This document summarizes a presentation on PepsiCo's operations in India. It discusses PepsiCo's product portfolio, history, organizational structure, sales and distribution channels, types of retailer accounts, inventory control methods, returns on investment calculations, findings from a study on PepsiCo's distribution, and suggestions for improving distribution. Key points covered include PepsiCo's revenues, product categories, headquarters, stock price, acquisition history, distribution network from plants to retailers, and issues identified regarding salesperson behavior and communication with retailers.
Accounting for Amalgamation, Absorption and External ReconstructionRohit Singh
The document discusses accounting for amalgamations under Indian accounting standards. It defines key terms like transferor and transferee companies. It explains the two types of amalgamation - in the nature of a merger and in the nature of a purchase. In a merger, the assets and liabilities of the transferor company are taken over by the transferee company at book value, while in a purchase the assets and liabilities are recorded at fair value. The document also provides examples of international and Indian company amalgamations.
This document discusses accounting standard 14 regarding accounting for amalgamations in India. It describes the purpose as treatment of goodwill or reserves from amalgamations. It defines two types of amalgamations - merger and purchase. For a merger, assets and liabilities are transferred at book value and shareholders hold over 90% equity. For a purchase, assets and liabilities are recorded at fair value on the date of amalgamation. The pooling of interests method records assets at book value, while the purchase method may use book or fair values. Goodwill or capital reserve is recognized depending on if consideration is more or less than net assets. Disclosure requirements are also outlined.
This document outlines accounting standards for amalgamations in India. It defines amalgamations and the two types: amalgamations in the nature of a merger and amalgamations in the nature of a purchase. It describes the two methods of accounting for amalgamations - the pooling of interests method and the purchase method - and how they are applied based on the type of amalgamation. It also provides guidance on accounting treatments for consideration, reserves, goodwill, and balances of profit and loss accounts in amalgamations.
Hi friends,
It may be usefull for understanding the AS 14 and if any changes or clarifications required contact with email ID given belove - venki143b@gmail.com
Thanks & Regards
VENKANNA SETTY
This presentation discusses the taxation of profits and gains from business or profession under the Indian Income Tax Act. It covers the basis of charging such income, what constitutes a business, basic principles for arriving at business income, methods of accounting, concepts of block of assets and depreciation, examples of deductible and non-deductible expenses, and how to calculate taxable business/profession income. The key topics covered include profits and other payments considered business income, the definition of business, principles of determining taxable profits, and rules around depreciation of assets used in business.
Accounting for Amalgamation, Absorption and External ReconstructionRohit Singh
The document discusses accounting for amalgamations under Indian accounting standards. It defines key terms like transferor and transferee companies. It explains the two types of amalgamation - in the nature of a merger and in the nature of a purchase. In a merger, the assets and liabilities of the transferor company are taken over by the transferee company at book value, while in a purchase the assets and liabilities are recorded at fair value. The document also provides examples of international and Indian company amalgamations.
This document discusses accounting standard 14 regarding accounting for amalgamations in India. It describes the purpose as treatment of goodwill or reserves from amalgamations. It defines two types of amalgamations - merger and purchase. For a merger, assets and liabilities are transferred at book value and shareholders hold over 90% equity. For a purchase, assets and liabilities are recorded at fair value on the date of amalgamation. The pooling of interests method records assets at book value, while the purchase method may use book or fair values. Goodwill or capital reserve is recognized depending on if consideration is more or less than net assets. Disclosure requirements are also outlined.
This document outlines accounting standards for amalgamations in India. It defines amalgamations and the two types: amalgamations in the nature of a merger and amalgamations in the nature of a purchase. It describes the two methods of accounting for amalgamations - the pooling of interests method and the purchase method - and how they are applied based on the type of amalgamation. It also provides guidance on accounting treatments for consideration, reserves, goodwill, and balances of profit and loss accounts in amalgamations.
Hi friends,
It may be usefull for understanding the AS 14 and if any changes or clarifications required contact with email ID given belove - venki143b@gmail.com
Thanks & Regards
VENKANNA SETTY
This presentation discusses the taxation of profits and gains from business or profession under the Indian Income Tax Act. It covers the basis of charging such income, what constitutes a business, basic principles for arriving at business income, methods of accounting, concepts of block of assets and depreciation, examples of deductible and non-deductible expenses, and how to calculate taxable business/profession income. The key topics covered include profits and other payments considered business income, the definition of business, principles of determining taxable profits, and rules around depreciation of assets used in business.
This document compiles 21 issues of a tax audit series published between July 2018 to present. It combines the content of the series which covered various clauses in Form 3CA and 3CB. The compilation is done in 21 sections corresponding to each issue. It provides a consolidated resource for professionals on reporting requirements for tax audit.
NCV 4 New Venture Creation Hands-On Support Slide Show - Module 5Future Managers
This document discusses principles of costing and pricing for a new business venture. It covers identifying price-setting policies and factors that influence pricing decisions. It also explains the relationships between costs, revenue, and profits, and how to calculate break-even points. Key terms like fixed, variable and total costs are defined. The document provides examples and activities to help understand these concepts and apply them to business planning.
This business plan outline provides guidance for entrepreneurs seeking to develop an irrigation-based agricultural project under Namibia's Green Scheme Policy. The plan should include an executive summary highlighting the business concept, products/services, objectives, ownership structure, funding needs, market opportunity, and socioeconomic benefits. It then covers the organization's mission, goals, background industry information, legal structure, farming model, management team, and financial projections. The goal is to present a comprehensive roadmap for a successful irrigation farming enterprise that incorporates small-scale farmers and benefits local communities in line with government policies.
The project describes the sales and distribution network adopted by coca cola beverages in india. It mentions the problems which are faced by the company.
This document provides an introduction and overview of finance concepts for non-finance managers. It includes sections on understanding financial statements, revenue and expenses, income statements, cash flows, financial ratios, break-even analysis, and time value of money. Examples are provided to illustrate key points such as calculating profit, the difference between revenue and capital expenditures, and preparing an income statement. The goal is to help non-finance readers develop a basic understanding of important financial concepts.
The document provides an executive summary and details of ACCIONA's FY 2017 results. Key highlights include revenues increasing 21.4% to €7,254 million and EBITDA growing 7% to €1,275 million driven by higher contributions from Infrastructure. Net debt increased slightly to €5,224 million. Gross capital expenditures were €920 million, focused on Energy and Infrastructure. M&A activity included agreements to sell Trasmediterránea and contribute real estate assets to Testa Residencial.
The document outlines the course outline for a fundamentals of accounting course. It covers key topics like the purpose and nature of accounting, the accounting equation, the accounting cycle process, financial statements, and accounting terminology. The course introduces students to the basic concepts and principles of accounting, different types of accounts, and how to record and analyze financial transactions according to generally accepted accounting principles. It provides an overview of the accounting knowledge and skills students will learn over the course of the program.
Seedrs completed 375 deals between July 2012 and September 2016. These deals ranged across 15 sectors, with no sector accounting for more than 11% of deals. Most deals were small (less than £100,000), and the majority involved businesses that were at least partially digital. As of September 2016, a hypothetical portfolio investing in all 375 deals would have achieved a 14.4% annualized return before taxes.
Accounting Standard 17 outlines requirements for segment reporting in India. It aims to provide information on different types of products/services and geographical areas to better understand enterprise performance and assess risks/returns. Key terms define segments as distinguishable components subject to different risks/returns. A reportable segment must contribute over 10% of certain financial metrics. Enterprises must disclose financial information for each reportable segment including revenue, assets, liabilities, capital expenditures, and depreciation.
The document provides information about financial statements and accounting concepts. It discusses the purpose of financial statements and the key statements - the profit and loss account and balance sheet. It then explains the components of the profit and loss account, including gross profit calculation and operating expenses. Finally, it summarizes the key elements of the balance sheet, including assets, liabilities, and how net assets are financed.
PSO and Shell are analyzed using various financial ratios to evaluate liquidity, asset efficiency, debt usage, profitability, and market performance. The current, quick, and debt-to-equity ratios indicate PSO has stronger liquidity and lower financial risk than Shell. Asset turnover ratios show Shell utilizes assets more efficiently to generate sales. However, profit margins and returns on assets and equity are lower for Shell, suggesting weaker profitability. Overall, the ratio analysis provides insights into the relative financial positions and operating efficiencies of PSO and Shell.
The Government is amending tax legislation covering earn-out arrangements included in business sales. Under the new legislation:
1. A "look-through" approach will apply to qualifying earn-out arrangements, ignoring the earn-out right and treating all payments as related to the original business asset sale. This reduces compliance costs.
2. For sellers, additional earn-out payments will reduce the cost base of the original asset, with any excess treated as capital gains eligible for small business concessions.
3. For buyers, additional earn-out payments will be added to the cost base of the acquired asset.
This change results in reduced compliance costs and a better tax outcome for both buyers and sellers of businesses
1) The document provides an overview of accounting for inventory under a periodic inventory system according to IFRS and compares it to U.S. GAAP.
2) Key differences between IFRS and GAAP include IFRS allowing classification of expenses by nature or function, permitting revaluation of certain assets, and requiring two years of income statements rather than three.
3) The IASB and FASB are working on changes to financial statement presentation that would classify items similarly to the statement of cash flows and provide more detail on functional and natural line items.
10 steps to create effective P&L STATEMENT-1.pdfGereTassewN
This document outlines 10 steps to create an effective profit and loss (P&L) statement: 1) identify the reporting period, 2) calculate cost of goods sold, 3) identify operating expenses, 4) calculate gross profit, 5) determine operating income, 6) calculate earnings before interest and taxes (EBIT), 7) include other income/expenses, 8) deduct taxes, 9) determine net income before taxes, and 10) determine net income. The steps provide a process for gathering revenue information, accounting for costs and expenses, and calculating key profitability metrics.
The business plan is a document that helps small business owners determine the resources needed to achieve objectives and provides a standard to evaluate results. It serves as a management guide and is required to secure lenders and investors. The business plan includes an executive summary, description of the business and products/services, market strategies, operations and management overview, and financial projections like income statements, balance sheets, and cash flow statements. Supporting documents like resumes and contracts are also typically included.
This presentation summarizes General Shopping Brasil's analyst and investor meeting that took place on December 17, 2007. It highlights the company's growth in gross revenues and adjusted EBITDA through both greenfield projects and acquisitions. General Shopping Brasil owns and operates 11 shopping centers in Brazil with plans for expansion. The presentation also provides an overview of the positive outlook for Brazil's shopping center sector and General Shopping Brasil's competitive advantages, including its experienced management team.
This document compiles 21 issues of a tax audit series published between July 2018 to present. It combines the content of the series which covered various clauses in Form 3CA and 3CB. The compilation is done in 21 sections corresponding to each issue. It provides a consolidated resource for professionals on reporting requirements for tax audit.
NCV 4 New Venture Creation Hands-On Support Slide Show - Module 5Future Managers
This document discusses principles of costing and pricing for a new business venture. It covers identifying price-setting policies and factors that influence pricing decisions. It also explains the relationships between costs, revenue, and profits, and how to calculate break-even points. Key terms like fixed, variable and total costs are defined. The document provides examples and activities to help understand these concepts and apply them to business planning.
This business plan outline provides guidance for entrepreneurs seeking to develop an irrigation-based agricultural project under Namibia's Green Scheme Policy. The plan should include an executive summary highlighting the business concept, products/services, objectives, ownership structure, funding needs, market opportunity, and socioeconomic benefits. It then covers the organization's mission, goals, background industry information, legal structure, farming model, management team, and financial projections. The goal is to present a comprehensive roadmap for a successful irrigation farming enterprise that incorporates small-scale farmers and benefits local communities in line with government policies.
The project describes the sales and distribution network adopted by coca cola beverages in india. It mentions the problems which are faced by the company.
This document provides an introduction and overview of finance concepts for non-finance managers. It includes sections on understanding financial statements, revenue and expenses, income statements, cash flows, financial ratios, break-even analysis, and time value of money. Examples are provided to illustrate key points such as calculating profit, the difference between revenue and capital expenditures, and preparing an income statement. The goal is to help non-finance readers develop a basic understanding of important financial concepts.
The document provides an executive summary and details of ACCIONA's FY 2017 results. Key highlights include revenues increasing 21.4% to €7,254 million and EBITDA growing 7% to €1,275 million driven by higher contributions from Infrastructure. Net debt increased slightly to €5,224 million. Gross capital expenditures were €920 million, focused on Energy and Infrastructure. M&A activity included agreements to sell Trasmediterránea and contribute real estate assets to Testa Residencial.
The document outlines the course outline for a fundamentals of accounting course. It covers key topics like the purpose and nature of accounting, the accounting equation, the accounting cycle process, financial statements, and accounting terminology. The course introduces students to the basic concepts and principles of accounting, different types of accounts, and how to record and analyze financial transactions according to generally accepted accounting principles. It provides an overview of the accounting knowledge and skills students will learn over the course of the program.
Seedrs completed 375 deals between July 2012 and September 2016. These deals ranged across 15 sectors, with no sector accounting for more than 11% of deals. Most deals were small (less than £100,000), and the majority involved businesses that were at least partially digital. As of September 2016, a hypothetical portfolio investing in all 375 deals would have achieved a 14.4% annualized return before taxes.
Accounting Standard 17 outlines requirements for segment reporting in India. It aims to provide information on different types of products/services and geographical areas to better understand enterprise performance and assess risks/returns. Key terms define segments as distinguishable components subject to different risks/returns. A reportable segment must contribute over 10% of certain financial metrics. Enterprises must disclose financial information for each reportable segment including revenue, assets, liabilities, capital expenditures, and depreciation.
The document provides information about financial statements and accounting concepts. It discusses the purpose of financial statements and the key statements - the profit and loss account and balance sheet. It then explains the components of the profit and loss account, including gross profit calculation and operating expenses. Finally, it summarizes the key elements of the balance sheet, including assets, liabilities, and how net assets are financed.
PSO and Shell are analyzed using various financial ratios to evaluate liquidity, asset efficiency, debt usage, profitability, and market performance. The current, quick, and debt-to-equity ratios indicate PSO has stronger liquidity and lower financial risk than Shell. Asset turnover ratios show Shell utilizes assets more efficiently to generate sales. However, profit margins and returns on assets and equity are lower for Shell, suggesting weaker profitability. Overall, the ratio analysis provides insights into the relative financial positions and operating efficiencies of PSO and Shell.
The Government is amending tax legislation covering earn-out arrangements included in business sales. Under the new legislation:
1. A "look-through" approach will apply to qualifying earn-out arrangements, ignoring the earn-out right and treating all payments as related to the original business asset sale. This reduces compliance costs.
2. For sellers, additional earn-out payments will reduce the cost base of the original asset, with any excess treated as capital gains eligible for small business concessions.
3. For buyers, additional earn-out payments will be added to the cost base of the acquired asset.
This change results in reduced compliance costs and a better tax outcome for both buyers and sellers of businesses
1) The document provides an overview of accounting for inventory under a periodic inventory system according to IFRS and compares it to U.S. GAAP.
2) Key differences between IFRS and GAAP include IFRS allowing classification of expenses by nature or function, permitting revaluation of certain assets, and requiring two years of income statements rather than three.
3) The IASB and FASB are working on changes to financial statement presentation that would classify items similarly to the statement of cash flows and provide more detail on functional and natural line items.
10 steps to create effective P&L STATEMENT-1.pdfGereTassewN
This document outlines 10 steps to create an effective profit and loss (P&L) statement: 1) identify the reporting period, 2) calculate cost of goods sold, 3) identify operating expenses, 4) calculate gross profit, 5) determine operating income, 6) calculate earnings before interest and taxes (EBIT), 7) include other income/expenses, 8) deduct taxes, 9) determine net income before taxes, and 10) determine net income. The steps provide a process for gathering revenue information, accounting for costs and expenses, and calculating key profitability metrics.
The business plan is a document that helps small business owners determine the resources needed to achieve objectives and provides a standard to evaluate results. It serves as a management guide and is required to secure lenders and investors. The business plan includes an executive summary, description of the business and products/services, market strategies, operations and management overview, and financial projections like income statements, balance sheets, and cash flow statements. Supporting documents like resumes and contracts are also typically included.
This presentation summarizes General Shopping Brasil's analyst and investor meeting that took place on December 17, 2007. It highlights the company's growth in gross revenues and adjusted EBITDA through both greenfield projects and acquisitions. General Shopping Brasil owns and operates 11 shopping centers in Brazil with plans for expansion. The presentation also provides an overview of the positive outlook for Brazil's shopping center sector and General Shopping Brasil's competitive advantages, including its experienced management team.
Andreas Schleicher presents PISA 2022 Volume III - Creative Thinking - 18 Jun...EduSkills OECD
Andreas Schleicher, Director of Education and Skills at the OECD presents at the launch of PISA 2022 Volume III - Creative Minds, Creative Schools on 18 June 2024.
THE SACRIFICE HOW PRO-PALESTINE PROTESTS STUDENTS ARE SACRIFICING TO CHANGE T...indexPub
The recent surge in pro-Palestine student activism has prompted significant responses from universities, ranging from negotiations and divestment commitments to increased transparency about investments in companies supporting the war on Gaza. This activism has led to the cessation of student encampments but also highlighted the substantial sacrifices made by students, including academic disruptions and personal risks. The primary drivers of these protests are poor university administration, lack of transparency, and inadequate communication between officials and students. This study examines the profound emotional, psychological, and professional impacts on students engaged in pro-Palestine protests, focusing on Generation Z's (Gen-Z) activism dynamics. This paper explores the significant sacrifices made by these students and even the professors supporting the pro-Palestine movement, with a focus on recent global movements. Through an in-depth analysis of printed and electronic media, the study examines the impacts of these sacrifices on the academic and personal lives of those involved. The paper highlights examples from various universities, demonstrating student activism's long-term and short-term effects, including disciplinary actions, social backlash, and career implications. The researchers also explore the broader implications of student sacrifices. The findings reveal that these sacrifices are driven by a profound commitment to justice and human rights, and are influenced by the increasing availability of information, peer interactions, and personal convictions. The study also discusses the broader implications of this activism, comparing it to historical precedents and assessing its potential to influence policy and public opinion. The emotional and psychological toll on student activists is significant, but their sense of purpose and community support mitigates some of these challenges. However, the researchers call for acknowledging the broader Impact of these sacrifices on the future global movement of FreePalestine.
A Free 200-Page eBook ~ Brain and Mind Exercise.pptxOH TEIK BIN
(A Free eBook comprising 3 Sets of Presentation of a selection of Puzzles, Brain Teasers and Thinking Problems to exercise both the mind and the Right and Left Brain. To help keep the mind and brain fit and healthy. Good for both the young and old alike.
Answers are given for all the puzzles and problems.)
With Metta,
Bro. Oh Teik Bin 🙏🤓🤔🥰
How to Manage Reception Report in Odoo 17Celine George
A business may deal with both sales and purchases occasionally. They buy things from vendors and then sell them to their customers. Such dealings can be confusing at times. Because multiple clients may inquire about the same product at the same time, after purchasing those products, customers must be assigned to them. Odoo has a tool called Reception Report that can be used to complete this assignment. By enabling this, a reception report comes automatically after confirming a receipt, from which we can assign products to orders.
How Barcodes Can Be Leveraged Within Odoo 17Celine George
In this presentation, we will explore how barcodes can be leveraged within Odoo 17 to streamline our manufacturing processes. We will cover the configuration steps, how to utilize barcodes in different manufacturing scenarios, and the overall benefits of implementing this technology.
Elevate Your Nonprofit's Online Presence_ A Guide to Effective SEO Strategies...TechSoup
Whether you're new to SEO or looking to refine your existing strategies, this webinar will provide you with actionable insights and practical tips to elevate your nonprofit's online presence.
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إضغ بين إيديكم من أقوى الملازم التي صممتها
ملزمة تشريح الجهاز الهيكلي (نظري 3)
💀💀💀💀💀💀💀💀💀💀
تتميز هذهِ الملزمة بعِدة مُميزات :
1- مُترجمة ترجمة تُناسب جميع المستويات
2- تحتوي على 78 رسم توضيحي لكل كلمة موجودة بالملزمة (لكل كلمة !!!!)
#فهم_ماكو_درخ
3- دقة الكتابة والصور عالية جداً جداً جداً
4- هُنالك بعض المعلومات تم توضيحها بشكل تفصيلي جداً (تُعتبر لدى الطالب أو الطالبة بإنها معلومات مُبهمة ومع ذلك تم توضيح هذهِ المعلومات المُبهمة بشكل تفصيلي جداً
5- الملزمة تشرح نفسها ب نفسها بس تكلك تعال اقراني
6- تحتوي الملزمة في اول سلايد على خارطة تتضمن جميع تفرُعات معلومات الجهاز الهيكلي المذكورة في هذهِ الملزمة
واخيراً هذهِ الملزمة حلالٌ عليكم وإتمنى منكم إن تدعولي بالخير والصحة والعافية فقط
كل التوفيق زملائي وزميلاتي ، زميلكم محمد الذهبي 💊💊
🔥🔥🔥🔥🔥🔥🔥🔥🔥
This presentation was provided by Rebecca Benner, Ph.D., of the American Society of Anesthesiologists, for the second session of NISO's 2024 Training Series "DEIA in the Scholarly Landscape." Session Two: 'Expanding Pathways to Publishing Careers,' was held June 13, 2024.
3. PERSONAL CARE- Oral care, hair care, soaps, cosmetics, toiletries
HOUSEHOLD CARE - Fabric wash and household cleaners
BRANDED AND PACKAGED FOOD, BEVERAGES - Health beverages,
soft drinks, staples, cereals, dairy products, chocolates, bakery products.
TOBACCO
In India, companies like ITC, HLL, Colgate, Cadbury and Nestle have been a
dominant force in the FMCG sector
It is the fourth largest sector in the economy and is responsible for 5% of the total
factory employment in India.
As per the Consumer Survey by KSA-Technopak, of the total consumption
expenditure, almost 40% and 8% was accounted by groceries and personal care
products respectively
4. Pepsi Company is a large conglomerate with interests in
manufacturing, marketing and selling a wide variety of carbonated
and non-carbonated beverages, as well as salty, sweet and grain-
based snacks.
PepsiCo is a world leader in convenient snacks, foods and
beverages, with revenues of more than $39 billion and over 185,000
employees.
PepsiCo International (PI)PI includes all PepsiCo businesses in the
United Kingdom, Europe, Asia, Middle East and Africa.
PepsiCo (symbol: PEP) IN NYSE, Headquarter in NEW YORK.
PepsiCo is (PEP)= Rs.67 (on an average)
ORGANIZATION INFORMATION
5. COMPANY HISTORY
In 1893, Caleb Bradham,a young pharmacist from New Bern, North
Carolina, had a soda fountain in his drugstore, served his customers
refreshing drinks, that he created himself.
His most popular beverage was something he called "Brad's drink"
made of carbonated water, sugar, vanilla, rare oils, “PEPSIN” and cola
nuts.
In 1898, Caleb Bradham wisely bought the trade name "Pep Cola" for
$100 from a competitor from NewYork.
The new name was trademarked on June 16th, 1903.
8. DISTRIBUTORS CLAIM SETTLEMENT
It is the process through which the distributors of the area comes under COBO
(company owned bottling operations) or FOBO (franchise owned bottling operations),
settled their account at the last of the every month.
Reconciliation of accounts.
Distributors claim settlement is the document of total 12 annexure in which-
1. SUMMARY
2. NOC
3. STOCK & SALES / VOLUME CONTROL SHEET
4. FIXED /CARD ACCOUNTS DETAILS
5. UPFRONTS OUT LET DETAILS
6. VARIABLE SCHEME DETAILS
7. SUB DISTRIBUTION SUMMARY
8. RA / PSR INCENTIVE & SUPPORT AND DISTRIBUTOR SUPPORT
9. VAT REIMBURSEMENT CLAIM
10. A&M SPENDS DETAILS
11. OTHER EXPENSES
12. VISI,PMX Volume Tracker
9. SUMMARY- It is the summary of all the sheets and annexure included in the
whole document . In this form the dealers name and address with stamp has been
addressed.
NOC - This NOC (no objection certificate) is being issued for the clearance of
the accounts. Before granting any scheme or prizes to the distributors company
issues a no objection certificate to the distributor by showing which he can get the
awards and prizes.
STOCK & SALES / VOLUME CONTROL SHEET - in which all the stock has
been mentioned with their details. Like how many bottles of Pepsi nimbuz has
been sold to distributor of each size of bottle 200 ml, 300ml. It’s also reconciling
the opening stock, purchase, closing stock, sale, discount given with the
company’s book and distributor’s book.
FIXED/CARD ACCOUNTS DETAILS- There has been basically 3 types of
accounts KEY ACCOUNTS, CARD ACCOUNTS, SMALL DISTRIBUTORS
ACCOUNT, the details of all accounts and their balance payments has been shown
in this annexure.
10. UPFRONTS OUT LET DETAILS - Account of outlets which has been set up by
distributors individually.
VARIABLE SCHEME DETAILS- On which date the schemes or free pack has
been given, the amount which has been deduct from the secondary sale, etc
SUB DISTRIBUTION SUMMARY- right to sell the products to a particular
individual, firm or agency for a particular area.
RA / PSR INCENTIVE & SUPPORT AND DISTRIBUTOR SUPPORT- This
annexure specially illustrates those wages, salary and bonus gives to them.
VAT REIMBURSEMENT CLAIM - This annexure exclusively gives the
information about the VAT (value added tax) already paid by the distributors.
Because it is the procedure of VAT that the tax paid by the purchaser will
reimbursed his tax from his sequential seller.
11. A&M SPENDS DETAILS - The expenses which are incurred in advertisement and
maintenance of the warehouse shown in this annexure.
OTHER EXPENSES - other expenses like sampling, octroi, utc has been shown in
this annexure.
VISI,PMX Volume Tracker – Company established his own freezer the total sales of
that visi is shown in this annexure.
13. 1-SMALL DISTRIBUTORS ACCOUNTS
Opened for some selected people or say some selected area where
company’s executives believes that it will be profitable to do a business
through distributors rather than self.
2-CARD ACCOUNT
An agreement between retailers and company .
In this account a card is maintain which is usually for 1 year
3-KEY ACCOUNT
These are very special accounts or agreements
a retailer has to sell only company’s product in against which
retailer is provided with special discount on payments
14. RETURNS ON INVESTMENT
A performance measure used to evaluate the efficiency of an
investment
Compare the efficiency of a number of different investments
GAIN FROM INVESTMENT – COST OF INVESTMENT
ROI=
COST OF INVESTMENT
15. ILLUSTRATION -
A Distributor, ZX beverages,{ deposit 50,000 rs. as
security deposit with the company for operating his
activities in a defined area. For the proper operation he
invested Rs 2,00,000 in land acquisition, Rs. 1,50,000 in
vehicles', Rs 20,000 in labour and Rs 30,000 in
machines.}
The total sales of the distributor is Rs 60,00,000. where
he is entitled to get the commission @ 12% on total sales.
Calculate his Return On Investment .
16. GAIN FROM INVESTMENT – COST OF INVESTMENT
ROI=
COST OF INVESTMENT
TOTAL COST-
50000+2,00,000+1,50,000+ 1,50,000
20,000+30,000 = 6,00,000`
TOTAL GAIN-
12% OF 60,00,000- 6,00,000 = 1,20,000
ROI= 1,20,000 * 100 = 20%
6,00,000
18. FINDINGS
The market share of Pepsico is more than Coke
The distribution channel of both company is very bad.
Advertising policy of Pepsi is better than Coca Cola.
Retailers are highly dissatisfied with salesmen
behavior.
Company relation with retailers is credit based
19. There are very less effort for promoting sales.
There are no direct communication between retailers and
company.
There are no any route incharge.
Retailers are not aware about company scheme and
product development.
Scheme is not distributed honestly among retailers
20. SUGGESTION
An inspection officer should be recruited who
perform surprise inspection of the market and find
out the problems.
1.Salary of the sales personals should be increased
so they may not indulge in fraud to retailers.
2.The vehicles of the agency should be inspected
so the delivery should be maintained.
3.The supply from the factory to the agency should
be good especially the brands like DEW.