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Everest Cera Tiles-bba-mba Project Report

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An Industrial Training Report on EVEREST CERA TILES PVT. LTD. INDEX No. PARTICULAR PAGE No. 1 GENERAL INFORMATION 2 PRODUCTION CEPARTMENT 3 PERSONNEL DEPARTMENT 4 FINANCE DEPARTMENT 5 MARKETING DEPARTMENT 6 SWOT ANALYSIS 7 FUTURE PLAN 8 CONCLUSION 9 BIBLIOGRAPHY
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An

Industrial Training Report

on

EVEREST CERA TILES PVT. LTD.

INDEX

No. PARTICULAR PAGE No.1 GENERAL INFORMATION2 PRODUCTION CEPARTMENT3 PERSONNEL DEPARTMENT4 FINANCE DEPARTMENT5 MARKETING DEPARTMENT6 SWOT ANALYSIS7 FUTURE PLAN

8 CONCLUSION9 BIBLIOGRAPHY

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GENERAL INFORMATION

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INDEX

No

.

PARTICULAR PAGE

No.1. INTRODUCTION2. PROFIL3. HISTORY4. LOCATION5. ORGANISATION CHART

6. OBJECTIVES7. SIZE OF THE UNIT8. PROGRESS RATE9. SOCIAL RESPONSIBILITY

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INTRODUCTION

EVEREST CERA TILES PVT. LTD. Is one of the best

ceramic among others. The main aim of EVEREST CERA

 TILES PVT. LTD. Is that manufacture the wall tiles & sale it

without any sales promotion. They prepared a catalogue

with the help of designer which help the builders or

individual user for selection of tiles for particular area or as

per the need.

 The product of EVEREST CERA TILES PVT. LTD. Is

industrial as well as consumer product means it uses by

both architects to prepare house or by individual user.

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2 PROFILE

Name of the Firm : EVEREST CERA TILES PVT.

LTD.

: 8 – A, National Highway, opp.

Vishaldeep Mill,

Lalpur,

MORBI. Registration Office : Guest House

Road;

 Jay Complex

MORBI.

Year of Establishment : 1995

Auditors : RAJAN RAIYANI.BOD.

Mr.KETAN BHUVA.

Mr.SURESH SINOGIYA.

Mr. M. R. PATEL.

Size of Organization : Medium scale

Brand Name : EVEREST

Owner : Mr.KETAN BHUVA.

 Total Turnover : 5 crores

Form of Organization : Private limited

Company

Working Time : 1st shift – 08:00am to 04:00 pm

2nd shift – 04:00pm to

12:00 pm

3rd shift – 12:00pm to

08:-00am

Weekly off : Tuesday

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3. HISTORY  

EVEREST CERA TILES PVT. LTD was established

in the 1995. the firm choused only glazed tiles because in

wall tiles there is no substitute products like marble or

granite.

 The managing director is KETAN BHUVA. He is

managing the company or looking all activities from last 11

years. Every year the profit of the company increasing

than last year. So the EVEREST CERA TILES PVT. LTD. is

being running very successfully.

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4. LOCATION

Location is a particular area where business unit is located.

It is directly affected to business. If the proper location is

selected, them there will be decline in various cost. So

profit will increase.

For the selection of location EVEREST CERA TILES PVT.

LTD. takes many things in consideration. After that the unit

has selected MORBI as a location because it is located on

National highway. Here, it is the business market. From

here, the transportation of product would be easier. It

covers the area about 50,000 sq. feet.

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5. ORGANISATION CHART

It is also as organization structure. Organization chart

shows the relation of various functions in the company.

 Through it company is running very effectively.

EVEREST CERA TILES PVT. LTD has it’s organization

structure which is as follows.

MANAGUNG DIRECTOR

1. PRODUCTION SUPER VISOR

WORKER

2. MARKETING ASSISTANT

B. WORKER

3. QUALITY CONTROL EXPERTS

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OBJECTIVE

Every org. has goal or objectives. Main objective of 

org. is to earn or maximize profit. Now – a – days org. has

also the objective of satisfying their consumer by serving

their demand, worker & others. If the consumers are

satisfied with product, then the firm will earn profit.

 The main objective of EVEREST CERA TILES PVT LTD

is to earn profit. The aim of the firm is to ran the

organization effectively & efficiently in the competitive

world.

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SIZE OF UNIT

  The size of the unit can be divided in there

categories.

Large scale industry

Medium scale industry

Small scale industry

 The EVEREST CERA TILES PVT LTD is medium scale

industry. Medium scale industry means the company which

have the more than 1 crore investment. Initial investment

of EVEREST CERA TILES PVT LTD is more than 2 crores.

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PROGRESS RATE

EVEREST CERA TILES PVT LTD shows positive

progress rate i.e. an increasing trend. The profit of the firm

is increasing year by year. So. The growth of firm will

increase. The growth rate of 18.5 % growth rate shows

that the unit is financially secured. The firm has better

future.

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SOCIAL RESPONSIBILITY 

A business is the child of society. It is developed in

society or with help of society. So it is business’s

responsibility to serve the society or protect the measures

of society.

EVEREST CERA TILES PVT LTD is also doing social

service. It serves the society. It takes a good care of 

consumer from the last 10 years. It also gives

approximately Rs. 2 lacs for charity from the profit every

year.

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PRODUCTION DEPARTMENT

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Index

No

.

PARTICULAR PAGE

No.IntroductionORGANISATION CHARTRAW MATERIALSSOURCES OF RAW MATERIALPRODUCTSPRODUCTION PROCESSSTORING FACILITY

MACHINES & EQUIMENTSPOLLUTION CONTROLSUPPLIERS DETAILQUALITY POLICY

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1. INTRODUCTION

Product department generally deals with production

or manufacturing of goods. It is the active of transforming

material into finished goods as required by consumer.

Production means creation of utilities or covers all

activities of procurement, allocation, utilization of 

resources such as labors, energy, material, machines etc.

EVEREST CERA TILES PVT LTD given special attention

to production department because it produces glaze tiles.

Strict control on the material is to be given to that

production of product. Because the price of glaze tiles

is very high.

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2. ORGANISATION STRUCTURE

 

MANAGING 

DIRECTOR 

PRODUCTION 

SUPERVISOR 

SLIP

SUPERVISOR 

PRESS

SUPERVISOR KLIN OPERATOR 

FINAL SORTING

SUPERVISOR 

CLAZE PREPARTIO

SUP.

CLAZE LINE

SUPER..

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3. RAW MATERIAL

It is true that quality of final product depends on the

quality of raw materials which is used by EVEREST

CERAMIC are as under.

1. GLAZE RAW MATERIAL

Frit (ceramic glaze mixture)

Superior quality china

Ceramic pigments (colors)

2. FRING RAW MATERIAL

LPG

Producer gas

3. BISCUIT RAW MATERIAL

Kutch china clay

Dolomitr powder

 Tale powder

Wallastonite powder

Walken

4. PAKING RAW MATERIAL

Corrugated box

BOPP tape roll

Box strapping tape

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SOURCES OF RAW MATERIAL

EVEREST CERA TILES PVT LTD requires the different

types of clays for the production process. So it gets the

raw material from the different states which are as

under.

• RAJSTHAN

• UTTAR PRADESH

KERELA• PANJAB

• WEST BENGAL

•  TAMIL NADU

• MAHARASHTRA

Packing raw materials they get from the

AJANTA PLASTICS (MORBI)

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PRODUCTS

Product is the basic tool of marketing mix. Product is a

bundle of utilities accompanied by various product &

services features that satisfy customer need at a given

cost. Product can be of two types.

INDUSTRIAL PRODUCT

CONSUMER PRODUCT

EVEREST CERA TILE PVT LTD produces only glaze tiles.

But in this product there are verify of sizes & colors.

Some sizes are as follows.

200mm x 150mm (8 x 6) inch

200mm x 300mm (8 x 12) inch

150mm x 150mm (6 x 6) inch

300mm x 100mm (12 x 4) inch

 The colors which are used in product are Write, Black,

Red, Blue, Pink, Grey, Yellow, Orange, Magenta, Green

etc.

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6. PRODUCTION PROCESS

The production of EVEREST CERA TILES PVT LTD is as

below.

RAW MATERIALS

GRANUALISATION & DRYING

SHAPING & DRYING

CHECKING

GLAZING

FIRING

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1. RAW MATERIALS

At first they had prepared the raw material by them

selves by adding different days, mixed in blunder then

transfer it into stirrer them transfer to the press. After

that it is transfer into filter press, it is called disc-

indecreated. Them, it is converted into round biscuit

which is called slip. But now they are not prepared it,

take the ready slip.

2. GRANUALISATION & DRYING

Slip has 33% water which we have to

remove through spray driers in form of the counter

interaction of air. Them slip formulates granules. The

granualies are will store for some time after then it will be

sent in pressuring.

3. SHAPING

After granualisation, granuales will be pressed

by hydrolic pressure. Maximum pressure is 1200 MTS.

After pressing, tiles will be dried by sending in dryer. Here,

1st firing is done at 1100º C for 48 hours.

4. CHECKING

 The main aim of checking is to remove cracks if 

any through blue ink in the tiles before glaging.

5. GLAGING

 Tiles will be sent for glaze to glazing line. After the

glazing the tiles then printing is done by screen printing or

roller printing machine.

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FIRING

 Tiles will be sent for firing process into kiln. This is the

second firing which is given for 24 hours at 1050 C. this

firing will bring shining on glaze which is on tiles. The firing

is done by gas which is taken from wood coal, char coal or

white coal.

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SORTING & PACKING

 This is the final stage of ceramic process. It involves the

sorting of tiles as per the quality of tiles. Then, it will be

packed into boxes.

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7. STORING FACILITY 

 The finished product requires the storage facility to protect

it from the deterioration. Every company has to store

finished goods until sold. It serves as the link between

production & consumption. The company should select the

warehouse near from the production department.

  The EVEREST CERA TILES PVT LTD have the special

warehouse in which they store their raw material or

finished stocks are stored in storage room. It has the

warehouse within the production area so to move the

products become easy.

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8. MACHINARY 

Not only raw material but also modern machinery is

required for production greater, better & cheaper is the

aim of all organization.

EVEREST CERA TILES PVT LTD is imported the machines

from the foreign i.e. Germany. The company used following

machinery for production.

• Biscuit kiln

• Slip storage tank 

• Fitter press

Hydrolic press• Dry kiln

• Glaze line

• Spray dryer

• Glaze storage tank 

• Screen printing machine

• Box striping machine

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9. POLLUTION CONTROL

It is our responsibility to protect or to serve our

environment. Every company has to undertake some

actions to minimize or to reduce pollution.

 The EVEREST CERA TILES PVT LTD also undertakes the

activities to control the pollution. It tries to recycling the

water. It also tries to minimize the wastage of gas. They

also kept some workers to collect dust.

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10.SUPPLIER DETEILS

Some suppliers of EVEREST CERA TILES PVT LTD are as

follows.

OPERATING

1. BHAVANI MINERALS - PATAN

2. K. G. MINES & MINERALS- BIKANER

(RAJSTHAN)

3. PADEY MINERALS - UDAYPUR

4. MAY MINERALS & CHEMICALS - UDAYPUR

5. WOLKEN INDIA LTD - RAJSTHAN

1. GLAZE RAW MATIREAL

SHAFFRON GLASS MARKETING

UNIQUE CERA – COAT

BRIGTH CERAMICS

AMPRAPALI & CO - AHMEDABAD

2. CERAMIC PIGMENTS

AMRUT CERA – COAT - MORBI

MINERALS INDIA LTD - THANE

3. BOX

PARTH PACKAGING - DHUVA

PURUSHRTH PACKAGING - DHUVA

DOLLOR PACKAGING - G.I.D.C. MORBI

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11. QUALITY CONTROL

EVEREST CERA TILES PVT LTD is done European

standards EN - 159, Group – B 111 bill & Indian standards

IS : 13753 - 1993.

 They differentiate the products through it’s quality.

 They divided the products as follows.

1. A CATEGORY STANDARD

2. B CATEGORY COMMERCIAL

3. C CATEGORY STAR

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PERSONNNEL DEPART MENT

INDEX

No. PARTICULAR PAGE No.1. Introduction2. RECRUITMENT & SELECTION3. TRAINNING & DEVELOPMENT4. WAGES & SALARIES SYSTEM5. PROMOTION & TRANSFER6. EMPLOYEE’S BENEFITS

7. TIME KEEPING SYSTEM8. PERFORMANCE APPRAISAL9. HOLIDAYS10. DETAILS OF WORKERS.

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INTRODUCTION

Personnel department is the heart of the any

business. It is the chain which connects the top executive

level or lower level.

Human resource managing the human remorse

requires skill, ability & firmness to handle the human

resource.

It is not possible for any organization to get success

without man power planning. If it is neglected then it is

difficult for the company to achieve it’s objectives.

 Thus, “ Employees are said to be the true assets of 

organization.”

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TRAINNING & DEVELOPMENT

 Training plays active role in increasing the efficiency

of employee in an org. training is the process of learning

sequence of programme behavior, application of guide

the behavior & improve the performance on the current

 job or prepare them for an intended job.

In the EVEREST CERA TILES PVT LTD they provide the

off the job training to the employees whenever need.

Development is related process which covers not

only those activities which improve job performance but

also those which bring about growth of personality, helps

individuals in progress towards maturity & actualization

of their potential capacities. So they become not only

good employees but better individuals.

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WAGES & SALARIES SYSTEM

Wages & salaries are the motivators to employees to

work efficiently or effectively. Any employee working in

the org. Expects good return from company

remuneration is the compensation to an employee in

return for their effective contributive in the org.

Wages are daily or monthly provided. The EVERESTCERA TILES PVT LTD pays the remuneration to the

unskilled employee daily Rs. 70 minimum. It pays skilled

worker Rs. 5000 to 9000 according to their position in

company.

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PROMOTION & TRANSFER

Promotion may be defined as an upward

advertisement od an employee in org. to another job

which provides better pay, authority, better working

environment, more facilities.

In the EVEREST CERA TILES PVT LTD gives the

promotion to the workers on the performance base not on

seniority base.

In the EVEREST CERA TILES PVT LTD has many

shifts. So transfer in the shift common. Sometimes the

employee request for the transfer in shift.

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EMPLOYEE’S BENEFITS

By providing the benefits, employees work at best.

  Their morale will high, this makes them enthusiastic

about the accomplishment of job. The EVEREST CERA

  TILES PVT LTD provides the following benefits to

employees.

1. GOOD WORKING CONDITIONS

  The workers are providing good working facility. The

workers have not any kind of pressure. They work with

harmony they are also providing gloves or goals for safety

while working on machines.

2. MEDICAL FACILITY

When any employee is injured during working, company

provide medical facility to them.

3. LOANS

 The company provides the loan facility to it’s employees

for short term for that personal use.

4. PROVIDENT FUND

EVEREST CERAMIC does not provide provident facility. But

the when worker needs more money the company provide

extra compensation.

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BONUS – GIFTS

 The company give bonus or the gifts to workers in one

time of year at the time of Divali.

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TIME KEEPING SYSTEM

In the EVEREST CERA TILES PVT LTD the process of 

product is continuous 24 hours. The company has divided

the working time in three shifts.

1st shift 08:00 AM to 04:00 PM

2nd shift 04:00PM to 12 PM

3rd shift 12:00PM to 08 AM

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PERFORMANCE APPRAISALS

Standards are compaired with employee’s actual

performance. Ranking is given to the performance of an

employee which is called as performance appraisals. It

is the process of measuring & evaluating an employee’s

 job.

EVEREST CERA TILES PVT LTD appraises theiremployee by appreciating their work or by giving the

gifts. So, they complete their task effectively at a given

time.

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HOLIDAYS

S10. DETAILS OF WORKERS.

Human resource is very important for any

organization. Earlier the personnel was considered as a

factor of production but k now it is through whom we

achieve our organizational targets. Working are of three

types.

SKILLED LABOUR

SEMI SKILLED LABOUR

UNSKILLED LABOUR

1. SKILLED LABOUR

According to this company the labour who know how to

run machine very effectively are skilled labour. The

company has so skilled workers.

2. SEMI SKILLED LABOUR

The workers who have not the knowledge of running

machine they work ordinarily carring goods from one to

another place are called unskilled workers. The company

has 60 unskilled human resource.

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MARKETING DEPARTMENT

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TABLE OF CONDUCT

1. INTRODUCTION

2. ORGANISATION STRUCTURE

3. PRICING POLICY 

4. SALES PROMOTION

5. DISTRIBUTION

6. PRICE LIST

7. COMPITITOR

8. ADVERTISEMENT

9. DETAILS

10. MARKETING RESEACH

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1. INTRODUCTION

“Marketing is a social & managerial process by which

individuals & groups obtail what they need & want through

creating, offering and exchanging products and services

of value with other.”

Marketing is a dynamic activity mark. Marketing

involve working with workers to actualize potential

exchange for the purpose of satisfying human needs &

wants. Marketing is a link between firm & consumers.

Marketing plays a major role in any individual org, socio

economic system & in global economy, significant

personally.

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  ORGANISATION

STRUCTURE

Marketing department serve as a communicating link

between consumer demand, requirements or company’s

product, price, schemes etc.

EVEREST CERA TILES PVT LTD does market research

regularly. It tries to find new customers. In this ownerhimself the marketing manager.

MANAGING DIRECTOR

SALES REPRESENTATIVE

DISPATCH ASSITANTS

MANAGER

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SALES PROMOTION

Sales promotion is an important tool in market in

order to facilitate smooth working of marketing efforts:

today sales promotion is basic necessity for marketing.

 The EVEREST CERA TILES PVT LTD are taken following

sets to promote their sales.

1. DISCOUNT

 The firm gives cash discount if the consumer wants to

purchase goods in cash.

2. TIMELY DELIVERY 

 The company also dispatch ordered goods always on

the time without any delay.

3. CREDIT SALES

 The company provides consumer credit sales. They

allow the period of credit maximum 45 days.

4. INNOVATION

  The company brings innovation in it’s designs or

colors for their product after every 15 day.

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DISTRIBUTION

Distribution means various activities that a firm

undertakes to make the product available to consumers.

Distribution is the key component of marketing. It is very

important for the company because without it company

can not sale it’s product. There are various channel of 

distribution.

1. MANUFACTURER - CONSUMER

2. MANUFACTURER - RETAILER - CONSUMER

3. MANUFACTURER - AGENTS - WHOLE SELLER –

RETAILER CONSUMER

4. MANUFACTURER - WHOLE SELLER – RETAILER

- ONSUMER

EVEREST CERA TILES PVT LTD sell their product

directly to consumer through agents. They have not long

distribution channel.

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PRICE LIST

 The price is the critical marketing tool. The price

list of EVEREST CERA TILES PVT LTD is as follows. Price of 

the product is fixed according to it’s quality it is divided in

three categories.

CATEGORY MRP EXISE DUTY OTHER

COST

SALES

TAXStandard 100 8 % 2 % 4 %Commercia

l

90 8 % 2 % 4 %

Star 60 8 % 2 % 4 %

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COMPITITOR

Now a days in each & every business there is

competition. Monopoly exists in some areas. Each firm has

to face the competition in market. To stay in a mkt. the

firm has to provide good services to the consumers to

satisfy them.

As it is tiles company in MORBI, the EVEREST CERA

PVT LTD have many competitors. Over all it has more than

80 competitors. The main competitors are as follows.

1. AKASH CERAMIC

2. KAVERI CERAMIC

3. SUN – LIGHT CERAMIC

4. HEM CERAMIC

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EXPORT DETAILS

When local products are sold in the foreign market

is called export. Export involves risk, cheat, damage of 

goods many problems or we get maximum benefit through

export the goods.

EVEREST CERA TILES PVT LTD export their goods in

Nepal & Sri Lanka.

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MARKETING RESEACH

Marketing research is a systematic way of 

collecting information, analyzing it & delivering some

conclusion which will help the company to know about

consumers requirement & their by it help the company to

satisfy it’s customers.

EVEREST CERA TILES PVT LTD have it’s own

marketing research department. They collect the

information about market from their salesman, dealers or

through consumer feedback.

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FINANCE DEPARTMENT

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E. FINANCE DEPARTMENT

TABLE OF CONDUCT

1 INTRODUCTION

2 ORGANISATION STRUCTURE

3 SORCES OF FINANCE

4 FINANCIAL PLANNING

5 CAPITAL BUDGETING6 MANAGEMENT OF FIXED ASSETS

7 MANAGEMENT OF CURRENT ASSETS

8 LEVERAGE ANALYSIS

9 RATIO ANALYSIS

10 BALANCE SHEET

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INTRODUCTION

Financial management is the procurement of funds

& their effective utilization in business. It covers financial

planning, forecasting of cash receives rising of funds, use

& allocation of funds & financial control.

Money is a life blood of modern business. Finance

may be said to be the circulatory system of economic body

money occupies a key position in the capitalistic

economics of modern age. Financial function is concerned

with everything takes place in the conduct of business.

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ORGANISATION STRUCTURE

As we know finance plays very significant role in

success or failure of any business. Financial management

involve planning, organizing, directing or controlling funds

to minimize cost of capital or maximizing return on

investment.

EVEREST CERA TILES PVT LTD have finance or

account department jointly.

FINANCE MANAGEMENT

ACCOUNTANT

COMPUTER OPERATOR

AUDITOR

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SOURCES OF FINANCE

 There are two types of sources of finance which are

as follows.

1. Capital budgeting ( long term capital.)

2. working capital management ( short term

capital)

SOURCES OF

FUNDS

31/3/05 31/3/06

Paid up capital 24,00,000 24,00,000Share application 0000-00 0000-00Money

Reserve & surplus 0000-00 0000-00Secured loan 10,92,757 11,00,000Unsecured loan 2,12,834 2,12,000Capital expenditure 0000-00 0000-00TOTAL 37,05,591 37,12,000

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FINANCE PLANNING

In any field of business, planning is a primary

function of the management. Planning is the pre-

determined course of action. Planning involves what to do,

how to do, whom to do business, financial management

has to make the plan for the capital investment & also for

working capital of business.

EVEREST CERA TILES PVT LTD does effective

financial planning. The firm is planning for short term or

long term finance.

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CAPITAL BUDGETING

Capital budgeting consist of planning & budgeting

of available capital for the purpose of maximizing the long

term profitability of the firm.

Capital budgeting determines the future destiny of 

firm. Capital budgeting can be managed the risk or cost.

EVEREST CERA PVT LTD has a capital budgeting

system. They pre-planned capital to invest in fixed assets

or current assets. As the fixed budget is to be kept for

fixed assets.

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Mgt OF FIXED ASSETS

A firm requires real assets to carry on its business.

Real assets can be tangible or intangible. Plant, machinery,

building, furniture are tangible assets; while patent,

copyright are intangible real.

EVEREST CERA TILES PVT LTD manage their assets

very well. They give depreciation on their assets as follows.

FIXED ASSETS RATE OF DEPRICIATION1

.

FACTORY & BUILDING 10%

2

.

MACHINERY 25%

3

.

KILN 25%

4

.

ELECTRIC FITTING 15%

5

.

DEAD STOCK 15%

Current value of fixed assets as follows.

FIXED ASSETS 31-3-05 31-3-06Factory-Land-BuildingMachineryKilnElectric fitting

Dead stock 

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Mgt OF CURRENT ASSETS.

Current assets are those assets which are

converted in cash after some period. Current assets like

raw material, finish goods, cash etc. working capital

requires running the activity of firm very smoothly.

WORKING CAPITAL = working assets – working

liability

 The EVEREST CERA TILES PVT LTD manages its

working capital very effectively. The cycle of raw-material

to cash run very smoothly. There is no blockage of capital.

 

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LEVERAGE

Fixed charge sources & fixed charges assets used

by company is called leverage analysis.

Leverage is a very important dimension of financial

manager which is concerned with analyzing degree of 

leverage associated with decision making of finance

namely investment decision & financing decision. Leverage

will tell us how much degree of risk both decision will carry

how to take such decisions so that risk can be minimized.

 The leverages are classified into three categories.

OPERATING LEVERAGE

FINANCING LEVERAGE

COMBINED LEVERAGE

1. OPERATING LEVERAGE

Operation leverage may be defind as firm’s ability

to use fixed operation cost to magnify effect of difference

in sales on earning before interest & tax.

Operation leverage results from existing fixed

operating expense in firm’s income stream.

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It can be calculated as follows.

Operation leverage = contribution / EBIT.

EVEREST CERA TILES PVT LTD

Particulars Amt(’04) Amt(’05)Sales

-

Variable cost

-Fixed cost

9540962

1209855

8331407120347

11380191

1744410

9635781120347

EBIT 8210760 9515434

Operation leverage 31/3/04 = 8331107 / 8210760

= 1.01

Operation leverage ’05 = 9635781 / 9515434

= 1.01

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RATIO ANALTSIS

Ratio is the relationship between related items in

the financial statement.

Some ratios are calculated by EVEREST CERA TILES

PVT LTD these are as follows.

GROSS PROFIT RATIO

It is the ratio express the relationship between

gross profit & net sales. This ratio should be high

Gross Profit Ratio = G.P. / sale x 100

= 2059028 / 11380191 x 100

= 18.09%

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FUTURE PLANS

 

Every company has some plan for future. The firm

wants to establish branch to satisfy it’s customer. They

want to expand their business or also wishes to export

their goods in foreign countries.

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CONCLUSION

According to the various inform action received from

organization. I am say that the management of the firm is

very effective. The firm making progress from last some

years. Event the firm has to face many competitors in

MORBI itself it earns sufficient profit.

I am very grateful to visit the company like EVEREST

CERE TILES PVT LTD.

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BIBLOGRAPHY 

I have studies following reference books during the

reparation of project.

Marketing Management. - Philip Kotler.

Financial Management - Khan & Jain.

Personnel management - C. B.

Memoriya.


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