheme from Nawaz Sharif Government,
also produce effect on the Indus Motors. The result of the Taxi scheme is that,
3000 taxis are still present in the market, awaiting sale.
Industry Specific Deletion Target means numbers of parts and spares will be
manufactured locally through vendors. Industry Specific Deletion Target specifies
that “No Roll Back”. This policy discourages the new entrants because the new
entrants will have to start at the deletion level that already exists in the industry.
Suzuki 800CC cars are substitutes for Toyota cars. Because this car is 60%
localized, its CKD cost is 62% of total product cost.
In tools analysis I have complete explained Toyota Indus Motors, strengths,
weaknesses, opportunities and threats. Government’s inconsistent tax policies,
law and order situation and smuggling of cars are major threats to Indus Motor
Company.

Situation Analysis:
History of the Company:
Indus Motor Company (IMC) is a joint venture between the House of Habib, Toyota
Motor Corporation Japan (TMC) and Toyota Tsusho Corporation Japan (TTC) for
assembling, progressive manufacturing and marketing of Toyota vehicles in
Pakistan since July 01, 1990. IMC is engaged in sole distributorship of Toyota and
Daihatsu Motor Company Ltd. Vehicles in Pakistan through its dealership network.

The company was incorporated in Pakistan as a public limited company in

December 1989 and started commercial production in May 1993. The shares of
company are quoted on the stock exchanges of Pakistan. Toyota Motor
Corporation and Toyota Tsusho Corporation have 25 % stake in the company
equity. The majority shareholder is the House of Habib.

IMC's production facilities are located at Port Bin Qasim Industrial Zone near
Karachi in an area measuring over 105 acres.
Indus Motor Company’s plant is the only manufacturing site in the world where
both Toyota and Daihatsu brands are being manufactured.

Heavy investment was made to build its production facilities based on state of art
technologies. To ensure highest level of productivity world-renowned Toyota
Production Systems are implemented.

IMC's Product line includes 6 variants of the newly introduced Toyota Corolla,
Toyota Hilux Single Cabin 4x2 and 4 versions of Daihatsu Cuore. We also have a
wide range of imported vehicles.

VOLUME & SIZE THE PROJECT:

The aim of joint venture is progressive manufacture of Toyota vehicles and

components parts with an initial annual capacity of 20,000 units expandable to
40000 units or more to meet the requirements and quality standard of the
automotive industry for tile Twenty-first Century. A detailed deletion program
envisages a deletion of 55% (average). Deletion for the first year was 21.01%.

INVESTMENT
The project envisages a total investment of its 1412 million, including equity of
Rs. 786 million. The estimated project cost includes total fixed cost of Rs.
1,411,340,000; total equity of Rs. 983500000 and total debt of Rs. 428,840000.

SWOT Analysis:

STRENGTHS

PRODUCTION STRENGTH

Indus Motor Company production facilities are located at Port Bin Qasim Industrial
Zone near Karachi in an area measuring over 105 acres. It started of the with a
Distributor business but after acquiring
the expertise and technical skill to
convert into manufacturing and
achieved one of the biggest car
manufacturing facilities in Pakistan.
Production facility has state of the art
manufacturing equipment Such Car
Frame Assembler, Rust Protection Paint
Vicinity, Engine Assembly and
Installation, Interior Manufacturing
Facility, Interior Installation. Because of State of the art Facility of the company
has established “Born to Last” attitude.
MARKETING STRENGTH
Toyota marketing strength is there market share and customer loyalty but Toyota
is also awarded the marketing award 2006 (Annual Report, 2007) for the
customer attraction advertisements.

MARKET SHARE

Toyota enjoys 44% market share in 2006-2007 and 45% share 2007-2008 (Annual
Report, 2008) Toyota enjoys the luxury of being the market leader. Toyota
durability and after sale service ensure customer loyalty but in order to survive in
current situations it must set new standards to keep up with competition.

INCREASE IN PRODUCTLINE

IMC increased its Product line by introducing new models such as Xli, GLi, Corolla
Altis M/T,Corolla Altis A/T,2.0D,CX,CX CNG,4x2BS/Cab,2.0D Saloon, CX A/T
,HILUX,CUORE, ALTIS CRUSIETONIC . Which has caught customer’s eye? IMC also
imports Cars on the request of the customer
 PRODUCTS & PRICES:

Products Price
Altis 1.8 L M/T 1,699,000
Corolla 2.0D SALOON 1,699,000
Avanza 1.5L M/T STD 1,900,000
Hilux 4×4 S/C (LAN-03) 2,850,000
Fortuner 2.7 A/T 7,500,000
Camry 2400 CC Petrol 6,900,000
Avanza 1.5L M/T Up Sepcs 2,100,000

IMPORTED VEHICLES:

IMC is also import cars such as Camry, Hilux, Land Cruiser, Prado, and Prado
Rav4. Fresh and inspiring, the Camry shapes a new global quality standard for
mid-size sedans. Its dynamic physical presence and exhilarating performance
stimulate your desire to drive. Hilux and Prado give a pleasure to those who
enjoys off-Road experience.
HUMAN RESOURCE:

IMC is one of the best employers in country from management to manufacturing

team, every employee is satisfied & Motivated with Salary and Benefit Packages
and try to deliver there optimum performance. Consistent with its philosophy of
The Toyota Way of Human Resource Management and to remain current and
aligned to the best in the industry, The Company continues to fine tune its HR
policies and procedures to best serve the organization's present needs and
growth initiatives.
 WEAKNESSES
Competition is on the rise Honda arch rival of Toyota is coming up with new
models with sleek shape, better mileage and high performance. Other competitor
Like Chevrolet & Jaguar also decided to enter Pakistani market but IMC is still
producing new Models with old shape. If IMC wants to remain Market leader it
must come up with new Shape for cars which look more desirable to Customer.
Protectionism will no longer provide safety with up coming Ruthless competitors.
If IMC didn’t prepare it self for this competition this weakness could prove to be
Fatal.

OPPRTUNTIES:
Although Global Economy is hit by recession but fortunately Pakistan’s Economy
is not that much affected because of this pandemic. IMC market share can
increase if it works on Cars which provide more mileage on less costly Fuel.
Toyota is already working on efficient fuel cars and if this technology enters in
Pakistani market then Toyota can go beyond its market share.

THREATS
Financial Crisis and recent refusal of 14 Billion$ Bailout plan severely effected
Auto manufacturing industry Toyota is one of that company which is hit by this
crisis and Car buyers have taken a Saving Stance instead of Consumption so sales
are down the only reason they increase sales by introducing Fuel efficient cars.

Another threat can be the new entrants in the auto industry in Pakistan like ford
and jaguar cars, as they are trying to enter the Pakistani market, and this time
they can hit the Toyota market because Toyota has currently faced a big loss
regarding the technical faults in its products and due to this product flaw they
recalled their faulty products from all over the world where they exported their
product.

Opportunity and issue analysis

Analyzing opportunities

The passenger car industry in this country has great prospectus. The Pakistani
population is about 140 million people, and the present rate of car on the road,
the average comes to be 232 persons per car, which is far below the normal
standards of 109 persons per car among the developing countries, particularly the
South East Asia and the developed world, where the average is 8 persons per car.
There has been a growth of passenger cars in the country, which were 87,043 for
the period 1984 to 1989 and grew to 240,304 including light commercial vehicles
during the period 1990 to 1997 at an average growth rate of 7.7% in 8 years or
31.15 since 1994.

Pakistani market can be full of opportunities for the Toyota as they can grow their
industry and as Toyota has faced a big loss which can also be called as financial
crunch for Toyota they can heal this financial crisis by having growth in the sales
and market share of the Pakistani automobile sector. Currently Toyota is facing
huge completion from the Honda and Suzuki.

Objectives

The company objectives set yearly, all department (marketing, finance,

production, sales, supply chain) are interrelated and mostly depend on yearly
sale. For example 2011 objective is to have net sale of Rs. 98868652000 which is
about 35% higher than of the previous year.

STRATEGIC GOALS

1. The main objective of Toyota Indus motor is to provide safe and hassle free
travelling.

2. Free of pollution environment has been first and important issue.

3. To bring a wide range of products

4. To bring solutions to automobile related problems.

OPERATIONAL GOALS
Advertise Toyota as the most fuel efficient and safe automobile.

Intact customer with them

Improve customer relation.

TACTICAL GOAL

TO SELL 45000 UNIT IN 2011

Introduce HILUX
 Problems or Issues:
The nature of the issues/problems

The recent develops came as a surprise to many Toyota automobile owners. It

was reported that some Toyota models accelerators were mysteriously getting
stuck. This malfunction could possibly create many dangerous driving conditions
for consumers. To address the malfunctioning accelerators in some of its models
Toyota has not only issued a recall on select car models but it also halted its
current production completely.

The Japanese automaker’s credibility has been showing stretches and strains ever
since it first announced, last September, that it would recall 3.8 million vehicles
due to a problem it described as “carpet entrapment,” a situation in which loose
floor mats could snag the accelerator pedal and send a vehicle racing out of
control. That came shortly after a California accident that killed a family of four,
including an off-duty California Highway Patrol officer.

The current Practices/Policies

Toyota’s inherent ability is to adapt, improve and embrace changes even during
the harshest times. This innate ability is a signature trait of Toyota’s culture and
has been the topic of intense study and research for many years. Toyota
continues to thrive regardless of the circumstances they encounter.

Currently Toyota is using best practices in order to improve their image and sales,
they are giving training to their employees in order to perform well and meet the
demands of the customers in nice manner.

Currently Toyota is working on its technological aspects as they are trying to

make their cars that are less fuel efficient because there are many competitors of
Toyota in the market who are offering less fuel efficient cars with more mileage so
this can be threat for the company. In order to keep their market leadership they
are doing good manufacturing practices in order to improve their vehicles.

They are also doing their best in order to introduce variety of products as this is
the weakness of the Toyota because they have no such product variety as its
competitors have.

Action Programmes
Strategies
In order to have a successful strategy for growth, businesses must first find,
evaluate and select a strategy to capture a potential market. Since Toyota
entered to Pakistani car market in the decade of 90’s, Toyota has developed a
diverse business portfolio with its existing line of cars as well as brands such as
Hilux. It became a successful car manufacturer by having an effective marketing
process that allowed it to attract customers and expand its product range to other
market segments.

When Toyota entered the Pakistani market, it was considered a threat to the
Pakistani auto industry because it was believed their cars had a high appeal to
Pakistani consumers. In response to the the threat being faced by the auto
industry, Toyota and aggressively marketed their cars to the market as being
fuel-efficient, environmentally friendly, and having better build quality than
Pakistani automotive industry. In addition, Toyota marketed their cars as being
hip and fun with memorable slogans like, “you asked for it, you got it, Toyota,”
and with commercials involving young Toyota drivers jumping in the air.

After successfully gaining a sizable market share in Pakistan, Toyota decided to

create the new brands to target the luxury-car market segment, which was
dominated by Mercedes-Benz. They decided to create a new brand because of
their reputation at the time for being a company that only offered fun and fuel-
efficient compact cars and because the introduction of luxury models into their
existing lineup would dilute the Toyota brand. Therefore, Toyota marketing
strategy was to market Lexus as a separate company with almost no references
to Toyota, a heavy emphasis towards quality customer service and it had a
separate dealership network from Toyota. This marketing strategy has allowed
Lexus to become one of the best selling luxury cars.

Toyota’s successes are due largely to its ability to identify growth opportunities
and develop market strategies to capture them. First, they achieved greater
market penetration by marketing their cars as fuel-efficient, well-built alternatives
to the gas-guzzling, which eventually allowed them to take a sizable market share
away from the other carmakers. Second, Toyota was also able to identify new
opportunities for market development and spent time on product development to
tap into these markets. The results of Toyota’s product development were the
creation of Lexus and Hilux, brands that both offer a unique lineup of cars, a
unique brand philosophy, and services that target the luxury and youth market.
Third, in spite of their successes in capturing new markets and achieving greater
market penetration, Toyota occasionally downsizes their products such as the
Celica and MR2. To sum up, Toyota is a great case study on how a company
should develop, identify, and evaluate market opportunities and how to develop
the right products and marketing tactics to capture such markets.

Promotional Mix Strategy

The company chooses among the different promotional tools in which most
important promotional elements are identified as Advertising and Public Relation
(Corporate Communication). However billboards are also a part of promotional
activities, nonetheless, the company’s main focus remains on the above
mentioned most critical tools.
 o Advertising
Every quarter in which sales occur, there is a special budget for ads to be
broadcast on electronic media and to be published in print media. To achieve the
forecast sales, it is necessary to keep the customers informed about new offerings
and this is possible through giving ads on the TV and Print media.

o Corporate Communication
It is a very important element for the corporate and plays a pivotal role in
boosting the image of the company. The company has fixed a budget for
corporate communication to public and will be spent in accordance with situation
prevailing in the environment.

Action Plan
To achieve the forcaste sales company has developed budgets to be spent on
promotions. As it is obvious from the milestones, the comapany will do the
following activities in its action plans.

As the first quarter of fiscal year begins, the company develops its print and
electronic ads and to the relative media meanwhile working on Corporate
Communication throughout the quarter. Each quarter will be treated with the
same actions unless and until any emergency does not arise or new entrant
threat or a potential threat from the existing competitors are not observed.

Financial Projections

Sales Forecast
Forecasted sales are derived from a formula of sales forecasting method
which is called as a naive approach. Because of the unavailability of
certain data and resource constrained, this simple formula has been
used to justify the prospective sales.
Formula: This Year's Sales*This Year's Sales/Last Year's Sales

All the prospective sales which may incur in each quarter are calculated
form this formula.

Due to the uncertainty of broader environmental changes, ever changing

needs of costumers and increased competition in the automotive industry,
one can not be so confident to forecast the actual amount of sales but we
have tried to reach a close amount of future expected sales.
Toyota Indus Motor Company is quite optimistic to attain these sales levels
because of the increasing demand by customer’s side. One thing which was
considered to be a reason for decline in the sales of the company was the
Government approval of importing used cars from abroad; however, beside
this factor the automotive industry has experienced a sharp increase in
sales in the year.
All the risk factors have been taken into account before making this
forecast and the company is quite optimistic to attain these sales levels.

Note: The sales and budegt forecasts (Financial Projections) are

only for the fiscal year 2011-2012

Table: Sales Forecast

Sales Forecast

FY 2012 FY 2013 FY 2014

Sales
Row 1 $98,868,652

,612 $0 $0

Row 2 $0 $0 $0

Row 3 $0 $0 $0
Total Sales $98,868,652

,612 $0 $0

Direct Cost of Sales FY 2012 FY 2013 FY 2014

Row 1 $90,959,160

,403 $0 $0

Row 2 $0 $0 $0

Row 3 $0 $0 $0
Subtotal Direct Cost of Sales $90,959,160

,403 $0 $0
 Sales
Monthly

$35,000,000,00
0
$30,000,000,00
0
$25,000,000,00
0
$20,000,000,00 Row
0 1
Row
$15,000,000,00 2
0 Row
3
$10,000,000,00
0

$5,000,000,000

$0
Nov Dec Jan
Jul Aug Sep Oct Feb Mar Apr May Jun

Expense Forecast

Advertising and Corporate Communication budget are fixed for the entire
period. Rs. 25 million is allocated for the marketing communication for each
quarter and it’s the organizational policy to keep this budget fixed.
Any alteration to this budget will be made in accordance with the
directives of corporate head office.

Table: Marketing Expense Budget

Marketing Expense Budget FY 2012 FY 2013 FY 2014

Advertising $80,000,000 $0 $0

Corporate Communication $20,000,000 $0 $0

Other $0 $0 $0

------------ ------------ ------------

Total Sales and Marketing Expenses $100,000,000 $0 $0

Percent of Sales 0.10% 0.00% 0.00%

 Monthly Expense Budget

$25,000,000

$20,000,000

$15,000,000
Advertising
Corporate
Communication
$10,000,000
Other
$5,000,000

$0

5.4 Contribution Margin

Table: Contribution Margin

Contribution Margin
FY 2012 FY 2013 FY 2014
Sales $98,868,652
,612 $0 $0
Direct Costs of Goods $90,959,160
,403 $0 $0
Costs of Goods $0 $0 $0
Cost of Goods Sold
------------
$90,959,160
------------ ------------
,403 $0 $0

Gross Margin $7,909,492,

$0 $0
209
Gross Margin % 8.00% 0.00% 0.00%
Marketing Expense Budget FY 2012 FY 2013 FY 2014
Advertising $80,000,000 $0 $0
Corporate Communication $20,000,000 $0 $0
Other $0 $0 $0
Total Sales and Marketing Expenses
------------
$100,000,00
------------ ------------
0 $0 $0
Percent of Sales 0.10% 0.00% 0.00%

Contribution Margin $7,809,492,

209 $0 $0
Contribution Margin / Sales 7.90% 0.00% 0.00%
 Contribution Margin Monthly

$2,500,000,000

$2,000,000,000

$1,500,000,000

$1,000,000,000

$500,000,000

$0

Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Implementation Schedule
The mile stones are clearly mentioned along with their data and the
department responsible for it. Every quarter has print ads and TV
commercials. The dates mentioned in the schedule are fixed for
performing these activities. The company also has also kept a portion
of its budget to
Be invested in PR activities. PR activities are done on continuous
bases from the beginning of fiscal year till its end.

Milestone

Advertising Start Date End Date Budget Manager

Department
Print Ad First qtr 1/7/2011 10/7/2011 $1,000,000 ABC Marketin
Print Ads 2nd qtr 1/9/2011 10/9/2011 $1,000,000 ABC g
Marketin
Print ad 3rd qtr 1/1/2012 10/1/2012 $1,000,000 ABC g
Marketin
print ad 4th qtr 1/4/2012 15/4/2012 $1,000,000 ABC g
Marketin
TV Commercial 1st Qtr 1/7/2011 30/7/2011 $19,000,000 ABC g
Marketin
TV Commercial 2nd Qtr 1/9/2011 30/9/2011 $19,000,000 ABC g
Marketin
TV Commercials 1st Qtr 1/1/2012 30/1/2012 $19,000,000 ABC g
Marketin
TV Commercials 1st qtr 1/4/2012 30/4/2012 $19,000,000 ABC
Marketing
Total Advertising Budget $80,000,000
PR Start Date End Date Budget Manager
Department
Corporate Communication 1/7/2011 30/6/2012 $20,000,000 ABC PR

Name me 1/1/2006 1/15/2006 $0 ABC Departme

Other 1/1/2006 1/15/2006 $0 ABC
Department
Total PR Budget $20,000,000
Direct Marketing Start Date End Date Budget Manager
Department
Phones and Emails 1/7/2011 30/6/2012 $700,000 ABC
Marketing

Total Direct Marketing Budget $700,000

Web Development Start Date End Date Budget Manager
Department
Up and Running 1/7/2011 30/6/2012 $500,000 ABC
R&D

Total Web Development Budget $500,000

Other Start Date End Date Budget Manager
Department

Total Other Budget $0

Totals $101,200,000
 Controls
Certain measures for controlling the overall sales process has been
developed and the company is innovating them with the passage of the time.

Feedback Mechanism

Social Media Allows To Get Near Real-Time Market Feedback on New

Products

It used to be that when companies introduced new products they were

limited to a variety of feedback mechanisms to determine how it was going.
While the MOST important mechanism is still purely sales, the ability
to leverage feedback to impact sales and product launch success has
changed dramatically in the last few years. What was once relegated to
focus groups, panels, and surveys – all of which are biased by the fact that a
customer willingly gives feedback is now greatly enhanced by social media
which provides companies with a dramatically new way of tapping into
real, unadulterated feedback, in almost real time- on new product
introductions and extensions.

While social media started out as a place where bloggers, writers and
enthusiasts spoke out – that is now even changing. A quick message on
Twitter or Facebook by just about anyone on anything can give marketers
and product teams insights into new products and what the market thinks of
them (and most of these “tweeters” or “commenters” are not writers or
experts), everyday consumers are now out there – replying to community
threads, asking questions of experts online, and creating their own content
to give their opinions.

Tapping Into Social Feedback to Improve Chances of Launch Success

Toyota should tap into such media in Pakistan, however, it is doing the same
practice in developed countries. Toyota should use the social web to
monitor new product introduction test markets. The goal: gain an early
sneak preview into new product feedback by understanding initial
customer sentiment, opinions, and issues; use these early findings to
make rapid feature changes and to see which messages are most
effective and then make changes before large scale roll-out. It’s very
efficient.

This process isn’t just saving them real money on market research costs, but
it is greatly increasing the likelihood of product launch success. The issue
that required the change had hundreds talking during the intial test launch,
but since the company will be able to make the change prior to roll-out.

on the other hand the dealers are a rich source of providing feedback about
the market situation prevailing in the costumer minds. Dealers should be
called upon on monthly basis to gain the know how of the customers
perception and the sales of the different products.

Control Mechanism
This purpose is to explain Toyota’s budgeting and manufacturing control
systems, both of which are integral to the achievement of Total Quality
Control (TQC). Most japanese companies use the terminology "kaizen"
(continuous improvement) and "kanban" (Just-In-Time Manufacturing) and
how the budgeting system relates to the just-in-time system (indirectly –
these systems can share data for analysis purposes and are all related to
TQC).

Toyota’s budgeting system is not purely based on target costing, but instead
on cost control, target costing, and kaizen. This methodology is unique in
that: (1) senior management has ultimate responsibility for making a profit
and for administering the budget because there are no profit centers; (2)
having no profit centers, there is no need for transfer pricing, which
eliminates biased performance evaluations; (3) the goals set for employees
are in terms of kaizen and tend to motivate employees because kaizen is
simple and understandable by all; and (4) the same high standards are
required of like processes, regardless of what individual plant the process in
performed.