Summer Intership Report of MBA

Varmora Granito Pvt Ltd
1

Introduction
Of
Company


2
Introduction of Company
Varmora Granito manufactures three types of tiles in Rajkot high way (Morbi). It
is also exporting its product in United Kingdom, Germany, Italy and Poland.
Varmora has also many units in Mumbai, Morbi and surendranagar Established in
1994.
Varmora Granito Pvt. Ltd. is a part of "VARMORA" Group that deals with all kind
of ceramic tiles. We are a manufacturer and exporters of ceramic wall, floor,
porcelain & vitrified tiles.
Brand "VARMORA" is under sharp focus and now has a different dimension,
which signifies THE COMPLETE TILING SOLUTION of walls & floors with
quality and growth with smart products. The companys production capacity is up
to 35, 000 sq. Meter Per day.

Its three products it is below mention as,
Vitrified tiles
Wall tiles
Floor tiles

The company is equipped with modern machineries and is organized in various
division viz., Wall tiles preparation plant, Vitrified tiles preparation division, Floor
tiles preparation division and storage division. The product facilities always pulsate
with the activities of more than 2000 employee turning out a wide range of tiles.

3
The four divisions are equipped with modern facilities for development, quality
control department and manufacturing our products. These are manned by
qualified personal having technical expertise and all are committed to maintain
best quality of our products. Varmora Granito is proud of its diverse of tiles likes.
Wall tiles, Floor tiles and vitrified tiles etc.

Company Name : Varmora Granito Pvt. Ltd.
Business Type : Manufacturer, Trading Company,
Distributor/Wholesaler
Product/Service :
(We Sell):
Ceramic Tiles, Wall Tiles, Floor Tiles, Vitrified
Tiles, Porcelain Tiles, Non-Rectified Tiles, Rectified
Tiles, Rustic Tiles, Elevation, Digital Tiles
Number of Employees : Above 2000 People

4

Organizational
Structure


5
Organizational structure

Chairman
Production
Department
Production
Manager
Laboratory
Testing
Supervision
Manager
Workers
Marketing
Department
Marketing
Manager
Marketing
Officer
Dispatch
Executive
Clerk
State
Marketing
Manager
Marketing
Office
Sales
Finance
Department
Finance
Administrative
Chief
Accountant
Accountant
Peon

6

General
Information


7
GENERAL INFORMATION
Name of the Firm Varmora Granito Pvt. Ltd.
Year of Establishment 2000
Form of Organization Private Limited
Size of Organization Medium Scale
Location of Office PriyaDarshini Complex,
Office No. 415,
Savsar Plot,
Morbi 363 641
Location of Factory Varmora Granite Pvt. Ltd.
8/A, National Highway,
At. Dhuva, Ta. Wankaner,
Dist. Rajkot (Gujarat), India
Phone Number Office 02822 220213, 227171
Phone Number Factory 08282 287500-700-900
Fax Number 02822 287558
E-Mail info@varmora.com
Web Site www.varmora.com

8
Registered Certificate No. U26914GJ2002 PPC 43194
Sales Tax No. 0922008001
CST No. 99984063
Excise Registration No. AABCV7523MXM001
Product Vitrified Tiles
No. of Employees 107
Bankers SBS Main Branch, Morbi
Auditors SBS Main Branch, Morbi
Name of Promoters Shri Vallabh bhai. J. Patel
Shri Jagjivan bhai. G. Patel
Shri Pramod bhai. P. Patel
Board of Directors Mr. V. J. Patel
Mr. T. J. Patel
Mr. P. P. Patel
Investment 15 Cr
Area Covered 17 Acres
No. of employee 2000
Market National and International

9
Turnover 20,000 per square meter/day
Accounting year 1
st
April to March
Main objective Expand business
Shift Three
Working hours 08:00 AM to 04:00 PM
04:00 PM to 12:00Midnight
12:00 Midnight to 08:00 AM

Recess 12:00 PM to 1:00 PM
8:00 PM to 9:00 PM
4:00 AM to 5:00 AM
Holiday Thursday
Office hours 08:00 AM to 12:00Noon
02:00 PM to 06:00 PM

Recess 12:00 PM to 2:00 PM
Holiday Sunday


10

Various Departments

A. Production Department
B. Finance Department
C. Marketing Department
D. Personnel Department


11

Production
Department


12
Production Department
Introduction:
As a leading tiles manufacturer of Gujarat, company has wide capacity of
production. For that company has large number of laboures staff, technicians,
effective purchasing manager The production of a firm is concerned with
the creation of a product or services required to satisfy customer
needs.

o Products:
Wall tiles:
They have an exclusive range of wall tiles that are designed to beautify your
interiors including kitchens, bathrooms and living spaces, all their wall tiles are
also available in a wide variety of shapes, sizes, finishes and colors.
Floor tiles:
Varmora has a fantastic range of floor tiles to suit all your home ambiences. Tiles
are an ideal choice of floor coverings for various reasons. One the main reasons
being, they are easy to clean and maintain. Besides, they give a perfectly flawless
look to your floor. May it be bathrooms, kitchens or corridors, floor tiles are tough
and durable. They simply make a perfect option for the Indian floors!
Varmora Floor Tiles have a multitude of textures, hues, effects, sizes and patterns
available that will suit all your requirements. We have categorized the floor tiles

13
based on its sizes and further more segregated them into various collections that
will lend your floors the perfect finish. Right from rustic to glossy and matt, you
will find everything that you need in this website. Highly durability and a dazzling
look is what Varmora offers for your floor!
Vitrified tiles:
Varmora feels proud to offer the best technology with the wide range of vitrified
tiles. Being amongst the most popular products, vitrified tiles have been explored
with several variations. Tiles produced with the process of vitrification also offer
an endless variety of textures, hues, patterns and designs in them. They are simply
the best pick for unmatched beauty of your home. Vitrified tiles in India are also
known as non porous tiles which stand by its virtue to be the sturdiest among all.
It is personally designed for every part of your home to compliment its
requirement.
List of raw materials used for production of vitrified tiles
Raw Material Place where it is obtained
Pots feldspar Rajasthan
Soda feldspar Rajasthan
Quartz Rajasthan
Ball Clay Rajasthan
Ashapura Clay Kutch
Kadappa Clay Andhra Pradesh

14
China Clay Gujarat
Ukraine Clay Import from Europe
STPP Import from China
Body Stain Import from Italy
Soluble Salts Import from China
LPG Madhya Pradesh
Gujarat
Zircon Import from Australia


15
PROCESS OF PRODUCTION
Production process is very important process as the product
manufactured in the company should satisfy the need of the customer.
The quality is also to be maintained and the given target should be
achieved in the given time period. The following are the main
production stages.

Processing of raw material:-
The first and foremost step to manufacture vitrified tiles is batching
i.e. feeding the box with different types of clay according to the
percentage decided. Batching includes following types of clay.
Ukraine Clay 16%
Ball Clay 5%
China Clay 20%
Soda Feldspar 19%
Potash Feldspar 35%
Quartz 5%


16
Formation of tile body and drying:
The powder is taken from the silos and after sieving on a vibrator
fitted with a magnet, it is fed into hoppers of the hydraulic press
where the powder is pressed in the shape of a tile of specific size as
per the cavity of the die. Green tiles coming out of the press are sent
to the horizontal roller dryer where they are heated to a specified
temperature to remove the moisture.
Preparation of designs and screen printing of tiles:
In the glaze line and printing section, various types of designs are
prepared and printed on the dried tiles by applying colors on the
screen printing machine.
Firing:
The tiles thereafter are fed into the fast single layer roller kiln in
which the tiles are fired. The kiln has different temperatures ranging
from 500
0
C to 1500
0
C in different zones.
Polishing:
The baked tiles are subjected to polishing by using 32 head polishing
line. The tiles are also side chamfered. Multi finish tiles do not need
polishing operation.


17
Sorting and packing:
The polished tiles are subjected to quality checking and sorting, where
an operation marks out tiles with defects and different grades quality.
Different grades of finished tiles are then packed into different types
of packing box which are marked accordingly.

Plastic matrix and
role
Regrading and
cylery
particals
Presses

18

Glass
printing
cutting
Firming
sorting
packaging

19

Finance
Department


20
Finance Department
Introduction:
Finance management is concerned mainly with such matters as, how a business
corporation raises its finance and how it makes use of its.
Hogland
Finance management is concerned with the efficient use of an important of
economic resources, namely capital fund.
Solomon

Finance plays a very important role in any type of the firm.
From the initial stage awards money is needed for the
information registration of the firms, listing of the firm.
Finance is needed for making necessary documents.

Finance consists of procuring funds, managing and utilizing
them efficiently in order to maximize the profit, which is
ultimate goal of any organization.

In Varmora Tiles, the capital is procured by issuing equity++
shares. The secured loan of this industry is 94000000 and the
unsecured loan of 2012-13 is deposits from relatives of directors
i.e. of Rs. 10000000.


21
Financial planning:-
A company needs to manage its resources.
A company determining the needs of finance.
A company has various resources of finance likes term loans etc.
Finance planning should estimation of financial resources.

Capital structure:-
Procurement of capital is the most important process of an
organization. Capital can be of two types i.e. ownership capital
and borrowed capital. Ownership capital can be procured by
issuing equity shares and sometimes preference shares and
borrowed capital can be procured by issuing debentures, bank
loan, etc
The capital structure of Varmora is very simple as it has issued
desirable equity debt ration of 1:2.

Accounting policy:-
Accounting policy of Varmora Granito as under:
The company maintains its accounts on historical cost basis. The
current assets, loans, and advances, liabilities are approximately of
value stated if realized in ordinary course of business.
The company follows the accrual method of accounting and all claims,
receivables and liabilities are provided on that basis.

22
Meance of finance:
The project is to be funded through promoters equity funds. Term
loan as also working capital facilities form bank and unsecured loans
from the relatives of promoters.

Sr. Particulars Amount
(Lacks)
1 Directors equity
Shareholders equity
70
455
Total Equity 525
2 Term Loan 936
3 Unsecured Loan 98
Total 1559

It is proposed that unsecured loan will not be repaid till repayment
period of term loan is not over act 1956.


23
Management of working capital:
Working capital management is also key part of management.
Working capital management is most important part of finance
department.
The working capital is less, not success to business.
The working capital is directly link to sales.
Varmora Granito is working capital condition is good and its future is
bright.
Working capital requirement means it is necessary to maintain stocks
of raw materials and to finance the funds blocked in goods in process,
finished goods, overheads, etc.
Total working capital requirement for first year has been estimated at
Rs. 458 Lacks. The working capital is proposed to be through Bank
finance to the tune Rs. 2300 lacks and promotions funds at Rs. 160
Lacks.


24
Sources of funds:
A manufacturing company requires capital for these purposes.
To achieve or create fixed assets
Working capital for financing day to day manufacturing and
marketing operations.
Capital for expansion, modernization, etc.

A company has two main sources of capital
Internal sources
External sources

Varmora Granito Pvt. Ltd. is having internal source of finance. The
company has its own share capital and has taken loan from the bank.


25
PROJECT COST
Sr. Particulars Amount (Lacks)
1 Land 1.00
2 Factory Building 248.00
3 Imported Machinery New 559.00
4 Indigenous Machineries 438.00
5 Electrical Installations 54.00
6 Tools 4.00
7 Installations 3.00
8 Bank Guarantee for EPG 7.00
9 GEB Deposit 40.00
10 Computers 3.00
11 Furniture 4.00
12 Other Miscellaneous Assets 2.00
13 Preliminary and pre-operative expenses 20.00
14 Provision for contingencies 20.00
15 Total capital cost of project 1401.00

26

16 Margin money for working capital 158.00
Total Project Cost 1559.00

27
RATIO ANALYSIS
Ratio analysis is an audibly useful for financial analysis. It is defined
as systematic use of ratio to interpret the financial statements, so that
strength and weakness of a firm as well as its historical performance
and current financial conditions can be determined. The following are
ratio of Varmora Granito as follows.

Current Ratio
= Current Assets / Current Liabilities
= 73642000 / 49670000
= 1.48%

Current Ratio
Current Asset
Current Liabilities

28

Gross Profit Ratio
= Gross Profit / Net Sales x 100
= 11200000 / 49643000 x 100
= 22.56%

Gross Profit Ratio
Gross Profit
Net Sales

29

Operating Ratio
= (Cost of goods sold + Operating expenses) / Net Sales x 100
= (31500000 + 2500000) / 49643000 x 100
= 68.49%

Operating Ratio
Cost of goods sold +
Operating Expence
Net Sales

30

Liquid Ratio
= Liquid Assets / Liquid Liabilities
= (Current Assets Stocks) / (Current Liabilities Bank BOD)
= (73642000 19748000) / (49670000 960000)
= 53894000 / 48710000
= 1.10%

Liquid Ratio
Liquid Assets
Liquid Liabilities

31

Debtors Ratio
= Credit Sales / Average Debtors
= 11300000 / 8100000
= 1.40%

Debtors' Ratio
Credit Sales
Average Debtors

32

Fixed Assets Ratio
= Sales / Fixed Assets
= 49643000 / 85000000
= 0.58%

Fixed Assets Ratio
Sales
Fixed Assets

33
Ratio Analysis Final Chart

Current Ratio,
1.48%
Gross Profit Ratio,
22.56%
Operatig Ratio,
68.49%
Liquid Ratio, 1.10%
Debtor's Ratio,
1.40%
Fixed Assets
Ratio, 0.58%

34
LEVERAGE ANALYSIS
Leverage means using fixed charge sources and getting returns by
using sources efficiently and effectively. It is an important aspect as
the organization may need long term and short term loan and they have
different alternatives from which organization has to take the right
decision. To take this design it takes the help of leverage.

Operating Leverage:
Fixed operating assets are giving the most cost than the fixed and
variable costs are called operating leverage. Any amount borrowed
for investing in fixed assets, so the leverage associated with the
investment activities is known as operating leverage. The degree of
operating leverage is given by

Degree of Operating Leverage
= Sales Variable Cost / EBIT
= 29972000 10908000 / 12100000
= 19064000 / 12100000
= 1.58%


35
Financial Leverage:
Leverage is a criteri on for determining operating profit or loss.
Financial leverage is a charge to magnify the effect on the charge or
operating profit and loss.
Finance leverage is selected with finance position between EBIT and
EBT. The degree of finance leverage is,

Degree of Finance Leverage
= EBIT / EBT
= 12100000 / 9900000
= 1.22%

Combined Leverage:
Operating leverage affects a firms operating leverage (EBIT), while
financial leverage affects profit after tax or earning per share. The
combined effect of two leverages can be quite significant for earnings
available to the equity shareholders.


36
Degree of Combined Leverage
= DOL x DFL
= 1.58 x 1.22
= 1.92

Leverage Analysis Graph

1.58%
1.22%
1.92%
0
0.005
0.01
0.015
0.02
0.025
1 2 3
Leverage Analysis

37

Marketing
Department


38
MARKETING DEPARTMENT
Introduction:
Marketing management is a Branch of the broad area of management. Marketing
management is concerned with the direction of purposeful activities towards the
attainment of marketing goals.

Four Ps of Marketing:
Four peace of marketing includes like Product, Price, Promotion and Place.

Product:
1. Varmora Granito Pvt. Ltd. is produce various types of tiles likes floor tiles,
wall tiles and vitrified tiles.
2. Its production capacity is one day is 20,000 square meter.
3. Product is a soul of a company without the production cannot start the
company.
4. Company also improved production capacity.
Price:
1. A Varmora Granito Pvt. Ltd. its price decides of managing directors.
2. Also give some discount.
3. Also give more credit times.

39
4. In Varmora Granito, pricing policy is cost + profit. What ever
expenses have incurred during the manufacturing of product is
considered + profit is too included. Competitors price are also
considered, their prices are higher than their competitors.
Promotion:
1. Varmora Granito Pvt. Ltd. is gives various types of promotion your products
likes
Own magazines
News paper
Website
Facebook
2. Various types of promotion technique also available likes personal selling.
Place:
Varmora Granito Pvt. Ltd.
8-A, National Highway
At. Dhuva,
Tal. Wankaner,
Dist. Rajkot (Gujarat) INDIA
Every organization whether big or small needs to have a marketing department.


40
Marketing department serves as an importance part of an organization which
brings revenue in the business. It depends mostly on the marketing department as
to how they sell the final products and creates demand for it. Varmora Granito is
having a full fledge marketing department where all the functions related to market
are performed.

ORGANISATION CHART
OF
MARKETING DEPARTMENT

Marketing
department
End user
company
Domestic
market
International
market
Dealers
Domestic
market
Internationl
market

41
ADVERTISEMENT:
Varmora advertise their products on very large scale. They advertise
their products on television and also do wall paintings all over India.
They also distribute pamphlets for the same.

MARKET RESEARCH:
In Varmora Granito, first of all they study about customers
requirements. They try to introduce good facilities every time; they
have a marketing research team which goes all over country

SALES PROMOTION:
Sales promotion consists of short term incentives to encourage
purchase or sales of a product or service. It is demand stimulating
devices designed to supplement advertising and facilitate personal
selling. It is a direct inducement which offers an extra value and
incentive for the product to and sales force distributor s to ultimate
customers.
In this industry, they do not adopt any technique because of potential
marketing and potential customers.

42
COMPETITORS:
It is rightly said that, Without competitors market does not
survive.Varmora is also starving in to sale its products in the
competitive market by continuous development of a product finding
new areas of consumption.

Their competitors are
Kajaria
Bell
H R Johnson, etc.


43

Personnel
Department


44
PERSONNEL DEPARTMENT
Introduction:
Personnel management has a vital importance in modern industrial
organization. Personnel department is the part of management, which
is primarily concerned with establishment and maintenance of
personnel relations.
In this company, there is a separate personnel department, where all
the decision regarding the personnels is taken by personnel manager.
He has the final authority. The personnel manager of this firm is
Shree Pramod Kumar P. Patel.
The major areas that company covers under human resources are as follows:

Welfare facilities:
Varmora Granito Pvt. Ltd. All the benefits are given to their employees. Like,
provident fund, employees state insurance, gratuity, L.I.C., bonus, earn live
payment, medical treatment, canteen etc.
Recruitment & Selection:
o Recruitment:
Recruitment is the process of finding and attracting capable
applicants for employment.

45
The process begins when new results are sought and ends when their
applications are submitted. The result is a pool of applicants from
which new employees are selected.
Varmora Granito gives an advertisement of job on internet, news -paper,
radio, & they have also an account in noukary.com so jobbers can
easily find their suitable jobs.
o Selection:
It is the process of differentiating between applicants in order to
identify those with a greater livelihood of success in a job.
Here in case of Varmora Granito, the co-selection process includes
basic four main steps.
Preliminary searching interview
Checking of reference
Comprehensive interview
Final employment decision.

Attendance management & absent control:
Attendance management is done through swapping a card reader which records the
attendance of an employee in the departmental database of the HR head. This
system is in existence at Varmora Granito. However attendance of laboures is
maintain through the registered entry.


46
Salary & wages disbursement:
Employees of level equal to officers or above that attain their salary as direct
his hands.
Lower level employees with variable salary are handed over cash through
their supervision.

Detail of employees personal data:
Qualification certificate
Election card
D.O.B. certificate
Application for employment
Photographs

Working hours : 7:00 A.M. To 12:00 P.M.
2:00 P.M. To 7:00 P.M.
Recess : 12:00 P.M. To 2:00 P.M.
Shift : three
Holiday : Thursday


47
PROMOTION & TRANSFER:
o Promotion:
The promotion means to do upliftment within the organization. At
this stage employees wage and salary status, prestige moves towards
the top level. Their thinking is also increasing up in his duties and
responsibilities.
Therefore, a promotion is a vertical upward movement in rank &
responsibility. In Varmora Granito, they always trying to promote
their workers because if the workers are motivated by the company
than their production capacity will be improved & also their goals are
achieve.
Transfer:
The transfer is a process of planning the employees in the position
where they are likely to be more effective, or where they are likely to
get more job satisfaction or it is movement of an employee from one
job to another without involving any substantial changes in his duties,
responsibility, status, etc.
Therefore, transfer is exchange in job where new job is substantially
equal to old in terms of pay, status and responsibilities.
In this company well qualified & skilled persons are transfer from
such position. If the employee is improve his skill than the manager is
notified this & give him a right position to do a work. They also see
the regularity of workers or employees.

48

Research
&
Methodology


49
Research and methodology:
Types of research

[1] Exploratory research:
The objective of this research is to collect the preliminary information to
find out the problem

[2] Descriptive research:
The objective of this research is to describe the things. It answers the
questions who, what, why, when, how.

[3] Casual research:
This research is based on cause and effect relationships to satisfy the
objective of study, qualitative along with quantitative techniques were
employed. The study is descriptive in nature.
Varmora Granito Pvt. Ltd. All the benefits are given to their employees. Like,
provident fund, employees state insurance, gratuity, L.I.C., bonus, earn live
payment, medical treatment, canteen etc.
The research type is exploratory research; by asking some questions collect
the basic information of the industry as below.


50
Questionnaires
(1) AGE:

Age NO. Of Persons
18 to 28 32
29 to 38 38
39 to 48 25
48 to 58 12

Analysis and Interpretation: in the above graph, it is observed that persons
working in the company are majorly above the age of 28.

32
38
25
12
18 to 28
29 to 38
39 to 48
48 to 58

51
(2) SALARY:
salary No of persons
5000 to 6,000 26
6,000 to 10,000 38
10,000 to 15,000 31
above 15,000 12

Analysis and Interpretation: In the above graph, it is observed that no. of
employees have 6000 to 10000 salary are more

26
38
31
12
SALARY
5,000 to 6,000
6,000 to 10,000
10,000 to 15,000
above 15,000

52
(3) Did you get overtime according to the
ACT i.e. (double wages)

YES NO
89 18

Analysis and Interpretation: In the above graph, it is observed that
Some employees cant get double overtime

89
18
Overtime
Yes
No

53
(4) Did you get first aid box when required?

YES NO
107 0

Analysis and Interpretation: In the above graph, it is observed that first aid box
is available

107
0
First Aid
Yes
No

54
(5) Did you get salary regularly at the end of month?

YES NO
107 0

Analysis and Interpretation: In the above graph, it is observed that,
All Employees get salary regularly at each & every month

107
0
salary
Yes
No

55
(6) LUNCH ROOM (GUEST HOUSE)
Hows the quality of food & facility provided like drinking water, sitting,
washing facility etc?

GOOD AVERAGE POOR
82 19 6

Analysis and Interpretation: In the above graph, it is observed that,
Quality of food & facility provided are good.

82
19
6
Lunch Room (Guest House)
Good+
Average
Poor

56
(7) Hows the service provided?

GOOD AVERAGE POOR
97 10 0

Analysis and Interpretation: In the above graph, it is observed that, Service
provided is medium as per the opinion of some employees. Maximum no. of
employees are gives their response in positive manner.

97
10
0
service
Good
Average
Poor

57
Methodology:
Its also used modern method of production.
Also used modern machinery.
It also used modern infrastructure facility.


58


59
PROBLEMS
Varmora Granito Pvt. Ltd. has also some problems as follows:
They facing problems regarding availability of raw material.
The firm facing problem of power cut and lack of water supply.
They are also facing problems of qualified or skilled workers.
The lack of trained workers.


60

SWOT
Analysis


61
SWOT ANALYSIS
Strength:
Easy availability of raw material.
Wages rate is low.
Abundance of quality manpower.
Large scale production.
Give best quality product of his customers.
Good prestige f market.
Also located in industrial area.
Good transportation facilities
Weakness:
Lack of quality laboures.
Low investment of research department.
Less market search.
Payment system for new customers.
Opportunities:
Grow thing domestic and international demand.
Exports of various countries.
Few major competitors.
Booming in ceramics products.


62
Threats:
Other substitute products.
Cut throat competition of market.


63

Future
Plans


64
Future plans:
Varmora Pvt. Ltd. is future plans as follows,
Increasing selling.
Expand business.
Increases its profits.
New product develops. (products construction tiles)
Make new design of tiles.
The firm is going to apply better techniques for workers and give
training to all workers.


65

Findings


66
Finding
The company is well aware of our responsibility to supply packing solutions
to their customers at every corner of the world. The company has an
efficient supply chain management team who are poised to deliver
consignments at the client's doorstep within the stipulated time period.

The company is also enriched with production staffs that are regularly
trained in-house to meet the international standard requirements.

The company also has a good co-coordinating team and a strong network of
distributors who make sure our every shipment reach its destination as quick
as possible.

The company has a countrywide marketing network that looks after the
timely delivery of each order.

Right combination of personnel, machines - the total operating system


67

Conclusion


68
Conclusion
The training Varmora Granito Pvt. Ltd at has been proved to very contributing
training. It has been significant in our managerial career. This training is one of
the most crucial training for the student of M.B.A. It was wonderful experience.
Antique is on its path of glorious success. It has not restricted its boundaries. It
is stepping its for towards success through freightless, firm determination and
good management.


69

Bibliography


70
Bibliography

WEBSITES:

o www.google.com
o www.varmora.com

REFERENCE BOOKS:

Marketing Management : Philip Kotler

Advance financial
Management : B.S. Shah

HR Management : Kings prakashan

R & D : C.R. Kothari

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