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1.

1 INTRODUCTION
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EKC is a public ltd. Company is established on 31-12-2005 in Gandhidham. The company chairman and managing director is Mr. P.K. Khurana. EKC was the first company having in arrangement. Its there manufacturing plan in India, Aurangabad, Tarapur and gandhidham. EKC has capacity to produce cylinder from 1-280 litters water capacity and working pressure form 150-400. it is number one industry in Asia in manufacturing cylinder. Main branch of EKC in MUMBAI.

1.2 COMPANY PROFILE
EVEREST KANTO CYLINDER LIMITED SURVEY NO. 141/1/2 &142/1,

NAME ADDRESS

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NATIONAL HIGHWAY8-A(EAST) VARSANA, P.O. FOPALPURI, TALUKA- ANJAR.
PHONE NO.

DIST: GANDHIDHAM-370 240 02836-306800/305117
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FAX NO. EMAIL I.D. ACCOUNTING YEAR ESTABLISHED YEAR VICE PRESIDENT

02836-299626 ekc@vsnl.com 1ST APLIL TO 31ST MARCH 31/12/2005 DHANJAY J JOSHI 204, RAHEJA CENTRE, FREE PRESS JOURNAL MARG, 214, NAREMAN POINT, MUMBAI – 400 021

REGISTERED OFFICE

HISTORY & DEVELOPMENT
EKC is one of the India’s most successful family enterprises, with a wide ranging portfolio spanning property, manufacturing, media, cylinder, hospitality, leisure and recreation.

Established as EVEREST KANTO CYLINDER the company is recognized through well established chain of ICDs- the Thar Dry Port. Thar Dry Port is one of its kinds in offering the ICD servicing. Pioneering to be 1 st privatized ICD, it plans to expand it service stream from single operational location at Jodhpur to multiple strategic locations through global network.

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Immediate expansion of chain of ICDs should be Ahemdabad, Jaipur by 2008, and Bilwara 1st quarter 2009. Other strategic location would be on the plan.

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Extravagant strength of 200 owned fleets which calibrate to a potential of 1000 fleet through transportation network enable HSPCL to deliver transport solutions in time.

1.4 SIZE OF THE UNIT
The size of the any organisation can be determine on many base the imported parameters for fixing the size of the unit have been quantum of investment and no. of employee .

EKC company situated at version of gandhidham. It is located 100 Acers on the base of investment Santana the scale of the organisation would be graded as shown under :

Company Small scale:total investment 25lakh but dose not exceed 5 cr. Medium scale company: total investment between 5-10 cr. Large scale company: total investment more than 10 cr.

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The investment of EKC more than 300 cr. Therefore it is a large scale company.

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1.5 PRODUCT AND THEIR MANUFACTURING PROCESS
The EVEREST KANTO CYLINDER LIMITED company produces manly 4 types of cylinder. (1) Cylinders for compressed industrial gases (2) (3) Cylinders for CNG vehicles Seamless cylinders for fire-fighting and beverage applications (4) Medical cylinder

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Cylinders for compressed industrial gases:The gas industry relies heavily on cylinders to store and transport gases.

Because the cylinders are liked with gases under high pressure,. They can be volatile. So they must be enough to withstand rough handling during transportation to prevent accident. EVEREST KANTO CYLINDER Limited’s high pressure gas cylinders for oxygen, hydrogen, nitrogen, oxygen, helium, air etc… are designed to withstand 8

such rough handling. For one they are made of high quality seamless steel tubes using state of the art CNG machines cylinders for domestic market produced as per is-7285 certified by the BUREAU OF INDIAN STANDARD (ISI) and approved by the controlled of explosives government of India

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The company provides cylinder water capacity that ranges between one liter and 280 liters and also supplies the size we needed.

(2) Cylinders for CNG vehicles:EVEREST KANTO CYLINDER LIMITED provides a wide range of CNG cylinder that are designed and manufactured to company with highest national and international standard we have high quality seamless steel CNG cylinder at most all kinds of vehicles like three wheelers, cars, buses and delivery vehicles. EVEREST KANTO CYLINDER LIMITED provides High quality cylinders fitting strength usage life and to ensure safety and reliability under extreme climate conditions they provides cylinders with or without valves and with neck threads according to customers satisfaction full types of cylinders are epoxy coated on the outside to offer protection against rough handling.

(3) Seamless cylinders for fire-fighting and beverage Applications:EVEREST KANTO CYLINDER LIMITED high pressure gas cylinders are ideal to store carbon dioxide CO2 Gas which is used to store Rae rated as a propellant for fire extinguishes beverages and beer kegs and to inflate ruffed rafts. The EVEREST KANTO CYLINDER LIMITED range is wide and includes small cylinders with water capacity of between one liter to 34 liters and ones for system applications (46.7 liters to 280 liters). We provide light weight CO2 cylinder that CNG be used for hand held and portable wheel-type fire extinguishers and for beverage industry.

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They not only apply cylinder with neck threading that meets us requirement but also with other things like values and guard cups painted with colors that meet national and other standers.

(4) Medical cylinders:11

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Gases like oxygen and nitrous oxide are extensively used in the health for patients as per need for help breathing. For administrating anesthesia during operations etc… so cylinders not only need to be safe they have to be free it containments as well. EVEREST KANTO CYLINDER LIMITED medical gas cylinders comply with stringent national and international standards and there for they have to ensure the customers that they have smooth clean internal surfaces to prevent contain in ants trapped in them. They can supply the cylinders with bull nose or pin index values. The external surface of these cylinders is coated with good quality enamel epoxy paint to meet Indian standard or to full fill the specific customer’s requirements. One more type of cylinder they have stated making is the jumbo cylinders. This cylinder is very big in size and can store much amount of water gas. These cylinders are used at the gas storage in CNG pump and in factories. This types of cylinders are also used in big ship and in submarine. This cylinders are very costly and heavy duty.

MANUFACTURING PROCESS OF THE CYLINDER

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EVEREST KANTO CYLINDER LIMITED manufactures its cylinders from superior quality alloy steel seamless tubes at its state of the art modern production plants at Aurangabad and Tarapure. The manufacturing process determines the utility of every cylinder and therefore it is carried out with at most responsibility. The tube ends are heated 13

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the ideal temperature range in a production furnace for the computerized numerical control (Cnc) hot spinning in conjunction with an optical pyrometer that ensures precise temperature control to guarantee the finest grain structure and protect grain flow maximum strength. The heat treatment is carried out in a continue walking beam furnace featuring accurate precision temperature control. The cylinders are either normalized or hardened quenching in oil with subsequent tempering according applications and requisite material properties. Reference data or heat treatments are thoroughly documented by time temperature plots. The tolerance range stipulated in company standards is considerably close to the strength variations permitted in national and international standards and specifications. Metallurgical properties are verified by means of examination and analysis mechanical properties are verified by means of destructive testing. The neck threading is carried out to close tolerances on modern high performance CNG machines. All gauges and measuring equipments used under go regular calibration checking. Cylinders are also subjected to non destructive ultrasonic examination for flows.

TIME KEEPING SYSTEM
The time keeping system is very important for all types of organizations. In EKC there is tight working schedule. The production unit working continuously. In EKC there are general shifts and workers shifts. The time schedule of them is following. 1. GENERAL SHIFT TIME:-

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Office time Lunch time 2. WORKERS SHIFT TIME:First ship Lunch time Second ship Lunch time 15

08:30am.To 05:30. 12:30 pm. To 01:00pm.

06:30am.To 03:00pm 11:30am To 12:00pm 03:00pm To 11:30pm 07:30pm To 08:00pm

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Third ship Lunch time

11:30pm To 06:30am 03:00am To 03:30am

When the times of festivals like “Navtatri”, “Diwali”, and “Indipandanceday” etc. the workers will work for over time. Sunday is holiday.

ORGANIZATION CHART:-

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CHAIRMAN

MANAGING DIRECTOR

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GENERAL MANAGER

MANAGER

HR MANAGER

FINANCIAL MANAGER

MARKETING MANAGER

PRODUCTION MANAGER

ENGINEERING MANAGER

PUBLIC RELATION OFFECER

ACCOUNTANT

TEAM LEADER

SUPERVISOR

TECHNICAL SPECEALIST

ASSISTANT

SALES EXECUTIVE

WORKERS

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EMPLOYEE SERVICES
The EVEREST KANTO CYLINDER LIMITED company provides best services to their employees and workers. It is very necessary for the companies to provide best services to their laborer because that they can get better out put from them. If the laborers are satisfied than they will continue work at that company for longer period of time. Some most services of the EVEREST KANTO CYLINDER LIMITED is as under,

         

Annual Bonus Medical insurance They have developed their own hospital named “tap hospital” for the laborer They organizes cultural programs for their employees They also provide financial help as a when required but according to the company rules. Three times tea to their employees in one shift. They provides buses for their employees transportation without cost They have also developed Everest society for the managers and supervisors They provide housing facilities (100 quarters) to their workers for free of cost and foods for a token of Rs. 25 only at the working place. For safety issue they have provided year plugs, Gogals, Helmet, Hand

Gloss , mask.

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INTRODUCTION
HUMAN RESOURSE MANAGEMENT is always active and living. It is process of bringing people and organization work to other. It helps the 19

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organization by providing component and motivated employees. It achieves and also organization objectives simultaneously. It establishment and maintain coordinate relations between employees and employers or manger. Human Resource planning is process of maintain balance between H.R. required in organization. It creates relation between employees and employers. Edwin Flipper “Personal management is the planning, organizing, directing, and controlling of the procurement, development, compensating, integration, maintenance and separation of human resources of the and that individual organization and social objective are accomplished.” According to Scott, “It is that branches of management which is responsible on a staff basis for concentration on those aspects of operation which is primarily concerned with the relationships of management to employees and with the development of the individual and the group.” It is impact said that all development comes from the human mind.

ORGANIZATION OF PERSONNEL DEPARTMENT
Organization of personnel department is very necessary for all business. It also plays an important part in human resource. All these activities 20

undertaken by the personnel department, which are concerned with human element as well as with material element in the organization are known function of personnel management. The major function undertaken by EKC. In the modern industrial world, almost all giant business enterprises have a line staff organization the goals of an enterprise can be achieved in a 21

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systematic and effective way. This can be said to be the purest from of organization. In EKC organization structure of personnel department is clear in communication from top to bottom.

MANAGING DIRECTOR GENERAL MANAGER HR MANAGER PUBLIC RALATION OFFICER 1. RECRUITMENT, SELECTION AND INDUCTION PROCESS:Recruitment:Recruitment forms the first stage in the process, which continues with selection and ceases with the placement of the candidate. As for out body blood is necessary but until heart purifies pure and impure blood one cannot even breath properly similarly, until one have one proper person for their organization even money and machine cannot work properly.

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Internal Present employees.
Employee referrals. Former employees. Previous applicant

Employee exchanges advertisement Employment Agencies Professional associations Campus Recruitment Deputation Word-of-mouth Raiding

External

Sources of Recruitment
There are two type of recruitment policy in EKC, which are as under: I. Internal sources.

II. External sources. In internal sources are as under:-

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a) Promotion: If the company has required the new employee than company gives the promotion to the old employees. b) Transfer: The employee transferred one place to another. In external sources are as under:a) Advertisement: - When in EKC the need of new employees than the give advertisement in the news papers. 25

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b) Employment exchanges: - EKC also use of employment exchange.

Selection:Selection starts where recruitment ends. Or say, selection follows recruitment. Having identified the potential candidates, the next logical step in Human Resource process is selection of candidates. According to stone, “Selection is the process of differentiating between applicants in order to identify those with a greater likelihood of success in a job.” According to Yoder, “selection is the process by which candidates for employment are divided into class those who will be offered employment and those who will not. “ The selection process in EKC is under. 1) Prelim interview 2) Application blank 3) Selection test 4) Selection interview 5) Reference check 6) Final selection 7) Placement

INDUCTION:Induction is the process to make the new workmen familiar with the environment of the work area. He is also made aware about the rules and regulation of the work area and resistibility of this job.

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In EKC ltd is done by the personal department or supervisor normally this is provided within 1 or 3 months of the initial induction. This is with and intention whether the employee is responsible well satisfied with him efforts are make to remove the difficulty experience by the new employees by personal talk, guidance and counselling. 27

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EKC arraigns some induction programmed as under: 1) Company history 2) Organization structure 3) Job situation 4) Employees own department 5) Personal/company policies 6) Rules and regulation

2. TRAINING & DEVELOPMENT
Training is the process of teaching the new and present employees the basic skill they need to effectively perform their jobs. Thus, training refers to the teaching and learning activities carried on for the primary purpose of helping members of an organization. There are many types of training but in EKC there is used on the job training and knowledge based methods of the training. In salary so company provided on the job training. The manager also arraigned some conference, seminars, lecture, and programmed instruction. 28

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3. JOB DESCRIPTION
Job description is a list of specified job duty. Responsibility, Reporting, Relationship, working condition and supervisor responsibility. Job description is one product of job analysis. In EKC there is gave information and guidance to the candidates regarding his particular job for which he has been specified and than four year work. The manager provides information about the both organizational information. The manger give information about how to work, where to work etc. In EKC the manager or supervisor give the information regarding the job to the candidates.

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4.

PROMOTION AND TRANSFER POLICY:-

Promotion:A promotion takes place when and employee move to a position higher then the one formally occupied. His responsibilities, status pay also increase or not. When as a result of promotion there is no increase in the pay it called a “promotion”. There are many bases on which employees are promoted. Such as merit, qualification seniority, performance of the employees etc. many of the time merit, performance and seniority of the employees are considered while taking a decision about his promotion. After five year working in our workshop as a worker an employee become supervisor and than after five year working as a supervisors he become a manager. This is a very good policy by EKC for promotion. Naturally in the sense that, the boss feels that employees are liable for the promotion, and the give promotion to such an employee.

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TRANSFER:A transfer is a horizontal or lateral movement of an employee from the job, selection department shift, or position to another usually without involving any change in duties, responsibility, skill needed or compensation. EKC industries ltd in GANDHIDHAM jobs is not transferable. Only internal transfer is that many one department to another department within the organization. Transfer is not applicable from one branch to another branch.

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5. PERFORMANCE APPRAISAL SYSTEM:In simple terms, performance appraisal may be understood as the assessment of an individual’s performance in a systematic way, the performance being measured against such factors as hob knowledge, quality, cooperation, 35

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judgment, versatility, health, and the like. Assessment should not be confined to past performance alone. Potentials of the employee for future performance also are assessed. There are two types of performance appraisal methods. (1) Traditional methods. (2) Modern methods. In EKC the use traditional methods like (1) Man to man comparison method and (2) Graphic rating scale method. In EKC the use of man to man comparison method for the objective of understood employee individual performance and the graphic rating scale to know about employee character, contribution responsibility and creativity.

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STUDY OF PROVIDENT FUND SCHEME:The employee’s provident fund, Provident fund, pension and

insurance schemes framed under the act are administrated by a tripartite central board of trusties. This act applies to every estate which is a factory engaged the

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act in which the government modifies in the official gazette and in which more persons are mote employed

 Benefits of provident fund scheme:-

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It acts as made schemes for three types of benefits, like provident fund, pension and deposit linked insurance. Under provident fund benefits an employee can avail himself of non refundable withdraws or take advance from his provident fund account for various purposes. Because it is government act it apply to the EKC industries also. It means that EKC is also contributing at 8.33% every month of the pay to the employee’s provident fund. The main advantage is that, the employees can take a loan from his provident fund account.

7. PERSONAL RECORD OF THE EMPLOYEES:Most of the companies are records bio-data of every employee. This bio-data are as under. Companies keep bio-data are records weekly and yearly.  Full name  Address  Age  Birth data

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 Blood group  Married / unmarried  Working hours  Training

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 Reason for keeping personal records

 For performance appraisal system  For increment n wages and salary  For knowing efficiency of employees  For promotion and transfer

OTHER INFORMATION
EKC industries give following services to the employees. 1) UNIFORM:It gives uniform only to the permanent employees. Uniform generally includes the clothes, shoes, belt etc. The company provides two pairs of uniform to the workers and supervisor.

2) LOAN:EKC gives facilities of loan. EKC gives loan for the employee’s provident fund and company’s own society.

3) BONUS:-

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EKC give a bonus workers, supervisor and company’s all of the members.

4) GIFTS:-

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EKC gives sweets to all the employees on some festivals such as Diwali, Dashera, Holi etc…. and also give a birthday gifts of his employees birthday.

8. Grievance handling procedure
Grievance is any dissatisfaction or feeling of injustice in connection with one’s employment situation that is brought to the attention of the management. The cause of the dissatisfaction may be due to working conditions or personal maladjustment or management policy regarding wages, bonus etc. Present enactment like industrial Employment (standing order) Act 1946, Factories act 1945 and industrial Disputes act 1947 only indirectly deal with the Redresser of individual’s grievances. Following are the steps for the Redresser of individual grievances: An aggrieved employee shall present his grievance verbally to the officer designated b the management for the same. The response shall be given by the officer within the next 48 hours of the presentation of the complaint. If the worker is not dissatisfied with the decision of the officer. He along with the department head will present his grievance to the head of the department.

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9.

WAGE AND SALARY ADMINISTRATION

Wage and salary administration should be controlled by some proper theories. The structure of wage and salary refers to implementation of sound policies and practices of employee compensation. Remuneration of employees largely consists of base remuneration, perquisites and performance incentives. The components of the total remuneration vary for different cadres and are governed by industry pattern, qualifications and experience of the employees to excel in their performance, recognize their contribution, and retain talent in the organization and reward merit. In EKC the board of director decided wage and salary of the employees.

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10. TRADE

UNION

Trade union is “a continuous association of wage earners for the purpose of maintaining and improving the conditions of their working lives.” A continuous and whole entry association of the salary or wage earners and egged and whatever industries or trade, formed for safe grading the interest of its member, maintaining and improving the conditions of their vocational interest and securing better relations between them and their employer through collective bargaining. Thus a trade union is a device which unable groups pa class in industry or trade to bargaining with any other class all group on equal bases such a union is.

1. INTRODUCTION
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There are the many kinds of management like financial management, human resource management, marketing management. Today’s successful companies at all levels have one thing is common “they are strongly customer focused and heavily committed to marketing.

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Today, marketing mist be understood not in the old sense of making a sale “telling and selling” but in the new sense of “satisfying customers needs”. It is the very heart of modern marketing understands, creating, communicating and delivering customer value and satisfaction. • DEFINITION:“Marketing is the performance of business activities that directs the flow as goods and services from the produces to the customers”. In the simple word, we can say that marketing means delivering customers satisfaction at the profit. As far as EKC industries has also a separate marketing department. Marketing department plays a vital roll because the market of EKC industries is spread not only in India but also in foreign countries.

2. ORGANIZATION OF MARKETING DEPARTMENT

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MANAGING DIRECTOR

MARKETING MANAGER
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MARKETING OFFICER

SALES DEPARTMENT

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As the above chart are starting the authorities’ flows from managing director to marketing manager. There are no any sales men in this company. There are two departments under marketing manager. First one is marketing officer and second one is sales department.

3. PRODUCT PLANNING
First of all EKC is built product planning steps. The product planning steps are as under. Market survey Innovation Market research Study of competitors product Market testing

    

First of all they are market survey of the product. They carefully segment the marker and choose his targets of consumer groups.

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And then after they are innovation, they are the market research process and collect the market data. They study their competitors and then company checks the market testing.

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MARKET SEGMENTATION
Market segment means divide the market into different customer class. Has also divide their marker as per that need and preferences and requirement of customers. EKC is not producing only one product but it produces different internal parts of varies machinery. As it is not produce only one product continuously. It has not any particular segment for its specific product. In EKC consumer place an order as per requirement and EKC produces the similar product demanded by the consumer. So, we can say that EKC is producing that product which is demanded by their customer.

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4. PRICING POLICY
Pricing means the value of product attribute expressed in monetary team. Which is a consumer pay or is expressed to pay in exchange and anticipation of the expected offered utility. Internal and external factors both are affected to pricing decision. Pricing covers the profit of the organization. So, if affects also and profit is the main aim of any organization. So, it is very essential production department lakes decision. EKC industries takes the decision of price based on many factors such as expected profit, administrative expenses, transportation charges.

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5. CHANNEL OF DISTRIBUTION

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Distribution is very essential point in view of company because it is the process reach the product to the customer. At all the activities in the physical flow of the product or transfer of the producer and the consumers. “A distribution channel is a set of interdependent organization involved in the process of making a product or services available for use or consumption by the consumer or business user.” Every organization has different distribution channels. EKC has only one distribution channels.  Direct marketing channel MANUFACTURER ------------------- CUSTOMER There are no any sales men in HPCSL company direct talk to customer. A channel of distribution refers it to a process of distribution goods and services from production centre to consumers. It is a one seat of pipeline through which the producers put their products through it and so it reaches to the consumers wants right:

The channel of distribution has many levels of distribution viz. 1. Zero level distribution

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Producer to consumer 2. One level distribution Producer – Retailer – Consumer

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3. Two level distribution Producer – Wholesaler – Retailer – Consumer ProducerAgent Wholesaler Retailer - Consumer

6. ADVERTISING
Advertisings are the most important promotion tools. No firm can go long without using the advertising tools. Advertising is a very important step in every firm and crucial decision for management. Advertising strategy consists of two major elements are: A. Advertising message

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B. Selection advertising media

“Advertising means any paid form of non personal presentation and promotion of goods or services by the company on its own or by giving contact to an advertising agency.” 59

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They do not have any special advertising department. EKC is advertisement in industrial magazine, industrial fair, and international fair and international news paper but not advertising in local news paper and television.

7. MARKETING RESEARCH
It includes information about your product and the competitor’s product also, because you want to make to your product better by comparing it with competitors product. The systematic design, collection, analysis and reporting data relevant to a specific marketing situation facing an organization. As the need of customer changes and selling. Sellers use more complex marketing approaches and face more complex marketing approaches and face more competition. They used information on the effectiveness of their marketing 100%. Today’s mote rapidly changing environment managers had more up to data information to make timely decision.

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The company can do marketing research in it own marketing research department or in our side the marketing research. In EKC industries they use the following marketing research process. 61

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 Defining the problem and research objective  Implementing research plan  Collecting the data  Analyzing the data  Presenting the findings to the marketing management  Developing the research plan for collecting informati

1 INTRODUCTION
Finance is regarded as the life blood f business enterprise. It has rightly said that business needs money to pay more money. Hence effective management of every business enterprise is closely link with efficient management of its finance.

Definitions:According to J.C. Van Horne, “financial management is concerned with the acquisition, financing management, of assets with some over all goals in mind.” According to Weston and Brigham, “Financial Management is an area of financial decision making, harmonizing individual motives and enterprise goals.”

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ORGANIZATION OF PERSONNEL DEPARTMENT
Finance department is also the most important department, which has all the responsible about finance. Financial department takes the decision regarding sources of fund, application of fund, cash flow, borrowing policy etc. Organization chart of finance EKC is given below.

Managing Director General Manager Financial Manager

Accountant

Assistant

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1)

FINANCIAL PLANNING
In every organization has financial planning is

required. Finance planning means:• • • Estimation of the amount of capital to be raised. Determining the form & proportionate amount of securities. Laying down the policies as to the administration of the financial plan. Financial planning means deciding in advance the financial activities to be carried out by the firm. Financial planning is very necessary for smooth running of the business financial planning covers functions such as forecasting of cash receipts. In EKC the finance manager is making financial planning. Every decision of finance is to be taken by finance manager of EKC.

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2)

CAPITALIZATION

Capitalization means amount of capital employed in business. It studies of the company and indicated whether it is proper or not

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company can estimate the future financial plan by studying the capitalization. Generally there are 3 types of capitalization. 1) OVER CAPITALIZATION:A company is said to be over capitalized, when its earnings are less as compared to its capital investments. This means that the earning of the unit is less as compared to the earning of the some other unit in the same industry. 2) UNDER CAPITALIZATION:A company is said to be under capitalized, when its earnings are high as compared to its capital investments. Such case of undercapitalization is very rare. 3) OPTIMUM CAPITALIZATION:A company is said to be optimum capitalized, when its earnings are appropriate in accord as compared to its capital invested.

3)

CAPITAL STRUCTURE

Capital structure refers to proportional share of different security and other funds in the capitalization. It decides the proportion of fund to be raised by issued of ownership capital and by borrowing. 68

Capital structure can be different from the firm to firm and management to management and country to country. It includes the long term capital like equity share. Preference share, bonus share, debentures, reserve and surplus etc.

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In EKC capital structure is well designed. The capital structure EKC is composed of equity share and capital invested by the owners. Through there is equity share capital in the capital structure of the firm.

4) RATIO ANALYSIS
There are three branches of accounting: 1) Financial Accounting. 2) Cost Accounting. 3) Management Accounting.

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In Management Accounting Manager has to prepare various statements. Manager has to do some analysis & interpretation of various data. Through this analysis manager has to evaluate past information & predict future position. So, this purpose he has to do wome analysis of various financial situations. 71

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Then one question arise in our mind how we can do such analysis. There are five techniques to do some analysis. 1) Ratio analysis 2) Fund flow statements 3) Cash flow statements 4) Common size statements 5) Comparative statements.

7. MAMAGEMENT OF FIXED ASSETS
There are some fixed assets in the business. Fixes assets are those assets that are permanent in nature and those are not easily convertible in to cash. There should be a systematic utilization of these fixed assets. It depends upon the firm how fixed assets are managed in an efficient way. These assets include land, building, plant and machinery, etc.

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8. MANAGEMENT OF WORKING CAPITAL
Working capital management is concerned with the problems that arise in attempting to manage the current assets. In other words, capital management involves deciding upon the amount and composition of current assets and how to finance these assets e.g. cash, receivable and inventories as well as currant liabilities, The term currant assets refers to those assets which in the ordinary course of business can be or will be turned into cash within one year without under going a diminution in value. The working capital manger at EKC is according to the standard. The company has enough currant assets to pay of its currant liabilities.

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9. LEVERAGE ANALYSIS
Financial leverage is defined as the ability of a firm to use fixed financial changes in earring before income tax on the earning per share. The company to magnify the equity earning uses the financial leverage. Debt. Generally have fixed of interest. Company has to pay specified rate of interest on such capital. If company rate of return on investment is more than the rate of interest on debt than company can trade on equity or can employ fixed charge debt. Usually company earn more than such fixed cost on debt capital so after paying interest remaining surplus is distribution among share holder subject to the condition that earning or rate is higher than the rate of interest on sub debts. EKC pvt.Ltd has employed debentures and long term, its capital structure incurring fixed cost or rate of interest. If company earning are higher than it is called favorable leverage. If earning are lower than then cost it is called unfavorable leverages.

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BIBLIOGRAPHY

Personnel Management:
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Book: personnel management Author: C.B.MAMORIA S.V.GANKAR Publication: Himalaya Publication House Edition: Twenty-fifth edition

Marketing management:
Book: Marketing management Author: PHILIP KOTLER KEVIN LANE KELLER ABRAHAM KOSHY Publication: Dorling Kindersley (India) Pvt. Ltd. Edition: Eleventh edition

Financial management:
Book: Financial management Author: Prof. J.M. SHAH Dr. P.K.PRIYAM Dr. HITESH SHUKLA Publication: Mahajan

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