1

Report On:

BY GUIDED BY
ABHISHEK BOKSHA MRS. NISHA HARIYANI
SY BBA LECTURER
ROLL NO: 95

SWAMI SAHJANAND COLLEGE OF

COMMERCE & MANAGEMENT
BHANVNAGAR UNIVERSITY,
BHAVNAGAR
BATCH: 2006-2009

C A N D I D A T E ’S S TA T E M E N T

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I undersigned ABHISHEK BOKSHA, the student of S.Y. B.B.A. here by declare

that the project work presented in this report is my own work and has carried it out
under the guidance of Ms Rachna Dhruv & Mrs. Nisha Hariyani of SWAMI
SAHJANAND COLLEGE OF COMMERCE & MANAGEMENT - BHAVNAGAR.

BHAVNAGAR
DATE:

SIGNATURE:
Full Name: Abhishek B. Boksha

Principal

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

A C K N O W L E D G E M E N T

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I feel great pleasure in submitting this report as a part of practical studies in the
professional course of management. This visit has been helped me a lot in acquiring
knowledge regarding bakery industry.
Research of any unit is difficult as more you attempt more you go deep, new and
new details emerges. It is not easy exercise. It is with help of combine efforts and guidance
of our teachers, parents and friends.
“GOD” means “GO ON DUTY” it means nothing but we have to perform our
duty very well. First of all I would like to thank GOD because of him my existence is
created and that’s why I am able to doing this project. Then how can forget my
PARENTS, their warm guidance and motivation help throughout of journey of
developing of my project.

✓ I would like to thank the most prominent person Dr. Sureshbhai Savani, the
Trustee of SSCCM who has helped me in one or another way.
✓ I would like to thank our principal Ms Rachna Dhruv for giving me such a nice
opportunity by providing not only educational guidance but also providing moral
support whenever it requires.
✓ I am also thankful to Prof. Nisha Hariyani & Pooja Mehta whose support
encouraged me in preparing this project.
✓ I also wish to express my sincere thanks and gratitude to our Library, and
Librarian Ms MATANGI DAVE.
✓ I am very grateful to Mr. Monty Thakkar, partner of AMARLAL BAKERS,
whose support and patience were instrumental during visit.
✓ I wish to express my gratitude to Mr. Gopibhai Thakkar, MD of the Industry, who
behaved very kindly and help me out in making the project report.
✓ I would also thank to all managers of AMARLAL BAKERS who help me in one
way or the other, in my endeavor.
Finally I would be grateful to all readers of this project.

P R E F A C E

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BBA is professional course, which helps the student to develop their knowledge in
the field of an industrial environment and business by the manse of management of the
company.

As a part of our BBA syllabus we are supposed to visit an industrial and under its
working. Based on the information imparted by the authorities of the concerned industry,
we prepare a report in which we try to furnish all the information received from the unit.

One needs both practical as well as theoretical knowledge to become sharp in any
field. With the help of the practical knowledge received from the industrial; visit, we get
a clear idea about management and other aspects of the business environment.

In comparison to bookish knowledge, practical studies prove to be very important

and necessary as it helps a student to the practical field and get the idea about exact
position of the entrepreneur and the manager. In this way after completing studies, one
can better in the field of business.

In the report I have made an effort to the best of my limits, to present the preface
information regarding the working of AMARLAL BAKERS.

ABHISHEK BOKSHA

C o n t e n t
╬ CANDIDATE STATEMENT
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╬ ACKNOWLWDGEMENT
╬ PREFACE
╬ GENERAL INFORMATION
▪ Introduction
▪ Profile of the company
▪ History & Development of the unit
▪ Size of the unit & form of the organization
▪ Products & Manufacturing Process
▪ Organization Structure
▪ Contribution of the unit

╬ HUMAN RESOURCE MANAGEMENT

▪ Introduction
▪ Organization Structure
▪ Recruitment & Selection
▪ Training & Development
▪ Job Description
▪ Promotion & Transfer policy
▪ Wages & Salary
▪ Working on E.S.I.C Scheme
▪ Grievance handling at Amarlal bakers & Gratui
▪ The trade union
▪ Time Keeping System
▪ Employee Services
▪ Personal Records

╬ MARKETING MANAGEMENT
▪ Introduction
▪ Pricing
▪ Organization Structure

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▪ Product Planning
▪ Channel of Distribution
▪ Sales Promotion
▪ Advertising
▪ Market Research

╬ FINANCE MANAGEMENT
▪ Introduction
▪ Organization Structure
▪ Financial Planning
▪ Capitalization & Capital Structure
▪ Management of Fixed Assets & Working Capital
▪ Profitability

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CONTENTS
No. Particulars Page no.

1. Introduction 7
2. Profile of the company 9
3. History & Development
of the unit 10
4. Size of the unit & form of the
Organization 11
5. Products & Manufacturing
Process 13
6. Organization Structure 16
7. Contribution of the unit 17

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INTRODUCTION

AMARLAL BAKERS is a famous large-scale industry in Bhavnagar. It’s gained its

name in producing various products of bakery. The company has been continuing its tradition
of growth since its establishment at Chitra in Bhavnagar District.

The unit was first establishment as AMARLAL BAKERS by KISHANCHAND

TARACHAND THAKKAR in 1992. Company manufactures are Bread, Khari, Toast,
Rolecreame and Puff.

The company has improved its goodwill by increasing quality of products. It has also
its R & D Department to improve quality of products. It has also given tough competition on
local market as well as in state market. It has dealers in different cities of Saurashtra & Gujarat.
They are Rajkot, Jamnagar, Surat, Sihor, Junagagh, Mahuva & Bhavnagar.

PROFILE OF THE COMPANY

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Name : AMARLAL BAKERS

Address : Plot no:-359/b, G.I.D.C.,
Chitra, Bhavnagar-364004
MD : Mr. Gopibhai Thakkar
Executive Director : Mr. Mukeshbhai Amlani
Production Head : Mr. B.K. Sarkar
Finance Head : Mr. Indrabhai
A/C Officer : Mr. Dineshbhai
Technical Adviser : Mr. Ram Lochan
Personnel Manager : Mr. Pavankumar Dwarkadas
Phone No : (0278) 2447981 – 2445665
Fax No : (0278) 2447943
Bank : Dena Bank, Bhavnagar
Establishment Year : 1992
Bank : Dena Bank, Bhavnagar
A/c Year : April to March
Factory Area : 2000 Sq. feet
Departments : Mngmt, Production, Marketing, Finance and HR

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HISTORY & DEVELOPMENT OF THE UNIT

The history shows that how this unit has got the success. And also show
day to day progresses.

Shree KISHANCHAND TARACHAND THAKKAR, the founder of the

AMARLAL BAKERS always wanted to make AMARLAL industry as the best industry in the
Bakery world. With his knowledge, efforts, skills, he opened Khari biscuit business in Lawry
at the corner of Vora Bazaar in Bhavnagar and in very short period of time he succeeded.

In 1992, Shree KISHANCHAND THAKKAR started his business in Chitra

village near G.I.D.C. with handling and capital of Rs. 10 Lacks. There were only 10 to 15
workers in the unit producing bakery items like bread, toast, khari and nankhatai.

The Second and also the next owner of AMARLAL BAKERS is Mr.
Gopibhai Thakkar. He is a son of Shree KISHANCHAND TARACHAND THAKKAR. Due
to increase in demand of the bakery product in 1994, they first established a new automatic
plant in all over Saurashtra and opened other industries like AMARLAL NAMKIN &
AMARLAL BREADS.

In recent days industry has nearly 100 manpower strength in which 65 workers,
25 officers, and 10 staff consultants. There is an effective machinery and also market on large
scale.

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SIZE OF THE UNIT

Investment of the company, total employee and Turnover of the company

are included in size of the company.

• Small Scale Industry: - Means the company whose investment up to 60 lacks.

• Medium Scale Industry: - Means the company whose investment up to 60 to
100 lacks.
• Large Scale Industry: - Means whose investment up to 100 lacks and more than
100 lacks.

AMARLAL is the Large Scale Industry because the investment is more than 100
lacks.

FORM OF ORGANISATION
The various types of organization structures prevalent today are as under.
• Sole proprietorship
• Partnership
• Joint stock company
• Co-operative organization
• Government department( Public Enterprises)
• Public Corporation
• Government company
1) Sole proprietor: - In this type of org. there is a single man who uses his mind,
ideas, sources and funds for the prosperity and growth of the business.
2) Partnership: - In this type of org. the partners share an equal authority of rights
and duties for each and all of them. Here Amarlal bakers is the Partnership firm.
Marketing Research Monty Thakkar and Marketing Research. Gopibhai are the
partners of this company.

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3) Joint stock Company: - Legally the joint stock company is an artificial person
created for carrying on some business by an association of persons. It asserts that a
company has a legal entity of it’s in the sense that is has powers and characteristics
determined by the provision of and contribution framed in accordance with them.

➢ Private ltd. Company

➢ Public ltd. Company

4) Co-operative organization: - A co-operative society is essentially on

association of person who join together on a voluntary basis for the furtherance of their
common economic interest, service not profit, co-operation not competition; self held
not dependence on the profit hungry businessman.

5) Government department: - A gov. may be defined as public undertaking that is

directly under the control of the minister who is also held responsible for all the
activities of the undertaking.

6) Public Corporation: - Public corporation is a form of organization established for

public welfare under a specific act of parliament or Assembly, deriving independent
entity and internal autonomy through the same act.

7) Government Company: - Gov. Company is a company where in 51% of shares

held by the Central Government and a State Government jointly.

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PRODUCTS & MANUFACTURING PROCESS

***PRODUCTS***
The following are the different products of this company, which are manufactured by the
AMARLAL BAKERS industry.

1. KHARI
➢ Maska Khari
➢ Jeera Khari
➢ Any time Khari
➢ Butter Khari
➢ Khari Special

2. TOAST
➢ Tal Toast
➢ Jeera Toast
➢ Fruit Toast
➢ Milk Special Toast
➢ Tal Toast Special
➢ Jeera Toast Special
➢ Fruity Toast Special
➢ Premiers Special Toast
➢ Chocolate Toast Special
➢ Suji Toast Special

3. ROLECREAM
➢ Chocolate Rolecreame

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MANUFACTURING PROCESS

Manufacturing process means in what way the products are to be produced.

Generally production process should be short, fair and speedily. Because cost, price &
quality are depend upon production process & technology. Therefore, manufacturing
process is an important factor and plays vital role for profitability of the firm. AMARLAL
BAKERS are also having other industry like Amarlal Bread & Amarlal Namkin, which
they producing bread & different Namkins.
The major raw material; for the manufacturing process of this unit is fine flour.
The other components & materials for the production are milk powder, yeast, tutti-frutti,
vanillin powder, oil & Jeera. Whole process of bakery may be classified into the following
stages as per firms modified version.

PROCESS

Getting Raw materials

Mixing

Filling in the items

Cartooning

The process of AMARLAL BAKERS can be classified into following ways.

Getting Raw Materials: Raw materials are the fundamental requirement for the
production of any product or commodity. The efficiency of speed and production depends
upon the availability of raw materials.

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The main raw material of AMARLAL BAKERS is FINE FLOUR. The raw
material is purchased from different areas of Gujarat, Punjab, Maharashtra, and U.P. The
company purchase large quantity and high quality on chipper price from these regions,
which is beneficial for the unit as well as society.

MIXING: - Raw materials must be mixed in proper method or by scientific process. In the
production process mixing is very important thing for finished goods. If any fault or mistake
is done in mixing the product may get less qualitative production. It is important that the mixing
process should be done carefully.

In mixing process the basic raw material in AMARLAL BAKERS is fine

flour, which is used as a part of raw material. The other component G powder, milk powder,
oil, vanillin powder, yeast, tutti-frutti. In AMARLAL BAKERS the mixing process is not
human oriented but machine oriented.

FILLING IN THE ITEM: - After mixing the raw material of goods into semi finished one,
the next stage is called “FILLING” process.

The semi-finished products are filled in aluminum vessel known as FIRMA.

The whole filling process is done by the automatic machines. The filling capacity of Toast is
1200 to 1500 KG per hour, Khari is 70 KG, and Rolecreame is 70 KG & Puff is 70 KG.Filling
is done in the oven & rake oven mach where Toast is kept at 3200 C and Khari at 1500C. Later
on it is taken out side for 15 minutes.

CARTOONING: - After the filling process is over the semi-finished product, is covered
through plastic bags & cartoons. The cartoon boxes are printed with different colors.

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ORGANISATION STRUCTURE

Generally there are three levels of management in the compmany.It depends upon the size of
the company.

1) TOP LEVEL: - In the top level of management there are BOD, MD, GM, and
Chairman etc are available. Theirs duty is to take the very important decisions of the
company. And to think about objectives and also for goal setting. This level is very
important for company.
2) MIDDLE LEVEL: - This level connects both the level those are top level and bottom
level so this level is called is the chain of management levels. In this level Sales
manager, Production manager, Purchase manager etc and Experts also available
at this level.
3) BOTTOM LEVEL: - The actual work of the company or the production process is
done in this level. For the guidance supervisors are available at this level. There are
Workers, Supervisors, Jobbers, and Foremen etc available at this level.

STRUCTURE OF AMARLAL BAKERS

MD

FINANCE PRODUCTION MARKETING

HEAD HEAD HEAD

HELPER SUPERVISOR DISTRIBUTORS

CLERK WORKERS DEALERS

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CONTRIBUTION OF THE UNIT

AMARLAL BAKERS started as AMARLAL BAKERS small scale industry and

has become AMARLAL BAKERS large-scale industry and still it is in growth
stage.
It focuses on local market as well as stage market. It has given tough competition
in local market through technology and best quality.
It has its R & D Department which helps to improve the quality of products and,
Indigenous research( Local level )
Contribution of newer grades of materials.
Replacement of damaged product.

It gives insurance and assurance of less polluted environment and also ensuring
pollution norms by testing quality of air and water discharges.
The company has grown more than thousand trees to reduce pollution and it has
water-purified plant in which wastage water is purified.

RESEARCH & DEVELOPMENT DEPARTMENT

AMARLAL BAKERS has set up AMARLAL BAKERS research and

development center in 2002 with investment of Rs. 15 lacks. This First independent research
and development department center established by SSI unit in India.

Facilities of R & D Center

1. Water plant facilities
2. Instrumentation section
3. Analytical Laborator

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CONTENTS
No. Particulars Page no.

1. Introduction 20
2. Organization Structure 21
3. Recruitment & Selection 22
4. Training & Development 23
5. Job Description 24
6. Promotion & Transfer Policy 25
7. Wages & Salary 27
8. Working of E.S.I.C. Scheme 28
9. Grievance handling at Amarlal bakers &
Gratuity 29
10. The Trade Union 30
11. Time Keeping System 31
12. Employee Services 32
13. Personal Records 33

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INTODUCTION

Now in modern era it is important for any company or firm that personnel
department should effectively develop for effective direction, guidance and control of
man power existing in it. The effective and efficient man power is the secret of any
firm or unit. Personnel department is responsible to provide guidance, motivation,
welfare, and direction for such of man power.

Personnel management means quite simply the task of dealing with human
relationship within an organization, academically the three aspects of personnel
department.

HRM is divided in two categories.

1. Managerial
2. Operative

Managerial is to control the activities of human. There is an optimum use

of manpower, organizing and developing.

“Management is the development of the people and not direction of the

thing…Management and personnel administration one the same, they should
never separate.”

The human resource management is the sky part of the management. The
human resource management is the direction, Co-ordination, maintenance and
separation of manpower to manage the man simply but to manage the manpower or
worker are the assets of the firm and hence for the goal acquirement the manpower
planning is necessary. Thus we can say that the personnel management plays a vital
role in the development of AMARLAL BAKERS.

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ORGANISATION CHART

PRESIDENT

PERSONNEL MANAGER

PRODUCTION HEAD

SUPERVISOR

WORKERS

PEON

The HRM is handled by the PRESIDENT and personnel manager. He is

the person who looks after the whole personnel department.

In short, the management means what manager does as well as organization

of personnel department, personnel department means what personnel management
does. The organization of personnel department is done as the step of work is suitable
for both company and society organization.

The organization structure of personnel department of AMARLAL

BAKERS is quit easy to understand and it should be put on your mind carefully.

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RECRUITMENT AND SELECTION

1. Internal sources
a) Promotion
b) Transfer
2. External sources
a) Employees recommendation
b) In campus interview
c) Employment exchange
d) Advertisement in newspaper
e) Influence
In AMARLAL BAKERS primary duty of the personnel department is to procure and
maintain an education and qualified working force of various personnel necessary for the
establishment and developed business. According to this company, procurement of efficient
personnel leads the organization to success like other element as money, material and market
do.
RECRUITMENT: - Recruitment means searching prospective workers and stimulating to
apply for jobs in the organization.
At AMARLAL BAKERS, if the personnel department needs AMARLAL BAKERS
person, than they give advertisement in newspaper like,” Times of India”, “Gujarat Samachar”
etc….
SELECTION: - Selection means the right person for the right job. Selection means choice
that is a choice of person suitable for the job out of several people offered, their services to the
organization. It is in this way, Decision-making process by which management can feed out
the undesirable person and select the most suitable persons.
Following are some common selection techniques.
1. Searching of application 6. Written & Oral Test
2. Interview 7. Final Selection By interview
3. Selection Test 8. Placement
4. Physical Examination
5. Checking Reference

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TRAINING AND DEVELOPMENT

TRAINING: - Training is a short-term process utilizing a systematic and organized

procedure by which on managerial personnel learns technical knowledge and skill for definite
purpose.
DEVELOPMENT: - While development is long term education process utilizing a system
and organized procedure by which managerial personnel learn conceptual and theoretical
knowledge for general purpose.
Needs or Basic purpose of Training
♠ To increase the productivity
♠ To improve quality of order
♠ To help the company in fulfilling its future personnel needs
♠ To improve organization climate
♠ To improve health and safety.

There are many types of training from those some types are decrypted below.
╬ On the job Training
╬ Vestibule
╬ Demonstration
╬ Simulation
╬ Apprenticeship
╬ Class-room method
▪ Lecture
▪ Conference
▪ Case Study
▪ Role Playing
▪ Programmed Instruction
╬ Other Training method
▪ Association
▪ Audiovisual

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JOB DESCRIPTION

“Job description” is an important document which is basically descriptive

in nature and contains a statement of the job analysis. It provides both organizational
information and functional information. Job descriptive is a part of HRP job description
describes “Job and not job holders”

If the person is able to work in the plant whether it is qualified as B.Com.

Or bachelor in other field, he is allowed to work in the plant. In AMARLAL BAKERS, Job
description is done according to the ability of the persons and its mankind job description is a
descriptive statement of the organizational relationship, responsibilities and duties on
AMARLAL BAKERS given job, so the job description in the AMARLAL BAKERS is
according to the person’s ability and his knowledge about the specific work.

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PROMOTION & TRANSFER POLICY

Promotion means job, which results in better wages, status, responsibilities

and higher rank facilities.

In AMARLAL BAKERS, promotion is basically done as and when

required. Promotion is given on the basis of merit, qualification, work experience, job
knowledge, punctuality etc… The best able person is identified and trained with the senior
supervisor of that unit and then handed the charge of work independently.

Transfer in AMARLAL BAKERS is internal. Its employees can not be

transferred to any other unit. Transfer is in terms of cross-indexing or people from different
selection like boiler, rector, flash-dryer, spray-dryer etc…

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PERFORMANCE APPRAISAL SYSTEM

Organizations are established to archive certain objectives. Achievement of

goals or target depends upon the performance of individual employees. Hence it is quit
necessary to understand as to what extent employees have been successful at their jobs for
achievement of their goals. Thus performance appraisal forms an important of HRM.
Performance appraisal is mainly used for three purposes.

♣ As a basic of reward allocation such as salary increment, promotion and

other rewards.

♣ Performance appraisal will point out the weakness of employees and will
spot the areas where development efforts are needed. Performance
appraisal is a tool for identification of deficiency.

♣ It can be used for the selection and development program. It will

differentiate satisfactory performers from unsatisfactory ones. The
performance appraisal will help the management to functions rating to
selections, development, salary, promotion, penalties, discharge and
retrenchment.

AMARLAL BAKERS having a well managed performance appraisal of its

employee. Each and every department head is given deviation to work discipline, quality of
work, co-operation etc… Every month he is required to submit a form to personnel manager.

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WAGES AND SALARY

The basic purpose of wages and salary administration is to maintain

equitable wages and salary structure. Proper and regular wages indirectly motivates the
workers and increase his efficiency.

Wages refers to the compensation payable to the labors for performing his
job wages usually refers to hourly or daily rat paid to such group for maintaining employees
( blue collar workers ) salary normally refers to the weekly for monthly rates paid to the
clerical administrative and professional, employees( white collar )
AMARLAL BAKERS has computerized system for paying wages and
salaries by the 7th of every month; the employees are paid their wages and salaries.

Here, the payment is done through two ways.

1. Daily wages
2. Monthly wages

Minimum wages is determined as follow.

Workers : 1600 to 2100

C.A : 2500 to 3000
M.D : 3800 to 4000

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WORKING OF E.S.I.C. SCHEME

The employees’ state insurance was introduced as according to region area.

Working of employees state insurance scheme is done by the company according to act
prescribed by the government.

Employee’s insurance scheme work for the AMARLAL BAKERS is nice

to know. All people can know the E.S.I.C Scheme by management level, no doubt. Here also
prescribed its rules and regulation.

♣ Medical benefits
♣ Disablement benefits
♣ Workman compensation
♣ Stick period compensation to employees
♣ Maternity benefits
♣ Dependent benefits

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GRIEVIENCE HANDLING AT AMARLAL BAKERS

When any worker has some grievance co. or against his work he talks to his
supervisors, than any serious grievance is there the supervisor meet the concern authority and
try to solve the problem in a satisfactory manner. The personnel department and concern
department are very careful about the result that it does not bring any negative result.

Hence, the company tries to solve the grievance as soon as possible with
employee’s satisfaction. The grievance is handled at the hierarchy level i.e. if AMARLAL
BAKERS worker has grievance the departmental head tries to solve the grievance than the
company or trade unions takes legal action.

GRATUITY

♣ Gratuity is both for the staff members and workers

♣ For staff members gratuity starts after 5 years of experience. That is
given gratuity of 15 days every year.
♣ For workers gratuity is counted as follows,

Gratuity = Basic D.A. + Earning Days

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26
♣ Those who work less than 240 days during year are not given benefits of
gratuity that year.

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THE TRADE UNION

The trade union act was passed in 1926 & was amended in 1947. In this act
central govt. has laid down rules. According to this act it is compulsory for every trade union
to re-register under the trade union act.

A trade union is a combination of persons, whether temporary or permanent,

primarily for the purpose of regulating the relations between workers and employees or
between workers.

According to selection of the trade union act 1926, AMARLAL BAKERS

trade union is my any combination of persons, whether temporary or permanent, primarily for
the purpose of regulation. The relations between workers and employees or between workers
and includes the federation of two more trade unions.

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TIME KEEPING SYSTEM

If we can’t manage and to work in proper time, the whole channel of

production would be disturb and cost of production will be increased. Time keeping system
plays an important role in organization because time is an important and valuable in any
organization.
The company has a full fledged time keeping system office which maintains
time keeping of all the employees. It is nearer at the entrance of the company.

AMARLAL BAKERS is very punctual and strict about time. It wants all its
employees to reach in time or before time but not late.

The factory of AMARLAL BAKERS works on specific time. The workers

are changed according to shift duties. The timing of work at AMARLAL BAKERS is as below.
For Laborers : 7.00 AM To 4.00PM 11.00 AM To 8. PM
For Officers : 7.00 AM To 4.00PM 7.00 PM To 11.00 PM
For Gen. Staff : 7.00 AM To 4.00PM

Here, at AMARLAL BAKERS, there is register to note down the timing of

every laborer. The timekeepers note down the entry time, exist time or any leave in between
working hours. This register is shown to the higher authorities on daily basis and they take
corrective actions based on this register. As AMARLAL BAKERS works on shift basis, this
register helps to calculate the hours, wages & overtime.

They also grant workers have such a sick leave, travel leave, casual leave,
on duty leave, special leave, short leave etc...

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EMPLOYEE SERVICES

AMARLAL BAKERS takes all decisions by keeping the employee in

center. AMARLAL BAKERS has open door policy. Appointment is not necessary to meet an
employee. Every decision is taken keeping all employees in mind.

AMARLAL BAKERS threats all its employees as equal human beings

whether he is workers, staff, supervisor or manager, there isn’t any difference among them,
employees are provided services and benefit monitory and non-monitory items.

It provides two types of services.

1. Statutory
2. Unstatutory

STATUTORY: - It gives the following statutory facilities to its employees as

recommended by government.
✓ Provident Fund
✓ E.S.I.C.
✓ Gratuity
✓ Increment in Salary
✓ Bonus

UNSTATUTORY: - AMARLAL BAKERS gives the following un-statutory facilities to

motivate its employees.

 Semi Flexible Rules: - There are some certain rules for leaves, incoming, out-
going and late coming, but they are semi flexible keeping the situation,
emergency, person and requirement in center place.

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 Safety of Workers: - Workers are provided with safety instrument like goggles
for eye, gloves and shoes and soaps.

 Medical Services: - A doctor visits weekly in industry for the routine medical
problems of the factory workers. Also there are first-aid services available 24
hours.

 Holidays & Leave: - Employees are allotted fix days of leave from the company.

 Other Facility: - The Company provides bonus. They also share employee’s
happy and sad occasions. If the workers having financial problems, AMARLAL
BAKERS provide them help when ever possible.

 Incentives: - As part of worker oriented approach, the company may provide

incentives help in form of ration or celebration within the company.

 Lunch & Water Facilities: - The Company also provides lunchroom, water
cooler and changing room facilities for their employees.

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PERSONAL RECORDS

Personnel record is a one type of individual card record. Which provides

total information about the employees, details of date of appointment to date of leaving,
accordingly name, address, salary, year wise attendance and leave records, bonus gratuity
calculation? In other words we can say that it is an identification of an employee.

In AMARLAL BAKERS the personnel records of all the employees are maintained through
personnel department such as.

♣ Name and address of the employee

♣ Telephone number of the employee
♣ Name of Parents
♣ Date of joining
♣ Designation & Nature of work
♣ P.F. Account no. & Insurance Num.
♣ Salary & allowance rate
♣ Monthly attendance, leave & salary position
♣ Service disciplinary action report
♣ Remarks
♣ Other important matters can be found out.

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CONTENTS
No. Particulars Page no.

1. Introduction 35

2. Pricing 36

3. Organization Structure 37

4. Product Planning 38

5. Channel of Distribution 39

6. Sales Promotion 38

7. Advertising 39

8. Market Research 41

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INTRODUCTION

Marketing is defined as the key to archiving organization goals consisting

in determining the needs and wants of the target market and delivering and the desired
satisfaction more affectively and efficiently than competitors.

Marketing is a creative essential function of management. It plays

significant role in the survival and success of any business. It is one of the effective ways to
increase the company’s sale. It is a beckon of the company. The organization, stimulation and
satisfaction are three demands of marketing.

AMARLAL BAKERS has a very sound marketing and production is a very

qualitative and good and it is also charging a reasonable charge by that way. It also makes its
marketing strong. Its most of products are exported so we can understand that now much strong
marketing they make a simple marketing. So AMARLAL BAKERS has a very sound
marketing organization.

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P R I C I N G
INTRO…
Pricing is the only elements in the marketing mix that product revenue. Pricing
problem arises when a firm to set a price for the first time. This happens when the firm develops
a new area of acquires a new product. In this company pricing has given more important.

PRICING FROM THE VIEW POINT OF COMPANY

In AMARLAL BAKERS ,pricing policy of the each & every products are
framed at head office, AMARLAL BAKERS ,takes into consideration the following factors
while fixing the price.

♦ Price of raw material

♦ Cost of production
♦ Competitors’ price
♦ Creditability in market
♦ Wages, salary & liabilities of employee
♦ Govt. direct & in-direct taxes
♦ Advertising & Business promotional expenses
♦ Sales Tax & Professional Tax
♦ Municipal Conroy & Land and Building taxes
♦ Interest of capital investment

AMARLAL BAKERS follow the below price structure.

TOTAL PRICE = PRODUCTION COST + ADMINISTRATION COST +

TAXES + PROFIT

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ORGANISATION STRUCTURE OF MARKETING

DEPARTMENT

Marketing organization means structure of marketing department.

Organization of marketing department defines the authority and responsibility of that
department.

In AMARLAL BAKERS, separate marketing department is set up which is

headed by president.

PRESIDENT

MARKETING MANAGER OR MARKETING CO-ORDINATOR

DISTRIBUTOR

DEALERS

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PRODUCT PLANNING

Product planning is the process of determining line of product, which can

secure maximum net realization from the intended market.

In any company, every new product formulation should undergo a

following customer oriented product planning process before it is introduced in the market.

♦ Idea generation
♦ Screening
♦ Business analysis
♦ Product development
♦ Commercialization

In AMARLAL BAKERS, they use following parameters for their planning

about product.

♥ Market survey
♥ Quality of the product
♥ Market research
♥ Study of competitor’s product
♥ Prompt supply
♥ Market testing
♥ Satisfaction

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CHANNEL OF DISTRIBUTION

Now in modern economy industries grows like anything. These industries

goods and services. In today’s economy most producers do not sell their goods directly to the
final users. Between them the final users a host of marketing intermediaries performing a
variety agent, etc. The company chosen channel intimately affects all other marketing
decisions.
The number of channel involved can describe distribution channels.
Following figure shows several consumer distribution channels of different length.

Channel 1 Manufacturer Consumer

Channel 2 Manufacturer Retailer Consumer

Channel 3 Manufacturer Wholesaler Retailer

Consumer

From above channels of distribution AMARLAL BAKERS do its

production of product through third channel that is manufacturer, wholesaler, retailer and
consumer.

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SALES PROMOTION

Sales promotion consists of a diver’s collection of incentives tools to

stimulate quicker and bulk purpose of particular product by consumers of the trade.

PURPOSE
The main purpose of sales promotion is to encouraging purpose of larger
size units, building trial among non-users and attracting switchers away from competitor’s
brands.

SALES PROMOTION OF THE COMPANY

For the purpose of sale, sales promotion of AMARLAL BAKERS provides
discount after sales services, liberal payment term etc…

1. DISCOUNT: - In order to promote the sales company provides 2 or 2.5% trade

discount and sales discount.

2. SERVICE AFTER SALES: - To maintain the customers of the firm after various
incentives if the goods damaged, the firm replace the goods.

3. LIBERAL PAYMNET: - In order to promote the sales company gives more credit to
the dealers.

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ADVERTISING

Advertising is called “Silent salesman” of the market. It is one of the four

major tools of companies. This can be use to direct persuasive communication to target
buyers and public company and its product in positive manner to use company’s product.
Advertising is any paid form of non-personnel presentation and promotion of ideas,
goods and services by identifies sponsor.

In developing and advertising program, marketing manager must always

start by identifying the target and buyers motive. They also keep in mind about mission,
money, message, media and measurement.

In AMARLAL BAKERS, the managing director at Chitra, Bhavnagar,

handles advertising work.
ADVERTISING

AUDIO (RADIO) PRINTED POSTERS

VIDEO WEEKLY
(TELEVISION) ADVERTS,
IN MAGAZINES &
DEMOSTRATION NEWSPAPERS.

CALANDERS

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MARKET RESEARCH

Marketing research is the systematic squirting, recording and analyzing of

data problem relating to the marketing of goods and services.

The AMARLAL BAKERS industry is a large unit and firm of organization

is partnership. Generally, the marketing research does not take pace in a big amount in a
big budget. However marketing research takes place on a lesser amount.

Generally, AMARLAL BAKERS obtain goods marketing information

simply by “observing” things around the market. They visit competitors’ stores for
checking facilities and price of the competitors. They also evaluate their customer mix by
recording how many and what kind of customers come to their shop.

AMARLAL BAKERS also do survey, they invite small group of people

when they launch and have their suggestion over the product.

AMARLAL BAKERS industry also conducts their sample “Experiment”,

they also experiment different things like giving more advertisement. In newspaper,
television and other Medias.

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CONTENTS
No. Particulars Page no.

1. Introduction 44

2. Organization Structure 45

3. Financial Planning 46

4. Capitalization & Capital Structure 47

5. Management of Fixed Assets &

Working Capital 48

6. Profitability 49

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INTRODUCTION

In a modern era finance is unavoidable and compulsory for accompany to

function. As blood is necessary for human body same way finance is necessary for an
artificial person created by the law that is the company. How to procure to finance as and
when it’s required and how to allocate it is the main function of finance department. If the
company’s performance this function carefully and successfully then the company will
enjoy sufficient amount on its hand to carry out other activities and will enjoy good credit
in the market.

In AMARLAL BAKERS, the finance management is handled by one of the

directors of the company looking to this importance of management of finance;
AMARLAL BAKERS has got up a separate department. This department is carrying out
all the financial liabilities and responsibilities for a functioning of firm’s activities.

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ORGANISATION OF FINANCE DEPARTMENT

PRESIDENT

FINANCE/ACCOUNT MANAGER

HELPER

CLERK

CASH BANK

The finance department is undertakes following the various types of function.

♫ Estimating of financial requirement for the firm

♫ Searching new resources of finance
♫ Recording the business transactions
♫ Maintaining the books of account of cash and other
♫ Designing the capital structure
♫ Management of cash
♫ Management of dealing with cash
♫ Management of fixed assets
♫ Management of working capital

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FINANCIAL PLANNING
A financial planning is required to meet the future requirements, as finance
is the soul of the industry.
Each department of the organization it’s asked to make is budgetary plan as
per their requirements.
Financial planning is one of the most important functions of finance
department, financial means make a budget, which relate to the finance and include all the
information about the finance. There are two types of capital are mainly required in a
business, from duration point of view. Two types of financial planning.

1. Long term financial planning.

Land: - Quantity of land required and the rate at which it is available is taken into
consideration.
Building: - Depending on the working space required with 25% more provision is
worked out and then the planning is being done regarding the electricity.
Water resources: - Generally, the industry is consuming more water a planning is
done on long-term basis to minimize the expenses as well as to save the natural
resources. Besides this is the water utilization is arranged more over it also consisting
of water storage tank.
Laboratory: - To have a very good quality control system laboratory is there in the
industry for long term planning. This factor should not be neglected in AMARLAL
BAKERS industry. In use a laboratory in testing of fine flour.

2. Short term financial planning.

Monthly salary & wages: - Generally the total salary and wages payable to the
employees and workers is planned out.
Electricity & Food: - The total expenses to be incurred for electricity and fuel like
coal, petrol, telegraph and stationary during the month are planned out.
Advertisement and sales promotion expenses: - Expenses to be incurred at the month
regarding advertisement and sales promotion are into consideration.

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CAPITALISATION

Intro of Capitalization: - Capitalisation means total amount of company’s capital or

total value of its capital structure.
Over Capitalisation: - When the real value of shares is less than its book value the
company is said to be over capitalized.
Under Capitalisation: - Under Capitalisation is a situation opposite to over
capitalisation. It is a situation in which the real value of a company’s shares as determined by
its earning capacity is higher than their book value.
Liquidity Ratio (LR): - LR shows the amt of cash available to meet immediate payment
LR should not be too high or too law. It wills unnecessary help up the current assets and if LR
is low means capital is insufficient and this will reduce the confidence of the customers. So a
proper balance is requiring.
In AMARLAL BAKERS capitalisation is Rs. 10 50 000.
There are mainly three types of capitalisation.
♫ Over capitalisation
♫ Under capitalisation
♫ Fair capitalisation (Optimum)

CAPITAL STRUCTURE

AMARLAL BAKERS is a partnership firm. So it’s not possible to issue

any share or debenture. It depends upon only two types of capital that is owned capital and
borrowed capital. In AMARLAL BAKERS the owned capital and borrowed capital are as
follow.

Partner’s Capital: 65 lacks

Loan from Bank: 14 lacks

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MANAGEMENT OF FIXED ASSETS

Unit does not change any complicated management of fixed assets. They
manage according to the requirement department of fixed assets.
When an asset become old or absolute of GM and executive is taken.
Maintenance fund is created for maintenance of fixed assets. Market value is considered rather
than book value.

1. Risk involved in fixed assets because of the longer life.

2. Fixed assets create problem of acquisition and replacement.

Fixed Assets Net block as at 31-03-2001

Machinery 15, 30,000.00

Land 20, 00,000.00
Building 40, 00,000.00
Vehicles 10, 00,000.00
Computer 2, 00,000.00
Office Equipment 4, 00,000.00

-------------------------------
TOTAL 91, 30,000.00

MANAGEMENT OF WORKING CAPITAL

Company will require capital according to its turnover
the working capital has got direct relationship with profitability of the company holding of
working capital or liquid assets may earn nothing. There are mainly three components of
working capital they are as follow.
1. Inventories
2. Receivables
3. Cash and Bank Balance

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PROFITABILITY

Profit is the lifeblood of any business. As blood is important for life, same
profit is important for the survival of any business.

AMARLAL BAKERS makes profit gradually from years and it has strong
financial position. In AMARLAL BAKERS there is increase in profit every year. Profit
means surplus over cost. In other words, it is AMARLAL BAKERS difference between
total sales proceeds and total cost of production. From the point of view of interest, profit
is percentage return on capital investment.

In AMARLAL BAKERS profit is created by the difference cost of goods and

selling price. After decreasing all taxes and salaries and transportation cost, profit is
determined 3.50 lacks.

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B I B L I O G R A P H Y

• For Marketing: Philip Kotler, Kevin lane Keller, Abraham Koshy, Mithileswar Jha,
‘marketing management’, 12th edition, 2007, new Delhi.

• Prof. S.P.. Shah, Dr. Paresh Shah, Dr P.K..Priyam, Dr. Hitesh Shukla, ‘finance
management’., 1st edition 2002-03

• PERSONNEL MANAGEMENT, C.B. Mamoria, S.V.Gankar, Himmalya publishing

house, Mumbai.
• B.B.A ACCOUNTANCY (COMPANY ACCOUNTS), Sixth edition: 2006-2007,
B.S.Shah,Prakashan,T.J.Rana,V.S.Dalal,Prof.A.B.Savjani,.K.N.Bhavsar,DR.Vijay

AMARLAL BAKERS