Professional Documents
Culture Documents
Sign : ______________
(Name)
c
c
ccc
c
!"!#$%!#c
$%c &
#'""#()")("
#
c'"c(#c")!"!!
(*
)c'
"+!"
?
?
?
?
c
c
ccc
c ????VIPUL CHAUHAN ?????????????????????????????????????
?
?
?
c ????????????????????????????
?????????????????????
Chintu thakkar Ms. Hetal Patel
?
c
c
ccc
CPS(computer peripherals service)
c
c
ccc
CPS PHILOSOPHY
TRANSPRENCY IN PRODUCT,CONVERSATION
SKILLS,
c
c
ccc
ACKNOWLEDGEMENT
I owe sincere thanks to a great many people who helped and supported me
during the Project work.
Sign : ______________
(Name)
c
c
ccc
INTRODUCTION
INDEX
3 FINANCE DEPARTMENT
4 H.R.DEPARTMENT
c
c
ccc
EXECUTIVE SUMMARY
Vision:
To touches life of thousand of individuals, household, businesses & institutions
through providing ³The 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.
c
c
ccc
Ê
Ê
c
c
ccc
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.
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.
c
c
ccc
INDUSTRY DETAILS
Efficiency in out-put.
Reliable source.
Quick & prompt decision can be take with the help of IT(IT PRODUCT)
c
c
ccc
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 .
c
c
ccc
a
c
c
ccc
?
?
?
PRODUCTS
CPS µs 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
?
?
?
c
c
ccc
?
?
?
?
???????????????????????????????????????????????? ?
?
?
?
?
?
???????????????????????????????????????????????????????????????????
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
c
c
ccc
w |
%,!
Sales Service
!-./
manager calls co
?
(4) coordinator
(4)
System
analyst(4)
Marketing
executives
(10)
Service
Programmer engineers
0(26)
(46)
Team CPS + Various Division = Best Solutions Offerings
CPS Peripherals Division Safe Tech & Nilpa Soft CPS Service
Division
c
c
ccc
HISTORY.
(Computer Peripherals Services) is based & established in Surat since 1994. CPS is
the pioneer for the concept ³All 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 ³Best after Sales Service^ to all IT
equipments. At present CPS is having team of 50 dedicated engineers to enhance
customer service under ³CPS Service Division^.
Since tailor made softwares will be next generation¶s demand, CPS has also
established
a software division called ³ Safe Technologies^ along with Ahmadabad based ³Nilpa
Software PVT LTD^. Almost 40 software engineers are working in this division.
c
c
ccc
a
?
?
w V ? ?
Ô
!
Ô
"#
| $
w V ??
$
$
a
%
"#
?
?
?
?
?
?
c
c
ccc
w ?
??? ?
*
w p
+,
*
-
?
?
?
?
?
?
c
c
ccc
?
V ? ??V ??
?
?
?
?
V?#?!
?
G
G
c
c
ccc
G
?
?
?
-
|
Ô
G / ")
/ %
?
?V"?
-
$
|
|%
%
0|%
*-
|$G%
c
c
ccc
c
c º
$
$
$
% $
-
"
Ô
Ô
Ô
$
% -
) *
.
c
c
ccc
LOCATION OF OFFICES AND BRANCHES
REGISTER OFFICE : .
NANPURA,
SURAT- 400034.
EMAIL- APDESAI@CPSSURAT.COM
WEBSITE- WWW.CPSSURAT.COM
c
c
ccc
BRANCHES IN SURAT :
Ê
Ê Ê
OTHER BRANCHES :
c
c
ccc
BOARD OF DIRECTORS
c
c
ccc
MISS. HARSHINI PATEL SERVICE HEAD
c
c
ccc
ORGANIZATION STRUCTURE OF THE COMPANY
CHAIR MAN
MANAGEMENT CUNSALTANT
MANAGER
GENERAL MANAGER
BRANCHEAD
ME(marketing executive)
c
c
ccc
FUTURE PLANS OF ORGANIZATION
3 Distribution :-
3 Online marketing:-
c
c
ccc
à
c
c
ccc
OVERVIEW
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,
Scanners
Optical Driver
Cordless Peripherals
Blue Tooth
MP3 Player
Digital Camera
Web Cam
Memory Card Reader
c
c
ccc
USB Device
Speakers & Home
Theater Systems
Pen drive
Power Products
Consumables
Laptop Bag
Computer Trolley
c
c
ccc
DETAILS OF COMPETITORS
NAME PERCENTAGE OF
MARKETSHARE
1. CPS 29%
2. Media house 22%
3. Croma 25%
4. Vijay sales 15%
5. Computronix 9%
c
c
ccc
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 learning from the training programmers will be applied on-the-job by the
participants improves effectiveness as well as effectiveness of the organization.
c
c
ccc
STUDY OF HOW CUSTOMER ORDERS ARE PROCESSED
Objective
Coverage
management.
Managing trade credits-using the cost-benefits-resources systems.
Objectives
Coverage
c
c
ccc
Commercial terms and arbitration.
Objective
Explore the changing value as sought by customers at the retail point. And also
c
c
ccc
G
à
à à
??
c
c
ccc
HRD MISSION
TO TRANSFORM HUMAN
TO A MANAGEMENT PARTNER
PROACTIVELY CREATE
c
c
ccc
SKILLS AND ATTITUDES OF
TOWARDS ORGANISATIONAL
EFFECTIVENESS.
c
c
ccc
OBJECTIVES OF HUMAN RESOURCE MANAGEMENT:
c
c
ccc
NUMBER OF EMPLOYEES:
Nanpura,surat.
The more than 100 employees really live out its philosophy of a positive to turn every
SOURCES OF RECRUITMENT:
The company approaches the colleges which are standardized and reputed.
Daily the company receives around 26 applications. These applications are than
short listed where preference is given to the fresher.
STEPS IN RECRUITMENT:
c
c
ccc
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
3 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.
c
c
ccc
3. SENIOR LEVEL:-
For the Senior Level, the candidates of rival firms are approached and selection is
also done through consolation.
(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 .
(IV) The only problem faced by the company during recruitment is the contact nos.
which expires, which makes the task time consuming.
c
c
ccc
JOB DESCRIPTION AND SPECIFICATION
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.
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.
c
c
ccc
PERFORMANCE APPRAISAL
PURPOSE
To contribute to the employee growth and development through training and self
management aprogrammers. .
c
c
ccc
PROMOTIONS
TRANSFERS
ë1] INTRA:-
Under this transfers are done internally among the different branches run by CPS
such as from valsad to navsari .
ë2] INTERNAL:-
REASONS OF TRANFERS
Recruitment:-
The company makes transfers if there is any requirement from one business to
another or one branch to another.
c
c
ccc
Employees Need:-
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:
performance.
people.
c
c
ccc
To bring the desired change in the organizational culture and management
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.
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.
c
c
ccc
3. Sorting The Application:-
4. Division:-
The Organization generally includes maximum 20 members in one batch. They also
include up to 35 members depends on different training programmers.
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.
c
c
ccc
öö
à
c
c
ccc
INDEX
SR. TOPIC
1. INTRODUCTION
2. ORGANIZATION STRUCTURE OF FINANCE DEPARTMENT
3. ACCOUNTING POLICIES
4. BALANCE SHEET
5. COMMON SIZE STATEMENT
6. RATIO ANALYSIS
c
c
ccc
INTRODUCTION
WHAT IS FINANCE?
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.
c
c
ccc
ORGANIZATIONAL STRUCTURE OF FINANCE
DEPARTMENT
FINANCE DEPARTMENT
HEAD(Mr.Ashish desai)
MANAGER(Mr.Akshay desai)
ACCOUNTANT(Mr.Sunil desai)
.
c
c
ccc
CAPITAL BUDGETING
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.
c
c
ccc
COST SHEET
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
c
c
ccc
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 µThe 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
(M)Miscellaneous Expenditure
(N)Lease Rentals
(O)Borrowing Costs
(P)Taxes on Income
c
c
ccc
RATIO ANALYSIS
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
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
c
c
ccc
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
Current Liabilities
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.
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.
c
c
ccc
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
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.
Capital Employed
c
c
ccc
2. Debt Equity Ratio
Debt equity ratio is known as relationship that describes the lenders contribution for
each rupee of the owner¶s contribution.
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.
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 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.
c
c
ccc
Activity Turnover Ratio
These ratios are also variously called ³Turnover Ratios^ because they are based on
Sales and also ³Asset 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.
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.
c
c
ccc
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.
Average Creditors
The ratio indicates the number of times in a year all the credit purchases are cleared.
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.
c
c
ccc
1. Net Assets Turnover Ratio
Net Sales
Total Assets
This ratio shows the firm¶s ability in generating sales from all financial resources
committed to total assets.
c
c
ccc
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.
The gross profit margin reflects the efficiency with which management produces each
unit of product.
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
c
c
ccc
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.
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.
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.
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.
c
c
ccc
4. Return on Equity
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.
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.
c
c
ccc
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.
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-
c
c
ccc
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
Auditors: Like tax authorities, auditors use ratios as a part of comparability test
c
c
ccc
Limitation of Financial Ratios:
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.
c
c
ccc
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.
c
c
ccc
COMMON SIZE STATEMENT
BALANCE SHEET
p
c
c
ccc
COMMON SIZE STATEMENT
Total Assets
c
c
ccc
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.
c
c
ccc
?
?
WEBSITES
1) WWW.CPS.COM
2) WWW.CPSSURAT.COM
3) WWW.GOOGLE.CPS.COM
4) EMAIL:- apdesai@cpssurat.com
c
c
ccc
Annexure
p
ñ
c
c
ccc
Sign : ______________
(Name)
c
!"!#$%!#c
$%c &
#'""#()")("
c
c
ccc
#
c'"c(#c")!"!!
(*
)c'
"+!"
?
?
?
?
c ????VIPUL CHAUHAN ?????????????????????????????????????
?
?
?
c ????????????????????????????
?????????????????????
Chintu thakkar Ms. Hetal Patel
?
c
c
ccc
c
c
ccc
CPS(computer peripherals service)
c
c
ccc
CPS PHILOSOPHY
TRANSPRENCY IN PRODUCT,CONVERSATION
SKILLS,
c
c
ccc
ACKNOWLEDGEMENT
I owe sincere thanks to a great many people who helped and supported me
during the Project work.
Sign : ______________
(Name)
c
c
ccc
INTRODUCTION
INDEX
3 FINANCE DEPARTMENT
4 H.R.DEPARTMENT
c
c
ccc
EXECUTIVE SUMMARY
Vision:
To touches life of thousand of individuals, household, businesses & institutions
through providing ³The 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.
Ê
Ê
c
c
ccc
Headquarters : CPS PERIPHERAL DIVISON
c
c
ccc
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.
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
c
c
ccc
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.
Efficiency in out-put.
Reliable source.
Quick & prompt decision can be take with the help of IT(IT PRODUCT)
c
c
ccc
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 .
a
c
c
ccc
c
c
ccc
?
?
?
PRODUCTS
CPS µs 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
?
?
?
?
?
c
c
ccc
?
?
???????????????????????????????????????????????? ?
?
?
?
?
?
???????????????????????????????????????????????????????????????????
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
w |
c
c
ccc
%,!
Sales Service
!-./
manager calls co
?
(4) coordinator
(4)
System
analyst(4)
Marketing
executives
(10)
Service
Programmer engineers
0(26)
(46)
Team CPS + Various Division = Best Solutions Offerings
CPS Peripherals Division Safe Tech & Nilpa Soft CPS Service
Division
c
c
ccc
HISTORY.
(Computer Peripherals Services) is based & established in Surat since 1994. CPS is
the pioneer for the concept ³All 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 ³Best after Sales Service^ to all IT
equipments. At present CPS is having team of 50 dedicated engineers to enhance
customer service under ³CPS Service Division^.
Since tailor made softwares will be next generation¶s demand, CPS has also
established
a software division called ³ Safe Technologies^ along with Ahmadabad based ³Nilpa
Software PVT LTD^. Almost 40 software engineers are working in this division.
c
c
ccc
a
?
?
w V ? ?
Ô
!
Ô
"#
| $
w V ??
$
$
a
%
"#
?
?
?
?
?
?
c
c
ccc
w ?
??? ?
*
w p
+,
*
-
?
?
?
?
?
?
c
c
ccc
?
V ? ??V ??
?
?
?
?
V?#?!
?
G
G
c
c
ccc
G
?
?
?
-
|
Ô
G / ")
/ %
?
?V"?
-
$
|
|%
%
0|%
*-
|$G%
c
c
ccc
c
c º
$
$
$
% $
-
"
Ô
Ô
Ô
$
% -
) *
.
c
c
ccc
LOCATION OF OFFICES AND BRANCHES
REGISTER OFFICE : .
NANPURA,
SURAT- 400034.
EMAIL- APDESAI@CPSSURAT.COM
WEBSITE- WWW.CPSSURAT.COM
c
c
ccc
BRANCHES IN SURAT :
Ê
Ê Ê
OTHER BRANCHES :
c
c
ccc
BOARD OF DIRECTORS
c
c
ccc
MISS. HARSHINI PATEL SERVICE HEAD
c
c
ccc
ORGANIZATION STRUCTURE OF THE COMPANY
CHAIR MAN
MANAGEMENT CUNSALTANT
MANAGER
GENERAL MANAGER
BRANCHEAD
ME(marketing executive)
c
c
ccc
FUTURE PLANS OF ORGANIZATION
3 Distribution :-
3 Online marketing:-
c
c
ccc
à
c
c
ccc
OVERVIEW
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,
Scanners
Optical Driver
Cordless Peripherals
Blue Tooth
MP3 Player
Digital Camera
Web Cam
Memory Card Reader
c
c
ccc
USB Device
Speakers & Home
Theater Systems
Pen drive
Power Products
Consumables
Laptop Bag
Computer Trolley
c
c
ccc
DETAILS OF COMPETITORS
NAME PERCENTAGE OF
MARKETSHARE
6. CPS 29%
7. Media house 22%
8. Croma 25%
9. Vijay sales 15%
10. Computronix 9%
c
c
ccc
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 learning from the training programmers will be applied on-the-job by the
participants improves effectiveness as well as effectiveness of the organization.
c
c
ccc
STUDY OF HOW CUSTOMER ORDERS ARE PROCESSED
Objective
Coverage
management.
Managing trade credits-using the cost-benefits-resources systems.
Objectives
Coverage
c
c
ccc
Commercial terms and arbitration.
Objective
Explore the changing value as sought by customers at the retail point. And also
c
c
ccc
G
à
à à
??
c
c
ccc
HRD MISSION
TO TRANSFORM HUMAN
TO A MANAGEMENT PARTNER
PROACTIVELY CREATE
c
c
ccc
SKILLS AND ATTITUDES OF
TOWARDS ORGANISATIONAL
EFFECTIVENESS.
c
c
ccc
OBJECTIVES OF HUMAN RESOURCE MANAGEMENT:
c
c
ccc
NUMBER OF EMPLOYEES:
Nanpura,surat.
The more than 100 employees really live out its philosophy of a positive to turn every
SOURCES OF RECRUITMENT:
The company approaches the colleges which are standardized and reputed.
Daily the company receives around 26 applications. These applications are than
short listed where preference is given to the fresher.
STEPS IN RECRUITMENT:
c
c
ccc
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
3 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.
c
c
ccc
3. SENIOR LEVEL:-
For the Senior Level, the candidates of rival firms are approached and selection is
also done through consolation.
(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 .
(IV) The only problem faced by the company during recruitment is the contact nos.
which expires, which makes the task time consuming.
c
c
ccc
JOB DESCRIPTION AND SPECIFICATION
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.
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.
c
c
ccc
PERFORMANCE APPRAISAL
PURPOSE
To contribute to the employee growth and development through training and self
management aprogrammers. .
c
c
ccc
PROMOTIONS
TRANSFERS
ë1] INTRA:-
Under this transfers are done internally among the different branches run by CPS
such as from valsad to navsari .
ë2] INTERNAL:-
REASONS OF TRANFERS
Recruitment:-
The company makes transfers if there is any requirement from one business to
another or one branch to another.
c
c
ccc
Employees Need:-
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:
performance.
people.
c
c
ccc
To bring the desired change in the organizational culture and management
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.
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.
c
c
ccc
3. Sorting The Application:-
4. Division:-
The Organization generally includes maximum 20 members in one batch. They also
include up to 35 members depends on different training programmers.
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.
c
c
ccc
öö
à
c
c
ccc
INDEX
SR. TOPIC
1. INTRODUCTION
2. ORGANIZATION STRUCTURE OF FINANCE DEPARTMENT
3. ACCOUNTING POLICIES
4. BALANCE SHEET
5. COMMON SIZE STATEMENT
6. RATIO ANALYSIS
c
c
ccc
INTRODUCTION
WHAT IS FINANCE?
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.
c
c
ccc
ORGANIZATIONAL STRUCTURE OF FINANCE
DEPARTMENT
FINANCE DEPARTMENT
HEAD(Mr.Ashish desai)
MANAGER(Mr.Akshay desai)
ACCOUNTANT(Mr.Sunil desai)
.
c
c
ccc
CAPITAL BUDGETING
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.
c
c
ccc
COST SHEET
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
c
c
ccc
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 µThe 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
(M)Miscellaneous Expenditure
(N)Lease Rentals
(O)Borrowing Costs
(P)Taxes on Income
c
c
ccc
RATIO ANALYSIS
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
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
c
c
ccc
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
Current Liabilities
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.
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.
c
c
ccc
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
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.
Capital Employed
c
c
ccc
2. Debt Equity Ratio
Debt equity ratio is known as relationship that describes the lenders contribution for
each rupee of the owner¶s contribution.
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.
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 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.
c
c
ccc
Activity Turnover Ratio
These ratios are also variously called ³Turnover Ratios^ because they are based on
Sales and also ³Asset 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.
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.
c
c
ccc
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.
Average Creditors
The ratio indicates the number of times in a year all the credit purchases are cleared.
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.
c
c
ccc
1. Net Assets Turnover Ratio
Net Sales
Total Assets
This ratio shows the firm¶s ability in generating sales from all financial resources
committed to total assets.
c
c
ccc
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.
The gross profit margin reflects the efficiency with which management produces each
unit of product.
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
c
c
ccc
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.
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.
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.
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.
c
c
ccc
4. Return on Equity
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.
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.
c
c
ccc
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.
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-
c
c
ccc
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
Auditors: Like tax authorities, auditors use ratios as a part of comparability test
c
c
ccc
Limitation of Financial Ratios:
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.
c
c
ccc
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.
c
c
ccc
COMMON SIZE STATEMENT
BALANCE SHEET
p
c
c
ccc
COMMON SIZE STATEMENT
Total Assets
c
c
ccc
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.
c
c
ccc
?
?
WEBSITES
1) WWW.CPS.COM
2) WWW.CPSSURAT.COM
3) WWW.GOOGLE.CPS.COM
4) EMAIL:- apdesai@cpssurat.com
c
c
ccc
Annexure
p
|
%,!
Sales Service
!-./
manager calls co
?
(4) coordinator
(4)
System
analyst(4)
Marketing
executives Service
(10)
Programmer engineers
0(26)
(46)
c
c
ccc
c
c
ccc
c
c
ccc