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DECLARATION
I, ________________________ , hereby declare that the project work
entitled “Analysis of Four Departments of CPS PERIPHERAL DIVISON”
submitted to Shri S. V. Patel College of Computer Science and
Business Management affiliated to Veer Narmad South Gujarat
University , is a record of an original work done by me under the guidance
of CHINTU THAKKAR. This project work has been performed for the
partial completion of graduation degree in BBA.
Sign : ______________
(Name)
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
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A Summer project
on
“Analysis of THREE Departments of CPS
PERIPHERAL DIVISON”
for the partial completion of graduation degree in BBA
from
Shri S V Patel College of Computer Science and Business
Management,
Veer Narmad South Gujarat University
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
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Submitted by: VIPUL CHAUHAN
Submitted to: In charge Principal
Chintu thakkar Ms. Hetal Patel
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
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CPS(computer peripherals service)
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
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CPS PHILOSOPHY
THE SUCCESS OF THE CPS COMPONY IS DEPENDENT ON THE
QUICKSEREVICE AND
TRANSPRENCY IN PRODUCT,CONVERSATION
SKILLS,
POTENTIAL OF EACH ONE OF THEIR EMPLOYEE.
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ACKNOWLEDGEMENT
I owe sincere thanks to a great many people who helped and supported me
during the Project work.
My deepest thanks to Lecturer, Chintu Thakkar the Guide of the
project for guiding and correcting various documents of mine with attention and
care. He has taken pain to go through the project and make necessary correction as
and when needed. I express my thanks to the Principal Ms. Hetal Patel honorable
Director Shri G. K. Ruwala of, Shri S. V. Patel College of Computer Science and
Business Management, for extending her support. My deep sense of gratitude to
jineshshah(HRMHEAD) ,
CPS PERIPHERAL DIVISON for support and guidance. Thanks and appreciation to the
helpful people at CPS PERIPHERAL DIVISON, for their support.
Sign : ______________
(Name)
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
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INTRODUCTION
INDEX
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
1 PROFILE OF THE CPS
2 MARKETING AND SELLING FUNCTION
3 FINANCE DEPARTMENT
4 H.R.DEPARTMENT
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EXECUTIVE SUMMARY
At present CPS is having team of 70 dedicated engineers to enhance
customer service under “CPS Service Division.
Since tailor made software will be next generation’s demand, CPS has also established
a software division called “ Safe Technologies” along with Ahmadabad based “Nilpa
SOFTWARE P.V.T LTD”. Almost 40 software engineers are working in this division.
Vision:To touches life of thousand of individuals, household, businesses & institutions
through providing “The Complete IT Solutions” by various CPS’s multibranded
Showrooms, CPS’s Service Division & safe Technologies- Nilpa softwares.
CPS MISSION
To serve with endless limits to all the customers & delight them with an
excellent service & solution offerings.
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
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PROFILE OF THE COMPONY
Headquarters : CPS PERIPHERAL DIVISON
OPP,JIVAN BHARTI SCHOOL ,NANPURA,
SURAT- 400 034.
Tel: 2495 0606, 5660 1100.
Fax: 2495 4773.
Industry : IT (INFORMATION TECHNOLOGY)
Type : PRIVATE
Company size : 150 EMPLOYEES (INCLUSIVE ENGNEERS)
Website : WEBSITE- WWW.CPSSURAT.COM
Gender : MALE (90%)
FEMALE (10%)
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SUGGESTIONS
CPS should acquire more technicians as there are every engineer is busy on
their
Day to day call. And product availability should make faster as much as
possible.
CPS should concentrate more on advertising and brochure for which
Return ratio is very less in proportion of its expense.
The company should add more offers and scheme to attract customer in
meaningful way.
CPS is still not reaching the needs of customer service properly, so they should
recruit more engineers as seeing the demand of day to day service call rate.
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INDUSTRY DETAILS
As we know ,tomorrow will be the time of information technology. At present also if we
see we will found that , there will be major sectors whether agriculture , service ,
manufacturing , retailing is covered by computerized machines.
In India the contribution of IT sector in GDP(GROSS DOMESTICK PRODUCT) is 17 %
during 2009-10 , which will be at increasing rate . which shows bright future of IT
product in India . And also these is necessary because to run with latest trend , to step
out parallel with developed country in every way ,which leads higher standard of living
of people ,prosperity stage of country’s people.
Reasons why it is necessary to use this tools (IT PRODUCTS)
Efficiency in out-put.
Reliable source.
Quick & prompt decision can be take with the help of IT(IT PRODUCT)
Reduces cost of demo. (related to engineering work , chemical department, medical
department etc.
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COMPANY DETAILS
CPS is one of the big company in Gujarat whose name can be taken with great proud of
Gujarat.
Where you can get any brand’s desktop , laptop , printer etc. CPS also provides loan
facility to
There customer. Central bank of India provides loan against purchase from CPS .
CPS is the authorized dealer of many company like
HP , ACER , DELL , COMPAQ , TOSHIBA , HCL , SONY (VAIO) ,LENOVO ,
ASUS .CPS also provide customize product(assemble) as per their customers
requirement .
Ranges of productS.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
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S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
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PRODUCTS
CPS ‘s Trust, Commitment & Genuinely Have Proved the Strength, That’s the Reason
CPS is the Only Authorized Showroom Offering Branded Company Desktop, Laptops,
Printers, Scanners & Peripherals
Laptops & Desktops
Printers / All In Ones
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Accessories
Scanners
Optical Driver
Cordless Peripherals
Blue Tooth
MP3 Player
Digital Camera
Web Cam
Memory Card Reader
USB Device
Speakers & Home
Theater Systems
Pen drive
Power Products
Consumables
Laptop Bag
Computer Trolley
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Team CPS:
Synergy
Showroom manager System manager Service manager
Team CPS + Various Division = Best Solutions Offerings
CPS Peripherals Division Safe Tech & Nilpa Soft CPS Service
Division
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
Sales manager(4)
Data base analyst(2)
Service calls co coordinator (4)
Marketing executives (10)
System analyst(4)
Programmer 0(26)
Service engineers(46)
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CPS
HISTORY.
(Computer Peripherals Services) is based & established in Surat since 1994. CPS is
the pioneer for the concept “All IT Brands Under one Roof” in Gujarat’s IT Industry.
During the life span of 14 years CPS has achieved a remarkable growth & mark it’s
presence in Surat, Navsari & Valsad by opening showrooms & service centers. CPS is
having authorized dealerships of all leading brands like HP-Compaq, HCL, Toshiba,
IBM-
Lenovo, Sony, Dell and ACER in desktops and laptops.
CPS has become trusted name in providing “Best after Sales Service” to all IT
equipments. At present CPS is having team of 50 dedicated engineers to enhance
customer service under “CPS Service Division”.
Since tailor made softwares will be next generation’s demand, CPS has also
established
a software division called “ Safe Technologies” along with Ahmadabad based “Nilpa
Software PVT LTD”. Almost 40 software engineers are working in this division.
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Range Of Solutions:
CPS Peripherals Division.
Servers
Storage Solutions
PC/Laptops – All Brands
Networking & Wireless Connectivity
Network Security & Antivirus.
Power Equipments
Printing Solutions
Tailor Made Services
CPS Service Division.
Annual Maintenance Contract.
Facility Management.
Laptop Repair Center.
On site support for Desktop Computers & other Equipments.
Safe Technologies & Nilpa
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Softwares.
Platform: Microsoft Technologies
VB.Net, ASP.Net
SQL Server, Crystal Reports
VB6, Visual FoxPro.
General Accounting system
CRM Software
On line Task Management
ERP Development
Diamond Accounting & Manufacturing System
Printing Press Accounting systems
Customer support service management system
Time Attendant system
Home Accounting system
Personal Address book
List of Clients: Since Last 14 years CPS has served almost all businesses which developed in
& around
South Gujarat.
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CPS Peripherals & CPS Service Division.
(A)Government & Co-operatives
Surat Municipal Corporation
Bharat Sanchar Nigam Limited
Govt. Medical College
Gandevi Sugar Factory
Surat Nagrik Sahakari Co-Op bank
Panchsheel Co-op Bank
(B) Educational Institutes:
Surat Municipal Education School Board
Sarvajanik College Of Engg. & Technology
St.Xaviers School
Tekrawala High School
Fountain Head School
Smimer Medical College
I.G.Desai High School
Uttar Gujarat Education Trust
BCA College- Bilimora
(C) Medical Institutes
Asutosh Hospital
Apple Hospital
Ortho Center
Amruta Hospital
(D) Diamond
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Shairu Gems
Sahajanand Technologies
Sheetal Gems
Navin Gems
Ankit Gems
Hare Krishna Exports
Kohinoor Diamonds.
(E) Corporate:
Sahajanand Medical Technologies Pvt LTD
Span Diagnostics’ LTD
Ambuja Cements
L & T – MHI Division.
Safe Technologies & Nilpa Softwares:
Surat Municipal Corporation
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Surat Municipal School Board
Mandvi Sugar factory
Dhanori Seva Sahakari Mandli
Gujarat Secondary Education Board
Gandevi Nagar Palika
Bilimora Nagar Palika
Vapi Nagar Palika
Mandvi Sugar factory
Dayalji Ashram Computer Center
Apex cable Industries- Bilimor
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LOCATION OF OFFICES AND BRANCHES
REGISTER OFFICE : .
CPS PERIPHERAL DIVISON
OPP., JIVAN BHARTI SCHOOL ,
NANPURA,
SURAT- 400034.
Tel: 2495 0606, 5660 1100.
Fax: 2495 4773.
EMAIL- [email protected]
WEBSITE- WWW.CPSSURAT.COM
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BRANCHES IN SURAT :
i. NANPURA
ii. VARACHHA
iii. PARLEPOINT
iv. ADAJAN
OTHER BRANCHES :
I. VALSAD
II. NAVSARI
III. VADODRA
BOARD OF DIRECTORS
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\MR. ASHISH DESAI CHAIRMAN
MR. ASLAM CHARNIYA MANAGEMENT
CUSULTANT
MR. SUNAY PACHHIGAR RETAIL HEAD
MR. ASHUTOSH DESAI CORPORATE SALES-
SMB HEAD
MR. AKSHAY DESAI FINANCE HEAD
MR. JINESH SHAH HRM HEAD
MISS. KHUSHBOO GOLWALA CRM
MRS. AMI DESAI MARKETING HEAD
MISS. HARSHINI PATEL SERVICE HEAD
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ORGANIZATION STRUCTURE OF THE COMPANY
CHAIR MAN
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MANAGEMENT CUNSALTANT
MANAGER
GENERAL MANAGER
BRANCHEAD
ME(marketing executive)
FUTURE PLANS OF ORGANIZATION
o Retail Expantion :-.
Company ‘s Future planning is to open branch at Vapi,
Bharuch & bardoli. So that company can make heavy network to
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establish relation with customer beyond the border of city, to also
fulfill the customer satisfaction .
o Corporate Sales Expansion :-
New untapped segments like textiles, Industries, SEZ . presently
company has made very good chain and service link in textile
industry, diamond world etc.
o Distribution :-
Rd-Regional distributor Of HP & Compaq for whole Surat City. Now
, company has became authorized wholesale distributor of
COMPAQ & HP .in surat CPS provides compaq or hp to every
retailer.
o Online marketing:-
CPS is planning to advertise & marketing on social website. So in
shortly they will reach the customer through internet also.
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MARKETING
&
SALES
FUNCTION
OVERVIEW
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CPS defines value as value to customers because when its customers prosper, the
company prospers. Delighting its customers drives its unique approach to marketing. To
help its customers choose the best every time,
TYPES AND CLASSIFICATION OF PRODUCTS
CPS PERIPHERALS DIVISON is also selling various accessories related to
computer (desktop , laptop) .and as always its main aim is to provide endless service
to their customer.
Scanners
Optical Driver
Cordless Peripherals
Blue Tooth
MP3 Player
Digital Camera
Web Cam
Memory Card Reader
USB Device
Speakers & Home
Theater Systems
Pen drive
Power Products
Consumables
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Laptop Bag
Computer Trolley
DETAILS OF COMPETITORS
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NAME
1. CPS
2. Media house
3. Croma
4. Vijay sales
5. Computronix
PERCENTAGE OF
MARKETSHARE
29%
22%
25%
15%
9%
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CUSTOMER SEGMENTATION AND TARGET MARKETS
CPS has achieved accelerated Business Growth through updating of technologies and
skills. CPS’s product quality has been acknowledged as superior by customers and
competitors. This is the result of leveraging continuous updating of skills and
competencies. CPS has deliberately focused on conducting large number of functional
programmers in addition to Behavioral and managerial skills programmers.
It is the people factor that will continue to sustain as the significant and dominant
player in the market place.
The opportunity of continuous learning in CPS improves attractiveness as an
Employer.
The learning from the training programmers will be applied on-the-job by the
participants improves effectiveness as well as effectiveness of the organization.
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STUDY OF HOW CUSTOMER ORDERS ARE PROCESSED
BY 3 WAYS; [1] CREDIT MANAGEMENT
[2] CONTRACT MANAGEMENT
[3] RETAIL MANAGEMENT
[1] CREDIT MANAGEMENT:-
Objective
To provide inputs on credit management and evolving a rational credit policy.
Coverage
Principles of receivable management-a-systematic approach to effective credit
management.
Managing trade credits-using the cost-benefits-resources systems.
Creating and defining a credit policy-analyzing credit worthiness of customers-
credit rating and terms of payment.
[2] CONTRACT MANAGEMENT
Objectives
To familiarize the participants to various contractual obligations.
Coverage
Legal provisions of contracts.
Duties and obligations.
Commercial terms and arbitration.
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[3] RETAIL MANAGEMENT
Objective
Explore the changing value as sought by customers at the retail point. And also
look after service regarding products.
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HUMAN
RESOURCE
MANAGEMENT
HRD MISSION
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TO TRANSFORM HUMAN
RESOURCE FROM EMPLOYEE,
TO A MANAGEMENT PARTNER
IN ACHIEVING THE BUSINESS GOAL.
PROACTIVELY CREATE
ENVIRONMENT AND WORK
WITH PEOPLE TO PROVIDE
COMPETITION EDGE TO THE
BUSINESS FOR CONTINOUS GROWTH.
CREATE A FINEST LEARNING
CENTRE, WHICH WOULD
FACILIATES THE ACQUISITION
OF THE REQUISITE KNOWLEDGE,
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
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SKILLS AND ATTITUDES OF
COMPETENCIES THAT WILL
BRING ABOUT THE BEST
AMONG OUR EMPLOYEES,
TOWARDS ORGANISATIONAL
EFFECTIVENESS.
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OBJECTIVES OF HUMAN RESOURCE MANAGEMENT:
1. CPS goals is to be a lean organization where every CPS employee is
carefully chosen, highly trained and empowered with unparallel
challenges and growth opportunities.
2.Ensure selection and introduction of personnel of the requisite caliber
Temperament & integrity .
4. Adopt training, job rotation and motivation practices to enable employees
to achieve their potential and make their best contribution to success and
family welfare.
5. Develop the employee as a total person.
NUMBER OF EMPLOYEES:
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CPS has a Human Resource of 120 employees including 57(Engineer) at
Nanpura,surat.
The more than 100 employees really live out its philosophy of a positive to turn every
Challenge into an opportunity and every benchmark into a baseline.
RECRUITMENT AND SELECTION:
SOURCES OF RECRUITMENT:
The company approaches the colleges which are standardized and reputed.
Mostly the company has a list of colleges to go in search of candidates.
The other important source is the resumes received on the email of the company.
Daily the company receives around 26 applications. These applications are than
short listed where preference is given to the fresher.
STEPS IN RECRUITMENT:
Request from the concerned needy department is checked. Access the
recruitment and vacancy position.
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CPS DIVIDES RECRUITMENT AND SELECTION
INTO 3 STEPS :
1. FRESHER:-
At this level, company decides various norms for recruitment and selection. Mainly
the candidate who has minimum 60% can apply. It is related to graduate, diploma
engineering and MBA.
For selection company goes for campus and off campus interviews
o Personal Interview
2. MIDDLE LEVEL:-
For the Middle Level, the candidate is approached either through the referral of
existing employees or add is placed in newspapers and internet.
3. SENIOR LEVEL:-
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For the Senior Level, the candidates of rival firms are approached and selection is
also done through consolation.
4. OTHER ADDITIONAL STEPS:-
(I) The candidate selected is kept on the training basis for 7 DAYS and than placed as
an employee.
(II) There are 7 days of induction where in 2 days are for basic parts of computer and
the other 5 in various accessories .
(III) There are external faculties for training.
(IV) The only problem faced by the company during recruitment is the contact nos.
which expires, which makes the task time consuming.
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JOB DESCRIPTION AND SPECIFICATION
1. The average age of the employees at CPS is 25-30 years.
2. The average experienced required is 3 years.
but for ME(marketing executive) it is not so necessary all the time.
3. The personnel at CPS constitute 60% to be Technical which means the company
requires maximum Technical Staff.
4. 20% are professionals are no doubt required in every field and CPS has known
this importance in respect of its total manpower.
5. Remaining 20% are others with less skills but yet needed for the organization.
JOB ANALYSIS = JOB DESCRIPTION + JOB SPECIFICATION
Hence, it can be said that the requirements of the organization is very strong, which is
reflected in its experience requirement and the Technical team.
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PERFORMANCE APPRAISAL
PURPOSE
To create and maintain a satisfactory level of performance.
To contribute to the employee growth and development through training and self
management aprogrammers. .
To facilitate fair and equal compensation based on their performance.
.
PROMOTIONS
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Promotion in CPS company is given on their performance to their employee. With
minimum 3 to 5 years experience.
TRANSFERS
There are 2 types of transfers followed by the company:
[1] INTRA:-
Under this transfers are done internally among the different branches run by CPS
such as from valsad to navsari .
[2] INTERNAL:-
In which company transfers employee from service department to selling department.
REASONS OF TRANFERS
Recruitment:-
The company makes transfers if there is any requirement from one business to
another or one branch to another.
Employees Need:-
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If the employee approaches, the management for transfer then they are shifted as
per the feasibility.
TRAINING PROGRAMMES
The HR manager organizes training programmed for the employee within and the
company based on the performance of the individual. The head office organizes training
to over-come the limitations.
OBJECTIVES:
To increase the productivity and creativity of an individual.
To enable the employee to update their knowledge, increase the level of
performance.
To create an environment of “Wining” and enhance the accountability of the
people.
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To bring the desired change in the organizational culture and management
processes through in calculation of desired values, beliefs and mindsets in
consonance with the organizational needs.
In CPS , There are different types of training programs General Training program and
Technical training program . The company provides TRAINING to their employee like
engineer , marketing executive and corporate seller at every fortnight.
The training is providing for both internal and external employees. It is not only for
employees it is also providing for the Fresher’s and to them who are not in the
organization. For providing training companies hires faculty from inside as well as
outside the organization. The training should be important for all the employees at all
the levels of the organization.
PROCESS:-
1. Basis:
The training can be identified for the employees generally on the basis of
performance appraisal.
2. Receiving the data:
The application should be filled by the employees which can be approved by Head,
Directors and Executives trainers. The application can be received by written forms and
through E-mail.
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3. Sorting The Application:-
The application which can be received is being sort listed.
4. Division:-
The Organization generally includes maximum 20 members in one batch. They also
include up to 35 members depends on different training programmers.
[1] General Training
Which includes basic knowledge of computer (laptop, desktop ,assemble).which is
necessary for..
Selling. it also helps in developing conversation skills.
[2] Technical Training
These training includes only engineers , whether fresh or experienced. In which new
one gets speedy work transmission and by that they works efficiently in least time.
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$ $
FINANCE
DEPARTMENT
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INDEX
SR. TOPIC
1. INTRODUCTION
2. ORGANIZATION STRUCTURE OF FINANCE DEPARTMENT
3. ACCOUNTING POLICIES
4. BALANCE SHEET
5. COMMON SIZE STATEMENT
6. RATIO ANALYSIS
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INTRODUCTION
WHAT IS FINANCE?
Finance function is procurement of funds and there effective utilization in the
business. Finance is the taste of providing funds needed by the enterprise on the terms
that are most favorable to it keeping in view the objective of the enterprise.
IN A BUSINESS UNIT NEED OF FINANCE ARISES DUE TO THE FOLLOWING
REASONS :
1. For the purpose of Expansion.
2. For the purpose of Establishment.
3. For the purpose of Renovation.
4. For the purpose of Diversification.
In financial department, finance is required by not public companies but partnership firm
of its director and family members. Loan is taken from Banks.
The CPS has established the finance department. The structure of the finance
department is so simple.
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ORGANIZATIONAL STRUCTURE OF FINANCE
DEPARTMENT
FINANCE DEPARTMENT
↓
HEAD(Mr.Ashish desai)
↓
MANAGER(Mr.Akshay desai)
↓
ACCOUNTANT(Mr.Sunil desai)
.
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CAPITAL BUDGETING
Capital Budgeting decisions pertain (related) to fixed/long-term assets which by
definition refer to assets which are in operation, and yield a return, over a period of time,
usually, exceeding one year. They therefore, involve a current outlay or series of outlays
of cash resources in return for an anticipated flow of future benefits. In other words, the
system of capital budgeting is employed to evaluate expenditure decisions which
involve current outlays but are likely to produce benefits over a period of time longer
than one year. These benefits either may be in the form of increased revenues or
reduced costs.
COSTING SHEETS AND CLASSIFICATION OF COSTS IN DFFERENT
CATEGORIES
The company has deciding its cost on base of the cost of the raw material
transportation cost, other expenses, which are doing for the material, labor surety or
quantity or quality of the product.
These all factors are analyzing by the financial department than tack decision about
price of the product.
Company’s costing method is so simple and cost of the price prepare by the
financial manager than manager present his cost chart in the board meeting then
passing cost price by all board members. After this process finance manager launching
products price in the market company deceiving its price with help to demand of the
products in the market if demand is high so its price is also increase at low rate.
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COST SHEET
Particulars Amount Amount
Direct Materials
Direct Expenses
147
76.09
PRIME
COST
223.09
Add: Work Overheads
Overheads 577.84
WORKS COST 800.93
Add: Administration Overheads
Add: opening finished goods 122.06
COST OF GOODS SOLD 119.44
Add: Selling and Distribution 309.60
COST OF SALES 2562.63
NET PROFIT 3970.62
SALES 6533.25
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ACCOUNTING POLICIES
1. The accounts are prepared to comply in all material aspects with the applicable
accounting principles in India, the accounting standards issued by the Institute of
Chartered Accountants of India and the relevant provisions of ‘The Companies Act,
1956’ of India. The some accounting policies are:
a. Basis of Accounting
b. Fixed Assets
c. Capital Work-in-progress
d. Depreciation
e. Impairment of Assets
f. Inventories
g. Investments
h. Foreign Currency Transactions
i. Sales
j. Income from Investments
k. Forward Contracts
(L)Premium on redemption of Non Convertible Debentures
(M)Miscellaneous Expenditure
(N)Lease Rentals
(O)Borrowing Costs
(P)Taxes on Income
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RATIO ANALYSIS
A ratio is a statistical yardstick that provides a measure of relationship between two
accounting figures. A ratio may be expressed as a quotient, proportion and percentage.
In financial analysis, a ratio is used as a benchmark for evaluating the financial position
and performance of the firm. Ratio helps to summarize large quantities of financial data
and to make qualitative judgment about firm’s financial performance.
The ratios useful for financial analysis can be categorized as follows.
1. Liquidity Ratios
2. Leverage Ratios
3. Activity Ratios
4. Profitability Ratios
LIQUIDITY RATIO
Liquidity is the ability of a firm to meet its short-term obligations like payment of
creditors, bills payable and outstanding expenses. The following liquidity ratios help to
analyze the liquidity situation of a firm.
1.Current Ratio
It is a ratio of current assets to current liabilities.
Current Ratio = Current Assets
Current Liabilities
A current ratio of 1:1 indicates that there are enough of current assets to pay off
current liabilities. It does not indicate the timing differences between the payment of
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current liabilities and conversion of current assets into cash. Due to this timing
differences there occurs loses and so current ratio must be kept greater than 1. A
current ratio of 2:1 considered to be ideal.
2.Quick Ratio
It is a modified Current Ratio. It is the ratio of Quick assets to current liabilities.
Quick Ratio = Quick Assets
Current Liabilities
Quick Assets = current assets – Inventories.
Quick Assets are cash, marketable securities and accounts receivable. A quick ratio of
1:1 is considered to be ideal. If the quick ratio is less than one, the liquidity is in
question.
3.Net Working Capital (NWC) Ratio
Net working capital used as measure of a firm’s liquidity.
Net Working Capital Ratio = Net Working Capital (NWC)
Net Assets (NA)
NWC = Current Assets – Current Liabilities
Net Assets (NA) = Fixed Assets + NWC
Net Working Capital Ratio measures a firm’s potential reservoir of funds. Larger the
NWC Ratio, greater is the ability of a firm to meet its current obligations.
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Leverage Ratios
Leverage ratios concern the long-term risk of the firm, i.e., its ability to service long term
debt. Broadly these ratios measures
Ability of the firm to cover the current cost of debt from the income generated by
existing operations.
The proportion of debt in total financing, i.e., the extent to which the firm has
relied on debt in financing assets.
1. Debt Equity
Debt ratio is used for knowing the proportion of the interest bearing debt in the capital
structure. Dividing total debt by capital employed or net assets compute debt ratio. Total
debt will include short and long term borrowings from financial institutions, debentures,
bonds, bank borrowings, public deposits and any other interest bearing loans. Capital
employed includes total debt and net worth.
Debt Ratio = Total Debt
Capital Employed
Capital Employed = Total Debt + Net Worth = Net Assets
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2. Debt Equity Ratio
Debt equity ratio is known as relationship that describes the lenders contribution for
each rupee of the owner’s contribution.
Debt Equity Ratio = Total Debt
Net Worth
It determines how many times the total debt of the net worth is. Providers of long term
loans and finance look to this ratio. If this ratio is already high, lending further to such an
enterprise carries greater risk.
3.Interest Coverage Ratio
This ratio is a pure number and indicates as to how many times the interest is covered
by profits. It is a measure, which indicates the current ability of the firm to support
current debt service (Interest elements only) charges.
Interest Coverage Ratio = EBIT
Interest Expenses
Higher the number, higher is the ability to service the debt. Higher ratio is desirable; but
too high a ratio indicates that the firm is very conservative in using debt, and that it is
not using credit to best advantage of shareholders. A lower ratio indicates excessive
use of debt, or inefficient operations.
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Activity Turnover Ratio
These ratios are also variously called “Turnover Ratios” because they are based on
Sales and also “Asset Utilization Ratios” because the ratio indicates the extent to which
current, fixed and total assets are utilized. Activity ratios measure the efficiency with
which assets are converted into sales. These ratios are basically productivity ratios in
relation to fixed assets and liquidity ratios in relation to current assets. When a firm is
facing liquidity, it is better to look into activity ratios for locating the problem. Similarly
when return on total assets is declining it is essential to look into the trend in assets
turnover ratios.
1. Debtors Turnover Ratio
This is the ratio of credit sales to average debtors.
Debtors Turnover Ratio = Credit Sales
Average Debtors
Average debtors are the debtors of opening and closing balance of debtors for the
period. The ratio is the pure number and indicates the number of times per year
accounts receivable are paid and replaced. Higher the value of debtors’ turnover the
more efficient is the management of credit. If the ratio is low it indicates collection
problem.
Average Collection Period = 365 days
Debtors Turnover Ratio
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Average collection period is the average number of days for which debtors remains
outstanding. It helps in determining the collectibles of debtors and thus, the efficiency of
collection efforts, and in ascertaining the firm’s comparative strength and advantage
relative to its credit policy and performance vis-à-vis the competitors’ credit policies and
performance.
2. Creditors Turnover Ratio
This is the ratio of credit purchase to average creditors.
Creditors Turnover Ratio = Credit Purchases
Average Creditors
Average Creditors is the average of opening and closing balance of creditors.
The ratio indicates the number of times in a year all the credit purchases are cleared.
Accounts Payable Period = 365 days
Creditors Turnover Ratio
3. Asset Turnover Ratio
Assets are used to generate sales. Therefore, a firm should manage its assets
efficiently to maximize sales. The relationship between sales and assets is called asset
turnover.
Several assets turnover ratios are as follows:
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1. Net Assets Turnover Ratio
It can be computed by dividing sales by net sales.
Net Assets Turnover Ratio = Sales
Net Sales
It is also known as Capital Employed Turnover Ratio.
2. Total Assets Turnover Ratio
It is computed by dividing sales by total assets.
Total Assets Turnover Ratio = Sales
Total Assets
This ratio shows the firm’s ability in generating sales from all financial resources
committed to total assets.
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Profitability Ratios
The financial manager should continuously evaluate the efficiency of the company in
terms of profits. The profitability ratios are calculated to measure the operating
efficiency of the company. Besides management of the company, creditors and owners
are also interested in the profitability of the company. Creditors want to get interest and
Owners want return on their investment. Two major types of profitability ratios are
calculated.
profitability in relation to sales
Profitability in relation to investment.
1. Gross Profit Margin
The gross profit margin reflects the efficiency with which management produces each
unit of product.
Gross Profit Margin = Gross Profit
Sales
The ratio indicates the average spread between the cost of goods sold and the sales
revenue. A high gross profit margin relative to industry average implies
That the firm is able to produce at relatively lower cost. High ratio is a sign of good
management. A low gross profit margin may reflect higher cost of goods sold due to
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firm’s inability to purchase raw material at favorable terms, inefficient utilization of plant,
or over investment in plant and machinery, resulting in higher cost of production.
2. Net Profit Margin
Net profit margin ratio establishes a relationship between net profit and sales and
indicates management’s efficiency in manufacturing, administering and selling the
product. This ratio is the overall measure of the firm’ ability to convert each rupee sales
into net profit.
Net Profit Margin = Profit after Tax
Sales
A firm with a high net margin ratio would be in a advantages position survive in the case
of falling selling prices, rising cost of production, or declining demand for the product.
Similarly a firm with high net profit margin can make better use of favorable condition
such as rising selling prices, falling cost of production or increasing demand for the
product.
3. Operating Expense Ratio
It explains the changes in the profit margin ratio.
Operating Expenses Ratio = Operating Expenses
Sales
Operating Expenses includes cost of goods sold, selling and administration expenses
less interest. A higher operating expense ratio is unfavorable since it will leave a small
amount of operating income to meet interest, dividend, etc.
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4. Return on Equity
It is the most important of all the profitability ratios.
Return on Equity = PAT
Net Worth
ROE indicates how well the firm has used the resources of owners. The earning of the
satisfactory returns is the most desirable objective of the business. This ratio is
important to present as well as the prospective shareholders and management of the
company. The higher the return on equity more is beneficial to shareholders.
Uses and Limitations of Financial Ratios
Financial ratios are tools for financial statement analysis. Various user groups use ratios
to understand the financial characteristics of a business enterprise. It is equally
important to understand the limitation of financial ratios for their proper interpretation.
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Uses of Financial Ratios:
Financial ratios are tools for financial statement analysis. All users of accounts. Like
shareholders and potential investors (who are planning for investments in companies),
lenders (including banks and financial institutions), employees and their trade unions,
credit rating agencies, stock exchange authorities, governments and their agencies
(such as income tax authorities, excise duties authorities, Securities and Exchange
Board of India, Employees State Insurance authorities), and other, use ratios. Various
users have their different purposes; but theories of financial ratios have been developed
to highlight various financial characteristics, which are broad enough to serve the need
of the various user groups.
Shareholders: Some shareholders are interested in short run performance of the
company. So they can embark upon dividend per share ratio. Some others may
be interested in holding the shares in the long run. So they have to go in for
more details. They should judge long-term solvency position, return on capital
employed and earnings per share.
Analyst Advisors: They advise the present and potential investors about their
buy/sell, and lending decisions. They generally review all the financial
characteristics. They also make inter-firm comparisons.
Tax Authorities: They judge the reliability of the financial information presented
by a business enterprise. Using various ratios and applying the logic of inter-
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relationship, they try to assess the comparability of information provided by the
assesses.
Credit Rating Agencies: Presently in India, the credit rating agencies rank the
companies in terms of their ability to pay-off installments and interest of a
specific loan or deposit. They also use financial ratios along with other criteria
for ranking.
Auditors: Like tax authorities, auditors use ratios as a part of comparability test
on the financial data provided for audit.
Distress Analysts: Ratios are useful for forewarning industrial sickness.
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Limitation of Financial Ratios:
1. Many businesses operate a large number of divisions in quite different industries.
In such cases ratios calculated on the basis of aggregate data cannot be used
for inter-firm comparisons.
2. Financial data are badly distorted by inflation. Historical cost value may be
substantially different from the values. Such distortions of financial data are also
carried in the financial ratios.
3. Seasonal factors may also influence financial data.
4. To give a good shape of the popularly used financial ratios (like current ratio,
debt-equity ratio, etc.) the business may make some year-end adjustment. Such
window dressing can change the character of financial ratios, which would be
different, had there been no such change.
5. Differences in accounting policies and accounting period make the accounting
data of two firm’s non-comp ratable as also the accounting ratios.
6. There is no ser of standard ratios against which a firm’s ratio can be compared.
Sometimes a firm’s ratios are compared with the industry average. But if a firm
desires for to be above the average then industry average becomes a low
standard; on the other hand, for a below average become too high a standard to
achieve. However, this problem can be sorted out by taking upper quartile value
and lower quartile value along with median each ratio within the industry.
7. It is very difficult to generalize whether a particular ratio is good or bad. For
example, a low current ratio may be said ‘bad’ from the point of view of low
liquidity, but high ratio current ratio may not be ‘good’ as this may result from
inefficient working capital management.
Financial ratios are inter-related, not independent. Viewed in isolation one ratio may
highlight efficiency. But when considered as a set of ratios they may speak differently.
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Such inter-dependence among the ratios can be taken care of through multivariate
analysis.
TREND ANALYSIS
Trend Analysis means after some period company analyzing its Financial Report
with base of current year figure it known as trend analyzing.
With help of the trend analysis company aware about its financial position. So it is
very helpful for the company department head prepare planning and budgeting. He is
providing accounting data to the management for planning future activities and to
prepare budgets. He is also formulate accounting and costing policies and to prepare
financial statements and reports. He is also developing system for internal control and
to establish and administer tax policies and procedures. He is compare annual
performance with operating plans and standards and to report the result of operations to
all levels of management it also includes the supervision and co-ordination of the
preparation of report to gave agencies.
Departmental head also maintain banking agreement to receive have custody of
companies money and securities. He is also helping the internal and external auditors in
carrying out their audit activities effectively.
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COMMON SIZE STATEMENT
BALANCE SHEET
Liabilities Amount Assets Amount
Capital 100.10 Fixed Assets 35.4
Redeemable Preference Investments 18.92
Reserves and Surplus 10.08 Sundry Debtors 115.4
Secured Loans 115.05 Cash & Bank balances 10.5
Unsecured Loans 10.60 Loans and Advances 8.5
Creditors 98.50 Provisions 18.92
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COMMON SIZE STATEMENT
Total Liabilities Amount PERCENTAGE
Capital 100.10x 100 100.1%
Reserves 10.08x 100 10.08%
Secured 115.05x 100 115.05%
Unsecured 10.60x 100 10.6%
Total Assets
Fixed Assets 35.04x 100 35.04%
Investments 18.92x 100 18.92%
Cash & Bank balances 10.5x 100 10.5%
Loans and Advances 8.5x 100 8.5%
Provisions 18.92x 100 18.92%
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OBSERVATIONS
The common size Balance Sheet shows the Assets and Liabilities structure in relation to
Assets/Liability. As is evident from the above the fixed Assets
year 2008-09 is 35.4 % of the total asset in the same year. The current assets
Accounted for which consisted of liquid and non-liquid Assets. The total
structure of the any enterprise depends upon its very nature. As regards liabilities the
share holder’s funds represented by capital and reserves accounted for 100.1% &10.08
% respectively.
From this type of observation one may be tempted to conclude that the company has
not more grown it may be realized that the common sized statements present vertical
representation of facts at a point of time and the comparison in the above from may
mislead the analyst. Therefore the consideration of absolute figures of Assets and
liabilities along with their percentages is highly important.
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BIBLIOGRAPHY
WEBSITES
1) WWW.CPS.COM
2) WWW.CPSSURAT.COM
3) WWW.GOOGLE.CPS.COM
4) EMAIL:- [email protected]
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Annexure
Liabilities Amount Assets Amount
Capital 100.10 Fixed Assets 35.4
Redeemable Preference Investments 18.92
Reserves and Surplus 10.08 Sundry Debtors 115.4
Secured Loans 115.05 Cash & Bank balances 10.5
Unsecured Loans 10.60 Loans and Advances 8.5
Creditors 98.50 Provisions 18.92
DECLARATION
I, ________________________ , hereby declare that the project work
entitled “Analysis of Four Departments of CPS PERIPHERAL DIVISON”
submitted to Shri S. V. Patel College of Computer Science and
Business Management affiliated to Veer Narmad South Gujarat
University , is a record of an original work done by me under the guidance
of CHINTU THAKKAR. This project work has been performed for the
partial completion of graduation degree in BBA.
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
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Sign : ______________
(Name)
A Summer project
on
“Analysis of THREE Departments of CPS
PERIPHERAL DIVISON”
for the partial completion of graduation degree in BBA
from
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Shri S V Patel College of Computer Science and Business
Management,
Veer Narmad South Gujarat University
Submitted by: VIPUL CHAUHAN
Submitted to: In charge Principal
Chintu thakkar Ms. Hetal Patel
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
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CPS(computer peripherals service)
CPS PHILOSOPHY
THE SUCCESS OF THE CPS COMPONY IS DEPENDENT ON THE
QUICKSEREVICE AND
TRANSPRENCY IN PRODUCT,CONVERSATION
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SKILLS,
POTENTIAL OF EACH ONE OF THEIR EMPLOYEE.
ACKNOWLEDGEMENT
I owe sincere thanks to a great many people who helped and supported me
during the Project work.
My deepest thanks to Lecturer, Chintu Thakkar the Guide of the
project for guiding and correcting various documents of mine with attention and
care. He has taken pain to go through the project and make necessary correction as
and when needed. I express my thanks to the Principal Ms. Hetal Patel honorable
Director Shri G. K. Ruwala of, Shri S. V. Patel College of Computer Science and
Business Management, for extending her support. My deep sense of gratitude to
jineshshah(HRMHEAD) ,
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
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CPS PERIPHERAL DIVISON for support and guidance. Thanks and appreciation to the
helpful people at CPS PERIPHERAL DIVISON, for their support.
Sign : ______________
(Name)
INTRODUCTION
INDEX
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
1 PROFILE OF THE CPS
2 MARKETING AND SELLING FUNCTION
3 FINANCE DEPARTMENT
4 H.R.DEPARTMENT
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EXECUTIVE SUMMARY
At present CPS is having team of 70 dedicated engineers to enhance
customer service under “CPS Service Division.
Since tailor made software will be next generation’s demand, CPS has also established
a software division called “ Safe Technologies” along with Ahmadabad based “Nilpa
SOFTWARE P.V.T LTD”. Almost 40 software engineers are working in this division.
Vision:To touches life of thousand of individuals, household, businesses & institutions
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through providing “The Complete IT Solutions” by various CPS’s multibranded
Showrooms, CPS’s Service Division & safe Technologies- Nilpa softwares.
CPS MISSION
To serve with endless limits to all the customers & delight them with an
excellent service & solution offerings.
PROFILE OF THE COMPONY
Headquarters : CPS PERIPHERAL DIVISON
OPP,JIVAN BHARTI SCHOOL ,NANPURA,
SURAT- 400 034.
Tel: 2495 0606, 5660 1100.
Fax: 2495 4773.
Industry : IT (INFORMATION TECHNOLOGY)
Type : PRIVATE
Company size : 150 EMPLOYEES (INCLUSIVE ENGNEERS)
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Website : WEBSITE- WWW.CPSSURAT.COM
Gender : MALE (90%)
FEMALE (10%)
SUGGESTIONS
CPS should acquire more technicians as there are every engineer is busy on
their
Day to day call. And product availability should make faster as much as
possible.
CPS should concentrate more on advertising and brochure for which
Return ratio is very less in proportion of its expense.
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The company should add more offers and scheme to attract customer in
meaningful way.
CPS is still not reaching the needs of customer service properly, so they should
recruit more engineers as seeing the demand of day to day service call rate.
INDUSTRY DETAILS
As we know ,tomorrow will be the time of information technology. At present also if we
see we will found that , there will be major sectors whether agriculture , service ,
manufacturing , retailing is covered by computerized machines.
In India the contribution of IT sector in GDP(GROSS DOMESTICK PRODUCT) is 17 %
during 2009-10 , which will be at increasing rate . which shows bright future of IT
product in India . And also these is necessary because to run with latest trend , to step
out parallel with developed country in every way ,which leads higher standard of living
of people ,prosperity stage of country’s people.
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Reasons why it is necessary to use this tools (IT PRODUCTS)
Efficiency in out-put.
Reliable source.
Quick & prompt decision can be take with the help of IT(IT PRODUCT)
Reduces cost of demo. (related to engineering work , chemical department, medical
department etc.
COMPANY DETAILS
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CPS is one of the big company in Gujarat whose name can be taken with great proud of
Gujarat.
Where you can get any brand’s desktop , laptop , printer etc. CPS also provides loan
facility to
There customer. Central bank of India provides loan against purchase from CPS .
CPS is the authorized dealer of many company like
HP , ACER , DELL , COMPAQ , TOSHIBA , HCL , SONY (VAIO) ,LENOVO ,
ASUS .CPS also provide customize product(assemble) as per their customers
requirement .
Ranges of product
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PRODUCTS
CPS ‘s Trust, Commitment & Genuinely Have Proved the Strength, That’s the Reason
CPS is the Only Authorized Showroom Offering Branded Company Desktop, Laptops,
Printers, Scanners & Peripherals
Laptops & Desktops
Printers / All In Ones
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Accessories
Scanners
Optical Driver
Cordless Peripherals
Blue Tooth
MP3 Player
Digital Camera
Web Cam
Memory Card Reader
USB Device
Speakers & Home
Theater Systems
Pen drive
Power Products
Consumables
Laptop Bag
Computer Trolley
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Team CPS:
Synergy
Showroom manager System manager Service manager
Team CPS + Various Division = Best Solutions Offerings
CPS Peripherals Division Safe Tech & Nilpa Soft CPS Service
Division
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
Sales manager(4)
Data base analyst(2)
Service calls co coordinator (4)
Marketing executives (10)
System analyst(4)
Programmer 0(26)
Service engineers(46)
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CPS
HISTORY.
(Computer Peripherals Services) is based & established in Surat since 1994. CPS is
the pioneer for the concept “All IT Brands Under one Roof” in Gujarat’s IT Industry.
During the life span of 14 years CPS has achieved a remarkable growth & mark it’s
presence in Surat, Navsari & Valsad by opening showrooms & service centers. CPS is
having authorized dealerships of all leading brands like HP-Compaq, HCL, Toshiba,
IBM-
Lenovo, Sony, Dell and ACER in desktops and laptops.
CPS has become trusted name in providing “Best after Sales Service” to all IT
equipments. At present CPS is having team of 50 dedicated engineers to enhance
customer service under “CPS Service Division”.
Since tailor made softwares will be next generation’s demand, CPS has also
established
a software division called “ Safe Technologies” along with Ahmadabad based “Nilpa
Software PVT LTD”. Almost 40 software engineers are working in this division.
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Range Of Solutions:
CPS Peripherals Division.
Servers
Storage Solutions
PC/Laptops – All Brands
Networking & Wireless Connectivity
Network Security & Antivirus.
Power Equipments
Printing Solutions
Tailor Made Services
CPS Service Division.
Annual Maintenance Contract.
Facility Management.
Laptop Repair Center.
On site support for Desktop Computers & other Equipments.
Safe Technologies & Nilpa
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Softwares.
Platform: Microsoft Technologies
VB.Net, ASP.Net
SQL Server, Crystal Reports
VB6, Visual FoxPro.
General Accounting system
CRM Software
On line Task Management
ERP Development
Diamond Accounting & Manufacturing System
Printing Press Accounting systems
Customer support service management system
Time Attendant system
Home Accounting system
Personal Address book
List of Clients: Since Last 14 years CPS has served almost all businesses which developed in
& around
South Gujarat.
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CPS Peripherals & CPS Service Division.
(A)Government & Co-operatives
Surat Municipal Corporation
Bharat Sanchar Nigam Limited
Govt. Medical College
Gandevi Sugar Factory
Surat Nagrik Sahakari Co-Op bank
Panchsheel Co-op Bank
(B) Educational Institutes:
Surat Municipal Education School Board
Sarvajanik College Of Engg. & Technology
St.Xaviers School
Tekrawala High School
Fountain Head School
Smimer Medical College
I.G.Desai High School
Uttar Gujarat Education Trust
BCA College- Bilimora
(C) Medical Institutes
Asutosh Hospital
Apple Hospital
Ortho Center
Amruta Hospital
(D) Diamond
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Shairu Gems
Sahajanand Technologies
Sheetal Gems
Navin Gems
Ankit Gems
Hare Krishna Exports
Kohinoor Diamonds.
(E) Corporate:
Sahajanand Medical Technologies Pvt LTD
Span Diagnostics’ LTD
Ambuja Cements
L & T – MHI Division.
Safe Technologies & Nilpa Softwares:
Surat Municipal Corporation
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Surat Municipal School Board
Mandvi Sugar factory
Dhanori Seva Sahakari Mandli
Gujarat Secondary Education Board
Gandevi Nagar Palika
Bilimora Nagar Palika
Vapi Nagar Palika
Mandvi Sugar factory
Dayalji Ashram Computer Center
Apex cable Industries- Bilimor
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LOCATION OF OFFICES AND BRANCHES
REGISTER OFFICE : .
CPS PERIPHERAL DIVISON
OPP., JIVAN BHARTI SCHOOL ,
NANPURA,
SURAT- 400034.
Tel: 2495 0606, 5660 1100.
Fax: 2495 4773.
EMAIL- [email protected]
WEBSITE- WWW.CPSSURAT.COM
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BRANCHES IN SURAT :
v. NANPURA
vi. VARACHHA
vii. PARLEPOINT
viii. ADAJAN
OTHER BRANCHES :
IV. VALSAD
V. NAVSARI
VI. VADODRA
BOARD OF DIRECTORS
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\MR. ASHISH DESAI CHAIRMAN
MR. ASLAM CHARNIYA MANAGEMENT
CUSULTANT
MR. SUNAY PACHHIGAR RETAIL HEAD
MR. ASHUTOSH DESAI CORPORATE SALES-
SMB HEAD
MR. AKSHAY DESAI FINANCE HEAD
MR. JINESH SHAH HRM HEAD
MISS. KHUSHBOO GOLWALA CRM
MRS. AMI DESAI MARKETING HEAD
MISS. HARSHINI PATEL SERVICE HEAD
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ORGANIZATION STRUCTURE OF THE COMPANY
CHAIR MAN
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MANAGEMENT CUNSALTANT
MANAGER
GENERAL MANAGER
BRANCHEAD
ME(marketing executive)
FUTURE PLANS OF ORGANIZATION
o Retail Expantion :-.
Company ‘s Future planning is to open branch at Vapi,
Bharuch & bardoli. So that company can make heavy network to
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establish relation with customer beyond the border of city, to also
fulfill the customer satisfaction .
o Corporate Sales Expansion :-
New untapped segments like textiles, Industries, SEZ . presently
company has made very good chain and service link in textile
industry, diamond world etc.
o Distribution :-
Rd-Regional distributor Of HP & Compaq for whole Surat City. Now
, company has became authorized wholesale distributor of
COMPAQ & HP .in surat CPS provides compaq or hp to every
retailer.
o Online marketing:-
CPS is planning to advertise & marketing on social website. So in
shortly they will reach the customer through internet also.
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MARKETING
&
SALES
FUNCTION
OVERVIEW
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CPS defines value as value to customers because when its customers prosper, the
company prospers. Delighting its customers drives its unique approach to marketing. To
help its customers choose the best every time,
TYPES AND CLASSIFICATION OF PRODUCTS
CPS PERIPHERALS DIVISON is also selling various accessories related to
computer (desktop , laptop) .and as always its main aim is to provide endless service
to their customer.
Scanners
Optical Driver
Cordless Peripherals
Blue Tooth
MP3 Player
Digital Camera
Web Cam
Memory Card Reader
USB Device
Speakers & Home
Theater Systems
Pen drive
Power Products
Consumables
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Laptop Bag
Computer Trolley
DETAILS OF COMPETITORS
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NAME
6. CPS
7. Media house
8. Croma
9. Vijay sales
10. Computronix
PERCENTAGE OF
MARKETSHARE
29%
22%
25%
15%
9%
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CUSTOMER SEGMENTATION AND TARGET MARKETS
CPS has achieved accelerated Business Growth through updating of technologies and
skills. CPS’s product quality has been acknowledged as superior by customers and
competitors. This is the result of leveraging continuous updating of skills and
competencies. CPS has deliberately focused on conducting large number of functional
programmers in addition to Behavioral and managerial skills programmers.
It is the people factor that will continue to sustain as the significant and dominant
player in the market place.
The opportunity of continuous learning in CPS improves attractiveness as an
Employer.
The learning from the training programmers will be applied on-the-job by the
participants improves effectiveness as well as effectiveness of the organization.
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STUDY OF HOW CUSTOMER ORDERS ARE PROCESSED
BY 3 WAYS; [1] CREDIT MANAGEMENT
[2] CONTRACT MANAGEMENT
[3] RETAIL MANAGEMENT
[1] CREDIT MANAGEMENT:-
Objective
To provide inputs on credit management and evolving a rational credit policy.
Coverage
Principles of receivable management-a-systematic approach to effective credit
management.
Managing trade credits-using the cost-benefits-resources systems.
Creating and defining a credit policy-analyzing credit worthiness of customers-
credit rating and terms of payment.
[2] CONTRACT MANAGEMENT
Objectives
To familiarize the participants to various contractual obligations.
Coverage
Legal provisions of contracts.
Duties and obligations.
Commercial terms and arbitration.
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[3] RETAIL MANAGEMENT
Objective
Explore the changing value as sought by customers at the retail point. And also
look after service regarding products.
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HUMAN
RESOURCE
MANAGEMENT
HRD MISSION
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TO TRANSFORM HUMAN
RESOURCE FROM EMPLOYEE,
TO A MANAGEMENT PARTNER
IN ACHIEVING THE BUSINESS GOAL.
PROACTIVELY CREATE
ENVIRONMENT AND WORK
WITH PEOPLE TO PROVIDE
COMPETITION EDGE TO THE
BUSINESS FOR CONTINOUS GROWTH.
CREATE A FINEST LEARNING
CENTRE, WHICH WOULD
FACILIATES THE ACQUISITION
OF THE REQUISITE KNOWLEDGE,
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SKILLS AND ATTITUDES OF
COMPETENCIES THAT WILL
BRING ABOUT THE BEST
AMONG OUR EMPLOYEES,
TOWARDS ORGANISATIONAL
EFFECTIVENESS.
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OBJECTIVES OF HUMAN RESOURCE MANAGEMENT:
2. CPS goals is to be a lean organization where every CPS employee is
carefully chosen, highly trained and empowered with unparallel
challenges and growth opportunities.
2.Ensure selection and introduction of personnel of the requisite caliber
Temperament & integrity .
5. Adopt training, job rotation and motivation practices to enable employees
to achieve their potential and make their best contribution to success and
family welfare.
6. Develop the employee as a total person.
NUMBER OF EMPLOYEES:
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CPS has a Human Resource of 120 employees including 57(Engineer) at
Nanpura,surat.
The more than 100 employees really live out its philosophy of a positive to turn every
Challenge into an opportunity and every benchmark into a baseline.
RECRUITMENT AND SELECTION:
SOURCES OF RECRUITMENT:
The company approaches the colleges which are standardized and reputed.
Mostly the company has a list of colleges to go in search of candidates.
The other important source is the resumes received on the email of the company.
Daily the company receives around 26 applications. These applications are than
short listed where preference is given to the fresher.
STEPS IN RECRUITMENT:
Request from the concerned needy department is checked. Access the
recruitment and vacancy position.
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CPS DIVIDES RECRUITMENT AND SELECTION
INTO 3 STEPS :
1. FRESHER:-
At this level, company decides various norms for recruitment and selection. Mainly
the candidate who has minimum 60% can apply. It is related to graduate, diploma
engineering and MBA.
For selection company goes for campus and off campus interviews
o Personal Interview
2. MIDDLE LEVEL:-
For the Middle Level, the candidate is approached either through the referral of
existing employees or add is placed in newspapers and internet.
3. SENIOR LEVEL:-
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For the Senior Level, the candidates of rival firms are approached and selection is
also done through consolation.
4. OTHER ADDITIONAL STEPS:-
(I) The candidate selected is kept on the training basis for 7 DAYS and than placed as
an employee.
(II) There are 7 days of induction where in 2 days are for basic parts of computer and
the other 5 in various accessories .
(III) There are external faculties for training.
(IV) The only problem faced by the company during recruitment is the contact nos.
which expires, which makes the task time consuming.
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JOB DESCRIPTION AND SPECIFICATION
2. The average age of the employees at CPS is 25-30 years.
3. The average experienced required is 3 years.
but for ME(marketing executive) it is not so necessary all the time.
4. The personnel at CPS constitute 60% to be Technical which means the company
requires maximum Technical Staff.
5. 20% are professionals are no doubt required in every field and CPS has known
this importance in respect of its total manpower.
6. Remaining 20% are others with less skills but yet needed for the organization.
JOB ANALYSIS = JOB DESCRIPTION + JOB SPECIFICATION
Hence, it can be said that the requirements of the organization is very strong, which is
reflected in its experience requirement and the Technical team.
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PERFORMANCE APPRAISAL
PURPOSE
To create and maintain a satisfactory level of performance.
To contribute to the employee growth and development through training and self
management aprogrammers. .
To facilitate fair and equal compensation based on their performance.
.
PROMOTIONS
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Promotion in CPS company is given on their performance to their employee. With
minimum 3 to 5 years experience.
TRANSFERS
There are 2 types of transfers followed by the company:
[1] INTRA:-
Under this transfers are done internally among the different branches run by CPS
such as from valsad to navsari .
[2] INTERNAL:-
In which company transfers employee from service department to selling department.
REASONS OF TRANFERS
Recruitment:-
The company makes transfers if there is any requirement from one business to
another or one branch to another.
Employees Need:-
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If the employee approaches, the management for transfer then they are shifted as
per the feasibility.
TRAINING PROGRAMMES
The HR manager organizes training programmed for the employee within and the
company based on the performance of the individual. The head office organizes training
to over-come the limitations.
OBJECTIVES:
To increase the productivity and creativity of an individual.
To enable the employee to update their knowledge, increase the level of
performance.
To create an environment of “Wining” and enhance the accountability of the
people.
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To bring the desired change in the organizational culture and management
processes through in calculation of desired values, beliefs and mindsets in
consonance with the organizational needs.
In CPS , There are different types of training programs General Training program and
Technical training program . The company provides TRAINING to their employee like
engineer , marketing executive and corporate seller at every fortnight.
The training is providing for both internal and external employees. It is not only for
employees it is also providing for the Fresher’s and to them who are not in the
organization. For providing training companies hires faculty from inside as well as
outside the organization. The training should be important for all the employees at all
the levels of the organization.
PROCESS:-
1. Basis:
The training can be identified for the employees generally on the basis of
performance appraisal.
2. Receiving the data:
The application should be filled by the employees which can be approved by Head,
Directors and Executives trainers. The application can be received by written forms and
through E-mail.
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3. Sorting The Application:-
The application which can be received is being sort listed.
4. Division:-
The Organization generally includes maximum 20 members in one batch. They also
include up to 35 members depends on different training programmers.
[1] General Training
Which includes basic knowledge of computer (laptop, desktop ,assemble).which is
necessary for..
Selling. it also helps in developing conversation skills.
[2] Technical Training
These training includes only engineers , whether fresh or experienced. In which new
one gets speedy work transmission and by that they works efficiently in least time.
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$ $
FINANCE
DEPARTMENT
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INDEX
SR. TOPIC
1. INTRODUCTION
2. ORGANIZATION STRUCTURE OF FINANCE DEPARTMENT
3. ACCOUNTING POLICIES
4. BALANCE SHEET
5. COMMON SIZE STATEMENT
6. RATIO ANALYSIS
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INTRODUCTION
WHAT IS FINANCE?
Finance function is procurement of funds and there effective utilization in the
business. Finance is the taste of providing funds needed by the enterprise on the terms
that are most favorable to it keeping in view the objective of the enterprise.
IN A BUSINESS UNIT NEED OF FINANCE ARISES DUE TO THE FOLLOWING
REASONS :
5. For the purpose of Expansion.
6. For the purpose of Establishment.
7. For the purpose of Renovation.
8. For the purpose of Diversification.
In financial department, finance is required by not public companies but partnership firm
of its director and family members. Loan is taken from Banks.
The CPS has established the finance department. The structure of the finance
department is so simple.
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ORGANIZATIONAL STRUCTURE OF FINANCE
DEPARTMENT
FINANCE DEPARTMENT
↓
HEAD(Mr.Ashish desai)
↓
MANAGER(Mr.Akshay desai)
↓
ACCOUNTANT(Mr.Sunil desai)
.
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CAPITAL BUDGETING
Capital Budgeting decisions pertain (related) to fixed/long-term assets which by
definition refer to assets which are in operation, and yield a return, over a period of time,
usually, exceeding one year. They therefore, involve a current outlay or series of outlays
of cash resources in return for an anticipated flow of future benefits. In other words, the
system of capital budgeting is employed to evaluate expenditure decisions which
involve current outlays but are likely to produce benefits over a period of time longer
than one year. These benefits either may be in the form of increased revenues or
reduced costs.
COSTING SHEETS AND CLASSIFICATION OF COSTS IN DFFERENT
CATEGORIES
The company has deciding its cost on base of the cost of the raw material
transportation cost, other expenses, which are doing for the material, labor surety or
quantity or quality of the product.
These all factors are analyzing by the financial department than tack decision about
price of the product.
Company’s costing method is so simple and cost of the price prepare by the
financial manager than manager present his cost chart in the board meeting then
passing cost price by all board members. After this process finance manager launching
products price in the market company deceiving its price with help to demand of the
products in the market if demand is high so its price is also increase at low rate.
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COST SHEET
Particulars Amount Amount
Direct Materials
Direct Expenses
147
76.09
PRIME
COST
223.09
Add: Work Overheads
Overheads 577.84
WORKS COST 800.93
Add: Administration Overheads
Add: opening finished goods 122.06
COST OF GOODS SOLD 119.44
Add: Selling and Distribution 309.60
COST OF SALES 2562.63
NET PROFIT 3970.62
SALES 6533.25
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ACCOUNTING POLICIES
1. The accounts are prepared to comply in all material aspects with the applicable
accounting principles in India, the accounting standards issued by the Institute of
Chartered Accountants of India and the relevant provisions of ‘The Companies Act,
1956’ of India. The some accounting policies are:
l. Basis of Accounting
m. Fixed Assets
n. Capital Work-in-progress
o. Depreciation
p. Impairment of Assets
q. Inventories
r. Investments
s. Foreign Currency Transactions
t. Sales
u. Income from Investments
v. Forward Contracts
(L)Premium on redemption of Non Convertible Debentures
(M)Miscellaneous Expenditure
(N)Lease Rentals
(O)Borrowing Costs
(P)Taxes on Income
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RATIO ANALYSIS
A ratio is a statistical yardstick that provides a measure of relationship between two
accounting figures. A ratio may be expressed as a quotient, proportion and percentage.
In financial analysis, a ratio is used as a benchmark for evaluating the financial position
and performance of the firm. Ratio helps to summarize large quantities of financial data
and to make qualitative judgment about firm’s financial performance.
The ratios useful for financial analysis can be categorized as follows.
5. Liquidity Ratios
6. Leverage Ratios
7. Activity Ratios
8. Profitability Ratios
LIQUIDITY RATIO
Liquidity is the ability of a firm to meet its short-term obligations like payment of
creditors, bills payable and outstanding expenses. The following liquidity ratios help to
analyze the liquidity situation of a firm.
1.Current Ratio
It is a ratio of current assets to current liabilities.
Current Ratio = Current Assets
Current Liabilities
A current ratio of 1:1 indicates that there are enough of current assets to pay off
current liabilities. It does not indicate the timing differences between the payment of
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current liabilities and conversion of current assets into cash. Due to this timing
differences there occurs loses and so current ratio must be kept greater than 1. A
current ratio of 2:1 considered to be ideal.
2.Quick Ratio
It is a modified Current Ratio. It is the ratio of Quick assets to current liabilities.
Quick Ratio = Quick Assets
Current Liabilities
Quick Assets = current assets – Inventories.
Quick Assets are cash, marketable securities and accounts receivable. A quick ratio of
1:1 is considered to be ideal. If the quick ratio is less than one, the liquidity is in
question.
3.Net Working Capital (NWC) Ratio
Net working capital used as measure of a firm’s liquidity.
Net Working Capital Ratio = Net Working Capital (NWC)
Net Assets (NA)
NWC = Current Assets – Current Liabilities
Net Assets (NA) = Fixed Assets + NWC
Net Working Capital Ratio measures a firm’s potential reservoir of funds. Larger the
NWC Ratio, greater is the ability of a firm to meet its current obligations.
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Leverage Ratios
Leverage ratios concern the long-term risk of the firm, i.e., its ability to service long term
debt. Broadly these ratios measures
Ability of the firm to cover the current cost of debt from the income generated by
existing operations.
The proportion of debt in total financing, i.e., the extent to which the firm has
relied on debt in financing assets.
1. Debt Equity
Debt ratio is used for knowing the proportion of the interest bearing debt in the capital
structure. Dividing total debt by capital employed or net assets compute debt ratio. Total
debt will include short and long term borrowings from financial institutions, debentures,
bonds, bank borrowings, public deposits and any other interest bearing loans. Capital
employed includes total debt and net worth.
Debt Ratio = Total Debt
Capital Employed
Capital Employed = Total Debt + Net Worth = Net Assets
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2. Debt Equity Ratio
Debt equity ratio is known as relationship that describes the lenders contribution for
each rupee of the owner’s contribution.
Debt Equity Ratio = Total Debt
Net Worth
It determines how many times the total debt of the net worth is. Providers of long term
loans and finance look to this ratio. If this ratio is already high, lending further to such an
enterprise carries greater risk.
3.Interest Coverage Ratio
This ratio is a pure number and indicates as to how many times the interest is covered
by profits. It is a measure, which indicates the current ability of the firm to support
current debt service (Interest elements only) charges.
Interest Coverage Ratio = EBIT
Interest Expenses
Higher the number, higher is the ability to service the debt. Higher ratio is desirable; but
too high a ratio indicates that the firm is very conservative in using debt, and that it is
not using credit to best advantage of shareholders. A lower ratio indicates excessive
use of debt, or inefficient operations.
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Activity Turnover Ratio
These ratios are also variously called “Turnover Ratios” because they are based on
Sales and also “Asset Utilization Ratios” because the ratio indicates the extent to which
current, fixed and total assets are utilized. Activity ratios measure the efficiency with
which assets are converted into sales. These ratios are basically productivity ratios in
relation to fixed assets and liquidity ratios in relation to current assets. When a firm is
facing liquidity, it is better to look into activity ratios for locating the problem. Similarly
when return on total assets is declining it is essential to look into the trend in assets
turnover ratios.
1. Debtors Turnover Ratio
This is the ratio of credit sales to average debtors.
Debtors Turnover Ratio = Credit Sales
Average Debtors
Average debtors are the debtors of opening and closing balance of debtors for the
period. The ratio is the pure number and indicates the number of times per year
accounts receivable are paid and replaced. Higher the value of debtors’ turnover the
more efficient is the management of credit. If the ratio is low it indicates collection
problem.
Average Collection Period = 365 days
Debtors Turnover Ratio
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Average collection period is the average number of days for which debtors remains
outstanding. It helps in determining the collectibles of debtors and thus, the efficiency of
collection efforts, and in ascertaining the firm’s comparative strength and advantage
relative to its credit policy and performance vis-à-vis the competitors’ credit policies and
performance.
2. Creditors Turnover Ratio
This is the ratio of credit purchase to average creditors.
Creditors Turnover Ratio = Credit Purchases
Average Creditors
Average Creditors is the average of opening and closing balance of creditors.
The ratio indicates the number of times in a year all the credit purchases are cleared.
Accounts Payable Period = 365 days
Creditors Turnover Ratio
3. Asset Turnover Ratio
Assets are used to generate sales. Therefore, a firm should manage its assets
efficiently to maximize sales. The relationship between sales and assets is called asset
turnover.
Several assets turnover ratios are as follows:
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1. Net Assets Turnover Ratio
It can be computed by dividing sales by net sales.
Net Assets Turnover Ratio = Sales
Net Sales
It is also known as Capital Employed Turnover Ratio.
2. Total Assets Turnover Ratio
It is computed by dividing sales by total assets.
Total Assets Turnover Ratio = Sales
Total Assets
This ratio shows the firm’s ability in generating sales from all financial resources
committed to total assets.
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Profitability Ratios
The financial manager should continuously evaluate the efficiency of the company in
terms of profits. The profitability ratios are calculated to measure the operating
efficiency of the company. Besides management of the company, creditors and owners
are also interested in the profitability of the company. Creditors want to get interest and
Owners want return on their investment. Two major types of profitability ratios are
calculated.
profitability in relation to sales
Profitability in relation to investment.
1. Gross Profit Margin
The gross profit margin reflects the efficiency with which management produces each
unit of product.
Gross Profit Margin = Gross Profit
Sales
The ratio indicates the average spread between the cost of goods sold and the sales
revenue. A high gross profit margin relative to industry average implies
That the firm is able to produce at relatively lower cost. High ratio is a sign of good
management. A low gross profit margin may reflect higher cost of goods sold due to
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firm’s inability to purchase raw material at favorable terms, inefficient utilization of plant,
or over investment in plant and machinery, resulting in higher cost of production.
2. Net Profit Margin
Net profit margin ratio establishes a relationship between net profit and sales and
indicates management’s efficiency in manufacturing, administering and selling the
product. This ratio is the overall measure of the firm’ ability to convert each rupee sales
into net profit.
Net Profit Margin = Profit after Tax
Sales
A firm with a high net margin ratio would be in a advantages position survive in the case
of falling selling prices, rising cost of production, or declining demand for the product.
Similarly a firm with high net profit margin can make better use of favorable condition
such as rising selling prices, falling cost of production or increasing demand for the
product.
3. Operating Expense Ratio
It explains the changes in the profit margin ratio.
Operating Expenses Ratio = Operating Expenses
Sales
Operating Expenses includes cost of goods sold, selling and administration expenses
less interest. A higher operating expense ratio is unfavorable since it will leave a small
amount of operating income to meet interest, dividend, etc.
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4. Return on Equity
It is the most important of all the profitability ratios.
Return on Equity = PAT
Net Worth
ROE indicates how well the firm has used the resources of owners. The earning of the
satisfactory returns is the most desirable objective of the business. This ratio is
important to present as well as the prospective shareholders and management of the
company. The higher the return on equity more is beneficial to shareholders.
Uses and Limitations of Financial Ratios
Financial ratios are tools for financial statement analysis. Various user groups use ratios
to understand the financial characteristics of a business enterprise. It is equally
important to understand the limitation of financial ratios for their proper interpretation.
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Uses of Financial Ratios:
Financial ratios are tools for financial statement analysis. All users of accounts. Like
shareholders and potential investors (who are planning for investments in companies),
lenders (including banks and financial institutions), employees and their trade unions,
credit rating agencies, stock exchange authorities, governments and their agencies
(such as income tax authorities, excise duties authorities, Securities and Exchange
Board of India, Employees State Insurance authorities), and other, use ratios. Various
users have their different purposes; but theories of financial ratios have been developed
to highlight various financial characteristics, which are broad enough to serve the need
of the various user groups.
Shareholders: Some shareholders are interested in short run performance of the
company. So they can embark upon dividend per share ratio. Some others may
be interested in holding the shares in the long run. So they have to go in for
more details. They should judge long-term solvency position, return on capital
employed and earnings per share.
Analyst Advisors: They advise the present and potential investors about their
buy/sell, and lending decisions. They generally review all the financial
characteristics. They also make inter-firm comparisons.
Tax Authorities: They judge the reliability of the financial information presented
by a business enterprise. Using various ratios and applying the logic of inter-
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relationship, they try to assess the comparability of information provided by the
assesses.
Credit Rating Agencies: Presently in India, the credit rating agencies rank the
companies in terms of their ability to pay-off installments and interest of a
specific loan or deposit. They also use financial ratios along with other criteria
for ranking.
Auditors: Like tax authorities, auditors use ratios as a part of comparability test
on the financial data provided for audit.
Distress Analysts: Ratios are useful for forewarning industrial sickness.
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Limitation of Financial Ratios:
8. Many businesses operate a large number of divisions in quite different industries.
In such cases ratios calculated on the basis of aggregate data cannot be used
for inter-firm comparisons.
9. Financial data are badly distorted by inflation. Historical cost value may be
substantially different from the values. Such distortions of financial data are also
carried in the financial ratios.
10.Seasonal factors may also influence financial data.
11.To give a good shape of the popularly used financial ratios (like current ratio,
debt-equity ratio, etc.) the business may make some year-end adjustment. Such
window dressing can change the character of financial ratios, which would be
different, had there been no such change.
12.Differences in accounting policies and accounting period make the accounting
data of two firm’s non-comp ratable as also the accounting ratios.
13.There is no ser of standard ratios against which a firm’s ratio can be compared.
Sometimes a firm’s ratios are compared with the industry average. But if a firm
desires for to be above the average then industry average becomes a low
standard; on the other hand, for a below average become too high a standard to
achieve. However, this problem can be sorted out by taking upper quartile value
and lower quartile value along with median each ratio within the industry.
14. It is very difficult to generalize whether a particular ratio is good or bad. For
example, a low current ratio may be said ‘bad’ from the point of view of low
liquidity, but high ratio current ratio may not be ‘good’ as this may result from
inefficient working capital management.
Financial ratios are inter-related, not independent. Viewed in isolation one ratio may
highlight efficiency. But when considered as a set of ratios they may speak differently.
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Such inter-dependence among the ratios can be taken care of through multivariate
analysis.
TREND ANALYSIS
Trend Analysis means after some period company analyzing its Financial Report
with base of current year figure it known as trend analyzing.
With help of the trend analysis company aware about its financial position. So it is
very helpful for the company department head prepare planning and budgeting. He is
providing accounting data to the management for planning future activities and to
prepare budgets. He is also formulate accounting and costing policies and to prepare
financial statements and reports. He is also developing system for internal control and
to establish and administer tax policies and procedures. He is compare annual
performance with operating plans and standards and to report the result of operations to
all levels of management it also includes the supervision and co-ordination of the
preparation of report to gave agencies.
Departmental head also maintain banking agreement to receive have custody of
companies money and securities. He is also helping the internal and external auditors in
carrying out their audit activities effectively.
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COMMON SIZE STATEMENT
BALANCE SHEET
Liabilities Amount Assets Amount
Capital 100.10 Fixed Assets 35.4
Redeemable Preference Investments 18.92
Reserves and Surplus 10.08 Sundry Debtors 115.4
Secured Loans 115.05 Cash & Bank balances 10.5
Unsecured Loans 10.60 Loans and Advances 8.5
Creditors 98.50 Provisions 18.92
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COMMON SIZE STATEMENT
Total Liabilities Amount PERCENTAGE
Capital 100.10x 100 100.1%
Reserves 10.08x 100 10.08%
Secured 115.05x 100 115.05%
Unsecured 10.60x 100 10.6%
Total Assets
Fixed Assets 35.04x 100 35.04%
Investments 18.92x 100 18.92%
Cash & Bank balances 10.5x 100 10.5%
Loans and Advances 8.5x 100 8.5%
Provisions 18.92x 100 18.92%
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OBSERVATIONS
The common size Balance Sheet shows the Assets and Liabilities structure in relation to
Assets/Liability. As is evident from the above the fixed Assets
year 2008-09 is 35.4 % of the total asset in the same year. The current assets
Accounted for which consisted of liquid and non-liquid Assets. The total
structure of the any enterprise depends upon its very nature. As regards liabilities the
share holder’s funds represented by capital and reserves accounted for 100.1% &10.08
% respectively.
From this type of observation one may be tempted to conclude that the company has
not more grown it may be realized that the common sized statements present vertical
representation of facts at a point of time and the comparison in the above from may
mislead the analyst. Therefore the consideration of absolute figures of Assets and
liabilities along with their percentages is highly important.
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BIBLIOGRAPHY
WEBSITES
1) WWW.CPS.COM
2) WWW.CPSSURAT.COM
3) WWW.GOOGLE.CPS.COM
4) EMAIL:- [email protected]
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Annexure
Liabilities Amount Assets Amount
Capital 100.10 Fixed Assets 35.4
Redeemable Preference Investments 18.92
Reserves and Surplus 10.08 Sundry Debtors 115.4
Secured Loans 115.05 Cash & Bank balances 10.5
Unsecured Loans 10.60 Loans and Advances 8.5
Creditors 98.50 Provisions 18.92
Team CPS:
Synergy
Showroom manager System manager Service manager
S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT
Sales manager(4)
Data base analyst(2)
Service calls co coordinator (4)
Marketing executives (10)
System analyst(4)
Programmer 0(26)
Service engineers(46)
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S.V.PATEL COLLEGE OF COMPUTER SCIENCE & BUSINESS MANAGEMENT