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8/4/2019 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 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.