Acknowledgement

This project could not have been completed without the prayers of my parents and effort of my teacher. My parents support, their prayers and their desire for my success encouraged me to do this job. I am thankful to my respected teacher who helped me to learn this course; his full support enabled me to complete this project. On other hand this project would help me in future to design any kind of research and implement successfully.

Welcome to Maaher Food Industries (Pvt) Ltd

Maaher Food Industries (Pvt) Ltd, is one of the pioneering groups of quality packed Juices and Diary Products in Pakistan. Since their arrival in 1986, the company's initial success gave rise to the highly refreshing "Pine Cool" which was considered to be Pakistan's most trusted and favourite drink. Today the company has significantly expanded and is proud to boost an extensive and popular range of premium Pure Juice, Nectars, Juice Drinks and Dairy based Products, all of which are primed with the highest standard of international quality control. Adhering to these strict principles and measures, utilizing state of the art processing and packing equipment, Maaher Food Industries markets numerous high quality products in "Tetra-Brik" aseptic packaging, offering refreshment and healthy nourishment to consumers all around the globe. From the heart of Pakistan, to the rest of the world, Maaher Food Industries continues to bring you unsurpassed excellence with its ongoing labors and efforts under the brand name. The company was incorporated in 1964 as a Private Limited Company, with the main objective to set up an industrial undertaking for manufacturing of juices, squashes, sherbets, jams, pickles and preserves from fruits and vegetables. MFL was conceived as a joint venture by the agricultural background of the Pakistani sponsors induced them to establish this agrobased industry. Taking advantage of abundance of fruits available in Pakistan and the advanced technology provided by the American partners, MFL became a pioneer in the field of converting fruits into pulps, concentrates and juices. Today MFL is the largest food processing unit having developed and installed the capacity to meet the country's local as well as export needs. MFL group purchased all the shares of

Alliance Industrial Development Corporation. The company has since shown sustained growth in both domestic and export fields. In 1980-1981 a separate unit was installed in Karachi which now caters for Karachi, Sind and export demand. A new bottle filling plant was set in 1983 in the Lahore unit, increasing the capacity fivefold. An independent Tetra Brik plant was commissioned in 1987 making the unit leading manufacturers with the comprehensive range of production in the fruit processing field in Pakistan. In the year 1990 it was decided to install a juice factory at the Hattar industrial estate in North West Frontier Province of Pakistan. In order to take advantage of the government incentive new wholly owned subsidiary of MFL International Limited was incorporated as Hattar Fruit Products Limited which was later merged into the parent company. Complete bottling plant locally manufactured along with four lines of Tetra Pak was installed, three are filling 250 ml juices and one line is for 1000 ml packs. In all respects the subsidiary is now a complete unit and is manufacturing the complete range of MFL products except for pickles and canned products.

Our Vission
Most Innovative and fastest growing food company offering products enjoyed in "every home every day".

Our Mission
Build Branded food business to improve quality of life by offering tasty, affordable and highly nutritional products to our consumers while maximizing stake holders' value.

Quality Control:

Quality control is given special emphasis during production. The products are checked at various stages of production. The product is cleared for despatch only after being certified by quality control department and after having a 72 hours incubation of packed product.

Products:
Just Fruit is made from handpicked fruits to give you the great experience of the taste you love. It is available in 200 ml packs with a refreshing range of flavors including apple, grapes, orange, mango and fruit cocktail. It has been acclaimed by the ones who tried it that it was the best ever juice brand they could ever imagine. Juices play an important role in the functioning of our body, have many benefits associated with them, and help you achieve the desired healthy way of life. Tropico nectar is another product from the house of Haleeb Foods Limited, which is 100% pure nectar, available in three sumptuous flavors including Orange & Mango & Apple.

Nectar, Uncarbonated luscious taste drink made with 100% fruit juice

Juice, Refreshing flavored fruit juices.

Zulu, Nourishing drink for growing kids.

Coffee, Premium coffee with skim milk

Shik Shake , Flavored milk

Water, Natural Drinking.

SINDH REGION

National Tiles Karachi KW&S Board, Karachi DW&CE Karachi Siemens Pakistan Engineer Karachi Saifi Development Corporation Karachi State Bank Of Pakistan Steel Corporation of Pakistan Karachi Futeh Chemicals Ltd, Karachi Pakistan Steel Mills Corporation, Karachi UNICO Syndicate Karachi Karachi Shipyard & Engg. Works Ltd. Amin Fabrics Kotri H.E.J Research Institute of Chemistry Haroon Industries Karachi Abid Industries The Burmah Oil Company Ltd Karachi Nasim Ice & Cold Storage Karachi Habib Textile Mills Karachi Heysons Steel Karachi National Steel, Karachi Rocksulpher, Karachi Industrial Chemicals, Karachi Textile Accessories, Karachi DHL Courier Service Khatri Engineering Corporation, Karachi Freyssinet, Karachi Central Board Of Revenue Tax Information Centre, NTN Cell, National Logistics Cell Income Tax Department OCS Courier Service Karachi Ghandhara Industries, Karachi Pakistan Atomic Energy Comm., Khi. Jaffer Industrial Corporation, Karachi Lever Brothers Pakistan, Karachi Pakistan Tobacco Company, Karachi Pakistan International Airlines, Karachi Directorate of Procurement Navy, Karachi Airport Development Authority, Karachi Engineers And Contractor, Karachi Karachi Pipe Mills National Motor Hub Chowki, Karachi Midway House Airport, Karachi Metropolitan Steel Karachi Al-Ghazi Tractors Limited Karachi SUPARCO Karachi Philips Electrical Industry, Karachi S. G. Rayan, Karachi Dadex Eternit, Karachi AGA Khan University & Hospital Textilfort (Pvt) Limited Karachi

Karachi Development Authority Naval Dockyard Mirpur Khas Sugar Mills Limited Pakistan Space & Upper Atmos. comm. Irrigation Department Sindh National Bank Of Pakistan United Bank Limited POF Somiani Muslim Commercial Bank Limited Zeal Pak Cement Factory, HYD Habib Bank Limited Irrigation Dept Govt. Of Pakistan Bank Al-Falah Limited Fauji Sugar Mills, Hyderabad Pakistan Audit Department Bank Al-Habib Limited Irrigation Department, Hyderabad Dewan Sugar Mills EFU General Insurance Bawany Sugar Mills Karachi Dock Labour Board Sui Gas Transmission Gammon Pak Ltd Fauji Sugar Mills, Tando M. Khan

PUNJAB REGION

Highways Department Punjab GIK Inst. of Engg & Tech, Topi, Tarbela Lahore College for Women Irrigation Department Punjab Punjab University Lahore POF Sanjawal University of Agriculture Faiselabad UNO Timergara Fatima Jinnah University WAPDA Mangla Dam University of Engg. & Technology Taxila Capital Development Authority Punjab Information Technology Board Forest Division Project Bhimber National College of Arts Lahore Punjab Forest Development Project DPS School Sahiwal Sui Northern Gas Pipelines Ltd HQ Engineer 10 Corp RWP Dawood Hercules Lahore Irrigation Department, Lahore United Nation Development Program Ahmad Baksh & Brothers Lahore Bombay Furniture House RWP Colony Sarhad Textile Mills Nowshera Model Steel Mills Ltd Lahore Pakistan Industrial Corporation Ceramy Industry, Nowshera Ittefaq Foundry & Workshop, Lahore

Steel Casting Limited Gujranwala The Star Mughal Industry Gujranwala Pakistan Industrial Cases, Lahore Ittefaq Cold Storage, Lahore Pakistan Atomic Commission, Isb. PECO Lahore Ali Absestos Industries Spensors & Partner, Rawalpindi National Logistics Cell Rawalpindi Special Works Organization Rawalpindi Batla Engineering Company Ltd. Lhr. Ihsan Sons Limited Lahore Global Impex Lahore Megma Textiles Lahore Lyallpur Chemicals Ltd

AJK & SURROUNDING REGIONS

Azad Jammu & Kashmir Council Machinery Main. PWD Highway Mzd AJK Muzaffarabad Development Authority PWD Muzaffarabad AJK Agricultural Department AJK

NWFP REGION

DIS Peshawar Department Of Prov. Excise & Taxation Education Department N.W.F.P FATA DP Army Director Health Services FATA FWO Workers Children Educ. Board NWFP Wahstone Hasanabdal PWD Store Office Kohistan Div Board ICI Khewra Maple Leaf Cement DIS Quetta Adamjee Paper Board Mills Nowshera PAF Station, Sargodha Pakistan Paper Corp., Charsadda, Pwr. C & W Department Quetta DIS PSH Director (Army) CMTD&SD, Golra Heavy Mechanical Complex Taxila HRF, Taxila BKH Quetta Garrison Engineering Navy

Further Detail:
I have visited the Maheers foods last days according my information they have only two departments: HR & ADMIN Manager Manager Accountant Following are the working which they should follow in their accounting year.

1. HR & ADMIN Manager:

In this department there is one principle member which tells him all the situations of the company. Further the principle officer has three members/subordinates which should work like this. a. Purchase officer: All of the purchasing regarding to production, office equipments and vehicles parts are purchased by this person. b. Transport officer: All of the working/problems regarding to transport is controlled by this person. c. Sales Manager: Sales manager is the backbone of the company because it controls the overall sales of the company by handling nine (9) vans. He allocates the demand of their sales person according to their area. He also reports to the production department about the next day demand of their product.

All these officers are reporting to the HR & ADMIN MANAGER about the situations and problems. Any purchasing should be made after the voucher signed by the manager.

2. Accounting Manager:
In this department there are two accounting clerks which should work like this way. All the sales of the company should be recorded by the cash receiver accountant and make a final sheet of that day and receive the cash, then finalize it and sends this cash to the ACCOUNTING head through assistant. Daily cash with sales report is received by the head of the accountant and manager admin. Payable clerk should pay all the payments of the purchasing of the goods, salaries wages and all other expenses after the receivement of the voucher or the order of the admin head.

3. Audit:

According to my information no audit is done with in the financial year. They rely on the final year audit only. Final audit is stars in between the 5th to 10th January and end at the mid of this month.

Improvements for the MAHEERS FOOD INDUSTRIES.

If we see the both of the companies (JAGENDS & MAHEERS) a very clear difference we should see regarding to the transparency of the accounts and to capture the frauds. In our own company cash is not in the hands of our people but it should pay to the bank online and transfers it to the companys account directly. But if we see MAHEERS FOODS the cash can passes many stages in the company. They have the very big risk in regarding to the cash. They have no more computerize system in their company and using the excel as the making of the sales sheet in MAHEER FOODS. But if we see the JAGENDS they have entirely the different climate as compare to the MAHEER FOODS they are using the latest MIS system for every purpose like ordering sheets , stock maintained and at every level. Purchasing manager have also no proper climate to work they only signed the voucher and make payment of every purchasing it also have a severe effect or a high risk. If this company follows the MIS system and all the things are maintained on this software this should be much better as compare to the current going condition. Cash is also submitted to the bank rather than cash passes the different stages and departs at the company we think that it has the better effect on it.