DECLARATION

I, Kavyashree, hereby declare that the Project report entitled “A Study On Cost And
Profitability analysis” with reference to “CTDI Pvt Ltd, Bengaluru” prepared by me
under the guidance of Prof. Mahak Balani, faculty of M.B.A Department, Acharya
Institute of Technology, Bengaluru and external assistance by Kishore Kumar, Senior
Procurement Engineer, CTDI Pvt Ltd, Bengaluru. I also declare that this Project work
is towards the partial fulfillment of the University Regulations for the award of degree of
Master of Business Administration by Visvesvaraya Technological University, Belagavi. I
have undergone a summer project for a period of Six weeks. I further declare that this
Project is based on the original study undertaken by me and has not been submitted for the
award of any degree/diploma from any other University / Institution.

Place: Bengaluru Signature of the Student

Date: 21-07-2021
 ACKNOWLEDGEMENTS

I wish to express my sincere thanks to our respected Principal, Dr Prakash M R, beloved

Dean-Academics, Dr. Juin Choudhury, HOD, MBA Department and deep sense of
gratitude to HOD, MBA, Acharya Institute of Technology, Bengaluru for their kind
support and encouragement in completion of the Project.

I would like to thank external guide (Mr. Kishore Kumar, Senior Procurement
Engineer, CTDI Pvt Ltd, Bengaluru, who gave me golden opportunity to do Project at
your esteemed organization, which helped me to learn various concepts and also thank
Internal guide Prof. Mahak Balani, Department of MBA, Acharya Institute of
Technology, Bengaluru for constant support throughout the Project.

Finally, I express my sincere thanks to my parents, friends and all the staff of MBA
department of AIT for their valuable suggestions in completing this Project Report.

Place: Bengaluru
Date: 21-07-2021 USN:1AY19MBA68
Kavyashree
 TABLE OF CONTENT

CHAPTER Title Pg.no

EXECUTIVE SUMMARY 1

1 INTRODUCTION 2

1.1 Industry Profile 3-6

1.2 Company Profile 6-9

1.3 Back ground 10

1.4 Nature of business 11

1.5 Vision, Mission and Quality Policy 11-12

1.6 Products/Service Profile 13-18

1.7 Ownership Pattern 18-21

1.8 Achievements 21-22

1.9 Future Growth and Prospects 22-23

1.10 SWOT Analysis 23-27

 1.11 Financial Statement 27-30

2 THEORETICAL BACKGROUND OF THE STUDY 31

2.1 Theoretical Background of The Study 32-47

2.2 Literature Review 47-52

3 RESEARCH DESIGN 53

3.1 Statement of The Problem 54

3.2 Objectives of The Study 54

3.3 Scope of The Study 55

3.4 Research Methodology 55-56

3.5 Limitation 56

3.6 Chapter Scheme 57-58

4 ANALYSIS AND INTERPRETATION 59

5 FINDINGS,SUGGESTION AND CONCLUSION 76

5.1 Findings 77-78

5.2 Suggestions 78-79

 5.3 Conclusion 79

BIBLIOGRAPHY 80-83

ANNEXURE 84-87
 LIST OF TABLES

TABLE PARTICULARS PAGE

NOS. NOS.

1 Table showing the changes in selling and 60

distribution expenses

2 Table showing the changes in manufacturing 62

expenses

3 Table showing the changes in staff expenses 64

cost

4 Table showing the changes in administration 66

cost

5 Table showing gross profit margin ratio 68

6 Table showing EBITDA margin ratio 70

7 Table showing EBIT margin ratio 72

8 Table showing net profit margin ratio 74

 LIST OF CHARTS

CHART PARTICULARS PAGE

NOS. NOS.

1 Chart showing the changes in selling and 61

distribution expenses

2 Chart showing the changes in manufacturing 63

expenses

3 Chart showing the changes in staff expenses 65

cost

4 Chart showing the changes in administration 67

cost

5 Chart showing gross profit margin ratio 69

6 Chart showing EBITDA margin ratio 71

7 Chart showing EBIT margin ratio 73

8 Chart showing net profit margin ratio 75