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PROJECT REPORT:PREPARED BY:SADARIYA PRASHANT

CLASS:S.Y.B.B.A.
ROLL NO.:73
SEAT NO:...............
ACADAMIC YEAR:2008-2009
GUIDED BY:MS.ALPA JOSHI
SUBMITTED TO:- SAURASHTRA UNIVERSITY RAJKOT.
COLLEGE:-SHREE

GYANYAGNA
SCIENCE & MGT.

K A LYA N P U R

COLLEGE

CEMENT
Ltd.

OF

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DECLARATION
I, the undersigned SADARIYA PRASHANT R. a student of
S.Y. B.B.A. hereby declare that the project work presented in this report is
my own work and has been carried out under the supervision of Ms. ALPA
JHOSHI of GYANYAGNA COLLEGE OF SCIENCE & MGT, Rajkot.
This work has not been previously submitted to any other
university for any other examination.

Date: Place: Sign: -

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PREFACE
There is no under developed country in the world, which is not
struggling for change. Change that induced by the internal and external
forces of trade a commerce and industry through science and technology
demands rapid individuals and social adjustments and I renders obsolete
products and process skills, attitude a with them men and jobs. Meetings this
challenges of change is the primary responsibility of management. An
institution lacking adaptability to change has no future adaptability to
change is necessary quality to good management.
In todays world of cutthroat competition, the Bachelor of
Business Administration (B.B.A.) graduates are sure to have an edge over
their counterparts.

The unit, which I have selected for my project report, NEW


KISHAN CEMENT PVT LTD.that is a manufacture of cement. The various
departments studied and visited by me are production department, personnel
department, marketing department and financial department. The
information printed in this report is a perfect match of the theoretical
concepts and practical applications. Almost all the information is collected
either from the related officers or by taking interviews of managers and
departmental heads of the organization has collected information

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ACKNOWLEDGEMENT
With great enthusiasm I present my individual report in the S.Y.
B.B.A. The industrial training reports on NEW KISHAN CEMENT PVT.
LTD.
I convey my deepest gratitude to Mr. KALPESH MARDIYA and all
other employees of NEW KISHAN CEMENT PVT. LTD. who have been
very co-operative and helpful in preparation of my project report.
I am also thankful to Ms. ALPA JOSHI my lecturer who has guided
and corrected me throughout the preparation of my project.
Lastly, I am thankful to my friends an also my family members
who always encouraged me and co-operated with me for the successful
completion of the project report.

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INDEX
SR, NO

PARTICULER

General information

Production department

Personnel department

Marketing department

Finance department

Future plan

SWOT analysis

Conclusion

Suggestion

10

Bibliography

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NO

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GENERAL INFORMATION
INDEX
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SR, NO

PERTICULER

PAGE NO

Board of directors

content

history

Size & form of the organization

Location of the industry

Goals of the company

BOARD OF DIRECTORS

M.D.

Mr. Rajan V. Vadalia


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Chairman

Mr. Rajan V. Vadalia

Director

Mr. Navneet Vadalia

Director

Mr. Ketan Vadalia

Director

Mr. Hasmukh Maradia

Auditors

H. Jamnadas,
Heera Panna,
Rajkot.

Banker

Dena Benk

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CONTENTS
Name of Company: -

K Cement Pvt. Ltd.

Area of Location: -

Shapar-Vereval
District-Rajkot
State-Gujarat

Year of Establishment: -

1994

Registered office: -

NEW KISHAN CEMENT,


Gandhi chambers,
Gondal Road,
Rajkot-360 002

Size of Unit: -

Small Scale

Line of Activity: -

Manufacturing of Portland Cement

Accounting Year: -

April to March

No. of Employees: -

50 skilled workers
25 staff members

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BRIEF HISTORY
The origin of New Kishan Cement goes back to 1994 when its
young
founders constituting the Board of Directors, started the company, which
was named KALYANPUR CEMENT LTD, with an initial capital of Rs.
10 only.
Synchronizing with these ideas of Central Government and the Government
of Gujarat for the growth and the development of the medium and largescale industries for achieving the objectives like the development of the
industry for gainful employment and balanced industrial development.
Hence, the promoters of the project had decided to set-up a unit in the
village of Shapar in the city of Rajkot to the manufacturing of the finished
ordinary Portland cement installing a cement plant.

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SIZE & FORM OF THE


ORGANISATION
On the basis of the size plant of the industries can classified in the
following categories.
1. Large scale
2. Medium scale
3. Small scale
Small scale industries are mainly labor intensive industries while
large scale industries are capital intensive industries.
In case of NEW KISHAN CEMANT PVT LTD.It is a medium scale
industry because its initial investment is more than the limit of small scale
industry.

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LOCATION OF INDUSTRY
Theoretically speaking a part of industry is a place where main
money and machinery are brought together for manufacturing the product
thus it involves the basic problems of the place where the plant to be
located.
Plant location means deciding a suitable location area place etc.
NEW KISHAN CEMENT PVT LTD. is situated as under
NEW KISHAN CEMENT PVT.LTD.
SHAPAR-VERAVAL
District-Rajkot
State-Gujarat
Some of the main factors are affecting to take the decision of plant
locate are as a follows.

Near to the market


Transportation facilities
Infrastructure facilities
Raw material availability
Labour availability
Natural resources

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GOALS OF THE COMPANY


Every company wants to achieve the higher goal but as on
behalf of this industry NEW KISHAN CEMENT PVT LTD. to
scale their product only national level but they planning to
international level and achieve the higher growth.
And try to provide the more and more satisfaction customer and
prepare higher quality product and scale it in the market.

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PRODUCTION INDEX
SR NO.

PARTICULARS

PAGE NO.

Introduction to production department

12

Introduction to unit department

13

Organizational chart

14

Raw material & its sources

15

Production process

16

Plant location

19

Plant layout

20

Plant maintenance

21

Quality control

22

10

Inventory control

23

11

Production capacity

24

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INTRODUCTION
DEPARTMENT

TO

THE

PRODUCTION

Production is the basic activity of the industrial unit. All other


activities revolve around this activity. The end product of the production
activity is the creation of the various goods and services for the satisfaction
of human wants. Production involves step-by-step conversion of one form of
material into another through various chemical and mechanical processes to
create of enhance the utility of the product of the service.
Production management deals with the decision making related
to the production process so that the resulting goods and services are
produced according to the satisfaction in the amount and by schedule
demanded and at the minimum cost.

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INTRODUCTION TO UNIT DEPARTMENT


This department which is related with the technical and the
manufacturing of the cement and are also responsible for all the activities of
the technical and controlling of the production and technical.
The following persons are the heads or responsible for this
department: Mr. Navnitbhai G. Vadalia
Mr. Rajanbhai V. Vadalia

If we consider, the production, the manufacturing process


related with the machines and workers and files are also maintained. Finally,
the department sends the report to the Head Office at Rajkot.

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ORGANIZATIONAL CHART

DIRECTORS
DEPARTMENTAL

HEAD
MANAGER
ASSISTANT
MANAGER
EXECUTIVE
STAFF
WORKERS

RAW MATERIALS AND ITS SOURCES


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The main raw materials that are used for the manufacturing of
the Portland cement (53Grade) used by the company are:-

Limestone
Clay
Coke-breeze
Silica
The raw materials are bringing purchased from porbandar, Rajkot,
Ranavav and again Porbandar respectively.

PRODUCTION PROCESS
MINING OF LIMESTONE
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CRUSHING

STACKING

RECLAIMING (BELT CONVROYR)

RAW-MILL GRINDING

STORAGE

PRE-HEATING

KILN

CLIN KERISATION

COOLER CLINKER(STORAGE)

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CLINKER GRINDING CEMENT MILL(ADDING GYPSUM)

CEMENT STORAGE (SILO)

PACKING PLANT & TRANSPORTATION

PRODUCTION PROCESS
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GRINDING :The raw material called limestone, lignite, petcock, silica are
mixed in appropriate percent and grinded by the mill called raw mill. The
product obtain from the raw mill is called raw mix.

HEATING :The raw mix is mixed with 13 to 15% of water to make lodles.
Then the lodles spread inside the kill. That material burnt inside the kill at
the temperature of 1300. To 1400. C. The burnt material is called Clinker.

MIXING :After clinker is obtain 1 to 2 % of gypsum is mixed and grinded


by the mill and the final product obtain is called cement.

BRANDING :The word brand is comprehensive term. It means a sign or


symbol of quality. Branding is the best means to capture and retain the
consumer demand in a competitive market. All product of the unit are sold
under the same brand KISHAN

PACKING :-

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The unit has its packing department. The company mainly


looks for packing of its product. The product is filled in airtight bag of 50 kg
with its price on its bag.

LABELING :Label is a part of a product. It gives verbal information about


the product and the seller. It is apart package, which can be directly attached
to the product.

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PRODUCTION CAPACITY
The company produced many Cement bag in every day. The
company, produced minimum 500 to 600 Cement bag everyday in Boom
period, but in depression period, they produced minimum 700 to 1000
Cement bag every day. The highest 1500 Cement bag produced in one day.
The annual production of the company is more than 2,05,000 Cement bag
The company will be tried to produce more and more toCement
bag everyday.

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PLANT LOCATION
The location of the industry plays an important role in the
success or failure of the organization. It plays a vital role in the development
of the unit. Thus, a god location may reduce the cost of production and
distribution helps in evaluating either the competitive strength or the profit
margin of the business. Therefore, the site for the factory should to select
very carefully.
New Kishan Cement Pvt. Ltd., which is situated at ShaparVeraval, Rajkot. Due to its location it enjoys many advantages such as:As it is developed in a backward area, the government provides it
with incentives.
Electricity is widely available at their place by an own generated
power by D.G. set
Raw material, which is required for the production process, is easily
made available.
Infrastructure facilities such as communications water, road, etc. are
well established.
Moreover, it is situated near to a well-developed city like Rajkot, one
of its domestic markets.

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PLANT LAYOUT
The plant layout is the overall arrangement of the production process,
store-room, tool room, etc. and all other accessories required for facilitating
the production an d service facilities and provides for the most effective
utilization of men materials and machines consulting the process, it is a
master blue-print for coordinating all operations performance inside the
factory.
According to F.G. MOORE-A good layout is one which allows
materials rapidly and directly for processing. This reduces materials rapidly
and directly for the processing. This reduces transport handling, clerical and
other costs per unit space requirement are minimized and it reduces idle
machines and idle men.
There are mainly two types of Plant Layout: Process Layout
Product Layout
In New Kishan Cement Pvt. Ltd., the type plant layout found is known as
product layout. Where the machines are placed in such a manner that it
helps only in the production of one type of product. Generally, product
layout is found in all those industries, which are engaged in the
manufacturing of the cement.

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PLANT MAINTENANCE

The efficiency of the production functional reliability of the


production facilities, which are nothing but a package of land, building,etc.,
and plant services such as power plant, gas, water supply, etc. All these
facilities are subject to wear and tear simply by elapse of time or by the
frequency of their use. The basic aim is to keep all the production facilities
in a constant and smooth servicing function and thus involves indirect costs
of production activity.
In other words, maintenance is not just a repair function, but
also a combination of any actions carried out to retain an item in, or restore
it to an acceptable condition. This, contributing to the revenue by reducing
the operating cost and increasing the quality and quantity of the production.
It is necessary to devise appropriate maintenance system. In
New Kishan Cement Pvt. Ltd., maintenance request maintaining the
production staff details, the defect and the possible rectification required.
There is an Asset or Facilities register where there is detailed description of
each physical asset such as name, code, vendors spares vendors,
interchangeable parts, etc. the register is maintained on the basis of the asset
classification in terms of usage, technical category and maintenance
methods.

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QUALITY CONTROL
The quality control department inspects the basic raw material,
which is procured, for quality assurance test.
In this department various physical and metallurgical tests are
undertaken before issuing the raw material to the production department.
In New Kishan Cement Pvt. Ltd., not only the raw material is
checked but also the final output is checked before it is dispatched off. The
material is tested in the laboratory with some special tools and equipments.
This process is necessary in order to get sufficient and effective
management production.

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INVENTORY CONTROL
Inventory control refers to the process whereby the Investment
in materials and parts is carried in stock is regulated within the predetermine
limits set in accordance with the inventory policy established by the
management.
Inventory is defined as a usable resource, which is physical and
tangible such as materials. Though inventory is a usable resource, it is also
an idle resource, unless it is managed efficiently and effectively. Inventories
constitute the largest component of current assets in many organizations. So
poor management would therefore result in the business failure. Hence,
efficient inventory control therefore can significantly contribute to the
overall profit-position of the organization.
In New Kishan Cement Pvt. Ltd., the inventories are adequately
and efficiently maintained so that they are made available as and when
required.

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PERSONNEL DEPARTMENT
INDEX
SR NO

PARTICULARS

Introduction to personnel department

Introduction to the units department

Organizational chart

Recruitment, Selection and Induction

Wage and Salary Administration

Staff Welfare Activities

Working Hours

Trade Union

Grievance Handling Process

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INTRODUCTION
The importance of personnel management is being increasingly
realized in industrial and non- industrial organization in India as well as
abroad. The management of the human resources is a very complicated and
a challenging task. It concentrates with the activities related to the human
element of the organization. A personnel manager solves the problem of
manpower and keeps their morale and motivation high.
Personnel management is regarded as a must for successful
running of the enterprise. A proper management resource helps the
organization to maximize the utilization of other resources.

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INTRODUCTION TO THE UNITS


DEPARTMENT

This department is mainly responsible for the recruitment, selection,


training, development, promotion, etc. all that is related to the employees.
The person responsible to the departments is as follows:Mr. Navneet G. Vadalia
The department maintains all the details regarding its employees for their
reference in future and as and whenever required.

ORGANIZATIONAL CHART
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In order to solve the personnel problems efficiently and in a


responsible manner, it has become necessary to establish a separate
personnel department in the organization. It is one of the most important
parts of the organization.
The organizational chart of New Kishan Cement Pvt. Ltd. is as
follows: DIRECTORS

PERSONNEL MANAGER

ASSISTANT

WORKERS(STAFF)

RECRUITMENT
The recruitment process started with identification of vacancies to be
filled up it is basically concerned with the identification of sources from
where the personnel can be employed and motivating them to offer for the
employment.

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According to EDWARD FLIPPO recruitment is both positive and


negative activity. It is process of searching for prospective employees,
stimulating and encouraging them to apply for job in an organisation.
There are mainly two types of sources to do the recruitment
INTERNAL SOURCES
EXTERNAL SOURCES
IN KISHAN CEMENT PVT LTD.. recruitment is done through internal
sources such as when any vacancies, occur, existing, employees are given
first preference they are promoted or transferred on the basis of merit
seniorities of performances.

SELECTION
The object of manpower selection is to as certain clearly the type of
person rallied and to secure an appropriate candidate for filling that position
it is also concerned with security relevant information about an applicant.

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INDUCTION
Induction is a technique by which a new employee is rehabilitated
into enhanced surrounding and introduced to the practiced, policies and the
objective of the organization. In other words it is a welcoming process. The
idea is to welcome a new comer make him\her fell at home and generate a
feeling of belongingness, however its small but is meaningful and has
significance as a part of total organization.
Process of Induction.
Firstly, information is given to newly appointed person to whom he
has to given a report and the place of report.
Secondly, the respective manager welcomes the employees.
Thirdly, it gives overall information about the department in which he
is designated.

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WAGES AND SALARY


ADMINISTRATION
The wage and salary administration is concern with the financial
aspects of needs, motivation and rewards.
WAGE is the remuneration paid for the service of labor in
production, periodically to an employee or worker, which is a blue collared
worker.

SALARY refers to the monthly or weekly rates paid to the clerical,


administrative and professional employees, that is, white collar workers.
New Kishan Cement Pvt. Ltd. provides minimum wages to the
unskilled laborers who are appointed on the daily basis, basically, the wage
and salary paid to the employees in the organization ranges from RS.
10,000, accordingly.

Management also provides certain extra facilities to its workers. It


provides its workers with 8.33% bonus in March.

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STAFF WELFARE ACTIVITIES


Today it is a proven fact that the employees are the most important
assets of a business unit. To motivate and to increase their morale it becomes
necessary for every unit to perform its activities, which can be helpful in
achieving the best results.
New Kishan Cement Pvt. Ltd. provides the following facilities to its
employees-

Leave Facilities:New Kishan Pvt. Ltd. provides leaves to its employees on alternative basis
that is if in this week the employees of the morning shift were on leave then in
the next week the employees of the other shift would get leave.
The workers can enjoy the following leaves during the year:
15 days earned leave
07 days casual leave
07 days sick leave

The administrative staff can enjoy the following leave during the year:
27 days earned leave
07 days casual leave
o7 days sick leave

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New Kishan Cement is found to be on a holiday only on 2 occasions, that


is at the time of Diwali and Janmastami otherwise, the company is working
on all the 365 days.

Food and Shelter:New Kishan Cement Pvt. Ltd. provides its employees with good food
by making canteen arrangements for them, were food is being provided
as and when required.
New Kishan Cement Pvt. Ltd. also provides good shelter
facilities to its employees by allowing leaving in the quarters, which are
being built in the factory premise only

Provident fund:-

The company provides the facility of Provident Fund as per the


Govt.s Act for provident fund.

Bonus:Each employee is paid 100% bonus once a year that is in March.


Thus, by giving bonus to its employees it gives job satisfaction to its
employees.

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The first aid box is always kept in the company so that the first
aid facilities are being provided immediately to any of the employees as and
when required.

WORKING HOURS
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It has been assumed that number of working days per year would be
300 days and factory would work in 3 shifts a day.
The company works in 3 shifts, that is:
The morning shift The afternoon shift The evening shift -

04:00 AM to 12:00PM
12:00 PM to 08:00PM
08:00 PM to 04:00AM

TRADE UNIONS
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A trade union is defined as a continuous and voluntary association of the


salary or wages earners and engaged in whatever industry or trade, formed for safe
guarding the interests of its members, maintaining and improving the conditions
and securing better relations between them and their employees, through collective
bargaining.
As in every company, New Kishan Cement Pvt. Ltd., also has a trade union,
where there is one union leader and others as its followers. The leader tries to
present and solve all the problems of its co-workers by presenting it to the
management and provide them with the required satisfaction.

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GRIVANCE HANDLING PROCESS

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MARKETING DEPARTMENT
INDEX
SR NO

PARTICULARS

PAGE
NO

Introduction to marketing department

Introduction to the unit department

Organizational chart

Market Segmentation

Pricing policy

Market research

Channels of Distribution

Sales policy

Advertising

10

Competitors

INTRODUCTION
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Marketing management represents an important functional area of


business management for the flow of goods and service from the producers to the
consumers. It looks after the marketing system of the enterprise. Marketing
management performs all the managerial function in the field of marketing.
Marketing is a social and managerial process by which individuals and
groups obtain what they need and want through creating, offering, and exchanging
products of value with other. Marketing management is a task of influencing the
level, timing and composition of demand in a way that will help the organization to
achieve objectives.

Introduction to units department

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This department is responsible for the selling and marketing


activities. Respective files are maintained here.
The persons responsible for the department are as follows: Mr. Rajanbhai V. Vadalia
Mr. Ketanbhai L. Vadalia
Mr. Navnit G. Vadalia

This department contains all the selling processes. It also


maintains certain useful books such as the order book ledger, bank register,
etc. which are required and necessary to be maintained.

ORGANIZATIONAL CHART

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The organizational depends upon the nature of the sales


promotion, distribution, market research, and other activities that are directly
or indirectly connected with the market.
The organizational chart of New Kishan Cement Ltd.is

as

follows:-

DIRECTORS

MARKETING MANAGER
SALES STAFF

9AGENTS

MARKET SEGMENTATION

It means the process of taking the total homogenous market for


a product and dividing it into several sub homogenous parts.
The market of the firm is segmented on the following
geographic basis.
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LOCAL
In local segment, the firm covers all the areas of Saurashtra in
which it sells out its products to its customers.

NATIONAL
In national segment, they provide their product to various other
states of their country.

INTERNATIONAL
In international segment, they provide their product to various
other foreign countries.

PRICING POLICIES
Pricing is the only variable factor determining the revenue income.
The pricing of the product of the company is done considering the
following:PRICE = Raw-Material Cost + Variable Cost + Transportation Cost +
Duties + Profit Margin.

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MARKET RESEARCH
It has a wider meaning and scope. It is the systematic gathering,
recording and analyzing the data about the problems connected with the
market place, problems like pricing etc.
New Kishan Cement Pvt. Ltd goes for market research through
internal sources. They conduct meetings with their agents and collect
information about the present market conditions. It is useful in the field of
high selling and rising demend.
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CHANNELS OF DISTRIBUTION
The distribution channel adopted by New Kishan Cement is as
under: -

MARKETING MANAGER

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AGENTS

DEALERS

CONSUMERS

THE DISTRIBUTION CHANNEL IS INPORTANT FACTOR


OF MARKETING TO BOOST UP THE SALES OF THE COMPANY.

SALES POLICY
There are generally 2 types of marketing policy, that is
Cash
Credit

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New Kishan Cement Pvt. Ltd., goes for both policies that is, it
gives goods on cash and even at times on credit further giving 2% cash
discount. It depends upon the size of the order. Generally, it goes for
credit policy.

ADVERTISING
It means the paid communication of the goods, services ar ideas by
the identified sponsors. It is a paid communication for the advertiuser
has to pay for the space or time in which advertisement appears.
New Kishan Cement Pvt. Ltd. Goes for advertising in thr
newspaper, magazines, radios, and at times also on television.

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COMPETITORS

In the fast growing world of technology almost each and every


company may be having some or the other competitors.

The company, New Kishan Cement Pvt. Ltd., faces competition


from the following competitors in the local market.

Decora Cement

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Kangaroo Cement

Sandhi Cement

And Many More

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FINANCE DEPARTMENT
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INDEX
SR NO

PARTICULARS

PAGE NO

Introduction to units department

49

Organizational chart

50

Total capital

51

Means of finance

52

Capital structure

53

INTRODUCTION
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In this department, all necessary files and other required


information are, maintained by the employees and the responsible managers.
The person responsible for the department is as follows: -

Mr. Rajanbhai V. Vadalia

ORGANIZATIONAL CHART
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The organizational chart of New Kishan Cement Pvt. Ltd. is as


follows: -

DIRECTOR
A/C & OFFICE ADMINISTRATOR
OFFICE MANAGER
ACCOUNTANT
OTHER STAFF

TOTAL CAPITAL
The total capital means the amount of the capital being required
by the company to continue its activities, not only at the time of
incorporation but also for the diversification, modernization, and expansion,
etc., of the company. The capital is also used for carrying on the routine
activities of the company. Not only this, the capital is also for used for the
purchase of the capital foods and also for the purchase of the raw materials
and also running the routine business activities successfully.
The total amount of capital initially with the company that is at
the time of incorporation was RS. 5 corers. At present that is after the

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expansion and modernization of the total amount of capital maintained with


the company is approximately RS, 12 Corers.

MEANS OF FINANCE
The means of the finance for the company, New Kishan
Cement Pvt. Ltd., are as under: -

Dena Bank
Share Capital
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Private Savings
Loans from friends and relatives

CAPITAL STRUCTURE
The term capital structure refers to the proportion of the debt
and equity capital. It can be legitimately expected that if the capital structure
or the financing leverage decision affects the total value of the firm then the
firm should select such a financing mix as well maximize the shareholders
wealth. Such a capital structure is referred to as the optimum capital
structure. In other words, reasonable proportion of debt and equity capital is
called as optimum capital structure; this leads to the maximum value of the
firm.

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SWOT ANALYSIS
The full form of SWOT analysis means:
Strength
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Weakness
Opportunity
Threat
The SWOT analysis of New Kishan Cement Pvt. Ltd. is as follows: -

Strength

Happy and contented work force

Efficient management

Weakness

Less production capacity comparatively

Opportunity

Expansion in untouched markets

Scope of diversification that is manufacturing different types of


cements.

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Threats

Competition from various other companies like the kangaroo cement,


Decora cement, etc.

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SUGGESTIONS
As a student of B.B.A. I would suggest that the unit should go for
brand awareness, expand their market size go for more of advertisements on
the televisions, etc
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However, if would be just and proper if hey continue to offer their


present services with profit.

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CONCLUSIONS
New Kishan Cement is a very well known firm. It tries to
provide employment more to the unemployed persons and runs the unit for
the betterment of the country, as one of its objectives.
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The company administrates all the departments quite efficiently


and effectively. As a result the industry is running with profit since the year
of commencement.
The management has good industrial relation with the
employees and the workers; they are also given the benefits like Provident
Fund, Bonus, etc. Thus, we can say it sets a good example to the rest. The
professional managers, who are aware of the popular principles and practice
of the management; are managing the company.

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BIBILOGRAPHY
Without the theoretical knowledge, we cannot write more about
all the departments like: Personnel, Financial, Marketing and Production and
so I referred the following books.

Production and Operation Management

By Chunawalla Patel

Personnel Management

By C.B Mamoria

Marketing Management

By S.A. Sherlekar

Financial Management

By Khan & Jain


By Taxman

www.kishancement.com

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