Professional Documents
Culture Documents
Project On AccLimited
Project On AccLimited
TABLE OF CONTENTS
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ACC Limited
1. EXECUTIVE SUMMARY
This project attempts to explore the most effective “Marketing Policies and
Practices” for smoothly achieving organizational objective.
It was a research conducted to get the feedback of the Dealers and customers
from different aspects about the existing performance system of different units in
the organization.
The main research objective was to understand the relevance of wide variety of
methods and techniques that can be explored towards performance of the
organizational goal. In today’s competitive world every organization is geared
towards maximum return with minimum investment. Marketing plays a vital role
towards planning & controlling cost effective manpower support.
2. COMPANY HISTORY
2.1Heritage
Ours has been an interesting story – one that inspired a book. ACC was formed
in 1936 when ten existing cement companies came together under one umbrella
in a historic merger – the country’s first notable merger at a time when the term
mergers and acquisitions was not even coined. The history of ACC spans a wide
canvas beginning with the lonely struggle of its pioneer F E Dinshaw and other
Indian entrepreneurs like him who founded the Indian cement industry. Their
efforts to face competition for survival in a small but aggressive market mingled
with the stirring of a country’s nationalist pride that touched all walks of life –
including trade, commerce and business.
The first success came in a move towards cooperation in the country’s young
cement industry and culminated in the historic merger of ten companies to form a
cement giant. These companies belonged to four prominent business groups –
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ACC Limited
Tatas, Khataus, Killick Nixon and F E Dinshaw groups. ACC was formally
established on August 1, 1936. Sadly, F E Dinshaw, the man recognized as the
founder of ACC, died in January 1936. Just months before his dream could be
realized.
ACC stands out as the most unique and successful merger in Indian business
history, in which the distinct identities of the constituent companies were melded
into a new cohesive organization – one that has survived and retained its position
of leadership in industry. In a sense, the formation of ACC represents a quest for
the synergy of good business practices, values and shared objectives. The use
of the plural in ACC’s full name, The Associated Cement Companies Limited,
itself indicates the company’s origins from a merger. Many years later, some
stockbrokers in the country’s leading stock exchanges still refer to this company
simply as ‘The Merger’.
A strategic alliance
The house of Tata was intimately associated with the heritage and history of
ACC, right from its formation in 1936 upto 2000. Between the years 1999 and
2000, the Tata group sold all 14.45 per cent of its shareholding in ACC in three
stages to subsidiary companies of Gujarat Ambuja Cements Ltd (GACL), who
are now the largest single shareholder in ACC. This has enabled ACC to enter
into a strategic alliance with GACL, a company reputed for its brand image and
cost leadership in the cement industry.
A new association was forged between ACC and the Holcim group of
Switzerland in 2005. In January 2005, Holcim announced its plans to enter into a
long-term strategic alliance with the Ambuja Group by acquiring a majority stake
in Ambuja Cements India Ltd. (ACIL), which at the time held 13.8 per cent of the
total equity shares in ACC. Holcim simultaneously announced its bid to make an
open offer to ACC shareholders, through Holdcem Cement Pvt Limited and ACIL,
to acquire a majority shareholding in ACC. An open offer was made by Holdcem
Cement Pvt. Limited along with Ambuja Cements India Ltd. (ACIL), following
which the shareholding of ACIL increased to 34.69 per cent of the Equity share
capital of ACC. Consequently, ACIL has filed declarations indicating their
shareholding and declaring itself as a Promoter of ACC.
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ACC Limited
Holcim is the world leader in cement as well as being large suppliers of concrete,
aggregates and certain construction-related services. Holcim is also a respected
name in information technology and research and development. The group has
its headquarters in Switzerland with worldwide operations spread across more
than 70 countries. Considering the formidable global presence of Holcim and its
excellent reputation, the Board of ACC has welcomed this new association.
2.2Corporate Profile
In the 70 years of its existence, ACC has been a pioneer in the manufacture of
cement and concrete and a trendsetter in many areas of cement and concrete
technology including improvements in raw material utilisation, process
improvement, energy conservation and development of high performance
concretes.
ACC’s brand name is synonymous with cement and enjoys a high level of equity
in the Indian market. It is the only cement company that figures in the list of
Consumer SuperBrands of India.
ACC has rich experience in mining, being the largest user of limestone, and it is
also one of the principal users of coal. As the largest cement producer in India, it
is one of the biggest customers of the Indian Railways, and the foremost user of
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ACC Limited
the road transport network services for inward and outward movement of
materials and products.
ACC has also extended its services overseas to the Middle East, Africa, and
South America, where it has provided technical and managerial consultancy to a
variety of consumers, and also helps in the operation and maintenance of
cement plants abroad.
2.3CORPORATE GOVERNANCE
the law and strict compliance thereof, emphasis on product quality and a caring
spirit. Corporate Governance therefore in ACC is a way of life.
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ACC Limited
process, succession planning for attracting, motivating and energizing human
resources, identification of major risks and the way and means to manage such
risks, an effective communication policy and integrity of Company’s internal
control systems. The Board of Directors are also constantly looking at ways and
means to ensure that the most effective use is made of the scarce resources at
its disposal and that the management and employees have the freedom to take
the Company forward within the framework of effective accountability.
The Annual Reports, press releases and other communication have always
made full disclosures on various facets of importance to the stakeholders,
particularly with regard to information relating to financial matters, company’s
operations/performance, stock movements etc.
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ACC Limited
2.5 MISSION
ACC Ltd. drives their mission statements from a particular set of tasks. They are
called upon to perform in the light of their individual, national or global priorities.
ACC has a large workforce of about 9,000 people, comprising experts in various
disciplines assisted by a dedicated workforce of skilled persons. ACC employees
referred to as the ACC Parivar, come from all parts of the country and belonging
to a variety of ethnic, cultural and religious backgrounds. ACC employees display
a strong sense of loyalty to the Company and their special stellar qualities as
‘value-adding’ human capital are well known in the industry.
A) Recruitment
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B) Performance management
ACC townships have excellent schools that are often the best in the district.
Education at these schools is subsidized for employees’ wards. We offer
attractive scholarship allowances for children studying at places away from their
parents, merit scholarships for outstanding children and financial assistance for
employees’ children to pursue higher professional education.
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ACC Limited
Liberal medical benefits are made available to employees and their family
members by way of reimbursements towards normal medical treatment,
domiciliary treatments and special sanctions for serious illness. Each of our
townships has well-equipped health care centers with qualified medical staff and
facilities, ambulance, referrals and tie-ups with reputed hospitals for specialized
treatment. In addition, there are regular health checkups, camps and
programmes.
Employees are eligible to apply for loans and financial assistance for various
purposes such as purchase of assets, residential premises as well as a scheme
that provides for supply of cement at subsidized rates to those building their own
houses.
At our cement plants and factories, employees are provided furnished and
unfurnished accommodation based on their entitlements. At many locations, the
employees are given free electricity, free water supply and free bus facility for
nearby places and schools. These houses are well maintained and periodically
upgraded.
F) Employee satisfaction
The overall findings show significant job satisfaction at all levels as also deep
respect for the company, its performance management system and its overall
business performance.
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ACC Limited
2.7 IT Infrastructure
ACC is one of the first Indian companies to realize the potential and importance
of information technology and adopt automation and IT. We started
computerizing our systems as early as 1968 - a commitment to progress through
the harnessing of relevant available technologies, a habit that continues even
today.
We have traveled a long way from the days in 1968 when we were using simple
keypunching machines. Significant improvements have been made in the
application systems and infrastructure. From Batch processing to on-line
systems, from IBM1401 to the latest UNIX and Windows 2003 based machines
we have made timely transitions determined by available technologies and
business requirements.
We are currently in the process of making a quantum jump from our current in-
house developed systems using Oracle 9i and Developer 6i to an ERP based
solution. This decision was solely based on our strategic objectives and the
business benefits that we expect to derive from implementing such a solution.
With this move we will also align people, business processes and technologies
across the country.
Subsidiary companies of ACC include the country's first bulk cement distribution
terminal in Mumbai. Our experience of several decades in manufacturing and
engineering has helped us acquire skills that have proved useful in other areas.
Through subsidiaries, technical collaborations and associations, ACC offers
products and services in fields such as cement machinery, tyre machinery,
bulkers.
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ACC Limited
cement in bulk from ACC plants at Wadi. The plant has its own special purpose
railway wagons and rakes and its own railway siding. The first of its kind in India,
BCCI is equipped with all the facilities required by increasingly sophisticated
construction sites in a bustling metropolis, including a laboratory, a fleet of
specialized trucks and site silos for the convenience of customers and is capable
of offering loose cement in bulk-tanker vehicles as well as packed cement in
bags of varying sizes from 1 tonne down to 25 kg bags. BCCI is situated
strategically on the outskirts of Mumbai, just off the new Mumbai-Pune
Expressway. It is a landmark structure spread over 30 acres of land.
Since 1979 ACC has been operating and managing a large cement plant owned
by Yanbu Cement Company (YCC) and located near the port city of Yanbu in the
Kingdom of Saudi Arabia. The Yanbu plant incorporates sophisticated process
control systems. YCC today has a capacity of over 3.30 million tonnes per
annum. Cement production at this plant has continued to exceed the guaranteed
quantum stipulated in the contract year after year.
ACC has been retained by M/s Dangote Industries, a leading diversified industrial
group of Nigeria, to provide comprehensive engineering consultancy for setting
up their proposed new green field cement plants of capacity 3 x 7000 TPD
(tonnes per day) and for optimisation and upgradation of their existing plants
from 2x2000 TPD to 2x3500 TPD.
2.9 Milestone
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ACC Limited
1937 With the transfer of the 10th company to ACC, viz. Dewarkhand
Cement Company, the formation of ACC is complete on October 23,
1937.
1955 Sindri cement works used the waste product calcium carbonate sludge
from fertilizer factory at Sindri.
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ACC Limited
1977 ACC receives ASSOCHAM first national award for the year 1976
instituted for outstanding performance in promoting rural and
agricultural development activities.
1978 Introduction of the energy efficient precalcinator technology for the first
time in India. Full scale commercial production based on MFC
technology at Wadi in 1979.
1987 ACC develops a new binder for use at sub-zero temperatures, which is
successfully used in the Indian expedition to Antarctica.
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ACC Limited
1998 Commissioning of the 0.6 MTPA cement grinding unit at Tikaria, Uttar
Pradesh.
1999 Tata group sells 7.2% of its stake in ACC to Ambuja Cement Holdings
Ltd, a subsidiary of Gujarat Ambuja Cements Ltd. (GACL)
2000 Tata Group sells their remaining stake in ACC to the GACL group, who
with 14.45% now emerge as the single largest shareholder of ACC.
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ACC Limited
Research is an ORGANIZED and SYSTEMATIC way of FINDING ANSWERS
to QUESTIONS.
SYSTEMATIC because there is a definite set of procedures and steps which you
will follow. There are certain things in the research process which are always
done in order to get the most accurate results.
A. Sample Size:
Sample size is 50. Data was analyzed by surveying dealers and the
competitors of ACC limited.
B. Sample Design:
This part is done through discussing and analyzing with my project guide
and referring to the subject regarding this topic. It was a random sampling.
C. Mode of Analysis:
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ACC Limited
G. Sources of Data
4. INTRODUCTION OF MARKETING
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ACC Limited
The world economy has undergone a radical transformation in the last two
decades. Geographical and cultural distance have shrunk significantly with the
improvement in the production, transportation and communication. These
advances have permitted companies to widen substantially both these markets
and their suppliers sources. And thus the role of marketing becomes wide.
The 21st century is the era of Advertising, Marketing and sales promotion.
Marketing is to convert social needs into profitable opportunities. As it is said
“Marketing thinking starts with the needs and wants”.
Apart from basic necessities of air, water, shelter, and clothing, every person has
some desire of recreation and entertainment. They have strong preference for
parttcular brand of basic services. Marketing serves as the link between the
society’s needs and its pattern of industrial response.
4.2 Market:
It is important to note that the how of the term market is not on the place, rather it
is on the meeting of buyer and seller. Since, conventionally the buyers used to
meet the sellers at a physical location, the term market to buyers used to meet
the sellers at the physical location, the term market began to acquire used to
refer to a place, however, it is not correct to do so. Buyers & sellers can conduct
business without meeting at a place, by telephone, mail, and now Internet.
4.3 Customer:
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ACC Limited
4.5 Marketing:
A) Production Concept
Some firms believe that potential exchange would be realized when the products
are in expensive and are widely available.
B) Product Concept
The product concept propose that the way to realizing business goals lies in
making products that are of high quality.
C) Selling Concept
Some firms organize their efforts according to selling concept. It holds that
customers if left alone would not buy or not buy enough of a firm’s products.
D) Marketing Concept
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ACC Limited
The marketing concept is extended to include the social goals in the need
satisfaction process. That is , the firm must perform marketing in a fashion
that well being is enhanced.
In common, parlance people often take marketing and selling to be the same.
Selling and marketing differ in terms of their goals and the means to be
employed in achieving them. If some one wants to find out whether a player in
the market is a seller or marketer then his goal and how he tries to achieve
the same need to be ascertained.
Marketing helps the firm to realize its profit goal by actualizing potential
exchange with the customers. More especially the following are function
involved in marketing.
1) Marketing research
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ACC Limited
2) Product planning
3) Buying and assembling
4) Packaging
5) Storage and warehousing
6) Transportation
7) Promotion and selling.
The marketing mix refers to the ingredients or the tools or the variables, which
the marketer mixes in order to interact with a particular market.
a) Product mix
When a firm introduces a number of product over time gradually its offerings
become many. that is the firm becomes a multi product company. The total
number of product and items that a particular marketer offers to the market is
called product mix.
Branding
Brand Name Strategies
Trade Mark
Packaging
Labelling
b) PRICE MIX
Organizational Objectives
Cost
Competition
Customer Demand
Pricing Strategies
c) PLACE MIX
Place in the context of marketing mix refers to a set of decisions that need to be
taken in order to make the product available to the customers for purchase and
consumption. If the products are not made available to the customets at the right
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place, in right quantity and in right time, the customers would not be able to buy
them.
Channel of Distribution
Channel Levels
Factors determining choice of channels
Physical distribution
Decisions in physical distribution
1. Transportation
2. Inventory
3. Warehousing
4. Order Processing
d) PROMATION
Once the product has been manufactured, priced rightly and is distributed, the
next task of the marketers is to inform potential customers about the product and
persuade them to buy the same. It concern with the activities that are undertaken
to communicate with the both customers and the participants.
Media Selection
1. Newspapers
2. Magazines
3. Television
4. Radio
5. Out door Display
6. Internet
Sales Promotion
1. Rebates
2. Discounts
3. Refunds
4. Premiums
5. Quantity Deals
6. Sampling
7. Contests
8. Free in Mail Premium
9. Packaged Premium
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ACC Limited
10. Container Premium
The key players in the country include ACCL limited, Larsen& Turbo, Grasim
Industries, Gujarate Ambuja Cement and India cement Limited. The major
players in the cement industry have posted encouraging numbers for Q’3 FY’06
riding on the buoyant demand for cement consumption due to resurgence of the
construction activities across the country post mansoon period. Robust volume
growth as well as appreciation of the cement prices in almost all parts of the
country helped the industry to record a strong performance.
A cement industry was profitable one time many businessmen changed their
product line to cement industry looking at the profit of the cement company. At
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that stage many cement companies came into existence to meet the
requirement. As this was a long-term investment in the industry so many
companies are facing close competition in the particular scenario. To sustain in
the market many companies are reducing their price and giving value added
products to keep intact with their costumers. Continuous technological upgrading
and assimilation of latest technology has been going on in the cement industry.
Presently 93% of the total capacity in the industry is based on modern and
environment – friendly dry process technology and only 7% of the capacity is
based on cold wet and semi – dry process technology to reduce down their
manufacturing cost. Maintaining this lead calls for harnessing the resources and
expertise of the company – from applied research and production to marketing.
ACC Limited has high efficiency state-of –art pollution control equipments and
devices. Each of its manufacturing units has a separate environment section
managed by a qualified environmental engineer and supporting staff. Our plants,
mines and townships demonstrate the company’s successful endeavors in
greening activities as aforestation, tree planting, horticulture, vegetable and
cultivation apart from basic landscaping designed to enrich and beautify the
environment. Cleaner mining techniques have helped safeguard and conserve
mineral resources. In addition, we have taken other positive measures such as
topsoil conservation, efficient water management system and the treatment of
wastes, sewage and effluents. Some of our plants have become near self reliant
in their water requirements. ACC has achieved spectacular results in the
utilization of two hazardous and pollutant industrial waste – namely slag from
steel plants and fly – ash from thermal power stations – to make blended
cements that have conserved lime stones resources. Over the years, ACC has
won several prizes and certificates of merits for environmental measures
undertaken at its various plants and mines. In particular for programs involving
greening, forestation, rehabilitation of mines, noise abatement and other visible
measures such as tree plantation and water management.
India is the world’s second largest cement producing country after China.
The industry is characterized by high degree of fragmentation that has created
intense comparative pressure on price realizations. Spread across the length and
breath of the country, there are 120 large plants belonging to 56 companies with
an installed 135 million tons as on march 2002.
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ACC Limited
Gujarat Ambuja 12.5
Indian Cement 8.06
J.K. Group 5.87
Lafarge India Ltd. 44.49
Madras Cement 4.82
Century Textiles 4.70
Jaypee Cement 4.20
Birla Corp. Ltd. 4.11
CCI Ltd. 3.85
Zuari Agro 3.15
U.P. State Cement 2.59
Mehta Cement 2.36
Kesorma industries 2.10
Mysore Cement 2.10
Orient Paper Ind. 2.00
Andhra Cement 1.24
Mangalam Cement 1.00
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ACC Limited
It shows 60% of the dealers of the company are deals with cement outlet and
40% of the dealers using Non-cement outlet.
Q 2. Dealer’s Classification:
A) ACC (Exclu.)
B) Non-ACC (Excl)
C) ACC (MB)
D) Non-ACC (MB)
E) Sub Dealer (Excl)
F) Sub Dealer (MB)
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ACC Limited
This Graph Shows the Classification of Dealers, 30% Dealers are comes under
category of ACC (Exclusive) these dealers deals with only ACC cement and 20%
Dealers comes under the category of Non-ACC (Exclusive) they deals with other
brands except Acc Cement.
20% Dealers comes under Non-ACC (MB) and 15% dealers comes under Non-
ACC (MB), these dealers deals with Mixed brand of Acc Cement and they also
deals with other brands.
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ACC Limited
On the other hand 22% Businessmen continuing their business under 8-10 years
and 20% businessmen doing their business Above 10 years.
This Pie Chart clearly shows the location of shop in percentage that deals with
cement product. In this 43% dealers shop are located in Average Location, 37%
dealers shops are located in good location and 20% dealers shop are located in
poor place.
1. LOW
2. AVERAGE
3. HIGH
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ACC Limited
This Pie Chart clearly shows the GROWTH RATE of shop in percentage that
deals with cement product. In this chart 45% dealers shop have high growth rate,
30% dealers shops have average growth rate and 25% dealers shop are located
in poor place have low growth rate.
INFRASTRUCTURE DETAILS
Manpower Details:
1. Collection
2. Shop Management
3. Laborers
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ACC Limited
Number of people engaged in shop is depends on the capacity of godown and
market for different brands of cements, on the basis of their requirement they
employee persons for collection, shop management and laborers. There is no
specific number is mentioned collection, shop management and laborers.
1. Trucks
2. 2Whlrs
3. VAN
4. THELA
5. AUTO
6. Other
This tally bars clearly shows other sources of Godowns in which for
transportation of cement and delivery they uses 30% through Trucks, 20%
through Thela and Auto, on the other hand 2Wheelers and other sources is 15%
and finally Van is 10%.
1. Pickup
2. Delivery
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ACC Limited
This Outdoor Bars shows delivery system of Godowns form counter to customer,
After analyzing the data of delivery and pickup from counter , recorded 60% of
total sales of cement is delivered by dealers to customers destination on the
other hand 40% of total sales is pickup by customers him self.
5. What are the other construction products you are dealing with?
1. Bricks
2. Aggregates
3. Sand
4. Tiles
5. Paint
6. Hardware
7. Other
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ACC Limited
1.8 Graph shows other construction product in which dealers are dealing
This Pie Chart shows that other Construction Products in which dealers are
dealing 30% Dealers are deals with hardware, 20% with Bikes with cement, 15%
Dealers deals with Aggregates with cements and on the other hand 8% are deals
with paints, 10% deals with Tiles and 12% dealers are dealing with other product
also along with cement.
6. Please Rank the top three profit giving products you deal with:
A. ____________________
B. ____________________
C. ____________________
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ACC Limited
Top three profit making products are as follows:
1st Cement
2nd Bricks
3rd Hardware
7. How much does cement contributes to your total sales (in %)?
_________________________________________________
1 ACC
2 AMBUJA
3 UTCL
4 BIRLA PLUS
9. Please give a brief on present and past sales performance Brand wise:
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ACC Limited
UTCL 450 250 800 300 850 400 850 500
Others 600 300 700 500 700 300 900 700
Total 3400 1950 4900 2550 4900 2750 5375 3300
1.9 Table shows present and past sales performance brand wise of individual
dealers
Table shows four years performance of different brands e.g. 2004, 2005, 2006
and 2007, in which sales are classified in two different heads: Wholesale and
Retail (Sales of all brands are in Avg.tns/mt). Comparison of all four years shows
there is stiff competition in market after analyses of sales record of individual
dealers, we find that there is competition between ACC Limited, Ambuja,
Lafarge and Birla+.
In spite of all these ACC Limited maintains their sales record from 2004 to 2007,
there is hues increment in sales of Acc cement in 2007, all these are possible
only due to proper distribution of cement product, adaptation of flexible policies,
analysis of market demand and quality of product.
8. SUGGESTIONS
ACC should come out with such an advertisement, which can block the
customers mind and can change the customer’s perception about the
product.
In the new market scenario price is considered as the main attribute of a
product, which can stimulate maximum number of customers.
More improvement is required in the distribution network in the out skit and in
the remote areas, because in the peak season the small dealers are taking
goods twice or thrice and in between if the distributors could not supply them,
the competitors will get the opportunities to supply the goods.
Salesmen should have good interaction with dealers, which result company in
increases sales.
Executive should take the feedback from the dealers about the services of the
salesman and distributors.
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ACC Limited
The entire ACC product should be displayed at one place so that the
customer can be aware about the different types of cement.
The company has to take serious step for changing its packaging style as
many local companies are imitating the same and confusing the customers.
Regular visit of sales force is required to solve the problem of dealers in the
market at the right time.
9.CONCLUSION
The conclusion of this project report is that ACC Limited company 7 its product
are the profitable not only in India but also in the whole world. Its main competitor
is Lafarge. In Duopoly market cement product has 65% market share. As far as
ACC Cement works has got a brand name which is very popular among the
consumers due to its good quality service chain. Keeping pace with changing
times and an ever-growing need for specialized services, ACC has begun
offering its marketing expertise and distributaries facilities to other producers in
cement and related areas. However a precondition of all such agreement is
quality control supervision to be carried out by an ACC expert located at the
franchisee’s plant. Each of the regional Marketing offices has a customer
services cell that is manned by qualified civil engineers. These, in addition to
handling after-sales servicing, function as advisory bodies that can help
customers, make the right choice of cement for a specific area of application.
ACC can provide expert advice on getting the best value from cement and offer
assistance on related issues in civil construction projects.
Most outlet owners are experienced and old hand in this business. The scope for
increasing the presence (Channel Members) exists for all companies through
ACC and JP are in a relatively comfortable position here. No. of dealers of ACC
is more in comparison to other cement brand. Even if JP is at per with ACC.
Generally companies are using one level of channel of distribution. But sometime
zero level is used also.e.g.
Manufacturer – End-user
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Zero level is any possible when marketing department gives order to end-user to
take their cement from manufacturing unit. The co. ( A.C.C or about cement
brand ) produce facilities to his channel members such as provision for
settlement of claims regarding quality, less wt. Of packages and lumps formation
of the product for a particular period of time. ACC is preferred because it is the
market leader amongst the cement while JP is preferred due to market demand.
JP does the maximum sales promotion (i.e advertisement) in the opinion of
dealers. But ACC does not give more advertisement to promote sales. Mode of
transportation of cement by road is better one in the dealers whose shop are
near to railway godown.
Minimum order acceptance by every company is 9 tonnes i.e. one truck company
of any cement don’t accept less then 9 tonnes.
From selling point of view ACC brand is no 1, JP has got 2 nd rank and TATA has
got 3rd rank. It means that selling ACC brand cement is easier to other.
In order to have a clear-cut idea of the market activities in ACC limited, sindri
unit, I surveyed dealers and customers during my course of study. I prepared a
questionnaire, which has been included in the Annexure at the end of this report.
While preraring this questionnaire, I tried my level best to cover all the aspects of
the marketing activities.
11. BIBLIOGRAPHY
Books:
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Drucker, Peter. “ Management Function & Behaviour”, BPB, Edition-III
Journal:
Singh, S.K.” A view across global marketing”. India Journal of commerce. Vol-54
Indian management ( All India management Association ), Jan 2006 issues.
Web-Sites:
www.Acclimited.com.in
www.askACC.com
www.channelmgt.com
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