An Organization Study at

Aqua King Industries Ltd

Submitted in partial fulfillment for the requirement for the award of the
degree

MASTER OF BUSINESS ADMINISTRATION

M G UNIVERSITY
KOTTAYAM

Submitted by
Register No:

Under the guidance of

Mr.:
Faculty Member

MBA Department, BSS IT MISSION THYACDU

DECLARATION

I declare that the project report entitled An organization study on AQUA

KING INDUSTRIES LTD Submitted by me for the award of Master of Business
Administration of M.G University is my own work. The report has not been submitted
for the award of any other degree of this university or any university.

Place: Ernakulam
Date:

ACKNOWLEDGEMENT

First of all I wish to express my deep gratitude and thanks to God who helped
us in completing the organization study successfully.
I shall remain grateful to. Mr.:BSS IT MISSION
THYACDU for his amble guidance and encouragement for completing the
organization study. I am also extremely grateful to faculty member for their valuable
suggestions and advice regarding this work. I also express my profound gratitude to
project guide .,Sr. Manager, HRM for his valuable guidance and
timely advice and well-wishers for Encouragement given to us during the course of
the project. It is my pleasure to express a deep sense of grateful to
.,
Sr. Manager, Safety & Environment Department & MIS without his
untiring efforts and tremendous background information this work would not have
materialized. I express my sincere
Thanks to all the staff of GREEN VALLEY BEVERAGE INDUSTRIES LTD
for their co-operation during my study in the company. Last but not least we thank my
parents and for all their moral support and help, they Had given to me.

CONTENTS

Introduction
Industry Profile
Company Profile
Product Profile
Customer Profile
Departmentalization
Human Resource department
Finance department
Production department
Planning department
Commercial department
Purchase department
Marketing department
Quality Control department
Research and Development department
Store department
Safety department
SWOT Analysis
Findings
Suggestions & Recommendations
Conclusion
Bibliography

INTRODUCTION

O r g a n i z a t i o n s t u d y d e a l s w i t h c r i t i c a l e v a l u a t i o n a n d a n a l ys i s
of

all

the

aspects

of

particular firm. It gives a clear idea about the functions and

p r a c t i c e o f v a r i o u s department heads and operational efficiency of the
department as a whole. This particular study gives a clear idea about the
functions, practices and the delegation of authority of Aqua King Industries
Ltd, Ernakulam. With this, study gives an overview about the practical
situations, which a company is functioning According to Allen Kelly an organization
is

the

process of

identifying

and

grouping

of w o r k t o b e p e r f o r m e d d e f i n i n g a n d d e l e g a t i o n o f a u t h o r i t i e s a n d
responsibility ande s t a b l i s h i n g t h e r e l a t i o n s h i p o f p e o p l e e f f i c
i e n t l y t o w a r d s t h e a c h i e v e m e n t o f organizational goals. So it is
very much important to study the organization structure. The organization
study will help us to reveal the how things are coordinated in real time
situations. The personnel function is really all about motivation. It is
agreed that

unless

i n d i v i d u a l s a r e m o t i v a t e d t o p e r f o r m e f f e c t i v e l y, t h e y m a y
n o t a c h i e v e t h e l e v e l o f performance that is desired to them. Managerial
people

are

always

facing

their subordinates to release their

the

problems

potential more

motivating
effectively

and thereby permit the desired goals of the organization and the needs of
employees to be achieved. The purpose of motivation is to create conditions which
people are willing to work with zeal, initiative, interest and enthusiasm so that the
goals of an organization are achieved effectively. L e a d e r s h i p i s m e a n s o f
directing. It is the ability to influence a group towards the
achievement of goals. It is the human factor that helps a group identify where it is
going and then motivate it towards its goals. Without leadership, an organization
would be only a confusion of the people and machines. Training makes a very
important contribution to the development of the organizations Human
Resources and hence to the achievement of its aims and objectives. To achieve its

purpose, training needs to be effectively managed so that the right people,

in the format right time and at the right costs.

OBJECTIVES OF THE STUDY

To get an organizational exposure.
To understand the organizational structure.
To understand the functioning of each and every department
To understand the actual functioning of the organization
To understand the basic of depart mentation
To study about the employee employer relationship
To make an evaluation of the performance or the organization
To make a SWOT analysis

METHODOLOGY
The study was conducted using the method of interview and observation and
also made use of the primary and secondary data

Primary data
Primary data is collected through observation or through direct communication
with reoidentsin one form or another or through personal interviews.
The formal and informal interviews with Managers and Department heads,
employee
Direct observation

Secondary data
Secondary data are those which have been collected by someone else and
which have already been passed through statistical process. The secondary data were
collected from.

Company records
Journals
Annual report.
Website

SCOPE OF THE STUDY

The study restricted to the functioning of, AQUA KING INDUSTRIES LTD.
The study gives a detailed knowledge about the different functional areas like finance,
marketing, operations and their functions
The study covers the various aspects of Aqua king INDUSTRIES LTD the
different functioning of AQUA KING INDUSTRIES LTD. The main topic include
the following
Profile of the AQUA KING INDUSTRIES LTD
Company profile
Product profile
Functioning of various departments
Findings, suggestions
SWOT analysis

LIMITATIONS OF THE STUDY

The study was limited, because the time period allotted was not sufficient to
conduct a thorough study on the functioning of the organization. The employee of the
various departments was not able to spend enough time in explaining the functions of
their department, as it affected their work schedule. Respondents were reluctant to
reveal complete details. This lack of knowledge of the respondents and the bias of
them has acted as a hindrance to the study.

INDUSTRY PROFILE

The Water shortage around the world and particularly in third world countries
has opened new avenues for bottled water Industry. If we compare the growth and
status of Indian Bottled Industry with western or Asian market, we are far behind in
terms of quantum, infrastructure, professionalism & standards implementation.
In India, the per capita bottled water consumption is still quite low less than
five liters a year as compared to the global average of 29 liters.
Though concept of bottled water in Western countries picked up in early 1900 ,
Indian Elite first tasted it only in 70s as it was difficult to gulp down the fact by an
average Indian that water was up for sale!!
Green Valley Beverage Industries Ltd, Bombay based brand with Italian
antecedents was THE MINERAL WATER and it ruled till early nineties under
monopolistic conditions and had a dream run for so many years. Mineral water meant
GREEN VALLEY BEVERAGE INDUSTRIES LTD and vice versa. Growth in
tourism ,opening up Indian economy, rapid urbanization [ 33% India is considered
urban] shortage and improper quality of drinking water saw a spurt of growth in
bottled water , all over the country in early 90s. Till that time, bottle of drinking
water meant good old GREEN VALLEY BEVERAGE INDUSTRIES
LTD packed in PVC bottle.
The filtration process was turning a new leaf with reverse osmosis technology
trying to make a foothold. Around same time, Polyethylene Terephthalate, widely
known as PET, too, started gaining ground as an ideal packing medium. Its usage was
beginning to be accepted. With numerous companies taking a plunge around same
time, the experiment with process, packing and market was on

With no regulations to control neither the entry nor the quality, the market saw
phenomenal and unchecked growth for 7 years. Time and again, media hailed this
industry as a SUNRISE ONE and put the annual growth rate at phenomenal 40%.
Small entrepreneurs, big business houses, individuals, distributors, made a beeline for
this industry. And then came the disturbing part; In between there were numerous
reports of inferior quality brands, duplications of the product, recycling of bottles,
utilization of tap water. Even well-known brands had a tough time with reports of
inferior quality involving them started making rounds.

Perturbed by these reports, finally MINISTRY OF HEALTH & FAMILY

WELFARE [Department of Health] vide notification dated 10 it compulsory to
obtain ISI mark for every processor operating under Indian Territory. It was supposed
to be enforced from 29 March, 2001 and later date was relaxed till 30 these standards
were prepared long back, nobody had bothered to obtain the mark [Barring one: Blue
Lite, Delhi]
ISI has stringent procedure of screening the unit .Process, hygienic conditions,
in house lab testing, packing & documentation pertaining to these. Due to absence of
regulation nobody wanted to touch ISI with a barge pole as apart from these lengthy
procedures, a tag of heavy marking fee came along. Post Regulation, it became fate
accompli. Things were not the same
The new regulations outlined the processes, packing, hygienic conditions, in
house labs, presence of chemist and micro biologist, rigorous testing of
product, voluminous documentation and heavy marking fee. Out of unofficial reports
of presence of more than 3500 processors and packers, only handful survived Most of
them are bottled up!
While Pepsis AQUAFINA & Nestles PURE LIFE [1999-2002 ] started their
sojourn with Indian Bottled Water, entry of Kinley [ May 2000] really shook the
market with Media Blitzkreig , aggressive marketing and maximum utilization of
existing distribution channels. By the end of that year, it notched up 8-9% market
share, equivalent to what Aquafina had achieved after 15 months of operation. The
aggression continued & eroded market leaders share considerably and in just in 3
years it achieved what others collective couldnt do in a decade: Shake the leader. By
the end of the year 2002, claims were made that KINLEY HAD dented the
considerable market of leader but GREEN VALLEY BEVERAGE INDUSTRIES
LTDstill maintains that it has unassailable share of 50 % till date

VARIOUS FACTORS LEADING TO GROWTH OF BOTTLED WATER

Burgeoning population
Rapid Urbanization
Phenomenal increase in Tourism
Growing awareness about drinking water safety.
Inability of central local government to provide clean drinking and safe draining
water
Strained government resources

Consumption of bottled water in India is linked to the level of prosperity in the

different regions. The western region accounts for 40 per cent of the market and the
eastern region just 10. However, the bottling plants are concentrated in the southern
region of the 3400 + bottling water plants in India, more than 55 % are in 4 southern
states. This is a major problem because southern India, especially Tamil Nadu, is
water starved

COMPANY PROFILE

Name of company

Aqua King Ltd

Date of incorporation

04-Aug-1998

Address (Registered office)

Aqua King Ltd

Kolencherry , Ernakulam(DIST)
Phone, Fax

0484-2760476

Administrative departments

Industries

Name of Chairman

Mr. Jacob T Abraham

Name of M D

Mr. Abraham Jacob

Present activity

Bottling Plant

Business type

Manufacture, Supplier

Total number of workers

196

Green Valley is manufacturer of Packaged Drinking Water located in Kolenchery,

Ernakulam. The company came into existence in the year 1998 under the headship
of Mr. Jacob T Abraham, the Managing Director of the company.
"Green Valley" name quickly became established as a luxury brand through its use at
prestigious venues and sponsorship at many sporting events. With an increasing
demand for its bottled water,the company grew from strength to strength. Clients such
as Indian Railway, Travancore Devaswom Board, Indian Oil Corporation &
KTDC resorts have helped to ensure the increasing reputation and popularity of
Green Valley.
We are engaged in offering the purest form of packaged drinking water. Stringent
quality tests are conducted before making the final delivery of processed water. We
put special emphasis on the packaging of the products and offer customized packing
to suit the specific requirements of the clients.
And our other main products are Soda and Soft Drinks (Lemon, Orange & Cola)

Strategic Intent
The Mission, Vision and Quality Policy of GREEN VALLEY BEVERAGE
INDUSTRIES LTD are stated as follows:

Mission
To increase the network of super stockists and distributors in represented town
and create new super stockists and distributors in unrepresented towns whereby we
can increase our sales turn over and finally the market share.
To have motivation, training will impart to all employees for development of
skill and potential so as to benefit the Companys growth and individual growth.

Vision
To maintain our present position. i.e. No.1 among the Kerala based packaged
drinking water industry.
To make our products available in all major towns of all the districts of Kerala
State and ensure the cent percent availability of stocks any time any day.
To commit towards substantial and sustained growth of existing product and
diversified product of Food & Beverages giving equal importance to the welfare of
Human Resources.

Quality Policy
To enhance customers satisfaction by providing healthy and quality packaged
drinking water and its allied product at better price. To provide the public with
high quality drinking water that conforms to the stringent specifications of Bureau
of Indian Standards. We endeavor to supply drinking water with near zero
bacteriological level, sparkling whiteness and natural sweetness.

Quality Objective
Green Valley Industries Ltd shall establish quality objectives at relevant functional
levels which will bring continual improvement in the functions and thereby in the
organization. The quality objectives focus on strategic advantage to the department as
well as performance improvement. The quality objectives established are realistic,
quantifiable and shall set suitable action plans. Also the management will assign
responsibilities to the concerned managers for achieving the objectives as targeted in
the MD`s Vision.

PRODUCT PROFILE

Its a compliment being generic to the category, but its not very good when
consumers think any mineral water brand is Green Valley Beverage Industries Ltd.
Green Valley Beverage Industries Ltd, a product established in India by Ramesh
Chauhan, Chairman of Parle Aqua Minerals has become a generic brand. Green
Valley Beverage Industries Ltd was the first marketed bottled water in a totally virgin
market. The brand has become synonymous with packaged drinking water, thus
consumers accept any brand offered by the retailer when they ask for Green Valley
Beverage Industries Ltd. So far Ramesh Chauhans Green Valley Beverage Industries
Ltd enjoys the largest market share of 44% in the giant packaged drinking water
industry and is growing at the rate of 80% per annum. Annual sales of Green Valley
Beverage Industries Ltd have touched Rs.616 crores. In seventies, Green Valley
Beverage Industries Ltd was the only packaged drinking water which had national
presence and the sale was to tune of approximately one hundred thousand cases
valued at about Rs.60lacs.

The various sizes available are:

Product innovation To make sure that the product that reaches the consumer is always
high quality and also meets international standards, Green Valley Beverage Industries
Ltd has always been involved in improving its product packaging. One such recent
development is the temper proof break-away seal. Green Valley Beverage Industries
Ltd also recognizes the need to produce environment friendly products and is working
on the PET project. Recent innovation at Green Valley Beverage Industries Ltd has
been Break-Away seal: keeping in mind the consumers need should recognize a
genuine product that cannot be tempered with, Green Valley Beverage Industries Ltd
developed the Break-Away seal. The unique cap has been patented and cannot be
duplicated or tempered with. This technology development in the product ensures that
the consumer will only get a highly safe product when they consume Green Valley
Beverage Industries Ltd packaged drinking water.3. Product packaging To ensure
purity of the bottled water, the bottles that are used are blown and filled at the factory
itself, to avoid contamination. Green Valley Beverage Industries Ltd is extremely
conscious of environmental issues since PET bottles are not bio-degradable and not
easy to dispose. The company is currently working on the PET recycling project,
where they will collect bottles from various places, crush and shred them. The
shredded material will then be made into ropes, PET containers for the non-food
industry and other PET like polyester fiber, flower vase, gift items etc.

PRODUCTION PROCESS Over the last 15 year, company has set up 10 new units
besides taking on 7 franchisees. And over the3 year, the 120 bottle per minute (bpm)
capacity of the 17 units across the country will be increased to 250 bpm. Today Green
Valley Beverage Industries Lads manufacturing each indicates that it is represented
across the country except in east the east. The Mineral water plant is being set to
international standards with a high degree of automation and in-build mechanism
maintaining high standards of sanitation and hygiene. The entire plant and the piping,
which comes in contact with the process water, are made of food grade stainless steel.
A strict code of hygiene and religiously conducted quality controls tests (8 in number)
every shift further ensures quality product. Green Valley Beverage Industries Ltd is
100% free from bacteria and toxic minerals. Water is purified in plant capable of
consistently producing uniform quality of high purity water which meets Green Valley
Beverage Industries Ltd`s high standards. It undergoes exciting quality controls from
the water source stage to final packaging.

PURIFICATION PROCESS Purity and safety are two major factors taken care in
sourcing and processing of Green Valley Beverage Industries Ltd water. Underground
spring is carefully selected based on its portability and pathogen free water. Great care
goes in tapping this source. Only water below 25 meter is tapped. This is to avoid any

surface contamination to percolate and mix with under ground water source. Area
surrounding the water collection tube at the surface is protected and kept clean. The
steps of manufacturing process are given below.

The water is collected in water storage tank where it is chlorinated, giving sufficient
contact time (1 hr.) for chlorine to destroy all bacteria. Water then passes through sand
filter and carbon filter. Sand filter removes all suspended particles whereas carbon
filter removes odor and chlorine. The water is now free of all bacteria, suspended
particles and chlorine.

The water now goes to ion exchange where the water is softened (the undesirable
heavy salts are removed). This helps in digestion.

Water now passes through reverse osmosis plant, which is capable of getting rids of
even minute traces of toxic minerals, should and happen to exist. In its simplest form
the reverse osmosis plant consists of semi permeable membrane which acts as
molecular filter.

Water now comes to second water storage tank and it once again chlorinated. Just
prior to use water is passed through carbon filter to remove chlorine and then through
a series of micron filters of diminishing pores size. It is also sterilized with ultra violet
light and ozonized to attain a dissolved ozone residual concentration of 0.4 mg/lt. and
maintain this concentration for at least 4 min. This internationally accepted zonation is
on the safer side and guarantees and overkill most microorganisms.
Pet bottles in which it is filled are stretch are blow molded 100 C as such are sterile.
Bottles are rinsed with water prior to filling and immediately capped using rip off
closures to ensure tamper proofing.

ORGANIZTIONAL
CHART

DEPARTMENTS

 Human Resource department

Finance department
Production department
Planning department
Commercial department
Purchase department
Marketing department
Quality Control department
Research and Development department
Store department
Safety department

HUMAN RESOURCE DEPARTMENT

Human Resource Department is concerned with the peoples dimension in the

organization. Here in AQUA KING INDUSTRIES LTD, Personnel officer is
the head of Human Resource Department Under him there is the Personnel
Office, Time Office, and an Establishment Section.

Personnel Office
The Personnel Office deals with recruitment. Wage administration, promotion
and industrial relations, disciplinary actions etc. The employees are appointed through
Pecan employment exchanges. The additional employees required are taken as
apprentice or on contract basis. Selected persons could get 6 months training
efficiency in concerned on the supreme quality while selecting managerial staffs.
Presently there are145 permanent employees including the managers and engineers.
Out of which 131employees are presently working and the rest 14 are on deputation
and on long leave. The temporary posts consist of more than 100 apprentices and

contract based workers. Contract based workers consist of former employees who
took VRS from the company and external persons who are expert in this field. The
peoples recruited could get training and also various seminars and classes are
conducted.

Functions
To recruit right kind of persons for the right job at the right time.
To arrange for training programmers.
To evaluate performance of the employees.
To the handle the grievances of the employees.
To provide welfare facilities to the employees.
Provide and maintain safety measures.

Formulating policies
Statutory Labor Welfare Facilities provided (Personnel Office) in AQUA
KING INDUSTRIES LTD

Canteen Facility
The Company provided a canteen for its members. Here foods are provided at a
rate of Rs 8 per day for permanent employees. Working time of canteen is 8 hours.

Rest Rooms & Lunch Rooms

Adequate suitable rest rooms and lunch rooms (with provisions for drinking
water) where workers can eat their meals brought by them are provided

Facilities for Sitting

Company offers very good sitting facilities for employees in their working spot

Medical Facility
The company arranges medical checkups for all employees once in a year.
Health data cards are then issued to all the employees. The medical facilities are
provided to employees as well as his/her family members.

Risk Allowance
When an employee meets with an accident, during employment for the disablement
compensation is paid as per the rules of the Workmen Compensation Act. In addition
to the AQUA KING INDUSTRIES LTD allows an excreta payment of loss of wages
i.e., 50% of the (basis DA) due to such accident.

Drinking Water Facility

An effective arrangement of drinking water for the workers in each section or
department is available. Also arrangements are made for cold drinking water.

Recreational Facility
Recreational club is organized in the company premises and Rs 10/- per month
are revised from each employees.

A well functioned time keeping system is used by Aqua King Ltdfor proper
time keeping. For this purpose an electronic punching system is maintained by the
Time Office.

Statutory Labor Welfare Facilities Provided (Time Office)

Working Hour
a) First Shift6.30 am to 2.30 pm
b) Second shift2.30 pm to 10.30 pm
c) Third Shift10.30 pm to 6.30 am
d) General Shift8.30 am to 5 pm

Overtime Allowance
Overtime will be paid at double the normal wages. (Basic + DA) to all the
eligible staff and workers for those who are engaged in overtime

Leave Facilities
a)Casual Leave-15 days in a year b)Earned Leave-30 days in a year c)Medical
Leave-7 days

Conveyance Allowance
Officers who have put in a minimum of 15 days attendance in a month will be
eligible for getting an conveyance allowance amount of Rs 400/-

First aid Appliances

First aid boxes or cupboards equipped with the prescribed contents is provided
and maintained in AQUA KING INDUSTRIES LTD. This is readily accessible during
all working hours.

Establishment Section
All the wages, salary, administration and labor welfare facilities are controlled
by establishment section in AQUA KING INDUSTRIES LTD.

Statutory Labor Welfare Facilities Provided (Establishment Section)

Wages and Salaries
To provide wages and salaries to the employees

Gratuity
The payment of gratuity act 1972 has been amended by the payment of gratuity
(amendment) act 1987. This came into force from 01-10-1987. Maximum salary taken
will be Rs 3500 for gratuity calculation. In the amendment act of 1987, the maximum
amount of gratuity payable to the employees will be Rs 3.5 lakhs. It is given for good
faithful service and efficiently rendered to whole time employees of the company.

E.S.I
The employee of the AQUA KING INDUSTRIES LTD covered by the ESI
Act and contribution is deducted from the employees salary since 01-11-1992.
Employees whose salary does not exceedRs10000/- per month are covered under this
act. When employees are registered with ESI, they are entitled to get the following
benefits from ESI:-

Sickness Benefit
7 days full pay or 14 days half pay sick leave can be availed by the employees
at any time. If more than 30 days leave is required, medical certificate from an
authorized medical attendant should be produced.

Disablement Benefit
An injured person is given free medical treatment and all the expenses incurred
by him. The total expense in connection with the treatment will be reimbursed.

Dependent Benefit
Legal heirs of the employee get the dependent benefit after his death. Main
dependent are job and compensation.

Maternity Benefit
Women employees shall be allowed maternity leave with full pay for 90 days
after the date of confinement. In addition, one month leave with wages is also allowed
to the employee who suffers diseases arising out of delivery.

Funeral Benefit
For the funeral of employees, the funeral benefit provided is Rs 1000/-

Provident Fund
According to employees Provident Fund Act 1952, the employees of the
company are entitled to contribute a certain percentage of salary or wages to this fund.
The rules followed in AQUA KING INDUSTRIES LTD are known as Employees
Provident- Fund Rules. The fund shall deem to have been established on and from
16th
February 1956. A worker is eligible to get Piffle he had completed continuous
six months of regular service or 120 days during the period of 12 months. Under this
scheme, repayable loans are available to employees in liberal terms. As the scheme is
recognized, employees get benefit in income tax also.

Bonus

Bonus is paid in accordance with the guidelines issued by the Company from
time to time. An employee whose salary is less than Rs 2500/- per month is eligible to
get bonus. 8.33% of the total salary is the minimum bonus to be paid.

House Rent Allowance

House rent allowances are allowed at the following rates.

A) Salary less than Rs 2500/- is eligible to get HRA = RS 145/-

B) Salary less than Rs 3000/- is eligible to get HRA = RS 165/-

C) Salary above Rs 3000/- is eligible to get HRA = RS 185/-Uniform

Allowance

Uniform allowance
Provided to workers is Rs 525/-, once in 2 years.

Footwear Allowance
Footwear allowance is provided to the workers in the spot welding shop, paint
shop, mechanical maintenance shop etc. is Rs 425/- in every 2 years

FINANCE DEPARTMENT

Finance refers to money or funds available to a firm. A business needs at every

step to start a business, to operate it and to expand or modernize its operations.
Finance is required to bring a business into existence, to keep it alive and to see it
growing. The management of finance is essential for the success of the business.
Finance manager is the head of the finance department. He looks after the budget,
finance posting and audits of accounts. The senior officer accounts takes charge to
look into the day today affairs of the financial of the company. The senior officer
establishment deals with calculating employees wages provide provident fund, ESI
etc. The cost section prepares cost sheet and evaluate job card. There is an internal
audit section that deals with verification of accounts.

The Green Valley Beverage Industries Ltd has an initial

c a p i t a l a m o u n t t o 4 c r o r e s . I t s products are sold to its main customer KSEB.
It also has other domestic customers.

TAX:
AQUA KING INDUSTRIES LTD has to pay the following taxes:Income tax.
Sales tax.
Excise duty.
Educational cess.

The sales tax charged per meter in Kerala is at the rate of 12.5%, whereas, if
sold to other states outside Kerala, the rate is only 4% per meter (i.e., Central Sales
tax). Educational cess is 2% on the excise duty. Presently, the excise duty is 16% on
one meter and the educational cess 2% of the 16%.

Job Card:
It is used to calculate the quality of products individual production time. The
important registers maintained by the finance are given below:
Purpose Journal.
Sales Journal.
Payroll.

Sections of Finance Departments:

The various sections under finance department are:
Book and Budget.
Sales
Priced Stores Ledger.

 Costing.
Establishment.

Book and Budgets:

Collection of accounts from different sections.
Preparation of trial balance and final accounts.
Coordination with auditors.
Helps statutory auditor.

Sales:
Invoice generation.
Billing
Collection
Debtors ledger.

Price Store Ledger:

This section is responsible for maintaining accounts for the stores in monitory
items.

Costing:
Each product is having a separate section. It sets the cost of that which issued
by commercial group to add profit margin to set the price.

Establishment:
This section is responsible for cash disbursements and payment. It handles all
the payment said to the employees.

Benefits:
Medical reimbursement

Provident Fund

Incentives

Loans and advances etc.

Bills payable:
This section handles the payment to be made to the suppliers once the SRV
(Store Receipt Vouchers), PO (Purchase order) and invoice are received, cross
verification of the PO terms, quality and quantity assurance with the SRV and invoice.
Once all the claims are found satisfactory, the payment is issued as per the terms.

Other Important Functions

Payment to establishment
Wages
Salary

Payment to suppliers
Indigenous Purchase
Important Purchase (Purchase, Bills)

Terms of payment for purchase are

Letter of credit (L/C)
Advance (DD)
Cash and delivery (COD)
Site Draft (SD) (If suppliers are not familiar)

Service Bills
This section maintain bills for payment of
Factory service
Maintance (Civil and mechanical)

Internal Audit
The main function of internal audit are
Fault recognition
Suggestion for improvement
Assisting working level people
Internal audit conducts site audit, once in a year.

PRODUCTION DEPARTMENT
Structure of Production Department

In every organization, production department carries the main function i.e.,

production. Some companies produce various products and some a single product.

Objectives
To achieve monthly production target as per customer requirement
To improve quality by reducing process rejection below 3%
Increase productivity by effective utilization of resources
Maintain production and discipline in the section
Coordination of workers and shop floor activities
Share information
In Aqua King Private Ltd, there are well-established production units

The department has the overall responsibility of this department the

responsibilities of Se are as follows

Authorization of material indent, stationary indent.

Authorization of work tally
To keep up production schedule
Material follow up
Maintaining records of relevant Indian standards specifications of BIS
and inspection scheme
Reallocation of work
All standard meters shall be sent once in a year for calibration with an
outside approved agency.

PLANNING DEPARTMENT
Structure of Planning Department

The objective of this department is to achieve monthly target as per production

program issued from marketing department. SMW has the overall responsibility of
this department. He is responsible to the following:
Ensuring targeted production.
Authorization of annual/monthly production plan based on budget. The
responsibilities of SEW are:
Preparation of annual/monthly production plan.
Planning, scheduling and dispatching of job cards.
Identifying the gap in the implementation process.
Responsibilities of other functionaries involved are given against individual
activities.

The scope of this department is:

Planning in respect of components relating to the production of products.
Testing the products
Finishing and packing the products
Scheduling of operations in respect of manufacture of components.
Assembly of part and finished products.

COMMERCIAL DEPARTMENT
Structure of Commercial Department

Overall responsibility for marketing policy rests with GM. Coordination commercial
function including marketing. Commercial Department include sales department also.
Procedures
The company markets its products in 3 ways. Firstly, responding to tenders and
quotations as per customer requirement and specification. SMM shall consolidate the
requirements of the product, taking into consideration the customer requirements,
stated or unstated, statutory and regulatory requirements or any other additional
requirements determined by the company, if any, including requirement. He shall
prepare note incorporation the above requirements and submit the same to the Apex
Management for review and approval. Secondly, through approved dealers or
distributors. Order for Aqua King Private Ltd standard products are normally handled

through dealers. Changes occur in the case of specifications additional features or

standard products.
Thirdly, its through counter sales. When a customer approaches directly to
purchase the product of the company, he has to fill up the order format and if his
requirement is in line with the company specification, company registers the order and
sales is affected.
The function of this department also includes handling, storage, packaging,
preservation and delivery of finished products.
Major Competitors

Bislery

Aquafina

Himalaya

Aqua king

Materials and Planning control (MPC)

This department plays a strategic role in materials management. MPC
is the prime agency responsible for the availability of any material,
required for production and hence constantly keep track of material status. It is the
department which receives the material is made available to the manufacturing
section. As this department has the major responsibility of the stock in store and
for allocation and coordination with the purchase department procuring right material.

PURCHASE DEPARTMENT
Structure of Purchase Department

This department deals with the purchase of raw materials from various sources.
In Elite, raw materials are purchased through inviting tenders from suppliers 100% of
raw materials are purchased from outside suppliers. Production department gives
order to the purchase department to purchase raw materials. The main raw materials
are aluminum sheets, aluminum road, steel sheet, steel parts, copper sheets and copper
parts.

Purchase Policy:
Aqua King Private Ltd has a purchase policy to purchase raw materials in right
quantity and quality aright time, at right place from a right source. The source of
materials is selected by checking the samples collected from different suppliers.
Acceptance of sample can be done as per the recommendations from the quality
assurance department. If the samples are qualified, the criteria the suppliers can be
included in the list of qualified suppliers. Tenders should be sent to qualified suppliers
only. They only have the ability to provide bulk of raw materials of the company. Raw
materials required for the company as follows,

Raw materials.
Components.
Consumables.
Tools.
Stationeries.
Capital goods.
Sub assemblies.
Services.
Spare parts.

The responsibility of purchasing material rests on the SO purchase. He is

responsible for procurement, components and raw materials.

Purchase procedures:
All the purchase shall be made by purchase department.
Bill of materials shall be given by the production department.
Material intends in forward to purchase department against each projects.

Other items except capital goods required by various departments are intimated
to store who prepares purchase intend and forward the same to giving full
specification, samples of necessary requirement of capital goods is identified in
various departments and set to purchase department often getting approval from the
competent authority.

MARKETING DEPARTMENT
Structure of Marketing Department
The scope of this department is to cover all the products of the company sold
directly to customers against order or through approved dealers/distributors appointed
by the company. Overall responsibility for marketing policies rests with GM,
coordination of commercial function including marketing. This function rests with
SMM.

Duties of SO-marketing:
Now the Aqua King Private Ltd produce motor starter and meters. The
responsibility of marketing of motor starters and other products rest with SOmarketing. The responsibility of the SO-marketing is to maintain and promote dealers,
preparation and providing production programmer to workers, arranging dispatches as
per schedule, payment follow up, customer coordination scrap sales and other
assignments given by SOM.

Duties of SO-sales
The responsibility of marketing of meters and contractors rests with the section
officer-sales. The responsibility of the section officer-sales is to assist SMM in
achievement of departmental objectives and record keeping, tendering and other
assignments given by him.
The other duties of section officer-sales are as follows:
Preparation and providing production program to works.
Arranging dispatches a per schedule.
Payments follow up.
Customer coordination.
Compliance of excise formalities.
Stock maintenance.
Arrange packing.
Invoicing.
Payment collection and filing excise return in respect of meters and contractors.
Payments follow up in respect of starters, scrap and other products.

QUALITY CONTROL DEPARTMENT

Structure of quality control department

This department is concerned with checking the quality of products made in the
company. At each and every stage of production, the quality of the product is checked.
Before it becomes the final product, it is cross checked.

Quality Policy:
GREEN VALLEY BEVERAGE INDUSTRIES LTD and its employees are
committed to develop, manufacture and market house service energy meters and
motor control gears, ensuring customer satisfaction of its products and services
through continual improvement of the effectiveness of its OMS achieved by setting
and reviewing objectives.

Quality Objectives:
Top management of GREEN VALLEY BEVERAGE INDUSTRIES LTD
establishes implements and communicates operational measureable quality objectives

at all relevant functional levels. The achievement of the same is measured monthly
through MPRM.

Quality Management Principles:

GREEN VALLEY BEVERAGE INDUSTRIES LTD has framed its quality
policy and manages its quality policy manage its quality system following the eight
management principles of ISO: 9000:2000, listed below.
1) Customer Focus:
GREEN VALLEY BEVERAGE INDUSTRIES LTD meets customer
requirements and strives continuously to meet customer expectation by determining
and reviewing customer requirements and measuring customer satisfaction.
2) Leadership:
Top management of GREEN VALLEY BEVERAGE INDUSTRIES LTD establishes
and provides leadership and unity of purpose and direction through management
review meetings and provision of resources.
3) Involvement of People:
GREEN VALLEY BEVERAGE INDUSTRIES LTD believes that involvement of all
employees is essential for the better functioning of the organization. This is achieved
by planned training as given in the guidelines for training.
4) Process Approach:
The departmental guidelines of major functions follow a process approach and include
PDCA cycle, which provides proper direction for achieving results when resources are
managed as a process. It also helps to provide direction in taking planned corrective
actions.
5) Continual Improvement:
Continual improvement of QMS is achieved through measurement of quality
objectives achieved, measurement of customer satisfaction.
6) Factual Approach in Decision Making:
GREEN VALLEY BEVERAGE INDUSTRIES LTD takes effective decisions based
on results of analysis of data. This is achieved through the interactions in the
management meeting on the performance of individual departments.
7) Mutually Beneficial Supplier Relationship:
GREEN VALLEY BEVERAGE INDUSTRIES LTD tries to maintain beneficial and
a mutual relationship with supplier.

Quality Assurance
The SE Quality Assurance is in charge of quality checking of the raw material
samples. The quality assurance department also checks quality of incoming raw
materials and the products in process. Inspections of finished goods are done by AE
inspection. All meter products in the company are handed over to sales department.
The sales returned meters are checked and corrected heres a commitment toward
Total Quality Management in line with CII/EFQM guidelines, annual improvement
action plans are being implemented involving techniques like
Benchmarking.
Business Process Re-Engineering.
Six sigma.
Kaizen

These are resulting in cycle time reduction for further improvements in delivery
and technological process up-gradation, leading to improvement in quality profit to
products and enhanced customer focus on a continuous basis.
To fulfill its role as a corporate citizen towards protection and conservation of
the environment and ensuring that its products and systems also meet such
requirements, GREEN VALLEY BEVERAGE INDUSTRIES LTD has finalized a
Corporate Environment management Policy for ISO 14002 Certification.
For ISO 9001 certification, the International Audit is done once in six month by
the GREEN VALLEY BEVERAGE INDUSTRIES LTD personnel independent of
their functions and External audit is done by Bureau Verities Quality International

Management Responsibilities Regarding Quality

Management must define and document its policy objectives and
commitment to quality.
Ensure that it is understood and implement at all levels.
Define responsibilities and authorities.
Identify verification and assign to competent personnel with adequate
resources.
Appoint management representatives.

Quality System Standards

ISO - International Organization for Standardizations

Series of Standards. ISO 9000:

ISO 90001:2000.

ISO 90001:
Covers management responsibility, contact review, control of design, purchase,
testing storage, etc.
All units of GREEN VALLEY BEVERAGE INDUSTRIES LTD are ISO:
9001 certified. Certification Agency BVQ1 (by Bureau VERITAS Quality
International).
International audit once in 6 months
ISO: 9000-2000 Version Brief Overview:
Revised standard is compatible with principles of ISO 14000 and TQM. It centers on results
achieved through P-D-C-A (Plan, Do, Check, Act) and processed approach.
Focus on business needs, continue improvement through measurable performance parameters
leading to customer satisfaction.
Mandatory documentation requirements simplified required in 6 of the following areas:

1) Documentation control.
2) Quality records.
3) Internal audit.
4) Control of non-conforming products.
5) Corrective action.
6) Preventive action.

ISO 14000 (environment management system)

1) Converts Statutory, Regulatory Acts (pollution, chemical treatment, discharge etc.)
2) Energy consideration, resource utilization.

Quality issues faced by GREEN VALLEY BEVERAGE INDUSTRIES LTD:

1. Performance/Function.
Input to output performance.
2. Dimensional.

3. Completeness.

Mounting.
Fitting.
Connections.
Layout.
Foundation etc.

Incomplete suppliers.
Incomplete finish.
Incomplete spares.
Incomplete tools.
Incomplete documents (drawings, test reports/certificate).
Inadequacy (technical information)
Not clear/legible

4. Quality documentation.
Inadequacy (technical information)
Not clear/legible.
5. Delivery.

 Not in sequence as required by site/customer.

6. Others.

Finish.
Alignment.
Appearances.
Ease of handling/maintains.
Ergonomics

7. Response time, behavior and attitude of GREEN VALLEY BEVERAGE

INDUSTRIES LTD personnel towards customers.

TQM Model: The Ten Essential Steps:

Management readiness.
Customer Supplier partnership.
Environment scanning.
Existing system.
Strategic planning
TQM training.
Disciplined system implementation.
Process enhancement.
Performance evaluation.
Continuous improvement.

RESEARCH AND DEVELOPMENT

DEPARTMENT
Structure of Research and Development Department

Purpose of R&D Department

The scope of this department is the design and design modification of the
following products manufacture in the company:

a. High quality single phase AC Watt-hour meter.

b. Oil immersed AC motor starters.
c. Electronic energy meters.
d. Fully automatic auto transformer starter.
e. UPS for computers.
f. Static auto phase meters.
g. Water meter.
h. AB switches.
i. Any other new products.

Responsibilities and authorities of R&D department:

The apex management team holds the responsibility for the final approval of
the technical specification of the product, which is to be taken up for design and
development.

SMW holds responsibility to convene the core committee for reviewing the
design at various stages. He is also authorized to approve the various design outputs
such as bill of materials, drawings, flow charts of the project, approving brand etc.

SMR & D holds the responsibility of preparing the product flow chart, bill of
materials, design drawings, wiring diagrams, etc.
The R&D department has developed:

Poly Phase meter.

Air Break Star Delta Starters.
Electronic single phase meter.
Fully Automatic Auto Transfer Starter.

STORE DEPARTMENT
Structure of Store Department

SMW is the overall charge of stores. Store assistants have the individual
responsibility relating to all operations of the respective sub-stores and to keep the
records properly. The duty of assistants is to count the quantity of goods. There are
also trainees.

Functions of Store Department

Receiving material/accounting.
Issue of materials.
Items of repair/rectification/calibration/refilling sub assembly/receipt of item
for outside issue.
Inventory management.

Procedure:
For making the function of store department more effective, the store is divided
into different sub-stores, namely:

General store.
Raw material store.
Electronic store.
Starter store.
Tool store.

Stationary store. The main objective of store department is the materials to be

stored in proper places with proper accounting. Storage is done under preserved
condition whenever necessary. Identify items, which deteriorate quality from past
experience.

STORE DEPARTMENT
Structure of Safety Department

Every organization must have a safety department for the safety of workers.
Though the frequency rate of accidents is comparatively low, the management is keen
to take interest to reduce the accidents as far as possible by engineering methods and
personnel equipments at inevitable stages.

Safety precautions at GREEN VALLEY BEVERAGE INDUSTRIES LTD:

For making the functions of the safety department, Green Valley Beverage Industries
Ltd takes the following steps:

Safety committee.
Safety steward committee.
Safety training for executive supervisor and artisans.
Accidents investigation reporting system.
Issue of safety equipment.

Objectives of the Safety Committee:

Objectives of the safety committee are as follows:
Control of accidental hazards.
Promote safety consciousness among employees.

Communicate to the top management regarding safety aspects. Safety steward

will entrusted with the responsibilities of continuous watchfulness. Persuasion and
correction of fellow employees to enable safe methods of work being is adopted. In
addition to the above, award of rolling shield for safety and cleanliness was introduced
during the year 1983 in this unit. The rolling shield will be awarded to sections that
maintain goods, safety conditions of working and maintain clean line

SWOT ANALYSIS
SWOT Analysis of a company reflects the effectiveness of the functions of the
company in each and every department. Brainstorming technique was adopted to find
the SWOT. It is a group creativity technique designed to generate a large number of
ideas from a group of employees. Suggestions are evaluated and the analysis is made.

STRENGTH:
Quality of Products: The products of Green Valley Beverage Industries Ltd possess
high quality. It is an ISO 9001:2000 certified company. The company offers 15 years
warranty for its products. Before getting approval. The company products pass
through different types of tests.
Customer Focus: The Apex Management Team of Green Valley Beverage Industries
Ltd shall determine, understand and try to satisfy the needs and expectations of
customer with the aim of enhancing customer satisfaction. The Marketing Department
has the primary responsibility and Quality control has the secondary responsibility and
all other departments have the responsibility for commitments for ensuring customer
satisfaction.
Involvement of workers is high: Aqua King Industries Ltd believes that involvement
of all employees is essential for the better functioning of the organization. This is
achieved by planned training as given in the guidelines for training. Top management
of Aqua King Industries Ltd establishes and provides leadership and unity of purpose
and direction through Management Review Meetings, Monthly Performance Review
Meetings and provision of resources.
Process Approach: The departmental guidelines of major functions follow a process
approach and include (PDCA- Plan, Do, Check, Act) cycle, which provides proper
direction in taking planned corrective actions.
Continual Improvement: Continual Improvement of Quality Management Systems
is achieved through measurement of quality objectives achieved, measurement of
customer satisfaction, resolution of departmental non-conformances, implementation
of corrective and preventive actions and internal audits. These are reviewed in the
management review meetings.
Mutually beneficial supplier relationship: Aqua King Industries Ltd tries to
maintain beneficial relationship with suppliers and thereby enhance ability of both to
create value. The organization continually measures the performance of supplier sand
gives them feedback and possible help to improve performance. It also gives them
chance to assess the organization on the above chance.

Skillful workforce: Aqua King Industries Ltd shall determine the competency of the
personnel performing the work affecting the Quality Management Systems on the
basis of assessment done by immediate superior. The identified needs shall be
consolidated for preparation of the training plan for satisfying the training needs. A
yearly Competence Improvement Plan covering training, exposure visits, self-learning
etc. shall be prepared. As a result the workforce has expertise in the respective areas.
Good Industrial Relations: The relation with the top management and workers are
cordial. Not a single working day was missed due to labor unrest in the past 30 years.

WEAKNESS:
High employee turnover: With the introduction of VRS, the person shaving
experience left the company. This resulted in the reduction of experience hand in the
company.

Inadequate Performance Appraisal: The prevailing system of performance

appraisal is inadequate in the present scenario.

Lack of Motivational Techniques: The Company provides mandatory welfare

measures to its employees. But motivational technique like promotion takes too much
time.
Poor financial stability: For years, the company depended on only one customer and
the customer gained high bargaining power. The government policies also affected the
performance of the company. This lead to financial instability.
Inadequate R&D: Due to poor financial stability, company could not set aside much
fund for R&D purposes. This prevented the company from introducing new products.
Because of this, the competitors which were established after Aqua King Industries
Ltd overtook the company in many areas.

OPPORTUNITIES:

Fast growing field: The best beverage for India in the new millennium seems to be
water. In recent years, the bottled drinking water market has been witnessing high
decibel level of activity, with a host of new entrants. The bottled water market which
worth Rs. 1000 crore is expected to be Rs. 5000crore by 2010. This will increase a lot
of scope for bottled water market. Green Valley Beverage Industries Ltd can utilize its
distribution chain: - With GREE Valley becoming a generic name for bottled drinking
water. If company can manage the distribution chain of the product to make it
available where the consumer needs it the most, the company may well succeed in his
gamble with water. For this the company can connect it with dealers and other
distributors who will market the products for them all around the world.
Launch of premium pack: The Company also has its premium product range. This is
prepared keeping 5-star hotels and other premium customer. This pack will be sold at
Rs. 20 per liter. This will give a tough competition to the EVIAN, the biggest player
in the premium water range which sells its1 liter water at a hefty of Rs.85 per liter.
Change of image: The Company has changed the color of the product. It has changed
from blue to green. By changing the color, the company has provided a new product
to the consumers; they will be getting a new and a refreshing product.
Increase in production: Green Valley Beverage Industries Ltd is eyeing the Market
and is In the process of increasing the production by setting 4 new plants adding to its
23plants. This will increase the production capacity of the company.

Threats:
Competitions: To get some share in the market many new players are entering in the
market. Among them major names are Godrej, which is launching its product AQUAPURE and Tata-Tea is looking forward to but Himalayan, this will increase the
competition. Also Britannia which is distributing EVIAN is planning to launch its
own brand. There are also new entrants ATCO with BRILLIANT water, DS FOODS
with CATCH are also coming. Even Hindustan lever is planning to enter into the
market. This is give a tough competition to the current water
Emerging of modern technology: Due to globalization modern technology were
available in the market. The competitor make s of that.

FINDINGS & SUGGESTION

FINDINGS:
The major findings are:
Good reputation of the company: Quality products and the government brand
name is a major advantage for the company. It as a wide acceptance among the
customers since it possesses a good customer handling and great quality products.

Well-disciplined staff and employee: The work force is the strength of the company.
All the workers work whole heartedly for the progress of the company even in bad
times. There was no labor conflict in the past 30 years.

Hard working skilled labor force: The labor force is very skilled. The company
recruit fresh technicians and give extensive training to them.

Good management employee relationship: The grievance re addressable system is

very effective in the company. The company believes in the policy Prevention is
better than cure, and it results in a good employee employer relationship.

Effective attendance system: The Company follows a punch card system. By which,
the company can find out the total hours an employee spend in the working place.

Harmonious Industrial Relations: The HR department makes sure that every

reasonable need of the employee is met. The company considers employees as their
greatest wealth.

Maximum capacity utilization: The company plan their personnel needs very
effectively and recruits the correct number of persons. This ensures the maximum
utilization of resources.

Regular feedback system: The feedbacks from the customers are collected in time
with a view to improve the operational efficiency. For this the customers are contacted
personally after a certain period of delivery. The company provides feedback forms to
the customers.

Good HR planning: HR planning is excellent. The company calculates the personnel

requirement well in advance and act accordingly. Most of the time their planning is
accurate. This ensures the effective utilization of resources.

Solvency: Solvency of the company is good. It maintains a favorable solvency ratio.

SUGGESTIONS:
The major suggestions are:
Employee Turnover should be minimized: In the long run, this may seriously affect
the company. So the real reasons behind this should be found out and corrective
measures should be taken
Performance appraisal system should be improved: At present the companys
performance appraisal system is not up to the mark. The companys techniques are
little outdated. A 360 degree appraisal system can be introduced.

Improve the motivational techniques: The motivational techniques need a revision

on the grounds of increased employee turnover. The company should make the
employees more loyal to the company. For this timely promotion, incentives and plans
like ESOP (Employee Stock Option Program) may be introduced.

More marketing efforts should be made: The new technologies in the information
technology can be utilized for that. The website of the company should be converted
into an E-commerce portal. All the companys products should be listed with pictures
and all the specifications and facilities for online trade should be made.
Infrastructure should be developed for improving the output.
Technology transfer should be established with some reputed organization.
Company should appoint marketing executives.

CONCLUSION
As we have seen from the market survey that packaged drinking water industry
is very huge and growing rapidly. The water market is going to reach Rs. 2000 cr. till
the end of 2003. Thus we can imagine how big the water market is and imagine the
growth in this industry. This market is having large share of unorganized sector. In
water industry production cost is very low. But the distribution cost of operations and
make sure about the availability of water. Green Valley Beverage Industries
Ltddistribution network to retail outlets is the best example. They have given 20 lt.
jars to there trailers and thus reduce the distribution cost. Now there is trend in the
market to give bottle without security and a dispenser free of cost to a party using 100
lt. of water. With the big players, who have the support of the financial muscle and a
large consumer base in other categories with them, like Pepsi, Britannia, Nestle and
Coca-Cola the battle is the tougher arena of brand building. All the multinationals are
looking at high-octane advertising targeting specific consumer segments. Sensing
troubled waters ahead, Green Valley Beverage Industries Ltd is busy working in
strategy to soak up the competition and protect his water kingdom. By the strategies
followed by the Green Valley Beverage Industries Ltd has become a synonym of
packaged drinking water. By the institutional survey, dealers survey and the
consumers survey we got many conclusions and found out the market share of the
brands involved in this industry. According to it Green Valley Beverage Industries Ltd
is the market leader having the market share of 44%, Kinley is its nearest competitor
having its market share of 31%, Aquafina 15% and other brands are covering 10% of
their market share. Thus company should emphasis more on its advertisements,
retailers and wholesalers margin. Company should also have a keen quality control
system because their break-away has been accepted by the public.

ABBREVIATIONS
Prd.Com

Production Committee

SMW

Senior Manager Works

MPRC

Management Performance Review Committee

MRC

Management Review Committee

SER&D

Senior Engineer Research & Development

AEQA

Assistant Engineer Quality Assurance

SEW

Senior Engineer Works

SO Store

Section Officer Store

SM Com

Senior Manager Commercial

SPO

Senior Personnel Officer

SMA

Senior Manager Accounts

SM MKG

Senior Manager Marketing

SO MKG

Senior Officer Marketing

SOS

Senior Officer Sales

SOA

Senior Officer Accounts

SOE

Senior Officer Establishment

E/M

Electrical Maintenance

GI

Goods Inwards

TO

Time Office

BIBLIOGRAPHY
Books & Journals
Boyd, Harper W., Marketing Management, Harcount Brace Jovanovich, New
York, 1972..
Drucker, Peter, F., Management: Tasks, Responsibilities, Practices, Harper&
Row, New York,1976.
Kotler Philip, Lane Kevin, Jha Abraham and Mithileswar(2007)Marketing
Management- South Asian Perspective, New Delhi,
ISO 9001:2000 Quality System Files

Websites
www.pepsico.in
www.Greenvalley.com
www.google .co
www.wikipedia.com
www.tradeindia.com
www.surfindia.com