If you want that report contact on this number 0333-6519686

INTERNSHIP REPORT ON
KAMMAL TEXTILE MILLS LIMITED



BY

Your name
Roll #
Submitted in Partial Fulfillment of the
Requirements for the Degree of Master of Commerce


NATIONAL UNIVERSITY OF MODERN LANGUAGES,
ISLAMABAD, PAKISTAN.

August, 2014


National University of Modern Languages
Faculty of Information Technology and Management Sciences



It is hereby certified that the report has been thoroughly and carefully read and
recommended to the faculty of Management Sciences for acceptance of Final Project
Report by Your name Roll, Session (Sep 2012 to June 2014) Morning, in partial
fulfillment of the requirements for the degree of Master of Commerce at National
University of Modern Languages, Faisalabad.


Date: ________________

Supervisor: __________________________

Observer: ___________________________

Head of Department: __________________

i


ACKNOWLEDGEMENT


First of All thanks to Almighty ALLAH who bestowed me each & every part of my
body in good condition. His blessing to me is so much that if all the water in this
world is converted into ink and all the trees of the world are converted into the pen,
even then His blessings cannot be counted. In spite of all above, I would again like to
thank to My Lord (Allah) who enabled me to express my research into words.
Without His mercy and favor it would not be possible for me to conduct this work.
Secondly, I would like to thanks to my honorable teachers who transfer their precious
knowledge to me in such a way that they're each & every word guided me in every
field of life.
I am also thankful to the team of KAMAL (Pvt) Ltd for giving me the opportunity to
learn how to apply theory in practice, who guided me in this whole period. I will pray
for their success in their whole life.
May Allah give us the chance to learn Knowledge & transfer it in its original form

Your name
ii


DEDICATION


To My Loving Teachers, Friends,
& Family Members
Who have been steadfast
Supporters throughout my
M.Com with their invaluable
Love and understanding


T H A N K S T O A L L !

iii

EXECUTIVE SUMMARY

Textiles is the most important manufacturing sector of Pakistan and has the longest
production chain, with inherent potential for value added at each stage of processing,
from cotton to ginning, spinning, fabric, processing, made-ups and garments.
The sector contributes nearly one-fourth of industrial value-added, provides
employment to about 40% of the industrial labor force, consumes more than 40% of
bank credit to manufacturing sector and accounts for 8% of GDP. Barring seasonal
and cyclical fluctuations, textile products have maintained an average share of about
60% in national exports.
I did my internship in marketing department of KAMAL (Pvt) Ltd. It is one of the
well-known company at national level in labels fabrication. It has a lot of expertise to
handle the quality of woven labels since 1950. Maintaining strict quality control is
one of the key factors of Kamals success in the market. It has imposed upon itself a
rigid norm to provide the clients with highest quality woven labels. kamal is not only
committed to provide apex quality products but also with cheap prices and prompt
delivery.
The system, the style of working & the commitment of the employees in KAMAL
(Pvt) Ltd, is really an example. The difference between the success & failure is doing
things right and doing things nearly right, & KAMAL (Pvt) Ltd, has always tried for
success & that is why it occupies a unique place in textile industries.
Irrespective of all these positive points of KAMAL (Pvt) Ltd, I have noticed a few
areas where the improvement can really increase the efficiency of KAMAL (Pvt) Ltd.
High quality products, latest mechanized machinery, tremendous market positioning,
highly qualified and skilled management are some strengths of the firm and on other
side high cost of production, centralized decision making, less promotional activities
and lack of benefits and rewards for the employees are the weaknesses of the firm.
I have made it possible to write each and every thing that I have learned there. I have
all my practical efforts in the form of this manuscript thats the asset for my future
career.
iv

TABLE OF CONTENTS

Chapter # PARTICULARS Page #
Acknowledgement i
Dedication ii
Executive Summary iii
Table of content iv
1 Chapter 1: Overview of The Textile Sector 1
1.0 Overview of The Textile Sector 2
1.0.1 History 3
1.1 Established Capacity 3
1.2 Contribution to Exports 3
1.3 Contribution to GDP and Employment 3
1.4 Finishing Look and Control Components 4
1.5 Need for Training Institutions 4
1.6 Exhibitions 4
1.7 Competition 5
1.8 Government Initiatives 5
2 Chapter 2 Introduction Of Kamal (Pvt) Ltd. 6
2.1 Company Profile 7
2.1.1 Introduction 7
2.1.2 CEO Message 7
2.1.3 Board of Director 8
2.1.4 Mission Statement 9
2.1.5 Vision 9
2.1.6 Assurance, Spread Over Seven different Locations 9
2.1.7 Contacts 10
2.2 Products 10
2.3 Divisions 10
2.3.1 Spinning 10
2.3.2 Weaving 11
2.3.3 Pre Treatment 11
v

2.3.4 Dyeing 11
2.3.5 Printing 12
2.3.6 Sports Socks 12
2.3.7 Finishing 12
2.3.8 Stitching 13
2.4 Quality Insurance 13
2.4.1 Certification 13
2.4.2 Quality Assurance Department 14
2.4.3 Quality Control Lab 14
2.4.4 Quality Policy 15
2.5 ORGANIZATIONAL CHART 16
2.6 Departments of KAMAL (Pvt,) ltd . 17
2.7 Firms Configuration 18
2.7.1 Integrated Services 18
2.7.2 Designing System 19
2.7.3 Yarn 19
2.7.4 Computerized equipments back up 19
2.8 Leading factors 19
2.9 Quality Control, The most important key 20
2.10 Area of Expertise 20
2.11 In House Facts 20
2.12 Fabrication Structure 21
2.12.1 Production System 21
2.12.2 Product Development 22
2.13 Cutting and Folding 22
2.14 Products Feature 22
2.14.1 Our Products For 22
2.14.2 Type Of Finish 23
2.14.3 Type Of Weaving 23
3 Chapter 3 Departments In Organization 24
3.1 Marketing Department 25
3.1.1 Market Segmentation 25
vi

3.1.2 Research Process 25
3.1.3 Pricing Strategy 26
3.1.4 Advertisement & Promotional Strategy 27
3.1.5 Customer Retention 27
3.1.6 Information Technology 28
3.1.7 Future Outlook 28
3.2 Merchandising Department 28
3.3 Production, Planning and control Department 29
3.3.1 Quality Control 29
3.3.2 Quality Assurance Department 29
3.4 Industrial Engineering Department 30
3.4.1 Standard Allowed Minutes (SAM) 31
3.4.2 Measuring Efficiency 31
3.4.3 Measuring Performance 31
3.5 I.T Department 31
3.6 Human Resources 32
3.6.1 Leadership Style 33
3.7 Finance Department 33
3.7.1 Financial Management 33
3.7.2 Hierarchy Chart of Finance 34
3.8 Accounts Department 35
4 Chapter No.4 Internship Duration & Detail Of Training
Program
36
4.1 Introduction of the Branch 37
4.2 Starting and Ending Dates 37
4.3 Names of the Departments and Training Duration 37
4.4 My Training Program 37
4.4.1 Marketing Department 38
4.4.2 Accounts Department 39
4.4.3 Internal Audit Department 40
4.4.4 Finance and Banking Department 41
vii

4.4.5 Sale Taxes Department 41
4.4.6 Foreign Trade Department 41
4.4.7 My Concentration 42
5 Chapter No. 5 Swot Analysis 43
5.1 SWOT Analysis 44
5.1.1 STRENGTHS 44
5.1.2 WEAKNESSES 45
5.1.3 OPPORTUNITIES 46
5.1.4 THREATS 46
6 Chapter 6 Observation, Suggestions & Conclusion 48
6.0 Observations 49
6.1 Suggestions 49
6.1.1 Bonus system 49
6.1.2 Employees training 50
6.1.3 Recruitment and Training of new employees 50
6.1.4 Stipend for the internees 50
6.1.5 Conveyance facility 50
6.1.6 Work Over Load 50
6.2 Conclusion 51
References And Sources 52









1















CHAPTER No. 1
OVERVIEW OF THE TEXTILE SECTOR
2

1.0 Overview of the Textile Sector:

Textiles is the most important manufacturing sector of Pakistan and has the longest
production chain, with inherent potential for value added at each stage of processing,
from cotton to ginning, spinning, fabric, processing, made-ups and garments. The
sector contributes nearly one-fourth of industrial value-added, provides employment
to about 39% of the industrial labour force, consumes more than 40% of bank credit
to manufacturing sector and accounts for 8.5% of GDP. Barring seasonal and cyclical
fluctuations, textile products have maintained an average share of about 60% in
national exports. However, despite being the 4th largest producer and the 3rd largest
consumer of cotton globally, Pakistans comparative advantage is largely pre-emptied
by low value added exports as reflected in countrys 12th rank in world textile
exports.
Everyone in the world knows Pakistan as an agricultural country. Among all others,
cotton is the major crop. Cotton, after processing takes various forms including yarn,
fabric and other textile related products. The industry that is engaged in this area is
much diversified in nature. There was a need of central platform that could assure a
liaison between all the sectors of this industry. To cater for the same need, All
Pakistan Textile Mills Association (APTMA) was established in 1959. It was an
untiring effort of its founders that resulted in a success and APTMA became a real
representative of the whole textile sector of the country. Presently there are
(approximately) 396 registered textile mills out of which 315 are spinning units, 44
weaving units and 37 composite units. APTMA is the most important and resourceful
association of the country.
Pakistan's industrialization began in the 1950s with the textile industry at its center.
Today, textiles account for 46 percent of total manufacturing and 8.59% percent of
GDP. The textile industry employs almost 40 percent of the industrial workforce.
Despite the critical role textiles play in the economy, most textile manufacturers are
cottage or small-scale industries. Pakistan relies on outside engineering and
manufacturing expertise and must purchase most of its equipment abroad.
Recognizing the importance of the textile industry to the nation's economy, the
3

Pakistani government began taking steps in 2005 to rebuild the competitiveness of
this critical industry.
1.0.1 History:
The Pakistani textile industry depends on domestic agriculture to get supply of its raw
materials, thus the success of the cotton crop is critical to the health of the textile
industry. Cotton accounts for 14 percent of land under cultivation in Pakistan.
Pakistan has suffered from a number of cotton failures over the years, beginning in
the early 1990s. These crop failures drove up the price of cotton, and this coupled
with a market recession and tightened finance regulations led to a weakened textile
industry.

1.1 Established Capacity:

There are 1,221 ginning units, 442 spinning units, 124 large spinning units and 425
small units which produce textile products.

1.2 Contribution to Exports:

According to recent figures, the Pakistan textile industry contributes more than 60%
of the countrys total exports, Last, year, Pakistan exported around $13 billion worth
of textile products, The industry contributes around 46% to the total output produced
in the country. In Asia, Pakistan is the 8th largest exporter of textile products.
All Pakistan Textile Mills Association (Aptma) Chairman YasinSiddik said that the
countrys (textile) exports can hit $15 billion in fiscal 2013-14

1.3 Contribution to GDP and Employment:

Textile being largest industrial sector generates the countrys highest export earnings
of about 55%; providing the bulk of employment (39%), and contributes 8.5% to
GDP.
4

1.4 Finishing Look and Control Components:

The products manufactured locally, when displayed against foreign goods -offer a
poor look primarily because of the unsightly finishing of welding seams,
electroplating, painting and other surface treatments. In addition, the adoption of
wrong design parameters, or the attempt to reduce the cost of production, lead to the
incorporation of under-sized electrical motors and electrical / electronic control
panels.

1.5 Need for Training Institutions:

Diploma Level Courses on the pattern of Pak-Swiss Training Centre inKarachi should
also be opened in the Textile Institutions in Faisalabad and Karachiand more such
courses should be introduced in the Polytechnics in areas like Multan,Hyderabad,
Lahore and Gujranwala

1.6 Exhibitions:

Most of these small workshops are shy or afraid of getting registered or displaying
their products, mainly from the fear of the revenue collection, labour controlling and
other government regulating agencies. This fear keeps them away from the
mainstream Industry. This also leads to the lack of interaction among the small scale,
medium scale and higher level industry for a purposeful vendor development.
National Exhibitions held annually can be very helpful in bringing out the skills, the
range of products and opportunities of group collaboration. It will help the planners
and large scale engineering industry in defining the way for developing skills in order
to make this sector strong and viable. The interaction between the foreign textile
manufacturing industries could also be enhanced by facilitating the indigenous Textile
Engineering Industry to participate in the specialized Exhibitions and fairs being held
in those countries


5

1.7 Competition:

Pakistan must compete with other producers similar in conditions and comparative
advantage. The Pakistani Textile industry's biggest competitors are China, India,
Bangladesh, Indonesia and Turkey. The cost of power in Pakistan is comparatively
high.

1.8 Government Initiatives:

In 2005, the Pakistani government created a special textile sub-committee in order to
formulate a new textile strategies and policy in the hopes of revamping the textile
industry. The sub-committee submitted a report entitled "Textiles Vision 2005" which
included a number of recommendations including improved product quality,
equipment upgrade, developing human resources, aggressive targeting of new markets
and development of high-powered leadership for the textile sector.







6





CHAPTER No. 2
INTRODUCTION OF KAMAL (PVT) LTD.
7

2.1 Company Profile:

2.1.1 Introduction:
Kamal has been the name of one of the most innovative textile producers for over
fifty years now. Kamal Spinning Mill's first spindle of yarn in 1954 set the ball rolling
for dynamic development culminiating in the inception of a total independent and
vertical textile unit in the late 20th century. Today Kamal Group is one of the leading
producers of textiles. Our technical perfection, quality standards and innovative
impact are unique. Kamal has today become one of the leading symbol of quality.
Kamal Group is situated in the famous city of Faislabad which is known as the hub of
textile industry in Asia. Tracing its roots back to just a spinning mill in early 1950's,
Kamal with the passage of time has evolved into a complete modern textile solution
equipped with the latest machinery and equipment offering its client over half a
century of excellence.
Kamal Mills has the facility to cater for the following:
Poly Cotton Yarn Manufacturing
Man Made Polyester Filament Yarn Manufacturing
Weaving facility comprises of Auto, Sulzer and Air-Jet Looms
Complete Printing and Dyeing Facility
Complete Stitching and Quilting Facility
Socks Manufacturing Facility
Self Power Generation

2.1.2 CEO Message:
Kamal Group has been in the textile industry for over half a century and has earned its
name, value and credibility through the hard-work, efforts, and strong commitment
towards quality products for each and every one of our clients. The Kamal brand has
now become a symbol of quality and trust.
As we face the challenge of continuing to serve our customers in the textile industry,
as that industry changes and evolves, and as we ourselves change to better serve all of
our customers across the World, I would like to focus on what does not change: our
8

commitment to service and quality, our leadership of the markets in which we
participate, and the results: the satisfaction of our customers, our success, our growth.
Ours are extremely open markets, we count our competitors literally by the hundreds,
all over the World, and we encounter new ones every day; from small companies
making textile carriers for a neighboring spinning mill, through huge plants in the Far
East that make these products by hand using vast quantities of labor, to large well
capitalized multinational companies. We compete against all of them, in different
places, for different product markets
We dont have one single strategy to compete against so many and so diverse rivals;
but I would suggest that most of our strategies boil down to what can be best
expressed with a single sentence: We always strive harder to satisfy our customers
requirements.
they are truly the leading textile group in Pakistan and have proven our expertise,
credibility and name over the past 54 Years throughout the world, and look forward to
the next 50 years with more growth and more satisfied customers to complement our
portfolio.
With my best wishes for everyone.
Ahmed Kamal (CEO)

2.1.3 Board of Director:
Kamal Group has a dynamic and talented team of highly-seasoned, professional and
experienced professionals from the textile industry and considers their human
resource as one of the most vital and important asset of the organization. From top to
bottom, everyone in the organizational hierarchy is devoted to hard work, operational
performance, quality products and creativity in everything that is being done at Kamal
Group.
Kamal Group prides itself with the talented, highly-professional and dynamic
leadership of some of the finest people in the textile industry.
Mr. Kamal Yousaf Chairman kamal@kamal.com
Mr. Ahmad Kamal CEO ahmad@kamal.com
Erum Ahmad Director erum@kamal.com


9

2.1.4 Mission Statement:
Give our customers a competitive advantage through superior and high-quality
products and services at best prices.
meet and exceed our customers' expectations of service through timely
communications and quality information
Achieve tangible benefits by promoting efficiencies, productivity and
professionalism.
Provide competitive prices and genuine products to our clients.
Create a climate for voluntary compliance by providing guidance and building
mutual trust.
To promote international textile trade.

2.1.5 Vision:
Become the leader in textile industry around the world.
Be a world-class organization - one that becomes a benchmark for other
organizations, its source for new ideas, information, professional development and
quality standards.
Become a company that impresses its customers the first time.
attain highest level of business efficiency with integrity and honesty
Provide best quality at best prices to every client.
Contribute towards the growth and stability of Pakistan.

2.1.6 Assurance, Spread Over Seven different Locations:
Kamal
Kamal Fabrics
Kamal Polyester Industries
Kamal Textile Mills
Kamal Socks Manufacturing
Kamal Trading
Kamal USA


10

2.1.7 Contacts:
4 KM Jaranwala Road Khurrianwala Faisalabad Pakistan
Tel: (+92-41) 2424001-8
Fax: (+92-41) 2424020

2.2 Products:
Bed In A Bag
Comforters Sets
Curtains and Treatments
Duvet Covers
Quilt Bed Spreads
Sheep Sets
Sofa Linens
Embroidery
Table Covers
Kitchen Linen

2.3 Divisions:
Following are the divisions of Kamal Limited.
2.3.1 Spinning:
Modernization efforts have brought major changes to the Pakistan textile industry,
spinning is core of it. Kamal Spinning Mills have state of the art spinning facilities
covering complete sphere of yarn manufacturing including ultramodern automated set
up with high speed ring frames.
In theire mills, opening of cotton bales till packing of yarn all is fully automated, even
our quality control is responsible to make sure uniform blend of fiber. To ensure, new
high speed automated feeding equipment, performs at peak efficiency and fiber
properties are consistent.
Kamal spinning mills can spin finest quality yarn in counts of 10s to 80s in carded
as well as combed versions. The spinning mills spread over 419,000 Square feet,
11

houses 14400 spindles with an approximate production capacity of 4 Millions Kgs of
yarn / Year.
2.3.2 Weaving:
Kamal Mills have an extensive weaving set up having variety of machines. A team of
competent, experience and skilled professionals including textile and mechanical
engineers in weaving division work together to make quality products for customer.
The company has facility to stock greige fabric and maintains inventory of 15 20
Millions meters fabric for its regular customers in both smaller to wider widths.As
machines are available till 153.
The fabric is prepared under comprehensive quality control parameters based on
Four Points Inspection system. It operates right from raw materials in put quality
level to the end product according to the requirements of our worthy customers. The
prime objectives are to provide quality products and to ensure on time deliveries.

2.3.3 Pre Treatment:
Having two Singeing Machines, backed up with a Continuous Bleaching Range we
can turn out up to 130,000 meters of wrinkle free fabric per day in widths up to 3,200
mm. Our Mercerizing Machine with a working width of 3,200 mm produces 50,000
meters per day.

2.3.4 Dyeing:
At Kamal Mills, they constantly endeavor to create new colors from the soft
whiteness of the morning hues and subtle shades of pastel sky, to the rich vibrancy of
the flame of the forest and deepest blends of the midnight blues.
Technically, they are capable of pigment, reactive, Vat, of international standards on
our continuous open width dyeing thromosol range. DATA color systems support
color batch preparations. Shade variance kept under control using Spectro Photo
Meters.
theire most professional technical team select very carefully the most suitable
dyestuffs, continuous automatic monitoring of all process parameters and regular
instrumental color measurement. They always give guarantee that our products
achieve and maintain the highest quality standards

12

2.3.5 Printing:
Through a specially trained staff of professional designers and our state of the art
computerized designing CAD stations they are able to create and modify our creations
as well as designs provided by our customers. They have two digital laser engravers
enable us to produce high resolution designs.

Three Reggiani Rotary Printing Machines are installed, available width 3200mm
each up to 14 colors.
2 Sampling Marching are available for design development, available width 3200
mm.
Brand New State of Art Flat Bed Reggiani Machine, available width 3200 mm

2.3.6 Sports Socks:
Socks Department is one of the oldest departments in our company. they possesses
more than 300 sock knitting machines and have more than 200 workers working for
this department. they can produce more than 1,500,000 pairs of socks each month
kamal main products are children socks, adult socks, football socks, sports socks,
terry socks, ship socks, five-finger socks, etc.
they have exported socks to more than 12 Countries and areas now, such as Japan,
New Zealand, Australia, the U.S.A., Germany, Norway, UK, Finland, Netherlands,
Middle East and African countries.

2.3.7 Finishing:
Kamal has a range of excellent stentering machines from Reggiani Italy and
Monforts Germany with fully automatic controls. These can be used for batching
and finishing of fabric having Mahlo weft straighter at entry and exit points to avoid
bowing and skew ness. Machines are equipped with Infra Red which helps in pigment
dyeing in pastel and medium shades.
They have got extensive calendaring equipment including latest Nipco Bowls as
well as wide width Sanforising machine. With the help of skilled officials we can best
finish as:-
Silicon Finish
Butter Finish
13

Down Proof
Non Iron / Easy Care
Anti Dust might
Anti Fungus & Anti Mosquitoes
Water Replant

2.3.8 Stitching:
Kamal Mills operating one of the largest cut and sews facility in the industry requires
perfection of skills, superb hands on management and ultra dedication which can only
come with a passion for quality and timely performance
Kamal dedicated units for bedding, quilting, curtains and table linen satisfy the most
discerning customer demands for perfection and performance.
The Stitching unit is spread over 500,000 square feet of land comprising of laser
cutters, over 600 Stitching Machines, 24 Quilting Machines, Machines to produce
wadding for comforter fills and furthermore provides us with the capability of
converting 3 million meters of fabric into a wide variety of finished products every
month.

2.4 Quality Insurance:

2.4.1 Certification:
Globalization has lead to mass awareness of Social Accountability at all levels. The
reputation of Corporate and Government bodies are often adversely affected due to
inadequate work-place conditions. Accountability and compliance to legal norms are
world-wide concerns, and we at Kamal Mills ensure compliance with international
standards and Labor Laws.
Our key Social Compliance Aspects are:
ISO 9002 Certified
Oko-Tex Standard 100
BSCI (Business Social Compliance Initiative)
Child Labor
Health and Safety
Compensation
14

Working Hours
Discrimination
Disciplinary Practices
Freedom of Association
Environmental Conditions
Management Systems
2.4.2 Quality Assurance Department:
The QA phase (Final Inspections) is what separates us from our competitors and what
keeps customer satisfaction. Kamal QAs ensure that a product being developed is
meeting specified requirements. Kamal system is said to increase companys
credibility and improve work processes and efficiency with supremacy of customer
agreed standards.
Final Inspection:
The pre-shipment final inspection takes place when the merchandise is completed,
packed, and ready for shipment. Nothing goes/shipped W/O inspection. Inspection
is done with view to ensure that the contract specifications are met. Seven
established procedural steps guarantee the accuracy of inspection.
Fabric I nspection:
Random Fabric inspections based on 4-point system. Color coding for easy
understanding and identification on fabric rolls. Every Shipment is released after
issuance of system generated QA container certificate.
Accessories I nspection:
They have unique accessories quality system. Only quality conformed accessory
items get to stores and production units. Non-conforming items are automatically
sent out of factory.

2.4.3 Quality Control Lab:
All divisions within Kamal Group are equipped with modern and highly-sophisticated
Quality Control Labs which ensures the quality and reliability of every product. Latest
precision testing instruments and modern equipment assures that specific customer
standards are met.
The highly-qualified and experienced Quality Assurance Engineers and staff are
strictly monitored and are regularly trained to ensure that they are able to cope with
15

ever-increasing quality standards and changing customers demands. From the
acquisition of raw cotton to production of yarn, to grey cloth, to finishing, to final
product each and every step is stringently tested and verified by the Quality Control
Lab to ensure product quality at every stage.
The Quality Control Labs and the staff are also certified and accredited through
various national and international institutes, organization and QA bodies.

2.2.4 Quality Policy:
Quality is one of our most important ingredient responsible for the incredible growth
of Kamal Group over the past many years. A team of highly skilled, professional and
qualified QA engineers contributes efficiently towards achieving the superior-quality
of products that Kamal Group is known for. We have a track record of not only
achieving but exceeding our clients expectations throughout the world from
multinational buying houses to large chains of superstores
Our Quality Policy states that we:
Constantly strive to improve our internationally recognized quality assurance
system.
Periodically review and accordingly upgrade our technology, systems, procedures
and machinery to meet the ever changing demands of quality and cost.
Ensure the reliability, durability and quality of each and every product that is
produced by Kamal Group for each and every client.
Strictly monitor, review and evaluate the performance of our supply chain.






16

2.5 ORGANIZATIONAL CHART:

CEO

Director
Manager
Purchase
Import
Manager
Local
Purchase
Manager
Manager
Finance
Manager
Accounts
Manager
Taxation

Director
Manager
Processing
Manager
Printing
Manager
Dyeing
Chief
Engineer
Mechanical
Engineer
Electrical
Engineer
Quality
Assurance
Manager
Quality
Coordinator
17

2.6 Departments of KAMAL (Pvt,) ltd :
Department Function
Accounts Department To prepare monthly, quarterly and annual accounts,
Costing, Budgeting & Forecasting. To handle payable
and insurance, L.Cs, Inventory & Stores etc.
Finance Department Arranging Finance and negotiate over coat of finance, To
handle sale, receivable, debtor aging, cash and bank etc.
Internal Audit To monitor the implementation of internal procedures,
policies, internal control systems and report any
violation. Detection and control of financial risk and
frauds.
Information Technology
Department
Development of oracle base program, Networking,
Hardware Maintenance.
Administration
Department
Dealing stakeholders in general issues.
Human Resource Hiring new manpower, satisfaction, Motivation,
Appraisals etc.
Production Department To undertake production activity and maintain desired
production volume
Electrical & Instrument Maintain and economies electricity consumption,
Installation and maintenance of Electrical & Electronics
Instruments
Mechanical Department Installation and maintenance of plant and machinery.
Research and
Development (R&D)
Product development, product improvement and
economies production cost by discovering raw material
substitute or change in the production process.
Quality Control Maintain quality and dealing with complaints
Marketing & Sale To increase existing demand, to work as an
organizations intelligence in the large outer
environment, customer satisfaction, advertisement,
smooth dispatch, rationing of products in case of excess
demand


18

2.7 Firms Configuration:

The Plant and Machinery is equipped with latest computer control systems from
various European suppliers, which are used in the designing process to achieve the
most complicated weaves required for the label Industry. On the weaving side there
are more than 40 Swiss made woven label machines fitted with the advance electronic
jacquards from Germany and France. These machines are capable of weaving up to
16 colours, Satin, Damask, Twill and taffeta weave, effects can be achieved on these
machines in width up to 450 mm, and to ensure good quality they are subjected to a
calendaring process which improves the edges and finish of the .
are offered in roll, cut & fold, mitre fold, centre fold options for ready to stitch
situations, on special request different types of backings can be applied to the . Satin,
Damask, Twill, taffeta and Prestige Quality. can be cut into various shapes and
offered, are ready to stitch as emblems or badges. These shapes are cut using the die
cutting machines. Special soft edge tape can be provided using edge folding
machines.
All facilities from yarn to finished stage are carried out in house. To ensure that there
is no down time due to power shutdowns the electrical installation is supported by
backup generators. Our quality control department carefully inspects on each process,
and accurate packing will guarantee the excellent quality product for each and every
order.
After packing samples and orders are dispatched by Air, Courier, or By hand as per
demand keeping in view in time delivery to client.

2.7.1 Integrated Services:
A label is an idea, a design, and an expression of your product. KAMAL LTD
services begin when its sales representative discusses labeling application and outline
the material and the technologies available to full fill it. From beginning to end, its
field officers will help customers in every aspect, i.e. with the help of latest German
weaving Label program, Adobe Photoshop, Corel draw, and other design editing
software.

19

2.7.2 Designing System:
KAMAL LTD offers excellent designs by equipping computerized designing system.
The KAMAL LTD s designer who has more than 20 years experience in the field
efforts to create a more suitable label design for clients. Its latest label designing,
Softwarecreatesa more detailed ornamental design by linking the world wide Graphic
program

2.7.3 Yarn:
KAMAL LTD uses various types of best-quality imported yarns including 100%
polyester. KAMAL LTD guarantees precise Pantone Colours or specific matching of
all colours. KAMAL LTD has all types of warp including black, white, red taffeta and
white Satin. Our dying department can provide all the international standards of AZO,
dyes transfer &colour fastness etc., according to the requirements of clients.
2.7.7 Computerized equipments back up:
To meet challenging demands, KAMAL LTD operates computerized facilities in
merchandising, sampling, production and dispatch. KAMAL LTD is able to provide
you update services, fast sampling short lead-time on customers production schedule.

2.8 Leading factors:

Well trained sales staff
Highly skilled computer designers
Latest label weaving, soft wares
Latest machinery for die cut & badges
More than 40 high speed woven label machines
In house dyeing facility
Imported top quality raw material
Skilled and efficient staff
Strict ISO 9001: 2000 management and quality control system
And a lot of other aspects assist us to maintain our goodwill in local and
International market.


20

2.9 Quality Control, The most important key:

Careful scrutiny on each process and accurate packing will pay the guarantee about
the excellent quality of label ordered. KAMAL LABEL is one of the top quality
service providers in the market. It is the best choice for fulfilling customers woven
label requirements. Product availability, competitive prices, targeted shipping, and
superior customer services are reasons becominga trusted quality partner.

2.10 Area of Expertise:

In step with current fashion trends, SLoffers modish products with reliable service and
viable prices. The main leading factors like;
Latest computerized designing department
Latest machinery for embroidery badges
More than 16 high speed looms
In house dyeing division
Usage of finest raw material
Skilled and efficient staff
Strict quality control
And a lot of other aspects that assist them to maintain their trust in the local and
global market.

2.11 In House Facts:

Established in 1950
Services Online
Holiday Sunday
Quantity of units 40 Computerized Label Machines.
20 Yarn Dying Machines
21

Label Capacity One million Pieces daily
Minimum Label width 4mm
Maximum Label width 450mm
Maximum color 16 Colors

Plant & Machinery Origin Germany / Switzerland / France /China.

RO (Reverse Osmosis) Plant Yes
(Water filtration plant)
Computerized Designing In House
Yarn Dye Plant In house
Cutting, Packing and Finishing In House
Electric & Mechanical Work Shop In House

2.12 Fabrication Structure:

2.12.1 Production System:
Responding to the change and demand of fashion, woven label has altered masses. To
produce well manner imagination of , most up-to-date expertise and perfect aptitude of
weaving is obligatory. To accomplish this objective, Kamal ltd depends upon an
imaginative and dexterous staff, latest communication, knowledge and an entirely
mechanized production system. Right now, we have a titanic production sector as well
as a dying house, designing section, high-speed rapier looms, finishing and packing
units under one management team.
Kamal lid uses the latest high-speed multi colour looms available in the industry,
imported from Switzerland. Furthermore, various types of cutting machines, die-
cutting machines and folding machines are used to manufacture according to the
22

client's specifications. Through chic design progress and alteration, our machines are
proficient to provide many advantages with regard to weaving technology

2.12.2 Product Development:
KAMAL LTD sartists and professional designers look forward to satisfy the clients
need of having an attractive and eye-catching sketch. The completely designing
department is fully equipped with latest computerized technology and can handle the
clients specification in a manner to provide them with their final satisfaction.
The employees of KAMAL LTD are competent to turn out customers most
sophisticated and unique label design by combining a number of standards or custom
sizes, colours, materials and options. The type of weaving controls the amount of
detail, customerwants to attain. For simple designs, KAMAL LTD can weave the
customers label as the single weave.

2.13 Cutting and Folding:

Woven are cut in a number of ways, depending on where you put it on your product.
It can either fold it on either ends (End Fold) or Looped (Centre Fold) and there is
also Mitre Fold or (Manhattan Fold) and finished on all sides (Slice Cut) or 4 sides
fold special for softness. KAMAL LTD also providesa soft edge neck Tape which
can fold from both sides which is 100% safe for skin.
2.14 Products Feature:

2.14.1 Our Products For:
Garments
Hosiery Products
Bed Sheets,
Terry Products,
Shoes & Leather Items,
Bags &Briefcase, etc.
Army, Police &School Uniform
23

2.14.2 Type Of Finish:
Single Piece,
By Roll,
End Fold,
Centre Fold,
Mitra Fold,
Die Cut,
Heavy Starch Finish For Badges,
Heat Seal Backing,
Non Woven Backing,
Over-Locke Badges. Etc.

2.14.3 Type Of Weaving:
High Density,
Twill Ground Taffeta,
Up Ground Taffeta,
Prestige & Damask Quality,
Satin
Zipper,( Single / Dual Side)

24






CHAPTER No. 3
DEPARTMENTS IN ORGANIZATION

25

3.1 Marketing Department:

Marketing department of Kamal Ltd is involved in following activities and
procedures.

3.1.1 Market Segmentation:
As everyone knows that with the help of information technology whole world
becomes a market. But the needs & wants of the people of different countries are
different. They have different cultures, beliefs, values which directly affect their needs
& wants. It is not possible that a product prepared for the Pakistan will be suited for
the people of U.K & Canada etc.
To cover the needs & wants of its customers satisfied, kamal limited has divided the
market into different segments. Each segment is assigned to one manager they are
working thoroughly on a customer basis. Managers visit their assigned market
segment and check the needs & wants of their customers followed by their culture,
valued & belief.
Currently Kamal limited is working with Klash textile, Kay&Emms, MTM, Ali
Murtzatextile, Star pak, Irfan textiles etc.

3.1.2 Research Process:
The marketing department of the KAMAL LTD uses sources for searching the
customers from their assigned market segments. Every possible source is best utilized
to search the customer, its profile, needs & wants. A little detail about the process is
as under.

3.1.2.1 Primary Sources:
In all over the world wherever the textile exhibitions/fairs are being convened
KAMAL LTD s representatives arrange their outlet to display their
products.The customer visits the outlet and selects the company products.
Their demands are noted if anything is special by the customer. It includes the
physical part of the customer and seller relationship. Furthermore the company
also invites its customers to have a survey of Factory as the production is in
process.
26

3.1.2.2 Secondary Sources:
The internet facility is given to the marketing department of the company to
gather information about the buyers of label products. They use different
search engines like Google, Yahoo, Hotmail, excite etc. The company has
been subscribed with a few firms providing the detail of buyers & sellers of
product from all over the world. They have been given an annual subscription
feefor their services. Online directories of different associations &Govt
institutions are used to search the buyers.
Trade bulletins, Directories, journals, Business Magazines &newsletters are
studied to know about the buyers demand, culture, values & beliefs of the
peoples of different countries.
All Pakistan Textile Processing Mills Association (APTPMA), All Pakistan
Bed sheet Upper Hole Manufacturing Association (APBUMA), Pakistan
Textile Exporter Association (PTEA) and Faisalabad Chamber of commerce
and industry (FCCI) are some of the platforms which are also promoting trade
and are helpful in the correspondence between the seller and buyer. As SLis
almost registered with all of these institutes so KAMAL LTD also has an
advertising support from these institutes.

3.1.3 Pricing Strategy:
The company uses different pricing strategy varying customer to customer on the
basis of segments. If the company is producing any product on a contract basis, then
company uses the cost plus pricing strategy.
To attract the new buyer of a country the market penetration policy is used. Due to
the high cost of utilities and political instabilities the country is in crises. It's become
hard to meet the customer requirements in lowest price, in spite of this, some time to
retain the old customer or to honour the commitment the become bound to use this
strategy.
Discounts, allowances & rebates are given to please the customer when the deals are
concluded on high rates but later prices fall down. In short the company always tries
its best to adopt the strategy which could win the customer value/satisfaction.



27

3.1.4 Advertisement & Promotional Strategy:
In fact, today advertising is everywhere, on radio, T.V. Newspapers, billboards,
magazines & even on the side of the town buses. The global market has expanded
tremendously and manifolds.
As advertising serves three main purposes: -
To get or win new customers
To increase use of product by motivating customers
To help potential customers make a choice among competing brands.

As the definition of advertising it is the non-personal communication of information
usually persuasive in nature about the products, services or ideas by identifying
sponsors through the various media.
Kamal ltd as a big label manufacturer of the country also using some tools of
advertising to win & retain the customers.Trade bulletin & magazines are used to
attract the customers.
Different types of projectors are used to convey the message containing the
introduction of the company, its products & feature. Samples &brochuresdistributed
to the potential customers on the fairs for promotion of products.

3.1.5 Customer Retention:
The firm retains its customers in a better manner as it has a priority to pamper the
current customers instead of running for the new ones. Due to this act the firm has
acquired a number of loyal customers, which are affiliated with KAMAL LTD for a
long time. This also reduces the cost of research for the firm as they dont have to
worry about finding new customers as the present ones are enough for company.
Furthermore, it is a business policy of the organization that it expands its business by
finding new customers and entering new markets, but this act should not affect the old
customers. Thats the key of success which Kamal Lid is following.
Organizations Values
Trust
Integrity
Respect

28

3.1.6 Information Technology:
The Company is using Fox-pro, Oracle base programs in their accounts & Store, &
costing departments which enable the management to make the prompt decisions on
the basis of up-to-date information.
Networking of computer in each department makes the MIS speediest, efficient and
cheaper. The use of computers at each level enables the company to create a paperless
environment.
A team of highly qualified I.T professionals is working with the firm and a number of
software and packages have been developed by them for automation of the systems.

3.1.7 Future Outlook:
It seems possible that the future changes in the textile and concerning sectors will
bring more risks and challenges than new opportunities. Comprehensive preparation
can manage these risks and take action to secure existing or additional markets.
At the macro level, the Company is focusing to establish its outlets in some cities to
minimize the distance between the customer & the company.
As the company is working on the vertical integration policy, the Company is also
going to expand their machinery facilities in weaving, & processing to fulfil the
demand of precious customers well in time & to decrease the cost of production.

3.2 Merchandising Department:

KAMAL LTDs merchandising department is very active. It performs marketing
functions. As KAMAL LTD is a marketing oriented company so this department has
to play a vital role in company. Basic objective of merchandising department is to
take orders from existing customers and to attract new customers. It locates the new
customer by advertisement in magazines, exhibitions and by providing samples to the
potential customers. It is most important responsibility is to satisfy customers by
providing quality products and timely delivery.




29

3.3 Production, Planning and control Department:

As the name of department shows that these people are responsible for management
of production. This department, after merchandiser get approval for bulk production,
starts planning the production.
The PPC department plans everything according to the Teck-Pack. The planning
includes that in how much time period we have to ship the production. The planning
includes
Accessories Planning
Here they plan about the buttons thread and such kind of indirect material for
the production.
Fabric Planning
Here they plan about the fabric quantity, quality and lead time in which they
should have fabric to make garments.
Under both accessories and fabric planning they chose those suppliers who provide
them quality products at right time at lower costs.
They plan that how much workers, machines and time is required to produce certain
production.

3.3.1 Quality Control :
This is the department which can be said as an agent from KAMAL LTD side which
checks the required parameters and recommends solution at each level of process. It
has two sections;
Grey Section
Which checks the fabric for faults, attaches bar code clearance number
Line Section
This section checks the finished and dyed fabric for faults according to
requirements.

3.3.2 Quality Assurance Department:
This department is also responsible for making the products quality oriented. This
department audits the garments according to military standards. On completing the
30

audit this department issued different type of slips to the concern unit. These slips
include

Green Slip
This slip is issued when the packing and finishing is according to requirements.
Yellow Slip
This slip is issued when there is any discrepancy in the packing requirements.
Pink Slip
This slip is issued when there is any discrepancy in the finishing requirements.
This issuance of slip does not have any effect on the appraisal of the concern
department but these slips surely affect the respect of concern department. Sometimes
if there is big difference in the product and requirements then penalty may be imposed
on the concern production unit.

3.4 Industrial Engineering Department:

Branch of engineering to increase productivity by using all resources i.e. human,
capital, land and entrepreneurship
I.E believes in that there should be place for everything and everything in place.
I.E has three divisions.



INDUSTRIAL
ENGINEERING
MACHINE SHOP
TRAINING
CENTER
PROCESS
IMPROVEMENTS
31

I.E performs following functions:

3.4.1 Standard Allowed Minutes (SAM):
This is the time which is required to perform specification. This is an
important task because it tells that in how much time production will be
produced.
SAM is calculated as follow
SAM = (Avg. single time * Rating)/Basic Time + (Person and Machine Delay)
+Bundle Handling Time (BHT)

3.4.2 Measuring Efficiency:
Efficiency of workers is measured as follows:
((Output * SAM) / Shifts Minutes * No. of Machines) * 100

3.4.3 Measuring Performance:
Performance of worker is calculated as follows:
((Output * SAM) / (Clock Time * No of Machines))*100

3.5 I.T Department:

IT Department is very strong in the KAMAL LTD. In KAMAL LTD everything is
online which is maintained by I.T department. Competent staff has developed their
own systems like

Apparel Management System (AMS)
Apparel Costing System (ACS)
Fabric Management System (FMS)
Inventory Management System (IMS)
Vehicle Management System (VMS)
Gate Management System (GMS)
Tine Management System (TMS)
Organizational Planning & Development (OPD)
Syscat
32

I.T performs many other functions in the KAMAL LTD which are as under:
Card Scanning
Bar Code on Finished Product
Bar Code on Packed Product
Catering
Making Gate Pass

3.6 Human Resources:

The Human Resources Department is working very effectively in the firm. It has a
good check &balance in the internal affairs. The reward system of employees is
controlled by this department. Moreover overtime is paid very effectively and special
bonus if the firm is under work on occasions like Eid and other holidays. There is a
pick and drop facility for the employees to ease them and be punctual. Following are
some points the HR department of the firm follows.
The main goal is to motivate the employees up to maximum level to get the
best out of them. For this purpose employees are offered Marriage and death
allowances, insurance, bonuses, profit participation and much more.
Appreciation and other training schemes at all levels. Medical and Educational
facilities for the employees and their families.
To identify training needs and provide required training to all categories of
employees.
To make best use of the skills and abilities of all those who are employed in
the organization.
HR Department in KAMAL LTD is involved in different types of human resource
related activities. Here are the activities of HR development in KAMAL LTD as
follows:
1. Recruitment
2. Training and Development
3. Compensation
4. Performance Appraisals
5. Employee Welfare
6. Rewards and Punishments
7. Retirement and Termination Benefits
33

3.6.1 Leadership Style:
Leadership style of Kamal Ltd is not very impressive. Managers dont give chance to
low level employees to give any kind of suggestion in any matter. Their leadership is
not exemplary. I have seen one of deputy manager to use facebook for 3-4 hours in
the office.

3.7 Finance Department:

The main objective of finance department of KAMAL LTD is to manage finance in
such way that maximum output is taken by minimum input.
KAMAL LTDs financial administration is very strict in giving information.
Company rules are very strict for it. Following are the main functions of finance
department.

3.7.1 Financial Management:
It deals with the cash inflows and cash outflows. Major cash inflows are as under:
Sales Collection
Interest of Deposits
Sales of Leftover
Capital Gains
Major outflows:
Purchase of Raw Material
Purchase of Packing Materials
Purchase of Fuel
Wages, Salaries and Payments
Duties and Taxes

Major Banks which do business with KAMAL LTD
HBL
MCB


34

3.7.2 Hierarchy Chart of Finance:
























35

3.8 Accounts Department:

My internship period in accounts department was very interesting. Here I have learnt
that how the accounting departments of different organizations are working. As like
the finance department the accounts department of the company is also running under
the supervision of a head, and called General Manager Accounts. The accounts
department of the company is very responsible areas of job. Here each activity related
to company operations and finance is recorded. The accounts department receive
voucher from different department like sales, purchase and administration department,
each and every entry is separately recorded in separate account. As I have earlier
discussed that I performed my duties as an observer, but here in this department I
personally posted entries in the oracle accounting software. It was very interesting
assignment. For three days I posted vouchers and I spent two days in developing
vouchers for different departments. It was very exciting duty; each and every detail
was written on the vouchers one just has to post it in the computer software. Further I
had to get the voucher audited from audit department.






36











CHAPTER No. 4
INTERNSHIP DURATION & DETAIL OF
TRAINING PROGRAM










37

4.1 Introduction of the Branch:
Registered Office & head office of the company is situated at Khuraiarnian wala Road
Faisalabad, and contain the Finance department, Accounts department, internal audit
department, Foreign Trade department, purchase department, stitching Department,
workshop etc.

4.2 Starting and Ending Dates:

Internship starting and ending Dates June 18, 2014 to July 31, 2014

4.3 Names of the Departments and Training Duration:

Marketing department June 18, 2014 to June 28, 2014
Account Department June 29, 2014 to July 8, 2014
Internal Audit Department July 9, 2014 to July 15, 2014
Finance and Banking Department July 16, 2014 to July 22, 2014
Sale Taxes Department July 22, 2014 to July 31, 2014

4.4 My Training Program:

During my internship period I have worked in five department of the company. In
which following departments are included.
Marketing Department
Accounts Department
Internal Audit Department
Finance And Banking Department
Sale Taxes Department
These given departments were relevant to my career and studies programs so I decide
to work in these departments.


38

4.4.1 Marketing Department:
During my internship at Kamal limited I learned that they used personal selling
approach for the sake of sales on local as well as international basis. This process is
consist of following steps
Approach party :- different bidding websites are used in order to approach
customer party.
Obtain requirements :- in this step specific requirements related to products are
taken by the customer
Give quotation: - Price is set according to needs and requirements of product
order. If the company is producing any product on a contract basis, then company
uses the cost plus pricing strategy. To attract the new buyer of a country the
market penetration policy is used. Due to the high cost of utilities and political
instabilities the country is in crises. It's become hard to meet the customer
requirements in lowest price, in spite of this, some time to retain the old customer
or to honor the commitment the become bound to use this strategy. Discounts,
allowances & rebates are given to please the customer when the deals are
concluded on high rates but later prices fall down. In short the company always
tries its best to adopt the strategy which could win the customer value/satisfaction.
Queries and question answers :- clear all ambiguities and question of customer
which concerns purchase order
Follow Up :- customers position is been asked after some time related to their
interest of order. Negotiations take place and when an order is being placed its
time to forward the order to production unit. The firm retains its customers in a
better manner as it has a priority to pamper the current customers instead of
running for the new ones. Due to this act the firm has acquired a number of loyal
customers, which are affiliated with KAMAL LTD for a long time. This also
reduces the cost of research for the firm as they dont have to worry about finding
new customers as the present ones are enough for company. Furthermore, it is a
business policy of the organization that it expands its business by finding new
customers and entering new markets, but this act should not affect the old
customers.


39

4.4.2 Accounts Department:
The accounts department is performing its duties under the supervision of General
Manager Account; he is the head of the accounts department. The account department
of the company maintains the books of accounts for the company. The Deputy
manager accounts performs his duties under the General manager accounts who have
subordinate Accounts manager, further hierarchy is discussed in the hierarchy chart of
the company. The accounts department of the company is using electronic data for the
generation of financial statements. The financial statements are maintained through
Oracle Financials". The sequence of preparation of financial statements is
interlinked. Only data is posted in the software and further statements are
automatically generated by the software.
The account department of the company updates the financial statements at daily
basis. All the transactions occur in the current day are recorded in the software and
software updates all the relevant of accounts. After a specific time period the account
department forwards the financials to the audit department which audit these financial
statement prepared by the account department. At daily basis different type of
vouchers are interred in the accounts department and the accounting system entail step
take place here. After receiving these voucher these voucher are recorded in the oracle
software.
The account department of the company prepares salary sheet for the company. It
calculate the total salary payable for the permanent worker and salary payable to the
people at daily wages, further the calculation of bonus and any financial reward is
also calculated by the account department.
My internship period in accounts department was very interesting. Here I have learnt
that how the accounting departments of different organizations are working. As like
the finance department the accounts department of the company is also running under
the supervision of a head, and called General Manager Accounts. The accounts
department of the company is very responsible areas of job. Here each activity related
to company operations and finance is recorded. The accounts department receive
voucher from different department like sales, purchase and administration department,
each and every entry is separately recorded in separate account. As I have earlier
discussed that I performed my duties as an observer, but here in this department I
personally posted entries in the oracle accounting software. It was very interesting
40

assignment. For three days I posted vouchers and I spent two days in developing
vouchers for different departments. It was very exciting duty; each and every detail
was written on the vouchers one just has to post it in the computer software. Further I
had to get the voucher audited from audit department.
Work Experience:
I post different types of vouchers like for JV (journal voucher) #1, SV (sale
voucher)#6, PSV (packing & store voucher)#26, CPV (cash payment voucher)#16,
BPV (bank payment voucher)#20 etc. Different keys are utilized to post these
vouchers like, F7 for G.R.N (goods receipts number), F8 for list of different accounts
e.g. various parties. The invoice number and bill number are mentioned on the
vouchers.
In an account department I check the bank reconciliation statement to verify if any
difference in cherubs value.

4.4.3 Internal Audit Department:
The internal audit department of the company is working under the supervision of
chief internal auditor. The internal audit is conducted on continuous basis. This
department of the company is interlinked with finance department and with accounts
department. It audits the financial reports of the company prepared by the accounts
department. Before the statutory audit the department of internal audit, must conduct
the internal audit, further there are some qualified persons working under the
supervision of chief internal auditor. Each and every transaction before posting in the
books of accounts is audited by the audit department.
Internal audit is my most favorite department in this department the duties are
assigned to the subordinates by chief internal auditor and he manages this department
very well. Internal audit is an ongoing process each and every transaction is audited
and routed through audit department. The process of internal audit comprises of two
main operations i.e. pre audit and post audit. In pre audit all the transactions are
audited by internal auditors before posting in the accounting software. After posting
these transactions in the accounting software these are again audited by the audit
department and this process is called post audit.

41

4.4.4 Finance and Banking Department:
The finance department of the company arranges for the final audit of the company
collected data from different sources inside the company and manages those data for
audit program.
According to my internship plan I spent two weeks in finance department. There I
judged and observed the working conditions and what are the operational areas of
finance department. I observed the hierarchy that I have read in the Organizational
Behavior and whatever I have learned in the Principle management about the working
of the different departments are same here in the company. Here is a hierarchy of
management that is working with co-operational activities. No one here is able to
complete and do all the duties. Everyone is specialized in his own working field. And
report to his senior. Each and every employee in the department is efficient and
hardworking. The finance department of the company manages and arranges the
finance for the company and maintains a limit in the capital structure.

4.4.5 Sale Taxes Department:
Sale Taxes Department is the most responsible department where I performed my
duty as a sale taxes officer. Sale taxes manager supervise this department with his
subordinates. In the sale taxes department, officers are classified into two categories
one is sale taxes officers and second is income taxes officers both officers either
junior or senior are perform their duty under sale taxes manager. In here many lower
visited to discuss with sale taxes manager about the contract of sale and to settlement
of sale taxes payable and/or paid.
Here I observed that trade is normally two types one is local trade and second is
foreign trade or international trade. So Kamal Limited do both types of trade local
trade and foreign trade. In local trade Kamal Limited sales King Bed Sheets, Queen
Bed Sheets, Quilting, Wadding etc. so here I dealt with local sale taxes invoices and
as well as foreign sale taxes invoices because Kamal Limited is exporter of those
which are described above.

4.4.6 Foreign Trade Department:
In the export department I spent my time period as I was instructed to do so. The
export documentation department arranges all possible and required documents for
42

export of products. The necessary thing for this department is to be updated according
to the information requirement. This department is attached with all the other
departments for the preparation of export related documents.

4.4.7 My Concentration:
During my internship program I took part interest in Yarn and Grey. I observed yarn
status on count wise like yarn stock 38 pc (polyester & cotton), yarn stock 10ct (100%
cotton), yarn stock 150dn (denial), yarn stock 30pp (100% polyester) etc these are all
yarn qualities. These qualities consist of picks like WARP/TANA and WEFT/BANA.
TANA is (horizontal line) and BANA is (vertical line) e.g.9676, 7654, 7666, etc.
96, 76, 76 are TANA and 76, 54, 66 are BANA mean to say that these qualities are
include per square inch. There are two types of fabrics one is garments like shirts,
trouser socks and under garments. Second is made ups like Bed covers, Bed sheets,
Pillow cover, Quilting etc.
Trading of yarn and Grey are more profitable. Yarn trader checks the daily basis rate
of yarn in yarn market. There is a fluctuation rate of yarn every day. So a successful
trader purchase and sale yarn on previous analysis.








43






CHAPTER No. 5
SWOT ANALYSIS

44

5.1 SWOT Analysis:

SWOT analysis is a tool for auditing an organization and its environment. It is the
first stage of planning and helps marketers to focus on key issues.
Once key issues have been identified, they feed into marketing objectives. It can be
used in conjunction with other tools for audit and analysis, such as PEST analysis.

5.1.1 STRENGTHS:
I SO 9001-2000:
KAMAL LTD is certified under ISO 9001-2000, so it meets the requirement of
international standard and has a value in the mind of concerned people.

Advanced security system:
KAMAL LTD has an advanced security system. There are hidden security cameras
which capture all the moments. The entry system of all the workers is much secured.

Oeko-Tex 100:
KAMAL LTD is also Oeko-Tex 100 certified. It means that KAMAL LTD does not
use any kind of hazardous materials that may have an effect on the customers or the
environment.

High quality product:
KAMAL LTD is using advanced technology like they have modern machinery by
which the quality of product produced is very high and it is made sure to meet
international quality standards.

Latest mechanized machinery:
KAMAL LTD is using modern looms which they have purchased from Japan and
France. By usingthelatest machinery the productivity of the employees is very high.




45

Tremendous market positioning:
KAMAL LTD is one of the pioneer firm in the Pakistan so it has got the best
position in the mind of the customer. KAMAL LTD has a better position inthe mind
of its customers due to good relations with customers.

Highly qualified and skilled management:
The management of KAMAL LTD is skilled and competent.

Highly motivated workforce:
KAMAL LTD is compensated to employees well, which motivates the workforce
and they seemtogether as a unit and work together as a family.

Competitive advantage:
It is an old label business and it has still kept its position in the market with all other
competitors nationwide so it has a distinctive edge.

5.1.2 WEAKNESSES:
High cost of production:
The production cost is high because of not properly utilization of its resources. The
company is using the latest machinery, but it is not adopting advanced production and
marketing techniques. So improvement is still needed in this area

Centralized decision making:
Most decisions are made by the upper management, which is a weakness of the
Kamal ltd.

Frail image in the international market:
As the company has high cost of labour and production, sospecialized countries in
textile field like India and China to take advantage of lower labour and production
cost taking more orders from foreign countries. This is a weak point.



46

Less promotional activities:
The advertising and promotional cost of the KAMAL LTD is very low as it does not
take an effective part in the advertisement. It can increase its turnover manifolds by
using effectiveadvertisement tactics these days, as peoples lives are very much
affected by electronic media.

Lack of benefits and rewards for the employees:
KAMAL LTD does not take effective steps to improve the standards of living of its
employees by notproviding effective bonus programs and performance reward
systems. So this is another weakness.

5.1.3 OPPORTUNITIES:
Target Market
a) Domestic Market:
In domestic market there is entrance of many potential customers every year.
They require quality products at lower price. They can be potential customers
of KAMAL LTD in future.
b) I nternational Market:
There are a lot of opportunities in foreign market.A share in international
market can be obtained by using promotional activities.

I mprovement I n Variety:
KAMAL LTD contains high quality production unit. They can produce of new
design and colors. Fancy label products are gaining popularity day by day. Company
is working to introduce new designs of fancy label products.

5.1.4 THREATS:
Buyer needs and wants diversity:
There is much diversification in consumers mind. Their needs continually change as
theoccasions and environment change.



47

Governmental policies instability:
Government policies are changing day by day so it is a threat for the SLto survive in
such anunpredictable environment.

Severe Market Changes:
Art change is said to be "Severe" when new segments of primary demand develop or
when new technology replace old one and certain industries begin to break and also
when business definition changes. These changes are threat to any company and
organization must have flexible policies to cope with these changes

Growing Prices of Raw Material:
It is also a problem to control prices in the scenario of growing prices of Raw
material, Electricity, water and Sui gas

Globalization:
Now by the introduction of WTO intense competition occurs. Chinese products are
gaining popularity day by day. This is one of the biggest threat to company.





48




CHAPTER No. 6
OBSERVATION SUGGESTIONS AND CONCLUSION


49

6.0 Observations:
The following points were observed by me during my training period and these are
kind of major ones I could find as the overall performance of the company is really
satisfactory and furthermore nothing is perfect or gives 100% results.

The use of information technology is not as per international standard.
The marketing strategies are not so much satisfied.
There is a fluctuation in the working of the firm.
Huge gap between the juniors & seniors.
Financial arrangements are not sufficient.

6.1 Suggestions:
During my internship, I felt some inadequacies that should be paid attention or
modified.

6.1.1 Bonus system:
The proper facility of bonuses is provided to the production department, and there is
no definiteand proper system to award bonuses to other departments. Compensation
and reward systemshould be brought to a higher level in order to let the employees
be motivated and happy. Thereshould be more fringe benefits of the employees taking
into consideration their devotion, skill and experience. This higher level would make
the employees more efficient& effective.
Special incentives on Eid and on other special days should be given to the workers.
Medical facilities are given in mill but such facilities should also be given to
management.
At present facility of bonus is given only to production staff but such incentives
should also be given to Head office Staff.




50

6.1.2 Employees training:
Although there is an educated and talented staff working in Kamal limited, but it is
the need of the hour that the staff should be given the time-to-time refresher courses
for the up to dateknowledge for meeting new and dynamic challenges in the growing
business concern of KAMAL (Pvt,) Ltd. New training courses will help in uplifting
the quality of the work of employees. Different training courses should be arranged
for the up lifting and improving the quality of work for employees.

6.1.3 Recruitment and Training of new employees:
When I was in the Human Resource department, I observed that fresh boys with no
working experience were also hired by the department. They did not even know how
to operate the machines where they will work. There was no proper training provided
to them. They learn by direct experience and interaction with the other workers. These
new workers should be provided with the proper training because working with the
bigand costly machines can be harmful to the workers and the company may have to
bear the loss incase a costly machine malfunction.

6.1.4 Stipend for the internees:
The company has no policy to compensate the internees. There should be a little
stipend for trainees as well, as the company can fulfil their day to day travelling and
food expenses. By doing this, trainees will show more interest, more devotion, more
potentials and will work with their full mental and physical efforts.

6.1.5 Conveyance facility:
The company provides transportation facility to only female employees I think male
should also be facilitated. This will create the easiness for workers and reduce the
wastage of time.

6.1.6 Work Over Load:
There is also a problem of work overload for the employees and it should be
controlled properly so that the employees are motivated.
Employees should be paid extra for the work which they done after working hours.

51

6.2 Conclusion:

The sale of KAMAL s products is increasing day by day due to its high quality, low
price and Unique design. It is manufacturing high quality products at low cost for
valuable customers. It has done a lot for stabilization of prices in products. Its quality
standard is appreciated in the market.
To analyze the company from various aspects of marketing, SWOT Analysis has been
carried out with devoted efforts. The strengths, weaknesses, opportunities and threats
depict the future of KAMAL . Remedies have been suggested for improvements in the
operations.
Kamal ltd is one of the leading companies in Pakistan. The system, the management
style, the policies & decentralized decision making environment is really remarkable.
This report is basically an attempt to identify the areas which need to be improved. In
this era of technology, the Information is the key to success in the business. This
means that the successful businessman will be, who will have the right information at
the right time. This comment leads to the conclusion that the Information Sharing
Process should really be improved.
The overall analysis is indicating that the companys progress has mainly attained
through dedication of employees. The effectiveness of its management, their
willingness to take advantage of opportunities and face challenges of changing
economic picture, this all contributes to the very much improved and sound position
of company. This is really appreciable for the devotion and hard work of all the
employees of the company

The professional management always lays emphasis on initiative, drive and team
spirit, where continuous improvement and excellence is the goal. As a part of
Organization Development program, special emphasis is laid on development of
Human Resources through in-house and external training, in order to update the staff
with recent technical enhancements, to benefit new emerging technologies and
supervisory skills resulting in the development of a highly competent pool of human
resources.

52

References and Sources:
Company Management
http://www.kamallimited.com
http://www.textile.gov.pk
http://www.ptea.org.pk/
http://www.aptma.org.pk
http://www.oup.com/uk/orc/bin/9780199296378/01student/additional/page_12.ht
m6.
www.dgtrdt.gov.pk/Research/38th_syndicate_reports/6.pdf 7.
http://www.pakonomy.com/2012/02/08/alarming-trends-in-textile-industry-of-
pakistan/ 8.
http://www.smallbusinessnotes.com/business-finances/financial-ratios.html9.
http://www.pakonomy.com/2012/02/08/alarming-trends-in-textile-industry-of-
pakistan/ 11.
http://www.oup.com/uk/orc/bin/9780199296378/01student/additional/page_12.ht
m12.
http://tutor2u.net/business/strategy/PEST_analysis.htm13.
http://www.quickmba.com/strategy/pest/ 14.
http://www.investopedia.com/terms/s/swot.asp15.
http://www.wikihow.com/Be-a-Good-Manager16.
http://www.is.wayne.edu/mnissani/SE/PrefaceTopics.htm