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ORGANIZATIONA STUDY ON AL MANHAL ENTERPRISES

1

DECLARATION

I do hereby declare that the “organization study report of AL MANHAL

ENTERPRISES” is a record work carried out by myself.

I also declare that the report has not been submitted by me or any

other person for the award of any degree, diploma or other similar title of

any university earlier. I understood that detection of any such copying is

liable to be punished any way the college deems fit.

SINO GEORGE

Place : Kasaragod

Date:

2

ACKNOWLEDGEMENT

First lf all, I would like to thank the Almighty, God for the external and

invisible help extended to me for the successful completion of the project. I exprress

my extreme gratitude to all who have helped in one way or other to complete the workd

successfully.

The project report entitled “ORGANIZATION STUDY ON AL MAN HAL

ENTERPRICES” has been done by with the help of my project guide and my lecture

Miss. Swetha K. Gowda In fact I am lucky to have such a faculty as my project guide

for his valuable and practicable suggestions and guidance through out every stages of

my work; I wish to express my sincere gratitude to the founter Mr. Bahadoor

Mohammed Kunhi and the M.D. Aysha Hajjumma. I express my sincere thanks to the

manager of the organization Mr. Ashif for providing me an opportunity to do my

project work in this extremed organization.

Finally I would liek to express my hearty thanks to al my teachers, my

parents and frieends and collegues for encouraging me and for their timely help.

Place:

Date:

3

CONTENTS

Page No.

INTRODUCTION..........................................6

INDUSTRY PROFILE..................................13

COMPANY RPOFILE ..................................16

PURCHASE DEPARTMENT........................32

PRODUCTION DEPARTMENT..................35

FINANCE DEPARTMENT .........................40

HUMAN RESOURCE DEPARTMENT...... 49

QUALITY CONTROL DEPARTMENT 55

MARKETING DEPARTMENT................. 59

SWOT ANALYSIS.......................................72

FINDINGS & SUGGESTIONS....................75

CONCLUSION........................................... 82

BIBLOGRAPHY.........................................83

4

INTRODUCTION

5

CHAPTER - 1

INTRODUCTION

INTRODUCTION

In recent years soft drink products have become more popular among different

cross section of population due to increased demand for convenience productg. Among

the soft drink products, particularly cool drinks are the cheapest, cultures, countries

and state people all over the world using colorings. Even though the industry is on

profit, in recent days, the industry is facing many challenges such as non availability of

resources, strong public protest and legal bagging due to environment problem and

health problems created by production of soft drinks. The industrial members have to

overcome this problems, for their successful and survival.

The first marketed soft drinks (non-carbonated0 appeared in the 17th century,

they were made out of water, lemonjuice, sweeten with honey. In 1676, the compagnie

de limonadiers of paris was granted a monopoly for the sale of lemonade soft drinks.

The business world is on consumer era, no company can go ahead, without considering

consumer and without solving their problems, becuse they are the major source of

their income and more over modern business world is highly competitive. Consumer

enjoys prominent role in modern business world is highly competitive. Consumer

enjoys prominent role in modern business world. Consumer is a person who consumes

goods, buys goods for his self consumption. The whole activities which are done by

manufacturing firm or service firm are only for consumer. Every firm gives much

emphasis on consumer servings. The success or failure of a firm depends on its

consumenrs.So it is important for a firm maintaining consumer is regarded as the king

of any business.

6

The business is controlled by the controlled by the consumer and their hebavior has

changed from the past, there is a difference in what they were and what they are.

Today’s customers are becoming harder to pelase. So in order to please the customer

the marketer must know the likings and disliking of the customers. Customer

satisfaction is the ultimate goal of the business concern. A marketer must know the

time and the quality of goods or services, a customer may purchase, so the marketer

may store the goods or provide services according to the liking of the customer. Thus

when the performance of amrketer exceeds the expectations of customers is highly

satisfied and delighted.

At present “study of satisfaction and perception towards Hanna soft drinks” got

much importance in marketing. Because in order to identify the area that need

improvement, tocreate brand perception among consumer and maintain customers as a

satisfied one by serving them in are best possible manner, that is consumer retention.

SIGNIFICANCE OF THE STUDY

The present study is basically meant to assess the marketing performance of HANNA

soft drinks, the study is fundamentally an academically oriented one, however the

researcher has attempt to make it useful for the firm as well as the customers. The

study is relevant to the organization in the sense that can prove the quality of the

product, if they are lagging behind and they by retain valuable customers and business

7

SCOPE OF THE STUDY

Company can identify the area that needs improvement

Company can generate customer perception towards its products with respect

what the health problem created to public

Company can strengthen their customer relationship by gaining a better

understanding of customer need and change the performance in relation to those

needs.

Company can increase customer loyalty by showing the customer that the

company is care about meeting their needs

Company can take suitable decision based on the findings

Consumers can express their opinion about product and suggestions to

improve performance of HANNA

OBJECTIVES OF THE STUDY

To study and measure the customer satisfaction towards products of

HANNA in local market

To measure market study of HANNA soft drinks.

To Identify the area that needs improvement

To Make clear awareness about soft drink industry.

To know consumers performance towards different attributes of HANNA

To Measure performance of HANNA in its ongoing relationship with

customers

To know consumers preference toward different attributes of HANNA

8

METHODOLOGY

This shows now the data was collected from various sources to get more

information relation to the study. Information required for the study was obtained both

by gathering of primary data and relevant socondary data.

PRIMARY DATA

Primary data means data which are collected for first time. Here the primary

data was fully collected through a pre-designed questionnaire and observation method.

The structured questionaire was given to individual consumers to obtain the desired

data.

SECONDARY DATA

Secondary data which are already collected for other purposes. Here secondary

data was collected from business journal and other magazines which was great help to

understand the market situation. Some other sources of secondary data collection are

internet searching, industry profile and company profile.

STATISTICAL TOOLS

The collected data was codes and tabulated in order to organize them for interpretation

the data was analyzed of using percentage method. The satisstical tools used in graphs

and diagrams are pie diagrams, bar diagrams and multiple bar diagram

9

SURVAY DESIGN

SAMPLE AREA

The population elected for the study is people from Kasaragod District.

SAMPLE SIZE

Sample size means number of persons to be surveyed. Here the sample size

consists of 50 respondents of Kasaragod.

SAMPLING METHOD

The method used in selecting sample is random method.

SURVAY INSTRUMENT

The questionnaire is used as survey instrument

PRE-TESTING

In order to understand the effective of the questionnaire designed, a pretest was

conducted with five respondents, based on the pre-test questionnaire was redrafted.

10

LIMITATIONS OF THE STUDY

The study is based on primary data where depended on the information given

by the respondents then it can be based .

The data collection was time consuming.

The required information was collected through questionnaire method any

Limitations relevant to this method are applicable.

Some of the respondents were not express their opinion.

Since sample size was restricted to 50, result may have its own limitations in

Generating data,

The study was conducted in Kasaragod city only

11

INDUSTRY PROFILE

12

INDUSTRY PROFILE

THE SOFT DRINK INDUSTRY

The soft-drink industry comprises companies that manufacutre nonalcoholic

beverages and carbonated mineral waters or concentrates and syrups for the

manufacture of carbonated beverages. Naturally occuring bubbling or sparkling

mineral waters have been popular for thousands of years:the ancient Greeks believed

that such waters had medicinal properties and bathed in them regularly; the Romans

established resorts around mineral springs throughout Europe. In the 1500s the village

of Spa in Belgium became famous for its waters, which by the early 1600s were sold,

in bottles, as far away as London The industry is regulated by both federal and

provincial agencies, 3 of the most important being CONSUMER AND CORPORATE

AFFAIRS (responsible for the Consumer Packaging and Labelling Act), HEALTH

CANADA (which administers the Food and Drugs Act) and Environment Canada

(which focuses on environmental matters). The industry is represented by the

Canadian Soft Drink Association in Toronto and by several provincial associations.

The introduction of diet-carbonated beverages has changed the industry’s profile.

Several years ago, in response to increasing consumer diet consciousness, the industry

introducted the first successful sugar-free diet drinksusing the artificial sweetener

cyclamate. But questions were raised about the safety of this additive and, based on

existing scientific data; Health Canada

13

banned its use in Canadian commercial FOODS AND BEVERAGES. This

decision, estimates to have cost the industry more than $15 million, was a setback

todiet-drink development. The industry turned to saccharin, but this too was

eventually banned. Now, a new sugar-free additive, asparate aspartame, has

been approved for use in diet soft drinks, and the cyclamate/saccharin situation is

not expected torecur because aspartame consists of amino acides, which occur

naturally. Aspartame-sweetened diet drinks have had a dramatic effect on the

Canadian carbonated-beverage industry. Just before the Saccharin ban in 1977,

diet drinks accounted for abotu 10% of the soft-drinkmarket; following the ban

the diet share dropped to about 2%, consisting of beverages partially sweetened

with small amounts of sugar. In 1982, the first full year that aspartame was used

in Canada, diet drinks increased by 15.2% of total soft-drink sales, while the total

soft-drink industry grew 8%. In 1987 total soft-drink sales increased 5.3% 1986,

while diet soft-drink sales increased by 10.7%. This single development has

encouraged strong growth in the industry.

The market preference is highly regional based. While cola drinks have main

markets in metro cities and northern states of UP, Punjab, Haryana etc. Orange

flovored drinks are popular in southern states. Sodas too are sold largely in

southern states besides sale through bars. Western markets have preference

towares mango-flavored drinks. Diet coke presently constitutes just 0.7% of the

total carbonated beverage market.

The government has adopted liberalized policies for the soft drink trade to give the

industry a boast and promote the Indian brands internationally. Although the

import and manufacture of international brands like Pepsi and Coke is enhanced in

India the local brands are being stabilized by advertisements, good quality and

low coast.

14

The soft drinks market till early 1990s was in hands of domestic players like

campa, thumps up, Limca etc but with opening up of economy and coming of

MNC players Pepsi and Coke the market has come totally under their control

15

COMPANY PROFILE

16

ABOUT THE COMPANY

INTRODUCTION

AL MANHAL ENTERPRICES PVT.LTD is one of the faqmous growing

soft drink company in Kerala. ‘HANNA’ is their brand name and trade mark. The

company mainly produces soft drinks, aerated water and pet soda. ‘HANNA’ is a

popular name in the soft drink market of Kerala and middle East.

The company name AL MANHAL is an Arabic word, which means “Wide

like ocean”. The brand name  HANNA also an Arabic word, which means ‘divine

food”. The company was started on 01-10-2001 as a partnership firm with two

partners, and then it converted into sole trading concern. The building was

constructed on 1998 December first week. The company mainly manufactures

three products-soft drinks, aerated water and drinking water. The company formed

uder SSi Act 1951 and registered in FPO (food production organization,

Chennai). The company is located in the rural area of Kasaragod district at

Kodom Beloor Panchayath, Parappally, Kanhangad.

Mr. Bahadoor Mohammed Kunhi is the promoter of the company Firm is started

with an initial investment of Rs. 1crore. The company was getting industrial

subsidy of Rs. 6 lacks from Government. The source of capital is, 60 lacks is

contribution from the partners at (60:40) ratio. Rest of the amount generated as a

logn from KFC and Puchab National Bank.

ALMAN HAL ENTERPRICES is one of the leading marketers of soft drinks in

Kasaragode,

17

Kannur, Wayanad, Calicut and Malappuram districts.  HANNA soft drink

is an important source of income and their social concern is to provide

employment opportunities for the people who are unemployed in rural

areas.

Since it is a fast growing business firm, it has expansion programmed like

increasing plant capacity and product diversification.

Objectives of the firm

o Profit maximization through customer satisfaction

o Reduced customer complaints

o Utilization of modern machinery

o Giving employment opportunity

Mission of the firm

o Providing healthy drink to society

o Always care on customer health

o Providing quality products at afforedable price in on time

o Providing exployment opportunities to locla people

o Work for social development

Vision of the company

o Build fully automated firm

o Market expansion program all over in south India

o New product development

o Dominate the soft drink industry

18

COMPANY PROFILE

Name of the company : AL MAN HAL ENTERPRICES

Date pf commencement : 01-Oct-2001

Brand name & Trade mark : HANNA

Registered in : F P O (Food Product Organization)

: SSI (Small Scale Industries)

Promoter : Bahadoor Mohammed Kunhi

M.D : Aysha Hajjumma.M.

Location : Kallanthol-Parappally

Kodom-Beloor Punchayath

Kasaragod (Dist), Kerala - 571672

Head Office : Bangalore

Nature of Business : Manufacture of soft drinks, Aerated Water&

Per Soda

Insurance : United India Insurance Company

19

ORGANIZATION CHART

MANAGING DIRECTOR

FINANCE MANAGER PRODUCTION MANAGER MARKETING

MANAGER

ACCOUNTANT SUPERVISOR DISTRIBUTON

AGENT

WORKERS

20

21

RAW MATERIAL DETAILS

SOFTDRINKS

ESSANCE

LEMON 16 TYPES OF ESSANCE MIX

ORANGE 7 TYPES OF ESSANCE MIX

COLA 4 TYPES OF ESSANCE MIX

2. CITRIC ACID

It is used in lemon and orange

3. REFINED SUGAR

4. CARBON DIOXIDE

5. HI FLOW POWDER

6. CARBON

7. FILTER PAPER

8. LABEL

9. CASE BOX/LAMINATION PAPER (LDP SHRINK PAPER)

22

RAW MATERIAL PURCHASE DETAIL

ESSANCE

It is purchasing from das enterprises Mumbai, They are importing the essence

from dam am-Saudi Arabia

Citric acid, Hiflow powder and Carbon

These are purchasing from mchveer chemicals Bangalore and refined sugar is

purchasing from tender agents-Mangalore. The carbon dioxide is supplied by

Keerthy Ace rated company from Goa. The filter paper and the cork is

purchasing from Mumbai and Hydrebad. The label is printing from swami-

offset printers sivakasi and the lamination paper is purchasing from Madaras.

Raw materials used in the products of the

1. Water

2. Carbon dioxide

3. Cork

4. Label

5. Cases/ldp-paper

Aerated Water

1. Water

2. Perform

3. Cork

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4. Label

5. Cases/Paper

Bottle making process

1. Perform rotate machine

It is machine wih Six-Heaters help to heat perform. These heaters are arranged

in a systematic manner in the machine.

2. Blowing machine

It is a semi automated machine adjusting as per the perform types.

Process in Blowing machine

Put heated form into mould in blowing machine. Then heats perform at 250

degree celsius. And passing air into the heated perform for shaping the perform into the

bottle.

3. Cooling tower

This is used for the purpose of cooling the machine

4. Compressor

It is used for passing the air into the perform for making bottle.

24

MATERIALS IN BOTTLE

1. Perform

Types Bottles

54gm 21 ltr & 1.5 ltr

48gm 1.5 ltr

28-26-24 gms 500ml

24gm Two grads,ie,Drinking water &

Aerated Water

2. CORK

MATERIAL PURCHASE SYSTEM

Company is following a systematic material purchasing method.

Material stock is recording in stock register.

Ordering level

Ordering of material is on the base eof production. A minimum stock is always

keeping for meeting the production.

TERM OF PURCHASE

Payment system

Company is using DD and cheque for clearing suppliers account.

25

Suppliers Credit System

Suppliers are giving maximum one month credit period.

PURCHASE PROCESS

Most of the raw materials are directly purchasing from the manufacture.

Some of the items are purchasing from Agengs

COST OF MATERIAL

Perform

Types Price

2 ltr & 1.5 ltr Rs. 5

500ml Rs. 3

300ml Rs. 2.60

CORK

Types Price

Soft drinks & aerated water 65 ps/piece

Drinking water 35 ps/piece

Label

Types Price

2 ltr 35 ps

500ml 25 ps

35ml 15 ps

Product is producing as batches. Every batch has a batch number

including manufacturing date. It is used for product identification

26

MACHINE DETAILS:

Product making machinery

Machines are purchased from Bangalore, Coimbatore and Bombay. So most of

the machines are purchased from Smith Industries Bangalore.

Bottle Making Machine

Bottle making process is started at 2006. Before that company was buying the

bottle perform from Hyderabad & assembled from Palakkad. Machine is purchased

from Gujarat.

Laminated Machine

Laminated Machine is using for packing the product. Prchased from Saravana

Enterprises Cochin.

PRODUCTION CAPACITY:

Company is making the products as batches. One batch contains 2000 bottles.

The maximum production capacity in a day is four batches. Normally the company is

producing two batches. So it is varies based on the demand of the product.

Water requirements

Company is using bore well water for production. Maximum 7000 liter’s

water is required for production in a day.

Source of water

In the beginning stage company was using the well wter up to the

year 2002 after the company is using bore well water.

27

MACHINE DETAILS:

Product making machinery

Machines are purchased from Bangalore, Coimbatore and Bombay. So most of

the machines are purchased from Smith Industries Bangalore.

Bottle Making Machine

Bottle making process is started at 2006. Before that company was buying the

bottle perform from Hyderabad & assembled from Palakkad. Machine is purchased

from Gujarat.

Laminated Machine

Laminated Machine is using for packing the product. Prchased from Saravana

Enterprises Cochin.

PRODUCTION CAPACITY:

Company is making the products as batches. One batch contains 2000 bottles.

The maximum production capacity in a day is four batches. Normally the company is

producing two batches. So it is varies based on the demand of the product.

Water requirements

Company is using bore well water for production. Maximum 7000 liter’s

water is required for production in a day.

Source of water

In the beginning stage company was using the well wter up to the

28

year 2002 after the company is using bore well water.

Powering requirements

Company is using power from the separate transformer, which provided by the

Electricity Board as per minimum guarantee system. Company have a generator, it is

using in power break time. Production process can continue with thehelp of this

generator except bottle macking machine.

ESSENCE MIX STORAGE

The maximum storage period of the essence mix is 48 hrs before production.

And the product life is for 6 months.

MAINTENANCE SYSTEM

Maintenance is the set of activities which help keep plant, machinery and other

facilities in good condition. Company is following Break-down maintenance system.

So the company always keeps their machines in good conditions. Employees are

trained for maintenance work. They can do the operations in smooth manner

PRODUCTION COAST

SOFT DRINKS (LEMON, ORANE, COLA)

Type Cost

2 ltr Rs. 25

1.5 ltr 24

500ml 12

300ml 7

29

It includes agent’s commission except tax. The Company is paying the tax at

20% as per VAT.

PET SODA

Type Cost

1.5ltr Rs. 16

500ml Rs. 6.50

VAT rate at 20% is included in cost

AERATED WATER

Type Cost

1 Ltr Rs. 6

Including VAT

QUALITY ENSURING TECHNIQUE

Quality refers to the sum of the attributes or properties that described a product.

It is high bolding in features of the modern product market. Modern market is

highly competitive, the existence of product is difficult especially in the food

industry. Customer’s have a great awareness of their health, “who can make the

product difficulty with high quality they can survive the market”, this policy

following the company. So the company always cares about the quality of a

product. I every stage of production process it is doing very systematically, and

also great care about the quality of raw materials using for production.

Different quality ensuring techniques are using in different stages of

production. Follwing are techniques;

1. Bricks meter/Refractor meter

30

2. TQM3. HP4. Calibration meter5. Inspection6. Sample keeping

1. Brisk meter/Refractor meter

It using for testing the sugar leverl of the product. IT helps to keep the sugar in a accurate level.

Normal sugar level of the products

Product LevelsCola 11Lemon 12Orange 11

If the sugar level is noticing higher/owner has the normal point, it is re leveling into the accurate level from volumetric machine.

2.TQM (Total Quality Management)

total Quality Management is implementing in the company forensuring the

quality of the product. Employees are participating in quality measurement.

Quality analyzing is doing in every stages of production system. It is also

implementing in raw material purchasing system. Every employee has their on

role in TQM.

31

3. PH- Meter

It used for checking the purity of water. It is the meter used for checking the acidity base in the water. The normal acidity in the water is ‘zero’ level, that indicates the purity of the water. If the water acidity base indicate higher than the ‘zero’ level, its not to be with the purified water. So filtered bleaching powder is used for purifying water.

3. Calibration meter

It is another meter for using to check the purity of the water.

4. InspectionPeriodic inspection is conducting by the ‘food inspector’ from punchayath with out prior information and inspection is also coducting under FPO (food product organization) Chennai. For ensuring the quality of the product.

5. Sample keepingCompany always keeps sample product from every batch of six month. The purpose of this sample keeping is to ensure the product will not have any damage wit in six months, because the products life is six month.

WASTE DISPOSAL SYSTEMThe company is having a provision for the disposal of waste. For the disposal of waste, facilities are available near to the unit. There is small tang for dumping of solid waste such as bottles etc. and there is a separate tank for paper waste. The liquid waste is going out side through the pipe line.

32

PURCHASE DEPARTMENT

Company is following a systematic material purchasing method. Material stock

is unregistered a minimum stock is always kept for meeting the production needs.

Company using DD or for clearing suppliers A/c. suppliers one giving month

credit period. Most of the raw materials are directly purchasing from the

manufacture and some of the items are purchasing from agents.

Suppliers of Raw Materials

Citric Acid Hiflow and carbon:- these are purchasing from Mahaveer

chemicals Banglore

Essence:- It is purchasing from Das enterprises Bombay. They are

importing the essence from (Daman) South Arabia.

Refined sugar:- Sugar is purchasing from tender/agents-Mangalore

Filter paper:- It is purchasing from Bombay

Cork and Preform:- Purchasing from Hyderabad & Bombay

Label:- Label is printing from swami off set Sivakasi

Co2:-It is purchasing from Keerthi Enterprises Goa

Laminated paper:- It is Purchasing from Madras

33

Purchase Procedure1. Issue of order:- The purchase order is issued to the recommended vender. This purchase GM/MD prepares purchase order.

2. Receipt of invoice:-

The purchase department receives the invoice copy of the party. It contains details regarding terms of payment, dispathc details etc...

Checking in invoice

The purchase department checks the invoice with the purchase order in respect of materials, quality, price etc. and sent it to the stores.

4. Arrangement for the collection of the material

Purchase department arranges for the collection of materials and delivers to the

stores.

34

PRODUCTION DEPARTMENT

35

INTRODUCTIONProduction is a process by which goods and services are created. It is considered to be a crucial role in any industrial organization. In the production process raw material are converted into finished products. The production system receives input in the form of raw material, capital, utilities and information. These inputs are converted into desired products and services. Workers, material and machinaries are used for converting inputs into outputs.The firm follows a clear and systamatic production system. The production quantity varies as per the demand.

PRODUCT PROFILEAI MAN HAL ENTERPRICES mainly producing three products,They are

1.SOFT DRINK LEMON ORANGE COLA

2. PET SODA

3. AERATED WATER

36

The production processes start from borwell. First of all water comes from the Borwell though motor and it goes to the tank. After these water goes to the sand filter with the help of motor. Sand filter is used for water filtration purpose. Then the water shifter to the carbon filter. It is another method used for water purification purpose. Next these water moves to the cartidge filter, micro filter and ultraviolet filter respectively. These are the filters used also for water purification purpose. After all these process filtered water store in sub tank. The tank contains 5000litres of water.

From the sub tank, water goes through pipeline to the agitator tank. In this same time on other hand water also move to the chilling machine for cooling process. There is gas cylinder which contains Co2. The cold water and Co2 directly goes to the cabonator is used to mixing Co2 and cold water then it moves to the filling machine. Air compressor is used for operating the filling machine.In the Agitator tank suger and water are mixed and heating. AFter that it goes to the candiman tank, which is used for the filteration purpose and the water directly goes to the esence tank. Here the essence is mixed. After this process essence syrup moves on the volumatric machine.

Then the bottles is kept on coveyers which help to reach filling machine. After the

essence bottle is filled with gas

37

and water. Then corked by workers and it is transfered to the checking

department. After checked labeling the bottle the last process is packaging and

then casea are moved into the store room.

38

FINANCE DEPARTMENT

39

FIANNCE

Finance is the scares. It is also the most important aspects of the business.

Therefore, finance requires proper planning and control to achieve the objectives

of the organization. Financial management is needed for the proper functioning of

the organization. Efficient management is needed on funds; we have to use every

rupee in a proper manager. The financial management is always thinking how we

can use our money for getting maximum return and for achieving the

organizational goals.

The company is following the normal financial year. That is from the April first

to Maqrch 31.

INITIAL INVESTMENT

The company was starting with an initial invest of rupees 1 crores. Initially the

company started as a partnership firm and then it converted into sole trading

convern.

SOURCE OF CAPITAL

The capital contributed by the partners in the ration of 6:4. 60 lakh was the

contribution of partners and Rs 40lkah is coming from KFC (Kerala Financial

Corporation and Punjab National Bank.

ACCOUNTING PROCEEDURE

Day book

Purchas day book

Sales day book

Line sales register

40

Ledger stock register

Production register

Creditors day book

Payrool

Sales return book

Purchase return book

I so register

Debtors book

Bank register

Accounting software

Trail balance

Manufacturing and profit an loss account

Balance sheet

EXPLANATION

Day book

It is used for recording the daily transaction. All day to day expenses and

incomes are recording in these books.’

Sales bookIt is used for recording the sales details. It includes all customers transactions.

41

Purchase day bookIt is used for recording raw materials purchase details. That include all the

suppliers transactions.

Line sales register.It is used for the line Sale. Two LIne register are keeping, one is in the

organizations and the other is keeping in the line sale vehicle.

LedgerIt is used dfor the purpose of recording the transactions in a separate account.

Stock registerStock register is used for recording the raw materials details. Purchase and

production details of the raw materials are recording in these books.

Production registerIt is like a stock register, finished goods details are recording in this book. The

produced quantity of finished goods and how much quantity is going for sales, all dettails are recording in the production resigter.

Creditor’s day bookIt is used for recording the creditor’s details. All purchasing transaction are

recording in these books.

42

Payroll

It is used for recording the employees remuneration, and payment details. The payment of the employees are preapred by using the Microsoft excel software.

Sales retgurn book

It is for recording the sales return of the product

Purchase return book

It is used for recording the purchase return of the productISO register

It keeps for ISO certification. It is the book used for keeping systematic recording of the activities of the organization. It is essential for ISO purpose.

Debtor’s bookItr is used for recording all the customer’s transaction details.

Bank registerIt is used for recording all transaction connected on bank.

Accounting softwareThe company is following the computerized accounting system. The

comapny is using the latest tally software erp-9 for this purpose.

43

Trail balanced

It is used for verification purpose. It helps to check accuracy of the account.

Manufacturing trading and profit and loss account

It shows the financial result of the business. It is preparing based on the trial balance.

Balance sheetIt is prepared in the end of the financial year. It shows all the asset and

laibilities of the business.

44

BUDGET PREPARATION

the company is preparing the budget in two terms. That is for annual budget and monthly budget. The company is operating the business on the bases of this budget.

AUDITINGThe company follows the annual auditing system with the help of a chatted

account

BAD DEPTSThe company had 40% bad depts in the first two years most of them are the hotels. Now the company follows strict credits policy. Currently the company had only 2% bad depts.

Cost of sales Telephone charge Transportation cost Carriage Commission Discounts Wages Food and accommodation

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EFFECTS F VAT (VALUE ADDED TAX)

The company has a tax exemption as per SS (Small Scale Industry up to 2008. But after the incompletion of vat in Kerala, the company wants to pay the vat at the rate of 12.5% as per the new budget of the government. In the year 2006 the tax rate is increased at 20% on soft drink and 12.5% on pet soda. The increasing rate is following from June 2006.

VAT PAYMENT SYSTEM

Purchase vat/input vatThe company is paying the purchase vat at different percentage at different

product. That is at 12.5% and 4%

Sales vat and output vatThe company paying the purchase vat at 20% and 12% level. So the

company can deduct the vat from the sales vat. If materials in purchasing from with the Kerala.

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Trading & Profit and loss a/c for the Year ended 31st March 2010

Particulars Amount Paprticulars AmountTo Op. Stock 3758256.00 By Sales 13516230.00“Purchase 8125503.00 “ Closing stock 3845200.00“Direct Expenses 1743784.08“Gross Profit c/d 373386.92

-------------- -----------------17361430.00 17361430.00 ---------------- -----------------

“Establishment 2895327.69 “Gross Profit b/d 3733886.92expense “InvestmentNet Profit 894740.89 Subsidy written off 56181.66

proportionately-------------- ---------------3790068.58 3790068.58

Balance Sheet for the year ended 31st March 2010

Liabilities Amount Assets AmountCapital a/c 4336911.11 Fixed Assets 4129551.23Reserves & 224726.63 Sundry Debtors 341252.00SurplusLoans &Advance 2695712.27 Stock in hand &

work in progress 3845200.00Term Loan 911918.00 Cash & BankSundru Creditors 115420.00 balance 168684.78

----------------- ---------------8484688.01 8484688.01

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HUMAN RESOURCE DEPARTMENT

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HUMAN RESOURCE DEPARTMENT

Human resourse department basically aims at contributing human efforts though personnel employed in the organization towards achieving the objectives of the organization, and these should come out willingly with dedication and high degree of morale amongst the employees. Human resource department should be viewed as a part of strategic managerial function in the development of business policy in which it place both a determining and incorporate and enabling a development role of the individual employee. Human resource department opens channels of communication to build trust and commitment. Its policies sure goal oriented with participative style.

WORKING TIMEThe company opens its working in the morning 8.30 am and closes at 5.30

pm. During the summer season the company operates in two shifts to meet the demand.

Man power detailsAt present the company having 170 employees. In which 70 female and

100 male workers are including. All the employees of the company from the local place, expect the office staffs.

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RECRUITMENTCompany is using external sources for the recruitment process. If any

vacancy is arises in the organization it is advertise in the news paper and call for application. The company always forces the right person of the job.

SELECTIONThe company is selecting the right candidates from the application.

NORMAL PROCEEDURE FOR SELECTION

Scrutinize the application received. Interviews. Final selection. PlacementTraining

TRAININGThere is no such training for the managers and the office workers. But

induction training is given the works. The methods used in the organization is on the jon training. The workers are trained by the supervisors with in the organization itself.

ELIGIBILITY FOR APPOINTMENTOne mus tbe a citizen of India and must have attained 18 years of age.One must be sound health, active habits and free from any bodily defects or infirmity rendering him unfit for the post.One must satisfy the appointing authority of his character.

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TIME KEEPING SYSTEMA systamatic recording system is following in the organization muster roll

is used for recording employee’s attendance.

LEAVE RULESCompany as a specific leave terms. Casual leave is following maximum

our days in the months. Sic leave: it is allowing in the base of employees health.

ABSENTEEISM AND LABOUR TURNOVERThere is no absenteeism and labor turnover because workers get enough

satisfaction from their job. In most case management is in the rested to knowing workers grievances and they take measures to solve these problems.

Grievance handling procedureManaging director as a direct relationship with most of the employees. If

the employee as any dis satisfaction of the work they can informed that to the managing director. The company is always asking the work satisfaction of the employees and should solve the employee’s problem.payment system

The company is keeping minimum wage policyTime wage system is followingRemuneration is paying in monthly

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Job satisfactionEmployees are satified their job. They are fully committee and

enthusiastic. Employees are contributing their roles for achieving the organization goals.

Job evaluationJob evaluation is doing from the managing director.

MotivationEmployees are getting maximum freedom in the organization. They are

involving in all activities of the firm, they are highly motivated people. Management is protecting the employees rights and needs. Employees ideas are considering for achieving the orgnaizational goals. Management is using y-theory for motivation.

Salary and incrementThe company provides fair wages to all the employees of the organization.

The company is increasing employees salary according to the profit margin in every year.

Management information system(MIS)Computer systems are using for recording daily transaction, account

keeping, according employees details, payments, etc....separate software is using for the this purpose.

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WELLFAIR ACTIVITIES

o Canteen and rest roomso Safety and thelth measureso Providing uniformso sick leaveso National and festival holydayso Bonus is giving three times in any year (Ramazan, Onam, Vishu)

BEHAVIOURAL ASPECTS OF EMPLOYEES

Initiative Willingness Punctuality Discipline Obedience Commitment Relationship with others Innovative Dynamism

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QUALITY CONTROL DEPARTMENT

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Quality Control Department

One of the major achievements of the industrial revolution has been the ability to mass-produce goods to uniform quality. In recent years poor quality has been causing problems to industry owners.Quality refers to the sum of attributes or properties that describe the product. There are generally expressed in terms of specific product characteristics. Customers have a great awareness of their health “who can make the product differently with high quality they can survive the market”, this polity following the company. So the company always cares about the quality of the product. In every stages of the production process, it is doing very systematically, and alsogreat care about the quality of raw materials using for production.

Quality measuring TechniquesQuality measuring techniques are as follows

1. Brisk meter/Refractor meter It is using for testing the sugar level of the product. It helps to keep the

sugar in accurate level.Normal Sugar level of the productsProduct LevelsCola 11Orange 11Lemon 12

If the Sugar level is lower or higher than the normal point, it is relieving in to normal point for using volumetric machine.

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2. Total Quality Management

TQM is implementing in the company for ensuring the quality of the

product. Employees are participating in quality measurement. Quality

analyzing is doing in every production process. Each employees has their own

role in TQM.

3. PH meter

It is used for checkcing the purity of the water. It is the water used for

checking the acidity base in the water. Normal acidity of the water is “seven”

that indicates the purity of the water. If the water acidity base is higher than the

“seven” It is not be the purified water. Filtered bleaching powder is using for

purifying purpose.

4. Calibration meter

It is another meter for using wate rpurification.

5. Inspection

Periodic inspection is conducting by Food inspector and Factoryh inspector

without prior information. Inspection is also conducting under FPO (Food

Processing Organization).

6. Sample K eeping

Company always keeps for sample product from every batch. The purpose

of this sample keeping is to ensure the product will not have any damages within

six months. Expiry date of the product is 6 months.

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Material handling equipments

There are mainly used one equipments in the production. It is called

conveyers and for handling the material they have 3 vehicles such as 2 tempos

and one jeep.

CERTIFICATES

The company has 2 certificates

1. FPO

2. ISO

Waste Disposal System

The company has a provision for the disposals of waste facilities are

available to near the unit. Small tank for dumping of solid waste such as bottles

etc and there is a separate tank for paepr waste. The liquid waste is going

outside through pipeline.

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MARKETING DEPARTMENT

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INTRODUCTION

Marketing can be defined as the performance of business activities that direct the flow of goods and services from producer to customer. Marketing is human activity directed at satisfying neds and wants through and echange process. It also indicates creation and retention of customer and satisfaction of human needs of the society. It is about winnings votes from customer in the market place. Marketing is every where. Formally or informally people and organization are engaged in vast number of activities that could be called marketing. Good marketing has become an increasingly vital ingredient for business success. And marketing profoundly affects our day-to day lives.

IMPORTANCE OF MARKETINGFinancial success depends on marketing ability. Finance, operations,

accounting, and other business functions will not really matter if there is not sufficient demand for product for services. So the company can make a profit. Marketing manager make a major decisions such has that features to designed to new product, what price to ffer to customer, where to sell product, and how much to spend on advertisement or sales.

SCOPE OF MARKETINGUnder standing the customer needs and wantsStudy of buyer behaviorProduct planning and development

Price policies

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DistributionPromotionMarketing information and demand forecastingConsumer satisfactionMarketing Audit

ProductConsumer is the king in the modern market. Every company is focuses to

make the goods which can satisfy the customer. Who ever can make the better product based on the consusmer taste and preferences, they can survive in the market. Product is a key element in the market and company generally offers products and services of susperior quality. A new or improved product will not necessarily be successful unless the product is priced, distributed, advertised and sold properly.

PricingPricing policy is the policy adopted to determine the price of a product.

The general pricing policy adopted by the company is cost plus pricing, which means the computation of price by adding a certain percentage of profit to the cost of the product per unit.

Price is the one of the elements of the marketing mix that produces

revenue. Prices are perhaps the easiest elements of the marketing programme to

adjust; product features, channels and even promotion take more time. Price also

communicates to the market the company’s intend value positioning of its

product or brand. A well desgined and product can commend a price premium

and reap big profits.

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Company’s Pricing Policy

The company is following the going rate pricing policy from initial stage. The company imitating Coca-Coal and Pepsi’s for fixing the price.

Prices of the ProductsSoft drink (Lemon,Orange,Cola)

TYRE M.R.P.

2 Litr 48

1.5 Ltr 43

500ml 20300ml 12

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Aerated waterTYPE M.R.P.1.5 Ltr 25500ml 10

Mineral WaterTYPE M.R.P.1 Ltr 12

Distribution channelThe company mainly following four types of distribution channels.

But the company always likes to keep the direct distribution channel, because the organization know the market condition, demand and customer preferences from the market and also work for the increase of the sales

1 2 3 4Company Company Company Company

Agent Wholesalers Agents Retailer

Wholesalers Retailer Retailer Customer

Retailer Customer Customer

Customer

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Marketing strategyMarketing strategy is a set of objectives, policies and rules that guides

overtime the forms marketing efforts. AL MAN HAL ENTERPRICES adopted the marketing strategy by following the market leader at a distance.

Market segmentationMarket segmentation is the grouping of buyers on the basis of location,

income, age, education, sex. Etc., So as to enhance satisfaction to consumers and profit to the marketer. Here in AL MAN HAL ENTERPRICES they have no such market segmentation but they adopt the segmentation strategy of undifferentiated marketing that is the marketer does not differentiate between different types of customers.

CompetitorsAL MAN HAL ENTERPRICES faces a lot of competittion in the field of

soft drinks. Their main competitors are COCOCOLA, PEPSI, TOPICAL etc.

Marketing mixIt is the combination of various elements, that is; product, price place and

the promotion.

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Commission and profit margins of Agents and wholesalers

Soft drinks

RETAILERS

TYPE DISTRIBUTION PRICE M.R.P.2 ltr Rs. 43 Rs. 48

1.5 ltr Rs. 38 Rs. 43

500ml Rs. 16.50 Rs. 20

300ml Rs. 9.5 Rs. 12

Per Soda

TYPE DISTRIBUTION PRICE M.R.P

1.5 ltr Rs. 18 Rs.25

500ml Rs. 7.50 Rs.10

Aerated water

TYPE DISTRIBUTION PRICE M.R.P.1 Box Rs. 83 Rs. 95

(12 Pieces)

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COMMISSION TO WHOLESALEERS AND AGENTSThe company is providing commission to the wholesalers at 5-10% and

agents at 10-15% on the base of distributed price.

PlacePlace is the area where the products are physically distributed at the right time. AL MAN HAL ENTERPRISE distributes its products mainly in five districts of Kerala. They areKasaragod, Kannur, Wayanad, Malappuram & Kozhikode.

PromotionPromotion consists of all activates aimed at inducing and motivating customers to buy the product. It includes advertising, public relations, personal selling and sales promotions.

Public RelationPublic reation includes all the non sale communication. The business has with their various audiences. It consists of both communications with general public and press relations. For the public relation AMHE sponsors prizes, awards and program like ganmela, tournaments etc.......

Personal SellingIt is the oral presentation in conversation with one or more prospective

pruchasers for the purpose of making sales. AMHE has also adopted personal selling by the marketing manager and sales man.

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SALES PROMOTION

Sales promotion means all those activities which are directed towards promoting sales. They are mainly concentrated on three kinds of sales promotion they are;

Consumer promotionDealer promotionSales force promotion

In NAME consumer promotion schemes are like samples, premium offer etc.....

SALES

Dealer promotion schemes are like price deals, free goods, advertising materials, buying allowances, specialty advertising. Sales force promotion schemes are like bonus to the sales forces, sales meeting and conferfences. Company has following different types of promotional activities. That are, giving advertisement in news papers, visual medias, magazines, mouth publicity, creating publicity through giving sponsorship to the sports and cultural events tocrate the product demand.

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ADVERTISEMENTS

AdvertisingAdvertising is a paid form of non persnal presentation and promotion of

ideas, goods and services by an identified sponsor. In order to promote the sale or reputation of this product AL MAN HAL ENTERPRICES adopted product advertisements.

Advertising agency

Advertising agency of AL MAN HAL ENTERPRICES is MEDIA LINKS, CALICUT.

Caption“Quench your thirst with HANNA”“ Enjoy up to the final drops”

Television channel

Visual medias are the mass advertising area. Customers can esily understand about the product through visual medias with the help of the product adds. It is the best way of presenting about the product. A customer is attracting on Adds.   Modern market is consumer oriented, so most of the companies are spending crores of rupees in advertisement. The purpose is presenting the

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product features in a nice and attractive manner to the customer. The company is using different popular visual media for advertisement. They are:

CHANNELS

Doordarshan, Asianet, Kairali, Jeevan and Surya

Asianet

HANNA was sponsoring the ‘Super six’, It is Musical programme in Asianet channel.

Kariali

Currently the company is giving advertisement in Kairali channel.

THEATERS

The company is theater for attracting all levels of people.

NEWS PAPERS

Mathurbumi, Madhyamam, Kerala Koumudi and Deshabhimani

MAGAZINES

College magazines and othe rmass published magazines

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PUBLICITY PROGRAMMESPrinting notices to the cultural and sports events with product

advertisement giving sponsorship to different program

BANNERFLEXI BOARDSVEHICLE BOARDSADVERTISING BOARDS

COLLEGE CANTEENS AND HOSPITAL CANTEENS

Products are supply in college canteens and hospital canteens. It helps to getting the publicuty of the product to youth and all class of the society.

FOCUSING IN MARRIAGE FUNCTGIONS

The product have a high demand in marriage functions are organizing in luxuries manner. HANNA can get a high demand

in mar riage functions. The company is focusisng in marriage functions with the help of local personal agene who have more relationship in the area. The company is giving commission for this agents.

COMPLIMENTARY GIFTSThe company is giving complimentary gifts to

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the dealers and agents for sales promotion. It helps to motivate them to work for the increment of sales. The complimentary gifts are like Bags, Calendars, Diarys, T-shirts, Pen boxes and Clocks.

EFFECT OF ADVERTISEMENT

The company getting the positive results from the advertisement. The company can create product awareness in the minds of the customer through advertisement.

Feed backOrganization is calling periodic customers meeting. That includes

Wholesalers, Retailers and Agents meeting. The company is providing food and other allowances to the customers in the meeting. The purpose of the meeting is tomotivate the customers and consider their preferences for producing the goods. The customer’s feedbacks of the products are collecting from the meeting

CUSTOMER PREFERENCEThe company is considered the customer preference for production

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SWOT ANALYSIS

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SWOT ANALYSIS

STRENGTH

High demand in rural areas Customized production Quality product Direct sales Commissions and discount schemes Time supply Location

WEAKNESS Low production capacity Semi automated plant Lacks of expansion

OPPORTUNITY

Growth and prosperity Fully automated plant Increase of production capacity To be a market leaders

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THREATS

Competition from global soft drink companies Complimentary scheme of competitors

MISSION

Providing the healthy drink to the society The company always emphasis to produce quality products Providing employment opportunity to the people Work for social development

VISSION

Build fully automated technology Expand the market share New product development Dominate the soft drink industry

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FINDINGS&SUGGESTIONS

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FINDINGS

The main findings of this project are listed below.

LACK OF PRODUCTION CAPACITYThis is one of the main problems of the company. The company does not have sufficient production capacity so that the company failed to supply enough quantity of product according to the demand. So the company should take necessary steps to increase the production capacity.

LACK OF THE PROMOTIONAL ACTIVITIESThis is the another problem of the company. The company’s current promotional activities are not enough to make the sufficient demand. So company should concentrate more on creating demand.

LACK OF MARKET EXPANSIONThis is too a problem of the company. Currently the company has market share in only three districts in Kerala. So the company must take steps to expand the market not only in Kerala but in the whole nation.

SEMI AUTOMATED PLANTThe company is currently operating with a semi automated plant and

machinery. This result in higher productioncost and low profit. The company is planning to change into fully automated plant with increased production capacity.

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After the analysis and interpretations the following are the findings about study

1. There is an efficient management in firm2. Soft drink industry have good future.3. Hanna is the most favourite soft drink among the consumers.4. The main objective of the firm is to ensure quality product at reasonable price5. Lemon and Orange is the most movable product so greater, concentration is needed on cola.6. Distribution of Hanna product is limited in five districts in Kerala7. The production capacity of the firm is inadequate8. The firm is on growth stage.

PROBLEM OF DISTRIBUTION SYSTEMCurrently the company is distributing in only five districts in Kerala. The

company’s product has huge demand in South Kerala. But due to the lack of good distribution system, the company has failed to supply products according to the demand.

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YEAR BASE PRODUCTION OF PET SODA

Year Pet Soda 1.5 ltr 500ml2006-2007 18000 220002007-2008 28000 340002008-2009 35000 390002009-2010 42000 45000

YEAR BSE PRODUCTION OF SOFT DRINKS

Year 2 Ltr 1.5 Ltr 500Ml 300Ml2006-2007 200000 150000 70000 500002007-2008 300000 230000 100000 750002008-2009 380000 280000 120000 900002009-2010 410000 300000 150000 110000

MARKET SHARE OF THE HANNA SOFT DRINKS IN KASARAGOD

Name of the Company % of ShareHanne 65Pepsi 25Coca cola 10

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FUTURE PLANS OF AL MAN HAL ENTERPRICES

Company likes to expand its plant and already bought land in front of current location. The comapny is likes to expand its plant with fully automated technology and also epands its production capacity. Company has an idea for start to make bottle cork, perform and laminated box with in the firm.

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SUGGESTIONS

More promotional activities are needed. The company should give more information about the prod

ucts to the consumers through advertisement and other promotional activities.

The company should conduct a market survey that will help the company to understand the consumer needs so that it can produce the product according to the demand

The plant capacity and storage capacity must be increased at the earliest

Performance appraisal method should be improved Recreation and other facilities to the employees must be in

creased

Work over load of the employees must be redused

The company should adopt the professional management system. The efficient management can itself guarantee success.

The company can open the exclusive showrooms in every districts in Kerala. It helps to know the market demand and make the product awareness in the society. The company can directly control the business through these showrooms.

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CONCLUSION

The company’s product has high demand inMalabar area especially in Kasaragod district. The company should expand their market all over in Kerala. The company’s product has higher demand that what they are capable to produce. So the company should expand their production capacity with fully automated technology. If the company is opening the exclusive showrooms in every districts within Kerala, the company can seize more market demand. The last year financial statements of the company shows that it is yeielding more profit in every year which is a positive sign.

Here I conclude this report wishing all the very best fortunes to ALMAN HAL ENTERPRISES. Once again I express my gratitude towards the Manager and the staff.

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BIBLIOGRAPHY

Marketing Management - Philip Kotler & Kevin Lane Keller (12th Edition)

Personal Management - C.B. Memorial & S.V. GankerFinancial Management - I.M. PadneProduction Management - K.Aswathappa & K. Shridhara Bhatt

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