A

PROJECT REPORT
ON
INDUSTRIAL TRAINING
AT
S.R. WOOD & VENEERS PVT LTD
GANDHIDHAM

GUIDED BY: - SUBMITTED BY:-

MISS. DIVYA G. MISTRY
NAME:-MAYURI MAKWANA
PRN NO.: 2020095900009622
B.B.A SEM IV

SUBMITTED TO:-
SMT. S. B. PATEL INSTITUTE OF BUSINESS
MANAGEMENT VISNAGER-384315

AFFILIATED TO: 2021-2022

 Faculty of Management Studies
Smt.S. B. Patel Institute of Business
Management, Visnagar

CERTIFICATE

This is to certify that MISS MAYURI MAKWANA Exam seat

no.BBA__ , Exam seat no. BBA _ _,Of BBA ; Sem-IV, HAVE

satisfactorily completed practical training in the company“S.R. WOOD &

VENEERS PVT. LTD.” and submitted Her Departmental study report to Smt.
S. B. Patel Institute of Business Management, Visnagar, affiliated to

Sankalchand Patel University, Visnagar for the partial fulfillment of the

requirement of the practical studies in Sem-IV ; BBA programme.

Place: Visnagar Project Co-ordinator

Miss. Divya G. Mistri

Date:
I/C Principal
Dr. Jayshri S. Datta
 Index

Sr. No. Particulars Page no.

General Information :
1
1.1 History and Development of The Unit 1
1.2 Size of The Unit and Form of Organization. 2
1.3 Manufacturing Processes and Product. 3
1.4 Time-keeping System. 4
1.5 Employee Services 5
1.6 6
Contribution of The Unit to The Industry.
Personnel Management
2
2.1 Organization of Personnel Department 7
2.2 Recruitment, Selection and Induction. 8
2.3 Training and Management Department. 9
2.4 Job Description (Managerial Level Only). 10
2.5 Promotion and Transfer Policy 11
2.6 Performance Appraisal mechanism. 12
2.7 Wage and Salary Administration. 13
2.8 Working of E.S.I. Scheme. 14
2.9 Study of Provident Fund Scheme 15

2.10 Grievance Handling Procedure. 16

2.11 Collective Bargaining and Agreements 17

2.12 Trade Unions. 18

2.13 Personnel Records. 19

Marketing Management
3

3.1 Organization of Marketing Department 20

3.2 Product Planning. 21

3.3. Market Segmentation 22

3.4 Pricing Policies. 23
3.5 Channels of Distribution. 24
3.6 Sales Promotion 25
3.7 Advertising 26
3.8 Marketing Research 27
Financial Management
4
4.1 Organization of Finance and Accounts Department 28
4.2 Financial Planning. 29
4.3 Capitalization. 30
4.4 Capital Structure-use Financial Leverage to Magnify Equity 31
 earnings
Management of Fixed Assets : - Capital Budgeting. - Review 32
4.5 of Latest Capital Project With Reference to Project
Cost, Project Financial and Its Implementation
Management of Working Capital : - Inventories. - Receivables. 33
4.6 - Case and Bank Including Cash Budgeting
4.7 Operating Leverage Analysis 34
Profitability and Dividend Distribution- A Trend Analysis of 35
4.8 Past Several Years.
Right Issue, Bonus Issue, Convertible Bonds Issue, Fund 36
4.9
Raising Thought Public Deposit Etc.
4.10 Any Special Financial Characteristics of The Unit. 37

Bibliography
5

ANNEXURE/APPENDIX
6 Profit & Loss
Account Balance
Sheet
 PREFACE

The research provides an opportunity to demonstrate the application of

Knowledge, skills and competence required during the technical session to
evaluate the performance and to provide feasible recommendation on the provide
data.

Considering above research and data we are pleased at submit project work
related with business management. This project has given an ample opportunity
to explore various area of management which increased our understanding of the
concept studied. This has resulted in enhancing our analytical, interpreting and
creative skills.

We have prepared this project on S.R. WOOD & VENEERS PVT LTD. on my
believes, ideas, understanding and observation in company during training period

We had done our training at “ S.R. WOOD & VENEERS PVT LTD. ”at
GANDHIDHAM, - KUTCH-370201. It is a Wonderful experience. In those15
days we got opportunity to explore the various Areas of management .This
teaches us managing a company is a difficult task. All We get is a great practical
experience and learn a many new things. This report is on S.R. WOOD &
VENEERS PVT LTD. covers the general information of the Company and its
functional department like production department, marketing Department, human
resource department and finance department .We have tried our Best to involve
all our import ant information in this project report.
 Executive summary

This project is about getting awareness of distribution network of any company. We

choose “S.R. WOOD & VENEERS PVT LTD.” for it. Our objectives behind
conducting this project are to know the report producer and various document of
export producer. We have mentioned company general information, company
profile, mission and Visions. We have written the information of various
department of the company like production, marketing, human resource
management and finance. We have tried our best to mention all the information
related to our company, which we observe during the training in the report.
 ACKNOWLEDGMENT

Project is like bridge between theoretical and practical working. With this willing I
Have joined this project .I would like to express my special thanks of gratitude to
DR.JAYSHRI DATTA, principal of our Institute who has arranged such a
industrial visit. Presentation inspiration and motivation always played a key role in
the success of Any venture. I am deeply grateful to Miss. DIVYA MAM for his
constant guidance, Without her our completion of project would not happen. I am
very thankful to him for Motivating us and providing us a constant guidance.
Next ,I thanks of S.R. WOOD & VENEERS PVT LTD.. who has given us
permission for training in the company and Provides us a valuable guidance and
resolve doubts during a training
HISTORY AND DEVELOPMENT OF THE UNIT

S.R. WOOD & VENEERS PVT LTD. is a Private incorporated on 1 September 1985.
It is classified as Non-govt. company and is registered at Registrar of Companies,
GANDHIDHAM. Its authorized share capital is Rs. 28,000,000 and its paid up capital
is Rs.28,000,000. It is involved in Manufacture of Basic Iron & Steel

COMPANY PROFILE

THE BORDOF DIRECTORS.

1 SAURABH R. JAIN Director

2 MOHIT JAIN Director

3 VIJAY BHAI JAIN Managinig director

Types of Business Exporter : Manufacture and supplier

Banker : HDFC BANK LTD.

Address : regd. Office no. 2 plot no. 345, ward 12-B behind yes bank
Gandhidham (kutch) 370201
1.
 1.2 SIZE OF UNIT AND FORM OF ORGANIZATION

The size of firm generally divided by the Investment firms. Generally the firms
divided in to Three types that is given below;
1 ( Small scale industries )
2 ( Medium scale industries )
3 ( Large scale industries )

The detail discussion is given as under about these three types :

Small scale business :

The investment of the between five to Eight cores then the industries are called
small scale business.

Medium scale business:

The investment of the between five to ten cores then the industries are
known as medium scale industries Large scale industries: The investment of
the firm is more then ten cores then the Industries are called large scale
business.

2.
 1.3 MANUFACTURING PROCESS AND
PRODUCT

 Log yard

log yard Means land or premises used for the temporary outdoor

storage of commercially harvested logs intended for processing into lumber, plywood

or other value-added forestry products and may include the incidental loading and
unloading onto vehicles or trains,

debarking, chipping, weighing, washing or watering of logs.

Debarking

The bark is then peeled off while ensuring that evenness is maintained. At this stage, great
care is taken to ensure that the logs do not get damaged.
 Slicing/Peeling

Once the pressure and knife bar settings are set to an accuracy of 0.1 mm, so as to
ensure slicing that’s perfect, one of two types of veneer slicing machines - a
horizontal/vertical slicing machine or a peeling machine - are set in motion to
obtain thin wood veneer sheets from the log, even as a heating system soaks up any
moisture that is released during the process. There are different methods of slicing
that can be undertaken, such as flat slicing, quarter slicing, or rotary cut, to obtain
different types of veneers.
 DRAYING

An H-shaped cross-section is formed when the material passes through four

rolls, making the universal mill, which is equipped with a pair of vertical rolls
and a pair of horizontal rolls, suitable for rolling H-beams.
Clipping
The veneers are then clipped to produce sheets of rectangular dimensions, after which it is put
through the glue machine which bonds the edges of the veneers.

Splicing
Here, veneer matching is undertaken using the application of heat and pressure to ensure a
consistent match is obtained.

3.
 1.4 TIME KEEPING SYSTEAM

For office: 9.00 am to 6.00 pm

Lunch time: 12 pm to 1 pm
Holiday:
Weekly Holiday : Every Sunday

Other Holiday : As per festivals and occasion

EMPLOYEE SERVICE

S.R. WOOD & VENEERS provide few services to their employee like for their
personal development , health related services , canteen facilities and also whenever
they are in trouble so,that time company’s owner try to help them.

FACILITIES

S.R. WOOD & VENEERS always have concern about their worker therefore they
give a basic facilities to them such as, uniform along with shoes as well as
hospitality.

4.
 1.5 EMPLOYEE SERVICES

Employees services are type of benefit those employers’ offers to employees. Most of
the organization provides facilities like health insurance, life insurance, medical facilities,
etc. these are the form of indirect compensation which a company offers in addition to
the employee salary, as they help to fulfill their basic needs in the same way salary
would. Employee’s services are perks of the job. They help to attract other employees
and instill loyalty in existing employee.

Employee’s services are designed to make the employees life easier while working with
the company. It is ultimately for the welfare of the employees working in the
organization and it will boost the efficiency of the employees.

The various services provided by the S.R. WOOD & VENEERS PVT LTD. to their
employees is as given below:-

• Medical Facilities

• Canteen Facilities

• Cottage Facilities

• Health insurance

5.
 1.6 Contribution of The Unit to The Industry

The contribution margin represents the portion of a product's sales revenue that isn't
used up by variable costs, and so contributes to covering the company's fixed costs.
The concept of contribution margin is one of the fundamental keys in break-
even analysis.
Low contribution margins are present in labor-intensive companies with few fixed
expenses, while capital-intensive, industrial companies have higher fixed costs and
thus, higher contribution margins.

6.
1. Personal management
 2.1 ORGANIZATION OF PERSONAL DEPERTMENT

IN ANY FUNCTIONAL ORGANIZATION ALL ACTIVITIES AN

ORGANIZATION ARE divided into various function such as production ,
marketing ,finance etc. each function area is headed by a specialist who directs the
activities of that area for the entire organization .every employee there for is
required to report to various functional heads.
Functional organization has the great advantage of clarity. Everybody has a home.
it provides economy of scale within functions. It reduces duplication and waste.

Personnel management is defined as an administrative specialization that focuses

on hiring and developing employees to become more valuable to the company. It
is sometimes considered to be a sub-category of human resources that only
focuses on administration.

7.
 2.2 Recruitment, Selection and Induction.

Recruitment, selection and induction are part of the human resources process to find, hire and
train new employees. The talent pool in today's global market is often very big and very
competitive. Without a strategic process in place, human resource leaders might not bring the
most appropriate talent into the company. This is sometimes called full life-cycle recruiting.

8.
 2.3Training and management Department.

Training and development refers to educational activities within a company

created to enhance the knowledge and skills of employees while providing
information and instruction on how to better perform specific tasks.

Training is a short-term reactive process meant for operatives and process

while development is designed continuous pro-active process meant for
executives. In training employees' aim is to develop additional skills and in
development, it is to develop a total personality.

In training, the initiative is taken by the management with the objective of

meeting the present need o fan employee. In development, initiative is taken
by the individual with the objective to meet the future need o fan employee.

9.
 2.4 Job Description (Managerial Level Only).

A performance appraisal is a systematic, general and periodic process that

assesses an individual employee's job performance and productivity in relation
to certain pre-established criteria and organizational objectives.

Appraisal systems measure employee performance against previously-agreed

goals, set future objectives and give staff guidance on their developmental and
training needs. They help managers identify both achievements and shortfalls in
performance, and give a framework to guide future improvements

10.
 2.5 Promotion and Transfer Policy
Promotion
A promotion occurs when a staff member moves to a position with a higher pay
grade. In addition to a higher pay grade, a promotion usually means that the new
position requires skills that are broader and more complex than what the previous
position required, and may also include managerial responsibilities. Promotions to
the leadership track at the manager, associate director, director, and senior
director level are reviewed and approved by Human Resources.
Leadership-track promotions are reviewed at intervals throughout the year. A
staff member’s direct manager typically initiates the promotion process.

Transfer

A transfer occurs when a staff member moves from one position to another that is
either:

1. within the staff member’s current department and in the same pay grade, or
2. in a different department and in the same pay grade.

Promotion and Transfer Prerequisites

All internal applicants should be reviewed by Human Resources before being

contacted to ensure they meet the following prerequisites for eligibility:

Staff members must successfully complete at least six months of continuous

employment from the date of hire as a regular employee at Gandhidham.
Staff members who have previously transferred must remain in the position to which
they transferred for at least six months.
Staff members must not have received written corrective action within the six
months preceding the transfer.
Applications for transfer from areas that have direct reporting into the Office of the
President require review by the president at the initial application stage. The
president has discretion
in determining whether or not an application for promotion or transfer may proceed. These
determinations will be based on the strategic priorities of the institution while
balancing commitment to providing learning and career growth opportunities
for our internal talent.

11.
 2.6 Performance Appraisal mechanism

A performance appraisal is a systematic, general and periodic process that assesses an

individual employee's job performance and productivity in relation to certain pre-established
criteria and organizational objectives.

Appraisal systems measure employee performance against previously-agreed goals, set future
objectives and give staff guidance on their developmental and training needs. They help
managers identify both achievements and shortfalls in performance, and give a framework to
guide future improvements.

Performance appraisal is defined as a process that systematically measures an employees

personality and performance usually by managers or immediate supervisors against the
predefined attributes like skillset, knowledge about the role, technical know-how, attitude,
punctuality and so on.

12.
 2.7 Wage and Salary Administration.

Wage and salary administration is defined as the process by which wage and salary levels and
structures are determined in organisational settings.

Wages are payments for labour services rendered frequency, expressed in hourly rates, while
a salary is a similar payment, expressed in weekly, monthly or annual rates.

Thus the term ‘wage’ frequently connote payments in terms of the number of hours worked and
may fluctuate depending upon hours actually worked.

The determination of wage rates, administration of wage policies and satisfying the employees
as regards to wages and rates of wages is an important aspect of wage administration.

As a matter of fact wage and salary administration is one of the major responsibilities
of modern manpower management.

13.
 2.8 Working of E.S.I. Scheme

The ESI scheme is a self financing scheme. The ESI funds are primarily built out of
contribution from employers and employees payable monthly at a fixed percentage of wages
paid. The State Governments also bear 1/8th share of the cost of Medical Benefit.

Unemployment Allowance equal to 50% of wage for a maximum period of upto Two Years.
Medical care for self and family from ESI Hospitals/Dispensaries during the period IP receives
unemployment allowance. Vocational Training provided for upgrading skills - Expenditure on
fee/travelling allowance borne by ESIC.

ESI scheme is basically designed to provide medical and financial assistance to the employees
and their families. Such assistance is given during the period of inability of the employee to
work due to sickness, maternity or employment injury.

14.
 2.9 Study of Provident Fund Scheme

Provident fund is a government-managed retirement savings scheme for employees who can
contribute a part of their pension fund every month. These monthly savings get accumulated
every month, easily accessible as a lump sum amount at retirement or the end of employment.

Thus, to be covered under the expression “excluded employee”, the employee must be such
who was a member of the Fund established under the Scheme of 1952 and who had withdrawn
full amount of his accumulations in the said Fund on retirement from service after attaining
the age of 55 years.26-Mar-2019

This scheme is applicable to every establishment in which 20 or more persons are employed
other than excluded employees and in certain cases organisation employing less than 20
persons are also covered, subject to certain conditions and exceptions.

15.
 2.10 Grievance Handling Procedure

He five-step grievance handling procedure

1. Step 1 – Informal approach. Wherever possible an employer should make an
initial attempt to resolve a grievance informally. ...
2. Step 2 – A formal meeting with the employee. ...
3. Step 3 – Grievance investigation. ...
4. Step 4 - Grievance outcome. ...
5. Step 5 – Grievance appeal.

16.
2.11 Collective Bargaining and Agreements

17.
 2.12 Trade Unions.

A trade union is an organisation made up of members (a membership-based organisation) and

its membership must be made up mainly of workers. One of a trade union's main aims is to
protect and advance the interests of its members in the workplace. Most trade unions are
independent of any employer.

Trade union, also called labour union, association of workers in a particular

trade, industry, or company created for the purpose of securing improvements in
pay, benefits, working conditions, or social and political status through collective
bargaining.

18.
 2.13 Personnel Records.

Personnel Records are records pertaining to employees of an organization. These records are
accumulated, factual and comprehensive information related to concern records and detained.
All information with effect to human resources in the organization are kept in a systematic
order.

Personal record means any information obtained or maintained by a state agency which refers
to a person and which is declared exempt from public disclosure, confidential, or privileged
under state or federal law.

Personnel Records are records relating to employees of an organization. These records are
collected, real and far-reaching data identified with concern records and confined. All data with
impact on HR in the association are maintained in a methodical control. Such records are
useful to a director in different choice-making regions.

Personnel records are kept up for defining and evaluating personnel strategies and methods.
Complete insights concerning all representatives are kept up in personnel records, for example,
name, date of birth, conjugal status, scholastic capabilities, proficient capabilities, past work
subtleties, and so on.

They are hence tangible proof of the exercises of the organisation. Personnel records give
information about the situation of HR in the organisation for example – records identifying
with preparing, performance, non-appearance, wages and compensation, work turnover,
efficiency, resolve surveys, work fulfillment, standardized savings, employee welfare and so
forth. Traditionally records are put away as papers, cards, documents, graphs, blue prints and
so on. Be that as it may, in current occasions records are put away in C.Ds, video films, sound
tapes and so on.

19.
 3.1 Organization of Marketing Department

Marketing Departments incorporate such activities as customer and market research,

brand management, advertising, branding, vendor alliances and sales promotions to attract
and retain customers. Marketing is said to address the "four P's": product, price, place
and promotion.

Some marketing departments organize internally based on different segments of

their target audience. Audience segments sort potential and current customers
into subgroups based on shared demographics, behaviors or other qualities.

Here, the business activities are divided into smaller groups based on specialized
functional areas viz. product development, marketing research, sales promotion and
advertising, distribution and customer relations.

20.
 3.2 Product Planning.

The paper describes research and development of a software system for plywood mill
operation planning. Various tasks related to planning of plywood operation can be
successfully solved with the use of specialized software. The paper describes solution of the
problem of calculating monthly production plans, which requires the use of advanced
mathematical models and optimization algorithms. Therefore, special attention is devoted to
the “matrix designer” - a special data structure for improving the efficiency of storing and
using data by taking into consideration the block structure of constraints matrix. The paper
also includes description of the system. The efficiency of the system had been confirmed on
real operating data of plywood mills. The use of “matrix designer” allowed to speed up and
simplify modification of the mathematical model while clarifying technical features of the
mill.

21.
 3.3 MARKET SEGMENTATION

 Design a showroom either in your home or in your storefront. ...

 Buy advertising in newspapers or industry-specific publications, like woodworking
or home design magazines. ...
 Create a social network following. ...
 Rent booth space at trade shows. ...
 Send direct mail to new homeowners in your area. ...
 Reward referrals.

22.
 3.4 PRICING POLICIES.

Avg. Price : Rs 62/ Square Feet

WOOD & VENEER

 The avg. market price of Wood Veneer in India is Rs 62/ Square Feet.
 India exported 1064570 quantity of Wood Veneer in 2018, worth 6.65 USD Million.
 The top countries which imported Wood Veneer from India are China (1.57
USD Million), USA (1.19 USD Million), Spain (0.31 USD Million).
 India imported Wood Veneer worth 1.7 USD Million in 2018, majorly from
countries such as Germany (0.13 USD Million), China (0.11 USD Million), Turkey
(0.08 USD Million) etc.

23.
 3.5 CHANNELS OF DISTRIBUTION.
Channel Veneers Factories

All the veneer we sell is sliced and spliced in our own facilities. This allows for a series of
ADVANTAGES which are essential to our clients:

 MORE CONSISTENCY: each species of veneer comes from one factory only, with
perfectly defined and controlled quality standards.
 MORE FLEXIBILITY: in our factories we try to meet all the needs of our clients.
 MORE RESOURCEFUL: we have clients for all by-products generated allowing us to offer
better prices for the measurements/qualities which are most in demand.
 MORE AND BETTER SERVICE: we are not obliged to rely on third parties when
defining customer care priorities.

Main Data of Channel Veneers activity

Channel Veneers activity started in 2001 with 7,000,000 turnover. Today, in 2018, it is nearly
ten times bigger and it continues to grow.

The number of references have been growing for the last ten years as the strategy to find
24.
a niche in the international market. Channel Veneers proudly offers hundreds of references,
most of them excusive. The know-how of CHANNEL VENEERS has made it possible for
us to be the world´s first veneer company by number of references.

24.
 3.6 Sales promotion

Sales promotion represent a variety of techniques used to stimulate of

product or brand. Sales promotion has a practical rather than strategic role in
marketing communication and brand strategic, it is also a from of advertisement
used within a short period of time. Researchers farhangmehr and brio, reviewed
the definitions of sales promotions in marketing texts and journals and identified
a set of common characteristics of sales promotion.

Benefits of Sales Promotion

 It helps to generate new leads

 Allows re-engaging with your existing audience
 Skyrockets revenue
 Increases brand awareness

Sales Promotion Objectives

 Launch a new product

 Attract new clients
 Stay competitive
 Make existing customers buy more
 Sell during off-season
 Types of Sales Promotion

 Price deal
 Loyalty reward program
 Bonus-pack deal
 Giveaways
 Coupons
 Mobile couponing
 Sampling

Sales Promotion Techniques

 Time-limited offers
 Discount
 Seasonal promotions
 “1+1=3"
 Holiday promotions
 Gifts
 Contests
 Reward points
 Special prices
 First-purchase coupons
 Free shipping

Sales Promotion Examples

 Email marketing
 Facebook marketing
 SMS marketing.

25.
 3.7 ADVERTISING

Advertising is the promotion of a company’s products and services though

different mediums to increase the sales of the product and services. It works by
making the customer aware of the product and by focusing on customer’s need to
buy the product. Globally, advertising has become an essential part of the
corporate world. Therefore, companies allot a huge part of their revenues to the
advertising budget. Advertising also serves to build a brand of the product which
goes a long way to make effective sales.

There are several branches or types of advertising which can be used

by the companies. Let us discuss them in detail.
Classification of Advertising
Print Advertising - The print media has been used for advertising since long. The
newspapers and magazines are quite popular modes of advertising for different
companies all over the world. Using the print media, the companies can also promote
their products through brochures and fliers. The newspaper and magazines sell the
advertising space and the cost depends on several factors. The quantity of space, the
page of the publication, and the type of paper decide the cost of the advertisement.
So an ad on the front page would be costlier than on inside pages. Similarly an ad in
the glossy supplement of the paper would be more expensive than in a mediocre
quality paper.

Broadcast Advertising - This type of advertising is very popular all around the
world. It consists of television, radio, or Internet advertising. The ads on the television
have a large audience and are very popular. The cost of the advertisement depends on
the length of the ad and the time at which the ad would be appearing. For example, the
prime time ads would be more costly than the regular ones. Radio advertising is not
what it used to be after the advent of television and Internet, but still there is specific
audience for the radio ads too. The radio jingles are quite popular in sections of society
and help to sell the products.
Outdoor Advertising - Outdoor advertising makes use of different tools to gain
customer’s attention. The billboards, kiosks, and events and tradeshows are an effective
way to convey the message of the company. The billboards are present all around the
city but the content should be such that it attracts the attention of the customer. The
kiosks are an easy outlet of the products and serve as information outlets for the people
too. Organizing events such as trade fairs and exhibitions for promotion of the product
or service also in a way advertises the product. Therefore, outdoor advertising is an
effective advertising tool.
Covert Advertising - This is a unique way of advertising in which the product or the
message is subtly included in a movie or TV serial. There is no actual ad, just the
mention of the product in the movie. For example, Tom Cruise used the Nokia phone
in the movie Minority Report.

Public Service Advertising - As evident from the title itself, such advertising is for the
public causes. There are a host of important matters such as AIDS, political integrity,
energy conservation, illiteracy, poverty and so on all of which need more awareness as
far as general public is concerned. This type of advertising has gained much importance
in recent times and is an effective tool to convey the message.

26.
 3.8 MARKETING RESEARCH.

Data coverage:

 Veneer sheet market size and volume;

 Veneer sheet market trends and prospects;
 Global veneer sheet production and its dynamics;
 Per capita consumption;
 Breakdown of production by region and country;
 Medium term outlook;
 Veneer sheet trade (exports/imports);
 Prices for veneer sheet;
 Profiles of the main manufacturers.

The report will help you:

 Get a bigger picture of the market;

 Rewire your business around market trends;
 Devise your marketing strategy;
 Operate with increased effectiveness.

This report is designed for manufacturers, distributors, importers, and

wholesalers, as well as for investors, consultants and advisors.

27.
 4.1 ORGANISATION OF FINANCE
AND ACCOUNTS DEPARTMENT

In addition to overseeing the accounting, treasury, tax, and audit

functions, today's DIRECTOR often has responsibility for strategic planning,
monitoring and trading in other states, managing the risk from volatile interest
rates, and monitoring production and inventory levels.

Finance is an essential and indispensable part of any organization. It is difficult

for organizations, whether profit-making or otherwise, to sustain themselves for long without
proper finances. Not just that, the efficient management of these financial resources is
essential to be sustainable and viable in the long-run.

Financial management helps organizations to do so. Financial management

refers to the effective and efficient planning, organizing, directing and controlling the
financial activities and processes of an organization. This includes but is not limited to fund
procurement, allocation of financial resources, utilization of funds, etc.

Considering the importance of the finance function in organizations, the demand for
professionals with these skills has always been steady. Today, it is possible for even non-
finance professionals and entrepreneurs to learn finance concepts through a certified financial
analyst course.

28.
 4.2 FINANCIAL PLANNING

We hope your visit will help you understand the opportunities and potential rewards that are
available when you take a proactive approach to your personal financial situation. We have
created this Web site to help you gain a better understanding of the financial concepts behind
insurance, investing, retirement, estate planning, and wealth preservation. Most important, we
hope you see the value of working with skilled professionals to pursue your financial goals.

We’re here to help educate you about the basic concepts of financial management; to help you
learn more about who we are; and to give you fast, easy access to market performance data. We
hope you take advantage of this resource and visit us often. Be sure to add our site to your list
of "favorites" in your Internet browser. We frequently update our information, and we wouldn’t
want you to miss any developments in the area of personal finance.

29.
 4.3 CAPITALIZATION

Capitalization is the writing of a word with its first letter in uppercase and the remaining
letters in lowercase. Experienced writers are stingy with capitals. It is best not to use them if
there is any doubt. Rule 1. Capitalize the first word of a document and the first word after a
period.

Capitalization means using capital, or upper-case, letters. Capitalization of place names,

family names, and days of the week are all standard in English. Using capital letters at the start
of a sentence and capitalizing all the letters in a word for emphasis are both examples of
capitalization.

A business can be capitalized with either debt or equity, which can include raising capital.
When starting a business, or when operating the business, owners need to determine how to
balance these two options.

Capitalization is simply the act of funding your new business so that you can cover and
these other startup-related expenses.

30.
 4.4 CAPITAL STRUCTURE

(USE FINANCIAL LEVERAGE TO MAGNIFY EQUITY

EARNING)

The capital structure is the particular combination of debt and equity used by a
company to finance its overall operations and growth Debt comes in the form of
bond issues
or loans, while equity may come in the form of common stock, preferred stock, or
retained earnings.
Personnel management is defined as an administrative specialization that focuses
on hiring and developing employees to become more valuable to the company. It
is sometimes considered to be a sub-category of human resources that only
focuses on administration.

S. R. Wood And Veneer Private Limited is an unlisted private company incorporated on 26

March, 2019. It is classified as a private limited company and is located in West
GANDHIDHAM. It's authorized share capital is INR 10.00 lac and the total paid-up capital is
INR 10.00 lac.

The current status of S.R. Wood And Veneer Private Limited is - Active.

The last reported AGM (Annual General Meeting) of S.R. Wood And Veneer Private
Limited, per our records, was held on 15 October, 2020. Also, as per our records, its last
balance sheet was prepared for the period ending on 31 March, 2020.

Finanacial leverage is used to magnify the shareholder's earnings. It is based on the

assumption that cost of fixed charge funds is lower than the firm's rate of return on its assets.
An analysis of EBIT - EPS relationships helps in designing the capital structure of a firm

Primary motive of firm in using fin. Leverage is to magnify shareholders return under
favorable economic condition. Its based in the assumption that fixed charges funds can be
obtained at a lower cost than firms required rate of return.
31.
 4.5 MANAGEMENT OF FIXED ASSETS:
(Capital Budgeting. - Review of Latest Capital Project With Reference to Project Cost, Project
Financial and Its Implementation)

Capital budgeting is the process a business undertakes to evaluate potential major projects
or investments. Construction of a new plant or a big investment in an outside venture are
examples of projects that would require capital budgeting before they are approved or rejected.

The main sources include equity, debt and government grants. Financing from these
alternative sources have important implications on project's overall cost, cash flow, ultimate
liability and claims to project incomes and assets.
32.
 4.6 Management of Working Capital

( - Inventories. - Receivables. - Case and Bank Including Cash

Budgeting)

Working capital management is a business strategy designed to ensure that a company

operates efficiently by monitoring and using its current assets and liabilities to their most
effective use. The efficiency of working capital management can be quantified using ratio
analysis.
Efficient management of working capital ensures profitability and overall financial health for
businesses. Working capital is the cash that companies use to operate and conduct their
organizations. Effective working capital management ensures that a company always maintains
sufficient cash flow to meet its short-term operating costs and short-term debt obligations.

The elements of working capital that investors and analysts assess to evaluate a company
determine a company's cash flow. These elements are money coming in, money going out, and
the management of inventory.

Inventory
Inventory is a company's primary asset that it converts into sales revenues. The rate at which a
company sells and replenishes its inventory is a measure of its success. Investors also consider
the inventory turnover rate to be an indication of the strength of sales and how efficient the
company is in its purchasing and manufacturing. Low inventory means that the company is in
danger of losing out on sales, but excessively high inventory levels could be a sign of wasteful
use of working capital.

Receivable
Accounts receivable are revenues due—what customers and debtors owe to a company for past
sales. A company must collect its receivables in a timely manner so that it can use those funds
to meet its own debts and operational costs. Accounts receivable appear as assets on a
company's balance sheet, but they do not become assets until they are collected. Days sales
outstanding is a metric used by analysts to assess a company's handling of accounts receivables.
The metric reveals the average number of days a company takes to collect sales revenues.

cash
A cash advance is a service provided by credit card issuers that allows cardholders to
immediately withdraw a sum of cash, often at a high interest rate.

Case and Bank Including Cash Budgeting

Cash budgets must contain a list of expected sources of cash and also how this cash will be
used. You will need to find extra sources of funding, for instance, a bank loan, if your cash
budget shows that your business operations will not provide enough cash to meet your
projected requirements.

33.
 4.7 OPRATING LEVERAGE ANALYSIS

Operating leverage is a cost-accounting formula that measures the degree to which a firm
or project can increase operating income by increasing revenue. A business that
generates sales with a high gross margin and low variable costs has high operating leverage.

How to Calculate Operating Leverage

1. Calculate the earnings before interest and tax. First, subtract the variable cost per
unit from the price per unit. ...
2. Calculate the percentage change in sales output. Next, subtract the variable cost per
unit from the price per unit. ...
3. Divide to determine the operating leverage.

Operating Leverage is an accounting metric that helps the analyst in analyzing how a
company’s operations are related to the company’s revenues; the ratio gives details about how
much of operating profit increase will the company have with a specific percentage of sales
increase – which puts the predictability of sales into the forefront.

Alternatively, Operating leverage can be defined as the capability of the firm to use its fixed
expenses to generate better returns. We note from the above graph that companies like
Accenture, Cognizant, Automatic Data Processing, and Paychex have lower Leverage (~1.0x),
whereas companies like Delta Airlines, China Eastern Airlines, and National Grid have a higher
Leverage.

Reasons for Higher Leverage

 Higher Fixed Costs
 Lower Variable Costs

34.
 4.8 Profitability and Dividend Distribution
( A Trend Analysis of Past Several
Years)

A dividend policy is the policy a company uses to structure its dividend

payout to shareholders.....This is the dividend irrelevance theory,
which infers that dividend payouts minimally affect a stock's price.

KEY TAKEAWAYS
 Dividends are often part of a company's strategy. However, they are
under no obligation to repay shareholders using dividends.
 Stable, constant, and residual are the three types of dividend policy.
 Even though investors know companies are not required to pay
dividends, manyconsider it a bellwether of that specific company's
financial health.

Therefore, in dividend distribution, profitability has an effect on it. When the profitability
obtained by the company increases, the dividends received by the shareholders will also
increase, conversely, the lower the profitability, the lower the dividend distribution or there will
be no dividend distribution.

Trend analysis is an analysis of the trend of the company by comparing its financial statements
to analyze the trend of market or analysis of the future on the basis of results of past
performance and it’s an attempt to make the best decisions on the basis of results of the analysis
done.

Trend analysis involves collecting the information from multiple periods and plotting the
collected information on the horizontal line with the objective of finding actionable patterns
from the given information. In Finance, Trend Analysis is used for Technical analysis and
Accounting analysis of stocks.

35.
4.9 Right Issue, Bonus Issue, Convertible Bonds Issue, Fund
Raising Thought Public Deposit Etc.

RIGHT ISSUE

A rights issue or rights offer is a dividend of subscription rights to buy additional securities in
a company made to the company's existing security holders. When the rights are for equity
securities, such as shares, in a public company, it can be a non-dilutive pro rata way to raise
capital. Rights issues are typically sold via a prospectus or prospectus supplement. With the
issued rights, existing security-holders have the privilege to buy a specified number of new
securities from the issuer at a specified price within a subscription period. In a public
company, a rights issue is a form of public offering (different from most other types of public
offering, where shares are issued to the general public).

Bonus Issue

Bonus issue share distribution of treasury shares. An issue of bonus shares is referred to as a
bonus share issue. A bonus issue is usually based upon the number of shares.

Convertible Bonds Issue

Companies issue convertible bonds to lower the coupon rate on debt and to delay dilution.
A bond's conversion ratio determines how many shares an investor will get for it. Companies
can force conversion of the bonds if the stock price is higher than if the bond were to be
redeemed.

Fund Raising Thought Public Deposit Etc.

A company wishing to invite public deposits makes an advertisement in the newspapers.

ADVERTISEMENTS: Any member of the public can fill up the prescribed form and deposit
the money with the company. The company in return issues a deposit receipt.

36.
 4.10 Any Special Financial Characteristics of The Unit

General government may also set up special purpose units, with characteristics and functions
similar to the captive financial institutions and artificial ...

 Head office and holding company

 Group of corporation
 Special purpose entities
 Captive financial institution
 Artificial subsidies
 Special purpose unit of general government.

37.
5. BIBLIOGRAPHY
A bibliographer is a person who describes and lists books and other publications, with
particular attention to such characteristics as authorship, publication date, edition, typography,
etc. A person who limits such efforts to a specific field or discipline is a subject bibliographer."

A bibliographer, in the technical meaning of the word, is anyone who writes about books. But
the accepted meaning since at least the 18th century is a person who attempts a comprehensive
account—sometimes just a list, sometimes a fuller reckoning—of the books written on a
particular subject. In the present, bibliography is no longer a career, generally speaking;
bibliographies tend to be written on highly specific subjects and by specialists in the field.
6.ANNNEXURE
6.1 PROFIT & LOSS ACCOUNT.
 6.2 BALANCE SHEET

2017-2018

SHARE CAPITAL 7650020

RESERVES & SURPLUS 9850000
SECURED LOANS 18545321
UNSECURED LOANS 24432852
GROSS BLOCK 35744632
LESS DEPRECIATION 28995741
INVENTORIES 15236485
SUNDRY DEBTORS 30215625
CASH & BANK BALANCES 1124552
LOANS & ADVANCES 12235856
NET CURRENT ASSETS 6574357