Background of the Study

Nepal is a small landlocked developing country with an area of 147,181 sq. km, situated at the
southern slopes of the Himalayan and northern plane terrain between two large countries China
and India. Two third of the country is occupied by hills and rugged mountainous terrain.

The total population of Nepal is about 2.5 million and its growth rate is 2.1% per year. Though
agriculture is the main occupation of the Nepalese people, nowadays the people of Nepal also
have been motivated by the culture of the developed country. According to the age of
globalization, every part of the country is being changed. By this, the way of earning the people
of the Nepalese people is being increased. They have been started to start other sorts of business
apart from agriculture. They started to run the big type of industry, big business houses,
Department Store, Supermarkets and many other such types of income generating work. This
also helps to earn the foreign money to which it helps to raise the economic condition of the
Nepalese people as compare to previous.

Nowadays, people from different places have started many types of cottage and medium scale
business houses. The more than 30% of people have been now engaged in operating such types
of business houses as well as industries. They collect the different types of branded products
which are manufactured at the different types of industry as well as the different country of the
world as well as the different industry of the nation. They also collect all types of agriculture as
well as industrial product from a different part of the nation. About 35% of the total volume of
revenue of the nation is collected by such types of business. Mainly, Machinery items, Cloths
items, Kitchenware items, Raw materials, Automobiles as well as other types of exportable
products from the outside country.

1.1.1 Meaning of Selling

Selling is not a new profession. In fact, it may be considered to be the world’s oldest profession.
Ever things have been grown and produced there have been both excess and deficiencies goods.
The desire to acquire the users and to obtain it in exchange for the less useful has produced the
market or place for the exchange of buying and selling. Thus, selling involves the transfer of title
and possession to the buyer.

Products are produced for the sole purpose of selling. Selling is one of the most important and
difficult tasks in marketing. Selling in business means the transfer of ownership of products and
services to a buyer in exchanges of money. It is concerned with the activities that convert the
desire to demand. Modern selling is also closely concerned with product planning and
development in addition to demand creation.

Selling may be defined as the performance of those activities, which lead to obtaining orders
from customers and direct the flow of goods and services from the seller to the buyer. Legally,
selling means transfer of ownership of goods and services by the seller to the buyer in exchange
for money. It embraces persuasion of a prospective buyer to actually make him buy the products.

Selling comprises of all those personal and impersonal activities involved in finding, securing
and developing a demand for a given product or service, and in consummating the sale of it.

The above definitions, however, are incomplete. They do not emphasize sufficiently that the
sales process should provide mutual, continuous satisfaction to both the buyer and the seller.
Sales organizations are emphasizing selling that brings long-term satisfaction to the organization,
the sales representative, and the customer.

1.1.2 Introduction of Panda Department Store

The business has been operated by a single person or by the partnership business. By this, the
Panda Department Store has been running with the great effort of the single person. It is the
pioneer of business in the Eastern region. Panda Department Store is selling and marketing types
of business. It is located in the heart of Itahari. It sells different types of industrial and
agricultural types of products. It was established by investing to Rs.30, 00,000 today among all
the sales store of the eastern region Panda Department Store has a higher ratio of sales compared
to other business houses. The main objectives of the PDS are to generate the maximum revenue
for the nation as well as to provide different types of job facilities to the people of the near
locality and also it has been providing us different types of branded goods at a fixed and
reasonable price There are four storekeepers, four salesmen, two security guard, two trained
technicians, and other three office staff along with the general manager engaged in the business.
The organization structure of this sales department store is presented in the following pages.

Figure 1

Organization Structure of Panda Department Store

PDS collects the products /items from the industry and agriculture area from Jhapa, Biratnagar,
Birgunj, Janakpur, Kathmandu, and many other products from the outside of the country from
Nepal. It is selling its products to different eastern cities of the nation, Such as  Itahari,
Biratchowck, Belbari, Biratnagar, Damak, etc.

Selling is the main activity of transferring ownership of any products from the manufacturer or
seller to a buyer in exchange of money. In other words, it is a process to hold by the seller as
certain activities to satisfy the needs and wants of the customers for mutual benefits to the buyer
and seller. Any organization manufacturer or promoting organization is carried out their
activities in order to launch their product to the ultimate customers. By selling the goods and
services produced, the organization makes income or revenue for the continued survival of any
manufacturing business.

Modern selling is also concerned with product planning and development in addition to demand
creation.

Since sales and revenue pay a vital role in the growth of the organization. In this competitive and
complex business age selling more products by attracting and motivating more number of
consumers and serving continuously. It is very essential to research and investigate the volume
of sales and revenue.
1.2 Statement of the Problem

Basically, any report is done to test, analyze, measure and answer a certain problem. So, the
research study requires different information in order to make the report more effective. For this,
the information must be accurate and enough for the research.

Any question to be asked and answered must be related to what the researcher is studying. This
research study addresses some questions like:

 How to study and analyze the sales volume of different products?

 How to know the annual sales and revenue of the PDS?

 What is the trend of sales of different product item?

 How to identify the organization’s sales progress?

 How to identify the organizations’ sales progress? Is the organizations’ performance

based on the sales volume and revenues satisfactory?
 

.3 Objectives of the Study

Research is a systematic and organized effort to investigate a specific problem and find out a
solution. It has the aim of discovering the truth. The research study is conducted in the concerned
field. A research report is the final product of the field study which is in written form. Simply,
any research work begins with an idea and ends with a report.

The research questions are a vital component of the research study. The researcher has a different
curiosity about the sales volume and revenue generated by the Panda Department Store. The
research study and its report have addressed the following issues.

Every activity is done to achieve its objectives. Without any objectives, the path cannot be
passed to carry out at the work. The field study of any organization helps to introduce reality and
it gives us practical knowledge also. Sales volume and revenue analysis is the topic of the report.
So, the researcher has taken the following major objectives in this project work report.

 To study and analyze the sales volume of different products.

 To study and analyze the annual sales volume and revenue.

 To identify the organization’s sales progress.

 To know the trend of sales of a different product item.

 To know the organizations’ performance based on sales volume and revenues.

1.4 Rationale

PDS plays a vital role in the economy of the nation. Panda Department Store is also one of the
business organizations in the development of the country. It is involved in the sales of goods.
Each and every industry depends on its sales for the running and for existence. This report is
based on the sales volume analysis of the PDS that’s the researcher has collected all the
information and data related to the sales. Sales are an indicator of the success of the organization.
Any industries must take care of sales performance and should implement the different market
strategies for the betterment and growth in sales. Nowadays competition is tough in the market
so that this industry must make an effective strategy for the smooth running and achieving its
goals. To find out the sales performances, sales volumes fluctuation and analysis of sales volume
are the necessities. This study helps to find out the actual sales of the industry and help in
making the decision for the betterment of this organization.

1.5 Report Structure

The researcher has collected the various data and information related to the sales of the
concerned industry to make this report. These data are collected, gathered and presented in a
systematic order in this report. Like every other formal report, this report also has three different
chapters which include an introduction, related literature review, methods, results and findings,
and discussion and conclusion.
Chapter I

The first chapter “Introduction” includes general background, the introduction of the
organization, statement of the problem, objectives of the study, rationale and report structure.

Chapter II

The second chapter “Related literature review” includes conceptual review, review of previous
works and research gap.

Chapter III

The third chapter “Methods” includes types of research, population, and sample, types of data,
data collection procedure, instruments, Techniques of Analysis and Limitations of the study.

Chapter IV

The fourth chapter is “Result and Finding” of data in which the collected data are presented in
tables, diagrams, charts and using other tools and techniques for the analysis of the researcher.

Chapter V

The fifth chapter “Discussion and conclusion” as well as implication which includes the
summary of the report, gathers the main information relating to the project report.

CHAPTER-II
LITERATURE REVIEW

Sales Analysis is an integral part of marketing. So, the study falls in the area of the marketing
concept. This is the age of marketing because of the modern and complexity of the business.
Marketing is the process of planning and implementing different activities such as conception,
pricing, promotion, and distribution of products, ideas, goods, and services to satisfy the
customer’s needs.

In this competitive age, producing goods without considering the customer’s needs and wants
has no meaning. So, marketing also aims to produce goods and services which satisfy the needs
and wants of each and every customer. In short, marketing deals about price, place, products, and
promotions. Proper marketing helps to maximize sales revenue of the firm. The researcher and
study in their area would clarify about the marketing practices applied by the firm, its efficiency
which has a deep relationship with the success and survival of the organization of the firm. This
research is conducted on different 5 items of PDS from FY 2070/71, 2071/72 and 2072/73.

Selling comprises all personal and impersonal activities like researching finding, scrutinizing,
developing a demand for a given product or services and in consummating the role of it.

Selling is the process of inducting and assisting a prospective customer to buy goods or services
or to act favorably on an idea that has commercial significant for the seller.

American marketing association, “Selling is the personal and impersonal process of assisting or
persuading prospective customers to buy a commodity or service or to act favorably upon an idea
that has commercial significance to the seller.”

2.1 Theoretical/Conceptual Framework

Conceptual framework, this consists of concepts that are placed within a logical and sequential
design represents less formal structure and used for studies in which existing theory is
inapplicable or insufficient. Based on specific concepts and propositions, derived from empirical
observation and intuition may infer theories from a conceptual framework.

2.2 Review of Previous Works

Review of the literature is an essential part of all studies. It is a way to discover what others
research in the area of our problems has uncovered. It is also the process of reading, analyzing,
evaluating and summarizing scholarly materials about a specific research topic before
investigation. It is conducted by studying the previous report of different researchers related to
this topic. The previous report of various researches is taken as reference for the conduction of
this report. This project report has been prepared in accordance with practical fulfillment of the
requirement for the final year of Bachelor of Business Study.

Limbu conducted fieldwork on the topic Sales Volume of Om Sai Khadya Udyog and made the
following conclusion. “Relatively the price rate of Basmati is highest, and then comes Mansuli
and Ashami, it has facilitated customer with the appropriate selling and distribution system, this
industry has covered mostly Terai Region of Morang, Jhapa and Sunsari, Itahari is the highest
selling area whereas Letang is the lowest, comparing the sales of Fy 2066/67, 2070/71 and
2071/72. The sales of Mansuli is decreasing where as the sales of Ashami is increasing. Sales of
Basmati is fluctuating, it has increased in the fiscal year 2070/71 and then decreased in Fy
2071/72.” (Limbu, 2067)

Bhattarai conducted another study on the topic Sales Volume of Arun Vanaspati Udyog and
made the following conclusion. “One of the positive aspects is that its sales are not limited to the
local market but also to make its sales in far markets as well as foreign markets. This industry
has covered mostly Terai Region of Morang, Jhapa and Sunsari. It has facilitated customer with
the appropriate selling and distribution system. Itahari is the highest selling area whereas Letang
is the lowest.” (Bhattarai, 2064)
Shrestha conducted another study on the topic Sales Volume of Reliance Spinning Mills and
made the following conclusion. “One of the positive aspects is that its sales are not limited to the
local market but also to make its sales in far markets as well as foreign markets. The domestic
sales are distributed in five regions and most of the export sales are distributed in India. Eastern
region contributes most of the sales and far western region contribute to minimum sales every
year. The sales in the eastern region are increasing year by year. So, it can conclude that factory
emphasis local market.” (Shrestha, 2068)

2.3 Research Gap

The research study about the sales volume and revenue analysis is one of the important topics in
Nepal. Various Research studies have been done by different researcher in the world. Since these
types of the researcher were not worked out in this topic in Nepal. So, I found the topic worth
reaching. The Present Research Study has tried to explore the sales volume and revenue analysis
of Panda Department Store, Morang. This study will provide new insights to the future
researcher’s scholars, Bandar, Businessman, Business organization, Government and many
others for academically well as policy perspectives.

Chapter – III

Methods

During the period of project work procedure, the information and data are collected
systematically various method such as interviewing, observation and literature review can be
used for the purpose of data collection. The literature review method helped in the research study
to a great extent mainly there are various sources of data collections.

3.1 Types of Research

A research design is a plan for the overall scheme or program of the research. Research design is
a determined plan for the collection and analysis of data. It is a plan, scheme, program, and
structure for collecting and analyzing the data to meet the objectives of the research.

The research is analytical and descriptive as per the need for classification and arrangement of
research work. To analyze various sales figures illustrated in the annual sales report, the
analytical method is used for which the various statistical and sales approaches have been
applied.

3.2 Population and Sampling

Every project works are done to reveal the actual events in a certain area on which the researcher
investigates and disclose the actual events of the studied area. In this project work, the researcher
has studied and researched about the sales volume and revenue analysis of the PDS. So the area
of the study of this report is sales volume. PDS sales different goods, the actual sales of the PDS,
fluctuation on sales and selling system of this organization are studied in this project work report.
Demand and supply of each product, market area, the sales volume of each product, change in
sales volume, higher supplied area and average annual sales volume of PDS are studied in this
project work. In this report, the researcher has focused on the sales volume and revenue of PDS.

3.3 Types of Data

Data are the vital aspects of any research work. The data has to be collected from the
environment to carry the research work. Thus, it won’t to be an exaggeration to state that the data
and information are lifeblood of any research work.
The procedure used for the data collection depends on the nature of the research work itself. 
Some research work needs extensive project work and survey while some needs interview and
observation. For the purpose of project work report, following methods have been used:

Primary Data

Primary data is the collection of data from directly with regards its materials. It is also called
field data or basic data or first hand data. It is usually the form of raw data. The primary data are
those where the information & data by observing or questioning or interview the different events.
Generally, prime data requires large amount of expenses & long time period in collecting the
data but such data may be highly reliable & accurate. In collecting the primary data, different
techniques like questionnaire, interview, observation, survey, etc. are taken. The required data &
information which are collected through different techniques in first time is known as primary
field data.

Secondary Data

The data that are originally collected but obtained from some published & unpublished sources
are called secondary data. The source of information through documents concerning individuals,
different situation is known as secondary sources. When the primary data is used by another
person or the resources is called secondary data.

For collecting the secondary data, the literature review has been done, case studies have been
carried out, published texts and statistics have been used, media and personal contacts have also
been utilized.

3.4 Data Collection Procedure

The report is simply a statement or description of things that have already occurred. It is
considered as clear communication of the project work of report. Thus it conveys information to
the researcher about the activities that have been undertaken.
 1. Taking orientation class
At first the campus has provided orientation class for preparing the project work report,
investigation and participation.

1. Feasibility analysis
To prepare project work report in any subject, it is necessary to analyze the respective subject. So
the researcher also studies the result of feasibility.

1. Selection of the firm

To prepare project work report the researcher should be able to choose any organization taking
consideration of the study. Thus, the researcher has chosen Panda Department Store which is
located in Itahari 8, Sunsari.

1. Selection of title
To analysis sales and revenue of PDS, the researcher has chosen sales and revenue analysis as
the title of the report.

1. Taking knowledge about the subject matter

To prepare a project work report it is necessary to have perfect knowledge about the topic. So, in
this stage researcher has studies the sales and revenue analysis. For this, the researcher studies
the related book and takes other necessary information for the subject matter.

1. Study the firm and received the material.

In this step, the researchers study the organization in detail and received required material such
as annual sales and records and other necessary information.

3.5 Data Analysis Tools

The questionnaire was distributed and collected to make them applicable for presentation and
analysis. Presentations of data are done on the table from, simple diagram, bar diagram, and pie
chart. The interpretation and explanation are made whenever necessary.
3.6 limitations

Each and every report study has certain assumptions and limitations. Therefore this report also
has some assumptions and limitations which help the reader of the report to confirm about
boundaries of the study report which are listed below.

 Only selected tools and techniques such as bar diagram, tables, trend lines, and pie
charts are used.

 Only three year period of sales volume and revenue (from FY 2070/71 to 2072/73)
transaction are included in this report.

 Selected major product sales volume and revenue are analyzed and interpreted.

 The collected data which are observed from the firm’s internal record is assumed to
be correct.
 

CHAPTER – IV

Results and Findings

4.1 Presentation and Analysis of Data

The presentation of data is the organization and classification of data for analysis. The data and
information are collected and presented to prove the research study. The collected data are
arranged and presented so that it makes some sense and also makes easy to understand. Data are
presented in different tables, graph, and charts.

The process of converting raw data into finished meaningful data. The purpose of analyzing the
data is to change its form from unprocessed to an understandable presentation. The analysis of
 data consists of organizing, tabulating, performing financial and statistical analysis and
inference.

The objective of this study is to know the sales volume and revenue generated by the firm and
the trend of its performance and progress. To meet these objectives, the report writer has
presented the data in tables, graph, charts, and figures and analyzed using modern tools and
techniques of accounting and financial tools.

The actual annual sales quantity and sales revenue of PDS has been copied from the selling and
distribution phenomenon more easily. The researcher also has asked the questions to the manager
and accountant of the firm. The annual sales quantity and the revenue of PDS of fiscal year
2070/71, 2071/72, 2072/73.

Table 1

Statement of Annual Sales for 2070/71

S.N Types of Products Quantity Amount %

1 Electronic item 30000 1994886 12.3

2 Kitchenware item 54860 3268044 20.15

3 Cloth item 145368 3775686 23.28

4 Gift item 72849 2825277 17.42

5 Grocery item 108382 4354690 26.85

Total 16218583 100

Source: Sales Ledger Sccount of PDS 2070/71

Table 2

Statement of Annual Sales for 2071/72

S.N Types of products Quantity Amount %

1 Electronic item 25890 1756223 13.41

2 Kitchenware  item 88985 2361275 18.03

3 Cloth item 248980 3481014 26.58

4 Gift item 70865 2032556 15.52

5 Grocery item 138985 3465299 26.46

Total 13096367 100

Source: Sales Ledger Account of PDS 2071/72

 

Table 3

Statement of Annual Sales for 2072/73

SN Types of Products Quantity Amounts %

1 Electronic Item 35835 2938092 14.56

2 Kitchenware Item 97984 4568571 22.64

3 Cloth Item 347984 4972155 24.64

4 Gift Item 73800 3307371 16.39

5 Grocery Item 185984 4393012 21.77

Total 20179201 100

Source: Sales Ledger Account of PDS 2072/73

PDS sells five regular items products. Besides, these it also sales other different customer choice
and according to their demands. Electronic item, Kitchenware item, Cloth item, Gift item and
Grocery item is secondary item.

The sales quantity and revenue from the sales in amount and in percentage has been presented in
Table 1 of fiscal year 2070/71, the sales volume of Grocery item which is 1Kg packet, it is very
large among all. It has contributed 26.85% of the total revenue from the sales of goods though it
is cheaper than Electronic item and Gift item. The sales volume of electronic item is low. It has
contributed only the 12.3% of the total revenue from the sales. Similarly, the sales of kitchen
item, cloth item, and gift item has contributed more though their sales volume is small
comparison due to expensiveness.

Now in the Table 2 the description for the sales volume analysis for the fiscal year 2071/72 has
been presented. The sales volume of Grocery item slightly decreased in this fiscal year. It has
contributed 26.46% of the total revenue generated from sales. The sales volume of Kitchenware
item and Gift item is decreased in this fiscal year. It has contributed 18.03% and 15.52% of total
revenue generated from the sales. The small sales volume of Electronic item contribution to the
total revenue is only 13.41% in this fiscal year.

Further in Table 3 for the fiscal year 2072/73 the sales volume of Cloth item and Grocery item
decreases slightly. Though sales volume of cloth item decreases, it generates the highest revenue
among all the products in the fiscal year 2072/73. This item has contributed 24.64% of the total
revenue. The sales volume and contribution of Electronic item is low which is only 14.56% of
the total revenue. Electronics item and cloth item is more expensive item. However, contribution
to the sales revenue is higher. The sales volume and revenue from the sales of Grocery item and
Kitchenware item is seemed to be good. The total annual sales volume is increasing in each year.

Figure 2

Sales of PDS

In this figure 2, X-axis represents the fiscal year and Y-axis represents the percentage of amount
of sales. In the fiscal year 2070/71, the sales amount of Grocery item is very high. It has sales
amount of Rs.43,54,690. The sale of Electronic item is only Rs.1994886 which is the lowest
among all the products but Cloth item has occupied second position among the products. In fiscal
year 2071/72 again the sales of Cloth item is dominant. Its sale is Rs.34,81,014 which is more
than other products. Grocery item is in second position to contribute the sales revenue to the
firm. The firm has earned least revenue from the sale of Electronic item. This is of only
Rs.17,56,223. The sales of kitchenware item, gift item are increased and sales of electronic, gift
and grocery item are decreased in this fiscal year. Similarly, in the fiscal year 2072/73, the sales
of cloth item is high in selling activity. The sales amount is Rs.49,72,155 which is very high in
comparison to the sales amount of other products. The sale of Kitchenware item is in the second
position. Electronic item has contributed lowest among all products which are only of
Rs.29,38,092. The sale of gift item and grocery item are satisfactory. The total sales amount is
increasing each year.

Annual Sales of Electronic Item of PDS

Table 4

Annual Sales of Electronic Item

Year Sales Amount

2070/71 19,94,886

2071/72 17,56,223

2072/73 29,38,092

Source: Sales Ledger of PDS

Figure 3

Sales of Electronic Item

In the figure 3 represent the sales of electronic item. The annual sales are decreased in fiscal year
2070/71 to 2071/72 respectively. In the fiscal year 2072/73 the sales of electronic items are
increased which is reached up to Rs.29,38,092. This shows that it is up down swing.
Annual Sales of Kitchenware item of PDS

Table 5

Annual Sales of Kitchenware Item

Year Sales Amount

2070/71 32,68,044

2071/72 23,61,275

2072/73 45,68,571

Source: Sales Ledger of PDS

Figure 4

Sales of Kitchenware Item

In the figure 4, represents the sales of kitchenware item. The sales of kitchenware item are
decreased in the fiscal year 2070/71 to 2071/72.  In the fiscal year 2070/71 the sales of
kitchenware item is 32,68,044. The sales of kitchenware items decreased and moved up to
3,61,275. The kitchen ware item is increased in the fiscal year 2072/73 reached up to
Rs.45,68,571. This seems that it is in the increasing and decreasing trend.

Annual sales of cloth items of PDS

Table 6

Annual Sales of Cloth Items

Year Sales Amount

2070/71 37,75,686

2071/72 34,81,014

2072/73 49,72,155

Source: Sales Ledger of PDS

Figure 4

Sales of Cloth Items

In the figure 4, represent the sales of cloth items. The sales of cloth item are decreasing and
increasing trend. In the fiscal year 2070/71 to 2072/73 the sale of cloth is decreased and reached
up to Rs.37,75,686 and 34,81,014. In the fiscal year 2072/73 the sale of cloth is increased and
reached to Rs.49,72,155 which seems the favorable condition for the organization.

Annual Sales of Gift Item

Table 7

Annual Sales of Gift Items

 Year Sales Amount

2070/71 28,25,277

2071/72 20,32,556

2072/73 33,07,371

Source: Sales Ledger of PDS

Figure 5

Sales of Gift Items

In the figure 5, represent the sales of Gift items. The sales of gift item are decreasing and
increasing trend. In the fiscal year 2070/71 to 2072/73 the sale of gift is decreased and reached
up to 28,25,277 and 2032556. In the fiscal year 2072/73 the sale of gift increased and reached to
33,07,371which seems the favorable condition of the organization in this year.

Annual Sales of Grocery Item

Table 8

Annual Sales of Grocery Item

Year Sales Amount

 2070/71 43,54,690

2071/72 34,65,299

2072/73 43,93,012

Source: Sales Ledger of PDS

Figure 7

Sales of Grocery Item

In the figure 7 represent the sales of Grocery items. The sale of grocery item are decreasing and
increasing trend. In the fiscal year 2070/71 to 2072/73 the sale of grocery is decreased and
reached up to 43,54,690 and 34,65,299. In the fiscal year 2072/73 the sale of grocery increased
and reached to 43,93,012 which seems the favorable condition of the organization in this year.

Total Annual sales of the Whole Items of PDS

Table 9

Total Sales of Different Item of PDS

Year Sales Amount

 2070/71 1,62,18,583

2071/72 1,30,96,367

2072/73 2,01,79,201

Source: Sales Ledger of PDS

Figure 8

Sales of Different Item of PDS

The total sales volume of PDS of different year has been presented in the table 9 and the trend
line is shown in the figure 8. The annual sales is decreased in the second year (2071/72) than the
previous year that is first year (2070/71) and similarly in the third year the sales is increased as
compare to previous year. This shows that the sales volume of PDS is increasing and decreasing
trend.

Average Sales of Different Products of PDS

Table 10

Average Sales of Different Items

Types of product items Annual Average sales(Rs.) Percentage (%)

Electronic item 13,48,334 8.63

Kitchenware  item 33,99,297 21.77

 Cloth item 40,76,285 26.10

Gift item 27,21,735 17.43

Grocery item 40,71,000 26.07

Total 1,56,16,651 100

Source: Sales Ledger account of PDS

Figure 9

Annual Average Sales of Different Items of PDS

The figure 9 shows that the main products/items of PDS for selling its products. The single
products Grocery item covers 26.1% of total average sales. It played a dominant role for
generating the revenue for the firm. Cloth item is in a second position for generating revenue. In
other word, Cloth item has 26.07% average sales volume which is in the second position. It
collects the second largest amount of average sales volume. Similarly, Kitchenware item is third
highest sales volume which is 21.77% and Gift item is the fourth highest sales volume of the
PDS which is generated as 17.43%. Electronic items have the 8.63% of average sales volume.

Rate of Selling Different Products

PDS collects different types of industrial and agricultural products. Different products have
different selling rate. It has determined the price considering the market demand and competitor
strategy. The purchaser purchases as the price fixed. The lists of the products and their selling
price in the fiscal year 2072/73 are listed below.

Table 11

Price List of Products PDS

S.N Types of products Measurement scale Price range

1 Electronic item

A   Iron Pcs 2500-4500

B  Telephone item Pcs 650-2550

C  Mobile sets Pcs 3500-35000

D  DVD player Pcs 2500-4500

E  Watch Per pcs 150-4850

F  Television Per pcs 5500-29550

2 Kitchenware item

A Gas stove Pcs 1575-3540

B Heater Pcs 6200-10500

C Micro oven Pcs 6200-10500

D Refrigerator Pcs 8800-32500

E Mixture grinder Pcs 850-1580

3 Cloth item

A T-shirt Pcs 285-1550

B Cotton shirt Pcs 575-1015

C Jeans pant Pcs 750-2850

D Saries Pcs 1250-3550

E Kurta –suruwal Per sets 875-3235

4 Gift item

Different types of gift such as cards

A Per pcs 235-3550
watches etc

5 Grocery item

A Rice Per kg 35-65

B Wheat Per kg 30-45

C Noodles Per cartoons 265-395

D Sugar Per kg 64
 E Lentils, seeds Per kg. 38-45

F Oil Per ltr. 95-250

Source: Price List of the PDS 2072/73

PDS sells different types of products among which most recently selling are given more
emphasis. Table 11 shows the different products and their price lists. Electronic item is a regular
selling product which has the highest price. In other word Electronic item is the most expensive
products among all the products. There are other different types of products distributed and made
and sold by the PDS. Similarly, the kitchenware item is also priced according to its quality and
according to its features. Cloth item are also priced from the Rs285 to Rs3235 and more than
mentioned prices are also available over here. Similarly, the Gift item, and Grocery item and all
are available as listed on the table. Not only this much products, there are many other more
products beside listed above table. The products are achieved on its fix price which is label on
the it’s cover.

However, the price is fixed differs from the purchasing price of the consumer because of the
transportation cost, VAT, tax, and other charges. Besides, this business complex also provides
different products with different prices.

Market for Selling the Products of PDS

PDS is only the largest Department Store in the Eastern Region. Its sales volume is growing
rapidly. The people from different town Eastern region used to visit and make purchase
according to their capacity. Therefore, its market and demand has been expanding rapidly. The
people from different town of eastern region used to visit and make purchase according to their
capacity. Therefore, its market and demand has been expanding rapidly. The market for selling
its products is described in the following table.

 
Table 12

Market for Selling the Products of PDS

Area Quantity

Itahari 34%

Belbari 10%

Biratchowck 30%

Biratnagar 16%

Damak 10%

Source: Organizational Profile

Figure 10

Market for selling the products

The figure 10 shows that the home town Itahari covers the maximum 34% of the total sales are
incurred, where Biratchowck is the second largest market for selling the products of PDS.
Likewise 10%, 16% and 10% of the total sales is consumed in Belbari, Biratnagar and Damak
respectively.

This shows that the nearer cities are consuming more products because of making easy
availability of the goods or products.

4.2 Major Findings

Research work is worthless without findings. So, after the accomplishment of any research work,
it is necessary to draw some findings from the analysis of data. The actual sales volume of
different products of PDS has been copied from the annual sales ledger of the firm. The sales
volume of Grocery item and Kitchenware item are in increasing trend. So, it is the main source
of generating sales revenue. The primary products are generating sales revenue in increasing
trend. The sales trend of Kitchenware item is in increasing trend.

Similarly, Grocery item also generating sales revenue in increasing trend. The average sales
volume is almost in increasing trend. As compare to all the highest sale of products in grocery
item which is calculated by comparing all the fiscal sales. Similarly, kitchenware item and gift
item is the second largest item selling products which contributes a good percentage of sales and
revenue of PDS. So, the analysis shows that the total sales trend is in rising respectively all the
fiscal year which is considered as good.

The researcher has presented the selling system of PDS which includes ordering system, delivery
of goods, payment procedure and the research has found that the selling system of PDS is the
best. The price of different products distributed by PDS is also presented in the report. Electronic
items, Cloth item, Kitchenware item, Gift item, Grocery item are the main item that is sold out
by PDS. The products are distributed or marketed by 34% in Itahari, 30% in Biratchowck, 16%
in Biratnagar, 10% in Belbari and 10% in Damak.

CHAPTER – V

Discussions and Conclusions

5.1 Discussions
Nepal is an agricultural country. According to the globalization and modernization of the world
into a single global village, Nepal also has been increasing towards the industrial and
establishing of different industry and business entrepreneurship. Those industry and business
sector has dominant role in the generation of the national economy. About 30% of the PDS is
contributed by the business and industrial firms. Due to the expansion, of the markets there may
be established many supermarkets, Department Store, Mini markets etc. The selling and
distribution of the different products is the main objectives of such markets. To enhance and
uplift the Nepalese economy it is necessary to develop such markets for the utilization of such
agricultural and industrial products. For this purpose, PDS was established.

Panda Department Store was established in Itahari Sunsari-8. The main objectives of this firm
are to maximize the sales and distribution of the products and to generate revenue. This type of
firm has made easy availability of different finished goods in fixed price at a single roof.

It is most popular and known trading center of all items in eastern part of Nepal. Selling is the
base of any firm or business place to survive. The topic sales analysis falls in the area of
marketing. So, in this competitive business age selling more products by attracting more
customers and serving continuously, the researcher thought it is very essential to research and
investigate about the sales analysis.

To prepare this project work report the data are taken from the fields of PDS. The collected data
are presented, analyzed by using different scientific tools and techniques. The presentation of the
data is the organizational classification of data for analysis and easy to understand. The
researcher has presented the data in table, graph, chart, and figure.

5.2 Conclusions

Every project work report has done to find out any subject matter. This project work report has
been done in the topic of sales analysis. According to the objective, the researcher has made this
report. The conclusion on the sales volume and revenue analysis of the PDS can be summarized
as:
  Every year the sales volume of electronic item, kitchenware item, cloth item, Gift
item and Grocery item are increasing and decreasing.

 Grocery item is only the products which contributed highest amount of sales revenue
throughout the year.

 The other products have contributed small amount of the total sales revenue. Among
them, the electronic item has the lowest contribution of the sales volume.

 The firm is expanding its selling, marketing, and other capacities successfully. So, its
performance and progress is good.

 The selling system of PDS is best.

 The rate of selling the products of PDS is reasonable.

 Only the closest cities are consuming the products in high volume.

 The products are priced considering the cost, market demand and competitive
situation.
 

5.3 Recommendations

The function of a sales volume is to engage in a variety of activities with the objective to
promote the customer purchase of a product or the client engagement of a service, according to
the American Marketing Organization. Some business management professionals consider sales
an outgrowth of the marketing function, but others consider it an independent aspect of an
enterprise’s overall operational scheme. So, the researcher suggests some points to the
improvement to the Department Store and the following suggestions & ideas are recommended.

 Customers are King of the market so the department store should primarily have
focused on customer’s satisfactions.

 The effective training and technical assistance should provide to the employees so that
they can help & convince customers to buy the product.
  Department store should follow unique and creative decoration system to attract
consumer.

 New product should be presented high lightly to show the customer.

 The management should stay close with their customers & solve the problems of
customers.

 Different types of offer & discount should  be given to customers that’s encourage 
them to purchase highly.
 

References

Bajracharya, B.C. (2059). Business Statistics and Mathematics. Kathmandu: M.K. Publisher and

Distributors.

Bhattarai, Y. (2064). Sales Volume Analysis of Arun Vanaspati Udyog, a field work report
submitted to Vishwa Adarsha College, Itahari.

Copper, Simon. (2006). Selling, Principle, Practice and Management. London: Pitman

Publishing.

Gupta, S.C. (1995). Fundamental of Statistic. Delhi: Himalaya Publishing

Karki, R. (2066). Project Management. Kathmandu: M.K. Publilshers and Distributors House.

Limbu, S. (2067). A Study on Sales Volume of BBKU, a field work report submitted to Kasturi
College of Management, Itahari.
Pant, P.R. (2000). Field Work Assignment and Report Writing.  Kathmandu: Buddha Academic
Enterprises Pvt. Ltd.

Shrestha, A. (2068). Sales Volume Analysis of Reliance Spinning Mills Ltd., a field work report
submitted to Vishwa Adarsha College, Itahari.

Shrestha, K.N. (2011). Fundamentals of Selling. Kathmandu: Nabin Prakashan.

APPENDIX-I

Questionnaires

1. When the PDS established?

2. What was its beginning capital?

3. In which area does PDS sell the product?

4. How many workers are employed in PDS?

5. What types of products are available in the PDS?

6. What facilities do PDS provides to the customers?