PREFACE

In modern era practical knowledge is very much important comparing to theoretical knowledge in B.B.A level student. Practical knowledge about any organization is a great experience and gaiety, so the Bhavnagar University started the certificate course in the K.R.DOSHI college of management for the purpose of improving the knowledge about the management plays a vital role in modern era., So far as concern to S.Y.B.B.A student for practical training about finance and human resource management as well as marketing management given by the any organization is most important. Aim of the project report is to make aware of management in S.Y.B.B.A level. I got my own practical training at MAHASUGANDHI SNUFF WORKS, SIHOR. During my B.B.A course is great zeal for mine.

ACKNOLEDGEMENT

CANDIDATES STATEMENT
I the under signed agree that the content presented in the report is my own work & has not be copied from any past report.

DATE:PLACE:-BHAVNAGAR

SIGNATURE:(MEHTA JEET .V)

CONTENT
Sr. NO. 1. 2. 3. 4. 5. Chapter General information of company Human resource department Marketing department Finance & account department Bibliography

GENERAL INFORMATION
SR. No. 1. 2. 3. 4. 5. 6. 7. 8. PARTICULAR INTRODUCTION COMPANY PROFILE HISTORY AND DEVELOPMENT OF THE UMIT SIZE OF THE UNIT AND FPOM OF THE ORGANIZTION ORGANIZATION STRUCTURE PRODUCTION PROCESS AND PRODUCTS TIME KEEPING SYSTEM CONTRIBUTION OF TNE UNIT TO THE INDUSTRY AND SOCIETY

INTRODUCTION
With reference to the syllabus of S.Y.B.B.A., I started by industrial training in MAHASUGANDHI SNUFF WORKS industry on for the purpose of practical study of three management and general information of this unit. I have taken training for 17 days. This is partnership firm and medium scale unit. It is 150 years ago. First of all I warmly welcomed by Mr. Jayeshbhai Dholakiya and his partners providing all information of this unit. I try to express it with my best level. So you notice my hard work from this unit.

COMPANY PROFILE
NAME ADDRESS : MAHASUGANDHI SNUFF WORKS : Dholakiya Ranchhoddas jinabhai MAHASUGANDHI SNUFF WORKS Post box no.71 Sihor-364240 Dist-Bhavnagar Gujarat (India) : 222203/222338/222244 : 0091-2846-22677 : Jayesh@bhavnagar.com/ JayeshDholakiya@hotmail.com : WWW.snuffwork.com : 150 YEARS : 6021 square foot : Parshottambhai Dholakia : Navinbhai Dholakia : Jayeshbhai Dholakia : Paragbhai Dholakia : Deepakbhai Dholakia

PHONES FAX NO. E-MAIL WEBSITE ESTABLISHMENT FACTORY AREA MANAGING DIR. GENERAL MANA. PERSONNEL MANA. MARKETING MANA. FINANCE MANA.

HISTORY AND DEVELOPMENT OF THE UNIT

MAHASUGANDHI SNUFF WORKS was established in SIHOR one and half century by Ranchhoddas Dholakiya. Shri Ranchhoddas Dholakiya started this business from retail counter slowly slowly develop because of tobacco snuff it is habit froming item. Before 40 years ago these unit has no good technology and not have good machineries. So the packing of snuff was done is Khakhras leaves and griding the tobacco with hands and mixing the perfume each hand so all manufacturing process was done with hand not with machines and transportation with the cart. Then after the improvement in packing this unit done packing in iron tin but production cost is more coming in comparison of previous weather effect in also quality and also the demerits of breakage and also the taxation is high. Therefore the iron tin is totally closed then after the plastic tin is started. There are so many advantages of plastic tin like as production cost is low in low in comparison in previous. Now a days the snuff packing is mostly in plastic tin not in iron tin. The snuff packing in also in small boxes. Today the unit is poised as a new lard mark in sophisticated machineries. It also developed the marketing of products with good use of advertising and public relation. At present MAHA SUGANDHI SNUFF WORKS stands as one of the lifting tobacco snuff producers in India. Ranchhoddas has a joint family and his all brother is a partner in this unit. Now this is the 5th generation is bound Ranchhoddas started this business from retail counter slowly because of tobacco is habitable item. So make relation with customers giving articles to the self promotion. As Gujarat 80% ruled market that is why this business develops. In India less than 5% the market in the tobacco MAHASUGANDHI SNUFF WORKS is the biggest market in the tobacco side in Gujarat. This unit gets good relation with customer. For MAHASUGANDHI SNUFF WORKS is known as. Leader through the years for excellent quality.

SIZE AND FORM OF THE UNIT

According to the companys act 1956, a company is classified into three scales of unit.

1. 2. 3.

Small scale industry up to 1 crore Medium scale industry 1crore to 5 crore Large scale industry above 5 crore

MAHASUGANDHI SNUFF WORKS is a medium sale unit. It is partnership firm. The firm is spreader over more than 2500 square foot. The main building of the unit is spreader over 7000 square foot, the packing department is spread on 6000 square foot of the land is for the workhouses. The present value of total land is Rs.1 crore. The construction of main building is of Rs.1 crore also. In this unit there are 9 different departments as under:-

Personal department Maintenance department

Account department Packing department

Store department Marketing department

Purchase department Tax department

Quality department

ORGANIZATION STRUCTURE
Every firm has suitable organization structure. MAHASUGANDHI SNUFF WORKS has treated organization. This firm is partners ship firm so the partners are the handle the departments. There are five department in MAHASUGANDHI SNUFF WORKS. In MAHASUGANDHI SNUFF WORKS partners handle all department very nicely and smoothly. They work very hard in to manage the department. THE CHART OF ORG. IS AS UNDER:-

PARTNERS

MARKETING MANAGER

ACCOUNT MANAGER

PRODUCTION MANAGER

FINANCE MANAGER

PERSONAL MANAGER

PACKING

SEMI PROCESS

PRODUCTION PROCESS & PRODUCTS

MAHASUGANDHI SNUFF WORKS has huge production. Tobacco snuff is made by selecting tobacco leaf (and also sometimes tobacco stalk). Disintegrating it into coarse powder. It is next ground in a manual or mechanical mill, and than sieved. Various essential oils may then be added for flavoring, after it is stored in airtight containers. PRODUCTION PROCESS

1. 2. 3. 4. 5. 6. 7. 8.

Purchasing of raw material Cutting the leaves Purity Drying Grinding Swing Perfume mixing Packing

The production is described in detail as under: Purchasing raw material: Raw materials are the basic requirement for any production unit. It acts as fuel, which is required to run a vehicle of production. This unit is buying this materials through the agent from a Charotter in Kheda district (Gujarat). The time period of buying this raw material is between September to October. Cutting the leaves: The tobacco leaves are very big in size so in this step those leaves have been cut out and convert in small petty forming. Purity: In this procedure, the tobacco leaves are washed with water. Then after nicotine is snatch out from tobacco &it is called Athas. This process takes five days. Drying: The next step is drying. In this step, all leaves are put in the sunlight because they are required to be dry from water, after that they are drying in hitter machine. Grinding: After the completion of cutting, washing & drying the process goes for grinding. When the leaves fully dry they are taken in grinding machines. Where the tobacco leaves are convert in the snuff. Sewing: After the grinding the next step is sewing in the process all the leaves and bust, which are not grind, comes from the machines with clean and smooth snuff.

Perfume mixing: By drying, we get two type of snuff i.e. thin snuff & thick snuff so for making the scented snuff the perfume is add to simple snuff. There are many types of perfumes used for different product. They mostly use perfumes like aromatic and urgenic etc. Packing: The next last step is packing. Completion of above step they goes to packing it in different shapes and sizes. PRODUCT:In MAHASUGANDHI SNUFF WORKS, there are more then 30 products famous in the market. From this 5 products SWASTIK SNUFF which is the number one product in Gujarat. The brief information of the products is as under: SWASTIK SNUFF:The swastik brand is unscented pure mentholated snuff prepared from the super most tobacco leaves, it is prepared with such technique that one can enjoy tobacco taste in its real form. The price of 500gm pack is Rs.96 and retail price Rs.106 par kg.

QUEEN & LION SNUFF:The Queen & Lion brand is highly perfumed snuff of tobacco, it satisfies the requirement of snuff with its fragrance. Its pleasant perfume is due to various fragrant ingredients & mixture of true Otto rose essences.

VasantBahar:Just as the diverse perfumes of all sorts of flowers in bloom of a garden, refresh the atmosphere by sweet enchanting smell of eleven famous flowers. The people who love good fragrance and can judge the best of perfume prefer to use this only.

LionBlackSnuff
It refreshes you with pollens of many varieties of sweet smell in flowers. This is black snuff manufactured through high process.

OTHER PRODUCT ARE AS UNDER PRODUCT NAME Vasant bahar Mukul snuff PRICE PER KG. 141.00 135.00

Full kesser Ideal snuff Foto brand Lion brand Bakul Bul bul Jawan snuff Lion (sadi) Singal panjja Five panjja Three panjja Kumar Special foto

85.00 125.00 102.00 100.00 101.00 125.00 77.00 81.00 80.00 75.00 76.00 72.00 90.00

TIME KEEPING SYSTEM

Time keeping system is the system of recording the movement of the workers from the time when they enter in the unit up to the time when they leave the unit. This system not only increase the discipline of workers working in unit particular time.

MAHASUGANDHI SNUFF WORKS also have its own time keeping system and separate officers appointed who maintains the inflow and outflow of the workers. MAHASUGANDHI SNUFF WORKS is divided into two parts. 1. Shift A (for officers) 2. Shift B (for worker)

SHIFT A (For officers) B (For workers)

TIMING 9:00 to 1:00 & 3:00 to 7:00 8:00 to 12:00 & 2:00 to 6:00

One hour is given to the employee for lunch time and also for officer. Some time worker does overtime, if work is needed. Extra wages paid by the company according to their work.

CONTRIBUTION OF THE UNIT TO THE INDUSTRY

They are not given an industry contribution to this unit. The snuff manufacture in India in Gujarat, Shihor, Punjab and South India. This unit develop is one way, and help of an industry.

This unit captured 50% market in all over India. This unit captured 40% market in saurashtra and 30% market in small villages. This unit paid a 92% and 30% on profit tax to the government. This unit gives contribution and help to the society. This unit says most valuable social welfare is customer satisfaction. This unit gives contribution to the DHOLAKIYA MUSIC SCHOOL.

HUMAN RESOURCE MANAGEMENT

HUMAN RESOURCE DEPARTMENT

1. Organization of human resource management department

2. Recruitment, selection, and induction 3. Training and management department 4. Job description 5. Promotion and transfer policy 6. performance appraisal administrate 7. wages & salary administration 8. Study of provident fund 9. Trade union 10. Personal records

INTRODUCTION

The meaning of personnel is manpower. It is one of the most crucial factor of organization without manpower. We can not perform any activity. Personnel management of people employee & work of an organization it is art of getting things done through & with other peoples efforts.

Everyone in an organization is concerned with the personnel fun it covers all the levels of personnel including blue collared employees and whit collared employees. All the activities of an enterprise and initiated and determined by the employees who make up the institution plants, office, computers, automated equipment, and all that which make a modern firm. User of all these is for human effort and direction of all task, because all else depends on how well it is done.

While operative function includes procurement and development function etc. All the problems of employees are given prime importance effective and optimum work is taken. From the employees and good report has been kept with other department. Thus MAHASUGANDHI SNUFF WORKS has well established personnel department of managerial personnel.

ORGANIZATION OF PERSONNEL DEPARTMENT

Every firm selects suitable organization structure according to the necessities of the firm. MAHASUGANDHI SNUFF WORKS has adopted line organization. General manager exercises line authority on his subordinates.

The organization structure of the personnel department of MAHASUGANDHI SNUFF WORKS unit vary to understand and it should be put on your mind carefully.

Personal manager

Senior & junior Assistant

Time keeper

Supervisor

Peon

Security

Gate keeper

Worker

Watchman

RECRUITMENT, SELECTION, & INDUCTION

Recruitment planning: The meaning of the term recruitment is searching prospective workers and simulating term apply for jobs in the organization. There are various affecting the recruitment. They are as follows.

1. 2. 3. 4.

Employment condition in the location. The size of the organization. Effort of past recruitment efforts. Working condition and salary.

There are basically two sources of recruitment: Internal sources: They include an employee already on the payroll of the organization is transferred, promoted, upgraded or some time demoted. External sources: 1. New entrance of the labors. 2. The unemployed. 3. Retired experience. There are three basic method of recruiting the personnel. They are, 1. Direct method 2. indirect method 3. Third party method

SELECTION: The selection procedure is concerned with securing relevant information about an application. This information is secured in a number of stages. The objective of the selection process is to determine whether an applicant whose is the most likely to perform well in that job. It is open invitation for all concerned.

There are so many selection techniques the MAHASUGANDHI SNUFF WORKS unit use, some selection techniques are as under. INTERNAL SELECYION METHOD: Internal selection method means the MAHASUGANDHI SNUFF WORKS unit select the exiting or currently employed worker are select for the require job of the unit. The person should know three languages. Only exiting person of this unit is select for the particular job by their supervisor. A supervisor is selecting the person whose work is hire for the higher job. EXTERNAL SELECTION METHOD: This method is for outsiders. A new persons are invited to apply for the job. This method is needed a person who is trustworthy, honest, efficient, and enthusiastic. Following steps do this process of selection. INTERVIEW: This unit received the applications of the candidates than they compare units recruitment with applicants application which application is match with the units requirement is called interviews. This unit is needed a minimum qualification, communication, experience, smartness, and personality of the person.

APPOITMENT: The candidates who join the job without any experience required by the company. Can be appointed on temporary bade after sometime. If they do work satisfactory they are appointed on permanent basis.

The company appoints candidates on the basis of their qualification as graduate, 3-4 years experience, personality, smartness, communication skill, and knowledge. INDUCTION: Induction is technique by which a new employee is rehabilitated into changed surroundings and introduction to the practices, polices, and purpose of the organization. In other words, it is a welcoming process the idea is to welcome a newcomer, make him feel at home and generate feeling in them that their own job, however small, is meaningful and has significant part of the total organization. MAHASUGANDHI SNUFF WORKS has adopted indirect method for recruiting personnel. Indirect method involves mostly advertisement in the newspaper, on the television etc. after giving advertisement in the advertisement in the newspaper, company gets application from interested applicants.

While taking the employee on temporary base personnel department takes care that, employees feel comfortable with their job and that dont face any sort of problems. If he faces any problem he can directly move to the personnel manager and seek the solution. Atmosphere is made lively for the senior level officer by giving them a welcome party, while they join the company.

TRAINING AND MENAGEMENT DEVLOPMENT

In a rapid developing society, employee, training & development is not only an activity that describe but also an activity that an organization must commit its resources to maintain a valuable and knowledge work force.

Training: Training is the process of teaching the new & present employees the basic skills which they need to perform a job effectively. Training purpose of the unit is to improve the workers ability, skill & knowledge & to avoid the accidents & wastages. The workers can perform through the training in the MAHASUGANDHI SNUFF WORKS unit training is must to be given to all new employed workers and unskilled workers. The training is minimum of 8 days. Needs for basic purpose training is management development. TYPES OF TRAINING 1. 2. 3. 4. 5. On the job training Apprenticeship training Vestibule training Job rotation training Classroom training

NEED FOR BASIC PURPOSE OF TRAINING 1. 2. 3. 4. 5. 6. To increase the productivity. To improve quality. To improve health and safety. To improve organizational climate. Insolence pretension. personal growth & satisfaction.

As the company has received AGGMARK sign it needs to give training. Supervisor is also trained.

MANAGEMENT DEVELOPMENT
Development is the related process of the training. It covers not only those activities, which improve job performance, but also those, which bring about the growth of personality.

In the MAHASUGANDHI SNUFF WORKS unit the aim of development is to develop the total personality of the employee. For this purpose a systematic performance appraisal is helpful in assessing the potential of managers & their training needs. Management development helps manager individually for better performance in their organization. Aim of the development of MAHASUGANDHI SNUFF WORKS unit: 1. 2. 3. 4. Improvement in technical performance. Improvement in supervision. Improvement in inter departmental co-operation. Highlighting an individuals weakness.

JOB DESCRIPTION
Job description is an important document, which is basically description in nature and contains a statement of job analysis. It provides both organizational information. Such as location is structure authority and functional information. Such as what is, when to work, where to work etc. it defines the scope of the job activities, major responsibility and positioning of the job in the organization. Job

description describe job not job holder. Description helps in job grading and classification, transfer and promotion and defining the limit of authority facility job placement, providing performance indicators. Thus, job description become vehicle for organizational change and improvement. Some company has more than one description each year. The managing director and other director have their specialization authorities and responsibility a clerical staff workers is also assigned their work clearly. In MSSW there good and well defined job description which facility place in top level management. 1. 2. 3. 4. 5. To put workers in position where he will be greater value to the company and where he get increases in their personnel. To increase an employees organizational effectiveness. To recognized individuals performance reward from his work. To proved skills training and ability. To attract competitive and suitable worker.

Promotion and transfer policy (A)Promotion:

Promotion is form, which covers and calls for grater responsibility and use ally involves higher pay and better terms and condition of services and a higher status of rank.

Promotion given to the employee or worker according to efficiency of work & skill of the work promotion may be some measure of skill and responsibility are usually give. 1. To worker in a position where he will give grater value to the company and where he drive increased personal satisfaction and income. 2. To recognize an individuals performance and reward him for his work so that he may have an incentive to forge ahead. 3. To increase an employees organizational effectiveness. 4. To promote job satisfaction among employee. 5. To attract suitable workers to organization. In MAHASUGANDHI SNUFF WORKS promotion policy is undertaken. A promotion policy is given on the basis of following points: 1. 2. 3. 4. 5. Merit Behavior knowledge pertaining of the job controlling power skill to handle worker

(B) TRANSFER: A transfer is a horizontal or literal movement of an employee from the job, selection, department, shift, plant, or position to another place where salary is status and responsibility are same it generally does not involve promotion, demotion or a change in job status other movement from one job or place to another. In the MSSW unit there is only an internal transfer system. That is the transfer is done in the only working unit. There are so many departments. The only working unit. There are so many departments. The workers are transfers from one department to other department.

PERFORMANCE APPRAISAL SYSTEM

The title suggest that performance appraisal is generally system of appraise performance of worker. It is a systematic valuation of those familiar with their performances.

It helps identifying the workers or employees who work well or not proper & the reason for it. It is feed back process as well as emotional process. In MSSW unit the performance appraisal system is not involved because this unit has only 100 workers are involved, therefore performance system is not included. This unit does not make any confidential report or other performance appraisal reports. But this unit prepares a register. In this register the employees training, needs. In the register 3 types reports prepared by this MSSW unit such as under $ The good performance report. $ The medium performance report. $ The lower performance report.

WAGE & SALARY ADMINISTRATION

Wages means any economic compensation paid to the employer under some correct to his worker for the service rendered by them for an hour daily weekly & fortnightly etc.

While salary is define as a remuneration paid to the clerical & the managerial personnel employed on monthly or annual basis. In MSSW unit wages salaries are paid to the workers according to the minimum wages rule 26 section-2 wages & salary are paid to the workers according their work category & efficiency. The wage & salary is paid to 40% to the staff members % 60% to the employees. The salary paid to the staff members 140 to 150Rs. Per day. Wages paid to the workers more than approximately 80Rs. Per day . it is given by the cash not by the cheque. In a year two times the wage & salary will be increasing in MSSW unit. When the inflation increasing then the wage & salary increasing. If the workers are do the overtime this unit gives the extra salary & wage according to their work. This unit prepares the wage according to their work. This unit prepare the wage and salary sleep on that they write the workers or officers name, salary, amount, date and take his / her signature or finger print.

PROVIDENT FUND SHEME

Mostly , all the firms are provide a provident fund scheme to their workers. Provident fund scheme means some part of the workers salary is kept separate by the unit every month. This separate amount will be given back to the worker when they retire from the unit. This fund is very help full to the worker.

In provident fund 12% of amount of salary is credited in workers a/c. In MSSW they also provide 16% of amount of workers salary to the provident fund. As per the govt. rules the provident fund amount is given back to the worker when they retired from the unit.

In MSSW the pension is not available.

TRADE UNIONS
Profit maximization is the main goal of the business unit. But this profit maximization by exploiting labor resulting in the formation of the trade union to make the management aware of their responsibilities forwards the most important resource of the organization that is human resource. Thus, trade union are formed to protect the interest of employees.

In short it is association of workers in one or more profession for protecting the economic interest of the members in their working relationship. The MSSW unit is a small scale unit. It is a partnership firm there is no any leader or trade union or commute because in this unit only 100 workers involved. So there is no need of any trade unions to this unit.

PERSONNEL RECORDS
Personnel records are very essential part of every organization. Permanent records of employees help management to give up sole reliance upon personal knowledge of supervisors who may be shifted.

MSSW unit maintain the personnel of all employees. These records give the detail information of the performance appraisal of the person. The performance of an employee, his attitude, his behavior, his interest in work etc. are to be described in the personnel records. In MSSW unit the personnel records are prepare by personnel department. In this records the employees birth date, name of employee, address of employee, the date of joining of this unit, provident fund a/c no. graduate details etc. are to be maintain in the personnel records.

FINANCIAL MANAGEMENT

FINANCIAL MANAGEMENT

Introduction Organization of finance department & a/c department

 Capital structure Capitalization Management of working capital Operating leverage analysis Financial planning

INTRODUCTION
Marketing management is a comprehensive term and it includes all resources and set of activities necessary to direct facilitate the flow of goods and services from producer to consumer in the process of distribution. It is going on process. Businessman prefer marketing process institutes the primary resources in marketing.

Marketing management represents marketing concepts in action. It may defined as the process of management of marketing programmer or campaigners. It has to plan and developed the product on the basis of human consumer demand. Since industrial revolution marketing management has undergone 5 stages in the marketing concept: they are: 1. 2. 3. 4. 5. Production oriented marketing. Product oriented marketing. Sales oriented marketing. Marketing concept. Socially marketing concept.

ORGANISATION OF THE FINACE DEPARTMENT

Mr. Jayeshbhai Dholakiya is the finance manager in the MSSW unit & he handles the department very efficiently & successfully you see the result that company cant get failure in any year at the last 50 years. But because of partnership firm Mr. Jayeshbhai Dholakiya cant get any decision with out their partners permission.

FINANCIAL MANAGER

ACCOUNTANT HEAD

ASSISTANT OF ACCOUNT

CASH

TAXATION

BANK

CAPITAL STRUCTURE
Capital structure means companys borrowed money & owned money. The structure of the MSSW owned capital of the unit is Rs.2,50,000. the borrowed capital of unit is Rs.2,20,000. MANAGEMENT OF FIXED ASSETS.

Fixed assets refer to the long term source in finance. It is the application of funds from outside. The fixed assets of the unit is Rs.1,25,000 and depreciation provided by this firm is about 12,50,000 per year it is assumed @10% on their fixed assets. Capital budgeting: The decision related to long term are known as capital budgeting. A system of capital budgeting is employed to evaluate expenditure decision which involve current outflow of funds but likely to purchase benefits for a period of time, generally larger than 1 year. In capital budgeting decision there are mainly three important decision which are as under: Accept reject decision Mutually exclusive decision Capital rationing decision

CAPITALIZATION
The word capitalization can be define as total of all kind of long term securities at their par values. Thus, it can be interpreted as the ownership capital, bounds and other long term debts, and the surpluses. A company can be fairly capitalized or under capitalization or our capitalized. capitalization of MSSW unit is as under.

Land Building Machinery Raw material Working capital Torn over

: Rs.1,00,00,00,000 : Rs.1,00,00,000 : Rs.80,00,000 : Rs.4,00,00,000 : Rs.25,00,000 : Rs.1,00,00,000

Some time unit takes loans from the banks. The types of loans are as under.

Hypothecation loan Cash credit loan B.P limit loan Overdraft Goodwill

MANAGEMENT OF WORKING CAPITAL

Generally, working capital means current assets less current liabilities. It is used to carry out day transactions. It helps the firm in routine operations of the company. Working capital management is concerned with the problem that arising attempting to manage a current assets and current liability.

A- GROSS WORKING CAPITAL: Gross working capital refers to companys investment in current assets. Current assets is the assets which can be converted into cash. Within the sale ale year. It includes debtors, cash, bill receivable, stock & inventory. The inventories & receivables of the MSSW 2.50 crore & score in last year & cash & bank of unit is about 8 lacks rupees. B- NET WORKING CAPITAL: Networking capital is qualitative concepts. It indicates the liquidity position of the firm. It safest how the permanent sources of funds should beautifies to fulfill the need of net working capital it includes the different between current assets & current liabilities.

OPERATING LEVERAGE ANALYSIS

Operating leverage may defined the use of fixed operating cost to magnify the effect of changes in sales revenue process when changes in revenue process greater in changing EBIT it includes the impact of the changes in sales. Operating leverage means the firmed ability to use fixed operating cost to magnify the effects of interest and taxes.

Operating leverage occurs any times that a firm has fixed cost that be met regardless or volume. We employ asset with fixed cost in the hope that volume will produce remains mores than sufficient to cover all the fixed and variable cost occurrence is known as operating leverage. The operating leverage can be define more precisely in terms of the way of a given profits. The degree of operating leverage is defined as under degree of operating. %change in operating leverage % change in sales

FINACIAL PLANNING
Planning is very necessary for the sooth running of the business. A business can not carried on without planning. Financial planning means, it is necessary for the control of in flow and out flow of cash so that necessary funds may be made available as and when they are required.

In this unit financial planning is done in middle of the year. So financial planning is done in April or May. The decision by Mr. Deepakbhai R. Dholakiya and chief accountant help him for making planning. Necessary finance getting by S.B.I, relative deposits also. They provide money always in advance and it comes 1 day before. The cashier or head clerk done all the credit and debit and if the goods or raw material comes in the organization he also note all the things. He also done bills and controlled over all the assistant accountants. If this unit needed advance money than the bank provide them. This unit also provides sometime advance money to the workers also. So they give money in advance by making planning. Hara, financial planning is done for working capital. Day to day expanses, plant requirement finance, obey to government rules, daily paid excise duty etc as for entire period and at the end without planning this unit faces many problem or difficulties because of sources are limited and also marketer condition is rejected without done planning.

MARKETING MANAGEMENT

MARKETING DEPARTMENT
1. 2. 3. INTRODUCTION ORGANISATION STRUCTURE OF MARKET MARKET SEGMENTATION

4. 5. 6. 7. 8. 9.
10.

PRODUCT PLANNING PRICING POLICY CHANNEL OF DISTRIBUTION SALES PROMOTION ADVERTISING MARKETING RESEARCH INTERNATIONAL MARKET

INTRODUCTON
Marketing management is very important and essential part of the management in every unit of firm. In common purulence, marketing is the process of selling something at a shop or market place. The study of marketing has been approached in more then one ways. So marketing consists of the performance of business activities that direct the flow of the goods and service

that direct the flow of goods and services from procedure or supplier to the consumer or end uses. So it is necessary in all the unit and company and handle to it with the awareness of all the information of the unit.

Mr. Paragbhai Dholakia is a marketing manager of the company who can run marketing department very carefully. A separate marketing department the decision is taken by the partners by concerning the marketing.

ORGANIZATION CHART OF MARKETING DEPARTMENT

MARKETING MANAGER

MARKETING EXECUTIV

PURCHASE MANAGER

SALES MANAGER

ASSISTENTS

SALESMAN

TYPISTS AND PEONS

MARKET SEGMANTATION

Segmentation of market is necessary to server better to the target market. For the maximum satisfaction of the target market M.S.S.W. uses two main bases though which it can research customer regular visit and advertising. There are two types of base through which it can easily know all the matter. 1. Geographical area 2. Product wais segmentation 1. Geographical area Head office NORTH ZONE UP PUNJAB RAJASTHAN SOUTH ZONE ANDHRA PRADESHH KARNATAK EAST ZONE ORISSA WEST ZONE GUJRAT CENTRAL ZONE MAHARASHTRA

Local area of Saurashtra: In M.S.S.W. is distributed its products to the market of local area to some extent. The local area includes cities and towns. Saurashtra dealers are appointed by this unit at various places for sale of the goods. National market area: This unit also sales its products in all states of India through distribution. Some of the product is limited only in Saurashtra. International market area: This unit also exports its product of tobacco snuff in about 4 or 5 countries of the world including like as Newziland, Africa, London, etc.

2. On the basis of product

Product base:1.Industrial product 2.agricultural product

Here in M.S.S.W. unit has only the agriculture product and consumer product not industrial product. This unit is engaged in the production of agriculture of consumer product and this includes tobacco snuff, Balm, Mashala, Antiseptic cream. M.S.S.W. manufacturing its product according to preference of agricultural domestic and industries and seals it.

PRODUCT PLANNING

M.S.S.W unit is medium scale industry and tobacco product is a habitual product so product planning is not affect the scales volume. The unit planning for the product by meeting of the partners. This type of meeting is held only twice in a year. It is only for the personal record not require planning for boom or depression period. In product planning there are five decision give more attention to the unit. 1. Quality of the product. 2. Planning and area demand. 3. Rate factor. 4. Competitors product price. 5. satisfaction.

PRICING POLICY

One of the important and critical segment in marketing management is pricing of product. Pricing policies means to determine the product at how much cost it can be sold. The pricing of the company influence its sale to large extent.