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CHAPTER I

INTRODUCTION

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INTRODUCTION
As a part of the course curriculum, students of B.com department Kannur
University are to undergo one month project internship in an organization.
The basic aim of the internship training is to gain the first hand practical
knowledge from the company besides the theoretical knowledge. The observation of
the overall performance and activities of the individual functional department of the
company is the basic aim.
Sulfex India Private Limited is a company founded in the year 1994 by Mr.
Muhammad Kunhi, a prominent NRI business personality with diverse interest in
rubberized coir, ply woods and construction in India and trading activities in the
Middle East. The plant employees 400 highly skilled personnel directly and another
2000 indirectly. The Sulfex group is a fast growing entity, surging ahead with various
business interest felled an undying passion to pursue excellence on all front. sulfex
aims to create lasting value of customers across the world.
All the above distinguished features and well defined function make the
company apt for the internship training

1.2 OBJECTIVE THE STUDIES


1. To make a study on the Sulfex Mattress Company as a whole.
2. To study and identify the various department.
3. To understand the strength and weakness of the company.
4. To conduct a general study about functional area of the company's production,
marketing, personnel & finance.
5. To make recommendation if any based on the findings of the study.

1.3 SCOPE OF STUDIES


The study was conducted in SULFEX MATTRESS COMPANY at
Elamberampara in Panniyoor Gir'nia Panchayat.
The study gives a fine idea about strategies implemented company for its
product. The study can be taken as a basis in case of similar studies by venture in their
field.

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1.4 RESEARCH METHODOLOGY
The methodology used in this study involves the collection of data through
primary and secondary source.

1. PRIMARY DATA
Primary data is collected from primary sources. The data's collected through
with management person, personnel's and other staff of the company.

2. SECONDARY DATA
Secondary data's are collected from secondary sources like,
 Company records
 Magazines
 Management books
 Internet

LIMITATION OF THE STUDY


 Since it was a private company, findings and conclusion were limited to the
extent of data that the company was willing to disclose.
 The study was conducted mainly by referring past records.
 Managers and workers were too busy to share data.

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CHAPTER II
INDUSTRY PROFILE

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2.1. BIRTH OF RUBBERIZED COIR
The birth of rubberized coir industry is quite amusing and interesting. Prior to
the year 1960, people hardly had no idea of this novel and high utility product. In
those days the world famous car manufactures MIS Volks Wagen of Germany. We are
using horse as cushion filing marketing for their car seats.
As their production increased from 100 cars per day to 300, there was clearly a
need of raw material, this necessitated a suitable alternative product for urbanization
and which would suit to their specification of various alternative tried like sisal fiber,
jute fiber, and the coir fiber were decidedly found to the best. This was the beginning
of rubberized coir industry.
In the global market the important use of rubberized coir been in the
automobile industry. In the domestic front, initially the growth of rubberized coir
manufacturing industry was very slow. Particularly as lead matters owing to lack of
awareness ordinary organized marketing efforts.
There was total disapproval of this product in all sectors when introduced as a
healthy hygienic cushioning material. People considered it as a dirty, filthy low cost
and rough product meant for the low income segment j of the customer market. The
PU form products in view of its soft feel used to be considered as luxury product and
had the preference of the upper segment of the consumer market. The situations
gradually changed and the seventies witnessed rapid growth of the industry with
product finding more and more acceptance and outlets on account of consumer public
realizing its unique characteristics functional aspects and cost advantages.
Slowly many state governments rubberized coir “wealth from waste” and
advocate the use of rubberized coir mattresses in various hospitals, health, clinic etc.
through issue of government circulars. The word mattress originated from the French
word “MATERAS” in A.D 1300.

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2.2 HISTORY OF THE PRODUCT
2.2.1 HISTORY OF BEDS
A bed is piece of furniture upon which a person may recline or sleep, in many
cultures and for many centuries the bed was considered the most important piece of
furniture in the horse and a type of status symbol. Beds were used in ancient Egypt as
more than a place for sleeping, beds was used as a place to eat meals and uncertain
socially.
According to a brief history of beds, "The earliest beds were shallow chest in
which the bedding was placed. The first attempt at a soft basis consisted of ropes
stretched across a wooden framework".

2.2.2 BEDS THROUGH HISTORY


A typical bed of 1600 in its simplest form was a timber frame with rope or
leather supports. The mattress was a bag of soft filling which has most commonly
stewed and sometimes wool that was covered in plain, cheap fabrics. The more
expensive once of this period had much the same bed frame perhaps a little sturdier-
with a lower bag of wool and a top bag of feathers subtitling the uncomfortable plain
straw mattress. This was also covered in plain fabrics.
During the renaissance the bed structure was much same, however the plain
fabric used to cover the mattress progressed to being covered in a much better quality
slip cover. In the mid-18th century, changes were made. The over become made of 5
quality linen or cotton, the mattress cane box was shaped or bordered and the filings
available were natural and plenty, including coconut fiber, cotton wool and horsehair.
The mattress also become tufted or buttoned to hold the filing and cover together and
the edges were stitched. More expensive beds were, much the same but with two or
more layers of straw, horsehair and feathers were laid on to each other for extra
comfort. These are the types of mattress that Eric Marr made and reconstructed.
Iron and steel preplaced the past timber frames in the late 19th century, and
better filings and fabrics were used on the mattress. Reproduction of these was also
manufactured by Eric. In the 19900's the beds were either as above or given, which
were made of individual springs tied in to a timber frame and covered.

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In the most expensive bards of 1929 were latex rubber mattress produced by
the very successful “Dunlopillow”. Pocket spring was also introduced. These were
individual springs sewn in to linked fabric bags. By 1950, Frank was in control of his
own company and was producing innerspring divan bases that were wire units fixed
on to timber frames.
The mattress was also innerspring units that where upholstered and tape edged
with a machine. Before this time, all the work was done by hand by hand except the
swing of the cases.
Spring and form become major component in the 1960's and frank replaced
the previous natural fibers with these. The 1970’s saw the invention of the waterbed
and the bed takeover of form; the majority of beds were made with this material.
Springs however still remain popular yet expensive. In this period Both Geoff and
Frank were working on such beds. Mechanization increased greatly in the 1980's and
mattress and based were constructed with the aid of computer production lines.

2.3 MATRESS HISTORY IN YEARS


10000 Years ago, in the Neolithic period, people began sleeping on primitive
beds.
3400 BC: Egyptian pharaohs discovers the benefits of arising a pallet off the
king TUTANKAHMEN had a bed of ebony and gold. Common people slept on palm
bows heaped in the corner of their home.
Roman Empire, first luxury bed. Often decorated with gold, silver or bronze,
these beds featured mattresses stuffed with reeds, hay, wool or feathers.
Roman Empire, Roman discovers the waterbeds. The sleeper would recline in
a cradle of warm water until drowsy, then be lifted on to an adjacent cradle with a
mattress, were they would be rocked to sleep.
The late 18th centuries: Advent of the cast iron bed and cotton mattress.
Together, they provide a sleeping that was less attractive to bugs. Until that time,
assorted vermin were simply accepted as an accepted component of even the most
royal beds.

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1856: The first coir spring construction for bedding was patent. 1950’s to
1960’s: Modem waterbed introduced. Ad ustable beds become popular with
consumers.
1980's: Airbeds introduced.
1990’s: Spacious sleeping is once again on the raise. In 1999 the queen-size
mattress becomes America's most popular choice for mattress size- for the first time
ever-beating the twin. 2000's: choice and comforts are key words in contemporary
bedding. In addition to almost unlimited range of innerspring mattress design, new
type of foam mattress cores (such as memory or air beds, waterbeds and high-tech
adjustment sleep sets offer consumers attractive, quality alternative. Pillow top
mattress, a popular innovation on luxury, offer an extra layer of soft cushioning, and
single sides no flip mattress are common rubber mattress and pillows appeared on the
market).

2.4 THE MATTRESS


A Short of mattress making tells us that “a typical bed of 1600 in its simplest
form was a timber frame with rope or leather supports”. The mattress was a bag filing
which was most commonly straw and sometimes wool that was covered in plain
cheap fabric.
In the mid 18 th entries the cover become made of quality linen or cotton, the
mattress cane box was shaped or bordered and the filling available were natural and
plenty, including coconut fiber cotton, wool and horse hair. The mattress also becomes
tufted to hold the filing cover together and the edges were stitched.
Iron and steel replaced the past timber frames in the 19th centuries. The most
expensive of 1929 were latex rubber mattress product by the very successful
“Dunlopillow”. Pocket spring mattress was also introduced. These were individual
springs sewn linked fabric bags.

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CHPATER III
COMPANY PROFILE

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3.1 SULFEX INDIA PVT LTD.

Sulfex India Private Limited is a company founded in the year 1994, by Mr.
Muhammad Kunhi, a prominent NRI business personality with diverse interest in
rubberized coir, ply woods and construction in India and trading activities in the
Middle East. The Sulfex group is a fast growing entity, surging ahead with various
business interests felled by an undying passion to pursue excellence on all front,
Sulfex aims to create lasting value for customers across the world.

Beginning as the manufactures of exceptional quality rubberized coir mattress,


the Sulfex group has come a long way, today. Together, the two state of the art
manufacturing plant, via Sulfex fiber products and Sulfex Mattress Company has
grown rapidly. Strategically situated in northern part of Kerala state, account for a
mammoth 8000 metric tons annual production capacity which means over 2500
mattress a day. Bulled as having India's second largest and most sophisticated plant
capacity for rubberized coir mattresses. As well as allied product like carpets under
lays, packing pads and air conditioner filter and companion products like pillows,
cushions, bolsters, bed lines bath towels and a range of door and bath mats. The high
density rubberized coir bare blocks that Sulfex produce are highly recommended as
top layer for spring mattress worldwide.

The plant employs 400 highly skilled personnel's directly, and another 2000
indirectly. Credited with ISO 9001 and Bureau of India Standard Certification, the
plant follows all globally accepted policies from 1-IACCP norms to environment care
to the custom of never resorting to child labor to the last world.

With a turn over that's racing past 400 million in Indian currencies, the brand
and company are formidably poised to soar higher. To take full advantage of future
possibilities, the company is expanding its core competencies. By consolidating its
strength further from its strong hold, the Kerala.

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Through a wide network of over 2000 dealers, Sulfex is expanding from its
South Indian markets to the whole of India. Backed by a mammoth production
capacity and proactive logistics capacity, Sulfex is positioning itself as a front
lineplayer in the whole country, beside a fully dedicated marketing division, with its
base ,t3 in Bangalore, the software haven, the company is making strategic in roads in
to more potential market. While a full - fledged overseas marketing division based in
Dubai-UAE, is taping the export marketing potential.

Sulfex mattress and allied products like pillows, bolsters and mats are top
selling amidst their segments, today, thanks to the single-minded dedications, behind.
Sulfex mattress is crafted precisely, as per customer preference. They provided a
scientifically tested back support and soothing comfort a sleeping body needs. In the
entire segment, perhaps Sulfex is the only brand, which has stuck the “Optimum Price
Quality” right. By providing more mattresses (more cubic area by giving more
thickness than what is listed) they ensure full value for money.

The unique sideblanketing (the only to have this specially) prevents sagging
and keeps 'mil' dimensional stability in fact, inspite of long use for the critical Tape
Edging Process. The company relies on imported machineries and highly skilled
manpower. Continuous quality upkeep and an attention to detail ensure that each
mattress '43 provides maximum sleeping comfort and extra long life.

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ORGANIZATION STRUCTURE OF SULFEX INDIA PVT. LTD

Managing Director

General Director

Production Marketing Finance Personnel


In Manager Manager Manager

Plant in Production Area Sales


Accountant Staf
Charge in Charge Manger

Sales Officer Cashier Workers

Sales Executive Staf

Production Production
Supervisors Supervisors

Foreman
Workers Workers

Electrical Machines

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ORGANIZATION AT A GLANCE
Company name :Sulfex India Pvt. Ltd
Business Type : Manufacturer /wholesale Supplier
Product Name : Rubberized Coir Mattress
Plant Location : Pallivayal, Kannur
Company Address : Elemberampara, Pallivayal
P.O. Taliparamba Kannur, Kerala-670563
Tel- 0497-2780747, 2780748, Fax: 0497-
2780848 E-mail: Sulfex&sancharnet.in
Website:www.sulfexmattress.com
Annual turnover : 250-300 million (in rupees)
Production offered : Mattress, Pillows, Cushions, Doors mats,
Airconditioner filters, Packing pads
Production capacity : 2500mattress / day

OWNER SHIP
Constitution : Proprietorship
Year of Establishment : 1994
Owner : MTP Mohammed Kunhi

EXPORTS & SALES


Main Markets : Japan, Maldives, Australia, Singapore
Total Annual Sales Volume : US$1 Million — US$ 2.5 Million

FACTORY INFORMATION
No. of R&D Staffs : Production Capasity
Total Employees : 210 Persons

WORKING HOURS
Plant : 24 Hours
Office : 8 Hours

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VISION
The Sulfex group of company is one of the leading mattress manufactures in
South India. The company's vision is to be the most prominent in this sector.

MISSION
The aim of Sulfex Mattress Company is to produce agric - based or eco
friendly product with natural resources. Sulfex Mattress Company also utilize the
available resources more efficiently. Their consumption of raw material is minimum
and aim for maximum comfort.

OBJECTIVES OF THE COMPANY


 Produce eco - friendly products.
 Minimum rejection or wastage.
 To satisfy the customers by providing the right quality goods at the right time
and at right place and also right price.
 Economy in production.

AWARDS AND ACHIEVEMENTS OF THE COMPANY


 ISO 9001: 2008, ISI and BIS certification for the company.
 Management system certified company.
 First company to have DCQA (Director General of Quality Assurance)
Certification.
 Best small scale industry award 1998-99.
 Kerala Government consumer Award for quality in the year 2000 • National
small scale industries Award (NSIC).
 Best performer award from Canara Bank

SULFEX MOTTO
 Our customer is the most important person in our premises.
 Our employees and our works are our assets.
 We treat our well wishers with dighity, respect and care.

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 We are steered by the needs and requirements of our customers and strive to
exceed their expectation every time.
 We are responsible to the community in which we do business building their
skills and strength as we do our own.
 We generate team spirit and encourage employee participation in the process
of improvement.
 We never compromise the quality of our products.
 We search and innovate for ways to improve our skills to serve our customers
better.

3.4 PRODUCT PROFILE


A front line manufacturer with established core-competencies, Sulfex,
consistently satisfies the comfort expectations of discerning customer, across India.
What make the Sulfex mattress special is the unique combination of the 100% natural
coir and latex and the advanced manufacturing technology. Arrived upon, thanks to
the company's insight into the Indian sleep habits and the dedicated research efforts
by health experts. This offers maximum comfort and right support for your body,
while you are fast asleep.
There is millions of little coir spring inside of a Sulfex mattress, which touch
every part of our body with the correct amount of pressure. They also embrace and
gently message the curve of body, stimulating blood flow and muscle movement. The
company also produces companion products like pillows, cushions, bolsters and
different kind of mats, kitchen matsetc along with rubberized coir mattress.
Follow are the various ranges of products offered by the Sulfex Company,
1. Sulfex mattress.
2. Sulfex cushions, pillows and bolsters.
3. Sulfex quick dry mats.

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3.4.1 SULFEX MATTRESS
Sulfex mattress proved scientifically tested back support and soothing
comfort. The factory is equipped with advanced machinery and skilled personnel to
streamline of the stage of production. The main objective of the company is more
mattress per mattress (more cubic area by giving more thickness than what is listed)
the unique side blanketing (the only mattress to have this specialty) prevents sagging
and helps keep dimensional stability in act, in spite of long use. For the critical tape
edging process, the company reties in imported machinery and highly skilled
manpower. Continuous quality upkeep and an attention to details ensure that each
mattress provided maximum sleeping comfort and extra long life. The two critical
bench marks for any mattress.
Sulfex produces three different grades of mattress namely soft grade, width
and density. Size varies from length. Common size are 72 inches, 75 and 78 inch.
Width varies from 24”, 30”, 33”, 36”, 421 1 1 48” 9 k 6011, 72”, etc. thickness varies
from 1 inch to 12 inches. Density of the mattress is 80. And also the products are
available in any size and thickness as required by the customer.
Sulfex mattress are available in various surface patterns that cares the contours
of you body. The materials used for the surface are technically tested and also very to
suit your liking and requirement.
Sulfex luxury mattress are manufactured in 5 style to suit various life style and
budgets. They are
1. Sulfex President Mattress
2. Sulfex Fantasy Plus Mattress
3. Sulfex Heritage Mattress
4. Sulfex Excelsior Mattress
5. Sulfex Tranquil Mattress

1) Sulfex President
Design especially for the most luxurious experiences. Excludes elegance and
indulgence, every inch. Super thick, with rich rubber tapping to sink in softly. Strong
inner backing to help your body retain the natural contours. A wide range to pick your
right president.

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2) Sulfex Fantasy Plus
Offers plush, but firm backing for your fan-filled indulgences. Yes, it's the
ideal comfort that newly-weds yeam for. It is also the choice mattress for hoteliers to
pamper their chicest guests. Wide range to satisfy every taste.
3) Sulfex heritage
A top of the economy mattress offers you soft comfort firm backine. Looks
plus luxury, with superb finishing, type edging and trendy cover design. A rich
collection of pastel / floral design to choose from.

4) Sulfex Excelsior
Exquisite elegance takes the shape of mattress! You’ll admire the majestic
quilting and the superior quality of the cloth and the finest shades and designs. As for
its comfort, you’ll sure surrender! The wide range offers you a lot to indulge in.

5) Sulfex Tranquil
The perfect hospital mattress. Designed and made carefully, taking into
account the demanding needs of the hospital wards and operating tables. The unique
combination of coir and latex helps patients relax in comfort. The high quality rexine
covering lends softness and prevents any kind of moisture sleeping down to the
insides. Washable, untearable, easy to carry and foldable.

3.4.2 Sulfex Cushions, Pillows and bolsters


A range of exquisite pillows, cushions and bolsters available in matching
colour and design and get the pillows in different sizes and name like prime pillows,
premium pillows, pride and regular pillows, square cushion, round cushions etc.
When you choose the best Sulfex pillows, cushions and bolsters.

3.4.2 Sulfex Quick Dry Mats


Sulfex introduces range of finely crafted mats for entrances, kitchen and
bathrooms. The Quick Dry bathroom mats have excellent moisture absorption
capacity. And dries well in normal room temperature. Easy to clean and last long.

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CHAPTER IV
DEPARTMENTAL ANALYSIS

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4.1 PRODUCTION DEPARTMENT

INTRODUCTION
Among all the functional areas of management, production is considered to be
crucial in any organization. Production is the process by which raw materials and
other inputs are converted in to finished products. For long the term production has
been associated only with a factory like situation where goods are produced in the
physical form.

Factory has been defined as any premises in which persons are employed for
the purpose of making, altering, repairing, ornamenting, finishing, cleaning, washing,
breaking, demolishing or adopting for sale, any article. Improved production
technology, efficient utilization of materials and cost efficiencies are the important
factors, which determine the long term success of an organization. Sul fex company
has a good production department. The factory manager is the head of the production
department.

All decision regarding the production is taken by the production department.


Factory manager is assisted by Mechanical Engineers, Electrical Engineers,
Production supervisor and quality controller.

Activities of Production Department

The entire responsibilities of the production department rest with factory


manager. As such overall production activities are performed by production
department under the control of factory manager.

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STRUCTURE OF PRODUCTION

FACTORY MANAGER

PRODUCTION IN
PLANT IN CHARGE
CHARGE

FOREMAN

PRODUCTION FINISHING
SUPERVISOR SUPERVISOR

MECHANICS
ELECTRICIANS
HELPER

WORKERS WORKERS

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Production planning
The firm prepares annual statement of production planning, based on the
market demand and special orders. Production planning separately mention monthly,
weekly and daily budget target. Thus it is based on the production planning that firm
carry out its daily performance report and other performance reports and so on.

Resource Planning
Resource planning depends on production planning. It is only after production
planning there the resource planning can be done. The function of resource planning
is done h purchase officer related to the amount and time.

Production
Based on customer specification and approval of sample production is made
and also ascertains to know whether production is conformity to the customer's order
and specifications. These will helps to know whether production meets the standard
norms and quality standards setup in each stage of production.

Raw Materials
The raw materials used for the production are coconut fiber, latex compound_
chemicals, cloth, PU foam, thread label, polythene cover, EP Sheet etc. A description
about the raw materials is as follows;

1. Coconut Fiber
The company buys the fiber in the form of rope. Because curled fiber is
important for the production of mattress. Rope is made by twisting the fiber and
curling it. The moisture content of the coir should be up to 15%. This coir is untwisted
at the time of the production. Ropes are mainly available from Pollachi, Karnataka
and Tamilnadu.

2. Compounded Latex
Latex is made available from Wayanad and Kasargod. Compound latex is
made by adding chemicals and china clays with the latex. Sulfa use three different

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types of namely field latex the fresh milk directly from the orchard, senex latex-
contains 60% of DRC. And cream latex contains 45% to 60% of DRC-According to
the usage of latex, quality of the mattress will vary.

3. Cloth
Cloth are purchased from different places according to the availability.
Thousands of different prints and colors of cloths are used for production. Mainly
used types of cloths are, jet card type cloth, bisques cloth and also quilted cloths are
also used for production. Sulfa could not have quilting machine because it costs very
high. Quilting is made from Bangalore, Karnataka etc. and the cloths used for quilting
is provided by the company.

4. Chemicals
Chemicals are used for preparing compound latex. Important chemicals used
are zinc oxide, sulfate, TDQ,ZDC, NNO etc.

5. PU Foam
Poly urethane foam is used for covering the top most part of the bare and it
gives smoothness. Commonly used PU foam has 8mm thickness and 14 densities.

Quality Parameters of Raw Materials


 The ammonia content in the field latex should be minimum.
 The moisture content of the rope should be limited up to 15%.

Latex is a colloidal solution of rubber particles in water. Latex is generally


preserved in Ammonia gas. The production of rubberized coir is the most important of
all latex processing as it is the bulk consumer of latex used directly in rubber industry.

Production Capacity
Sulfex have a very production capacity. Sulfex account for a mammoth 8000
MT annual production capacity, which means it can produce over 2500 mattress a day.

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Billed as having India’s second largest and most sophisticated plant capacity for
rubberized coir mattress as well allied products like carpet under lies, packing pads
and air conditioner filters.

Production Process
In production process first of all coir rope is untwisted. These hacked ropes are
sprayed with compound latex. Then it makes the form of bare sheet. Bare sheets are
then passed through drum press, cutted it and vulcanized it after completing all work.
At last furnishing it. These processed are shown below in detail.
1. Preparation of compound latex
2. Rope dying
3. Untwisting.
4. Sheet making
5. Sheet cutting
6. Pre pressing
7. Hydraulic pressing
8. Vulcanization
9. Size cutting
10. Side walling
11. Pasting and furnishing
12. Packing

Production Process in Details

1) Preparation of latex compound


For the preparation of latex compound there is three Boll mill. First Boll mill
contain chine clay and other two contains chemicals and latex. These all are grinded
from the Boll mill and mixed together. Various chemicals used for this purpose are
sulphur, zinc, oxide, TDQ,ZDC and NNO etc. This latex is located to the service tank
and loosens it with a pressure of 105.

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2) Rom Drying
Coconut fiber is the main raw material used for production. Company gets it in
the form of rope. This is to avoid impurities and dust particles and also curling of
fiber is important. More curling of fiber means more quality of the product. These
ropes are passes to the heating chamber to remove the moisture of the rope the ropes
are dried by using temperature.

3) Untwisting the rope


After drying the rope from the heating chamber this coir are passes through
untwisting machine. From these machine ropes are untwisted and become in the form
of hacked fiber.

4) Sheet Making
Through conveyer belt fibers are spreader over the sized machine. Size of the
sheets is adjusted in the sized machine. From the latex compound is sprayed on the
loosely arranged curled fibers by means of suitable spraying devices in such a way
that a sufficient quantity will be sprayed throughout the mass without any excessive
water.

5) Sheet Cutting
The long sheet coming out from the heating chamber is cutted using digital
cutting machine. Length of the sheep can be adjusted in the machine. Sheets are
cutted in correct size through roller. These sheets are moved to the lifting machine by
using photo sensor, sheets are lifted near to the weighting machine. Every mattress
has its own weight so from weighting machine the sheets are weighted.

6) Pre Pressing
Sheets are piled up and by using drum press machine these sheets are
compressed in a mould to attain the designed shaped and mould is heated for 30-60
minutes in hot air at about 100*C. Care should be taken to avoid over curling
compression modules of the final product depends up on the density, which is

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controlled by quality filled in the mould. After preprocessing the sheets are hand
sprayed.
7) Hydraulic Pressing
The sheets after hand spraying are taken to the hydraulic pressing machine.
Here mattress is passed together under high temperature.

8) Vulcanization
Vulcanization is the process in which chemicals react with rubber in
rubberized coir. Vulcanization is done from vulcanizing chamber. It is the main
process in the production of rubberized coir industry in which Sulfa in need over
rubber latex. The product obtained passes good resistant and compression modules
and retain its shape permanently. It is fairly lightweight serves as cushioning material
for domestic upholstery, cushions etc.

9) Size Cutting
The coir mattress having shapeless edges is shaped. This is done by using
band saw. The required length and width are noted and by using band saw the
mattress is cut.

10) Side Walling


Side walling gives the mattress more strength and stiffness. For this purpose
sack and latex is used. Sulfa is the only company providing side reinforcement.

11) Pasting and Furnishing


It is under this section the mattress gets final finishing. After side walling
polyurethane foam is pasted on the top of the bare. Commonly used PU foam has 14
density and 8mmthickness and rubber foam is also used for pasting. This done only
for Sulfex president mattress. Then EP sheet is covered on the side of the bare. After
that the mattress is covered with cloth by using tape edging machine company has 5
tape machines.

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12) Packing
Polythene cover is used for packing the mattress. It is mainly done for
preserving the product from damage during transportation and storage. Goods are
checked before packing the products are ready for marketing.
Maintenance Department
Maintenance may be defined as a set of activities which helps to keep
machinery plant and other facility in working condition. Maintains is not a repairs it is
more than repairs that is the scope of maintains is much wider than repairs. Maintains
department is very important in an organization for producing product and services. It
helps to maintain quality, quality and lost of standards.
Maintenance department is very essential in production oriented firm. Sulfex
Mattress Company also has maintenance department. They undertake preventive
maintains. In Sulfex Mattress Company they plan how the maintenance works done
for 52 weeks (1 years). They plan maintenance according to the machines
.Complicated maintenance work are done by the technician from Bangalore.

MAINTENANCE DEPARTMENT CHART

MAINTENANCE DEPARTMENT

FORMAN ELECTRICAL ENGINEER

FITTER ELECTRICIAN

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QUALITY CONTROL ASSURANCE DEPARTMENT
Quality control is manufacture at different three levels. Once the raw materials
are received at the factory gate they are accepted only if they are of the required
specification such as quality and quantity etc. As accepts proceeds for production
quality of the produced goods are also monitored. This is done to alert the operating
manager to institute corrective actions before poor quality and services produced.
There after finished goods are inspected to determine their acceptability.

Quality Control policies


Sulfex is an ISO 9001 Certified company. Being an ISO 9001 Company
Sulfex give much emphasis to maintain the quality of their products. Quality meetings
are held every month and each department can give suggestion for improvement. The
company conduct internal quality audit every six month improvement. The company
conduct internal quality audit every six- month and discus about the quality measures
to the implemented proper documentation and producers are exercised to conform to
ISO 9001 standards.

Advantages of ISO 9001 Certification


 It gives reputation for the company in India and abroad.
 It excel marketing tool.
 Opportunity for increase in sales.
 Total control over the operation.
 The company's name will be known for quality standards in the International
level and its name will be listed in the international directories.
 Consistency in maintaining product quality.
 Increased customer satisfaction.
 Help in the exporting business

27
PURCHASE DEPARTMENT
Purchase department is very important in every manufacturing department.
Purchase department makes the order of raw material required for manufacturing. If
the raw material purchased by the purchase department is bad or high price this may
affect the company
The raw material is purchased from suppliers from those who supplies best
raw material at cheapest rate. In Sulfex Mattress Company there is a list of venders.
The venders are selected according to the way of delivery and their price together
with the quality.
The purchase order is prepared according to the recorder level. The recorder
level is set according to where the raw material are purchased and delivery time. The
rope, they purchase contains not more than 50% moisture.

STRUCTURE OF PURCHASE DEPARTMENT

Managing Director

General Manager

Purchase and Store Officer

Store Keeper

Store Assistant

Lab

Accounts

28
RAW MATERIAL
CLOTH
Cloths are purchased from Bombay, and some other places arc also. They
purchased according to the availability. Sulfa does not have quilting machine. So they
get quilting done for the cloth from Bangalore.

POLY URETHANE FOAM (PU FOAM)


Poly urethane foam is used for covering the top most part of the bare.
Commonly used poly urethane foam was grain thickness and 14 densities.

POLYTHENE COVER
It is to cover the mattress and outside the cover company gives brand name.
The cover is produced by outside party.

LABEL
Label is used to give product information and also company information. It
contain product name, date of purchasing, price etc.

PURCHASING DEPARTMENT PROCESS


When the production need raw material, the purchase department makes
purchase requisition note. Purchase is a formal request issued by store keeper to the
purchasing department to purchase certain material. It should be signed by the
authorizing executive. The goods receiving department check the quality of goods
received and the quality department and proper in quantity the raw material are send
to store department.

29
PROCESS OF PURCHASING DEPARTMENT

I. RECOGNITION OF NEED

2. DISRECTION OF NEED

3. SELECTION OF SUPPLIER
a) Reliability of suppliers
b) Technical ability
c) Past experience
d) Financial position
e) Relationship
f) After sales service
g) Location and buying convenience

4. PURCHASE ORDER
a) Price
b) Quantity and Quality
c) Time. Place and Date of delivery

5. RECEIVING AND INSPECTING THE MATERIAL

6. CHECKING AND PASSING THE BILL OF PAYMENT

30
MARKETING DEPARTMENT
The word ‘Market’ derived from the Latin word ‘maractus’ which means to
trade or merchandise. A market generally being described as a place or geographical
are where buyer and seller meet and function together. In economics market means
aggregate of potential, buyers for a product or service.

STRUCTURE OF MARKETING DEPARTMENT

Managing Director

Managing Director

Senior Sales Officer Senior Sales Officer

Sales Officer Sales Officer Sales Officer Sales Officer

Sales Sales Sales Sales


Executive Executive Executive Executive

31
MARKETING
Marketing is an important business which can create and retain satisfied
customers. According to trading point of view marketing is transfer of ownership of
goods of exchange.
According to American Marketing Association (AMA) “Marketing is the
performance of business activity that direct the flow of goods and service from
producer and consumers”.
Marketing concept means the philosophy, belief or attitude of management
which it management which guide it marketing effort.
Marketing department is very important in every organization. Marketing
department helps the company to sell the product. The purchasing department plays a
major role in every type of organization. Because every organization wants to sell
their product in the market at their right time and right place.

Sales
In Sulfex mattress company most of the sales are in terms of credit the
marketing departments makes necessary steps to reduce the money in receivable, they
started offers for those customers to pay with in some specified months (cash discount
is given for those buyers who pays the money speedily)

Discounts
Discount are deduction allowed either on the selling price 01 on the amount
due. Discount are may be two types;
a) Trade discount
b) Cash discount
Sulfex Mattress Company fives discounts to customers at the time of festival
season. In Oman celebration Sulfex Mattress Company gives one cloth and two
pillow with every double mattress. As now because of the market competition Sulfex
mattress company provide pillow free with their mattress.

32
CUSTOMER
Today in business world customer is the king. In Sulfex mattress company
customer is very important. The mattress send to outside Kerala state are made
according to the taste and preference of their people in that place.
Sulfex mattress are marked mainly by two marketing companies, Sulfex India
Pvt. Ltd and Kurlon marketing division. The Sulfex mattress company use kurlon foe
marketing because sulfex India Pvt. Ltd have only limited coverage.

COMPETITORS
In modem market, there are stiff competition in the field of mattress. Sulfex
mattress company may fight their competitors in the according to their quality and
price. The main competitors of sulfex mattress company are,
1. Rubbco Mattress
2. Kurlon Mattress
3. Fiberfoam Mattress
4. Kohinoor

EXPORTING COUNTRIES
1. SOUTH AFRICA
2. AUSTRALIA (SOON)
3. FIG. 1
4. MALADWEEP
5. MALASYA

RAW MATERIAL PURCIIASING PLACE


1. ROPE — POLIACHY (TAMILNADU)
2. LATEX — KASARGOD (KERALA)
3. CHENUCAL — COCFFIN (KERALA)
4. AVIA BRAZILIANSIS — BOTTANICAL (TAMILNADU)

33
SHOWROOMS
Sulfex Mattress Company has several showrooms in Kerala and outside Keala.
Through these showrooms they provide quality product at reasonable price. The
showrooms are as follows.
HYDERRBAD
SULFEX INDIA (P) LTD
2-4-70/26/1/3/D1 SHOPNOSI.2&3
SAINAGAR, NAGOLE
HYDERBAD -50068
TEL: 040-24221490/24220254

KANNUR
SULFEX INDIA (P) Ltd
ROOM No. D1&D2J FORLIGHT COMPLEX
FORTROAD 9 KANNUR - 670001
TEL: 0497 - 2765511

MANGLORE
SULFEX INDIA (P) Ltd
SREE N116H1 APARTMENT
URWA - CIINB1 19 MANGLORE - 575006
TEU 00824 - 245138/5281368/5281369

PUNE
SULFEX INDIA (P) Ltd.
VINAYAK PARK 9 AVRALWADI ROAD. WAGHOLI
PUNE – 412207

34
FINANCE DEPARTMENT
Finance is an integrate part of modern economic life and occupied an
important place in all economic activity. Economic growth depends on the adequate
and timely finance. Finance is required to bring a business in to existence, to keep it
alive so it growing. There for all the branches of management financial management
is of highest important.
According to Ezrasolaman “Financial management is concerned with the
efficient use of an important economic resource namely capital funds”. The functions
of finance can be grouped in to their categories.
1. Finance means cash only
2. Finance is raising Rind
3. Finance is raising and utilization of fund.

STRUCTURE OF FINANCE DEPARTMENT

Managing Director

Accounts Manager

Accountant Accountant

Clerks Clerks Clerks Clerks

35
Functions of finance
1. Investment decision
2. Finance decision
3. Dividend decision
4. Liquidity decision
Finance is the lifeblood of every business. Finance is required for
commencement and growth of the business. Finance management is very important
for every organization and under capitalization. This situation says that the finance
department not working well.
The account manager is the head of the finance or accounts departments. He
has seven accounts officers under him. All financial decisions are taken by account
department.
Finance officers has the top most authority in his department under finance
manager they have account manager. There are clerk and cashier working under them.
In this department, maintenance of the account are clearly computerized.

Functions of financial department


1. Budget making and set target to be achieved
2. Finalization of account
3. Preparation of wage and salary
4. Disbursement of wage and salary
5. Maintenance of investment records, tax dedication and Deposits with revenue
authorities.
6. Supply of all kind of accounting and financial Information to the management.
7. To prepare cost records.

Additional document maintained under finance department


1. Cash book 4. Purchase ledger
5. Sales distribution and creation
2. Bank book
3. General Ledger ledger

36
Preparation of financial statement
1. Preparation of bank reconciliation statement
2. Passing adjusted journal entries
3. Receipt and disbursement statement
4. Prepare trial balance
5. Preparation of financial account
6. Preparation of budgets, budgetary control etc.
7. Co- ordination with statutory auditors 8. Preparation of statements of
receivable and payables.

Fund management
1. Assessing the daily requirements of cash and making arrangement for
withdrawal of cash.
2. Transfer of funds to the account
3. Receipt of fixed deposit issue of deposit certificates
4. Payment of interest of deposit it renewal and Maintenance of necessary book
and register.
5. Maintenance of necessary book and register for external borrowing guarantee.
6. Budgeting

CAPITAL STRUCTURE
The term capital structure refers to the mix of long term funds, long
fund preference share capital, equality share capital and includes reserves and
surplus. According to Gestenberg capital structure refers to the “make up of a
firm capitalization”.
The company was started with a capital contribution of 30 crores.
Capital is contributed by the owner and rest by term loan from bank. Company
has 5-6 shareholders. Sulfex mattress has dealing with canara bank and
overseas bank.

COSTING
Costing means application of accounting and principles of costing for
the ascertainment of cost control.
Costing is prepared for the manager to take decision regarding the
production. Sulfex provide a cost sheet for each of the enquiry or order in
consultation with the factory manager or general manager's per the costing
procedures laid down by the company.

Book keeping accounting work


1. Maintenance of vouchers bill receipt in voice etc.
2. Checking payment notes, bills, supporting vouchers and effecting payments.
3. Maintenance of cash book, bank book, journals etc.
Entering all transaction is appropriate books of verification. Sulfa has fully
computerized accounting section.

Auditing
The amount of the company should be Compulsory audited. The
accounts are audited by m/s Raji and George. Sulfex does satutaory audit,
Internal and concurrent audit. Internal auditing system was done by internal
auditor.

Tax structure
The tax structure varies with union budget. Sulfex has three types of
tax structure as it is sole proprietary partnership and a company. Company
pays sales tax, purchase tax according to Kerala Govt. Act. Purchase tax is
paid for latex. Excise duty does not exist.

Return on investment (ROD)


The return on investment is an indicator of organizational efficiency. It
means profit which can be generated from a certain amount of investment.

RO I = Profit /Fixed asset + Current asset

Considering the present performance of the company, a dividend of


20% is certain for the investment. But when consider the manifold increase in
the Production and sales in the future certainly this percentage will increase
the dividend will be transferred to the investors account periodically.

HUMAN RESOURCE DEPARTMENT

HUMAN RESOURCE
Every organization is a collection of different types of resource such as
material, machinery, money and men. Among these an important types of
organization resource is human resource. Human resource can be considered
as human capitals which consist of social capital, intellectual capital and
emotional capital, without human effort organization cannot accomplish their
objectives.
The Sulfex plants employ 400 skilled personnel directly and another
2000 indirectly, the company has well competent and satisfied workforce.
They are in good relation with the management. The workers are ready to
work in night shift and overtime these exist CITU (Centre of Indian Trade
Union) and major portion of workers support it the technical man and
supervisors to the management. The management takes corrective measures to
solve the problems of employees the company recruits the personnel's from
both local area and other states (Orissa, Karnataka). Highly skilled employees
(from Bangalore) are used for operating the Tape- edging machines of the
plants.

PERSONAL DEPARTMENT
Personal department is very organization. Personnel department mainly
deals with remuneration and working condition of workers, if a company
didn't have personnel department then workers management didn't properly
done.
In Sulfex mattress company personnel department main function is to
recruiting ad selecting new customer.

STRUCTURE OF HUMAN RESOURCE PLANNING

Managing Director

General Manager

Human Resource Manager

Assistant Manager

Administration Manager

Receptionist cum Telephone


Attender
Operator
MANPOWER PLANNING
According to Coleman manpower planning is the process of
requirements and the means for meeting those in order to carry out the
integrated plan of the organization.
In Sulfex Mattress Company the management calls review meeting.
Manpower planning is done on the basis of this review. Data regarding
manpower requirements is provided by different department needs.

Selection procedure.
The department heads inform the personnel department about how
much the personnel needed in the company.
Office staff selection is mainly done by employees contact. Selection is
based on the interview conducted by the respective department.
The workers are select mainly from the outer state. Many of the ordinal
works are done on contract basis. Lower level workers are mainly from
Bhubaneswar.
Employee composition

Category Number

Production Labour 75

Office Staff 13

Executives 2

Total 90

Compensation to employees
Compensation refers to money or other benefits received by an
employee for providing service to his employees. It includes direct cash
payment, indirect payment in the form of employee benefit and incentive to
motivate employees to strive for higher level of productivity.
The employees of Sulfex Company are satisfied about the
compensation provided by the management and it provides bonus and other
benefits at the seasonal time (mainly on Onam). Employees are also paid for
overtime work. The wages are fixed according to time rate system and the
output is also controlled.

Wages
Office staff is paid salary of Rs=2000-5000 per Moat. Trainees get 60
Rs per day. Employees is given daily wages. The employees and workers get
bonus and allowance during the festival season. The workers work at 8 hours.
Overtime wages are double of the normal wages. Workers have E.S.I
and P.P.
Employees (tower level) are provided with Medicare treatment and free
accommodation.

Training
Training refers to the imparting of specific skill, abilities and
knowledge to an employee. It is an attempt to improve the current and future
performance of the employees. Training help to remove the deficiencies in the
performance of employees. Through training efficient employees contribute to
the growth of organization.
The Sulfex company provides 'on the job training' to the recruited
EMPLOYEES. Here the employees are trained in the original work place. The
theme behind this training is learned by doing itself. Induction and orientation
are made during this period itself.

Motivation
For the purpose of motivating the workers the company provides
various schemes and facilities such as;
 Incentive Scheme
 Rest room facilities
 Neat, clear and properly ventilated working place
 Drinking water

Welfare Schemes
In Sulfex, all the employees are compulsorily subscribed to Employees
Provident Fund (EPF) and Employees State Insurance (ESI).

1. Employees State Insurance


ESI is given to the employees Linder ESI act. The act covers all the
types of workers whose remuneration does not exceed Rs. 30,000/- per annum.
Either the insured worker or a member of his family is entitled to receive the
medical benefit according to ESI act. The employees are required to contribute
1.75%of his basis allowance and employers are required to contribute 4.75%
towards ESI.

2. Employees Provident Fund


The employees are required to contribute 12% of his basic allowance
and employers are required to contribute 13% towards EPF. The total amount
is deposited with the Provident Fund Commissioner in the prescribed manner.
On superannuation, the employees get the full balance at his credit with
interest.

Leave Encashment and Holidays


All together there are 13 holidays provided to the employees as festival
holidays. Every Sunday is a holiday. Each employee is granted with 12 casual
leaves. Leaves for sickness, accidents, etc, will be allowed to the workmen as
provided for in the ESI act. However, national holidays will be allowed to the
workmen as provided for in the Kerala Industrial Establishment act.

Application for leave


Normally an application for leave should be submitted by the
employees, in the prescribed form to the production manager prior to the date
of commencement of leave. The Production Manager sanctions the
application. Application which is not satisfied by the Production Manager may
be refused.

Absence after expiry of Leave


In Sulfex an employee who remains absent after the end of the leave
will not be entitled to any leave salary for the period of such absence. Willful
absence from duty after the expiry of the leave will be treated as unauthorized
absence and renders the employee disciplinary action.

Disciplinary Mechanism of Sulfex


Whenever supervisor or management notices any in disciplinary
action, first they will advise the concerned employee to rectify it. If the
misbehavior is repeating, the management will inform the same thing to
concerned union in which the employee is a member. And if the management
is not satisfied with the performance, the management will issue the notice to
the employee. Then the employee will have to give replay to the notice.
If the management is satisfied with the reply, then they will stop the
proceeding. If the management is not satisfied with the reply, they will start
the house enquiry and, in this process employee can be represent himself of
through his union. The decisions will be final and if the employee is not
satisfied with the decision he can approach Labor court.

First Aid and Medical Facilities


Sulfex keeps first aid facility inside the factory. If any accident
happens the injured will be given first aid and sent to the nearest hospital. The
person will be given full attendance for the day and ESI will pay the bill.

Measure to Reduce Accidents


For reducing accident Sulfex follow some safety measures. The
workers are constantly reminded about the chance of accidents and for
adopting safety measures such as boards, posters, displays etc. Sulfex should
maintain proper records of accidents. By using these records, proper
information with regard to chance of accidents can be given to supervisors and
employees.

Trade Union
Trade union is an organization of workers formed to promote, protect
and improve through collective action, the social, economic and political
interest of its members. CITU is the trade union which exists in sulfex.
Workers complaints and grievances are solved with the help of trade union.
The Personnel Department conducts negotiation with Labour unions on matter
of common interest.
CHAPTER V
DATA ANALYSIS AND INTERPRETATION
TABLE 5.1
SALES OF THE COMPANY

Year Sales Percentage

2012-2013 21 18.26

2013-2014 21.5 18.69

2014-2015 23.6 20.6

2015-2016 24.3 21.13

2016-2017 24.6 21.39

Total 115 100

CHART 5.1
SALES OF THE COMPANY
22

21

20

19 Percentage

18

17

16
2012-2013 2013-2014 2014-2015 2015-2016 2016-2017

INTERPRETATION
In this table and graph shows the sales of the company during 2012-2013 to
2016-2017. The sales of the company is increasing year by year. In 2012-2013 the
sales of the company is 18.26%, in 2016-2017 it will increased to 21.39%.

TABLE 5.2
FACTORS AFFECTING PURCHASING HABIT OF PRODUCT
Particulars No.of Respondent Percentage

Price 12 20

Quantity 24 40

Discount 18 30

Packing 6 10

Total 60 100

CHART 5.2
FACTORS AFFECTING PURCHASING HABIT OF PRODUCT

Price
Quantity
Discount
Packing

INTERPRETATIONS
This table shows factors affecting the purchase habit. 20% opined price
is the factor that influenced them but 40% of opined the quality is influencing
purchasing habit of product. 30% opined discount is the factor and 10%
opined packing.

TABLE 5.3
SATISFACTION WITH THE WORKING ENVIRONMENT
Choice No. of Respondents Percentage
53.33%
Very satisfied 48
37.77%
Satisfied 34
8.9
Dissatisfied 8
100
Total 90

CHART 5.3
SATISFACTION WITH THE WORKING ENVIRONMENT

8.90%

Very Satisfied
Satisfied
53.33%
37.77% Dissatisfied

INTERPRETATIONS
The table shows the selling capacity of the organization. Now sales is to be very low.

TABLE 5.4
THE CUSTOMERS OPINION ABOUT THE QUALITY OF PRODUCT
Particulars No. of respondents Percentage

Excellent 27 54

Satisfactory 13 26

Poor 10 20

Total 50 100

CHART 5.4
THE CUSTOMERS OPINION ABOUT THE QUALITY OF PRODUCT

20.00%

Excel l ent
54.00%
Satisfactory
Poor

26.00%

INTERPRETATION

In this table and graph shows opinion about the quality of product 54% say
quality of product is excellent and 26% says satisfactory and 20% say the quality of
product is poor.

TABLE 5.5
DETAILS REGARDING MODE OF ADVERTISEMENT

Mode No. of respondents Percentage


Internet 5 10

Newspaper 25 50

Poster 15 30

TV 5 10

Total 50 100

CHART 5.5
DETAILS REGRDING MODE OF ADVERTISEMENT

50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
0%
Internet News pa per Poster TV
Percenta ge

INTERPRETATION
`The table shows that 50% can be used for people in a newspaper. In latest
using with 10% for internet used for peoples.
TABLE 5.6
QUALITY OF PRODUCTS

Opinion No. of Respondent Percentage

Highly satisfied 12 40

Satisfied 14 46
Dissatisfied 4 14

Highly dissatisfied 0 0

Total 30 100

CHART 5.6
QUALITY OF PRODUCTS

50%

45%

40%

35%

30%

25%

20%

15%

10%

5%

0%
Hi ghl y s atisfied Satisfied Di ss atisfied Hi ghl y di s s atisfied

INTERPRETATION
Out of 30 respondents 40% of them are highly satisfied, and 46% of the
respondents are satisfied, and 14% of them are dissatisfied and none of them are in
highly dissatisfied.
CHAPTER VI
FINDINGS, SUGGESTIONS AND CONCLUSION
FINDINGS

1. Sulfex is an ISO 9001 Certified company.


2. Heritage brand is most moving mattress of Sulfex Mattress Company.
3. Most of the working are agreed that incentives provided by the company.
4. According to Individual orders Sulfex produce products according to
customers and preference.
5. Turnover ratio is high.
6. Investment receivable is high.
7. Satisfied workers in Sulfex.
8. Sulfex has better experienced work force.
9. Wastemanagement is properly done.
10. Major part of the workers is happy and satisfied the working condition
provided by the company.

SUGGESTION

1. The employees are not satisfied with as compared with nature of job. So it is
feasible he a change is salary scale.
2. Introduction of new offer and scheme like will help the company to increase
sales as well as satisfaction of customer.
3. Concentrate more on employees training and employment programs. So that
employee’s performance can be improved.
4. Sulfex should consider the local people during requirements.
5. Considered to be the modem marketing tool these days.
6. The company should provide due attention on advertisement
CONCLUSION

Sulfex have made considerable achievement in the area of mattress and


related products. The company has operational experience of above 10 years.
Dedicated work and vision of MTP Muhammad Kunhi has enabled the
company to reach its position today.
Company brand image and loyalty is worth considering. Through their
efforts and quality, company has able to establish a good reputation. The
market and goodwill it enjoys appreciable indeed.
The major achievements of the company are definitely in the area of
technology, in fact compact production which is not only unbeatable to
domestic player but also for global companies. The company is intact very
keen on up gradation and implementation of latest technology wherever
possible
Successful company is one which certain up and down in the market
and able to win the battle. In fact Sulfex has been in existence for the last ten
years and it is all set to step into next millennium with glorious memory to
sell.
BIBLIOGRAPHY
BIBLIOGRAPHY

BOOKS
PRODUCTION MANAGEMENT KASASWATHAPPA
PERSONNEL MANAGEMENT C.B, MEMORIA
FINANCE MANAGEMENT SRIVASTAVA
MARKETING MANAGEMENT PHILIP KOTLER

MAGAZINES
COIR NEWS
COMPANY BROUCHERS

WEBSITES
www.sullexmat.tress.com