SHRI RAMSWAROOP MEMORIAL UNIVERSITY

LUCKNOW –DEVA ROAD, UTTAR PRADESH

ENTREPRENEURSHIP PROJECT REPORT

FOR
PRAJJWAL DEPARTMENTAL STORE
SUBMITTED IN FULFILLMENT OF REQUREMENT FOR AWARD OF
DEGREE OF

MASTER OF BUSINESS ADMINISTRATION

(SESSION 2016-18)

SHRI RAMSWROOP MEMORIAL UNIVERSTIY

LUCKNOW –DEVA ROAD, UTTAR PRADESH
SUBMITTEDD TO: Submitted by: DR.Jyoti Dewan
Prajjwal kumar
INSTITUTE OF MANAGEMENT, COMMERCE &ECONOMICS 201610702010058
SRMU LUCKNOW

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 CERTIFICATE

This is certify that Prajjwal Kumar Roll no.201610702010058

MBA Batch (2016-18) has completed her project under my
guidance. She has done all the work originally and sincerely.

I wish here a great future and success in her life.

Dr. Jyoti Dewan

Department of Business
Administration
SRMU LUCKNOW

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 ACKNOWLEDGEMENT

“Expression of feelings by words make them less significant when it

comes to statement of gratitude”
With regard to my BUSINESS PLAN on “PRAJJWAL
DEPARTMENTAL STORE ”, I would like to thanks each and every
one who offered help, guidelines and support whenever required.

First and foremost I like to express my gratitude to my all Teachers and

my friends and my brother Alok Sharma for their support and guidance.
I am extremely grateful to Dr.Joyti Dewan Of Lucknow, for their
valuable guidance and timely suggestions.
I extend my gratitude to my parents who have been a source of
encouragement.

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 CONTENT
1 Executive Summary
2 Company Analysis
3 Industry Analysis
4 Analysis Of Customers
5 Analysis Of Competition
6 Strategy
7 Marketing Plan
8 Operational Plan
9 Staffing Plan
10 Financial Plan
11 Conclusion
12 Bibliography

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 EXECUTIVE SUMMARY:
The retail industry shows a constant positive demand especially for food and
related products. Compared to other business activities this kind of business has
low risks because of low required investments. New forms of cost cutting and
Store optimization will help to set up a successful business. The return on this
retail business has a growth rate of about 3% to5% per year. A company that
provides additional service activities for the customers can be sure to have a high
demand and a strong competition advantage
Prajjwal Departmental Store is located in the Lucknow, located near MIC School,
in the Famous area(MAHANAGAR) of the City. This business plan is prepared to
obtain Rs.4, 00,000 Sales turn over in next financial year & also for the expansion
of the Store . We are seeking joint financing from our local Economic
Development Fund.
India is the only one country having the highest shop density in the world, with 11
outlets per 1000 people (12 million retail shops for about 209 million households).
Rather we can see the democratic scenario in Indian Retail (because of low level of
centralization, low capital input and due to a good number of self organized retail).
Indian retail is dominated by a large number of small retailers consisting of the
local Kirana shops, owner-manned Departmental Store s, chemists, footwear
shops, apparel shops, paan and beedi shops, hand-cart hawkers, pavement vendors,
etc. which together make up the so-called “unorganized retail” or traditional retail.

The last 3-4 years have witnessed the entry of a number of organized retailers
opening Store s in various modern formats in metros and other important cities.
Still, the overall share of organized retailing in total retail business.

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The operation of a Departmental Store business that offers a range of food and
beverage products is the core of this start-up. A strong focus of this business will
be placed on the development of new and innovative strategies for the customers
that deliver a significant value. One central goal of the proposed business strategy
is the development of an own identity. Such identity will create customer loyalty
and help gain a competitive advantage Therefore, Store is planned to provide new
& interesting services to the customer.
The Prajjwal Departmental Store concept, as shown in our plan, has an excellent
profitability level and growth rate. Our competitive edge, along with new retail
techniques and technology, puts our Store in the forefront of the retailing of
perishable and non-perishable consumer goods. We are living in an age where
unique grocery Store environments are in great demand. The Store will differ from
the traditional grocery Store because of their added personal touch.
ion of owner investment, short-term loans, and long-term borrowing. The start-up
chart shows the distribution of financing.

About the store Products:

The Prajjwal Departmental Store will sell the same products as other convenience
STORE s in the same packaging

OBJECTIVES:

“Prajjwal Departmental Store ” is a neighbourhood Kirana Store , which is

located in Lucknow.
Obtain necessary funding.
Become an established community destination with a customer satisfaction rate
of 90% by the end of the next financial year.
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 Achieving Sales Turnover of Rs.4, 00,000Per month in next year.
Hiring 5 five new employees for the Store .
Repay debt from original financing by the end of the next three years.
Utilizing the Marketing budget of Rs.50, 000 for the promotion of the STORE .

Mission:
The most fundamental philosophy of The Prajjwal Departmental Store is the
concern for people. The Store s primary objective is to create a new and
revolutionary distribution outlet that will significantly reduce prices for its
customers and provide greater services with an equal level of quality. The Store
seeks to be first to market with this daring new idea so as to capture market share
and create greater than average profits. Store s philosophy of concern for people
gives our Departmental Store the drive to be a good corporate citizen. Store
believe that they have a responsibility to be a good neighbour in maintaining their
property in first-class condition and by making the appearance of their plant,
facilities, equipment, and grounds as attractive as possible, making them an asset to
the communities that support their Store .

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 CHAPTER I
AN OVERVIEW OF
ENTREPRENEURSHIP
ENTERPRENEURSHIP

Entrepreneurship is the process of starting a business or other organization. The

entrepreneur develops a business model, acquires the human and other required
resources, and is fully responsible for its success or failure. The capacity and
willingness to develop, organize and manage a business venture along with any of
its risks in order to make a profit. The most obvious example of entrepreneurship is
the starting of new. Entrepreneurial spirit is characterized by innovation and risk-
taking, and is an essential part of a nation's ability to succeed in an ever changing
and increasingly competitive global marketplace.

The concept of entrepreneurship was first established in the 1700s, and the
meaning has evolved ever since. Many simply equate it with starting one’s own
business. Each paper combines the thinking of mainstream economic theorists with
examples of practices that are common to entrepreneurship in many countries. The
series attempts to answer:
• Why and how do people become entrepreneurs?
• Why is entrepreneurship beneficial to an economy?

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 • How can governments encourage entrepreneurship, and, with it, economic
growth?

What Makes Someone an Entrepreneur?

There is no one definitive profile. Successful entrepreneurs come in various ages,

income levels, gender, and race. They differ in education and experience. But
research indicates that most successful entrepreneurs share certain personal
attributes, including: creativity, dedication, determination, flexibility, leadership,
passion.
• Creativity -is the spark that drives the development of new products or services
or ways to do business. It is the push for innovation and improvement. It is
continuous learning, questioning, and thinking outside of prescribed formulas.
• Dedication -is what motivates the entrepreneur to work hard, 12 hours a day or
more, even seven days a week, especially in the beginning, to get the Endeavour
off the ground..
• Determination -is the extremely strong desire to achieve success. It includes
persistence and the ability to bounce back after rough times.
• Flexibility- is the ability to move quickly in response to changing market needs.
It is being true to a dream while also being mindful of market realities.
• Leadership- is the ability to create rules and to set goals. It is the capacity to
follow through to see that rules are followed and goals are accomplished.
• Passion -is what gets entrepreneurs started and keeps them there. It gives
entrepreneurs the ability to convince others to believe in their vision. It can’t
substitute for planning, but it will help them to stay focused and to get others to
look at their plans.

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• Self-confidence -Self-confidence comes from thorough planning, which reduces
uncertainty and the level of risk. It also comes from expertise. Self-confidence
gives the entrepreneur the ability to listen without being easily swayed or
intimidated.
Why Become an Entrepreneur?

Some people are attracted to entrepreneurship by the advantages of starting a

business. These include:
• Entrepreneurs are their own bosses. They make the decisions. They choose whom
to do business with and what work they will do. They decide what hours to work,
as well as what to pay and whether to take vacations. Entrepreneurship offers a
greater possibility of achieving significant financial rewards than working for
someone else.
• It provides the ability to be involved in the total operation of the business, from
concept to design and creation, from sales to business operations and customer
response.
• It offers the prestige of being the person in charge.
• It gives an individual the opportunity to build equity, which can be kept, sold, or
passed on to the next generation.
• Entrepreneurship creates an opportunity for a person to make a contribution.
Most new entrepreneurs help the local economy.
• Does the individual truly want to be responsible for a business?
• What product or service should be the basis of the business?
• What is the market, and where should it be located?
• Is the potential of the business enough to provide a living wage for its employees
and the owner?
• How can a person raise the capital to get started?

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• Should an individual work full or part time to start a new business?
• Motivation: What is the incentive for starting a business? Is it money alone?
True, many entrepreneurs achieve great wealth. However, money is almost
always tight in the start-up and early phases of a new business. Many
entrepreneurs do not even take a salary until they can do so and still leave the
firm with a positive cash flow.
• Strategy: What is the strategy for distinguishing the product or service? Is the
plan to compete solely on the basis of selling price? Price is important, but most
economists agree that it is extremely risky to compete on price alone. Large firms
that produce huge quantities have the advantage in lowering costs.
• Realistic Vision: Is there a realistic vision of the enterprise’s potential?
Insufficient operating funds are the cause of many failed businesses.
Entrepreneurs often underestimate start-up costs and overestimate sales revenues
in their business plans.
• Choosing a Product and a Market
A prospective entrepreneur needs to come up with a good idea. This will serve as
the foundation of the new venture. Sometimes an entrepreneur sees a market need
and—Eureka!—has an idea for a product or service to fill it. Other times an
entrepreneur gets an idea for a product or service and tries to find a market for itAn
existing good or service for an existing market. This is a difficult approach for a
start-up operation. It means winning over consumers through merchandising
appeal, advertising, etc. Entry costs are high, and profit is uncertain.
• A new good or service for a new market. This is the riskiest strategy for a
new firm because both the product and the market are unknown. It requires the
most research and planning. If successful, however, it has the most potential for
new business and can be extremely profitable.

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• A new good or service for an existing market. (Often this is expanded to
include modified goods/services.

• An existing good or service for a new market. The new market could be a
different country, region, or market niche. Entrepreneurs who provide
goods/services at customers’ homes or offices, or who sell them on the Internet, are
also targeting a new market—people who don’t like shopping or are too busy to do
so.

Entry Strategies for New Ventures

It is easy to be captivated by the promise of entrepreneurship and the lure of

becoming one’s own boss. It can be difficult, however, for a prospective
entrepreneur to determine what product or service to provide. Many factors need to
be considered, including: an idea’s market potential, the competition, financial
resources, and one’s skills and interests.
• Innovation is perhaps the defining characteristic of entrepreneurship.
Visionary business expert Peter F. Ducker explained innovation as “change that
creates a new dimension of performance.” There are two main types of product
innovation. Pioneering or radical innovation embodies a technological
breakthrough or new-to the-world product. Incremental innovations are
modifications of existing products.

Choosing a Form of Business -In many countries, entrepreneurs must select a

form of organization when they start a small business. The basic forms of
organization are sole proprietorships, partnerships, and corporations. Each has

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advantages and disadvantages. Moreover, the laws and regulations that apply to
business owners vary from country to country and by local jurisdiction.
Entrepreneurs should consult an attorney or other expert to make sure that they
have all the necessary licenses and permits, and are aware of all their legal
obligations. In many countries, the local Chamber of Commerce or local
business council is also a good source of information

•Specify each partner’s contribution to the partnership; • divide up management

responsibilities; and
•Specify what happens if a partner leaves or dies. Corporations: Corporations
are recommended for entrepreneurs who plan to conduct a large-scale
enterprise. As a legal entity that has a life separate from its owners, a
corporation can sue or be sued, acquire and sell property, and lend money.
Corporations are divided into shares or stocks, which are owned by one, a few,
or many people.

Creating a Business Plan

A comprehensive business plan is crucial for a start-up business. It defines the
entrepreneur’s vision and serves as the firm’s resume. There are many reasons
for writing a business plan: • To convince oneself that the new venture is
worthwhile before making a significant financial and personal commitment.
• To assist management in goal-setting and long-range planning.
• To attract investors and get financing. • To explain the business to other
companies with which it would be useful to create an alliance or contract.

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 • To attract employees. A business plan can help an entrepreneur to allocate
resources appropriately, handle unexpected problems, and make good
business decisions. A well-organized plan is an essential part of any loan
application. It should specify how the business would repay any borrowed
money.

Sources of Financing

Many entrepreneurs struggle to find the capital to start a new business. There are
many sources to consider, so it is important for an entrepreneur to fully explore all
financing options. He also should apply for funds from a wide variety of sources.
Personal savings: Experts agree that the best source of capital for any new business
is the entrepreneur’s own money. It is easy to use, quick to access, has no payback
terms, and requires no transfer of equity (ownership). Also, it demonstrates to
potential investors that the entrepreneur is willing to risk his own funds and will
persevere during hard times. Friends and family: These people believe in the
entrepreneur, and they are the second easiest source of funds to access. They do not
usually require the paperwork that other lenders require. However, these funds
should be documented and treated like loans. Neither part ownership nor a
decision-making position should be given to these lenders, unless they have
expertise to provide. The main disadvantage of these funds is that, if the business
fails and money goes lost, a valuable relationship may be jeopardized. Credit cards:
The entrepreneur’s personal credit cards are an easy source of funds to access,
especially for acquiring business equipment such as photocopiers, personal
computers, and printers. These items can usually be obtained with little or no
money paid up front and with small monthly payments. The main disadvantage is

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the high rate of interest charged on credit card balances that are not paid off in full
each month. Banks: Banks are very conservative lenders. As successful
entrepreneur Phil Holland explains, “Many prospective business owners are
disappointed to learn that banks do not make loans to start-up businesses unless
there are outside assets to pledge against borrowing.” Many entrepreneurs simply
do not have enough assets to get a secured loan from a lending institution.

However, if an entrepreneur has money in a bank savings account, she can usually
borrow against that money. If an entrepreneur has good credit, it is also relatively
easy to get a personal loan from a bank.

Intellectual Property: A Valuable Business Asset

Intellectual property is a valuable asset for an entrepreneur. It consists of certain

intellectual creations by entrepreneurs or their staffs that have commercial value
and are given legal property rights. Examples of such creations are a new product
and its name, a new method, a new process, a new promotional scheme, and a new
design. A fence or a lock cannot protect these intangible assets. Instead, patents,
copyrights, and trademarks are used to prevent competitors from benefiting from
an individual’s or firm’s ideas. Protecting intellectual property is a practical
business decision. The time and money invested in perfecting an idea might be
wasted if others could copy it. Competitors could charge a lower price because
they did not incur the start-up costs. The purpose of intellectual property law is to
encourage innovation by giving creators time to profit from their new ideas and to
recover development costs. Intellectual property rights can be bought, sold,
licensed, or given away freely. Some businesses have made millions of dollars by
licensing or selling their patents or trademarks. Every entrepreneur should be

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aware of intellectual property rights in order to protect these assets in a world of
global markets. An intellectual property lawyer can provide information and
advice. The main forms of intellectual property rights are:

• Patents: A patent grants an inventor the right to exclude others from making,
using, offering for sale, or selling an invention for a fixed period of time - in most
countries, for up to 20 years. When the time period ends, the patent goes into the
public domain and anyone may use it. •

Copyright: Copyrights protect original creative works of authors, composers, and

others. In general, a copyright does not protect the idea itself, but only the form in
which it appears - from sound recordings to books, computer programs, or
architecture.

Trade Secrets: Trade secrets consist of knowledge that is kept secret in order to
gain an advantage in business. “Customer lists, sources of supply of scarce
materials, or sources of supply with faster delivery or lower prices may be trade
secrets.

Trademarks: A trademark protects a symbol, word, or design, used individually or

in combination, to indicate the source of goods and to distinguish them from goods

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produced by others. Unlike copyrights or patents, which expire, many business’s
trademarks become more valuable over time.

Entrepreneurship Aids the Economy

Most economists agree that entrepreneurship is essential to the vitality of any

economy, developed or developing. Entrepreneurs create new businesses,
generating jobs for themselves and those they employ. In many cases,
entrepreneurial activity increases competition and, with technological or
operational changes, it can increase productivity as well. In the United States, for
example, small businesses provide approximately 75 percent of the net new jobs
added to the American economy each year and represent over 99 percent of all
U.S. employers. The small businesses in the United States are often ones created
by self-employed entrepreneurs

ENTREPRENEURSHIP VS INTRAPRENEURSHIP-Comparing entrepreneur

vs. entrepreneur both transform dreams or ideas into profitable commercial
ventures by applying innovation and creativity. Entrepreneurs do so by starting
their company, whereas entrepreneurs do so while remaining within the corporate
environment .Entrepreneurship is the act of creating or unlocking value by bringing
together various resources such as human resources, capital, and technology to
start a process and make a product or offer a service. The entrepreneurial process

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involves putting dreams or ideas into action, usually through innovation and
experimentation, and results in seizing latent opportunities that fulfill wants, needs,
and desires to reap rich commercial rewards.

Key Characteristics

Both Entrepreneurs and Intrapreneurs sell ideas, set a path instead of

following someone or something, and concentrate on results rather than
processes. Since both seek the same objective, they require similar
characteristics and traits to succeed.
The key traits required are:
• Conviction, passion, and drive to perform well
• Creativity, originality, and self-confidence to implement ideas
• Strong appetite for taking risks
• Ability to think out of the box
• Ability to see the wider picture
• Sharp mind to conjure up and try unconventional ideas

ENTREPRENEURSHIP & INNOVATION

Innovation is the process of bringing the best ideas into reality, which triggers a
creative idea, which generates a series of innovative events. Innovation is the
creation of new value. Innovation is the process that transforms new ideas into new
value- turning an idea into value. You cannot innovate without creativity.
Innovation is the process that combines ideas and knowledge into new value.

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Without innovation an enterprise and what it provides quickly become obsolete.
The dictionary defines innovation as the introduction of something new or
different. Innovation is the implementation of creative inspiration. The National
Innovation Initiative (NII) defines innovation as “the inter-section of invention and
insight, leading to the creative of social and economic value” Innovation is “value”
– the creation of value adding value to customer’s satisfaction- “delighting the
customers”. Innovation is the basis of all competition advantages, the means of
anticipating and meeting customer’s needs and the method of utilization of
1technology. Innovation is fostered by information gathered from new
connections; from insights gained by journeys into other disciplines or places; from
active, collegial networks and fluid open boundaries. Innovation arises from
organizing circles of exchange, where information is not just accumulated or
stored, but created. Knowledge is generated a new from connections that were not
there before

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Essential Characteristics of an Entrepreneur

Passionate about Learning

Team Player

System-Oriented

Dedicated

Grateful

Optimistic

Gregarious

A Leader by Example

Not Afraid of Risk or Success

Many people could be successful if they only took chances

COMPANY ANALYSIS:

Company Summary:
Prajjwal Departmental Store is a premier regional grocery retailer based in
Lucknow City. It is doing business more than 15 years and Prajjwal Departmental
Store do sales more than 130 private label and national brand products to more
than 90 independently owned products.

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Company Ownership:
The Prajjwal Departmental Store is a Sole Proprietorship. Currently it will be
owned and operated by Mis. Prajjwalangi Tiwari & her Father.

Location:
The Store has located at the ideal Store location for the operation. The Store is
located at the MIC School, Lucknow. The Store is only selling the grocery
products. The Store is fulfilled all the customer need and at Prime location &
Ample parking.

Hours of Operation:
Store hours will be 7 days a week from 08:00 A.M. until 09:00 P.M. Checks &all
the credit cards will be accepted. A food stamp policy along with other policies
will be in place.

Start-up Summary:
Start-up costs will be financed through a combinatsizes, quality, and quantity as
other STORE s. This includes, Spices, Soft drinks, Snacks, Tea, Coffee, Hair oil,
Ghee, Pulses ,Oil, Cheese,Paneer, Ketchup,Ready to cook Products. & Sugar,
Pulses, Spices, Butter, Oil, Cheese, Paneer, Ketchup, Ready to cook products,
Moong flour (green), Moong flour (white), Corn flour, Cream of rice/ Rava idly
flour, Laddu besan, Chapatti flour, Shoji fine, Rajagra flour, Singoda flour, Maida
flour, Bajra flour, Wheat flour, Jowar flour, Handwa flour, Mathia flour, Dhokla
flour, Kodri flour, Amchur powder, Black pepper powder, Black salt powder,
Cardamom powder, Chilly crushed, Chilly powder gondal, Chilly powder
kashmiri, Chilly powder reshampatti, Chilly white powder, Cinnamon powder,
Cloves powder, Coriander powder, Coriander-cumin powder.
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 Industry analysis of the Indian retail sector:
Modern retailing has entered India in form of sprawling malls and huge complexes
offering shopping, entertainment, leisure to the consumer as the retailers
experiment with a variety of formats, from discount Store s to supermarkets to
hypermarkets to specialty chains. However, Kirana still continue to score over
modern formats primarily due to the convenience factor.

The organized segment typically comprises of a large number of retailers, greater

enforcement of taxation mechanisms and better labour law monitoring system. It's
no longer about just stocking and selling but about efficient supply chain
management, developing vendor relationship quality customer service, efficient
merchandising and timely promotional campaigns. The modern retail formats are
encouraging development of well-established and efficient supply chains in each
segment ensuring efficient movement of goods from farms to kitchens, which will
result in huge savings for the farmers as well as for the nation. The government
also stands to gain through more efficient collection of tax revenues. Along with
the modern retail formats, the non-STORE retailing channels are also witnessing
action with HLL initiating Sangam Direct, a direct to home service. Network
marketing has been growing quite fast and has a few large players today. Gas
stations are seeing action in the form of convenience Store s, ATMs, food courts
and pharmacies appearing in many outlets.
In the coming years it can be Lucknowd that the hypermarket route will emerge as
the most preferred format for international retailers stepping into the country. At
present, there are 50 hypermarkets operated by four to five large retailers spread
across 67 cities catering to a population of half-a-million or more. Estimates
indicate that this sector will have the potential to absorb many more hypermarkets

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in the next four to five years Traditionally, the small Store (Kirana) retailing has
been one of the
easiest ways to generate self-employment, as it requires minimum investments in
terms of land, labour and capital. These Store s are not affected by the modern
retailing as it is still considered very convenient toshop. In order to keep pace with
the modern formats, Kirana have now started providing more value-added services
like stocking ready to cook vegetables and other fresh produce. They also provide
services like credit, phone service, home delivery etc.
The organized retailing has helped in promoting several niche categories such as
packaged fruit juices, hair creams, fabric bleaches, shower gels, depilatory
products and convenience and health foods, which are Departmental ly not found
in the local Kirana Store s. Looking at the vast opportunity in this sector, big
players like Reliance and K Rahejas has announced its plans to become the
country's largest modern retainers by establishing a chain of STORE s across all
major cities.
Apart from metro cities, several small towns like Nagpur, Nasik, Ahmedabad,
Aurangabad, Sholapur, Kolhapur and Amravati as witnessing the expansion of
modern retails. Small towns in Maharashtra are emerging as retail hubs for large
chain STORE s like Pantaloon Retail because many small cities like Nagpur have a
student population, lower real estate costs,fewer power cuts and lower levels of
attrition. However, retailers need to adjust their product mix for smaller cities, as
they tend to be more conservative than the metros.
In order for the market to grow in modern retail, it is necessary that steps are taken
for rewriting laws, restructuring the tax regime, accessing and developing new
skills and investing significantly in India.
Challenges faced by this sector:

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The industry is facing a severe shortage of talented professionals, especially at the
middle-management level.
Most Indian retail players are under serious pressure to make their supply chains
more efficient in order to deliver the levels of quality and service that consumers
are demanding. Long intermediation chains would increase the costs by 15%.
Lack of adequate infrastructure with respect to roads, electricity, cold chains and
ports has further led to the impediment of a pan-India network of suppliers. Due to
these constraints, retail chains have to resort to multiple vendors for their
requirements, thereby, raising costs and prices.
The available talent pool does not back retail sector as the sector has only recently
emerged from its nascent phase. Further, retailing is yet to become a preferred
career option for most of India's educated class that has chosen sectors like IT,
BPO and financial services.
Even though the government is attempting to implement a uniform value-added tax
across states, the system is currently plagued with differential tax rates for various
states leading to increased costs and complexities in establishing an effective
distribution network.
Stringent labour laws govern the number of hours worked and minimum wages to
be paid leading to limited flexibility of operations and employment of part-time
employees. Further, multiple clearances are required by the same company for
opening new outlets adding to the costs incurred and time taken to expand presence
in the country.
The retail sector does not have 'industry' status yet making it difficult for retailers
to raise finance from banks to fund their expansion plans. Government restrictions
on the FDI are leading to an absence of foreign players resulting into limited
exposure to best practices.

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Non- availability of government land and zonal restrictions has made it difficult to
find a good real estate in terms of location and size. Also lack of clear ownership
titles and high stamp duty has resulted in disorganized nature of transactions

Opportunity in India for Retail sector:

According to the Investment Commission of India, the retail sector is expected to
grow almost three times its current levels to $660 by 2015.It is expected that India
will be among the top 5 retail markets then. The organized sector is expected to
grow to $100 and account for 12-15% of retail sales by 2015. It is estimated that
the home improvements and consumer durables category and the apparel and
eating out categories will grow at CAGR of 20% and 13% respectively over the
next decade.
According to Subha Kalathur, analyst at Value notes, there is certainly a lucrative
opportunity for foreign players to enter the Indian terrain. Growth rates of the
industry both in the past and those expected for the next decade coupled with the
changing consumer trends such as increased use of credit cards, brand
consciousness, and the growth of population under the age of 35 are factors that
encourage a foreign player to establish outlets in India. The government policies
towards FDI are the only hindering factors that do not make this a fairy tale for
foreign players. But many of them have sought other ways to set shop in India.

While many like Wal-Mart, JCPenney, and GAP have been procuring from India
for a long time, those in the food business and apparel industry have also tried to
work their way around by setting up franchises and license agreements with local
players respectively. For retailers like Wal-Mart setting up a wholesale outlet like
Sam's Club is certainly the way out.

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Segment analysis:
The structure of Indian retail is developing rapidly with shopping malls becoming
increasingly common in the large cities and development plans being projected at
150 new shopping malls by 2008. However, the traditional formats like hawkers,
grocers and tobacconist shops continue to co-exist with the modern formats of
retailing. Modern retailing has helped the companies to increase the consumption
of their products for example: Indian consumers would normally consume the rice
sold at the nearby Kirana.

Analysis of Customers
In the past few years the whole concept of shopping has been altered in terms of
format and consumer buying behaviour. With the increasing urbanization, the
Indian consumer is emerging as more trend-conscious. There has also been a shift
from price considerations to designs and quality as there is a greater focus on
looking and feeling good (apparel as well as fitness). At the same time, the Indian
consumer is not beguiled by retail products which are high on price but
commensurately low on value or functionality. However, it can be Lucknow that
the Indian consumer is a paradox, where the discount shopper loyalty takes a
backseat over price discounts.
Prajjwal Departmental Store is proving all the products for all the people. They
are not departing any segment .They have all the types of products for all the
customers. All the products satisfy needs & wants of the customers. They
personally take care of them. And they are also providing some suggestion about
the products to the customers. Today customers’ want hundred percent returns of
their hard earn money. Prajjwal Departmental Store is give best return to their
money.

26
Prajjwal Departmental Store Was Small Store in a past. Now it becomes big
Departmental Store with varieties of multinational brands. Prajjwal Departmental
Store is take care of their loyal customer & give them special discount .The
STORE will also give discounts to their new customer &build up relationship with
them. And also create goo brand image in the mind of the customers.
Consumer behaviours have changed over the years; this is shown by consumers
today purchasing a more healthy variety of products, as information today is
known about products that was not known many years ago. Factors such as these
changes the way we perceive and value products, as we now are more
knowledgeable as well as manufacturers having by law to print the ingredients and
content of the products ingredients on the back of most food products, allowing
consumers to become more educated. The typical consumer today watches what
they eat;they are more aware and exposed to factors that have brought about
Changes in Consumer Behaviour.
Consumers today tend to purchase differently than they did 10 years ago. As we
grow older with every new generation, our values and perceptions change, which is
indicative of the way in which we purchase our goods and services. Consumers are
concerned about what they buy, from household goods to genetically.
Factors such as personal, psychological and social factors have a huge impact on
consumer behaviour. From the family unit, to the lifestyles we now adopt, comes
decisions influenced by our peers, experiences and knowledge. The ability to now
have information right at our finger tips provokes people to know exactly what
they are consuming and whether or not they are a health risk to them or their
families. While we as consumers can all access information on most of the
products we buy, we also have the government, manufacturers and consumer
groups that promote the health risk associated with products we consume. For
example, an advertisement campaign by the health department will promote the
27
health risk associating with smoking and a consumer group such as the ACA will
publish in their magazine the health hazard linked with gene modification.
The roles of the government and consumer groups are all widely linked and aim to
inform the public consumer about the safety of products.
Consumer Behaviour refers to the behaviour of consumers in deciding to buy or
not to buy or not buy or to use or not to use or to dispose of or notto dispose of the
products that satisfy their needs.

The study of consumers helps firms to improve their marketing strategies by

understanding issues such as...
1. The psychology of how consumers think, feels, reason, and select between
different alternatives
2. The psychology of how the consumer is influenced by his or her environment
3. The behaviour of consumers while shopping or making other marketing
decisions;
4. Limitations in consumer knowledge or information processing abilities influence
decisions and
5. How consumer motivation and decision strategies differ between products that
differ in their level of importance or interest that they entail for the consumer.
“All marketing decisions are based on assumptions and knowledge of consumer
behaviour," (Hawkins and Mothersbaugh, 2007).
The Prajjwal Departmental Store is giving return of the Customers Hard –Earned
money by providing them best Quality Products & Providing them best ambience
&best environment for the shopping at the STORE . These are the services
provided by the Store to the customers in the exchange of their money.
These are the some of the key services provide by “The Prajjwal
Departmental Store .”
28
 Availability of all the goods at convenient place.
Stocking of multiple brands which give different choices for the customers.
Also sell in the small quantities to the small customers.
Open long hours (giving buying experience before breakfast till after the post
dinner.)
Free home delivery-often of very small value orders too.
Also taking orders on phone.
Also sell products on credit.

Selling products at good competitive price to the customers

ANALYSIS OF COMPETITION
Today we are living in the twentieth century, & this the age of competition. Today
we find competition in each & every place. The business who wants to survive in
this competition, it has to provide best services & give best solution of the
customers’ problems. Today in every sector nobody has Monopoly.
Retail sector is one of the fast growing sectors of India. Retail is providing equal
opportunities both for the customers & Marketers. Competition is needed &
required in the Retail sector. Competition gives idea to the store Owner that where
he is? & where he wants to reach? Competition gives proper idea about the Current
Market & its situation.
Retail is the booming sector of India in the present times. Retail is one of India’s
largest industries, has presently emerged as one of the most dynamic and fast
paced industries with several players entering the market

29
To remain in the competition The Prajjwal Departmental Store has to do their
SWOT Analysis. And also do analysis of their Internal Environment & External
Environment. These are the questions for the STORE owner for making good
internal environment of Store & for to remain in the competition.
What resources do they have at hand? (i.e. The FIVE 'M's):
MEN (Labour/Labour).
MONEY (Finances).
MACHINERY (Equipment).
MINUTES (Time).
MATERIALS (Factors of Production.
How effective are they at Customer Relationship Management (CRM)?
What is the state of their marketing planning process?
Is our marketing planning information current and accurate?
What is the current state of selling of new products? (Product)
How profitable is their product portfolio? (Product)
Are we pricing in the right way? (Price)
How effective and efficient is distribution? (Place)
Are they getting their marketing communications right? (Promotion)
Do they have the right people for facing their customers? (People)
How effective are their customer facing processes? (Process)
What is the state of their business's physical evidence? (Physical Evidence)

These are the questions for the Store owner for making good External
environment of Store & for to remain in the competition. As a market orientated
organisation, the Store must know these things.
What is the nature of their 'customer?
What is the nature of competition in their target markets?

30
 What is the cultural nature of the environment(s)?
What is the cultural nature of the environment(s)?
What is the economic condition of their markets?
Is the political and legal landscape changing in any way?

There are so many directly & indirectly competitors are in the retail business, for
the Prajjwal Departmental Store There so many small & big competitors. The
competitors of The Prajjwal Departmental Store are as follow:
Small Kirana Shops.
Small & Big Retail Shops.
Big Retail Chains like...Big Bazaar, Next, More etc...

High per markets & Malls like... Central

SWOT Analysis
Strengths:
Demographic favour.
Shopping convenience.
Low labour cost of skilled ones.
Capital requirement is low due to smaller scale of operations, resulting in low
rents and overheads.
Store keepers provide credit for monthly purchases especially for users who
wish to avoid credit cards.
They may have good existing relations with the people residing around the area
of their Store .
Long operating hours and home delivery/ phone/ quick delivery even on small
items.

31
Weaknesses:
Numerous licence, permits and registration Requirement.
Inadequate human resources.
Taxation hurdle like VAT etc.
Lack of quality assurance especially for goods sold loose
Lack of ambience

Opportunities:
Potential for investment.
Locational Advantage.
Sectors with high growth potential.
Fastest growing format. Rural retail

Threats:
A new competitor in your home market.
Price wars with competitors.
A competitor has a new, innovative product or service.
Inflation.
Poor inventory turns and stock availability Measures.

Strategy
Strategy is a very important part of the business plan. Building a new Store or
undergoing expansion can be a tremendous challenge for retailer. Strategy helps
the Businessman in growth & development of their business. The strategy of
Prajjwal Departmental Store exploits their advantages over the competition
(location, convenience, and high quality) with carefully-tracked milestones for
growth. In the start-up phase it is a central task of the marketing concept to

32
establish a name Recognition and own trade mark. Later on the strategy will
primarily be targeted to gain new Customers and create customer loyalty of repeat
customers.
The Prajjwal Departmental Store s competitive edge will be the lower prices
they will charge to their customers and the novel purchasing experience that
will draw shoppers. The most critical element of The Prajjwal Departmental
Store success will be its marketing and advertising. In order to capture
attention and sales The Prajjwal Departmental Store will use prominent signs
at the STORE locations, billboards, media bites on local news, and radio
advertisements to capture customers. Many of the initial customers will be
drawn to the unique nature of the Store and will then have the opportunity to
realize the cost savings of The Prajjwal Departmental Store .

Marketing Plan:
Marketing plans are vital to marketing success. They help to focus the mind of
companies and marketing teams on the process of marketing i.e. what is going to
be achieved and how we intend to do it. There are many approaches to marketing
plans. Marketing Teacher has focussed upon the key stages of the plan. It is
contained under the popular acronym AOSTC.

A – Analysis (Situation Analysis & Marketing Audit )

O - Objectives(Set the Marketing Objectives )
S - Strategies(Describe your target Market )
T - Tactics (Marketing’s Tactics )&
C - Controls(Marketing’s Controls)
Competitive Edge:

33
 Prajjwal Departmental Store s’ competitive edge will be the lower prices they
will charge their customers and the novel purchasing experience that will draw
shoppers. In the convenience Store industry, low cost and availability are the
two success criteria. They plan to create these advantages in a new, high-tech
environment that will retain customers

Marketing Strategy:
The most critical element of The Prajjwal Departmental Store s success will be
its marketing and advertising. Convenience Store s serve the entire purchasing
population of its geographical area but focuses on customers who need to
purchase items outside of normal working hours such as swing shift employees
and quick shoppers looking for snacks and related items

Sales Strategy:
The Prajjwal Departmental Store will be a stand-alone, with good facility; they
have an attractive Store front with their low prices and easy-to-use system.
They believe that this in itself is its own seller. One critical procedure to ensure
top customer service and reliability will be establishing a method for keeping
enough inventories of all their products. They will be using industry data on
inventory for other convenience Store chains to assist people

Sales Forecast:
The Prajjwal Departmental Store s forecasted sales for years One & Two
respectively are Rs.48 ,00,000;Rs.60,00,000, This gives us an average 25%
increase from year to year. This may seem very high, but considering the level of
initial sales and the growth possibilities, management actually considers this to be

34
achievable. These sales figures are based on a current Sales Turn over and walk-by
traffic with an average purchase amount conforming to industry averages. The
target profit margin was defined as an average net profit of all merchandise.

Sales Forecast of PRAJJWAL DEPARTMENTAL STORE

Sales 2018 2019 2020 2021 2022 2023
Drinks 250000 4500 500000 625000 750000 1000000
Snacks 200000 18000 400000 500000 600000 800000
DEPARTMENTAL 400000 90000 800000 1000000 1200000 1600000
Grocery Items
Others 150000 225000 300000 375000 450000 600000
Total Sales 1000000 1500000 2000000 2500000 3000000 4000000

35
 4000000
4000000

3500000

3000000
3000000

2500000 Sales
2500000
Drinks
2000000
2000000 Snacks
DEPARTMENTAL Grocery Items
1500000
1500000 Others

1000000 Total Sales

1000000

500000

0
1 2 3 4 5 6

The Prajjwal Departmental Store s current position is very good, with the sales
turnover of Rs.2, 00,000 per month but with the expansion of the Store , they want
to achieve sales turnover of Rs.4, 00,000 per month.
The Prajjwal Departmental Store is plans to offer a greater number of products
and services in the future so as to create another dimension of competitive
advantage. The Store will sell the same products as other convenience Store s in
the same packaging sizes, quality, and quantity as other Store s. This includes soft
drinks, fruit juices, sport drinks, hot and cold snacks, a limited number of grocery
items, etc.
The Prajjwal Departmental Store is proving attractive Store front with their low
prices and easy-to-use system. This way they are doing positioning & Get the
desired image of their Store . For the marketing Store is having budget of Rs.50,
000.The Store will doing promotion through giving discounts to both the new &

36
old customers with that Store use prominent signs at the Store locations,
billboards, media bites on local news, and T.V advertisements to capture
customers.
The pricing strategy of Prajjwal Departmental Store rely on cost, demand,
environmental factor .The STORE is providing low price & High quality products
for their customers, which will help them to achieve their desired position &
become popular among all the customers
Operation /Design & Development plan:

The Prajjwal Departmental Store is turn into the Big Departmental Store from
the Small Kirana shop. So all the operation will change & the development plan is
also changed, these are the following functions required to run the business.
What resources do they have at hand? (i.e. The FIVE 'M's):
MEN (Labour/Labour).
MONEY (Finances).
MACHINERY (Equipment).
MINUTES (Time).
MATERIALS (Factors of Production.)

The Prajjwal Departmental Store s current position is very good & they have
some milestones in their mind. They worked hard to achieve their milestones. The
STORE s current sales turnover is Rs.2, 00,000per month. And they want to take
that turn over to Rs.4, 00,000per month in the next financial year.
The owner of the Store personally taking care of the quality of the products
&services provide by the Store . If they will maintain their quality of the products
&services, they will definitely achieve their milestones. The development of the
Store rely on the quality of the services provided by the Store .

37
Personal plan:
The Prajjwal Departmental Store will operate virtually 12 hours a day 7 days a
week. Although the STORE ’S opening hours will be officially 08:00 a.m. to 09:00
p.m. Assumptions regarding personnel have been made for year 1 & year 2 as
follows:
Ending of Financial Year –1 As a Store owner Mis.Prajjwalangi Tiwari will get
Salary of Rs.6, 00,000 per year. An Accountant will get the salary of Rs.1,
50,000.per year & the three sales persons will get the annual salary of Rs.2,88,000
& Store cleaner will get the salary of Rs.36,000 per year.
Ending of Financial Year -2 Salaries will be boosted by 10 percent. Additional
staff will be hired if significant increases in sales.

Staffing Plan
Staffing consists of recruiting, Selecting, Placing, Orienting, Promoting,
Appraising, Compensating, Training& developing the individuals and the existing
workers for accomplishing the task effectively &efficiently. Among all the great
objectives, Prajjwal Departmental Store has also one needed and Important
Objective of hiring good Staff for the Store .
When it was a small Kirana Store there were only two persons to handle the
customers, but in this Departmental Store the STORE owner hiring five people
of staff. Prajjwal Departmental Store is hiring three sales persons those are
completed their graduation & having knowledge of computer. One Accountant
from background of commerce completed his master degree & having knowledge
of computer. One Store Cleaner for Maintaining the Cleanliness of the Store .
The sales persons only have to handle the customers and help them to choose their
products. They don’t have to interfere in other department & operations. An
38
Accountant has only work of maintaining the accounts & inventories of the Store .
These are the key result areas of the staff.
There is only one investor &Owner of the Prajjwal Departmental Store that is
Prajjwalangi Tiwari. There is no any professional advisor for the Store . All the
hiring, staffing, selection & decision making done by the owner itself of the
Prajjwal Departmental Store .
Job Profile & Educational Background of Employees of the Prajjwal
Departmental Store .

Name of the Educational Job Profile Salary Per

Employees Background Month
Mr.Ram kumar M.Com Accountant 12,500
Mr.Arpit Sharma B.A Sales Person 8,000
Mr. Jatin singh B.A Sales Person 8,000
Mr.Alok singh B.A Sales Person 8,000
Mr.Naresh 12th pass STORE Cleaner/ 3,000
Delivery Boy

39
ORGANIZATION CHART OF “Prajjwal Departmental Store ”

PRAJJWAL Departmental Store

40
 Financial Plan:
Financial Planning is a roadmap to realise and achieve financial goals in life. The
process of financial planning involves identifying the financial goals in life, based
on the person’s financial position and risk profile charting out a feasible plan to a
achieve those goals. Financial Planning includes identifying goals, making the
plan, allocating resources and regular review.
As their Sales Forecast made clear, profits will initially be low. They expect to
sustain small losses in the few months for the first year, until their newly clientele
is fully established. The sales increase more. They have planned for this seasonal
variance, and the funding .They are requesting will help to maintain a positive cash
balance throughout the first two years, until they become fully profitable.
The Prajjwal Departmental Store s starts with their budgeting program that sets
sales goals, establishes payroll budgets, and creates criteria for gross margin,
shrink, expenses, and profit. Exception reporting directs operations in the right
direction, saving time, and measuring results. They will manage and grow their
Store with a full range of financial services that include two years financial
planning, Store valuations, estate planning, buying/selling of Store , and financing
assistance. It will save their valuable time and money plus the headaches and
worry often associated with complex money matters. From the Store .They will
have a complete portfolio of financial, accounting, and payroll services, including
comparative operating statements, bank reconciliations, sales tax returns, payroll
tax returns, periodic and operational review, cash flows, break-even analyses,
financial projections, wages, taxes, deductions, check printing, and deposit advice.
It is these kinds of thorough information and accurate recordkeeping that allow
The Prajjwal Departmental Store to make sound business decisions for the future.
Following steps are involved in creating their financial plan:

41
 Determine their financial goals.
Determine their desires.
Determine how much money is required to fund each goal and desire.
Determine their current position. It includes determining your annual expenses,
annual savings and available resources.
Determine annual expenses.
Determine annual savings.
Determine available resources.
Determine up to which extent their goals and desires can be achieved through
available resources.
If available resources are insufficient, then they have to adopt following
strategies:
Increase their financial resources through investment planning.
Reduce their tax liabilities through Tax planning.
Cut down their monthly expenditure.
Make their goals and desires more realistic.
Periodically monitor their financial plan.

The financial planning is a last & final stage of the business planning of
Prajjwal Departmental Store . The financial planning will include.
Capital Investment.
Break Even Analysis.
Profit & Loss Statement.
Balance Sheet.
Capital Investment:
The Start up funding of Prajjwal Departmental Store was of Rs. 45,
00,000 in which they have invested Rs. 20, 00,000 for the stock & other

42
expences. And remaining was being in the bank. So, they have a cash on
hand is Rs.25, 00,000.
They will use that cash in the future for the other major operation of the
Store , as per the advice of the experts & as per the requirement of the Store .
Profit & Loss Statement:
The Profit and Loss Statement is also called an Income Statement. As we
might imagine, the income statement provides some hints about how
efficient the young firm is being run. Typical components found in an
income statement are net sales, the costs of goods sold, the costs of
inventory if applicable, and regular expenses such as office rent, payroll,
supplies, etc. When both positive and negative finances are displayed on an
income statement, key components contributing to profit or loss for the
period can be identified.
This is the expenses of The Prajjwal Departmental Store (Assumed)

Salary of sales men (three) 30,000

Salary of Accountant 12,000
Salary of STORE Cleaner 4000
Light bill 2000
Telephone bill 1000
Transportation 2000
Stationary 500
Miscellaneous 1500

43
Projected income statement

Particulars 2018-19 2019-20 2020-21 2021-22 2022-23

Sales 1000000 1500000 2000000 2500000 3000000

Less: direct cost 320000 395000 435000 500000 600000

Gross
profit 680000 1105000 1565000 2000000 2400000

Less: indirect
exp. 46000 65000 75000 95000 115000
Salaries
15000 18000 25000 35000 65000
Advertisement 5000 7000 9500 11000 13000
Stationary 2000 3200 4000 7000 10000
Fuel charges 4000 4900 5200 8200 11200
Depreciation
2000 2800 3600 5500 7500
Provision for bad 3000 3800 4500 6000 8000
debts
Other expenses

Net profit

603000 1000300 1438200 1832300 2170300

44
Balance Sheet.
The Balance Sheet has two main purposes; (1) Listing the assets of your company
and (2) Listing the liabilities of your company. Some examples of assets that might
appear in a balance sheet are cash on hand, accounts receivable (amounts owed to
your firm), furniture, company vehicles, etc. Some examples of liabilities that
might appear in a balance sheet are accounts payable (amounts your firm owes to
others), loan amounts payable within a year, your equity investments made, etc. In
a typical start-up firm, owners' investments may be temporarily shoring up the lack
of sufficient accounts receivable.

45
The projected Balance Sheet of The Prajjwal Departmental Store (Assumed)
2022-
2018-19 2019-20 2020-21 2021-22 23
Assets
Current Assets

800,00
Cash in bank 500,000 550,000 575,000 600,000 0

Accounts receivable 20,000 25,000 22,000 27,000 30,000

1,400,0
Inventory 800,000 600,000 1,000,000 1,200,000 00

Prepaid expenses 15,000 12,000 16,000 18,000 20,000

Other current assets - - - - -

Total Current Assets 1,335,000 1,187,000 1,613,000 1,845,000 2,250,0

46
 00
Fixed Assets

1,000,0
Machinery & equipment 500,000 600,000 700,000 800,000 00

600,00
Furniture & fixtures 300,000 325,000 400,000 500,000 0

Other fixed assets 50,000 65,000 70,000 75,000 80,000

(LESS accumulated
depreciation on all fixed 105,00
assets) 85,000 90,000 95,000 100,000 0

Total Fixed Assets (net of 1,575,0

depreciation) 765,000 1,080,000 1,075,000 1,275,000 00

3,825,0
TOTAL Assets 2,100,000 2,267,000 2,688,000 3,120,000 00

47
Liabilities and Equity
Current Liabilities

1,250,0
Accounts payable 60,000 200,000 1,000,000 1,100,000 00

165,00
Interest payable 125,000 135,000 145,000 155,000 0
Current part, long-term
debt - - - - -

Other current liabilities 5,000 10,000 15,000 20,000 25,000

1,440,0
Total Current Liabilities 90,000 345,000 1,160,000 1,275,000 00
Long-term Debt

(1,586,
Bank loans payable 1,000,000 511,700 (600,500) 1,155,800) 100)

48
Notes payable to
stockholders - - - - -

LESS: Short-term portion - - - - -

Other long term debt - - - - -

(1,586,
Total Long-term Debt 1,000,000 511,700 (600,500) 1,155,800) 100)

(146,10
Total Liabilities ,190,000 856,700 559,500 119,200 0)
Owners' Equity

3,000,8
Invested capital 307,000 910,000 1,410,300 2,128,500 00

(1,200,
Less Drawings - (500,000) (720,000) (960,000) 000)

49
Retained earnings - 2,170,3
current 603,000 1,000,300 1,438,200 1,832,300 00

3,971,1
Total Owners' Equity 910,000 1,410,300 2,128,500 3,000,800 00

3,825,0
Total Liabilities & Equity 2,100,000 2,267,000 2,688,000 3,120,000 00

50
 CONCLUSION

Over the last few years, retail has become one of the fastest growing sectors in the
Indian economy. The organized retail however is at a very nascent stage though
attempts are being made to increase its proportion to 15-25%by the year 2020
bringing in a huge opportunity for prospective players. The sector is the largest
source of employment after agriculture, and has started to penetration into rural
India generating more than 10% of India’s GDP.

Modern retailing has entered India in form of sprawling malls and huge complexes
offering shopping, entertainment, leisure to the consumer as the retailers
experiment with a variety of formats, from discount Store s to supermarkets to
hypermarkets to specialty chains. However, kiranas still continue to score over
modern formats primarily due to the convenience factor.
It is true that India is moving towards to become developed country. Retail sector
play a very crucial role in it. With the help of the report we know about the retail
sector in India & how to make a business plan for a firm& what are the planning &
Strategies required for making their effective. It opens our horizon about business
planning. This is a very good experience of my to making a report of Prajjwal
Departmental Store .

BIBLIOGRAPHY

51
WEBSITES:
 WWW.GOOGLE.COM
 WWW.MARKETINGTEACHER.COM

BOOKS:
 MARKETING MANAGEMENT-ANNAMALAI UNIVERSITY
 FINANCIAL MANAGEMENT- ANNAMALAI UNIVERSITY
 RETAIL BOOK-PG PBS
 MANAGING FINANCIAL SERVICES-PGPBS

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