Introduction

Benta Ceramic has held a very long jounery in the industry and stands a
top its experince and sense of innovation to all since toall since the
initiation of our first unit in the year of 2008. We realized that, Sucess a
demand creativity & innovativeness. In a span of 7 years.
Benta Ceramic has managed to innovate with the changing industry
from decorative rooting tiles to sober and attractive floor tiles From
luster wall concepts to handorafted because there is one think is in
comma : Willingness to enhance life styles. Benta Ceramic had a very
long journery in the industry and stand atop its contemporaties like, a
shining star rariating its experience and sense of innovation to all.

PROJECT AT A GLANCE

Name

Benta Ceramic Ltd.

Address

Pipli Road,
Nr. CNG Pump,
At. Bela,
Morbi-363 642.

Establishment Year

2008

Form of Organization

Private Limited

Accounting Year

31st March

Contact

+91 98254 00540

Fax

(02822) 252228

E-mail

bentaceramic@gmail.com

Website

www.Benta
Ceramicindia.com

Bankers

State Bank Of India.

History and development of the Firm

The Benta Ceramic has created a unique pride of place amongst
its counter parts. A book can guarantee a perfect score in the
examination if it is prepared by qualified persons backed up. Same
way well established organization provides knowledge of which
closely about real life situation.
The Benta Ceramic industry was established in the year 2008.
The promoter Bhavesh bhai Patel started the industry. In the
beginning the company had to strive very hard and had to pass
from all things and thicks that a new company generally has to
face. But gradually it started developing because of strong and
efficient management, restless efforts and of course hard work of
the employees, the main assets of the company.
The Benta Ceramic industry is situated in Pipli road- Morbi and it
covers about 9 acres of the Morbi estate.
The main product of the company is wall tiles.

SIZE OF THE FIRM

According to the definition given by Government of India, the
size of the industry can be divided into three main types.
Small Scale Organization
Medium Scale Organization
Large Scale Organization
If companys investment in plant and machinery is more than 4
crores, it is called medium scale organization.
The investment of Benta Ceramic Pvt. Ltd. in fixed assets is
of Rs. 9,80,00,000.00 Therefore, it is coming under the category
of large scale organization. It also uses manpower, electronic
machinery and having more than 225 workers.

FORM OF ORGANIZATION
There are many types of organization in our country. The main amongst
them are proprietorship, partnership, & public L.T.D. Benta Ceramics is
private limited companies there are a board of director manage the whole
company.

LOCATION
As this is well developed Industrial zone, power connection from Gujarat
Electricity Board is available very easily.
The site is very near to MACHCHU RIVER and dam, so here by plenty of
water is available at very low depth.
As MORBI is very famous for its roofing tiles, floor-tiles, Vitrified-tiles,
sanitary-wares so direct consumer of these product visit MORBI for their
requirement over and above dealer network.
As in this area there are more than 45 units engaged in the same line, raw
material suppliers and machinery suppliers used to visit this area so raw
material availability became easy. Experienced and skilled machinery
repairers and technocrat are available here.
ADDRES;- PIPIL ROAD,
Nr .CNG Pump,
At. bela morbi- 2

VISION AND MISSION

Vision
The management of Benta Ceramic has committed it self to six long term
objectives.
1

Excellence in quality.

Ceaseless quest for higher productivity.

Maximum customer satisfaction.

Development inclusive of employees growth

Vigilant search for opportunity for growth

and fulfillment of social objectives.

Mission
In fiercely competitive industry, consumer durable markets company
mission is to make a difference in the lifestyle and introduce new
dimension to enjoyment offer new age technology and digital concepts
working hand with domestic industry to produce and sell excellence and
come close to the Indian customer through committed service.

ORGANIZATION STRUCTURE

Organization structure is the diagrammatic representation of

authority responsibility relationship.

Chairman

Managing
Derector
(General
manager)
Production
Manager

Marketing
Manager

Finance
Manager

Administrat
ive & H.R.
Manager

Production
Incharge

Marketing
Incharge

C.A.

Directly
controlled
by M.D.

Production
supervisor

Quality
Control
Incharge

Skill worker

Lab Assistant

Unskill
workers

Lab workers

Import
Incharge

Export
Incharge

Assistant

CONTRIBUTION OF UNIT

Contribution suggest that What is the contribution of this unit in

Industry ?
The success of any business is not only measured in terms of profit but
also by their contribution, to the welfare of the society & customers.
10

Benta Ceramic Pvt. Ltd takes at most care and attention to the
customers needs, allows them to live up to the highest ethical standard of
customer service.

AWARDS AND CERTIFICATES

Certificates : Central excises registration certificate

Employment provident fund organization
certificates
11

 Trade mark registry certificate

License of business
Conserve water save life certificate
Ministry of commerce certificate

AWARDS : 3rd Rank in Total Vitrified Company to Pay

High C.E.
8th Rank In All Over C.E. Department Pay
High C.E. 2010-11

INTRODUCTION

The production of a firm is concerned with the creation of a

product or services required to satisfy customer needs.

In any

business, suppliers are needed for product or service, it is quite

12

obvious that activities of production system must be related to

the customer demand or reflected in the continuous flow of order.
It

is

the

most

important

department

departments of an organization.

amongst

the

other

Personnel department, finance

department, marketing department are very much depended on

production department.

ORGANISATION CHART

13

General
Manager

Production
Manger

Production In
charge

Quality
Control In
charge

Production
Supervisor

Skilled
workers

Semi Skilled
workers

Unskilled
workers

14

Lab Assistant

Lab workers

PLANT LAYOUT

An important decision which has a bearing on efficiency of production

management related to the suitable location of plant. The chief object of an
Industrial concern is to maximize profit through the minimization of cost
of production. This is possible when the firm is of the right size and is
located at a place, which provides economics of all kind in production. In
other word optimum size has to be combined with optimum location if
profit to be maximum.

15

TYPES OF PRODUCT
Product has the basic and important position in business organization. The
main production which report is prepared is wall tiles. There are other
types of tiles also like

No. Name

Size(mm)

pieces Sq.mtr

Sq.feeet

kg

Micro crystal tiles

Digital PGVT

800x800
600x600
1200x1200

2
3
2

1.28
1.08
1.44

13.78
11.63
15.5

42
31
39

800X800

1.28

13.78

36

250x600
300X450
600x600
800X800
800x800

8
6
4
3
3

1.2
.81
1.44
1.92
1.92

12.92
8.71
15.5
2.67
20.67

21
12
29
44
44

600X600

1.44

15.5

29

300x300

10

0.92

10

19

600X600

1.1

14

28

Digital wall tiles

Double charged tiles

Nano polished tiles

Parking tiles

16

THE MANUFACTURING PROCESS

17

18

MATERIAL HANDLING EQUIPMENTS

The material handling process means movement of material from one place
to another place for the purpose of processing. They are moved either
manually or mechanically with the different type of material handling
equipment.
In Benta Industries every department is having a network of steel tracks
for moving the trolley with the goods department to another.
The jobs done by material handling equipment include lifting, moving,
dropping, positioning, holding, realizing, stocking, etc.
This industry, heavy material transfers with the help of overhead Crain. So,
company has to maintain very effective material handling and on the basis
of this material transportation time is decrease in the company and material
is made available at the right time where it is required.

19

RAW MATERIAL USED

List of raw materials used for production of Wall tiles
Raw Material
Pots feldspar
Soda feldspar
Quartz
Ball Clay
Ashapura Clay
Kadappa Clay
China Clay
Ukraine Clay
STPP
Body Stain
Soluble Salts
LPG
Zircon

Place where it is obtained

Rajasthan
Rajasthan
Rajasthan
Rajasthan
Kutch
Andhra Pradesh
Gujarat
Import from Europe
Import from China
Import from Italy
Import from China
Madhya Pradesh
Gujarat
Import from Australia

20

MACHINERY USED IN PROCESS

Benta Ceramic use much machinery to produce floor tiles. Some of this
machinery is imported from china which is as follow:

Press machine

color mixture

21

Colour storage
BISCUIT SIDE CLEANER

22

Glazed machine
machine

Design

MACHINERY MAINTENANCE

As the machines are used by different persons, its maintenance is the prime
factor. They used the break down system to maintain the machinery. Some
of its parts are changed or sometimes they sharpen the blades and made it
polished.

23

QUALITY CONTROL AND QUALITY ASSURANCE

Quality is strength of Benta Ceramic Pvt. Ltd. They are having very
sophisticated in Earth Laboratory for testing of raw materials & different
quality test to keep the product quality always high.

24

Benta Ceramic Pvt. Ltd has its inspection plan for all the components and
its process of different stages of production.
1)

Incoming Material Inspection :

When a new lot of raw materials come they do first sampling in scientific
way and do complete physical & chemical testing. If all parameters are as
per specification then we use in production.
2)

Process Inspection :

They also maintain various process control parameters at different stage of

manufacturing process.
For example: Ball Mill, Granding, Spray Drying Particle size distribution of
body, pressing, Vitrification of granite tiles in modern roller kiln.
All manufacturing plants are ISO 9001 certified with strict quality control
standards. Their highly experienced Quality Assurance Coordinators
rigorously follow quality assurance procedures to maintain conformance to
the finished product specifications.

INSPECTION
OF RAW MATERIAL

Raw materials are inspected and checked before they are

sent to production department. It is maintained in Benta as per
guidelines of ISO-9002.
25

Flow chart for inspection of raw material can be showed as

follows.
Sampling from truck
MC% content
Grinding
Drying
Powder preparation
MC% addition
Pressing
Drying
Firing
Loss on ignition
Fired colour
Water absorption

Waste Management

26

Every company makes the good product and also faces the problem of
wastage. Most of the company leaves behind much waste materials while
processing and its disposal is generally a problem.
But the wastage left behind by Benta Ceramic Pvt. Ltd. Is sold in the
market of lower price.

STORE KEEPING
Storekeeping means the intended interruption of the operational flow of
material, i.e. consciously formed existence develop. The storekeeping

27

requires a camp, i.e. an area, a building or an area, in which goods or

goods can be kept.
Storekeeping is keeping stock of items. This term is used with reference to
stocks which are kept in offices, big organizations, and factories.
Storekeeping entails the person to keep a proper record of all the material,
stationery, other items, furniture, fixtures etc. which is purchased by the
organization. This material is kept properly indexed and whenever a
particular part, stationery, any other requirement is indented for the Store
keeper should provide the same.
Store keeping in short means a proper accounting of goods, materials,
stores that come into an office or organization.

INTRODUCTION
This is one of the main departments of the any organization without human
resource we can not even think about the organization. Personnel
28

management is one of the parts of organization structure. An organization

without some structure could be compared to an airport that has no ground
or air-control over the air planes using the facilities.
An organization is a human grouping in which work is done for the
accomplishment of some specific goals. The management of human resource
is divided as a system in which participants seek to attain both individual
and group goals without human factor efforts organization can not be
accomplished. Rensis Likert rightly observes all the activities of any
enterprise initiated and determine by the persons.
Personnel department is very much important. The personnel department is a
staff department performing several functions. The major functions
generally include the following.
Selection, education and training, wages and salary-administration and labor
relation. A more global area in which the personnel department is
particularly interested is that of the personnel relationship and interactions of
employees human relations.
Currently, in face ceramic, there are 95 company employed employees for
different jobs. The company has given routine and manual operations on
contract basis. There are nine different contractors for different types of jobs
like raw materials charging, collection of tiles coming out from the kilns,
frits charging in the ball mills, sorting and packing of the finished product
and other routine operations.

ORGANISATION CHART

29

Board of Director

Managing Director

Executive Director

Personnel Director

In Benta ceramic Pvt. Ltd., separate department for personnel for

the achievement of goals and the personnel manager has
authority and higher status in the organization in his own
department.

HUMAN RESOURCE PLANNING

30

Human resource planning is very most important of personnel management

because, without human relation company ca not reach at the high level. If
the objective of the firm is met, managers must be able to deal effectively
with their personnel. To do this knowledge of employee motivation is
necessary. Also the supervisor must know how to deal his employees.
In this organization also important given their workers to provide provident
fund, drawing and so many service by personal department. Salary is
provided according government rules & qualification of workers.

JOB ANALYSIS AND JOB DESCRIPTION

31

Job Analysis
The BENTA CERAMIC collects information from the records maintained
by personal department. The information collected from the job analysis may
be used for the following purpose. They are as below.
1. for recruitment, selection & placement of night person on the right job.
2. It helps in appraising the performance of the people on the right job.

Job Description
Job description means to give information and guidance to the candidate
regarding his particular jobs for which he has been specified in the
organization status, duties remuneration, function, behaviour and responsibility
are known by him under this head.
BENTA CERAMIC when recruits candidate for the job gives then guidance
and information about the job. The duties and responsibilities are fixed.

Job Analysis
Job Analysis is process of studying and collecting information relating to
the operations and responsibilities of a specific job. It is a systematic
exploration of the activities within a job. It is a basic technical procedure,
one that is used to define the duties, responsibilities and accountabilities of
a job. The immediate products of this analysis are job descriptions and job
specifications.
JOB DESCRIPTIONS
32

JOB ANALYSIS
JOB SPECIFICATION

JOB SPECIFICATION :It is a standard of personnel and designates the qualities required for an
acceptable performance. It is written record of the requirements sough in
an individual worker for a given job. In other words it refers to a summary
of the personal characteristics required for a job. It is a statement of the
minimum acceptable human qualities necessary for the proper performance
of a job.

RECRUITMENT & SELECTION

33

It is an important matter for any company or organization that how to select

workers and recruit them. If the company does not select the talented
workers for organization, the arrangement of whole department will be
disturbed so that company chooses talented & skilled persons.
Several methods are used to aid the personnel manager in evaluating a job.
Application blanks, psychological tests and personal interviews are among
the most common techniques.
In this organization at the time of recruitment, company gives the
advertisement in newspaper, industrial magazine, internet.

PLACEMENT & INDUCTION

34

An applicant who has cleared all the hurdles in the selection

procedure is offered a job.

The main problem after final

selection is to place him on some suitable job.

The out of

offering the job to a finally selecting candidate is called

placement.

The selection procedure comes with placement of

workers on the job.

Induction

is

technique

by

which

new

employee

is

recapitulated into the changed surrounding and introduced to the

practices, policies and purpose of the organization.

In other

words, induction means introducing or orienting a new employee

to the organization and to follow up for his adjustment in the
organization.
In this industry, when a new employee is selected, he is kept
under the supervision of his superior where he is trained.

The

new employee is provided with the operational knowledge that is

specific to the position and location .

35

PROMOTION & TRANSFER

When an employee is putting the high grade from the present grade so that
he is getting financial benefit and also increases his authority it is called
promotion policy.
Need or Cause of Promotion
1.

Reward of faithfulness

2.

Reward of work

3.

To satisfy their ambition

4.

To raise productivity

5.

To take benefit of their work

6.

To develop leadership

7.

To reduce labour turnover

8.

For effective public relation

Every human being has own moral every, person is thinking for getting
promotion In Benta Ceramic the promotion depends upon the experience,
skill etc. of the workers

Transfer:
A transfer is a horizontal movement of an employee from one job, section,
department, shift, plan or position to another of the same or another place
where his salary and responsibility are the same.

36

TRAINING AND DEVELOPMENT

Training:
After the employee has been selected, placed and inducted, he must be
trained. Training means to give knowledge to personnel about his latent
strengths and his work, to make aware about to educate him according to
the duties.
According to Michel Julius Training is such a process, which helps
personnel achieve the interest, skill and ability for carrying out special
tasks.
The Benta Ceramic Pvt. Ltd. Provides training to the new employees as
well as on the job training also.
In this industry, when a new employee is selected, he is kept
under the supervision of his superior where he is trained. The
new employee is provided with the operational knowledge that
is specific to the position and location

Development:
Training a person for higher job with more authority is called development.
The development needs education and experience of the worker. A
development is a systematic process of management training and growth
by which individual gain and applies knowledge, skills, attitude, workers
and work organizations effectively.
The Benta Ceramic Pvt. Ltd. Arranges seminar, lectures, group discussion
etc. But this is only for official level employees
37

WAGES & SALARY

Wages is the reward of labor and salary is the reward of workers &
employee. Benham defines wages as a sum of money paid under contract by
an employer to worker for service rendered. In ordinary usage, wages refer
to the income received by worker from an employment.
This business provides good salary & wages to them employee and workers
and labor. Firm provides salary & wages according to government rules and
qualification of person. Company provides salary in time. All the employees
are on monthly base wages.
The company promotes the employees on seniority basis as well as
performance basis.

38

PERFORMANCE
APPRAISAL SYSTEM

Performance appraisal is the assessment of an individuals

performance in a systematic way.

The performance being

measured against such factors as job knowledge, quality and

quantity of output, initiative, leadership abilities, supervision,
dependability, co-operation, judgement, versatility, health and
like assessment should not be confined to past performance
alone.

Potentials of the employee for future performance must

also be assessed.
In Benta Granito, the supervisor sees the employees ability to do
work properly
responsibility

and
or

efficiently, whether

not,

how

is

colleagues, etc.

39

his

he understand

behaviour

towards

his
his

EMPLOYEE BENEFITS
Now a day, most of the firms provide the provident fund scheme
or other facilities to their workers. It is important as it is one
kind of security of a worker.
Benta Granite provides various monitory and non monitory
benefits and services like:
Bonus 10% extra bonus is paid to workers.
Allowances Various types of allowances are given to
workers.

Benta provides two wheeler facilities (Honda &

Splendor) and 100% expense of petrol.

Statutory Welfare Measures Under this, the company
provides first aid facility, cold water facility, company
distributes sweets and other eatables on the festivals like
Dashera, Diwali, etc.
Loan Facility Loan is provided to employees when in need.
They are not charging any type of interest on the loan. It is
repaid in installments.

40

RECORD KEEPING SYSTEM

It is very much necessary for an organisation to keep the reward

of its workers and many other details related to it.

BENTA Ceramic is maintained many register to maintain the personal

records the following resisters are maintain.

Daily present record

i.

In this register present and absent of each employee written.

Salary and Wages register

In this register salary of each employees is written. Any employees who get
how mush salary at end the year is written.
ii.

Leave encasement record

Even on declared on public holiday worker perform his work and not enjoy
holiday is known as encased.

iii.

Register of employee

Records also maintain for the personnel details of the employees like his
name, age, sex, address, etc. and also present position of employees.

41

GRIEVANCE
HANDLING SYSTEM

Grievance is any discount or dissatisfaction, whether expressed

or not, whether valid or not, arising out of anything connected
with the company, which an employee thinks or believes or even
feels to be unfair, unjust or inequitable.
In case of Benta ceramic, most of employees are satisfied and
management always tries to satisfy needs of employees as
quickly as possible. If any problem arises than related manager
will try to solve it.

42

ESI SCHEME
For a country to grow and develop, there should be sustainable and balanced
growth of agricultural and industrial sectors. Thus, industrial sector play a
major role in improving the wealth of a country. In order that industries
focus on their core areas, i.e., optimum utilization of the available resources
And improving the productivity of the factors of production, without
worrying about protecting the workforce from the physical and financial
distress arising out of sickness, maternity, employment injury, etc, the ESI
Scheme was devised.
The employers play a major role in the functioning of the Scheme, through
registration of its employees, remittance of contribution and through
compliance with the provisions of the Act. This guide is meant to be a
Reference booklet for the covered and coverable employers, whose role is
Pivotal for the success of the Scheme.

BENTA CERAMIC gives ESI like providend fund to

employee in the company having group insurance for
workers and group insurance for all staff member.

43

INTRODUCTION
Market is that place where things are bought & sold. Marketing department
is one of the main departments of the business. Businessman can not run any
business without market. An organization on produces something and sales it
in market. Suppose market is not available for produced thing, businessman
can not sell it. And produced things not sold in market.
The American marketing association committee and definitions has defined
marketing as The performance of business activities that direct flow of
goods and services from produces to consumer or user.
Kotler defined marketing is an interfacial activity to selling the product in
the market.

44

ORGANIZATION STRUCTURE
Organization structure is important for every organization. Few men are
engaged in this structure. Benta ceramic is a middle Scale organization so
far as concern over company they have given a vital important to the
organization structure. Ultimate aim for the well organize structure is to
obtain a maximum output from the present resources.

Director
Marketing
Marketing
Manager
Marketing
Executives
Sales
Executives

45

ADVERTISING & ADVERTISEMENT BUDGET

ADVERTISEMENT

Now a day, marketing plays an important role for the entire

organization. Marketing is very much necessary for all the
products as without marketing the consumer will have lack of
information about the products.

Thus, to make the consumers

aware of the product, marketing is done.

BENTA advertise their products on very large scale. They
advertise their products on television and also do wall paintings
all over India. They also distribute pamphlets for the same

46

PRICING
Price is the amount charged for the product or service
including any warranties or guarantees, delivery, discounts,
services or other items that are paid of the conditions of sale and
are not paid for separately. To the buyer price is a package or
expectations and satisfactions.
Pricing is an important decision that every company has to take
high price or low price may create a bad reputation of company.
The price of a product is a crucial decision.
In Benta Granito, pricing policy is cost + profit.

Whatever

expenses have incurred during the manufacturing of product is

considered + profit is too included. Competitors price are also
considered, their prices are higher than their competitors.

47

CHANNEL OF DISTRIBUTION

Distribution channel plays an important role in marketing the product. It is

the most important way to reach the product at the final consumer by
establishing proper channel. The channels of distribution is as follows :

1.

Manufacture Consumer
There are three alternatives in the direct sales to consumer.
(a) Sales through traveling sales force.
(b) Sales through advertising & direct method.
(c) Sales through retail shops of manufacture.

48

MARKET RESEARCH

Market

research

is

the

systematic

and

intelligent

investigation or study of the who, what, where, when, why and

how of actual and potential buyers.
It is the systematic gathering rewarding and analyzing of
data about problems connected with the market place. It is the
scientific and controlled process of gathering of non routine
marketing information helping management to solve marketing
problems. It acts as the investigative aims of marketing manager
and management tool in planning control cycle.
In this industry, first of all they study about customers
requirements. They try to introduce good facilities every time,
they have a marketing research team which goes all over country.

49

COMPETITORS
Same as the other production wall tiles also these is a competition.
When there are no competitors in the market, the firm enjoys his monopoly
but Benta Ceramic is not free from competition. In morbid and other
these are many units produces wall tiles.

Some of competitors are given bellow:

1.

Excel

1. Orken

2.

Deco

2. Simpolo

3.

Nalco

3. Casa

4.

Angel

4. Lorenzo

5.

Varmora

5. Delfina

6.

Supreme

6. Sorento

7.

Apple

7.

8.

Kajariya

Real
vitrified
8. Sunwista

9.

Frita

9. Dunexo

10.

Duracon

10 Novagres

Through there are lots/about 200 competitors of Benta Ceramic but it is

still going well because of technical knowledge and qualified engineer.
50

PRODUCT LIFE CYCLE

Product life cycle helps a marketer in preplanning the entry of a new

product in the market. The life cycle is a fact of existence for every
product. The product life cycle indicates that product is form or introduced
grows attains maturity in a particular market and then sooner or later it is
found to enter in its declining stage i.e. decay in its sales and ultimate
death.
Thus product life cycle includes the following stages :
I. Introduction
II. Growth
III. Maturity
IV. Saturation
V. Decline
The product of Benta Ceramic Pvt. Ltd. is in the growth stage at present. It
is shown in the below diagram

Introduction

Growth

Maturity

51

Decline

BRANDING
The American marketing association defined a brand as a name, term,
sign, symbol or combination of them. Intended to identify the goods or
service of one seller or group of seller and to different them from those
of competitors. Brand today play a important roles that improve
consumers lives and enhance the financial value of firm.

Starting with Benta group. They brand name attaching Benta. In

competitive world brand name is important for selling product. Benta
Ceramic Pvt. Ltd. Have a strategy of using the credibility of our brand
to challenge the dominate players in a range of industry they in mind of
customer, so Benta Ceramic Pvt. Ltd. Jumped into with the Benta
brand.

52

PACKAGING

Many marketers have called packaging as fifth P of marketing mix along

with price, product, place & promotion. Most of the physical products have
to be packed & labeled. Sometimes the product is identified due to its
exclusive P packaging instead of its name. It includes the activities of
designing & producing the container for a product.
For the export product Benta Ceramic packed product by palate packing
machine in a box the objective of packaging as under
Identify the brand
Convey describe and persuasive
Facility product transportation and protection
Assist at home storage
Attract customer by attracting color packing.

53

LABELING
The Alien labeling systems are automatically-operated in-line
systems which can be configured for the labeling of cylindrical,
elliptical or rectangular products; moreover, they can suit specific
requirements, such as the application of tamper-proof seals or
labeling of singularly shaped products.
All Alien linear labelers have equally been designed according to
cutting edge designing criteria which, in strict compliance with CE
regulations, make every machine suitable for even the harshest of
conditions, guarantee great labeling accuracy even at high
production speeds and feature a high degree of operator-friendliness,
as the start and change-over operations are particularly simple and
intuitive.

54

INTERNATIONAL MARKET
International market is very important for the any company to promote of his
products and brand creation of the products in the world wide. Export is also
necessary to obtain the foreign currency also. There is huge opportunity in
the world wide maket to sales promotion of your products.
In this organization there is very good sales in the world wide and pick up an
every opportunity to promote the products in the international market as well
as cover a good market due to his good quality of goods and export strategy.
At present Benta Ceramic is exporting wall tiles in the below mentioned
countries :
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

SRI LANKA
U.A.E.
AUSTRALIA
NIGERIA
SOUTH AFRICA
KUWAIT
DOHA
GHANA
PHILLIPPINES
ISRAEL
BANGLADESH
NEPAL
SWEDAN
PERU
UGANDA
U.K
IRAN
IRAQ

55

PRODUCT LINE OR PRODUCT MIX

Product mix is the set of all product line and items that a particular
seller offers for sale to the buyer.

Product line is a group of products that are closely related because

they function in a similar manner, are sold to the same customer
groups, and are marketed though same types of outlets of fall within a
given Price range.

PRODUCT LINE

MOSAIC
TILES

GLAZE
TILES

56

TARGET MARKET AND MARKET

Target Market
This week we have been discussing demographics and target marketing. We
have discussed how important it is for marketers to target a specific group of
people, rather than the masses. If you try to sell to everyone, you will sell to
no one. come from upper-middle to high income families, living out on their
own for th
You and a partner will be given a product or service and you must identify a
specific segment of the market that is going to be your target market.
Example: 19-24 year old males e first time and attending a college or
university.

57

INTRODUCTION
Finance is very important to start any business. An organization or any
companys the main factors of production are land, labor, capital &
entrepreneur. Without money we can not think about any business because
we can not do any activity without money. The blood is very much
important for any man in the same way money is more important for any
business.
In the starting of the company the owner must do some expenses so
that the money is very important.
Money is the life blood of any business.

58

ORGANISATION CHART
Finance Cum Account
Department
Finance Manager
And Accountant

Assistant Account

Computer Section

SOURCE OF FINANCE
59

Generally limited company gets the finance from public by issued

share, debenture. Company also gets the loan from bank & finance institute
because only one man or few partners can not collect more finance, so that
they take loan from bank or financial institute.
Benta ceramic ltd is medium Ind. In this organization its public &
directors invest their money and also taken loan from bank.

60

CAPITALIZATION
Capitalization means total amount of a companys capital or total value of
its capital stock. If capitalization of a company is just equal to its capital
requirement it is considered to be proper capitalized. If it is more than
required, profit per share will fall & its capitalization is said to be
inappropriate. Similarly if capital is less than required, it is not desirable
capitalization, means the total accounting value of the capital stocks,
surplus in whatever form it may appear & funded long term debt.
The following are the application of funds of the Benta Ceramic Pvt. Ltd.

APPLICATION OF

[Amount in Rs. Thousand]

FUNDS
31-3-2014
Not Fixed Assets
Investments
Net Current Assets
Deferred Tax Assets
Misc. Expenditure
Accumulated Losses
Total capital

1832=310

2264=539

143=630
952=027
337=815

143=630
243=333
357=052

6=643

13=286

433=166

471=102

3705=591

3492=942

CAPITAL STRUCTURE
61

31-3-2013

Procurement of capital is the most important process of an

organization. Capital can be of two types i.e. ownership capital
and borrowed capital.

Ownership capital can be procured by

issuing equity shares and sometimes preference shares and

borrowed capital can be procured by issuing debentures, bank
loan, etc.
The capital structure of Benta is very simple as it has
issued desirable equity debt ration of 1:2.
CapitalStructure
Structure
Capital
3,00,00,000
3,00,00,000

OwnedCapital
Capital
Owned

BorrowedCapital
Capital
Borrowed

1,75,00,000
1,75,00,000

50,00,000
50,00,000

Loanfrom
fromCreditors
Creditors
Loan
Bank
&&Bank
40,00,000
40,00,000

Loanfrom
fromrelatives
relatives
Loan
35,00,000
35,00,000

MANAGEMENT OF WORKING CAPITAL

62

Management of working capital is very important matter and process

for finance department. In business lots of expenses is done by the company
everyday, so that company required money everyday for these expanses.
Every days expenses included labors wages office expenses, light
bill, sometimes machinery repairing, etc.
Generally company gets the money form his customer directly within
one week and spends it in expenses. Then also sometimes company
withdrawn cash from bank. By this way company manage working capital.
In this organization public & director invested they own capital,
investment, loan by this way.
No.
1

Ratio

Formula

Total Ratio

P.V.RATIO

= contribution per unit/ sales X 100

=92.94%

G.P. RATIO
N.P. RATIO

=profit (EBIT) / sales X 100

=profit after tax /sales X 100

=42.21%
=28.98%

F.A. RATIO

=profit after tax /sales X 100

= 53.67%

MANAGEMENT OF FIXED ASSETS.

63

There are many fixed assets in business to its size. Fixed assets
included land, plant, machinery building etc. there are the fixed assets. We
can not move here to there all.
In Benta Ceramic Land, Building Machinery, Plant are fixed asset
there all assets company way purchased in starting of company one by one.
They also got loan from bank for purchased their assets.

PROFITABILITY
64

Profit is a motivation force for working of any firm. It is the measurement

for the efficiency of any business.
In other words, profitability refers to a situation where output exceeds input
that is the value created by the use of resources is more than the total of the
input resources.
The firm efficiency can be known by the profits that it is related with past
years. In BENTA Ceramic being a private partnership firm there is no
question of dividend distribution. The profits are directly in the hands of the
partners.

NET PROFIT = 25254365236

65

9. PROFIT &LOSS ACCOUNT

BENTA ceramics pvt ltd.
Profit &loss statement from 01/04/2013 to 31/03/2014
Expenses

Amount

Income

Amount

Advertisement exp.
Audit fees

627085.00
28500.00

Gross profit
Income tax

122990610.00
296490.00

305883.00

exp.&income
Marine open

503250.00

Bank commission
Bank interest paid

insurance policy.
12823454.00 Bank F.D.interest
received
Custom duty

2418669.00

Computer exp.

5450.00

Software updating

drawback
4500.00 Foreign exchange

204789.00

gain
31042.00 Interest on deposit

5568.00

Couriers exp.

received
Cradite&dabite note
Depreciation exp.
Differ tax exp.
Director salary a/c
Donation exp.
Electric exp.
Excise exp.
Excise late payment
interest
Factory licence fees.
GSPC late payment interest
Hotel expanses
Income tax expenses
Income tax interest
Insurance(labour)

20270770.00
34704112.00
387419.00
1590000.00
53000.00
222954.00
95631.00
2783.00
40000.00
66067.00
22453.00
5033520.00
138891.00
124032.00
66

364694.00

Insurance (stock

122877.00

&machinery)
Interest on deposite paid
Internet exp.
Kasar A/c
Lab charges
Legal fees
Office rent exp.
Sales mans commission
Printing and stationary exp.
Other expenses

7203831.00
123054.00
33996.00
37135.00
126534
498261
956517.00
9880.00
30572884.00

Net profit

10521558.00

Total

126784070

Total

126784070.00

9. BALANCE SHEET
BENTA ceramics pvt ltd.
Balance sheet as on 31st march, 2014.
Liabilities
Capital A/c
Reserve and surplus
Current liabilities
Salaries payable
Deposits (assets)
Duties and taxes
P.G.V.C.L.Provisions
TA/DA marketing

Amount
162715577.30
24959000.00
20609574.00
4619635.00
83914604.00
865621.00
5784655.00
419017.00

person
67

Assets
Current assets
Fixed assets
Investments
Deposits (assets)
Advanced taxes
Bank balances
Cash balance
Stock in hand

Amounts
59949865.42
215914061.52
5824000.00
114000.00
10118377.47
3779663.84
1557582.23
93681224.00

Misc. Expenses (assets)

3766255.00 Advanced paid

for creditors
32792498.01 Debtors
2169219.64
1779250.00

Bank loans(HDFC)
Secured loans
Employees unpaid
salaries
Advanced sundry

2511181.79

debtors
Sundry creditors
Bank occ A/c.

214693055.8
69526349.72

631125493.39

851355.20
239335363.71

631125493.39

RATIO ANALYSIS
From above statements we having,
Gross Profit =122990610,

Net Profit =105215580, Net Sales

=928123820,
Debtors =239335363,

Working Days =360, Creditors =214693050,

Net purchases =828123820, cost of goods sold =805133210,

Average stock =46840612

No Ratio Name
1 Gross proft
Ratio

Formula

Net profit
ratio

= NET PROFIT * 100

Stock turnover
ratio

= Cost of goods sold

Debtors ratio

= (Debtors +bills receivable) = 93 Days

3
4

= GROSS PROFIT * 100

NET SALES

Total Ratio
=13.25%
=11.33%

NET SALES

=17 Time

Average Sock

Average Daily Sales

68

Creditors
Ratio

= (creditors+ bills payable)

Current ratio

=Current assets
Current liabilities

Fixed assets
ratio

= 94 Days

Average daily Purchase

= Sales

= 1.25:1

= 0.58

Fixed Assets

SWOT ANALYSIS

SWOT Analysis means the analysis of

S Strength
W Weakness
O Opportunity
T Threat
Strength
Benta Granito Pvt. Ltd. is giving employment around 200
employees.
Strong market presence
Develop rural area to reach at the global position.
Weakness
Irregularity in time cost.
Benta industry entered late in the market
69

Opportunity
Rapidly and continuous growth in the market, so company will
think about expansion.
Threat
Highly

competitive

market

against

imported

Wall

tiles

particularly the Chinese manufacturer with their aggressive

low cost manufacturing advantage.

FUTURE PLAN

Future plan of Benta Granito is to become

leading

companies in the Wall tiles all over the world.

They will be installing new latest machines for increasing
production and various designs and ranges to meet the upcoming
market needs. Also, they wanted to try serving backward class
by giving them services.

70

SUGGESTION

Actually, we are just students. It is not our capacity to give

suggestions. Benta Granito Pvt. Ltd. is having smooth relation,
nice organization and sincere workers.
There is no requirement to give any kind of suggestion, but as
a part of study it is necessary to give suggestions, which are as
under:
Having a wide market itself in India, only little is exported.
Instead of if they increase their export and step into wide
international market to compete their quality, through this
profit increases.

71

CONCLUSION

From this unit, I learn as many things, I am very much

happy to visit the company. Deep study of Benta Granito Pvt.
Ltd, I came to give my conclusion that its future is very bright
and they will progress well.
The

co-operation

of

the

employees

is

good.

The

management is also effective and efficient. All the departments

are also handled by authorised person who have great experience
and it is one of the response of success of the firm.
So, I wish the company makes more and more profit, fulfill
the future plans and get good and global market.

72

BIBLOGRAPHY
Reference book
Production & Operations Management

D.R.Patel

(Production Department:- Introduction, Location, )

HRM Department

P.rao

(HRM Department: - Introduction, Training, Recruitment, Selection )

Marketing Management

Philip

Kotler
(Marketing Management: - Introduction, Market Segmentation , Production
Life Cycle. Production Line and Production Mix)
Financial Department

M.R.

Agrawal
(Financial Department: - Introduction, Working capital )
73

 WEB SITES :https://www.google.co.in/employee+state+insurance+scheme.+livanto

ceramics+pdf+file/ ESI Scheme/charter
https://www.google.co.in/human+resource+planning/ livanto ceramics/HRP meaning

http://www.livantoceramic.in

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