A Report of SUMMER TRAINING At GUJARATMITRA PRESS

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A Report of SUMMER TRAINING At GUJARATMITRA PRESS Gujaratmitra Bhavan, Sonifaliya. Surat - 395 003 :: Training Period :: 1 st May to 30 th June 2007 :: Prepared By :: Daruwala Dipansu H. S. Y. B.B.A. Roll No. : - 18 :: Submitted To :: Prof V.B. Shah Institute of Management & R. V. Patel College of Commerce Gujaratmitra Pvt. Ltd. 1

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Transcript of A Report of SUMMER TRAINING At GUJARATMITRA PRESS

Page 1: A  Report of  SUMMER TRAINING  At  GUJARATMITRA PRESS

AReport of

SUMMER TRAININGAt

GUJARATMITRA PRESSGujaratmitra Bhavan, Sonifaliya.

Surat - 395 003:: Training Period ::

1st May to 30th June 2007

:: Prepared By ::

Daruwala Dipansu H.S. Y. B.B.A.

Roll No. : - 18

:: Submitted To ::Prof V.B. Shah Institute of Management

&R. V. Patel College of Commerce

Amroli

Gujaratmitra Pvt. Ltd. 1

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Prof V. B. Shah Institute of Management

& R. V. Patel College of Commerce.

CERTIFICATE This is to certify that the summer training Report at Gujaratmitra Submitted by Lad Tushar B. in Partial Completion of S.Y.B.B.A. to Veer Narmad south Gujarat University & Prof V. B. Shah institute of Management & R. V. Patel College of Commerce has been prepare report under our Supervision and Direction..

Date:- / /2007 Co-ordinator Guided By :- ( Sehnaz Rangrej )

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PREFACE

The Career of the Person depends upon many things.

One of them is the knowledge. He/She acquires through

theory is not sufficient to develop. His/Her personality and

to develop some skills, but now a days , it is no more.

Practical training is necessary to implement the theories

& acquire the knowledge, so for this purpose our

institute - Prof. V. B. Shah Institute of Management

– affiliated by Veer Narmad South Gujarat

University, Surat, arranged two months of summer

training programmed which is necessary for any

B.B.A. student. That is in order to sharpen our skills

and to bridge the gap of the theory and practice.

I completed my training at “Gujaratmitra Pvt. Ltd.,

Surat.”

The training report is made with clear

objective of study of “Gujaratmitra”, its working.

The report will give the brief details of all the

department of Gujaratmitra. My report provides you

all the information related to the various department

of Gujaratmitra, its current affairs and working. I

receive all information and co-operation from the staff

members. I hope so this report fulfill need of the

educational requirements.

The last part of the report is the SWOT analysis.

Which gives you the information about the Strengths,

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Weaknesses, Opportunities and Threats of

organization.

Lad Tushar B. S.Y.B.B.A.

Roll No. :- 50

ACKNOWLEDGEMENT

I am very thankful to Veer Narmad South Gujarat University for conducting a summer training part in our BBA syllabus which increase our practical knowledge.

I express my sincere thanks to all teaching and non-teaching staff members for their guidance and help whenever I required.

I express my heartiest gratitude to following people in the GUJARATMITRA Pvt. Ltd. for completion of my training. It would not have been possible without their help, support, guidance and co-operation. Especially to following Person:-

- Mr. Bharat Reshamwala ( Managing Director ) - Mr. Ruchir Reshamwala ( Business director)

Mr. G. P. Solanki to allow me to undergo training the in GUJARATMITRA.

Mr. Raju Patel and Mr. Nitinbhai for the permission of undertaking the study. Mr.

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Solanki provide me guideline how to make a good report.

Mr. Raju Patel (production), Mr. Nitinbhai (finance), Mr. Ramesh Patel (Packaging), Mr. Atindar Zaveri (Advertising), Mr. Jignesh (Process) for giving me necessary information related to the department at which they are working and giving their valuable time for guiding and providing lots of information concerning.

Mr. Anand to one and all who have directly or indirectly helped me to make my training fruitful.

Lad Tushar B. S.Y.B.B

.A. Roll

No. – 50

CONTENTS

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Sr.

NoChapter

P.

No.

1. Introduction 07

2. Production Department 18

3. Marketing Department 37

4. Human Resource Department 44

5. Finance & Account Department 57

6. Conclusion 71

History of Gujaratmitra Press

About Gujaratmitra

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- Edition

- Price

- Supplementary ( Purti )

Chronology

History of the ‘Gujratmitra’ :-

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Established in 1863, the ‘Gujaratmitra’ is one of the

oldest newspapers in the country. A weekly named was keep an Gujaratdarpan and it merged in 1894 with the ‘ Gujaratmitra

& Gujaratdarpan’. Initially started as a weekly in 1936 the paper was

converted into daily. The spirit of loyalty and missionary zeal

established by it’s founder Dinshaw Ardeshir Talyarkhan was at

it’s zenith during the freedom struggle and has been maintained

even today. Gujaratmitra Regd. No. GSR 06 RNI No. 1597/57.

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In 1998, the alliance of the Reshamwala family with

the ‘Gujaratmitra’ completed its 100 years as Shri Uttamrambhai

Reshamwala joined it as sub – editor in the 1898. And a Deeply

concerned about these noble and idealistic policies of the paper

and its future, in 1920, the aging and feeble Parsi owner could

not find anyone more worthy and a devoted than a Shri Uttamram

Reshamwala and urged him to Purchase the press and takeover

the reins of the newspaper. Since then the ‘Gujaratmitra’ belongs to the Reshamwala family. In 1937 Mr. Pravinkant , the younger

son of Shri Uttamram Reshamwala had to take over the reins of

the newspaper at the tender age of 19 years on the suddenly and

untimely the sudden and an untimely demise of his elder brother

Shri Champaklal. With his Strong determination, very Progressive

policies and devoted love towards the ‘Gujaratmitra’, the late Mr.

Shri Pravinkant Reshamwala nurtured the paper to a high sound

footing. After his demise in the ‘Gujaratmitra’ is in the hands

of his son Shri Bharat Reshamwala.

ABOUT ‘GUJARATMITRA’ :- Gujaratmitra, published from Surat, is one of the one

leading dailies of Gujarat. It is the oldest newspaper of this pure

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region and one of the oldest in the country. In all these years it

oldest in the country. In all these years it has earned a lot of the

fame not only in south Gujarat but also in the rest of the state

because of it’s reliability and credibility. Its unbiased news and the

unbiased views have been respected by one and all.

With an average daily circulation of around 1,00,000

Copies. It is not merely a newspaper, but has become an precious

institution for the people of south Gujarat where it has penetrated

not only the region but also the minds and hearts of its readers.

LOCATION OF OFFICES, BRANCHES & FACTORIES :-

In Surat, Gujarat Mitra has main office and their other

branches in different cities. There are required at bellow:-

HEAD OFFICE :- Gujarat Mitra & Gujarat Darpan

Gujarat Mitra Bhavan,

Near old Civil Hospital,

Post box no. 297

Surat, Gujarat: 395003

Other is at :- Puna Kumbhariya,

Near Sardar Market.

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Language :- Gujarati

Category :- News Paper

Periodically :- Daily

City :- Surat

Contact :- 0261-2478705, 2478702

Fax – 2478700

[email protected]

Branches :- Ahmedabad , Baroda, Mumbai, Bharuch,

Chennai, New Delhi,Calcutta, Banglore, Pune.

AHMEDABAD :- Gujarat Mitra Karyalaya,

16-17 national chambers,

2nd floor, near Deepali cinema,asharam road,

Ahmedabad- 380009.Ph. 079-6589901,

6588914

MUMBAI :- Sujay media service, Gujarat Mitra,

32/rajgir chambers,

4th floor, Old custome house fort, Mumbai-

40023

Ph. 022-22664064, 22661312

BARODA :- Gujarat Mitra karyalaya,1st floor, amardeep

shopping

center,falshruti nagar, Station road,

Bharuch.

Ph. 69591

NEW DELHI :- J. S. Malhotra, A/4, Nabha House,Collage road,

New Delhi- 110001. Ph. 011-23711016,

23710727

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CALCUTTA :- Amarjat singh multani, S/1, Bonded road,

Calcutta. 700019. Ph. 033-2808784

CHENNAI :- Mr. P. K. Viswanathan, 79, Shantiniketan

Colony,

Madamparkkam, Chennai- 600079.

Ph. 044-2375088

BANGLORE :- Mr. M. Sathiyavel,

1st floor, 125, kakayappa Layout,

A-cross Nanja Reddy colony,

Marugeshpalaya, Hal road

560017. Ph. 080- 5260811, 5275169

PUNE :- Mr. Narendra Shinde, 759/ 12 A, Gymkhana,

opp.

Lucky Restaurant , Lane, Pune – 411004.

Ph. 020- 370474

They have not any separate factory but in their main offices or

branch they are producing their news paper and than they are

distributing it.

EDITIONS :-

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Though, it is published from just one center

Surat. It has separate Baroda edition which is also published from

Surat. The Mumbai edition also printed here at surat.,so there are mainly

this cities edition printed here.

[1]. Surat [2]. Baroda [3]. Mumbai

The surat edition gain has two sub editions i.e. the

city edition and the up country edition. While the Baroda edition has

a two sub edition i.e. the city edition and the north Gujarat edition.

PRICE :-

From Monday to Saturdays ( all editions ) - Rs. 2.00

On Sundays ( all editons ) - Rs. 2.50

These are the cheapest price of the news paper then any other.

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Supplementary :-

- Monday :- Satsang.

- Tuesday :- Aas-pas.

- Wednesday :- Darpan Purti.

- Thursday :- Manoranjan.

- Friday :- City Plus.

- Saturday :- Sannari.

- Sunday :- Ravi Purti.

CHRONOLOGY :-

1863 :- Established as Suratmitra.

1864 :- Changed into Gujaratmitra to increase the scope.

1894 :- Gujaratdarpan was amalgamated, so the newspaper began to be

known Gujaratmitra & Gujaratdarpan.

1920 :- Shri Uttamram Reshamwala took over the newspaper.

1936 :- Gujaratmitra become a daily newspaper from a weekly.

1937 :- Shri Pravinkant Reshamwala took over the newspaper as its editor at the age of 19.

1953 :- Gujaratmitra changed to a web fed Rotary Flat – bed machine sheet fed one to be able to offer more no. of pages with

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a higher Speed. 1963 :- Gujaratmitra started using a high speed stereo Rotary machine

to cope with the rising print order.

1968 :- New unit added was to the machine, which gave gujaratmitra the capability to give more no. of pages.

1981 :- Gujaratmitra was an imported a converted second hand Di-litho

Machine from U.S.A. to replace the old Letterpress technology.

1983 :- Shri Bharatbhai Reshamwala took over as the editor after the

demise of Shri Pravinkant.

1986 :- Gujaratmitra changed to computerised Photo Type Setting from the conventional Hand – Composing.

1987 :- Gujaratmitra imported its first offset machinary from Germany, made Plamag, Considered to be a state of the an art equipment that could give world Class colour printing.

1990 :- Gujaratmitra become an one of the first daily newspaper in the

country to an introduce the Full - Page maker, which was a Step towards eliminating the the Paste - up.

1991 :- Gujaratmitra brought in a new and high-speed offset machine,

which had more units to Print more no. of pages with higher

colour capability.

1992 :- Gujaratmitra became one of the very few daily newspaper,

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which had an in-house colour scanning and separation facility.

1996 :- Gujaratmitra started its Baroda edition by publishing it in the Surat and distributing it in Central Gujarat.

1998 :- Gujaratmitra imported its new first Heat-Set Printing machine, which would give the newspaper capability to print glossy Pages.

2002 :- Gujaratmitra imported its first binding machine, which would give the newspaper, capability to print in magazine format.

2004 :- Gujaratmitra started its Mumbai edition by publishing it in it’s

main branch Surat and distributing it in Mumbai.

2005 :- Gujaratmitra held Educational event for the doubt clearing about

GUJ

CAT.

2007:- An editor of Gujaratmitra awarded by the hand of Narendra modi,

because of good &loyal work in the organization since last 15-17 yrs

ORGANISATION STRUCTURE

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Gujaratmitra Pvt. Ltd. 17

Chairman

Managing Director

Directors

General Manager

Production Manager

Personnl Manager

Financial Manager

Account Manager

Export Manager

Marketing Manager

Supervisor Clerk

Officer

Worker Peon

Helper

Officer Import

Clerk

Peon

Peon

JR clerk

Peon

AAO Officer Clerk

Clerk

Peon

Export Officer

Clerk

Peon

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Production Structure

Purchase Procedures

Receiving Material Procedure

How the Production Plan is Prepare for sales in Gujaratmitra?

Analysis of Plant Location considering various factors.

Material Handling Process in Gujaratmitra

Inventory Control

Inventory Control Operation in Gujaratmitra

Techniques of ABC Analysis in Gujaratmitra

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PRODUCTION STRUCTURE :-

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PRODUCTION MANAGER

SUPERVISOR

WORKER

1

ON

MACHINE

1

WORKER

2

ON

MACHINE

2

WORKER

3

ON

MACHINE

3

WORKER

4

ON

MACHINE

4

WORKER

5

ON

MACHINE

5

WORKER

6

ON

MACHINE

6

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PURCHASE PROCEDURE :-

Gujaratmitra is very big Organization which is located at Surat. Gujaratmitra is a Printed Press. It’s work is Print the Newspaper and sell in India. So Gujaratmitra has not a lengthy and long purchase procedure. Because the Gujaratmitra not Considered a Purchase Procedure of Raw material. The supplier of the Gujaratmitra Press is fix so the quality or price problem is rarely arises. At that time it has no need for a Serious Procedure. In this organization’s general Manager is give a order on a telephone or by using of fax or by using mail then after the supplier supply the Raw material; to the Gujaratmitra. After some duration a Managing Director pay the money to the Supplier. Then General manager and Production In charge of the company discuss about the raw material and calculate or imagine the stock of Raw material. But after supply of the raw material any mistake done or there is a problematic row material comes then Manager inform the supplier about the Product.

[1]. Need of the Organization :-

Gujaratmitra is a big organization and it make a Newspaper. So it needed to many types of material for these Processes. The Press Gujaratmitra purchase a Paper roll in Kg. And Camlin ink in different colour , Purchase in some quantity of Chemicals and oils for machinery. Manager calculate the need of material and adjust identify the Purchase.

[2]. Identify the potential Supplier :-

In this step Organization find the supplier according to their need. Then contact him and then decide what is right. Then to supplier with a talk by a telephone them and bargaining with them about the Price, Quantity and Quality.

[3]. Select the Supplier :-

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Managing Director and a Production Manager select a suitable or appropriate supplier. And choose a supplier should be good and honesty it is essential for the company. And who has provide a Good quality, quantity and Price. It’s a necessary stage because we built a future relation with them.

[4]. Order of Purchase :-

Finally the Director and General Manager of the company put a order according to the company’s need. If Raw materials quality is not good that time it is returned by the General Manager. But Raw materials are goods for Production that time it is continuously order or Purchase.

[5]. Due of Payment :-

Due of Payment means time lag of Payment. If a due of Payment is more days it easy for the company. And it is easily full filled it’s requirement. So due of payment is plays very important role in the organization.

RECEIVING A MATERIAL PROCEDURE :

The Procedure of Receiving a Material is very simple in Gujaratmitra Pvt. Ltd. When a Production Manager gives an order to Supplier of raw material according to need of the company i.e. Raw material mean Paper Roll, Ink for the Production Procedure of the company. The supplier send a material to company by Truck or Tempo. Then Gujaratmitra Press receive a Raw materials. After this Process the worker is put a these Raw materials in the warehouses of Gujaratmitra. But before that A Production manager note down the Material whatever they receive from the Supplier. It is only for Record of receiving a whatever Raw materials.

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No : Date :

Sr.No Particulars Qty. Rate Total Rs.

RECEIPTS OF PURCHASE

Signature : _______________________

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HOW PRODUCTION PLAN IS PREPARE FOR SALES IN GUJARATMITRA ?

Gujaratmitra is daily publishing around one lack copy of newspaper. Gujaratmitra has to make 100000 papers daily. So first of all the managing director and in charge of the Production Department of the company have to purchase and collect the raw material which is use for making daily newspaper. The list of requirement of raw material is not so much large but some essential raw material is require for the production of the newspaper like as :

PAPER ROLL :-

The main raw material of press is paper roll. Without paper roll newspaper is never published. So first basic requirement of the company is to purchase collect paper roll. Company target is published to 100000 paper daily , so company purchase paper roll according to making 100000 copies of new paper daily.

INK :-

The second main raw material requirement is ink. Without ink the production also never starts. The requirement of ink is very higher. The company use four types of ink like Black, Blue, Red and Yellow. The main requirement of ink is a blank ink. There is two type of ink like old set and hit set. And then sometimes company needed to different colour without above four colours that time machine automatic mixing the colour and make other colour but in the center there is mainly 4 colour use. The company making plan to collect ink from suppliers of ink.

CHEMICALS :-

There are many type of chemical .This chemical is help for protect the paper from the external and some production process schedule. The company purchase the chemical according to the need of the company. And it must be non effective so all member of this department’s members and workers are protect from Chemical.

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PLATE FILMS ( STEEL) :-

This is the internal requirement of company which develop according the need of the Gujaratmitra. The Gujaratmitra daily published 100000 copies, so head of production department adjust the production from the volume of sales and then assume the raw material requirement. Firstly on the plate film, there are printing a news which news they want to print ,then after this plate is adjusted in the machine and the picture and news are printed. If it is printed by colour or black but its arrangement is on plate films.

ANALYSIS OF PLANT LOCATION CONSIDERING VARIOUS FACTORS :-

Plant location of Gujaratmitra had been established by Reshamwala who is director of the company in 1863 at Surat. So it is very difficulty to know the factor considering plan location. But from the view point of General manager of Gujaratmitra, the factor that affecting the plant lay out is as follows :

[1]. PRODUCT:-

Gujaratmitra is a daily newspaper. So the newspaper published routine. Everyday company print 90000 to 100000 of newspapers. So it is huge product for the company. So Gujaratmitra chooses a product lay out. And now it is very successful company in the newspaper.

[2]. GOVERNMENT RULES AND REGULATION:-

There are some government rules which honestly adopted by Gujaratmitra which are as follows. Company has a good freshening facility in the factory, safety provision in the factory for their workers. In every organization government rules are adopt to every Organisation.

[3]. FACILITY FOR MALE & FEMALE EMPLOYEES:-

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Gujaratmitra also focus male and female facility like Sitting room, offices , Cabin etc are separately created in the for male and female. In Gujaratmitra many workers that is Male and female are working in the organization. And other facilities is given very good comparatively other company.

[4]. GENEREAL FACTOR:-

In Gujaratmitra, huge and heavy machines are at a ground floor, means the production department is at a ground floor. And advertisement, circulation and administration department are on the middle or top floor. And that is created like as big or modern offices and in this other facilities are good in the company. And the warehouses of the company are also on the middle floor.There is a arrangement of elevator for uplift the row material or finished goods.

[5]. TYPES OF MACHINE OR EQUIPEMENT :-

In Gujaratmitra Many Machines are Located but at plant are locate there are safety are require. And also see that which type of machine are there so how they work on machine and other equipment also seeing because it’s a part of the Production Department. Because many workers are working on the Machine and also we know how much Space are required and enough to locate machine and other equipment.

(A) TOSHIBA

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In Gujaratmitra the Machine of TOSHIBA is very big and a company need to more space for this machine in this organization. The Toshiba have large production Capacity, so the company use this machine for the news paper’s title production, the Toshiba have 40,000 to 45,000 printing capacity to production per hour. And at that time it is very easy work for the company. The Toshiba machine has import from the Japan, since 2000 - 2001. A company start production at the 12:30 still two hour. The production start like this, first the computer operators are make the computerized plate films on the bases of news and color which they want and this plate input in the machine and also set the paper roll in the machine. After sometimes. This machine is operated by technician who has fully known about the machine. This machine handles by the ten to twelve workers very carefully.

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(B) FAST – 300 Machine.

It is another important machine in GUJARATMITRA. And it is not

require more space in the organization. The Fast 300 machine have a

medium capacity of the production, it have 40,000 to 45,000 capacity of

production, so the company use it for the supplementary production. The

supplementary production started to two or three day before, for e. g

Monday’s supplementary produce before two days. The supplementary plant

is near Magob in Bhagyoday industries, Near Puna jakatnaka,surat.

(C) FOLDER MACHINE :

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The Gujaratmitra have one folder machine, for the folder the extra page. It is very small machine and not a require a more space. This machine is not only folder but also binding the product. And one more benefit of that is in this procedure very few workers are require in the organization.

(D) COROSET MACHINE : A coroset is use for the supplementary production, the coroset

have 35,000 to 40,000 production capacity and coroset is use for color

print and color picture in the news paper but it’s more uses in the

supplementary.. The process of the production is like same as the Toshiba

machine, in the Coroset input the raw material of the paper and start the

production. Here in this machine daily news also printed at the mid night .

MATERIAL HANDLING SYSTEM IN GUJARATMITRA :-

Definition :-

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Material Handling is defined as controlled movement of material, from receipts, through storage and production and upto the shipment of finished product. And it is concerned with the internal movement of Material.

Difference Between Material Handling & Logistics :-

Material handling equipment in concerned with the Internal movement of the Material. Whereas logistic is the discipline which is concerned with external movement of material from supplier and supply of finishing product to the department , branches or the customer are the subject covered by logistic.

FUNCTION OF MATERIAL HANDLING SYSTEM:

[1]. Storage and Preservation :-

Storage means Keeping physical custody of Material, Where as Preservation means quality or quantity of stored material intact. There are many functions in store area like receipts of raw material from supplier, quality checking of raw material, rejection of raw material, stock accounting functions, issue of raw material, spare Parts and consumable, stationary items to various user department. It is therefore necessary sometimes to make internal movement of material even in the store.

[2]. Transportation :-

To facilitate production, raw material has to travel across various departments and has to be processed a different work station. This become the major and the most important function of Material Handling

TYPES AND A CLASSIFICATION OF THE MATERIAL HANDLING EQUIPMENT :-

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Meaning :-

Material handling equipment is a control on a material through storage and transportation. Because in this process its uses are more in the Organisation.

Gujaratmitra is a press, so Gujaratmitra does not produce higher weightage product. So this is not using heavy material handling equipment like cranes, elevator, pipeline, robots, and other equipment. . But stand are available for put and take the Printed Newspaper. So work are very fastly at time in that Place.

Gujaratmitra has a six product machine and one folding machine at a ground floor at Main office which is locate at Surat. So there is no need to internal transportation. Generally most of material handling activity is done by manpower. So there is no need of other material handling equipment in production department. Only conveyer belt is use as a material handling equipment. But when a general manager orders the raw material, the raw material supplier by trucks, tempo or any other vehicle. When raw material is turn into finished goods it supply to customer as a same way. In this six machine all Machine are working for Print and completed the Newspaper so condition of these machine are fightable.

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STORE AND SPARES

For the purpose of Store and Spare Raw Materials, Special facilites are established in Gujarat Mitra as shown below….

( Storage Of Black & Colour Printing Ink)

( Storage of Paper rolls)

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MAINTENANCE PLANNING SYSTEM:-

There is a need of servicing and maintenance for the various capital assets of the company. It is impossible to carryout production activity when machine required and maintenance. In that sense maintence is an unproductive activity. If proper planning is not done in this activity, it creates very heavy production loss. There are two approaches of maintence planning system.

Preventing planning

Corrective planning

PREVENTING PLANNING :-

In preventing planning, maintenance programme of various machines is determine in a way that maintence activity is generally done in holiday or on demand of the product manufactured by the company is less.

CORRECTIVE PLANNING :-

The corrective maintence planning is the result of some wrong signals given by machineries such as reduction in output, high power consumption, decline in quality etc. This approach is not a scientific. In preventing maintence the maintence staff trying to prevent break down of machine that is why it is called preventive maintenance following steps are as under. So company must care about the machinery in the company because this is companies responsibilities. So protect the Maintenance expenses at time run following steps :

To make a schedule or table for machine number, day, date.

To Check the outside Part of the Machine.

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To Check the oil level, belt and guide ways.

To Check the setting of the all Machine.

To Control the machine & other equipment when it is running

At the time of continuous process.

To See the any accident are happening at the time of Process.

To inspect the Machinery and other Parts.

INVENTORY CONTROL :-

Inventory mgt. is the most important point in the any company because inventory mgt. means blockage of money so how to manage the inventory its important thing or matter. How much quantity require & when new order placed so our daily production system does not damage or become unbalanced. If in any company inventory mgt. is not proper, it directly affect the production system & alternate it affect the customer demand.

INVENTORY CONTROL OPERATION IN GUJARATMITRA :

GUJARATMITRA being a process industry holding those items having substantial value is need to apply scientific methods of inventory control. We are require a items for daily uses. The items thus identified are review periodically to find out the consumption. So that average level are fixed reviewed. Whole inventories are classified into three groups. The classification is based on the annual consumption value. The groups of classification are as under based

ABC Analysis.

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ABC Analysis for Inventory Control :

ABC analysis is based on the requirement of items. The ABC analysis is divided into three category i.e. ‘A’ , ‘B, and ‘C’ Category.

In category ‘A’ include total items account for major portion or % of the total consumption value which require a high degree of control.

In category ‘C’ include a large % of total consumption of value require least control. In between these items are % of items which are equal of consumption of ‘B’ items.

In the Gujaratmitra Press, they produce only one product that is newspaper. So company classifies their material as per the ABC analysis.

TECHNIQUES OF ABC ANALYSIS IN GUJARATMITRA:

The techniques of classifying the items into A, B & C categories described as following :

Category Material

A Paper roll and ink.B Color ink.C Chemical.

The analysis of the material as per their consumption value in percentage.

ITEMS % IN TOTAL ITEMS % IN CONS. VALUE

A 70 % 80 %B 20 % 15 %

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C 10 % 05 %

TECHNIQUES OF ABC ANALYSIS :

The techniques of classifying the items into A, B & C categories described in the following steps :

Classify the items of inventories, determining the expected use in units and the price per unit for each item.

Determining the total value of each item by multiplying the

expected units by its unit price.

Rank the items in accordance with the total value, giving first

rank to the items with highest total value and so on

Compute the percentage of number of units of each items to

total units of all items and the percentage to total of each items

to total value of all items.

Combine items on the basis of their relative value to form three Categories A , B and C .

DAILY PRODUCTION PROCESS:

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Here at surat location there is published all the

edition. Gujratmitra mainly published 3 editions

- Surat edition

- Baroda edition

- Mumbai edition

So here problem is create how to manage production

process. So as a solution Gujaratmitra produce its edition

accorading to a distance wise because which distance is far

away ,given to the first preference for printing. So here at

gujratmitra starts printing from the Mumbai edition, thenafter

Baroda &lastly they printed Surat edition.

So this way they are manage the production system.

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Introduction

Marketing Concept

Advertising

Distribution Channel

Types of Distribution Channel

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INTRODUCTION :-

Marketing is usually seen as the task of creating, Promoting and delivering goods and services to consumers and Businesses. Marketers are skilled in stimulating demand for a company’s products, but this is too limited a view of the tasks Marketers perform. Just as a Production and logistic professional are responsible for supply Management, Marketers are responsible for demand Management. Marketing managers seeks the level, timing, and composition of demand to meet the orgazanization’s objective. Marketing people are involved in marketing 10 types of entities: Goods, services, experience, events, persons, places, properties, organizations, information, and ideas.

THE MARKETING CONCEPT :-

The Marketing concept emerged in the mid-1950s and challenged the proceeding concepts. Instead of a product- centered, “make-and-sell” philosophy, we shift to a customer – centered, “sense-and-respond” philosophy. Instead of “hunting”, marketing is “gardening”. The Marketing concept holds that the key to achieving its organizational goals consist of the company being more effective than competitors in creating, delivering, and communicating superior customer value to its chosen target markets.

- The Marketing Concepts rests on four pillars:- - (I) Target market - (ii) Customer Need - (iii) Integrate marketing

- (iv) Profitability

[1]. Sales force Training :- Organisation has a Permanent employee. So Company recruit more employee. But recruit an employee for short term /

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Long term. And when company recruit new employee at time Senior member of the organization give a training to an new recruiters. Training involves change in attitude, behaviour, knowledge, skills.

[2]. Record of Customer base :- It is depend on Subscriber and agent. Subscriber collect a premium for how long time and note down an address of daily customer. And agent note down a record a number of a copy, rupees, remaining premium.

[3]. System approaching customer :- It is given by a gift, lucky draw, give a better quality paper, better satisfaction, give an exciting news, attack a customer by the colour picture and big front on the first page. And also which information it is not boring for a reading. Also provide a Supplymentry ( Purti ) and it should be interested.

[4]. Area :- Gujaratmitra covers a wide area of Gujarat and its main or other district, city, village and also covers a other area. But a main city like as a main branch office at a Surat but also provide in Baroda & Mumbai

[5]. Follow up System :- It’s networking or channels of distribution is mention here. office to agent, agent to whole sellers, whole sellers to retailer and then customer so agent , whole sellers , retailer , customer are involves in this process. Gujaratmitra sells a 90,000 to 1,00,000 copies per day. In last two years it’s selling raises 25% to 30%. But it’s target is selling a more and more copies in future.

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ORGANIZATION STRUCTURE OF THE MARKETING DEPARTMENT

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CHAIR MAN

MANAGING DIRECTOR

DIRECTORS

GENERAL SALES MANAGER

BRANCH MANAGER

SURAT MANAGER

AHMEDABAD

MANAGER

BARODA MANAGER

DELHI MANAGER

CALCUTTA

MANAGER

PUNE MANAGER

MARKETING MANAGER

AGENT

SALES MANAGER

SALERS

VENDORS

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Advertising :-

- Basic Advertising Rate:-

In Gujaratmitra Per Page eight column is come mean that per page is divided into eight column. So advertisement rate is differentiate on different page and it’s basic rate is given below.

- Basic rate per column 1 c.m Rs.425

- 100 % extra means charges will double it is Rs.850

- 50 % extra for last (back) page

- on special page 25 % extra and then 25 % extra on special place on special page.

- For colour print charges will 100% extra for color head.

- For “Tachukadi jaherkhabar” :- ( Vacancies ) On this pagePer letter Rs.2 For Gujarati language and for running

Matter it’s Rs.1 Per letter and other language charges will double.

- For any other Advertisement like as Besanu, Avssan, Sradhdhanjali, Prathnasabha means after death processes the charges will Rs.80 Per column per c.m. upto 10 c.m. on last page 50 % charges will be extra. But it mean that Charge is Rs.1200.

- Advertisement is comes by Agent, centres and direct Office and then printing press is given commission to

Agent & Hawkers.

- By advertising one thing is possible that is Suppose selling may raises and thing is more and more sales of company’s Product.

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- More selling by the Public survey so we know that the Customer has prefer which type of product they like

and also attracted by new schemes and Guaranteed Gift but do not give any Guaranteed gift again its competitors even there is no problem face Gujratmitra like sales become decrease.

Distribution Channel :-

Distribution channel can be defined as a set of interdependent institutions participating in the marketing activities involved in the flow of goods or services form the manufacturer to consumer.

---: Gujaratmitra considered as channel components are :---

a.) All merchant middleman such as whole sellers and retailers.

b.) All agent middleman such as commission agents and brokers.

c.) All other facility agencies e.g. Advertising agencies.

Channel of distribution in Gujaratmitra are as following :

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GUJARATMITRA Press

Agent

Hawkers

Local

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Types of Distribution Channel :-

[1]. Company - Agents :-

In Gujaratmitra the news paper are Printed by information that is get on the whole day. A reporter collected information on different – different Places and give at main centers. It may be any way that is by telephone, fax, mail and local reporter gives information directly at the office. And at a night all information are printed on paper and early morning it will be distributed at a night the few news papers are distributed because it is distribute at different – different places like as the district if Surat and other places or villages. Now it is send to Mumbai and main edition at Surat, Baroda and Mumbai. And channel is after printing process News papers are sends at a Gujaratmitar’s centers and then distributed at other sides.

[2]. Agents – Hawkers:-

When news papers are came to agents then after the whole news paper are distributed to Hawkers and then Hawkers are distributed to local customer. These process are continue for daily. And it is very easy for customer no grievances are not come at any time. And customer are easily get the news paper at early morning.

[3]. Hawkers – local Customer :- When hawkers are get the news papers then they are distributed to local customer. And it is best way to get copies of news paper very easily. And these channels are very important for local customer because to given copies to customer it is responsibility of hawkers. So we can says that it is very important channels of distribution.

THIS ALL ARE THE EARLY MORNING ACTIVITIES

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Organization Human Resource Management Department

Recruitment And Selection Process

Promotion, Demotion & Increment Policies

Trainning And Development

Office Time

Wages and Salaries

Objective of Wages and Salaries Administration and their Administration

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Organization Human Resource Management Department :

RECRUITMENT AND SELECTION PROCESS:-

RECRUITMENT:

PROCESS OF RECRUITMENT:

1. Recruitment planning :-

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Personnel Manager

Clerk

Peon

TechnicalSession

Workers

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In Gujarat Mitra, first of all it will decided that how many numbers

of Personnel are to be needed.

What type of personnel is contacted?

Sometimes they demand for managers, supervisors, helpers,

informers, news reporters, engineers etc.

Therefore types and skilled of personnel required in their

organization.

2. Strategy development :-

After deciding the planning for recruitment they decide the order from where they will get their employees.

They will get their professionals, regional or local for technical workers and local market for blue collar employee.

How to look:-

Internal recruitment:-

External recruitment:-

Internal recruitment:-

Present employees

Employees referred

Former employees

Previous applicants

External recruitment:-.

Professional association

Advertisement

Employment exchanges

Campus recruitment

Walk ins, Wright ins, talk ins

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Consultants

Radio & television

Competitors

Acquisition & mergers

When to look:-

They have start finding the employees before two months ago

from their required time.

They have to decide some days for different type of qualities

like for:

Invitation for interview issued.

Arranging the interviews

Organization can make up its mind

Applicant offered jobs to makeup their minds

Accepting offers to report for work.

These all are suggest that vacancies must be advertised two months before they expected to occur.

3. Screening :-

In this step they screen the employees, whether they are capable

to do the job or not.

From this step they remove many applicants from recruitment

process.

4. Evaluation and control:-

In this step they decide about Salary for recruiters

Mgt & professional time spent

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Administrative exp

PROCESS OF SELECTION:-

Primary interview:- In this interview the general question is asked and checks the

capabilities of the applicant.

Objective of this step is to select good applicants for the test.

Selection test:- Jobbers who pass the preliminary interview are called for

selection tests.

Different type of tests may be administrated depending on the

job and company.

Generally tests are used to determined the applicant’s ability,

attitude & personality.

Employment interview:- In regarding the particular job and general knowledge questions

are asked to the applicants.

The objective of the interviews is to obtain additional

information from the applicant.

To give general information to applicants such as company’s

policies, job, products manufactured and the like and to build

the company’s image among the applicants.

Reference & back ground checks:- In Gujaratmitra after taking the interview they have to checked

reference & background of the applicant.

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They checked out by letters of reference or telephone reference.

Selection decision:-

After search information through the preceding steps,

selection decision is made in Gujarat Mitra.

The final decision has to be made from the pool of

individual who pass the tests, interviews and reference

checks.

HR manager plays a crucial role in the final decision.

Job offer:-

Job offer is given to those applicants who have crossed all

the previous hurdles.

Contracts of employment:-Generally the information given to the new employees are as follows:

Job title

Duties

Rate of pays

Hours of working

Work rules

Therefore in Gujarat Mitra have to provide good personnel staff.

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PROMOTION, DEMOTION & INCREMENT POLICIES

PURPOSE OF PROMOTION IN GUJARAT MITRA PVT LTD. :- To put the workers in position where he will be of greater value

to the company and where he get increases in their personnel

satisfaction and income from his work.

To increase an employee’s organizational effectiveness.

To recognized individual’s performance reward from his work.

To proved skills training and ability.

To attract competitive and suitable workers.

In Gujarat Mitra there are provide promotion for their workers

and employees.

They can get promotion if they are doing good work with their

skills.

DEMOTION:- In Gujarat Mitra there are also required the demotion program.

In their organization who are not doing efficiently work there

are get demotion from company.

It is the apposite of promotion.

There are also cut employees salary in demotion.

It is not attract to competitors and employees are not proved

their self because of their lazy skills.

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INCREMENT POLICIES:-

In Gujarat Mitra there are increase especially in money paid as

salary for their employees.

It is based on employee’s promotion and demotion.

The individual who get the promotion they are get more salary

from organization. And apposite the individual who get

demotion they are not get as well as added salary but they loose

their salary.

The policies are decide by their personnel manager and

chairman.

TRAINNING AND

DEVELOPMENT

Training:- Gujarat Mitra provides the training for the employees

who are weak in their work

They are help to employees for improve their self and gave

job satisfactory.

They have to designed typically method for training in short

term and stated purposes.

Training given by technically so some non managerial

personnel can improve their self.

Their main purpose of training is to specific job related

skills.

There are also given training to the existing employees.

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Gujarat Mitra organization known the importance of

training so they invest their money in the training program

because they know that they ill get desired result in future

from this training.

With views the company sends their employees outside for

training.

Likewise how get the news from city and how broadcast the

news.

Some employees are take training from inside of production

department, some are from marketing department.

Development:- Gujarat Mitra also provides development of employees with

high skills and knowledge.

They are providing philosophy and theoretical knowledge

for general purpose.

The manager designs those purposes.

In their development system involved preparing the

individual for future job and growth of the individual in all

respects.

Training & development at Gujaratmitra pvt ltd.:- Training & development is one of the tool in personnel

department. They are arranging the training program to

develop the human resource in the organization.

These activities which improve the job performance but also

those which bring out the growth of the personality.

So in their organization they have to provide training with

high educational skills and developed their performance.

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INDUCTION TRAINNING :-

In Gujarat Mitra has to provide the induction training in their organization. it is consist of following things:

Brief history and operation of the company

Products and services

Organization’s structure

Location of departments

Policies & procedures

Rules, regulation and quality of work

Safety measures

Terms and condition of service including wage, working hours,

overtime and holiday.

Suggestion schemes.

Benefit and services for employees

Above all the orientation are consist for employees to help them during general induction information is also given on specific employees such as pensions, health and welfare facilities and safety etc.

♦ OFFICE TIME: -

♦ PTS Department: SHIFT TIME Day 09.00 a.m. 5.00 p.m. Night 05.00 a.m. to 1.00 p.m.

♦ Editorial Department: Day 11.00 a.m. to 7.00 p.m.

Night 7.00 p.m. to 1.00 a.m.

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♦ Advertise Department: Day 10.00a.m. to 6.00 p.m. Night 6.00 a.m. to 12.00

♦ Production Department: Day 10.00 p.m. to 6.00 a.m. Night 07.00 a.m. t0 3.00 p.m.

(No shift on {6.00 a.m. to 7.00 a.m.},23 hours working)

Time keeping means to rate the time on which employee comes on the services and keep records of attendance and this records will be send to Accounts Department so time keeping office plays an important role in payments of salary by keeping systematic records of workers.

Working Condition:

For any organization providing better Working Facilities increases employee’s efficiency and morale. Each and every business Firm try to change Working Environment time to time 'Gujaratmitra' is also not behind in this scenario they recently change their administrative office climate. Their make over is seems in below,

(Till May- 2006)

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(From June-2006)

WAGE & SALARY ADMINISTRATION

One of the biggest factor affecting to organization is the wage

and salary administration. In every organization wage or salary

are paid by organization to the employees for their work per

day, week or month. Therefore it is influences to the vitally

growth and profitability.

Wage or salary have significant influences their distribution of

income, consumption, savings, employment and their prices are

fixed in the market.

There are paid salary and wage about their position of the job

likewise manager have to more salary than the peon or workers.

In Gujarat Mitra, they have to pay up wage or salary per month.

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Objectives of wage and salary administration in Gujaratmitra

To attract competent personnel:- There are attract to qualified and hard working people

reasonable payment for their work for all jobs which are

required.

To retain the present employees:- In Gujarat Mitra there are paying at comparison level and

company can retain its personnel.

To improve productivity:- There are also provide to improve the productivity in their

organization it also help to motive to the employees.

To control the costs:- They are decide through wage and salary administration

costs can be kept in the ability of the company to pay.

There are also provide to improve the union management relation.They are also improve public image of the company .

Methods of wage payment:-

Time wage system:-

In Gujarat Mitra time spent on the job for wage .

Minimum payment provide for every worker.

Wages are not directly linked in productivity.

Piece wage system is not provide in this organization because production is based on machineries.

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Organization’s Chart For Finance Department

Introduction

About Financial management

Inventory Management

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ORGANIZATION’S CHART FOR FINANCE DEPARTMENT :

The Finance and Account Department of GUJARATMITRA PVT. LTD. is located in the main office, which is situated first floor of the main office’s building. The Finance and Account Department is service department. The Finance and Account Department maintains the Finance and Account records as required under various law and get the same audited by legal Auditors under the functional supervision and guidance of GUJARATMITRA main office at SURAT. The chart is Finance Manager - Chartered Accountants - Assistance.

ABOUT FINANCIAL MANAGEMENT :-

Gujaratmitra Pvt. Ltd. 58

DIRECTOR

Finance Manager

Billing General a/c Cashier Store Purchase

A/C Manager

In Charge In Charge In Charge In Charge In Charge

JR CR

Assistant

Assistant

JR CR

JR CR

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Financial Management is study about the process of procuring of financial resources. But in business how much finance is require and From where it Comes ? which is its resources and How to maintain finance in Business. It is depend on finance manager and management of company. So finance is require for any business and must consider to when capital is going. Because it is must be effective utilization of money in the Business. In Business every Organization’s goal is to earn more and more Profit. And also financial management is concerned with the managerial decision. So, Finance Manager’s role is very important in the Organization and effective.. And it is also Concerned with the use of an important economic resources and Capital Funds. Definition :- “ Financial management is concerned mainly with

such matter as how a business corporation raises it’s finance and how it makes uses of it. ”

“ Financial management is concerned mainly with such matter as how a business corporation raises it’s finance and how it makes uses of it. ”

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INTRODUCTION OF FINANCIAL AND

ACCOUNTING

The importance of the Finance in the business is same as the

importance of spring in the clock. Finance is required from the starting

of the business until it’s terminal as the means of the Business

Transaction.

Finance is the blood of the Organization. So, every organization

needs Financial department because without Finance, the company

can not established and work. Generally financial accounting is used

for external uses, share holders, creditors, governments etc.

“Finance is that administrative area or set of administration

function in an organization which related the arrangement of cash and

credit so that organization may have the means to carry out its

objective as satisfactory as possible.”

Financial management is the concern with the managerial

decision that the results in acquisitions and financing of long term and

short term credit of the firm.

Financial management is the managerial activity which is

concern with planning and controlling of the firm financial resources.

Financial Accounting also involve the analysis and interpretation

of A/C. Ratio Analysis is the part of Financial A/C. Financial Accounting

accomplished a final A/C with use of historical data. It focuses on

results or whole organization and it’s P&L.

P&L and Balance Sheet are prepared for yearly, half yearly,

quarter yearly. Gujarat Mitra also provide Financial Accounting for

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record their data. And also provide all the things which are related

with Finance.

COSTING METHODS

The methods and types of Costing is refer to the process of

costing. Several methods have been designed to suit the needs of

different industries. The methods of Costing to be applied in a

particular concern depends upon the type and nature of industry.

There are two type of methods of costing. Job costing and

process costing.

In Gujarat Mitra press, there are only one method is used in their

Organization. That is Job Order Costing. In this method they are applies

where work is undertaken to customers.

COST STRUCTURE :-

In Gujarat Mitra various costs are required for different

departments.

In this cost there are specific calculating the cost centers and it is

shown in different accounts.

They consider marketing department so its expenses are

available in the marketing cost structure.

They are paid salary to the employees, workers who are working

in their different department and these all the record are

available in particular department. Therefore the departments

salary called as total salary.

Each cost center head a limit to pay up approve a cost.

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In Gujarat Mitra if any department’s cost is going high , it is

provide to maintain this cost.

The cost structure is given below:-

COST STRUCTURE

PARTICULARS Marketing Dep Finance Dep Purchase Dep

Salary 1,80,000 1,75,000 2,25,000

Telephone 1,55,000 1,30,000 1,50,000

Training 80,000 30,000 55,000

Insurance 2,00,000 3,50,000 2,00,000

Stationary & printing 3,50,000 4,00,000 2,00,000

Traveling 2,00,000 1,50,000 1,30,000

COSTING SHEETS AND CLASSIFICATION OF COSTS IN DIFFERENT CATEGORIES

particulars Total cost Rs.

Cost per unit Rs.

Opening stock of direct raw materialsAdd : purchasesAdd : carriage inward

Less : closing stock of raw material Cost of direct raw material consumed Prime costAdd : works or factory overheads Indirect material Indirect wages Fuel and power Insurance Factory lighting Supervision Works stationary Repairs Works salary Depreciation on machinery

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Works expenses Works telephone expensesLess : sale of scrap Add : operating stock work in processLess : closing stock of working process Works cost Add : office salaries Director’s fees Office printing and stationary Legal charges Cost of productionAdd : opening stock of finished goods Closing stock of finished goods Cost of goods soldAdd : advertising Bad debts Sales man’s salary Carriage outwards Commission of sales agent Traveling exp Collecting exp Sales manager’s salary Expense of sales branches Cost of sales or total cost profit sales

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WORKING CAPITAL MANAGEMENT

Meaning of Working Capital :-

Generally , term Working Capital refers to that part of capital

which is not field up in the fixed assets but is used to meet the day

to day requirements. It is invested current assets like cash, stock, bills

receivable, debtors, etc. this type of capital is used to make payments

for purchases raw materials, wages and to meet other expenses till

goods are sold and money collected against it.

CYCLE OF WORKING CAPITAL IN GUJARAT MITRA :-

Need for Working Capital :-

In Gujarat Mitra they are doing successful sales program.

They are convert cash in to inventory.

Convert inventory in to receivables.

And receivables are convert in t cash.

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Debtors

Sales

Finished Goods

Work in Process

Raw Material

Cash

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Kinds of Working Capital in Gujarat Mitra:-

Permanent or fixed working capital

Temporary and variable working capital

Cash working capital

Balance sheet working capital.

RATIO ANALYSIS :-

Financial Analysis is the process of identifying the process of identifying the financial strengths and weaknesses the firm by properly establishing relationship between the items of the balance sheet and profit and loss account. In Financial Analysis a Ratio is used or an index or yard stick for evaluating the financial position and performance of a firm. The relationship between two accounting figure expressed mathematically is known as financial ratio. To measure the profitability of any firm it is necessary to know the profitability ratios of that firm. The different profitability ratiosof that firm. The different profitability ratios for “ GUJARATMITRA ” are given as under :-

METHODS OF RATIO ANALYSIS :-

[1] CURRENT RATIO :-

CURRENT ASSETS

= -------------------------------- CURRENT LIABILITIES

50,30,015

= -------------- 54,13,585

=

Gujaratmitra Pvt. Ltd. 65

0.93 : 1

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[2] LIQUID RATIO / ACID TEST RATIO :-

CURRENT ASSETS - STOCK

= ------------------------------------- CURRENT LIABILITIES – B.O.D.

50,30,015 – 35,27,690

= ----------------------------- 54,13,585 – 000

= [3] PROPRIETORS RATIO :-

PROPRIETORS FUND – FICTITIOUS ASSETS

= -------------------------------------------------------- TOTAL ASSETS – FICTITIOUS ASSETS

75, 44,282 -335160

= -------------------------- 7, 60, 31,092 - 335160

=

[4] DEBTOR’S RATIO :-

DEBTOR + BILLS RECEIVABLE

= ------------------------------------- × 365 TOTAL CREDIT SALES

12, 65,000

= -------------------- × 365 7, 96, 78,350

=

Gujaratmitra Pvt. Ltd. 66

0.28 : 1

0.095: 1

6 DAYS

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[5] DEBT EQUITY RATIO :-

LONG TERM LIABILITIES

= -------------------------------- OWNER’S FUND

3,52,08,635

= ------------------ 75,44,282

=

[6] DEBTORS TURNOVER RATIO :- SUNDRY DEBTORS + BILLS RECEIVEABLE

= ------------------------------------------------------ × 365 NET CREDIT SALES 12, 65,000

= ----------------- × 365 7, 96, 78,350

=

[7] CREDITORS TURNOVER RATIO :-

CREDITOR’S + BILLS PAYABLE

= ------------------------------------ AVERAGE CREDIT PURCHASE

52, 47,750

= ------------------ 3, 52, 18,640

=

Gujaratmitra Pvt. Ltd. 67

4.67 : 1

6 DAYS

54 DAYS

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[8] STOCK TURN OVER RATIO :-

COST OF GOOD SOLD [C.O.G.S]

= -------------------------------------- AVERAGE INVENTORY 3, 52, 18,950

= ------------------ 35, 27,845

=

[9] TOTAL ASSETS TURN OVER RATIO :-

TOTAL ASSETS

= --------------------------------------------- TOTAL ASSETS – FICTITIOUS ASSETS

7,96,78,350 = -------------------------------

7,6031,092 – 3,35,160

=

[10] GROSS PROFIT RATIO :-

GROSS PROFIT

= ---------------------------- × 100 SALES

1, 96, 57, 980

= --------------------- × 100 7, 96, 78,350

=

Gujaratmitra Pvt. Ltd. 68

10 DAYS

1.05

24.67

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T rading Account Gujarat Mitra Pvt. Ltd. For the year ending 2006-2007

Debit Credit

Particulars Amount in Rs.

Particular Amount in

Opening Stock 35,28,000 By Sales 7,96,78,3

0

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Purchase 3,52,18,60

Octroi 24,37,640

Freight & Transport

5,40,680

Wages Exp.

1,90,65,30Staff welfare Exp. 27,57,800

Closing StockGross Profit ***

1,96,57,90

TOTAL 8,32,06,00

TOTAL 8,32,06,00

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Profit & Loss Account of Gujarat Mitra pvt. Ltd.For the year ending 2006-07.

Particulars Amount (Rs)

Particulars Amount (Rs)

TO BY

Salary 12,73,560 Gross profit *** 1,96,57,980

Electricity power expenses 18,51,745 Advertise income 1,23,85,500

News print consumption 2,45,690

Miscellaneous expenses 3,35,160

Assurance premium 5,21,340

Telephone expenses 6,80,250

Traveling expenses 14,65,920

Vehicle (petrol & diesel) 7,42,585

Bonus expenses 10,35,000

Fax & mail expenses 62,665

Legal fees 2,50,000

Office expenses 7,52,682

Audit fees 51,000

Dep. machinery & vehicle 89,06,350

Bank loan interest 15,73,278

Repair & service expenses 1,12,310

Registration & subsc. fee 1,20,685

Machinery & tools repairs 1,20,168

Tea & break fast expenses 8,85,230

Director’s salary 3,60,000

Commission expenses 31,23,580

Net profit during the year 75,44,282

TOTAL

3,20,43,480

TOTAL

3,20,43,480

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Balance Sheet of Gujara Mitra pvt Ltd.

As on 31-03-2007

Liabilities Amount

Assets Amount

Owner ‘capital 3,50,96,72

Furniture &Fixture

47,91,846

Loans & Advances 3,52,08,65

Plant & Machinery

4,88,91,875

Sundry Creditors 52,47,750

Constructed Property

1,10,09,101

Payable Duties &Taxes

3,12,110

Elect. Installation 24,85,230

Unpaid 1,65,835

Computer Systems

96,285

Deposit 24,41,290

Sundry debtors 12,65,000

TATA 407 Vehicle 12,85,450

Bank A/c. 1,83,528

Stock-In-Trade 35,27,690

Cash on Hand 53,797

Total 7,60,31,

092

Total 7,60,31,

092

Note:- All these figures are not exact figures of Gujarat Mitra pvt.ltd. they are given for understanding of Finance.

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SWOT Analysis

o Strengths

o Weaknesses

o Opportunities

o Threats

Conclusion and Suggestion

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SWOT ANALYSIS

[1]. Strengths :-

Gujaratmitra is making enormous profit year continuously and

has earned very good reputation in the market, which is good for company’s long time survival.

Gujaratmitra has never faced any legal obstruction because of the care they have taken towards. Environment and surrounding others. Gujaratmitra has paid taxes regularly. So government never interface in Gujaratmitra function.

Gujaratmitra has received awards in the field of production, surrounding and record keeping of papers etc. which shows quality policy and environment policy.

The all employees of Gujaratmitra are well satisfied with the compensation, incentives and facilities given because it is higher than many other company so there are no bargaining, no strike etc. and peace among employees and management is well established.

Gujaratmitra has fully computerized system for Records that provides easy function of documents in each department and it saves the time and provides necessary as proof of the Government in n the time of legal obstruction.

Gujaratmitra’s employees are Skilled and Experienced they are given such work on the basis of their skill, knowledge and ability, first they put on a probation and if they satisfactory pass out, they permanently employed.

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Gujaratmitra has it’s many branch office in India and it’s distribution channel is large so it receiving the more orders and distribution newspaper is facilitated and thus sales are maximum.

[2]. Weaknesses :

Gujaratmitra’s working Procedures allows lots of documentation, which slow down the work process of the organization.

In Gujaratmitra, because of Job security and safety employees tend to be motivated and demoralized which slow down the work. They are not working willingly, they are not devoted to the work, so quality of work is not Possible.

Divya bhaskar, Gujarat samachar give a monthly Guarenteed gift to their subscriber, while Gujaratmitra have no scheme to attract a new subscriber.

Due to high expenses in salaries, maintenance and Raw material, the Profit is less.

Advance merit and Promotion are not given according to the performance of the employees it is given according to the recruitment and promotion guidelines. So dissatisfaction among some of the employees is found. The older person does not want to work under youngsters so they tend to leave the job.

[3] Opportunities :

Last year they have grabbed an opportunity for opening a new office at Mumbai (central) and New Delhi, which have expand their Market and with that their sales also Increase.

Gujaratmitra has set up Plants for other Plant for TOSHIBA, FAST – 300, etc. to move towards dynamic growth of the company.

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Gujaratmitra has not a large distribution channel like as Divya Bhaskar, Gujarat samachar. So in many states the people are not aware of the gujarati news paper ‘GUJARATMITRA’ due to they can’t increase their sales so it is take an opportunity to increase a Distribution channel and increase a more sales in other states.

[4] Threats :

In the last year, Divya Bhaskar entered in the market of news paper with a good advertisement at the time of launching a newspaper in the surat. During a last year they capture some of the market in the surat. In future also they try to covered much market as possible.

Because of price rising of Chemical, wasted oil, wasted paper is increasing continuously.

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Conclusion & Suggestion

For the requirement of completion of 4 th semester

of B.B.A. We had undergo two months summer training at

GUJARATMITRA Pvt. Ltd. Surat. With the objective to gain

Practical knowledge and experience in the company and

to study the activities of different functional area. It was

good experience at GUJARATMITRA Pvt. Ltd. studying about

the different department. On the other hand going for a

market survey was an invaluable addition to my

Knowledge. To conclude in a single student, I personally

feel that 2 month Training at GUJARATMITRA has added

many features to my knowledge wing which will

definitely help me to achieving a success during my

future and career flight.

During my Training I found that this company is in

a good and Strong Position. This company has a very

good management and staff of this company is a qualify

and high skilled. The relation between employees and

Director are good. There is a good Co-ordination and

confidence in the company. The company’s chairman I

aim to provide Better Product to customer. I am sure

that company achieve it’s goal in very short time.

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THANK YOUTHANK YOU

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