 INTERNATIONAL BAKERY INDUSTRY

This industry includes companies that primarily manufacture fresh and frozen bread
and other bakery products. The industry acquires
acquires raw materials such as flour,
flour , starch,
sugar, meat, dried fruit, emulsifiers, flavorings, preservatives, additives, gluten,
vitamins and food acids and processes them into consumer food products like bread,
doughnuts, cakes, pies and pastries. These are then sold to supermarkets,
convenience stores, food service providers and other retailer s.

The Global Bakery Goods Manufacturing industry has risen modestl y over the past
five years, despite having faced numerous challenges. The demand for bakery
 products has risen slowly in the mature markets of Western Europe and North
America, causing manufacturers to seek opportunities in high-growth regions.
Higher product prices, driven by increasing input costs, have somewhat curbed
demand for industry goods, but growth in the per-unit price of products sold has
driven revenue increases.

 INDIAN BAKERY INDUSTRY

The Indian bakery industry is dominated by the small-scale sector with an es timated
50,000 small and medium-size producers, along with 15 units in the organized
sector. Apart from the nature of the industry, which gravitates to the markets and
caters to the local tastes, the industry is widely dispersed also due to the reservation
 policies (relating to the small scale industries) of the government.

Biscuits and bread which are considered to be the major bakery product and they
account for 82% of all bakery production. The unorganized sector accounts for
about half of the total
total biscuit production estimated at 1.5 million tons. It also
accounts for 85% of the total bread production and around 90% of the other bakery
 products estimated at 0.6 million tons. The last includes pastries, cakes, buns, rusks
rusks
and others.

Bakery industry in India today has an important place in the industrial map of the
country. Bakery products are an item of mass consumption in view of its low price

2
 and high nutrient value. With rapid growth and changing eating habits of people,
 bakery product.

The shining star of the sector remains the biscuits industry, which is expected to
outperform the growth of the sector overall.

Trends in the Industry

i. Retail Bakery
ii. Improved Packaging
iii. Health Foods
iv. Taste & Appeal: No Compromise
v. Technology trends.

Biscuit Bread

Demand Demand

2014-2015 = 27.58 thousand MT 2014-2015 = 26.90 thousand MT

2014-2015 = 6.2% 2014-2015 = 5.0%
[Market review of BAKERY industry]
(Table 4.1.1)

3
 Bakery Products

Bread Pastries

Bagels Pies

Muffins Tarts

Pizza Brownies

Buns Cakes

[Bakery Products]

(Table 4.1.2)

4
 Specialties

Some bakeries provide services for special occasions as weddings,

weddings, birthday
 parties,
 parties, anniversaries,
anniversaries, or even business events) or for people who have allergies or
sensitivities to certain foods (such as nuts,
nuts, peanuts,
 peanuts, dairy or
dairy or gluten).
gluten).

 Commercialization

Grocery stores and
stores and supermarkets,
supermarkets, in many countries, sell prepackaged or pre-sliced
or  pre-sliced
 bread , cakes, and other pastries. They can also offer in-store baking and basic
basi c cake
decoration. Nonetheless, many people still prefer to get their baked goods from a
small artisanal bakery, either out of tradition, the availability of a greater variety of
 baked goods, or due to the higher quality products characteristic of the trade of
 baking.

5
 4.2: GENERAL INFORMATION OF ATUL BAKERY

ATUL BAKERY started 26, January, 1991 in piplod, Surat. Atulbhai Vekari ya Owner
of ATUL BAKERY. This is Multigrain Food Pvt. Ltd. Today’s sophisticated consumer
expects to enjoy a high quality products, delivered in a friendly manner in convenient
location. Equally is important the food experience to them. The accurately reflects our
customer base, and ATUL BAKERY is uniquely positioned to meet the demand of this
target market.
 ATUL BAKERY product
1. Cakes
2. Pastries
3. Cookies
4. Parwadi
5. Bread
6. Mawa cakes
7. Toast
8.  Nankhatai
9. Biscuit
10. Our Specialty
11. Chocolate

6
 Contact Information

MULTIGRAIN FOOD PVT.LTD.

 Regional office

Address: 131, Bhatpore, G.I.D.C., Opp. I.T.I. Ichhapore, Tal. Choyarsi, Dis.
Surat –  394515, Gujarat, India.
Phone No.: 0261-2907070
Mobile No.: +91 –  9913870005
Email: info@atulbakery.com
Web-site: www.atulbakery.com

 Corporate Office

Address: L-1 Suramya App. Dumas Road, Piplod, Surat  –  395007

Phone No.: 0261-2220666
Email: info@atulbakery.com
Web-site: www.atulbakery.com

4.3: BOARD OF DIRECTORS

 Board of Directors
 Atulbhai Vekariya ( Chairman)
 Ashokbhai Vekariya (Financial General Manager and Director)
 Rameshbhai Vekariya ( Chief Executive Officer)

7
 4.4: COMPANY INFORMATION
 The Brand “ATUL”:

[THE MULTIGRAIN FOOD PRIVATE LIMITED (ATUL BAKERY)]

ATUL brand is ATUL’s quality . ATUL recipes have been tested and refined to
 produce on the very highest quality product. We use the finest ingredients to make them
tastier and healthier. ATUL Brand is ATUL’s Location. Atul Bakeries are typically
located in high profile, high traffic locations throughout city which are easily
approachable to the customers.

ATUL Brand is ATUL’s People. ATUL staff goes through intense and comprehensive
training. They are knowledgeable in all areas of ATUL business. Most importantly they
are trained to provide extremely high quality service that focuses on meeting the needs
of ATUL’s customers.
ATUL BAKERY is also expanding through Franchising. A wider menu is being
developed for these locations to serve better than the best imagine you are walking
around our shop peeking into the shop windows. The aroma wafting from a storefront

8
stops you in your tracks. You follow your nose into the door and you see rows of golden,
delicate sweets and crusty Biscuits.
It all began with two friends in business, a sweet tooth and a dream. In 2007, ATUL
BAKERY was founded with the goal of providing our customers with classic Indian
 baked goods in a warm & friendly. Having 11 years’ experience of Restaurant Industry
and a goal to serve the best, we started “ATUL BAKERY” on 26th January, 2007.
Today we are respected as a leading brand in the bakery. However, the more things
change, the more we stay the same! Each day, we bake everything from scratch using
the finest ingredients, just as you would at home. From Cakes to Cookies, from Breads
to Biscuits, our treats are meant to bring you back to a time when a bite of something
sweet could make the world a little brighter. This is what sets us apart and keeps our
loyal customers coming back, again and again.

 ATUL Concept: “We make the Best”

The aroma of ATUL fresh bakery products provides you with joy and you enjoy
them truly. ATUL "Fresh to You" service demonstrates the care and quality that
goes into all of ATUL fresh made taste temptations.

 ATUL Product: “The Perfect Mix”

All ATUL products are founded, developed and perfected by master bakers. ATUL
exclusive product line features a contemporary range of edibles that appeal to
contemporary taste. Stop by ATUL stores at Piplod, Magdalla & University Road
and let our smiling staff help you choose from ATUL selection. Whatever the
occasion, Atul Bakery is here to make your life a l ittle sweeter.

9
 Departments in ATUL BAKERY:

 Marketing Department

 Production Department

 HR Department

 Assembling Department

 Quality Department

 Store & Purchase Department

 Finance / marketing Department

10
 4.5: ORGANISATIONAL STRUCTURE

Board of Directors

General Manager 

Assistance

Senior Executive Officer

Junior Executive Officer

Senior Assistance

Junior Assistance

Workers Workers Workers

[Organizational Structure in ATUL BAKERY]

(Diagram 4.5)

11
4.6: VISION, MISSION, CORPORATE GOALS AND OBJECTIVE

4.6.1: Vision

“To be a Leader in our chosen Markets by 2025 by building a strong bond with ATUL
Customer, ATUL Stakeholders and ATUL Employees.”

4.6.2: Mission

ATUL’s mission is to support our Corporate Leadership, Department Heads and

employees in the achieving their personal and strategic goals.

4.6.3: Corporate Goals and Objectives

 Corporate Goal
 ATUL Business ethics are based on Integrity and Commitment towards

achieving organizational goals.

 We are committed to benchmark our success with Customer satisfaction by

attaining, delivering and maintaining the highest standards of Quality & Cost
effective Services and Products.
 Ensuring fair Recruitment, enhanced Performance, Promotions, and improved

Quality of Life for employees and their family members.

 ATUL focus is to facilitate free flow of communication with trust on People and

Policy and evolve a participative work environment.

 We strive for Excellence with passion in all of ATUL businesses and with a

focused approach --- aptly captured in our company’s tag line “Prominence
through Excellence”.
 ATUL committed to preserve & protect ATUL ecological environment and

ATUL heritage.

 Objectives
 Facilitate people to build a congenial working environment.

 Promote a culture of Teamwork amongst employees.

 Focus on defined Values and Principles.

 Facilitate people towards a multi skilled and multi-tasking approach.

 Fully satisfied customer on used company product.

12
 4.7: SWOT ANALYSIS

Strength: Weakness:
 New and different Varieties Bakery products are perishable item
Location Financing
Ambience of place
Experienced staff

Opportunity: Threats:
Expansion of the product Line Local competition
Growing concern for Health Economic downturn
Growing Market
[SWOT Analysis of ATUL BAKERY]

(Diagram 4.7)

We believe in TTE and these three words define our commitment to both our Internal
And External customer.

T Transparency

T Trust

E Entrepreneurship
[TTE Network of ATUL BKERY]

(Diagram 4.8)

13
5.1: INTRODUCTION & OBJECTIVES OF HRM DEPARTMENT
Human Resource Management is the Management function concerned with help of
motivating and maintaining people in organization. It focus on people in the
organization.

(Source: K.Ashwathappa, 5th addition, Page no..: 7)

5.1.1: Introduction of Human Resource Department

Human Resource Department is the most important function in the organization. HR

Department activities include Recruitment, Selection, Training and Development,
Wage and salary, Allowance etc. HR department follow the TQM (Total Quality
Management) in ATUL BAKERY. HR department is responsible for analyze the data.
HR department providing infrastructure development for employee. Maintaining
liaison with different government authorities. Ensure proper supply of man power
according to company policy. HR department providing work environment satisfaction.
HR department providing industrial safety & legal requirement of organization. HR
department recruit new employee by giving advertisement in newspaper according to
requirement.

Philosophy of HR department

 Welfare facility

 Canteen facility

ATUL BAKERY has legal licensees & Acts

 Factory Act –  1948

 Industrial Act –  1947

 Standing order Act

 Payment of bonus Act –  1965

 Payment of wages Act –  1956

 Employee Gratuity Act –  1972

 Minimum wages Act –  1948

14
5.1.2: Objectives of Human Resource Management

 To provide job contentment through empowerment, accountability and

responsibility.
 To build and upgrade competencies through virtual learning, opportunities for
growth and providing challenge in the job.
 To foster a climate of creativity, innovation and enthusiasm.
 To enhance the quality of life of employees and their famil y.
 Demonstrate a compelling modesty and act with quite & calm determination to
create an atmosphere of self-motivation across all levels.
 Facilitate people to build congenial working environment.
 Promote a culture of Teamwork amongst employees.
 Strive for continuous improvement in upgrading the competencies of employees
through focused initiatives.
 Focus on defined Values and Principles.
 Facilitate people towards a multi skilled and multi-tasking approach.

15
 5.2: STRUCTURE OF HUMAN RESOURCE DEPARTMENT

ATUL BAKERY is not MNC Company so Human Resource Department is small and
three or four members in HR department structure in the organization.

Human Resource Executive

Human Resource Manager

(Dipti Patel)

Line Manager

Worker Worker
Worker

[Structure of Human Resource Management of ATUL BAKERY]

(Diagram 5.2)

16
 5.3: POLICIES OF HUMAN RESOURCE MANAGEMENT

 Recruitment and Selection policies

 The policy defines the objectives to be met in the implementation of

Recruitment and selection which are aimed at attracting competent

individuals to fill a position with the most suitable applicant.
 Candidates are selected for appointment according to their ability,

Qualification and competencies required to fulfill the job requirement,

without having regard to discrimination factors, such as race and gender.
 Internal candidates are given prior consideration for job appointment and

only where it is considered that a suitable internal candidate is not available

will an external candidates be appointed.
 The company considers itself an equal opportunity employers and thus aims

to eliminate all forms of unfair discrimination in the recruitment and

selection of staff.

 Training and Development policies

 Ensure that employees and volunteers are supported and enabled to meet

the changing demands of the organization and its service users so that
the organization achieves its strategic objectives.
 Facilitate employee/volunteer development and personal development

through assisting them to broaden, deepen and thereby further enhance

their existing skill base.
 Provide a working environment where continuous learning and

development take place that help staff to gain more enjoyment from their
roles, increase motivation and enhance staff retention.
 Promotion Policy.
 Leave Policy.
 Birthday wish Policy.
 Welfare Policy.

17
 5.4: HUMAN RESOURCE PLANNING

Human Resource Planning is the process of forecasting a firm’s future demand for,
and supply of, the right type of people in the right number.

Planning means to predetermine a course of action. Forecasting is the main activity

HRP.

Forecasting is the estimating and predicting future condition & event and the needs &
opportunities associated with them.
(Source: K. Ashwathappa, 5 th addition, Page no..: 74)

Developing Developing
Process Forecasting Objective

Activities of Human Resource

Developing Developing
Planning
Policies Strategies

Budgeting Scheduling Tasking

[Activities of Human Resource Planning in ATUL BAKERY]

(Diagram 5.4)

18
 5.5: JOB DESCRIPTION AND SPECIFICATION FOR VARIOUS
JOB POSITION

5.5.1: Job description

Job description means a statement of containing items. Such as,

1. Job title
2. Location
3. Job summary
4. Duties
5. Machine, tools and equipment
6. Materials and forms used
7. Supervision given or received
8. Work condition
9. Hazards
(Source: K. Ashwathappa, 5th addition, Page no..: 106)

1 2 3
Job title HR Manager Marketing Worker at
Manager production
department
Location HR & IR Department Marketing Plant and process
in Bakery Department Division
Job Hiring and Selecting More product sell in Work continues,
summary Qualified people or market and Lower Level worker,
Built up relation motivating salesman work to Enter raw
Worker And Fully honestly work. material to Finish
Management.  product at plant.
Duties Motivating, training Advertising, Properly work, timing
Maintaining people, Promotion, Create Perfection, no ideal
Create time  New market Machine time.
 punctuality Development.

19
 Work Seat Office and Office work and Plant Location, 8
condition Timely Work outside Selling. hours Working time.
Machine, Daily work book and Daily work book and Cake, Biscuit
tools Attendance sheet. Attendance sheet. machine Pastry
And rolling.
equipment
Hazards ============== =============== Proper mask, head
cap.
[Job Description of various job position in ATUL BAKERY]
(Table 5.5.1)

5.5.2: Job specification

Job specification means a statement of human qualification necessary to do the job.

Such as,
1. Education
2. Experience
3. Training
4. Judgment
5. Initiative
6. Physical effort
7. Physical skills
8. Responsibilities
9. Communication skills
10. Emotional characteristics
11. Unusual sensory demand such as sight, smell, hearing
(Source: K. Ashwathappa, 5th addition, Page no..: 106)

20
 HR Manager Marketing Worker at
Manager production
department
Education MBA (HR) MBA (Marketing) 10th, 12th,
B.com pass
Experience 10 years 10 years 2 years
Training 1 or 2 months 1 or 2 months At least 6 months
Physical effort  No Little effort for More like proper
company service
in machinery etc.
Physical skills Letter typing fast Maintaining Manage two
customer  product process at
And Franchisers. the one time.
Responsibilities Daily  New product change Timely work and
supervision to and Innovation of  proper
Our employees market.
Communication Proper and Highly sophisticated  Not much as
skills Meaning full and Proper and importance
Meaningful

Unusual sensory  No No Yes, sometime. At

demand such as time of not proper
sight, smell, Work machine.
hearing
[Job Specification of various job position in ATUL BAKERY]
(Table 5.5.2)

21
 5.6: RECRUITMENT, SELECTION AND INDUCTION

 Introduction
The purpose of this policy is to direct and discipline recruitment and employment
 practices to ensure that the objectives of the company and attained especially those
objective which are related to structural and operational efficiency within the
 business, the demographic composition of the workforce and to provide guidance
on the recruitment of the staff so as to comply with the provision of the labor
Relation Act 66 of 1995 and the requirement of the Employment Equity Act of
1998.

Recruitment  involves attracting and obtaining as many applications as possible

from eligible job-seekers.
(Source: K. Ashwathappa, 5 th addition, Page no..: 144)

5.6.1: Recruitment

 Recruitment Procedure
I. Identification of the Vacancy
II. Managers are responsible for establishing a business need for recruitment and
create new position. A recruitment Requisition Form needs to be completed for
Director’s approval before the recruitment process can be initiate by Human
Resources. It is important to ensure that the budget exists for the appointment
of a new employees.
III. Ensure that you have done a correct analysis of the demographic data of your
department and that you have clearly specified these requirement on the
employees requisition form.
IV. Completion of Employee Requisition
The information supplied on this form will be vital in drawing up the internal
and if necessary, external advertisement.
V. Authorization of Recruitment Requisitions
The Line Manager together with Human Resource must identify a salary range
and job grade for the position. The Line Manager must have the requisition

22
 approved by the Managing Director before returning the approved Employees
Requisition to Human Resource.
VI. Advertising
Human Resource will draft an internal advertisement which will be circulated,
ensuring that all vacancies are advertised internally and brought to the attention
of all employees.
External Advertisement will be drafted and advertised in the appropriate media
and electronic job boards.
VII. CV Selection
All CVs will be collected and screened by Human Resource before being
forwarded to the respective Line Manager for CV selection. It is importance to
note that when conducting the CV selection process t hat we ensure consistency
and that Human Resource can only set up interviews once a CV selection list is
received from the Line Manager.
VIII. Interviews
It is recommend that in view of Equity and Fairness that interviews are
conducted by a panel of two or three interviews. This could be the direct line
manager to whom the person would be reporting to, a subject matter expert and
HR representative. This ensure that the process is objecti ve and that the decision
to appoint or not to appoint is supported by the panel.

5.6.2: Selection

 Meaning
Selection is the process of differentiating between applicant in order to identify and
hire those with a greater like hood of success in a job.
(Source: K. Ashwathappa, 5 th addition, Page no..: 170)

 Selection Procedure

I. Once all the candidates have been interviewed, a final selection would need to
 be made based on the candidates who meets the requirement of the job.
Psychometric tests could be conducted on the top three candidates who are

23
  potential appointees. In making final decision, one would need to consider the
result of the Psychometrics tests in relation to the requirement of the job as well
as candidates performance during the interview and outcomes of reference
checks conducted.
II.  No indication be given to the employees at any stage as to whether we find them
suitable to the position.
III. Human Resources together with the line manager will conduct at least two
reference checks. A reference check form must be obtained from Human
Resource. Compulsory favorable credit and reference checks.
IV. Offer of Employment
V. An offer of employment must be discussed and in agreement of the offer,
Human Resource will prepare an offer of employment which must be signed by
the Managing Director.
VI. Candidates has accepted the offer, the relevant documentation must be
completed and signed.

5.6.3: Induction or Orientation:

 Meaning
Induction means systematic and planning introduction of employees to their job
their co-workers and the organization. It is also called Induction.
(Source: K. Ashwathappa, 5th addition, Page no..: 191)

I. An orientation programmed for the new employee will be arranged by Human

Resources. Orientations include the new employee’s name, department, official
starting date and any office requirement that ma y be needed.
II. Employment of Relatives.
III. Compromising situation and where there may a concern about conflict of
interest.
IV. The purpose of this policy is to avoid problems of morale, discipline, security
and other potential conflict of interest.

24
 5.7: TRAINING

 Meanings
Training refers to the process of imparting specific skills.
Development refers to the learning opportunities designed to help employees
grow.
Education is theoretical learning in classroom.
Training and development needs= Standard Performance –  Actual Performance
(Source: K.Ashwathappa, 5th addition, Page no..: 207)

I. Purpose and Scope

The ATUL BAKERY is committed to ensuring that all staff and volunteers have
access to learning, development and training opportunities which enable them to
 be suitably knowledgeable and skilled to carry out their role within the
organization.
II. Aims
 Ensure that employees and volunteers are supported and enabled to meet the

changing demands of the organization and its services users so that the
organization achieves its strategic objective.
 Facilitate employee development and personal development through assisting

them to broaden, deepen and there by further enhance their existi ng skill base.
III. Equal Opportunity
Learning on the grounds of gender, age, marital status, disability, racial grounds,
sexual orientation, religion or belief, responsibility for employment status. Part
time and fixed term employees will have equal access to learning and
development opportunities appropriate to their post, and volunteers will be given
access to relevant training.
IV. Route of Learning and Development
 On the job training include job shadowing, mentoring, in house s hill sharing,

staff away days etc.

 Placements or visits to other organizations.

 Job development opportunities such as public speaking in house presentat ion

at team meetings.

25
  Attending internal or external training days or workshops.

 Attending conferences, forums.

 An external course of study.

 Web-based E-Learning.

 Self-direct study –   such as books, manuals, online information Multigrain is

committed the organization.

  Networking with partner in same organization.

V. Core Learning
There are specific areas of learning which are essential for all employees and cover
a rolling programmed of needs which have been identified as part of a continuous
 programmed of learning and development.
 Induction

 ICT (Information and Communication Technologies)

 Recoding, Monitoring & Evaluating Learning

VI. Key professional and skill-based Learning

 Enable us to fulfill our strategies objectives.

 Essential in order to generate and maintain income.

 Ensure IT skill meet business need

 Essential to ensure the quality of service provision.

26
 5.8: EVALUATION AND CONTROL (PERFORMANCE
APPRAISAL)

 Meanings
Performance Management  means an ongoing communication process, which
involves the line manager and their employee in:
 Developing realistic and appropriate performance standards.

 Giving and receiving feedback about performance.

 Participating in constructive performance appraisals.

 Appraisal
Annual Appraisals are an essential component of ATUL BAKERY employee’s
 performance management framework and are supported by regular support and
supervision sessions between line managers and their employees throughout the
course of the year.
 Performance appraisal is an objective assessment of an individual’s perf ormance
against well-defined benchmarks.
(Source: K. Ashwathappa, 5 th addition, Page no..: 239)
 Supervision & Appraisal Process
 The ATUL BAKERY has a culture of effective informal mentoring on an

ongoing basis; this is based around continuous support. The formal aspects to
this however are supervision sessions are held at a min of 6 week intervals
 between all
 Staff and their line managers on an individual basis.

 Discussion with each employee on an annual basis.

Forms for the Supervision and Appraisal are available on the Intranet.

Approved date: ..................................................................

Director name: …………………………………………..

Signature: ...............................................................

27
Performance appraisal are widely used in the society. The history of performance
appraisal can be dated back to the 20 th century and then to the second world war when
the merit rating was used for first time. An employer evaluating their employees is a
very old concept. Performance appraisal are an indispensable part of performance
measurement.

 Performance Appraisal Methods

1. Critical incident method
2. Weighted checklist
3. Paired comparison analysis
4. Graphics rating scales
5. Essay Evaluation
6. BARS (Behaviorally anchored rating scales)
7. Performance ranking method
8. Management by Objectives (MBO)
9. 360 degree performance appraisal
10. Forced ranking (Forced Distribution)
11. Behavioral observation scale

28
 5.9: WAGES, SALARY AND COMPENSATION
ADMINISTRATION

 Meanings

Employee Benefits and Service means include any benefits that the employee recei ved
in addition to direct remuneration.

Salary means payment on working time basis i.e. only cash payment monthly or
quarterly.

Wages means extra benefits given employees by company. Sometimes monetary or

 Non-monetary benefits given employees. EX: Insurance Policy.

Compensation means disability and worker’s compensation benefits are also offered
to employees. Employees contribute funds to assist workers who are ill or injured and
cannot working owing to occupational injury or ailment. These benefit are regulated by
the Workmen’s Compensation Act

(Source: K. Ashwathappa, 5 th addition, Page no..: 329)

SALARY WAGES COMPENSATION

Human 25,000 per Bonus and Monetary Sometimes health is not

Resource month festival benefits good so medical expense
Manager (12000rs. Last year)  pay company.

Marketing 21000 per Time to target Sometimes health is not

Manager month achieved and also good so medical expense
Monetary festival  pay company.
 benefits. (12000rs.
Last year)

Finance 30000 per Some percentage (%) Sometimes health is not

Manager month of salary on bonus good so medical expense
type and monetary  pay company.

29
  benefits. (12000rs.
Last year)
15% Bonus on salary
in last year

Production 25000 per Bonus and Monetary Sometimes health is not

Manager month festival benefits good so medical expense
(12000rs. Last year)  pay company.

Supervisor(++) 15000 per Bonus and Monetary Sometimes health is not

month festival benefits and good so medical expense
Insurance Policy.  pay company.
Supervisor death so all
education expenses give
company on worker’s
family.

Workers* 8000 per Bonus and Monetary Sometimes health is not

month as well as Non- good so medical expense
monetary benefits  pay company and some
and festival benefits extra money give
and Insurance Policy. employee’s family and
worker death so all
education expenses give
company on worker’s
family.

Watchmen** 6500 per Bonus and Monetary Sometimes health is not

month as well as Non- good so medical expense
monetary benefits  pay company and some
and festival benefits extra money give
and Insurance Policy. employee’s family and
worker death so all

30
 education expenses give
company on worker’s
family.

[Wages, Salary, Compensation in different various position in ATUL BAKERY]

(Table 5.9.1)

 NOTE

(*) Worker’s salary different because work is different worker to worker.

(**) Watchmen’s salary different because Day duty or Night Duty to different

salary payment.

(++) Supervisor’s salary different because to three shift on production part and

supervisor to duty on different time so salary is different payment on work base.

31
 Wages and Salary Structure:

[Wages and Salary Structure in ATUL BAKERY]

(Diagram 5.9)

5.10: GRIEVANCE HANDLING

 Grievance Handling  means resolve conflict between Employee and employee,

Employers and Employers, Employers and Employees in organization.
 ATUL BAKERY   solve the conflict between employees or employers to best
method used is called “COOLING TIME” .
 “COOLING TIME  means any time conflict arise between employees or
employers so, both employees to different work, department, table and location
changes and one other is two days leave both employees and not cut the salary. So,
fresh mind and happiness on employees recover the work after two days.”
 After two days both employees to come director office and listen both employees
matter and solve dispute.
 Mostly solve problem Human Resource Manager a nd Director in ATUL BAKERY.

32
 5.11: PROVIDENT FUND SCHEME

 Employees provident fund organization is a statutory body of the government of the

India under the Ministry of labor and employment. It administrator a compulsory
contribute Provident fund scheme, Pension scheme and Insurance scheme.
 The EPFO’s apex decision making body is the central Boards of Trustees.
 ATUL BAKERY  provide Employees Provident Fund on the basis of Government
Rules and Regulation.
(Not Full information given by the company).

5.12: TIME OFFICE

DESIGNATION OFFICE TIME

Human Resource Manager 10:00am to 5:00pm (7 Hours)

Marketing Manager 10:00am to 5:00pm (7 Hours)

Finance Manager 10:00am to 5:00pm (7 Hours)

Production Manager 10:00am to 5:00pm (7 Hours)

Supervisors (3 shifts and 3 Supervisors) 9:00am to 5:00pm (8 Hours)

Workers (3 shifts) 9:00am to 5:00pm (8 Hours)

Watchmen’s (3 shifts and 9 watchmen) 9:00am to 5:00pm (8 Hours)

[Office Time in ATUL BAKERY]

(Table 5.12)

33
 5.13: ALLOWANCES TO EMPLOYEE
 Meaning
An allowance is an amount of money given or allocated usuall y at regular intervals
for a specific purpose.
 Allowance is one kind of the bonus.

 ATUL BAKERY provide allowances to employee is

1. Some extra money given with include salary at every six months.
(ATUL BAKERY Rs. 6000 allowance to all managers at six months).
2. Some Non-monetary allowance also given by the company like,
 Children’s school dress
  Notebooks and pen or pencils.
 Every years given gift or chocolates to workers.
 Every festivals celebrate with company and given some monetary
allowance to worker on special festival days.

(ATUL BAKERY given gifts and chocolates of worker or their children’s

and Rs.2000 given at every employees work in the company).

34
 5.14: WELFARE FACILITIES

 Meaning
Welfare means faring or doing well. It is comprehensive term, and refers to the
 physical, mental, moral and emotional well-being of an individual. The term
welfare is a relative concept, relative in time and space. It, therefore, varies from
time to time, region to region and from country to country.

 Types OF Welfare Services

1. Intramural Facilities
These Services are provided within establishment. These include latrines and
urinal, washing and bathing facilities, canteens, uniforms, medical etc. These
facilities which provide within a company. It relates all the thing regarding that
the employee is physically as well as mentally, healthy or not, He/she is capable
of doing the entire thing normally as like a normal man /women.
 Objectives:  TO know the level of physical as well as mental strength of

employees.

2. Extramural Facilities
These services are provided outside the establishment. These consist of
Transportation, security offices, recreation etc. These facilities which provides
outside the company. It relates Employees safety refers to the protection of
workers from dangers of industrial accident which is unplanned event in which
can action and recreation of an object a substance a person or a radiation results
in personal injury.
 Objectives: - To protect the employees from danger.

35
 Classification of labor welfare
Intramural Facilities Extramural Facilities
(Statutory) (Non-Statutory)
Washing facilities Educational facilities
Facilities for Storing & Drying Medical facilities
Facilities for sitting Transport facilities
First-aid appliances Recreational facilities
Shelter, restroom & lunch room Maternity benefits
Canteen Housing facilities
Drinking water Social insurance
Creches Workers co-operative
Welfare Officer Vocational training
Occupation Safety Benevolent fund
Latrine & toilets Leave travel facilities
[Classification of Labor Welfare]
(Table 5.14)

 Welfare facilities according to the factories act 1948

1. Washing facilities (Section-42)

2. Facilities for storing and dry clothing ( Section-43)
3. Sitting facilities (Section-44)
4. First-aid-facilities (Section-45)
5. Canteens (Section-46)
6. Shelter, restroom and lunch room ( saection-47)
7. Crèches (Section-48)
8. Welfare officer (section-49)

36
 Welfare facilities provided in ATUL BAKERY

1. Washing facilities
There is proper arrangement of washing facilities in every department of
Multigrain with such facility like separate rooms, pegs, lockers and other
arrangement. Each department has their separate washing facilities in Multigrain
Food Pvt. ltd.

2. Drinking water
Drinking water is the one of the most needed facility for good health of the
 person, in the Multigrain Food pvt Ltd water coolers are provided in every
department at sufficient distance.

 Facilities for storing and drying clothes

There is a good arrangement in the Multigrain Food pvt Ltd for the storing clothes
in clean and hygienic condition in the department.

3. Facilities for sitting

According to factories act, for worker who are to work in a standing position,
suitable arrangement for sitting shall be provided in the factories.
In every department to take rest between working hours. Company provides chair
to those worker who are working on continue machine. They provide this facility
in every. Department with good furniture interior.

4. Facilities for first-aid box

According to factories act, First-aid box or cupboard equipped with the required.
Ambulance facility is also available for employee’s family members mostly in case
of pregnancy or any other emergency.

5. Canteen
According to the factories act, a factory that employing more than 250 workers,
there shall be a canteen for the use of workers. The government may prescribed
the rules in respect of this:

37
  Food stuff to be served in the canteen

 Charge to be made

 Constitution of the managing committee for the canteen

 Representation of the worker in management of canteen

In Multigrain Food Pvt. Ltd., In the Multigrain Food Pvt. Ltd. they provide the
canteen facilities. The canteen located in the plant and has one hall with capacity
of 50 workers. The canteen is worked by the company. The prime function of
the canteen is to extend catering service at various locations within the plant as
decide by their management.
In Multigrain Food Pvt. Ltd., the management is given free fuel to the canteen
for cooking. The company provide coupon of canteen. The amount of one
coupon is Rs. 15.00. In Multigrain Food Pvt. Ltd. the canteen facility is in
hygienic condition.
 Multigrain Food Pvt. Ltd. Menu Of Canteen

 For vegetarian

Roti 4 to 6 (Depending Weight)

Dal
Veg –  2 (One dry and another with gravy)
Rice
Papad
Pickle
Green Salad
Curd
Sweet Dish

6. Shelter, restroom and lunch room

According to the factories Act, adequately and suitable shelters, restroom, and
lunchrooms, with drinking water facility made in factory employing 150 workers
or more.
Rest room and lunch room shall be sufficiently lighted and ventilated. They provide
this with lighted, ventilated and clean condition.

38
  Time office management system
In Multigrain Food Pvt. Ltd. the minimum basic working week is 48 hours
 per week, Monday to Saturday. This is generally based on the company’s
official hours of operation, 09.00am start –  6.00pm finish.
 Breaks
Lunch Time 1:00pm TO 2:00pm
Tea Time 4:00pm TO 4:15pm
 Industrial Relation Policy
 Objectives of Industrial Relation

1. To promote and develop labor management relation.

2. To regulate the production by minimizing industrial conflicts
3. To provide opportunity to workers to involve in decision making process
with management.
4. To encourage and develop trade unions in order to improve the workers'
strength.

 Three parties of Industrial Relation

Employees Employer’s association

Employer Industrial Trade union

relation

Government Courts and Tribunals

[Parties of Industrial Policy]

(Diagram 5.15)

39
 Health and safety

Multigrain Food Pvt Ltd  shall works towards providing a safe and healthy
working environment at its service shop, and to take adequate steps to prevent
accidents & injury to health arising out of the course of working by minimizing, as
far as is reasonably practicable, the causes of hazards inherent in the working
environment.

40
 6.1: INTRODUCTION & OBJECTIVE OF MARKETING
DEPARTMENT

 Definition
“Marketing is a Social management Process by which individuals & groups obtain
what they need & want through creating, offering & exchanging products of value
with others.”

Their Brand is their People.

Their staff goes through intense and comprehensive training. They are
knowledgeable in all areas of their business. Most importantly they are trained to
 provide extremely high quality service that focuses on meeting the needs of their
customers.

Their Products - ‘The Perfect Mix’

All their products are founded, developed and perfected by master bakers. Their
exclusive product line features a contemporary range of edibles that appeal to
contemporary taste choices.

 Objectives
 The monitor the internal and external customers’ satis faction level.

 Launching BAKERY and NON-BAKERY product time to time.

 Innovative, quality products that are able to both expand existing markets and

create new ones for customers.

 To provide fresh and quality product to customers on daily basis.

41
6.2: STRUCTURE OF MARKETING DEPARTMENT

Top Management

Senior Executive Officer

Senior Executive
Senior Executive

Junior Executive

Senior Assistance

Junior Assistance

Workmen

[Structure of Marketing Department of ATUL BAKERY]

(Diagram 6.2)

42
 6.3: PRODUCTS AND ITS SPECIAL FEATURES

 Cake

What's a party without a cake? Cakes are the centerpiece of most any celebration. No
matter what the occasion, Spatula Bakery has the perfect cake for you! Carefully baked
and exquisitely decorated. Choose from more than 400 varieties of Cakes!

 Pastries

It’s hard to resist the aroma when you walk into their bakery. Their display case is a
feast for the eyes, overflowing with all kinds of pastries. Their exquisite specialty
 pastries are unique. Try them all.

43
 Cookies

Their cookies are always fresh, irresistibly soft and luscious! Carefully packaged to
 preserve their oven-fresh flavor. It can be one of the loving gift to your loved one!

Flavors & Verities of Cookies

 Sesame Duet

 Ajwain Masti

 Cumin Bite

 Choco Duet

 Almond Coconut Munch

 Butter Katli

 Hyderabadi Special

 Butter Scotch

 Fruit Punch

 Kaju Special

 Kaju Square

 Chocolate Chips Cookies

44
 Parwadi

Crispy, yummy and fresh Parwadi will melt in your mouth! Try it in your Breakfast
with tea, coffee or milk and you will love it like anything.

Flavors & Verities of Parwadi

 Special Khari

 Methi Khari

 Dil Khari

 Cream Roll

 Breads

All of the breads at Atul Bakery are inspired by traditional recipes. While they are
always experimenting with ways to improve their baking, the basics never change.
Hearty breads with full-bodied texture and taste are their USP!

Flavors & Verities of Breads

 Sandwich Bread

 Garlic Loaf

 Pizza Bread

 Garlic Bread

45
 Toast

Their fresh and delicious Toast is the favorite Breakfast for many! Whether it’s tea,
coffee or milk their tempting Toast goes best wit h any one!

Flavors & Verities of Toast

 Jeera Toast

 Frooti Toast

 Milk Toast

 Baby Toast

 Nankhatai

Find one of the best and tastiest Nankhatai at Atul Bakery. A smoothing taste every
time you eat.

Flavors & Verities of Nankhatai

  Nankhatai

 Pure Ghee Elaichi Nankhatai

 Chocolate Cashew Nankhatai

46
 Biscuits

A perfect biscuit should have a golden brown crusty top and bottom and when you split
it in half it should be soft and flaky! Experience the taste of real Biscuit at Atul Bakery.

Flavors & Verities of Biscuits

 Surti Sada Butter

 Jeera Pipar

 Chili Gajak

 Specialties

Festivals are their tradition and so is Farali Food! They have been making Farali
Specialties which you can trust and eat in your fast. Also their other special crispy food
items will surely make your day.

Flavors & Verities

 Makroom (Farali)

 Tal Farali

 Soup Sticks

 Kaju Makroom

47
 Puff

Butterly, flaky and rich without being heavy are t heir Quality Puff. Consider it in daily
your Snacks!

Flavors & Verities of Puff

 Paneer Puff

 Veg Puff

 Chocolate

A mouth-watering experience you simply can't resist.

48
 6.4: COMPETITORS ANALYSIS

ATUL Bakery can analysis the competitors’ products & its special features, raw
material used, price of products, packaging of products, quality of products and so on.

It will helps to develop and launch new products and verities of products, setting price
of product, improvement of quality and improvement of effective distribution channel.

List of Competitors
 Monginis Bakery & Cake Shop
 Shital Bakery
 Bhagwati Bakey
 Surat Bakery
 Maruti Bakery
 Mazda Bakery
 Royal Bakery
 Subodh Bakery
 Breadliner Bakery & Cake Shop

6.5: COMPARISON OF 4 P’S OF ORGANIZATION WITH

COMPETITORS
ATUL BAKERY Products
Cakes Cookies Breads Mawa Cakes

Pastries Biscuits Chocolate Parwadi

Toast Nankhatai Puff Our Speciality

[Products of ATUL BAKERY]

(Table 6.5.1)

49
Compression of 4 P’s of ATUL Bakery with Monginis Bakery

ATUL BAKERY MONGINIS BAKERY

Product  Cake  Cake
 Pastry  Chocolates
 Chocolates  Pastry
 Cookies  Packaged Cake
 Breads  Breads
  Namkeen  Varity of Snakes
 Toast
 Biscuits
 Mawa Cake
  Nankhatai
 Puff
 Other Specialties
Price  Price of product is reasonable  Price is reasonable to its
as compared to its competitors. competitors
 Set pricing to achieve a  Price of cakes is vary on their
number of different objectives. size and flavors.
 To make a profit a business  On an average a half kg cake
must make sure that its would cost something around
 products are priced above their 200 and it goes up to a 1000
cost. depending on the size and the
flavor.
Place  Atul bakery is present in Surat Monginis cake shop is present in
city & its nearby areas in south 12 major cities with 500 retail
Gujarat. outlets or franchises all over

 It has 35 retail outlets or India.

franchises and Products will

supplied on daily basis through
15 route vehicles.

50
Promotion  Used media such as  Used Media such as
advertising, public relations, Television, Print, Web,
local marketing, research, and Hoardings, etc.
design and product  Regularly comes out with
development. offers on festive occasions.
 Regularly comes out with  Special Cakes and Chocolates
offers on festive occasions. for all those SSC (10 th
 Prime focus is on targeting Standard).
children, youngsters and adults  The successful boys can be
 by offering different products gifted with a Blue Coloured
to different customers.  basket and girls can be gifted
 Offer all the products in with pink coloured basket
various pack sizes (250 gms. filled with assorted
1kg, 5 kg., etc.) and packing chocolates and decorated
materials such as plastic pack with Doll.
etc. are of best quality.
[Compression of 4 P’s of ATUL Bakery and Monginis Bakery]

(Table 6.5.2)

6.6: CUSTOMER SEGMENTATION

1. Demographic
 Male & Female

 All age Groups like children, youngsters, adults.

2. Geographic
 Surat city and its nearby area like Bharuch, Ankleshwar, Navsari, Bardoli,

Valsad and Mandvi.

3. Behavioral
 People who are quality conscious.

51
 6.7: DISTRIBUTION NETWORK

1. Zero level distribution channel

BAKERY CUSTOMER
(Manufacture)

[Distribution Channel of ATUL BAKERY]

(Diagram 6.7.1)

ATUL BAKERY directly sell their products to their customers only in bulk quantity
like cake (up to weight 5kg), nankhatai, biscuit etc. It has t heir own 2 outlay which are
in direct contact with the customer.

2. One level distribution channel

BAKERY
(Manufacture) FRANCHISE CUSTOMER 

[Distribution Channel of ATUL BAKERY]

(Diagram 6.7.2)

ATUL BAKERY distributes various products like breads, cakes, pastry & other
 products to its outlets or franchise in Surat, Bharuch, Ankleshwer, Navsari, Bardoli,
Valsad and Mandvi. ATUL BAKERY is handling 35 outlets for selling their bakery
and non-bakery products.

52
 6.8: PRICING METHODS & STRATEGIES

 Cost based pricing

ATUL Bakery set their price on the basis of total cost structure. In order to make a
 profit a company make sure that its products are priced above their cost. The total
cost of a product includes fixed cost, variable cost, overheads such as investment in
equipment, people and technology, as well as direct costs, such as raw materials
and ingredients.

 Competition based pricing

ATUL Bakery considers prices of competitors’ products to set prices of their own
 products. The company charge higher, lower or equal prices as compare to the
 prices of its competitors for different products.

 Company objectives
ATUL Bakery may set its pricing to achieve a number of differ ent objectives like,
 Maximize profits

 Achieve a target return on investment

 Achieve a target sales figure

 Match the competition.

6.9: PROMOTIONAL ACTIVITIES

 ATUL BAKERY has used media such as print media, social media, public relations,
local marketing and product development.
 ATUL Bakery regularly comes out with offers on festive occasions.
 ATUL Bakery offers Gift Coupons to their customers.
 They facilitate online buying facility and free home delivery.
 ATUL Bakery maintain relationship with customers and regularly collect feedback
from customers.
 They launch new products time to time to customers.

53
 6.10: CONTROL AND REPORTING SYSTEM

 ATUL Bakery has regularly collect sales report from its franchises.
 They also collect information about customers’ expectations and demand.

54
 7.1: INTRODUCTION & OBJECTIVE PRODUCTION
DEPARTMENT

 Definition

Production is the process of converting the raw material or the other inputs into the
 product for the further production or the finished goods or services so at the utility
of inputs is created or enhanced and the needs of consumer are satisfied.

The process of converting the raw materials such as raw materials will be wheat
flour, sugar, eggs and ghee for which proper arrangements should be made. Other
items like milk powder, yeast, salt, assorted fruits, baking powder, caramel color,
vanilla, butter cream, etc. into finished good bakery products.

 Introduction
Bakery products have become very popular throughout the country. Breads and
 biscuits are the most common products but other it ems like cakes, pastries, cream-
rolls, cookies etc. are also not lagging far behind. These items are consumed by
 people of all age groups across the board. Nature of these products is such that the
consumers prefer fresh items. Shelf life of cakes & pastries is limited and thus local
manufacturers enjoy distinct advantage. In spite of continuous increase in the
consumption of these items during last few years, the per capita consumption is still
very low compared to the advanced countries. There is, thus, good scope for these
items.

A good pastry is light and airy, easily broken in the mouth (what is called 'short'
eating), but firm enough to support the weight of the filling. The dough must be
well mixed but care must be taken not to over mix the pastry. This results in long
gluten strands and toughens the pastry. Thus, the manufacture of good pastry is
something of a fine art.

 Objective
ATUL Bakery is a leading manufacturer of high quality bakery baked Products.
Their products are of the highest quality. They have excellent Taste and eye appeal.

 Use the finest ingredients in the products manufacture.

 Products are produced under strict supervision.

54
7.2: ORGANIZATION STRUCTURE FOR PRODUCTION
DEPARTMENT

Production
Department

Chief
Laboratory Forman
Chemist

Assistant
Laboratory Supervisor 
Chemist

Helper  Laborer 

Checking Washing

[Organizational Structure of ATUL BAKERY]

(Diagram 7.2)

55
 7.3: GENERAL PLANT LAYOUT

Materials Handing Room

Mixer

Roller 

HM-868 Forming Machine

Fermentation Box

Oven

Decoration Table

[General Plant Layout in ATUL BAKERY]

(Diagram 7.3)

56
 7.4: PRODUCTION/ MANUFACTURING PROCESS

It is standardized and simple for all products. To make cakes, wheat flour and baking
 powder along with cream, sugar and ghee is mixed thoroughly till it becomes fluffy.
Then mixture of beaten eggs is added to it along with caramel color and chopped fruits
 before the mixture are poured into cake pans and baked for around 30-40 minutes.
Pastries are made in different shapes like squar e, rectangular etc. from thick cake sheets.
Butter cream, jam etc. is placed between layers of cake. The layered cake is then chilled
and cut with sharp knife in the required shape and size. Sides of the pieces are iced with
 butter cream or fudge and topped with finely ground cake crumbs or pieces of fruits or
chocolate strips and decorated with proper design, color and garnish.

There are no standard flavors or varieties and preference of local population has to be
kept in mind. There is a very good scope to introduce new varieties palatable to local
tastes.

 Flavors & Varieties

They manufacture a large variety of Cakes, Pastries & other items as per customer's
requirement. Also one can choose the flavor of their taste.

 Ingredients

They use best quality flour, sugar, additives, food colors, butter etc. their eatables are
 purely vegetarian and made according to customer's requirement. They procure this raw
material from the reputed suppliers and use them only after checking them for quality
and hygiene.

 Packing

They offer all the products in various pack sizes (250 gms. 1 kg, 5 kg., etc.) and packing
materials such as plastic pack etc. are of best quality.

Their New Product Development team continually uses its expertise to innovate and
develop products and services ideally suited for the Foodservice market.

57
 7.5: ANALYSIS OF PLANT LOCATION & LAYOUT

The leading factors affecting plant location are like Selection of Region, Question of
Urban and Rural Area, Location of a Factory, Site Selection, Current Trends in Pant
Location and the Design of Factory Plant Building.

Following are some factors which affects the plant location and layout:

1. Availability of Raw Materials

Atul Bakery is located nearby the raw material suppliers. This means that the raw
material should be available within the economical distance. Easy availability of
supplies required for maintenance and operation of the plant should also be
considered.

2. Proximity to Markets
ATUL Bakery is located near to its target markets and customers. Therefore it is
 benefit to reduce cost of distribution to the market. ATUL Bakery is located in Surat
City and it is more beneficial to growth of the company.

3. Transport Facilities
Transportation facilities are becoming the governing factor in economic loca tion of
the plant. Depending upon the volume of the raw materials and finished products, a
suitable method of transportation like rail, road, water transportation (through river,
canals or sea) and air transport is selected and accordingly plant location i s decided.
ATUL Bakery is located in Surat City and transportation facilities are easily
available at these location.

4. Availability of Labor
Potential supply of requisite type of labour governs plant location to major extent.
Some industries need highly skilled labour while other need unskilled and
intelligent labour. ATUL Bakery is located nearby industrial area in Surat City
where skilled and unskilled labours are easily available.

58
 7.6: MATERIAL RECEIPT PROCEDURE

Material receipt procedure begins when the purchase order is pla ced. The suppliers send
the material within a day or two. Thereafter the material is received and the production
manager is informed. The material received is checked whether it is according to the
 purchase order. Firstly, the quantity checking is done. Thereafter the quality control
manager checks the quality of the material received and gives information. Sometime
there can be material which cannot be taken for production because it’s poor quality.

After the confirmation is received from quality control manager, entries for both
accepted and rejected material is done in the register and thereafter all the material is
send to the store. Accepted and rejected material is stored separately. As and when
material is requiring for production it is issued and according the entry is done, rejected
material is send back to the supplier and is replaced. Production manager takes the bill
does the signature and after all the process gets completed payment is done.

 Purchase order procedure

Purchase function begins with the preparation of purchase order. Production manager
 prepares this purchase order. This purchase order is to the authorized person for
checking. After the authorized person sign the purchase order, order is placed though
mail, telephone or by fax. After receiving purchase order from company supplier checks
it with the availability of material and sends the material within a day or two and
informs the company on sending the material.

On receiving all the material from the supplier, all the material passes through the
 process of quantity & quality. After all the material is accepted by the production
manager then and then only the payment is done. Payment is done by cash, cheques or
 by demand draft. Some suppliers demand the payment along with the purchase order.
So, demand draft is send along with the purchase order to the s uppliers.

 Material issue procedure

The material issue procedure begins with requirement of production in change.

Production in charge tells the production manager the authorized person and thereafter
allows the issue of material. The entry for the material issued is made in the register
and that much stock is deducted from the present stock of materials.

59
 7.7: CLASSIFICATION OF INVENTORIES
Inventory is defined as a stock or store of goods. These goods are maintained on hand
at or near a business's location so that the firm may meet demand and fulfill its reason
for existence. If the firm is a manufacturer, it must maintain some inventory of raw
materials and work-in-process in order to keep the factory running. In addition, it must
maintain some supply of finished goods in order to meet demand.

Generally, inventory types can be grouped into four classifications: raw material, work-
in-process, finished goods, and MRO goods.

1. Raw materials
Raw materials are inventory items that are used in the manufacturer's conversion
 process to produce components, subassemblies, or finished products. ATUL Bakery
has regularly maintain raw materials such as flour, sugar, additives, food colors,
 butter etc. for producing products.

2. Work-in-process
Work-in-process (WIP) is made up of all the materials, parts (components),
assemblies, and subassemblies that are being processed or are waiting to be
 processed within the system. This generally includes all material — from raw
material that has been released for initial processing up to material that has been
completely processed and is awaiting final inspection and acceptance before
inclusion in finished goods.

3. Finished goods
A finished good is a completed part that is ready for a customer order. Therefore,
finished goods inventory is the stock of completed products. These goods have been
inspected and have passed final inspection requirements so that they can be
transferred out of work-in-process and into finished goods inventory. From this
 point, finished goods can be sold directly to their final user or sold to franchises.

4. Mro goods inventory

Maintenance, repair, and operating supplies, or MRO goods, are items that are used
to support and maintain the production process and its infrastructure. These goods
are usually consumed as a result of the production process but are not directly a part

60
 of the finished product. Examples of MRO goods include oils, lubricants, coola nts,
uniforms, gloves, packing material, tools, nuts, bolts, screws and key stock. Even
office supplies such as staples, pens and pencils, copier paper, and toner are
considered part of MRO goods inventory.

7.8: MAINTENANCE PLANNING SYSTEM

First of the entire production plan is not prepared very formally but it is prepared on
 basis of daily sales. Report to the supervisor of distributor. These include the total
number of sold and unsold carats. The supervisor then calculates and total number of
carats that are sold on particular day of all distributors. They are gives that calculation
to the plant manager. Plant manager then look after it.

   e preventive
   c
   n maintenance
   a
   n
   e
   t
   n
   i predictive
   a
   m maintenance
    d
   e
   n
   n corrective
   a
    l
   p maintenance

[Planning System of ATUL BAKERY]

(Diagram 7.8)

 Planned maintenance system

Pre planning insures needed parts, materials and skills are available. Multiple trips to
the tool rooms or stores room are eliminated. Crafts re coordinated, avoiding wasted
manpower caused by people standing around waiting. Work planned during execution

61
suffers from false starts, missing parts or information and wasted manpower. Work that
is not pre-planned can cost you as 25 times more t o accomplish.

A good planned maintenance system is designed with an optimal mix of preventive and
 predictive maintenance tasks. As much corrective maintenance as possible is planned
to make best use of manpower and spares.

1. Preventive (time directed) maintenance

Preventive maintenance forms the backbone of a planned maintenance system.

Preventive maintenance tasks are either fault inspection (finding) or preventive
replacement. The routine of time directed tasks fosters discipline and focus in the
maintenance org. a well-designed program has a standard daily and weekly routine that
encourages systematic planning and performance of maintenance Task.

2. Predictive (condition directed) maintenance

A good planned maintenance system has a heavy emphasis on condition directed tasks,
often called predictive maintenance. Periodic monitoring of equipment condition will
optimize use of manpower, consumables and spears because work on the machine is
only done when it’s needed. Both installed production instrumentation and special
technologies are used to monitor and trend equipment condition. Some of the most
technologies are vibration analysis, oil analysis, motor analysis and inf rared scanning.

3. Collective maintenance

Collective maintenance must be accomplished in the most cost effective manner

 possible. Because equipment problems are detected sooner by preventive maintenance
and predictive maintenance tasks, corrective action can be planned. Planned repairs
result in much lower maintenance costs. Labor cost are lower because the crafts people
starts the jobs with all the parts and tools they need. Overtime can be reduced or
eliminated. Spare cost be lower because they don’t have to be ordered on a crises basis,
with the resulting high fright fees and expediting costs.

62
 7.10: TYPES & CLASSES OF MATERIAL HANDLING
EQUIPMENT
The company uses different types of material handling equipment like Conveyors,
Trolley, Carats and Trucks. It can be further explained as below:

 Conveyor

The company has different types of conveyors to carr y the raw material to be processed
into different machines. Right from starting of production process the products are
moved to the next process through conveyor. Company has motor driven conveyor that
has one metallic belt on the rolling wheels and those conveyors that works on gravity
i.e. no electric motor is needed to run them.

 Trolleys

Trolleys are mainly used for transferring heavy carats with products from the store to
the trucks. Also when the carats are unloaded from trucks and moved from one place
to another trolley is used. For convenience trolle ys are manually run by workers to carry
heavy loads.

 Carats

Carats are a very important material handling equipment as it is used to carry the
 products in the lot of more. Carats are mainly used for safety purpose so as to prevent
the breakage of products. So when the products are to be taken from one place to
another it is kept in carats and then taken. It is also convenient to carry products in
group.

 Trucks

Trucks can also be considered as the material handling equipment as it is used for
transporting finished products. They carry carats from manufacturing place to the whole
sellers and retailers and also to the port for the export through steamers in the foreign
countries.

 Lifts

Lifts can also be considered as the material handling equipment as it is used for
transporting products to one floor to second floor. To use of lift to easily transform of
 product to converted in to finish good. To use of lifts for quantity of more than 80 kg.

63
 7.11: QUALITY ASSURANCE & MANAGEMENT
 Quality Control

Quality control includes various method of controlling the quality of the product.
One of the goals of quality control is to present the consumer with a product and for
that clean and sanitized also plays an important role.

 Quality Assurance (QA)

Quality Assurance (QA) activities include a planned system of review procedures

conducted by personnel not directly involved in the inventory development process.
Reviews, preferably by independent third parties, should be performed upon a
finalized inventory following the implementation of QC procedures.

Quality Assurance (QA) can be defined as the set of planned and systematic
activities focused on providing confidence that quality requirements will be
fulfilled. It covers a wide range of matters that influence the quality of a product or
service.

 Field laboratory

A laboratory is required to be provided and maintained at the plant site with the
necessary equipment and supplies for conducting quality control testing.

 Test equipment calibration

The equipment furnished for testing is required to be properly calibrated and

maintained within the calibration limits described in the applicable test method.

 Diary

The Producer is required to maintain a diary at the Certified Plant. The diary is an
open format book with at least one page devoted to each day mixture is produced.
The diary is kept on file for a minimum period of three years

 Material sampling

The Producer is required to designate the sampling and sample reduction

 procedures, sampling location, and size of samples necessary for testing. Sampling
is conducted on uniform increments on a random basis.

64
 Materials testing

The Producer is required to designate the testing procedures to be used for control
of the aggregates. Testing is required to be completed within two working days of
the time the sample was taken.

 R&D Department

In the quality can be defined as accuracy, reliability, and timeliness of the reported
test results as the overall program that ensures that the final results reported by the
laboratory are as correct and accurate as possible.

 External quality assurance

Quality assurance can be undertaken by external a gencies for a number of purposes,

including:

• safeguarding of national academic standards for higher education;

• Accreditation of programs and/or institutions;

• User protection;

• Public provision of independently-verified information (quantitative and

qualitative) about programmer institutions;

• Improvement and enhancement of quality.

 Finished product quality checking

Finished product includes product checking and packaged quality checking. Once
the bottles are filled in the carats it becomes the finished product.

65
 8.1: INTRODUCTION AND OBJECTIVE OF FINANCIAL
DEPARTMENT

 Introduction

Blood is important part of human beings. And money is blood for sound business.
Money is the life-blood at modern business. Money is required to purchase
expensive machinery, and day to day expenses on raw materials, labor, and
operational and administrative needs at business, ex ecution at expansion.

The part of an organization that manages its money. The business functions of a
finance department typically include planning, organizing, auditing, accounting for
and controlling its company’s finances.

 Definition of finance

“Finance management is an area of financial decision making, harmonizing

individual motives and enterprise goals”

 Objective
 To rising of adequate funds at the minimum cost and using them effecti vely.

 To focus of financial problem of business organization.

67
8.2: STRUCTURE OF FINANCE DEPARTMENT

Finance manager

Chartered account

Assistant manager

[Structure of finance department in ATUL BAKERY]

(Diagram 8.2)

68
8.3: ANALYSIS OF FINANCIAL STATEMENT WITH THE HELP
OF RATIOS

Trading for the period 01/04/2015 to 31/03/2016

Trading income Rs.

Opening stock 5820077.74
Indirect income trading 62190.36
Sales 88861180.00
Closing stock 5004059.00
Total of trading income 99747507.10
Trading expense
Opening stock 5961547.42
Purchase 66521963.57
MFG. Expense 9225026.60
Gross profit 18038969.51
Total of trading expense 99747507.10
[Trading Account of Bakery]
(Table 8.3.1)

Profit and loss for the period 01/04/2015 to 31/03/2016

Income Rs.

Gross profit 18038969.51

Indirect income 9159949

Total income 27198918

Expenses

Salary account 5200000.00

Electricity account 915881.00

Donation A/C 65100.00

Indirect Expense 11019536

Total of expenses 17200517

Net Profit 9998401

[Profit & Loss Account of Bakery]

(Table 8.3.2)

69
Balance sheet as at 2015-2016 Rs.
Equity & liabilities:
owner capita 14013387
net profit
Current liabilities 15408591
Non-current assets:
Interest-bearing loans and borrowings 11040950
account payables 4544520
Provisions 2245552
Deferred tax liabilities 1108915
Total capital and liabilities 48361915
Assets:
Non-current assets
Property, plant and equipment 23515550
Investment property 5045552
Other financial assets 2957456

Current assets
Cash 2540237
Debtors 2838550
bill receivable 3875480
Stock 7589090
total assets 48361915
[Balance sheet of the Company]
(Table 8.3.3)

Ratio analysis ((I.M PANDEY)

A. Current Ratio
=Current assets/Currents liabilities
=16843357/15408591
=1.09:1

INTERPRETATION

 Ideal current ratio is 2:1

 But, here company current ratio is 1.09:1 that indicate current liabilities should

 be equal to current assets so that company borrowing money from bank,
financial institutes etc.
 Company’s does not ability to pay its day to day financial obligations.

70
B. Gross profit
=Gross profit/Sales *100
=18038969.51/88861180*100
=20.3%

INTERPRETATION

 Gross profit is trading margin ratio

 Gross profit is very important to judge the manufacturing efficiency of the

 business.
 It is a test profitability and efficiency of management.

 Generally, higher ratio is better its.

C. Net profit
=Net profit / Net sale *100
=9998401/88861180*100
=11.25%

INTERPRETATION

  Net profit ratio throws light on the overall performance of the business.

 Higher ratio better its.

 Higher ratio indicates more operational efficiency of the business.

D. Operating ratio
=cost of goods sold + operating expense/sales*100
=70822218.49+6115881/88861180*100
=86%

Interpretation

 It is an expense ratio.

 Hence, lower ratio is better for the company.

 86% Operating expense of the company and remain is profitability of the

company.

71
E. Operating profit ratio
=1 –  operating ratio
=1- 0.86
=0.14

INTERPRETATION

 It is show the operational efficiency of the firm

 14% profitability of the company.

F. Return on assets ratio

=Net profit /total assets*100
=9998401/48361915*100
=20.46%

INTERPRETATION

 It measures the profitability of the business investment.

 20.46% return on investment of the company.

G. Assets turnover ratio

= net sales / total assets
=88861180/49271508
=1.80

H. Stock turnover ratio

=cost of goods sold/average stock

=7082218.49/ 9661127

=7.33time

INTERPRETATION

 Ratio is helpful in determine policies related to inventory and management.

 Stock ratio is more indicate that the stock gets converted into cash quickly

and is a good sign of the business.

72
I. Stock velocity
=12month/stock turnover ratio
=12month/1.3
=9.2

INTERPRETATION

 Stock velocity is denoting in month or day it indicates the duration of

operating cycle.
J. Debtors turnover ratio
=credit sales / debtors + bill receivable
= 88861180 /2838550 +3875480
=13time

INTERPRETATION

 It is also called receivables ratio

 It indicates numbers of times in a year that debtors pay off their dues.

 It is desirable that the debtors should be converted into cash as quickly as

 possible and hence higher the ratio is better.

K. Liquid ratio
Quick Ratio also termed as Acid Test or Liquid Ratio. It is supplementary to the
current ratio. The acid test ratio is a more severe and stringent test of a firm's
ability to pay its short-term obligations 'as and when they become due. Quick
Ratio establishes the relationship between the quick assets and current liabilities.
=current assets-stock/current liabilities-bank overdraft
=16843357-7589090/15408591
=0.60

INTERPRETATION

 The ideal Quick Ratio of 1:1 is considered to be satisfactory.

 Quick ratio is 0.60 it indication that the firm has not better position to

meet its current obligation in time.

73
 8.4 SOURCES AND APPLICATION OF FUND

A. Sources of fund

 Funds from business operations.

 Sales of noncurrent assets
Total (A)

B. Application of fund

 Purchase of non-current assets

 Payment of income tax
Total (B)

8.5: MANAGEMENT OF PAYABLE AND RECEIVABLE

Payables & receivable is the medium of exchange which allows management to carry
on the various activities of the business on day to day basis. When the customer
 purchases any machine at that time the terms & conditions are decided and according
to that the payment is decided. Customers pay money by cheques. Management of
receivables and payables is not just about saving money. It’s about improving overall
 business performance.

8.6: BUDGETING AND BUDGETARY CONTROL

Improves the allocation of scarce resources.  Budgetary control technique whereby

actual or results are compared with budget. Compels to managements for think about
the future for budgetary planning and set the targets and plans.

74
 8.7 WORKING CAPITAL MANAGEMENT OF THE
COMPANY

One of the most important areas in the day to day management of the firm is the
management of working capital. Working capital management is the functional ar ea of
finance that covers all the current account of the firm. It is concerned with management
of the level of individual current assets as well as the management of total working
capital.

Working capital refers to the fund invested in current assets, i.e. Investment in stocks,
sundry debtors, cash and other current assets. Current assets are essential to use fixed
asset profitability. For example, a machine cannot be used without raw material. The
investment on the purchase of raw material is identified as working capital.

Working capital management includes the management:

i. Working capital finance

ii. Management of inventory
iii. Management of cash

A. Working capital finance

 Sources of working capital
 Short term loan

 Trade credit

B. Management of inventory
“Inventory control means the decision of the firm as to the extent to which
inventories can be economically stored.”
 To supply the product to its user as per their requirement at right time.

 To minimum holding replacement and shortage cost of inventory at

minimum level.
 To keep inactive, waste, scrape, and obsolete item s at the minimum level.

 To maintain investment in inventory at the lowest le vel.

75
 C. Management of cash
Cash is the medium of exchange which allows management to carry on the
various activities of the business on day to day basis.
 Four facets of cash management

1. Cash planning
2. Managing the cash flow
3. Optimum cash level
4. Investing surplus cash

8.8: WORKING CAPITAL MANAGEMENT OF COMPANY

Net Working Capital= Currents Assets –  Currents Liabilities

PARTICULAR AMOUNT
Currents assets(A) 16843357
Stock 7589090
Debtors 2838550
Bill receivable 3875480
Cash& bank 2540237
Currents liabilities (B) 15408591

Creditors 61,63,436.34

Loan 92,45,154.66

Working capital (A-B) 1434766

[WCM of the ATUL BAKERY]

(Table 8.8)

8.9: IMPACT OF BUDGET ON COMPANY

 Freight surcharge on goods transported through railway could lead to some price

increase on bulk ingredients.

 Exemption of service tax on freight charges for goods transport agencies for

Essential items such as flour, jiggery, sugar, salt, milk and edible oil could reduce
the freight cost for large bakeries

76
 INTRODUCTION OF TOPIC

To be successful, organizations must look into the needs and wants o f their customers.
Customer awareness and perception is important because many researchers have shown
that it has a positive effect on organization's profitabilit y. To maximize the profitability
an organization required to increase awareness level and positive perception in the mind
of customers.

This research will conducted to know the awareness level of customer about Atul
 bakery and its products.

77
 LITERATURE REVIEW

 The research is based on the consumer awareness towards food adulteration.

According to Dr. S. M. Yamuna, K. Meenachi, S. Tharangini,   we are able to
create awareness among the consumers to select a quality products and also we have
recommended to the manufacturers, retailers and wholesalers to take keen interest
in the production and supply of hygienic and nutritious food for the wellbeing of
society. For this research both primary data and secondary have been used. The
sample of 200 respondents was chosen for the study. For purpose of the study,
convenient random sampling technique has been adopted. This study is conducted
in the Coimbatore city.

 The study was conducted to know the respondents’ awareness and attitude towards
the organic foods products. The study was conducted in Coimbatore city for a
 period of six months. The research design adopted in the study was descriptive
design, which is concerned with the descriptive of a group. The primary data has
 been collected from the users of organic food products. The secondary data was
collected from the articles, journals, newspapers and various websites. The
sampling technique in this project is convenient sampling and a sample of 120
respondents was taken into account for finding their uses for the organic food
 products. The major findings by S. V. Ramesh and M. Divya is, to purchase
organic food products are health and environmental benefits, plus support for local
or small farmers. In addition, an important factor that was revealed as a barrier to
the development of organic foods is consumer information. Increased consumer
awareness of organic labeling and their trust in organic labels as well as increasing
the availability and range of organic food products, may be the most effective way
of increasing their market share. The study found that the groups of buyers and non-
 buyers the main barrier of organic foods market share is the information available
and consumer awareness valuable information on consumers in Chiang Mai
 province that can be used by policy makers in organic farming at the national and
regional level.

78
 This study is based on descriptive research undertaken to describe market
characteristics with particular reference to consumer perception towards organic
food products and factors which influence consumer choice. The objectives of the
study on consumer perception towards organic food products in Bangalore.
Convenience sampling method was used based on the researchers’ judgment to
select samples from across the population (Bangalore). The 246 respondents were
asked to fill up the questionnaire and to return it back immediately to the researcher.
The findings related to this study on consumer perception towards organic food
 products in Bangalore are that the organic food products consumers evaluate
 product quality with the price they pay. The demographic variables namely gender
has a positive impact on consumer perception towards organic food products while
difference in educational qualifications do not have a significant impact. It was
found that there is a significant impact of psychographic factors on overall
satisfaction of consumers towards organic food products. The respondents are of
the strong opinion that the organic food products as safe for consumption and also
healthy to consume. Finally, the consumers generally prefer to consume grain based
organic food products followed closely by organic grains and organic fruits. (DR.
S. John Manohar, Prof. Susheela Devi B. Devaru, Prof. Arundathi.S.V).

 Salleh, Ali, Harun, Jalil and Shaharudin (2010) in their study indicated that
health consciousness depict the strongest relationship with academician intention in
 buying organic food products as compared to environmental concern factors. It
seems that perception towards organic food and believe that organic food is
environmental friendly are nor strong from each other. It can be argue that consumer
who are increasingly concern and realized the essentials of environmental issues
does not show in their decision when they considering in making a purchase. For
this study, quantitative research design was chosen in order to validate the
theoretical framework and the hypotheses of this study. Probability sampling
designs being used because elements in the population have a known chance of
 being chosen as subjects in the sample. Since the purpose of study is mainly for
collecting information in a localized area, area sampling is used. With given
 population size of 863, the response of 265 is justified to have a reliable and valid
sample.

79
 The study used to obtain information from consumers about their level of awareness
towards genetically modified (GM) foods and their attitudes, perception and
acceptance towards GM foods, as well to identify if there is any differences of
 perception among gender, age, education level, and occupation on attitude,
 perception and acceptance on GM foods by Erni Tanius and Sam Wai Seng. The
result shows that the respondents have a low awareness level towards GM foods.
Majority of the consumers’ attitude, perception and acceptance towards the GM
foods were negative. The study also found out that there is a significance in mean
difference between, age, gender and race their attitude and perception toward GM
foods. The study recommends the consumers’ awareness towards GM foods should
 be increased by the government through promotion, establish voluntary GM food
labeling system, and increase the media coverage about GM. It is due to the future
development of the agriculture. This study used data collected from a survey which
was carried out in Klang Valley. A systematic random sampling method was used
and the survey was carried out to 100 respondents by using a well-structured
questionnaire.

80
 RESEARCH METHODOLOGY

A STUDY ON CUSTOMER AWARENESS AND PERCEPTION

TOWARDS ATUL BAKERY AND ITS PRODUCTS.

1. Problem Statement
To know the customer awareness and perception towards ATUL BAKERY at Surat.

2. Objective
 Primary objective
 To determine the awareness level of customers towards ATUL Bakery at Surat.

 To know the perception of customers towards ATUL Bakery at Surat.

 Secondary objective
 To study factors affecting perception of customers.

3. Research Design
Here researcher has used descriptive research design because of to describe the
various factors influencing toward awareness level and perception.

4. Sampling Plan
 Sampling design
A researcher has used non-probability convenience sampling for select the
respondents.

 Sample size
The sample size has been 100 respondents.

5. Data collection plan

 Primary data
In this study primary data used and it was collected by structured Questionnaire.

81
  Secondary data
The researcher was collected secondary data from Website, annual reports,
 books, journals and articles, websites, newspapers, magazines, case studies.

6. Data Analysis Plan

The researcher has used table and charts for data representation. Because it easily
understandable for other.

8. Limitation of survey
 All the information was collected from consumers of specific region finding is

limited.
 Respondent personal bias may affect, which is controllable.

82
 DATA ANALYSIS

1. Are you aware of ATUL Bakery?

Frequency Percent

Valid Yes 87 87.0

 No 13 13.0

Total 100 100.0

Awareness

13%

Yes

No

87%

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 100 respondents
87% of respondents are aware of ATUL Bakery and its products and 13% of
respondents are not aware of ATUL Bakery and its products.

So it seems that most of the customers are aware of ATUL Bakery and its products.

83
2. How did you know about ATUL Bakery and its products?

Frequency Percent

Valid Advertisement 25 28.7

Family, Friends, Relatives 40 46.0

Internet 18 20.7

Other 4 4.6

Total 87 100.0

Sources Through Know About ATUL Bakery

4%

21% 29%
Advertisement

Family, Friends, Relatives

Internet

Other

46%

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 87 aware
respondents 46% of respondents were know from friends, relatives and family, 28.7%
respondents were know from advertisements, 20.7% respondents were know from
internet and 4.6% respondents were know from other sources like franchise shop.

So it seems that most of the customers were known from friends, relatives and family
about ATUL Bakery and its products.

84
3. Did you purchase ATUL Bakery product?

Frequency Percent

Valid Yes 66 75.9

 No 21 24.1

Total 87 100.0

Purchase Product

24%

Yes

No

76%

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 87 aware
respondents 75.9% respondents have purchased products of ATUL Bakery and 24.1%
respondents have not purchased any products from ATUL Bakery.

So it seems that majority of the customers have purchased products from ATUL
Bakery.

85
4. How frequently do you purchase products of ATUL Bakery?

Frequency Percent

Valid Daily 5 7.6

Weekly 11 16.7

Fortnightly 9 13.6

Monthly 18 27.3

Quarterly 23 34.8

Total 66 100.0

How Frequently Purchased Product

7%
Daily
35% 17%
Weekly

fortnightly

14% Monthly

Quarterly
27%

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 66 respondents
7.6% respondents have purchased products Daily, 16.7% respondents have purchased
Weekly, 13.6% respondents have purchased Fortnightly, 27.3% respondents have
 purchased Monthly and 34.8% respondents have purchased products Quarterly from
ATUL Bakery.

So it seems that majority of the customers have purchased products Quarterly from
ATUL Bakery and very less customers have purchased products Daily from ATUL
Bakery.

86
5. Which of the following products you purchased of ATUL BAKERY?(Multiple
Choice)

Yes Percent No Percent

Cake 25 37.9 41 62.1
Cookies 20 30.3 46 69.7
Chocolate 14 21.2 52 78.8
Pastry 11 16.7 55 83.3
 Namkeen 28 42.4 38 57.6
Toast 10 15.2 56 84.8
Bread 31 47 35 53
 Nankhatai 13 19.7 53 80.3
Puff 24 36.4 42 63.6

Prefered To Purchase Product

90 83.3 84.8
78.8 80.3
80
69.7
70 63.6
62.1
57.6
60 53
47
50
42.4
37.9 36.4
40
30.3
30
21.2 19.7
20 16.7 15.2

10

0
Cake Cookies Chocolate Pastry Namkeen Toast Bread Nankhatai Puff  

No Yes

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 66 respondents
37.9% respondents have purchased Cakes, 30.3% respondents have purchased Cookies,
21.2% respondents have purchased Chocolates, 16.7% respondents have Pa stry, 42.4%
respondents have purchased Namkeen, 15.2% respondents have purchased Toast, 47%
respondents have purchased Bread, 19.7% respondents have purchased Nankhatai,
36.4% respondents have purchased Puff.

So, it seems that majority customers have purchased Namkeen, Cake and Puff from
ATUL Bakery.

87
6. Which of the following factors you look while purchasing Bakery products?

Frequency Percent
Valid Quality 19 28.8
Taste 13 19.7
Offers & Gifts 6 9.1
Price 11 16.7
Brand Name 16 24.2
Service 1 1.5
Total 66 100.0

Factors Looks While Purchasing Products

7%

Daily
35% 17%
Weekly

fortnightly

Monthly
14%
Quarterly

27%

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 66 respondents
28.8% respondents looks quality of products, 19.7% respondents looks taste, 9.1%
respondents looks offers and gifts, 16.7% respondents looks price of products, 24.2%
respondents looks brand name, 1.5% respondents looks service while purchasing
 products.

So it seems that majority of the customer looks quality of products while purchasing
 bakery and food products.

88
7. Which of the following factors made you to repetitive purchasing ATUL
Bakery products?

Frequency Percent
Valid Quality 26 39.4
Taste 23 34.8
Offers & Gifts 4 6.1
Price 4 6.1
Brand Name 8 12.1
Service 1 1.5
Total 66 100.0

Factors Responsible For Repetitive Purchase

2%
12% Quality

6% Taste
39%
6% Offers & Gifts

Price

Brand Name

Service
35%

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 66 respondents
39.4% respondents said that quality of products, 34.8% respondents said taste, 6.1%
respondents said offers and gifts, 6.1% respondents said price of products, 12.1%
respondents said brand name, 1.5% respondents said service made repetitive
 purchasing ATUL Bakery products.

So it seems that majority of the customer looks quality of products made them repetitive
 purchase of ATUL Bakery products.

89
8. What is your opinion about quality provided by ATUL Bakery?

Frequency Percent

Valid Good 33 50.0

Average 31 47.0

Poor 2 3.0

Total 66 100.0

Opinion About Quality

3%

Good

50% Average
47%
Poor

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 66 respondents
50% respondents perceived that quality provided by ATUL Bakery is good, 47%
respondents perceived that quality is average and 3% respondents perceived that quality
is poor.

So it seems that majority of the customer perceived that quality of products provided
 by ATUL Bakery is good.

90
9. What is your opinion about price of ATUL Bakery products?

Frequency Percent

Valid Very Costly 13 19.7

Costly 24 36.4

Average 22 33.3

Cheap 7 10.6

Total 66 100.0

Opinion About Price

11%
20%

Very Costly

Costly

33% Average

Cheap

36%

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 66 respondents
19.7% respondents perceived that price of product is very costly, 36.4% respondents
 perceived that price of product is costly, 33.3% respondents perceived that price of
 product is average, 10.6% respondents perceived that price of product is cheap.

So it seems that majority of the customer perceived that price of product is costly of
ATUL Bakery.

91
10. What is your opinion about packaging of ATUL Bakery products?

Frequency Percent

Valid Excellent 21 31.8

Good 24 36.4

Fair 21 31.8

Total 66 100.0

Opinion About Packaging

32% 32%
Excellent

Good

Fair

36%

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 66 respondents
31.8% respondents perceived that packaging of product is excellence, 36.4%
respondents perceived that packaging of product is good, 31.4% respondents perceived
that packaging of product is fair.

So it seems that majority of the customer perceived that packaging of product is good
of ATUL Bakery.

92
11. How would you rate ATUL Bakery products in comparison with other
Brands?

Frequency Percent

Valid Very Good 16 24.2

Good 28 42.4

Average 16 24.2

Poor 6 9.1

Total 66 100.0

Comparison With Other Brands

45 42.4

40

35

30

24.2 24.2
25

20

15

9.1
10

0
Very Good Good Average Poor

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 66 respondents
24.2% respondents perceived that product of ATUL Bakery is very good, 42.4%
respondents perceived that product of ATUL Bakery is good, 24.2% respondents
 perceived that product of ATUL Bakery is average, 9.1% respondents perceived that
 product of ATUL Bakery is poor with compare to other brands

So it seems that majority of the customer perceived that product of ATUL Bakery is
good with compare to other brands.

93
12. Would you recommended other person to purchase the ATUL Bakery
products?

Frequency Percent

Valid Yes 58 87.9

 No 8 12.1

Total 66 100.0

Recommend To Other

12%

Yes

No

88%

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 66 respondents
87.9% respondents like to recommend other person about ATUL Bakery products and
12.1% respondents not like to recommend other person about ATUL Bakery products.

So it seems that majority of the customer like to recommend other person about ATUL
Bakery products.

94
13. What are the reason that you are not purchasing from ATUL Bakery?

Frequency Percent
Valid Poor Quality 4 19.0
Taste 2 9.5
Poor Packaging 2 9.5
High Price 11 52.4
Poor Service 2 9.5
Total 21 100.0

Reason For Not Purchase

60

52.4

50

40

30

19
20

9.5 9.5 9.5

10

0
Poor Quality Taste Poor Packaging High Price Poor Service

INTERPRETATION:

From the above table and chart, it can be interpreted that, out of total 21 respondents
who has not purchased ATUL Bakery products 19% respondents perceived that quality
of product is poor, 9.5% respondents perceived that taste of product is poor, 9.5%
respondents perceived that packaging of product is poor, 52.4% respondents perceived
that price of product is high and 9.5% respondents perceived that service given by
ATUL Bakery is poor.

So it seems that majority of the customer perceived that price of product of ATUL
Bakery is high and because of high price of products customers have not able to
 purchase the product of ATUL Bakery.

95
 DEMOGRAPHIC PROFILE

 GENDER

Frequency Percent

Valid Male 50 50.0

Female 50 50.0

Total 100 100.0

Gender

Male
50% 50%
Female

Interpretation

From the above table and chart, it can be interpreted that, out of total 100 respondents
50% respondents are male and 50% respondents are female.

96
 AGE

Frequency Percent

Valid =< 20 Year 14 14.0

21 Year - 30 Year 41 41.0

31 Year - 40 Year 36 36.0

40 Year < 9 9.0

Total 100 100.0

Age
45
41
40
36
35

30

25

20

14
15

9
10

0
=< 20 Year 21 Year - 30 Year 31 Year - 40 Year 40 Year <

Interpretation

From the above chart, it can be interpreted that, out of total 100 respondents, 14%
respondents age are equal to or less than 20 year, 41% respondents age are between 21
year and 30 year, 36% respondents age are between 31 year and 40 year and 9%
respondents age are more than 40 year.

97
 Occupation:

Student Business Service Other_____________

Frequency Percent

Valid Student 24 24.0

Business 20 20.0

Service 36 36.0

Other 20 20.0

Total 100 100.0

Occupation
40
36
35

30

24
25

20 20
20

15

10

0
Student Business Service Other

Interpretation

From the above chart, it can be interpreted that, out of total 100 respondents 26%
respondents are students, 20% respondents are do business, 36% respondents are do
service and 20% respondents are other occupation.

98
 CROSS TABULATION

Gender * Aware of ATUL Bakery Cross Tabulation

Aware of ATUL Bakery

Yes No Total

Gender Male 46 4 50

Female 41 9 50

Total 87 13 100

Chi-Square Tests

Asymp. Sig. Exact Sig. Exact Sig.

Value df (2-sided) (2-sided) (1-sided)

Pearson Chi-Square 2.210a 1 .137

Continuity Correction b 1.415 1 .234

Likelihood Ratio 2.261 1 .133

Fisher's Exact Test .234 .117

Linear-by-Linear
2.188 1 .139
Association

 N of Valid Cases b  100

a. 0 cells (.0%) have expected count less than 5. The minimum expected count is
6.50.

 b. Computed only for a 2x2 table

99
 Gender * Purchase ATUL Bakery Product Cross Tabulation

Purchase ATUL Bakery Product

Yes No Total

Gender Male 32 14 46

Female 34 7 41

Total 66 21 87

Chi-Square Tests

Asymp. Sig. Exact Sig. Exact Sig.

Value df (2-sided) (2-sided) (1-sided)

Pearson Chi-Square 2.114a 1 .146

Continuity Correction b 1.447 1 .229

Likelihood Ratio 2.152 1 .142

Fisher's Exact Test .210 .114

Linear-by-Linear
2.089 1 .148
Association

 N of Valid Cases b 87

a. 0 cells (.0%) have expected count less than 5. The minimum expected count is
9.90.

 b. Computed only for a 2x2 table

100
 FINDINGS

 According to my research found that majority respondents are aware of ATUL

Bakery and its products. It is found that majority respondents are aware about
ATUL Bakery through friends, Relatives and family.

 It is found that out of 87 aware respondents 76% respondents purchased ATUL

Bakery products because of Good Quality and Taste of products.

 It is found that out of 87 aware respondents 24% respondents are not purchased
ATUL Bakery products because of high Price of products.

 It is found that majority of respondents purchased product quarterly From ATUL

Bakery.

 According to my research found that various factors affects while purchasing

 bakery and food products. Majority of respondents are looks quality of product and
 brand name while purchasing products.

 It is found that majority of respondents preferred to purchase Namkeen, Cake and

Puff from ATUL Bakery.

 It is found that quality and taste of product made r espondents repetitive purchase of
ATUL Bakery products. It means customers prefer to purchase high quality of
Bakery and food products.

 According to my research found that majority of the respondents perceived that

quality of products provided by ATUL Bakery is good. It means that ATUL Bakery
sold high quality products to their customers.

 It is found that majority of the respondents perceived that price of product is costly
and very few respondents perceived that price of product is Cheap.

101
 It is found that majority of the respondents perceived t hat product of ATUL Bakery
is good with compare to other brands.

 It is found that majority of the respondents like to recommend other person about
ATUL Bakery products.

 According to my research found that some of the respondents perceived that price
of product of ATUL Bakery is high and because of high price of products customers
are not able to purchase the product of ATUL Bakery.

102
 CONCLUSION

Completing this study researcher found that, majorit y respondents are aware of ATUL
Bakery and Its products. Majority of the respondents perceived that product of ATUL
Bakery is good with compare to other brands and is highly recommended to others.
Respondents preferred high quality while purchasing bakery and food products.

Majority respondents are purchase products from ATUL Bakery because of good
quality and taste provided by ATUL Bakery. Majority respondents purchase Namkeen
and Cake from ATUL Bakery.

Some of the respondents perceived that price of product of ATUL Bakery is high and
 because of high price of products customers are not able to purchase the product of
ATUL Bakery.

103
WEB-SITE

http://www.ibisworld.com/industry/global/global-bakery-goods-manufacturing.html

https://en.wikipedia.org/wiki/Bakery

http://www.niir.org/information/content.phtml?content=179

http://www.atulbakery.com/

104
 QUESTIONNAIRE

Dear sir / madam,

I, Hiren P Gandhi, student of Shrimad Rajchandra Institute of Management and

Computer Application (SRIMCA), UKA Tarsadia University in Bardoli, studying
in M.B.A., doing this summer research training on, “Customer Awareness and
Perception towards Multigrain Food Pvt. Ltd. (ATUL Bakery), Surat.
Surat.”” Can you
spend five minutes to answer the following question? This study is for academic
 purpose only no information shall be disclosed anywhere.

1. Are you aware of ATUL Bakery?

Yes No
(If, No. Go to demographic profile.)

2. If yes, how did you know about ATUL Bakery and its products?
Advertisement Family, Friends, Relatives
Internet other, please specify_____________
specify_______________
__

3. Did you purchase ATUL Bakery product?

Yes No
(If, No. Go to question no. 13)

4. How frequently do you purchase products of ATUL Bakery?

Daily Weekly Fortnightly
Monthly Quarterly

5. Which of the following products you purchased of ATUL BAKERY?(Multiple

Choice)
Cake Cookies Chocolates
Pastry Namkeen Toast
Bread Nankhatai Puff

6. Which of the following factors you look while purchasing Bakery products?
Quality Taste Offers & Gifts
Price Brand Name Service

105
7. Which of the following factors made you to repetitive purchasing ATUL Bakery
 products?
Quality Taste Offers & Gifts
Price Brand Name Service

8. What is your opinion about quality provided by ATUL Bakery?

Good Average Poor

9. What is your opinion about price of ATUL Bakery products?

Very Costly Costly
Average Poor

10. What is your opinion about packaging of ATUL Bakery products?

Excellent Good
Fair Very Poor

11. How would you rate ATUL Bakery products in comparison with other Brands?
Very Good Good Average
Poor Very Poor

12. Would you recommended other person to purchase the ATUL Bakery products?
Yes No

13. What are the reason that you are not purchasing from ATUL Bakery?
Poor Quality Taste Poor Packaging
High Price Poor Service

DEMOGRAPHIC PROFILE

Gender: Male Female

Age: _____________

Occupation:
Student Business Service Other_____________

“THANK YOU”

106
 CROSS TABULATION

1. Chi-Square Test Between Gender and Awareness of ATUL Bakery

Aware of ATUL Bakery * Gender Cross Tabulation

Gender

Male Female Total

Aware of ATUL Bakery Yes 46 41 87

 No 4 9 13

Total 50 50 100

Chi-Square Tests

Asymp. Sig. Exact Sig. Exact Sig.

Value Df (2-sided) (2-sided) (1-sided)

Pearson Chi-Square 2.210a 1 .137

Continuity Correction b 1.415 1 .234

Likelihood Ratio 2.261 1 .133

Fisher's Exact Test .234 .117

Linear-by-Linear
2.188 1 .139
Association

 N of Valid Cases b  100

a. 0 cells (.0%) have expected count less than 5. The minimum expected count is
6.50.

 b. Computed only for a 2x2 table

INTERPRETATION:

As Pearson Chi Square significant value is (0.137) is greater than alpha value 0.05 the
decision is fail to reject (accept the null hypothesis). It means that Gender is not depend
on Awareness of ATUL Bakery.

107
2. Chi-Square Test Between Age and Awareness

Aware of ATUL Bakery * Age Cross Tabulation

Age

21 Year - 31 Year -
=< 20 Year 30 Year 40 Year 40 Year < Total

Aware of ATUL Yes 12 39 31 5 87

Bakery  No 2 2 5 4 13

Total 14 41 36 9 100

Chi-Square Tests

Asymp. Sig.
Value Df (2-sided)

Pearson Chi-Square 10.305a 3 .016

Likelihood Ratio 8.434 3 .038

Linear-by-Linear Association 4.207 1 .040

 N of Valid Cases 100

a. 3 cells (37.5%) have expected count less than 5. The minimum expected
count is 1.17.

INTERPRETATION:

As the significant value (0.016) is greater than t he value of alpha (0.05) the decision is
fail to reject null hypothesis. It means that Age is not depends on Awareness of ATUL
Bakery.

108
3. Chi-Square Test Between Gender and Purchase ATUL Bakery Product

Purchase ATUL Bakery Product * Gender Crosstabulation

Gender

Male Female Total

Purchase ATUL Bakery Yes 32 34 66

Product  No 14 7 21

Total 46 41 87

Chi-Square Tests

Asymp. Sig. Exact Sig. Exact Sig.

Value df (2-sided) (2-sided) (1-sided)

Pearson Chi-Square 2.114a 1 .146

Continuity Correction b 1.447 1 .229

Likelihood Ratio 2.152 1 .142

Fisher's Exact Test .210 .114

Linear-by-Linear Association 2.089 1 .148

 N of Valid Cases b 87

a. 0 cells (.0%) have expected count less than 5. The minimum expected count is
9.90.

 b. Computed only for a 2x2 table

INTERPRETATION:

As Pearson Chi Square significant value is (0.146) is greater than alpha value 0.05 the
decision is fail to reject (accept the null hypothesis). It means that Gender is not depend
on Purchase of ATUL Bakery Product.

109