Summer Intership Report of MBA

8/11/2019 Summer Intership Report of MBA

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Varmora Granito Pvt Ltd

1

Introduction

Of

Company


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Introduction of Company

Varmora Granito manufactures three types of tiles in Rajkot high way (Morbi). It

is also exporting its product in United Kingdom, Germany, Italy and Poland.Varmora has also many units in Mumbai, Morbi and surendranagar Established in

1994.

Varmora Granito Pvt. Ltd. is a part of "VARMORA" Group that deals with all kind

of ceramic tiles. We are a manufacturer and exporters of ceramic wall, floor,

porcelain & vitrified tiles.

Brand "VARMORA" is under sharp focus and now has a different dimension,

which signifies THE COMPLETE TILING SOLUTION of walls & floors with

quality and growth with smart products. The companys production capacity is up

to 35, 000 sq. Meter Per day.

Its three products it is below mention as,

Vitrified tiles

Wall tiles

Floor tiles

The company is equipped with modern machineries and is organized in various

division viz., Wall tiles preparation plant, Vitrified tiles preparation division, Floor

tiles preparation division and storage division. The product facilities always pulsate

with the activities of more than 2000 employee turning out a wide range of tiles.


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The four divisions are equipped with modern facilities for development, quality

control department and manufacturing our products. These are manned by

qualified personal having technical expertise and all are committed to maintain

best quality of our products. Varmora Granito is proud of its diverse of tiles likes.

Wall tiles, Floor tiles and vitrified tiles etc.

Company Name : Varmora Granito Pvt. Ltd.

Business Type : Manufacturer, Trading Company,Distributor/Wholesaler

Product/Service :

(We Sell):

Ceramic Tiles, Wall Tiles, Floor Tiles, Vitrified

Tiles, Porcelain Tiles, Non-Rectified Tiles, RectifiedTiles, Rustic Tiles, Elevation, Digital Tiles

umber of Employees : Above 2000 People


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Organizational

Structure


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Organizational structure

Chairman

Production

Department

Production

Manager

Laboratory

Testing

Supervision

Manager

Workers

Marketing

Department

Marketing

Manager

Marketing

Officer

Dispatch

Executive

Clerk

State

Marketing

Manager

Marketing

Office

Sales

Finance

Department

Finance

Administrative

Chief

Accountant

Accountant

Peon


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General

Information


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GENERAL INFORMATION

Name of the Firm Varmora Granito Pvt. Ltd.

Year of Establishment 2000

Form of Organization Private Limited

Size of Organization Medium Scale

Location of Office PriyaDarshini Complex,

Office No. 415,

Savsar Plot,

Morbi 363 641

Location of Factory Varmora Granite Pvt. Ltd.

8/A, National Highway,

At. Dhuva, Ta. Wankaner,

Dist. Rajkot (Gujarat), India

Phone Number Office 02822 220213, 227171

Phone Number Factory 08282 287500-700-900

Fax Number 02822 287558

E-Mail [email protected]

Web Site www.varmora.com
mailto:[email protected]:[email protected]://www.varmora.com/http://www.varmora.com/http://www.varmora.com/mailto:[email protected]


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Registered Certificate No. U26914GJ2002 PPC 43194

Sales Tax No. 0922008001

CST No. 99984063

Excise Registration No. AABCV7523MXM001

Product Vitrified Tiles

No. of Employees 107

Bankers SBS Main Branch, Morbi

Auditors SBS Main Branch, Morbi

Name of Promoters Shri Vallabh bhai. J. Patel

Shri Jagjivan bhai. G. Patel

Shri Pramod bhai. P. Patel

Board of Directors Mr. V. J. Patel

Mr. T. J. Patel

Mr. P. P. Patel

Investment 15 Cr

Area Covered 17 Acres

No. of employee 2000

Market National and International


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Turnover 20,000 per square meter/day

Accounting year 1stApril to March

Main objective Expand business

Shift Three

Working hours 08:00 AM to 04:00 PM

04:00 PM to 12:00Midnight

12:00 Midnight to 08:00 AM

Recess 12:00 PM to 1:00 PM

8:00 PM to 9:00 PM

4:00 AM to 5:00 AM

Holiday Thursday

Office hours 08:00 AM to 12:00Noon

02:00 PM to 06:00 PM

Recess 12:00 PM to 2:00 PM

Holiday Sunday


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Various Departments

A.Production Department

B.Finance Department

C.

Marketing DepartmentD.Personnel Department


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Production

Department


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Production Department

Introduction:

As a leading tiles manufacturer of Gujarat, company has wide capacity of

production. For that company has large number of laboures staff, technicians,

effective purchasing manager The production of a firm is concerned with

the creation of a product or services required to satisfy customer

needs.

oProducts:

Wall tiles:

They have an exclusive range of wall tiles that are designed to beautify your

interiors including kitchens, bathrooms and living spaces, all their wall tiles are

also available in a wide variety of shapes, sizes, finishes and colors.

Floor tiles:

Varmora has a fantastic range of floor tiles to suit all your home ambiences. Tiles

are an ideal choice of floor coverings for various reasons. One the main reasons

being, they are easy to clean and maintain. Besides, they give a perfectly flawless

look to your floor. May it be bathrooms, kitchens or corridors, floor tiles are tough

and durable. They simply make a perfect option for the Indian floors!

Varmora Floor Tiles have a multitude of textures, hues, effects, sizes and patterns

available that will suit all your requirements. We have categorized the floor tiles


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based on its sizes and further more segregated them into various collections that

will lend your floors the perfect finish. Right from rustic to glossy and matt, you

will find everything that you need in this website. Highly durability and a dazzling

look is what Varmora offers for your floor!

Vitrified tiles:

Varmora feels proud to offer the best technology with the wide range of vitrified

tiles. Being amongst the most popular products, vitrified tiles have been explored

with several variations. Tiles produced with the process of vitrification also offer

an endless variety of textures, hues, patterns and designs in them. They are simply

the best pick for unmatched beauty of your home. Vitrified tiles in India are also

known as nonporous tiles which stand by its virtue to be the sturdiest among all.

It is personally designed for every part of your home to compliment its

requirement.

List of raw materials used for production of vitrified tiles

Raw Material Place where it is obtained

Pots feldspar Rajasthan

Soda feldspar Rajasthan

Quartz Rajasthan

Ball Clay Rajasthan

Ashapura Clay Kutch

Kadappa Clay Andhra Pradesh


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China Clay Gujarat

Ukraine Clay Import from Europe

STPP Import from China

Body Stain Import from Italy

Soluble Salts Import from China

LPG Madhya Pradesh

Gujarat

Zircon Import from Australia


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PROCESS OF PRODUCTION

Production process is very important process as the product

manufactured in the company should satisfy the need of the customer.The quality is also to be maintained and the given target should be

achieved in the given time period. The following are the main

production stages.

Processing of raw material:-

The first and foremost step to manufacture vitrified tiles is batching

i.e. feeding the box with different types of clay according to the

percentage decided. Batching includes following types of clay.

Ukraine Clay 16%

Ball Clay 5%

China Clay 20%

Soda Feldspar 19%

Potash Feldspar 35%

Quartz 5%


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Formation of tile body and drying:

The powder is taken from the silos and after sieving on a vibrator

fitted with a magnet, it is fed into hoppers of the hydraulic presswhere the powder is pressed in the shape of a tile of specific size as

per the cavity of the die. Green tiles coming out of the press are sent

to the horizontal roller dryer where they are heated to a specified

temperature to remove the moisture.

Preparation of designs and screen printing of tiles:

In the glaze line and printing section, various types of designs are

prepared and printed on the dried tiles by applying colors on the

screen printing machine.

Firing:

The tiles thereafter are fed into the fast single layer roller kiln in

which the tiles are fired. The kiln has different temperatures ranging

from 5000C to 15000C in different zones.

Polishing:

The baked tiles are subjected to polishing by using 32 head polishing

line. The tiles are also side chamfered. Multi finish tiles do not need

polishing operation.


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Sorting and packing:

The polished tiles are subjected to quality checking and sorting, where

an operation marks out tiles with defects and different grades quality.Different grades of finished tiles are then packed into different types

of packing box which are marked accordingly.

Plastic matrix androle

Regrading andcylery

particals

Presses


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Glass

printing

cutting

Firming

sorting

packaging


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Finance

Department


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Finance Department

Introduction:

Finance management is concerned mainly with such matters as, how a business

corporation raises its finance and how it makes use of its.

Hogland

Finance management is concerned with the efficient use of an important of

economic resources, namely capital fund.

Solomon

Finance plays a very important role in any type of the firm.

From the initial stage awards money is needed for the

information registration of the firms, listing of the firm.

Finance is needed for making necessary documents.

Finance consists of procuring funds, managing and utilizing

them efficiently in order to maximize the profit, which is

ultimate goal of any organization.

In Varmora Tiles, the capital is procured by issuing equity++

shares. The secured loan of this industry is 9400000 0 and the

unsecured loan of 2012-13 is deposits from relatives of directors

i.e. of Rs. 10000000.


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Financial planning:-

A company needs to manage its resources.

A company determining the needs of finance. A company has various resources of finance likes term loans etc.

Finance planning should estimation of financial resources.

Capital structure:-

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 Varmora is very simple as it has issued

desirable equity debt ration of 1:2.

Accounting policy:-

Accounting policy of Varmora Granito as under:

The company maintains its accounts on historical cost basis. The

current assets, loans, and advances, liabilities are approximately of

value stated if realized in ordinary course of business.

The company follows the accrual method of accounting and all claims,

receivables and liabilities are provided on that basis.


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Meance of finance:

The project is to be funded through promoters equity funds. Term

loan as also working capital facilities form bank and unsecured loansfrom the relatives of promoters.

Sr. Particulars Amount

(Lacks)

1 Directors equity

Shareholders equity

70

455

Total Equity 525

2 Term Loan 936

3 Unsecured Loan 98

Total 1559

It is proposed that unsecured loan will not be repaid till repayment

period of term loan is not over act 1956.


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Management of working capital:

Working capital management is also key part of management.

Working capital management is most important part of finance

department.

The working capital is less, not success to business.

The working capital is directly link to sales.

Varmora Granito is working capital condition is good and its future is

bright.

Working capital requirement means it is necessary to maintain stocks

of raw materials and to finance the funds blocked in goods in process,

finished goods, overheads, etc.

Total working capital requirement for first year has been estimated at

Rs. 458 Lacks. The working capital is proposed to be through Bank

finance to the tune Rs. 2300 lacks and promotions funds at Rs. 160

Lacks.


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Sources of funds:

A manufacturing company requires capital for these purposes.

To achieve or create fixed assets

Working capital for financing day to day manufacturing and

marketing operations.

Capital for expansion, modernization, etc.

A company has two main sources of capital

Internal sources

External sources

Varmora Granito Pvt. Ltd. is having internal source of finance. The

company has its own share capital and has taken loan from the bank.


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PROJECT COST

Sr. Particulars Amount (Lacks)

1 Land 1.00

2 Factory Building 248.00

3 Imported Machinery New 559.00

4 Indigenous Machineries 438.00

5 Electrical Installations 54.00

6 Tools 4.00

7 Installations 3.00

8 Bank Guarantee for EPG 7.00

9 GEB Deposit 40.00

10 Computers 3.00

11 Furniture 4.00

12 Other Miscellaneous Assets 2.00

13 Preliminary and pre-operative expenses 20.00

14 Provision for contingencies 20.00

15 Total capital cost of project 1401.00


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16 Margin money for working capital 158.00

Total Project Cost 1559.00


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RATIO ANALYSIS

Ratio analysis is an audibly useful for financial analysis. It is defined

as systematic use of ratio to interpret the financial statements, so thatstrength and weakness of a firm as well as its historical performance

and current financial conditions can be determined. The following are

ratio of Varmora Granito as follows.

Current Ratio

= Current Assets / Current Liabilities

= 73642000 / 49670000

= 1.48%

Current Ratio

Current Asset

Current Liabilities


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Gross Profit Ratio

= Gross Profit / Net Sales x 100

= 11200000 / 49643000 x 100

= 22.56%

Gross Profit Ratio

Gross Profit

Net Sales


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Operating Ratio

= (Cost of goods sold + Operating expenses) / Net Sales x 100

= (31500000 + 2500000) / 49643000 x 100

= 68.49%

Operating Ratio

Cost of goods sold +

Operating Expence

Net Sales


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Liquid Ratio

= Liquid Assets / Liquid Liabilities

= (Current Assets Stocks) / (Current Liabilities Bank BOD)

= (73642000 19748000) / (49670000 960000)

= 53894000 / 48710000

= 1.10%

Liquid Ratio

Liquid Assets

Liquid Liabilities


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Debtors Ratio

= Credit Sales / Average Debtors

= 11300000 / 8100000

= 1.40%

Debtors' Ratio

Credit Sales

Average Debtors


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Fixed Assets Ratio

= Sales / Fixed Assets

= 49643000 / 85000000

= 0.58%

Fixed Assets Ratio

Sales

Fixed Assets


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Ratio Analysis Final Chart

Current Ratio,

1.48%

Gross Profit Ratio,

22.56%

Operatig Ratio,

68.49%

Liquid Ratio, 1.10%

Debtor's Ratio,

1.40%

Fixed Assets

Ratio, 0.58%


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LEVERAGE ANALYSIS

Leverage means using fixed charge sources and getting returns by

using sources efficiently and effectively. It is an important aspect asthe organization may need long term and short term loan and they have

different alternatives from which organization has to take the right

decision. To take this design it takes the help of leverage.

Operating Leverage:

Fixed operating assets are giving the most cost than the fixed and

variable costs are called operating leverage. Any amount borrowed

for investing in fixed assets, so the leverage associated with the

investment activities is known as operating leverage. The degree of

operating leverage is given by

Degree of Operating Leverage

= Sales Variable Cost / EBIT

= 29972000 10908000 / 12100000

= 19064000 / 12100000

= 1.58%


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Financial Leverage:

Leverage is a criterion for determining operating profit or loss.

Financial leverage is a charge to magnify the effect on the charge oroperating profit and loss.

Finance leverage is selected with finance position between EBIT and

EBT. The degree of finance leverage is,

Degree of Finance Leverage

= EBIT / EBT

= 12100000 / 9900000

= 1.22%

Combined Leverage:

Operating leverage affects a firms operating leverage (EBIT), while

financial leverage affects profit after tax or earning per share. The

combined effect of two leverages can be quite significant for earnings

available to the equity shareholders.


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Degree of Combined Leverage

= DOL x DFL

= 1.58 x 1.22

= 1.92

Leverage Analysis Graph

1.58%

1.22%

1.92%

0

0.005

0.01

0.015

0.02

0.025

1 2 3

Leverage Analysis


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Marketing

Department


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MARKETING DEPARTMENT

Introduction:

Marketing management is a Branch of the broad area of management. Marketing

management is concerned with the direction of purposeful activities towards the

attainment of marketing goals.

Four Ps of Marketing:

Four peace of marketing includes like Product, Price, Promotion and Place.

Product:

1. Varmora Granito Pvt. Ltd. is produce various types of tiles likes floor tiles,

wall tiles and vitrified tiles.2.

Its production capacity is one day is 20,000 square meter.

3. Product is a soul of a company without the production cannot start the

company.

4. Company also improved production capacity.

Price:

1. A Varmora Granito Pvt. Ltd. its price decides of managing directors.

2.

Also give some discount.

3. Also give more credit times.


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4.

In Varmora 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.

Promotion:

1. Varmora Granito Pvt. Ltd. is gives various types of promotion your products

likes

Own magazines

News paper

Website

Facebook

2. Various types of promotion technique also available likes personal selling.

Place:

Varmora Granito Pvt. Ltd.

8-A, National Highway

At. Dhuva,

Tal. Wankaner,

Dist. Rajkot (Gujarat) INDIA

Every organization whether big or small needs to have a marketing department.


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Marketing department serves as an importance part of an organization which

brings revenue in the business. It depends mostly on the marketing department as

to how they sell the final products and creates demand for it. Varmora Granito is

having a full fledge marketing department where all the functions related to market

are performed.

ORGANISATION CHART

OF

MARKETING DEPARTMENT

Marketing

department

End user

company

Domestic

market

International

market

Dealers

Domestic

market

Internationl

market


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ADVERTISEMENT:

Varmora 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.

MARKET RESEARCH:

In Varmora Granito, 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

SALES PROMOTION:

Sales promotion consists of short term incentives to encourage

purchase or sales of a product or service. It is demand stimulating

devices designed to supplement advertising and facilitate personal

selling. It is a direct inducement which offers an extra value and

incentive for the product to and sales force distributors to ultimate

customers.

In this industry, they do not adopt any technique because of potential

marketing and potential customers.


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COMPETITORS:

It is rightly said that, Without competitors market does not

survive.Varmora is also starving in to sale its products in thecompetitive market by continuous development of a product finding

new areas of consumption.

Their competitors are

Kajaria

Bell

H R Johnson, etc.


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Personnel

Department


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PERSONNEL DEPARTMENT

Introduction:

Personnel management has a vital importance in modern industrial

organization. Personnel department is the part of management, which

is primarily concerned with establishment and maintenance of

personnel relations.

In this company, there is a separate personnel department, where all

the decision regarding the personnels is taken by personnel manager.

He has the final authority. The personnel manager of this firm is

Shree Pramod Kumar P. Patel.

The major areas that company covers under human resources are as follows:

Welfare facilities:

Varmora Granito Pvt. Ltd. All the benefits are given to their employees. Like,

provident fund, employees state insurance, gratuity, L.I.C., bonus, earn live

payment, medical treatment, canteen etc.

Recruitment & Selection:

o Recruitment:

Recruitment is the process of finding and attracting capable

applicants for employment.


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The process begins when new results are sought and ends when their

applications are submitted. The result is a pool of applicants from

which new employees are selected.

Varmora Granito gives an advertisement of job on internet, news-paper,

radio, & they have also an account in noukary.com so jobbers can

easily find their suitable jobs.

o

Selection:

It is the process of differentiating between applicants in order to

identify those with a greater livelihood of success in a job.

Here in case of Varmora Granito, the co-selection process includes

basic four main steps.

Preliminary searching interview

Checking of reference

Comprehensive interview

Final employment decision.

Attendance management & absent control:

Attendance management is done through swapping a card reader which records the

attendance of an employee in the departmental database of the HR head. Thissystem is in existence at Varmora Granito. However attendance of laboures is

maintain through the registered entry.


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Salary & wages disbursement:

Employees of level equal to officers or above that attain their salary as direct

his hands. Lower level employees with variable salary are handed over cash through

their supervision.

Detail of employees personal data:

Qualification certificate

Election card

D.O.B. certificate

Application for employment

Photographs

Working hours : 7:00 A.M. To 12:00 P.M.

2:00 P.M. To 7:00 P.M.

Recess : 12:00 P.M. To 2:00 P.M.

Shift : three

Holiday : Thursday


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PROMOTION & TRANSFER:

o Promotion:

The promotion means to do upliftment within the organization. At

this stage employees wage and salary status, prestige moves towards

the top level. Their thinking is also increasing up in his duties and

responsibilities.

Therefore, a promotion is a vertical upward movement in rank &

responsibility. In Varmora Granito, they always trying to promote

their workers because if the workers are motivated by the company

than their production capacity will be improved & also their goals are

achieve.

Transfer:

The transfer is a process of planning the employees in the position

where they are likely to be more effective, or where they are likely to

get more job satisfaction or it is movement of an employee from one

job to another without involving any substantial changes in his duties,

responsibility, status, etc.

Therefore, transfer is exchange in job where new job is substantially

equal to old in terms of pay, status and responsibilities.

In this company well qualified & skilled persons are transfer from

such position. If the employee is improve his skill than the manager is

notified this & give him a right position to do a work. They also see

the regularity of workers or employees.


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Research

&

Methodology


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Research and methodology:

Types of research

[1] Exploratory research:

The objective of this research is to collect the preliminary information to

find out the problem

[2] Descriptive research:

The objective of this research is to describe the things. It answers the

questions who, what, why, when, how.

[3] Casual research:

This research is based on cause and effect relationships to satisfy the

objective of study, qualitative along with quantitative techniques were

employed. The study is descriptive in nature.

Varmora Granito Pvt. Ltd. All the benefits are given to their employees. Like,

provident fund, employees state insurance, gratuity, L.I.C., bonus, earn live

payment, medical treatment, canteen etc.

The research type is exploratory research; by asking some questions collect

the basic information of the industry as below.


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Questionnaires

(1)AGE:

Age NO. Of Persons

18 to 28 32

29 to 38 38

39 to 48 25

48 to 58 12

Analysis and Interpretation: in the above graph, it is observed that persons

working in the company are majorly above the age of 28.

32

38

25

12

18 to 28

29 to 38

39 to 48

48 to 58


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(2)

SALARY:

salary No of persons

5000 to 6,000 26

6,000 to 10,000 38

10,000 to 15,000 31

above 15,000 12

Analysis and Interpretation: In the above graph, it is observed that no. of

employees have 6000 to 10000 salary are more

26

38

31

12

SALARY

5,000 to 6,000

6,000 to 10,000

10,000 to 15,000

above 15,000


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(3) Did you get overtime according to the

ACT i.e. (double wages)

YES NO

89 18

Analysis and Interpretation: In the above graph, it is observed that

Some employees cantget double overtime

89

18

Overtime

Yes

No


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(4) Did you get first aid box when required?

YES NO

107 0

Analysis and Interpretation: In the above graph, it is observed that first aid box

is available

107

0

First Aid

Yes

No


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(6) LUNCH ROOM (GUEST HOUSE)

Hows the quality of food & facility provided like drinking water, sitting,washing facility etc?

GOOD AVERAGE POOR

82 19 6

Analysis and Interpretation: In the above graph, it is observed that,

Quality of food & facility provided are good.

82

19

6

Lunch Room (Guest House)

Good+

Average

Poor


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(7) Hows the service provided?

GOOD AVERAGE POOR

97 10 0

Analysis and Interpretation: In the above graph, it is observed that, Service

provided is medium as per the opinion of some employees. Maximum no. of

employees are gives their response in positive manner.

97

10

0

service

Good

Average

Poor


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Methodology:

Its also used modern method of production.

Also used modern machinery. It also used modern infrastructure facility.


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roblems


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PROBLEMS

Varmora Granito Pvt. Ltd. has also some problems as follows:

They facing problems regarding availability of raw material.

The firm facing problem of power cut and lack of water supply.

They are also facing problems of qualified or skilled workers.

The lack of trained workers.


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SWOT

Analysis


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SWOT ANALYSIS

Strength:

Easy availability of raw material.

Wages rate is low.

Abundance of quality manpower.

Large scale production.

Give best quality product of his customers.

Good prestige f market.

Also located in industrial area.

Good transportation facilities

Weakness:

Lack of quality laboures.

Low investment of research department.

Less market search.

Payment system for new customers.

Opportunities:

Grow thing domestic and international demand.

Exports of various countries.

Few major competitors.

Booming in ceramics products.


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Threats:

Other substitute products.

Cut throat competition of market.


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Future

Plans


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Future plans:

Varmora Pvt. Ltd. is future plans as follows,

Increasing selling.

Expand business.

Increases its profits.

New product develops. (products construction tiles)

Make new design of tiles.

The firm is going to apply better techniques for workers and give

training to all workers.


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Findings


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Finding

The company is well aware of our responsibility to supply packing solutions

to their customers at every corner of the world. The company has an

efficient supply chain management team who are poised to deliver

consignments at the client's doorstep within the stipulated time period.

The company is also enriched with production staffs that are regularly

trained in-house to meet the international standard requirements.

The company also has a good co-coordinating team and a strong network of

distributors who make sure our every shipment reach its destination as quick

as possible.

The company has a countrywide marketing network that looks after the

timely delivery of each order.

Right combination of personnel, machines - the total operating system


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Conclusion


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Conclusion

The training Varmora Granito Pvt. Ltd at has been proved to very contributing

training. It has been significant in our managerial career. This training is one ofthe most crucial training for the student of M.B.A. It was wonderful experience.

Antique is on its path of glorious success. It has not restricted its boundaries. It

is stepping its for towards success through freightless, firm determination and

good management.


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Bibliography


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Bibliography

WEBSITES:

o

www.google.com

o www.varmora.com

REFERENCE BOOKS:

Marketing Management : Philip Kotler

Advance financial

Management : B.S. Shah

HR Management : Kings prakashan

R & D : C.R. Kothari
http://www.google.com/http://www.google.com/http://www.google.com/

Documents

Summer Intership Report of MBA