S Sssssss

An Internship Report
on
The Business Activities of
Meghna Petroleum Limited
An Internship Report
on
The Business Activities of Meghna Petroleum Limited
Submitted to :
Assistant Professor,
Mr Md Ba!lur Rahman
Department of Business Administrations
Southern University Bangladesh
Halishahar Campus
Chittagong.
Prepared b":#
Md $ahangir Alam
ID o! """#A"#$"
%rogramme#&'BA # ($)$
Department of Business Administrations
Southern University Bangladesh
Halishahar Campus*
Chittagong
+U&* ($))
Date! $)#$,#($))
Mr Ba!lul Rahman
-ecturer* Business Administration
Southern University*
Halishahar Campus*
Chittagong.
Sub : Submission of Internship report titled %The Business Activities of
Meghna Petroleum Limited&
Dear Sir*
.ith the respect* I state the fact for your /ind consideration that* I have to perform ( month
internship program due to &'BA course outline to ac0uire practical /no1ledge a2out the present
trend of '%-.
3ou 1ill 2e interested to note that '%- is a su2sidiary of Bangladesh %etroleum corporation 1hich
mar/eting the %etroleum 4il and -u2ricants. I try to focus the pro2lems* prospects and
performances of my company in this report* 1ith my all efforts.
'ay* I therefore* pray and hope that you 1ould /indly accept my Internship report errors and
omission should 2e considered and o2lige there2y.
Sincerely yours
Md $ahangir Alam
Ac'no(ledgement
To1ard completion of my &5ecutive 'aster of Business Administration 6&'BA7 8inal &5amination. In
order to present the Internship Report to the Instructor of our department I proceeded to the 'eghna
%etroleum -imited 1ith the recommendation letter from the department. 9radually I o2tained the
permission from the authority and started the Internship program 1ith* 'eghna %etroleum -imited*
Agra2ad* Head 4ffice* Chittagong from )
st
April* ($)).
I 1ould li/e to offer a special than/s to Assistant %rofessor 'r. Ba:lur Rahman* Business Administration*
Southern University* Bangladesh* Halishahar Campus* Chittagong.
During my internship program I attended the office regularly in the office time in order to collect data and
to o2serve the every day operating system of the 'eghna %etroleum -imited.
It 2eings a part of academic study 1ith practical implication. This study has 2een initiated to e5plore the
9eneral activities* Account* &R-* finance* audit* HR' activities of 'eghna %etroleum -imited.
I have completed )
st
April to ;)
st
'ay of my Internship program 1ith 'eghna %etroleum -imited. During
my internship program* I tried to learn as much as possi2le.
In this regard* I 1ould li/e than/ my 'anaging Director* 'r. 'd. A2ul <hair* D9' 64peration7* 'r. 'd.
Alim Uddin* D9' 6&R7 'r. 'd. 'asudur Rahman* D9' 68inance7 'r. 'd. <amrul Hossain* A9'
68inance7 'r. <a:i 'ono1ar Dilder* A9' 6&R7 'r. 'd. A/ther Hossain.
At last numerous than/s to almighty Allah for pouring his 2lessing in every moment.
Than/s
Mr $ahangir Alam
)*ecutive Summar"
'eghna %etroleum is a su2sidiary of Bangladesh %etroleum Corporation 6B%C7* had 2een serving the
nation for the last four decades through mar/eting of petroleum product. The aim of the company is to earn
profit through consumer satisfaction = to deliver the product at the right time* at the right place = right
0uantity. '%- do not produce my product they receive the product from &R- as per share. 'eghna
%etroleum -imited has sales activities in 1hole country divided in > regions. These are 6)7 Chittagong
region 6(7 Dha/a region 6;7 Bogra Region and 6>7 <hulna region.
The price of the Bul/ product are set 2y the government* they receive a margin for it. They offer three
incentive program in a year to increase the sales. They transport their product through river* rail1ay* road.
They do 2usiness through dealer* agent* and customer. They sells in cash* They also credit sales army*
navy* defence* %DB* Bangladesh Rail1ay. They sells the product through pay n slip* DD* In '%- there are
( 1or/er union organi:ations for collective 2argaining 1ith management for different aspect for the 2enefit
of the 1or/ers* namely# 'eghna %etroleum Sramic <armachari Union* Registration o#B#)">; = 'eghna
%etroleum Sramic Union* Registration o#B# )?;;.
During ($$@#($)$* companyAs net sales of all /inds of %etroleum %roducts 6including -u2ricating 4ils7
1ere )).@, -ac 'etric Tons of sales value of T/. ,>,;?,.;B lac. 'ar/et share participation of '%- 1as
;B.(; in 8uel* -%9 = Bitumen and >".)$ 6"B(; 'T7 in -u2ricants 6among the three oil mar/eting
companies7. During the year the countries overall petroleum product has 2een increased 2y ;.B$ -uc
'.Tons.
A Subsidiary of Bangladesh Petroleum Corporation
Meghna At A Glance Meghna At A Glance
Meghna Petroleum Limited (MPL), a subsidiary of Bangladesh Petroleum Corporation (BPC) engaged in
storage, distribution and marketing of petroleum products across the national terrains of Bangladesh.
MPL was registered as a priate limited company on !"th #ecember, $%"" under the company&s 'ct $%$(
('mended $%%)). *he Company took oer all the physical possession of the fi+ed assets of the erstwhile
Meghna Petroleum Marketing Company Limited (MPMCL) and Padma Petroleum Limited (PPL) on March ($,
$%", - started its business operations since then. MPMCL inherited from the world wide reputed oil company
.sso .astern /nc., 01' which on the other hand is the successor of 1tandard 2acuum 3il Co. Ltd. 3f 'merica.
.sso .astern /nc. started its business operation in $%45 in Bangladesh. *he 6oernment ac7uired .sso
.astern /nc. in $%"4 through .sso 'c7uisition 3rdinance and the company was renamed as MPMCL. *he other
company Padma Petroleum Ltd. was the successor of #awood Petroleum Ltd. which was established in $%5,.
*he 6oernment by Presidential 3rder 8o. $5 took oer the ownership of the company in $%"!. 'fter
formation of BPC in the year $%"5, the assets and liability of the company were transferred and handed oer
to Bangladesh Petroleum Corporation (BPC) as per BPC ordinance on L9992///. 1ince then Meghna Petroleum
Limited has been functioning as a subsidiary of BPC. 's per decision taken by the 6oernment and BPC the
company was conerted into a Public Limited Company on !%th May, !::".
*he Company was enlisted with #haka 1tock .+change Limited (#1.) and Chittagong 1tock .+change Limited
(C1.) on $)th 8oember !::" and !nd #ecember !::" respectiely with a iew of off;load of (:< i.e. $.!:
Crore shares under direct listing procedure. 3n $)th =anuary, !::, the shares of the company were off;
loaded in the two Capital Market.
/t operates from its head7uarter at Chittagong through its ) (>our) ?egional offices located at Chittagong,
#haka, @hulna and Bogra. /t has a strong and wide MarketingAlogistic network, which supports the company
to cater more than (4< of the countryBs demand of P3L product timely and efficiently from Chittagong to the
remotest locations of the country.
*he products marketed are C3BC, M1, 1@3, C1#, =B3, C1>3, LP6, Bitumen, Lubricating oil (BP Brand),
6reases and Battery Dater . 1ince, $%,4 MPL is marketing the world class BP Brand Lubricants in Bangladesh
under a licensing agreement with British Petroleum (BP) Plc. ' wide range of automotie and industrial grade
of imported and locally blended lubricants are aailable at the company&s eery storage points and
distribution outlets. MPL is also the EConsignee 1tockistF of BP Marine Lubricants, ensuring timely supplies of
all grades of marine Lubricants to BP nominated essels.
*he company has a social commitment and as such ensures product aailability at eery nook and corner of
the country through its nationwide distribution outlets at goernment regulated price.
*he annual turnoer of the company is *k. 5)5(% million, gross profits oer *k. ""( million and profit after
ta+ oer *k. )5) million during the financial year !::%;$:.
't present there is a Board of #irectors comprising of % members to run the Company. *he oerall actiities
of the Company are performed with the approal of the Board of #irectors
#ate of /ncorporation G !"th #ecember, $%""
Corporate Cead Huarter G 4,;4%, 'grabad CA', Chittagong;)$::, Bangladesh.
?esident 3ffice G Meghna Bhaban, $($, MotiIheel CA', #haka, Bangladesh.
Main /nstallation G 6uptakhal, Patenga, Chittagong, Bangladesh.
8umber of #epots G $5 (% reerine #epots - " ?ailway heads #epots).
Marketing 8etworks G >illing 1tations ; 4:: 8os.
'gency Points ; $::! 8os.
Packed Point #ealers ; $)! 8os.
LP6 #ealers ; "%: 8os.
Business line G Procuring, 1toring, #istribution and Marketing of Petroleum Products,
Lubricants, Bitumen, LP6 - Battery Dater.
Company 1tatus G Public Limited Company
'uthoriJed Capital G *aka )::: Million
Paid;0p;Capital G *aka )5! Million ('s per ($
st
'6M held on !5 =une, !:$:)
8umber of .mployees G )!: (as on !$;:);!:$$)

Contacts :
Head Office : Meghna Petroleum Limited.
58-59, Agrabad C/A
Chittagong-4100
Bangladesh.
Tel : PABX-01-!11891-8
"a# : 88-01-$514%%$
Chief !ecuti"e : Mr. Md. Abul #hair
&anaging 'ire(tor
Tel : 01-!1190$
)-*ail : *d-*+l,(tgtel.net
!ecuti"es : Mr. Sharif Ashrafu$$aman
-eneral &anager .&ar/eting0
Tel : 01-!195
)-*ail : shari1.*+l,hot*ail.(o*
Mr. Alim %ddin Ahmed
'2. -eneral &anager .3+s.0
Tel : 01-!11484
)-*ail : dg*o+s*+l,2ahoo.(o*
Mr. Md. Mo$harul &slam
'2. -eneral &anager .)ngg.0
Tel : 01-$5$0!11
)-*ail : *o4har5l6isla*,2ahoo.(o*
Mr. Md. Masudur 'ahman
'2. -eneral &anager .)70
Tel : 01-!11485
)-*ail : *as5d.*+l,g*ail.(o*
Mr. Mir Saifullah(Al(#haled
'2. -eneral &anager .8ales0
Tel : 01-!195$
)-*ail : al/haledsai15llah,2ahoo.(o*
Mr. Md. )uamrul Hasan
'2. -eneral &anager ."inan(e0
Tel : 01-!11899
)-*ail : 95a*r5l*+l,g*ail.(o*
'esident Office : Meghna Bhaban
11, &oti:heel C/A
'ha/a, Bangladesh.

Mr. Md. Lia*at Ali #han
'2. -eneral &anager .'ha/a0
Tel : 0$-9551140
)-*ail : *+ldg*dh/,sig*abd.(o*

'+&O,AL O--&C O- M+H,A P.'OL%M L&M&./.
Chittagong 'egional Office : 58-59, Agrabad C/A
Chittagong-4100.
/ha*a 'egional Office : &eghna Bhaban
11, &oti:heel C/A
'ha/a-1000.
#hulna 'egional Office : ;o5se <o. B-4, 7oad <o. 1!1
=halish+5r 7/A, =h5lna-9000.
Bogra 'egional Office : &algra* >ttar Para .'abtola0
Bogra 8adar, Bogra.
Table of +ontent
+ontent Page no
+hapter , -ne
).$ Introduction
).( 42Cectives of the study!
).; Scope of the study
).> methodology of the study
).B -imitations of the study
)#;
+hapter , T(o
An 4vervie1 'eghna %etroleum -imited
(.) %relude
(.( Historical Bac/ground of '%-
(.; Company %rofile
(.> Board of Directors
(.B Corporate 'anagement 4rganogram
(., 4rgani:ational Structure of '%-
(." Dission of the '%-
(.? Company philosophy
(.@ Company 42Cectives
(.)$ Company 9oals
(.)) Company Rules = Regulations
>#)$
+hapter , Three
;.$ 8unction of &RD
;.) Introduction of &RD
;.( 4R9A49RA' 48 &'%-43&R R&-ATI4S
D&%ART'&T
;.> %ractice of human Resource 'anagement in '%-.
))#($
+hapter , .our
>.$ Sales = 'ar/eting Department
>.) Introduction of 'ar/eting Department
>.( 4rganogram of 'ar/eting Department!
>.; Companies 'ar/eting Activities!
>.> 'ar/eting 'anagement %rocess of '%-
>.B Introduction of Sales Department!
>., Technical Services
>." 8unctions of %lanning = &conomics Department
>.? 8unctions of &ngineering Departme
()#>?
+hapter , .ive
B.$ 4perations Department
B.) Introductions of 4perations Department!
B.( 4rganogram of 4perations Dept!
B.; 8unctions of 4perations Department
B.> Deport!
B.B Introduction of 'ain Installation.
B., 8unctions of 'ain Installation
B." Introduction of S=D
B.? 8unctions of Supply and Distri2ution Department!
B.@ Introduction of %urchase Department
B.)$ The organogram of %urchase Department as follo1s!
>@#,(
+hapter , Si*
,.$ 8ive 3ears 8inancial Data
,.$ Accounts = 8inance
,.) Introductions of Accounts = 8inance
,.( 4rganogram of Accounts = 8inance
,.; 8unctions of Accounts = 8inance
,.> Sections of Accounts = 8inance
,.B 4rganogram of Internal Audit Department!
,., Internal Audit Department
,." 8unctions of Internal Audit Department
,;#">
+hapter , Seven
".) %ro2lems
".( Recommendations
".; Conclusion
"B#""
+hapter , one
).$
Introduction
4il sector is considered to 2e the most sensitive sector of economy and macro economic indicators are
greatly influenced 2y the supply and price movement of petroleum products. By considering its sensitivity
to economy* 9overnment of Bangladesh 694B7 has ta/en oil sector under its a2solute control 2y
esta2lishing Bangladesh %etroleum Corporation 6B%C7. .ith the change in economy and development of
capital* 94B has decided to dilute its control over oil sector 2y off loading the shares of oil companies to
direct listing in the stoc/ mar/et. As per 94B decision. 'eghna %etroleum -imited 6'%-7 has already
2een listed in the stoc/ mar/et. This is a prudent decision of 94B* 1hich 1ill result 2etter operational
efficiency in oil companies 1ith 94B controlling share holding and this 1ill have a positive impact on the
stoc/ mar/et.
one of us are 2eyond of mar/eting. .ithout ensuring proper mar/eting let alone a firm* not even a man
can thin/ of its long e5istence in a present competitive 1orld. At present there are three oil mar/eting
companies o1ned 2y 94B engaged in mar/eting of petroleum* oil = lu2ricants 6%4-7 in Bangladesh.
'eghna %etroleum -imited 6'%-7 has a long history of operation in oil sector 1ith 1ide net1or/ and
distri2ution channel. It has also great contri2ution in esta2lishing e0ual price for petroleum products all
over the country 1ith proper supply. '%- 1as offload its ;$E shares* it 1ill re0uire more transparency and
more operational and financial efficiency*
'eghna %etroleum -imited* a su2sidiary of Bangladesh %etroleum Corporation* is engaged in %rocuring*
storing and mar/eting of %etroleum products* lu2ricants and greases* 2itumen and -i0uefied %etroleum 9as
6-%97 throughout the country. The company get the entitled to mar/et the products from Bangladesh
%etroleum Corporation 6B%C7* 1hich import finished products and crude product 6Su2se0uently convert it
into finished products7 as per countryAs re0uirement. It gets the lu2ricants products from British %etroleum
Company plc 6B%7 -ondon. The company perform its operation through is main installation at 9upta/hal*
%otenga* Chittagong and ), upcountry Depots throughout the country* It has appointed a lot of dealers*
68illing Station7* Distri2utors* pac/ed point dealerAs to mar/et petroleum products and -%9 Dealers for
mar/eting of -%9 gas throughout the country.
/0 -b1ectives of the stud":
The main o2Cective is to understand the 2usiness activities of the 'eghna %etroleum -imited. The other
o2Cectives are as follo1s*
)7 To /no1 a2out the managerial activities of '%-.
(7 To /no1 a2out the mar/eting activities of '%-.
;7 To find out the mar/et position of the '%- in the oil mar/eting companies.
>7 To /no1 a2out the import process of '%-.
B7 To monitor the sales volume of '%- in different category.
,7 To /no1 a2out the financial activities of '%-.
"7 To trace out the dra12ac/s of '%-.
?7 To ma/e some recommendations to the pro2lem of meghna petroleum limited.
/2 Scope of the stud":
The students of &'BA program are assigned for the internship program is to ac0uire the practical
/no1ledge a2out the organi:ation. It gives a chance to a student apply the theoretical /no1ledge
practically.
I have got an opportunity to /no1 a2out the 'eghna %etroleum -imited found the follo1ing 2oundary in
my study.
&mployee Relation department of 'eghna %etroleum -imited.
Sales and 'ar/eting department of 'eghna %etroleum -imited.
Accounts = 8inance department of 'eghna %etroleum -imited.
4perations department of 'eghna %etroleum -imited.
%lanning = &conomics department of 'eghna %etroleum -imited.
Audit department etc of 'eghna %etroleum -imited.
'ain Installations of 'eghna %etroleum -imited.
/3 Methodolog" of the stud":
The information and the data have 2een collected after attending the internship program. Both primary and
secondary sources of data are 2eing used* these sources are as follo1s.
Secondar" sources:
Different %u2lications of '%-.
Different %u2lications of B%C.
.e2 sites of B%C* '%-* Related ministries* divisions and departments of 94B.
)*pert4s opinion:
Discussion 1ith the employees concerned in '%-.
/5 Limitations of the stud":
To accomplish the internship program in a decent 1ay it needs to prevail harmonious relation and close
contract 2et1een the officials of the organi:ation. All the officials and high officials 1ere e5tremely 2usy
1ith their o1n tas/. So they are not in a position to provide ade0uate time to us through there 1ere no
0uestion or suspicion a2out their cordiality* the present study has 2een conducted only for a short period of
( months. This shorter period is not sufficient for empirical research 1or/* if sufficient time could have
2een availedF the study 1ould have more informative and useful. Another limitation is that the present
study emphasis only on the Business Activities system of '%-.It covers the Activities system of the
company.
All efforts have 2een made to arrange all the collected data and information in the present form of the
report. The main limitations are!#
)7 -ac/ of sufficient data = information.
(7 -ac/ of harmonious relationship = close contract 2et1een the officials of the organi:ation.
;7 -ac/ of financial support.
>7 The study re0uires e5perience to 2e fruitful 2ut it 1as completely a2sent to me.
Despite of numerous pro2lems 1ith limitation = Bottlenec/s* I tried my 2est to ma/e the report more
information 1ith recent data* so as to arouse high satisfaction to my respecta2le teacher as per his
e5pectation. .
+hapter # T(o
0/ Prelude :
As a 1ing of G'inistry of %o1er* &nergy = 'ineral resourcesH Bangladesh 9overnment engaged
Bangladesh %etroleum Corporation 6%BC7 for controlling = regulating the %4- 6%etroleum 4il =
-u2ricants7 %roducts procurement = mar/eting sector. B%C came into 2eing pursuance of ordinance of
-IIIDIII made 2y the president of the %eopleAs Repu2lic of Bangladesh on o1 ))* )@", under the title
of GBangladesh %etroleum CorporationH ordinance )@", as a %u2lic Sector Corporation. B%C started to
function from +anuary* $)* )@"" 2y holding charges of the follo1ing Companies!#
)7 'eghna %etroleum -imited 6'%-7* %4- %roduct mar/eting company.
(7 +amuna 4il Company -imited 6+4C-7! %4- product mar/eting company.
;7 %adma 4il Company -imited 6%4C-7! %4- product mar/eting company.
>7 &astern Refinery -imited 6&R-7! 4nly oil refinery in Bangladesh that produced various 8uel = oil same
2y# product li/e -%9* Bitumen* aptha etc imported from Crude oil = gas field condensate.
B7 Standard Asiatic 4il Company -imited 6SA4C-7! -u2e 4il 2lending plant 2y imported 2ase oil from
B%C.
,7 &astern -u2ricants Blenders -td. 6&-B-7 ! -u2e oil 2lending plant 2y imported 2ase oil from B%C.
"7 -%9 %lant! -%9 Bottling %lant.
?7 Aspartic Bitumen %lant 6AB%7! Bitumen %lant.
-ater on )@?B* '%- has started producing mar/eting the international standard of lu2ricating oil through a
franchise agreement 1ith famous British petroleum* -ondon. They receive the finish petroleum products
imported 2y the %etroleum Corporation = &R- as pr share. They distri2ute it through agent* dealers =
direct customers.
00 6istorical Bac'ground of MPL:
'eghna %etroleum -imited came into e5istence on ("
th
Decem2er )@"" as private limited company. It is
esta2lished under Act DII of the CompanyAs Act )@@> and the 2usiness* mova2le and immova2le property*
right* profit and lia2ilities of erst1hile t1o companies i.e. 'eghna %etroleum 'ar/eting Company -imited
6'%'C-7 and %adma %etroleum -imited 6%%-7 1ere vested on 'eghna %etroleum -imited. These t1o
companies 1ere merged on ;)
st
'arch )@"? and from the date 'eghna %etroleum -imited started his
2usiness operations.
It may 2e mentioned that one of the a2ove t1o companyAs i.e. 'eghna %troleum 'ar/eting Company has
inherited from the 1orld1ide reputed company &SS4 &astern Inc. .hich on the other hand is the
successor of Standard Dacuum 4il Company -imited of America* &SS4 &astern Inc. in )@"B through
&SS4 ac0uisition Act and the company 1as renamed 'eghna %etroleum 'ar/eting Company -imited.
)@B,
Standard Dacuum
4il Co. -td.
)@,(
&SS4 &astern
Incorporated
)@"B
'eghna %etroleum
'ar/eting Co. -td.
)@,?
Da1ood %etroleum
-imited
)@"(
%adma %etroleum
-imited
2/
st
March /789
M):6;A P)TR-L)<M LIMIT)=
02 +ompan" Profile:
'eghna %etroleum is a su2sidiary of Bangladesh %etroleum Corporation 6B%C7* had 2een serving the nation for the
last four decades through mar/eting of petroleum product. 'eghna %etroleum -imited 1as registered on ("
th
Decem2er* )@"" under the company act )@); 6Amended )@@>7 as per decision ta/en 2y the government and
Bangladesh %etroleum Corporation* the company 1as converted into a pu2lic limited company on (@
th
'ay* ($$" 2y
enlisting to Security and Stoc/ e5change company.
ame of 4rgani:ation ! 'eghna %etroleum -imited 6'%-7
Corporate Head 4ffice! B?#B@ Agra2ad CJA*Chittagong#>)$$* Bangladesh.
Date of &sta2lishment! ;).$;.)@"?
-a1 setting up the 4rgani:ation! Company Act 6Act#DII7 )@;)
Registration o! C#B"?, )@""#"?
;>>
ature of the Company! 'ar/eting 4riented Company
Status of the Company! Su2sidiary 4rgani:ation of B%C.
Authori:ed Capital! >$$ Crore
%aid Up Capital! >,.($ Crore
ature of Business! %rocurement* Storage = 'ar/eting of %4-
%roducts* Bitumen* -%9* -u2e 4il.
%rincipal %roductAs! S<4* HSD* H4BC* 'S -D4* 84* +B4* -u2e*
-%9* Bitumen etc.
Total 'anpo1er! >($
%rincipal Department! 4perations*&mployeeRelations Department* Sales*
8inance* Accounts.
Company Status! %u2lic -imited Company.
'ain Installation! 9upta/hal* Airport road* %atenga* Chittagong.
&sta2lishment and 8ormation! It 1as incorporated in Bangladesh ("
th
Decem2er* )@"" as a private Company 1ith limited lia2ility and
registered under companyAs act )@);.
'odes of Transportation! River* Rail1ay* Road.
'ar/eting Channels! Dealers* Agents = Direct customers.
03 Board of =irectors:
Ma1or Md Mu>tadir Ali ?Retd@ Salma A'ter $ahan
Chairman. Director
Bangladesh %etroleum Corporation Deputy Secretary
Chittagong. &nergy = 'ineral
Resources Division
Bangladesh Secretariat
Dha/a.
Md )mdadul 6o>ue Md Imtia! 6ossain +ho(dhur"
Director* Director*
Additional Secretary. Secretary
8inance Division Bangladesh Services -td.
'inistry of 8inance Hotel Sheraton* Dha/a.
Dha/a.
Muhammad ;urul Alam A ' Mohiuddin Ahmed
Director Director
Director 6'ar/eting7 Deputy Secretary
Bangladesh %etroleum Corporation* &nergy = 'ineral
Chittagong. Resources Division
Dha/a.
Md Abul Ahair I>bal 6ossain ?Apu@
'anaging Director Independent Director
'eghna %etroleum -imited* +higatola* Dhanmondi*
Chittagong. Dha/a
Sharif Ashrafu!!aman Mo!ammel 6a>ue Bhui"an
Company Secretary Share holder Director*
'eghna %etroleum -imited* Road K (* House K ($"* 6)
st
8loor7*
Chittagong. Baridhara* Dha/a#)($,.
05 +orporate Management -rganogram:
Management Team:
'r. 'd. A2ul <hair # 'anaging Director
'r. Sharif Ashrafu::aman # 9eneral 'anager 6'ar/eting7
'r. Alim Uddin Ahmed # Deputy 9eneral 'anager 64perations7
'r. 'o:harul Islam # Deputy 9eneral 'anager 6&ngg.7
'r. 'd. 'asudur Rahman # Deputy 9eneral 'anager 6&R7
'r. 'd. -ia/at Ali <han # Deputy 9eneral 'anager 6Dha/a7
'r. 'ir Saifullah#All#<haled # Deputy 9eneral 'anager 6Sales7
'r. Luamrul Hasan # Deputy 9eneral 'anager 68inance7
+ompan" Secretar":
'r. Sharif Ashrafu::aman
Legal Advisors:
). -&I C4US&- 6Barristers* Advocates = -egal Consultants7
(. -A. S4CI&T3* Dha/a.
;. B. Ahmed = Co. Chittagong.
>. ADD4CAT& S.C. -A-A* Chittagong.
B. Shei/ = Cho1dhury 6Barristers = Advocates7* Dha/a.
,. S.'. SeraCul Alam* Advocate* Chittagong.
". Ashanul <arim Cho1dhury* Advocate* Dha/a.
Auditors:
'Js. 'RH Dey = Co and 'JS. '.A. 'alli/ = Co.
Insures :
Sadharan Bima Corporation = Co. and +i2on Bima Corporation.
Ban'ers:
Agrani Ban/ -imited* +anata Ban/ -imited* %u2ali Ban/ -imited* Uttara Ban/ -imited* ational Ban/
-imited* City Ban/ -imited* Standard Chartered Ban/* CITI Ban/ .A. The Hong/ong = Sanghai Ban/ing
Corporation* Sonali Ban/ -imited* &astern Ban/ -imited* 4ne Ban/ -imited* Southeast Ban/ -td* &5im
Ban/ -td.* I8IC Ban/ -td* AB Ban/ -td* United Commercial Ban/ -td.* Dutch Bangla Ban/ -td.*
'ercantile Ban/ -td.
0B Cision of the MPL:
Totally committed to ensuring uninterrupted distri2ution of petroleum products* prime re0uirement for
national progress and prosperity.
08 +ompan" philosoph":
'eghna %etroleum -imited a flagship company of the Bangladesh %etroleum Corporation engaged in
storage* distri2ution and mar/eting of %4- products across the national terrains of Bangladesh.
The company has a social commitment and as such ensures product availa2ility at every noo/ and corner of
the country through its nation1ide distri2ution outlets 6B$$ 8illing Stations )>( nos. %ac/ed %oint Dealers*
)$$( Agents and "@$ -%9 Dealers7 at government regulated price. 'eghna %etroleum -imited sells %4-
products all over the country at a same price maintaining a proper relationship 1ith demand and supply
continuously. The price is fi5ed 2y %BC.
09 +ompan" -b1ectives:
&very company has many /inds of o2Cectives. ItAs not different 1ith others. The main o2Cective of any /ind
of 2usiness organi:ation is to earn profit. But the 1ays of earning profit may 2e different. '%- is earning
profit 2y satisfying customers. '%- canAt deceive any customer. If any /ind of o2Cections receive 2y '%-
from customer* it 1ill 2y very lost point of '%-. By the 1ay '%- has also some o2Cective. These are!
To maintain consumer rights.
To deliver product 1ithin specific time 1ith good 0uality.
To promote employees
To motivate employees for 2etter service
To pay 9ovt. Ta5* Duty* Dat etc.
To increase profit 1ith minimi:ation of cost.
07 +ompan" :oals:
'eghna %etroleum -imited is a 1ell /no1n company in Bangladesh. It has thousands shareholders in
pu2lic mar/et. o1 a day '%- has ;$E share in pu2lic. The main goal of '%- is to e5ceed ;$E shares in
pu2lic. To run the 2usiness efficiently of the company* cost control is one /ind of goal of the company. If
the cost is not under control* the profit cannot increase in every financial year. So cost control is must.
0/D +ompan" Rules E Regulations

'eghna %etroleum -imited has fe1 Rules and Regulation 1hich should follo1 for 2etter prospect of
the company. &RD loo/s after the Company rules = regulations. These are
)7 'aintains the office hour and attend the office Cust in time.
(7 &nCoy leave 2y maintaining the companyAs leave policy.
;7 By getting the permission of 'anaging Director and need of the company* company 1ill send the
employee for office tour and that employee 1ill receive transport allo1ance = daily allo1ance as per
company rules.
>7 If an employee has any potentiality and good 0uality = 0ualification* he 1ill get yearly increments.
B7 If an employee are transferred 2y company one office to another then he or she 1ill get transfer 2enefit
as per company rules.
,7 'edical allo1ance also offered 2y the company for its employee himselfJherself* hisJher 1ifeJ hus2and*
children 1ho are less than )? years old and also parents if they stay 1ith them.
"7 As per company rules employees 1ill get yearly t1o 2onuses.
?7 &mployees should al1ays give priority of the company interest.
@7 &mployeeAs salary and other allo1ances are fi5ed 2y 9overnment = Board of Directors.
)$7 &very employee should try to hard = soul for the 2etter service to the company 1ith sincerity* honest*
patience* e5perience* responsi2ility* dedication = concentration.
))7 &mployer = every employee must /eep secret any /ind of information of the company.
)(7 &mployee does not have any right to involve 1ith la2or organi:ation.
+hapter , Three
2/ Introduction of )R=
&RD deals 1ith employee affairs. &RD is concern 1ith the Recruitment and effect placement. .hen any
employee face any pro2lem &RD try to solve it. D9' 6&RD7 is the head of this department
20 -R:A;-:RAM -. )MPL-F)) R)LATI-;S =)PARTM);T

&mployee Relations Department plays an important role 2y managing efficiently the 1or/ force matter of
'%-. Belo1 ta2le sho1s the manpo1er re0uired as per '%- organi:ational chart = the availa2le
manpo1er.
=eput" :eneral Manager
?)R=@
Assistant :eneral Manager
?)R=@
Manager
?)R=@
Manager
?Administration@
Medical
-fficer
MA;P-G)R
STAT<S
T"pe ;o of )mplo"ee
Management //3
;on#
Management
7/
Gor'er 0/5
22 .unction of )R=:
&RD deals 1ith the employee affaires. &RD 2uild harmonious relationship 1ithin the organi:ation and
ensure that organi:ations are going on according to the rules and regulation. The main functions of &RD
are as follo1s!#
)7 Recruit the ne1 employees
(7 %lacement = transfer the right department according to the merit = 1or/ re0uirement.
;7 Salary administration according to the different grade.
>7 Arrange training = development program for improving the employeeAs efficiency.
B7 &nsure promotion for 2est performance.
,7 Annual performance evaluation = increment.
"7 %rovide sufficient 'edical facility.
?7 &mployee 1elfare.
@7 Arrange recreational program for motivating employees.
Management
,on(Management
0or*er
o. of &mployee
23 Practice of human Resources Management in MPL
23/ $ob Anal"sis:
The supervisors usually evaluate the Co2. They do not appoint any analyst for this purpose. 9enerally
supervisors collect the follo1ing information for these purposes.
.or/ activities.
Human 2ehavior.
'achine tools* e0uipments = 1or/ aids.
%erformance standard.
+o2 contest.
Human re0uirement.
These organi:ations facing Co2 analysis for the Co2 rotation.
There are various method of collecting Co2 analysis information such as#
Intervie1.
Luestionnaires.
42servation.
%articipant DiaryJlogs.
Luantity Co2 analysis techni0ue.
But '%- follo1s only intervie1 = o2servation method.
230 Recruitment:
Recruitment is very important part of any organi:ation* 2ecause organi:ational profita2ility depends on the
effective = efficient people. %ersonal planning is the first step of the recruitment = selection. '%-
estimate the si:e of the staff. They forecast the personal needs through trend analysis 2ut there are another
method such as ratio analysis* sector plot. There are t1o 1ays of recruitment.
). Internal source.
(. &5ternal source.
They recruit insight candidate through Co2 positing* hiring employees for the outside candidate through
advertising* pu2lishing circular in ne1spaper. They do not use online. They have not any restriction a2out
recruiting 1omen 1or/er.
232 )mplo"ee testing E Selection:
Selection the right employee is very important 2ecause
). &mployees 1ith the right s/ills = attri2utes 1ill do 2etter Co2 for the company.
(. Recruitment employees are a costly process.
There are different types of test such as#
Cognitive a2ilities.
Test of motor = physical a2ilities.
'easuring personality.
Achievement test.
.e2#2ased testing.
Dideo 2ased situational testing.
Bac/ground information.
'%- follo1s IL test* personality test* physical a2ility* Achievement test* honestly testing ast testing
process.
Process of intervie(ing candidates:
The intervie1 process is '%- is a long term process. It is a se0uential process.
The first step is the 1ritten test and then they intervie1ing the candidate through a panel. &very
mem2er of the panel rating the candidate in a form. Then the highest mar/ holder 0ualified for post.
Then the physical e5amination or medical test is done. If anyone 1ill 2e physically until heJshe until
not recruited although they successfully pass the previous test.
They give important intellectual factor* /no1ledge = e5perience factor.
233 Training E =evelopment:#
Training is the process of teaching ne1 employees the 2asic s/ills they need to perform their Co2. '%-
analy:e for training needs 2y tas/ analysis for ne1 employees = performance analysis method for the
current employees. The analysis method for the current employees. The provide the training program for
'a/e meaningful learning
'a/e s/illed
'otivated the learner.
There are various type of training program such as#.
/ -n the 1ob training:
Case study method.
'anagement games.
4utside seminars.
Role playing.
Behavior modality.
%rogram learning.
They follo1 only Co2 rotation = apprenticeship in case of on the Co2 training = most of the method in case
of off the Co2 training e5cept management games. There are other off the Co2 training that they arranged*
these are.
). Bangladesh %etroleum Corporation training center.
(. Institute of 'anagement Development Center 6I'DC7
;. ational Institute of %u2lic Administrative.
>. ational Staff College.
B. %ort Authority.
,. BI'
-utside Bangladesh :
). T1o or three time in a year Bom2ay* Du2ai.
(. -ondon* for three months 1or/shop.
;. Indian 4il Company 6I4C7
235 Performance appraisal:
It evaluates an employee current or past performance relation to his or her performance standard. Cost
center manager appraise the performance.
There are different methods for the appraising performance such as graphic rating* alternative ran/ing*
paired comparison* critical incident. '%- only use the graphic rating method for this purpose.
In every year employees performance are evaluated 2ased on t1o maCor factors!
). Individual characteristics.
(. .or/ing Capa2ility.
Individual Characteristics have ); factors such as punctuality* Cudgment a2ility* Intelligence* Intelligence*
Cooperation* Timeliness* Dependency* Responsi2ility* .or/# interest* Implementation of 1or/ order*
safety = a1areness* attitude to1ard general people 1or/ related characteristics include* occupational
/no1ledge* 1or/ standard* volume of 1or/* a2ility to supervise* relation 1ith co#1or/ers* decision ma/ing
a2ility* a2ility to train the su2ordinate* 1riting a2ility. These factors rated under the scale > 6highest7 to
6lo1est7.
Thus the points cumulated E calculated under the follo(ing (a":
&5cellent
@B#)$$
Dery good
?B#@>
9ood
,)#?>
Average
>)#,$
Belo1
Average
>$#less
If the 1or/ers grade go the 2elo1 average#>$ his promotion 1ill 2e hanged.
23B +ompensation
Compensation is very important factor to motivate employees and to reduce a2senteeism. '%- ta/es
different initiatives for motivating employees. 8or these reasons a2senteeism is very fe1 is our organi:ation
and there is no turnover. '%- follo1s the govt. salary structure* 2ut there is some modifications.
'%- give attractive 2enefits service. The 2enefits = service is case of management are listed 2elo1!
%articular on#'anagement 'anagement
)7 House rent "BE of 2asic ,$E of 2asic
(7 %rovident fund )$E of 2asic Contri2utory )$E of 2asic Contri2utory
;7 Utility 2ill (?B.$$ t/. 'D
Special '#)
'#(
'#;
'#> to '#?
! )($$.$$ T<.
! )$$$.$$ T<.
! ?$$.$$ T<.
! ,$$.$$ T<.
! ;$$.$$ T<.
>7 8ual Cash of >; liters <erosine 'D
Special '#)
'#(
'#;
'#> to '#?
! )($$.$$ T<.
! )$$$.$$ T<.
! "$$.$$ T<.
! ,$$.$$ T<.
! B$$.$$ T<.
B7 Conveyance
allo1ance
;($ T<* Transportation facility
for 'I
'D
Special '#)
'#)
! Car facility
! Car facility
)?( liters 4il.
! Car facility
or
allo1ance ),>?; T< for
personal car
'#(*;*> ! )BE Conveyance
allo1ance
-r
)$(B?.$$ T< Allo1ance for
using the car.
'#B to '#? ! )BE of 2asic.

,7 9uest allo1ance o allo1ance 'D
Special '#)
'#)
'#(*;
'#> to '#?
! "B$.$$ T<.
! B$$.$$ T<.
! B$$.$$ T<.
! >$$.$$ T<.
! ;$$.$$ T<.
"7 'edical Allo1ance Self:
(B$.$$t/ 'edical Allo1ance
.amil":
Unmarried#;$$
'arried# ;(B
'inor 4peration# )?$$
Company 'edical facility or
(B$t/ allo1ance.
?7 Dress up Allo1ance +lar':
Bata shoe
T1o sets of shirts and pant
4ne 2elt or t1o saris
Gor'er:
Summer seasonH
T1o shirt and pant* one 2elt
T1o pair of soc/
Ginter:
.oolen cloths and pant for
every three years.
Safet" :uards:
T1o shirt and pant* one 2elt
T1o pair of soc/
4ne um2rella in every t1o years
9um 2oot in every three years
Rain coat in every three years for
'I
Three have not any dress up
facility.
@7 Bonus 8our month of 2asic for eid festival
BE profit 2onus leave fair assistance
Annual bouns:
t1o months 2asic in every year
Motivational bonus:
4ne or t1o months 2asic if
company &arn profit.
eave fair assistance.
)$7 lunch allo1ance Canteen su2sidy#t/ >$.$$ >$t/ per meal
))7 Tiffin allo1ance ,B t/ o allo1ance
)(7 -eave encashment ()$ days
);7 9ood attendants Received Received
)>7 Traveling =
dearness allo1ance
Rail steamer charge
DA#Clar/#;$$.$$
.or/er#("B.$$
CBA#;B$
'D T4 ' M ,$$.$$
'#>" T4 ' ?!(B$
)B7 Transfer facility Self:
2D da"s =A
.amil":
Transit#Da
Rail steamer charge
Self = 1ife M full
Self:
2D da"s =A
Rail steamer charge
Self = 1ife M full
Child less )?#half
Transit fee:
Married#25DD
<nmarried#0DDD
),7 'isc. -aundry allo1ance#;B
&ducational allo1ance#)$$
9ood health allo1ance
fighting allo1ance
9roup ins (> months 2asic.
House 2uilding loan#( luc/s.
Additional 1or/ allo1ance
Residential telephone facility
&lectricity allo1ance
Sniper allo1ance
House maintenance allo1ance
238 La( Practice:
'%- practice the follo1ing la1
). 8actory Act -a1* )@,B are applied deport 1ith '%-.
(. Shop = esta2lishment Act#)@,B are applied to HD = all R4.
;. -a2or employments Act#)@,B are applied for recruitment transfer* leave* and grievance.
>. 'aternity Act#)@;> is effective.
B. Compensation Act#)@(; is effective.
239 Industrial Relations:
The follo1ing steps can help the management to /eep good industrial relations 1ith employee!
a7 'anagement gives proper attention to the demands of CBA.
27 CBA e5ecutives are also given proper respects 2y the management.
c7 CBA is not treated as the enemy of the management. They treat as mem2ers of the '%-
family. Their opinion is important for the management*
d7 'anagement tried to settle industrial disputes through 2y the negotiation.
e7 They have motivatedJ.encourage to 1or/ together to achieve the companyAs goal.
237 +BA E Trade <nion Activities:
In '%- there are ( 1or/er union organi:ation for collective 2argaining 1ith management for different
aspect for the 2enefit of the 1or/ers* namely.
). 'eghna %etroleum Sramic <armachari Union* Registration o.#B#)">; 6CBA7
(. 'eghna %etroleum Sramic Union* Registration o! B#)?;;.
CBA election held after every ( years 2y proper electoral method under the supervision of la2or authority.
+hapter # .our
Five Years Sales Performance
Five Years Sales Performance
)uantity in M. .on :
P'O/%C. 1223(24 1224(25 1225(26 1226(27 1227(82
HOBC 93:84 :9845 ::217 17137 :8446
MS 95644 92727 :6977 :9239 :6877
S#O 878577 844989 83:638 814687 893:53
HS/ 633148 689991 6:2365 623338 782318
L/O 2 2 2 2 2
-O 651:2 449:1 48389 93777 :419:
;BO 9789 :532 :751 :177 3231
L%B<+' 6:75 4972 6254 461: 531:
LP+<Battery 0ater 3279 :6:7 :511 174: 922:
B&.%M&, 87963 85716 8:211 81166 85193
.O.AL 8143:41 8839:58 8894151 8245233 8873617
3D Sales E Mar'eting =epartment:
3/ Introduction of Mar'eting =epartment:
'ar/eting is very important part of an organi:ation. Companies profita2ility mostly depend on the
mar/eting activities. So the importance of mar/eting is 2oundless.
'eghna %etroleum -imited is a mar/eting company. The company does not manufacture anything. It
mar/ets there %4- products tart are received from t1o &astern Refinery -td. 6&R-7 and Direct Import.
'%- can not import petroleum products directly. Bangladesh %etroleum Corporation 6B%C7 imports t1o
types of petroleum products.
a7 Refined 4il ! &very year B%C imports "$E of total re0uirements of Bangladesh and
distri2utes 2y turns among the three mar/eting companies i.e. '%-* +4C< and %4C- as per
their re0uirement.
27 Crude 4il! The rest of the total re0uirements i.e. ;$E is imported as crude oil 2y B%C and
sent to &R- for refining. After &R- distri2utes the products among three oil mar/eting
companies according to their mar/et share.
30 +ompanies Mar'eting Activities :
The Companies 'ar/eting Activities are as follo1s!
). To monitor dealers sales* receive and stoc/ and /eep them running.
(. Agent can receive product from others competitors so that 1e have to 2e a1are a2out their
activities.
;. Disit direct customer and /eep them good relation = ensure 2etter service increase 2usiness 1ith
them.
32 -rganogram of Mar'eting =epartment
Meghna Petroleum Ltd
Sales E Mar'eting -rganogram

9eneral 'anager
6'ar/eting7
D9'
6&ngineering7
D9'
6Sales7
D9'
6% = &7
D9'
64peration7
A
9
'
6
A
g
e
n
c
y
7
A
9
'
6
B
o
g
r
a
7
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9
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6
<
h
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l
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7
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9
'
6
D
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a
/
a
7
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6
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B
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s
33 Mar'eting Management Process of MPL:
The mar/eting management process consist of analy:ing mar/eting opportunities* selecting target mar/ets*
developing the mar/eting mi5 and managing the mar/eting effort. The mar/eting management process of
'%- is given 2elo1.

Source! %hilip culture and gray Armstrong. %rinciples of mar/eting. 8ifth edition )@@(
33/ Anal"!ing Mar'eting -pportunities
&very company needs to 2e a2le to identity ne1 mar/eting opportunities. o company can depends on its
present products and the comple5 changing environment constantly offers ne1 opportunities and threats.
The company must carefully analy:e its consumer 2ehavior and the environment* so that* it can avoid the
threats and ta/e advantages of the opportunities. To survive it must continuously see/ ne1 1ays to offer
value consumers.
Anal"!ing Mar'et -pportunities :
'ar/eting research and information system
Consumer 'ar/ets
4rgani:ation 'ar/ets
Selecting target mar'ets:
'easuring and forecasting demand
'ar/et segmentation targeting and positioning

=eveloping mar'eting mi*:
Designing products
%ricing products
%lacing products
%romoting products
Managing the mar'eting
Competitors analysis and competitive
%lanning* implementing and controlling
'ar/eting programs
33// Mar'eting research of MPL:
'ar/eting research is the faction that lin/s the consumer* customer and pu2lic to the mar/eter through.
Information are used to identify and define mar/eting opportunities and pro2lems to generate* refine and
evaluate mar/eting actions to monitor mar/eting performance and to improve understanding of the
mar/eting process.
33/0 Research methods of MPL
?a@ -bservational research
The research officer of '%- gathers primary data 2y o2serving the num2er of irrigation proCects num2er of
ships* ne1 industries coming up increase of vehicles* actions and situations. 42servational research is used
to o2tain information that consumer of %4- products are una2le to provide.
?b@ Surve" research :
Survey research is the approach 2est suited for gathering descriptive information. '%- 1ants to /no1
a2out the users /no1ledge* attitude performance or 2uying 2ehavior of petroleum products as/ing them
directly.
?c@ Laborator" research
This method is used 2y '%- to test the 0uality and 0uantity of the petroleum products. .hen the customers
complain a2out the 0uality* grades and colour variation of the %4- products of '%-* this type of research
in la2oratory is arranged.
330 Selecting the target mar'ets:
It is impossi2le to satisfy all consumers in a given mar/et* at least not all consumers in the same 1ay. There
are too many different /inds of consumers 1ith too many different /inds of needs. .e select four 6>7 steps!
). Demand measurement and sales forecasting.
(. 'ar/et segmentation.
;. 'ar/eting targeting and
>. 'ar/et positioning.
330/ =emand measurement and sales forecasting :
The total mar/et demand for a product or a service is the total volume that 1ould 2e 2ought 2y a defined
consumer group in a defined geographic are during a defined time period in a defined mar/eting
environment under a defined level and mi5 of industry mar/eting effort. 8orecasting is the art of estimating
future demand 2y anticipating 1hat 2uyers are li/ely to do under a given condition.
3300 Mar'et segmentation:
'ar/et consists of 2uyers and differ in one or more 1ays. They may differ in their 1ants resources and
locations* 2uying attitudes 2uying practices. Any of these varia2les can 2e used to segment a mar/et.
'ar/et segmentation is the act of dividing a mar/et into distant groups of 2uyers 1ho might call for
separate products of mar/eting mi5es. Its segments its total mar/et into four regions.
The" are:
)7 Chittagong region
(7 Dha/a region
;7 <hulna region
>7 Bogra region
4n the other hand* '%- segments total mar/et on the 2asic of 2usiness characteristics* 1hich are as
follo1!#
)7 Retail trade 2usiness.
(7 Reseller 2usiness
;7 Direct 2usiness.
3302 Mar'et target:
'ar/et segmentation reveals the mar/et segment opportunities facing a firm. The firm no1 has to evaluate
the various segments and decide the num2er of segments. 'ar/et targeting is the act of evaluating each
mar/et segment to enter. '%- targets those 1ho use %4- products and to serve them in a 2etter 1ay than
other oil mar/eting companies.
3303 Mar'et Positioning:
'ar/et %ositioning is the arrangement for a product to occupy a clear distinctive and desira2le place
relative to competing products in the mar/et of target customer. '%- determines positions that distinguish
its lu2ricating oil from competing products and that give it the greatest strategic advantage. 8or e5ample*
'%- is in the position to say for li2erating oils GUse B% engine oils. .e have the right oil for your engineH.
332 =eveloping the mar'eting mi*:
The mar/eting mi5 consists of everything the firm can to do influence the demand for its products. The
many possi2ilities can 2e collected into four groups of varia2les /no1n as the > %s!
)7 %roduct
(7 %rice
;7 %lace
>7 %romotion
The mar/eting mi5 of '%- are discussed as under!
332/ Product :
A product is anything that can 2e offered to mar/et for attention* ac0uisition* use or consumption that might
satisfy gnat or need. %roducts that are mar/eted include physical goods 6e.g. automo2iles* 2oo/s7* service
6e.g. hair cuts* concerts7* person 6e.g. 'o1* Bipasha7* places 6e. gec/oes Ba:aar* Rangamati7.
Product : The product of MPL
Petroleum products mar'eted b" MPL:
'%- mar/ets various types of %4- products. These are!
;ame <ser
High 4ctane Blending components 6H4BC7 'otor Dehicles
'otor sprit 6'S7J %etrol 'otor Dehicles
Superior <erosene oil 6S<47 Domestic Use.
High Speed Diesel 6HSD7 'otor Dehicles
-ight Diesel 4il 6-D47 Industry Rail1ay Ship
+ute Batching 4il 6+B47 +ute 'ill
8urnace 4il 6847 Industry = Bric/ 8ield
-i0uefied %etroleum 9as 6-%97 Domestic 8ield use
Bitumen Road Carpeting
-u2ricants &ngine 4il
Battery .ater
3320 Price:
%ricing is very important factors.
They have different pricing for different product. Such as
). %ricing of 2ul/ product ! Set 2y the B%C
(. %ricing of lu2e! Set 2y the condition of B%.
;. &lement of cost considered in pricing ! Cost oriented Demand oriented.
>. Demand difference pricing
B. Competition oriented.
,. 9oing rate pricing
". Special pricing
None pricing
The 2asing# point system
Uniform 84B pricing
The Principle of pricing are as follo(s:
). Ban/ charge commission
(. Insurance
;. %ort duties
>. Survey fees
B. Handling commission
,. Refinery cost
". Import duty
?. DAT
P' C=L&,/' :( 81.3 #g
i@ MS, 6-B+, 6S=, L=-, SA-, $B-, MTT E SBP Gef =ec 02,0DD9
Rvj vbx(Acv:-1)/wewcwm/Avw_K-33/08/695 Zvwi L 22-12-2008!
ii@ 6S= E SA- Gef $anuar" /2, 0DD7
Rvj vbx(Acv:-1)/wewcwm/Avw_K-33/08/36 Zvwi L 12-01-2009!
vi@ MS, 6-B+, 6S= Gef Ma" 02 , 0D//
LP:
;-S 9D # /DD BD # 8D 9D # /DD BD # 8D
+onversion .actor# LitreIMT /302 /2B9 //9B //88 /D90 /0B9 //57 /088 /388 9DPIT
Refiner" Price ?After CATITa* @ # LitreIMT 80B0 8550 329B 3550 3/2D 3337 3550 389D 8B83 B2DDD 3B99222 5D99222 3055DDD 3B55DDD
Mar'eting )*penses D/3 D/0 DDB DD5 DD5 DDB DD5 DD8 D// # # # # #
=epreciation DD/ DD/ DD/ DD/ DD/ DD/ DD/ DD/ DD/ # # # # #
InterestI .inancing +harge DD5 DD8 DD5 DD5 DD3 DD5 DD5 DD5 DD8 # /5DDD /5DDD /5DDD /5DDD
+ompan"Js Profit DD8 DD8 DD9 DD8 D/5 DD9 DD8 DD8 DD8 /BDD 2DDDD 2DDDD 2DDDD 2DDDD
Total Margin D08 D08 D0D D/9 D05 D0D D/9 D0D D0B /BDD 35DDD 35DDD 35DDD 35DDD
.reight e>ualisation .und D27 D27 D27 # D35 D27 # # # 20DD # # # #
Sales price )*# MI, +hittagong 8209 8B/9 3335 358D 30DD 35D9 358D 39DD 88DD B89DD 3822222 5/22222 32DDDDD 38DDDDD
Transportation loss # # # DD2 # # DD2 # # # # # # #
.reight from +hittagong # =ha'a # # # D08 # # D08 # # # # # # #
Sales price )*# =ha'a 8209 8B/9 3335 3BDD 30DD 35D9 3BDD # # B89DD # # # #
.reight from +hittagong # =aulatpur # D09 # # D09 # # # # # # #
Sales price )*# =aulatpur 8209 8B/9 3335 3BD/ 30DD 35D9 3BD/ # # B89DD # # # #
Sales price )*# BaghabariIBarisalI
$hala'atiIBhairabIS"lhetISreemongal
+handpurI Ashugon1IBBariaIRangpurI
+hilmariIParbatipurI;atoreIRa1shahiI
6arianIBalashiI+hhata'IMogla Ba!ar 8209 8B/9 3335 3BDD 30DD 35D9 3BDD # # B89DD # # # #
P' +ALLO, : 9.39374 L&.'
iv@ PA+A)= A;= B<LABIT<M); Gef Ma" //, 0D/D wewcwm"i c# m$# b!-3%&06/wec'b/w()j * 893 )e!89% Zvwi L 10-05-2010!
BIT<M);#MT-;
.- L=-
iii@ LP: Gef $une /7, 0DD7 wewcwm"i c# m$# b!-90&69/w()j * /256 Zvwi L 18-06-2009!
22 +,- 2011Zvwi .L c/Kvw0Z ev!j v.10 +2.R3/c/4vcb)i Av.j v.K
M+H,A P.'OL%M L&M&./
PRI+) STR<+T<R) -. P-L PR-=<+TS )K# MI A;= =)P-TS
AMO%,. &, .A#A
6-B+ 6S= $B- P A R T I + < L A R S MS
v@ .- Gef April D8, 0D//
6 )wc/j - 2011Zvwi .L c/Kvw0Z ev!j v.10 +2.R3/c/4vcb)i Av.j v.K
/5D A: P)R =S B<LA
MTT SA- SBP
BIT<M);#MT-;
i@ MS, 6-B+, 6S=, L=-, SA-, $B-, MTT E SBP Gef =ec 02, 0DD9
Rvjvbx (Acv:-1)/wewcwm/Avw_K-33/08/695 ZvwiL 22-12-2008! P' C=L&,/' > 81.3 #g
ii@ 6S= E SA- Gef $anuar" /2, 0DD7
Rvjvbx (Acv:-1)/wewcwm/Avw_K-33/08/36 ZvwiL 12-01-2009 !
v@ MS, 6-B+, 6S=, SA- Gef Ma" DB, 0D/D ? Revised @
v@ .- Gef April D8, 0D//
6 "wc#j$ 2011 Zvwi%L c#Kvw&Z ev!jv%'& ()%R* / c#+vcb "i Av%jv%K
vi@ MS, 6-B+ E 6S= Gef Ma" 02, 0D// 22 (,$ 2011 Zvwi%L c#Kvw&Z ev!jv%'& ()%R* / c#+vcb "i Av%jv%K
P A R T I + < L A R S MS 6-B+ 6S= L=- .- SA- $B- MTT SBP LP:
9D # /DD BD # 8D 9D #/DD BD # 8D
)*# MI +hittagong
Sales Price before CAT B090 B52D 29/2 27/B 2BD8 29B9 27/B 3//3 B577 BB/5D 3DBDD80 33D0B9/ 2B997DD 3D2/5DD
CAT 720 78D 5B2 595 52D 58/ 595 B/3 79B BDD BD00B/ B52B50 53BBDD 579DDD
Traders CAT //3 //9 DB7 DB7 DB2 DB7 DB7 D80 //5 /D5D 8/DDD 88DDD B35DD 8D5DD
Sales Price after CAT 8209 8B/9 3335 358D 30DD 35D9 358D 39DD 88DD B89DD 3822222 5/22222 32DDDDD 38DDDDD
)*# =ha'a
Sales Price before CAT B090 B52D 29/2 273B 2BD8 29B9 273B # # BB/5D # # # #
CAT 720 78D 5B2 595 52D 58/ 595 # # BDD # # # #
Traders CAT //3 //9 DB7 DB7 DB2 DB7 DB7 # # /D5D # # # #
Sales Price after CAT 8209 8B/9 3335 3BDD 30DD 35D9 3BDD # # B89DD # # # #
)*# =aulatpur
Sales Price before CAT B090 B52D 29/2 2738 2BD8 29B9 2738 # # BB/5D # # # #
CAT 720 78D 5B2 595 52D 58/ 595 # # BDD # # # #
Sales Price after CAT 8209 8B/9 3335 3BD/ 30DD 35D9 3BD/ # # B89DD # # # #
)*# BaghabariIBarisalI$hala'atiIBhairabI
S"lhetISreemongalI+handpurIAshugong
BBariaIRangpurI+hilmariIParbatipurI
;atoreIRa1shahiI6arianIBalashiI
+hhata'IMogla Ba!arI
Sales Price before CAT B090 B52D 29/2 273B 2BD8 29B9 273B # # BB/5D # # # #
CAT 720 78D 5B2 595 52D 58/ 595 # # BDD # # # #
Sales Price after CAT 8209 8B/9 3335 3BDD 30DD 35D9 3BDD # # B89DD # # # #
iv@ PA+A)= A;= B<LABIT<M); Gef Ma" //, 0D/D wewcwm-i c. m/. b!-30106/wec2b/w3"j4 -893 "e! 890 ZvwiL10-05-2010!
wewcwm-i c. m/. b!-35103/wec2b/263 ZvwiL 23-06-2010!
B<LA
;os
/5D A: P)R =S
P ) R L I T R )
BIT<M);#MT-; BIT<M);#MT-;
iii@ LP: Gef $une /7, 0DD7 wewcwm-i c. m/. b!-90169/w3"j4/ 256 ZvwiL 18-06-2009!
M):6;A P)TR-L)<M LIMIT)=
S)LLI;: PRI+) -. P-L PR-=<+TS )K# MII=)P-TS A;= CAT T6)R)-;
AMO%,. &, .A#A
P' +ALLO, > 9.39374 L&.'
36<37 A+'ABA/ COMM'C&AL A'A? CH&..A+O,+
HA/ O--&C.
PHO,: 588678(6? -A@: 66(2:8(1389441
/A. : 82<23<1288
CO/: 3422
ASS&S.A,. +,'AL MA,A+' ASALS(C.+</HA#A<#H%L,A<BO+'AB
ASS&S.A,. +,'AL MA,A+' A&,S.ALLA.&O,SB
ALL /PO.S<BA'+ &,CHA'+
ALL -&L/ O--&C'S
AC- /PA'.M,.
REVISED
': @(M&</PO. SLL&,+ P'&CS O- &MPO'./ L%B'&CA,.S 0- 82(23(1288.
.H SLL&,+ P'&CS O- .H -OLLO0&,+ &MPO'./ L%B'&CA,.S P'O/%C.S O, ABOD 0&LL B &,-O'C/
0..- 82(23(1288
Sl.,o. +'A/ ,AM PAC# S&E %,&. %,&. P'&C .A#A
01 BP 8>P)7 ? $0@ 50 8-C' 1 X 5 AT7 CA< T= 1,590.00/CA<
0$ BP ?A<)AA>8 C 40 C"8" 1 X 5 AT7 CA< T= 1,4%5.00/CA<
0 BP )<)7-3A ;' 40 8CCC 1 X 5 AT7 CA< T= 1,1$0.00/CA<
04 BP?A<)AA>8 C15@ 40 C"48B 1 X 4 AT7 CA< T= 1,%$.00/CA<
05 BP ?C8C3 $000 $0@ 50 8AC" 1 X 4 AT7 CA< T= 1,0%0.00/CA<
0% BP ?C8C3 $000 $0@50 8AC" 1 X 1 AT7 CA< T= $!0.00/CA<
0! BP ?C8C3 5000 10@40
/BP ?C8C3 5000 5@40 8AC"
1 X 4 AT7 CA< T= ,010.00/CA<
08 BP ?C8C3 5000 10@40
/BP ?C8C3 5000 5@40 8AC"
1 X 1 AT7 CA< T= 805.00/CA<
09 BP C33AA<T 1 X 1 AT7 CA< T= $5.00/CA<
10 BP C33AA<T 1 X 4 AT7 CA< T= 1,100.00/CA<
11 BP A<TC"7))D) 1 X 1 AT7 CA< T= %00.00/CA<
1$ BP A>T7A< 'X CC 1 X 1 AT7 CA< T= 40.00/CA<
1 BP A>T7A< 'X CC 1 X $5 AT7 AT7 T= $%0.00/AT7
14 BP )<)7-)A7 )P 140 -A 4 1 X 1 AT7 CA< T= 00.00/CA<
15 BP )<)7-)A7 )P 140 -A 4 1 X 4 AT7 CA< T= 1,180.00/CA<
1% BP )<)7-)A7 ;EP3 90 -A 5 1 X 1 AT7 CA< T= $0.00/CA<
1! BP )<)7-)A7 ;EP3 140 -A5 1 X 1 AT7 CA< T= 40.00/CA<
18 BP )<)7-)A7 ;EP3 90 -A5 1 X 4 AT7 CA< T= 1,190.00/CA<
19 BP )<)7-)A7 ;EP3 140 -A5 1 X 4 AT7 CA< T= 1,$00.00/CA<
$0 BP ?A<)AA>8 8 $0@50 C' 1 X 10 AT7 B>C=)T T= 800.00/B>C.
$1 BP ?A<)AA>8 C4 15@40C"4 1 X 18 AT7 B>C=)T T= 1,9$5.00/B>C.
$$ BP ?C8T7A $T $00 1 X %0 &A PAC= T= 9.$5/PAC=
$ BP ?C8C3 C<- $0@ 50 1 X 1 AT7 CA< T= $50.00/CA<
$4 BP ?C8C3 C<- $0@50 1 X 4 AT7 CA< T= 1,40.00/CA<
$5 B7A=) "A>C' '3T 1 X 500 &A CA< T= 1%0.00/CA<
$% BP B7A=) "A>C' '3T 1 X $50 &A CA< T= %9.00/CA<
$! BP B7A=) "A>C' '3T 1X 500 &A CA< T= 1!0.00/CA<
$8 8P)CCAA 8PC<'A) 3CA 1X $05 AT7 AT7 T= $00.00/AT7
$9 BP )<)7-3A 8-XP $$0 1 X $10 =- =- T= 50.00/=-
0 BP )<)7-3A 8-XP 4%0 1 X $10 =- =- T= !9.00/=-
1 BP )<)7-3A &)CC $$0
.8T)7< T>B) 3CA0
1 X $08 AT7 AT7 T= $$.00/AT7
$ BP )<)7-3A TX< $$ 1 X $05/$08 AT7 AT7 T= 1$5.00/AT7
BP )<)7-3A TX< $ 1 X $05/$08 AT7 AT7 T= 10.00/AT7
4 BP )<)7-3A APT 4% 1 X $08 AT7 AT7 T= 180.00/AT7
5 BP )<)7-3A APT %8 1 X $08 AT7 AT7 T= 440.00/AT7
% BP )<)7-3A 7C100 1 X $05/$08 AT7 AT7 T= $80.00/AT7
! BP )<)7-3A 7C150 1 X $05/$08 AT7 AT7 T= 50.00/AT7
8 BP )<)7-3A 7C $$0 1 X $05/$08 AT7 AT7 T= $0.00/AT7
9 BP ?A<)AA>8 C 15@40 1 X $05/$08 AT7 AT7 T= 195.00/AT7
40 BP T7A<8CAA < 1 X $05/$08 AT7 AT7 T= $50.00/AT7
41 BP C33AA<T 50F 1 X $05/$08 AT7 AT7 T= 10.00/AT7
4$ BP )<)7-3A 7C7 $ 1 X $05/$08 AT7 AT7 T= $45.00/AT7
4 BP )<)7-3A 7C7 4% 1 X $05/$08 AT7 AT7 T= $45.00/AT7
44 BP )<)7-3A 7C7 %8 1 X $05/$08 AT7 AT7 T= $45.00/AT7
45 BP ?A<)AA>8 C4 15@40
C"4 8B
1 X $05/$08 AT7 AT7 T= 00.00/AT7
4% BP )<)7-3A 8;" ;? %8 1 X $05/$08 AT7 AT7 T= 190.00/AT7
4! BP )<)7-3A CC'- 408 1 X $05/$08 AT7 AT7 T= 1$8.00/AT7
48 BP )<)7-3A CC'- 40A' 1 X $05/$08 AT7 AT7 T= 1$.00/AT7
49 BP )<)7-3A ;P 10 1 X $05/$08 AT7 AT7 T= $15.00/AT7
50 BP )<)7-)A7 ;EP3 80@90 -A
5
1 X $05/$08 AT7 AT7 T= 400.00/AT7
51 BP ?C8C3 $000 $0@ 50 1 X $05/$08 AT7 AT7 T= $40.00/AT7
5$ BP )<)7-3A -7 000-$ 1 X 180 =- =- T= %0.00/=-
5 BP )<)7-3A 'C 1000 1 X $10 AT7 AT7 T= !0.00/AT7
54 BP )<)7-3A 'C@ 1000 1X $08 AT7 AT7 T= !0.00/AT7
55 BP ?C8C3 C<- $0@ 50 8"CC 1 X $05/$08 AT7 AT7 T= $!8.00/AT7
5% BP B7A=) "A>C' % '3T
.'E)' 7)'0
1 X $09 AT7 AT7 T= 1!0.00/AT7
5! BP 'CAT83A & 1 X $08 AT7 AT7 T= 1!!.00/AT7
58 BP )<)7-3A T;;T $ 1 X $05/$08 AT7 AT7 T= 1$5.00/AT7
59 BP )<)7-3A T;;T 4% 1 X $05/$08 AT7 AT7 T= $%0.00/AT7
%0 BP )<)7-3A T;;T %8 1 X $05/$08 AT7 AT7 T= 1$5.00/AT7
%1 BP A>T7A< -&&P 1 X $08 AT7 AT7 T= %0.00/AT7
%$ BP )<)7-3A ;AP 15 1 X $10 AT7 AT7 T= !!.00/AT7
% BP )<)7-3A ;AP D 15 1 X $05 AT7 AT7 T= 8%.00/AT7
%4 BP )<)78E< AP8 100 1 X 180 =- =- T= 4$5.00/=-
%5 BP )<)7-3A -7XP %80 1 X $05 AT7 AT7 T= 10.00/AT7
%% BP )<)7-3A -7XP %80 1 X $08 AT7 AT7 T= 10.00/AT7
%! <)3'3A A)
.B>T) )&>A8C"C)70
1 X $0 =- =- T= 1%5.00/=-
%8 <3<C')T A)
.B>T) )&>A8C"C)70
1 X $0 =- =- T= 1%5.00/=-
%9 B>T) )&>A8C"C)7 1 X $10 =- =- T= 1%5.00/=-
!0 <3<C')T P 40 1 X $15=- =- T= $55.00/=-
!1 &P -7)A8) <3. 1 X 180 =- =- T= 10.00/=-
!$ ;C7AX ;E&AX 550 <3. $ .;C-;
T)&P)7AT>7) -7)A8)0
1 X 15 =- =- T= 199.00/=-
! 7)TC<AX C' 1 X 180 =- =- T= 51.00/=-
!4 =ADA7 = $ 1 X 180 =- =- T= 1%.00/=-
!5 ><C7)X < 1 X 180=- =- T= $$5.00/=-
!% )XX&A7 XP 1 X $00 AT7 AT7 T= %1.00/AT7
!! )XX&A7 XA 1 X $00 AT7 AT7 T= 50.00/AT7
!8 BP )<)7-3A APT "$ 1 X $10 AT7 AT7 T= 99.00/AT7
!9 BP )<)7-3A APT "4% 1 X $10 AT7 AT7 T= 99.00/AT7
80 BP )<)7-3A B8A
.T7A<8"37&)7 3CA0
1 X $0 AT7 AT7 T= $00.00/AT7
81 8;)AA B7A=) A<' CA>TC;
"A>C' '3T 4
1 X 500 &A CA< T= $00.00/CA<
8$ BP )<)7-3A 3);T 0 1 X $05/$08 AT7 AT7 T= 1%$.00/AT7
8 BP ';' 40/BP 'C)8)A ;' 40 1 X $05 AT7 AT7 T= %4.00/AT7
84 BP ';' 50 .7)' 'E)0 1 X $05 AT7 AT7 T= %4.00/AT7
85 BP )<)7-7)A8) A $ 1 X 500 -& TC< T= $15.00/TC<
8% BP )<)7-7)A8) A $ 1 X 1 =- TC< T= 4!0.00/TC<
8! BP )<)7-7)A8) A $ 1 X 15 =- =- T= 4%0.00/=-
88 BP )<)7-7)A8) A8 $ 1 X 15 =- =- T= 4%5.00/=-
89 BP )<)7-7)A8) A8 1 X 15 =- =- T= 4!0.00/=-
90 BP )<)7-7)A8) A8)P $ 1 X 15 =- =- T= 4!0.00/=-
91 BP )<)7-7)A8) A $1 & 1 X 15 =- =- T= 1%0.00/=-
9$ BP )<)7-7)A8) ;T- $ 1 X 15 =- =- T= %40.00/=-
9 BP )<)7-7)A8) A8 3 1 X 15 =- =- T= 190.00/=-
94 BP )<)7-7)A8) "-33 )P 1 X 15 =- =- T= 190.00/=-
95 BP )<)7-7)A8) A8)P 33 1 X 15 =- =- T= 190.00/=-
9% BP )<)7-7)A8) &&)P 3 1 X 15 =- =- T= 40.00/=-
9! BP )<)7-7)A8) A8)P 1 X 15 =- =- T= 4!5.00/=-
98 BP )<)7-7)A8) A8 $ 1 X 180 =- =- T= 4%0.00/=-
99 BP )<)7-7)A8) A8)P $ 1 X 180 =- =- T= 4!0.00/=-
100 BP )<)7-7)A8) A8 1 X 180 =- =- T= 4%5.00/=-
101 BP )<)7-7)A8) A8)P 1 X 180 =- =- T= 4!5.00/=-
10$ BP )<)7-7)A8) 7BB $ 1 X 180 =- =- T= 14%.00/=-
10 BP B7B -7)A8) <3 1 X 180 =- =- T= 14%.00/=-
104 BP )<)7-7)A8) P7$ 1 X 180 =- =- T= 14%.00/=-
105 BP )<)7-7)A8) C $ 1 X 180 =- =- T= 14%.00/=-
10% BP )<)7-7)A8) A8)P 1 1 X 180 =- =- T= 00.00/=-
10! BP )<)7-7)A8) &&)P 0 1 X 180 =- =- T= $0.00/=-
108 BP )<)7-7)A8) ;T- $ 1 X 180 =- =- T= %5.00/=-
109 BP 8>P)7 ? $0@ 50 1 X 4 AT7 CA< T= 5.00/CA<
110 BP 8>P)7 ? $0@ 50 1 X 1 AT7 CA< T= $8.00/CA<
111 BP &3T37 3CA 40 1 X 1 AT7 CA< T= 90.00/CA<
11$ BP 'C)8)A ;' 40 1 X 1 AT7 CA< T= 90.00/CA<
11 BP ?C8C3 $000 $0@ 50 1 X 500 &A CA< T= %.00/CA<
114 BP )<)7-A8 <-A 1 X $05/$08 AT7 AT7 T= 10.00/AT7
115 BP )<)7-A8 <-& 40 1 X $08 AT7 AT7 T= 1!0.00/AT7
11% BP 83AT7)<' -P 1 X $08 AT7 AT7 T= $4.00 /AT7
11! BP )<)7-3A B8A
.T7A<8"37&)7 3CA0
1 X $10 AT7 AT7 T= $00.00/AT7
118 BP ?C8C3 000 $0@50 T-8AC" 1 X 4 AT7 CA< T= 1,%15.00/CA<
119 BP ?C8C3 000 $0@50 T-8AC" 1 X 1 AT7 CA< T= 408.00/CA<
1$0 BP B7A=) "A>C' '3T 4 1 X 500 &A CA< T= $50.00/CA<
1$1 BP ?C8C3 C<- $0@50 8"CC
.5AT7G 0.5AT7 "7))
1 X .5 AT7 CA< T= 1,40.00/CA<
1$$ BP A>T7A< 'X CCC 1 X $08 AT7 AT7 T= 40.00/AT7
1$ BP A>T7A< 'X CCC 1 X 1 AT7 CA< T= 95.00/CA<
1$4 BP ?A<)AA>8 C<- 15@40 C" 1 X $08 AT7 AT7 T= $50.00/AT7
1$5 BP ?A<)AA>8 C% -A3BAA C;4 1 X $08 AT7 AT7 T= 50.00/AT7
1$% BP )<)7-3A T;B $ 1 X $08 AT7 AT7 T= $0.00/AT7
1$! BP )<)7-3A T;B 4% 1 X $09 AT7 AT7 T= $0.00/AT7
1$8 BP )<)7-3A T;B %8 1 X $08/$09 AT7 AT7 T= $0.00/AT7
1$9 BP )<)7-3A T;B 100 1X $08 AT7 AT7 T= $0.00/AT7
10 BP )<)7-3A T;B 150 1X $00 AT7 AT7 T= $0.00/AT7
11 BP )<)7-)A7 ;EP3 80@90 -A 5 1 X $08 AT7 AT7 T= 400.00/AT7
1$ BP )<)7-)A7 ;EP3 85@140 -A 5 1 X $08 AT7 AT7 T= 400.00/AT7
1 BP P73C33A P7)&CX)' C33AA<T 1X 1 A CA< CA< T= $5.00/ CA<
14 BP P73C33A P7)&CX)' C33AA<T 1X $08 AT7 AT7 T= 10.00/AT7
15 BP B7A=) "A>C' '3T 4 1X $50 &A CA< T= 150.00/CA<
1% BP A>T7A< ')X/&)7C 1X1 AT7 CA< T= 95.00/CA<
10 T;) AB3?) &)<TC3<)' 8)AAC<- P7CC)8 A7) 8>BB)CT T3 C;A<-)/ "A>CT>ATC3< @CT;3>T <3TCC) 3< C&P38CTC3<
3" -3?T. '>TC)8/TAX)8 H C&P37T C38T )TC. A<' T;) P7CC) P7)?ACAC<- AT T;) TC&) 3" ')AC?)7E @CAA APPAE.
$0 T;) AB3?) 8)AAC<- P7CC)8 APPACCABA) "37 8>PPAE )X-&C CT-./')P3T8 T;73>-;3>T T;) C3><T7E. B)"37)
PAACC<- T;) C<')<T PA)A8) C3<TACT @CT; 7)8P)CTC?) 8AA)8 3""CC)/')P3T 3""CC) 7)-A7'C<- A?ACAABCACTE 3"
7)I>C7)' P73'>CT8.
0 T;C8 P7CC) CC7C>AA7 8>P)7C)')' AAA 3>7 P7)?C3>8 P7CC) CC7C>AA7 .80 A8 APPACCABA) 3< AB3?) -7A')8.
40 T;C8 P7CC) @CAA B) APPACCABA) "37 A-)<T8/')AA)78/C3<8>&)7 H 3T;)7 C>8T3&)78. C>8T3&)78 ;A?) T3
C3AA)CT ">AA I>A<TCTE C< )AC; PAC= .ACC37'C<- T3 PAC= 8CD) 0.
50 P7CC)8 "37 T;) ')")<C)/C3<T7>CTAA C>8T3&)7 A8 P)7 77C C3<T7ACT.7AT) 7><<C<- C3<T7ACT0. T;) 7AT)8
A7) )XCA>8C?) 3" A3CAA TAX)8, C&P38CTC3< 3" @;CC; C" A<E @CAA B) 3< B>E)7J8 ACC3><T.
58/59, AGRABAD COMMERCIAL AREA, CHITTAGONG.
HEAD OFFICE.
PHONE: 711891-8 , FAX: 88-031-251!!2.
&,CHA'+? MMSC /A. : MA= 82? 1288
/HA#A . CO/ : 3422
': @(MMSC SLL&,+ P'&C O- &MPO'./ <BL,/ABL
L%B'&CA,.S ? --C.&D MA=F 82? 1288
Sl. ,o. - 7 A ' ) < A & ) PAC# S&E %,&. %,&. P'&C .A#A
01 BP 8>P)7 ? $0@ 50 8-C' 1 X 5 AT7 CA< T= 1,%!0.00 /CA<
0$ BP ?A<)AA>8 C 40 C"8" 1 X 5 AT7 CA< T= 1,540.00 /CA<
0 BP )<)7-3A ;' 40 8CCC 1 X 5 AT7 CA< T= 1,1!%.00 /CA<
04 BP?A<)AA>8 C 15@ 40
C"4 8B
1 X 4 AT7 CA< T= 1,40.00/CA<
05 BP ?C8C3 $000 $0@ 50 T- 8AC" 1 X 4 AT7 CA< T= 1,11.00 /CA<
0% BP ?C8C3 $000 $0@ 50 T-
8A C"
1 X 1 AT7 CA< T= $84.00 /CA<
0! BP ?C8C3 5000 10@ 40/
BP ?C8C3 5000 5@ 40 8AC"
1 X 4 AT7 CA< T= ,1%0.00 /CA<
08 BP ?C8C3 5000 10@ 40/
BP ?C8C3 5000 5@40 8AC"
1 X 1 AT7 CA< T= 845.00 /CA<
09 BP C33AA<T 1 X 1 AT7 CA< T= 50.00 / CA<
10 BP C33AA<T 1 X 4 AT7 CA< T= 1,1%0.00 / CA<
11 BP A<TC"7))D) 1 X 1 AT7 CA< T= %0.00 / CA<
1$ BP A>T7A< 'X CC 1 X 1 AT7 CA< T= %0.00 /CA<
1 BP A>T7A< 'X CC 1 X $5 AT7 AT7 T= $!.00 /AT7
14 BP )<)7-)A7 )P 140 -A4 1 X 1 AT7 CA< T= 15.00 /CA<
15 BP )<)7-)A7 )P 140 -A4 1 X 4 AT7 CA< T= 1,$40.00 /CA<
1% BP )<)7-)A7 ;EP3 90 -A5 1 X 1 AT7 CA< T= %.00 /CA<
1! BP )<)7-)A7 ;EP3 140 -A5 1 X 1 AT7 CA< T= 5!.00 /CA<
18 BP )<)7-)A7 ;EP3 90 -A5 1 X 4 AT7 CA< T= 1,$50.00 /CA<
19 BP )<)7-)A7 ;EP3 140-A5 1 X 4 AT7 CA< T= 1,$%0.00 /CA<
$0 BP )<)7-7)A8) A $ 1 X 500 -& TC< T= $$%.00/ TC<
$1 BP )<)7-7)A8) A $ 1 X 1 =- TC< T= 494.00 / TC<
$0 BP ?A<)AA>8 8 $0@50 C' 1 X 10 AT7 B%C#. T= 840.00 / B>C.
$1 BP ?A<)AA>8 C4 15@40 C"4 1 X 18 AT7 B%C#. T= $, 0$1.00 / B>C.
$$ BP ?C8T7A $T $00 1 X %0 &A PAC# T= 11.00 /PAC=
$ BP ?C8C3 C<- $0@ 50 8"CC 1 X 1 AT7 CA, T= $%.00 / CA<
$4 BP ?C8C3 C<- $0@ 50 8"CC 1 X 4 AT7 CA, T= 1,410.00 / CA<
$5 B7A=) "A>C' '3T 1 X 500 &A CA, T= 1%8.00 / CA<
$% BP B7A=) "A>C' '3T 1 X $50 &A CA, T= !.00 / CA<
- 7 A ' ) < A & ) PAC# S&E %,&. %,&. P'&C .A#A
$! BP B7A=) "A>C' '3T 1 X 500 &A CA< T= 1!9.00 / CA<
$8 BP )<)7-3A ;' 0/40/50 1 X $05 AT7 '7>& AT7 T= 1%0.00 / AT7
. B>A= 0
$9 BP )<)7-3A ;'X 0/40/50 1 X $05 AT7 '7>& AT7 T= 180.00 / AT7
. B>A= 0
0 BP ?A<)AA>8 C 0/40/50 1 X $05 AT7 '7>& AT7 T= 180.00 / AT7
. B>A= 0
1 8;)AA B7A=) A<' CA>TC; "A>C'
'3T 4
1 X 500 &A CA< T= $10.00 / CA<
$ BP ?C8C3 000 $0@50 T- 8AC" 1 X 4 AT7 CA< T= 1,%95.00 /CA<
BP ?C8C3 000 $0@50 T- 8AC" 1 X 1 AT7 CA< T= 40.00 /CA<
4 BP B7A=) "A>C' '3T 4 1 X 500 &A CA< T= $%.00 /CA<
5 BP ?C8C3 C<- $0@50 8"CC
.5 AT7G 0.5 AT7 "7))
1 X .5 AT7 CA< T= 1,410.00 /CA<
% BP A>T7A< 'X CCC 1 X 1 AT7 CA< T= 415.00/ CA<
! BP 8>P)7? $0@50 8-C' 1X 1 AT7 CA< T= 45.00 / CA<
8 BP ?C8C3 $000 $0@50 8AC" $08A 1X$05/$08 AT7 '7>& AT7 T= $5$.00 /AT7
.B>A=0
9 BP P7)C33A P7)&CX)'
C33AA<T
1X1 AT7 CA< T= 50.00/CA<
40 BP B7A=) "A>C' '3T 4 1X$50 &A CA< T= 1%0.00/CA<
41 BP A>T7A< ')X/&)7C 1X1 AT7 CA< T= 415.00/CA<
10 T;) AB3?) &)<TC3<)' 8)AAC<- P7CC)8 A7) 8>BB)CT T3 C;A<-)/ "A>CT>ATC3< @CT;3>T
<3TCC) 3< C&P38CTC3< 3" -3?T. '>TC)8/TAX)8 H C&P37T C38T )TC. A<' T;) P7CC)
P7)?ACAC<- AT T;) TC&) 3" ')AC?)7E @CAA APPAE.
$0 T;) AB3?) 8)AAC<- P7CC)8 APPACCABA) "37 8>PPAE )X-&C CT-./')P3T8 T;73>-;3>T T;)
C3><T7E. B)"37) PAACC<- T;) C<')<T PA)A8) C3<TACT @CT; 7)8P)CTC?) 8AA)8
3""CC)/')P3T 3""CC) 7)-A7'C<- A?ACAABCACTE 3" 7)I>C7)' P73'>CT8.
0 T;C8 P7CC) CC7C>AA7 8>P)7C)')' AAA 3>7 P7)?C3>8 P7CC) CC7C>AA7 .80 A8 APPACCABA)
3< AB3?) -7A')8.
40 T;C8 P7CC) @CAA B) APPACCABA) "37 A-)<T8/')AA)78/C3<8>&)7 H 3T;)7 C>8T3&)78.
C>8T3&)78 ;A?) T3 C3AA)CT ">AA I>A<TCTE C< )AC; PAC= .ACC37'C<- T3 PAC= 8CD) 0.
50 P7CC)8 "37 T;) ')")<C)/C3<T7>CTAA C>8T3&)7 A8 P)7 77C C3<T7ACT.7AT) 7><<C<-
C3<T7ACT0. T;) 7AT)8 A7) )XCA>8C?) 3" A3CAA TAX)8, C&P38CTC3< 3" @;CC; C" A<E @CAA
B) 3< B>E)7J8 ACC3><T.
3322 Place : The" do business through
Delar
Agent
Customer
Trans shipment of product. They transship through
). River#?$E
(. Rail head
;. .agon
3323 Promotional Activities:
As a su2sidiary company of B%C* '%- does not ta/e any promotional program. Sometimes company ta/es
some promotional activities for lu2ricants. Belo1 ta2le sho1s some promotional program. 9enerally they
give three incentive in a year. Recently they give an incentive in (B years meeting.
Incentive SchemeI Program during 0DDB#0DD9
Sl ;o ;ame of the program =uration
) 9old coin promotion program $)#$?#$" to ;)#$?#$"
( Super#D promo#pac/ %rogram
; Hemonta Upaher $)#))#$" to ;)#$)#$?
> Clean 1in offer %rogram $)#$B#$? to ;)#$?#$?
B R ' Contest $)#)$#$? to ;)#)(#$?
333 Managing the mar'eting effort:
.hen developing the mar/eting strategy* managers must consider more than consumer need. They must
also consider the companyAs industry position relative to competitors. 'ar/eting must design competitive
mar/eting strategies that match the companyAs position* resources ageist those competitors then effectively
manage and adapt these strategies to meet changing condition.
+ompetitor anal"sis and competitive mar'eting strategies:
To 2e successful* the company must do a 2etter Co2 than its competitors to satisfy target consumers. As
only three oil mar/eting companyAs has 2een mar/eting %4- products in Bangladesh and total demands is
higher than total supply and the 0uality* price* grades etc are almost same* so 1e do not find hard
competition 1ithin the sister concerns. But there is a competition among the sister concerns to increases
sales position I.&. mar/et share. '%- tries to provide %4- products through effective distri2ution net1or/
all over the country and influence the customers 1ith the help the help of attractive 2ehavior and also
provide pro2lem solution pac/age.
35 Introduction of Sales =epartment :
During ($$@#($)$* companyAs net sales of all /inds of %etroleum %roducts 6including -u2ricating 4ils7
1ere )).@, -ac 'etric Tons of sales value of T/. ,>,;?,.;B -ac. %revious ($$@#($)$* companyAs net sales
of all /inds of %etroleum %roducts 6including -u2ricating 4ils7 1ere )$.," -ac 'etric Tons of sales value
of T/. ,)",;".?, -ac. In the year ($$"#($$?* company sold )).>, -ac 'etric Tons* sales value of 1hich
1as T/. BB>>@>.$" -ac Though sales sho1ed a decline of )(.$?E higher in volume* sales value resulted in
an increase of ;(.B?E* mostly due to price enhancement of fuel effective from the previous year. 'ar/et
share participation of '%- 1as ;B.(; in 8uel* -%9 = Bitumen and >".)$E in -u2ricants 6among the three
oil mar/eting company7.
Regional Sales
'eghna %etroleum -imited has sales activities in 1hole country divided in > regions. These are 6)7
Chittagong region 6(7 Dha/a region 6;7 Bogra Reigion and 6>7 <hulna region.
'%- has three types of trade!
Retail trade # 8rilling station or %etrol pump 2usiness.
Reseller = %ac/ed %oint dealer # Agency 2usiness of /erosene* Diesel = -u2e
Direct customers # All direct customer sales.
Retail Trade
Retail Trade is the 2usiness operated through dealers 2y developing filling stations or petrol pumps. This
department is controlled 2y Retail Trade 'anager.
8illing Station has t1o categories.
A Site M 8ully o1ned 2y '%-. Dealer has to pay license fee O T/. $.$) per ltr. for fuel and T/. ( per ltr.
for lu2ricants and royalty fee ($E on net profit in every month.
B Site M 8ully o1ned 2y dealers. Dealer has to pay license fee O T/. $$B per ltr.
8or dealership security money is T/. )*$$*$$$J#. This amount is refunda2le. Dealership can 2e transferred
2y surrendering the e5isting agreement. 8or A site filling station* agreement is made for ( years and for B
site filling station* agreement is made for long time.
.actors to be considered for establishing .illing Station:
). Distance from one filling station to another filling station is ; /m. on the same road same side
1ithin the metropolitan areaJdistrict area and outside the metropolitan areaJdistrict area distance
is , /m.
(. Distance from one filling station to another filling station is ( /m. on the same road opposite
side 1ithin the metropolitan areaJdistrict area and outside the metropolitan areaJdistrict area
distance is > /m.
;. B%C can lighten up these rules in case of e5ceptional case.
>. These rules are rela5ed in case of esta2lishing C9 8illing Station.
Resell Trade I Agenc" Trade
Resell TradeJAgency Trade is operated in remote area in 1hich case esta2lishment of filling station is not
feasi2le. Agency 2usiness is operated for selling /erosene* diesel and lu2ricants. Agency traders can also
sell petrol and octane 1ith the special permission from &5plosive Department. 8or agency 2usiness*
declares ma/e application to Area 4fficer. Area officer su2mits to R' 6Regional 'anager7 1ith field
report. R' for1ards the repot to D9' 6Sales7. D9' 6Sales7 for1ards to 9' 6'ar/eting7. 9'
6'ar/eting7 su2mits report to 'D for approval. After getting approval from 'D* D9' 6Sales7 ma/es
contract 1ith agent.
=irect Business
'%- sales its %4- %roducts directly to some organi:ations for their o1n consumption. These organi:ations
may 2e government or private oriented. These organi:ation are '%-As direct customers* 1hich are as
follo1s!
a7 Defense sector.
27 C%A
c7 Bangladesh Rail1ay
d7 %o1er Section
e7 BI.TC
f7 B S C
g7 BRTC
h7 <arnaphully %aper 'ills
i7 9as fields
C7 Cement 'ills.
Besides these* '%- also has some private direct customers li/es Shipping companies* Tea* gardens* Sugar
'ills* +ute 'ills* 9as 8ields* Bric/ 8ields* Cement 8actories etc.
%rocess of Direct Business is yearly contract 2asis. Contract is t1o types!
a7 Credit Sale
27 Cash sale.
At present only Defense can 2uy %4- product 2y credit 2asis. Cash sale is done 2y DD* %ay 4rder or %ay#
in#Slip. Direct 2usiness manager conducts all the activities of consumer trade. '%- collect direct customer
2y follo1ing process!
a7 Industrial Tenders.
27 .ithout Tenders 6Based on relationship and good1ill7
c7 %urchase offer through industry.
3B Technical Services
Technical services department plays a vital role to mar/et lu2ricating oil. Technical service 'anager
e5perienced in technical side. All activities are performed to import lu2ricating oils from 1orld famous
British petroleum. He also gives suggestion to 2lend 2ase oil imported 2y %BC as per '%- re0uirements to
the t1o 2lending company i.e. SA4C- and &-B- according to formula of B%. -u2ricating oils is the most
profita2le product 1hich gives the highest profit margin. Technical Services manager also renders post
sales service to the customer regarding 0uality and performance of the product.
T1o types of lu2ricants mar/eted 2y '%-. These are!
i7 Blended
ii7 on#Blended
). Blended : '%- directly imports B% lu2ricants in different pac/ed si:es and drum si:es.
'%- imports lu2e in the follo1ing si:es!
Can Si:e M B-tr* > -tr* ; -tr* ) -tr* -tr.
Drum si:e M ()$ -tr* ($@ -tr* ($? -tr* ($B -tr and ($$ -tr.
(. ;on Blended : In this case 2ase oil is imported 2y B%C in ; grades i.e. S)B$* SB$$* SBS)B$
and 2lended in &-B- or SA4C- using additives according to B% formula and mar/eted in the
name of B% Brand.
-ocally 2lended lu2ricating oil has different category li/e as
&ngine 4il
Hydraulic 4il
Tur2ine 4il
Industrial 4il
Circulating 4il
+omplains 6andling :
4ne of important function of sales department is to handle complains properly and efficiently. Complains
come from various sources 1hich are as follo1s.
). 'a5imum complains come from direct customers 1ho directly procure from '%-.
(. Sometimes retailers also complain a2out the 0uality Luantity grades color etc. of %4- product.
Complains should 2e handled 1ith due care and attention to protect the good1ill of company. 8or this
reason '%- ta/es some steps to handle complains 1hich are given 2elo1!
P -isting complains 1ith care and attention.
P Classify the nature of complain
P Send officer to investigate the real facts
P If any complains comes from customer regarding product 0uality* grades* uses etc. then advices and
technical assistance are provided to them.
38 .unctions of Planning E )conomics =epartment
This department performs the follo1ing functions!
P Sales forecasting
P Schedule operation program
P CompanyAs 8uture demand forecasting and infrastructure development plan to meet demand.
P -ong term and sustaina2le planning.
P Study economical and technical feasi2ility
P Analy:e previous sales tread find out area 1ise 1ea/ness and plan effective strategy.
P Business diversification plans.
9enerally sales forecasting is done considering the amount of crude and finished products planned for sales
and the availa2ility of funds for ma/ing that amount of sale etc.
4perational program ensures right 0uantity of %4- products in the right place and right time 1ith the 2et
mode of transportation. 8or this operational program* a nation1ide
net1or/ is designed connecting all dealerAs* agents all over Bangladesh to ma/e availa2le the products in
all re0uired concerns.
4nce 'eghna decided to start fertili:er 2usiness other than mar/eting %4- products 2ut due to some
constraint this 2usiness 1as stopped. At present '%- has an agreement 1ith Rahim Afroo: for mar/eting
2attery 1ater.
39 .unctions of )ngineering =epartment
&ngineering department is very important department of '%- as it is responsi2le for proCect planning =
implementation* preparing = revie1ing the companyAs 2udget estimation 2efore tending etc. &ngr.
Department ta/es measure for total safety = securities at the depots through out the country. It follo1s =
implements the e5plosive rules of )@;".
There are different rules for handling = storage of different %4- product. &ngr. Department implements
the rule. It also implements the rules of 8actory Act )@,B* rules of &nvironment Department of Bangladesh
9overnment.
Another important responsi2ility of &ngr. Department is preparing the companyAs 2udget. There are t1o
types!
). Capital Budget ! This 2udget is a2out ($J(B crore ta/e per year that include proCect li/e storage
tan/s 2uilding* 2ig amount of renovation* procuring office e0uipment etc. 8or capital 2udget
e5penses re0uired BUD#(c 6cut of 2udget allocation7.
(. Revenue Budget M &5penses for normal day to day items li/e stationery* salary* maintenance etc.
are revenue /inds of 2udget. It is a2out B crore ta/a per year.

+hapter# .ive
5/ Introductions of -perations =epartment:
4peration department is the largest department in '%-. This department ensures proper procurement
supply and distri2ution of petroleum products. It is difficult to ensure the supply of %4- product at a time
according to the demand in the 1hole country. But operation department does this hard Co2 timely and
efficiently from Chittagong to the remotest locations of the country.
50 -rganogram of -perations =ept:
D9'
64perations7
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52 .unctions of -perations =epartment:
Inventory
%roduct receipt
Sales
DispatchJ Transshipment of different depots.
Documentation.
Collection of money against sale
Deposit of money in Ban/.
53 =eport:
53/ : Activities of =eport:
Depots actually perform the follo1ing activities!
). Receive petroleum product from 'I
(. %roper storage in tan/.
;. Despatch %4- products to other depots through shallo1 draft tan/er.
>. Sales to different customers through tan/ J lorries J tan/ 1agon J truc/s J small tan/ers etc.
'%- has ), depots in > regions. These are!
=ha'a +hittagong Ahulna Bogra
9odenail Chandpur Daulatpur Rangpur
8atullah Shrimangal +hala/athi atore
Bhaira2 B. Baria Barishal Harian
&%4- 'oghla2a:ar Chilmari
Bagha2ari
%ra2atipur
In order to ensure proper mar/eting of %4- products '%- has ta/en various steps from time to time are
discussed as under!
Meghna Model Service centre:
'eghna 'odel Service center is the only one filling station 1hich is operated under the companyAs o1n
supervision at Shah2ag in Dha/a. The main duties and responsi2ilities of this filling station are to deliver
fuel oil to the 9ovt. and pu2lic transport in the Dha/a city.
)mergenc" .uel =epot:
During the year )@??* it 1as very difficult to supply %4- products to Dha/a and other places due to
destructive flood. from this e5perience = other e5periences li/e transport stri/es* hartal etc. the company
decided to set up emergency %4- depot in the safety area near Uttara in Dha/a in )@?@ to store sufficient
%4- products to meet fuel needs at the time of crisis. This depot is /no1 as &%4-.
=epot ;et(or'
530 +ontroller of =epots#
Controller of Depots loo/s after all the depots all over the country for proper storing of %4- products.
Depots are large storage location. There are different storage tan/s for storing different %4- products in
depots are classified in three categories. These are!
). Riverside Depots.
(. Rail1ay Depots.
;. Roadside Depots.
/ Riverside =epots:
These types of depots are situated 2eside the rivers. %4- products are transshipped from 'I to
9odenail* 8atullah* Daulatpur* Barisal* +hala/athi 1ith the help of coastal tan/ers and to Chandpur*
Bhaira2* Bagha2ari and Chilmari 1ith the help of shallo1 draft tan/er.
0 Rail(a" =epots:
%4- products are transshipped from 'I to these depots 1ith the help of rail1ay 1agons. These
depots are atore* Harian* &%4-* Sreemongal* %ar2atipur and Rangpur.
Main Installation
+hittagong
9odenaeil 8atullah Barisal +hala/ati Daulatpur
Bagha2ari Chilmari
Bhaira2 Ba:ar Bhaira2 Ba:ar
&%4- Dha/a Rangpur &%4- Dha/a Rangpur
Srimongal
'oghla2a:ar
%ar2atipur
Riverine =epot
Railhead =epot
532 Stoc' loss of handling P-L Product :
4peration loss
Conversion loss
-ea/age
%ilferage
4ver flo1
Contamination
-oss due to 1rong calculation
-oss due to 1rong cali2ration of storage tan/.
533 Measurement I Stoc' loss control of bul' products at MII=epots
). 'orning dips 6dip* Temperature = specific gravity7 of each storage tan/ are ta/en manually.
(. 42served Luantity of each storage tan/ is found out from the respective cali2ration chart against
dip ta/en.
;. &0uivalent 0uantity at ;$$ is calculated 1ith the follo1ing formula!
D
;$
Q R)S 6;$#T7 5 T D
$
Here D
;$
Q Dolume at ;$
$
c
T Q 42served temperature*
$
C.
;$
$
C Q Reference temperature
Q Dolume correction co#efficient factor per
$
C.
>. %roduct sale is affected though product flo1 meter at o2served temperature.
B. Accounting of stoc/ J inventory J loss = gain of %4- products are maintained at ;$
$
C* the reference
temperature of 4il measurement in Bangladesh.
53B Instrument for measuring P-L:
a. Steel Dip Tape = Bo2.
2. .ater 8inding %aste.
c. 4il 8inding %aste.
d. Sample Can.
e. Thermometer.
f. Hydro meter.
538 Technical Term to measure the oil of Tan':
a. 9auge Hatch ! The opening in the top of a tan/ through 1hich dipping J ullaging are carried out.
2. Reference* 9auge %oint ! A point mar/ed on the gauge hatch of a tan/ to indicate the position at
1hich gauging shall 2e carried out.
c. Datum %late ! A level metal plate located directly under the reference gauge point to provide a fi5ed
contact surface from 1hich li0uid level measurement can 2e made.
d. Cut ! The line of demarcation on the measuring scale made 2y the material 2eing measured.
e. Reference 9auge Height ! The standard distance from the datum plat of tan/ 2ottom to the reference
gauge point.
f. Inn age 9auge 6Dip7 ! The level of li0uid in a tan/ measured from the datum plate or tan/ 2ottom to
the surface of the li0uid.
g. 4utage 9auge 6Ullage7 ! The distance from the surface of the li0uid in a tan/ to the reference gauge
point of the tan/.
55 Introduction of Main Installation :
'ain Installation is very important* 2usiest and largest depot from 1hich all /inds of %4- products are
supplied to various Depots in all over the Bangladesh. It is /no1n as the heart of 'eghna %etroleum
-imited* 1hich receive* dispatch and local sale 6chittagong7 of petroleum oil = lu2ricating oil all over the
country. The operational activities of the 'I are 2roadly illustrated as follo1s!
To receive %4- products through import = &R-.
&ffective storage in the tan/.
Dispatch the products to different depots through tan/ lorry* tan/ 1agon* costal tan/er* shallo1 draft
tan/er* truc/ and country 2oat.
'%-As main Installation is situated on the 1est 2an/ of river <arnaphully on the air port road at %atenga
and 2ade country 1ide net1or/ of depots i.e. Rail head and Reverend. It has a vast area of ,B acre of 1hich
>> acres of its o1n. It has t1o terminals!
). orth Terminal.
(. South Terminal.
It has reserve tan/s over the orth Terminal and thirteen reserve tan/s over the South Terminal and a ne1
Seconded Reserve Tan/ is under construction over the South Terminal. There are si5 1arehouses in the 'I
1hich are used for storing pac/ed products. A pump house is e5isting in south terminal and another pump
is under construction at north terminal on the 'ain Installation. %umps are used for transferring %4-
product from storage tan/s to different delivery points through pipelines. There are t1o types of pumps
usually used in TerminalJDepot.
'%- has T1o +etty. These are!
). -ighter +etty o# $> 6-+ $>7
(. Dolphin 4il +etty 6D4+ $B7
5B Structure of Main Installation

5B/ B<LA S)+TI-;:
Bul/ section is the 2usiest section in 'ain Installation. This section handles non#pac/ed petroleum
products. It is very important section in an oil company. The performance of this section is greatly
responsi2le for overall reputation of the company. The Bul/#in#charge is responsi2le for all activities
regarding the handling of the 2ul/ products. He has to put for1ard the latest informationAs a2out the stoc/
level* sales statement* transshipment and loss = gain of different 2ul/ products. This flo1 of information is
very helpful to higher management for proper planning and decision#ma/ing.
The function of this department is divided in to ( parts!
Receive.
Distri2ute
'ain Installation receives the %4- products 2y ; 1ays!
Directly import 2y B%C.
8rom &R-
8rom various gas fields.
This %4- products 1ill 2e distri2uted all the depots of '%- through!
Tan/ lorry
Tan/ .agon
Bo5 .agon
Coastal tan/er
Shallo1 draft tan/er.
'oreover it stores heavy condensates and light condensates fro different gas fields. -ight condensates are
pumped to &R- for 2lending. Heavy condensate does not need any 2lending operation. It is mi5ed 1ith
HSD in the proportion!#
A9'
'I
4peration
Controller
Bul/
Section
In Charge
-u2e
Section
In Charge
'aintenan
ce = repair
Section
In Charge
Shipping
Duty =
Claims
Section
In Charge
-%9
Secion
In Charge
.agon
Section
In charge
4=B
Section
In Charge
Security
Section
In charge
HSD! Heavy condensates Q >!).
This section has t1o terminals for storage and supply of 2ul/ products 1here t1enty Si5 storage tan/s are
installed. All the tan/s are lin/ed 1ith &R-* '%-* +4C- and %4C-As Cetties 2y )(* ? = , inches pipelines.
'aCor activities of 2ul/ section are as follo1s!
Receiving 2ul/ products from &R-.
Handing and Receiving 2ul/ products from import tan/er.
%rocurement of 2ul/ products.
Displacement of 2ul/ products.
-ocal sale of 2ul/ products from 'I.
B% product receives ($E from the o1n sources and ?$E from import.
&very tan/ has 1ater under the tan/ for dealing the stoc/. It tan/ 1ould lea/ then 1ater 1ould go. &very
day responsi2le person does the survey 1hat is the situation of tan/. Specific after receiving the product
and 2efore the delivery of products the main installation manager maintains the specific gravity. The
product delivery and receive and transaction main 2y the main installation.
=eliver" Point Shed ?=P Shed@:#
8rom delivery point shed 6D% Shed7 %4- products are delivered 2y the tan/ lorry* truc/ and drums. Upon
receipt of the invoice the concerned officer issues a gate pass to allo1 entering the tan/ lorry* truc/ or push
car to the terminal premises to receive products. After ta/ing the delivery the dip is chec/ed 2y the gouger*
security and occasionally 2y concern officer and compared against the cali2ration chart of the respective
tan/ lorry and ta/es necessary action so that right amount of product is supplied to the customer.
'a5imum Standard Capacity of Tan/ lorry is @$$$ liters and Drum is ($$$ liters.
Bun'er Suppl":
.hen any marine vessel ta/es the delivery of fuel oil or lu2e oil for its o1n consumption then it is called
Bun/er to that vessel. Bun/er may 2e international or local.
International 2un/er refers to the supply of fuel or lu2e to an ocean going vessel or to a foreign chattered
vessel. 8or supplying any international 2un/er Duty = Claim Section ma/es necessary arrangement for
custom clearance. International 2un/ering is duty free.
-ocal 2un/er refers to the supply of fuel or lu2e to any vessel that runs 1ithin the territory of Bangladesh.
The properties of the vessels must 2e enlisted in the customer list of '%-. The o1ner of the vessel su2mit
an application together 1ith the re0uired DD. Upon approval in#voice is prepared in the 4=B section. The
duty officer releases the delivery order. The companies enlisted vessels may ta/e 2un/er on credit later on
the 2ill for this 2un/er is deducted from the fright 2ill. -ocal 2un/ering is duty paid.
5B0 L<B) S)+TI-;:
-u2e oil is the main profita2le product of '%-. '%- has earned more than "$E profit from lu2e oil. -u2e
product has t1o parts!
-ocally Blended
Imported lu2e including marine lu2e.
'%- 2as 2lended lu2e oil locally in the &-B- and SA4C-. B%C import the 2ase oil and the &-B- and
SA4C- has mi5ed the additives 1ith the formulation of B% and then 2led them. This locally 2lended lu2e
oil services the all over the country.
Imported lu2e oil comes from B% 'iddle &ast and B% Singapore. .hen '%- has imported directly from
B%* the product is received 2y '%- through Cane and drums.
+A;): B liter* > liter* ) liter* U liter.
Pail: )? liters* )?/gs
B% lu2ricants can 2e classified as follo1s!
Automotive -u2ricantsJ 8luids = 9reases.
'arine = Industrial -u2ricants.
Hydraulic 8luids.
Tur2ine 4ils.
Industrial 9ear = Circulatory 4ils.
Compressor 4il.
'achinery 4ils# 9eneral.
Heat Transfer 4il.
Specialty = 'etal Cutting 4ils and 8luids.
'%- has an agreement 1ith the B% the 1hen any ship enters in the area of Bangladesh and if they need any
marine lu2e oil '%- has to 2e served lu2e oil to that ship* this is 'arine -u2e. '%- 1ill receive a supplier
advice paper from marine ship. After receiving this paper* '%- 1ill 2e completed all the formalities and
then 1ill deliver lu2e oil to the marine ship and 1ill inform to the B%. 'arine -u2e stores in the 2onded
1arehouse. Storage charge is V ))$ per '.T T1o types of marine lu2e '%- stoc/s!
B% 'arine.
Castrol 'arine.
To recover the loss of engine lu2e oil ha 2een used. It atmospheric temperature is 2elo1 ;$ degree Celsius
then grade ;$. .hen ever the temperature is a2ove ;$ degree Celsius it is 2etter to use grade >$ to get good
result. B%C normally import three types of 2ase oil.
These are!
). S#)B$
(. S#B$$
;. SBs#)B$
-u2e oil made in different 1ays. These are!
o Base oil
o Base oil S Base oil
o Base oil S Additives.
-u2e treatment can 2e done in t1o 1ays. These are!
). Heating treatment.
(. Cooling treatment.
Lube Garehouse:
In lu2e 1arehouse different types of container do filling and pac/ing 2lended product. This lu2e sends of
different depot 2y carrying controller. It is sale 2y different agent and dealer.
Lube Shed:
ormally imported product is /ept in lu2e shed. Different types of additive line 4-4A# (@;@* B%T#B??*
B%S>;>* 'C%#)$, is also /ept. Different types of imported container and lu2e shed are also 2eing here.
5B2 MAI;T);A;+) E R)PAIR S)+TI-;:
'aintenance = Repair is the section 1here all the 1or/s of development* construction* maintenance* repair
and cleaning are performed and supervised. An '#> category officer is the in#charge of this section. There
are a lot of staffs 1or/s there such as#electrician* carpenter* filter* motor mechanic and other manpo1er
1or/ing under this section. They maintain day to day trou2leshooting. The various development 1or/s J
programs are also done under o2servations of this section. .hen any parts of the vehicles* motor* meters or
any pump has damaged* all the materials are repaired in the section. This section monitor a2out the all
functions of 9enerator* Compressor = 9ate 2ul2.
5B3 ST-R) S)+TI-;:
Store section in under 'aintenance = Repair Section. Any ne1* old and damaged are stored here. Such as#
9ate 2ul2* Hose pipe* +ute po1der* Chain* %roduct delivery flo1 meter* fire pipe* lead seal* Diesel driven
pump* office stationery* daily products etc.
This store is meant as central store. Any /inds of 1or/s done in 'ain Installation 2oth emergency and
ordinary all types of necessary parts are supply from this store. Another thing is that 1hen any depot need
to have any /inds of part then everything is supply from here.
5B5 S6IPPI;:, =<TF E +LAIMS S)+TI-;:
Shipping ! This section has 2een closed 1hen &sso Company sold out their company to the Bangladesh
9overnment.
=ut" ! '%- has (" tan/s* T1o type of tan/s!
Duty paid tan/ 6&R- paid the Duty7
Bonded tan/ for imported 2ul/ product.
.hen '%- received the oil from Ship* they su2mit the Into Bond Bill of entry to the Custom Authority
1ithin )B days from the receiving time. '%- 1ill su2mit the &5 Bond 2ill of entry to the Custom Authority
1hen product 1ill 2e dispatched and '%- 1ill pay the duty as per rules* B%C reim2urse this duty to the
'%-.
Duty for o1n import! '%- import lu2e* additives* grease* transformer oil* meter* hose pipe* pump* 1ith the
approval of B%C. After approval of B%C* '%- open -JC. .hen supplier send the shipment document*
'%- handover this document to the C=8 Agent. C=8 Agent completes the 1hole formalities 1ithin free
times. .hen this time e5tend* Custom claims demurrage to the '%-. If the fault is from B%* B% 2ears the
demurrage* other1ise '%- 2ears it.
+laims: > types of Claims!#
). Claim lodged 1ith Bangladesh Rail1ay dispatch through tan/ 1agon 1ithin , months 2eing
dispatch.
(. -odged 1ith sea Custom Authority against e5cess payment of Customs dues 1ith )($ days
2eing payment.
;. -odged 1ith Customs* &5cise = DAT Authority against e5cess payment of DAT 1ithin )($
days.
>. -odged 1ith Insurance Company against short receive of imported pac/ed product. There is no
time limit.
5BB S)+<RITF S)+TI-;:
Security section plays a vital role in any organi:ation. Indirectly they are the o1ner of the organi:ation.
'%- has a security section 1ith a Strong Security officer and a large num2er of elder securities. But in the
security section of '%- no young security.
There are various 1ays of 1astes and theft change of %4- products through the pipe line or tan/. So the
security system of main installation is highly organi:ed. They maintain of chec/ing every person 1ho are
entering in the area through metal detector.
'%- operates mainly three Cetties!
I. Dolphin 4il +etty 6D4+#B7
II. River 'ooring 6R'#B7
III. -ighter +etty 6-+#>7
According to organogram three should 2e ,$ safety 1here three are only ;, guards among them ), are
from Ansers. They do their duties through ; shifting hours!
a7 )
st
shift ?am M >pm
27 (
nd
shift !>pm M )(am
c7 ;
rd
shiftF )(am M ?pm
The functions of this section are!
Bul/ products delivery 6registered7
-u2e products delivery 6reg7
-%9 in = out 6reg7
Bitumen in = out 6reg7
All source of store item
'aterial gate pass
'aintain -ocal Store House 4rder 6-SH47 8orm
'aintain daily la2or slip
Chec/ing all the men and materials
-u2ricants import handling 6regS marine products7
Import handling.
5B8 LP: S)+TI-;:
'%- receives -%9 from only sources -%9 plant Chittagong. -%9 plant Chittagong 2ottles -%9 and '%-
mar/ets it. The -%9 section is responsi2le for all /inds of mar/eting activities of -%9. -%9 section invites
and ma/es agreement 1ith the carrying contractors through tender. These carrying contractors carrying out
the -%9 2ottlesJ cylinders from -%9 plant to main Installation in order to that these contractors T/. (.@$
per cylinder as carrying charges and also distri2ute through out the country. &very cylinder contains )(.B
/gAs of -%9.
5B9 GA:-; S)+TI-;:
.agon section is a part of Bul/ section. Bul/ product li/e# HSD* 84* +B4* S<4* 'S etc. send to different
rail#head depots 2y 1agon. By this 1agon a certain amount of necessary oil are send to Rail1ay. .e
provide oil in our different depots 2y rail1ay 1agon. Such as!
Shreemongal Depot#HSD* S<4
Rangpur Depot#S<4* HSD
Chandpur Depot# +B4.
Rangpur 9as Tur2ine po1er plant# HSD.
Gagon .illing Shed:
Before load %4- product into 1agon this is necessary to 1ash up the 1agon purely. So every 1agon
should discharge system under it 1hich 1agon I load %4- products. This is
necessary to have different pipe line from B% Shed for .agon Shed 2ecause for 1agon and D% shed there
have parallel line and 2oth move at a time. As a result line pressure 2ecome slo1ly and it 1ill ta/e time to
load. Some times 1e see that 1agon loading /eep stop for D% shed after shutting do1n the D% shed 1agon
1ill give to load. It is very 1atchful tas/ to load the 1agon* 2ecause no delivery flo1 meter is used to load
the 1agon.
5B7 -R=)R E BILLI;: S)+TI-;:
4rder = Billing section is the payment receiving section. All payment against %4- and -u2e oil from
customers received here. Amount received through pay#in#slip* payment order J DD etc. There is no cash
received. But no on account sells e5cepts Defense* Rail1ay* and %ort for special consideration.
58 Introduction of SE=:
Supply and Distri2ution Department plays a vital role in case of supply and distri2ution of %4- products to
all of the depots in Bangladesh to supply = distri2ution properly for every product* there is an A9' 6S
=D7 1ho supervises the timing* dispatching* agreement of rent and payment of coastal tan/er* shallo1
tan/er* rail1ay 2o5 1agon and tan/ 1agon etc. S=D 1or/s as vein of human 2ody 1hich helps to flo1 the
2lood 2et1een heart = cell. .ithout vein the 2lood cannot flo1. -i/e as vein 1ithout S =D* the %4-
product cannot 2e sold every1here in Bangladesh.
59 .unctions of Suppl" and =istribution =epartment :
To share out %4- product from &R- and import on the 2asis of demand.
To provide %4- product through all the depots from 'I.
To help B%C to prepare import schedule.
To give coastal tan/er program.
To inform +4C- and %4C- a2out import product.
To recruit coastal tan/er* shallo1 draft tan/er* truc/* etc. on contract 2asis 2y tender on 2asis
of company charter.
To ma/e transit loss and deduct it from freight 2ill.
To prepare &R- and import received statement.
57 Introduction of Purchase =epartment:
Any /ind of purchase of the '%- everything is done 2y this department. To maintain the purchase
department there is a manager in this department. Through different types of purchase depend on different
top level employeeF every single purchase goes through the purchase department. Depending on the price
purchase can divided in to theree types These are!
). Direct purchase 2y user up to T/. ($$$
(. %urchase of goods valuing 2elo1 T/. ;$$$$
;. %urchase of goods valuing a2ove T/. ;$$$$.
T"pes of purchase:
Local Purchase 6It is done 2y local tender7
.oreign Purchase 6It is done 2y International tender7
T"pes of Tender:
4pen Tender
Seal Tender 64nly enlisted party can participate = it only done 1hen the
value is 1ith ;$*$$$ T/7
5/0 +-MPA;F4S P<R+6ASI;: PR-+)=<R)S:
/
st
Step:
Budget item Summary Sheet (BUD-2C):
This is applica2le only for capital items and must.
0
nd
Step:
Purchase Requisition (PA-!):
o Single &nvelope System
o T1o &nvelope Systems.
The purchase Re0uisition 6-%R! 8rom %A#$"7 is an advice and authority to the purchasing Section to ma/e
a purchase. o purchase 1ill 2e made 2y the %urchase Section unless authori:ed 2y a properly approved
purchase re0uisition on from %A#$".
2
rd
Step:
"uotation:
Direct procurement or Committee procurement in a very special case = approved 2y
'D.
U% to T/. ;$*$$$J# Distri2uted thru enlisted party.
3
th
Step:
#$ening %or &ender (&echnical):
It has finished thru Tender Committee. It is applica2le for T1o &nvelope System only. At least ; 2idders
are re0uired to fulfill tender 0uorum other1ise it is proposedJnoticed for re#tender 2ut for ;
rd
time tender it
is not applica2le to fulfill tender 0uorum.
5
th
Step:
'(aluation o% &ender :
It has finished thru Technical evaluation Committee. It is applica2le for T1o &nvelope System only. At
least ; 2idders are re0uired to fulfill 0uorum other1ise it is proposedJnoticed for re#tender 2ut for ;
rd
time
tender it is not applica2le to fulfill tender 0uorum.
B
th
Step:
#$ening o% &ender (Commercial) :
It has finished thru Tender Committee. At least ; 2idders are re0uired to fulfill tender 0uorum other1ise it
is proposedJnoticed for re#tender 2ut for ;
rd
time tender it is not applica2le to fulfill tender 0uorum.
8
th
Step:
Com$arati(e Statement (PA-)*) :
The Tender Committee recommends a1arding the Co2 to the lo1est 2idderJ2idders to the
'anagement.
Up to T/. B$*$$*$$$J# must 2e approved 2y 'D.
A2ove T/. B$*$$*$$$J# Up to T/. )*$$*$$*$$$J# must 2e approved 2y 'D = as 1ell as
2y '%- Board.
A2ove T/. )*$$*$$*$$$J# must 2e approved 2y 'D and as 1ell as By '%- Board =
B%C Board.
9
th
Step:
Purchase #rder (PA-+) :
8inally purchase order issued to the approved lo1est 2idderJ2idders.
+hapter#Si*
B/ Introduction of Accounts E .inance:
A 8inancial Statement sho1s the overall position of a company 1hether itAs good or 2ad. So a 8inancial
Statement must 2e accurate = accurate financial information reflects the actual condition of a 2usiness
organi:ation. Basically the gro1th of 2usiness depends on the accurate* on time decision#ma/ing = future
forecasting. 8or ma/ing accurate 2usiness decision = 2usiness forecast one needs accurate financial
information. Accounts = 8inance Department is the store house of various type of financial information. It
reveals the importance of the Account = 8inance Department. In 'eghna %etroleum -imited 6'%-7
Accounts = 8inance Department perform a very essential role 2y its @ 6ine7 general sections.
B0 .unctions of Accounts E .inance:
). 8inancing the e0uipment personal* operational facility etc. of the oil mar/et = office.
(. %reparing = verifying the consolidated financial statement of the centrali:ed and
decentrali:ed cost center unit.
;. 42taining accounting report from all units in each months.
>. 'onitor mgt information using competitor and other system = /eep all sorts of financial
analysis = calculation update.
B. Carries out auditing 2y internal e5ternal = international auditors in order to verify
consolidated financial statement report analysis.
,. Derifies the efficiency = effectiveness of inventory control* security 1astage* supervision.
B3 Section of Accounts E .inance:
)7 Cash Section
(7 Trade Accounts Receiva2le Section 6TAR7
;7 Ban/ing = Insurance Section
>7 4rder = Billing Section 64=B7
B7 Budget = 'ar/eting Section
,7 Accounts %aya2le Section
"7 Stoc/ Section
?7 -edger = Ta5ation Section
@7 %ayroll section
)$7 4ffice Service Section
))7 %rovident 8und Section
)(7 Computer Section
+AS6 S+TI-;:
This section deals 1ith petty cash. Initially it receives T/. )$$$$$ as revolving fund to 2ear small day#to#
day cash payment. ormally this section pays conveyance 2ill* small amount of medical 2ill* small amount
stationery 2ill. 4n the payment of accumulated amount of T/. B$$$$ cash section prepare a %CR to have
the T/. B$$$$ again.
In addition to this* Cash Section deals 1ith the 'ain Installation 6'I7 sales proceed li/e %ay 4rder*
Demand Draft 6DD7* %ay#In#Slip etc. deposit to Ban/ = %repare a monthly 2an/ statement of deposit
instruments = give it to computer section.*
8urther more 1hen Terminal receive %ay#4rder or Demand Draft through SA#$(* they send a summary
sheet after ma/ing to the Ban/ and this section done the cross chec/ 1ith Invoice.
TAR S)+TI-;:
The TAR Section prepares individual customer#1ise sales data. Basically 1hen 9ovt. party i.e. Defense*
%.D* Rail1ay and %DB 1ants to receive product 2y credit. This section made the actual figure of sales.
This section also loo/s after the sales of Semi 9ovt. organi:ation 1ise* 8illing Station 1ise* Agency points
1ise. Dealer 1ise etc. It is also /no1n as GCustomer AccountH. ormally each depot sends sales report#
party 1ise* product 1ise details to TAR department = this section input the data to party 1ise ledger 2oo/.
This section normally does the follo1ing functions and responsi2ilities!
%repares monthly statement of AJR through SA#$).
%repares aging analysis.
%repares summary of Control Sheet.
'aintain each customer account.
'aintain CustomerAs ledger namely 9&#$@ = R&#(; in every
month for every region.
Data of this section is very much essential for ta/ing decision.
BA;AI;: S)+TI-;:
Ban/ing Section is the most important = sensitive section in an every company. '%- has also Ban/ing
Section 1here every transaction a2out 2an/ing activities deals in this section. Ban/ing section done the
1or/ of fund management. 'ost of the transaction of '%- have one through %ay 4rder* DD* TT* %ay in
Slip 6%IS7 etc. that is 1hy 2an/ing sections functions are very important for the company* these are as
follo1s!
%repares +D#$? for reversal entry of dishonor 2ill.
%repares R&#$". It is main document for customer for che0ue. Depot Superintend must fill up the
form appropriately 2y the instruction of Sales 4fficer. It is only for 9ovt. party no1 not dealerJ
agent.
Depot oriented collection account is DJD* %J4 to maintain collection account.
%repares daily find status.
4pen the -JC.
%rocess the B%C payment 6Schedule#Sunday* Tuesday* Thursday7
'aintain ledger for %IS and %ay order of order of each 2ranch of Ban/.
'aintain the amount of credit in time according to 2an/.
Commission handling for each 2ranch in against of each account O )BE.
Ban/ -edger reconcile 1ith 2an/ statement.
%ayment of all types of Duties.
Collect the import invoice from B%C = &R- to forecast the payment scheduled.
%rocess the payment of marine insurance premium.
Ban/ing section 0ueries the fund position from the entire 2an/ each = every day to prepare the
various payments scheduled.
-R=)RS A;= BILLI;: S)+TI-;:
4 = B section performs the follo1ing responsi2ilities to protect the financial Ceopardi:e in '%- depending
on invoices SA#$) and SA#$(* 1hich are sent 2y different depots to 4 = B section.
Record the sales for every depot 1ith location 1ise* product 1ise* agent 1ise.
%repare = Issue of De2it note = Credit note.
%repare 8reight %oll account.
4 = B prepares the only monthly +ournal Doucher. The +ournal are#
o +D#$)# To issue 1ith Credit ote.
o +D#$(# To issue 1ith De2it ote.
o +D#($# Record the sales.
The entire sales = stoc/s figure of the company confirm 2y the reconciling the data of TAR section =
4=B section. This section prepares the De2it note for receiving the payment = Credit note for receiving
e5cess payment.
B<=:)T E MARA)TI;: S)+TI-;:
The section is responsi2le to prepare different type of 2udget. Basically every department prepare their
round the year re0uirements = this section compile all the re0uirements* transforms the re0uirements into
financial data = thus the transform into '%- 2udget.
PPP &5penses Budget M Revenue Budget.
PPP %roCectJ &sta2lishment Budget Q Capital Budget.
This section also prepare the revie1 2udget after , 6si57 month of every year.
The main o2Cectives of this department are to!
&nsure custodianship of all company assets to verifying their physical
e5istence.
'onitor and assets proper informational needs pertinent to company
activities and there2y facilities according procedures and achieve financial gro1th.
The main features of the department are!
8inancing the e0uipment* personnel* operational facilities etc. of the oil
mar/et and office.
%reparing and verifying consolidated financial statements of all
centrali:ed and decentrali:ed cost centers units.
42taining according reports from all units in each month.
'onitor management information using competitor and other system and
/eeps all sorts of financial analysis and calculation update.
Carriers our auditing 2y Internal &5ternal and International Auditors in
order to verify consolidated financial statements* reports and analysis.
Derifies the efficiency and effectives of inventory control* security
1astage* 1or/ing procedures* supervision* machine maintenance 1or/ers safety* advertising
tools etc.
A++-<;TS PAFABL) S)+TI-;:
%ayment sections are made 2y t1o sections!
). Ban/ing Section.
(. AJ% Section
The ature of payments are#Salary* -eave &ncashment = every allo1ance other than direct payment.
Cartage 2ill* Rail1ay* C%A* BI.TA* BI.TC* Tan/er Bill* Defense* Rent for 4ffice* 'edical fee* 9as*
.asa* &lectricity 2ill* 8itness for car* Telephone 2ill* e1spaper 2ill* %urchase of medicine* &mployees
Traveling e5penses* Reim2ursement of %etty cash.
It is very important section of the accounts department as all mot all the payment process through this*
section ma/es the follo1ing payments.
%ayment for purchase of &R-*
%ayment for product imported to B%C
%ayment to Tan/er 41ner.
%ayment to Trolley 41ner.
Control all the payment to depots* offices through out the country.
ST-+A S)+TI-;:
Stoc/ section deals 1ith procurement and distri2ution and storage amount the %4- products. This section
calculates stoc/ in hand of all the depots and 'I to calculate stoc/ positions 6'onthly* Luarterly* 3early7.
It prepares product 1ise* depot 1ise region stoc/ position in the 2asis of DB%SR 6Daly Bul/ %roduct Sales
= Received7 it considers different types of losses* purchases and opening stoc/s. Stoc/ section prepares
+D#)> for monthly product purchase 1ith details product summary. They also prepare the +D#), for
monthly operational loss = gain 1ith the help of depot 1ise operational data.
8or preparing of product Balance Sheet the main document are!
I#)"# Summary of stoc/.
I#?@# Inventory entry* In = 4ut
I#>;# Transshipment order for Refine product.
I#>># 4ther than Refine product for Transshipment
I#"(# %roduct assistant 6Inter Company Transaction
received 2y dealer7
DB%SR# Refine stoc/ Information.
Stoc/ Batch# Document listing summary.
Sales Batch M Sales related document.
Sales statement#8rom Depot.
Some $ournal Couchers are:
+D#),#4perational lossJgain
+D#);# Re2randing 64nly lu2e7
+D#)># All purchase
+D#BB# Tan/er operations 6Transit loss = tan/er freight
2ill7
+D#B,# Closing stoc/ valuation
+D#@)#4pening stoc/
+D#)(# %roduct o1n use
-oose +D#.ind fall lossJgain* Conversion lossJgain*
Retransshipment* ''SC.
L)=:)RS and TAKATI-; S)+TI-;:
-edgers and Ta5ation section is the last section 1here all postings are made 2y this section and output is
8inancial Statement. This section ma/es /ey statement of the financial activities 1here 1e get the idea of
the performance of the company. These /ey statements are sent to 9' and B%C according to the
instructions. This section deals 1ith the Company Ta5ation matters 6for last W years this matter is deals 2y
company nominated Ta consultancy firm GHuda Dasi = CompanyH. This section prepares several types of
statement li/e.
9eneral -edger
Trial Balance
%rofit = -oss Account
Balance Sheet
otes = su2sidiary ledger 62rea/ do1n of the general ledger7
Income Statements
Cash flo1 statements.
PAFR-LL S)+TI-;:
%ayroll section is running 2y G%ay 'asterH. %ayroll section deals 1ith salaries* 1ages* all sorts of 2onus*
overtime* utility etc. most the payment ma/e through 2an/. The functions of payroll section are as follo1s!
%rocess the salary.
'aintain 2an/ account of on#'anagement and 'anagement &mployees.
%repare salary sheet for 'anagement and on#'anagement &mployees.
'aintain on#'anagement attendance record 6&R maintains the 'anagement records7.
There is soft1are 1hich name is 8o5pro. Here > file that is as follo1s!
'#Salary main file.
'#-oan file
'#Ban/
PR-CI=);T .<;= S)+TI-;:
Company provide )$E provident fund 6on Basic salary7 facilities for all the permanent employees. The
account of %8 supervise 2y the section. It controls the investment* loan* final settlement under the certain
rule.
+-MP<T)R S)+TI-;:
'%- has a computer section under the supervision of Accounts = 8inance Department. 4nly the entry =
store of data is done here. Basically the data of TAR section* Ban/ing section* 'ar/eting section are
process = store here.
,'-./A P'&R#0'U, 01,1&'D
C.1&&A-#/-
2#UR/A0 3#UC.'RS
Responsi2le
Section
+an
X))
8e2
X))
'ar
X))
Apr
X))
'a
y
X))
+une
X))
Description
-edger
**
**
**
**
D2
D8
03
70
D2
D8
03
D2
D8
03
3/
D2
D8
03
70
D2
D8
03
D2
D8
03
02
3/
30
32
33
Sundry AdCustment
Storehouse issues
%rovision for Depreciation
AdditionJDeletion of 8i5ed Assets
Sundry AdCustment
6Accrual of .%%8* Dividend* 9eneral Reserve*
Income Ta5 etc.7
** ** ** ** ** **
Reversal of Reclassification entries of TAR
Stoc/
**
**
**
**
**
**
/0
/2
/3
/B
55
/0
/2
/3
/B
55
/0
/2
/3
/B
55
5B
7/
/0
/2
/3
/B
55
/0
/2
/3
/B
55
/0
/2
/3
/B
55
5B
7/
%roduct o1n use
Re2randings
%urchase Set Up
Stoc/s variationsJ 4peration -ossJ9ain
Transshipping e5penses = Transit -ossJ9ain
Daluation of Closing Inventory
Daluation of 4pening Inventory
A%
**
**
**
**
D3
D5
3D
D3
D5
3D
D3
D5
3D
5/
52
D3
D5
3D
D3
D5
3D
D3
D5
3D
5/
52
+ournali:ation of Special Cash Advances
+ournali:ation of Travel e5penses
AdCustment of DAT = AIT
Accrual of Unpaid Cartage Bills
Accrual of various /inds of charges
Budget =
'ar/eting
05 05
53
05 05 05
53
05
Transfer to 4ther Income AJC
TransshippingJ''SC e5penses
Total Cash Dis2ursements
4 = B
**
**
D/
D0
0D
D/
D0
0D
D/
D0
0D
D/
D0
0D
D/
D0
0D
D/
D0
0D
Credit otes
De2it otes
et Sales
TAR
**
**
**
D9
0B
08
D9
0B
08
D9
0B
08
57
D9
0B
08
D9
0B
08
D9
0B
08
57
AdCustments in CustomerAs TAR
Cash Receipts = Amount deposited in Ban/ at
Ctg.
Cash Receipts = Amount deposited in Ban/
other than Ctg.
Reclassification entries in respect of TAR
%ayroll
**
**
/9
/7
/9
/7
/9
/7
/7A
BD
/9
/7
/9
/9
A
/7
/9
/7
/7A
BD
B/
%ayroll Costs = Benefits
%ayroll Costs = Benefits
Sundry AdCustments of %ayroll costs = 2enefits
Sundry AdCustments of %ayroll costs = 2enefits
Accrual of Bonus
+ournali:ation of Income Ta5
Duty =
Claim
**
**
**
D7
/D
//
D7
/D
//
D7
/D
//
50
D7
/D
//
D7
/D
//
D7
/D
//
50
+ournali:ation of Duty* DAT* DSC* ATD etc
River Dues* -anding charges etc
Accrual of Duty
Accrual of %ortJCustomsJ&5cise dues
D/ # Basic Salaries = .ages # Regular 55 # ' = R # Building
D0 # BonusJIncentive Bonus 5B # ' = R # %lant = &0uipment
D2 # 4vertime # Regular 58 # &5penses Construction
D3 # House Rent Allo1ance 57 # InstallationJRemoval
D5 # 'edical Allo1ance
DB # &5tra Duty* -eave Salary* Cash BD # Rent # Retail
Handling = Compensatory Allo1ance B/ # Rent # &0uipment Rental 6Tan/ Truc/J
D8 # -eave 8are Assistance Barge -easeJHire Charges7
D9 # Contract &mployees B0 # Rent # All others
D7 # Dearness Allo1ance B2 # Transport &0uipment = Recovered # SS-8
/D # 8uel* Utility* 8ire* Shifting B5 # Transport &0uipment = %roperty Ta5
and .ashing Allo1ance BB # All other Ta5es
B9 # %ort = River Charges 64ther than
// # 9roup Insurance %roduct imported7
/0 # %ensionJDisa2ility Benefits B7 # Insurance
/2 # %rovident 8und
/3 # 9ratuityJDeath Benefits 8D # Through Company 41nedJ-eased Tan/
/5 # &mployees Ta5 -ia2ilities Truc/s 64perated 2y Company7
/B # AnnuityJ9ratuity Reserve 8/ # Through Company 41nedJ-eased BargeJ
/8 # on#'anagement Transport 'arine &0uipment 64perated 2y Co.7
e5penses including Allo1ances 80 # Recovery against Company 41nedJ-eased
/9 # 'anagement Transport 'arine &0uipment 6Barge Tan/ Truc/s7
e5penses including Allo1ances 82 # Through Tan/J%ac/age Truc/ #4utside Hired
0D # Canteen &5penses 85 # Through Rail1ay Tan/ 1agon JBo5 .agon
0/ # 'edical 6SuppliesJServices7 88 # Through %ipe line
00 # &mployees UniformJ-aundry Charges 89 # 4ther Handling 'ethods
87 # Recovery against Hired Transport &0uipment
02 # Housing UtilitiesJ8acilities
03 # Contri2ution and 'em2ership 9D # %roduct Used for 41nedJ-eased
05 # Training &5penses Dehicles* Barge and Tan/ers
0B # &mployees Recreation &5penses
08 # House Rent Assistance 9/ # %rofitJ-oss on Sale of Surplus
09 # Head 4ffice &5penses 42solete Storehouse items and
Storehouse Inventory Dariations
07 # -egal* Audit = Consultation 8ees
90 # 8ines* Demurrages
2D # Travel 92 # Thru. put and Service Charges and
2/ # -ocal Conveyance cost of Service rendered 6Credit7
20 # 'eal Allo1ance 6 Cash 7
23 # Transfer &5penses 95 # Inventory Shortage
25 # Disitor &5penses 9B # Inventory 4verage
27 # &ntertainment
98 # Interest on overdraft
3D # %rinting 99 # Ban/ Commission and Charges
3/ # 4ther 'aterials = Supplies
30 # Stationery = 4ffice Supplies 97 # Directors 8ee and &5penses
32 # %ostage @$ # Commission and Discount
33 # Telephone* Telegrams etc. @) # .ater* -ight and %o1er
35 # Tele5 and Tele printer @( # Casual -a2our
@; # Contract -a2our # on ' = R
3B # 9eneral Advertising @> # 4ther Service %urchased
38 # Sales %romotion @B # 4utside 8reight # on %roduct
@, # CustomJ&5cise &5penses
5D # Depreciation @" # Identification &5penses
5/ # Amorti:ation @@ # 'iscellaneous
$$ # Distri2ution CreditJCharges
50 # .rite #4ff of TARJ4ther Receiva2le
52 # %rovision for Dou2tful Receiva2le
53 # ClaimJ'inor TAR AdCustme
ST-+A CARIATI-;S:
:);)RAL )KP);S)S:
A=C)RTISI;: E SAL)S PR-M-TI-;:
BA;A +6AR:)SII;T)R)ST -; -C)R=RA.T:
6)A= -..I+):
TRAC)L, +-;C)FA;+) E );T)RTAI;M);T:
BA= =)BTS E PR-CISI-;S:
-T6)RS:
MAI;T);A;+) E R)PAIRS:
R);T, TAK)S E I;S<RA;+):
=)LIC)RF )KP);S)S # .R)I:6T:
PRI;TI;:, STATI-;)RF E S<PPLI)S:
P-STA:), T)L)P6-;)S, T)L):RAMS )T+:
=)PR)+IATI-;IAM-RTILATI-;:
MEGHNA PETROLEUM LMTE!
YYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY
B);).ITS:
T6R< P<T +6AR:)SIP);ALTI)S:
SALARI)S E GA:)S:
PR-=<+T <S)= :
ST-R) 6-<S):
L):AL, A<=IT E PR-.)SSI-;AL .))S:
MEGHNA PETROLEUM LIMITED
LIST OF APPLICABLE COST CENTRES :
CODE DESCRIPTION
0-19 Office Car - General Manager
0-70 Office - General Manager
0-73 Office - Resident Manager Including
MPL Employees at Salateen Syndicate Ltd.
0-80 Housing - Chittagong
0-81 Plot No. 72, Agrabad, Chittagong
1-01 Tank/Truck - Main Installation
1-02 Micro Bus - Main Installation
1-03 Pool Car- Chittagong Region
1-06 Office - Operation Manager including
Purchase, Shipping, Duty & Claims,
Project & Engineering
1-07 - do - Controller of Depots
1-08 - d0 - Supply & Distributions
1-11 Oil Tankers - M.V. Meghna
1-12 - do - M.T. Rajhangshi
1-13 - do - B I W T C
1-14 - do - Gumti Enterprise Limited
1-15 - do - High Speed Petroleum Carriers Ltd.
1-16 - do - Urmi Shipping Company
1-17 -do - River Trade Limited
1-18 Other Marine Equipment (Brages)
Owned / Hired.
1-19 Non-Earning Equipment (Office Car/
Pick-up /Vans)
1-21 Main Installation, Chittagong
1-25 Lube Manufacturing - SAOCL
1-26 - do - - ELBL
1-28 Can Factory/Store House, Cittagong
1-29 International Bunkering, Chittagong
1-35 Oil Tanker - Hegge & Co. (BD) Limited
1-36 Oil Tanker - Orient Riverine Transportation Ltd.
1-37 - do - Bangladesh Petroleum Carriers Ltd.
1-80 Housing - Chittagong Terminal
2-01 Tank Truck - Godenail Depot
2-03 Pool Car - Dhaka Region
2-19 Pick-up - Godenail Depot
2-21 Godenail Depot
2-22 Meghna Model Service Centre, Dhaka
2-23 Bhairab Barge
2-24 Fatullah Depot
2-25 Sadarghat Barge
2-26 Aricha Brage
2-27 Emergency POL Depot, Dhaka
2-30 Regional Office, Dhaka
2-31 Regional Operation Engineer & Fitter, Dhaka
2-32 Sales Officer/Representative, Dhaka Region
2-40 Agency Operated Depot, Dhaka Region
2-50 Company Owned/Leased Outlets -
Dhaka Region
2-51 Dealers Owned Outlets-Dhaka Region
2-60 Consumer Facility - Dhaka Region
2-80 Housing - Godnail Depot
3-01 Tank Truck - Daulatpur Depot
3-03 Pool Car - Khulna Region
3-19 Pick-up Daulatpur Depot
3-21 Daulatpur Depot
3-22 Jhalakati Depot
3-25 Barisal Barge
3-30 Regional Office, Khulna
3-31 Regional Operation Engineer & Fitter, Khulna
CODE DESCRIPTION
3-32 Sales Officer/Representative- Khulna Region
3-40 Agency Operated Depot-Khulna Region
Khulna Region
3-51 Dealers Owned Outlets-Khulna Region
3-60 Consumer Facility-Khulna Region
3-80 Housing - Daulatpur Depot
4-19 Office Car - Marketing Manager
4-74 Office - Marketing Manager
5-03 Pool Car - A & F Department
5-19 Office Car - A & F Manager
5-99 Depreciation
5-75 A & F Department
6-03 Pool Car - E. R. Department
6-04 Ambulance
6-19 Office Car - E. R. Manager
6-76 E. R. Department
7-03 Pool Car - Chittagong Region
7-21 Chandpur Depot
7-22 Srimongal Depot
7-23 Sylhet Depot
7-24 Brahmanbaria Depot
7-25 Haripur Oil & Gas Field
7-26 Kailashtila Depot
7-27 Bakhrabad Depot
7-28 Moghla Bazar Rail Head Depot, Sylhet
7-30 Regional Office, Chittagong
7-31 Regional Operation Engineer &
Fitter - Chittagong Region
7-32 Sales Officer/Representative -
Chittagong Region
7-34 L. P. Gas Distribution, Chittagong Region
7-40 Agency Operated Depot - Chittagong Region
Chittagong Region
7-51 Dealers Owned Outlets -Chittagong Region
7-60 Consumer Facility - Ctg. Region
8-03 Pool Car - Regional Manager,Bogra Region
8-21 Parbatipur Rail Head Depot
8-22 Chilmari Barge
8-23 Rangpur Depot
8-24 Baghabari Depot
8-25 Nagarbari / Balashi Barge
8-26 Santahar / Harian Rail Head Depot
8-27 Natore Rail Head Depot
8-30 Regional Office, Bogra
8-31 Regional Operation Engineer &
Fitter, Bogra Region
8-32 Sales Officer/Representative- Bogra Region
8-34 Bogra LPG Supply Point
8-40 Agency Operation Depot - Bogra Region
Bogra Region
8-51 Dealers Owned Outlets - Bogra Region
8-60 Consumer Facility - Bogra Region
9-02 Micro Bus, Office Service, Chittagong
9-03 Pool Car - Office Service, Chittagong
9-79 Office Service, Chittagong
BB/ Internal Audit =epartment
'eghna %etroleum -imited has an Internal Audit Department. This department is directly reporta2le to the
'anaging Director. This department is headed 2y Assistant 9eneral 'anager. There are three types of
audit in '%-. These are!
). Statutory Audit M This audit is done 2y e5ternal audit firm once in a year as per companies Act
)@@>.
(. Internal Audit M This audit is done 2y '%-As Internal Audit Department. '%- follo1s continuous
audit.
;. 9ovt.JCommercial Audit M This audit is performed 2y the 9ovt. Departments 1ho are under the
Comptroller and Accountant 9eneral 6CA97 of Bangladesh. 8rom )@")#"B to ($$,#$" unsettled
9ovt. Audit o2Cections are of three types. These are!
i7 9eneral
ii7 Advance
iii7 %u2lished
%u2lished audit o2Cections are discussed in pu2lic Accounts Committee.
BB2 .unctions of Internal Audit =epartment :
8or ensuring smooth and effective functioning* the follo1ing Co2s are carried out 2y the internal audit
department!
). Audit 'anager J Asstt. Accounting 'anager 6Audit7 1ill have access to any department i.e.
Sales* 4peration and &mployee Relations etc in order monitor and find out any lapses or system
1ea/ness in procedural rules etc and reporting the same to the 9eneral 'anager 1ith remedial
suggestions.
(. %hysical Inventory of %roduct stoc/ and stores t1ice in a year i.e. at the end of Decem2er and
+une. During Decem2er* 'I* 9odenail ''SC* 8atullah* Daulatpur* Bagha2ari and during +une
all depots and 'I are covered.
;. Surprise physical inventory of product stoc/ and stores at the depots as per direction of the
'anaging director.
>. %hysical Inventory of all movea2le assets after every t1o years.
B. Safe /eeping of unused Che0ues.
,. Audit of all payments 2y che0ues and released thereof after the same have 2een signed 2y the
authori:ed signatories.
". %re#Audit of purchase orders!
a7 %urchase orders amounting t/. ($*$$$J# and a2ove shall 2e revie1ed 2y the Asst.
Accounting 'anager 6 Audit7.
27 The rest shall 2e revie1ed 2y the Departmental officials authori:ed 2y Asst. Actt. 'anager
6Audit7.
?. %re#Audit of final settlement of employees.
@. %re#Audit of tan/er freight 2ills* C%A 2ills and any other payments as and 1hen advised 2y the
'anaging Director.
)$. Revie1 of all 2an/ reconciliation statements prepared 2y A = 8 Department to follo1#up the
su2se0uent clearance of outstanding transactions.
)). %re#Audit of all refunds.
)(. Audit of follo1ing Cournals 2efore they are posted into the ledger.
+D Q $> Q e5penses against special cash advance.
+D Q $B Q clearance of approved travel advance.
+D Q B, Q Daluation of closing inventory.
);. Alterations and additions to Accounts charts* codes etc. em2odied in the Accounting 'anual.
)>. %reparation of circulars to 2e issued to 2an/s under the signature of the 'anaging Director
regarding the changes in the authori:ed signatures.
)B. Test chec/ of %roof sheets prepared 2y A = 8 Department.
),. %reparation of the list of dishonored instruement 6CA#(B7 every month for reporting to the
'anaging Director and Regional 'anagers.. In addition to the a2ove Co2s the Internal Audit
Department shall ta/e#up special assignments given 2y the 'anaging Director from time to
time.
+hapter#Seven
8/ Problems:
o organi:ation e5its 1ithout 1ea/ness and pro2lem. In '%-* the follo1ing 1ea/ness e5its!
). 4ffice environment is not that much homogeneous 1ith the change of time.
(. The grievance handling procedure for employees of '%- is not sufficient and strong enough.
;. &5isting training program for '%- management and non#management are not applied at all.
>. SeminarJ1or/shops for fieldAs level officials for e5tensive mar/eting activities and
development are not satisfactory.
B. 'ain installation of '%- 1ith other depots are also not 1ithin safety net.
,. The sales promotional activities 1hich are ta/en 2y '%- are not sufficient and 2usiness
oriented.
". '%- cannot meet up product demand in the mar/et in time. As for e5amples -% 9as and
Bitumen.
?. %roduct import tan/er handling 2y '%- 1hich is governed 2y B%C hence '%- suffers
sometimes to get proper share import handling* 1hich is profita2le for the company.
@. Transshipment of %4- products from 'I to different depots are not in smooth and timely
operative.
)$. '%- product pricing is determined 2y the government 1here profit margin is /ept lo1* as such
'%- does not get any 2enefit from huge turnover.
)). Appointment of middlemen 6li/e Dealer* Agent7 is not under proper procedure of '%-.
)(. The overall product distri2utor and operating system 1ith other functions are still done 2y
manual.
);. The activities of &mployee Relations department is not 1ell e0uipped and informative.
80 Recommendations:
). 4ffice environment should 2e more homogeneous and friendly 1ith the change of time.
(. Settlement of 9rievance procedure of '%- is to 2e revised and developed.
;. High officials and employees should have e5tensive training to gather more /no1ledge A2out
1or/.
>. Luality man po1er is sales department is to 2e increased.
B. '%- should 2e needed to arrange for field level officials* sale oriented seminar J .or/shop for
e5tensive mar/eting activities and development.
,. '%- should ta/e more promotional activities for the settlement of company.
". '%- needs total computeri:ed and accounting soft1are system immediately.
?. &sta2lish of proper fire fighting materials and supporting training courses for 1or/ers to use it
properly.
@. 9ood carrying contractor 1ith sufficient truc/s* agent* and dealer of filling station should 2e
appointed 2y '%-.
)$. &mployee Relations department should 2e more strong and timely compliance 2ased.
+onclusion
%etroleum is such /ind of product* 1ithout 1hich sustaina2le development of a country can not 2e possi2le.
&conomic condition of every country of the 1orld depends on its price ups and do1n. Bangladesh is not
out of them. So* this /ind of important product deals 2y '%-. The present product mar/et performance of
the company is good in visi2le scene. The management of the company al1ays careful a2out his
commitment. The management contents 0ualified* e5perienced = s/illed teams 1ho are a2le to implement
any types of decision 1hich are fruitful for the company. I specially give than/ to all e5ecutive or
departmental head for arranging such /inds of training.
Though '%- deals precious = valua2le product and the people of the country depends on its. It fail means
total fall in dar/ness. So* 1e all should 2e cautious a2out all /inds of devil activities.

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