The Overall Performance and Packaging System of Cosmos Pakages
Subject: Entrepreneurship Development | Topics:

Executive Summary:

International’s Packaging Industry report offers a comprehensive guide to the size and shape of the market at a national level. It provides historic market size data by industry, allowing you to identify the most popular pack types. It identifies the leading companies, and offers strategic analysis of key factors influencing the market- be they new product developments, recycling or legislation issues. Forecasts illustrate how the market is set to change. The rise in organized retailing in Bangladesh second-tier cities made for a competitive packaging market in 2006. Companies like Cosmos Packaging, Nestlé Bangladesh Ltd, Coca-Cola Bangladesh Ltd, PepsiCo Bangladesh Ltd and  became very aggressive during the review period, and packaging became a big tool for launching new, Bangladesh-specific products in different shapes and sizes.

The review period witnessed a flux of partnerships and joint ventures, with many foreign packaging players entering the scene to gain a slice of the large pie. Environmental concerns are fast catching the attention of all the stake holders in the Indian packaging industry. The expansion of packaging as a profitable industry in Bangladesh, dragged along by that of the retail and FMCG sectors, has brought with it environmental concerns Due to lower manufacturing costs, Bangladesh is fast becoming a preferred hub for packaging production. The Bangladesh packaging industry has made a mark with its exports that comprise flattened cans, printed sheets and components, crown cork, lug caps, plastic film laminates, craft paper, paper board and packaging machinery, while the imports include tinplate, lacquers, coating and lining compounds.

In Bangladesh, the fastest growing packaging segments are laminates and flexible packaging, especially PET and woven sacks. On the global scene ruled by the World Trade Organization, it is imperative for Bangladesh to upgrade its packaging standards through innovative technologies in order to be on a par with the world’s best practice. Packaging labels must inform consumers about the ingredients of the product, the nutritional value, and the manufacturing and expiry dates of the products; something which is being made mandatory by the government. Almost all the major players were seen to expand their existing capabilities to tap into the fast growing export market for Bangladesh packaging products.

INTRODUCTION:

Cosmos Packages

 Background of the Internship study

 The Internship study is an integral part of the BBA program. Which all students undergo, which is organized by the “Stamford University Bangladesh”. The students are sent to various organizations where they are assigned to one or more projects.

 The projects may be a market research, evaluation of the financial system of the organization or in any other areas. Where the organization speculates management and organization problem can exist. The student work closely with the organization and with the people or institutes those are closely associated with the organization’s operation.

 At the end of the program, the internees are required to place the accomplishments and findings of the projects through the writing of the internship report covering the relevant topics. During these programs, each student is guided by to supervisors, one from the university and other from the organization.

Objective of the study

 My original interest in this type of studies stemmed from my interest in and higher education, when I regularly attend internship program then I had the intention of the learning more and details. I have learned quickly to related topics. At the eve of our orientation, our authority selected my topic in context of my organization. So I decided to find out the current financial and development scenario of CP.

 Scope

This study will contain financial condition of CP only.

Authorization of the Study

 Packaging occupies an important place in a nation’s economy. A Packaging institution is indispensable in a modern society. It plays a pivotal role in the economic development of a country and forms the core of the money market in an advanced country.

 In recent times the packaging sector over the world has been undergoing a lot of changes due to deregulation, technological innovation, globalization etc. Bangladesh packaging sector is lagging for behind in adopting these changes. The course under B.B.A program designed with an excellent combination of theoretical and practical aspects.

 Methodology of the Study

 Cosmos packages one of the well-known private commercial institutions in Bangladesh. Its public reporting system is appreciable. Data is managed in well manner. Data arrangement is logical that helps in easy application of analytical tool. Statistical tools and much graphical presentation are used for performance analysis.

Research Design:

 Exploratory research has been conducted for gathering better information that will give a better understanding on various information in packages sector, how to communicate customer and other employee, all are gathering knowledge about this sector of packages.

 Both primary and secondary sources of data collection procedure have been used in the report. Primary data has been collected mainly through the writer’s observation of the approval process and monitoring techniques, informal interviews of executives, officers and employees of CP.

Sources of Data Collection:

 To make the Report more meaningful and presentable, two sources of data and information have been used widely such as…

The Primary sources are follows:

 Primary data are measurements observed and recorded as part of an original study. When the data required for a particular study can be found neither in the internal records of the enterprise, nor in published sources, may it become necessary to collect original data. For the completion of this report, the primary sources of data are-

 Face-to-face conversation with the respective officers and staffs of CP.

  Informal conversation with the clients.

  Practical work exposures from the industries.

  Study of the relevant files as instructed as instructed by the officers concerned

  Experts’ opinion and comments,

 The Secondary sources and data are follows:

 The data, which has already been collected by others, such data are called Secondary data. For this internship report, the secondary data are collected from the below sources-

  Annual report of CP

  Unpublished data from the CP

  Training materials available at the BGMEA.

   Various books articles, compilations etc. regarding marketing of financial products are informed below:

  Office circular and other published papers,

  Website of the CPwww. cosmospackages.com.bd

 Limitation of the research

  • I have encountered some problems- the time of the internship was only eight weeks. In this short time, it is not possible to the dept analysis.
  • Experience of this research is the major limitation. It is very tough for researcher to conduct the research properly.
  • Some information’s are not disclosed due to strategic reasons.
  • The senior officials and executives, who I interviewed, could only give me a fraction of their time since they were extremely busy. Thus, I could not go into every detail of the matter. I emphasized on the major issues, I thought as significant in the preparation of the term paper.
  • The study will use the information-collected form the concerned entities.  All the comparisons will be based on that. There is no scope for verifying the credentials of this information. In addition, the study will focus only the financial aspect of the organization, leaving other areas out.

AN OVERVIEW OF COSMOS PACKAGES

 Historical Background of Cosmos Packages

 Cosmos Packaging is a sister concern of packaging industries, established in 1988. Thus enjoys a vast experience of almost 22 years in poly bag (mainly garment accessories). It is mainly export quality corrugated carton and accessories manufacturer and Supplier Company.

In 1988 a team of technical experts from packaging industries led by Mr. Abdul Latif SK. who is the managing director

Cosmos Packages, is a professional developer and manufacturer of electronic machinery. The company specializes in the manufacturing and marketing of full-automatic cutting roll machine, rewinding machine, BOPP slitting machine and auto cutting machine, etc. Among these, the full-automatic cutting roll machine is applied with Japan’s advanced design drawings and manufacturing technologies of its kind. Thanks to the continuous improvements of the company, the machine has come up to advanced world standards in machinery, electronics, gas and liquid, etc. The company is armed with a high caliber team including professional technicians, engineers and after-sale service personnel. Adhering to the mission of “people-o…

Kunshan Fury Precision Machinery Co., Ltd. is a professional developer and manufacturer of electronic machinery. The company specializes in the manufacturing and marketing of full-automatic cutting roll machine, rewinding machine, BOPP slitting machine and auto cutting machine, etc. Among these, the full-automatic cutting roll machine is applied with Japan’s advanced design drawings and manufacturing technologies of its kind. Thanks to the continuous improvements of the company, the machine has come up to advanced world standards in machinery, electronics, gas and liquid, etc. The company is armed with a high caliber team including professional technicians, engineers and after-sale service personnel. Adhering to the mission of “people-oriented, technology-first, integrity-centered and creating a famous brand”, the enterprise will always provide customers with top quality products and perfect service. We would like to renew old business relationships and establish new ones. And we sincerely welcome customers both at home and abroad. Let’s join hands to create a brilliant future.

 Background of the Garment Packaging Industry in Bangladesh

 About 20 years ago when the principal export of Bangladesh was jute, there were 21 units producing readymade garments and earning 3.5 million, by 2005. When jute and jute made goods accounted for about 3% of export. Garment packaging is attached with garments. At the early stage of garment industries the garment packaging materials were imported from Hong Kong, Taiwan and China industry. The phenomenal growth of the readymade garment is completely attached with packaging sector and it’s growth and it’s a major success story of export oriented activities, give a substantial boost to the domestic manufacturing and export, while creating direct and indirect employment and investment opportunities in backward and forward linked activities. The industry is estimated to employ 0.8 million direct workers, where 0.2 million in the waste recycle industries.

 Not with standing the fact that is sectors emergence and expansion is the direct out come of the Multi-Fiver Agreement (MFA) regime, there is no denying that it has had a stellar impact on the overall economic growth, income generation and poverty reduction in Bangladesh.

Packaging Industries

 Over the last 40 years, Packaging Industries has grown from a Company that supplied stock items of packaging material to a limited number of indigenous manufacturers, to a company which today supplies the pharmaceutical, agrochemical, food and cosmetic industries – to mention but a few.

Our aim is to ‘fulfill all of our customers packaging needs’, and we pride ourselves in not only supplying products which are available ‘off the shelf’, but to sourcing specialized packaging which our customers may require in order to grow and develop their own products in this ever-increasing competitive market

Our showrooms are open to the public, and whilst our business is mainly wholesale and Business-to-Business, we do have facilities to cater for our smaller ‘cash sale’ customers.

Not only do we supply packaging in pallet lots or container lots, we also believe in helping smaller businesses to grow and develop, by offering smaller pack sizes of an array of products.

 Welcome to Cosmos Packages

 We are a leading supplier of Packaging materials. With over 20 years servicing both local and national clients with innovative packaging solutions, we are confidant we have the experience and expertise to provide you with a range of products and services that will meet your requirements.

In addition to our extensive range of Packaging materials we also have an in-house Label bureau and box making facility both specializing in small runs, rapid turnaround, with minimal set up costs.

Add to this our large range of cleaning, washroom and cafeteria products and you have a one stop shop.

Being a member of “The Cosmos Packages” means better buying power that we can pass onto you and the ability to supply national contracts when required.

Packaging is the science, art and technology of enclosing or protecting products for distribution, storage, sale, and use. Packaging also refers to the process of design, evaluation, and production of packages. Packaging can be described as a coordinated system of preparing goods for transport, warehousing, logistics, sale, and end use. Packaging contains, protects, preserves, transports, informs, and sells. In many countries it is fully integrated into government, business, and institutional, industrial, and personal use.

Symbols used on packages and labels

Many types of symbols for package labeling are nationally and internationally standardized. For consumer packaging, symbols exist for product certifications, trademarks, proof of purchase, etc. Some requirements and symbols exist to communicate aspects of consumer use and safety. Examples of environmental and recycling symbols include: Recycling symbol, Resin identification code (below), and Green Dot (symbol).

Vision and Mission

 Vision:

“To gain broad and positive recognition from all segments of society as a legitimate and proactive representative of the Brazilian vinyl industry.”

Mission:

 To fight for the interest of its members before the market, the community, the government, domestic and foreign institutions, thus promoting the development of the vinyl industry. This shall be done with no prejudice to the individual freedom of members, and always through an ethical and respectful approach to environmental issues and the well-being of the

 Objectives

 Following is a list of its main objectives:

  • To foster the vinyl market growth.
  • To disseminate in society all information regarding the positive technical attributes of vinyl and their sound environmental affect, as well vinyl’s great versatility and recyclables.
  • To help change the current business posture so it adapts to a new social and economic world order.

 “In the name of Allah the most merciful and compo senate.”

The name of the organization Cosmos Packages was named because it was my dream to establish a factory from root level for Garments Industries, which was budding after Independence.

However, I am successful as my dream came true in the year 1985 and developed a Packaging Industry. After few years of hard work I have owned another factory of the same product.

Among the few goals my intention was to employ our poor people of our country, give them job, to earn money and shelter their family make them skilled in their respective fields.

Now both of my factories are running smooth & in near future I intend to develop Industry in another sector.

 Company Structure

Cosmos packages are located in the heart of the capital city Motijheel Commercial Area. The main factory is located in the Industrial zone Demra, Kajla, the other one attached to our corporate office.

The company is 100% export oriented factory having Bonded Warehouse License from the Bangladesh Government. In the corporate office there are 19 associates working together including Directors, Secretary, Marketing experts and Accounts.

Al the above staffs are very conscious to serve our customers to the highest satisfaction. Our quality of product is monitored by the experienced experts time to time regularly.

We are pioneer in the Packaging sector of our country more than 19 years.

-: Factory-1:-

Our factory no.1 is located in kazla (Vanga Press), Demra in our own land. Wherein we have a big warehouse (Go down) and all our imported materials are stored inside.

There are 64 factory workers including factory manager. Each working shift is 8 hours. The working timing is 8:00am to 4:00pm and 4:00pm to11:00pm.

 The machines for corrugated carton:

  1. Corrugation machine
  2. Pasting machine
  3. Cutting & Creasing machine
  4. Pressure machine
  5. Slitting machine
  6. Stitching machine.
  7. Jumbo roll re-winding
  8. Core cutting machine
  9. Gum tape in size winding machine
  10. Die Cutting machines
  11. Auto HIPS & GPPS Molding machine
  12. (Printing Machine)

-: Factory-2:-

Our factory no.2 is located in the same corporate office complex in Motijheel Commercial Area.

There are 20 factory workers including factory manager. Each working shift of 8 hours. The working timing is 8:00am to 4:00pm and 4:00pm to 11:00pm.

  1. Corrugation machine
  2. Pasting machine
  3. Cutting & Creasing machine
  4. Pressure machine
  5. Slitting machine
  6. Stitching machine.

In our factories we usually make quality master carton and accessories   to satisfy the customer according to their need.

Business Clients

 Our respective clients are mentioned below:

 UK Buyers, Canada, Italy, Germany.

 In Bangladesh:

1. One Composite Mills Ltd

2. Radiance Group.

    Dohs, Baridhara

4. Style Craft BD Limited.

     EPZ, SAVAR.

5. FAIR TRADE GROUP.

   Joyedpur, Gazipur.

6. ALLIANCE STICHES

     SAVAR, EPZ.

The aim of cosmos packages is to give service to our customers. We care our valued clients with best quality jobs and lower price with narrow Margin to encourage buyers to call us for service again and again.

 We believe the whole world have confident of Bangladeshi Garments Accessories. In Bangladesh there is quality and price competition but we provide better raw materials to manufacture goods product in a competitive price.

 Profile of Cosmos Packages at a glance

 Name                                      : Cosmos Packages

Established In                        : 1988

Type of Organization            : A Private Institution of Export Quality Carton Accessories Manufacturer & Supplier Company  

Chairman                               : Mr. Abdul Latif SK

Managing Director               : Md. Shafiqul Islam

No. of Employees                  : 150.

Location                                 : 167/12 Motijheel Circular Road Dhaka, Bangladesh.

Factory Area                         : 1.5 Bighas.

Constructed Area                  : o15000 Sq. Ft.

Production Capacity             : Five Hundred Cartons a day and Other Garments Products

Type of Products                   : Cartons, PPE, PP, BOPP, LDPE, Poly Bags especially for Garments Packaging.

 The modern world eager to look for in packaging.

Corrugated packaging is:

  • Economic
  • Versatile
  • Strong
  • Hygienic
  • Environmentally sound

The world is changing and the most successful companies will be those that best understand the new conditions for business. Partnership will become essential practice as organizations pool specialized skills and knowledge to gain competitive advantage.

This is something the corrugated packaging industry has long realized. It offers complete packaging solutions based on new and innovative products and processes, and companies are entering joint partnership arrangements to build specialized packaging plant.

Major investment in new technology and manufacturing plant is achieving new operating economies, which the industry passes on to its customers. Technology advances are complemented by 100 years’ experience of solving problems. A vast programmed of research and development is leading to more economic products and more responsive customer service.

Whether you need to improve food preservation, protect electronic devices, or find more economic ways to distribute and store products, the corrugated packaging industry continues to discover new and surprising answers.

2.13 Distributing the Benefits of Corrugated Packaging

Whether for heavy industrial components, or a take-away meal, corrugated packaging meets the need. The industry is constantly developing ways to streamline customer processes – transportation, stacking, storing, unpacking and even displaying goods using ingenious pieces of corrugated engineering.

In recent times, capabilities throughout the distribution chain have changed almost beyond recognition. At one end, high-street multiples offer customers a level of service and choice undreamed of twenty years ago. Fitted-furniture retailers, DIY superstores and garden centers deliver bulk products direct to consumers.

Computer-controlled logistics have revolutionized the home delivery business of mail order companies. At the other end of the distribution chain, corrugated packaging now handles heavy industrial products or wet substances more effectively thanks to advances in engineering design and to surface treatments that prevent saturation or leaching.

The packaging industry is focused on the distribution issues of the future, such as the development of intelligent packaging that is instantly identifiable, along with agreed standards for the sizes of the boxes, trays and other packaging to make products easy to stack, store and unpack. It is also introducing customer-led services supported by Just-in-Time and Efficient Consumer Response systems.

DIFFERENT TYPES OF PACKAGES OF COSMOS PACKAGES

Our main products are as follows:

      Master Carton Box from 3ply to 9ply both Brown and White.

      Back Board

      Collar Insert

      Butterfly both Single & Double

      Neck Board

      Poly Bag.

      Photo in layer, Hangtag

      Care Label

      Paper bag

      Tissue paper.

      Plastic Clip

      Plastic Hanger

      Printing Label

      Neck band

      Button.

      Gum Tape both brown and transparent.

 Other Items Included In the Packaging Sector

NAME OF PRODUCTNAME OF PRODUCT
v  Cloth Tapev  ·Cloth Duct Tape
v  ·Cloth Carpet Tapev  ·Matte Surface Cloth Tape
v  Acrylic Foam Tapev  ·Transparent Acrylic Foam Tape
v  ·White Acrylic Foam Tapev  ·Grey Acrylic Foam Tape
v  Double Sided Tapev  ·Double Sided Tissue Tape
v  ·Double Sided PET Tapev  ·Double Sided OPP Tape
v  ·Double Sided EVA Foam Tapev  ·Double Sided PE Foam Tape
v  ·Double Sided Cloth Tapev  ·Double Sided PVC Tape
v  ·Double Sided Transfer Tapev  ·Double Sided Repulpable Paper Tape
v  Kraft Paper Tapev  ·Water Activated Kraft Paper Tape
v  ·Kraft Paper Tape with PSAv  ·Non-PE Coating Kraft Paper Tape with PSA
v  BOPP Packaging Tapev  ·BOPP Packaging Tape
v  Single Sided Foam Sealant Tapev  ·Single Sided PE Foam Tape
v  ·Single Sided PU Sponge Tapev  Drywall Joint Mesh Tape
v  ·Drywall Joint Mesh Tapev  Fiberglass Filament Tape
v  ·Fiberglass Filament Tapev  Aluminum Foil Tape
v  Cleaning Rollv  ·Cleaning Roll Silicon Paper
v  Masking Tapev  ·Masking Tape for General Purpose
v  ·Masking Tape for Car Repairingv  PVC Tape
v  ·PVC Insulation Tapev  ·PVC Pipe Wrapping Tape
v  ·PVC Warning Tapev  Anti Slip Tape
v  ·Anti-Slip Tapev  Bag Sealing Tape
v  ·Reclosable Bag Sealing Tapev  ·Permanent Sealing Tape
v  ·Spool Sealing Tapev  Mylar Tape
v  ·Mylar Tapev  Polyimide Kapton Tape
v  ·Polyimide Kapton Tapev  Security tape
v  ·Evidence Void Security Tapev  Hot Fix Tape

Table3-1: Other Items Included In The Packaging Sector

 Packaging Bags

We provide a wide gamut of packaging solution with our range of packaging bags. Manufactured from qualitative raw material including LD, LLDPE, and HM HDPE, our assortment of poly bags assures premium quality in their function. Some of our superior quality poly bags include packaging polythene bags, packaging sheets, wicketed poly bags, food poly bags, wide width poly bags, seal poly bags, resalable poly bags, biodegradable poly bags, sandwich poly bags, garment poly bags, nursery poly bags and gusseted poly bags.

 All Types of printed poly bags

PPE/ CPE are a unique film because of its high clarity, softness and strongest sealing qualities as compared to any other film. Packman has the honor of developing and manufacturing PPE film first time in Bangladesh.

CP film is now being used for garment bags mostly by quality conscious buyers all over the world.

 Types of Garment Bags:

ZIP LOCK bags for garments. (The latest version of Zip Lock bags with heat Seal Zip Lock attachment with high quality printing for garment packing.)

Multi color Printing including center of Gusset print, Using ROTO GRAVURE and Flexo Technology.

Ultrasonic top/ Header sealing printed bags with strip inlay.

School Uniform Bags:

Permanent Adhesive Bags (Once closed can not reopen).

Hook poly bags for garments (In house Hooks/ hanger manufacturing).

Perforated / double side Seal BOPP bags.

Hanger poly bags with perforation.

And may other types of garment bags…

 Micro Flutes Bring Macro Benefits

The newer micro flutes are replacing carton board in a variety of applications. Since corrugated is stronger, packs are strong enough to go onto pallets and then straight onto shelves from where they can be conveniently carried home by customers who take the packaging with them.

 High Quality Post Print (HQPP)

The latest technological developments have made high quality printing a practical proposition for extending brand images to transit packaging. Leading corrugated case manufacturers are able to offer low-cost, short print runs for special promotions. Now more information such as the use-by-date can be put into bar codes and adjusted more frequently. Other information such as assembly instructions can be printed on the box. Some manufacturers are already exploring other encryption possibilities such as secreting information in the glue or the board or adding smart chips. Improved identification of products assists with proof of ownership or to support issues of due diligence.

 Food packaging

Sterile packages, bags, boxes, cans, cartons, flexible packaging, Pallets, wrappers etc. Sterile packaging is necessary for food products like eggs, bags are used for product like potato, boxes are normally used for products like soft drinks, cans can be used for product like tomato soup, cartons can be used for eggs, pallet and wrappers are primarily used for transportation purposes.

 Rag paper

 Should contain a substantial proportion of cotton if bras and is used in high quality papers and handmade paper. Special coatings are used to provide grease, alkali or acid resistance or to reduce the transmission of moisture. Sometimes the coating is single sided, for example a soap wrapper that may have one side treated as an alkali resist and the other prepared to receive the printed image. Used for food wrappings, to

Wrap scented or greasy products.

 Tissue Soft

  Is an example of a hygienic paper made from virgin wood pulp and/or recycled paper of good quality – it contains no sizing and is absorbent. It is the modern replacement for the old, rather harsh type of toilet paper. It is made on enormous and very fast running paper machines and is similar to papers made for facial tissues, napkins, paper handkerchiefs etc, or, in a slightly heavier weight, for paper towels. Tracing paper is a transparent paper produced from very short, specially prepared if bras. The shortness of the if bras means that they do not overlap, as in the normal paper making process, and have to be ‘held together’ with binders and other materials.

Wove Paper

is produced using a plain, woven ‘dandy roll’ and therefore not displaying ‘laid lines’ – as distinct from laid paper. It is used as a general purpose paper and commonly used for business and domestic stationery.

Ordinary Grades Paper

 These papers tend to contain a substantial amount of short if bras. Subcategories include mixed paper and board, grey board, mixed newspapers and magazines, corrugated paper and board, and sorted graphic paper for de-inking;

 Medium grades paper

This category contains unsold newspapers free from inserts, printed white shavings, sorted office paper, colored letters, white books, colored magazines, as well as continuous computer printout paper;

 High grades paper

Predominantly white papers made from virgin if bras. Subcategories include mixed lightly colored printer shavings, binders, letters, and white business forms, white

Computer print-out printed multiply board, white shavings and unbleached board;

 Garment Hangers

 Available in a wide variety of shapes, thickness, colors and designs, Plastic Hangers have become increasingly popular with garment manufacturers and exporters. The competitive price and high quality of these hangers have played a significant role in the popularity that they currently enjoy in local, regional and international markets.

Desired Logo/Brand Name and/or/personalized plastic plaques can be provided on the mast head of the hanger which becomes a perpetual source of publicity for your Brand Name. The hanger can be manufactured from different material to provide the end user with an outstanding product. We can provide hangers as per customer’s design.

 Fabric Coated Wooden Hanger

Our designer wooden hangers are available in a variety of styles, sizes and finishes. These help in hanging different kinds of garments in wardrobes. Further, our range is offered at competitive prices.

Wooden Hangers

 We manufacture good quality wooden hangers that are suitable for all kinds of men and women wear. Our wooden hangers are available in different sizes and colors as per the demands of the customers. Easy and convenient to use, they are also light in weight and have a smooth surface. Affordable and long lasting, they are a perfect synchrony of style and durability. They are used for women’s dresses, jackets, knit garments, men’s jackets, tops, shirts, etc.

 Garment Hangers

 We offer wide range of garment hangers which are one of the essential needs of wardrobe today. They are available in various colors, sizes, and thickness which can be changed according to the client’s requirements. Our garment hanger is made from superior grade, which provides them a high quality as well as longer life.

Packaging and labeling

A sealed pack of diced pork from Tesco. It shows the cooking time, number of servings, ‘display until’ date, ‘use by’ date, weight in kg, price, price to weight ratio in both £/kg and £/lb, freezing and storage instructions. It says ‘Less than 3% Fat’ and ‘No Carbs per serving’ and includes a barcode. The Union Flag, British Farm Standard tractor logo, and British Meat Quality Standard logo are also present.

Symbols used on packages and labels

Many types of symbols for package labeling are nationally and internationally standardized. For consumer packaging, symbols exist for product certifications, trademarks, proof of purchase, etc. Some requirements and symbols exist to communicate aspects of consumer use and safety. Examples of environmental and recycling symbols include: Recycling symbol, Resin identification code (below), and Green Dot (symbol).

 Price Tag

Price tags on clothing should be easy for shoppers to find so they don’t have to ask employees about purchase price. A shopper may abandon an article if they can’t easily find its price. Use a price tag attachés to put tags on clothes in conspicuous locations so shoppers of retail or private sales can notice them right away. A tag attaches slips a small barrel on a plastic thread barb through a tubular needle made for piercing fabric and card stock tags. The barb has a larger tab on the other end of the thread to keep the tag from falling off.

 Hang tag

Hang tag is a tag attached to a piece of merchandise giving information about its composition and proper care and use. We believe that tags with custom made printing are a vital part of the merchandise and branding. It might be a subtler way to market the product but hangtag communicates the information of the merchandise distinctly. Not any piece of tag will suffice. We manufacture and supply originally crafted hangtag designs and products that add value to your merchandise and provides concise information to the buyer.

 Polyethylene Terephthalate (PETE)

Polyethylene Terephthalate (PET or PETE) is clear, tough and has good gas and moisture barrier properties making it ideal for carbonated beverage applications and other food containers. The fact that it has high use temperature allows it to be used in applications such as hearable pre-prepared food trays. Its heat resistance and microwave transparency make it an ideal hearable film. It also finds applications in such diverse end uses as fibers for clothing and carpets, bottles, food containers, strapping, and engineering plastics for precision-molded parts.

 High Density Polyethylene (HDPE)

High Density Polyethylene (HDPE) is used for many packaging applications because it provides excellent moisture barrier properties and chemical resistance. However, HDPE, like all types of polyethylene, is limited to those food packaging applications that do not require an oxygen or CO2 barrier. In film form, HDPE is used in snack food packages and cereal box liners; in blow-molded bottle form, for milk and non-carbonated beverage bottles; and in injection-molded tub form, for packaging margarine, whipped toppings and deli foods. Because HDPE has good chemical resistance, it is used for packaging many household as well as industrial chemicals.

 Polyvinyl Chloride (PVC)

Polyvinyl Chloride (PVC) has excellent transparency, chemical resistance, long term stability, good weather ability and stable electrical properties. Vinyl products can be broadly divided into rigid and flexible materials. Rigid applications are concentrated in construction markets, which include pipe and fittings, siding, rigid flooring and windows. PVC’s success in pipe and fittings can be attributed to its resistance to most chemicals, imperviousness to attack by bacteria or micro-organisms, corrosion resistance and strength. Flexible vinyl is used in wire and cable sheathing, insulation, film and sheet, flexible floor coverings, synthetic leather products, coatings, blood bags, and medical tubing.

 Low Density Polyethylene (LDPE)

Low Density Polyethylene (LDPE) is predominantly used in film applications due to its toughness, flexibility and transparency. LDPE has a low melting point making it popular for use in applications where heat sealing is necessary. Typically, LDPE is used to manufacture flexible films such as those used for dry cleaned garment bags and produce bags. LDPE is also used to manufacture some flexible lids and bottles, and it is widely used in wire and cable applications for its stable electrical properties and processing characteristics.

 Polypropylene (PP)

Polypropylene (PP) has excellent chemical resistance and is commonly used in packaging. It has a high melting point, making it ideal for hot fill liquids. Polypropylene is found in everything from flexible and rigid packaging to fibers for fabrics and carpets and large molded parts for automotive and consumer products. Like other plastics, polypropylene has excellent resistance to water and to salt and acid solutions that are destructive to metals. Typical applications include ketchup bottles, yogurt containers, medicine bottles, pancake syrup bottles and automobile battery casings.

Sample of Other Product

 Corporate Profile of CP:

The CP Ltd started off as packaging company venture in carton sector. This project dealing out to be vary successful and had helped foster the growth of trust and confidence of the foreign byres like, Bhs, Tesco, one composite mills ltd ,radiance group, dohs, baridhara , style craft BD limited, EPZ, saver. Fair trade group .joyedpur, gazipur.  Alliance Stitches Saver, EPZ.

Driven it satisfaction of this success CP geared up to invest in verity of design and quality including center gusset printing, Zip lock attaching, use of multicolor from different dimension, hanger hook etc. Thus CP becomes the number one company service provider in the garment manufacturers. All these have happened in a span of less then 10 years.

 Consumer Satisfaction

The company is concerned about satisfying their customers, Need first including reliability in providing service and price in such a  way that anticipate the expectation of customer.

Investment in Employees

The company has engaged enormous training programs especially for increasing the efficiency of employees and making them to face challenge being thrown by this dynamic work environment.

Safety

The company believes that ensuring safety for the employees and the public is overriding responsibilities.

Accountability

Taking fall responsibility for the performance as an individual as well as and organization, the company believes in being accountability.

THE OVERALL PERFORMANCE & PACKAGING SYSTEM OF COSMOS PACKAGES

The Performance and Packaging System of Cosmos Packages

CP Packaging offers a comprehensive guide to the size and shape of the market at a national level. It provides historic market size data by industry, allowing you to identify the most popular pack types. It identifies the leading companies, and offers strategic analysis of key factors influencing the market- be they new product developments, recycling or legislation issues. Forecasts illustrate how the market is set to change.

      Get insight into trends in market performance

      Pinpoint growth sectors and identify factors driving change

      Identify market and brand leaders and understand the competitive environment

Second-tier cities become centre of packaging activity of CP.

The rise in organized retailing second-tier cities made for a competitive packaging market in 2008. Companies like Hindustan Unilever Ltd, Procter & Gamble Ltd, Nestlé India Ltd, ITC Ltd, Coca-Cola Ltd, PepsiCo Ltd and Dabur Ltd became very aggressive during the review period, and packaging became a big tool for launching new, specific products in different shapes and sizes. The review period witnessed a flux of partnerships and joint ventures, with many foreign packaging players entering the scene to gain a slice of the large pie

 Environmental Concerns Continue To Hamper Polymer-Based Packaging Growth

Environmental concerns are fast catching the attention of all the stake holders in the Indian packaging industry. The expansion of packaging as a profitable industry in India, dragged along by that of the retail and FMCG sectors, has brought with it environmental concerns. Organizations such as the Centre for Plastics in the Environment were actively seen promoting awareness in this regard in order to promote the packaging industry and make people aware of the real concerns about the environment.

 Cost Advantages Make a Preferred Packaging of CP

Due to lower manufacturing costs, Bangladesh is fast becoming a preferred hub for packaging production. The CP packaging has made a mark with its exports that comprise flattened cans, printed sheets and components, crown cork, lug caps, plastic film laminates, craft paper, paper board and packaging machinery, while the imports include tinplate, lacquers, coating and lining compounds. In India, the fastest growing packaging segments are laminates and flexible packaging, especially PET and woven sacks. On the global scene ruled by the World Trade Organization, it is imperative for India to upgrade its packaging standards through innovative technologies in order to be on a par with the world’s best practice. Packaging labels must inform consumers about the ingredients of the product, the nutritional value, and the manufacturing and expiry dates of the products; something which is being made mandatory by the government. Almost all the major players were seen to expand their existing capabilities to tap into the fast growing export market for Indian packaging products.

 Inflation and High Oil Prices Eating In To the Margins of Packaging Companies

Many flexible and paper-based packaging manufacturers experienced difficulties relating to the rise in the cost of paper as well as high oil prices during the first half of 2008. The rising costs of paper reduced the margins of industry players. The Indian government announced a cut in the excise duty imposed on the finished goods from 12% to 8% in 2008, yet this was not sufficient saving for the industry that was badly reeling from the high production costs. The government, in the budget, reduced the excise duty on paper mills from 12% to 8%, which the paper manufacturers did not pass on to the customers. High oil prices during the first half of the year affected the businesses of polymer-based packaging providers who also found it tough to survive in the market.

 Management policies involved in CP packaging research

Some of the key management policies, normally considered while doing CP package research are value chain management, life cycle management etc. Packaging industry research is becoming more pro-active and are emphasizing on issues like reusing, recycling, recovering and disposal of packaging materials. Recycling is one of the most vital areas where lots of research works are going on.

 Major Areas of Research in CP Packaging

Major areas of research in the CP packaging include strategic research, applied research and fundamental research.

  • Strategic research focuses on new ideas and innovations in the sphere of package. The target of strategic research is to implement new innovative packaging techniques for the future packaging.
  • Applied research is generally targeted to specific problems regarding use and distribution of packaged products.
  • Fundamental research is primarily concerned with packaging research activities through modern technologies. The primary focus of fundamental research is on interpreting material and packaging system behavior and thereby establishes strong connection between packaging materials and products.

 Detailed Product Description of CP

 System 1

Application Suitable for cutting roll-stock materials such as adhesive tapes, textiles, foam, rubber, foil, gaskets, vinyl, non-woven, glass cloth, silicone, PTFE, PSA, plastics, DPC, cork, felt, graphite, protection film, protection tape, medical and food grade applications etc.

Feature

Main driving part:

 AC motor with frequency converter is employed. The acceleration and the deceleration are fast and steady.

 Central control unit:

 Programmable central control is used and various sizes can be set on the same shaft for automatic transfer and cutting.

 Operating panel:

All functions are operated on the 10.4″ Taiwan EVIEW LCD touch panel.

 Motor control system:

The central control system is PLC programmable controller. Various sizes can be set on the same shaft, and the cutting width is adjusted automatically.

 Cutting positioning system:

Cutting positioning is controlled by Mitsubishi servo motor. The imported high precision ball screw is applied to set the size and the linear slide rail is to bear the load of the cutter seat.

Blade feeding positioning system:

 Blade feeding is controlled by Mitsubishi servo motor, and the cutting speed is adjustable in three stages. The efficiency is improved and the best quality is guaranteed.

 Auto angle adjustment of circular blade:

Mitsubishi servo motor is used to calculate the circular blade angle and the angle change is subject to different materials (the angle change range is ±8°). The cutting angle is changed directly when the cutting surfa

surface is not smooth, so the efficiency is improved.

Quick shaft change system:

 Three kinds of shafts are available and quick change of shafts is applied for different materials.

Cutting Width1.0M 1.3M 1.6M
Max. cutting O.D150mm
Cutting core O.D1 ” – 3 “
Min. cutting width3mm
Diameter of circular bladeΦ180mm

 

 

Detailed Product Description

 Main Technical Parameters

System 2

Application Suitable for rewinding BOPP tape, PE, Kraft paper, aluminum foil, etc.

1. Two-step length setting provides smooth operation to ensure accurate rewinding length.

2. The paper core is held firmly on the pneumatic shaft, and it provides simple, fast loading and unloading.

3. The pneumatic pressing shaft is employed to facilitate the operation and ensure high quality of the products.

Main Technical Parameters

Effective Width1350 mm
Max. Unwind Diameter800 mm
Max. Rewind Speed100 M/min
Max. Rewind Diameter350 mm
I.D. of Paper Core76.2 mm
Motor Power5 HP

 

 

 

 

Detailed Product Description

Table 4-2: Main Technical Parameters

System 3

Suitable for cutting roll-stock materials such as adhesive tapes, textiles, foam, rubber, foil, gaskets, vinyl, non-woven, glass cloth, silicone, PTFE, PSA, plastics, DPC, cork, felt, graphite, protection film, protection tape, medical and food grade applications etc.

1. Main driving part:

Taiwan AC motor with inverter is employed. The acceleration and the deceleration are fast and steady.

2. Central control unit:

 Programmable central control is used and 20 sizes can be set on the same shaft for automatic transfer and cutting.

3. Operating panel:

All functions are operated on the 10.4″ Taiwan EVIEW LCD touch panel.

4. Motor control system:

The central control system is PLC programmable controller. Various sizes can be set on the same shaft, and the cutting width is adjusted automatically.

5. Cutting positioning system:

Cutting positioning is controlled by Mitsubishi servo motor. The imported high precision ball screw is applied to set the size and the linear slide rail is to bear the load of the cutter seat.

6. Blade feeding positioning system:

Blade feeding is controlled by Mitsubishi servo motor, and the cutting speed is adjustable in three stages. The efficiency is improved and the best quality is guaranteed.

7. Auto angle adjustment of circular blade:

Mitsubishi servo motor is used to calculate the circular blade angle and the angle change is subject to different materials the cutting angle is changed directly when the cutting surface is not smooth, so the efficiency is improved.

8. Quick shaft change system:

Three kinds of shafts are available and quick change of shafts is applied for different materials.

9.(Optional)Double-motor automatic grinder:

The blade is sharp for easy operation.

10.(Optional)Large-scale safe cover:

It greatly improves safety performance of machine operation.

Main Technical Parameters

Cutting Width1.0M 1.3M 1.6M
Cutting precision±0.1mm
Max. cutting O.D400mm
Cutting core O.D1″- 3″
Min. cutting width0.5mm
Diameter of circular bladeΦ250 Φ300Φ350 Φ450

 Corrugated Carton Board and Carton board of CP

 Corrugated board is made largely of recycled paper and most commonly comprises three components: an outer and inner “liner” and a “corrugating medium” the “fluting” which is glued between the liners it is this sandwich-type construction that gives corrugated board its excellent rigidity and structural strength as well as its unique cushioning characteristics.

Over the decades, corrugated board has evolved and developed to provide a wide range of products for different applications. Standard and non-standard categories of corrugated board are based on the type of flute, whether coarse, fine or extra fine and the number of fluted walls whether single, double or triple layered.

Single face corrugated board is manufactured in standard widths ranging from 56” to 36”.  It is easily transported in rolls.  Its ability to withstand compression is determined by the quality and thickness of the liner and the corrugating medium.

If transport is not a constraint, you may wish to consider procuring single or double wall corrugated board, making sure that you get the best possible quality in terms of strengths as discussed above

Single and double-wall corrugated boards are classified as detailed in the Table below and offer additional resistance to compression. The choice between the various media will depend on their availability or readiness of manufacturers to produce them according to the desired specifications and to the transport facilities available to you to haul the material to where the model will be assembled. Rolls of board are easier to transport, as they can easily fit into the back of a pick up. Large carton board sheets are necessarily placed on the roof of a vehicle or in a truck you may want to get for the purpose.

Standards

Typical Caliper (mm)
(i.e. Thickness)
Section
Single-face corrugated board
E Flute1.1 – 1.8
B Flute2.1 – 3.0
C Flute3.2 – 3.9
A Flute4.0 – 4.8
Single-wall corrugated board
B Flute2.95
C Flute3.78
Double-wall corrugated board
EB flute4.06
BC flute6.50
CC flute7.33

Table 4-3: Carton packaging system of CP

cost-lowering shelf-filling innovations of cp

The use of ‘upside down’ cases is a remarkably simple idea with far-reaching benefits. The lid is at the bottom so when the box is removed, the lid becomes a tidy tray containing and displaying products on the shelf. This makes them quicker and easier to handle than conventional packaging and they require less skill. They reduce the amount of packaging material and secondary materials required during distribution. They are also extremely easy to collapse for disposal or recycling. They combine the outstanding branding and printing properties of corrugated board with its proven protective properties, which are readily tailored to individual distribution and display requirements.

the complementary virtues of CP packaging

There is a time and place for everything. The economics of single-use packaging have been proven by FEFCO (the European Federation of Corrugated Board Manufacturers) to be unrivalled. This is particularly true in circumstances that involve long journeys and where the complete distribution cycle cannot be closed.

One leading clothing retailer sought to create a completely closed multi-trip system between its various suppliers and retail outlets. When the company realized this was not a practical proposition, except between its own distribution centers and retail outlets, it avoided further high costs and management time by receiving goods in corrugated packaging from its numerous and frequently changing suppliers.

Corrugated transportation packs have the additional advantages of being easily printed branded and can be used as display material at the point of sale.

Since legislation makes companies responsible for disposing of packaging wherever it comes out of the distribution loop, corrugated packaging remains the material supported by the most proven recycling system in CP.

 the strengths corrugated of CP

 The excellent rigidity and structural strength of corrugated board arise from its construction – the familiar fluting medium held between flat liners.

Recent developments in flute sizes and combinations, and the varieties of paper types and finishes have opened up a completely new range of possibilities for this versatile material. Simplicity and integrity are the real strengths of corrugated packaging. Fluting, fixed between the inner and outer liner, gives unique cushioning characteristics and achieves excellent rigidity and structural strength.

Over the decades, successive generations of improvement have established a range of products for different applications. Standard and non-standard categories of corrugated packaging are based on the type of flute, whether coarse, fine or extra fine and the number of fluted tiers, whether single, double or triple tiers.

CLOSER-FITTING PACKAGING

By eliminating any room for movement, precision, die-cut packaging provides highly reliable protection during transit. It is designed using advanced CAD/CAM methods. Single-piece packages provide fast machine packing; eliminate separate components and secondary materials. Advanced plant achieves high production runs, consistently reproducing the tightest engineering tolerances.

Apart from reducing damage, it also leads to packaging that is much easier to handle at the point of sale

CP Packaging for a Fragile Planet

As the world’s population expands, so does the demand for packaging but due to innovation and efficiency in packaging, it is increasing at a slower rate than the population. The urgent need is for packaging that has the least harmful impact on the planet. Of course, it will also have to be economic to use. Corrugated packaging provides the balanced solution. The industry has always invested large sums in recovery and recycling processes. It is now so effective that, in the UK alone, 84% of the 2 million tones of fiberboard produced each year are recycled into new packaging.

 Measuring the Environmental Impact of Paper

Corrugated packaging is made from paper, the only packaging material manufactured from a renewable source. The paper cycle will continue in perpetuity provided the harvest of timber does not exceed forest growth and that new trees are planted.

 Protecting the Forestry Resource

Scandinavia is one of the major sources of wood pulp for paper. In Sweden forest growth or replanting exceeds annual felling by up to 35%. One of Europe’s leading manufacturers of corrugated packaging owns large expanses of forestland there. Its ecological policies demonstrate how the industry takes responsibility for ensuring the perpetuity of its raw materials. One of the main priorities is to preserve the bio-diversity in the forests through ecological landscape planning and logging practices. Seed trees are

left on around 45% of the forestland, with 12% in combination with planting. These practices and their effects are regularly monitored through ecological audits.

Using Less Material in Every Package

Producing stronger, lighter material is not only an engineering and cost issue; it is an environmental one too. Major producers of corrugated packaging across Europe now use the latest CAD/CAM technology to produce better-engineered solutions and the star is the single-piece, mono-material, die cut, machine-erectable package.

This is an area where the ingenuity of European companies is taking the world lead. The associations of corrugated case makers recently demonstrated that the average weight of corrugated board is lower in Europe than either USA or Asia. Within Europe, the UK consistently has the lowest average board weight.

CP Papers and its Uses

 Little can happen in modern life without paper or board. We depend on this paradoxical material. It can be permanent or transient; delicate or strong; cheap or expensive; in abundance or scarce. It can decompose in water, yet maps can withstand the weather. Even boat hulls have been made from it. It can be made and used by the millions of tones, or can be so rare that only a few tones are produced in a year.

HOW CP RECOVERED PAPER

Recovered paper merchants handle most of the paper and board that is recycled in the UK. They can be independent operators who supply sorted material to peppermills, or integrated companies that are owned by a paper manufacturing organization. Some will act as an intermediary between local authorities and peppermills. The UK has a sophisticated private recovered paper collection infrastructure, which can provide a variety of services from compacting and baling facilities,

Types of Recovered Paper

Apart from old newspapers and magazines collected from household schemes, recovered paper is derived from industrial and commercial sources. These sources are often the easiest, cleanest and most economical to collect from. Today there are over 60 recognized grades of waste paper in Europe, categorized into five main groups by

The Confederation of European Paper Industries (CEPI) and the Bureau of

International Recycling (BIR):

 Ordinary grades:

 These papers tend to contain a substantial amount of short fibers. Subcategories include mixed paper and board, grey board, mixed newspapers and magazines, corrugated paper and board, and sorted graphic paper for de-inking;

 Medium grades:

This category contains unsold newspapers free from inserts, printed white shavings, sorted office paper, colored letters, white books, colored magazines, as well as continuous computer printout paper;

 High grades:

 Predominantly white papers made from virgin fibers. Subcategories include mixed lightly colored printer shavings, binders, letters, white business forms, white computer print-out, printed multiply board, white shavings and unbleached board;

 Graphic Papers

 Office e graphic papers, such as copier paper, letter head, compliment slips and computer printouts have a number of potential further uses because these grades are generally made from virgin fiber. This particular resource is largely untapped because the paper needs to be segregated,

 Some Important Material Used CP for Carton Making

  White Lined Chipboard

Is a material used for carton making, made up in various layers? The white side, which

Is made from bleached chemical wood pulp, goes on the outside of the carton and carries the printing; the various grey layers are composed of waste paper. White lined cardboard is extensively used in the manufacture of cartons for all manner of articles. Tear the board on a cereal or detergent carton and you will see its layered structure quite clearly.

 Corrugated Board

Is made by a conversion process in which three layers of paper (or paperboard) are corrugated during the process and the outer layers (liners) are glued to the peaks, thus making a liner-fl stingier sandwich. The resultant material is light but strong and is used to make corrugated packaging cases, which, because of the strength of the board, can be stacked high.

 Packaging Board

 Must score, fold, bend or crease without splitting and have good printability for the process being used.

 Bond

Is a high quality standard business paper, which often carries a watermark? It is available in a variety of colors as well as white and is a very strong and long-wearing paper. It is used principally for business forms, letter headings, invoices, statements etc.

Carbonless copy paper

 Is coated on the underside with colorless dye capsules that burst under the pressure of writing or typing and transfer an image to the sheet below by chemical reaction with other colorless dye capsules coated on the upper surface of the second sheet. Some of the uses include invoices, receipts and order form

Descriptions of Paper and Board

 Fact Sheet machine wires, each forming a separate web of paper. The undersides of each web are bonded together while still wet at another part of the machine, to provide a strong, stable paper with two good surfaces, ideal for high quality multi-color printing, for example; if net art prints, color brochures, maps etc.

Coated paper

 It’s covered with a suspension of chin clay, pigment and adhesive. Various blades and rollers ensure the removal of surplus coating and impart a smooth surface. The coating levels the minute pits between the fibers in the base paper, giving a smooth fl at surface for printing. There are a number of finishes available from high gloss, matt, satin and silk. It is used for a wide range of high quality print jobs.

 Cast coated

Gives the highest gloss surface of all coated papers and boards and it is used for labels,

Covers, cartons, cards or in other display situations.

Gloss coated

Is usually referred to as gloss art paper. The gloss effect is imparted by passing the finished coated paper through the super calendar and is mainly used for color printing.

 Light weight coated

Is a thin, coated paper which can be as light as 40 gsm? It is printed from a reel, in a similar way to the printing of newspapers, but the surface is smoother than newsprint and the paper is generally of much higher quality. It can be used for magazines, holiday brochures, mail order catalogues etc.

 Machine coated

It’s a paper that has the coating applied whilst it is still on the paper machine, and is used for all types of colored work.

Matt coated

Is a coated paper with a matt finish it has not passed through the super calendar and therefore the surface is not polished. The relative roughness of the coating prevents light from being reflected and this achieves the matt finish. It is used in all kinds of high quality print work and is suitable for color printing.

Quality Count of CP

 There are four main reasons why the quality of recovered paper is important: Impact on machinery Paper machines is large, complex and expensive pieces of machinery, costing in his region of £200 million each. Running at 40mph to 60mph, foreign

Material such as glass or glue can have serious implications on the wear and tear of a machine, and in some cases can cause a complete shut down. It has been estimated that a complete shut down of a paper machine can cost a company up to £60,000 per hour.

Impact on the customer using good quality recovered paper ensures that the end paper and board product is also of good quality. Paper and board made from recovered paper

Must match the physical, performance and visual characteristics of comparable products made from virgin fiber.

A product made from contaminated paper may compromise product quality in terms of strength, print quality, food safety or visual presentation, and may not be acceptable for the end customer. Poor quality recovered paper increases.

The chances of entire batches of finished paper and board being rejected by the customer that in turn may raise the production costs of the final product and impact on its competitiveness. If this were to happen too frequently, recycling would no longer be an economical option and the future of secondary reprocessing would be threatened.

 The Importance of Quality

As was seen with some of the extreme scenarios in the WRAP report, landfill and incineration can be the best options given low efficiency recycling. This report stresses the importance of the performance of paper collection methods in protecting the integrity of the paper recovered from the waste stream in ensuring carbon benefits are achieved through efficient reprocessing.

How Carbon Benefits are calculated

 Measuring the carbon benefits arising from the recycling of many materials is put forward as a reasonably simple calculation. It is generally a measure of the savings available from the substitution of primary raw materials with secondary raw materials plus the energy efficiency gains achieved through the reprocessing stage. Once the finished product has been manufactured, the carbon costs of the products’ lives are similar as they are no longer distinguishable. This is because finished products that are made from recycled materials generally have to perform to the same standards as those

made from virgin materials to compete in the market place. Such as glass, steel and aluminum appear to be in the position to offer a specific carbon reduction number associated with secondary raw material use over primary raw material.

 Why Paper is Difficult to Calculate

It is possible to calculate specific carbon numbers for the paper recycling process. However, paper manufacturing is extremely varied in terms of production processes, raw material inputs, energy sources, output products and locations. This makes it far more difficult to specify carbon benefits on an overall material basis than for other product sectors. The Confederation of European Paper Industries (CEPI) has set out a framework for paper manufacturers to measure their carbon footprints in the future. It will be up to the various paper industry sectors,

Vertical Type of Machines That Uses Cosmos Packages For Producing Product

Our range of Vertical Type Corrugation Machine is simple to operate with manual loading, twin shaft reel stand. The approximate output of the machine is 50 RFT per minute.

 Hot Foil Fancy Precise Box Machine

Our range of fancy precise boxes has gained huge appreciation in the market for their host of qualitative features. These are manufactured using qualitative material sourced form trusted vendors. The boxes are available in the following specification.

 Creasing for Offset & Corrugated Box Industry

We offer a wide spectrum of creasing for offset & corrugated box industry that is widely appreciated for their durability, sturdy construction and heavy duty. The entire gamut is available in the following specifications.

Corrugated Box Machine – Heavy Duty

Our range of heavy duty corrugated box machine is manufactured using high quality material sourced form reputed source. The entire range is supplied in the following specifications.

Oblique Type High Speed Single Face Paper Corrugation Machine.

We deal in “Oblique Type High Speed Single Face Paper Corrugation Machine. (SFH-900)”.We design and manufacture a world-class range of high precision and robust Oblique Type High Speed Single Face Paper Corrugation Machine. The flute rollers are mounted on bearings for smooth running & longer life.

The flute rollers are made of special alloy steel. The main bearings are lubricated with high temperature grease the gum rollers are hard chromed for better performance & life. Two Pre-heaters are provided to depositories the paper.

The machine is equipped with ‘JUMBO’ type motorized reel stand with capacity of lifting unto 1 ton reel Variable drive motor is standard with this model.

HIC Print Pack Machineries 

High Speed Single Face Corrugation Machine offers high production capacity and increased efficiency as compared to other models. Rolls are mounted on roller bearings for smooth running and longer life. The machine is provided with gum tray movement device, which becomes operational when gum unit is disengaged from rollers.

 Double Facer

The double facers offered by us are used to make perfectly bonded board. The liners are heated and transported to the double facer free of stress due to the pre-conditioner. The hot plates stay completely flat for steady heat transfer over the entire working width without edge crush in all operating conditions.

Different numbers of hot plates can be configured in heating section according to requirements of our clients. Further, the pressure rolls of cooling section make sure perfect forming quality. The specially designed feed geometry aid in eliminating bubbles & ripples in the liner and conditions it prior to bonding. Designed to have low friction properties, these facers are highly corrosion resistant Specifications.

Corrugated Machine

We have gained the reputation as market leaders in the filed of offering heavy duty corrugating machines. These are capable of handling a variety of sheets and are tuned to deliver high production output.

The machines also feature self loading arrangement with twin unwinding shafts for easy operation.

 HIC Print Pack Machineries 

Modern single facers have the ability to change flutes quickly. The fast process allows the plant to run at a faster pace with great simplicity and safety. The unique and advanced slide roll system, with corrugating rolls mounted on two sides of one frame, allows a complete roll changing in less than 30 minutes.

Once the roll carriage is accurately placed, there is neither any need for further adjustment nor fine tuning is required. The rolls are removed and replaced automatically. Even when the rolls are hot, the roll change is safe and easy. The foolproof design of cartridge roll change can be accomplished without much technical input. It is specially designed to meet the customer’s need without excessive downtime.

Oblique Type Corrugation Machine

Single Face Oblique Type Corrugation Machine with twin shaft motorized reel stand, has more production capacity than Vertical Type Corrugation Machine. The approximate output of the machine is 80 RFT per minute. This machine is with one preheated also.

 10 3/5 Ply Corrugated Box Machines of CP

Our range of 3/5 ply Corrugated Box Machines is the only solution for corrugators, who want superior quality boards and higher production. Carefully designed these are available in the following technical specifications.

Five ply corrugated box making plant

• High speed bearing mounted corrugation Machine with variable speed drive- 2 nos.
• Drum type heaters – 4 nos.
• Self loading reel stand- 5 nos.
• Triplex heating unit before gluing
• On line duplex pasting unit
• Heating cooling and drying chamber (consist of fourteen hot plates)
• Heavy duty pull unit
• On line creasing and slitting unit
• Heavy duty cut off unit                                      

Three ply corrugated box-making plant
• High speed bearing mounted corrugation Machine with variable speed drive
• Drum type heaters – 2 noses
• Self-loading reel stand- 3 nose
• Duplex heating unit before gluing
• on line simplex pasting unit
• Heating cooling and more…

 Automatic Corrugated Boar Making Plant

Put this fallowing product names at content for the above product. Our range of High Speed Single Face Corrugation Machine offers high production capacity and increased efficiency as compared to other models. These are available with centralized lubrication system and rolls are mounted on roller bearings for smooth running and longer life. The machine is provided with gum tray movement device, which becomes operational when gum unit is disengaged from rollers.

Box Stitching Machines

We are offering box stitching machines, which are known for compact design, sturdiness and easy operation. We use quality metals and provided precise heat treatment in fabricating our machines. In our machines, all the parts are interchangeable and are

Dimensionally accurate. Also, these machines are available with arm length of 20”, 30”, 36”, 42”, 48” & 60” and operate with high speed of 300 stitches per minute.

 Symbols used on packages and labels

Many types of symbols for package labeling are nationally and internationally standardized. For consumer packaging, symbols exist for product certifications, trademarks, proof of purchase, etc. Some requirements and symbols exist to communicate aspects of consumer use and safety. Examples of environmental and recycling symbols include: Recycling symbol, Resin identification code (below), and Green Dot (symbol).

Packaging machines may be of the following general types:

  • Blister packs, skin packs and Vacuum Packaging Machines
  • Bottle caps equipment, Over-Capping, Lading, Closing, Seaming and Sealing Machines
  • Box, Case and Tray Forming, Packing, Unpacking, Closing and Sealing Machines
  • Cartooning Machines
  • Cleaning, Sterilizing, Cooling and Drying Machines
  • Converting Machines
  • Conveyor belts, Accumulating and Related Machines
  • Feeding, Orienting, Placing and Related Machines
  • Filling Machines: handling liquid and powdered products
  • Inspecting, Detecting and Check weighed Machines
  • Label dispensers Help peel and apply labels more efficiently
  • Package Filling and Closing Machines
  • Palletizing, Depolarizing, Unit load assembly
  • Product Identification: labeling, marking, etc.

 At a Glance of Overall Carton Packaging System of CP

Bakery goods shrink-wrapped by shrink film, heat sealer and heat tunnel on roller conveyer

High speed conveyor with bar code scanner for sorting transport packages

Label printer applicator applying a label to adjacent panels of a corrugated box.

Robotics used to palletize bread

Table 4-4: At a glance of overall carton packaging system of CP

The purposes of packaging and package labels

 Physical protection

The objects enclosed in the package may require protection from, among other things, shock, vibration, compression, temperature [3], etc.

 Barrier protection

A barrier from oxygen, water vapor, dust, etc., is often required. Permeation is a critical factor in design. Some packages contain desiccants or Oxygen absorbers to help extend shelf life. Modified atmospheres [4] or controlled atmospheres are also maintained in some food packages. Keeping the contents clean, fresh, sterile [5] and safe for the intended shelf life is a primary function.

 Containment or agglomeration

Small objects are typically grouped together in one package for reasons of efficiency. For example, a single box of 1000 pencils requires less physical handling than 1000 single pencils. Liquids, powders, and granular materials need containment.

 Information transmission

Packages and labels communicate how to use, transport, recycle, or dispose of the package or product. With pharmaceuticals, food, medical, and chemical products, some types of information are required by governments. Some packages and labels also are used for track and trace purposes.

 Marketing

The packaging and labels can be used by marketers to encourage potential buyers to purchase the product. Package graphic design and physical design have been important and constantly evolving phenomenon for several decades. Marketing communications and graphic design are applied to the surface of the package and (in many cases) the point of sale display.

 Security

Packaging can play an important role in reducing the security risks of shipment. Packages can be made with improved tamper resistance to deter tampering and also can have tamper-evident [6] features to help indicate tampering. Packages can be engineered to help reduce the risks of package pilferage: Some package constructions are more resistant to pilferage and some have pilfered indicating seals. Packages may include authentication seals and use security printing to help indicate that the package and contents are not counterfeit. Packages also can include anti-theft devices, such as dye-packs, RFID tags, or electronic article surveillance[7] tags that can be activated or detected by devices at exit points and require specialized tools to deactivate

Portion control

Single serving or single dosage packaging has a precise amount of contents to control usage. Bulk commodities (such as salt) can be divided into packages that are a more suitable size for individual households.

Analysis and Findings

Financial Analysis

Financial analysis includes the study of relationship within a set of financial statement at a point of time and with trends with these relations over time. There are basically two techniques to analyze financial statements, namely:

  1. Cross-Section Analysis
  2. Time-Series Analysis

Cross-Section Analysis:

The cross-section technique is mainly concerned with the level of any ratio in the financial operation of the company. This analysis is used in many areas like:

  • Valuation of analysis for mergers, acquisition.
  • Management performance evaluation and executive compensation.
  • Predicting financial distress.
  • Public policy decision about excess profitability where each firm’s profitability ratio is compared to that of the others.

Two frequently discussed cross-functional techniques of financial analysis are:

a)      Common size statement.

b)      Financial ratio.

a) Common-size of statement:

One impetus to development of the common-size statement came to the problem of comparing the financial statement of the firms that differ in size, capital, asset etc.

One way of controlling the differences is to express the balance sheet as a percentage of total assets (liability + equity) and the component of income statement as a percentage of total revenue.

b) Financial Ratios:

Ratios are constructed to judge comparative performance. Financial ratios are calculated to weigh and evaluate the economic performance of a firm. Ratios help us to make the right question, not always to choose the right answer.

 Ratios Analysis

Types of Ratios:

  • Case position ratio
  • liquidity ratio
  • Profitability ratio
  • Capital structure ratio
  • Debt service coverage ratio
  • Turnover ratio
  • Working capital ratio

 Cash position ratio:

Cash and other cash equivalent form and important reservoir that the firm can use to meet its operating expenditures and other cash obligation as they fall due. The ratios that have been used to compute the relative position of the firm are provided in the following table:

(Cash and other cash equivalents)/ Current LiabilityReveals the amount of liquid assets available to payout the existing current liabilities.
(Cash and other cash equivalents)/ salesAmount of cash generated by the sales stream.
(Cash and other cash equivalents)/ total assetsPortion of liquid assets relative to total assets. The higher these three ratios are the better.

Table 5-1: Cash Position Ratios

 Liquidity is a very important aspect of any business firm as it enables the firm to meet sudden need of cash incase of a debt liability, increase demand, growing market and above all credibility in the capita market. A liquid firm paying the debt installment regularly created a positive impression on the money lenders and can attain debt in less stringent term even in times of liquidity crisis in the economy. In absence of liquidity, a firm might have to sell its assets or discount its accounts receivables in depressing values to fulfill the requirement of cash. The most common ratios used to measure liquidity are the quick ratio and current ratio.

Cash position

2008

2007

2006

2005

2004

Average

Current Liabilities

0.090

0.088

0.056

0.068

0.077

0.0758

Sales

0.044

0.035

0.012

0.021

0.034

0.0292

Assets

0.056

0.051

0.019

0.021

0.027

0.0348

 

 

Table 5-2: Cash Position Ratios

The cash position ratio and the average of CP represents medium cash. Cash is increasing as the sales are increasing.

Liquidity Ratios:

Liquidity is a very important aspect of any business firm as it enables the firm to meet sudden need of cash in case of a debt liability, increase demand, growing market and above all credibility. A liquid firm paying the debt installments regularly creates a positive impression on the money lenders and can attain debt in less stringent term even in times of liquidity crisis in the economy. In absence of liquidity, a firm might have to sell its assets or discount its accounts receivable in depressing values to fulfill the requirement of cash.

Current assets are viewed as relatively short time period. Current liabilities are debt that will come within a year. A too low current ratios refers the company may have the difficulty in meeting short-terms complements. And too high current ratios have exclusive investments in currents assets or under utilized short liabilities.

Quick ratio= (Current Assets Inventories)/ Current Liabilities

Current ratio= Current Assets/ Current Liabilities

Liquidity Ratio

2008

2007

2006

2005

2004

Average

Quick Ratio

0.889

0.658

0.780

0.815

0.760

0.78

Current Ratio

1.027

0.699

0.889

0.955

0.89

0.89

Table 5-3: Liquidity ratios

We see that current ratio was gradually increasing. However, the current ratios of CP in 2006, 2007 were lower but in 2008, they were in satisfactory level.

The quick ratio measures the company’s ability to meet the short-term obligation from most of its liquid assets. Here in this case inventory is not included with the other current assets. The quick ratios for CP reflect the same position reflected by the current ratios. The same reasons of concern that applied to the current ratios are relevant.

Profitability Ratio:

Profitability ratios are the simplest and the most effective type to have a quick view of the company’s operation levels. Profitability Ratio can indicate the return of assets, return on equity and return on sales. The first ratio tells us how the firm is utilizing its assets as sources of benefits, the second one tells us the return that the common shareholders are getting and the third one indicates the level of portion of sales that remain after the expenses, since profit is the ultimate objective of the firm, performance is medium here.

Indicates the medium profit gained organization that, maximize its profit by getting tax exemption and duty free bonded warehouse facilities. But if not get these facilities, would probably results in the firm’s going out of business.

Net Income/ SalesPortion of sales that is available after the expenses. Indicate the level of expenses of the firm
Net Income/ Share holder’s EquityThe rate of growth of the equity
Net Income/ Total AssetsThe rate of return on total assets. It measures the limit of efficiency of the organization.

Table 5-4: Profitability Ratio                                                                                

Return on total assets is the total after- corporate tax return to stockholders and lenders on the total investment that they have in the firm. It is the rate of returned earned by the firms as a whole for all its investors including lenders.

From our analysis, we saw that return on assets (ROA) was very healthy one in the most recent years. PBL is providing healthy return. However, this ratio has slightly dropped during 2006, which is not good sign. So management committee should try to increase net income efficiently.

Manager’s objective is to generate the maximum return on share holder’s investment in the firm. Return on equity (ROE) is, therefore the best single measure of the company’s success in fulfilling its goal. CP return on equity was really very healthy from its early stage of operation. This is much better for PBL.

The CP gross profit margin was in a healthy position. The gross profit margin reflects the effectiveness of pricing policy and production efficiency (that is how well the purchase or cost of production is controlled). The gross profits margin is increased by raising the price of the firm’s products, the products may become uncompetitive, producing a falloff in sales, therefore the company may find it advantages to lower the gross profit margin if increases sales so much to increases total profit. The management of PBL is looking forward for increasing gross profit even more by decreasing the cost of goods sold (COGS).

The net profit margin indicates the probability of sales without tax and interest expense. The processes of these ratios are to measures the effectiveness of production and sales of the company’s product is generating tax-free income for the company for a certain period.

CP net profit margin was very good for the recent five years. It is also increasing gradually which is a very good sign for the company.

Profitability Ratio20082007200620052004
Net Income/sales22.05%24.07%21.12%23.02%20.68%
Net Income/Shareholders Equity45.0%47.0%41.8%43.0%40.0%
Net Income/Total Assets22.5%23.0%21.0%22.0%20.5%
Gross Margin34.95%38.75%35.20%36.72%33.68%

Table 5-5: Profitability Ratio

Capital Structure Ratio:

Capita structure ratios focus on the sources, risk of capital than the firm explores. One of the capita structure ratios are the debt/equity ratio that reveals the amount of risky source of capital in the company’s capital structure.

Long-term Debt/EquityThe higher this ratio, the riskier the firm’s capital structure
Debt ratio=LT debt/ (LT debt + Equity)Measure the financial leverage of a firm
(LT Debt + ST Debt)/ Equity     

 This ratio is similar to the former one, but it includes the short-term debt also.

Table 5-6: Capital structure Ratio

Debt service coverage ratio:

These ratios help the analyst to determine the quality of debt management of the firm. Operating income typically is calculated as revenue less cost of goods sold and marketing and general administrative expenses; the operating income is divided by yearly interest payments made by the firm. The following table shows two debt service coverage ratios.

EBIT/Interest charges

 Measures the ability of the firm to meet its annual interest payment requirements.Cash flow / Interest expenseIndicate whether the company can generate enough cash to pay the financial expenses

Table 5-7: Debt Service Coverage Ratio                                                             

 Turnover Ratio:

Turnover here does not mean only sales, but in actual terms, turnover ratios measure the difference cycles that a firm has, like inventory cycle, accounts receivable cycle and total asset cycle. Turnover ratios focus on the asset management aspect of the company the higher these ratios are, the better the firms operation.

Sales/ Total AssetsTotal asset utilization of generate sales
Sales/ Accounts ReceivableAccounts receivable turnover, if we divide 365 days by this ratio, we get the average collection period of the firm.
Cost of goods sold/ InventoryInventory turnover ratio

 Table 5-8: Turnover Ratio

Working Capital Ratio:

One of the most time consuming, critical decision managers has to make everyday is the working capital management. The ratio in this class reveals the nature of working capital management of the firm, are mentioned in the following table.

Net working capital/SalesThe higher the networking capital per amount of sales the better
Net working capital/ Average AssetsPortion of networking capital in total assets
Average collection period (365/Inventory turnover)Time taken to collect the sale proceeds
Inventory consumption period (365/Inventory turnover)Time taken to consume the inventory in the store

 

 

 

 

 

 Table 5-9: Working Capital Ratio

Application of Altman Model

With the help of the problem and its solution given below, the application of Altman Model to predict financial condition becomes clear.

The following corporate firms belong to the garments packing industries group. It has the following financial pictures during the year from 2004-2008.

Cosmos Packaging.

2008

2007

2006

2005

2004

Working Capital21,0002,05020,00019,00015,000
Total Assets1,00,00095,00093,00088,00060,000
Total Liabilities44,00044,00042,00040,00032,000
Equity (Value Market)76,00075,00072,00068,00055,000
Retained Earnings38,00035,00032,00027,00020,000
Sales1,72,0001,65,0001,60,0001,50,0001,20,000
EBIT24,00021,00021,00018,00015,000

 Table 5-10: Application of Alt’s man model

 Solution:

Using Altman’s Z-score Model, we see that-

Z=1.2X1+1.4X2+3.3X3+0.6X4+1.0X5

Hence calculation of the values of X1, X2, X3, X4 & X5 are as under:

Items

2008

2007

2006

2005

2004

X1= Working capital/Total assets 21,000/

As the company is running towards healthy profit maximization, the portion of current assets in the balance sheet is increasing than that of fixed assets.

Comparative Analysis:

The common size statement are ideal for a quick comparison of the years the company we are dealing with. The common size statement is providing in Appendix. Comparing the common size statement of CP, we can reach at the following conclusions.

The cost of sales of CP is increasing in the passage of years. Although CP gained a small percentage of profit at its year of operation, it has gained a better operating profit merging in the latter years.

The operating profit portion in sales for CP it was 28.79%, 30.21%, 34.0%, 26.65%, 22.65% in the year of 2004, 2005, 2006, 2007 & 2008 respectively.

SWOT Analysis

Every business organization is required to judge the performance from the aspects of its strength, weakness, opportunity and threat. The Strength, Weakness, Opportunity and

Threat (SWOT) analysis of the CP is a follows:

Strength:

  • The Cosmos Packages provides quality service to the clients compared to its other contemporary competitors.
  • Experienced workers and corporate personnel have formed the management of the Cosmos Packages, which formulates business strategies.
  • Some services of the Cosmos Packages are automated which attracts large number of clients.
  • The Cosmos Packages will introduce online service, which will enable it to automate all of its operations. Other country clients easily find out any kind of product from the online.
  • The Cosmos Packages has earned customer loyalty as organizational loyalty.
  • Cosmos Packages has already achieved a goodwill among the clients that helps it to retain valuable clients.

 Weakness:

  • The portfolio of packages industry is not that much diversified because it inverts major portion of its fund on Government securities.
  • The packages industry lacks aggressive advertising and promotional activities to get a broad geographical coverage.
  • The CP has only a few back up system of electricity so that reason timely delivery is not required. So they should monitoring proper electricity system for achieve there goals.

Opportunity:

  • The Cosmos Packages can introduce more innovative and modern customer services to better survive in the competition.
  • Government provides many bundle facilities for germane, packages, and other industries like tax fee facilities for exporting goods. Therefore, it is a big opportunity for Cosmos Packages.
  • Cosmos Packages can diversify its portfolio by introducing new product.
  • Cosmos Packages can recruit experienced, efficient and knowledgeable workforce as it offers attractive compensation package and good working environment.

 Threat:

  • The common attitude of Bangladeshi clients to default.
  • Foreign clients creates uncertainty situation, like break up agreement.
  • Competitors are also one kind of threat among foreign clients.
  • Lack of gas and electricity in our country
  • Political problems like workers movement.
  • Local competitors can also capture a huge market position by offering similar products and services provided by the CP.
  • The most thinking threats of the CP come from the competitors. The CP has a chance to lose its market position to the competitors if it does not take necessary action.
  • Transportation problem for traffic jam that reason timely delivery problem.

 Findings

Followings are the positive and negative findings of “The Overall Performance & Packaging System of Cosmos Packages”.

  • The unit which is involved in procurement is skilled.
  • The division system is small.
  • Many times customers face problem.
  • The expansion process of the CP has little match with the modern pace of globalization.
  • Strategic research focuses on new ideas and innovations in the sphere of package. The target of strategic research is to implement new innovative packaging techniques for the future packaging.
  • Applied research is generally targeted to specific problems regarding use and distribution of packaged products.
  • Fundamental research is primarily concerned with packaging research activities through modern technologies. The primary focus of fundamental research is on interpreting material and packaging system behavior and thereby establishes strong connection between packaging materials and products.

Recommendation and Conclusion

RECOMMENDATIONS

The Packaging sector in Bangladesh is now quite competitive. The private commercial package industry that are currently operating in Bangladesh offering different products but there are few basic differences among them in terms of structure and performance.  Thus, the competitions among them are increasing day by day.

 Therefore, based on my experience & knowledge to progress in future, cosmos packages must adopt some policy, which will help the package industry to capture a large number of clients in the market.

  • Cosmos Packages could give more attention to advertisement and promotion of products, which is helpful to collect more deposits and increase investments scope. Package industry could use various media for advertisement like TV, News Paper, Internet and Billboard.
  • However, the CP recently inaugurated the online system but still they maintain manually production, which spend a lot of time. It should be avoided.
  • The portfolio of Cosmos Packages is not that much diversified because it invests a major portion of its fund on Government securities. So, CP should invest in diversified sector to minimize risks.
  • A philosophy of working culture must prevail for the interest of customer & CP itself.
  • The website should be more attractive and have more information in it. Also, it should be updated regularly.
  • Sufficient skilled and active employee should be employed and skill base recruitments must be incorporate.
  • Regular observation in to the factory & collect report that should be made accurately.
  • It is necessary to maintain a recovery team for the proper investigation instead of doing the work by employee.
  • Proper utilization of the employee skilled in all spheres should be ascertained.

 CONCLUSION:

Packaging industry always contribute towards the economic development of a country. Compared with other packages Cosmos Package is also playing leading role in socio-economic development of the country.  The Cosmos Package is currently doing average.  By analyzing its performance it is observed that a potential growth might be accelerated through effective implications of some policy. Being an old generation Packaging industry it has an advantage compared to newly established Package Company in the form of wide range of activities. However policy implication needs to be as fast as possible to grab the early mover advantage.

The Cosmos Package through years has been able to spread operation in mass Packaging rather than concentrating in niches. It can hedge poor performance of one sector by some other sector for its wide range of offering. Capital market operation has become a great potential for the bank to increase its profitability. Cosmos Package brokerage house is concentrating to establish new workstations in order to facilitate investor of remote places.

Cosmos Package has been able to create a multi component portfolio. Default is increasing for lack of monitoring. The Cosmos Package is trying to increase its all kind of product quality by accelerating its recovery policy. The Cosmos Package can concentrate on the HR sector, its investments and profitable.

  REFERENCE

Books:

1) Md. Mahmud Khan, 06-07, “BGMEA member’s directory”, product index in alphabetical order: page 18-80.

 2)  Jon Deowlar, London 2009 “Machines for Package” Activity of Machine, Page 119-156.

3) Set Mitra,”Commercial low And Industrial Low” company low page 255-366

Journal and Report:

Annual Report of Cosmos Packaging, 2008.

Annual Report of Cosmos Packaging, 2007

Web Site:

  • Www. bangladeshgarments.info
  • Www. cosmospackages.com
  • www.pricetag .com
  • www.hug tag.com

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