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1. 1
A REPORT
PROJECT REPORT
ON
A STUDY ON SALES AND MARKETING OF MATERIAL
HANDALING EQUIPMENT
AT
ACTION CONSTRUCTION EQUIPMENT PVT. LTD.
SUBMITTED IN PARTIAL FULFILMENT OF
PGDM (AICTE APPROVED)
BY
MR.HARI OM SANDILYA
OF
IIEBM, INDUS BUSINESS SCHOOL
WAKAD, PUNE – 57
PGDM – 2018-20

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ON
A STUDY ON SALES AND MARKETING OF MATERIAL
HANDALING EQUIPMENT
AT
ACTION CONSTRUCTION EQUIPMENT PVT. LTD.
BY
MR.HARI OM SANDILYA
IIEBM, INDUS BUSINESS SCHOOL
WAKAD, PUNE – 57
PGDM – 2018-20
A REPORT SUMMITTED IN PARTIAL FULFILLMENT OF
THE REQUIREMENTS OF THE PGDM COURSE

3. 3
CERTIFICATE FROM COMPANY ON
THEIR LETTERHEAD
APW PRESIDENT SYSTEMS LTD.,
S-73 & S-74, MIDC, BHOSARI,
PUNE – 411026.
TO WHOMSOEVER IT MAY CONCERN
This is to certify that Mr. / Ms. __________________________has worked as a
Summer Trainee in our Factory in the Operations Department
from _________ to ________
He / She has carried out an analysis of “Setting Up A System To Track Product Wise &
Customer Wise Profitability”.
He / She has been sincere, hardworking and punctual during the project. I wish him / her
success for all her future endeavors.
Place: __________ Name of Project
Guide
Date: ___________ Designation

4. 4
CERTIFICATE FROM INSTITUTE

5. 5
DECLARATION
I, Hari Om Sandilya, Reg. No. IBS/2018-20/PGDM/183 pursuing my PGDM AICTE approved
course in marketing I hereby declare that this project report submitted by me to the IIEBM, Indus
Business School, Pune in fulfillment of requirement of POST GRADUATE DIPLOMA IN
MANAGEMENT Program.
This is an original work carried out by me, under the guidance of Mr. Anand Palsuley and Mr.
Harshvardhan Nookla during the period of April 22, 2019 to July 17, 2019.
This report is an original work of the undersigned and has not been reproduced from any other
source.
Date: July, 2019 Place: Pune
Name: Hari Om Sandilya Reg. No.: 183

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ACKNOWLEDGEMENT
I take this opportunity to convey sincere thanks and gratitude to all those who directly or
indirectly helped and contributed towards the completion of this report. I take this great
opportunity to express my sincere and deep sense of gratitude to Dr. Jai Singh Marwaha,
Managing Trustee Indus Business School (IIEBM), Pune, Director- C.N Narayana, and
Academic encharge- Ms. Aarthi Purohit.
I would also like to express my gratitude and thanks to my internal guide Prof. Anand Palsuley
for their guidance.
The success and final outcome of this project required a lot of guidance and assistance from the
Project Coordinator Mr. Harshvardhan Nookla. I would like to express my special gratitude and
thanks to them for mentoring us throughout our internship and providing us with all the help
which we required from them. A huge thanks to Mr. Siddharth Tribhuvan sir for being so
informative, patient and up lifting guides and colleagues while explaining the work.
I would also like to thank all the members of the team for their affection and friendship and also
the way they helped me to work in a team, without their help and cooperation, the internship
would not have been a smooth learning experience.
HARI OM SANDILYA

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EXECUTIVE SUMMARY
The objective of the study is to know about the awareness and satisfaction of customers . The
first objective is to study the awareness and the second objective is to check the satisfaction level
of customers.
A Simple Random Sampling Method is used in this research where the questionnaire is being
filled by the customers who use the product of ACE and also while cold calling .
The location given to me was all the MIDC of pune and I found out that majority of customers
were not happy with the after sale service provided by us . I also found out that most number of
people are aware about our company.
Thus, we can say that the customers are happy with the product and they also aware about our
product but large number of people are not satisfied with the after sales service of ACE . So we
have to work on it .

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TABLE OF CONTENTS
CHAPTER NO INDEX PAGE NO
1 RATIONALE FOR THE STUDY 10-10
2 COMPANY PROFILE 11-23
3 REVIEW OF LITERATURE 24-28
4 OBJECTIVE OF THE STUDY
a) Title of the Project
b) Objective of the Project
Part A – Company Research
Part B – Individual Research
c) Scope of the Project
d) Formation of Hypothesis (if the study so demands)
25-25
5 RESEARCH METHODOLOGY
a) Research Design
b) Data Collections Methods/ Sources
c) Sampling Plan
31-40
6 DATA ANALYSIS AND INTERPRETATION
a) Tables and Graphs
b) Testing of Hypothesis
41-55
7 OBSERVATIONS AND FINDINGS 56-58
8 LEARNINGS FROM THE STUDY 59-60
9 CONCLUSION, RECOMMENDATIONS AND
SUGGESTIONS
61-63
10 REFERENCES
a) Bibliography
b) Webliography
64-65
11 APPENDIX
a) Questionnaire
b) List of Tables and Graphs
c) List of Photographs
66-72

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RATIONALE FOR THE STUDY

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COMPANY PROFILE
Company Name : Action Construction Equipment Ltd.
Location : Haryana
Company Type: Construction Equipment Manufacturer
Annual Turnover : 1342.49 Cr
Number of employees : 987
Sector : Heavy Equipment & Engineering
Tag Line : Nothing beats an ACE
Product:
I take this opportunity to introduce ACE as the leading mobile material handling equipment
manufacturing company in the country with ISO-9001 Certification and the range of products
include.
 Forklifts (Capacity 1.5 Ton to 35 Tons)
Diesel / Electric/ LPG
 Warehousing Equipment’s
Pallet Trucks
Stackers
Reach Truck etc.
 Hydraulic Mobile Pick & Move Cranes
 Road Construction Equipment’s
 Agriculture Equipment’s
 Crawler Cranes
 Tower Cranes
 Truck Mounted Cranes
ACE leadership status in the mobile material handling equipment market is confirmed by their
exhaustive customer base in Private and Govt. Sectors.
We have 15 offices in New Delhi, Mumbai, Chennai, Kolkata, Kanpur, Ahmedabad, Raipur,
Patna, Vizag, Trichy, Hyderabad, Bangalore, Cochin, Pondicherry and Bhubaneswar and also
have a Nation wide network of 80 Sales and Service Outlets at all major locations to provide
prompt supply of spare parts & services

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Product :
(a) Crane
Price: 17 Lakh
(b) Mobile crane
Price: 17 Lakh
(c) Hand pallet truck
Price : 17,000 Rs

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(d) Forklift
Price : 6.9 Lakh
(e) Stacker
Price : 48,000 Rs
(f) Tractor

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Product Uses :
USAGE OF MHE IN DIFFERENT INDUSTRIAL SEGMENTS
1. Glass Industries :
(a) Handling of heap of glass wastes (b) Handling of palletised load
2. Petro-chemical Industries
(a) Handling of 200 ltr drums (b) Use in workshop
3. Chemicals and Die Industry
(a) Handling of 200 ltr drums (b) Handling of jumbo bags (c) Palletised & non palletized load
4. Paper Industry
(a) Handling of waste paper bales (b) Handling of paper rolls (c) Stacking of paper rolls
5. Fertilizer Plants
(a) Handling of drums (b) Handling of palletized bags
6. Miscellaneous
(a) Miscellaneous handling
7. Logistics Companies
(a) Handling of palletized and non- palletized loads (b) Container stuffing and destuffing
application
8. Transporters/Hirers
(a) Handling of palletized and non palletized loads (b) Container stuffing and destuffing
operations
9. Ports, CFS & ICDs
(a) Loading,unloading of containers (b) Stuffing & desturffing of containers (c) Handling of
palletized and non palletized loads
10. Automobile Industry
(a) Handling of various sizes components bins (b) Handling of dies (c) Handling of various sizes
components & sheets
11. Power generation companies – Electricity Boards, Electricity components
(a) Use in maintenance workshops (b) Handling of non uniform shape and size
components/items (c) Handling of panel boards
12. Defense
(a) Use in defence artillery workshops (b) Handling of heavy components
13. Stone/Granite.Ceramic/Tile Industry
(a) Handling of slabs of stone and granites (b) Handling of palletized ceramic tile boxes (c)
Container stuffing and de stuffing of granite & tiles for export
14. Tyre Industry
(a) Handling of various size tyres, moulds and miscellaneous heavy items
15. Railways
(a) Handling of cargo
16. Cement Industry

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(a) Use in maintenance workshops (b) Handling of palletized cement bags etc.
17. Textile Industry
(a) Handling of cloth rolls (b) Handling of bobbins (c) Maintenance related applications
18. Steel Industry
(a) Furnace stoking application (b) Furnace charging application (c) Handling of billets (d)
Miscellaneous applications
19. FMCG/Appliances/White goods companies
(a) Handling of finished goods (b) Usage in warehouse (c) Stacking in warehouse
Uses of WHE :
The choice of the right equipment or system to optimize material flow is broadly a definition of
MATERIALS HANDLING and includes cranes, conveyors, automated vehicles, tractors,
forklifts, order pickers, stackers and pallet trucks.
THE UNIT LOAD
Products, whether they be cartons, bags, cans, bottles,
drums or sacks are assembled together to form a unit load. The commonly used base on which
unit loads are formed are flat, wooden (sometimes plastic) pallets, ISO containers, roll cages and
tote bins.
PALLET LESS HANDLING
Products are often handled without pallets using specialized attachments in place of forks: bales,
white goods, cookers, carpets, tyres, drums, beer kegs, paper rolls and milk crates are just some
of the many products where attachments are utilize
Products are often handled without pallets using Specialized Attachments in place of forks:
ITEMS / PRODUCTS
Like bales, white goods, cookers, carpets, tyres, drums, beer kegs, paper rolls and milk crates are
just some of the many products where attachments are utilized.
It is essential to consider all aspects of an application in order to ensure that the most suitable
equipment is specified and the best handling solution selected.
Important factors are:
APPLICATION STUDY
1. LOAD AND PALLET
 Pallet details - Length; width; depth; and Pallet type, two-way or four-way access?
 Load details - length x width x overall height ( L x W x H)
 Type of load: cartons, bags, sacks etc; is the load shrink wrapped?
2. TYPE OF STORAGE

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 Block stack, fixed racking, mobile racking and so on
3. STACK HEIGHT
What is the maximum top shelf height onto which loads must be lifted? This will determine
height of lift and define nominal and residual capacities.
The forks have to lift the pallet above the top shelf with sufficient under clearance to place the
load on the top shelf.
4. OVERHEAD OBSTRUCTIONS
Is there sufficient clear headroom over the stacking area with the mast fully raised?
5. DISTANCES
To determine whether pedestrian or rider equipment is required, the average and
maximum distances covered in a typical work cycle need to be understand .
6. SURFACES/GRADIENTS
The length of any gradient is important as well as its surface and slope. This determines
the truck and battery capacity and, sometimes, the type of wheel/tyre equipment. It is
also very important to record the types of surfaces on the level areas.
7. WORKING AREA AND DUTY
Inside or outside, order picking, lorry loading/unloading, loading docks, container
stuffing, public roads.
Careful study and definition is needed.
8. ENVIRONMENT
Operating in a cold store? Ambient temperature? Abrasive/dusty atmosphere?
Hazardous material?
Brine or salty conditions? Chemicals?
9. OTHER FACTOR
 Hours per shift and number of shifts.
 Number of pallets in and pallets out per shift.
 Any peak periods? If so, when.

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 Electricity supply, ie single phase, three phase.
 Delivery access: ground level/loading dock.
10. PALLETS
A load carrier, which is commonly known as a pallet makes it possible to move unit
loads more cost effectively, safely and ergonomically.
An opening is required between the top and bottom decks for fork entry. Where there
are bottom boards they must be suitably spaced for use with pallet trucks
APPLICATION STUDY
Roll cage comprises a deck with wheels and castors and meshed side frames to retain the loads.
It is widely used in order picking and distribution of consumer goods.
Pallet collar is used to convert a conventional flat pallet into a box pallet to store loose
components
Box pallet with sides and stacking feet is used to contain loads of small articles for example,
automotive Parts
Pallet converter is a metal frame which is fitted to a normal wooden pallet to allow block
stacking of crushable loads.
PALLET LESS HANDLING
A wide variety of attachments is available for fitment to counterbalance and reach trucks for
pallet less handling of various products
STORAGE METHODS
Unit loads are stacked to optimise storage space and ensure efficient distribution
The layout and storage method chosen depends on several factors:
 Throughput frequency required (ABC analysis)
 Type of product
 First In First Out requirement
 Turnover rates

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 Accessibility to individual loads
 Dedicated or random storage
 Storage capacity needs.
BLOCK STACKING
Offers high density storage but restricts access to individual loads, and stacking height is limited
by the crushability and stability of the product being stored .
First In Last Out. Usually used for high turnover of limited number of product lines
Application:
Where you have a large volumes of goods and you don’t need to stack in many levels. Beverage
industry is a normal application.
Cost and maintenance:
No investment cost or maintenance
DRIVE-IN RACKING:
High density storage with crushability factor removed since each pallet is separated from the one
below. Usually First In Last Out, but can be First In First Out if an aisle is located at each end of
storage lane to create drive through racking but this reduces the available storage space.
Application:
It can be found in any type of warehouse or business. Not so common in manufacturing.
Cost and maintenance:
The investment cost is quite low for equipment but maintenance is needed as you drive with
trucks inside of the racking and in that way damage both the goods and racking. Therefore it is
important to check the damages on the racking on a scheduled basis, once or twice a year.
Push back racking
High density storage by placing pallets on nested trolleys or rollers within the storage lanes. The
pallets are then pushed back along the storage lane by the subsequent loads. Only practical where
First In Last Out is acceptable.
Application: It can be found in any type of warehouse or business.
Cost and maintenance:-High investment cost . And high Maintenance is needed as the brake
rollers wear out.

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PALLET RACKING / SELECTIVE RACKING:
Goods are stored on pallet. The most common storing method for pallets is pallet racking.
Average load for pallet racking is 1000kg, 3000kg/section.
100% individual load access and First In First Out logistics are provided. Totally flexible with
high throughput capability
Application:
Pallet racking can be found in any industry.
Cost and maintenance:
The investment cost is quite low for this equipment and there is not much maintenance needed.
DOUBLE DEEP RACKING:
As the name implies, pallets are stored two deep. Offers 50% individual load access – First In
Last Out. Good space utilisation.
Storage capacity is increased by reducing the number of aisles required.
Truck is fitted with telescopic or pantograph fork mechanism
VERY NARROW AISLE RACKING:
High density storage combined with 100% individual load access, good space utilisation and
high throughput.
 Mobile racking.
 High density storage while maintaining 100%
 individual load access. First In First Out.
 Higher investment costs but good payback for right application

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GRAVITY RACKING
Pallets are fed into storage lanes from one side and then roll down incline to be removed from
other side of rack. Storage lanes can be several pallets deep. First In First Out. Ideal where high
density storage and fast turnover
High density, Allows FIFO Fast throughput Served by standard trucks
Objectives of Material Handling
 Production time saving
 Support for the material flow
 Reduction of inventories
 Efficient use of floor space.
 Less fatigue for workers and the prevention of injuries
As a result, the following benefits can be attained.
 Total Cost Saving (Including Handling cost)
 Increasing speed, reducing the labour involved will help lower overall operating costs.
 Increased productivity, which means doing more work in less time and with less cost.
Hence an efficient and dependable Material Handling equipment can help speed handling tasks.
PRESENT MARKET SHARE : 65% to 70% market share in crane and mobile crane segment
& 20% market share in MHE
Segment : People and businesses who want equipments and services in Cranes , Material
Handling/Construction Equipment and Tractor.
Positioning : Commitment towards total quality management

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Company achievement :
Best seller award 2016
2)
Emerging India award 2006

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3)
Fastest growing Company 2012
4)
India’s most trusted company 2017

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5)
Power brand award 2017

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REVIEW OF LITERATURE

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OBJECTIVE OF THE STUDY
Title : A STUDY ON SALES AND MARKETING OF MATERIAL HANDALING
EQUIPMENT
Objectives:
 Part A – A study to know the awareness about the ACE MHE product
 Part B – A study to know the satisfaction level of customers
There shall be a strong link established between Part A and Part B
Scope of project
 The project has to be submitted in a particular time period, i.e., on 31st
July, 2019
 The area covered was all the MIDC in pune region
 No monetary stipulation was given meaning the project was done free of cost
 I was told to give only the findings of the project

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RESEARCH METHODOLOGY
The source was primary data and no secondary data was used in the project. I had to collect
information from the customers face-to-face when they visited the store.
The research instrument through which the data is collected is a questionnaire comprising of 15
questions. The questionnaire contains a mix of Likert Scaling Questions, Demographic
Questions, and Multiple-Choice Questions.
Likert Scaling Questions are used to measure the attitudes or opinions of a respondent. They are
asked to rate items on a level of agreement. It is an ordinal scale as the distance between two
responses cannot be measured.
Demographic Questions seek to capture the name, age, gender, and occupation of a respondent
which is useful for a research as it can help determine which age groups to target and what is the
occupation of people in the particular research area.
 Name:
 Age :
 Occupation: Service (Private/Government), Business, Housewife, Student
Multiple Choice Questions are where the respondent can answer to more than options as they
please. This is useful when the researcher as it takes less time to complete and there is no room
for subjectivity.
 “Which of the product of ACE you aware ”

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In this project, Simple Random Sampling was used where we visit different companies which are
in pune MIDC .
 Sample Universe: The study focused mainly on the people residing in Baner area and
areas around it like Balewadi and Aundh
 Sample Frame: Targeting mainly those companies who have to move heavy weight
 Time and Place: 9:00 AM to 20:15 PM , MIDC Pune
 Type of Sampling: Simple Random Sampling
 Sample Size: 220 respondents

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DATA ANALYSIS AND INTERPRETATION
Q1) Are you aware about the brand ACE
Yes 186
No 34
85%
15%
Chart Title
Yes No
From the above chart , it can be seen that majority of people aware about the company ACE .
85% people aware about ace and 15% of people are not even know about it .
Q2) Are you using ACE product
Yes 156
No 30
84%
16%
Chart Title
Yes No

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From the above chart , we can see that 84% of respondents are using ACE product and remaining
16% are not using product of ACE.
Q3) Which Product are you using
HPT 69
Stacker 35
Forklift 52
From the above chart, we can see that 44% of users use HPT , 23% use Stacker and remaining
33% use forklift . It means 69 companies use HPT out of 186, 35 companies use Stackers and
remaining 52 companies use Forklift .
Q4) Factors which affect your preference for preffered brand
Brand name 145
Product
features 91
Service 43
wider option 69
value for
money 73

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From the above graph , we can see that most affecting factor is Brand name which was selected
by 145 people . Product feature selected by 91 people , 43 people concider service , 69 people go
with wider option and 73 people go with value for money out of 186 .
Q5) Have you gone through the ACE product before making your previous purchase of MHE
Yes 99
No 57
Yes
63%
No
37%
Chart Title
From above chart, we see that 37% of people using the ACE product first time and remaining
63% are use some other product earlier.

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Q6) Choose the ACE product you are aware of
HPT 92
Stacker 89
Forklift 93
Crane 143
Mobiel crane 159
Tractor 9
Q7) What is your perception about ACE considering these factors , response to be given in
positive and negative
Product Quality : 89 positive and 69 negative
Service : 23 positive and 133 negative
Reliability : 98 positive and 58 negative
Value for money: 107 positive and 51 negative
Q8) How likely is that you will recommended this brand to other companies
1 19
2 32
3 53

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4 39
5 23
From the above graph , we can see that the most number of people select the 3 rating total 53
people select the it , 19 people select rating 1 , 32 select 2nd
rating , 39 select 4 and remaining 23
select 5 rating .
Q10) When you think of this product type what brand come to your mind ( Open ended
question)
 Voltas
 Hyundai
 Ace
 Maini
Q11) In past three months where you have heard of this brand
TV,
Mobile 23
Social
media 58
Print
media 75

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From the above chart , we can see that most number of people heard about ACE from bill board
and print media .
Q12) Are you satisfied with with the performance of our product
From the above chart we can see that 26% of people are not satisfied with the performance of our
products and remaining 74% are satisfied .
Q13) If no, than reasons of dissatisfaction ( Open ended )
 HPT was broken to early
 Wheels are not reliable
Yes 115
No 41

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 Your instructor not explain the operation of machine well
 We face problems while operating the machine
Q14) Are you satisfied with the after sale service provide by ACE
Yes 20
No 166
From the above chart we can see that large number of people are not satis fied with the after sale
service of ACE
Q15) Any suggestion you would like to give us

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OBSERVATIONS AND FINDINGS
After analyzing the data and charts, it can be said people are aware about the ACE they also use
the products of our company in a lage amount but they are not happy with the after sales service
provided by us .
During my tenure of Internship, I observed that most of the companies belive on ACE because
they provide them a totally India made machines. I also observed during while cold calling that
people of ACE can easly go inside of any company.
From the analysis of various charts, it can be observed that on an average more than 70% of
respondents aware about the products of ACE and more than 80% are not happy with the after
sale service .
While recording the answers I also found that customers are not able to get the order on time
because dealers have not able to deliver heavy product like Forklift, Stacker on time .
While attending the meetings with clients I observed that the sales person have not enough
knowledge about the products of ACE .

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LEARNINGS
 Learnt about the construction equipment industry
 Learnt about sale
 Learnt pitching and its importance in sales
 Learnt how to deal with customers
 Learnt the delivery process
 Learnt about cold calling
 Learnt about the problems faced by sales man while cold calling

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CONCLUSION, RECOMMENDATIONS AND SUGGESTIONS
India construction equipment market stood at around $3.2 billion in FY18 ans is projected to
grow at a CARG of 6.8% during FY18-FY24 to cross $5.3 billion by FY24, on account of the
country’s expanding construction industry .
As we know marketing and sale is the most important for any company and my title of project is
“A study on sale and marketing of Material Handling Equipment’s of ACE” . According to my
experience of 3 months they have to work on their after sales service because most of the
customers have the complaint that the after sales service of ACE is not good .
As I done cold calling by which we arrange the meetings with the client . In such type of meeting
we have to take care about the knowledge of our sales mans because I attended few meetings and
I found that our sales person is not able to give the answer of client questions .
One can also say that dealers play a big role in growth of sale . We have to take care that dealr
have the all types of product or not because I saw that customers wants delivery of Forklift in 10
days but our dealers are not able to complete the requirement in the same date and customer go
to the other companies .
Coming to other aspects like operation manual and training . When we talk about thi I found that
we don’t deliver operation manual along with our product and that’s why we are not able to get
payment instantly because company wants all the things and they told us that whenever we give
them all the thing than only they will pay us . This causes time waste for the sales man and
others .

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REFERENCES
a) Bibliography
www.ace.co.in

38. 38
Questionnaire
SURVEY ON BRAND AWARNESS AND SATISFACTION OF
ACE COMPANY
NAME: _________________________
AGE: ___________________________________
CONTACT: _______________________________
EMAIL: __________________________________
Q1: Are you aware about the brand ACE
a) Yes
b) No
Q2: Are you using ACE product
a) Yes
b) No
Q3) Which Ace product you are using
a) HPT
b) STACKER
c) FORKLIFT
Q4) Factor which affect your preference for preferred brand
a) Brand name
b) Product features
c) Service
d) Wider option
e) Value for money
Q5) Have gone through the ACE product before making your previous purchase MHE
a) Yes
b) No
Q6) Choose the ACE product you are aware of
a) HPT
b) Stacker
c) Forklift
d) Crane
e) Mobile crane
f) Tractor
Q7) What is your perception about ACE considering these factors , response to be given in
positive and negative
a) Product quality :
b) Service

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c) Reliability
d) Value for money
Q8 : How would you describe your overall opinion of our brand
a) Extremely favorable
b) Very favorable
c) Not at all favorable
Q9) How likely is it that you will recommended this brand to other companies
1 2 3 4 5 6 7 8 9 10
Q10) When you think of this product type what brand come to your mind
Q11) In past 3 months where you have heard of this brand
a) TV, Radio and mobile add
b) Social media and online
c) Bill board and print media
Q12) Are you satisfied with the performance of our product
a) Yes
b) No
Q13) Any suggestion you would like to give us
List of graph
Tables Graphs Page Number
Table 1 Graph 1 28
Table 2 Graph 2 29
Table 3 Graph 3 29
Table 4 Graph 4 30
Table 5 Graph 5 32
Table 6 Graph 6 33
Table 7 Graph 7 34
Table 8 Graph 8 36
Table 9 Graph 9 38
Table 10 Graph 10 39
Table 11 Graph 11 40
Table 12 Graph 12 41
Table 13 Graph 13 42
Table 14 Graph 14 44

40. 40
List of Photographs

41. 41

42. 42

43. 43

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