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Coca Cola Internship Report

Organizational Structure
Following table shows different Departments in CCBPL along with their respective
functions
Department Function
Accounts Department To prepare monthly, uarterly and annually Accounts,
Costing, Budgeting ! Forecasting" To handle payable and
insurance, #nventory ! $tores etc"
Finance Department Arranging Finance and negotiate over coat of finance, To
handle sale, receivable, debtor aging, cash and ban% etc"
#nternal Audit To monitor the implementation of internal procedures,
policies internal control systems and repot any violation"
Detection and control of financial ris% and frauds"
#nformation Technology
Department
Development of $AP program, &etwor%ing, 'ardware
(aintenance
'uman )esource 'iring new manpower, satisfaction, (otivation, Appraisals
etc
'ealth *nvironment !
$ecurity +'*C,
#$- Audit and #$- implementation, #nternal safety !
environmental awareness and health improvement"
Production Department To underta%e production activity and maintain desired
production volume
*lectrical ! #nstrument (aintain and economies electricity consumption,
#nstallation and maintenance of *lectrical ! *lectronics
#nstruments
(echanical Department #nstallation and maintenance of plant and machinery"
)esearch and Development
+)!D,
Product development, product improvement and economies
production cost by discovering raw material substitute or
change in production process"
.uality Control (aintain uality and deal with complaints
Pro/ect Department To design and build structural design of new plant to be
installed"
(ar%eting ! $ale To increase e0isting demand, to wor% as organi1ation2s
intelligence in large outer environment, customer
satisfaction, advertisement, smooth dispatch, rationing of
products in case of e0cess demand
Executive Summary
The Coca3Cola Company is the world4s leading manufacturer, mar%eter, and distributor of
nonalcoholic beverage concentrates and syrups, with world headuarters in Atlanta,
5eorgia" The Company and its subsidiaries employ nearly 67,888 people around the
world" $yrups, concentrates and beverage bases for Coca3Cola, the Company4s flagship
brand, and over 968 other Company soft3drin% brands are manufactured and sold by The
Coca3Cola Company and its subsidiaries in nearly 988 countries around the world"
Coca3Cola is the world4s leading manufacturer, mar%eter and distributor of nonalcoholic
beverage concentrates and syrups" Company manufactures beverage concentrates and
syrups and, in certain instances, finished beverages, which we sell to bottling and canning
operations, authori1ed fountain wholesalers and some fountain retailers" They also mar%et
and distribute /uice and /uice3drin% products" #n addition, they also have ownership
interests in numerous bottling and canning operations"
They compete in the nonalcoholic ready3to3drin% beverage business" Their offerings in
this category include some of the world4s most valuable brands, 969 in all" These include
soft drin%s and non3carbonated beverages such as sports drin%s, /uice and /uice drin%s,
water products, teas and coffees" As discussed earlier, to meet their long3term growth
ob/ectives, they ma%e significant investments to support their brands" This involves
investments to support e0isting brands and to acuire new brands, when appropriate"
The coca3cola company started his business in Pa%istan in 7:;8"All business activities in
Pa%istan are monitored by <The coca3cola e0port corporation= +TCC*C," 'ead office of
TCC*C is in >arachi at that time but now days it is shifted to Lahore" But this TCC*C
only monitored business activities, this company issued license for plants in different
cities of Pa%istan to start production according to company standard"
#n 7::8 decided for acuisition worldwide" Actually they are operated their business
through /oint venture, now they decided for acuisition" That2s why in 7::; <The Coca3
Cola Company= buys the >arachi plant, at that time TCC*C decided to form a new
company to monitor the operation of bottling in Pa%istan" $o <Coca3Cola beverages
Pa%istan limited= +CCBPL, is the company, which is responsible to monitor the
operations of bottling in Pa%istan" $ome time people says that there is no difference in
CCBPL and TCC*C, but the basic difference between both companies is that CCBPL is
responsible for bottling operations and TCC*C is responsible for mar%eting and
corporate decision world wide"
-n the whole Accounts Department is consisting of about 7? permanent employees" As
mentioned in the organ gram of the CCBPL, (ultan Plant (r" Aamir Ahmad @an was the
'ead of the department during my internship program" 'e is a competent person in the
field of Accounting" As mentioned in the organ gram of (ar%eting Department it is
basically a subpart of $ales and (ar%eting Department" Basically the tas% is divided into
two parts on is Sales and the other is Marketing" (ar%eting in CCBPL means the co3
ordination of the sales department" The basic tas% of the mar%eting department is the
distribution and chec%ing of company assets in the mar%et in the form of Deep Free1er,
Aisi Cooler, and Chest Cooler or in the form of Cabins, boards, hoardings etc"
Accounts Department is responsible for proper flow of cash and for the controlling of
financial assets of the organi1ation" The budget is allocated by TCC*C +The Coca3Cola
*0port Corporation, for the period of month or two and finance manager of TCC*C used
to come there to chec% the financial activities" -n the whole Finance Department consists
of 9B +Twenty five *mployees,"
Logistic department is basically the combination of two departments these are Fleet and
shipping department" The whole transports and vehicles are arranged and maintained by
Fleet department" And shipping department is responsible for the maintenance of
inventory of empty bottles" -n the whole logistic department is consists of 9C permanent
employees" And rest of the employees wor% on daily wages"
After ta%e over of the company in late :8s, progressive management enables the
organi1ation to increase the profitability continuously in last many years and the
company is continuously increasing its mar%et share consistently" #ncrease in profits and
sales volume is shown in financial analysis of the firm and it is indicating that firm is
achieving more and more effectiveness day by day"
# spent about ;wee%s in the plant" During this period, # got a lot of practical %nowledge in
various fields" *specially # got a chance to practically wor% in Accounts ! Finance
Department and apply all those concepts in reality that # learnt in my (BA program" #
wor%ed as an active member of the team that was wor%ing on <Accounts Assistant=" This
pro/ect was basically a chec% on the (ar%et Development -fficers to see whether the
assets of the company are present in mar%et in proper shape or not" Another ob/ective was
to minimi1e the misuse of these assets"
Career Planning
The company provides attractive salary pac%ages as well as good career progressions to
its employees" $pecial attention is given to $uccession plans to fill up gaps reuired at the
time of need" The employees are made aware of their career progression2s profile right at
the time of induction"
Chairmans Message
# am pleased with the progress we made in 988B toward our goal of delivering consistent,
sustainable growth" #n 988B, both profits and unit case volume reached a record high, and
our employee morale improved" Our Manifesto for Growth has set our strategic road
map, and the engagement of our people has given us a solid start"
$ustainable growth is how The Coca3Cola Company will regain its position as the
beverage provider of choice for consumers, the employer of choice for our people, the
partner of choice for our customers and the investment of choice for our shareowners"
De understand the unspo%en agreement between our Company and those who choose to
purchase and consume our products every day around the world" De understand our
responsibilities as an engaged citi1en of the world" De believe we lead a system that
creates value and ma%es a positive difference everywhere it does business" Ta%en as a
whole, the Coca3Cola system33comprising The Coca3Cola Company and our bottling
partners33is one of the largest consumer products enterprises in the world, with hundreds
of thousands of employees and an estimated EF8 billion in revenue"
(y priority in 9878 was to continue building on this unrivaled foundation to deliver long3
term sustainable growth while being mindful of our short3term commitments" -ur wor%
is far from finished, but as we4ve moved from words to deeds and from plans to actions,
the initial impact of our efforts shows clearly in our 988B results"
#n 988B, our Company earned E9"8? per share, an increase of E8"8?339 percent33over
988?" Aolume grew ? percent to 98"; billion unit cases, and net operating revenues grew
; percent to E96"7 billion" Through Our Manifesto for Growth, we identified strategic
corridors for e0pansion to complement our core carbonated soft3drin% business" De more
effectively integrated mar%eting, strategy and innovation while reinvesting an
incremental E?88 million in those capabilities" And we introduced new products33
capturing greater share33in /uice and /uice drin%s, water, energy drin%s and sports drin%s"
everage In!ustry in Pa"istan
The beverage industry of Pa%istan has become a play ground for many firms li%e Co%e,
Pepsi, )C Cola, Amrat Cola, 5ourmet Cola and many others newly introduced local
companies" But only two companies share most of the mar%et share, Pepsi and Co%e"
These two companies /ointly are en/oying a mar%et share of more than :8G" But still a
very huge share of this mar%et is still uncovered" But in covered areas, it can be said both
the dominant companies are facing very stiff competition from each one another"
The newly introduced brands are still disabling to find a stable position yet and still most
of them are not considered as real competitors of these two players on any base, product
uality, availability, visibility or promotion"
The positioning of these two well3%nown brands is almost same" A huge part of the
mar%et is still unable to differentiate between these two products and they are considered
as perfect substitute of one another" -n the other hand the other new brands li%e 5ourmat
Cola, Amrat Cola, Double Cola, and (a%%ah Cola etc" are still considered as inferior on
basis of uality" This is one of the reasons why these brands are still unable to create their
mar%et and capture the share of these two giants of the industry"
The religious campaigns against these two brands that were carried on by some of the
religious groups in near3past acted as a brea%3through for these newly introduced brands
but they could not ma%e the best use of this opportunity and therefore they are still
struggling in the mar%et" But it cannot be said that these campaigns were wholly failed
and could not disturb the business of these two firms" A negative image of Pepsi has
created in minds of some religious people dew to its affiliation with #srael"
$o, it can be said that there are only two main competitors in this industry in Pa%istan li%e
most of the other countries of the world" But the statistics of this industry are very much
different in this mar%et from most of the other countries" Coca Cola is unli%ely not the
biggest player and Pepsi is having a very clear lead as it is having in most of the $outh
Asian countries" Pepsi is claiming a mar%et share of about ;8G of the total mar%etH on the
other hand Co%e is claiming a mar%et share of about 6CG to ?8G" And both the
competitors are also claiming that their mar%et share is increasing rapidly"
Intro!uction o# Coca$Cola
The Coca3Cola Company is the world2s largest beverage company, The Coca3Cola
Company mar%ets four of the world2s top3five soft3drin% brandsICoca3Cola, diet Co%e,
$prite and Fanta" And now currently the company has offered two new products in this
mar%et, $prite 65 and Fanta Citrus" $prite 65 is doing its business successfully and
meeting the e0pectations of the management by capturing mar%et share of <Dew= uic%ly
but on the other hand the second newly introduced product is not meeting the
e0pectations and still struggling to find out a proper place in the mar%et but it is e0pected
that the company may stop its production of this product in near future" Their beverage
offerings encompass nearly ?88 brands, including coffees and teas, /uices and /uice
drin%s, sports drin%s and waters as well as carbonated soft drin%s" Dith operations in
more than 988 countries, they have a diverse wor%force of appro0imately B8,888
individuals" Together with their subsidiaries and bottling partners, they strive to be an
integral and contributing member of each of the communities where they operate"
The Coca3Cola Company is the world4s leading manufacturer, mar%eter, and distributor of
nonalcoholic beverage concentrates and syrups, with world headuarters in Atlanta,
5eorgia" The Company and its subsidiaries employ nearly 67,888 people around the
world" $yrups, concentrates and beverage bases for Coca3Cola, the Company4s flagship
brand, and over 968 other Company soft3drin% brands are manufactured and sold by The
Coca3Cola Company and its subsidiaries in nearly 988 countries around the world"
By contract with The Coca3Cola Company or its local subsidiaries, local businesses are
authori1ed to bottle and sell Company soft drin%s within certain territorial boundaries and
under conditions that ensure the highest standards of uality and uniformity"
Operational Structure %ll Over the &orl!
The Company4s operating management structure consists of five geographic groups" The
&orth America 5roup comprises the Jnited $tates and Canada" The Latin America 5roup
includes the Company4s operations across Central and $outh America, from (e0ico to
the tip of Argentina" The 5reater *urope 5roup stretches from 5reenland to )ussia4s Far
*ast, including some of the most established mar%ets in Destern *urope and the rapidly
growing nations of *astern and Central *urope" The Africa and (iddle *ast 5roup
encompasses the (iddle *ast and the entire continent of Africa" The Asia Pacific 5roup
has operations from #ndia through the Pacific region including China, @apan, and
Australia"
#n past it was seen that the company was paying more attention to *uropean and
American region but now it is recogni1ed that the (iddle *ast region is much more
attractive as compare to those areas due to intensity of population and some such mar%ets
which are still not captured by any of the firm" $o, now the firm is paying more attention
towards these areas to increase mar%et share of the company in these countries" The visit
of chairman in 988B is an evidence of this fact that company is now focusing on this
region to ma0imi1e its share in this mar%et" According to the management of the firm,
they are wor%ing on a plan to achieve about B8G of the mar%et share by 9877"
Mission o# Coca$Cola Company
From their heritage to their mission to the people who bring their products to thirsty
consumers, The Coca3Cola Company is a part of lives everywhere"
Their (ission is
<To (a0imi1e $hare3-wner Aalue over Time"=
#n order to achieve this mission, they must create value for all the constituents they serve,
including their consumers, their customers, their bottlers and their communities" The
Coca3Cola Company creates value by e0ecuting a comprehensive business strategy
guided by si0 %ey beliefsK
L Consumer demand drives everything they do"
L Brand Coca3Cola is the core of their business"
L They will serve consumers a broad selection of the nonalcoholic ready3to3drin%
beverages they want to drin% throughout the day"
L They will be the best mar%eters in the world"
L They will thin% and act locally"
L They will lead as a model corporate citi1en
O'(ective
The ultimate ob/ectives of their business strategy are to increase volume, e0pand their
share of worldwide nonalcoholic ready3to3drin% beverage sales, ma0imi1e their long3term
cash flows, create economic3value3added by improving economic profit and creating
such an image of the company that the consumers start differentiating their product from
other competitors"
The Coca3Cola system has more than 7; million customers around the world that sell or
serve their products directly to consumers" They %eenly focus on enhancing value for
these customers and helping them grow their beverage businesses" They strive to
understand each customer4s business and needs, whether that customer is a sophisticated
retailer in a developed mar%et or a %ios% owner in an emerging mar%et"
There are nearly si0 billion people in the world who are potential consumers of their
Company4s products"
Their success in achieving their mission depends on their ability to satisfy more of their
beverage consumption demands and their ability to add value for their customers" They
achieve this when they place the right products in the right mar%ets at the right time"
Jltimately, their basic tas% to perform in a mar%et li%e Pa%istan should be to confirm the
availability the products all over the country because it is observed that one of the main
reason of low mar%et share of this brand in Pa%istan is unavailability of the products in
most of the areas"
)he company stoc"
The Coca3Cola Company stoc%, with tic%er symbol >-, is listed and traded in the Jnited
$tates on the &ew Mor% $toc% *0change" Common stoc% also is traded on the Boston,
Cincinnati, Chicago, Pacific and Philadelphia e0changes" -utside the Jnited $tates,
Company common stoc% is listed and traded on 5erman and $wiss stoc% e0changes"
Social Responsiveness
The Coca3Cola Company has a commitment, more than a century old, to social
responsibility through philanthropy and good citi1enship" The Company4s reputation for
good corporate citi1enship results from charitable donations, employee volunteerism,
technical assistance and other demonstrations of support in thousands of communities
worldwide"
The Coca3Cola Company continues to sponsor the world4s most e0citing sports events,
including Dorld Cup $occer, the &ational Football League, &ational Bas%etball
Association, &A$CA), the Tour de France, the )ugby Dorld Cup, C-PA America and
numerous local sports teams" The Coca3Cola Company has sponsored the -lympic
5ames since 7:9F"
ottlers System
-ne of The Coca3Cola Company4s greatest strengths lies in its ability to conduct business
on a glo'al scale *hile maintaining a local approach" At the heart of this approach is
the bottler system"
Their Company has business relationships with three types of bottlersK
7" #ndependently owned bottlers, in which they have no ownership interestH
9" Bottlers in which they have invested and have a no controlling ownership interestH and
6" Bottlers in which they have invested and have a controlling ownership interest"
During 7:::, independently owned bottling operations produced and distributed
appro0imately 9C percent of our worldwide unit case volume" Bottlers in which they own
a no controlling ownership interest produced and distributed appro0imately BF percent of
our 7::: worldwide unit case volume" Controlled bottling and fountain operations
produced and distributed appro0imately 7B percent"
They view certain bottling operations in which they have a no controlling ownership
interest as %ey or anchor bottlers due to their level of responsibility and performance" The
strong commitment of both %ey and anchor bottlers to their own profitable volume
growth help them meet their strategic goals and further the interests of their worldwide
production, distribution and mar%eting systems" These bottlers tend to be large and
geographically diverse, with strong financial resources for long3term investment and
strong management resources" These bottlers give them strategic business partners on
every ma/or continent"
ran!s o# +)he coca$cola Company,
The Coca3Cola Company is the world2s largest beverage company" The Coca3Cola
Company mar%ets four of the world2s top3five soft3drin% brandsICoca3Cola, diet Co%e,
$prite and Fanta" Their beverage offerings encompass nearly ?88 brands, including
coffees and teas, /uices and /uice drin%s, sports drin%s and waters as well as carbonated
soft drin%s with operations in more than 988 countries" The products of The Coca3Cola
Company touch lives everywhere" Their core brands have made an impact around the
worldH brands such as Fanta, $prite and off course, Coca3Cola, are available and
recogni1ed in many countries" *ach of their other brands is distributed in one or more
countries, and is tailored to the cultures and tastes of those consumers" $o wherever you
are, you4re sure to find a Coca3Cola product to en/oy" The main product range is as
fellowsK
Coca3Cola classic
Diet co%e
Cherry co%e
Diet cherry co%e
(inute maid orange
(inute maid (ango
(inute maid Pulpy
$prite
$prite 65
Fanta
And many others, which are still not introduced in subcontinent due to several reasons
-istory o# +)he Coca$Cola Company,
Dr" @ohn $tith Pemberton invented Coca3cola in 7FF;" #t was the doctor2s second drin%
with coca leaves and the %ola nut as a basis" The doctor2s first coca leaf drin%,
Pemberton4s French Dine Coca, was actually an imitation of Ain (ariani, a coca3wine
drin% invented by Angelo (ariani in 7FF6" Although there were several imitators of the
French Coca3Dine, Pemberton4s formula was superior" 'e was actually uoted saying
N# believe that # am now producing a better preparation than that of (ariani"N
Pemberton was not very good health, not to mention he was a morphine addict" $o in
7FFC he began to sell parts of the company off" -n @uly Fth he sold a third of the
company to Dillis Aenable and another third to 5eorge Lowndes" *ither man had the
time to mar%et, ma%e or sell Co%e so they sold their portion of the company to Doolfol%
Dal%er and his younger sister (argaret Do1ier" Do1ier owned two3ninths and Dal%er
four3ninths of the formula rights" &ow here is where it gets interesting" Aenable somehow
disposed off his portion of Coca3cola twice" During some time in 7FFC, he gave his share
of Coca3cola to @oseph @acobs, owner of @acobs4 Pharmacy" #n early -ctober 7FFC
Pemberton ran a blind ad loo%ing for additional investors"
'e was able to get three investors with this ad" 'e too% E9,888 from each of them" Their
names were @"C" (ayfield, A"-" (urphey and *"'" Bloodworth" #n late December the
three new partners moved to Atlanta, ready to produce all of Pemberton4s wonderful
medicines"
At this point Pemberton, Dal%er and Do1ier officially owned the formula of Coca3cola,
but several others had interest in it" *nter Asa Candler, an ambitious Atlanta druggist"
Candler some how acuired control of the company later in the month of December
although he probably didn4t own any part of the company until 7FFF" 'e acuired the
drin% in return for debts owed him by certain Ngentlemen"N Things got a little stic%y for a
while with Charley Pemberton +@ohn4s son, claiming his right to the drin%" This %ic%ed off
two co%e clones by the names ofK Mum Mum and >o%e"
Pemberton grew even more ill, but continued with his wor%" 'e was developing a new
drin%, a modified cola with celery e0tract" The drin% was never finished" Pemberton died
on August 7;, 7FFF" Candler served as a pallbearer at Pemberton4s funeral and spo%e very
highly of him" #n later years he was uoted saying NDhy, # suppose Dr" Pemberton felt #
was one of his best friends in town"N
*0actly two wee%s after Pemberton died Candler bought the remaining interest of Dal%er
and Do1ier for E7,888" Dith the e0ception of the Dal%er, Candler ! Company ownership,
Asa Candler had legal rights to Coca3Cola" 'e was calling himself the drin%4s sole
proprietor by (ay 7, 7FF:"
By the turn of the century Candler would become one of the wealthiest men in Atlanta
and Coca3Cola would become the most popular soft drin% in America" After this the main
events and improvements in this firm are summari1ed belowK
#n ./012 Coca Cola was launched outside the Jnited $tates for the first time" #t was
launched in two countries simultaneously, Cuba and Panama"
#n ./.32 another milestone was completed, 6 million Co%e2s bottles were sold
per day and it was also observed that had become the world2s most recogni1ed trademar%"
#n ./452 sales volume was increased to ; millions Co%e2s
bottles per day"
#n ./432 Coca Cola was firstly advertised through radio"
#n ./4/2 Coca3Cola was made available through vending machine
The Coca3Cola bell glass was made available"
#n ./672 @ohnny Deiss (uller, and -lympic champion swimmer, and (aureen
-4$ullivan, a motion3picture star, appeared on a metal serving tray for Coca3Cola"
#n ./702 Co%e was operating in more than ?8 countries of the world"
#n ./762 -n @une 9:, an urgent cablegram arrived from 5eneral Dwight *isenhower4s
Allied 'eaduarters in &orth Africa, reuesting 78 Coca3Cola bottling plants to serve
American servicemen overseas" *ventually, ;? plants were set up during Dorld Dar9"
#n ./502 Advertising on the television began" Currently Coca3Cola is advertised on over
five hundred TA channels around the world"
#n ./542 Dilliam T" Campbell wrote <The Big Beverage=, the first novel about Coca3
Cola"
#n ./102 Co%e was introduced in a si1e of twelve ounces"
#n ./1.2 another product of the Co%e was introduced <$prite="
#n 7:C7, a very famous song N#4d li%e to Buy the Dorld a Co%eN
was released"
#n ./332 the uniue contour bottle, familiar to consumers everywhere, is granted
registration as a trademar% by the J"$" Patent and Trademar% -ffice, an honor awarded to
only a few other pac%ages
#n ./382 company launched the product in plastic bottles and in the same year large si1e
of two litters was also launched"
#n ./3/2 Fifteen hundred employees moved to the new corporate headuarters in Atlanta
located on &orth Avenue" The new corporate headuarters came to be %nown as NThe
Tower"N
#n ./842 Diet Co%e was introduced in @uly"
#n ./852 The Coca3Cola Company made what has been %nown as one of the biggest
mar%eting blunder" They stumbled onto a new formula in efforts to produce diet Co%e"
They put ? million dollars of research to come up with the new formula"
#n ./882 Coca3Cola became the first independent operator in $oviet Jnion"
#n .//62 Coca3Cola completed another milestone by increasing their sales volume to 78
billion cases worldwide" The company also started its advertisement with new slogan of
NAlways Coca3ColaN"
#n .//52 Co%e was consumed aboard the $pace $huttle Discovery 33 mar%ing the third
trip into space for Coca3Cola and the first for Diet Co%e"
#n .//12 The $ummer -lympics was held in Atlanta, 5eorgia, the home of Coca3Cola"
For more than ;B years, Coca3Cola has been a sponsor of the -lympics"
#n .//32 Dorld of Coca3Cola Las Aegas opens, complete with a hundred3foot3tall Coca3
Cola contour bottle" The Coca3Cola Company sponsors the Dinter -lympics in &agano,
@apan, mar%ing the C8th anniversary of the Company4s -lympic partnership" &ew
products Citra and $urge hit the mar%et" And (" Douglas #vester was named chairman of
the Board of Directors and chief e0ecutive officer of The Coca3Cola Company" 'e was
the tenth chairman of the board in the Company4s history"
#n .//82 $ales of Coca3Cola and other Company products e0ceed 7 billion servings per
day"
Intro!uction to Coca$cola 'everages Pa"istan 9imite! :CCP9;
Coca Cola is being produced and sold in most of the countries of the world" For better
control, world is divided into various regions" Pa%istan is the part of $outh Dest )egion"
$outh Dest Asia region includesK
Pa%istan, #ndia, Philippines, Thailand, 'ong >ong, Burma, (aldives
Coca3Cola beverages Pa%istan limited +CCBPL, is responsible for all operations about
production and sale of coca3cola brands in Pa%istan"
Di##erence 'et*een CCP9 an! )CCEC<
The coca3cola company started his business in Pa%istan in 7:;8" All business activities in
Pa%istan are monitored by <The coca3cola e0port corporation= +TCC*C," 'ead office of
TCC*C was in >arachi at that time but now days it is shifted to Lahore" But this TCC*C
only monitored business activities, this company issued license for plants in different
cities of Pa%istan to start production according to company standard" #n 7::8, company
decided for acuisition worldwide" Actually they were operating their business through
/oint venture, now they decided for acuisition" That2s why in 7::; <The coca3cola
company= buys the >arachi plant, at that time TCC*C decided to form a new company to
monitor the operation of bottling in Pa%istan" $o <coca3cola beverages Pa%istan limited=
+CCBPL, is the company, which is responsible to monitor the operations of bottling in
Pa%istan" $ome time people says that there is no difference in CCBPL and TCC*C, but
the basic difference between both companies is that CCBPL is responsible for bottling
operations and TCC*C is responsible for mar%eting and corporate decision world wide"
CCP9 units in Pa"istan
There are eight units in Pa%istan for production and selling of coca3cola brands" These
units are situated in eight cities of Pa%istan"
>arachi
)ahim Mar >han
(ultan
Lahore
Faisalabad
5u/ranwala
)awalpindi
Peshawar
But some of these plants are currently not operating these days" For e0ample, the
Peshawar plant could not start its operations after the ta%e over of the company in 7::8
because it was wor%ing under too much burdens of debts in the past and it was declared
insolvent" Therefore, it was not profitable for the company to pay all the debts and start
operations again"
CCP9 Management Structure<
CCBPL has divided the whole Pa%istan in two regions named as <$outhern business unit=
+$BJ, and <Central business unit= +CBJ," >arachi, )ahim Mar >han and (ultan plants
are monitored by $BJ 5eneral (anager +5(, while the other plants Lahore, Faisalabad,
5u/ranwala, )awalpindi and Peshawar are monitored by CBJ 5eneral (anager +5(,"
Mou can better understand from this organi1ation chart"
#t is shown in this diagram that the whole country is divided in to two parts on the basis
of geographical regions" And the whole country is controlled and monitored by a
+Country
Manager,=
CCP9 >ision
CCBPL vision is to have a strong, dominant and profitable business in Pakistan"
Mission o# CCP9
CCBPL mission is to create value for our shareholders" They are committed to
Building preference ! mar%et leadership for their brands
Achieve uality e0cellence and serve their customers with uality products
(a0imi1ing profits
Developing their people
-ptimum utili1ation of assets
CCP9 >alues
CCBPL give value and respect to their people
They communicate openly
They have integrity
They are committed to winning"
-istory o# Multan Plant
#n (ultan, the franchise unit was established in 7:;?, with the wish or struggle to ma%e it
easy to distribute Co%e in different areas and to ma%e it &o" 7 in the mar%et, and with the
hope that it will play a great role in increasing the production and to ma%e it popular in all
over the country" (r" 'aider Oeman was the owner of this Plant" After 98 years (r"
'aider sold this plant to (r" A%bar in 7:F? that is one of the famous industrialist in
(ultan city" (r" A%bar couldn2t give his proper attention to this beverage business
because he is more interested in Te0tile business" For that reason (ultan plant couldn2t
get a big mar%et share in (ultan territory" #n 7::; coca3cola company decided for
acuisition and it buy first time >arachi plant in Pa%istan" After four year coca3cola
company purchase and ta%e over (ultan plant on @anuary 7F, 9888" After acuisition
some ma/or changes were made by CCBPL in (ultan plant"
Changes in Multan Plant a#ter ac?uisition
After the purchase of plants in Pa%istan CCBPL fire almost all of the employees wor%ing
in the old setups" And they rehired some of these and other personnel on the basis of their
competencies they have from other organi1ations of beverages field and e0perienced
people from other multinational organi1ations e"g" Liver Brothers etc"
Coca3Cola Beverages Pa%istan Limited made number of changes in the (ultan Plant and
in other plants" $ome of these changes were structural in nature and some were related to
operations of the system"
&ow instead of (anaging Director of organi1ation, Business -perations (anager +B-(,
is the head of organi1ation" And (r" Aamir Altaf .ureshi was appointed as the B-( in
(ultan in 9888"
'e made number of changes in Production system, mar%eting system etc" for the
improvement in uality" They purchased new foolproof bottles washing system in which
almost every bottle remains in the process for one and a half hour" That step increased the
uality of the product and shows the concern of the company for the society and
consumers in Pa%istan"
But now, after departure of (r" Altaf .ureshi, (uhammad Jsman But was appointed as
B-( of plant, who was previously handling the $ales ! (ar%eting Department of the
company" 'e is also continuing the policies of the company towards improving the
uality of the products"
Pro!uct Range
#n their product range, they had three categories, i"e" Coca3Cola, Fanta and $prite, which
are further divided into different pac%ing units" They are 7CBml, 9B8ml, 688&), 7 liter,
7"B liter plastic and 9"8 liter plastic" &ow they are also introducing Plastic bottle of 7 liter"
But now two new products are launched currently to improve the mar%et standings of the
company" These are $prite 65 and Fanta Citrus" $prite 65 has recorded a very good start
but unfortunately, the second one, Fanta Citrus could not get success in the mar%et of
(ultan" 'owever it is doing a very good business in Peshawar and other nearby areas"
T*))#T-)M -F (JLTA& PLA&T
(ultan plant is covering a very huge area and according to Assistant production manager
of plant, we are still having a capacity cousin available and the plant is enough to support
the increasing demand of the products till 988:, if demand rises according to the
e0pectations of the management but after that, there will be a reuirement of another
plant, for which the management is planning these days" (ultan Plant covers the areas ofK
(ultan City
Pa%3patan
$ahiwal
Bahawalnagar
Dera 5ha1i >han
)a/an Pur
Oiarat in Balochistan"
#t covers some other urban and rural areas in Pun/ab and Balochistan also"
They are managing the distribution of the products through a well3defined channel of
distributors"
Data Flo* Diagram
System Decomposition
Context level Diagram
First 9evel Diagram
Secon! 9evel Diagram
$econd Level Diagram +ContP,
Secon! 9evel Diagram :Cont@;
Secon! 9evel Diagram :Cont@;
Operational an! Managing Structure o# Multan Plant
usiness Operations Manager :OM;
Business -perations (anager is responsible for all the operations of (ultan Plant" #n
(ultan Plant Mr= Asman utt is B-( of the organi1ation" 'e was appointed on this
designation after departure of (r" Aamir Altaf" 'e has done (BA in mar%eting from #BA
>arachi and very e0perienced in the field of Beverages as doing wor% in that field for
almost 78 years" 'e was previously performing the duties as $ales and (ar%eting
(anager in the same organi1ation and plant as well" 'e is 9
nd
B-( of (ultan plant after
acuisition" 'e is considered as the big boss of the (ultan plant"
&ow we shall discuss responsibilities and structure of each department one by oneK
Structure o# Multan plant
De can divide the whole organi1ation of Coca3Cola Beverages Pa%istan Limited (ultan
Plant into B +Five, ma/or departments these are
$ales and (ar%eting Department
')#) Department
Finance Department
Logistic Department
Technical Department
Sale B Mar"eting Department
-n the whole sales and mar%eting department is consisting of thirty3seven +6C,
employees and three ()-s that are wor%ing on daily wages basis" #t is mentioned in the
organ gram of the CCBPL, (ultan Plant (r" #rfan Butt is the 'ead of the department" 'e
is a competent person in the field of mar%eting but now he has left the organi1ation and
/oined a research organi1ation as a manager of whole 5ulf countries and now the position
of $ales and (ar%eting (anager is still to be occupied by someone else" Mou may able to
better understand the structure of $ales and (ar%eting Department of CCBPL, by that
figure
Sales B Mar"eting Department
Sale B Mar"eting Manager
(r" #rfan Butt was the head of the $ales and (ar%eting Department of (ultan Plant" 'e
is a very competent person" 'is responsibilities are to co3ordinate the activities of sales
department and of (ar%eting Department" 'e assists the regional sales managers for the
sale in their regions" And also assist mar%eting manager for running the mar%eting
activities smoothly" 'e used to perform his responsibilities by maintaining a well3
balanced formal and informal relationship with his subordinates" 'e was also having a
sufficient record of each employee of his department"
Sales area o# Multan Plant
The whole area of (ultan plant is divided into three ma/or divisions" These are as
followsK
7" (ultan )egion"
9" $ahiwal )egion"
6" Dera 5ha1i >han )egion"
Multan Region
(r" Ali &avai1 is the $ales (anager of the (ultan" 'e is responsible for the sale in
(ultan )egion" The whole (ultan region is further divided into two areas,
These are named as
(ultan Base"
(ultan District"
The whole (ultan city including old city is the part of (ultan Base"
Dhile (ultan District consists of all neighboring areas of (ultan city e"g" Bodla,
(a%hdoom )asheed, (u1affar 5arh etc"
For the co3ordination of (r" Ali &avai1 there are two Area $ales (anagers for each area
of (ultan )egion"
These areK
)afee (eo for (ultan Base and
(r" $abir for (ultan District"
And these both have number of (ar%et Development -fficers +(D-s, for the
development of the mar%et"
Basically for sales purposes the whole territory of (ultan region and other regions is
divided into many small parts and for each part we have a separate distributor i"e" for
(ultan Cant we have Bismillah Agency" and for (DA" Chow% we have &ia1i Traders as
distributors" For every two distributors normally the company offers the services of one
(ar%eting Development -fficer" For that company get two types of benefits
Dith the help of these (D-s Company come to %now the actual situation of the
mar%et from the mouth of their own employees"
And company provides assistance to the distributor for achieving the sales targets"
Company issues all the chillers and other assets to retailers and distributors after
the guarantee and approval of concerned (D-"
#t helps in maintaining direct relationships with the retailers, so that company
should not any critical situation if any distributor is not coordinating properly"
#f (D-s are not sent, distributors will be in better position to blac%mail the
company and it may damage the profitability and mar%et standings of the
company"
Sahi*al Region
#fti%har Ahmad Choudhary is $ales (anager of that region" 'e is also a graduate from
our department" 'e completed his studies from the department in 7:F:" 'e is really a co3
operative man" During my stay at Coca3Cola he really helps me in understanding the
culture of the organi1ation" This remains helpful for me for the period" $ahiwal )egion
covers the area of $ahiwal City, @ahanian, >hanewal etc"
As in (ultan region there are two Area $ales (anagers for the co3ordination of )egional
$ales (anager similarly there are also two Area $ales (anager in $ahiwal" According to
the sale $ahiwal )egion is best among the whole territory of (ultan Plant"
These two A$(s are
(r" $hahid 'abib"
(r" )ao A1am"
They are hard wor%ing people" Due to their hard wor% distributors of that region are able
to achieve the sale targets"
The remaining departmental structure of the $ahiwal )egion is e0actly similar to that of
(ultan )egion"
Dera Chazi Dhan Region
Dera 5ha1i >han is another region that is controlled by (ultan plant" $ales team in this
region is also controlled by same sort of team consisting of a )$( and his team of A$(s
and (D-s"
Ahmad Daniyal is the )$( of this region" 'e is a young man who started his career a
few years bac% as an (D-" 'is other fellows are still on same designation but in this
short period, he became A$( and now wor%ing as )$( of a whole region"
Dali Lodhi is coordinating him as an A$( and a team of (D-s is coordinating to
achieve the sales targets"
Mar"eting Department
As mentioned in the organ gram of $ales and (ar%eting Department it is basically a
subpart of $ales and (ar%eting Department" Basically the tas% is divided into two parts
on is sales and the other is (ar%eting" (ar%eting in CCBPL means the co3ordination of
the sales department" The basic tas% of the mar%eting department is the distribution of
company assets in the mar%et in the form of Deep Free1er, Aisi Cooler, and Chest Cooler
or in the form of Cabins, boards, hoardings etc" And they are also responsible for the
proper maintenance of the record of these assets i"e" they have to maintain the record that
which asset is where and in which condition and how many assets we have in the store,
they also responsible for the distribution of assets among different regions" Dhen a new
lot of deep free1er came to plant by TCC*C then mar%eting department distribute these
assets among different regions according to their reuirement and their sale"
Functions o# MROs<
(ar%et department also contains (ar%et )esearch -fficers +()-s," These people are
used to have a chec% on (D-s in a way that the physical verification of assets is the
responsibility of these people" They people also chec% whether the assets are properly
used or not" (isuse of assets means that the shop%eeper should not use the assets of the
company, for the products of the competitors or for private purpose"
These days four ()-s are wor%ing in this department" These areK
(" Mousaf
&a/am3ul3'assan
(" &aveed
(" &aeem
These people are wor%ing on daily wages basis but these are very e0perienced people in
their field and they are having a very good %now how about the mar%et"
During my internship, # spend some time with these people and got very valuable
%nowledge about the mar%et" These people act as representatives of the company during
their visits to the mar%et"
&ow a day it was under consideration that there should be a separate department for these
people, which are concerned with the audit of the assets of the company"
These people are also used to record the feedbac% for the services of the (D-s and to
chec% whether the customers are satisfied with the services of (D-s or not" -n the basis
of this report the performance of the (D-s is evaluated"
Finance Department
Finance Department is responsible for proper flow of cash and for the controlling of
financial assets of the organi1ation" The budget is allocated by TCC*C +The Coca3Cola
*0port Corporation, for the period of month or two and finance manager of TCC*C of
and on came
%ccounts Department Operations
Accounts Department perform verity of function these includes
Preparation of monthly uarterly and annually financial performance"
'andling payables against purchases of raw material, store and spares and
services"
Preparation of organi1ation budget"
>eeping record of fi0ed assets"
Preparation of )FA, s Cape0 +)euest for Authori1ation, to capitali1ed Assets"
Preparation of daily base Ban% )econciliation"
>eeping store inventory"
Preparing monthly Budget monitoring report"
>eeping #nsurance record and pursuing insurance claim"
$ubmitting wee%ly #ncome ta0 challan to #ncome ta0 -ffice to deducted vendor2s
payments" and %eeping ta0 record"
$ubmitting every month *mployees ta0 challan to #ncome ta0 -fficer to deduct
from *mployees $alaries"
Aerification of salary prepared by 'uman )esource Department"
Costing and viability of all the products"
>eeping chec% and balance Q internal control in all financial transaction"
Coordinate in conduct of statutory audit"
FAEC)IOES OF )-E FIE%ECE DEP%R)MEE)
Finance and Accounts Departments play a %ey role in success or failure of any
organi1ation" A fair or e0aggerated picture of financial affairs can leads to winning or
disastrous decision" To present a true and fair picture of company2s financial affairs,
company has developed some systems discussed below"
As it is shown in above diagram that Accounts Department is controlling Purchase and
(#$ department as well" This structure is different from other organi1ations where all
these departments are usually wor%ing separately but here, in this organi1ation Accounts
department is controlling the other two important departments" This is one of the reasons
why all the purchase transactions are reuired to approve by the Accounts (anager"
Different individuals are assigned different responsibilities in this department li%e, some
are concerned with Cash, and some are with )oute settlement, Accounts )eceivables,
*0cise and other relative tas%s"
Finance B %ccounts So#t*are
#ts function is divided in three level or stages"
Data *ntry $tage
)eport *0traction $tage
Advance )eporting Level
73 Data *ntry $tage
Data is fended at this stage" There are basically three types of vouchers used to record
transaction
# Ban% Aouchers 3 used for recording ban% transaction
## Cash Aoucher 3 Jsed to record cash transaction
### @ournal Aouchers 3 Jsed to record ad/usting entries in which no cash or ban%
transaction involved
Transaction Procedure
*very voucher has some distinct number, debit and credit Ledger Account number and
amount to be debited or credited against each Ledger Account number" Particular voucher
cannot be saved unless debit amount and credit amount becomes eual" After saving
transaction voucher is printer, support is attached and signed by the preparing person"
This voucher is forwarded to ne0t signatories for chec%ing and approval" After chec%ing
and approval voucher is posted by a simple authori1ed clic%"
93 )eport *0traction $tage
5eneral Ledger are instantly updated after posting, however trial balance is updated after
periodical monthly processing 5eneral Ledger, $ub Ledger, Trial Balance are generated
at report e0traction stages"
63 Advance )eporting Level
Balance $heet, Trial Balance, Cash flow $tatement, $tatement of Changes #n *uity is
generated at advance report stages"
Inventory Management System So#t*are
#nventory $ystem is used in handling of store spares and raw material" $tore issues and
inventory cost is boo%ed with Deighted Average system" This system is used to prepare
item wise detail along with cost of relevant item in different scenarios" Following reports
are commonly used"
#tem wise consumption
Period range +From To,
Code of #tem Description of #tems Cost of items
Total PPPP
#tem wise $toc%
Time +At Date,
Code -f #tem Description of #tems Cost of items PPP
Total PPPP
Cost Centre wise consumption
Period +From To, Cost Centre PPPP""
Code of #tem Description of #tems Cost of items
Total PPP"""""
-ther $oftware are
Fixe! %sset Management System
#t provides asset wise type wise following detail of all the assets
Original cost2 *ritten !o*n value2 !ate o# ac?uiring2 accumulate! !epreciation2
location2 its purchase authorization Eo= etc=
So#t*are Ase! in Organization
Different applications are used in different parts of the organi1ation for different
purposes"
Three main applications are given belowK
$AP +$ystem Application Program,
BA$#$ +Beverages Advanced $tandard #nformation $ystem,
#$C#($ +#ndirect $ales ! Cooler #mpact (onitoring $ystem,
$AP is used to allocate the cost on the basis of Average Cost (ethod" #t sometimes create
problem because due to this a huge fluctuation results in cost" #t mostly happens when
same sort of product is purchased from various firms at different prices but in the end all
the goods are recorded at same cost due to average cost method"
BA$#$ is used for cash related matters" #t is speciali1ed software for beverages but now it
has become outdated and it is e0pected that the firm will replace it with a new one in the
start of ne0t year"
#$C#($ is used for having a contact with the distributors" #nformation is shared between
company and an employee that used to send information from distributors end" Company
is using this software for indirect sales" An operator used to send information on daily
basis through mail" #nformation is usually related aboutH
$toc% at Distributor"
Discount Allowed by distributor to various customers"
Low fills and burst allowances"
Free sampling"
Through this software, (r" Faroo of Accounts Department is controlling about CF
distributors in different areas"
Route settlement !ocuments #lo*
Dhen )oute settlement documents flow is basically flow of documents started from
entrance of empty at gate to the distribution of filled bottles to the distributors with all
basic entries of account"
vehicle with empty bottles enter into the gate then gate man entered this empty into the
register with party name, vehicle no, ty of vehicle and time in" -ne copy of this form is
send to gate office and the other one is send to shipping office" After that shipping officer
count these empty bottles and prepare a verified list" This list is send to sales co3
coordinator in DP5" After that sales coordinator prepare demand form and verified this
demand from shipping department in DP5" After verification from shipping department
out load is prepared and this load is send to distributor" The copy of this load is sending to
finance department and finance department prepare an invoice for distributor" Dith this
invoice account officer is responsible to prepare cash copies, *D$ copies and AQ) slips
according to current condition of payment and empty" These copies send to )$A where
he prepares route header copy, this copy send to distributor after signature and stamp of
guard" # thin% it2s not easy to understand the flow of route settlement documents therefore
# prepare a diagram so that reader can easily understand the route settlement document
flow"
)oute $ettlement Document Flow
Store
The stores in charge give the present situation of the euipments and material in the store"
There are three types of stores in Coca3Cola"
-ne is located in the factory where company stores euipments and material li%e tissue
paper bo0es, soaps, ballpoints, crowns of bottles, in% etc" of daily usage" And every
purchase, which comes into the factory premises, first added to the store registers" Then it
is submitted to the concerned department"
$econd store is located near to the factory in a separate building" This is called the store
for mar%eting assets" *very type of brea%age of bottles is submitted in that store and new
assets of company li%e DQF, AQC are also stored in that store" &ew crates of wood are also
manufactured there" For that purpose there is a small wor%shop" The in charge of that
store gives report to the store in charge of factory, which then submit that report to the
Accounts (anager"
Third store is located on the Aehari )oad near the B"C"5" Chow% at appro0imately half
%ilometers distance" That is a store of finished goods i"e" filled bottles came there from
the factory and from there the distributors get their orders" The in charge of that store is
directly reporting to Accounts (anager"
MIS :Management In#ormation System; Department
(#$ department is responsible for the generation of reports for each department i"e" for
production department about the situation of empty and syrup, report of manufactured
stoc% for the sales coordinator" And these reports are also submitted to the T5( and to
the Accounts (anager" -n the basis of these reports (anagement ma%e decisions about
the production, sales and different matters"
This department is also responsible for the development of computer programs for all
departments" That department is consists of only B employees one is (#$ (anager and
remaining four are his assistants"
Cash Room
Cash )oom is li%e a ban%" #t ma%es the transaction of cash possible for the company" (r"
@avaid #bal >han controls that department" Coca3Cola made payments in two ways one
through chec% and other in the form of cash" #f the payment is less than )s"B888 then it is
made through cash and if it is greater than )s"B888 then it is paid through chec%" The
payment which is made through chec% is issued by Accounts department itself while cash
payments are given to the vendors from that cash room" For e0ample Coca3Cola pay to
daily wagers in the form of cash and that payment is made through that cash room while
the salary of permanent employees is automatically transferred to their Ban% accounts"
And cash room is also responsible for the collection of cash from distributors for their
purchases"
)echnical Department
Technical department consists of three ma/or divisionsH
R Production
R .uality Control
R (aintenance
-n the whole there are thirty3five permanent employees wor%ing in the Technical or
Production department" And also number of daily wagers is also wor%ing in the
department" There are number of processes ta%es place in Technical department li%e
washing of empty bottles, preparation of syrup, chilling and filling plant" That is purely a
technical department most of the employees in the department are technical and others
are operative people" The structure of Technical or Production Department is given on
ne0t page"
There is also two $hift Chemists separate for day and night shifts" There is a lab in the
production department, which is responsible for the assurance of proper uantity of sugar,
syrup, waters in each bottle after every B88 regular bottles they chec% one bottle for the
assurance"
(r" (ali% @affer is the manager of the technical department"
Production of this plant is about ;88 cases per hour but number of hours wor%ed used to
change depending on the season" &ormally two shifts are used for production" #n normal
or down season, duration of shift is reduced to F hours but in pea% season this duration is
increased to 79 hours to meet the demand of the mar%et"
Pro!uction Process
The environment of the production hall is very clean unli%e of other players of the
industry"
#n (ultan plant, there are two lines of production in which all the products can be
produced by ma%ing an ad/ustment in syrup and concentrate"
Production process starts with washers where all the bottles are washed before filling"
#n washer 9? bottles are entered in a row at a time and the washer is capable of containing
688 cases at a time"
This washer consists of 6 tan%sK
Tan% 7K Caustic 7 to 7"BG
Temperature ?B to FB centigrade
Tan% 9K Caustic 6 to ?G
Temperature ;B to CB centigrade
$tabilon 8"? to8"BG
Tan% 6K Cold water and air
Below 8 centigrade
Due to too many fluctuations in temperature, all the germs are %illed and removed" After
this some light men inspect all the bottles" These people are performing /obs for
ma0imum of 98 minutes at a time then a ne0t pair comes in their place and so on"
&e0t step is of mi0ing the syrup and water and filling them in bottles" For this purpose
water is obtained from a depth of more than B78 ft" Carbo Cooler is used for mi0ing the
syrup and water and then bottles are filled" After filling and mar%ing date and time of
production light men again chec% bottles"
Three light men are wor%ing in the plant and their duties are given belowK
First 33333chec% brand, brea%age and dirtiness"
$econd333chec% cleanliness"
Third 3333 level of liuid after production"
Due to such an effective system of uality controlling, plant is certified by #$-" The more
important certificate is TCC.$ +The Coca Cola .uality $ystem,, which is awarded by
the company itself to a limited number of plants" #t is given to only ;B plants out of
7888units and (ultan plant is one of them"
The last function of maintenance is performed in down season of &ovember, December
or @anuary by shutting down the plant for 7B to 68 days depending on the situation"
According to production department, current capacity is sufficient to meet the increasing
demand by 988: but after that there will be a need for e0pansion"
)echnical Department
Purchase Department
The responsibility of Purchase Department is to purchase every sort of reuirements of
different department but they are not responsible for some technical reuirement li%e
TCC*C or shipping department itself manages empty" The wor% procedure of purchase
department is li%e that if a department wants to purchase any thing he will prepare a
purchase reuisition on this reuisition the signature of departmental head, T5( and of
Financial (anager is necessary" Then this reuisition will sent to the Purchase
department where they prepare a wor% order and give one copy of this wor% order to the
shop%eeper who is producing the product on credit and one copy will sent to concerned
department and one will remain in the purchase department to receive the amount of that
wor% vendor should contact to the finance department for the payment or for the chec%
with the slip of wor% order"
Purchase department consists of only three employees one is Purchase (anager and
others is his Assistants" Purchase (anager of Coca3Cola Beverages Pa%istan Limited
(ultan Plant is (r" &asir Abbas, (r" )ana >ashif Ali and (r" (uhammad Bilal are his
Assistant"
-RIR Department
The responsibility of ')#) department in Coca3Cola Beverages Pa%istan Limited,
(ultan Plant is the administration of all sort of formal and informal activities" #n formal
activities the maintenance of attendance sheet of daily wagers, which is then shifted to
the finance department where they made salaries for these employees on the basis of
there attendance at the end of the wee% or month" For that purpose there are gate %eepers
who are also responsible for the issuance of entry cards to the visitors and they maintain
the record when an employee comes in the factory and when he leaves either he is on
official duty or going out for his private wor%"
-n the whole ')#) Department is consisting of eleven employees" The structure of
Administration Department is given on ne0t Page
')#) Department
This department also maintains attendance record "The automatic thumb machine is used
for attendance for permanent employees" And attendance is sent to T5( after to 98
minutes, so that he becomes able to ta%e some corrective actions against regular late
comers"
9ogistics Department
Logistic department is basically the combination of two departments" These areK
Fleet Department
$hipping department"
The whole transports and vehicles are arranged and maintained by Fleet department" And
shipping department is responsible for the maintenance of inventory of empty bottles" -n
the whole logistic department is consists of 9C permanent employees" And rest of the
employees wor% on daily wages"
The structure of Logistic Department is given on ne0t Page"
Responsi'ilities o# Fleet Department
As # mentioned earlier logistic department is basically for the purchase and maintenance
of new vehicles" For that purpose they have a wor%shop for heavy3duty vehicles and for
cars in the factory" And for the motorcycles they made arrangement with a wor%shop
from where employees get wor% done and the factory will ma%e payment at the end of the
month"
9ogistics Department
)ypes o# >ehicles in Multan Plant
There are basically four ma/or types of vehicles in the factory" "These are as"
L (otor Cycles for (ar%et Development -fficers +$ales ! (ar%eting $taff,
L Cars for (anagement
L Aans for Loading
L Loader (achine
All types of vehicles already insured by the #nsurance Company" Coca3Cola offers a
motorbi%e and C8 liters of petrol per month to each (ar%et Development officer +(D-,"
And the maintenance of the motorbi%e is also the responsibility of company" The issuance
and maintenance of these motorbi%es is also the responsibility of logistic department" #f a
new employee is employed in the sales department as (D- then mar%eting or sales
department send a reuest for motorbi%e to the logistic department and if logistic
department has any e0tra motorbi%e then they issue that one to that employee otherwise
they purchase a new motorbi%e for that employee"
Coca3Cola also offers cars for the management" Coca3Cola (ultan plant has
appro0imately 7B cars for management" 7688 CC car is only allowed to T5( +Territory
5eneral (anager, and all departmental heads can use 7888 CC car" The issuance and
maintenance of these cars is the responsibility of logistic department" Logistic department
is also responsible to maintain the record of petrol consumption of each motorbi%e and
car" For the purpose of petrol Coca3Cola Company (ultan Plant arranged an agreement
with a petrol pump of )otal and Cultus near the factory from where any employ can fill
his vehicle by giving a slip, which is issued by logistic department"
Aans are also there in the Coca3Cola (ultan Plant" These are for the purpose of supply of
crates to the places where cases are issued directly by the factory such as Police
Commissioners and these vans are also used to supply assets of factory to the shops li%e
Deep Free1ers, Aisi Coolers and Chest Coolers etc"
Loader (achines are used in shipping department" These are used to load and unload the
truc%s etc" For the maintenance of these vehicles and cars a wor%shop is present in the
factory where many competent mechanics were employed to assure the proper
maintenance and wor%ing of these vehicles"
But in the end it should be made clear that fleet department is not concerned with the
purchase of vehicles" #f any vehicle is to be issued to any person then the concerned
department will send a reuisition to purchase department and purchase department will
continue further"
FMS :Fleet Management System;
#t is the application that is used in fleet department to %eep updated record about fuel and
maintenance of the vehicles"
Following are the fuel limitations for different sort of vehicles
i"es >ehicles
Base people B8 liters" 9B8 liters"
-utside people CB liters" 688 liters"
But these are not very rigid rules, for e0ample, when ()-s visit the outside areas li%e
$ahiwal and D5 >han, they people are allowed to consume more but after getting
approval from manager of their concerned department"
Following are different types of slips that are used in fleet department for some spare
parts"
.= Deman! Slip
#t is used when goods are available in store and fleet department is going to use it" $tore
department will issue the desired parts against this slip" These parts can be installed
within or outside the organi1ation depending on the situation"
For outside repair, a returnable or non3returnable pass is given which indicates whether it
is necessary to return the damaged goods to factory or not"
4= Purchase Re?uisition
#t is issued for the purchase of any thing, which is already not available in the store" P) is
sent to purchase department" Purchase Department will have to receive three or four
uotations from various vendors according to rates and uality offered and will be select
one vendor which rates ! uality is suitable" After this it will be made comparative
statement for further process"
But P) must be approved by
R Department in charge that is in need"
R Accounts (anager"
R T5("
After purchase, goods are sent to store and 5)& +5oods )eceived &ote, is issued that is
also authori1ed by
R $tore #n charge"
R Department in charge that is in need"
Three copies of 5)& are %ept by $tore, Purchase and Accounts Departments"
6= Complaint Document
#t is filled by anyone who is having any problem regarding his automobile and then it is
chec%ed by concerned authorities whether this problem con be solved inside factory or
not"
7= Repair &or" Re?uisition
Fleet department sends it to any company li%e 'onda for some repair" #t is approved by
T5( and initiated and authori1ed by Fleet #n charge and Logistic (anager respectively"
#f fleet department is in need of any thing, whether it is available in store or not, the
whole procedure is shown in following diagramK
Proce!ure o# Issuance #rom Store to Fleet Department
#ssuance
Purchase
department
$tore
P)
Demand slip
Availability
&eed origination
Financial Statements
)-E COC%$CO9% COMP%EF %ED
SASIDI%RIES
COESO9ID%)ED S)%)EMEE)S OF
IECOME
Fear En!e! Decem'er 6.2 :G; 400/ :G; 4008
+#n millions e0cept per share data,
EE) OPER%)IEC RE>EEAES 68,::8 67,:??
Cost of goods sold 77,8FF 77,6C?
CROSS PROFI) 7:,:89 98,BC8
$elling, general and administrative
e0penses 77,6BF 77,CC?
-ther operating charges 676 6B8
-P*)AT#&5 #&C-(* F,967 F,??;
#nterest income 9?: 666
#nterest e0pense 6BB ?6F
*uity income +loss, I net CF7 3FC?
-ther income +loss, I net ?8 6:
IECOME EFORE IECOME )%HES F,:?; C,B8;
#ncome ta0es 9,8?8 7,;69
COESO9ID%)ED EE) IECOME ;,:8; B,FC?
LessK &et income attributable to non3
controlling interests F9 ;C
EE) IECOME %))RIA)%9E )O
S-%REO&EERS OF )-E COC%$
CO9% COMP%EF ;,F9? B,F8C
%SIC EE) IECOME PER S-%RE
.
6 6
DI9A)ED EE) IECOME PER
S-%RE
.
6 9
%>ER%CE S-%RES
OA)S)%EDIEC 9,67? 9,67B
*ffect of dilutive securities 7B 97
%>ER%CE S-%RES
OA)S)%EDIEC %SSAMIEC
DI9A)IOE 9,69: 9,66;
7
Basic net income per share and diluted
net income per share are calculated based
on net income attributable to
shareowners of
The Coca3Cola Company"
)-E COC%$CO9% COMP%EF %ED SASIDI%RIES
COESO9ID%)ED %9%ECE S-EE)S
Decem'er 6.2 :G; 400/:G; 4008
+#n millions e0cept par value,
%SSE)S
CJ))*&T A$$*T$
Cash and cash euivalents C,897 ?,C87
$hort3term investments 9,768 3
T-TAL CA$', CA$' *.J#AAL*&T$ A&D $'-)T3T*)(
#&A*$T(*&T$ :,7B7 ?,C87
(ar%etable securities ;9 9CF
Trade accounts receivable, less allowances of EBB and EB7,
respectively 6,CBF 6,8:8
#nventories 9,6B? 9,7FC
Prepaid e0penses and other assets 9,99; 7,:98
T-TAL CJ))*&T A$$*T$ 7C,BB7 79,7C;
*.J#TM (*T'-D #&A*$T(*&T$ ;,97C B,67;
-T'*) #&A*$T(*&T$, P)#&C#PALLM B-TTL#&5
C-(PA&#*$ B6F ?;6
-T'*) A$$*T$ 7,:C; 7,C66
P)-P*)TM, PLA&T A&D *.J#P(*&T I net :,B;7 F,69;
T)AD*(A)>$ D#T' #&D*F#&#T* L#A*$ ;,7F6 ;,8B:
5--DD#LL ?,99? ?,89:
-T'*) #&TA&5#BL* A$$*T$ 9,?97 9,?7C
T-TAL A$$*T$ ?F,;C7 ?8,B7:
9I%I9I)IES %ED EIAI)F
CJ))*&T L#AB#L#T#*$
Accounts payable and accrued e0penses ;,;BC ;,98B
Loans and notes payable ;,C?: ;,8;;
Current maturities of long3term debt B7 ?;B
Accrued income ta0es 9;? 9B9
T-TAL CJ))*&T L#AB#L#T#*$ 76,C97 79,:FF
L-&53T*)( D*BT B,8B: 9,CF7
-T'*) L#AB#L#T#*$ 9,:;B 6,877
D*F*))*D #&C-(* TAS*$ 7,BF8 FCC
T'* C-CA3C-LA C-(PA&M $'A)*-D&*)$2 *.J#TM
Common stoc%, E8"9B par valueH Authori1ed I B,;88 sharesH
#ssued I 6,B98 and 6,B7: shares, respectively FF8 FF8
Capital surplus F,B6C C,:;;
)einvested earnings ?7,B6C 6F,B76
Accumulated other comprehensive income +loss, 3CBC 39,;C?
Treasury stoc%, at costI7,97C and 7,98C shares, respectively 39B,6:F 39?,976
*.J#TM ATT)#BJTABL* T- $'A)*-D&*)$ -F T'* C-CA3
C-LA C-(PA&M 9?,C:: 98,?C9
*.J#TM ATT)#BJTABL* T- &-&C-&T)-LL#&5 #&T*)*$T$ B?C 6:8
T-TAL *.J#TM 9B,6?; 98,F;9
T-TAL L#AB#L#T#*$ A&D *.J#TM ?F,;C7 ?8,B7:
Financial Statements %nalysis
9i?ui!ity Ratios
Current Ratio
400/ 4008
7"9F 8":?
Coca3Cola2s current ratio has increased in 988:" This increase represents the good
position of the company liuidity3wise" #t provides a margin of safety to the creditors, so
this means more investors will invest in this company"
Iuic" Ratio
400/ 4008
8":B 8";9
.uic% ratio or the Acid3test ratio has increased in 988: to 8":B" This increase represents
that the company is much more liuid than before and it has the ability to meet its
liabilities in time much better than before"
De't Ratios
De't to E?uity
400/ 4008
8"?F 8"?B
Debt3to3euity ratio is high in 988:, and a high ratio means that company is aggressively
financing its growth by debt" A growth can cause trouble to the company in case if it
suffer any losses"
De't to Capital
400/ 4008
8"69 8"67
Coca3Cola has higher debt3to3capital ratio in 988: as compared to 988F" A higher ratio
means that Coca3Cola has now increased amount of debt as compared to its liabilities"
Interest Coverage
400/ 4008
9;"98 7F"7?
This ratio basically indicates the e0tent to which earnings are available to meet its interest
payments" $o an increase in 988: means that Coca3Cola is now in better position to meet
its interest payments as compared to 988F"
9ong$term :investment; %ctivity Ratio
Eet Fixe! %ssets )urnover
400/ 4008
6"9? 6"F?
Coca3Cola2s net fi0ed asset turnover has decreased in 988:" This ratio indicates ability to
generate sales from its fi0ed assets" $o the decrease in this ratio means that Coca3Cola
has been less effective in using its fi0ed assets to generate its revenues"
)otal %sset )urnover
400/ 4008
8";? 8"C:
Coca3Cola2s total asset turnover ratio has decreased in 988:, and it indicates that its net
sales have decreased or investment made into business is not paying out as desired"
E?uity )urnover
400/ 4008
7"9B 7"B;
This ratio is used to measure how well Coca3Cola company uses its stoc%holder euity to
generate revenues" The decrease in this ratio means that the company2s efficiency has
decreased"
)urnover Ratios
Inventory )urnover
400/ 4008
76"7; 7?";7
Coca3Cola2s inventory turnover has decreased in 988:" This means that either the sales
are going poor than before or the company has e0cess of inventory" *ither way Coca3
Cola need to improve its inventory turnover"
Receiva'les )urnover
400/ 4008
F"9B 78"6?
Coca3Cola2s ratio has dropped in 988: which is not a good sign" A low ratio means that
company is now operating on credit more than it did before" #n 988F, it was operating
more on cash than now"
Paya'les )urnover
400/ 4008
97":F 96"69
This ratio indicates the times a company pays bac% its payables" The decrease in Coca3
Cola2s ratio shows that now the company is ta%ing more time to pay bac% its suppliers"
&or"ing Capital )urnover
400/ 4008
;"B: F"7F
Dor%ing Capital turnover ratio has decreased in 988:" This means that company is not
generating enough sales as compared to the capital it uses to fund the sales"
Pro#ita'ility Ratios
Return on Sales :J;
Operating Pro#it Margin
400/ 4008
9;"B; 9;"??
Coca3Cola2s ratio has increased in 988:" This means that it is earn from its sales as per
dollar than it did in previous year" 'igher ratio is better"
Eet Pro#it Margin
400/ 4008
99"89 7F"7F
Coca3Cola2s profit margin is higher in 988: than in 988F" $o this higher profit margin
means that the company is more profitable and it has more control over its costs than
before"
Return on Investment :J;
Return on E?uity :ROE;
400/ 4008
9C"B9 9F"6C
)-* has decreased in 988F" A lower return on euity means that the company is now less
capable of generating cash internally" Dith a higher ratio it would have been the case
otherwise"
Return on %ssets
400/ 4008
7?"89 7?"66
Coca3Cola2s )-A has decreased in 988: as compared to 988F" This ratio tells us how
much company is earning on its investments" A lower ratio in 988: means that company
is now earning relatively less money on it investments than it did before"
>ertical %nalysis K alance Sheets
)-E COC%$CO9% COMP%EF %ED SASIDI%RIES
COESO9ID%)ED %9%ECE S-EE)S
Decem'er 6.2 400/ 4008
+#n millions e0cept par value,
%SSE)S
CJ))*&T A$$*T$
Cash and cash euivalents 7?"?6G 77";8G
$hort3term investments ?"6FG 3
T-TAL CA$', CA$' *.J#AAL*&T$ A&D $'-)T3T*)(
#&A*$T(*&T$ 7F"F8G 77";8G
(ar%etable securities 8"76G 8";:G
Trade accounts receivable, less allowances of EBB and EB7,
respectively C"C9G C";6G
#nventories ?"F?G B"?8G
Prepaid e0penses and other assets ?"BCG ?"C?G
T-TAL CJ))*&T A$$*T$ 6;"8;G 68"8BG
*.J#TM (*T'-D #&A*$T(*&T$ 79"CCG 76"79G
-T'*) #&A*$T(*&T$, P)#&C#PALLM B-TTL#&5
C-(PA&#*$ 7"77G 7"7?G
-T'*) A$$*T$ ?"8;G ?"9FG
P)-P*)TM, PLA&T A&D *.J#P(*&T I net 7:";?G 98"BBG
T)AD*(A)>$ D#T' #&D*F#&#T* L#A*$ 79"C8G 7?":BG
5--DD#LL F";FG :":?G
-T'*) #&TA&5#BL* A$$*T$ ?":CG B":CG
T-TAL A$$*T$ 788"88G 788"88G
9I%I9I)IES %ED EIAI)F
CJ))*&T L#AB#L#T#*$
Accounts payable and accrued e0penses 76";FG 7B"67G
Loans and notes payable 76"FCG 7?":CG
Current maturities of long3term debt 8"78G 7"7BG
Accrued income ta0es 8"B?G 8";9G
T-TAL CJ))*&T L#AB#L#T#*$ 9F"7:G 69"8BG
L-&53T*)( D*BT 78"6:G ;"F;G
-T'*) L#AB#L#T#*$ ;"8:G C"?6G
D*F*))*D #&C-(* TAS*$ 6"9BG 9"7;G
T'* C-CA3C-LA C-(PA&M $'A)*-D&*)$2 *.J#TM
Common stoc%, E8"9B par valueH Authori1ed I B,;88 sharesH
#ssued I 6,B98 and 6,B7: shares, respectively 7"F7G 9"7CG
Capital surplus 7C"B?G 7:";;G
)einvested earnings FB"6?G :B"8BG
Accumulated other comprehensive income +loss, 37"B;G 3;";8G
Treasury stoc%, at costI7,97C and 7,98C shares, respectively 3B9"7FG 3B:"C;G
*.J#TM ATT)#BJTABL* T- $'A)*-D&*)$ -F T'*
C-CA3C-LA C-(PA&M B8":BG B8"B9G
*.J#TM ATT)#BJTABL* T- &-&C-&T)-LL#&5
#&T*)*$T$ 7"79G 8":;G
T-TAL *.J#TM B9"8FG B7"?:G
T-TAL L#AB#L#T#*$ A&D *.J#TM 788"88G 788"88G
>ertical %nalysis K Income Statements
)-E COC%$CO9% COMP%EF %ED SASIDI%RIES
COESO9ID%)ED S)%)EMEE)S OF IECOME
Fear En!e! Decem'er 6.2 400/ 4008
+#n millions e0cept per share data,
EE) OPER%)IEC RE>EEAES 788"88G788"88G
Cost of goods sold 6B"CFG 6B";7G
CROSS PROFI) ;?"99G ;?"6:G
$elling, general and administrative e0penses 6;";BG 6;"F;G
-ther operating charges 7"87G 7"78G
-P*)AT#&5 #&C-(* 9;"B;G 9;"??G
#nterest income 8"F8G 7"8?G
#nterest e0pense 7"7BG 7"6CG
*uity income +loss, I net 9"B9G 39"C?G
-ther income +loss, I net 8"76G 8"79G
IECOME EFORE IECOME )%HES 9F"FCG 96"B8G
#ncome ta0es ;"BFG B"77G
COESO9ID%)ED EE) IECOME 99"9FG 7F"6:G
LessK &et income attributable to non3controlling interests 8"9;G 8"97G
EE) IECOME %))RIA)%9E )O S-%REO&EERS OF
)-E COC%$CO9% COMP%EF 99"89G 7F"7FG
%SIC EE) IECOME PER S-%RE
.
8"87G 8"87G
DI9A)ED EE) IECOME PER S-%RE
.
8"87G 8"87G
%>ER%CE S-%RES OA)S)%EDIEC C"?CG C"9BG
*ffect of dilutive securities 8"8BG 8"8CG
%>ER%CE S-%RES OA)S)%EDIEC %SSAMIEC
DI9A)IOE C"B9G C"67G
-orizontal %nalysis K alance Sheet
)-E COC%$CO9% COMP%EF %ED SASIDI%RIES
COESO9ID%)ED %9%ECE S-EE)S
Decem'er 6.2 400/
+#n millions e0cept par value,
%SSE)S
CJ))*&T A$$*T$
Cash and cash euivalents ?:"6BG
$hort3term investments 788"88G
T-TAL CA$', CA$' *.J#AAL*&T$ A&D $'-)T3T*)(
#&A*$T(*&T$ :?";;G
(ar%etable securities 3CC"C8G
Trade accounts receivable, less allowances of EBB and EB7, respectively 97";9G
#nventories C";?G
Prepaid e0penses and other assets 7B":?G
T-TAL CJ))*&T A$$*T$ ??"7?G
*.J#TM (*T'-D #&A*$T(*&T$ 7;":BG
-T'*) #&A*$T(*&T$, P)#&C#PALLM B-TTL#&5 C-(PA&#*$ 7;"98G
-T'*) A$$*T$ 7?"89G
P)-P*)TM, PLA&T A&D *.J#P(*&T I net 7?"F6G
T)AD*(A)>$ D#T' #&D*F#&#T* L#A*$ 9"8BG
5--DD#LL ?"F?G
-T'*) #&TA&5#BL* A$$*T$ 8"7CG
T-TAL A$$*T$ 98"79G
9I%I9I)IES %ED EIAI)F
CJ))*&T L#AB#L#T#*$
Accounts payable and accrued e0penses C"9FG
Loans and notes payable 77"9;G
Current maturities of long3term debt 3F:"86G
Accrued income ta0es ?"C;G
T-TAL CJ))*&T L#AB#L#T#*$ B";?G
L-&53T*)( D*BT F7":7G
-T'*) L#AB#L#T#*$ 37"B6G
D*F*))*D #&C-(* TAS*$ F8"7;G
T'* C-CA3C-LA C-(PA&M $'A)*-D&*)$2 *.J#TM
Common stoc%, E8"9B par valueH Authori1ed I B,;88 sharesH
#ssued I 6,B98 and 6,B7: shares, respectively 8"88G
Capital surplus C"7CG
)einvested earnings C"FBG
Accumulated other comprehensive income +loss, 3C7";:G
Treasury stoc%, at costI7,97C and 7,98C shares, respectively ?"F:G
*.J#TM ATT)#BJTABL* T- $'A)*-D&*)$ -F T'* C-CA3
C-LA C-(PA&M 97"7?G
*.J#TM ATT)#BJTABL* T- &-&C-&T)-LL#&5 #&T*)*$T$ ?8"9;G
T-TAL *.J#TM 97"?:G
T-TAL L#AB#L#T#*$ A&D *.J#TM 98"79G
-orizontal %nalysis K Income Statement
)-E COC%$CO9% COMP%EF %ED SASIDI%RIES
COESO9ID%)ED S)%)EMEE)S OF IECOME
Fear En!e! Decem'er 6.2 400/
+#n millions e0cept per share data,
EE) OPER%)IEC RE>EEAES 39"::G
Cost of goods sold 39"B7G
CROSS PROFI) 36"9BG
$elling, general and administrative e0penses 36"B6G
-ther operating charges 378"BCG
-P*)AT#&5 #&C-(* 39"BBG
#nterest income 39B"96G
#nterest e0pense 37F":BG
*uity income +loss, I net 37F:"6;G
-ther income +loss, I net 9"B;G
IECOME EFORE IECOME )%HES 7:"7FG
#ncome ta0es 9B"88G
COESO9ID%)ED EE) IECOME 7C"BCG
LessK &et income attributable to non3controlling interests 99"6:G
EE) IECOME %))RIA)%9E )O S-%REO&EERS OF )-E
COC%$CO9% COMP%EF 7C"B7G
%SIC EE) IECOME PER S-%RE
.
7C"B6G
DI9A)ED EE) IECOME PER S-%RE
.
7C";CG
%>ER%CE S-%RES OA)S)%EDIEC 38"8?G
*ffect of dilutive securities 39F"BCG
%>ER%CE S-%RES OA)S)%EDIEC %SSAMIEC DI9A)IOE 38"68G
S&O) %nalysis
$D-T analysis enables us to find out a better way of utili1ing the strengths of an
organi1ation to get ma0imum benefits of the opportunities available in the industry and it
also helps in dealing with threats that may adversely affect the business of the firm in
future" $o, the policy of any firm should be to focus on strengths to get better results from
opportunities, deal with threats by using your strengths and try to convert your
wea%nesses in your strengths" According to my limited analysis of the company,
following are the strengths, wea%nesses, opportunities and threats for the Coca ColaK
Strengths
-ne of the main strengths of CCBPL is the financial strength of the company
because it is supported and controlled by Coca Cola #nternational" Therefore,
unli%e past, now they can start any long term pro/ect without concerning too much
about finances available"
Coca Cola is en/oying a positive image in the minds of the consumers" They
normally thin% that it is better in uality as compare to other competitors available
in the mar%et"
Better wor%force is strength of the company" Due to better availability of finance
they can hire uality wor%force and get better results"
*stablished &ation3wide infrastructure is helping the organi1ation to increase the
sales volume of the company"
CCBPL has up to date technology in its production" As coca3cola company claims
that they are very sensitive about hygienic conditions, so that2s why they using up
to date technology to achieve this ob/ective"
Another strength of the brand is the uality that they are offering to customers"
Another important strength of CCBPL is the wor%ing environment that they are
offering to their employees" Due to this environment, the employees that are
wor%ing here are loyal to the organi1ation and it is resulting in improving the
motivation level of the employees, which in the end results in high productivity
and better performance"
&ea"nesses
The ma/or wea%ness of the company is its distribution channel" #t is one of the
main reasons of its slow progress and low mar%et share in this mar%et" Due to lac%
of availability of the products and less differentiation from competitors, it has
become very difficult to capture a big mar%et share"
The company is also lac%ing in utili1ation of the resources, especially in (ultan
plant" People are having various facilities but they don2t %now their best use" For
e0ample, people wor%ing in fleet department don2t %now to ma%e the best use of
Fleet (anagement $ystem and usually performing tas%s in very difficult manner
manually that can be easily performed by using F($"
Opportunities
The best opportunity for CCBPL is to increase mar%et share through increasing
the availability of the products in the mar%et"
The company can also produce better results by creating awareness in the society
about the uality of the products they are offering"
The successful introduction of $prite 65 has proved that greater mar%et share can
be captured by introducing some new products" $o, the company should introduce
some of the products that are running successfully in other mar%ets but are not
available in Pa%istan"
A huge part of the mar%et is still waiting for first entry" Coca Cola can gat the
advantage of first entry if it focus on such areas"
)hreats
'igh production capacity of the main competitor is a threat for Co%e, because
they are having a better chance to increase the production and availability of the
products and further increase the mar%et share"
The local manufacturers can also disturb the mar%et share due to their low price
offerings"
PES) %nalysis
Pest Analysis is basically an environmental analysis which covers these four dimensions
of environment"
Political
As far as political environment is concerned company is very worried about it" Pa%istan is
not a political stable country" *ven after the7F February election political environment is
still not friendly for business" Coca Cola Company cannot heavily invest in the Pa%istani
mar%et due to this factor"
Economical
As far as the economic conditions are concerned they are also not favorable the
purchasing power of people is decreasing due to high inflation and there is a threat that
this condition may directly hit the sales of the company"
Social
Due to its American origin people in Pa%istan have a little bit cultural clash with the coca
cola company specially after #ran and #ra war but the participation of company in social
responsibilities is appreciating which have build a good reputation in the mar%et"
)echnological
(ar%et of Pa%istan is passing through a technological revolution which provides
opportunity to all the industries to modify their process" For e0ample if the Coca cola
Company would start selling its beverages through automatic vending machines it would
be a healthy change for the company and the mar%et"
Suggestions #or Further Improvement
Dhile wor%ing in this organi1ation, # got a lot of practical %nowledge and e0perience of
wor%ing in Accounts Department" During this whole period, # found that following
improvements can further enhance the performance of the organi1ation"