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Acknowledgements are to almighty Allah, who bestowed me rationality to
perform every thing right. Special praises for the Holy Profit Muhammad
(Peace Be Upon Him), Who guide us to the way of truth and success.
I especially acknowledge these efforts to the persons who facilitated during the
whole session.
Mr. Muhammad Ummar Mukhtar
Snr. Marketing Manager of Mk. Sons.
Mr. Mian Azhar Ata.
Assistant Marketing Manager of Mk.sons.

I got benefited from all the persons who met me during session and I am really
thankful to all those people and their efforts for

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In this world of growing competition and modern emphasis on quality
assurance, all steps that we take and everything we do, is done with only one
thing in mind:
To produce Quality Goods at the Lowest possible cost.
Our policy is never to compromise on quality. We have very open and friendly
relations with our clients. All required information is passed to them very
sincerely and on time.
We believe that only by providing the Customers with the Services and
Products specified at the requested time, and in the stated manner, then only
we can claim to be a Quality Conscious Company, and expect the Customer's
continued patronage. Therefore we as a company must at all times ensure that
we all participate in producing our products in accordance with the customer's


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MK.Sons, standing today as a respected name in the manufacture and export

of quality fabrics, made-ups and industrial garments started off in 1987 as a
trading company. Once the markets were identified and contacts established,
the decision to set up own manufacturing facilities was taken. The process
started with the establishment of a stitching unit in 1995 and a weaving unit in
1997. Subsequently, in the year 2000, a Textile Printing Mill was also
Growth from such small scale to a 100% vertical unit owes primarily to far
sighted vision and strong leadership. Under visionary planning and guidance, a
team of competent and dedicated professionals has worked day in and day out
to achieve what the company is today. The effectiveness of our management
systems, the skill of our workforce and the quality of our product, our real
pride comes from our ability to have honored all the commitments made to our
clients resulting in long term relationships.
By March 2005 a complete Composite Dyeing Unit comprising of the latest
machinery will become a part of MK Sons production facilities.
Mk.sons.Textile (Pvt.) Ltd. A rapidly-growing company with ISO 9002
certificate, Our name is synonymous with quality, service and
competitiveness. We believe in producing the best quality product at a
reasonable price for our valued customers and to achieve that we use the
techniques of TQM (for continuous improvement) and JIT (to reduce cost,
inventory of raw material and wastage). Being a customer-oriented company
with an ideology to have long-lasting relationship with our customers, we have
trained a team of professionals to manage our entire range of fabric and yarn
assuring high degree of quality, timely shipment of consignments and
entertaining customer inquiries promptly.
At Mk.Sons.(Pvt.) Ltd. we meet our goals by giving priority and focusing our
The Organization Mk.Sons.(Pvt.) Ltd. was established in the promote the
exports of textiles to Europe, North America, South Africa, Russia, Middle
East & Far East.
Mk.Sons. (Pvt.) Ltd stands among the modern textiles units in Pakistan,
serving to the textile industry for the last 20 years. At Mk.sons.(Pvt) Ltd, we
believe in business relationship on the basis of stander quality and trust .
Satisfied clients are our top priority. The products line ranges from woven
fabrics to made ups and bed linen in all forms i.e. Grey, Semi finished and

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finished form. This range includes bleached, printed, dyed stuff. All the stuff is
made according to the specifications of the clients.
.We export Grey, Dyed, Printed fabrics, sheeting and its made-ups like duvet
covers, bed linen, pillow covers, pillow ticks, kitchen linen, curtains and sofa
Mk.Sons.(Pvt) Ltd has earned a value for itself in its sphere of operation i.e.
Exports of house hold textiles. In this age of ever changing life styles, fueled
by fast development of technology, consumers are moving from better to best.
We offer innovative products which are of high quality, according to the
current styles & fashions in accordance with likings of the new generation at a
price affordable to the majority & yet it retains traditional values all kind of
As an export organization based in Faisalabad, Pakistan, We are in excellent
position to produce and procure a wide range of quality goods at extremely
competitive prices. With our own manufacturing network, largely connected to
other small units, we are in a position to cater to the varying demands of our
foreign clients.
By working hard and with fair business, the firm has a very good repute in
international market. Even those Consumers are demanding our products. For
worldwide recognition and customers satisfaction, we are also preparing to
fulfill the requirements of ISO 9001:2000 and OEKO-TEX 100.Our firm is a
member of The Chamber of Commerce and Industry, Faisalabad and Export
Promotion Bureau of Pakistan also prefer our firm to contact foreign buyers.
In year 2000, Mr. Javed Akhtar (Chief Exec.) of the company was
named by the Government of Pakistan as the youngest SELF
MADE textile industrialist of the country.
From year 2000 onward our growth rate of 25% per annum
enabled us to get EXPORT MERIT TROPHY in year 2003 which
was received by the Chief Executive from the Prime Minister of


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Here is the Brief detail of the company and its working partner institute.
Company Name: MK.Sons.(Pvt.) Ltd.
Address: 2-Km Jaranwala Road ,Khurrianwala, Faisalabad. Pakistan








Fax: 0092-41-4360187, 4362762


Year of Establishment of Company: 1987

Mk.Sons. Textile currently the Business of the foreign currency and Pak
currency to the following Banks.
Askari Bank of Pakistan
BankAl-phalah Limited
Citi Bank Limited
Habibl Bank Limited
The Faysal Bank Limited

There are two type of auditors in the Mk.sons.Limited.
Internal Auditors.]
Mr. Naeem Hadeer.
Audit Manager
External Auditor.
Chartered Accountants is the Auditor of Mk.Sons.Textile (Pvt) Ltd for the year
of 2006 to 2007.

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Introduction to the statement

This statement of ethics and practices has been formulated to ensure that
employees of the company operate within acceptable standards of conduct.

Contents of the statement

This statement identifies the acceptable standards under the following

Core values
Business Culture

Core Values
All Managers and employees are expected to practice the following core
Demonstrate loyalty towards the company the customers and all stakeholders
Conduct of affair in an upright manner at all times including avoidance of any
type of conflict of interest.
Honesty in dealing with persons within the organization and outside.


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Business culture to which the company subscribes requires all persons to

adhere to the following standards:
Ethical Business Practices
The company believes in free fair practices in all their dealings with their
business partners. The company does not believe in antitrust activities such as
price fixing monopolization, formation of cartels etc.
Company believes in practicing in all their financial dealings.
Economic Principles
The company recognizes that profitability is a measure for the efficiency of
the organization and the value that customers place on the companys
products. Investment decisions however are not based solely on economic
criteria and the company takes into account social and environmental
The company promotes an open communication policy under which all
persons are able to communicate freely and openly, subject to overriding
considerations of business confidentiality and costs.
Health, Safety and Environment
The company recognizes health, safety and environs mental protection as
being fundamentally important to the well being of its employees in particular
and the public at large generally and to that end policies are laid out that
provide for continuous improvements.
The company recognizes its responsibility towards:
Winning and retaining customers by developing and supplying products and
services which offer value in terms of price, quality, safety and environmental

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impact, which are supported by the requisites technological, environmental

and commercial expertise.
Respecting the rights and obligations for the employees:
Good and safe conditions at work
Competitive terms and conditions of services
Development and best use of human resource
Equal opportunity employment regardless of cast, creed, color or sex

Social Aspects

We care for our professionals with provisions of a friendly working

environment, safe & healthy working conditions & welfare programs for
the employees.

Social Audit compliances

Mk.Sons Ltd has the social Audit compliance- in qualification phase
Mk.Sons.(Pvt) Ltd.are Oeko Tex 100 Certified company.
In the Mk. Sons. Ltd has dispensory for mills staff & workers planned to be
completed in 2005.
Pick & Drop facility
The pick and drop facility for the employees.

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Company Organizational Chart

C h ie f
E x e c u t iv e

D ir e c t o r

Q u a lit y
M anagem ent
S y s te m

In t e r n a l
A u d it in g

M a r k e t in g


F in a n c e

P u rc h a s e

S to re s


W e a v in g

P r o c e s s in g

S t it c h in g

A d m in

M anager Q M S

A u d it
M anager

G .M
M a r k e t in g

PPC M anager

G .M F in a n c e

P u rc h a s e
M anager

S to re
M anager

M IS M a n a g e r

G .M W e a v in g

G .M
P r o c e s s in g

G .M S t it c h in g

A d m in
M anager

D y. M anager

D y. M anager
A u d it

M a r k e t in g

E x p o rts

D y. M anager

A c c o u n ts

C o m m e r c ia l

S o ftw a re
D e v e lo p m e n t

S iz in g

B le a c h in g

P r in t in g

C u t t in g

A d m in

F in a n c e

Im p o r t s

H a rd w a re &
N e t w o r k in g
D e v e lo p m e n t

W e a v in g

F in is h in g

F o ld in g

S t it c h in g

S e c u r it y

M a in t e n a n c e

D y e in g

L a b o ra to ry

P a c k in g


M ill G o d o w n

M a in t e n a n c e

S a le s T a x

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MK Sons is an ISO 9001:2000 certified company. Quality Assurance practices
are followed at all times, at every stage of procurement, production and
inspection, for the purpose of producing quality products only. This verifies
product conformance with specified customer requirements. Records of
inspections are established and maintained to evidence that products comply
with stated requirements.
The ISO department provides a management system at MK Sons, which is
free of non-conformance. The department has a training system that creates
awareness of Total Quality Management (TQM). All the departments and
people at all levels are involved in this activity. MK Sons has a team of
qualified and certified auditors who check, improve and ensure the
consistency in the system.

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MK Sons can source for you the best quality fabric, home textiles, kitchen
accessories and institutional/occupational products in a range of blends and
compositions. Various kinds of fabric, made of 100% Cotton, Flannel, Percale,
Polyester and Polyester/Cotton blends are produced.
We offer a vast range of products, which speaks expressively for its quality.
From the glorious designing traditions to the soft, bright touch of spring, we
cater to the ever - changing vogue. These products are made to your exact
specifications and composition at modern factories. This expressive range

We have diverse experience in bleaching, dyeing and printing of fabric

100% Cotton
Slub Duck
Cotton Satin


Sheet Sets
Bed Covers
Bed Skirts
Bed Ruffles
Bed Spreads
Quilt Cover Sets
Rod Valences
Curtains + Tier/Swag & Tier/Valence sets.
Pillow Shams

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Pillow Ticking
Floor Cushion


Oven Gloves
Pot Holder/Mats
Table Covers All Types


Flat Sheets
Draw Sheets
Patient Gowns
Aprons for different uses

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Weaving Profile
The weaving units of Mk.Sons.Textile (Pvt.) Ltd comprise of 800 Toyoda
Auto and Shuttle less Looms, which are producing approximately 18 Millions
meters of Grey Fabric per year. Our name is synonymous with quality, service
and competitiveness. Our weaving unit is catering the needs of the local as
well as foreign market. We are exporting the best quality fabric to Fareast,
Europe and to U.S.A.
Being a customer-oriented company with an ideology to have long-lasting
relationship with our customers, we have trained a team of professionals to
manage our entire range of fabric assuring high degree of quality, timely
shipment of consignments and entertaining customer inquiries promptly. We
meet our goals by helping our customers and meet their requirement.
Having both units, spinning and weaving, within the same premises has given
us competitive advantage over our competitors. It ensures steady and
consistent supply of quality raw material. Moreover, it reduces the time
between order placement and starting production resulting in quick and on
time delivery.
The manufacturing units use state-of-the-art looms and latest weaving
techniques to achieve consistency and excellent quality in the fabrics.
The Weaving Unit has 70 Sulzer including 24 Dobby Looms, which produces
Greige fabric for sheeting, home furnishing and institutional garments.
We weave

Textured fabrics using 100% combed cotton yarn in various counts

ranging from T-200 to T-400.
High thread percales in both 100% Cotton and Polycotton (T-180 up to
Textured fabrics using slub yarn.

Textured fabric that we weave include among others:

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Reverse Satin

Dobby Checks

Herring Bone


Bird Eye

Depending on the orders and demand of the customers, a buffer Grey Fabric
stock is maintained to cater to quick delivery requirements of our valued
In-house Warping & sizing to ensure better and consistence fabric quality from

Max. Creel Capacity

CE-model 2002

Benninger Germany
1080 (V-Shape)

Max. Creel Capacity

NZB 1000
Germany 1993
700 (V-Shape)


Germany 2002

Sucker Muller

Germany 1993

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Processing / Dying Units/ Printing Units

Our production facilities are capable of:
Printing 100,000 Meters per day.
Dyeing 60,000 meters per day.
We add value to our fabric using state of the art Processing machinery and
possess the following capabilities:

Reactive Printing
Disperse Printing

Pigment Printing

Disperse/Reactive Dyeing

Disperse/Vat Dyeing

Specialized finishes for woven fabric including Anti bacterial and soil
release etc.

Technology :


- Wet Processing

Monforts - Dry Processing

Reggiani - Printing Machines

Singing- OSTHOFF
Continous open width Bleaching-GOLLER Germany
Working width 320 cm
Mercerizing-GOLLER Germany

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Working width 320 cm

It consist of two processes
Pad Stram
The name of this machine is GOLLER and made by Germany
Its working width is 320 cm.
Thermosole dying
The name of this machine is MONFORTS and made by Germany.
Its working width is 320 cm
State of the Dyeing is possible in Pigment, Reactive & vat for 100%
Cotton,Disperse and Vat for Polycotton & Reactive dyes. Besides finishes,
various other treatments such as stain release, water repellent, fire retardant
and crease recovery are possible.

Rrinting range : Pigment & Reactive
Mk.Sons.Textiles Mills Ltd is renowned for the fine printing in this pail of the
world and perhaps the only company that can print with such diversity using
pigment, reactive, VAT print techniques in: 15 colors up to 320 cm width -- 16
colors up to 280 cm width

Repeats 64 cm, 82 cm,91 cm and 1.01 cm ate available in the Mk.Sons.

Strike off table also from REGGINI.
Shade matching is done in color box with light system D-65 ,TL84 ,etc
Rang of screen machines 60, 80, 125, & 155 also


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4 Stenters MONFORTS Germany with MAHLO weft straightner both on

entry & exit to control the bowing.
Working-width 320 cm
The Stenters clears the colours more accurately and clearly, this developed the
more soft pick in the fabric.

SANFORIZING mean that to control shrinkages in the fabric .
In the Mk.Sons (Pvt) Limited equipped the machine MONFORTS By
Having working width 320 cm
Total Printing , Dyeing & Finishing capacity:
45 million / years

Mk.Sons.Textiles Mills Ltd has very developed design department. The
designers stay in touch with global trends and as a result, our designs depicts
a blend of contemporary and traditional pattern. Our team of designers,
colorists and stylists create designs for both mass and customized products
that serve as benchmark of quality in the textile industry and provide our
clients with valuable support services and design collections
Fully computerized set up assuring precious added-up with the skill &
imagination having following facilites.
Wax jet engraving.
Ink jet engraving
Cad Scanners
Drum plotter
Reproduction camera
Step & repeat
Contact camera.
Film processor & developer


We have lab with equipment from SDL UK to conduct the necessary

tests in house

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Data color to match the shades

We have fully equipped Lab to conduct tests as per customer desired
standards to ensure our products quality
o TITAN(Tensile strength tester) by james H Heal England
o Spray Tester( water repellency test) by JamesH Heal England
o NU-MARTINDALE Pilling and abrasion tester by JamesH Heal
o IMPULSE Random Tumble Pilling tester by Jamesh Heal
o Wire Air Permeameter for Air permability test by JamesH Heal
o Verivide Light Cabinet JamesH Heal England
o Light Faster tester.
o Wrinkle Recovery Tester.
o Gyrowash (washing & dry cleaning color fastness tester)
o Date color (spectrophotometer 650 USA)
o PADDER & Mini Thermosol for Lab dips development are from
MATHIES, Switzerland

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Quality Management System

Our strong quality management system is a result of excellent coordination

Amongst the following departments
MIS: Management Information System
PPC_ Production Planing & Control.
QA_ Quality Assurance .

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Today Mk.Sons. Stitching capacity
280 Stitching Machine
Operating one of the finest cut and sew facility in the industry requires
perfection of skills, superb hands-on management and ultra dedication which
can only come with a passion for quality and timely performance. Our
dedicated units for bedding, quilting, curtains and table linen satisfy the most
discerning customer demands for perfection and performance.
Mk.Sons started in 1995 on small scale &today we have 63,000 SQ. FT
covered area for various cut & sew function s having 280 machines including
special function machine also. The plan is to do double this capacity during

Quilting / Wadding
We have started quilting & wadding manufacturing facilities in-house with a
capacity to produce 2500 KGS Of Polyester wadding per day sufficient
enough to produce to ship from our factory about 2x40 FCL load of BIAB
per day.

Quality control system

There are quality checks at every stage of manufacturing starting
from Raw Cotton, Yarn, Fabric, Processing, Cutting, Stitching and
Packing. Before the fabric is cut, it is checked whether it conforms
to the customers standards of shrinkage, finished etc. After each

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lot of fabric is cut, 100% cut parts inspection is conducted to ensure that only
good quality pieces move to the stitching units.
During the process of sewing, each and every process is inspected by inline
inspectors. The inspectors make sure that only good parts move to the next
stage. An individual pieces of fabrics is checked for maintained the quality.
After trimming and pressing of the pieces, highly experienced final inspectors
inspect each piece. The Quality assurance team monitors the performance of
every individual inspector by picking up the inspected pieces and checking the
quality of these pieces.
To ensure that the made-ups are packed as per the requirements of our valued
customers. With the help of this, we plan to achieve the Zero Defect Level.
Mk.Sons. has documented a quality manual that states the quality management
system of the organization. Management establishes a documented quality
plan setting out the specific quality practice, resources required and the
sequence of activities relevant to particular product.


Mk.sons. has own calibration laboratory. Before using any

instructions, they are calibrated as per the international standards


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Mk.Sons. textile being high class exporters in Made-up has a very strong
marketing merchandising department which is established. They are make
products for end users so they are need marketing as do in the mostly other
sectors of consumer businesses like in FMCGs and Telecom.

MK.SONS.Textile mills deals with business to business marketing so to
get the customers for orders arranges its exhibits in the world wide
international exhibitions to make aware importers about its state of the art
products. In this way Mk.sons. Fill its quest of marketing to run the
business smoothly. It has been described first that MK.Sons has
extravagant customers which are up-to-the-minute worldwide for their
name in quality like JC Penny , CHF,KOHLs and Bedeck etc.

Merchandising department is established in the Made ups where the
eligible and dedicated staff is sitting to fill the requirements of the
customers. First of all merchandisers of other businesses who are sitting in
foreign countries, contact to the Mk. Sons merchandisers to get the
information about products. Merchandisers have the information about
each and every step of the item. The contacts are associated

through E-mails, telephones and also on visits of the foreigners. In First step
customer gives the views about ones requirements in the next step
merchandiser offer some of the samples which is called development samples
and also counter samples which may already have been made for other ones.
Then importers make sales projections by marketing tests and order is sent to

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the MK.Sons merchandisers. Merchandiser again get make Strike-off

production samples in which complete details are provided about the fabrics.
Then merchandising department completes its costing procedures. Costing
information is provided to merchandising department to negotiate on final
price. After the finalization of price generally the 90 days lead time is
taken to fill an order. During this all the activities are keenly observed by
the Merchandisers. All merchandisers deal with their separate customers to
fill their requirements. After the completion of production an external audit
is arranged by the importer company after the clearance of made-ups the
shipment is set into motion under the responsibility of merchandiser.

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n of


PO &



Packing & Audit

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The process of exporting can be divided into five main sections or elements:


In trade, offering a product or service is only half the equation. There must
also be a need or demand for trade to take place. Finding out who the buyer
and understanding his needs, helps you determine what product to sell, where
to sell it, and at what price. A lot of factors can influence the demand for a
product and therefore the sales, and that is why researching a new market is
essential. A market study involves taking a look at the country, the customers
within and the competition, if any, already established there.
Market Study
During the market study these things must been considered:

Country profile

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Customer profile
Competitive profile

Traveling is part of exports process. Several visits might be required before a
contract is signed. It is highly beneficial to experience the market first-hand,
and meet your partners, contacts or potential customers personally. In
traveling to foreign countries for exports some points has been considered
which is given below:

Business travel
Culture and business practices
Trade fairs and missions


Once a suitable market and a potential demand have been identified, it is time
to take a look at your own capability. Assessing your export readiness means:
first, determining what will be required of you and your company in order to
proceed with exporting; and second, evaluating your strengths and weaknesses
to determine your ability to undertake the project.
The main things to be considered are given below:

Resource planning
Product suitability
Export regulations


The product is now ready. It is time to look at entering the chosen market.
Many options exist, each with its own advantages and disadvantages. Your
situation, that is the nature of your product, your choice of market and its

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accessibility, your comfort level with the exporting process and the
combination of your available resources, knowledge and expertise, will
determine which market entry strategy is best for you.
Channel Options

Trading house
Joint Venture

Partnerships, joint ventures and subsidiaries are considered investments and

are welcomed by host countries because they stimulate economic development
and create jobs. Investing abroad as a way to facilitate trade has proven to be
very efficient in penetrating markets and creating long-term customers.
Other options include co-production and co-marketing, licensing and
Shipping the Goods
The actual shipping of the goods will happen eventually, but at this point, you
are still in the research and planning stages. Transportation is an important
element in cost analysis and will most likely be a major issue while
negotiating a contract with a potential buyer.
Transportation Modes
Transportation modes vary and offer different attributes that might or might
not be an issue for your product. Ultimately, you want to obtain a service that
is the most effective for your product at a reasonable cost. The three main
attributes to consider in transport are safety, speed and price.


Because of the greater distance in international trade, it is most likely that a

combination of different transportation modes will be used. It is important to
insure that there will be no gaps in transit and that the most efficient routing
has been selected in order to keep costs to a minimum. Select a reliable carrier,

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negotiate a price and make sure to discuss routing, timing, packing, insurance,
special requirements such as refrigeration and the ability to trace the shipment.
Packing & Marking
Pay special attention to packing and marking. Adequate packing will ensure
the safety of the goods and can lower insurance rates. Proper marking will
avoid delays and make identification easier when loading, unloading, clearing
customs, routing and delivering. Make sure to meet requirements of all the
countries the shipment will be traveling through.

Proper documentation is crucial and must be in order for shipping, carriage,
tracking, customs clearance, delivery and receipt to take place. Most
importantly, a complete and accurate set of documents is needed for collecting
payment. Depending on the nature of the product, the transaction and
destination, different combinations of documents will be required. Some
documents are needed to complete the commercial transaction and others to
fulfill government requirements. Be informed, before the transaction takes
place, of all the documents that will be necessary. Plan which ones will be
needed, in how many copies, who issues them, where each copy must be sent,
who is responsible for doing so and at what time.
Freight Forwarders
Freight forwarders are companies that specialize in every aspect of shipping
from packing and marking, insurance and documentation, to shipping and
tracking. For the new exporter, it is a great way to learn the process while
making sure that all the details are taken care of by an expert. For small- and
medium-sized companies who do not have the international shipping volume
that warrants having an in-house export branch, it also makes sense to use
external expertise.
Securing the Payments
Now that you have completed researching, planning and strategizing and that
you have assessed the feasibility of selling your product in a specific foreign
market, through a certain channel and at a price that is both competitive and
profitable, you are ready to enter into a transaction.

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Quotations & Contracts

When negotiating with a potential buyer, you will need to make an official
offer: a quotation. Quotations should include a description of the product,
quantity, price, shipping terms, transportation method, and payment terms,
currency and delivery date. A quotation is legally binding, meaning that if it is
accepted, you are committed to it. If the importer makes any changes to it, it
becomes a counter-offer and can be accepted or refused. When a purchase
order is received, a sales confirmation should be sent to the importer to
acknowledge receipt. The contract or sales agreement emerges out of
When costing the transaction and drafting a contract the exporter and the
importer will have to determine who will be responsible for the carriage and
insurance of the goods for each portion of the course. They must also
determine at what point the title of the shipment will change hands. Title and
the goods themselves are not necessarily taken over simultaneously. Incoterms
(International Commercial Terminology) have been established by the
International Chamber of Commerce to define responsibility. Incoterms,
known and accepted around the world, facilitate international trade and avoid
misunderstandings. They are used as a means to divide the risks and costs of
transportation between the buyer and the seller and should be defined as part
of the shipping terms in the contract.

Methods of Payment
There are four main methods of payment. Payment in advance which is a
difficult term to obtain in international trade, especially with a new buyer. The
importer bears the maximum risk. Collections involve bills of exchange or
drafts as they are commonly referred to. They are an unconditional order in
writing to pay on demand (sight draft) or at a determined time in the future
(term draft). The exporter retains title to the goods until the collection, either
of the payment or the bill of exchange. Either way, there is a risk that the
buyer defaults on the payment. In the case of a sight draft, the goods, having
arrived in the foreign market, would have to be shipped back by the exporter,
bearing all the costs. In the case of a term draft, the title to the goods would
have passed to the buyer at the time of delivery. Collections can therefore be
risky. Selling on open account is very risky for the exporter and not
recommended, unless the seller has developed a long-term trusting
relationship with the buyer. Letters of credit (L/Cs) offer the most security for
the exporter and importer alike.

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L/Cs, also called documentary credits, entail the involvement of financial

institutions and a strict procedure. The importer initializes the process with its
bank, the issuing bank, which, after accepting the application, draws up the
letter of credit and forwards it to a corresponding bank, in the exporter's
country. The latter becomes the advising bank for the exporter. When the
exporter ships the goods and fulfills all the requirements agreed upon and
stipulated in the letter of credit, he/she presents the necessary documents as
proof of completion to the advising bank and collects payment. The advising
bank receives payment from the issuing bank. It then sends the documents to
the issuing bank who will obtain payment from the importer. The issuing bank
releases the documents to the importer who will need to present them to the
carrier in order to claim the goods. This payment method therefore guarantees
payment for the exporter as long as he provides the goods as promised, and
guarantees delivery of the proper goods for the importer before he needs to
disburse any funds. The most secure form of L/C is a secured, irrevocable L/C,
which guarantees that the issuing bank will pay the advising bank even if the
importer defaults (secured) and insures that the agreement cannot be revoked
once finalized (irrevocable).

Financing & Insurance

Many factors, such as distance and currency conversion, contribute to the
additional time involved in an international transaction and may create the
need for financing to fill export orders. Timing is crucial and arrangements
must be made to insure that there are no gaps in cash flow. It is important to
determine how much financing is needed, at what time and for how long. To
protect your financial interests, it is wise to consider risk management tools or
insurance to minimize the main risks of an international transaction:
commercial or buyer risk, political or country risk, and currency risk.

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Prepared By Shahroz Abid


Management of Mk.Sons.Textile Mills Limited always review the mission and
goals then they can do the internal and external environment analysis to
identify elements that influence the organization performance. To determine
such elements SWOT analysis is conducted. SWOT analysis is the method
that helps manager identifies the organizational strength, weaknesses,
opportunities and threats.

Mk. Sons.Textile Mills (Pvt.) Ltd. is growing organization in the Pakistan. It
has the great strength, which can be explain under following headings:
Human resource
Market share

Capital can be a great strength for any organization. In the availability of
capital any new business operation can be start easily. So it is considering one
of great strength for the Mk.Sons.Textile Mills Limited

Human resource is also most important strength for some organizations. In
Mk.sons. Textile Mills Limited highly qualified staff is the strength of the
organization. Mk.Sons. Textile Mills Limited offer good salary package &
incentives thats why intelligent & qualified staff is hire by this group.

Quality is the main point for the customer. Mk.Sons. Textile Mills Limited has
the supreme quality in curtains, bed sheets, pillow covers, and quilt covers.
Quality generates the customer loyalty thats why quality is strength for the
Mk.Sons.Textile Mills Limited.

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In the export industry of Faisalabad, Mk.Sons.Textile (Pvt.) Ltd has good
market share as for as foreign market is concerned. The customer wants to buy
product from reliable source. Market share is considered to be on of major
strength of mk.Sons. Textile Mills Limited. Mk.Sons. Textile Mills (Pvt.) Ltd.
having market share in Europe, Far East, America , Canada. United Kingdom
(U.K) South Africa East Asia.
Mk.Sons. Textile Mills (Pvt.) Ltd. having weaknesses in fulfilling demand of
foreign buyers due to shortage of capital. Basic reason for is that, there is huge
market lied in Europe, Far East, America, Latin America; so it is impossible to
capture all the market with too few capital which is the core issue in the
growing organization like Mk.Sons. Textile Mills Limited. However I found
some weaknesses that is mention below:
The weakness I found is that Mk.Sons. Textile Mills (Pvt.) Ltd. cannot be
fulfills the demand of the customers. However, Mk.sons. Textiles provide
goods in Europe,USA. They can fulfill the demand of their buyers by
establishing more units and providing highly qualitative goods that can be
very much beneficial for them.

Business is the game to take advantage from the opportunities. Mk.Sons.
Textile Mills (Pvt.) Ltd. also takes advantage from the opportunities. These
opportunities are in the following:

Other Business Operation

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It provides all of its production to the international market. There is an
opportunity to export bed sheets, quilt covers, curtains to other countries and
get high revenues.

Other Business Operations

It has the opportunity to acquire another business like printing and dying units.
There is an opportunity to adopt backward and forward integration as for as
export business is concerned.

WTO is also been going to applied almost all over the world. The impact of its
application would be very positive and open new markets for exports. It has
been great chances for textiles sector to get the benefits of it. Mk.Sons. Textile
Mills Limited should avail this opportunity to enhance its operation in
different regions around the globe.

Threats are also consist of following factors, which are given below:

Govt. agencies
Raw material supply

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Prepared By Shahroz Abid



In Mk.Sons. Textile Mills (Pvt.) Ltd.; the internee has to done the internship in
export department. It is the principle that they have to do their internship in
export department. The purpose is that internee has to get the maximum
knowledge about export process.
I have done my internship in the export department of Mk.Sons.Textile Mills
Limited, where I perform the number of duties, which are, describe under
these headings

Understanding of Related Documents

The first duty, which I have to perform in the department, is to gain complete
understanding of the related documents, which are made on the daily basis and
essential for export process.
These documents are:

Yarn rates
Exchange rates
Production report
Certificate of Origin
Bill of Lading
Sampling process
Daily dispatches

Report Generation
My important duty is to gain complete knowledge about report. The things
which have to understand are;

Form where it comes

Who generate it
How made changes in it
Where it goes

This report is about the dispatches order (DO) generation.

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Process Know How

In export department they give the basic knowledge about all the process.
They dont allow interacting directly with supplier or to made change in the
daily activities as my self. Because internee is untrained, he has to follow the
instruction of his designated person. So, it was my duty to get full knowledge
regarding export process.

Technical Terminologies
There are number of terminologies are used by the professional of this field.
To understand the work and dealing with customer, it is important to learn
these terminologies. So it is my duty to complete command to these technical

E-Form Filling Checks

The E-form stands for export for which is very essential part of exporting
goods from home country to rest of the world. I was assigned to check the
filling of the E-form of the company dealing in exports. The duty includes
proper maintenance of the documents and rectifies the errors if it is
incorporated in the E-form.

Custom Clearing Document Checks

Custom clearing document are those document which are sent to custom
department for further continuing the export process. As an internee, it is duty
which was given to me to check out these documents whether these documents
are been fully completed and filed in the appropriate fashion.

Freight Bill Checks (Shipping Line)

Freight bills constitute of the bills which are being given by the shipping line
for the purpose of charging some amounts on the shipment of goods from
home country to the exporting country. The amount of freight bill differs from
country to country. It was the duty for me to check out the rate prevailing
among different shipping lines and observe which one is most suitable as for
as price is concerned. This leads to cost reduction policy applied by the
Mk.Sons.Textile Mills (Pvt.) Ltd. in making its product more competitive.

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Understanding the Production Program

The production program makes it possible for companies to make product
according to specification of the buyers. It is essential for people working in
the export department to fully aware of the entire production program done in
the factory. So that they can be able to settle their contract in the appropriate
fashion. Its my duty to fully aware of weaving, printing, cutting, finishing of

Preparation of Sample
The order from importer is come to the exporter that is in the form of sample.
The sample is sent by the buyer for the specification of goods which is
demanded by him. The sampling process is considered to be the most
important and crucial process as for as export is concerned.
The duty which was given me to check the samples and their proper
maintenance to be done in sample department

Banking Channel for Exports

The banking channel is involved in exports. Banks provide their services in
setting the agreement by providing necessary export document to between
buyers and sellers.
It is very necessary for learners to get involved and see the process of
documents which has been done. In this regard, it was considered necessary to
observe all the procedure taken place by visiting the corresponding banks.

Preparation of Certificate of Origin (CoO)

Certificate of origin is the document which showed that goods are solely been
manufactured in the exporting country. This document must be attached along
with other documents. This document is prepared with certain care and
necessary fulfillment requires good skills and knowledge regarding
commodities to be exported.
Its duty to prepare the Certificate of Origin. If there are some errors occupied
in the form that must been rectify.

Insurance of Container of Goods

Container of goods is being properly insured before sending it to foreign
countries. It was my duty to check the document regarding container of goods
whether insured properly.

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Process of Export Documents (L/C, D.A, D.P)

The export process requires L/C, D.A, D.P documents which are been properly
prepare and managed. These documents must been carefully handled. As an
internee, its my obligation to be carefully see the document. How they are
prepared and checked.

Costing Of Export Commodities

Costing of export commodities is very much necessary as for as exports is
concerned. All the profit of organization depends upon the costing. These
include from raw material to the finished product. I have been assigned to
watch out the costing procedure carefully and make some suggestion to reduce
the cost of products.

As the duties are assign to me and I properly done the duties how I accomplish
my duties and how they evaluate the performance of internee. The details of
my accomplishments are as under;

Data Maintaining
The duty is assign to me is to maintain the data. In this process I have done the
work in computers, by hand, where it is store and all other things about the
maintenance of data. The filing of important documents is part of my job.

Report Generation
I also review the process of report generation. In my accomplishment it is also
included to see the report generation process. In the process I review the
following things:
Yarn rates
Exchange rates (Dollar rates)
Production report
Certificate of Origin
Bill of Lading
Sampling process
Daily dispatches

Process Know How

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I got the process know how of the export department. Its my accomplishment
to review and learn about the system, how it works. I did all the checking of
documents necessary for exports.

Cross Check
When an internee generates dispatch orders? It is cross check usually by the
trainee officer or any senior person working in the department. In this cross
check they check your work is it right or not.

Performance Evaluation
During internship, performance evaluation is being made by the department.
They see the following points during performance evaluation:

Whether it takes interest or not

Proper dress up
Tendency to work accomplishment
Market information


During my internship I got a lot of new knowledge about exports, its market
and the export department. I describe my knowledge what I got, are being
mentioned below:

What is Exports?
What is Yarn?
Documentation & report generation
Customer interaction
Technical terminologies
Planning & forecasting
Targeting & positioning

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What is Export?
First of all I got knowledge what is Exports? The whole process of export in
which necessary document are being used.

Documentation & Report Generation

In my internship I learn about the documentation and report generation in the
export department. Report is already developed but there are some changes
like quality and prices of yarn; regarding bed sheet, quilt cover, curtain which
are being observed and taken on daily basis. I learn that how these changes
take place and develop dispatch orders.

Customer Interaction
Customer dealing and interaction is very important step in the export
department. However, I dont have allowed to directly dealing with clients; but
they told the procedure and ways of communication. Export department
interact with customers by the following ways:
Tele marketing

By online services

Technical Terminologies
In the export, there are number of terminologies which are being used. These
terminologies are known by those persons, which are doing yarn business. So,
I also learn some of these technical terminologies. Some of them are;


(Bill of Lading)
(Certificate of Origin)
(Cash In Advance)
(Export Form)
(dispatch order)
(Cash against Documents)
(Free On Board)
(Free In)
(Free Out)
(Letter of Credit)

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(Sight Draft)
(Document Against)
(Document Payment)

Planning & Forecasting

During my internship in the export department I have learn how they made
planning and forecast about future conditions. However, they dont involve me
to attend meetings in which they did all this but they just give me overview of
this process.
In the export department it is their responsibility to make the budget so, I have
learned on what factors they see during allocation of resources. They told
about the functions of the budget but dont give deep introduction about it.
Targeting & Positioning
They give me the knowledge about how they target the customers, made
segmentation and positioning the products. They told the functions which have
been performing in the export department and techniques on which they target
customers and position the product.
During my internship I have to face some problems, which proof the hurdles
in my learning process. It is well organized company but there are some
problems, which are given below:

Sharing information
Holding point
Technical terminologies
Directly interaction

Sharing Information
In Mk.Sons. Textile Mills (Pvt.) Ltd. internee dont allow to attend any type of
meeting among top level management. Because, internee has to go after some
months after the completion of his internship and they dont want to share
their companys secret information regarding secret of export with him. So due
to this, internee miss the great opportunity that how planning, forecasting and
matters are discussed and problems are settled down.

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Holding Point
In my internship the problem of holding points also to face. Holding point
means that some secrets and real points by which they made contacts with
customers and compete with competitors. So, the secrecy of these points
creates problems in my learning process.
Technical Terminologies
Export field is very broad in nature, which cannot understand within some
months internship. There is lot of difficult and complex terminologies are
used which require a long time period for learning. So, this thing also create
problem for me during my internship.
Direct Interaction
During my internship they dont allow me to directly interact with foreign
clients because they consider that internee have not proper knowledge about
how to deal with these clients. So, due to this reason I miss the opportunity to
learn many things, which comes by practical work.

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How Experience Impact My Career

Mk.SonsTextile Mills Limited provides me a chance to compete my
theoretical knowledge with the practical life in the industry and I did it
successfully and I found some obstacle in the way of progressing and
achieving my duties which are assigned to me. These duties gave me bundles
of knowledge that how I can perform well and eradicate the barrier standing in
the way of progress. That practical knowledge or experience has become my
intangible asset and I can use it any time and anywhere to expose my abilities
in the professional road.
What duties I performed give me a lucrative knowledge and experience and
that experience will help me in my future. The problems I have seen on the
road of internship also provide me knowledge or give me a lesson that no any
problem is here permanently and no need to fear about any problem. Problem
only demand the well change in the existing process or living style if you will
adopt the positive change then you can easily remove the problem and carry
on the progress of your career.
Following points should be considered under this heading of how experience
impacts my career.

Develop confidence
Provide help to make a good career
It is my passion to do the business of import and export
Two month help me to become a importer/exporter
No fear of problem
Be prepare for occasionally problem
Better chances to grow

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