CHAPTER - I

INTRODUCTION

1.1 Background
            Today the world has stepped on Science World and has changed a lot this
has made people change their task in their using style, behavior and feeding hobbits
too. With the changing environment, Nepalese people have also changed. People as
now a day especially is in urban sector are lured towards readymade products to get
hid of traditional way of working and fooding.
            To meet the needs of the people it is a challenge for the producers. The
increasing technology has lead to rapid change in the needs and taste of the people.
So, to overcome these challenges and to corn profit, the producers must adopt the
marketing strategy.
            Selling is the artistic functions by which target market customers can be
satisfied. As the fact is known better the quality better will be perception. But this is
only not enough to maximize the sales. So, to maximize the sales, different types of
promotional tools must be applied. Product is a process by which different kinds of
goods are produced and launched in launched in the market to achieve the goal of
the firm. It has been always in essential aspect he in a Manu factoring concern. The
goods produced by the firm in all as we as it also a yardstick for the valuation of
goodwill. Consumers are always interested to know the production system of the
products they often consume. So, I have tried to present production system of one of
the most frequently consumed product through this fieldwork report.
In spite of the present of bigger industries, small industries have their own
contribution in the economic development of the country
            Sales policy is the kind of strategy, which helps any kind of firm to be strategy
in their own field. It is the strategy or the technique for increasing the sales. The
various tools of marketing mix are product mix, place mix, price mix and promotion
one mix should be adopted by the firm to increase the sales volume. Only using the
tools of marketing mix is not enough. The firm must provided the crevice after sales,
guarantee and warrantee to the consumed the quality goods. So, that it can make
competition with other company, in the competition market.

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            The study presents the sales policy of Chaudhary Food Products. In this
report the different types of selling procedures are presented. The success of any
business enterprise depends upon its financial activities. Financial of a business
refer to purchasing and selling activities for money. If a business organization can
satisfy the needs of customers them it can easily increase the purchasing and selling
activities by which it can easily and services but it is difficult sot less them at the
reasonable price. For the better selling purpose it has to adopt different kings of
strategies.
            The word purchasing and selling both refer to tester of ownership from one
person to another person. These both are the important function of marketing each
and every marketer should purchase first the sell the goods. A manufacturer is
required to buy raw materials for production purposes. Similarly, a whole seller has
to buy products to sell them to retainer and at last retailer has to buy products to sell
them to the final consumer. Thus buying involves transfer of ownership. Efficient
procurement procedure is essential for success full selling. Selling means finding the
conceders and transfers them the products for value, selling is also important and
complex function of marketing it involves transfer of title to buyers. The success of
any business enterprise depends upon its financial activities. Financial of a business
refer to purchasing and selling activities for money. The medium of exchange. If a
business organization can satisfy the needs of customers them it can easily increase
the purchasing and selling activities by which it can easily and services but it is
difficult sot less them at the reasonable price. For the better selling purpose it has to
adopt different kings of strategies.
1.2 Problem Statement:
Selling is the artistic functions by which target market customers can be satisfied. As
the fact is known better the quality better will be perception. But this is only not
enough to maximize the sales. So, to maximize the sales, different types of
promotional tools must be applied. Product is a process by which different kinds of
goods are produced and launched in launched in the market to achieve the goal of
the firm. It has been always in essential aspect he in a Manu factoring concern. The
goods produced by the firm in all as we as it also a yardstick for the valuation of
goodwill.
         One mix should be adopted by the firm to increase the sales volume. Sales
policy is the kind of strategy, which helps any kind of firm to be strategy in their own
2
field. It is the strategy or the technique for increasing the sales. The various tools of
marketing mix are product mix, place mix, price mix and promotion                          
i. How to analyze the sales and production position of the firm in different year?
ii. How to analyze the various promotional tools used by the firm?
iii. How to analyze the relationship between sales and expenditure?
iv. How to analyze the relationship between sales and profits?                              
1.3 Objectives:           
Every task is done to achieve some objective and the main objective of this project
work report is to analysis the sales policy of the firm. So, that the historical and the
current performance of the firm can be determined, therefore the objectives of this
report are:
i. To analyze the sales and production position of the firm in different year.
ii. To analyze the various promotional tools used by the firm.
iii. To analyze the relationship between sales and expenditure
iv. To analyze the relationship between sales and profits.

1.4 Rationale:
The main theme of writing this field work report is to analyze the purchasing and
selling activities applied or done in the firm / organization. The most important aim
taken behind preparing this report is to know what's sorts of points are to be
considered for purchasing and selling and now it impact long-run business
transactions.

         The Through other methods have been adopted. While collecting data to make
this report, the frequently adopted one is the direct personal interview to collect more
accurate data it is hoped the study of this report would the concerning people to take
reasonable decisions regarding the matter of purchasing and
selling.                                                                                                              

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1.5 Report Structure:
 Chapter I includes Background of the study, Historical Background of the Banks,
Introduction of the Problem, Objective of the study, Need and Significant of the
Study, Research Methodology, Limitations of the study, Plan of the study.
of RBB, Objectives of the RBB, Service provided by RBB, Organization Structure of
RBB, Statements
Chapter II As per direction of T.U. student of management department under
elective course of oral area must prepare fieldwork report. The researchers have
studied Capital Conceptual review, Review of previous works, Research gap.
Chapter III The systematic, rigorous investigation of asituation or problem in order to
generate new knowledge or validate existing knowledge.
refers to scientific study and research that CORRELATIONAL RESEARCH seeks to
solve practical problems. Type of research, population& Sample, Types of data,
Data, Collection procedure, Instumants, techigues of analysis, limitation
Chapter IV includes “Data presentation and Analysis” is the main body of the
research which Cash reserve ratio, other ratio, and statistical Analysis
 Chapter V“ Summary and Conclusion” includes summary of finding Conclusion and
Recommendation in concise from
                                                                                               

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 CHAPTER-II
 RELATED LITERATURE REVIEW

2.1 Conceptual Review:

As we have been assigned to perform such task for the first time in our academic
life. I have consulted various literature sources written by previous student I BBS 4th
in the preceding years on the related topic for the purpose of taking an idea how to
give be good shape to the report so that it can give affective information to the
concerning people, I have referred to field work report is written by Sandip Sharma
and others.
         A part I have consulted the book of fundamental of marketing by K.D. Koirala
for the basis idea of preparing the fieldwork report. Upon reading those fieldworks
reports as good as the book. I have got the various literature ideas about the matters
related to the fieldwork report that helped in the course of writer.
According to the Philip Kotler, “A product is anything that can be offered to market for
attention, acquisition use or consumption that might satisfy be want or need. It
includes physical objects, persons, place, organization & ideas.”
According to the William J. Stanton, “A product is set of tangible and intangible
attribute including packaging, color, price manufactures prestige, retailers prestige
and manufactures and retailers services, Which the may accept as offering want
satisfaction.” Apart I have consulted the book of fundamental of marketing by K.D.
Koirala for the basis idea of preparing the fieldwork report. Upon reading those
fieldworks reports as good as the book. I have got the various literature ideas about
the matters related to the fieldwork report that helped in the course of writer.
According to the Philip Kotler, “A product is anything that can be offered to market for
attention, acquisition use or consumption that might satisfy be want or need. It
includes physical objects, persons, place, organization & ideas.”
According to the William J. Stanton, “A product is set of tangible and intangible
attribute including packaging, color, price manufactures prestige, retailers prestige
and manufactures and retailers services, Which the may accept as offering want
satisfaction.” If the needs of customers get satisfied by proper selling then the
satisfied customers tend to be lifelong customers. The existence of business concern
depends to a great extent upon the efficient selling of products. It

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2.2 Review of Previous Works:   
Bikash (2062 BS) studies on 'Purchasing and selling activities of selected firm in
Butwal was performed with the objectives of identifying the purchasing and selling
activities. This study concluded that these activities seem simple but very tough.
Different strategies should be implemented under these activities for the success of
any firm.

        For purchasing, Pyle States that "Buying comprises all those activities involved
in finding out a suitable sources of supply, selecting the desired quantity, quality,
grade and size and coming to an agreement with reference to the price delivery date
and other condition."

          For selling American Marketing Association states that "Selling is the personal
or impersonal process of assisting and persuading a prospective customer to buy a
commodity or a service or to act favorably upon a idea that thus commercial
significance to seller." Production of goods creates market for any product. Marketing
is concerned with purchasing and selling of goods. Purchasing is the buying of
goods for money or money's worth where as selling is exchange of money worth for
money. As the report writer assigned to write field work report. Various sources
belonging to the purchase and selling activities are reviewed for idea generation.

         "No one debates the importance of the sales force in the marketing mix sales
toreros like (salaries, commission travel expense, benefits etc)." (Kotler: 1999)

"Selling is the communication of information to persuade somebody to buy

something." (William: 1994)

"Buying behavior is the decision process and acts of the customer in buying and
using the product." (Philip Kotler: 1999)

"The study of the decision making units and processor involved in acquiring
consuming and disposing of product since, expenses  and ideas. (J.C. Moyen: 1981)

“Sales policy is an act or the process of selling something. Such as sales of goods,
car, cloth etc.” (Bill Martin: 1980)

The buying and selling activities are the most important function of marketing. In
today's competition environment, purchasing and selling have become very
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complicated job. For sell of any product, purchase should be done first. Purchasing
and selling are very close to each other. They are inseparable, if one person wants
to buy any product. Then the other person who owes the product must have
willingness to sell it. Only if he/she can buy that product both purchasing and selling
are complementary as the title of goods is transferred from the seller to purchasers,
hence selling and purchasing happens at a same time. Without purchasing there is
no selling a manufacturer is required to buy raw materials for production purpose.
Similarly, a wholesaler has to buy products to set to the retailer and retailer has to
buy products to sell them to consumer. Therefore, firstly purchasing happened them
only selling. For production or for sell on for consumption purchasing is very
necessary function. The exist of any business concern depends to a great extent
upon efficient buying and selling of products.  Hence they are important from the
point of view of the seller as well as consumer.
Chetana Stationary is largest wholesaler of books, stationeries and copies. It is
situated in Amarpath, Rajahar which was established in 2042.

2.3 Research Gap: 

Previous researchers analyzed financial performance by using secondary source of
information in terms of financial ratio. But actually speaking financial performance
can be analyzed by various tools and various factor. Among them, country's
environment and fiscal policy in terms of sales act directives and adequate fund may
be the strong determinate for financial performance and of the sales. Present study
tries to define different accord directives and financial performance of sales in Nepal
by applying those various facts in the context of Nepalese sales it can be very useful
or important for analyzing financial performance using capital adequacy
management. Thus, present study will be fruitful to those interested person, parties
professor, business man and government for academically as well as policy
perspective. Hope this study will help to others in futures in the related field.

         The success of any business enterprise depends upon its financial activities.
Financial of a business refer to purchasing and selling activities for money. The
medium of exchange. If a business organization can satisfy the needs of customers
them it can easily increase the purchasing and selling activities by which it can easily
and services but it is difficult sot less them at the reasonable price. For the better
selling purpose it has to adopt different kings of strategies.

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 CHPTER-III
METHODS

3.1 Type of Research:   

 Applied research is used to find solutions to everyday problems, cure illness, and
develop DESCRIPTIVE RESEARCH innovative technologies, rather than to acquire
knowledge for ETHNOGRAPHIC RESEARCH knowledge sake. EXPERIMENTAL
RESEARCH For example, applied researchers may investigate ways to:
EXPLORATORY RESEARCH . • Improve agricultural crop production GROUNDED
THEORY RESEARCH. • Treat or cure a specific disease • Improve the energy
efficiency of homes, offices, or modes HISTORICAL RESEARCH of transportation
PHENOMENOLOGICAL RESEARCH QUALITATIVE RESEARCH QUANTITATIVE
RESEARCH                                                                                           

3.2 Population and Sample:

 Populations

In statistics the term "population" has a slightly different meaning from the one given
to it in ordinary speech. It need not refer only to people or to animate creatures - the
population of Britain, for instance or the dog population of London. Statisticians also
speak of a population of objects, or events, or procedures, or observations, including
such things as the quantity of lead in urine, visits to the doctor, or surgical
operations. A population is thus an aggregate of creatures, things, cases and so on.

Although a statistician should clearly define the population he or she is dealing with,
they may not be able to enumerate it exactly. For instance, in ordinary usage the
population of England denotes the number of people within England's boundaries,
perhaps as enumerated at a census. But a physician might embark on a study

Samples

A population commonly contains too many individuals to study conveniently, so an

investigation is often restricted to one or more samples drawn from it. A well chosen
sample will contain most of the information about a particular population parameter

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but the relation between the sample and the population must be such as to allow true
inferences to be made about a population from that sample.

Consequently, the first important attribute of a sample is that every individual in the
population from which it is drawn must have a known non-zero chance of being
included in it; a natural suggestion is that these chances should be equal. We would
like the choices to be made independently; in other words, the choice of one subject
will not affect the chance of other subjects being chosen. To ensure this we make
the choice by means of a process in which chance alone operates, such as spinning
a coin or, more usually, the use of a table of random numbers. A limited table is
given in the Table F (Appendix), and more extensive ones have been published. A
sample so chosen is called a random sample. The word "random" does not describe
the sample as such but the way in which it is selected.

                                                                                       
3.3 Types of Data; This study attempts to analyze the relationship among sales and
the various components to push the sales and the profit of the firm. The methods
used for the research purpose are mentioned (listed) below:

1.5.1 Primary Data:

            Data collected by the researcher or through agent for the first time from
related field one possessing original character is known as primary data. They are
also called field source.
            For the collection of primary data, the following methods are used.
 Direct interview methods
 Personal interview

1.5.2) Secondary Data:

            The data collected by someone else, used already and are made available to
others in the form of published statistic are known as secondary data.
                                                                                          

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3.4 Data Collection Procedure:
  Information plays a vital role in the process of productions money; materials,
machine and man are the essential requirement without the help of any one of these
requirements it affects in the production of b product. Thus, the entire essential
requirements it affects in the production of a product. Thus, the entire essential
requirement should be needed to fulfill the proper flow of information. Production
process of J.K. Soap & Chemical Pvt. Ltd.” Is as follows.

1. Inputs:
            The most important of production in input, which includes money, materials,
man, & machine without the help of these inputs, production is impossible.

2. Process:
            The process of production starts after the achievement at of all the input of
production. The production is based on the demand of the product in the market. For
this availability of infrastructure is should be made according to the demand of
market.

 Production Planning:
            Production planning should be made very carefully; it should make according
to the demand of market.

Production evaluation:
            After the production planning, production evaluation is done. There are many
alternatives from which the best is choosing for implementation.

Production analysis:
            After evaluation, production analysis is done. While doing is the entrepreneur
should one the market demand and also known how much production should be
made and supplied in the market.

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3. Outputs:
            After the output is made is money, man and material production process
starts to give final result i.e. desired output. There are various types of outputs.
Production: 
The product should be produced according to the market demand. It should be
qualitative one with responsible price so that it can contract the target consumed.

Service:
 After the products are produced according to the market demand services is another
key factor service should be done properly to satisfy the customer.

 Profit:
The main target of the entrepreneur is to gain profit. As the product and service is
providing to the customers the entrepreneur obviously gains the profit.
       
        Satisfaction:
                   It is the last output of production. As the product is ready, it provides
services to the consumers and obtains profit after the customers consume them.
Here the in factor to be considered by the entrepreneur is the satisfaction obtained
by his consumer, which motivates the consumers to persist with his product. The
production process of  “J.K. Soap & Chemical Pvt. Ltd.” 
3.5 Instruments:
No research should be conducted without undertaking explanatory investigation of
secondary data. All the relevant literature, published and unpublished data is
collected and review in order to make the study meaningful and reliable. The data
from various sources are collected and proper data for the purpose of the study are
arranged and analyzed. The sources of secondary data are as follows.
 Report provided by the management of the firm.
 Office records, magazines.
 Different related books, journals, daily newspaper, report published by
different   other methods.

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3.6 Techniques of Analysis:
 Data collected from the primary sources obviously enough are in a row form and
have not gone through any statistical treatment in order to make the data easily
under table and capable of interpretation these data's are converted into a number of
comparative table. While writing, this report, collected data are presented by using
graphs and charts. So that they can be easily understood.
 Therefore, the tools used in this report to analyze the sales policy of the firm are
 Statistical tools
 Tables
 Comparative Bar chart
 Financial tools
 Ratios
 Trend line Analysis
3.7 Limitations: 
Each and every study should be done within some restrict (limit). If we do not limit
our study, it will be vague and incomplete. Some limitation that involved during
assignment and preparation of the report are mentioned below. Sales policy is the
kind of strategy, which helps any kind of firm to be strategy in their own field. It is the
strategy or the technique for increasing the sales. The various tools of marketing mix
are product mix, place mix, price mix and promotion one mix should be adopted by
the firm to increase the sales volume. Only using the tools of marketing mix is not
enough. The firm must provided the crevice after sales, guarantee and warrantee to
the consumed the quality goods. So, that it can make competition with other
company, in the competition market.
 The study is based on both data i.e. primary data and secondary data.
 The study concentrates only on the sales policy of the firm.
 The study covers the period of five year.

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 CHAPTER-IV
 RESULTS AND FINDINGS

4.1 Presentation of Data in Tables and Figures and Their Analysis;

            First of all we have to collect the related data to fulfill the objective of the field
work study. After the collection of the relevant data and information of the sales
policy of the firm are presented, compared and analyzed, in corpora ting various
method of sales policy by an organization drifts towards success and economic
boom. Channel of distribution, cost effectiveness, effective and efficient monitory
tools, market observation are the major determinants to shape sound sales policy.
            In course of the project work study, the production, sales stock and profit
statistical of the firm is extracted and presented below:

4.1.1 Productions, sales, and stocks in different years

            The action of manufacturing, growing, extracting, etc things especially in
large quantities is known as production. Where as sales means the process of
selling goods and items and the stocks means the remaining goods at the end of the
fiscal year.

Table No. 4.1

Table of productions, sales and stock in different yeas.
Year Production Sales (cartons) Stock (cartons)
(cartons)
2074/075 16600 14800 1800
2075/076 17400 15200 2200
2076/077 19900 17900 2000
2077/078 21800 19300 2500
2078/079 19600 17400 2200
Note: 1 carton = 30 packets
1 carton selling price = Rs. 150

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 Figure 4.1
Multiple bar diagram of production, sales and stock
            The above table and the figure show that the production of the firm is
increasing year after another. The production of the firm for the fiscal year 2074/075
was 16600 carton, and in very next year the production of the firm ps 17400 cartons.
A similarly, in year 2076/077 prod was 19900 and 21800 cartons, in 2077/078
respectively. The sales of the firm for the fiscal year 2074/075 were 14800 cartons.
In 2075/076 sales or the firm was 15200 cartons. And in year 2076/077, 2077/078
and 2078/079 the sales of the firm was 17900, 19300, 17400 cartons respectively.
            The firm has entertained consumer oriented sales policy. During initial phase
their occurred huge hurdles in successful operation, but by and by hurdles do coned.
Still the firm is facing many problems, especially managerial and production as well
as sales oriented. The very data of its establishment, sound sales statistics has been
occurring in the year. Hence, goods produced, sold in stock and profit figure is
affected. The overall analysis of the firm is mentioned below.

Production Analysis
            The firm imports its raw materials especially form the neighbor country
i.e.  India and rest of raw materials from home land i.e. Palpa Nawalparasi,
Rupandehi 45% of raw materials requirement are fulfilled in the country and for the
rest the firm has to depend upon other country. The main outputs of the firm are
Dalmod, Bhujia and Nom-kin etc.

Sales analysis
            The firm used to sell it product in the local cities and places of Rupandehi
district at the beginning. The sales scale of the firm was too small. But, nowadays
the firm used to sales it product to the neighboring districts as well as national wise.
Today the sales volume of the firm is accelerated.

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Stock Analysis
            Generally stock refers to the closing stock. It is a remaining figures or goods
in hand at the end of the trading period. So, stock means the good lying at the end of
fiscal year.
            At the beginning, the firm used to have comparatively more stocks. In recent
years the stock accumulation fluctuates, for fiscal year 2074/075 the stock of the firm
was 1800 cartons, in year 2075/076 it was 2200 cartons. And in year 2076/077 the
stock was 2000 cartons. Similarly in year 2077/078 and 2078/079 the remaining
stock of the firm was 2500 cartons and 2200 cartons respectively.

2.1.2 Sales promotion Technique

            Promotion includes all the activities, the company undertakes to
communicate and promote its products to the target market. In prior, heading entitled
presentation of data, the subject deal were advertisement, public relation and
publicity, personal selling, packaging and sales promotion which were process
related with the selling policy of the organization.
            The firm has also applied those techniques to increase its sales and lo
maximize the profits which are explained below:

2.1.2.1 Advertisement
            Advertisement is an important factor of promotion mix Advertisement is done
in order to provide meaningful information about products. As every product or
service needs advertisement, this age is also called advertising age. Similarly the
business age of today is also the age of competition. So, in the competition market,
effective advertisement provides good support for the firm to sell its product the
advertisement media used by the firm and the expenditure incurred is shown below:

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 Table 4.2
Table of total advertisement expenditure in different
                                                                                                                                  
(In Rs. )
Fiscal year 2074/075 2075/076 2076/077 2077/078 2078/079
Advertisement made
Local FM. Radio 4000 4000 8000 8500 10000
News paper daily & 4000 5000 7000 4000 9000
weekly
Banner 3000 2000 3500 3500 3500
Wall painting and 2500 2000 2000 2500 2000
posturing
Total advertisement 13500 13000 20500 18500 24500

Fig 4.2
Bar diagram of expenditure an advertisement
           
Looking above the bar diagram of expenditure on advertisement, shows that the
expenditure of on advertisement of the firm is flexibility. The expenditure for the fiscal
year 2074/075 was Rs 13500 but it decreased in year 2075/076 and road has to Rs
13000. But in year 2076/077 the expenditure of the firm was Rs 20500 and Rs 18500
in fiscal year 2077/078 where as in year 2078/079 it way Rs 24500.

4.1.4.2 Public relations and publicity

            Public relations is a management tools designed to favorably influences
attitudes towards an organization, its products and its policies, it is used to promote
favorable relation ships with key stakeholders such as media, government,
community, employee and customers.
            Where as publicity refers to any communication about on organization, its
products or policies through the media that is not paid for by the organization the firm
has also applied the techniques of public relations and publicity.

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4.1.4.3 Sales Promotion
            Sales promotion consist of a diverse collection of incentive tools mostly short
term, designed to stimulate quicker and or greater purchase of particular product/
services by customers or the trade sales promotion plays on important role to attract
Potential customers. The tools for sales promotion are free sample distribution, cash
discount, coupon price, gift hamper, commission, cash reduction etc.
            The firm has been offering cash discount time to time, such as in the
occasion of Bijaya Dishami and Deepawali. It gave 10% discount offer to its
customers such as coupon price, scratch card and many more promotional tools,
offering free sample to the relatable and consumer. This has also significant impact
in sales volume of the firm. For applying these techniques the firm has bear the
following cost.

Table 4.3
Table of sales promotion expenditure in different year      
                                                                                                                            (In
Rs)
Fiscal year 2074/075 2075/076 2076/077 2077/078 2078/079
Sampling 7000 5200 2500 2200 1500
Commission 42000 51350 55000 51000 52000
Prizes 6000 13000 13500 15000 11000
Others 2500 6000 3000 3400 10500
Total expenditure 63500 75500 79000 76600 75000

Fig 4.3
Bar diagram of sales promotion's expenditure
            The above table and figure shows that the firm is expending part of its
revenue for sales promotions it is very essential to maximize the sales, it can be
clear from above bar diagram that the expenditure on the sales promotion of the firm
is fluctuating. It is because of the increase and decrease in the promotional activities
of the firm over the years.

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18
4.1. 4.4 Personal selling
            The task of convincing and persuading customers to buy products through
personal contacting or face to face talks is called personal selling. In other wards, the
task of having direct contact and talks with the customers and encouraging them,
assuring, giving confidence, etc to buy product is personal selling.
            During the filed work visit, it was found that the firm emphasized lot by
shattering its representative to Parasi, Chitwan, Taulihawa, Butwal, Bhairahawa etc.
Personal selling has remarkably significant effect in entire sales promotion of the
firm. Also there is a positive effect in increase of personal selling in sales volume.

Table No. 4.4

Table of expenditure on personal selling in different years.
                                                                                                                   (In Rs)
Fiscal year 2074/075 2075/076 2076/077 2077/078 2078/079
Expenditure 60000 64000 76000 70000 65000

Fig 4.4
Trend line of personal selling expenditure
            The above tale shows that the firm is expending optimum amount of rupees
for personal selling the personal selling expenditure for the fiscal year 2074/075 was
Rs 60000 and in next year 2075/076 the expenditure was Rs 64000. Similarly it
spends Rs 76000, Rs 70000 and Rs 6500 in year 2076/077, 2077/078 and 2078/079
respectively.

2.1.2.5 Other Miscellaneous Expenditures

            In spite of above mentioned expenses the firms also have to bear some other
direct and interest expenses such as telephone expenses, electricity and water
expenses, labor fees, transportation cost, repair and maintenance charges, tent fee
etc. The direct and indirect expenses of the firm are tabulated below:

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 Table No. 4.5
Table of miscellaneous expenditure in different years.
                                                                                                                      (In Rs.)
Fiscal year 2074/075 2075/076 2076/077 2077/078 2078/079
Miscellaneous 400000 474800 502500 501500 524700
Expenditure

Figure 4.5
Trend line of miscellaneous expenses
            Looking at the above table and its trend line it can be analyzed that the
expenditure is in increasing order form the fiscal year 2073/074 to fiscal year
2077/078 This is the result of the increasing sales volume of the firm over the year.

4.1.3 Relationship between sales and expenditures

            In this part of report, the relationship between expenditure and sales has bee
analyzed. For this purpose, correlation coefficient between sales and expenditure
has been calculated.
            The correlation is a measure of the relationship between two variables, its
sales have a relation with expenditure, and we analyzed the magnitude and type of
relation between them by the help of correlation.
           
4.1.4 Relationship between sales and profit
            The correlation coefficient is a mea sure of relative dispersion used in
comparing the risk and assets with different expected return. It is standardized
measure of risk per unit of
            Therefore, correlation between sales and profit is 0.98, which shows positive
relation between sales and profit.

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4.2 Major Findings: 
            Finding is an important part of the report writing and presentation. During the
time of field work study in the concerned firm it was found that The maximum sale of
the firm was Rs 2895000 in year 2076/2077 and minimum sales of Rs 2220000 in
year 2074/2075
 The promotional expenditure of the firm is increasing the firm has expend
maximum amount in year 2078/079 of Rs 689200 and minimum amount in
year 2074/075 of Rs 637000.
 The firm earned maximum profit of Rs. 2228400 in fiscal year 2076 and
minimum profit of Rs 1652700 in fiscal year 2069/070
 There is a positive relation between sales and expenditure.
 There is highly positive relation between sales and profit.

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 CHAPTER-V
DISCUSSION AND CONCLUSION
5.1 Discussions:
 The main aimed of this report is to study about the sales policy in corporate by the
firm. It was found that the firm applied various methods to increase its sales volume.
The various methods are advertisement public relation and publicity and personal
selling. Advertisement was done in various ways of media such as newspaper, local
FM radios, Hooding board etc.
            Promotional techniques like cash discount, coupon, cash prize, commission
ranked second in overall sales volume and profitability. In beginning period of
incorporation of these tools, sales volume jumped but it has decreased in fiscal year
2064/065. So, to increase sale number and profit volume, public relation, personal
selling etc. played remarkable role in scale promotion.
            The sales policy of the firm has been influenced by numerous factors among
them, market observation, pricing method and channel of distribution are prime so, to
formulate the effective and efficient sales policy, the firm has studied and research
form different level, situation and condition of the market.
                                                              
5.2 Conclusion and Implications:   This field work report, help to learned that each
and every business firms want to be top the market- by providing goods and services
of high quality to the customers to gain a maximum profit. With the help of good
technique and methods of sales policy, the firm is able make its good will in the
respected region the firm has been distributing its product to Rupandehi,
Nawalparasi, Palpa, Gulmi, Kapilvastu, and other nearest districts. The company is
running successfully, the sales volume of the firm is increasing yearly.
            Looking at the sales volume and profitability of the firm, it has sold Rs
2220000, Rs 2280000, Rs 2685000, Rs 2895000 and Rs 2610000 in year 2074/075,
2075/076, 2076/077, 2077/078 and 2078/079 respectively. And the profit of firm are
Rs 1683000, Rs 1052700, Rs 2007000, Rs 2228400 and Rs 1920800 in year
2074/075, 2075/076, 2076/077, 2077/078 and 2078/079  respectively.
            Thus, sales policy has remarkable effects in firm's positions.

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CONCLUSION
In order to write a fieldwork report, Purchase and selling activities topic has been
chosen because the activities are most important function of marketing. These
activities mainly refers to the exchange of goods worth money, where transfer of title
of goods from seller to the buyer takes place purchasing and selling are like two
sides of a coin, as one has no existence without the presence of another. These
activities are inter-related to each other and happened at a time. These activities
play a vital role for increasing profit of these activities performs success of any firm
by increasing profit of these activities effectively & efficiently.
In this report writing, various data and information are used as main raw material.
Hence most data and information are collected from various sources and presented
and analyzed on table and figures. This report writing is concerned with Chetana
Stationary, which is small firm. It's purchasing and selling activities are gradually
increasing year after CS mostly purchased and sold item is calculations. Trend line
analysis shows that trend sales and purchase in fiscal year 2060/61.The
interrelationship between purchases determined with the help of Karl Pearson's
correlation coefficient method and is positive relation among them.

            During the field work study some weak aspects of the firm regard to sales
policy have been marked. It would be significant it the firm follows the below
recommendation.
 In regard of raw material, the firm depends in foreign country. The raw
material dependency should be shifted to home land form foreign country.
 The firm in selling its product mostly in Lumbini zone as well as western
regions. So, the firm is suggested to consider other region too.
 The production and distribution system should be sound and effective
                                                                       

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 REFERENCES

Agrawal, G.R. (2004), Fundamental of Marketing, M.K. Publisher and Distributions.

Koirala, K.D. (2001), Fundamental of marketing decision. Kathmandu: M.K.
Distributions.
Panta, P.R. (2004), A Field work Assignment and Report Writing. Kathmandu:         
Buddha Publication.
    Agrawal, Govinda, Ram (2064), "Fundamentals of marketing" N.K Publishers    
and Distributors, Kathmandu.
Agrawal, Govinda Ram (2065), "Project Management in Nepal" MK Publisher and
Distributors, Kathmandu.
Kotler, Philip (2000), "Marketing Management"  Pearson Education, New Delhi.
K.C. Fatta B. (2001), "Fundamental Principle of Marketing" Sukunda Book   Bhawan,
Kathmandu.
Koirala K.D. (2003), "Fundamentals of Marketing Decisions" MK Publisher and     
Distributors, Kathmandu

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 APPENDICES

Appendix- I
1)      Calculation of sales in Rupees
Fiscal Year Volume of sales (carton) Price per (carton) Sales in Rs
2074/075 14900 150 2220000
2075/076 16200 150 2280000
2076/077 18900 150 2685000
2077/078 19630 150 2895000
2078/2079 18400 150 2610000

2) Calculation of total expenditure

Total expenditure= Advertisement + sales promotion + personal selling +
miscellaneous expenses
For 2068/069
            Total expenditure = RS (13500+63500+60000+400000)
                                    = Rs 637000
For 2069/070
            Total expenditure = Rs (13000+175500+64000+474800)
                                    = Rs 537000
For 2070/071
            Total expenditure = Rs (20500+79000+76000+502500)
                                    = Rs 678000
For 2071/072

            Total expenditure= Rs (18500+76600+70000+501500)

                                    = Rs 666600
For 2072/073
            Total expenditure = Rs (24500+75000+65000+524700)
                                    = Rs 689200

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3) Calculation of annual profit (loss)
            Profit = sales – expenditure
For 2074/075
            Profit = Rs (2220000-537000)
                        = Rs 1683000
For 2075/076
            Profit = Rs (2280000-627300)
                        = Rs 1052700
Fro 2076/077
            Profit = Rs (2685000-378000)
                        = Rs 2007000
For 2077/078
            Profit = Rs (2895000-666600)
                        = Rs 2228400
For 2078/079
            Profit = Rs (2610000-689200)
                        = Rs 1920800

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