Chapter: - 1 Aim & Establishment of Company

CHAPTER: -1
Aim & establishment of company

1.1 INTRODUCTION OF INDUSTRY
In ancient time, Spices were as precious as gold, significant in medicine, etc. The
word spices defines, “ Spices are natural substance ,often dried & ground ,that come from
plants. They are used to flavour & season food, making it taste better “. In easy language,
Spices are parts of plants, like seeds, bark, roots, or fruits that we used to make food taste
better. Examples of Spices are cinnamon, pepper & turmeric. And because India is one of
the largest spices origin country, it plays a significant role in global spices market.
In Present, no country in the world produce number of better quality of spices as India
grown. And Kerala is one of the Indian state well known for its production of better quality
of spices in number of varieties.
At present, In Fiscal year 2022. India’s spice production was estimates to amount to
11.14 million matric tones. The Indian spice market in fiscal year 2022 was Rs 31760 Cr.
with a projected expansion to Rs 20,00,000 Cr by 2030. And hold the premier position in
the world. Because of climate, from tropical to subtropical to temperature almost all spices
are grown in our country. Spice are produce almost in all state in India. Around 75 spices
out of 109 listed by ISO are produce in India spices and herbs are good not only for our
taste buds but also for our health. They supply calcium, iron, vitamin B, vitamin C and
many other antioxidants. For instance, fresh parsley has been linked with a cancer
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prevention due to its antioxidant contents and spicy food is much more appealing than a
vitamin pills.
Broadly, there are two sub-division of spices one being the major spices and the other
in minor spices. For example, the spices like pepper, cardamom, ginger, turmeric, chillies
etc, comes under major category. The important minor spices grown in India are ajwain,
aniseed, caraway, celery, coriander, cumin, dill seed, fennel, fenugreek, garlic, onion,
saffron, vanilla etc.
MAJOR SPICES IN INDIA

Cardamom, Ginger, Chilly, Kokum, Black pepper, Cumin, Clove, Peppe, Galangal,
Mustard seed, Tamarind, Curry leaf, Tea, Herbs
1.2 HISTORY OF COMPANY
➢ Dhanhar Products LLP introduce itself as a leading manufacturer and exporter of Indian
particular masala’s Hing’s and others. Established in 1964, the company always followed
the philosophy of providing quality product and services to over-ever increasing client.
Today , Dhanhar Products LLP name is very known in Indian spices market because of
it’s taste and aroma.
➢ Dhanhar Products LLP was started from their home place (Surat) & it's first product was
Asafoetida(Hing).Their manufacturing site was at “Ambaji Road Nani Chipava”. The
initial name of company was “MANSUKH KANTI DOUBLE POPAT BRAND & later it
was converted into "Dhanhar Masala" due to its spiritual meaning..
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Meaning of Dhanhar name
DHAN means “LAXMI”
HAR means “MAHADEV”
DHANHAR name is comes from the two dynamic people, first is DHANSHUKHLAL
and Second is HARKISHANLAL.
DHAN comes from Dhanshukhlal &
HAR comes Harkishanlal
➢ History – An Overview
Sixty year back, two dynamic entrepreneurs Mr. Dhanshuk bhai Chhabiladas
Wankawala and Mr. Jagdishchandra Harkishandas Wankawala pioneers in spices/Hing
industry and connoisseurs of Indian tastes, joined hands together to start DHANHAR
MASALA LLP supported by Mr. Bipinchand Chhabiladas Wankawala a mechanical
engineering by profession. The firm started as a Gruh Udyog, manufacturing Hing's,
graduated in terms of size and volume obviously due to healthy response from the market.
In the 1972 manufacturing plant was established in Surat. The company started
manufacturing spices since 1976 with a product “DAL SHAK MASALA” and has
consistently climbed up the growth leader. The company at present manufacturing more
than 50+ different spices. In 1990 a major milestone was achieved when the company got
“AGMARK” certification for its first product “Hing”.
When company started, it faces the loss but after some time loss converted in the
high profit. In the 1977 the price of the ‘Dal Shak’ masala was just Rs.7 for 5Kg So, it's
very chipper. In the 1978 Hing's packaging started and published name of the “Bandhani
Hing “and develop the brand name of Dhanhar Products LLP.
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1.3 NAME AND LOCATION OF THE COMPANY: -
-:Administrative Office:
Address:-
Dhanhar House, Bhajiwali Pole, Haripura, Surat, Gujarat 395003.
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1.4 VISION AND MISSION OF COMPANY: -
Vision: -
• To establish a strong marketplace in the whole Gujarat market. To make reputation in

market.
• They are thinking to expand product line of flour which is including water chestnut
flour and now thinking to make a flour for locha and khaman flour.
• They are planning for installing new machines for packaging which will help them in
cheaper packaging and faster.
• They are about to make more masala for example Bikaneri Papad Masala, Chicken
Gravy Masala, etc. and more variety of vegetarian and non- vegetarian masala.
Missions: -
❖ Quality Assurance: Ensuring that the spices they produce meet high-quality standards
in terms of taste, aroma, purity, and safety.
❖ Cultural Preservation: Preserving the authenticity of traditional Indian spices and

recipes, often passed down through generations.
❖ Customer Satisfaction: Providing customers with products that enhance the flavour
of their meals and meet their connected with cooking needs.
❖ Innovation: Developing new spice blends, products, and packaging solutions to cater
to evolving consumer preferences and market trends.
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❖ Sustainability: Adopting sustainable practices in sourcing, production, and packaging
to minimize environmental impact and promote ethical sourcing of spices.
❖ Health and Wellness: Promoting the health benefits of spices and educating consumers
about their nutritional value and culinary uses.
❖ Brand Recognition and Growth: Building a strong brand presence through effective
marketing, distribution, and expansion into new markets while maintaining brand
integrity and reputation.
1.5.NAME OF FOUNDERS AND PROMOTERS:

o Late Mr. Dhansukh Chhabildas Wankawala
o Mr. Jagdishchandra Harkishandas Wankawala
o Mr. Bipinchandra Chabbildas Wankawala
Current Partners of Dhanhar Products LLP :-
o Mr.Kumud Dhansukhlal Wankawala.

o Mrs.Nehaben Hiteshkumar Wankawala
o Mr.Hitesh Dhansukhlal Wankawala
o Mr.Jignesh Dhansukhlal Wankawala.
o Mr.Sandip Jigneshbhai Wankawala.
o Mr.Nilesh Jigneshbhai Wankawala.
DETAILS :-
▪ In the year 1992, Mr. Hitesh Wankawala (B.Com & L.L.B) and Mr. Nilesh Wankawala
(B.Com) -sons of Dhansukhbhai and Harkishanbhai joined the family business & handled
the sales department.
▪ And, also in the year 1988, Mr. Jignesh Wankawala(B.Com) and Mr.Sandip Wankawala
(B.com) -sons of dhansukhbhai & harkishanbhai joined the family business & handled
the quality control department.
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▪ The new entrants follows their father’s footsteps and have the enough dynamism and
understanding to lead the company to new heights.
▪ The company boosts-up of modern machinery and high technology to attain the quality
without losing the traditional aroma of Indian spices.
▪ Dhanhar products are well known for their high purity, reliability, flexibility, competitive
pricing and prompt service have been the pillars of the company’s reputation and success.
1.6 SWOT ANALYSIS:-
S = Strengths
• High-Quality Products
• Strong Brand Reputation
• Loyal Customer Base
W = Weakness
• Limited Market Reach
• High Production Costs
• Dependence on Seasonal Produce
O = Opportunities
• Expanding to New Markets
• Growing Health Trends
• Product Line Expansion
• Online Sales and Marketing
T = Threats
• Intense Competition
• Regulatory Changes
• Economic Downturns
• Climate Change
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Chapter:-2
Policy of the company
2.1 POLICY OF FINANCE: -
Internal Audit Policies & Financial Control System
Internal audit system is very important for any industry. By the audit, management can
know where the company stands. This is the best way to control and removed deviations
Management can also easily know whether they are earning profit or incurring loss.
The balance sheet and profit and loss A/C of Dhanhar Masala LLP is audited every year
at the end of the May.
An audit of Dhanhar Products LLP is conducted in accordance with auditing standards
generally accepted in India. Audit is planned and performed to obtain reasonable assurance
about whether the financial statements are free of material misstatement. An audit includes
examining on test basis evidence supporting the amount and disclosure in the financial
statement. An audit above includes assessing the accounting principles used significant
estimates made by the management as well as evaluating the overall financial statement
presentation.
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Accounting Policies
1. Method of accounting:
• The company follows Accrual basis of accounting as mentioned in the companies act, 2013.
2.Fixed assets:
• All fixed assets are recorded at cost of acquisition including installation cost.
3.Depreciation:
• It is being provided according to the Companies act, 2013 considering Written Down Value
(WDV) method using single shift working in respect of plant and machinery.
4.Inventories:
• Inventories are valued at the cost or net realizable value whichever is lower.
5.Income and expenses recognition:

• Income and expenses are recorded on accrual basis.
6.Miscellaneous expenditure:
• Miscellaneous expenses are amortized over a period of 10 years(if any).
7.Doubtful debts / advances:

• Provision is made in the accounts for debts / advances that in the opinion of the
management are considered doubtful of recovery.
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2.2. POLICY OF MARKETING
Promotional and advertisement policies at Dhanhar
Promotional Policy
Meaning of Promotion: -
Promotion is a way of telling people about a product, service, or ideato make them interested in buying or
using I t. It's like advertising, but it can also include things like special discounts, events, or free samples to attract
attention & encourage people to make a purchase.
What is done for promotion?
▪ Dhanhar Products LLP generally follows following promotional activity.
➢ Customer purchasing Masala of more than Rs.1000, then give Shopping Bag on which
their logo, name and address are mentioned.
➢ Customer purchasing Masala of more than Rs.2000, then give Travelling Bag on
which their logo, name and address are mentioned.
➢ They give the free big spoon to their customer on purchasing the pickle masala of 1kg
or above.
➢ And special bags are given to regular customers at the time of Diwali.
➢ Sometimes they carry the scheme on certain products like 20% extra on the packaging
of 1 kg.
Advertising policies
➢ Firstly, they decide the medium of communication

➢ Second, they decide the budget of advertisement in respect of overall budget prepared by finance
department for the whole year.
➢ Third, they will plan which month or season is best for promoting their product.
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➢ Finally, they gives an advertisement in newspapers but on the small scales.
➢ They mainly give advertisement in Guajarati newspapers and they use Hoardings for
advertisement purposes.
➢ Here in advertisement, they are mainly focusing on seasonal products for example in
the month of April and May they give the advertisement regarding pickle Masala
because it is the season of mango while in the month of august, they give the
advertisement regarding Water chestnut flour as it is the month of many festivals.
➢ Here for advertisement purposes, they give advertisement in a magazine called
yellow page which is a business magazine having details of suppliers, manufacturer and
distributors.
➢ Here Dhanhar’s Masala administrative and store department phone numbers can be
seen.
Pricing policy
➢ It is easy to decide the % of the profit, which are added to cost?

➢ It is easy to set price according to the competition. So now we will see how Dhanhar
Products LLP. set their product price.
➢ Price which the customers are required to pay for the goods. It should meet the
expectation of customers and make customers satisfied which will ultimately increase the
royalty towards the company.
➢ Pricing is done by considering various factors such as Demand, cost of the product,
competitor's price, government policy, firm's objectives, etc.
➢ Now we will see what pricing policy followed by Dhanhar Products LLP
Price = (Fixed + Variable+ Overhead) Costs + % of Profit
➢ Elaborate the above formula, Total Price of the product is calculated by aggregating the fixed costs, variable
costs as well as Overheads Costs and Profit.
➢ They will always keep a keen eye on the cost of raw material because it covers more than the half of the
price of the product.
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➢ Here company have adopted going rate pricing where the Dhanhar Products LLP charge
the price on the bases on prices of Everest, Ramdev, M.D.H, and Gajanand Masala.
➢ Here company follows going rate pricing, but they also have some mark up on their cost
for profit.
➢ Here one should know that Dhanhar Products LLP never compromised on the quality of
product.
2.3 Policy of HRM
Promotion and Demotion Policy
Promotion: -
• Promotion refers to a higher post carrying greater responsibilities, higher status and best
salary. It is the upward movement of an employee in the organization’s hierarchy to
another job commanding greater authority, higher status, and better working condition.
• In Dhanhar Masala promotion is done on seniority plus work or merit basis. The worker
who has worked minimum 5 years and who performs well, work efficiency is good will be
promoted as motivation.
• Promotion is mainly done as increase in salary or if the vacancy in higher post than employee will be
promoted on higher post.
Promotion in Dhanhar Products LLP is as follow: -
• The decision of promotion is taken by every department manager.

• For managerial post, decision is taken by top management.
• There are mainly two ways of promotion:
1. Send to higher post with increase in salary
2. 10 % bonus salary every year
• If the employee is good, hard working and have more ability than he will be promoted but
he must be 5 year senior.
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• If there is no vacancy in higher post than promotion will done as increase in salary.
• If there is no vacancy in higher post then promotion will done as 10% of extra salary to
employee for every year as promotion.
• Promotion will be done by proper analysis of annual data of employee, work
record, behaviour, etc.
Demotion: -
Demotion is the downward movement of employee from up position to down position with
decrease in salary.
Demotion is done because of following reason:-
• If the quality of work done by employee is very poor after giving training to them.
• Dhanhar allows 4 leaves in a month and if a worker breaks the limit of 4 leaves for 3 times
in a year, then he/she will be demoted.
• Here Dhanhar has made demotion policy, but they don’t believe in demotion.
2.4 Policy of Production
1) Quality Control:
Implementing accurate quality control measures throughout the production process
to ensure that the spices and masalas meet high standards for flavor, aroma, texture, and
purity.
2) Sourcing Practices:
Establishing reliable and sustainable supply chains for sourcing raw materials such as
spices, herbs, and other ingredients. This may involve working directly with farmers or
through trusted suppliers.
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3) Traceability:
Maintaining traceability of raw materials from farm to table to ensure transparency
and accountability in the supply chain. This can be important for food safety, quality
assurance, and meeting regulatory requirements.
4) Hygiene and Safety Standards:

Follow the strict hygiene and safety standards in production facilities to prevent defect
and ensure the safety of the final products. This includes proper sanitation, storage, and
handling of ingredients.
5) Product Innovation:
Continuously innovating and developing new spice blends and masala formulations
to meet changing consumer preferences and market trends.
6) Packaging and Labelling:

Ensuring that products are properly packaged and labeled with accurate information
regarding ingredients, nutritional content, allergens, and usage instructions.
7) Environmental Sustainability:
Implementing sustainable practices such as waste reduction, energy efficiency, and
responsible sourcing to minimize the environmental impact of production operations.
8) Compliance with Regulations:

Staying up to date with relevant regulations and standards set by food safety
authorities and regulatory bodies to ensure compliance and avoid legal issues.
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CHAPTER: -3
Organisation structure of the company
3.1. Organisation chart of the company :-
General
Manager
Head of Head of Head of Head of

Production Marketing Finance HRM
Mr. Jignesh Mr. Hitesh Mr. Nilesh Mr. Sandip
Production Agent Accountant Assistant

Manager
Assistant Clerk Cashier Peon
Workers Clerk
Peon
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3.2 Organization profile :-
Year of Establishment 1964
Company Name DHANHAR PRODUCTS LLP
Business Type Limited Liabilities Partnership (LLP)
Product All Types of spices
Market Gujarat
Manpower 60
Income Tax Registration No. AADCD2614D
Central Sales Tax No. 24720601590C
Value Added Tax Registration No. 24220601590V
Import Export Code 5210003132
GST No. 24AADCD2614D1ZC
Postal Address Bhajiwadi Pole , Bhagal Char Rasta , Surat
- 395003
Contact No. 91-261-2424120
Fax No. 91-261-2424120
Website www.dhanharmasala.com
Nature of Business Manufacturer , Exporter and Wholesaler
Major Market South Gujarat
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3.3 Management of body :-
Hiteshbhai &
Directors
jigneshbhai
Managing
directors Jigneshbhai
Marketing
directors Hiteshbhai
Operation
Jigneshbhai
directors
Finance Hiteshbhai &

directors nileshbhai
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3.4 Objective of organisation :-
1. Quality Consistent & Improvement : Ensuring the highest standards of quality

and consistency in their spice blends, meeting regulatory requirements and customer
expectations.
2. Dynamic in Nature : Continuously developing new and improved spice blends to

meet evolving consumer preferences and culinary trends.
3. Customer Retention : Providing excellent customer service and support, ensuring

that consumers are satisfied with the products and services offered by the company.
4. Market Expansion : Expanding the reach of Dhanhar Masala LLP products to new
markets, both domestically and internationally, through effective marketing and
distribution strategies.
5. Sustainable Growth : Operating in an environmentally and socially responsible

manner, minimizing environmental impact and contributing positively to local
communities.
6. Profitability : Achieving sustainable profitability and growth, ensuring the long-term

viability and success of the business.
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3.5 Performance Highlight :-
Company has more success in masala industries and has won many awards
in this field. The awards are listed as following :-
NAME OF THE AWARD YEAR OF WINNING
1. UDHYOG 2000
2. VYAPAR 2002
3. UDHYOG 2003
4. MERA BRAND 2004
5. GRAHAK SURAKSHA SAMITI

CERTIFICATE
The company has created the image of a good supplier of masala in

south Gujarat market. Dhanhar masala is also known for its “Cheap rate
and best quality”.
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Chapter :-4 Department of Company
Production Department
4.1.Production Department
Mr. Jignesh
(Head 1)
Production Production Assistant Worker
Department Manager
Mr. Nilesh
(Head 2)
4.1.1 Detailed organization structure of production department

❖ Here at Dhanhar production department is being managed by two heads Mr.
Jigneshand Mr. Nilesh respectively.
❖ Production manager works under two heads.
❖ assistant is at 3rd level in the hierarchy
❖ Workers are working under the head of assistant
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Meaning of Production :-
Production is step-by-step conversion of one form of material into another, either chemically or
physically. It is an activity through which the form of utility is either created or enhanced.
Input Prodution function Output
Example: - Consumer goods, Industrial goods, Services of transport, Medical treatment,

Education, Insurance, Banking etc.
Definition of management :-
Management is the art getting things done through others. It is the process of planning,
organizing, leading, and controlling resources, such as people, money, and materials, to achieve
specific goals effectively and efficiently. It's about making sure that all parts of an organization
work together smoothly to get things done.
Production management :-
Production management is the process of planning, organising, directing and controlling the
activities of the production function.
Production function is the conversion of raw materials into finished products.
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4.1.2 How production plan is prepared from sales plan
Sales plan prepared by marketing department and sales order
Sequencing the activity

(Important order or order having earlier delivery date are given priority )
Deciding production planning quantity through checking quantity of

current stock of finished goods, work in progress and expected closing stock
Production planning quantity
1. First of all, Marketing Manager will forecast demand of customer and prepare
sales plan according to their requirement or also estimate sales for future period on the
basis of Market situation. Then marketing department gets sales order from customer. At
Dhanhar Exim Pvt LLP, one customer can order via online and direct communication
through telephone or letter or personal talk.
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2. Here in the second step marketing manager will send the demand data about
each product of Dhanhar to the production department where they will sequence the
activity of production where important products or products whose delivery date is earlier
is given the priority by production department and upcoming season’s product quantities
are also managed, for eg in august month many Hindu festivals comes and many people have
fast on such festivals and in fast people eat products made from water chestnut flour , so production
department have to make water chestnut flour in the month of June and July so that it is
available to marketing department in august.
3. In the third step they will do production planning so that they can have exact quantity. Here
they will first check the current stock of finished product and if production is in progress
then that quantity is also considered and they will subtract both current stock and WIP
quantity from total marketing forecast and they will add expected closing stock at the end
of planning period. Here Dhanhar considers the stock , they have to send to their selling
outlet at Bhagal for sale in current period .
So, production planning quantity = marketing sales forecast- current stock-current Work in
progress (if any) + requirement of Finished product for sales incurrent period + expected closing
stock
Current period = July

Planning period = August
Production plan quantity for water chestnut flour for the month of August =Market forecast (2700
kg) - Current stock (715 kg) – current WIP (00) + current expected sales (280 kg) + closing stock
Expected (600 kg)= 2865 kg So, Dhanhar have to make 2865 kg of Water chestnut flour in the
month of August.
4. In such a way production plan quantity for all products are prepared at Dhanhar Products
LLP.
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4.1.3 Analysis of plant location considering various factors
• Plant location refers to the specific place where a company’s factory or production
facility is situated. It is an important decision for long term because it affects costs,
efficiency and the ability to serve customer.
• Location of plant is most important factor in a private sector. There are many factors are affected e.g. if
the place was outside the city then they are free from paying octroi for their product, various
taxes, labour transmission facilities, living home to the labour or employee like houses,
cottages etc., for the raw material storage facility to the certain extent to run production
smoothly. When plant or site is located in near or in the city they have no expense to rent
for the employee or labour houses, available good infrastructure in compare to the far from
the city area, less transportation cost, easy distribution of goods in less time.
• Dhanhar Products LLP. plant is located at no far from the city and not near to the city. It is
located in industrial zone of fulpada in this area they get benefits from the government and
electricity, water, roads, communication channels.
Survey No.167, Ashwini

Kumar Road
Production
Nr.Shamashan Bhumi,
House
Fulpada, Surat,(Gujarat)
India.
Plant Location
Of Dhanhar
Dhanhar House,
Administration Bhajiwadi Pole, Bhagal
Office Char Rasta, Surat-
395003(Gujarat) India.
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• Dhanhar Products LLP. chooses this area because here raw-material is available in
sufficient quantity and appropriate quality. Easy distribution of their product & profitable
to the industry. They not thinking for the changing the site. They want to buy or take on the
lease new site near the old plant.
• The population is increasing day by day and residential area will come near to the industrial
area so that Dhanhar Products LLP will more concentrate on environment not harmful to
the their citizen. The company will think to establish new plant far from to the residential
area.
Factors affected the selection of Dhanhar Products LLP locations and Benefits of plant
location :-
Various factors which affected plant site selection and benefits from that location are as
following.
1) Proximity ( Nearer) to market

2) Type of business
3) Availability of manpower
4) Topography of soil
5) Availability of infrastructure and other factors of production
6) Law & order
7) Political system of the country
8) Cost of land and real estate
9) Mindset of local society
10) Nearness to adequate banking and credit facilities
11) Availability of transport and communication facilities
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They are following :-
1) Proximity (Nearer) to market
• Dhanhar Products LLP. is located in the prime area of surat. The benefit of this location is
that they can serve to whole south Gujarat market where they have more number of
customers compared to other parts means they can serve to places like Navsari, Valsad or
vapi which are in southern part and to Bharuch, Ankleshwer and Narmada which in
Northen part of Surat and hence surat is a central location and hence company can reach to
the customers in easy way.
2) Availability of manpower
• Important input of Unskilled or blue color workers is available at economical cost.

• Regular & cheap supply employee is available in the area of Ashwini kumar.
• Manpower availability with required skills.
3) Availability of Infrastructure and other factors of production
• Dhanhar Products LLP has its own state of art infrastructure at manufacturing plant in
Gujarat, India. Aimed with capable of producing more Masala per month.
• Company does have separate buildings for administrative work and production work at
Bhagal and at Ashwinikumar respectively.
• As in some industry continuous supply of power is important factor. And here Torrent
electricity board provides continuous supply of power.
4) Topography of soil
• The soil of Ashwinikumar area is harder so that manufacturing process can be carried on
without any further problems. And here company doesn’t have very heavy manufacturing
so production can be carried easily.
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5) Type of business & Nature of business
• The Dhanhar Products LLP is running the business concerning with manufacturing of
Masala and other edible products which can be manufactured in any area and also in prime
area of city or village and hence Dhanhar Products LLP have no requirement to be away
from Surat city and hence Ashwinikumar is a proper place for them.
6) Political system of the country
• Here as this company is only concerned with Manufacturing of Masala no political system
affects the working and management of the company.
7) Cost of land and real estate
• The Dhanhar Products LLP was established in 1972 and at that time surat was a
developing area so they got the Ashwinikumar area’s land at some economical cost.
8) Mindset of local society
• Here the local ladies are getting the job and as it is only a masala making firm, so local people have no
point for opposing the company manufacturing.
9) Law and order
• As company’s both working places are in prime area of Surat city, so they don’t have to
pay after security of working place compared to rural area and hence Dhanhar Products
LLP got benefited.
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10) Nearness to adequate banking & credit facilities
• For the efficient & smooth running of the business & for meeting working capital
requirements, banking facilities plays an important role.There are various banks which
are nearer to the Dhanhar Products LLP which are Sutex Bank, Hdfc Bank & Bank of
Baroda.
11) Availability of transport & communication facilities
• Adequate & quick facilities of transport must be kept in mind forquick delievery of raw
material to the factory and finished products to the market.
• Transportation is the life line of modern industry.
• The basic aim of selecting a particular mode of transportation should be minimum
transportation cost with maximum transportation service.
• Transportation facilities is very good in surat because N.H.8 is very near to surat, so
raw material & finished goods are easily delievered.
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4.1.4 Raw Material Used :-
Chilli, coriander, cumin seeds, black pepper, fennel seeds, methi leaf, mustard, mixed
powder, Nizamabad turmeric, yellow mustard seeds, fenugreek seeds, green fennel seeds, black
cardamom bold size, bay leaf, nutmeg whole, dry red chilli etc.
Raw materials are the primary substance which is used as an input to production process
for subsequent modification and finally modified into finished goods. Raw materials may be
in processed or unprocessed state. Most of the time raw materials are natural resources such as
bay leaves and many more. They are also altered to be used in different process before being
used in the final manufacturing process.
So, we can say that the processed or unprocessed materials which are used to produce
final finished Products.
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4.1.5 Machine Used :-
All raw materials are being put into this machine for a great mixture to
grind.
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4.1.6 Products And Services :-
1. Hing Powder 2. Ghana Powder

3. Red Chili Powder 4. Dhanajeeru Powder
5. Milk Powder 6. Turmeric Powder
7. Tea Powder 8. Kashmiri Chili
9. Buttermilk Powder 10. Cumin powder
11. Coriander Powder 12. lumps powder
13. Haldi Powder 14. Sunth Powder
15. Jeera Powder 16. Pepper powder
17. Mari Powder 18. Amchur Powder
19. Jaljeera Powder 20. Round Mango Pickle Sambhar
21. Rajwadi Milk Masala 22. Khati Keri Athana Sambhar
23. Punjabi Garam Masala 24. Bandhani Hing Powder
25. Punjabi Gravy Masala 26. Green Macro Hing
27. Kichen King Masala 28. Black Macro Hing
29. Rajwadi Garam Masala 30. No.200 Hing
31. Pavbhaji Masala 32. No.300 Hing
33. Supaer Garam Masala 34. Kasturi Methi
35. Chole Chana Masala 36. Shindhav Salt-Sanchar Powder
37. Pani Puri Masala 38. Surti Jeeru
39. Chevado Masala 40. Biryani Pulav Masala
41. Sambhar Masala 42. Ginger Masala
43. Lemon Soda Masala 44. Kesri Milk Masala
45. Chat Masala 46. Mutton Masala
47. Reshmi Masala 48. White Paper Masala
49. Undhiya Masala
50. Vadapav Masala
51. Sandwich Masala
52. Tanduri Masala
53. Fish Masala
54. Chicken Masala
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Hing Masala :-
Special Features :- Benefits :-
Good taste Add flavour to food
Hygienic processing Helps in digestion
Tamperproof packaging Natural relief from gas
Pure natural ingredients Stomach upset problem
Good scent
Chili powder :-
Special features:-
• Made from handpicked
• excellent quality chilies
• Hygienically processed
• Perfectly grinded
• Matchless freshness
Dry Mango Powder :-

Special features:-
• Slightly sour and tangy taste being used as an acid
flavouring agent not loosing colour and flavour for
longtime bring used for cooking and medical purposes.
• Rich source of Vitamin-A, Vitamin-E and Selenium protect
against heart disease and other ailments like high in iron,
high in antioxidant, low in carbohydrates helpful in
decreasing acidity and poor digestion.
32
Mutton Masala :-
Praised For:-
• Made from natural ingredients
• Made as per traditional standards
which offer premium taste
• Offers prefect flavour
• Amazing aroma
• Freshness assurance
Biryani Pulav Powder :-

Special features:-
• Unmatched Taste
• 100% natural ingredients
• Hygienic processing
• Tamper proof packagings
Garam Powder :-
Acknowledged For:-
• Made as per the traditional art of spices
• Long shelf life
• Safe and nutritious
• Completely natural ingredients
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Butter Milk Masala :- Praised For :-
• Give health benefits
• Appetizing taste
• Made from safe and natural
• products
• Tamper proof packing
Fruit Chaat Masala :-

Special features:-
• Mouth-watering taste
• Tamperproof packing
Rajwadi Milk Masala :-

Appreciated For:-
• Mesmerizing taste
• Unmatched freshness
• Premium quality
34
Panipuri Masala :-
Appreciated For :-
• Mouthwatering taste
• Tamperproof packing
• Completely fresh
Tea Masala :-
Acknowledged For:-
• Purity Assurance
• Hygienic tamper proof packing
• Perseverance of natural essence of
turmeric
• Made from complete natural ingredient
Undhiyu Masala :-
Praised For:-
• Give health benefits
• Appetizing taste
• Made from safe and natural products
35
Turmeric Powders :-
Special features:-
• Purity Assurance
• Hygienic tamper proof packing
• Perseverance of natural essence of turmeric
• Made from complete natural ingredients
Kitchen king Masala :-

Special features:-
• Mesmerizing taste made from 100% natural
spices completely fresh perfectly grinded.
Dry Ginger Powder :-

Known For:- Benefits:-
Use the ginger powder in Ginger may also decrease
cooking joint pain from arthritis
Add to cake, biscuits and Prevent against diarrhea
sponge puddings to give a Prevent against nausea
warm sweet flavour
Folk remedy for cough and
Prepare a delightful ginger cold
punch blending it with
seasonal fruits Lower Cholesterol
Add ginger powder to your

tea
36
Fish Masala :-
Praised For:-
• Made as per traditional standards which offer
• premium taste
• Amazing aroma
White paper powder :-

Special features:-
• Made from natural white pepper
• Made as per traditional standards which offer
• premium taste
• Offers perfect flavour
• Amazing aroma
Nimbu soda Masala :-

Acknowledged For:-
• Unmatched taste
• Many medicinal qualities.
• Eases stomach related health problems
• Made from natural and rare herbs
37
Kashmiri chilly Masala :-
Features:-
• Natural and fresh
• Free from additive
• Taste enhancer
• Long shelf life
• Used in tandoori and other barbecue
marinades
Coriander Powder :-
Praised For:-
• Made as per traditional standards which offers
premium taste
• Offers prefect flavor
• Amazing aroma
Chiwda Masala :-
Acknowledged For:-
• Widely used in preparation of chiwda
• Different sizes
• Hygienic processing
38
Vada Pav Masala :-
Appreciated For:-
• Mouth watering taste

• Tamperproof packing Completely fresh
Sambhar Masala :-
Special features:-
• Made as per traditional standards which offers
premium taste
• Amazing aroma
Meat Masala :-
Specialties :-
• Made from natural ingredients made as per
traditional standards premium taste offers
• Prefect flavour amazing aroma freshness
assurance
39
4.1.7 Services Produced :-
➢ Is Fast And Free Shipping
➢ Easy Return
➢ Secure Checkout
➢ Satisfaction Guarantee
4.1.8 Process Used :-
1. Cleaning :-
It is very initial process for spice making in which the ungrounded spices are clean
manually by removing impurities like stone, dust, and dirt.
2. Drying :-
After cleaning and washing process display them in sunlight so that they dry, the quality
of the spice powder will depend on the well dried spice. If proper cleaning and washing do not
take place, it will lead to the growth of bacteria, which will poison food.
3. Roasting :-
Once spices are dried, they are going through the roasting process, the roasting of the
spices is essential because it will help to give the aroma, colour and good taste to spices powder.
4. Grinding :-
Grinding machine is used for pulverizing to convert the spices into powder form.
5. Grading :-
The grading is a process which is the basis of the inclusion and proportion of spice mix
with their raw material used, also depends on the type of spices, size, shape, density, and color.
6. Sieving :-
Make sure that spice powder has a uniform mesh size.
40
7. Packaging of Spices :-
Spices add massive flavor to your favorite dishes, but to work their magic, they must be
fresh; hence correct packaging is mandatory. Protect and preserve your spices and seasoning
with stand-up pouches with zip locks and such packaging bags will give you the flexibility to
choose the best size, style and features for your spices. Choose from options like gas release
valves, tear notches, heavy duty -zipper tops, hang holes, pour spouts, and as well as different
style that give you plenty of room to bring your brand to life.
Once spice is converted into powder form, then the spice powder weighted as per
quantity than needs to pack. The spices or then wrapped in a polythene bag and sealed with the
help of the sealing machine. Spices packaging will protect your spices from issues such as
moisture, puncture, odor and more. You are hence guarantee that your customers taste buds.
4.1.9 DISCRIPTION OF LAYOUT: -
PRODUCT LAYOUT:
41
PROCESS LAYOUT:
HYBRID LAYOUT:
42
4.1.10 Plant layout of entire factory: -
▪ Here different plant layout for each department is not because Dhanhar products LLP has
its production unit at Aswinikumar and the administrative office is located at Bhagal
where marketing and finance department works. While there storage department is near
Bhagal Vegetable market.
▪ Thus, internal plant layout for each department is not possible
▪ This is Dhanhar’s administrative area where marketing and finance department is located.
▪ While their storage department named Dhanhar Masala Bhandar is located near Bhagal
Vegetable Market. Which can be seen in following map.
43
4.1.11 Internal plant layout of main production department: -
▪ Plant of Production Department at Ground Floor area.

▪ Here According to production process of cleaning, grinding, Mixing, packing and
labeling, various departments are made.
4.1.12 Types & classed of material handling equipment: -
1. Trolley:
Trolley is being used mostly in the material
department for the movement of small article from
one rack to another and used in the movements
equipment and man-oriented equipment. Trolley
can be as follows.
44
2. Hand carts:
Hand cart has the same utility as Trolley, but it is used outside of the plant for movement of
shipping packages of finished products.
3. Convey belts: -
Dhanhar uses conveyor to transport materials on conveying system. A conveyor utilizes a

moving belt that slides along a flat steel bed with pulleys at both ends.
Here Dhanhar mainly uses it for the movement of raw materials.
45
4. Elevators: -
Elevators are used for the vertical movement at Dhanhar between two floors and for moving
finished products from the production department to the underground floor which is the
storage area. Elevators use electricity for upward movement and downward movement.
5. Crates and boxes: -

Dhanhar provides the baskets, bins, boxes, pallets and other containers that are durable
enough to handle the day-to-day rigors of your operations.
6. Pipelines: -Pipeline is used for liquid form inventory movement and of water and
wastage materials.
Classification of material Handling Equipment :
A. Classification Based on Form of the Material
1.For solid Material
• Hand Carts
• Conveyer Belts
• Elevators
• Crates and Boxes
2.For Liquid material
• Pipes
• Canals (For waste material)
46
B. Classification as per path of movement
• Elevators
• Pipeline
• Conveyor belt
• Hand cart
C. Classification as per Direction of movements
Handling is required between two departments, between two locations within adepartment
and at one workstation or machine
• Elevator and pipeline for vertical Movements

• Handcart and conveyor belt for horizontal movements
D. Classification as per starting point and destination point
• Crates and boxes for intra department Material handling

• Handcart and trolley for Inter department Material Handling
E. Classification as per sources of power
1.Manually powered: Handcart, trolley, crates and boxes
2. Electronic Power Source: Elevators
47
4.1.13 Inventory control system: -
Inventory:-
Inventory refers to the goods and materials a business holds for the purpose of resale,
production, or utilization. It includes items like raw materials, work-in-progress products, and
finished goods ready to be sold to customers. Essentially, it's the stock of products that a
company has at any given time.
Inventory Control system :-
An inventory control system is a set of tools and processes that help a business keep
track of its products and materials. It ensures that the business knows what it has in stock,
what has been sold, and when to order more.
Classification of inventories according to ABC & VED analysis ABC

analysis
• ABC analysis is also known as Always Better Control method .

• ABC analysis is one of the widely used methods for controlling / classifying the inventory.
• ABC Analysis tells us how to arrange inventory as per their monetary value and
consumption value .
• ABC analysis is used to have a proper control over inventory because when an inventory
is classified, it becomes easy for the manager to decide where more emphasis is to be placed
and where less emphasis is needed.
• Here at Dhanhar products LLP they have ABC system in which they record the transactions
of inventory in computer and arrange them in monetary value and consumption value.
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Format of ABC system at Dhanhar products LLP
Inventory Units % of total Unit Total cost % of total ABC ranking

name units cost cost
• It has been found from experience that all items included in the inventory are not of
equal importance. A few items in the inventory represent a large proportion of the
total value of the inventory. Hence, more attention must be devoted to the control of
such items. All the items are divided into three categories.
1. A – Category
• It includes those items which are very important and of high value but forms only a
small proportion of total quantity of inventory.
• At Dhanhar, there are 40 items which come in category A and they represent as much as
54% of value of inventories. Strict control over receipt, storage and issue should be
exercised over these items such as Black Pepper, whole cardamom, red chili, turmeric,
dry singoda, Cotton Seeds Oil, Nutmeg, Coriander, Ginger, Plastic Bag (for packing),
Rajgara etc.
2. B – Category
• Items included in category B are not as important as those in category A interms of

money, but are important enough for its proper records to be maintained. They
constitute 65 items of total number of items but represent 28% of total value.
• Here such items are Ajwain, Mint Leaves, Black Salt, Rock Salt, Cinnamon Leaves etc
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3. C – Category
• The remaining items must be placed in category C. They are not so important from the
view point of maintaining control over the receipt and consumption. Such items
constitute 50% of the total number of items but they represent 18% of total value.
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VED analysis: -
• In VED analysis, the inventory is classified on the bases of criticality of inventory i.e.
vital, essential and desirable.
• This classification is usually applied for spare parts to be stored / stocked for
maintenance of machines and equipment’s based on criticality of spare parts.
• "VED analysis is done to determine the criticality of an item (generally spare parts) and
its effect on production and other services."
• Vital items are those items without which production will instantly stop all main raw
materials are obviously vital items. Similarly, there can be some another low value
items which are necessary for the production process. As explained above, spare parts
of machines like power generator or Quality control liquid becomes vital items. Spare
part imported form foreign suppliers are also called as vital items. Large amount of
stock is kept for such items. For example for making water chestnut flour dry singoda
is vital product.
• Essential items are those items without which efficiency of production process will
reduce. Absence of these items may not cause total stoppage of production but rate
of production may go down or wastage of material may increase. Low amount of stock
is required for this type of items.
• For Example, Quality control tools, secondary packaging material, etc. are essential
items of Dhanhar Products LLP.
• Desirable items are that items, which are not available that can be manufactured in
house or can be ordered from local vendors. Hence, usually no stocks of such items are
held.
• Example: Optional flavour, special labels decorative elements, etc.
• In Dhanhar Products LLP, there is no system like VED analysis but by doing VED
analysis those who are responsible for availability of various raw material and items
may know which items are important for production process .
51
4.1.14Inventory valuation method: -
Materials are issued to the different jobs, works, and orders from the store. The cost
of finished product largely depends upon the price changed for raw material. Various methods
are used for inventory valuation, which will solve industry condition.
The methods of inventory valuation are as follows:
1. FIFO method (first in first out)

2. LIFO method (last in first out)
3. Average cost method
4. Simple Average price method
5. Standard cost method
6. Base stock method
Dhanhar Products LLP is using FIFO (first in First out Method) for
valuation of inventories, in this method
Guidelines for inventory valuation method: -
Raw material:
Stock different ingredients are values as per the price of purchasing. So if dry water chestnuts
are being purchased at 6 rupee per kilogram and suppose 25 paisa is inspection cost then 6.25
is the value of water chestnut.
Work in progress:
Top management has decided that Work in progress is valued as half the cost of manufacturing
multiply by quantity of WIP.
52
Finished goods:
Final Masala product is being valued as per manufacturing cost multiply by total stock
of finished goods.
Tools and equipment:

There is a stock register of how many tools and equipment's are used. According to this
register tools or equipment's used multiplied by cost or price of those tools and equipment.
4.1.15 Maintenance Planning System

Maintenance planning for various machines done by production department and it is necessary
for continuous production. At the time of break down, one machine can hamper the
whole process of the production and also leads to delay delivery. To avoid all this things,
there is one master key and that is compulsory periodically maintenance.
At Dhanhar Products LLP, maintenance of consumable machine is done on a fixed period and
definitely at the time of breakdown of the machinery point. After breakdown experts for bigger
faults immediately repair machinery.
At Dhanhar Products LLP maintenance of different machines is done on the based on the limits
given to each machines and also keep records for each machines with number
of breakdown in whole month and even for year. If any machinery shows more than expected
breakdowns than it is inform by service man to top management for their replacement of
machinery.
53
4.1.16 Quality Control System
Quality:-
Quality refers to the sum of attributes or properties that describe a product. These are generally
expressed in terms of specific product characteristics such as length, width, colour, etc. These
characteristics must be quantitatively expressed in terms that can be objectively measured or
observed.
Quality Control:-
Quality control means making sure that products or services meet a set of standards. It's a
process where things are checked and tested. To ensure that they are good enough before they
reach to the customer. This helps prevent mistakes, ensures safety, and keeps customers happy.
Dhanhar Products LLP is also paying more attention to the quality control. In this company
there is quality control department directly under the quality control manager and production
head.
The structure of the quality control department is as given below:-
Production Quality
Line quality Checkers
manager control
controller
manager
General guidelines for quality control
✓ They have to use hand gloves while production during grinding, mixing, and cleaning.
✓ In every 5 hours the floor is cleaned by the house keeping members.
✓ They use wet & dry dustbin to throw waste and to keep environment hygienic and eco-
friendly. Plastic bag used in a dustbin are change twice in a day.
✓ They use fresh herbs and ground nut spices and cleaned before grinding.
✓ They never use expire product and always check the manufacturing or expire date.
54
Methods of Quality Control, which are uses in the Dhanhar Products LLP
There are three method uses, which are given below:-
1).Inspection:-
Inspection is done by the worker on the job and improving the quality wherever they
finds any fault.
2).Quality Circles:-
At Dhanhar Products LLP, various products are given to group of persons for
production and one with best individual performance is elected as a group leader and all
group leaders meet frequently for quality improvement.
3).Statistical Quality Control (SQC):-
This method is followed by laboratory scientist for checking the quality of raw material
and finished products.
Inspection and Statistical Quality Control (SQC) are mostly used by Dhanhar Products LLP in the factory.
They never use expire product before getting it from general store they always check the
manufacturing or expire date.
55
4.1.17 Quality Control Guidelines Of Raw Materials & Finished
Products
For raw material quality control, first the company checks the quantity in which the order was
being placed and is the product as per the order or not? And check list is being made.
In the 2nd stage company sends the raw material to the laboratory for the checking of quality.
At Dhanhar Products LLP raw material samples are tested for multiple times, at every point of
the supply chain to ensure the highest quality and product consistency. The Dhanhar Quality
Assurance program consists of a fully-integrated Quality control lab which is complete with
testing capabilities on chemical, micro/ macro-sanitary & microbiology parameters as well as
Inspection standard. Here Raw material is tested that if it is of good quality or not and for how
much time it is consumable.
For finished goods:-
Before checking the quality of finished product it is checked that whether the weight
of packaging is proper or not.
Then after it is checked that for how much time product is consumable for example if Tea
masala is consumable within 12 months of packaging and if the product made has expiry date
before given then that production lot may be rejected.
While checking the quality of Finished products, quality of packaging is also checked, here
durability of packing and Labelling is checked.
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4.1.18 In Process Quality Control Guidelines
At Dhanhar Products LLP in process quality control is checked in 3 steps which are as
following:-
1. Quality control at cleaning stage:
In this stage company checks that whether raw material is properly cleaned or not. After
Removing Dust & Stone it is checked that whether raw material is properly cleaned or not. This
part is more important for ground nut spices.
2. Quality control at grinding stage:
In this stage company checks that whether raw material is properly grinded or not. For
example red chilli powder is to be made. At this stage it is checked whether it is perfectly
grinded and it is in completely powder form or not.
3. Quality control at Mixing stage:
In this stage company checks that whether raw-material is properly mixed or not. For
example in Shambhar Masala rock salt, cuminseed, ginger, dry mango, ajwian, chili, black salt,
dry mango ,mint leaves, compounded asafoetida, Citric Acid is mixed in proper quantity or not
and it is checked through chemical process in the laboratory.
57
4.1.19 Document related to quality control: -
1) Finished product report

2) Raw material report
3) Packing material report
4) In process report
5) Re-test report
6) R.M. order sample record
7) Suggestion record
8) Complain record (outside)
9) Release order record
10) Date stock registered.
4.1.20 Different reports generated in production department: -
1. Material issue and receipt record

2. Stock register
3. Maintenance record
4. Machinery hour records
5. Quality control reports
6. Purchase and inquiry report
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4.1.21 Aggregate Production Planning (APP) of Dhanhar
Products LLP :-
➢ Aggregate Production Planning (APP) is a process that helps businesses plan their
production activities over a medium-term period.
➢ It covers typically 3 to 18 months period of time.
➢ It ensures that a company can meet customer demand in the most efficient and cost-
effective way.
➢ APP involves determining how much of each product to produce, when to produce it,
and the resources needed, such as labour, equipment, and materials.
Step-by-Step Aggregate Production Plan
1. Determine Demand Forecast:
- Collect data on past sales, market trends, and customer orders.
- Example: Forecast demand for the next 6 months for different products like Garam Masala,
Turmeric Powder, and Chili Powder.
2. Inventory Levels:
- Check current inventory levels.
- Example: Garam Masala - 100 kg, Turmeric Powder - 150 kg, Chili Powder - 200 kg.
3. Capacity Planning:
- Assess production capacity (how much can be produced per day/week/month).
- Example: The factory can produce 500 kg of spices per week.
59
4. Production Strategy:
- Decide on a production strategy (chase demand, level production, or a hybrid).
- Example: Use a hybrid strategy - maintain a steady production rate but adjust for peak
demand months.
5. Create a Production Schedule:
- Plan the production quantities for each month.
- Example:
- Month 1: Garam Masala - 400 kg, Turmeric Powder - 300 kg, Chili Powder - 300 kg.
- Adjust according to demand forecasts.
6. Inventory Management:
- Plan for inventory holding, safety stock, and reordering points.
- Example: Keep a safety stock of 50 kg for each product to handle unexpected demand
spikes.
7. Workforce Planning:
- Align workforce requirements with the production plan.
- Example: Hire temporary workers during peak months if needed.
8. Cost Estimation:
- Estimate costs related to production, inventory holding, and labour.
- Example: Calculate costs for raw materials, storage, and additional labour.
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4.1.22 MASTER PRODUCTION SCHEDULE (MPS) of Dhanhar
Products LLP: -
➢ Master production schedule normalizes the aggregate production plan and converts it
into specific material requirement and capacity requirement plan.
➢MPS is a process of deciding amount & timing of all the items (end items) to be
produced over a specific planning horizon.
Forecasts and
Customer Orders
End products
Domestic and Aggregate Plan and service parts
International
(or spare parts)
Tentative (rough)
Master Production
Schedule (MPS)
Trial-fit on
MRP CRP
System System
Revise Revise
Master Master
Schedule Schedule
End products End products
and service parts and service parts
(or spare parts) (or spare parts)
No No
Are Material Are Capacities
Adequate? Adequate?
Yes Yes
Firm Master
Production Schedule
To MRP and CRP

Systems
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Process for developing MPS:-
1.Demand Forecast:
Predict the quantity of each masala product that will be needed based on historical sales data,
market trends, and customer orders.
2.Production Quantities:
Determine the number of units of each masala product to produce in each time period.
3.Production Schedule:
Specify the start and end dates for producing each batch of masala products.
4.Inventory Levels:
Monitor current inventory levels to ensure enough stock is available to meet demand without
overproducing.
5.Resource Allocation:
Ensure that necessary resources (raw materials, labour, equipment) are available to meet the
production schedule.
6.Revise Master Production Schedule:

If material and capacity requirements are not adequate, again MPS shall be revised and try to
prepare modified MPS.
4.1.23 Material Requirements Planning of Dhanhar Products LLP
➢ MRP is computer based information system.

➢ It translates the finished product requirements of MPS into time phased requirements of
assemblies, sub-assemblies, components and parts & other information to determine when
to order.
➢ The master production schedule (MPS) used in material requirements planning (MRP)
has been described as the aggregate plan “disaggregated”.
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Steps in Material Requirement Planning:-
1.Identify Finished Products:
- List all products you plan to produce.

- Example: Garam Masala, Turmeric Powder, Chili Powder.
2.Determine Bill of Materials (BOM):
- A Bill of Material contains a listing of all the assemblies, sub-assemblies, parts and raw
material that are needed to produce one unit of a finished product.
- Create a list of all ingredients and materials needed for each product.
- Example:
- Garam Masala: Cumin seeds, coriander seeds, cardamom, cloves, black pepper, bay
leaves, cinnamon.
- Turmeric Powder: Turmeric roots.
- Chili Powder: Dried red chilies.
3.Inventory Status:
- Check current inventory levels of each ingredient.

- Example:
- Cumin seeds: 50 kg
- Coriander seeds: 30 kg
- Turmeric roots: 100 kg
- Dried red chilies: 80 kg
4.Production Schedule:
- Plan the production quantities based on demand forecast.

- Example:
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5.Calculate Material Requirements:
- Calculate the quantities of each ingredient needed for the planned production.
- Example:
- Garam Masala (per kg): 0.2 kg cumin seeds, 0.3 kg coriander seeds, 0.1 kg cardamom,
0.05 kg cloves, 0.1 kg black pepper, 0.05 kg bay leaves, 0.2 kg cinnamon.
- For 400 kg Garam Masala:
- Cumin seeds: 400 * 0.2 = 80 kg
- Coriander seeds: 400 * 0.3 = 120 kg
- Cardamom: 400 * 0.1 = 40 kg
- Cloves: 400 * 0.05 = 20 kg
- Black pepper: 400 * 0.1 = 40 kg
- Bay leaves: 400 * 0.05 = 20 kg
- Cinnamon: 400 * 0.2 = 80 kg
6.Check Inventory and Generate Orders:
- Compare required quantities with current inventory and generate purchase orders for
shortages.
- Example:
- Current inventory of cumin seeds: 50 kg; required: 80 kg; shortage: 30 kg (order 30 kg).
- Repeat this for each ingredient.
7.Order Lead Time:

- Consider the lead time for each ingredient (time taken for delivery after placing an order).
- Example: Cumin seeds take 2 weeks to arrive after ordering.
8.Develop MRP Schedule:

- Schedule production and order materials accordingly to ensure timely arrival and
availability.
- Example:
- Place order for cumin seeds 2 weeks before production start date.
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4 .1.24 Capacity Requirement Planning (CRP) of Dhanhar
Products LLP:
Capacity Requirement Planning(CRP) is techniques for determining what

personal and equipment capacities are needed to meet the production objectives
mentioned in master schedule and material requirement plan.
Steps in Capacity Requirement Planning:-
1. Identify Production Needs:
- Based on the aggregate production plan, identify the amount of each product to be
produced.
- Example: For the next month, produce 400 kg of Garam Masala, 300 kg of Turmeric
Powder, and 300 kg of Chili Powder.
2. Calculate Required Production Time:
- Determine the time needed to produce each product.
- Example:
- Garam Masala: 2 hours per 50 kg
- Turmeric Powder: 1.5 hours per 50 kg
- Chili Powder: 1 hour per 50 kg
3. Determine Total Production Time Needed:
- Multiply the production time per batch by the number of batches needed.
- Example:
- Garam Masala: (400 kg / 50 kg per batch) 2 hours = 16 hours
- Turmeric Powder: (300 kg / 50 kg per batch) 1.5 hours = 9 hours
- Chili Powder: (300 kg / 50 kg per batch) 1 hour = 6 hours
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4. Evaluate Current Capacity:
- Assess current workforce and equipment capacity (hours available per day/week/month).
- Example:
- Workforce: 2 shifts per day, 8 hours per shift = 16 hours per day
- Equipment: 1 machine for each product line, available 16 hours per day
5. Compare Required Time with Available Capacity:
- Ensure the available capacity meets or exceeds the required production time.
- Example:
- Total required time for the month: 16 + 9 + 6 = 31 hours
- Available capacity per day: 16 hours (with multiple machines available)
- Available capacity per month (20 working days): 16 hours/day * 20 days = 320 hours
6. Adjust Capacity if Needed:
- If required production time exceeds available capacity, adjust by adding shifts, overtime,
or more equipment or MPS should be revised.
- Example: If additional 5 hours per day are needed, consider adding overtime or additional
shifts.
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4.2 Marketing department: -
4.2.1 Detailed organization structure of marketing department
▪ Here at Dhanhar Products LLP marketing department is being managed by two heads Mr.
Hitesh and Mr. Sandip respectively
▪ Agent and sales person works under two heads
▪ Clerk is at 3rd level in the hierarchy
▪ Peon is working under the head of a clerk
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Department
Mr. Hitesh Mr. Sandeep
(Head 1) (Head 2)
Agent
Clerk
Peon
4.2.2 Types and classification of product

There are many Masala products of DHANHAR PRODUCTS LLP.
1. Spices
2. Flour
3. Chick pea
4. Mahendi Powder
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All the product categories are shown in the following table :-
Products
A . Spices
Basic Spices Value Added Spices
1. Asafoetida Powder 2. Punjabi Gravy Masala
3. Kashmiri Chilli Powder 4. Rajwadi Powder
5. Black Pepper Powder 6. Pomegranate Powder
7. White Pepper Powder 8. Biryani Pulav Masala
9. Coriander Powder 10. Sandwich Masala
11. Chilli Powder 12. Tandoori Chicken Masala
13. Chiwada Masala 14. Tea Masala
15. Dry Ginger Powder 16. Chicken Masala
17. Dry Mango Powder 18. Undhiyu Masala
19. Red Chilli Powder 20. Vada Pav Masala
21. Turmeric Powder 22. Pickle Masala
23. Ginger Powder 24. Patra Masala
25. Jeera Powder 26. Kesar Milk Masala
27. Hing Powder 28. Jaljira Powder
29. Kashmiri Chilli Masala 30. Kasturi Methi
Value Added Spices 31. Kitchen King Masala
32. Chhole Chana Masala 33. Meat Masala
34. Dabeli Masala 35. Mutton Masala
36. Garam Masala Powder 37. Nimbu Soda Masala
38. Egg Curry Powder 39. Panipuri Masala
40. Fish Masala 41. Pav Bhaji Masala
42. Butter Milk Masala 43. Fruit Chaat Masala
B . Water Chestnut Flour
C . Chick Peas
D . Mahendi Powder
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4.2.3 Details of competitors
1) Ramdev Masala :-
• India is the King of Spices, has always attracted the world with her exotic masalas. In
fact, the connection goes back many centuries. Ramdev has preserved the Indian values
in all its products ever since it started as a small unit in 1965, in Ahmadabad, India.
• A small step became a giant leap in Small time. But there was a binding force,
a commitment that helped Ramdev keep its promise of purity and freshness in its products
for all these years. Ramdev’s immense belief in the philosophy of reaching a customer’s
heart through quality‟ has enabled it to spread the rich Indian heritage to millions of
homes all over the globe.
2) M.D.H Masala :-
• Mahashian Di Hatti Limited is an Indian

manufacturer, distributor and exporter of
ground spices and spice mixtures under the
brand name MDH. It specializes in several
unique traditional blends of spices suitable for
different recipes.
• The company was founded in 1919 by Mahashay Chuni Lal as a small shop in
Sialkot. It has since grown in popularity all over India, and exports its products
to several countries. It is associated with Mahashay Chuni Lal Charitable Trust. The
MDH brand name is very well known throughout India.
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3) Everest Masala
Everest Spices is an Indian manufacturer, distributor and exporter of ground spices and
spice mixtures under the brand name Everest. It is India’s largest spices brand based in
Mumbai. More than 20 million households use Everest spices regularly. The brand is stocked
by 400,000 outlets in more than 1000 towns across India. Everest is a major exporter to the US,
the Middle East, Singapore, Australia, New Zealand, East Africa and other countries. More
than 3.705 billion packs of Everest sold each year.
4) Catch Masala
ZZSSSSSS
• Catch Spices is India’s foremost spices brand
known for its matchless product quality and
innovative approach. Catch spices are ground
using the unique state-of-the-art. Low
Temperature Grinding (LTG) technology, which
prevents the evaporation of volatile & delicate
oils from spices.
• Catch Spices thus retain the original aroma and whole some flavour of authentic spices.
The complete assortment comprises of a variety of salt and pepper sprinklers and a diverse
range of whole, ground and blended spices. Catch Spices are packed in food grade metal-
lined cartons, flexible laminates and convenient composite cans available in a variety of
pack sizes.
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5) S. k. Masala
• Founder Mrs. Kulusumben K. Panjwani has started
the business 45 years ago in Surat city, Gujarat. Her
elder son Mr. S. K. Panjwani having very good
tasting skills has shouldered her responsibility on
product development & came up with best blends.
Few famous spices from the house of S.K. Masala
are " Kashmiri Chilli powder", Garam Masala " , "
Chicken Masala " , " Milk Masala " & " Pav Bhaji
Masala ".
• Younger son Mr. B. K. Panjwani who is a Chairman of Retail Trade in Chamber of

Commerce in South Gujarat from last 7 years & Member of Productivity Council of India
got into retailing &expanded the business across Gujarat & Saurashtra .Third generation is
also emerging as back born of S. K. Masala. They have started atomization process at plant
& expanded the business internationally in markets like UK & SA.
6) Nilon’s Masala
Nilon’s Enterprises Private Limited was founded way back in 1962 by Shri Suresh B.
Sanghavi as a cottage industry. From a humble beginning, Nilon’s has today become the
largest producer of Pickles, Tooty-Fruity and Roasted Vermicelli in India. Managed by
a professional and dynamic team, Nilon‟s is now among the fastest growing processed food
company in India.
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7) Badshah Masala
• In the span of 4 decades, Jhaveri
Industries has garnered international
acceptance and its own brand equity in the
world spice arena. Under the brand name
Badshah, Jhaveri Industries has been
formulating new flavours and aromas
through its innovative research techniques.
• Today, Badshah is synonymous with aromatic flavour and genuine quality. Winner of
many prestigious awards, including the "Mera Brand Award", Badshah is the first choice
of households across the Indian subcontinent and is fast emerging as a global player. With
a third of our sales accounting in exports, Badshah has carved a niche of its own in the
international spice market.
• The manufacturing unit located at Umergaon, Gujarat. It has been supported by their
administration office in Mumbai. Their unique research methodology helps us in
understanding the latest food and spice preferences, keeping in mind the geographical
location, religion and traditional cuisines of any particular region.
8) Gajanand Masala
Gajanand Foods Pvt. Ltd., Ahmedabad, was founded and established by Shree Natvarbhai K.
Patel, in the year 1982, with a small unit. At present company has grown almost five times
than that they started with, that is only due to their quality, proper customer care and their
efforts to reach the smallest customer in our city Ahmedabad, our State Gujarat, our Country
India and now in across the globe! Their aim to reach millions of kitchen and that can be
achieved through customer's love, trust and proper feedback for our products.
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Taking forward the vision of their father, Mr. Jayesh Patel and Mr. Samir Patel, both have
implemented new ideas and expanded the product range by introducing more and more
innovative products. With the uncompromised motto of customer satisfaction, the company
has defined its business ethics and has crafted its quality policies. This has Eventually made
the company a front-runner and a reliable source of quality in the national as well as global
market.
Other :
Gondal Masala Suhana Spices
Vijay Masala
other local Masala makers.
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4.2.4 Unique feature of various products of company: -
1. Water Chestnut Flour

• Dhanhar Products LLP is the one of the most celebrated Water Chestnut Flour
(Singoda Atta &Rajgara Atta) Manufacturers and Suppliers of Gujarat. Their Water
Chestnut Flour is widely used to prepare different Indian dishes. The hygienic
processing and tamper-proof packing of the Water Chestnut Flour has made it, the
ultimate hit among the clients. The wide demand of the Water Chestnut Flour testifies
our claims of being the prime Water Chestnut Flour manufacturers and suppliers from
Surat, Gujarat.
Special feature:

• Made as per traditional standards which offer premium taste
• Amazing aroma
2. Mahendi Powder:
• Mahendi Powder, manufactured by Dhanhar Products LLP, is one of the best

quality that is used for hand decoration, for hair colouring and in various
ceremonies. Their Mehendi Powder is of the finest quality and has also gained
appreciation in other countries. They manufacture pure Mehendi Powder without
chemical and it is instantly used for hair colouring and conditioning.
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Uses:
• For body & hand decoration

• For hair color &conditioning
• For hand & body design use
Special Features:
• 100% pure form contains no chemicals

• Can be used for hair conditioning & hair colour
• Perfect choice for marriage and other festive occasion
• Colour will last for several days
3. Chickpeas:
• The company is chiefly engaged in the manufacturing and supplying of Chickpeas all
across the country. The Chickpeas, provided by them, are known for their excellent
taste and high quality. Cleaned and processed by using the latest techniques, Dhanhar
Chickpeas are highly demanded amidst the widespread clients.
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Special features:
• Perfect flavour
• Amazing aroma
• Properly cleaned
4. All other spices:
• The company is a prime Spices Manufacturer and Supplier in India and Spices are
provided in a wide variety, which is processed by using the premium ingredients. The
assortment of Spices comprises of Asafoetida Powder, Biryani Pulav Masala, Butter
Milk Masala, Chhole Chana Masala, Chicken Masala, Chili Powder, Chiwada Masala,
Coriander Powder, Dabeli Masala, Dry Ginger Powder, Dry Mango Powder, Egg
Curry Masala and other 31 spices.
Special features:
• Available in many packaging like 50gm, 100gm, 200gm,500gm and 1 kg.

• Freshness is being assured and properly cleaned.
• Made from natural ingredients• Tamper proof packing
• Hygienic processing.
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4.2.5 Customer segmentation & Targeted markets
1. Vegetarian and non vegetarian food eaters
In this segment vegetarian and non vegetarian both segment are targeted.
For Non vegetarian , company needs fish Masala ,chicken Masala, Mutton Masala, Egg curry
Masala, Meat Masala, etc.
For Vegetarian they make near about 30 Masala which are Garam Masala ,kitchen king Masala,
tea Masala, etc.
Segment Target Market

Vegetarian Vegetarian
Non-Vegetarian Non-Vegetarian
1. Segment based on income ( poor, average, higher middleclass )
In this segment 3 segments are targeted which are poor , average, higher middle class groups.
For poor and average customers they make small packages starting from 5 Rs onwards
For High Income middle class Groups they make Packages of big size.
Segment Target Market Product Offered

• Poor • Poor Packages start from 5 to 10
Rs
• Average • Average Packages of 50g, 100g, 200g,
500g and 1kg.
• Higher Middle Class • Higher Middle Class All Masala
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2. Segment based on type of market.
A. Customer market
B. Industrial market
➢ For customer market they target wholesalers, retailers, and Agents.
➢ For Industrial Markets they target mainly Hotels, restaurants, tea stalls and food
vendors because these customers are selling addible items which require large no. of
Masala and company can gain a huge profit.
➢ Here Both segments are targeted
3. Segment based on habit of eating, taste and preferences in which spicy food eaters
and people love to have Masala in drinks etc.
4.2.6 Market segmentation

Market segmentation is the process of dividing a broad group of potential customers into
smaller groups based on shared characteristics or needs. This helps businesses target specific
groups more effectively, offering products and services that better meet their unique
preferences and requirements. For example, a company might segment the market by age,
income, or interests, so they can create marketing strategies that appeal specifically to each
group.
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TYPES OF MARKET SEGMENTATION:
1) GEOGRAPHIC SEGMENTATION :-
• Geographic segmentation is a marketing strategy to target products to people who live
in specific location. This approach is particularly useful if you sell products that are
subject to differences in regional culture, climate or population.
2) PSYCHOGRAPHIC SEGMENTATION :-
• Psychographic segmentation is defined as market segmentation technique where groups
are formed according to psychological traits that influence consumption habits drawn
on different people’s different tastes. It is mainly conducted on basis of How it tastes
and What customer prefers.
3) DEMOGRAPHIC SEGMENTATION :-
• Demographic segmentation segments groups, customers, and potentials together by
focusing on certain traits such as taste and preference. There are plenty of ways to
segment markets using demographics.
4) BEHAVIOURAL SEGMENTATION :-
• Behavioural segmentation refers to marketing segmentation process in which
customers are divide by their behaviour patterns when interacting with a business.
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4.2.7 Distribution network
Meaning of Channels of distribution: -
Distribution channel can be defined as a set of inter dependent institution participating in the
marketing activities involved in the flow of goods and services from the manufacturer to
consumer.
These components are linked in the channel system by one or more marketing flows such as
transfer of ownership of goods, physical movements of goods, transmission of marketing
information and flow of money in the form of payments. The channel members right from the
producer up to the consumer are interrelated and they form a total distribution system.
Channel of distribution in Dhanhar Masala
The producer and the final customer are part of every channel. We will use the number of
inter mediate levels to designate the length of channel. There are many type of distribution
channel in industry.
There are following:
➢ Zero-level channel
➢ One level channel
➢ Two level channel
➢ Three level channel
1. Zero-level channel
Dhanhar Products LLP uses zero level channel, where they directly sell the products from their outlet
to the customer, without any intermediary.
Dhanhar Products Customer

LLP Outlets Purchase Directly
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2. One level channel
Dhanhar Products LLP uses one level channel where buyers are wholesaler and large retailers e.g.
Departmental stores or big shops (which covers the large areas ), for selling the finished products directly to the
customers.
Dhanhar
Products LLP Big Retailer Consumer
Outlets
3. Two level channel

In two level distribution channel company sales products to the super stockiest or
wholesaler and they sale it to retailers like super store or departmental store and they sale it
directly to the final customer.
This distribution channel can be shown as following.
Dhanhar
Products
Wholesaler
Retailer
Consumer
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4. Three level channel
Dhanhar Products LLP uses 3 level of distribution channel where they uses the service of an agent for
the initial distribution of goods The agent in turn may distribute the goods to wholesalers & then wholesalers to
the retailers. And finally Customer purchase the product from the retailer
Dhanhar
Products
Wholesaler
Agent
Retailer
Consumer
4.2.8 Positioning Strategies
A positioning strategy in marketing is a plan that businesses use to create a specific

image or identity for their product or service in the minds of their target customers. It's
how a company wants its product to be perceived in relation to competitors. For
example, a company might position its product as the most affordable option, the
highest quality, the most luxurious, or the most innovative. The goal is to make the
product stand out and appeal to the target audience.
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Tyes of positioning Strategies
1. Cost Leadership (Price-based Positioning):
- Positioning a product as the most affordable option in the market.
2. Quality-Based Positioning:
- Emphasizing the high quality or superior performance of a product.
3. Differentiation (Feature-based Positioning):
- Highlighting unique features or benefits that set the product apart from competitors.
4. Problem and Solution Positioning:
- Highlighting a common problem and positioning the product as the best solution.
5. Competitor-Based Positioning:
- Directly comparing the product to competitors to highlight advantages.
Steps in an effective Brand Positioning Strategy
1. Understand Your Audience: Research who your customers are, what they need, and
what problems they face. Knowing your audience helps you tailor your brand to meet their
expectations.
2. Analyse Competitors: Study your competitors to see how they position themselves.
Identify gaps and opportunities where your brand can stand out.
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3. Define Unique Selling Proposition (USP): Determine what makes your brand
unique and why customers should choose you over others. Your USP should highlight your
strengths and the benefits you offer.
4. Craft a Clear Message: Develop a concise and compelling message that communicates
your brand’s value and uniqueness. This message should resonate with your target audience
and be easily remembered.
5. Consistently Communicate Your Position: Ensure all your marketing efforts

consistently reflect your brand positioning. From your logo and website to social media and
customer service, every touchpoint should reinforce your brand’s identity and promise.
4.2.9 Promotion tools
• Company’s main promotion tools are personal selling, marketing and social
media marketing. Promotional tools are activities you plan and execute to persuade
consumers to buy your products or services. As a consumer, you lightly take part of
these activities yourself without realizing it; as a businessperson on the selling side,
finding effective tools is challenging. Try a combination and make notes of what
works. If what you're selling is generic, your promotional tools will typically be price-
oriented, such as discounts. If you are a specialized seller, find tools other than price
to persuade consumers to buy.
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4.2.10 Pricing method Marginal Cost
Pricing
Cost based Target Rate Of

Return
Absorbtion
Method of
Demand
Pricing
Based Method
Premium
Pricing
Competition Discount
Based Pricing
Parity Pricing
Method
Cost based:-
• Cost-based pricing is a pricing strategy where the selling price of a product is

determined by adding a specific profit margin to the cost of producing the product. This
method ensures that all costs are covered and a profit is made.
Demand based:-
• This approach considers the demand level for the product in the market. When demand
is high, prices are set higher, and when demand is low, prices are set lower.
• Demand-based pricing, also known as demand-oriented pricing.
Competition based:-
• In a competitive economy in most industries, competition oriented pricing methods are

common. The methods in this category belongs to the principle of competitive parity in
the matter of pricing Dhanhar products LLP follow this method for setting the prices of
their products.
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4.2.11 CRM practices
CRM stands for Customer Relationship Management. It is a system or strategy used by

businesses to manage interactions with their current and potential customers. The main goal of
CRM is to improve business relationships, streamline processes, and increase profitability. This
can include tracking customer data, managing customer interactions, and automating sales and
marketing activities to better serve and understand the customer.
Advantages of CRM:-
1. Understand Your Audience: Research who your customers are, what they need,
and what problems they face. Knowing your audience helps you tailor your brand to meet
their expectations.
2. Analyse Competitors: Study your competitors to see how they position themselves.
Identify gaps and opportunities where your brand can stand out.
3. Define Unique Selling Proposition (USP): Determine what makes your brand
unique and why customers should choose you over others. Your USP should highlight your
strengths and the benefits you offer.
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4.Craft a Clear Message: Develop a concise and compelling message that
communicates your brand’s value and uniqueness. This message should resonate with your
target audience and be easily remembered
5.Consistently Communicate Your Position: Ensure all your marketing efforts

consistently reflect your brand positioning. From your logo and website to social media and
customer service, every touchpoint should reinforce your brand’s identity and promise.
By implementing a CRM system, a spices manufacturing company can enhance its customer
relationships, streamline its operations, and ultimately drive growth and profitability.
4.1.12 MARKETING INFORMATION SYSTEM (MIS):
A Marketing Information System (MKIS) is a structured way for a company to gather, store,
analyse, and use information to make better marketing decisions. It combines data from inside
the company (like sales records and customer feedback) and outside (like market trends and
competitor analysis) to help understand market opportunities and improve marketing strategies.
It's like having a tool that helps businesses know their customers and the market better, leading
to smarter and more effective marketing plans.
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A Marketing Information System (MIS) helps a spices company make better
decisions in the following ways:-
1. Data Collection: The system gathers data from various sources, such as market research,
sales reports, customer feedback, and social media. For a spices company, this could mean
tracking which spices are selling well, customer preferences, and competitor activities.
2. Data Storage: All this information is stored in a centralized database, making it easy to
access and manage.
3. Data Analysis: The system analyses the collected data to identify trends and patterns. For
example, it can show which spices are popular during certain seasons or in specific regions.
4. Reporting: The system generates reports and dashboards that provide insights in a visual
and easy-to-understand format. These reports help the company's managers and marketers
make informed decisions.
5.Decision Making: With these insights, the spices company can make better marketing
strategies. They can decide which spices to promote, where to expand, how to price their
products, and how to improve customer satisfaction.
• To manage and control appear production data plays an important role. So, you need
to capture data from all production departments. A no. MIS formats are being used
by spices factories to capture required data. Where some factories use basic format,
others use advance or IT based MIS formats like ERP software, mobile application,
Al tools etc. By using MIS system managers can measure work, track information at
right time and in the right form. Some basic formats are used by various departments
such as merchandising masalas.
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4.2.13 Sales procedure & study of how customer order are
processed
Sales procedure in Dhanhar Products LLP is a very systematic and easily processed. As soon
as an inquiry by customer is received, whether through verbal, telephonic or written, or from
the website and then the quotation with price and type of product is sent to there spected
customer. If the customer will be satisfied, he will send reply for terms and condition and that
time marketing manager or assistant of the company will go for finalization of the terms and
conditions at the customer place and if customer satisfied will give order for product. Order
given by the customer to the marketing manager will be issued to production planning
department. After the delivery schedules, production planning done. It consists of Bill of
Material and material requirement planning.
After preparing production planning, execution of production plan is done and when raw
material is converted into finished good final quality checking is done and then final quality
checking is done on finished goods & then approved to dispatched to respective customers.
This process can be explained as following :-
Inquiry from the customer (through verbally, written letters

or telephonic or inquiry from website dhanharmasalas.com
Quotation including price and type of the product is

sent to the customer
Order from the customer (if customer is satisfied)
Material requirement planning and bill of material
Production
Dispatch of order and sent to the customer
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4.2.14 Document related with sales
At Dhanhar Products LLP , Sales-related business transactions are recorded in the system as
sales documents.
There are as following

✓ Sales queries: inquiries and quotations
✓ Sales orders
✓ Outline agreements, such as contracts and scheduling agreements
✓ Customer problems and complaints, such as free of charge deliveries and credit memo
requests
✓ Cash memo
4.2.15 Composition of Product, Price, Place And Promotion
Market mix At Dhanhar Products LLP

Product ❖ Product ranging from more than 50 items for all people
(vegetarian, non vegetarian, spicy food eaters or people love
to have some spice in their drinks like tea Masala or
buttermilk Masala etc) and they make water chestnut flour,
mahendi powder and chick peas in all available packaging.
❖ So Dhanhar have a good product mix.
Price ❖ Here Dhanhar set their price according to the competitors
price so they follow the going rate pricing method but they
use mark up pricing also for deciding the price for their
product and they have markup of 40 to 50%.
Place ❖ Here Dhanhar have good Distribution channel ranging from
Zero, One, two and three levels of Distribution channel.
❖ Here the company have a benefit that company can reach to
every area of south Gujarat and middle Gujarat and hence
company can get the benefit because of speedy distribution
channel.
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Promotion ❖ Company have promotion policy of giving a hand bag on the
purchase of Rs.1000 and more and a travelling bag on the
purchase of more than of Rs 2000.
❖ Company do have an appropriate advertisement policy.
❖ Here they will decide the advertisement budget according to
overall budget prepared by finance department.
❖ They mainly give advertisement in Guajarati newspapers and
they use shop Hoardings and banners for advertisement
purposes.
❖ So we can say that company has an appropriate policy
regarding promotion and advertisement.
4.2.16 Marketing strategy of Dhanhar Products LLP
1) Product
While comparing Dhanhar products with competitors, Dhanhar is quite ahead. As

Ramdev has 43 Masala varieties while Other competitors like Everest has 43 Masala and S.K
and Gajanand and Nilon etc company have products ranging from 30 to 40 products while
Dhanhar has 50+ Masala with lots of varieties targeting both Non vegetarian and vegetarian
food eaters.
2) Price
On comparing pricing policy with competitors Dhanhar has always kept its price lower
than competitors. For example price of Dhanhar red chilli powder is Rs. 252 of 500 gm packet
while a price of Ramdev red chilli powder is Rs. 270 of 500 gm.
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3) Place
Dhanhar has all zero level, one level, two level and three level of channels. And on other
side comparing to Ramdev, Everest and S.K Masala Dhanhar have poor distribution channel
because Ramdev, everest, Catch Masala etc have distribution channel all over in India and
generally these Masala are found in every general store or departmental store. So Dhanhar have
all level of distribution channel but due to less number of distributors, other companies found
to be superior than Dhanhar, but Dhanhar rent out the place at famous Mall in the big cities like
Surat, Ahmedabad etc.
4) Promotion
As far as promotion or advertisement part is discussed. Dhanhar do have an appropriate

policy but Ramdev and Everest have advertisements all over India and they do have good sales
promotion schemes for intermediaries and customers and at local level S.K Masala and
Gajanand Masala also have good advertisements in newspapers and many hoardings are found
at many places from that side Dhanhar's target market is south Gujarat and they are able to
attract the customers.
4.2.17 Study of generic level competition

In the Masala industry in Gujarat region, mainly in south Gujarat, Dhanhar has to face tough
competition mainly with Ramdev Masala, Everest Masala, S.K Masala and Gajanand Masala.
Because they are good marketer in Masala industry.
But Dhanhar is able to survive in the competition due to following two reasons.
1. Providing natural products with very less usage of chemicals.

2. Providing free gifts like Shopping Bags, Travelling Bag, Big spoons, Glass Jars, etc.
with their certain products as per their policy.
So, this way Dhanhar is able to survive in tough Masala competition.
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While in Water chestnut flour market, Dhanhar has to face a little competition with small Atta
maker flour mills who make Singoda flour on small scale basis.
• Though in water chestnut flour competition Dhanhar is market leader due to

following reasons
• Made from fresh singoda and no added chemicals
• more commission to retailers
• It is cheaper in price as compared to others.
4.2.18 Study of control system & reporting system designed for

employees working in field
1) Control regarding Dispatch of goods
❖ The controlling system is very necessary for sales employees. At Dhanhar controlling
system is very clear. No one can take the lot outside the factory before the signature of
dispatching manager.
❖ Dispatching manager issues the bill for the goods which is send out to the factory. This bill
would be collected by the security manager, and then they allowed any one to let the goods
outside the factory.
❖ This system is also applicable for the purchased goods. No one can take the goods inside
the factory, first security manager check the goods and then allowed to enter into the
factory.
2) Control regarding target achievement for distributors
❖ The controlling system regarding sales distributor is in terms of the sales target they have
to achieve given by the marketing manager.
❖ Company also use each Distributor's sales of last a year as a base for sales forecasting and
give them target with adding some percentage in to sales, here they consider the average
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sales of past three year and add some percentage to average sales. Here if average
performance is higher than last year sales then they give only 2% growth and if average
performance is less than last year sales then they give 5% growth.
❖ If a distributor is able to achieve his goal, he will be rewarded with award like “Best seller
of the year”
❖ If a distributor is failed to attain his goal for continuously for 3 times, he will be removed
from their distribution channel.
4.2.19 Different reports generated in marketing management

The different reports generated in marketing department are as follows:
1) Customer feedback report

2) Customer complain report
3) Sales report
4) Profitability chart for various distributors
5) Conversion of samples into orders
6) Sample making time
7) Number of samples to be made to confirm an order
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4.2.20 Pricelist Of Dhanhar Products LLP
Product Weight Price Product Weight Price

Hing 100g 60 Kashmiri Red Chilli Powder 100g 70
200g 115 200g 140
500g 285 500g 350
1kg 570 1kg 700
Chhas Masala 50g 15 Turmeric Powder 100g 35

100g 25 200g 65
200g 50 500g 160
500g 120 1kg 320
Dal Shak Masala 200g 40 Coriander Cummin masala 100g 30

500g 100 200g 52
1kg 200 500g 130
1kg 260
Singola Masala 100g 25 Chaat Masala 100g 24

200g 50 200g 48
500g 125 500g 120
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4.3 Human Resource Management and personnel department
4.3.1 Study of organization structure to decide what type of Organization

structure is designed for company
Board of
Directors
General
Manager
Production Marketing HR Head Finance

Manager Manager Manager
Mr. Sandip
Personnel
Officer
Supervisor
Worker
Clerk
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4.3.2 Study of basis departmentation in each department
• Dhanhar Products LLP follows the functional organisational structure in their

organisation.
Now, firstly we will see what basically a functional organizational structure

is ?
• Functional organization structure is basically divided into several functional areas Dhanhar
Products LLP. And the functional experts in that area, manages each functional area.
• Each functional area will serve the other entire department in the organization.
• For example, purchase department will handle all the purchase of all department and the
head of the particular function will issue orders throughout the organization with respect to
his function only.
• Now, if you see the organization structure given in the chart, it has basic four (4) main
functional areas:-
1. Marketing
2. Production
3. Human resource
4. Finance
• Apart from these four functional areas Dhanhar has following departments
1. Storage department
2. Research and development department
3. Purchase department
4. Accounting department
5. Dispatching department
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4.3.3 Human Resource Planning Process:
Human Resource Planning
Definition of HRP: -
• Human Resource Planning (HRP) is the process that helps an organization ensure it has
the right number of employees, with the right skills, in the right jobs, at the right time.
• It involves predicting future staffing needs, identifying any gaps between current and
future needs, and developing strategies to fill those gaps, such as hiring new employees or
training current staff.
Time duration of HRP in the Dhanhar Products LLP
Short Term Plan: 1 year
Organization Objectives & Plans
Demand for human resources from capacity requirement planning
HR Programming (supply of human resources and filling gap of number of

employees or skills or knowledge)
Actions are taken which can be in terms of recruitment, promotion,

transfer and training & allocation and utilisation of human resources
Evaluation and control
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Human resource planning process is important to making effective planning for personnel.
The steps taken by Dhanhar Products LLP is describing below:
1. Organization Objectives & Plans
▪ First they analysis the organizational plan it means, see deeply future plan of the various
department of organization.
▪ Here they will determine the future activity taking care of finance, marketing and mainly
production department.
▪ If they are about to increase the level of production then they will do HRP for recruiting
more causal workers.
2. Demand for human resources from CRP

Then after they forecast demand of manpower required in future, then think which type of
manpower demand is required is arise & which department and how much personnel is
required then they find sources of manpower.
▪ Capacity requirement planning is also used here, for example if a worker can produce 100
kg tea Masala and if company want to produce 10000 kg in a particular month and they
have to make 25 type of Masala in that month then they will require (10000/100)= 100
employees per day.
▪ Here they don't have a scientific method for judging the demand, they just forecast the
future production on the basis of experience and productivity through performance
appraisal system and they determine the demand of employee.
3. HR Programming
▪ Once the demand is decided then they forecast the supply of the manpower it means best
sources is available to recruit the employee. Then they match the demand and supply of
manpower.
▪ Here supply can be determined through internal sources viz. promotion transfer or from
external sources like for causal workers they use consultants and contractors and some
housewives belonging to poor families.
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▪ Here they will determine the gap in quality and quantity also.
▪ Where Surplus of hours or employee will result in to Reduced hours of causal employee
▪ Where Shortages of hours or employee will result in to Recruitment of causal employee.
▪ Where for managerial executives lack of skills are filled through training by current
managers and induction training program.
▪ Where for managerial executives surplus of skills and potential are filled through
promotion to managerial positions.
4. Action plans
▪ Actions are taken which can be in terms of recruitment, promotion, transfer, training,
allocation and utilization of human resources.
▪ Here implementation of HR programming part takes place.
5. Evaluation & Control
▪ Evaluation & Control is the final phase in the HRP process. The HR plan should include
budgets, targets & standards. It should also clarify responsibilities implementation &
control which will enable achievements to be monitored against the plan.
➤ In this planning, following points Dhanhar Products LLP take into consideration for
its HR planning:
➢ When HR needs arises?

➢ Which type of manpower is required in future?
➢ Source of required manpower available for the organization in future.
➢ Is any diversification is done in the organization in short term OR in long term.
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4.3.4 Recruitment
Definition of Recruitment
"Recruitment is the process of finding & attracting capable applicants for employment. The
process begins when new recruits are sought & ends when their applications are submitted. The
result is a pool of applicants from which new employees are selected."
Planning
(number of employee and type of employee)
sources for recruitment are found (internal

or external)
Searching for the causal worker
Evaluation & Control
1. Planning:
▪ Planning is the first step of the Recruitment process. Planning's involves the translation of
likely job vacancies & information about the nature of the job.
▪ Dhanhar Products LLP , Recruitment planning deals with the type of the employee which
is causal worker which can do day to day production and no special qualification is
required.
▪ Here number of workers which are needed are also determined which is the part of capacity
requirement planning also.
▪ Here according to production requirement and possibility of getting worker are taken care
off.
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2. Sources of recruitment
▪ Here Dhanhar Products LLPwill find out causal workers from the various sources of
recruitment which are explained in details in later part.
▪ These sources are as following......
a. Internal source: reference of present employees and former causal workers
b. External sources: walk ins and write ins, contractors, competitors, trade associations.
3. Searching
▪ Here company searches for the causal workers from the above internal and external sources.
▪ Here company searches the employee and they try to convey the employees to work in the
organization for a long period.
4. Evolution and control
▪ Evaluation & Control is necessary as considerable costs are incurred in the recruitment
process. Statistical information on the time taken for the process, salaries for recruiters,
time spent on preparing job description, job specifications, Recruitment overheads &
administrative expenses.
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Process of the Recruitment for causal workers
There are four steps for the Recruitment process of workers at the Dhanhar Products LLP,
which are below here
Planning (number of employee and type of

employee)
Strategic Development {sources for recruitment are

found (internal or external), make or buy decision and
technological decision}
Searching and screening (for managerial

positions)
Evaluation & Control
1. Planning:
• Planning is the first step of the Recruitment process. Planning's involves the translation of
likely job vacancies & information about the nature of the job.
• Dhanhar Products LLP, Recruitment planning deals with the type of the employee which is
causal worker which can do day to day production and no special qualification is required.
• Here number of workers which are needed are also determined which is the part of capacity
requirement planning also.
• Here according to production requirement and possibility of getting worker are taken care
off.
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2. Strategy Development: -
• Once it is known how many & what type of recruits are required serious consideration
needs to given to:
i) "Make or Buy" decision
• "Buy" means hired skilled workers & professionals. has the advantage in the sense that the
skilled and professional labour can do the work immediately in the short training provided
to them.
• Make decision means promoting the lower level employee to higher position and giving
them training and making them capable for higher position.
• At Dhanhar Products LLP, they only Buy the employee for higher positions.
ii) Where to and how to look (Sources of recruitment)
• Here Dhanhar Products LLP, will find out managerial workers from the various sources of
recruitment which are explained in details in later part.
• These sources are as following.....
o Internal source: reference of present employees and former causal workers
o External sources: print media , contractors, competitors, unsolicited applications
factory gate recruitment.
iii) Sequencing the activities in the recruitment process
• Company also looks at what time they have to recruit, besides knowing where and how to
look for the job applicants.
3. Searching and Screening:
• Here company searches for the managerial employees from the above internal and external
sources. Here company searches the employee and they try to convey the employees to
work in the organization for a long period.
• Screening is to remove from the recruitment process, at an early stage, those applicants
who are visibly unqualified for the job. Applicant qualification judged on the basis of their
knowledge, skills, abilities & interests required to do the job.
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4. Evaluation & Control: -
• Evaluation & Control is necessary as considerable costs are incurred in the recruitment
process. Statistical information on the cost of advertisements, time taken for the process,
salaries for recruiters, time spent on preparing job description, job specifications,
recruitment overheads & administrative expenses.
4.3.5 Sources of Recruitment

Dhanhar Products LLP use both internal and external sources which are as follow in detail.
A. Internal source
Dhanhar Products LLP uses internal source when they need more employees in short period
of time.
1. Relative of present employees or employees reference
It is important internal source of Dhanhar Products LLP. They use this source when it
requires urgent employees for production at low cost. A major concern with employee
recommendation is that the referred individuals are likely to be similar in type to those who
are already working for the company.
2. Promotion and transfer
This Company often uses promotion and transfer for vacant sits. This is a good source
of internal recruitment. Promotions to hire positions are advantageable for company by
various kinds. Another way to recruit from preset employee is transfer without promotion.
company uses it when other branch has required skill and experienced employee.
3. Former employee
Former employees are also an internal source of applicants. Some retired employees
may be willing to come back to work on part time basis or may recommend someone who
would be interested in working for the company.
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B. External sources
External sources of recruitment that Dhanhar products LLP should specifically follows which
are as given below:-
1) Advertisement.
Advertisement is one of the important source of recruitment of Dhanhar Products LLP

Company use newspaper and digital platform as a tool of advertisement.
1. Newspaper ads are very useful because it gives a brief outline of the job and these ads are
used to recruit executive employee people are always read newspaper so newspaper is
effective for recruit executive employee.
2. Company uses social media platform for the advertisement of job, and online
advertisement reaches to more number of people as compare to newspaper advertisement.
2) Consultants and Labour Union
In Company, labour unions are being used as source of recruitment for lower level job.
Many such union leaders are cooperative and constructive and can be promoted to
supervisory role. Dhanhar Products LLP asked to unions about recommendation of any
person for the vacant job.
3) Gate Hiring
Gate hiring is quite useful and convenient method in company when large number of
such people may be required by the company. Company uses this source for unskilled and
semiskilled worker.
4) Walk ins, talk ins and write ins
Many time Dhanhar Products LLP gets Walk ins, talk ins and write ins for various
jobs which can be through personal visit, telephonic transaction or letters and when company
feels the need of employee they use these sources.
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4.3.6 Selection
Meaning of selection: -
• Selection is the process of picking individuals (out of the pool of job applicants) with
necessary qualification & competence to fill jobs in the organization.
• The objective of selection process is to determine whether an applicant meets the
qualifications for a specific job & to choose the applicant who is most likely to perform
well in that job.
• Selection is the most important process for any company. Selection is the base of choose
best workers and employment for the company.
Process of the selection at Dhanhar Products LLP for managerial positions:
Preliminary Interview
Application blank
Selection Test (situation and projective test)
Employment Interview (panel interview in

mostly case)
Reference Check
Physical examination ( to avoid labour turn

over and absenteeism)
Job offer for six months
Employment for permanent basis
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1. Preliminary Interview:
➢ Preliminary Interview is the first step of the selection process in Dhanhar Masala.
➢ It helps in rejecting undesirable and unqualified candidates.
➢ Here necessary information of employees about education, skills, experience and
expected salaries etc. are taken.
➢ It will help in determining whether it is worth while for a candidate to fill up the
application form or not.
➢ Preliminary interview helps in rejecting misfits for the job, which did not appear in the
application forms.
2. Application blank
➢ When employees come for job or apply for the job, he has to fill one blank form which
includes all basic details about him. This form is known as application blank. By this
form company collect basic detail about applicant. HR Manager analyzes that form and
selects some applicant for further process.
• This form include following item:
i. Name
ii. Address (permanent residential address)
iii. Address (native place address or address of person who gave the referance)
iv. Contact no. of both addresses
v. Educational qualification
vi. Work experience
vii. Physical features like height, weight etc.
viii. Where he worked last (address)
ix. Expected salary
3. Selection test:
➢ Generally test is used to determine the applicant's ability, talent and personality.
➢ Different type of tests is taken in Dhanhar Masala, which are as follow,
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➢ Situation test: Based on situation handed by candidate and rating them on the basis of
their performance.
➢ Behaviour test: The attitude and behaviour is also check along with work test. During the
days of work test applicant's behaviour is supervise by assistant manager (HR). How
applicant is behave with other employee. Nature of applicant, Attitude, etc, are check
during behaviour test.
4. Employment Interview:
➢ An interview test is conducted at the beginning and at the end of the selection process.
➢ The emphasis here is on the latter Different types of interview in the Dhanhar Products
LLP which are as follows:-
o One to one interview
or
o Panel Interview which includes panel of members from top management.
5. Reference Check:
➢ Reference check is the most important step in the selection process.

➢ This may include the name and address of his educational institute and present employer
(if any).
➢ If name of present employer is given, then applicant’s job performance, salary, reason for
leaving job, etc are to be checked.
6. Physical Examination:
➢ In this step, Physical Examination of applicant is checked out to ascertain his physical
fitness for the job.
➢ It will reduces the rates of absenteeism, accidents, & labour turnover.
➢ The result of medical fitness test is recorded in a statement preserved in the personnel
records.
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7. Job Offer for six months:
➢ After Physical examination, a list of suitable applicants is prepared. The list is sent to the
HR manager who required the personnel. He offer right job to suitable applicants. An
Applicants formally approved by the manager concerned are appointed by the issuing
appointment letter.
➢ Here job is offered for six months and are under the strict observation.
8. Employment for permanent basis

➢ Here if performance of worker is found satisfying in 6 months and if employee is also
ready for job then he is offered the job for permanent time.
4.3.7 Job description & job specification for various positions at

Dhanhar Products LLP :-
Job description :-
Job Description is a written statement showing job title, tasks, duties and responsibilities
involved in a job. It also prescribes the working conditions, hazards, stress that it can produce
and the relationship with other jobs. Flippo has defined job description as follows.
"A job description is an organized, factual statement of duties and responsibilities of a specific
job. In brief, it should tell what is to be done, how it is done and why. It is a standard of function,
in that it defines the appropriate and authorized content of a job."
At Dhanhar Products LLP, HR Manager is not prepared any kind of documents related to job
description. He just gives as brief idea about tasks, responsibilities, working condition, and
facility.
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Job description for Human resources manager
1. Job Title: Human Resources Manager
2. Reports to: General Counsel
3. Department: Legal/Human Resources
4. Division: Administration
5. Working days: 6 days in a week
6. Working hours: 11.00 A.M. to 5 P.M.
7. Position summary:
➢ The Human Resources ("HR") Manager has overall responsibility for the HR function as
it relates to all other team members, including employee relations, compensation and
benefits administration, development, implementation and administration.
➢ Human resources programs and employment policies, personnel record-keeping, workers
compensation and team member safety issues, training and workforce development, and
compliance with HR laws and regulations.
➢ Employment policies in the contexts of hiring, discipline, employment termination,
training, compensation, benefits, leave, equal opportunity and other human resources
issues. The HR Manager must be open and available to discuss human resources matters
with the entire workforce.
8.Activities
➢ Making Decisions and Solving Problems - Analysing information and evaluating

results to choose the best solution and solve problems.
➢ Selling or Influencing Others - Convincing others to buy merchandise goods or to
otherwise change their minds or actions.
➢ Communicating with Supervisors, Peers, or Subordinates - Providing information to
supervisors, co-workers, and subordinates by telephone, in written form, e-mail, or in
personal.
➢ Processing Information - Compiling, coding, categorizing, calculating, tabulating.
auditing, or verifying information or data.
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JOB RESPONSIBILITIES:
▪ Maintain knowledge of and ensure compliance with employment-related laws and

regulations.
▪ Manage actions and proceedings brought against Dhanhar arising in connection with
employment, benefits and workers compensation issues.
▪ Maintain all personnel files, ensure DHANHAR is in compliance with all laws and
regulations and demonstrates "best practices" in regard to personnel information
management.
▪ Provide leadership in effective conflict resolution for all personnel.
▪ Work with senior management to craft consistent, equitable and competitive
compensation and incentives.
▪ Serve as a resource for team leaders in handling employee issues and assist them in
counseling employees, conducting evaluations, staff training, problem-solvingand
consensus-building.
▪ Serve as a resource for all team members by being available and accessible to discuss
all human resources related issues.
▪ Oversee the Organizational Development & Training function and develop employee
training programs.
▪ Maintain inter- and intradepartmental work flow by providing information to and
Cooperating with co-workers.
▪ Assist in hiring by providing job descriptions and advertisements.
▪ Develop, implement and participate in employee recognition programs.
▪ Use sales forecasting and strategic planning to ensure the sale and profitability of
products, lines, or services, analysing business developments and monitoring market
trends.
▪ Initiate market research studies and analyze their findings.
▪ Conduct economic and commercial surveys to idemify potential markets for products
and services.
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Job Description for Finance manager
1. Job Title: Finance Manager
2. Reporting To: Department head of Marketing, HR and production & purchase
3. Department: Finance & accounting
4. Division: Administration
5. Working days: 6 days in a week
6. Working hours: 11.00 A.M. to 5. Ρ.Μ.
7. Responsibility
▪ Develop and analyze information to assess the current and future financial status of
firms.
▪ Evaluate data pertaining to costs in order to plan budgets.
▪ Oversee the flow of cash and financial instruments.
▪ Prepare financial and regulatory reports required by laws, regulations, and boards of
directors.
▪ Analyse and classify risks in investments to determine their potential impacts on
companies.
▪ Review collection reports to determine the status of collections and the amounts of
outstanding balances.
▪ Review reports of securities transactions and price lists in order to analyze market.
conditions.
▪ Submit delinquent accounts to attorneys or outside agencies for collection.
8. Activities to be performed
▪ Supervise bank reconciliations, petty cash, expenses.

▪ Supervise GST returns annually.
▪ Assist in preparing yearly budgeting and cash flow forecasts.
▪ Assist in preparing draft of financial accounts prior to audit.
▪ Maintain and develop sound accounting systems.
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Job Description for Accountant
1. Job Title: Accountant
2. Reporting To Head of Finance department
3. Department: Finance
4. Time: 10 A.M to 6 P.M
5. Working Days : 6 in Week and Holiday on Sunday
6. Responsibility and Duties:
▪ Prepares asset, liability, and capital account entries by compiling and analysing account
information.
▪ Documents financial transactions by entering account information..
▪ Recommends financial actions by analysing accounting options.
▪ Summarizes current financial status by collecting information; preparing balance sheet,
profit and loss statement, and other reports.
▪ Authenticate financial transactions by auditing documents.
▪ Maintains accounting controls by preparing and recommending policies and procedures.
▪ Guides accounting clerical staff by coordinating activities and answering questions.
▪ Reconciles financial variability by collecting and analysing account information.
▪ Secures financial information by completing data base backups.
▪ Maintains financial security by following internal controls.
▪ Prepares payments by verifying documentation, and requesting disbursements.
▪ Answers accounting procedure questions by researching and interpreting accounting
policy and regulations.
▪ Complies with federal, state, and local financial legal requirements by studying existing
and new legislation, enforcing adherence to requirements, and advising management on
needed actions.
▪ Prepares special financial reports by collecting, analysing , and summarizing account
information and trends.
▪ Maintains customer confidence and protects operations by keeping financial information
confidential.
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▪ Maintains professional and technical knowledge by attending educational workshops;
reviewing professional publications; establishing personal networks, participating in
▪ Accomplishes the result by performing the duty.
▪ Contributes to team effort by accomplishing related results as needed.
Job description for Computer Operator

1. Job Title: Computer operator
2. Reporting To Head of Finance department, Production department
3. Department Finance and production
4. Time 10 A.M to 6 P.M
5. Working Days: 6 in Week and Holiday on Sunday
6. Responsibility and Duties:
▪ Oversee maintenance and operation of computer hardware systems.

▪ Control console of mainframe digital computer or set of minicomputers.
▪ Set controls on computers and peripheral devices.
▪ Maintain logbooks or records for job runs.
▪ List malfunctions that occur during shift.
▪ Perform maintenance tasks such as checking for viruses, backing up tape, upgrading
software, and other basic maintenance.
▪ Assist programmers and analysts with testing and debugging new programs.
▪ Monitor systems remotely.
▪ Locate and solve other malfunctions.
▪ Load files onto storage media.
▪ Help network administrators ensure network connections are in place.
▪ Ensure network and servers are functioning properly
▪ Connect computer peripherals for users.
▪ Help new employees for getting computer running.
▪ Clear equipment at end of operating run and review schedule.
▪ Notify supervisor or computer maintenance technicians of equipment malfunctions.
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Job specification:-
➢ Job specification is also known as man or employee specification, is a statement of

minimum acceptable qualities required in a job for the effective performance of the job.
In contrast to job description which provides various features of the job.
➢ Job specification specifies various feature of the job holder. Flippo has defined job
specification as follow: "Job specification is a statement of minimum acceptable human
qualities necessary to perform a job properly. It is a standard of personnel and designates
the qualities required for acceptable performance."
A. Job specification for Human resources manager
Educational qualification, experience
➢ Master's degree in HR Management or related discipline required; Master's degree

preferred.
➢ At least 5 years of professional experience across all HR disciplines, including
employment, benefits, compensation, employee relations, training and development,
workers compensation and conflict resolution,
➢ Experience working with a diverse workforce.
➢ Fluency in Hindi as a second language preferred.
B. Specification for marketing manager
➢ Master's degree in Management specialized with marketing or related discipline

required; Master's degree preferred.
➢ At least 5 years of professional experience and Knowledge of principles and methods
for showing, promoting, and selling products or services. This includes marketing
strategy and tactics, product demonstration, sales techniques, and sales control systems.
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➢ Knowledge of administrative and clerical procedures and systems such as word
processing, managing files and records, stenography and transcription, designing forms,
and other office procedures and terminology.
➢ Experience and knowledge of principles and processes for providing customer and
personal services. This includes customer needs assessment, meeting quality standards
for services, and evaluation of customer satisfaction
C. Specification for Finance manager
➢ Ideal candidates will have a formal accountancy qualification (full or part qualified)
from a recognized accountancy body.
➢ A minimum of five years experienced in a similar role.
➢ Excellent Excel, QuickBooks and MS office skills.
➢ Knowledge of economic and accounting principles and practices, the financial markets,
banking and the analysis and reporting of financial data.
D. Specification for computer operator
➢ Educational qualification includes any bachelor degree in management or commerce.

For e.g. B.com or BBA or M.com.
➢ Should know operating current version of Tally.
➢ No experience is required, fresher's are also welcomed.
E. Specification for Accountant
➢ A minimum of a Bachelor's Degree with an emphasis in accounting.

➢ At least two years of experience in the area of financial statement preparation, budgeting,
purchasing, accounts payable, and accounts receivable, etc.
➢ Experience working with an automated financial management system.
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4.3.8 Performance appraisal process and documents
➢ A failure in the life general and acceptable but not to correct the mistakes is a big mistake.
So in this way performance appraisal is very necessary in order to find out the mistakes we
have done i.e. we have to appraisal performance, and make it on the right path before it too
late.
➢ So shall we see, what really performance appraisal is in the human resource system of
company? Performance appraisal is basically a systematic evaluation of the individual with
respect to his or her performance on the job and his or her potential for development.
➢ Today Dhanhar Products LLP have too much of competition and one mistake can make
they out of market.
Process of the Performance Appraisal followed by Dhanhar Products LLP
Establishing Performance Standards (which are different for

sales person and production workers and executives)
Communicating the Standards (informed to respective

department and employees)
Measuring Performance
Comparing the Actual with the Standards (comparison with

other employees are also done)
Reasons for deviations are found and discussion for the

Appraisal
Taking Corrective Actions are taken by improving standard or

put right placement or improving the situation
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1. Establishing Performance Standards
Dhanhar Products LLP has determined the following performance standards.

These process starts with setting performance criteria to be used for appraising the
performance of employees. The criteria are specified with the help of job analysis which
reveals the contents of a job. These criteria should be clear, objectives in writing .
The employee must have to come timely and employee has to follow the rules made by
the company and government. Employee not goes outside the plant or site without the
permission of his superior or authority. In the organization this rules touch every person
who work in the firm.
Performance appraisal criteria for Dhanhar employees
Parameters Points to be considered
Quality Of Work Least number of errors identified
Attendance Time keeping:

Shift timing (Dhanhar Products LLP has only one shift that is day
shift and time is: 9 a.m. to 8 p.m.)
Break(12.30 to 1.30 p.m. lunch break)
Customer Focus 1. Subject knowledge/Knowledge of project

2. Aware of client requirement.
Discipline 1) Behave in a professional manner at work place and follows

company's policies.
2) Busy with own work and not leaving the chair.
3) Dress code.
4) Maintaining office discipline like putting off light and AC
when not in use.
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Responsibility 1) Take responsibility of work execution.
2) Completion of targeted work in time.
3) Setting target.
Take Initiative 1) Take initiative at work

2) Generation of new inquiry and getting new work order.
Leadership Skill 1) Inspires and motivates team member and juniors.

2) Work planning and organizing abilities.
3) Ability to develop team member/juniors
4) To create positive work environment
Communication skill 1) Is able to understand and communicate in appropriately with

all levels of the organization.
2) Talking politely.
3) Attempt to talk in English.
2. Communicating the standard
The parameter set by manager is communicated with employee and examiner. If there
is any problem with parameters and need to improve then send back to HR Manager and
improve it. Well communicated parameter is helpful to making performance appraisal
process prefect. If the parameter is communicate then employees can know that how
they have to behave.
3. Measuring the performance
Performance is measured according to the parameters set by specialist. Production

manager note down the data received actually in the form in which the standard is
already written. He put the original data in front of the standard.
Here performances are measured in such way that it can be measured with other
employees also. For example kilograms of tea Masala produced by employee X.
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4. Comparing actual performance with the standard
The data received actually is compare with the standard data. If it is less than standard
than the performance is not good and vice versa
Here performances are measured with other employees also.
5. Reasons and discussion
Here reason for deviation is found and whose mistake was it. For example break in
machinery was problem or wrong methodology of worker ete can be a reason.
Here whatever reason is found then discussed with employees and if needed then it is
discussed with top management is well for training purpose or purchase of new
technology.
6. Correction
When the result is achieved, the result is needed to communicate with employee.. There
is meeting between employee and examiner or HR Manager, he tell the result to
employee. If the result is bad, than examiner give guidelines to improve the performance
in positive manner.
Here if problem with standards are found then standards are improved
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PERFORMANCE APPRAISAL FORM
DHANHAR EXIM LLP
• Employee Name :-
• Department :-
• Designation :-
• Date And Time :-
• Name of The Appraiser :-
Sr Very Remarks
Parameters Excellent Good Average Poor
No. Good If Any
1 Quality of Work
2 Attendance
3 Customer Focus
4 Discipline
5 Responsibility
6 Take Initiative
7 Leadership
8 Communication
Skill
9 Dependability
10 Other Curricular
Activities
Total Rating
Sign of The Appraiser:-
Sign of The Worker:-
• Note:- For manager and employees same form is used and if some parameters is not
related to the job it is kept blank.
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4.3.9 Employee Welfare Activities:-
• Welfare activities, before 20 years was never priorities for the companies. Their only
aim was to earn maximum bucks and human talents are just more the source likes raw
material, technology etc., which they exploit as much as they can.
• But in 1990s, whole scenario was changing, global and the companies soon to realize
the power of human assets and how motivated human assets can change their fortune
for the company. So the companies stated investing more in building human assets by
providing various incentives, welfare activities etc. because of employee is able to give
its 100% output to company.
• So, that is how welfare activities for employees marks fortunes for the company, what
welfare activities its employee to retain its no-1 position at Dhanhar Products LLP,
which are as following:-
1. It is providing cold and fresh drinking water from the better, the production area for the
workers and even they are purchasing 30 litres can of mineral water for its workers at
Ashwini kumar layout and 10 litres for staff members and customers at Bhagal
administrative office.
2. Proper ventilation space is providing in each department in the organization.
3. For safety, the company has provided first aid kit for its workers in each department.
4. For the social upliftment of the worker's family, they even provide notebooks and
stationary free of cost every year.
5. For sales persons they provide two wheelers for taking orders and receiving payments.
6. They have provided the reliance mobile to mostly all the staff members for internal talk.
7. Provide good condition of equipment and also provide better environment for work.
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4.3.10 Employees records kept
1) Attendance records
2) Wage and salary register
3) Recruitment and selection related records
4) Training and development record
5) Compensation details
4.3.11 Training & Development:-
• As we already know the basic difference between the training and development.
Training is given to employee for doing specific job by giving knowledge of specific
skills and development on the other means overall increase in talent, so that employee
can handle any future jobs, which marks as future bright. So, there is vast difference
between training and development. Generally training is given at the workers level,
where one just repairs specific skill for completing a specific task. But development is
needed at the executive level, where one has to live in dynamic and ever-changing
environment, so today every company are investing heavily in training and
development of employees as they have realized that what is needed to on the top of
this world.
• Now we will see how Dhanhar Products LLP is satisfying the training and development
needs of its employees.
• At the workers level, they are not recruiting any person from outside for the training of
workers. They basically rely on existing workers, who are on the workers level from
quite some years to give training so fresher workers, can trained without any cost. But
for specific requirement they even higher professionals for the training of their workers.
• If we talk about staff members particularly technical side and management side fresher
are given training by the senior members some time higher professionals, if they found
necessary. Time period for training of new entrants is generally 7 to 10 days.
125
4.3.12 How training needs are identified for existing employees?
• Training: Training is important aspect for developing a specific skills not only for the
workers, but also for the employees or management members too.
• We will see now how Dhanhar Products LLP is identifying the training needs and how
they will fulfil it.
1. When the wastages of some section increase, than the prescribed limit then they
identify the worker from the document they have and if required, they offer training
mostly from senior people.
2. When the work of some document slow down then they will try to find out the reason
behind it (reasons may faulty method of working, workers laziness, worker. inefficiency
etc.) and give training properly if needed.
3. Now coming on to the management employee, if management employee found that
managerial worker is not working efficiently. Then management try to solve this
problem by giving required training and sometimes even that person will ask the
management that he went such and such training for the development of his skills. For
e.g. that if purchase manager of Dhanhar Products LLP, is not able to negotiate price
with the supplier effectively and purchasing products at higher prices. So the
management will hire a professional for developing his negotiation skills or they will
send him to search type of training programs or seminars etc.
So, this way training needs are identified and solved by Dhanhar Products LLP which can be
summarized as following:-
1. When quality level will not maintained.

2. There is conflict between employees.
3. New technology in coming.
4. Install new machinery
5. Need to increase the productivity
126
4.3.13 Induction training:-
• Induction of orientation program is held in the Dhanhar Products LLP whenever new
employee has to undergo 2 to 3 days induction training. In case of worker joining the
company, supervisor undertakes 3 to 4 days induction training. Worker is given
guidelines about the company rules and regulation and also be is given training about
how operate the machine is called Induction-orientation program. At office level, it is
undertaken by the manager of concerned department. Manager gives guidelines about
the policies of company and manager introduces employee to training to their
subordinate.
• The following step is followed by HR Manager during induction training:-
1. Meet the new employee in his offices personally.

2. Give them necessary detail about the organization.
3. Understand them the rules and regulation of the organization.
4. Take him to his superior and subordinate and introduce employee with them.
5. Provide him tools and other necessary item.
• Following details are given to the new employee:-
1. History of Dhanhar Products LLP.

2. Name and designation of managers .
3. Employee's designators and responsibility.
4. Layout of department.
5. Production and other processes of Masala making.
6. Job duties, location, objectives, etc.
7. Salary stage.
8. Employee benefits such as pays, holidays, welfare activities.
9. Introduction to superior, co-workers and other staff.
127
4.3.14 Labour relation
• As know by everyone, employee are the most valuable assets of the company and they
works in a group and where there is a group, these comes communication interaction
and this creates relations, either good or bed.
• Now, we quickly move on to the topic of labour relation, labour relation basically means
the relation between the management (employer) and worker (employee). But if see it
is in broader aspect, it protects the interests of both employees and employers by
making some rules and policies etc.
• So, we will see, as usual, in the context of Dhanhar Products LLP seeing the Fantastic
relationship between the management and employees. We think that it might not be
true, so we will like to give you one e.g. which we have observed, in factory premises.
There was water tank, and management person just taken the glass. of water and when
worker from production department came, the first give a glass of water to the worker
and put one's arm on his shoulder. This is the only one example we have discussed so
we can say that from this discussion that management people are very cordial in dealing
with workers.
• Another reason for the excellent relationship can be attributed to the background of the
workers. As being from some religion, there is very less conflict among them. Most of
the workers at here are from 'Patel' community and basically from same society so they
better understand each other's need.
• Thus, the entire staffs of this company are very co-operative with each other like family
member.
Objective of industrial relationship at Dhanhar Products LLP:-
➢ Develop a sense of co-operation.

➢ Develop commitment and sense of belongingness.
➢ To protect and safe guard the interest of labour as well as management.
➢ To promote and maintain industrial peace and harmony.
➢ To ensure and establish industrial democracy.
➢ To increase production as well as productivity.
➢ To improve living standard of workers by pay of fair wages, benefits and provision of
better living and work condition.
128
Promotion and Demotion policy
Promotion
• Promotion refers a higher post carrying greater responsibilities, higher status and best
salary. It is the upward movement of an employee in the organization's hierarchy to
another job commanding greater authority, higher status, and better working condition.
• In Dhanhar Products LLP promotion is done on seniority plus work on merit basis. The
worker who has worked minimum 5 years and who performs well, work efficiency is
good will be promoted as motivation.
• Promotion is mainly done as increase in salary if the vacancy in higher post will be
vacant.
Promotion in Dhanhar Products LLP is as follow:
• The decision of promotion is taken by every departmental manager.

• For managerial post, decision is taken by top management.
• There are mainly two ways of promotion
1. Send to higher post with increase in salary
2. 10% bonus salary every year
• If the employee is good, hard working and have more ability than he will be promoted
but he must be 5 year senior.
• If there is no vacancy in higher post than promotion will be done as 10% increase in
salary.
• Promotion will be done by proper analysis of annual data of employee’s work record,
behaviour, etc.
Demotion
• Demotion is the downward movement of employee from up position to down position.
with decrease in salary
129
Demotion is done because of following reason:
1. If the quality of work done by employee is very poor after giving training to them for
improving.
2. If employee will not regular, Dhanhar allows 4 leave in a month and if a worker breaks
the limit of 4 leave for 3 times in a year than he will be demoted.
Here Dhanhar Products LLP has made demotion policy but they don't believe in demotion
4.3.15 No. Of employees:
60 Workers are working in DHANHAR PRODUCTS LLP.
4.3.16 Attendance maintenance:
• This employee attendance policy is applicable for all the employees of the group. To
encourage work environment based on disciplined work timings and punctuality but with
provision for flexibility where required and applicable. Every company requires that they
have an employee’s attendance policy on the number of hours that they requires employees
of different levels and departments to work.
• This may vary, but even that variation needs it to be tabulated and approval so that there is
no feeling of unfairness and so that the company can also have a benchmark against which
to compare whether or not the employees is giving the requires hours of service.
4.3.17 Leave rules:
If there is any weekend or Friday or company approved government holiday that

falls between the leave dates, then those days will not be include in the leave
calculation, meaning that the leave is for work days and not calendar days.
Exception: this rule doesn't apply for the maternity leave. In that case the entire
calendar is taken into consideration.
130
Employees, even when on leave, are required to remain accessible over phone, mail
and SMS, even when they may go out of the country, so that they may be consulted
in crisis if required.
4.3.18 Leave without pay:

This is a situation where an employee is absent without approval for which the person will
suffer deduction of 1 day's basic salary for each such day or such hours of unauthorized leave.
Any employees who is absent without permission or information for more than 10 conservative
work days may be automatically dismissed from the company and be paid salaries and dues up
to that point only and allowances only for those 10 absent days.
131
4.4 Finance department
4.4.1 Financial Statements:-
Financial Statements are organised summarises of detail information about the financial
position of an enterprise.
Mainly, there are three components financial statements:-
1) Trading Account
2) Profit and Loss Account
3) Balance Sheet
1) Trading Account:-
➢ It is a financial statement which shows the result of buying and selling of goods and
services during an accounting period.
➢ Objective:- It is prepared to know the Gross Profit and Gross Loss during the accounting
period.
➢ Gross Profit is the excess of Net Sales over Cost of Goods Sold (COGS).
➢ Gross Loss is the excess of Cost of Goods Sold (COGS) over Net Sales.
132
2) Profit and Loss Account:-
➢ After knowing Gross Profit or Gross Loss from the Trading Account, the account is
prepared to find the Net Profit or Net Loss after considering other income and other
expenses of business is called Profit and Loss Account.
➢ Objective:-To measure the financial performance of the operations of the business
during an accounting period.
➢ Excess total of credit side of profit and Loss account is called net profit.
➢ Excess total of debit side of profit and loss account is called net loss
3) Balance Sheet:-
➢ Balance Sheet is not an account but it is a statement.

➢ It's left side shows "Capital and Liabilities" .
➢ It's right side shows the "Assets and Receivables account".
➢ Objective:- To Show the financial position of the business.
133
4.4.2 Method of computing valuation of Business :-
1. Income Approach (Discounted Cash Flow DCF):
This method estimates the present value of the LLP's future cash flows. Essentially, predict
the LLP's cash flow for future years and then discount it back to the present value using a
discount rate .
2. Market Approach (Comparable Company Analysis):
This involves looking at similar companies in the same industry and seeing how they are
valued. If these companies are valued at a certain multiple of their earnings or sales, you can
apply the same multiple to your LLP's earnings or sales.
3. Asset Approach (Book Value Method) :
This method looks at the LLP's balance sheet to find the net asset value (assets minus
liabilities). This gives you a basic measure of the LLP's value based on its financial
statements.
Dhanhar Products LLP follow s this method for computing their valuation .
So that, Valuation of Dhanhar Products LLP for the year 2023-24 is :-
Valuation =Assets - Liabilities
11,39,18,812 - 28,73,456 =11,10,45,356
4. Other Approaches (Rule of Thumb) :
Some industries have specific rules of thumb for valuation.
134
4.4.3 Trading A/C, P & L A/C and Balance sheet of Dhanhar
Products LLP:-
Trading a/c of DHANHAR PRODUCTS LLP for the year ended

on 31/03/2024
Particulars Amount (₹) Particulars Amount (₹)

Opening Stock 1,88,000 Sales 95,83,200
Purchase 35,91,820 Closing Stock 3,60,000
Wages 13,50,000
Depreciation On Factory
Assets 9,80,100
Gross Profit 38,33,280
99,43,200 99,43,200
Profit and loss a/c of DHANHAR PRODUCTS LLP for the year
ended on 31/03/2024
Salary 1,14,450 Gross Profit 38,33,280
Stationary- Printing Exp 3,32,600
Advertisement Exp 4,80,810
Repairs And Maintenance 15,36,050
Depreciation On Office Assets 1,32,314
Office Administration Exp 1,56,800
Selling And Administration 3,13,600
Net Profit 7,66,656
38,33,280 38,33,280
135
Balance Sheet of DHANHAR PRODUCTS LLP as on 31st March,
2024
Amount
Capital- Liabilities Amount (₹) Amount(₹) Asset (₹) Amount (₹)
Capital 10,00,00,000 Fixed Assets:-
Reserve & Surplus' 1,02,78,700 Factory 9,70,29,900
Profit 7,66,656 Office 11,90,821 9,82,20,721
1,10,45,356
Current Liabilities:- Current Assets:-
Creditors 28,73,456 Inventory 3,60,000
Debtors 19,16,640
Cash & Bank 1,34,21,451 1,56,98,091
11,39,18,812 11,39,18,812
136
on 31/03/2023

Purchase 20,88,000 Closing Stock 18,8000
Wages 12,50,000
Assets 9,90,000
Factory Overhead 11,68,400
89,00,000 89,00,000
ended on 31/03/2023

Salary 54,450 Gross Profit 18,87,600
Advertisement Exp 2,75,000
Repairs And Maintenance 1,00,000
Depreciation On Office Assets 1,47,015
Office Administration Exp 1,09,935
Selling And Administration 1,65,000
Net Profit 8,71,200
18,87,600 18,87,600
137
2023
Capital- Liabilities Amount (₹) Amount(₹) Asset Amount (₹) Amount (₹)
Reserve & Surplus' 94,07,500 Factory 9,80,10,000
Profit 8,71,200 Office 13,23,135 9,93,33,135
1,02,78,700
Debtors 18,87,600
Cash & Bank 1,05,40,365 1,26,15,965
11,19,49,100 11,19,49,100
138
on 31/03/2022

Purchase 11,60,000 Closing Stock 15,16,000
Wages 12,50,000
Assets 10,00,000
Factory Overhead 30,32,000
87,76,000 87,76,000
ended on 31/03/2022

Salary 54,450 Gross Profit 10,89,000
Advertisement Exp 54,450
Repairs And Maintenance 54,450
Depreciation On Office
Assets 1,63,350
Office Administration Exp 54,450
Selling And
Administration 54,450
Net Profit 5,44,500
10,89,000 10,89,000
139
2022
Capital- Liabilities Amount (₹) Amount(₹) Asset Amount (₹) Amount (₹)
Reserve & Surplus' 88,63,000 Factory 9,90,00,000
Profit 5,44,500 Office 14,70,150 10,04,70,150
94,07,500
Debtors 14,52,000
Cash & Bank 70,13,350 99,81,350
11,04,51,500 11,04,51,500
140
4.4.4 Ratios and their interpretation of Dhnhar Products LLP:-
Current Ratio:-
• The Current Ratio is one of the best known measures of short- term solvency .
• It is the most common measure of short -term liquidity.
• Generally 2:1 of the current ratio is considered to be an ideal.
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑅𝑎𝑡𝑖𝑜 =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
Where,
➢ Current Assets = Inventories + Sundry Debtors + Cash And Bank Balances + Receivables/
Accruals + Loans And Advances + Disposable Investment + Any Current Assets
➢ Current Liabilities = Creditors for Goods And Services + Short-Term Loans + Bank
Overdraft + Cash Credit + Outstanding Expenses + Provision For Taxation + Proposed
Dividend + Unclaimed Dividend + Any Other Current Liabilities
𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 + 𝐷𝑒𝑏𝑡𝑜𝑟𝑠 + 𝐶𝑎𝑠ℎ & 𝐵𝑎𝑛𝑘 𝐵𝑎𝑙𝑎𝑛𝑐𝑒

Current Ratio =
𝐶𝑟𝑒𝑑𝑖𝑡𝑜𝑟𝑠
3,60,000 + 19,16,640 + 1,34,21,451

2023 − 24 =
28,73,456
= 5.46: 1
1,88,000 + 18,87,600 + 1,05,40,365

2022 − 23 =
16,70,400
= 7.55: 1
141
15,16,000 + 14,52,000 + 70,13,350
2021 − 22 =
10,44,000
= 9.56: 1
Year Current Assset Current Liabilities Ratio

2021-22 99,81,350 10,44,000 9.56
2022-23 1,26,15,965 16,70,400 7.55
2023-24 1,56,98,091 28,73,456 5.46
CURRENT RATIO
12
10
0
2021-22 2022-23 2023-24
current ratio
142
Liquid Ratio:-
• Liquid Ratio shows relation between liquid assets and current liabilities.
• This ratio discloses the liquidity of the business.
• This ratio is much more conservative measure of short - term liquidity than the current
ratio.
• This ratio is also known as " Quick Ratio " or "Acid -Test Ratio".
• It is one of the best measures of company liquidity.
• Generally 1:1 of the liquid ratio is considered to be an ideal.
𝐿𝑖𝑞𝑢𝑖𝑑 𝐴𝑠𝑠𝑒𝑡𝑠
Liquid Ratio =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
• Liquid Assets = Current Assets – Inventories – Prepaid Expenses

• Current Liabilities = As Mentioned under Current Ratio
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠 − 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 − 𝑃𝑟𝑒𝑝𝑎𝑖𝑑 𝐸𝑥𝑝.

Liquid Ratio =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
1,56,98,091 − 3,60,000
2023 − 24 =
28,73,456
= 5.33: 1
1,26,15,965 − 1,88,000
2022 − 23 =
16,70,400
= 7.44: 1
143
99,81,350 − 15,16,000
2021 − 22 =
10,44,000
= 8.11: 1
Year Quick Assset Current Liabilities Ratio
2021-22 84,56,350 10,44,000 8.11
2022-23 1,24,27,965 16,70,400 7.44
2023-24 1,53,38,091 28,73,456 5.33
QUICK RATIO
0
2021-22 2022-23 2023-24
Quick Ratio
144
Gross Profit Ratio:-
• Gross Profit ratio discloses the relation between Gross Profit and Total Net Sales.
• Gross Profit (G.P) means excess of sales over Cost of Goods Sold (COGS).
• Cost of Goods Sold (COGS) refers to the direct costs incurred in producing the
goods a company sells during a specific period.
• Total Net Sales means Cash Sales + Credit Sales .
𝐺𝑟𝑜𝑠𝑠 𝑃𝑟𝑜𝑓𝑖𝑡
Gross Profit Ratio = × 100
𝑆𝑎𝑙𝑒𝑠
38,33,280
2023 − 24 = × 100
95,83,200
= 40%
18,87,600
2022 − 23 = × 100
87,12,400
= 21.67%
10,89,000
2021 − 22 = × 100
72,60,000
= 15%
145
Year Gross Profit Sales G.P.(%)
2021-22 10,89,000 72,60,000 15%
2022-23 18,87,600 87,12,000 21.67%
2023-24 38,33,280 95,83,200 40%
GROSS PROFIT RATIO
45%
40%
35%
30%
25%
20%
15%
10%
5%
0%
2021-22 2022-23 2023-24
Gross Profit ratio
146
Net Profit Ratio:-
• Net Profit Ratio discloses the relationship between Net Profit and Total Net Sales of
the business.
• This is an income based ratio.
• Net Profit means the amount remaining after deducting all the expenses from the total
income.
𝑁𝑒𝑡 𝑃𝑟𝑜𝑓𝑖𝑡
Net Profit Ratio = × 100
𝑆𝑎𝑙𝑒𝑠
7,66,656
2023 − 24 = × 100
95,83,200
= 8%
8,71,200
2022 − 23 = × 100
87,12,000
= 10%
5,44,500
2021 − 22 = × 100
72,60,000
= 7.5%
147
Year Net Profit Sales N.P.(%)
2021-22 5,44,500 72,60,000 7.5%
2022-23 8,71,200 87,12,000 10%
2023-24 7,66,656 95,83,200 8%
NET PROFIT RATIO
12%
10%
8%
6%
4%
2%
0%
2021-22 2022-23 2023-24
Net Profit Ratio
148
Net Working Capital:-
• Net Working Capital is the difference between a company's current assets (like cash,
inventory, and accounts receivable) and its current liabilities (like accounts payable
and other short-term debts).
• If a company has positive net working capital, it means it has more assets than
liabilities, which is generally a good sign of financial stability.
Net Working Capital = Current Assets − Current Liabilities
2023 − 24 = 1,56,98,091 − 28,73,456
= 1,28,24,635
2022 − 23 = 1,26,15,965 − 16,70,400
= 1,09,45,565
2021 − 22 = 99,81,350 − 10,44,000
= 89,37,350
149
Profit and Loss:-
Profit is the surplus amount of money a business can makes after subtracting all its Total
costs.
Formula:- Profit = Total revenue – Total costs.
Loss is the deficit amount of money a business can spends and it is more than their Total
costs.
Formula:- Loss = Total costs – Total revenue.
Year Net Profit/Loss

2021-22 5,44,500
2022-23 8,71,200
2023-24 7,66,656
NET PROFIT / LOSS

10,00,000
9,00,000
8,00,000
7,00,000
6,00,000
5,00,000
4,00,000
3,00,000
2,00,000
1,00,000
0
2021-22 2022-23 2023-24
Net Profit / Loss
150
4.5 Safety Department
Number Fire Extinguisher:
Administrative office has 5 number of fire extinguisher.

Factory has a 4 -fire extinguisher.
Number Safety Equipment Provided To Workers:
• Operators in the Dhanhar Products LLP can avoid eye

injuries by using proper shield on high-speed machine or
appropriate safety glasses.
• Before using any tool or machine, operators should be
trained in safe working practice.
151
General Insurance Policy:
Insurance contact that does not come under the ambit of

life insurance are called general insurance. The
different form of general insurance which are purchase
by Dhanhar Products LLP for their workers and for their
workplace are :-
1. Fire insurance
2. Motorcar insurance
3. Health insurance
1. Fire Insurance:
• Fire insurance is a kind of contract between the insurance company and the insured, where
the insurer assures. The policy helps the insured to cover the risk of loss of property by
accidental fire cases, in exchange for an annual premium. In this year , Dhanhar Products
LLP should purchase the fire insurance policy for their assets.
2. Motorcar Insurance:
• Motorcar insurance is a contract by which an insurer assumes the risk of any loss the owner
or operator of a car may incur through damage to property or persons as a result of an
accident.
3. Health Insurance:
• Health insurance is a type of insurance coverage that pays for health and medical expenses
for their workers and employees.
152
4.6 Other department
Store And Warehousing Department:
Dhanhar Products LLP stores department are centralized. It

means that all the masalas comes to this unit first from the
supplier and checked here and kept until it is distributed to other
units. For an export oriented and bulk production of spices, it is
essential to maintain a well organized and well-equipped
inventory system.
Proper store room management because it can reduce wastage of
materials and lead time. The main responsibility of this
department is to store all the raw material necessary to produce
masala.
Dispatch Department
• Dispatching in product management refers to the process of moving products from one
location to another, ensuring they reach their intended destination efficiently and on
time.
• It involves coordinating various activities, such as packaging, labelling, and
transportation, to ensure that products are delivered to customers, warehouses, or retail
stores as scheduled.
• The goal is to streamline the flow of goods to meet demand, minimize delays, and
maintain customer satisfaction.
Dispatching process of Dhanhar Products LLP:-
1. Order Received
➢ Example :A customer places an order for 10 packs of spice mix on the Dhanhar Product
LLP website.
153
2. Order Confirmation
➢ The company confirms the order by checking the availability of the products.
➢ Example: The customer receives an email confirming that the 10 packs of spice mix are
available and the order is being processed.
3. Order Processing
➢ The order details are forwarded to the warehouse where the products are stored.
➢ Example: The warehouse staff gets a notification to pick 10 packs of spice mix from the
inventory.
4. Picking
➢ The warehouse staff picks the specified quantity of the products from the shelves.
➢ Example: The staff member goes to the aisle where the spice mix is stored and picks 10
packs.
5. Packing
➢ The products are carefully packed in appropriate packaging materials to avoid damage
during transit.
➢ Example: The 10 packs of spice mix are placed in a box, cushioned with packing material,
and sealed securely.
6. Labelling
➢ A shipping label is printed and attached to the package. This label includes the customer’s
address, order details, and a barcode for tracking.
➢ Example: A label with the customer’s address, order number, and a tracking barcode is
placed on the box.
7. Dispatch
154
➢ The packed and labelled package is handed over to the shipping carrier (e.g., FedEx, UPS,
or a local courier service).
➢ Example: The box is picked up by a FedEx driver from the warehouse.
8. Shipping
➢ The shipping carrier transports the package to the customer’s location.

➢ Example: FedEx delivers the box to the customer’s doorstep.
9. Delivery Confirmation
➢ The customer receives the package and confirms delivery, often through a signature or an
electronic confirmation.
➢ Example: The customer signs a receipt or confirms delivery via a link sent to their email.
10. Feedback and Follow-Up
➢ After delivery, the company may follow up with the customer to ensure satisfaction and
gather feedback.
➢ Example: Dhanhar Product LLP sends an email asking the customer to rate their purchase
experience and provide any feedback.
Quality Control Department of Dhanhar Products LLP:-
• Quality is of prime importance in any aspect of business. Customers demand and expect
value for money. As producers of Dhanhar there must be a constant try to produce work of
good quality. The systems required for programming and coordinating the effort of the
various groups in an organization to maintain the requisite quality. As such quality control
is seen as the agent of quality assurance or total quality control.
155
➢ Steps of Quality Control (QC) department :-
1. Raw Material Inspection
Before production starts, all raw materials are checked for quality.
Example: When a new batch of turmeric powder arrives at the factory, QC staff test its
color, taste, and purity to ensure it meets quality standards.
2. In-Process Quality Checks
During production, QC staff monitor the process to ensure everything is done correctly.
Example: While grinding spices, QC staff take samples at intervals to check the fineness
and consistency of the powder.
3. Finished Product Inspection
After production, the finished products are inspected.

Example: Once the spice mix is packaged, QC staff check for correct weight, proper
sealing, and absence of contaminants.
4. Packaging Inspection
The packaging materials are also inspected for quality and durability.
Example: QC staff ensure that the plastic pouches used for spice mixes are strong enough
to prevent leaks and breakage.
5. Batch Testing
Random samples from each batch are tested in a lab for various quality parameters.
Example: A sample from each batch of spice mix is sent to the lab to test for proper
blending, flavour profile, and shelf-life stability.
156
6. Documentation and Record Keeping
All inspections and tests are documented to maintain a record of quality checks.
Example: QC staff record the results of the turmeric powder tests and keep these records
for future reference.
7. Corrective Actions
If any issues are found during inspections, corrective actions are taken immediately.
Example: If a batch of spice mix is found to be too coarse, it is reprocessed to achieve the
desired fineness.
8. Pre-Dispatch Inspection
Before products are dispatched to customers, a final QC check is conducted.

Example: QC staff check the final packaged spice mix for any damage, proper labelling,
and expiration dates before it is dispatched.
9. Customer Feedback Analysis
QC department analyses customer feedback to improve product quality.

Example: If customers report that a spice mix is too salty, QC investigates and adjusts the
salt levels in future batches.
10. Continuous Improvement
Based on feedback and QC findings, continuous improvements are made to the production
process.
Example: If QC finds that a new packaging method reduces spoilage, this method is
implemented for all products.
157
➢ Objectives:
Satisfactory quality can only be ensured through:
1. Faultless construction.
2. Certified performance and safety.
3. Clear instructions manual.
4. Suitable packaging.
Satisfaction quality can be ensured from the customer's point of view by

providing
1. Right product.
2. Right time.
3. Right quality.
4. Undamaged condition.
Any Other Department That Companies Has Other Than Above:
Sampling Department:
Sampling department makes all kind of samples that need to be submitted to the buyer.
Sampling department checks fit of the sample. Sampling department communication problems
related to orders.
As mentioned in the above that in small size factories, taste making, and sampling is kept in
one department. They have common activities. Sampling department activities are:
• Calculating spice consumption.

• Making masala samples by following complete process.
• Measurement all samples and check the quality of the masala samples. Prepare quality
inspection report for measurement and visuals.
158
CHAPTER: -5
Experience gain and problems faced during

the internship at Dhanhar Products LLP
Which problems we faced?
1. Understanding the Manufacturing Process:

➢ The production of masalas involves several precise steps, such as measuring
ingredients, mixing them correctly, and ensuring quality control. As a new intern, we
might find these procedures complex and very large.
2. Time Management:
➢ Balancing multiple responsibilities such as production tasks, inventory updates, and
attending training sessions can be daunting for interns.
3. Adapting to the Corporate Environment:

➢ Adjusting to the professional environment, understanding corporate culture, and
communicating effectively with colleagues can be difficult for us.
159
What did we learn ?
During our internship at Dhanhar Masala Product LLP, we gained a comprehensive
understanding of the operations within a leading spice manufacturing company. we learned
about various aspects of the business, including:
1. Production Process:-
We observed and participated in the different stages of spice production, from sourcing
raw materials to grinding, blending, and packaging. This gave us insight into maintaining
product quality and consistency.
2. Quality Control:-
We assisted in the quality control department, where we learned to test the purity and
flavour of spices. We also helped to implement new procedures to ensure all products met
the company’s high standards.
3. Supply Chain Management:-
We were involved in tracking the inventory of raw materials and finished products, which
helped us understand the logistics behind timely production and delivery.
4. Marketing and Sales:-
We collaborated with the marketing team to develop promotional strategies and

campaigns.
5. Customer Interaction:-
We had the opportunity to interact with customers and gather feedback, which was
invaluable for understanding consumer preferences and improving product offerings.
160
How we should have improved our work during internship?
Points to be Before After

considered
Understanding of the As an intern, we often felt confused Spend extra time reviewing
manufacturing
about the production steps and made the manual and ask more
process
mistakes in measuring ingredients. questions during training
sessions.
Enhanced time We struggled to balance updating We use a planner to schedule

management
inventory records and monitoring the tasks and set reminders.
production line, leading to missed
deadlines.
Better We were hesitant to share our ideas Observe how others

communication skills
during team meetings because we communicate and practice
were unsure of how to communicate speaking up in smaller
professionally. settings first.
Proactive learning We waited for instructions and only Take initiative to learn more
learned what was directly assigned to about the company and its
us. processes.
161
How was this experience help us in future?
An internship with Dhanhar Masala Products LLP they can provide several valuable
experiences that will benefit us in the future:
1) Industry Knowledge:
We will gain insights into the spice and food products industry, understanding market
trends, consumer preferences, and the production process.
2) Practical Skills:
We can develop hands-on skills related to product development, quality control,
marketing, and sales strategies specific to the food industry.
3) Professional Network:
Building connections with professionals in the field can open our future job
opportunities and provide mentorship and guidance.
4) Understanding Business Operations:

We will get a broad view of how a company operates, from sourcing raw materials to
delivering the final product to customers.
5) Personal Growth:
Adapting to a professional environment helps in developing soft skills like
communication, teamwork, and time management.
These experiences collectively contribute in professional development and prepare us for

future career opportunities.
162
CHAPTER-6
Conclusion and Recommendation

Conclusion:-
AHMDABAD
CITY (GUJARAT) ANKLESHWAR
ANAND
AMRELI
BHARUCH
BANASKATHA
BHAVNAGAR
BOTAD
DWARKA
1%
2%
1%
1%
1%
1%
2%
1%
1%
DAMAN
2%
2% DIU
DAHOD
GANDHINAGAR
GODHRA
GONDAL
JUNAGADH
85% JAMNAGAR
KUTCH
MEHSANA
MAHUVA
NAVSARI
RAJKOT
VADODARA
SURAT
SURENDRANAGAR
SABARKATHA
UPLETA
UNA
VAPI
VALSAD
Chart 6.1
➢ The above chart shows that the products of Dhanhar Products LLP are highly consumed in
the Surat City because it is the base place of them. About 80% of the total consumption is
seen in Surat. Ahmedabad , Vadodara and Rajkot also have consumers of Dhanhar Masala
but at comparatively lower rate. Thus it is interpret that, South Gujarat have more
customers of the product than Saurashtra and so they need to take steps against it.
➢ Thus from Surat, Dhanhar Products LLP gets their highest revenue. The following areas
are considered as the mostly revenue collection areas which are as follows:-
• 44% Katargam
• 10% Amroli
• 10% Nana Varachha
• 10% Varachha
• 5% Mota Varachha
• 4% Ring Road
• 2% Adajan
163
AGE GROUP
1%
22%
35% 15-20
20-40
40-60
ABOVE 60
42%
Chart 6.2
➢ The people of age group between 15-20 have been seen the highest level of consumption
as per the received data . It is followed by the age group of 20-40 and then40-60. Almost
the products are considered favourable by both group of consumers i.e. female and male.
GENDER
MALE
45%
55% FEMALE
TRANSGENDER
Chart 6.3
164
HOW OFTEN DO YOU USE DHANHAR
MASALA PRODUCTS ?
13%
DAILY
12% WEEKLY
45%
MONTHLY
OCCASIONALLY
30%
Chart 6.4
➢ About 45% of consumers uses the masalas of Dhanhar at daily basis as it is highly
affordable.Also many of customers consumes the product at weekly or monthly basis.
About 70% of customers prefers medium size packets of masalas. Thus,it can be said almost
half of the revenue of the Dhanhar Products LLP is generated from medium size packets of
masalas.
WHAT PACKAGING SIZE OF DHANHAR

PRODUCTS DO YOU PREFFER ?
8%
24%
SMALL
MEDIUM
LARGE
68%
Chart 6.5
165
HOW DID YOU FIRST HEAR ABOUT
DHANHAR MASALA?
10%
ADVERTISING
28% 46% SOCIAL MEDIA
WORD OF MOUTH
COOKING SHOWS
16%
Chart 6.6
➢ Mostly, the customers get to know about the products through the source of advertisement
like tv ads, radio , pamplets in newspapers, etc. Word of mouth is also consist of the second
highest source of advertisement. Due to the help of this type of marketing the products are
purchased by the customers both from ; to Dhanhar outlet as well as local grocery story.
FROM WHERE YOU USUALLY PURCHASE

THE DHANHAR PRODUCTS ?
2%
19% DHANHAR STORE'S
37%
LOCAL GROCERY STORE
SUPER MARKET
ONLINE PLATFORM
42%
Chart 6.7
166
PRICE OF THE DHANHAR PRODUCTS IS
.................
4%
44% AFFORDABLE
52% NEUTRAL
EXPENSIVE
Chart 6.8
➢ The price of the products are neutral for almost every class of customers. The quality
provided, in comparison with their prices is high to excellent. The targeted customers get
the best quality of the products at very reasonable price than several other companies.
HOW WOULD YOU RATE QUALITY OF THE

DHANHAR MASALA PRODUCTS ?
15% 1%
EXCELLENT
42% HIGH
AVERAGE
42% LOW
Chart 6.9
167
Recommendation
As seen from the above report the targeted customers of the Dhanhar Products LLP are
belongs to medium-class of the society, so it is recommended that:-
1. The LLP should enlarge it's source of revenue by expanding their area through by starting
new outlet throughout the Surat and also other parts of Saurashtra.
2. The LLP should raise the debt financing which helps in decrease the overall cost of capital.
3. The LLP should increase the rate of depreciation of fixed assets of production which
controls the over - valuation of assets.
4. The LLP should start new product line of organic and herbal masalas for targeting diet
conscious customers.
5. The LLP is in the growth stage and so they have to prefer expanding strategies to
becoming "The Dhruv Star " of the sky.
168
Reference Material:-
A. Bibliography:-
Official website of Dhahar Products LLP:-

https://www.dhanharmasalas.com/
Web Links:-
https://www.scribd.com/document/445571454/dhanhar-masala-project-report-pdf
https://www.slideshare.net/slideshow/project-report-on-dhanhar-exim-by-sunny-gandhi-and-
sunil-ambolikar/30305375
https://www.scribd.com/doc/77328472/Dhanhar-Masala
169
B. Annexure:-
Outlets of Dhanhar Products LLP
170
171
Financial Statement provided by Dhanhar Products LLP:-
DHANHAR PRODUCTS LLP

DHANHAR HOUSE 5/354,BHAJIWALI POLE,BHAGAL CHAR RASTA,SURAT.
Email: sales.dhanhar@gmail.com
PROFIT AND LOSS (AS ON 31-03-2024)
Particulars Amount Particulars Amount

OPENING STOCK 1,88,000 SALES 95,83,200
PURCHASE 35,91,820 CLOSING STOCK 3,60,000
WAGES 13,50,000
DEPRECIATION 9,80,100
GROSS PROFIT 38,33,280
SALARY 1,14,450 GROSS PROFIT 38,33,280

STATIONARY 3,32,600
ADVERTISEMENT 4,80,810
REPAIRS 15,36,050
DEPRECIATION 1,32,314
OFFICE EXPENSES 1,56,800
SELLING EXPENSES 3,13,600
NET PROFIT 7,66,656
TOTAL 38,33,280 TOTAL 38,33,280
172
DHANHAR PRODUCTS LLP
DHANHAR HOUSE 5/354,BHAJIWALI POLE,BHAGAL CHAR RASTA,SURAT.
Email: sales.dhanhar@gmail.com
BALANCE SHEET (AS ON 31-03-2024)
Particulars Amount Particulars Amount

CAPITAL 10,00,00,000 FACTORY MACHINE 9,70,29,900
OFFICE COMPUTERS &
RESERVES 1,10,45,356 FURNITURE 11,90,821
CREDITORS 28,73,456 INVENTORY 3,60,000
DEBTORS 19,16,640
CASH & BANK 1,34,21,451
TOTAL 11,39,18,812 TOTAL 11,39,18,812
173
Memories of the unique experience of STR.
174

Chapter: - 1 Aim & Establishment of Company

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CHAPTER: -1

Aim & establishment of company

MAJOR SPICES IN INDIA

1.2 HISTORY OF COMPANY

DHAN means “LAXMI”

HAR means “MAHADEV”

DHAN comes from Dhanshukhlal &

HAR comes Harkishanlal

Dhanhar House, Bhajiwali Pole, Haripura, Surat, Gujarat 395003.

• To establish a strong marketplace in the whole Gujarat market. To make reputation in

❖ Cultural Preservation: Preserving the authenticity of traditional Indian spices and

1.5.NAME OF FOUNDERS AND PROMOTERS:

Current Partners of Dhanhar Products LLP :-

o Mr.Kumud Dhansukhlal Wankawala.

1.6 SWOT ANALYSIS:-

Policy of the company

2.1 POLICY OF FINANCE: -

Internal Audit Policies & Financial Control System

5.Income and expenses recognition:

7.Doubtful debts / advances:

Promotional and advertisement policies at Dhanhar

What is done for promotion?

▪ Dhanhar Products LLP generally follows following promotional activity.

➢ Firstly, they decide the medium of communication

➢ It is easy to decide the % of the profit, which are added to cost?

Price = (Fixed + Variable+ Overhead) Costs + % of Profit

2.3 Policy of HRM

Promotion and Demotion Policy

Promotion in Dhanhar Products LLP is as follow: -

• The decision of promotion is taken by every department manager.

Demotion is done because of following reason:-

2.4 Policy of Production

4) Hygiene and Safety Standards:

6) Packaging and Labelling:

8) Compliance with Regulations:

Organisation structure of the company

3.1. Organisation chart of the company :-

Head of Head of Head of Head of

Mr. Jignesh Mr. Hitesh Mr. Nilesh Mr. Sandip

Production Agent Accountant Assistant

Assistant Clerk Cashier Peon

Year of Establishment 1964

Company Name DHANHAR PRODUCTS LLP

Business Type Limited Liabilities Partnership (LLP)

Product All Types of spices

Income Tax Registration No. AADCD2614D

Central Sales Tax No. 24720601590C

Value Added Tax Registration No. 24220601590V

Import Export Code 5210003132

GST No. 24AADCD2614D1ZC

Postal Address Bhajiwadi Pole , Bhagal Char Rasta , Surat

Contact No. 91-261-2424120

Fax No. 91-261-2424120

Nature of Business Manufacturer , Exporter and Wholesaler

Major Market South Gujarat

Finance Hiteshbhai &

1. Quality Consistent & Improvement : Ensuring the highest standards of quality

2. Dynamic in Nature : Continuously developing new and improved spice blends to

3. Customer Retention : Providing excellent customer service and support, ensuring