The document provides details about an eraser production project report submitted by Sakariya Shaily K. for her BBA semester V course. It includes sections on the introduction, declaration, acknowledgements, preface, index, organizational structure, location, implementation schedule, production details, and more. The report was prepared under the guidance of Prof. Ramesh Dangar and submitted to Saurashtra University, Rajkot.
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Financial Analysis of Axis Bank Services (MBA Finance)Avinash Labade
If any have Need Project Report please call +919011888598 and i will provide only Word File.
and
Project Cost is Rs 500/- Per Project
Send Me Payment Phone Pay or Google Pay
A Report based on a Market Research Intending to find out Product Market visibility, Availability and much more in terms of Retailers and customers' preferences.
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1. 1
Shri J. H. Bhalodia Women’s College
A Product Project Report
On
Easy Eraser
Name : Sakariya Shaily K.
Class : B.B.A. semester-V
Roll. No. : 46
Seat No. :
Academic Year : 2015-2016
Guided By : Prof. R.A.Danger
Submitted To : Saurastra University, Rajkot.
2. 2
Declaration
I undersigned Shaily K. Sakariya a student of B.B.A. semester
V hereby declare that the project work presented in this report is my own
work and has been carried out under the supervision and guidance of
Prof. Ramesh Dangar of Shri J.H. Bhalodia Women’s College Rajkot.
The work has not been previously submitted to any other
university for any other examination.
Date :
Place : Rajkot Signature
3. 3
Acknowledgement
I feel fortunate as a student of J.H. Bhalodia Women’s College
to present the project work before you, at this moment, I can’t forget
those names without whose co-operation, it was now possible to carry
out the project.
I am warmly thankful to my project in charge prof. Ramesh
Dangar.
And most important, I convey my heartily thanks to marketing
manager and other staff members who provided us some information
and also he has sent his precious time for it.
Thanking you.
Place: Rajkot
Date: Your faithfully,
Sakariya Shaily K.
4. 4
Preface
As per syllabus prescribed by the Saurashtra University
B.B.A. programme it is compulsory to prepare a product project in
B.B.A.semester V.
The theoretical knowledge is given in the class room but in not
sufficient for student to know angel of business practical experience and
knowledge is also necessary.
I prepared report on “eraser” this is plays an important role in
solving the problems.
5. 5
Index
Sr.no. Particular Pg.no.
1 General Information
2 Production Department
3 Human Resources Department
4 Marketing Department
5 Finance Department
6 Risk Factor
7 SWOT Analysis
8 Future Plan
9 Conclusion
10 Bibliography
7. 7
Sr.no. Particular Pg.no.
1 Introduction of SSI
2 Introduction of product industry
3 Project at a glance
4 Partner’s background
5 Implementation Schedule
6 Size of the organization
7 Firm of the organization
8 Justification of plant location
9 Organizational structure
10 Location plant
8. 8
Introduction
A small scale industry is a business or project is created on
either a small budget or for a small group of people. For instance if
someone starts a laundry service just around their neighborhood, that is
small, not to expensive to start or manage but not too cheap either.
Another example is a small pizzeria or say a moving around with an ice-
cream van, these are types of SSI.
It plays crucial role in the process of economic development
by value addition, employment generation, equitable distribution of
national income, regional dispersal of industries, mobilization of capital
and entrepreneurial skills and contribution to export earnings. It has all
the characteristics of the decentralized sector such as small size and
employment intensity. The contribution of SSI sector to employment is
next only to agriculture as a dynamic and vibrant sector of the economy.
They need lower investments, and facilitate an effective mobilization of
resources of capital and skill which might other-wise remain unutilized.
9. 9
Introduction of Product Industry
An eraser or rubber is an article of stationery that is used for
removing pencil and sometimes pen writings. Erasers have a rubbery
consistency and are often white or pink, although modern materials
allow them to be made in any color. Many pencils are equipped with an
eraser on one end. Typical erasers are made from synthetic rubber, but
more expensive or specialized erasers can also contain vinyl, plastic, or
gum-like materials. Other cheaper erasers can be made out of synthetic
soy-based gum. Used by school and college going students, erasers are
used in addition to the common pencil erasers and some special type of
erasers such as typewriter print erasers, ink erasers, etc., which are used
in offices and other and other establishment.
The first factories manufacturing natural rubbe erasers
appeared at the XIX century in the USA and Germany. Erasers structure,
from and color changed since then; the name ‘eraser that means ‘alstic’
or ‘rubber’ remained uncharged. With time rubber was replaced which
provided several advantages: the longer keeping time and excellent
quality of erasing.
10. 10
Project at a glance
Name of the unit : “Easy Eraser”
Location of the industry : Kalavad road,
GIDC,Metoda,
Rajkot
Firm of organization : Partnership Firm
Size of organization : Small Scale Industry
Partner’s name : Shaily Sakariya
Divya Mungra
SSI Registration No. :
Name of product : Eraser
Weekly off : Sunday
Means of finance : (1) Owned capital
(2) Borrowed capital
Total project fund :
Accounting year : 1st April to 31st March
Telephone no. : 9662689933
Website : www.easyeraser.com
Email address : EASYERASERS@gmail.com
11. 11
Partner’s background
Partner 1
Name Sakariya Shaily K.
Address “Jamuna”, 2-Sardar Patel colony,
Kuvadva road,
Rajkot-360003
Age 20
Qualification B.B.A.
Experience Fresh
Finance contribution 50%
Responsibility 1:1
Email address Human resource & finance department
12. 12
Partner 2
Name Mungra Divya R.
Address 7, Ranchhodnagar
Near Kuvadva road
Rajkot-360003
Age 20
Qualification B.B.A.
Experience Fresh
Finance contribution 50%
Responsibility 1:1
Email address Production & marketing department
13. 13
Implementation
Sr.no. Particular Time period
1 Project idea & project report preparation 1 month
2 Selection of site 1 month
3 Registration of SSI 1 week
4 Construction of building 3 month
5 Arrangement of power 1 month
6 Acquisition of machinery 1 month
7 Appointment of staff & labour 15 days
8 Trial of production 2 week
19 Commercial production 1 week
14. 14
Size of the organization
There are three types of organization as shown below:
Large scale organization
Medium scale organization
Small scale organization
Easy eraser is a SMALL – SCALE industry.
15. 15
Firm of the organization
There are many types of business organization which is as
under:
Proprietorship
Co-operative society
Joint stock company
Public enterprise
Private limited
Easy Eraser is a Partnership Firm.
16. 16
Justification
The proposed location for the establishment of manufacturing
facilities for my unit is GIDC, Metoda, Kalavad Road, Rajkot.
Government has declared this area as an industrial area in past. Due to
govt. incentives and initiatives, this area has developed very well with
easy availability of infrastructure facilities.
The main factors which affects the decision of plant and
location are as under:
1. Raw Material:
Raw materials are the basic constraint for all industries.
Regular supply of raw material is very crucial to maintain a flow of
production thus subsequently the cost of production can be reduced.
2. Labor Force:
Cheap and semi skilled labor force is easily available in large
quantity in this area. Therefore, the availability of labor is convenient
and economic.
3. Transportation:
Transport facilities are mainly required for distribution of the
finished products to the retailers and wholesalers. The transportation
cost is comparatively less, as the market place is not so far.
17. 17
4. Power:
Power is available from Gujarat Electricity Board (GEB) at
subsidized rates, since the unit is located in an individual area.
5. Infrastructure facility:
For smooth functioning of any unit even the infrastructure
facilities must be properly available. Telephone, Fax, Banking,
Insurance, Postal, Water, Fuel etc. must be available at cheaper and
regular interval. These are all available in Metoda.
All the above mentioned factors are very crucial as they
affect the cost of production as well as profitability and ultimately the
success of the unit.
19. 19
Sr. no. Particular Pg.no.
1 Introduction
2 Product details
3 Raw material detail
4 Raw material suppliers
5 Machinery and equipment detail
6 Machinery and equipment suppliers
7 Production process
8 Production capacity schedule
9 Quality control
20. 20
Introduction
Production is the heart of any industry. All the activities start
with production in the company. It is necessary that production
department run effectively and efficiently. Because, if company cannot
run other activity forward.
“Production is an organized activity of converting raw
material into final product.”
Every process of converting raw material into final goods is
known as production process.
21. 21
Product details
A product is anything that can be offered to market for
satisfying the consumers needs and wants. An Eraser is an object that is
used to remove marks from paper. Most erasers are designed to remove
pencil marks.
Brand Eraser
Price Rs. 50
Quality In 1 packet 10 eraser
Size 60mn*21mn*11mn*
22. 22
Raw material details
The basic components of erasers are:
1. Rubber
2. Factis
3. Sulfur
4. Quartz powder
5. Fillers
23. 23
Raw material suppliers
1. “Om Industry”
Near Malaviya chowk,
Gondal road,
Rajkot – 360002
2. “Ayush Industry”
Behind rani tower,
80 feet road,
Rajkot – 360003
3. “Kalapi Company Limited”
150 feet ring road,
Gondal chowkdi,
Rajkot -360004
24. 24
Machinery and equipment detail
Name : Eraser cutting
Price : 35,000
Name : Eraser tipping
Price : 20,000
25. 25
Name : wire stripping
machine
Price : 15,000
Name : Eraser wrapping
Price : 30,000
27. 27
Production process
1. Mixing:
Rubber arrives at the eraser factory and is mixed with pigments,
vegetable oil, pumice, sulfur, and other ingredients that modify the properties
of the final product. Synthetic rubber is easier to mix because is usually
arrives as a powder or a liquid. Natural rubber usually arrives in bales and
must be pulverized into powder or dissolved before it can be mixed.
2. Causing:
The mixture is heated, causing the sulfer to vulcanize it, making it
more stable. To make plugs, which will be attached to pencils, an extrusion
process is usually used. The mixture, in the form of a soft soild, is forced
through a die to from a long cylinder. The cylinder is repeatedly cut as it
emerges, forming plugs.
3. Molding:
To make flats, which are not attached to pencils, an injection
molding process is usually used. The mixture, in the form of a warm liquid, is
forced into molds and allowed to cool into a soild. The flats are then removed
from the molds.
4. Marking:
Flats may be marketed with the name of the manufacturer or other
markings. This may be done by stamping pressing an inked stamp on the
eraser. It may also be done by screen printing moving an inked roller over a
patterned sheet of silk or another material which covers the eraser. Three-
dimensional markings can be made by ambossing cutting into the eraser with
a sharp die. The completed flats are packed into cardboard boxes and shipped
to retailers.
29. 29
Quality control
The manufacturing of erasers are highly automated, with
reliable products made in the millions each year. Experienced eraser
manufacturers have refined the techniques used to the point where
extensive inspection is not necessary.
Only a small percentage of erasers need to be inspected to
ensure that they have the proper physical properties. Flats must be the
correct size to fit into boxes. Plugs must have the correct dimensions to
fit into ferrules. The hardness of erasers is critical to how well they will
work. Experienced inspectors can easily tell if an eraser is too hard or
too soft.
31. 31
Sr.no. Particular Pg.no.
1 Introduction
2 Organization structure
3 Employee detail
4 Time keeping system
5 Wages and salary
6 Employee record
7 Industrial relationship
32. 32
Introduction
Human Resources Management is the organizational function
that deals with issues related to people such as compensation,
administration and training. The human resources of an organization
consist of all individuals who are engaged in any of the organizations
activities.
Human capital is the greatest assets of a business enterprise.
The management of human resource is very complicated and a
challenging task that are entrusted with the responsibility of human
organization.
In other word, human resource management is to manage
workers and work.
33. 33
Employee details
In our industry total no. of employees working at present 15
workers including manager accountant and workers.
Classification of employees:
Sr.no. Particular No. of employees
1 Manager 1
2 Accountant 1
3 Salesman 2
4 Storekeeper 1
5 Skilled worker 1
6 Semiskilled worker 3
7 Unskilled worker 5
34. 34
Time keeping system
Time keeping system is very important aspect. Through
Time Keeping System company can run smoothing and successfully
with boosting profits every year. In our company has different time
keeping system.
In this case, workers have three shifts. After that all the
details regarding the presence, absence and leave of employees are
recorded in muster roll. At the end of the month the summarized
statement of attendance and leave is being prepared and on the basis of
that payment is given to employees.
No. Particular Time
1. Shifts (1) 8:30a.m. to 12:30p.m.
(2) 1:30p.m. to 6:30p.m.
2. Lunch 12:30p.m. to 1:30p.m.
35. 35
Wages and salary
Wages and salary administration reports to the establishment
and implementation of sound policies and practice of employee’s
compensation. It includes surveys of wage salary development and
maintenance of wage structure.
No. Particular No. of
person
Per person
salary
1 Manager 1 10000
2 Accountant 1 6000
3 Salesman 2 4000
4 Storekeeper 1 2500
5 Skilled workers 1 4000
6 Semi skilled workers 3 3000
7 Unskilled workers 5 2000
36. 36
Employee record
In our company employees maintains employee records of all
its personnel. The unit maintains the records in employer’s service book
in this book following information are recorded.
Full name
Address
Date of birth
Phone number
No. of dependant
Mother tongue
SCSTOBSOthers
Education qualification in case of staff
Leave records
Bonus payments
Wages and salary
37. 37
Industrial relationship
Industrial relations are used to express the nature of
relationship between the employer and employee in an industry or an
organization.
In the company the management and the employees
maintain a good industrial relation. Both are understand each other and
there is no incident of any such dissatisfaction or strike.
40. 40
Introduction
Marketing is typically seen as the creating promotion and
delivering goods and services to customer and business. Mainly the
marketing of any company involves the different entries, their goods,
services, experience, organization’s information and ideas.
Marketing is performance of the business activity that directs
flow of goods and services from producer to consumer in the process of
the distribution. The marketing deal with all the topics of the business
activity from their fundamentals.
The modern concept of the marketing is the satisfaction of
the customer. Marketing is the cantered on the customer.
41. 41
Market potential
Marketing has become more important and complex than
before. It is very essential to have a sound marketing system, which
includes a well selected distribution channel, well-worked and attractive
advertisement, reasonable as well as affordable price and above all a
good quality product.
There is a vast market available for eraser and considering the
population of our country, there is a great scope for growth of this
industry. We are giving stress on all these four factors of marketing to
achieve the greater market share. Because we know that if the marketing
system is sound, 90% of the problems will be solved automatically.
Quality:
Our maximum emphasis is given on the quality. The quality of
our product is not only competitive because we know that mere
competitiveness is not sufficient for viability. We always want to be one
step ahead from others.
Price:
The price of our product is affordable to middleclass people
who are our target markets. Our firm understands “Value for money”
very well “High sales at low margins” is our motto.
As our firm is still in the infancy stage and the market is
limited, it is not possible to bear the heavy expenditure on advertising.
The product is advertised on a small scale through big wall paintings and
banners in different town and villages and in local newspapers and
magazines.
42. 42
Market research
Our unit is producing erasers. The constantly observe the
market and see why consumers by other brand of eraser. They are also
doing survey of their regular customer.
Marketing research has a wide a meaning and scope.
Marketing research is the systematic gathering recording and analysis of
all facts about problems relating to the transfer and sales of goods and
services from producer to customer. It is a systematic collection
recording of necessary information and data about existing and potential
customer channel of distribution media of advertising and competitors.
Market research is an important element of the process off
marketing research. Marketing research includes the complete analysis
of the market. Information regarding size, organization profitability of
different markets, changes in markets and various factors economic,
social and political affecting those changes are studied vigorously.
43. 43
Channel of distribution
The path between producers and users that goods and services
follow is called a marketing channel, trade channel or distribution
channel. Today’s customers have much more choice than forefathers.
Marketers have made this possible not only by offering choice but by
distributing them at the consumption point at the right time.
The number of intermediary levels indicates the ‘length’ of a
channel. The channel level is there is only one intermediary; and long if
there are more levels. In our industry distribution channel is as follow:
Producer
Retailer
Consumer
44. 44
Pricing policy
Price may be defined as the exchange of goods or
services terms of money. Without price there is no marketing in the
society. If money is not there, exchange value of a product or service
agreed upon in a market transaction, is the key factor which affects the
sales operations.
In our company pricing policy is there;
Cost Profit Price
45. 45
Competitors
Every firm has to face competition in any market. This
company has also many competitors which are as under:
Natraj erasers
Fun erasers
Doms erasers
Non dust erasers
Apsara erasers
Camel erasers
46. 46
Sales forecast
Year Utility Sales unit Amount per
unit
Total sales
1 50% 80,000 50 40,00,000
2 60% 96,000 50 48,00,000
3 70% 1,12,000 50 56,00,000
4 80% 1,28,000 50 64,00,000
5 90% 1,44,000 50 72,00,000
48. 48
Sr.no. Particular Pg.no.
1 Introduction
2 Fixed assets
3 Working capital
4 Total project fund
5 Sources of finance
6 Interest on capital
7 Loan repayment schedule
8 Sales forecast
9 Depreciation schedule
10 Fixed & variable costs schedule
11 Cost sheet
12 Profitability analysis
13 Balance sheet
14 BEP analysis
15 Ratio analysis
49. 49
Introduction
Finance management is most and very important for any
industry or company. Company gets finance by capital shares and
debentures. The company has to keep control over the out how and the
inflow by investing the funds or the cash which all gives the return at
particular time and the best return.
Finance is the blood of business. The business cannot run for
this finance management. The finance planning indicates that the
company’s growth performance, investment and requirement of funds
during a given period of time.
In finance management two functions are procurement of
funds and effective utilization of funds. Efficient management of every
management of every business enterprise is largely depend on the
efficient management of its finance.
50. 50
Fixed assets
Land and building
No. Particular Amount
1 Land 10,80,000
2 Building 24,04,800
Total plant & machinery 1,32,04,800
Machinery
No. Particular Quantity Rate Amount
1 Eraser cutting 1 35,000 35,000
2 Eraser wrapping 1 30,000 30,000
3 Eraser tipping 1 20,000 20,000
4 Eraser stripping 1 15,000 15,000
Total machinery 1,00,000
51. 51
Other fixed assets
No. Particular Amount
1 Furniture 60,000
2 Vehicles & car 65,000
3 Van 50,000
4 Computer 40,000
Total machinery 2,15,000
Total fixed assets
No. Particular Amount
1 Land & building 1,32,04,800
2 Machinery 1,00,000
3 Other assets 2,15,000
Total machinery 1,35,19,800
52. 52
Working capital
Raw material
No. Particular Quantity Per kg. Rs. Monthly Yearly
1 Rubber 3000 25 75,000 9,00,000
2 Factis 500 20 10,000 1,20,000
3 Sulfur 400 15 6,000 72,000
4 Quartz powder 1000 10 10,000 1,20,000
Total raw material 1,01,000 12,12,000
Wages & salary
No. Particular No. of
person
Per person
salary
Monthly Yearly
1 Manager 1 10,000 10,000 1,20,000
2 Accountant 1 5000 5000 60,000
3 Salesman 2 4000 8000 96,000
4 Storekeeper 1 3000 3000 36,000
5 Skilled workers 1 4000 4000 48,000
6 Semi skilled workers 3 3000 9000 1,08,000
7 Unskilled workers 5 2000 10,000 1,20,000
Total raw material 49,000 5,88,000
54. 54
Total working capital
No. Particular Monthly 4 Month Yearly
1 Raw material 1,01,000 4,04,000 12,12,000
2 Wages & salary 49,000 1,96,000 5,88,000
3 Utilities 6000 24,000 72,000
4 Administrative exp. 9800 39,200 1,77,000
1,65,800 6,63,200 19,89,000
55. 55
Total project fund
No. Particular Yearly
1 Total fixed assets 1,35,19,800
2 Total working capital 6,63,200
3 Cash or bank 8,17,000
Total project fund 1,50,00,000
56. 56
Sources of fund
No. Particular Percentage Amount
1 Owned capital 40% 60,00,000
2 Borrowed capital 60% 90,00,000
1,50,00,000
Owned capital
No. Particular Percentage Amount
1 Sakariya Shaily K. 50% 30,00,000
2 Mungra Divya R. 50% 30,00,000
60,00,000
57. 57
Interest on capital
No. Particular Amount Interest rate Interest
amount
1 Sakariya Shaily K. 30,00,000 6% 1,80,000
2 Mungra Divya R. 30,00,000 6% 1,80,000
3 Loan 90,00,000 10% 9,00,000
12,60,000
81. 81
P & L Account
Particular Rs. Particular Rs.
Salary 2,94,000 Gross Profit 43,09,600
Other expenses
Stationery 21,600
Telephone 21,600
Travelers 97,200
Repair & maintences 17,280
Misc.exp. 10,800
Advertisement 21,600
Sales exp. 21,600
Admin.exp. 2160
Dep.on fixed assets 1,76,645
Interest on loan 3,00,000
Interest on capital 3,60,000
Tax 2,70,031
Net Profit 27,85,084
Total 43,09,600 Total 43,09,600
82. 82
Balance sheet
Liabilities Rs. Assets Rs.
Shaily 30,00,000 Land 1,08,00,000
Interest on capital 1,80,000 Building 15,77,789
Net profit Less: Dep. 1,57,779 14,20,010
Machinery 65,610
Divya 30,00,000 Less: Dep. 6561 59,049
Interest on capital 1,80,000 Furniture 39,366
Net Profit Less: Dep. 3937 35,429
Vehicles 33,939
Loan 45,00,000 Less: Dep. 5091 28,848
Interest 4,50,000 Computer 16,384
Less: Installment 15,00,000 34,50,000 Less: Dep. 3277 13,107
Creditors 1,00,000 Cash and bank 50,000
Bills payable Debtors 2,00,000
Bills receivable 33,557
Closing stock 3,60,000
Total 1,30,00,000 Total 1,30,00,000
83. 83
BEP Analysis
BEP in per unit:
Selling price per unit = 50 Rs,
Variable cost per unit = 21 Rs.
Year BEP = Fixed cost
Sales – V.C.
Unit
1st BEP = 18,28,230
50-21
63,042
2nd BEP = 17,33,076
50-21
59,761
3rd BEP = 23,73,840
50-21
56,480
4th BEP = 15,42,768
50-21
53,198
5th BEP = 14,47,614
50-21
49,918
84. 84
BEP in Rs.:
Year BEP = BEP in unit*Selling price Rs.
1st BEP = 63,042 * 50 31,52,100
2nd BEP = 59,761 * 50 29,88,050
3rd BEP = 56,480 * 50 28,24,000
4th BEP = 53,198 * 50 26,59,900
5th BEP = 49,918 * 50 24,95,900
BEP in %:
Year BEP = Fixed cost * Utilize capacity
Contribution
Unit
1st BEP = 18,28,230 * 50%
23,04,400
39.67%
2nd BEP = 17,33,076 * 60%
27,65,280
37.60%
3rd BEP = 23,73,840 * 70%
32,26,160
35.54%
4th BEP = 15,42,768 * 80%
36,26,160
33.47%
5th BEP = 14,47,614 * 90%
41,47,920
31.41%
85. 85
Ratio Analysis
1. Gross Profit Ratio = Gross Profit/Sales*100
Year Gross profit Sales GP Ratio
1 26,22,000 40,00,000 65.55%
2 29,46,400 48,00,000 61.38%
3 34,30,800 56,00,000 61.28%
4 39,15,200 64,00,000 61.18%
5 43,99,600 72,00,000 61.10%
2. Net Profit Ratio = Net Profit/Sales*100
Year Net profit Sales NP Ratio
1 6,27,353 40,00,000 15.68%
2 9,15,113 48,00,000 19.81%
3 16,31,741 56,00,000 29.14%
4 22,11,434 64,00,000 34.55%
5 27,85,084 72,00,000 38.66%
86. 86
3. Return on Total Assets = Sales/Total assets*100
Year Sales Total assets R.O.T. Ratio
1 40,00,000 1,60,00,000 25.00%
2 48,00,000 1,50,00,000 32.00%
3 56,00,000 1,35,00,000 41.48%
4 64,00,000 1,30,00,000 49.23%
5 72,00,000 1,30,00,000 55.38%
88. 88
Risk factor
Every new business needs to determine its risk factors that
the business will face. If risk factors are carefully determined then the
entrepreneur can take better measures to see that they have limited effect
on the business following are some of the risk that the new business will
face:
The unit will operate in highly competitive market where already
other eraser manufacturing units have gain important position.
Initially production would be low but cost ofproduction may be
higher.
The business would take a longer period to reach breakeven point.
Heavy advertising may prove to be expensive and might not give
desired results.
Negative attitude of customer.
Unacceptance from the customer’s side.
It may time to beat the competitor’s product.
90. 90
SWOT Analysis
Strength:
Profit increases year to year
We will provide training to the employees
Weakness:
Less manpower
Lack of proper communication
Opportunities:
We will give good finance services
We will increase our sales with help of new technology
Threats:
Government policy
Market condition
92. 92
Future plans
Every industry has its own future plans. We have also
future for our industrial progress. They are as follows:
We are trying to meet the all needs and wants of our
customers. we are trying to come out with the best qualitative
product. In different size and also with are stable price. We are
confident about our product it will do best in the market.
Development is the key of survival and we are very
much developed for the purpose of developed we are coming with
very plant development with new product development.
94. 94
Conclusion
In the product report on eraser. I have prepared all
financial data and other relevant information. The market of eraser
is expanding and its demand for the product is increasing day by
day. The return in this business is also satisfactory.
At last it can be said that future of this product is very
bright. With the expectation of high profitability and good
completing of high is assumed that it would be the perfect to be
manufacturing in today’s environment.
96. 96
Bibliography
Department Book Name Author
Production
Department
Production &
operations
management
S.A.Sherlekar
Human
Resources
Department
Human resources
management
Garry Dessler
Marketing
Department
Marketing
management
Philip Kotaler
Finance
Department
Financial management Khan & Jain