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In modern era practical knowledge is very much important comparing to theoretical knowledge in B.B.A level student. Practical knowledge about any organization is a great experience and gaiety, so the Bhavnagar University started the certificate course in the K.R.DOSHI college of management for the purpose of improving the knowledge about the management plays a vital role in modern era., So far as concern to S.Y.B.B.A student for practical training about finance and human resource management as well as marketing management given by the any organization is most important. Aim of the project report is to make aware of management in S.Y.B.B.A level. I got my own practical training at “MAHASUGANDHI SNUFF WORKS, SIHOR”. During my B.B.A course is great zeal for mine.
I the under signed agree that the content presented in the report is my own work & has not be copied from any past report.
SIGNATURE:(MEHTA JEET .V)
Sr. NO. 1. 2. 3. 4. 5. Chapter General information of company Human resource department Marketing department Finance & account department Bibliography
SR. No. 1. 2. 3. 4. 5. 6. 7. 8. PARTICULAR INTRODUCTION COMPANY PROFILE HISTORY AND DEVELOPMENT OF THE UMIT SIZE OF THE UNIT AND FPOM OF THE ORGANIZTION ORGANIZATION STRUCTURE PRODUCTION PROCESS AND PRODUCTS TIME KEEPING SYSTEM CONTRIBUTION OF TNE UNIT TO THE INDUSTRY AND SOCIETY
B.B. I started by industrial training in MAHASUGANDHI SNUFF WORKS industry on for the purpose of practical study of three management and general information of this unit.A. I have taken training for 17 days. . First of all I warmly welcomed by Mr. I try to express it with my best level. So you notice my hard work from this unit.INTRODUCTION With reference to the syllabus of S. Jayeshbhai Dholakiya and his partners providing all information of this unit.Y.. This is partnership firm and medium scale unit. It is 150 years ago.
com : 150 YEARS : 6021 square foot : Parshottambhai Dholakia : Navinbhai Dholakia : Jayeshbhai Dholakia : Paragbhai Dholakia : Deepakbhai Dholakia PHONES FAX NO.com/ JayeshDholakiya@hotmail.71 Sihor-364240 Dist-Bhavnagar Gujarat (India) : 222203/222338/222244 : 0091-2846-22677 : Jayesh@bhavnagar. PERSONNEL MANA. MARKETING MANA.snuffwork.COMPANY PROFILE NAME ADDRESS : MAHASUGANDHI SNUFF WORKS : Dholakiya Ranchhoddas jinabhai “ MAHASUGANDHI SNUFF WORKS” Post box no. GENERAL MANA. . E-MAIL WEBSITE ESTABLISHMENT FACTORY AREA MANAGING DIR.com : WWW. FINANCE MANA.
At present MAHA SUGANDHI SNUFF WORKS stands as one of the lifting tobacco snuff producers in India. So the packing of snuff was done is “Khakhras leaves” and griding the tobacco with hands and mixing the perfume each hand so all manufacturing process was done with hand not with machines and transportation with the cart. In India less than 5% the market in the tobacco MAHASUGANDHI SNUFF WORKS is the biggest market in the tobacco side in Gujarat. So make relation with customers giving articles to the self promotion. Ranchhoddas has a joint family and his all brother is a partner in this unit. Now this is the 5th generation is bound Ranchhoddas started this business from retail counter slowly because of tobacco is habitable item. Now a days the snuff packing is mostly in plastic tin not in iron tin. For MAHASUGANDHI SNUFF WORKS is known as. . The snuff packing in also in small boxes. Before 40 years ago these unit has no good technology and not have good machineries. It also developed the marketing of products with good use of advertising and public relation. Leader through the years for excellent quality. Then after the improvement in packing this unit done packing in iron tin but production cost is more coming in comparison of previous weather effect in also quality and also the demerits of breakage and also the taxation is high.HISTORY AND DEVELOPMENT OF THE UNIT MAHASUGANDHI SNUFF WORKS was established in SIHOR one and half century by Ranchhoddas Dholakiya. There are so many advantages of plastic tin like as production cost is low in low in comparison in previous. Therefore the iron tin is totally closed then after the plastic tin is started. Shri Ranchhoddas Dholakiya started this business from retail counter slowly slowly develop because of tobacco snuff it is habit froming item. Today the unit is poised as a new lard mark in sophisticated machineries. As Gujarat 80% ruled market that is why this business develops. This unit gets good relation with customer.
The construction of main building is of Rs. 3.SIZE AND FORM OF THE UNIT According to the company’s act 1956. The present value of total land is Rs. The main building of the unit is spreader over 7000 square foot. the packing department is spread on 6000 square foot of the land is for the workhouses.1 crore. Small scale industry – up to 1 crore Medium scale industry – 1crore to 5 crore Large scale industry – above 5 crore MAHASUGANDHI SNUFF WORKS is a medium sale unit. The firm is spreader over more than 2500 square foot. It is partnership firm. a company is classified into three scales of unit.1 crore also. 1. 2. In this unit there are 9 different departments as under:- Personal department Maintenance department Account department Packing department Store department Marketing department Purchase department Tax department Quality department .
They work very hard in to manage the department. In MAHASUGANDHI SNUFF WORKS partners handle all department very nicely and smoothly. IS AS UNDER:- PARTNERS MARKETING MANAGER ACCOUNT MANAGER PRODUCTION MANAGER FINANCE MANAGER PERSONAL MANAGER PACKING SEMI PROCESS . MAHASUGANDHI SNUFF WORKS has treated organization. This firm is partners ship firm so the partners are the handle the departments. THE CHART OF ORG.ORGANIZATION STRUCTURE Every firm has suitable organization structure. There are five department in MAHASUGANDHI SNUFF WORKS.
PRODUCTION PROCESS & PRODUCTS MAHASUGANDHI SNUFF WORKS has huge production. Disintegrating it into coarse powder. after it is stored in airtight containers. Purchasing of raw material Cutting the leaves Purity Drying Grinding Swing Perfume mixing Packing . 4. and than sieved. 5. 8. 7. Tobacco snuff is made by selecting tobacco leaf (and also sometimes tobacco stalk). 6. 3. 2. Various essential oils may then be added for flavoring. PRODUCTION PROCESS 1. It is next ground in a manual or mechanical mill.
.The production is described in detail as under: Purchasing raw material: Raw materials are the basic requirement for any production unit. Sewing: After the grinding the next step is sewing in the process all the leaves and bust. Where the tobacco leaves are convert in the snuff. which are not grind. all leaves are put in the sunlight because they are required to be dry from water. Purity: In this procedure. It acts as fuel. This unit is buying this materials through the agent from a Charotter in Kheda district (Gujarat). This process takes five days. after that they are drying in hitter machine. washing & drying the process goes for grinding. In this step. Grinding: After the completion of cutting. Then after “nicotine” is snatch out from tobacco &it is called Athas. the tobacco leaves are washed with water. Drying: The next step is drying. Cutting the leaves: The tobacco leaves are very big in size so in this step those leaves have been cut out and convert in small petty forming. which is required to run a vehicle of production. The time period of buying this raw material is between September to October. When the leaves fully dry they are taken in grinding machines. comes from the machines with clean and smooth snuff.
The brief information of the products is as under: SWASTIK SNUFF:The swastik brand is unscented pure mentholated snuff prepared from the super most tobacco leaves.96 and retail price Rs. it satisfies the requirement of snuff with its fragrance. From this 5 products “SWASTIK SNUFF” which is the number one product in Gujarat. we get two type of snuff i. The price of 500gm pack is Rs.106 par kg. There are many types of perfumes used for different product. . thin snuff & thick snuff so for making the scented snuff the perfume is add to simple snuff. Completion of above step they goes to packing it in different shapes and sizes. Its pleasant perfume is due to various fragrant ingredients & mixture of true Otto rose essences. PRODUCT:In MAHASUGANDHI SNUFF WORKS. it is prepared with such technique that one can enjoy tobacco taste in its real form. there are more then 30 products famous in the market. QUEEN & LION SNUFF:The Queen & Lion brand is highly perfumed snuff of tobacco.e. They mostly use perfumes like aromatic and urgenic etc.Perfume mixing: By drying. Packing: The next last step is packing.
LionBlackSnuff It refreshes you with pollens of many varieties of sweet smell in flowers. OTHER PRODUCT ARE AS UNDER PRODUCT NAME Vasant bahar Mukul snuff PRICE PER KG.00 . This is black snuff manufactured through high process. The people who love good fragrance and can judge the best of perfume prefer to use this only.00 135. refresh the atmosphere by sweet enchanting smell of eleven famous flowers.VasantBahar:Just as the diverse perfumes of all sorts of flowers in bloom of a garden. 141.
00 125. This system not only increase the discipline of workers working in unit particular time.00 101.Full kesser Ideal snuff Foto brand Lion brand Bakul Bul bul Jawan snuff Lion (sadi) Singal panjja Five panjja Three panjja Kumar Special foto 85.00 100.00 75.00 76.00 102.00 77.00 125.00 80.00 72.00 81.00 90. .00 TIME KEEPING SYSTEM Time keeping system is the system of recording the movement of the workers from the time when they enter in the unit up to the time when they leave the unit.
Punjab and South India. This unit develop is one way. Some time worker does overtime. The snuff manufacture in India in Gujarat. if work is needed. 1. Shift A (for officers) 2. Shihor. . MAHASUGANDHI SNUFF WORKS is divided into two parts.MAHASUGANDHI SNUFF WORKS also have its own time keeping system and separate officers appointed who maintains the inflow and outflow of the workers. Extra wages paid by the company according to their work. CONTRIBUTION OF THE UNIT TO THE INDUSTRY They are not given an industry contribution to this unit. and help of an industry. Shift B (for worker) SHIFT A (For officers) B (For workers) TIMING 9:00 to 1:00 & 3:00 to 7:00 8:00 to 12:00 & 2:00 to 6:00 One hour is given to the employee for lunch time and also for officer.
This unit captured 50% market in all over India. This unit gives contribution and help to the society. . This unit captured 40% market in saurashtra and 30% market in small villages. This unit says most valuable social welfare is customer satisfaction. This unit paid a 92% and 30% on profit tax to the government. This unit gives contribution to the “DHOLAKIYA MUSIC SCHOOL”.
HUMAN RESOURCE MANAGEMENT HUMAN RESOURCE DEPARTMENT 1. Organization of human resource management department .
selection. . Recruitment. performance appraisal administrate 7. Study of provident fund 9. Personal records INTRODUCTION The meaning of personnel is manpower. Personnel management of people employee & work of an organization it is art of getting things done through & with other people’s efforts. Trade union 10. Promotion and transfer policy 6. Training and management department 4. It is one of the most crucial factor of organization without manpower. and induction 3. wages & salary administration 8. Job description 5. We can not perform any activity.2.
ORGANIZATION OF PERSONNEL DEPARTMENT Every firm selects suitable organization structure according to the necessities of the firm. All the activities of an enterprise and initiated and determined by the employees who make up the institution plants. From the employees and good report has been kept with other department. General manager exercises line authority on his subordinates. office. All the problems of employees are given prime importance effective and optimum work is taken. . While operative function includes procurement and development function etc. Thus MAHASUGANDHI SNUFF WORKS has well established personnel department of managerial personnel.Everyone in an organization is concerned with the personnel fun it covers all the levels of personnel including blue collared employees and whit collared employees. MAHASUGANDHI SNUFF WORKS has adopted line organization. automated equipment. computers. User of all these is for human effort and direction of all task. and all that which make a modern firm. because all else depends on how well it is done.
The organization structure of the personnel department of MAHASUGANDHI SNUFF WORKS unit vary to understand and it should be put on your mind carefully. SELECTION. Personal manager Senior & junior Assistant Time keeper Supervisor Peon Security Gate keeper Worker Watchman RECRUITMENT. . There are various affecting the recruitment. & INDUCTION Recruitment planning: The meaning of the term recruitment is searching prospective workers and simulating term apply for jobs in the organization. They are as follows.
2. Effort of past recruitment efforts. New entrance of the labors. There are three basic method of recruiting the personnel. This information is secured in a number of stages. They are. External sources: 1. 1. . 4. promoted. The objective of the selection process is to determine whether an applicant whose is the most likely to perform well in that job. Employment condition in the location. 3. It is open invitation for all concerned. 2. The size of the organization. There are basically two sources of recruitment: Internal sources: They include an employee already on the payroll of the organization is transferred. Working condition and salary. Third party method SELECTION: The selection procedure is concerned with securing relevant information about an application. 3.1. indirect method 3. Retired experience. Direct method 2. upgraded or some time demoted. The unemployed.
. experience. This unit is needed a minimum qualification. INTERNAL SELECYION METHOD: Internal selection method means the MAHASUGANDHI SNUFF WORKS unit select the exiting or currently employed worker are select for the require job of the unit. A new persons are invited to apply for the job. A supervisor is selecting the person whose work is hire for the higher job. Can be appointed on temporary bade after sometime. some selection techniques are as under. Only exiting person of this unit is select for the particular job by their supervisor. and personality of the person. efficient. communication.There are so many selection techniques the MAHASUGANDHI SNUFF WORKS unit use. smartness. The person should know three languages. If they do work satisfactory they are appointed on permanent basis. This method is needed a person who is trustworthy. Following steps do this process of selection. INTERVIEW: This unit received the applications of the candidates than they compare unit’s recruitment with applicant’s application which application is match with the unit’s requirement is called interviews. EXTERNAL SELECTION METHOD: This method is for outsiders. honest. and enthusiastic. APPOITMENT: The candidates who join the job without any experience required by the company.
personality. and knowledge. . MAHASUGANDHI SNUFF WORKS has adopted indirect method for recruiting personnel. company gets application from interested applicants. and purpose of the organization. 3-4 years experience. on the television etc. while they join the company. employee.The company appoints candidates on the basis of their qualification as graduate. employees feel comfortable with their job and that don’t face any sort of problems. make him feel at home and generate feeling in them that their own job. is meaningful and has significant part of the total organization. after giving advertisement in the advertisement in the newspaper. While taking the employee on temporary base personnel department takes care that. If he faces any problem he can directly move to the personnel manager and seek the solution. Indirect method involves mostly advertisement in the newspaper. however small. INDUCTION: Induction is technique by which a new employee is rehabilitated into changed surroundings and introduction to the practices. communication skill. it is a welcoming process the idea is to welcome a newcomer. TRAINING AND MENAGEMENT DEVLOPMENT In a rapid developing society. Atmosphere is made lively for the senior level officer by giving them a welcome party. smartness. training & development is not only an activity that describe but also an activity that an organization must commit its resources to maintain a valuable and knowledge work force. In other words. polices.
skill & knowledge & to avoid the accidents & wastages. 4. 2. Needs for basic purpose training is management development. which improve job performance.Training: Training is the process of teaching the new & present employees the basic skills which they need to perform a job effectively. Supervisor is also trained. but also those. Insolence pretension. On the job training Apprenticeship training Vestibule training Job rotation training Classroom training NEED FOR BASIC PURPOSE OF TRAINING 1. The training is minimum of 8 days. To improve organizational climate. Training purpose of the unit is to improve the worker’s ability. 6. personal growth & satisfaction. which bring about the growth of personality. 3. MANAGEMENT DEVELOPMENT Development is the related process of the training. 5. It covers not only those activities. . TYPES OF TRAINING 1. 3. 2. The workers can perform through the training in the MAHASUGANDHI SNUFF WORKS unit training is must to be given to all new employed workers and unskilled workers. To improve quality. To improve health and safety. As the company has received AGGMARK sign it needs to give training. 4. 5. To increase the productivity.
Improvement in technical performance.In the MAHASUGANDHI SNUFF WORKS unit the aim of development is to develop the total personality of the employee. 3. when to work. 4. It provides both organizational information. Such as location is structure authority and functional information. Improvement in supervision. it defines the scope of the job activities. which is basically description in nature and contains a statement of job analysis. For this purpose a systematic performance appraisal is helpful in assessing the potential of managers & their training needs. Management development helps manager individually for better performance in their organization. Highlighting an individual’s weakness. Such as what is. 2. Improvement in inter departmental co-operation. major responsibility and positioning of the job in the organization. Job . where to work etc. JOB DESCRIPTION Job description is an important document. Aim of the development of MAHASUGANDHI SNUFF WORKS unit: 1.
To attract competitive and suitable worker. To increase an employee’s organizational effectiveness. job description become vehicle for organizational change and improvement. 5. The managing director and other director have their specialization authorities and responsibility a clerical staff workers is also assigned their work clearly. Some company has more than one description each year. 4. Description helps in job grading and classification. 3. Promotion and transfer policy (A)Promotion: “Promotion” is form. . which covers and calls for grater responsibility and use ally involves higher pay and better terms and condition of services and a higher status of rank. 2. In MSSW there good and well defined job description which facility place in top level management. Thus. To recognized individual’s performance reward from his work. To proved skills training and ability. providing performance indicators. To put workers in position where he will be greater value to the company and where he get increases in their personnel. transfer and promotion and defining the limit of authority facility job placement.description describe ‘job’ not ‘job holder’. 1.
4. selection. A promotion policy is given on the basis of following points: 1. That is the transfer is done in the only working unit. 3. department. To increase an employee’s organizational effectiveness. demotion or a change in job status other movement from one job or place to another. It is a systematic valuation of those familiar with their performances. 1. 2. The workers are transfers from one department to other department. To worker in a position where he will give grater value to the company and where he drive increased personal satisfaction and income. 3. Merit Behavior knowledge pertaining of the job controlling power skill to handle worker (B) TRANSFER: A transfer is a horizontal or literal movement of an employee from the job. To recognize an individual’s performance and reward him for his work so that he may have an incentive to forge ahead. The only working unit. To promote job satisfaction among employee. There are so many departments. or position to another place where salary is status and responsibility are same it generally does not involve promotion. 5. There are so many departments. shift. In the MSSW unit there is only an internal transfer system.Promotion given to the employee or worker according to efficiency of work & skill of the work promotion may be some measure of skill and responsibility are usually give. To attract suitable workers to organization. 4. In MAHASUGANDHI SNUFF WORKS promotion policy is undertaken. . 2. 5. PERFORMANCE APPRAISAL SYSTEM The title suggest that performance appraisal is generally system of appraise performance of worker. plant.
$ The medium performance report. WAGE & SALARY ADMINISTRATION Wages means any economic compensation paid to the employer under some correct to his worker for the service rendered by them for an hour daily weekly & fortnightly etc.It helps identifying the workers or employees who work well or not proper & the reason for it. In the register 3 types reports prepared by this MSSW unit such as under $ The good performance report. . $ The lower performance report. In this register the employees training. needs. therefore performance system is not included. It is feed back process as well as emotional process. This unit does not make any confidential report or other performance appraisal reports. In MSSW unit the performance appraisal system is not involved because this unit has only 100 workers are involved. But this unit prepares a register.
If the workers are do the overtime this unit gives the extra salary & wage according to their work. date and take his / her signature or finger print. This fund is very help full to the worker. When the inflation increasing then the wage & salary increasing. Per day . Provident fund scheme means some part of the workers salary is kept separate by the unit every month. This unit prepare the wage and salary sleep on that they write the workers or officers name. . it is given by the cash not by the cheque. This unit prepares the wage according to their work. The salary paid to the staff members 140 to 150Rs.While salary is define as a remuneration paid to the clerical & the managerial personnel employed on monthly or annual basis. Per day. In a year two times the wage & salary will be increasing in MSSW unit. The wage & salary is paid to 40% to the staff members % 60% to the employees. This separate amount will be given back to the worker when they retire from the unit. salary. all the firms are provide a provident fund scheme to their workers. amount. In MSSW unit wages salaries are paid to the workers according to the minimum wages rule 26 section-2 wages & salary are paid to the workers according their work category & efficiency. PROVIDENT FUND SHEME Mostly . Wages paid to the workers more than approximately 80Rs.
But this profit maximization by exploiting labor resulting in the formation of the trade union to make the management aware of their responsibilities forwards the most important resource of the organization that is human resource. In MSSW the pension is not available. rules the provident fund amount is given back to the worker when they retired from the unit.In provident fund 12% of amount of salary is credited in workers a/c. . TRADE UNIONS Profit maximization is the main goal of the business unit. In MSSW they also provide 16% of amount of workers salary to the provident fund. Thus. trade union are formed to protect the interest of employees. As per the govt.
. It is a partnership firm there is no any leader or trade union or commute because in this unit only 100 workers involved. PERSONNEL RECORDS Personnel records are very essential part of every organization. Permanent records of employees help management to give up sole reliance upon personal knowledge of supervisors who may be shifted. So there is no need of any trade unions to this unit. The MSSW unit is a small – scale unit.In short it is association of workers in one or more profession for protecting the economic interest of the members in their working relationship.
his behavior. his attitude. In this records the employees birth date.MSSW unit maintain the personnel of all employees. These records give the detail information of the performance appraisal of the person. are to be described in the personnel records. are to be maintain in the personnel records. name of employee. FINANCIAL MANAGEMENT . the date of joining of this unit. The performance of an employee. address of employee. In MSSW unit the personnel records are prepare by personnel department. graduate details etc. provident fund a/c no. his interest in work etc.
FINANCIAL MANAGEMENT Introduction Organization of finance department & a/c department .
Capital structure Capitalization Management of working capital Operating leverage analysis Financial planning INTRODUCTION Marketing management is a comprehensive term and it includes all resources and set of activities necessary to direct facilitate the flow of goods and services from producer to consumer in the process of distribution. . It is going on process. Businessman prefer marketing process institutes the primary resources in marketing.
Socially marketing concept. 5. Production oriented marketing. Sales oriented marketing. But because of partnership firm Mr.Marketing management represents marketing concepts in action. Jayeshbhai Dholakiya is the finance manager in the MSSW unit & he handles the department very efficiently & successfully you see the result that company can’t get failure in any year at the last 50 years. . It may defined as the process of management of marketing programmer or campaigners. Since industrial revolution marketing management has undergone 5 stages in the marketing concept: they are: 1. 3. Jayeshbhai Dholakiya can’t get any decision with out their partner’s permission. It has to plan and developed the product on the basis of human consumer demand. ORGANISATION OF THE FINACE DEPARTMENT Mr. Marketing concept. Product oriented marketing. 4. 2.
.000.FINANCIAL MANAGER ACCOUNTANT HEAD ASSISTANT OF ACCOUNT CASH TAXATION BANK CAPITAL STRUCTURE Capital structure means company’s borrowed money & owned money. MANAGEMENT OF FIXED ASSETS. the borrowed capital of unit is Rs.000. The structure of the MSSW owned capital of the unit is Rs.18.104.22.168.
A company can be fairly capitalized or under capitalization or our capitalized. Thus. and the surpluses. The fixed assets of the unit is Rs.25. It is the application of funds from outside. capitalization of MSSW unit is as under. generally larger than 1 year.000 and depreciation provided by this firm is about 12.50. bounds and other long term debts.000 per year it is assumed @10% on their fixed assets. . In capital budgeting decision there are mainly three important decision which are as under: Accept – reject decision Mutually exclusive decision Capital rationing decision CAPITALIZATION The word ‘capitalization’ can be define as total of all kind of long – term securities at their par values.Fixed assets refer to the long – term source in finance. it can be interpreted as the ownership capital. A system of capital budgeting is employed to evaluate expenditure decision which involve current outflow of funds but likely to purchase benefits for a period of time.1. Capital budgeting: The decision related to long term are known as capital budgeting.
000 : Rs.00.00.00.00.P limit loan Overdraft Goodwill MANAGEMENT OF WORKING CAPITAL Generally. It is used to carry out day transactions. working capital means current assets less current liabilities. It helps the firm in routine operations of the company.00.00.1.00.00.1. . Hypothecation loan Cash credit loan B.25. The types of loans are as under. Working capital management is concerned with the problem that arising attempting to manage a current assets and current liability.Land Building Machinery Raw material Working capital Torn over : Rs.000 : Rs.000 Some time unit takes loans from the banks.80.4.000 : Rs.1.00.00.00.000 : Rs.000 : Rs.
Current assets is the assets which can be converted into cash. bill receivable. The inventories & receivables of the MSSW 2.A. It safest how the permanent sources of funds should beautifies to fulfill the need of net working capital it includes the different between current assets & current liabilities.NET WORKING CAPITAL: Networking capital is qualitative concepts. B. . Operating leverage means the firmed ability to use fixed operating cost to magnify the effects of interest and taxes.50 crore & score in last year & cash & bank of unit is about 8 lacks rupees.GROSS WORKING CAPITAL: Gross working capital refers to company’s investment in current assets. It includes debtors. cash. stock & inventory. Within the sale ale year. OPERATING LEVERAGE ANALYSIS Operating leverage may defined the use of fixed operating cost to magnify the effect of changes in sales revenue process when changes in revenue process greater in changing EBIT it includes the impact of the changes in sales. It indicates the liquidity position of the firm.
A business can not carried on without planning. The degree of operating leverage is defined as under degree of operating.Operating leverage occurs any times that a firm has fixed cost that be met regardless or volume. it is necessary for the control of in flow and out flow of cash so that necessary funds may be made available as and when they are required. The operating leverage can be define more precisely in terms of the way of a given profits. %change in operating leverage % change in sales FINACIAL PLANNING Planning is very necessary for the sooth running of the business. We employ asset with fixed cost in the hope that volume will produce remains mores than sufficient to cover all the fixed and variable cost occurrence is known as operating leverage. Financial planning means. .
The decision by Mr.In this unit financial planning is done in middle of the year. He also done bills and controlled over all the assistant accountants. The cashier or head clerk done all the credit and debit and if the goods or raw material comes in the organization he also note all the things. Day to day expanses. They provide money always in advance and it comes 1 day before. plant requirement finance. So they give money in advance by making planning. financial planning is done for working capital. Dholakiya and chief accountant help him for making planning. Hara.I. So financial planning is done in April or May. MARKETING MANAGEMENT . Deepakbhai R. relative deposits also.B. Necessary finance getting by S. obey to government rules. daily paid excise duty etc as for entire period and at the end without planning this unit faces many problem or difficulties because of sources are limited and also marketer condition is rejected without done planning. This unit also provides sometime advance money to the workers also. If this unit needed advance money than the bank provide them.
MARKETING DEPARTMENT 1. 3. INTRODUCTION ORGANISATION STRUCTURE OF MARKET MARKET SEGMENTATION . 2.
The study of marketing has been approached in more then one ways.4. 8. So “marketing consists of the performance of business activities that direct the flow of the goods and service . 5. 7. 9. marketing is the process of selling something at a shop or market place. PRODUCT PLANNING PRICING POLICY CHANNEL OF DISTRIBUTION SALES PROMOTION ADVERTISING MARKETING RESEARCH INTERNATIONAL MARKET INTRODUCTON Marketing management is very important and essential part of the management in every unit of firm. 6. In common purulence. 10.
A separate marketing department the decision is taken by the partners by concerning the marketing.” So it is necessary in all the unit and company and handle to it with the awareness of all the information of the unit. Paragbhai Dholakia is a marketing manager of the company who can run marketing department very carefully. Mr. ORGANIZATION CHART OF MARKETING DEPARTMENT .that direct the flow of goods and services from procedure or supplier to the consumer or end uses.
MARKETING MANAGER MARKETING EXECUTIV PURCHASE MANAGER SALES MANAGER ASSISTENTS SALESMAN TYPISTS AND PEONS MARKET SEGMANTATION .
uses two main bases though which it can research customer regular visit and advertising.Segmentation of market is necessary to server better to the target market. is distributed its products to the market of local area to some extent. London. Geographical area 2.W. Product wais segmentation 1.S. 2. The local area includes cities and towns. Some of the product is limited only in Saurashtra.S. International market area: This unit also exports its product of tobacco snuff in about 4 or 5 countries of the world including like as Newziland. There are two types of base through which it can easily know all the matter.S. Geographical area Head office NORTH ZONE UP PUNJAB RAJASTHAN SOUTH ZONE ANDHRA PRADESHH KARNATAK EAST ZONE ORISSA WEST ZONE GUJRAT CENTRAL ZONE MAHARASHTRA Local area of Saurashtra: In M. Saurashtra dealers are appointed by this unit at various places for sale of the goods. National market area: This unit also sales its products in all states of India through distribution. Africa. On the basis of product .W. etc. For the maximum satisfaction of the target market M. 1.S.
unit has only the agriculture product and consumer product not industrial product. manufacturing its product according to preference of agricultural domestic and industries and seals it.W.S.S. Antiseptic cream. This unit is engaged in the production of agriculture of consumer product and this includes tobacco snuff.agricultural product Here in M.Industrial product 2.W.S. Mashala. Balm.S. M.Product base:1. PRODUCT PLANNING .
5. PRICING POLICY . In product planning there are five decision give more attention to the unit. This type of meeting is held only twice in a year. The unit planning for the product by meeting of the partners. Quality of the product.S.S. 2. 3. It is only for the personal record not require planning for boom or depression period. 4.M. satisfaction. 1.W unit is medium scale industry and tobacco product is a habitual product so product planning is not affect the scales volume. Planning and area demand. Competitor’s product price. Rate factor.
Pricing policies means to determine the product at how much cost it can be sold.One of the important and critical segment in marketing management is pricing of product. The pricing of the company influence its sale to large extent. .
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