A

PROJECT REPORT
ON

DIVYA STHAPTYA
-: PREPARED BY :-
NAME:
LAKUM VIJAY B.
INRROLMENT No:
010201192586.
FACULTY :
S.Y.B.B.A (SEM-4)
YEAR :
2020-21
GUIDED BY :
PRO. N.J.LAKHATARIYA
COLLEGE:
SHRI M. P. SHAH COMMERC & BBA
COLLAGE,SURENDRANAGAR.
SUBMITTED TO :
SAURASTRA UNIVERSITY,
RAJKOT.

1
 DECLARATION

I here by undersigned Mr. LAKUM VIJAY B. the students of

SHREE M.P. SHAH COMMERCE COLLEGE.
SURENDRANAGAR studying in F.Y.B.B.A here by declare that the
project work presented in this report is my own work and has been
created by the supervision of PRO.DIPA H TRIVEDI.

This work has not been previously submitted to any Other

University or any examination.

Place :- DHRANGADHRA

Date :-_________________

Sign:- _________________

2
 PREFACE

The trim management in I self is a key word used frequently

even in our day to day life. Good result you achieve is how good you
manage and se that it is achieved. It is in fact that key factor
particularly for the success of Smooth and progressive running of an
organization.

To be successful in any field, just academic qualification does

not it. Being concerned about their, the practical study of any industry
has been included in the curriculum of bachelor of business
administration. This project is based on the information from various
department of the Industry.

As a student of F.Y. B.B.A .I had an opportunity to visit K.P.

INDUSTRIES. Present the relevant information in this project.

3
 ACKNOWLEDGMENT

I am LAKUM VIJAY B. was visited K. P. INDUSTRY at

DHRANGADHRA

I am thankful to director of the company for giving me

permission to take a visit of the company. I am also thankful to
productions manager of the company who shown his great interest in
giving a full information for our project report.

Finally I would be to thankful to the PRO. DIPA H TRIVEDI.

Give me opportunity to give on my way of learning.

4
 INDEX
Sr. No. Page
Particulars
Number
Declaration
Preface
Acknowledgement
Introduction- Project At A Glance
1.1 Introduction
1.2 Project at a glance
1.3 Owner’s/Promoter’s Bio-data
1
1.4 Implementation schedule
1.5 Proposed Location’s Justification
1.6 Organization structure
1.7 Contribution & unity to the Industry
Production Department
2.1 Introduction
2.2 Machineries
2 2.3 Raw Material Detail
2.4 Production Process
2.5 Time keeping system
2.6 Quality control
Marketing Department
3.1 Introduction
3 3.2 Marketing Planning
3.3 Product Strategy
3.4 Pricing Strategies
3.5 Distribution Strategies

5
 3.6 Promotion Strategies
HUMAN RESOURCE DEPARTMENT
4.1 Introduction
4.2 Staff & labor detail
4 4.3 Recruitment and Selection
4.4  Training
4.5 Wages and Compensation
4.6  Employee Welfare
Finance Department
5.1 Introduction
5.2 Working Capital Requirement
5.3 Financial Arrangement/ Sources of finance
5.4 Total and Fixed Cost of The Project
5
Trading Account, P&L Account and Balance
5.5
Sheet Analysis
5.6 Profitability of The Project
5.7 Depreciation
5.8 Break even analysis
6 PROJECT SUMMARY 
7 FUTURE PLAN
8 BIBLIOGRAPHY

6
7
Introduction- Project At A Glance

8
 1.1 Introduction

The factory name is Divyasthapatya. It is partnership firm, It is

construction types industry, which established in 1985, Dhrangadhra
is known for its workmanship on sand marble. So it is established in
Dhrangadhra two works done by this industry first is built building
first work is done in factory. For its qualitative works, this industry
established it’s marked. Divyasthapatya is a one of the best temple
construction industry which established in Dhrangadhra. This
industry’s workers are 100 and office staff is 10.
Divyasthapatya had a small beginning way back in 1985. Now a
day it is a well known industry in marker and also in Dhrangadhra. In
the beginning it was a very small industry. But in present time the unit
has received tremendous growth and development. In present time it
has two factories. The recon of its growth is a hard work of its parents
and workers.
In a common people of Dhrangadhra this industry is known as
“Raghubhai’sLati”.
Divyasthapatya is one of the best stone construction industries
which established in Dhrangadhra.

9
 1.2 Project at a glance

• NAME :- DIVYA STHAPATYA

• ADDRESS :- ~ first factory :- Mayur Nagar, Halvad Road
Dhrangadhra.
~ second factory :- Halvad Road, Nevada
Hotel near,Dhrangadhra
• ESTABLISHMENT :- 1985
• PROMOTR :- Jitendrabhai Balvantray Sompura,
Ravi Balvantray Sompura.
• PARTNER: - As above
• MAINOFFICE: - Mayur Nagar,
• OFFICESTAFF: - 7
• TOTAL WORKERS: - 100
• PHONENO.: - (09426) 206127
• E-MAIL: - dsthapathya@gamail.com
• WORK: - Built temple and building
• ASSETS: - 1000000
• CAPITAL: - 2000000
• WORKHOUSE: - 8Hours
• RECESS: - 2Hours
• OVERTIME: - Yes, it is.
• BRANCH: - No
• TAGLINE: - Subject to Dhrangdhra jurisdiction
• TAX: - 120000 ₹
• TRANSPORT: - EXPENSE: - 240000 ₹
• MARKET: - All State

10
 1.3 Owner’s/Promoter’s Bio-data

1. Jitendrabhai Balvantray Sompura,

Age :
Study:

2. Ravi Balvantray Sompura.

Age:
Study:

11
 1.4 Implementation schedule

The major activities in the implementation schedule have been

listed & the average time for implementation of the project is
estimated at 12 months.
1) Preparation of Project Report: 1 month
2) Registration & other formalities: 1 month
3) Sanction of loan by financial institution. 3 months
4) Plant & machinery
a) Placement of orders 1 month
b) Procurement 2 months
c) Power connection 2 months
d) Installation 2 months
5) Procurement of row materials: 2 months
6) Recruitment of technical personnel, etc 2 months
7) Trial production: 11 months
8) Commercial production: 12 months

12
 1.5 Proposed Location’s Justification
For a success of any industry location plays very important role.
The unit is located Dhrangadhra. Some reasons are there to choose
Dhrangadhra. This industry is stone is workers for this work is
available at cheep cost.
Plant location refers to the area where the plant will operate to
produce goods & services. The selection of an appropriate location
enables the factory to operate smoothly. Efficiently with the minimum
cost. It is estimated that manufacturing & distribution cost may vary
to an extent of 10% simply by virtue of the choice of plant location.
The factory is the SSI units & is located in GIDC area i.e.
Gujarat industrial & development corporation. Because of the units
situated in GIDC, the units enjoy all incentives & certain subsidy
made available to all industrial units. The result of this is reduction of
cost of production.
There are number of factor should be considered while selecting
the best site for locating the factory.

1)Raw material:-Industry will find out a place. Where raw materials

are available at the cheapest cost and at the nearest place is quite
common.
2)Labour:-An industry needs always workers at cheapest rate, so
located this plant here skilled workers at cheapest rate who with
accuracy and honesty get.
3)Regular supply electricity power.
4) Easy availability of water.
All the above factors are important for this industry.

13
 1.6 Organization structure

14
 1.7 Contribution & unity to the Industry
.

The size of unit can be identified on the basis of capital

investment .
The industries can be divided into different sscal
 I.E.
 Small scale industry
 Medium scale industry
 Large scale industry
The initial investment of the unit is up to 1 or 2 crore so , it is
small scale industry .

15
 2. Production Department

16
 2.1 Introduction
Production means conversation of raw material into finish goods
. Production department is heart of firm . We can say that production
process in the heart and soul of the industry .
Divyasthaptya purchasestone in the Dhrangadhra by many
persons.
Other materials for construction department like cement , sand
are purchased by customer. There is one of the best contractor in
Gujarat.
Production management is the process of planning ,
organization , direction and controlling production function .
Production is the material finish goods .
1)Products
2) process

17
 2.2 Machineries

18
 2.3 Raw Material Detail

19
 2.4 Production process
Definition of production process:
“The process by which the producer convert raw material into
finish output is called their production process.”
First of all stone and marble are ordered by industry. By the
transport facility stone and marble are come. After that stone and
marble are cut in necessary size by machinery. There are two
machines for cutting the stone and marble, workers do work on it.
They are doing workmanship on it.
After that stone and marble are delivered at construction site by
road transportation and finally it is used to build that temple or
building. For the built temple, they are doing its chart previously.

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 2.5 Time keeping system

In DIVYA STHAPATYA, it is compulsory for all employees

to come on the job at time to time. Arrival and departure time
of every employee are noted.
 Shift: - One
 Time: - 8.00 A.M to 6.00 P.M
 Recess.: - 12.00 to 2.00

In the unit the fixed time for work is 8:00 A.M in the
Morning to 6:00 P.M night the unit recess time for the workers
and other staff of the unit is 12:00 noon to 2:00 P.M. it means that
the workers and other staff early 8 Hours daily. The days in the
year.

21
 2.6 Quality control
Quality control department check the quality of finish products, semi finish products. Raw
material stages as per customer requirement or standard requirement and give suggestion for
increasing product quality and performing.
DIVYA STHAPTYA is committed to maximizing customer satisfaction with continual
improvement in its performance through on time delivery of & parts conforming to customer
requirements in terms of quality, quantity with compliance to statutory, regulatory and safety
requirements. Achieving the following will manifest the above policy.
Quality Objectives:
1. Prevention of defects at all stages through products and process controls.
2. Meticulous control over cost.
3. Employee’s motivation.
4. Training and involvement of all employees.
5. Adherence to safety requirement.

22
 3. Marketing Department

23
 3.1 Introduction

Marketing is very important point of all business activities

because the objective of all business enterprise is to satisfy the need
and wants of the customers and to earn .
In industry selling is based upon the utility of item produced by
them . They have to expose their items and quality of the item should
be maintained .
Marketing management is the process of planning and executing
to pricing , promotion and distribution , of ideas , good and services to
create exchange that satisfy individual and organization objectives .
Mahendra Umaraniya is the present head of the marketing
department .

24
 3.2 Marketing Planning

1) Market analysis : Generally before launching new product in the

market it is necessary that market is studied first because it
provides the current trends which are prevailing in the market.
If we look from the past, consumer electronic sector has
achieved a tremendously year. The electronic quartz clocks are
technically superior to the mechanical ones.

2) Advertising : To induce the customers & to inform about the

new change in product or any adding of new features, changes
in their model, etc. advertising is necessary.
Because of the units is a SSI unit therefore the advertisement is given
to the local areas which is situated near by it through local media like
newspaper, Regional T.V. Channels, etc.

25
 3.3 Products Strategy
A product strategy is a high-level plan describing what a business
hopes to accomplish with its product, and how it plans to do so. This
strategy should answer key questions such as who the product will
serve (personas), how it will benefit those personas, and what are the
company’s goals for the product throughout its lifecycle.

Important:
A product strategy serves three main valuable business purposes.
 It provides clarity for your company.
 It helps you prioritize your product roadmap.
 It improves your team’s tactical decisions.

26
 3.4 Pricing Strategy

A company can use a variety of pricing strategies when selling a product or service. To determine the
most effective pricing strategy for a company, senior executives need to first identify the company’s
pricing position, pricing segment, pricing capability and their competitive pricing reaction strastrateg

Pricing strategies and tactics vary from company to company. They also differ across countries,
cultures, and industries – and over time, with the maturing of industries and markets and changes in
wider economic conditions.

Pricing strategies determine the price companies set for their products. The price can be set to
maximize profitability for each unit sold or from the market overall. It can also be used to defend an
existing market from new entrants, to increase market share within a market or to enter a new market.
Pricing strategies can bring both competitive advantages and disadvantages to its firm and often
dictate the success or failure of a business; thus, it is crucial to choose the right strategy.

27
3.5 Distribution Strategies
Distríbution means spread original indicates result or path. Many channels ofdistribution available
like retailer, wholesaler, transfer,broken etc.
Divyasthapatya on used retailer, wholesaler or broker to expand their business directly connected with
party or customer. There are link between industry and ou customer.Divyasthapatya has not any link
for expand their business.
Channel of distribution provide facility for providing services to customers at right and necessary
time, necessary place at favourable price.
In spite of that the bishop orders tremendous progress.

28
 3.6 Promotion Strategies
No one is going to buy a product or service they haven't heard of, nor will they buy it if they don't
know what your company offers. This is why a great promotion strategy is vital to grow your
business. Some companies use more than one method, while others may use different methods for
different marketing purposes. Regardless of your company's product or service, a strong set of
promotional strategies can help position your company in a favorable light, while opening the doors
for future communication.

 Contests as a Promotional Strategy

 Social Media Promotion
 Mail Order Marketing
 Product Giveaways and Samples
 Point-of-Sale Promotion and End-Cap Marketing
 Customer Referral Incentive Program
 Causes and Charity
 Branded Promotional Gifts
 Customer Appreciation Events
 After-Sale Customer Surveys

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 4. HUMAN RESOURCE
DEPARTMENT

30
4.1 Introduction
Definition of H.R. department :-

“Human resource department with responsibility for requiring training and welfare of staff and
manage employees of performance compensationand benefit of employees company which with
concern and customers”.

Human resource department is connected with welfare of human being. Human resource department
is not only the heart of any firm but also basic objective of any unit may be it social, public or private
unit. The success of business enterprise depends on the quality of its human resource. Human resource
department related with replacement of wages, promotion activity of workers.

31
4.2 Staff & labor details

32
ORGANIZATION OF HUMAN RESOURCEDEPARTMENT
Divyasthapatya is construction industry for which Human resource department is a most important
part. For doing workmanship on stone and construction site Human being is necessary.
Human resource departments are often organized along functions and may be hierarchical in nature in
nature. Common units in human resource recruiting, include training and departments development,
compensation and benefits administration health and safety and employee and labour relations

33
 4.3 REQUIRMENT & SELECTION
PROCESS
Recruitment must be done by analysing the job firstly which will make it easier and will be beneficial
from the company’s point of view. More emphasis should be given on internet and advertisement so
that more and more candidates apply for the jobs and it will be easy to find the right employee among
them.The recruitment and selection procedure should not be too lengthy and time consuming.
Company should try to use the internal recruitment process first because it incurs less cost and acts as
a motivational factor to the employees. Provide training to employees so that they get better
knowledge, skillsand attitude. Company should amend some parts of their HR policies for better
effectiveness.
In the unit “Divyasthapatya”, the selection of staff members is based on interview. They are elected
due to their study, attitude and skill. But, in the selection of workers there is no need to take any
interview. Workers are selected by its skill only, for which no study, attitude or interview necessary.

34
 4.4 Training
Training is very essential for the employees. The main objective
of training is to improve the intrinsic abilities of the employees their
job.
In DIVYA STHAPATYA training is given to workers and after
the employment is given.
With the help of the training workers also gets. Coincidence
regarding their work & even they become familiar with the
atmosphere of the organization.

35
 4.5 Wages and Compensation

36
 4.6 Employee Welfare

37
 Finance Department

38
 5.1 Introduction
As we can not imagine the functioning of the human body without adequate finance. So, I finance is
considered as a life blood of any business. In this modern world no economics activity is possible
without enough finance. So, in any business enterprise finance.
The borrowed capital in DIVYA STHAPATYA is 60 % from bank and 40 % owned. The bankers of
the DIVYA STHAPATYA are state Bank India.
General Information:-
Accounting Year :- April to March.
Accounting system :- Mercantile.
Mode of Accounting :-Computerized.

39
 5.2 working Capital Requirements

The Working Capital Requirement of a business is the sum of current

assets or the amount of funds necessary to cover the cost of operating
expenses of the business.
The two main components of working capital are current assets and
current liabilities. The excess of current assets over current liabilities
is known as working capital.
Working Capital Current Assets – Current Liabilities
It is simply the cash required for purchase of raw materials and their
conversion into finished products.
Gross Working Capital – It is the capital invested in total current
assets.
Net Working Capital – It is the excess of current assets over current
liability.

40
5.3 Financial Arrangment / Sources of Finance
Financial Planning- Financial planning is mainly deal with the
proper planning of finance in cach and every department.
Procurement of the finance is not a big deal but its allocation to each
and every department requires proper planning so that no fund
remains idle. Financial planning helps you to make provision for
financial needs that will arise in the future. It also allows you to
understand how each financial decision you make affects other area of
your finances. The broad area in which financial planning can be
undertaken are:
 Cash flow statement.
 Insurance.
 Retirement.
 Investnmeint.
 Taxation.
 Estate planning.
Any defect or imbalance in the long term planning will put
business into a lot of difficulties in future. To ensure that funds are
properly utilized and etfective control over the use is essential which
also requires planning.
The company is mainly financed by promoter. Company is not
relied on the debt fund. For future financial needs, the company has
proper planning for that. At present company is very well at the
financial perspective.

41
5.4 Total and Fixed Cost of The Project

42
 5.5 Balance Sheet

Balance sheet
Balance sheet 2018-19 2019-20 2020-21

ASSETS ₹ ₹ ₹
*Fixed Assets
 Building 1000000 1200000 1500000
- Dep. (100000) (120000) (150000)
(10%) 300000 400000 450000
 Motor car 500000 800000 1110000
 Machinery 300000 500000 900000
(36000) (60000) (108000)
 Other assets
- Dep. 50000 80000 70000
(11%)

 Debtors
300000 335500 436400
*Current assets
36000 40000 50000
 Cash

 Accounts
receivable

2050000 3175500 4258400

TOTAL

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 LIABILITY ₹ ₹ ₹
*Capital 1200000 1800000 2000000
+ Net profit 200000 200000 300000
- Drawing (100000) (150000) (230000)

*Provident fund 50000 100000 173400

*Employee covid - - -
fund
*Loan borrowed 500000 800000 1000000

- Loan Repayment (150000) (240000) (300000)

(30%)
50000 80000 100000
*Creditors

*Current liability
 Accounts 80000 90500 100000
payable
70000 95000 115000
 Taxes payable
150000 400000 1000000
 Sales payable

2050000 3175500 4258400

TOTAL

44
 5.6 Profitability of The Project

45
 5.7 Depreciation

46
 SWOT ANALYSIS

SWOT analysis is a strategic planning technique used to help person

or organisation identify strengths, weaknesses, opportunities and
threats related to business competition or project planning.”
1) Strengths,
2) Weakness,
3) Opportunity,
4) Threats.

(1). Strengths:
• Low salary and benefits overhead.
• Quick to respond to market changes.
• Light weight and flat hierarchy resulting quicker decision
making.

(2).Weakness:
• Existing work load to high.
• No previous project planning experience.
• Missing expertise in some.

(3).Opportunity:
• Need to increase market Share.
• Could convert existing products for new markets.

(4). Threats
• Business partners has little loyalty.
• Cost of investments.
• Larger competitors get majority of market share.
47
 SUGGESTIONS

Having visit to “k.p.industry”, I can say that its future is very bright.
All workers are hard workers. There is no require giving suggestion to
the industry but as the part of study it is necessary to give some
suggestion which is as follow

• They dose not doing advertisement for their work so it is

necessary to doing advertisement for expand business more.

• Increase the efficiency of the Industry lectures seminars ning to

group discussions should be organized to provide managerial
personally.

• To provide more and more satisfaction to the workers the

industry should increase the facilties and improve the job
conditions.

• Remuneration Structure of the industry should be modified.

48
 CONCLUSION

From the study of Universal Engineers, I come to know that its Future
is very bright and it will progress more and more in forth coming
years because of hard work of employees and workers. The owner is
working very sincerely and making strategically planning in
achieving their goal.

The industrial relation of this unit with the employee’s customer and
government is really good; the unit product is of best quality.My best
complements to the unit are to its progress and prosperity.

49
 BIBLIOGRAPHY

 BIBLIOGRAPHY During the report formation, I have referred

following persons and books for gaining information and knowledge
about various fields of management. To complete this project I have
taken training and referred books and internet. I have also use of last
year for calculation of profitability ratios and liquidity ratios ånd
stock turnover ratio.I have also use internet preference of
www.google.com
For the industry knowledge:
(1) Mr. Sandeep Sompura
(2) Mr. Deepak Sompura
(3) Mr. Ravi Sompura

50