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DECLARATION

I undersigned YOGENDRA B. BHANDERI student of S.Y. B.B.A. in R. P. Bhalodia College, would like to declare that this project report is my own work, for the completion of this work I had taken guidance from Mr. SAVAN RUPALA.

This work has not been previously submitted to any other university for any examination.

Date :-

Place :- Rajkot SIGN.


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(Yogendra B. Bhanderi )

ACKNOWLEDGENENT
It is quite apparent that we have limited knowledge but most of us try to expand our knowledge. I would first like to thank almighty first like to thank almighty who is ocean of knowledge. I am great full of our trustee Mr. Kalidasbhai Jagani and our project guide Mr. Savan Rupala and for providing me such an opportunity for training of HOTEL K ROSE . My training experience at the HOTEL K ROSE has been truly a fulfilling and reward one. I would like to thank Mr. Ajay Rathod who providing me opportunity for taking visit in our of the prestigious organization. I would like to thank to my family, and college who constantly encouraged me during my training period so this report is dedicated to all of them.

Date :-

Place :- Rajkot SIGN.


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(Yogendra B. Bhanderi )

PREFACE

B.B.A. degree is concerned with the study of business administration of various activities in India. Industries of all kinds need good trained administrators. So this course is offered by Saurashtra Universit. In the B.B.A. course, we have a special subject for practical training of business firm. Training in a firm has indeed been very faithful and interesting for the student. This training makes easy to understand the working of firm. It was a good experience for me to visit the firm.

Date :-

Place :- Rajkot SIGN.


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(Yogendra B. Bhanderi )

Sr. no.
1 2 3 4 5 6 7 8 9 10 11 12

Particular
General Information Front Office Service Department Food & Beverage Department Personnel Department Marketing Department Finance Department Future Plan S.W.O.T. Analysis Suggestion Conclusion Biblography

Pg. No.
5 14 19 24 29 37 45 52 54 57 59 61

Sr. no.
1 2 3 4 5 6 7 8 9

Particular
Introduction The Hotel At Glance Hotel Highlight Location Purpose Size of The Organization Form of The Organization Managing Group Hotel Facilities Types of Room

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7 7 8 10 10 11 11 12 13

1. INTRODUCTION

Today in this modern age, the world is becoming small,due to the expansion and development of business and with facility of communication. With the expansion of business the people have to go another city and state for the business purpose. At that time the hotel gives the facilities for living to the people and having the facilities as like as home. The HOTEL K ROSE is one of the best hotel in Rajkot. Hotel K ROSE provides its services to the people of Rajkot and other cities people to its full ability. It takes more care of its consumer satisfaction.

2. HOTEL AT GLANCE
The hotel at a glance means profile of the hotel with exceptional contribution of success. Rajkot is well placed in the Saurashtra region is the Gujrat state in India. Rajkot now a major industrial town, was once the capital of Gujarat. The Hotel K Rose is situated in the central of Rajkot. The Hotal K Rose is 4 k.m. from the airport , 3 k.m. from the railway station and near the bus station. The Hotel K Rose in Rajkot is the ideal destination for family, strategic planning sessions and board meetings.

3. HOTEL HIGHLIGHT Name of the Hotel


T e H tel KR se h o o

ADDRESS
Opp. Shashtri maidan , Near Everest Building , Rajkot 360 001

Year of the Established


The Hotel was established in 2 0 at Rajkot . 08

Location
The Grand Regency is situating at Rajkot. This company is spread out in 8770 square feet land with three floor.

TELEPHONE & FAX No.


Tel.: (+91-281) 2230615/16 Fax : (+91-281) 2230617

FORM OF ORGANIZATION
The form of organization is sole proprietor.

Bankers
ICICI Bank & Corporation Bank.

Investment
5 crore

Days Of Working
Daily.

Employees
25

Accounting Year
From April to March.

E-mail Address
info@hotelkrose.com

Website
www.hotelkrose.com

4. LOCATION PURPOSE
One of expert in this field remarks, The location of plant should be field in such a manner that people interested in this success, can sell goods most profitability and can manufacture with least expenditure. The grand regency is situated at Near shashtri maidan , Yagnik Road, Rajkot. This company situated here for some reasons are as follows: Midst of prominent business & commercial area of city Just 4 Km. from Airport Just 3Km. from railway station

5. SIZE OF ORGANIZATION
According to Indian company act, there three main types of industry.
SMALL SCALE INDUSTRY MEDIUM SCALE INDUSTRY LARGE SCALE INDUSTRY

The Hotel K Rose has under the category of MEDIUM SCALE INDUSTRY.

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6. FORM OF ORGANIZATION
The main business form of organization is follows: SOLE PROPRIETOR CONCERN PARTNERSHIP FIRM JOINT STOCK COMPANY The Hotel K Rose has under the category of SOLE PROPRITOR CONCERN

7. MANAGING GROUP
Chairman Manager :- Mr. Parbatbhai Odedara :- Mr. Ajaybhai Rathod

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8. HOTEL FACILITIES
25 Elegant Rooms having Color TV with Satellite Transmission, Direct Dial STD/ISD facility. Restaurant Services THE SWAGAT HALL Banquet/conference to accommodate 150 persons. REGENT ROOM -Party Room for 150 persons. BOARD ROOM Meeting room for up to 25 persons. 24 Hour Room Services Business Center with Secretarial Service. Executive Lounge. Recreational Room. Health Room. Safe Deposit Lockers. Money Changing Facility. Travel Counter. Laundry Services. All major Credit Card Accepted. Doctor On Call

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9. Types of rooms
In every hotel, there many types of room some of it is small, large, and luxuries. This room have different name with different facility. The total number of room is 25. These rooms have many facilities i.e. color T.V. with satellite transmission, direct STD/ISD facility. (1) (2) (3) (4) (5) Deluxe A/C City Room Executive Room Suit Room Club

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Sr. no.
1 2 3 4

Particular
Introduction Services of front office Tariff of Rooms Terms and Conditions

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1. INTRODUCTION
Generally this office is known as reception. The Hotel K Rose is known it as a front office. Front office employ is directly contact with the customer. This employ is also one kind of represented it firm. This works are advance booking of room, present room booking, arrange birthday part, in the swagat hall and suit rooms. They customer service, provide all services of the hotel to its customer. 15

CHART

FRONT OFFICE

FRONT OFFICE HEAD

RECEPTIONIST

RECEPTIONIST

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2. SERVICES OF THE FRONT OFFICE


The action of helping someone working for someone, system supplying a public need and ready to assist some one when required. The Hotel K Rose is perfectly suitable with this meaning because it helps public by providing its facilities by giving its facilities by providing public needs and also ready to assist them whenever required.

Advance booking

: Though direct contact, by mail, by telephone, by indirect contact. : Through direct contact, by telephone.

Present booking

Marriage room booking : Direct contact Board room booking : Through direct contact, by mail, by telephone.

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3. TARIFF OF ROOMS
Room Type Executive room Deluxe A/C Club Suit Room City Room Single 1500 1750 1800 3500 1000 Double 2000 2250 2550 3500 1300

4. TERMS AND CONDITIONS


All rooms are subject to 12% Luxury Tax. Sales Tax on Food & Beverage will be applied as applicable. All rates are subject to change without prior notice. Check out time 12:00 noon. In the absence of arrival detail, reservation will be deemed as guaranteed up to 15:00 Hours only

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Sr. no.
1 2 3

Particular
Introduction What is Service Services

Pg. No.
21 22 23

1. INTRODUCTION

There is two type of business unit .One is concern with produce product &another is concern with proving different service. Both of there are earning profit. Through exchange of product with price and providing services with price .

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The entire reputation of hotel depends on food and service provided by it. So hotel handle the services carefully. Here, in the K Rose service department is also handle carefully. A product is all things offered to a market. Those things include physical objects, design, brand, package, label, price, service and satisfaction not only from physical product and services offered but also from ideas, personality and organization. In short, a product is the sum total of physical, economic, social and psychological benefits.

2. WHAT IS SERVICE

Service has got different meaning or can be understood in difference ways.


The action of helping some one working for some one, system supplying a public need and ready to assist someone when required.

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From the above meaning as any meaning can be considered or is applicable for the service company, but the perfect meaning will be or can be the combination of all the meanings. Hotel K Rose is perfectly with this meaning because it helps public by providing its facilities, by giving its facilities, by satisfying public needs, and also ready to assist them whenever required.

3. SERVICES
A service is the most important part and major key for the success of any unit. Without a service, marketing cannot be imagined. Service is one tool in the hands of the marketing through which it gives life to all marketing program. So, the main responsibility of the marketing would be to know its service well and to take proper service decision.

BIRTHDAY PARTY: 22

If some one wants celebrate Birthday in The Hotel K Rose, they are providing big hall for party and arrange the event. They provided music to the party, and also arrange for cold-drink and food to the members of party so; person can get both entertainment and food.

MARRIGE PARTY:Some one wants to arrange a marriage party. They handle the event; they provide food & other services and also provide music and other facilities.

DANCE PARTY:If the festival of Birthday party , Christmas and New year they provide all the types of entertainment to the all customers. Service like music, dance floor other many types of services to celebrate festival.

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Sr. no.

Particular
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Pg. No.

1 2 3 4 5

Introduction Types of food Room service for food Special raw material of food Quality Control

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1. INTRODUCTION

The key department of hotel is food department. The very nice service is providing by service department. The Hotel provides the room food service. In the food & beverage department, they have to making cleaning everyday. They have to use best items for making food. They have to taste quality and try to maintain quality, the main cooks having experience and ability to make best food.

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The Hotel K Rose having well kitchen and cook is able & experience. Every day use best item for survive customer. They make list of item that they needed. They are always going to purchase quality product.

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2. TYPES OF FOOD

The Hotel K Rose is providing good foods to their customer. They are providing different food dishes. The objective of hotel is to provide best food and best quality to its customer. They provided following food dishes : South Indian Punjabi Gujarati Chinese Fast food

3. ROOM SERVICE FOR FOOD

Customer calls to room service department and give order for food. Room service department takes this order and make food according to order and give it to customers room within 20 minuets.

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4. SPECIAL RAW MATERIAL OF FOOD

Every hotel has some special material which is not use by any one of its competitor. The Hotel K Rose is buy the raw material from Adani hypermarket. And they buy tea from Assam.

5. QUALITY CONTROL

The Hotel is maintaining quality by experience and expert person. They never compromise to its quality and services. They always try to its level best.

Good raw material Maintain quality by experience employee Food make by experience man Special dishes make by expert man

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Sr. no.
1 2 3 4 5 6 7 8 9

Particular
Introduction Man power planning Recruitment & selection Training & development Performance appraisal system Personal record Wages & salary Employees benefit Time keeping system

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31 31 32 34 35 35 36 36 36

1. INTRODUCTION

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The main componential organization is their employee an organization requires the services of its employees to achieve the goals, therefore resources are the most evident part of an organization. According to Edward Flippo, personnel management Is the planning, organizing, direction, controlling of the procurement, development, compensation, integration and malignance of people of the purpose of contribution to organization, individual and social goal. Personnel management is the direction and co-ordination of human relations in the business organization, there by obtaining maximum production with minimum of physical and mentle efforts, stress and strain of the individual worker and group of workers and without sacrificing the genius well being of the employees. The workers are very important if the company wants to get more and more help of workers. Personnel functions are particularly interested in personnel relationship and interaction of employees human relationship.

2. MAN POWER PLANNING


Manpower planning is the process of determining manpower requirement and the meaning these requirement in order to carry out the integrated plans of the organization. Planning is the primary and most important function. Planning has been focused on every activity of the business like marketing, manpower etc.

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3. RECRUITMENT & SELECTION


RECRUITMENT
Recruitment is a process to discover the sources of manpower to meet the requirement of the staffing schedule and to employee effective measures for attracting that manpower in adequate numbers to facilitate effective selection of an efficient working force - STEPHEN P. Recruitment is the process of selecting efficient and trustworthy employees who are willing to apply for the job. Recruitment aims to develop and maintain proper manpower resources. There are three methods of recruitment that is : 1. Direct method 2. Indirect method

Sources Of Recruitment Internal


1. Present Employee 2. Employee Reference 3. Previous Application

External

1. Advertisement 2. Campus Recruitment 3. Consultants The Hotel K Rose recruits from internal sources for recruitment like employees reference, present employee.

SELECTION

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The objective of selection process is to determine whether an application meets the qualification for a specific job and to choose the applicant who is must likely to person well in job. This information is accrued in a no. of steps or stage. It is a very complicated and it is generally based on the nature and technology of the unit. It is concerned with securing relevant information about an applicant like education, age and his qualification etc. Selection is the process of choosing the individual skills, ability and personality to successfully fill specific job in the organization.

Selection process :
The selection procedure is concerned with securing relevant information about an applicant. Selection is a long process, commencing from the preliminary interview of the applicants and ending with the contract of employment. The Hotel K Rose accepted the following process of selection, Interview Preliminary selection Final selection Placement

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4. TRAINING & DEVELOPMENT


Training
Training and development refer to importing of specific skills, abilities and knowledge and performance of employee. Every institution trains their worker after selection of the person. Training is a technique by which a management and information . The Hotel K Rose is giving a 7 days training to new employees with the help of on the job training.

Development
The management is the dynamic life giving element in business. The caliber and performance of the manager will largely determine the success of business. Therefore this company also takes care for the development of the employees. The company provides special training to improve the performance level.

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5. PERFORMANCE APPRAISAL SYSTEM


Performance appraisal means persons performance in the company. Once the employees have been selected trained and motivated, he is then appraisal for his performance. Performance appraisal is the step were the management finds out how effective it has been at hiring and placing employee. A performance appraisal consists of evaluating an employees performance of job in terms of a job in terms of its recruitment. According to EDWARD FLIPPO ,Performance appraisal is a systematic, periodic, and so far as humanly possible, and impartial rating of employees excellence in matters pertaining to present job and to potentialities for a better job. The Hotel consider its employees as its most valuable and therefore it believes in perfect and accurate performance appraisal system.

6. PERSONAL RECORD
In personal record, compete up to date information is maintained about employees. Every unit have record book for employees in which record information about employees leave, promotion etc. The Hotel K Rose has record book of employees. These record books are as follows.

Attendance register Leave register Salary, wages register Bonus register

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7. WAGES & SALARY


Wages and salary is one of the important functions for organization as well as staff working in it. It is motive the person to effective, so, it is most important work. In the hotel wages and salary is to b e paid on monthly basis. They pay salary to their employee on 4th in every month. They pay salary and wages to their employees as follows :

For Employees : Rs. 3500 (per month) For Manager : Rs. 7500 (per month)

8. EMPLOYEE BENEFIT
In today companies gives benefits to their workers or employees. The Hotel provides following facilities. Insurance Loan Vehicle Festival Gifts Bonus

9. TIME KEEPING SYSTEM


Time keeping system for a one person or a firm should develop an effective time keeping system. In time keeping system the arrival and living of employees are recorded. The Hotel has a two shift of duties. The employees of this company have to present at the duty time. The duty time as follows. First shift : From 8:00 a.m. to 8:00 p.m.

Second shift

: From 8:00 p.m. to 8:00 a.m.

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Sr. no.
1 2 3 4 5 6 7 8 9

Particular
Introduction Organization Chart Marketing Mix Product Mix Promotion Mix Pricing Policy Advertising Competitors Marketing Research

Pg. No.
39 40 41 42 42 43 43 44 44

1. INTRODUCTION

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In this global economy, marketing management occupies a significant place whether it is a new firm or it is an establish unit. In this world every concern organization objective, an efficient and effective organization of marketing department is a prime condition. Marketing is the process of planning and executive the conception, pricing promotion and distribution of good ideas to create exchanging with target groups that satisfy customer and organization objective. - Philip Kotler

The concept of market is very much important in marketing. The American Marketing Association defines A market as the aggregate demand of the potential buyer for products and services. It is said that without efficient marketing of the goods, even though we will create best product, but we cannot sell it.

2. ORGANIZATION CHART

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It is a modern business world and in modern business there is so much competition. The existence of marketing department over marketing manager is a must. The organization structure of the marketing department in any organization differs, as per need and the size of the enterprise.

The organization chart of marketing department of The Hotel K Rose is as under.

CHART
MARKETING DEPARTMENT

SENIOR MANAGER

ASSISTANT SALES MANAGER

SALES MANAGER

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3. MARKETING MIX
Marketing mix is the set of marketing tools that the firm uses to pursue its marketing objective in the target market - Philip Kotler The basis of marketing operation is the co-ordination of four key variables namely,

Product Price Place Promotion The Hotel K Rose is doing marketing on above four factors.

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4. PRODUCT MIX
Product mix is the list of all product offered for sale by a company. It is defined as The composite of product offered for sale by a firm or a business unit. The product mix of a company has two characteristics: (1) Depth (2) Width Depth depends on the number of productions items with in each product line. Width depends on the number of products group of products line with in the company. The Hotel has product width in food dishes. i.e., Deluxe A/C., Club, Suit rooms, Executive room.

5. PROMOTION MIX
The marketing mix activates or product and distribution are performed mainly with in business or between a business and the member of its distribution channels. However, though its promotional activities, a firm communicates directly with potential customers and as well as we see, it is not a simple process.

Promotion consists of those activities that are designed to bring a company goods and services to the favorable attention of customer. There are four forms of promotion are as follows: Personal selling Advertising Sales promotion Publicity and public relation

The Hotel makes promotion activities. So they can increase the volume of sales and earning maximum profit.

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6. PRICING POLICY
Price is an important element in marketing mix. Arrival at the right selling price is essential in a sound marketing mix. Pricing policy provides guidelines to the marketing manager to evaluate appropriate pricing decisions. Pricing decision has strategic importance in any enterprise. It means decision of determining price of a product. Price can be defined as the exchange value of the goods or services in the terms of money. The price of products should be determined in such a matter so as to offer a reasonable amount of profit to the manufacturer, a reasonable remuneration to middle man and the maximum satisfaction to the consumers. Price is an important element in the marketing mix. The policy is only factor that generate revenue other factor are expense. Price is only revenue element. So profits depend upon the price. Hotel K Rose deciding their pricing policy on the basis of following factors are, Cost of raw material Wage paid Electricity expenses Promotion expenses Estimating cost Other cost

7. ADVERTISING
Advertisement can define as Mass, paid communication presentation and promotion of goods, services or ideas by an identified sponsor, it is paid communication, because the advertising has to pay for the space or time in which his advertising. Advertising is nothing but a paid from of non-personnel presentation or promotion of ideas, goods or services by an identified sponsor. The main purpose of every organization is to promote sales and for this purpose each and every organization use advertisement. The advertisement at The Hotel K Rose is mainly media like newspapers, trade journals, etc.

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8. COMPETITORS
In the market have many hotels but some hotel have very good quality & reputation in city. The K Rose makes good value in the market but competitors still today.

The owner of the K Rose does not believe in competition and also not compete with competitors but we known that in every firm has competitor. There are following: Hotel silver palace Hotel Kaveri Hotel Harmony Hotel Everest

9. MARKETING RESEARCH
Marketing research is a systemizing gathering recording and analyzing the date about the marketing problem to facilitate decision making.

Thus, marketing research concentrates on the study of product planning, advertising and distribution, structure, marketing strategies, marketing competition, buyers behavior and attitude in the marketing place.

The BHAKTI is high quality business hotel. The hotel offers consistently high standard of facility and accommodation. Therefore the BHAKTI is no. 1 business hotel in Rajkot.

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Sr. no.
1 2 3 4 5 6 7 8 9

Particular
Introduction Organization Chart Financial Planning Financial Sources Capital Structure Mgt. of working capital Mgt. of Fixed Assets Profit Account

Pg. No.
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1. INTRODUCTION
Finance is a Life of the business. It is impossible to run a business without finance. In every function of business need finance. Financial management is that manage real activity, which is concerned with the planning and controlling of the firms financial resources. A capable financial

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management can lead the unit to the path of highly profitability with limited financial turnings. Finance is like an arm or left either you use it or loose it.

All the activities requires finance for their implementation like to establish a business, to buy row material and machines, to make production, to pay wages, salaries, to market the products etc. Financial management is concerned with the efficient use of an important economic resource, namely capital funds.

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2. ORGANIZATION CHART
As a financial activity has become more complex at present most of the organization keeps a separate department who handling the matter of finance. Finance department is one of the carried our through this department. So the organization of this department is of much importance to every industry. The chart of finance department of Hotel K Rose is as under.

CHART

FINANCE DEPARTMENT

CHIEF ACCOUNTANT

ASSISTANT ACCOUNTANT

ASSISTANT EXCEUTIVE ACCOUNTANT

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3. FINANCIAL PLANNING
A firm needs to manage its resources effectively and efficiently to achieve its objectives. The managing of resources in an effective manner is possible only when the management works out the future courses of action in advance and takes decisions in a professional manner, utilizing the individual and group efforts in a co-ordinate and rational manner.

Financial planning is preliminary statement estimating the amount of capital and determining its composition. It includes,

Develop the best plan to obtain the required fund. Establish control points, which need to be establish. Analyses the financial results of operation.

The Hotel K Rose is also doing financial planning. The top management does the financial planning every year.

4. FINANCIAL SOURCES
Sources of finance means that from where to collect funds and from where money comes for industries and also at sometimes in which way it comes at the time of requirements. Generally there are two source of finance i.e. Internal Source External Source The Hotel K Rose has both internal source and external source of finance.

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5. CAPITAL STRUCTURE
Capital structure means the combination of debt capital and own capital. Capital structure is a very important decision for the company. Here the company determines the formation of the capital or mix of different types of long term funds. Capital structure refers to the composition of long term sources of funds as debentures, long term debtors, preference share capital, equity share capital and retained earnings i.e. reserve and surplus. The Hotel K Rose has its own capital and also has a loan from the bank.

6. MANAGEMENT OF WORKING CAPITAL


According to Gestenberg, Circulating capital means current assets of a company that are changed in the ordinary course of business from one form to another

In other words, working capital is that which is held to meet day today requirement of business, which changes from day to day and which is converted in to cash continuously. The risk element is low in it.

In the Hotel working capital is Rs.4,00,000. it is a major concern of the financial manager such as the accomplishment of the value of maximization of goal depends essential on prudent working decision.

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7. MANAGEMENT OF FIXED ASSETS


Management of fixed assets is very important in any organization. Fixed assets of a company are the permanent capital of the company. They are helped in the production process. They can be used year by year for a long period of time, they must be checked. A large fixed asset does not mean that the firms are very well but there must be proper use of fixed assets.

The total fixed assets of The Hotel K Rose is Rs.3,00,00,000.

8. PROFIT
Over and above the objective of a business the basic objective of any organization is making profit. Profitability of a firm means consist ratio and percentage of total profit earned on an annual bases. The entire existences of the business depend on its profitability.

It is termed as excess of income over expenses over a period of time. The Hotel K Rose has successfully earning profit of 15% only.

9. ACCOUNT
The Hotel K Rose maintains its account by double entry system and accounting is computerized. The financial manager manages this account.

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FUTURE PLAN
Every organization has their future plan. The same way The Hotel K Rose has also future plan. The Hotel K Rose wants to establish new Hotel in Ahmedabad. The Hotel K Rose wants to start new dishes that are not prepared right now Italian.

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S.W.O.T. ANALYSIS

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S.W.O.T. analysis is a too for auditing an organization and its environment. It is the first stage of planning and helps marketers to focus on key issue. Once key issues have been identify the feed in to market objective. SWOT stands for Strength Weakness Opportunity Threats (1) Strength and weaknesses are internal factor. (2) Opportunity and Threats are external factor.

STRENGTH
1. The staff of the Hotel is well manner. 2. There is a chain command means only top management can take decisions. 3. The location of the Hotel in the middle of the city.

WEAKNESS

1. area. 2.

People park their vehicles out side because of small parking

Less Advertisement

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OPPORTUNITY
1. The Hotel situated at the middle of the city, they covering a more market.

THREAT
Today world, firm only threat by competitors. 2. Now a days, these organization is suffering form the fear of constantly increasing price of raw material.

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SUGGESTIONS
Projection is the result of valued suggestions. After visiting the sector, I think that Hotel is well and efficient there is nothing as such which I can suggest to the sector. But, I also want to tell something to the Hotel that I think is necessary to attract more and more customers.

The major problem faced by customers is parking so Hotel must make some arrangement for parking. The Hotel K Rose should advertise about its services so that they can cover market & attract more customers.

So, this is one the views from my point of view, which I hope may be taken positively and will not be misunderstood.

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CONCLUSION
I think that I had got a good opportunity to visited. This hotel is one of the best hotel of Rajkot. The quality of food, quality of services provided over here can be kept in the best category. I got a whole information regarding personnel, financial and marketing. During my study, I marked that The Hotel K Rose is best in management. They are never compromise with quality. They try to capture the market as well as earn profit.

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BIBIOIRAPHY

WEBSITE

www.hotelkrose.com

MARKEING MANAGEMENT ( PHILIP KOTLAR )

PERSONNEL MANAGEMENT ( C.B. MAMORIA )

FINANCE MANAGEMENT ( I. M. PANDEY )

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