upendrasinh project 60 pages

8/8/2019 Upendrasinh Project 60 Pages

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1.1 INTRODUCTION

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EKC is a public ltd. Company is established on 31-12-2005 in

Gandhidham. The company chairman and managing director is Mr. P.K.

Khurana.

EKC was the first company having in arrangement. Its there

manufacturing plan in India, Aurangabad, Tarapur and gandhidham.

EKC has capacity to produce cylinder from 1-280 litters water

capacity and working pressure form 150-400. it is number one industry in Asia in

manufacturing cylinder. Main branch of EKC in MUMBAI.

1.2 COMPANY PROFILE

NAMEEVEREST KANTO CYLINDER

LIMITED

ADDRESS SURVEY NO. 141/1/2 &142/1,

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NATIONAL HIGHWAY8-A(EAST)

VARSANA,

P.O. FOPALPURI,

TALUKA- ANJAR.DIST: GANDHIDHAM-370 240

PHONE NO. 02836-306800/305117

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FAX NO. 02836-299626

EMAIL I.D. [email protected]

ACCOUNTING YEAR 1ST APLIL TO 31ST MARCH

ESTABLISHED YEAR 31/12/2005

VICE PRESIDENT DHANJAY J JOSHI

REGISTERED OFFICE

204, RAHEJA CENTRE, FREE

PRESS JOURNAL MARG, 214,

NAREMAN POINT,

MUMBAI 400 021

HISTORY & DEVELOPMENT

EKC is one of the Indias most successful family enterprises, with a

wide ranging portfolio spanning property, manufacturing, media, cylinder,

hospitality, leisure and recreation.

Established as EVEREST KANTO CYLINDER the company is

recognized through well established chain of ICDs- the Thar Dry Port. Thar Dry

Port is one of its kinds in offering the ICD servicing. Pioneering to be 1st

privatized ICD, it plans to expand it service stream from single operational

location at Jodhpur to multiple strategic locations through global network.

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Immediate expansion of chain of ICDs should be Ahemdabad,

Jaipur by 2008, and Bilwara 1st quarter 2009. Other strategic location would be

on the plan.

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Extravagant strength of 200 owned fleets which calibrate to a

potential of 1000 fleet through transportation network enable HSPCL to deliver

transport solutions in time.

1.4 SIZE OF THE UNIT

The size of the any organisation can be determine on many base

the imported parameters for fixing the size of the unit have been quantum of

investment and no. of employee .

EKC company situated at version of gandhidham. It is located 100 Acers

on the base of investment Santana the scale of the organisation would be graded

as shown under :

Company Small scale:total investment 25lakh but dose not exceed 5 cr.

Medium scale company: total investment between 5-10 cr.

Large scale company: total investment more than 10 cr.

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The investment of EKC more than 300 cr. Therefore it is a large scale company.

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1.5 PRODUCT AND THEIR MANUFACTURING PROCESS1.5 PRODUCT AND THEIR MANUFACTURING PROCESS

The EVEREST KANTO CYLINDER LIMITED

company produces manly 4 types of cylinder.

(1) Cylinders for compressed industrial

gases

(2) Cylinders for CNG vehicles

(3) Seamless cylinders for fire-fighting

and beverage applications

(4) Medical cylinder

(1) Cylinders for compressed industrial gases:-

The gas industry relies heavily on cylinders to store and transport gases.

Because the cylinders are liked with gases under high pressure,. They can bevolatile. So they must be enough to withstand rough handling during

transportation to prevent accident.

EVEREST KANTO CYLINDER Limiteds high pressure gas cylinders for

oxygen, hydrogen, nitrogen, oxygen, helium, air etc are designed to withstand

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such rough handling. For one they are made of high quality seamless steel

tubes using state of the art CNG machines cylinders for domestic market

produced as per is-7285 certified by the BUREAU OF INDIAN STANDARD (ISI)

and approved by the controlled of explosives government of India

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The company provides cylinder water capacity that ranges between one

liter and 280 liters and also supplies the size we needed.

(2) Cylinders for CNG vehicles:-

EVEREST KANTO CYLINDER LIMITED provides a wide range of

CNG cylinder that are designed and manufactured to company with highest

national and international standard we have high quality seamless steel CNG

cylinder at most all kinds of vehicles like three wheelers, cars, buses and delivery

vehicles.

EVEREST KANTO CYLINDER LIMITED provides High quality

cylinders fitting strength usage life and to ensure safety and reliability under

extreme climate conditions they provides cylinders with or without valves and

with neck threads according to customers satisfaction full types of cylinders are

epoxy coated on the outside to offer protection against rough handling.

(3) Seamless cylinders for fire-fighting and beverage

Applications:-

EVEREST KANTO CYLINDER LIMITED high pressure gas cylinders

are ideal to store carbon dioxide CO2 Gas which is used to store Rae rated as a

propellant for fire extinguishes beverages and beer kegs and to inflate ruffed

rafts.

The EVEREST KANTO CYLINDER LIMITED range is wide and

includes small cylinders with water capacity of between one liter to 34 liters and

ones for system applications (46.7 liters to 280 liters). We provide light weightCO2 cylinder that CNG be used for hand held and portable wheel-type fire

extinguishers and for beverage industry.

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They not only apply cylinder with neck threading that meets us

requirement but also with other things like values and guard cups painted with

colors that meet national and other standers.

(4) Medical cylinders:-

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Gases like oxygen and nitrous oxide are extensively used in the health for

patients as per need for help breathing. For administrating anesthesia during

operations etc so cylinders not only need to be safe they have to be free it

containments as well.

EVEREST KANTO CYLINDER LIMITED medical gas cylinders comply

with stringent national and international standards and there for they have to

ensure the customers that they have smooth clean internal surfaces to prevent

contain in ants trapped in them. They can supply the cylinders with bull nose or

pin index values. The external surface of these cylinders is coated with good

quality enamel epoxy paint to meet Indian standard or to full fill the specific

customers requirements.

One more type of cylinder they have stated making is the jumbo

cylinders. This cylinder is very big in size and can store much amount of water

gas. These cylinders are used at the gas storage in CNG pump and in factories.

This types of cylinders are also used in big ship and in submarine. This cylinders

are very costly and heavy duty.

MANUFACTURING PROCESS OF THE CYLINDERMANUFACTURING PROCESS OF THE CYLINDER

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EVEREST KANTO CYLINDER LIMITED manufactures its cylinders from

superior quality alloy steel seamless tubes at its state of the art modern

production plants at Aurangabad and Tarapure.

The manufacturing process determines the utility of every cylinder and

therefore it is carried out with at most responsibility. The tube ends are heated

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the ideal temperature range in a production furnace for the computerized

numerical control (Cnc) hot spinning in conjunction with an optical pyrometer that

ensures precise temperature control to guarantee the finest grain structure and

protect grain flow maximum strength.

The heat treatment is carried out in a continue walking beam furnace

featuring accurate precision temperature control.

The cylinders are either normalized or hardened quenching in oil with

subsequent tempering according applications and requisite material properties.

Reference data or heat treatments are thoroughly documented by time

temperature plots.

The tolerance range stipulated in company standards is considerably

close to the strength variations permitted in national and international standards

and specifications.

Metallurgical properties are verified by means of examination and analysis

mechanical properties are verified by means of destructive testing. The neck

threading is carried out to close tolerances on modern high performance CNG

machines.All gauges and measuring equipments used under go regular calibration

checking. Cylinders are also subjected to non destructive ultrasonic examination

for flows.

TIME KEEPING SYSTEM

The time keeping system is very important for all types of

organizations. In EKC there is tight working schedule. The production unit

working continuously. In EKC there are general shifts and workers shifts. The

time schedule of them is following.

1. GE NERAL SHIFT TIME:-

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Office time 08:30am.To 05:30.Lunch time 12:30 pm. To 01:00pm.

2. WORKERS SHIFT TIME :-

First ship 06:30am.To 03:00pmLunch time 11:30am To 12:00pmSecond ship 03:00pm To 11:30pmLunch time 07:30pm To 08:00pm

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Third ship 11:30pm To 06:30amLunch time 03:00am To 03:30am

When the times of festivals like Navtatri, Diwali, and

Indipandanceday etc. the workers will work for over time. Sunday is holiday.

ORGANIZATION CHART:-

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CHAIRMAN

MANAGINGDIRECTOR

GENERAL

MANAGER

MANAGER

HR

MANAGER

FINANCIAL

MANAGER

MARKETING

MANAGER

PRODUCTION

MANAGER

ENGINEERING

MANAGER

PUBLIC

RELATION

OFFECER

ACCOUNTANT

ASSISTANT

TEAM

LEADER

SALES

EXECUTIVE

SUPERVISOR

WORKERS

TECHNICALSPECEALIST

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EMPLOYEE SERVICESEMPLOYEE SERVICES

The EVEREST KANTO CYLINDER LIMITED company provides best

services to their employees and workers. It is very necessary for the companies

to provide best services to their laborer because that they can get better out put

from them. If the laborers are satisfied than they will continue work at that

company for longer period of time. Some most services of the EVEREST KANTO

CYLINDER LIMITED is as under,

Annual Bonus Medical insurance They have developed their own hospital named tap hospital for the

laborer

They organizes cultural programs for their employees They also provide financial help as a when required but according to the

company rules.

Three times tea to their employees in one shift. They provides buses for their employees transportation without cost They have also developed Everest society for the managers and

supervisors

They provide housing facilities (100 quarters) to their workers for free ofcost and foods for a token of Rs. 25 only at the working place.

For safety issue they have provided year plugs, Gogals, Helmet, HandGloss , mask.

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INTRODUCTION

HUMAN RESOURSE MANAGEMENT is always active and living. It

is process of bringing people and organization work to other. It helps the

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organization by providing component and motivated employees. It achieves and

also organization objectives simultaneously. It establishment and maintain

coordinate relations between employees and employers or manger. Human

Resource planning is process of maintain balance between H.R. required in

organization. It creates relation between employees and employers.

Edwin Flipper Personal management is the planning, organizing,

directing, and controlling of the procurement, development, compensating,

integration, maintenance and separation of human resources of the and that

individual organization and social objective are accomplished.

According to Scott, It is that branches of management which is

responsible on a staff basis for concentration on those aspects of operation

which is primarily concerned with the relationships of management to employees

and with the development of the individual and the group.

It is impact said that all development comes from the human mind.

ORGAN IZATION OF PERSONNEL DEPARTMENT

Organization of personnel department is very necessary for all

business. It also plays an important part in human resource. All these activities

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undertaken by the personnel department, which are concerned with human

element as well as with material element in the organization are known function

of personnel management. The major function undertaken by EKC.

In the modern industrial world, almost all giant business enterprises

have a line staff organization the goals of an enterprise can be achieved in a

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systematic and effective way. This can be said to be the purest from of

organization.

In EKC organization structure of personnel department is clear in

communication from top to bottom.

1. RECRUITMENT, SELECTION AND INDUCTIONPROCESS:-

Recruitment:-

Recruitment forms the first stage in the process, which continueswith selection and ceases with the placement of the candidate. As for out body

blood is necessary but until heart purifies pure and impure blood one cannot

even breath properly similarly, until one have one proper person for their

organization even money and machine cannot work properly.

MANAGING

DIRECTOR

GENERAL

MANAGER

HR

MANAGER

PUBLIC RALATIONOFFICER

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Sources of Recruitment

There are two type of recruitment policy in EKC, which are as under:

I. Internal sources.

II. External sources.

In internal sources are as under:-

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InternalPresent employees.

Employee referrals.

Former employees.

Previous applicant

Employee exchanges

advertisement

Employment Agencies

Professional associations

Campus Recruitment

Deputation

Word-of-mouthRaiding

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a) Promotion: If the company has required the new employee thancompany gives the promotion to the old employees.

b) Transfer: The employee transferred one place to another.

In external sources are as under:-

a) Advertisement: - When in EKC the need of new employees than thegive advertisement in the news papers.

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b) Employment exchanges: - EKC also use of employment exchange.

Selection:-

Selection starts where recruitment ends. Or say, selection follows

recruitment. Having identified the potential candidates, the next logical step in

Human Resource process is selection of candidates.

According to stone, Selection is the process of differentiating

between applicants in order to identify those with a greater likelihood of success

in a job.

According to Yoder, selection is the process by which candidates

for employment are divided into class those who will be offered employment and

those who will not.

The selection process in EKC is under.

1) Prelim interview

2) Application blank3) Selection test

4) Selection interview

5) Reference check

6) Final selection

7) Placement

INDUCTION :-

Induction is the process to make the new workmen familiar with the

environment of the work area. He is also made aware about the rules and

regulation of the work area and resistibility of this job.

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In EKC ltd is done by the personal department or supervisor

normally this is provided within 1 or 3 months of the initial induction. This is with

and intention whether the employee is responsible well satisfied with him efforts

are make to remove the difficulty experience by the new employees by personal

talk, guidance and counselling.

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EKC arraigns some induction programmed as under:

1) Company history

2) Organization structure

3) Job situation

4) Employees own department

5) Personal/company policies

6) Rules and regulation

2. TRAINING & DEVELOPMENT

Training is the process of teaching the new and present employees

the basic skill they need to effectively perform their jobs.

Thus, training refers to the teaching and learning activities carried on for the

primary purpose of helping members of an organization.

There are many types of training but in EKC there is used on the

job training and knowledge based methods of the training. In salary so company

provided on the job training. The manager also arraigned some conference,

seminars, lecture, and programmed instruction.

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3. JOB DESCRIPTION

Job description is a list of specified job duty. Responsibility,

Reporting, Relationship, working condition and supervisor responsibility.

Job description is one product of job analysis.

In EKC there is gave information and guidance to the candidates

regarding his particular job for which he has been specified and than four year

work. The manager provides information about the both organizational

information. The manger give information about how to work, where to work etc.

In EKC the manager or supervisor give the information regarding

the job to the candidates.

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4. PROMOTION AND TRANSFER POLICY :-

Promotion:-

A promotion takes place when and employee move to a position

higher then the one formally occupied. His responsibilities, status pay also

increase or not. When as a result of promotion there is no increase in the pay it

called a promotion.

There are many bases on which employees are promoted. Such as

merit, qualification seniority, performance of the employees etc. many of the time

merit, performance and seniority of the employees are considered while taking adecision about his promotion.

After five year working in our workshop as a worker an employee

become supervisor and than after five year working as a supervisors he become

a manager. This is a very good policy by EKC for promotion.

Naturally in the sense that, the boss feels that employees are liable

for the promotion, and the give promotion to such an employee.

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TRANSFER:-

A transfer is a horizontal or lateral movement of an employee from

the job, selection department shift, or position to another usually without involving

any change in duties, responsibility, skill needed or compensation.

EKC industries ltd in GANDHIDHAM jobs is not transferable. Only

internal transfer is that many one department to another department within the

organization. Transfer is not applicable from one branch to another branch.

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5. PERFORMANCE APPRAISAL SYSTEM:-

In simple terms, performance appraisal may be understood as the

assessment of an individuals performance in a systematic way, the performance

being measured against such factors as hob knowledge, quality, cooperation,

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judgment, versatility, health, and the like. Assessment should not be confined to

past performance alone. Potentials of the employee for future performance also

are assessed.

There are two types of performance appraisal methods. (1)

Traditional methods. (2) Modern methods.

In EKC the use traditional methods like (1) Man to man comparison

method and (2) Graphic rating scale method.

In EKC the use of man to man comparison method for the objective

of understood employee individual performance and the graphic rating scale to

know about employee character, contribution responsibility and creativity.

6. STUDY OF PROVIDENT FUND SCHEME:-

The employees provident fund, Provident fund, pension and

insurance schemes framed under the act are administrated by a tripartite central

board of trusties. This act applies to every estate which is a factory engaged the

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act in which the government modifies in the official gazette and in which more

persons are mote employed

Benefits of provident fund scheme:-

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It acts as made schemes for three types of benefits, like provident

fund, pension and deposit linked insurance. Under provident fund benefits an

employee can avail himself of non refundable withdraws or take advance from

his provident fund account for various purposes. Because it is government act it

apply to the EKC industries also. It means that EKC is also contributing at 8.33%

every month of the pay to the employees provident fund.

The main advantage is that, the employees can take a loan from

his provident fund account.

7. PERSONAL RECORD OF THE EMPLOYEES:-

Most of the companies are records bio-data of every employee.

This bio-data are as under. Companies keep bio-data are records weekly and

yearly.

Full name

Address

Age

Birth data

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Blood group

Married / unmarried

Working hours

Training

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Reason for keeping personal records

For performance appraisal system

For increment n wages and salary

For knowing efficiency of employees

For promotion and transfer

OTHER INFORMATION

EKC industries give following services to the employees.

1) UNIFORM:-

It gives uniform only to the permanent employees. Uniform

generally includes the clothes, shoes, belt etc. The company

provides two pairs of uniform to the workers and supervisor.

2) LOAN:-

EKC gives facilities of loan. EKC gives loan for the employees

provident fund and companys own society.

3) BONUS:-

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EKC give a bonus workers, supervisor and companys all of the

members.

4) GIFTS:-

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EKC gives sweets to all the employees on some festivals such as

Diwali, Dashera, Holi etc. and also give a birthday gifts of his

employees birthday.

8. Grievance handling procedure

Grievance is any dissatisfaction or feeling of injustice in connection

with ones employment situation that is brought to the attention of the

management. The cause of the dissatisfaction may be due to working conditions

or personal maladjustment or management policy regarding wages, bonus etc.

Present enactment like industrial Employment (standing order) Act 1946,Factories act 1945 and industrial Disputes act 1947 only indirectly deal with the

Redresser of individuals grievances.

Following are the steps for the Redresser of individual grievances:

An aggrieved employee shall present his grievance verbally to the officer

designated b the management for the same. The response shall be given by the

officer within the next 48 hours of the presentation of the complaint.

If the worker is not dissatisfied with the decision of the officer. He along with the

department head will present his grievance to the head of the department.

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9. W AGE AND SALARY ADMINISTRATION

Wage and salary administration should be controlled by some

proper theories. The structure of wage and salary refers to implementation of

sound policies and practices of employee compensation.

Remuneration of employees largely consists of base remuneration,

perquisites and performance incentives. The components of the total

remuneration vary for different cadres and are governed by industry pattern,

qualifications and experience of the employees to excel in their performance,

recognize their contribution, and retain talent in the organization and reward

merit.

In EKC the board of director decided wage and salary of the

employees.

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10. T RADE UNION

Trade union is a continuous association of wage earners for the

purpose of maintaining and improving the conditions of their working lives.

A continuous and whole entry association of the salary or wage

earners and egged and whatever industries or trade, formed for safe grading the

interest of its member, maintaining and improving the conditions of their

vocational interest and securing better relations between them and their

employer through collective bargaining.

Thus a trade union is a device which unable groups pa class in

industry or trade to bargaining with any other class all group on equal bases such

a union is.

1. INTRODUCTION

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There are the many kinds of management like financial

management, human resource management, marketing management. Todays

successful companies at all levels have one thing is common they are strongly

customer focused and heavily committed to marketing.

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Today, marketing mist be understood not in the old sense of

making a sale telling and selling but in the new sense of satisfying customers

needs. It is the very heart of modern marketing understands, creating,

communicating and delivering customer value and satisfaction.

DEFINITION:-

Marketing is the performance of business activities that directs the

flow as goods and services from the produces to the customers.

In the simple word, we can say that marketing means delivering

customers satisfaction at the profit. As far as EKC industries has also a separate

marketing department. Marketing department plays a vital roll because the

market of EKC industries is spread not only in India but also in foreign countries.

2. ORGANIZATION OF MARKETING DEPARTMENT

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MANAGING DIRECTOR

MARKETING MANAGER

MARKETING OFFICER

SALES DEPARTMENT

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As the above chart are starting the authorities flows from managing

director to marketing manager. There are no any sales men in this company.

There are two departments under marketing manager. First one is marketing

officer and second one is sales department.

3. PRODUCT PLANNING

First of all EKC is built product planning steps. The product

planning steps are as under.

Market survey

Innovation

Market research

Study of competitors product

Market testing

First of all they are market survey of the product. They carefully

segment the marker and choose his targets of consumer groups.

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And then after they are innovation, they are the market research

process and collect the market data. They study their competitors and then

company checks the market testing.

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MARKET SEGMENTATION

Market segment means divide the market into different customer

class. Has also divide their marker as per that need and preferences and

requirement of customers. EKC is not producing only one product but it produces

different internal parts of varies machinery. As it is not produce only one product

continuously. It has not any particular segment for its specific product.

In EKC consumer place an order as per requirement and EKC

produces the similar product demanded by the consumer. So, we can say thatEKC is producing that product which is demanded by their customer.

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4. PRICING POLICY

Pricing means the value of product attribute expressed in monetary

team. Which is a consumer pay or is expressed to pay in exchange and

anticipation of the expected offered utility. Internal and external factors both are

affected to pricing decision.

Pricing covers the profit of the organization. So, if affects also and

profit is the main aim of any organization. So, it is very essential production

department lakes decision.

EKC industries takes the decision of price based on many factors

such as expected profit, administrative expenses, transportation charges.

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5. CHANNEL OF DISTRIBUTION

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Distribution is very essential point in view of company because it is

the process reach the product to the customer. At all the activities in the physical

flow of the product or transfer of the producer and the consumers.

A distribution channel is a set of interdependent organization

involved in the process of making a product or services available for use or

consumption by the consumer or business user.

Every organization has different distribution channels. EKC has

only one distribution channels.

Direct marketing channel

MANUFACTURER ------------------- CUSTOMER

There are no any sales men in HPCSL company direct talk to

customer.

A channel of distribution refers it to a process of distribution goodsand services from production centre to consumers. It is a one seat of pipeline

through which the producers put their products through it and so it reaches to the

consumers wants right:

The channel of distribution has many levels of distribution viz.

1. Zero level distribution

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Producer to consumer

2. One level distribution

Producer Retailer Consumer

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3. Two level distribution

Producer Wholesaler Retailer Consumer

Producer- Agent - Wholesaler - Retailer - Consumer

6. ADVERTISING

Advertisings are the most important promotion tools. No firm can go

long without using the advertising tools. Advertising is a very important step in

every firm and crucial decision for management. Advertising strategy consists of

two major elements are:

A. Advertising message

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B. Selection advertising media

Advertising means any paid form of non personal presentation and

promotion of goods or services by the company on its own or by giving contact to

an advertising agency.

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They do not have any special advertising department. EKC is

advertisement in industrial magazine, industrial fair, and international fair and

international news paper but not advertising in local news paper and television.

7. MARKETING RESEARCH

It includes information about your product and the competitors

product also, because you want to make to your product better by comparing it

with competitors product.

The systematic design, collection, analysis and reporting data

relevant to a specific marketing situation facing an organization.

As the need of customer changes and selling. Sellers use more

complex marketing approaches and face more complex marketing approaches

and face more competition. They used information on the effectiveness of their

marketing 100%. Todays mote rapidly changing environment managers had

more up to data information to make timely decision.

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The company can do marketing research in it own marketing

research department or in our side the marketing research.

In EKC industries they use the following marketing research

process.

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Defining the problem and research objective

Implementing research plan

Collecting the data

Analyzing the data

Presenting the findings to the marketing management

Developing the research plan for collecting informati

1 INTRODUCTION

Finance is regarded as the life blood f business enterprise. It

has rightly said that business needs money to pay more money. Hence effective

management of every business enterprise is closely link with efficient

management of its finance.

Definitions:-

According to J.C. Van Horne, financial management is

concerned with the acquisition, financing management, of assets with some over

all goals in mind.

According to Weston and Brigham, Financial Management

is an area of financial decision making, harmonizing individual motives and

enterprise goals.

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ORGANIZATION OF PERSONNELDEPARTMENT

Finance department is also the most important department,

which has all the responsible about finance. Financial department takes the

decision regarding sources of fund, application of fund, cash flow, borrowing

policy etc.

Organization chart of finance EKC is given below.

Managing

Director

GeneralManager

Financial

Manager

Accountant

Assistant

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1) FINANCIAL PLANNING

In every organization has financial planning is

required. Finance planning means:-

Estimation of the amount of capital to be raised.

Determining the form & proportionate amount of securities.

Laying down the policies as to the administration of the financial plan.

Financial planning means deciding in advance the

financial activities to be carried out by the firm.

Financial planning is very necessary for smooth

running of the business financial planning covers functions such as forecasting of

cash receipts.

In EKC the finance manager is making financial

planning. Every decision of finance is to be taken by finance manager of EKC.

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2) CAPITALIZATION

Capitalization means amount of capital employed inbusiness. It studies of the company and indicated whether it is proper or not

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company can estimate the future financial plan by studying the capitalization.

Generally there are 3 types of capitalization.

1) OVER CAPITALIZATION:-

A company is said to be over capitalized, when its earnings

are less as compared to its capital investments. This means that the earning of

the unit is less as compared to the earning of the some other unit in the same

industry.

2) UNDER CAPITALIZATION:-

A company is said to be under capitalized, when its earnings

are high as compared to its capital investments. Such case of

undercapitalization is very rare.

3) OPTIMUM CAPITALIZATION:-

A company is said to be optimum capitalized, when itsearnings are appropriate in accord as compared to its capital invested.

3) CAPITAL STRUCTURE

Capital structure refers to proportional share of different

security and other funds in the capitalization. It decides the proportion of fund to

be raised by issued of ownership capital and by borrowing.

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Capital structure can be different from the firm to firm and

management to management and country to country. It includes the long term

capital like equity share. Preference share, bonus share, debentures, reserve

and surplus etc.

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In EKC capital structure is well designed. The capital

structure EKC is composed of equity share and capital invested by the owners.

Through there is equity share capital in the capital structure of the firm.

4) RATIO ANALYSIS

There are three branches of accounting:

1) Financial Accounting.

2) Cost Accounting.

3) Management Accounting.

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In Management Accounting Manager has to prepare various

statements. Manager has to do some analysis & interpretation of various data.

Through this analysis manager has to evaluate past information & predict future

position. So, this purpose he has to do wome analysis of various financial

situations.

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Then one question arise in our mind how we can do such

analysis. There are five techniques to do some analysis.

1) Ratio analysis

2) Fund flow statements

3) Cash flow statements

4) Common size statements

5) Comparative statements.

7. MAMAGEMENT OF FIXED ASSETS

There are some fixed assets in the business. Fixes assets

are those assets that are permanent in nature and those are not easily

convertible in to cash. There should be a systematic utilization of these fixed

assets.

It depends upon the firm how fixed assets are managed in

an efficient way. These assets include land, building, plant and machinery, etc.

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8. MANAGEMENT OF WORKING CAPITAL

Working capital management is concerned with the

problems that arise in attempting to manage the current assets. In other words,

capital management involves deciding upon the amount and composition of

current assets and how to finance these assets e.g. cash, receivable and

inventories as well as currant liabilities, The term currant assets refers to those

assets which in the ordinary course of business can be or will be turned into cash

within one year without under going a diminution in value.

The working capital manger at EKC is according to the

standard. The company has enough currant assets to pay of its currant liabilities.

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9. LEVERAGE ANALYSIS

Financial leverage is defined as the ability of a firm to use fixed financial

changes in earring before income tax on the earning per share.

The company to magnify the equity earning uses the financial leverage.

Debt. Generally have fixed of interest. Company has to pay specified rate of

interest on such capital. If company rate of return on investment is more than the

rate of interest on debt than company can trade on equity or can employ fixed

charge debt. Usually company earn more than such fixed cost on debt capital soafter paying interest remaining surplus is distribution among share holder subject

to the condition that earning or rate is higher than the rate of interest on sub

debts.

EKC pvt.Ltd has employed debentures and long term, its capital structure

incurring fixed cost or rate of interest. If company earning are higher than it is

called favorable leverage. If earning are lower than then cost it is called

unfavorable leverages.

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BIBLIOGRAPHY

Personnel Management:

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Book: personnel management

Author: C.B.MAMORIA

S.V.GANKAR

Publication: Himalaya Publication House

Edition: Twenty-fifth edition

Marketing management:

Book: Marketing management

Author: PHILIP KOTLER

KEVIN LANE KELLER

ABRAHAM KOSHY

Publication: Dorling Kindersley (India) Pvt. Ltd.

Edition: Eleventh edition

Financial management:

Book: Financial management

Author: Prof. J.M. SHAH

Dr. P.K.PRIYAM

Dr. HITESH SHUKLA

Publication: Mahajan

upendrasinh project 60 pages

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