Management Reporting System of ACI-Laser Division

Executive Summary

As a part of the requirement of completion of BBA, this report summarizes the internship period of the incumbent in ACI Consumer Brands, Laser Division.

This report tries to focus on the brief orientation on the organization and an efficient reporting technique for Laser division for the betterment of it’s information gathering system from field to head office.

Advanced Chemical Industries (ACI) Limited is one of the leading local companies with multinational image. It provides customers and shareholders a broad range of products from three business units: Health Care Division, Consumer Brands Division and Agribusiness Division.

ACI limited introduced LASER products in Bangladesh market on February, 2008 ACI is the sole agent and distributor of Laser products. Laser is mainly the products of M/S Janway worldwide, which is situated in Dubai and is the international wing of “Malhotra Shaving Products”. Laser is totally self – reliant in technology and use advanced manufacturing equipments. Laser products has enhanced the shaving experience for millions of men with its category that includes flat blades, regular disposables, Rubberized long handle razors Triple blade systems and Disposables. The Laser range is in keeping with the latest trends in shaving and grooming products.

This report consists of three parts. The first part is the organizational part where Company overview, its vision, mission, products and strategies are described. The second part is all about Laser Division’s working procedures. The final part consists of the findings of the reporting system of Laser division along with a set of recommendations for Laser division to be followed.


 Origin of the report

This internship report is prepared as a requirement for the BBA degree of the students of Business Administration, Stamford University Bangladesh. The internship program is carried on to provide the students an on the job exposure and to match up the theoretical concepts with the real life situation. The internship program consists of a six weeks attachment period and I week to finalize the report preparation. This report is prepared as part of the Internship program.

After completing thirty eight required courses and the comprehensive exam I was placed at ACI limited for the internship program. I have joined ACI Limited Dhaka office for a period of 8 weeks starting from October 12, 2010. I have worked in the ACI Consumer Brands; Laser division under the direct supervision of Md. Abu Sufian, My internship project is on “An efficient management reporting system for ACI-Laser Division”. I have analyzed the feasibility, studied the current scenario of Laser division’s reporting system and finally developed a set of recommendations for ACI Laser division.

 Problem Statement

“Malhotra shaving products” is operating in 107 countries, but it’s products are new in Bangladesh. These products are facing strong competition with Deshi Brands like “Sharp Blades” as well as Foreign Brands like- “Gillette”. Still it can be said that, Laser products are performing well in Bangladesh.

But in order to win in the competitive market, and sell more products, Laser division must follow new strategies. It must change and develop a new management reporting system.

The main issue is to find out:

  • How Laser division’s current information flow from field to head office passes;
  • Is it worthwhile for this division;
  • Should this reporting system be changed or developed;
  • And if so what will be the best solution.

Study Objective

The study was conducted with the following objectives:

  • Study the reporting system of ACI- Laser Division.
  • Developing an efficient management reporting system.
  • Gain an understanding of automated system as a tool for efficient management reporting system.


This report is mainly done on the basis of reporting system of employees from Sales representatives to Zonal Sales In-charge; to their Chief- Head of Sales and Trade Marketing of Laser division. In the organization part, detail information about ACI Limited and its principal organization, M/s Janway worldwide’s product Laser is furnished. In the project part, a detail discussion on the project is presented to give a clear idea about the project. The facts and figures are strictly based on the information provided by the respective department personnel. But, due to the confidentiality issue of the company, some aspects were kept concealed.

 Limitations of the study                                

The study was limited by a number of factors-

Firstly, for the sake of confidentiality, the organization did not allow to reveal the classified information of the project.

Secondly, time constraint led to get narrower outcomes.

Another limitation is the knowledge constraint of the researcher.


This report is prepared on efficient management reporting system for ACI- Laser division. As a result, the report has been a composite of both primary and secondary data.

 Source of information

 i.         Primary Source

The primary source of information required for this report was collected through direct interaction with the concerned personnel of ACI-Laser division. A face to face interview of Head of Sales was taken by a structured questionnaire (Appendix).

 ii.        Secondary Source

The secondary source of information required for the organization part was collected from the websites of ACI Limited, Malhotra Shaving Products and Annual report of ACI Limited.

ACI Limited: The Organization

 ACI Limited: The Organization


Advanced Chemical Industries (ACI) Limited is one of the leading conglomerates in Bangladesh, with a multinational heritage. It was established as a subsidiary of Imperial chemical Industries (ICI) plc, U.K in 1968, At that time it was one of the oldest industrial units in our country. After the liberation war, the enterprise was declared ‘abandoned’. On 24 June 1973, the factory re­started its operations under the name ICI Bangladesh Manufactures Limited. On the 5th of May 1992, ICI plc divested 70% of its share to local management and hence the company, ACI Limited came into existence.

Today ACI Limited is a leading corporate body in Bangladesh. It is a public limited company with a total number of 15,550 shareholders. Among these, there are six foreign as well as fourteen local institutional shareholders. This Company also obtained listing with Dhaka Stock Exchange on 28 December, 1976 and its first trading of shares took place on 9 March, 1994. Later on 5 May, 1992, ICI plc divested 70% of its shareholding to local management.

Subsequently the company was registered in the name of Advanced Chemical Industries Limited. Listing with Chittagong Stock Exchange was made on 22 October 1995.

The company has diversified into three major businesses.

Strategic Business Units

  • Pharmaceuticals
  • Consumer Brands & Commodity Products
  • Agribusinesses:
    • Crop Care Public Health
    • Livestock & Fisheries
    • Fertilizer
    • Cropex
    • Seed

ACI has the following subsidiaries-

  • ACI Formulations Ltd.
  • Apex Leather crafts Limited
  • ACI Salt Limited
  • ACI Pure Flour Limited
  • ACI Foods Limited
  • Premiaflex Plastics Limited
  • Creative Communication Limited
  • ACI Motors Limited
  • ACI Logistics Limited

Joint Ventures

  • ACI Godrej Agrovet Private Limited
  • Tetley ACI (Bangladesh) Limited
  • Asian Consumer Care (Pvt) Limited

In 1995, ACI became the first organization in Bangladesh to receive ISO 9001 Certificate for Quality Management System. It repeated its glory by becoming the first company in Bangladesh to receive ISO 14001 Certificate for Environment Management in 2000.

 Organization Overview

Address of the Company:

Name: Advanced Chemical Industries (ACI)


            Head Office : ACI Center, 245 Tejgaon Industrial Areas, Dhaka- 1208, Bangladesh.

            Phone: 9885694

            Factory: ACI Ltd. Water works Road, Narayanganj-1400, Bangladesh.

           Web site:

          Organogram- Business Management

 Company Mission

ACI’s mission is to improve the quality of life of people through responsible application of knowledge, skills and technology. ACI is committed to the pursuit of excellence through world-class products, Innovative processes and empowered employees to provide the highest level of customer satisfaction.

Company Vision

  • Endeavor to attain a position of leadership in each category of its businesses.
  • Attain a high level of productivity in all its operations through effective and efficient use of resources, adoption of appropriate technology and alignment with our   core competencies.
  • Develop its employees by encouraging empowerment and rewarding innovation.
  • Promote an environment for learning and personal growth of its employees.
  • Provide products and services of high and consistent quality, ensuring value for money to its customers.
  • Encourage and assist in the qualitative improvement of the services of its suppliers and distributors.
  • Establish harmonious relationship with the community and promote greater environmental responsibility within its sphere of influence.

Company Values

  • Quality
  • Customer Focus
  • Fairness
  • Transparency
  • Continuous Improvement
  • Innovation

Distribution Network

The company maintains strategically located sales centers in nineteen different locations across the country. It has developed an advanced distribution system through its skilled and trained manpower and a large fleet over eighty vehicles. The distribution system is fully equipped for handling continuing volume of diverse range of products from the various businesses.

The company’s distribution centers are highly streamlined, computerized and automated. We are capable of maintaining a cold chain for some specialized range of products such as vaccines and insulin. The combination of this advanced function and multidimensional capabilities made it possible to handle hundreds of products efficiently.

 Quality Policy

ACI’s mission is to achieve business excellence through quality by understanding, accepting, meeting and exceeding customer expectations.

ACI follows International Standards on Quality Management System to ensure consistent quality of products and services to achieve customer satisfaction. ACI also meets all national regulatory requirements relating to its current businesses and ensures that current Good Manufacturing Practices (cGMP) as recommended by World Health Organization is followed for its pharmaceutical operations.

The management of ACI commits itself to quality as the prime consideration in all its business decisions. All employees of ACI must follow documented procedures to ensure compliance with quality standards.

The pool of human resources of the company will be developed to their full potential and harnessed through regular training and their participation in seeking continuous improvement of work methods.

 Environmental Policy

ACI is committed to maintain the harmonious balance of our eco-system and therefore constantly seeks ways to manufacture and produce products in an eco-friendly manner so that the balance of nature remains undisturbed and the environment remains sustainable.

In pursuit of this goal, ACI will

  • Comply fully with all local and national environmental regulations.
  • Conserve natural resources like water and energy for sustainable development, and adopt environmentally safe processes.
  • Ensure appropriate treatment of all effluents prior to discharge, to prevent pollution or degradation of environment.
  • Ensure appropriate communication and cooperate with internal and external interested parties on environmental issues.
  • Create awareness on environmental issues among our employees and suppliers.
  • Adopt modern waste management technology.

 Business Areas

At present ACI is one of the fastest growing companies in Bangladesh.

The company consists of three major divisions as follows:

  • Pharmaceuticals
  • Consumer Brands & Commodity Products
  • Agribusinesses.

 Pharmaceuticals Divisions

In 1973, the UK based multinational pharmaceutical company, ICI plc, established a subsidiary in Dhaka, known as ICI Bangladesh Manufacturers Limited. In 1992, ICI plc divested its share to local management, and the company was renamed as Advanced Chemical Industries (ACI) Limited.

ACI formulates and markets a comprehensive range of more than 387 products covering all major therapeutic areas, which come in tablet, capsule, powder, liquid, cream, ointment, gel, ophthalmic and injection forms. ACI also markets world-renowned branded pharmaceutical products like Arimidex, Casodex, Zoladex, Atarax etc. from world-class multinational companies like ASTRAZENECA, UK and UCB, BELGIUM in Bangladesh.

ACI is actively engaged in introducing newer molecules and Novel Drug Delivery Systems (NDDS) to meet the needs of the future.

ACI introduced the concept of quality management system by being the first company in Bangladesh to achieve ISO 9001 certification in 1995 and follows the policy of continuous improvement in all its operations.

Aligned with the concept that a pharmaceutical must ensure effective management of environment, ACI complies with standard environment management policy, thus adorned with EMS 14001 in 2000.

ACI maintains a congenial and supportive relationship with the healthcare community of Bangladesh, with the belief that business excellence can only be achieved through pursuit of quality by understanding, accepting, meeting and exceeding customer expectations.

The management of ACI, a competent team of professionals, thus operates with a progressive attitude to provide effective solutions to satisfy the customers’ needs, through its products and services of uncompromising quality.


Under the leadership of the experienced and dynamic business head, Chief Operating Officer Mr. M Mohibuz Zaman, this highly skilled and motivated team of professionals is dedicated in formulating effective strategies to meet the challenges in the ever-changing market, developing new products tailored to satisfy the customers current needs, exploring new opportunities in both home and abroad, and working for consistent growth and increased market share for ACI.

Location and area

The pharmaceutical manufacturing plant is located at Narayanganj, by the bank of river Shitolokkhya. It encompasses a land area of 11.5 acres with 85,000 square feet covered area. 235 skilled persons are involved in the plant to produce world class quality products.


The plant is well designed and well equipped with all latest facilities and state-of-the-art technologies. The responsible team of plant workers, supervisors, officers and managers strictly follow CGMP recommended by WHO and In-process Quality control methodology for production and meets all national regulatory requirements.

Product Development

This creative team of professionals is engaged in developing new formulations and dosage forms with competitive advantages and strong product differentiation.


This highly skilled team is dedicated in producing products with consistent quality under dearly defined Standard Operating Procedures (SOP) in compliance with the procedures and instructions of ISO 9001 quality system.

 Quality Assurance

This dedicated team plays the vigilant role of controlling, ensuring and maintaining the consistent quality of products for which ACI is so well recognized.

 Scientific seminars

ACI frequently arranges seminars and symposia covering a wide range of medical topics attended by members of health care community. The faculty of these programs usually consists of both reputed medical experts and experts from marketing team of ACI and its international principals.

Continuing medical education of physicians and surgeons

ACI regularly arranges CME programs of both physicians and surgeons al! over the country. These programs cover medical problems frequently faced by the practitioners, update their knowledge, and make them aware of the new therapies and medical technologies.

Clinical meetings

ACI arranges clinical meetings, covering case related medical problem faced by the physician in their daily practice. Every meeting is being supported by audio-visual media.

Responding to doctors’ queries

It is the most regularly performed task of the marketing team of ACL The company has developed a postage paid business reply card attached to every literature in which the doctors usually send their queries. ACI tries to provide a comprehensive answer to the queries of the physicians covering all the details.

Medical illustration and audiovisual aids

ACI is ready to assist in preparing presentation packages including computer slides, transparencies and printed text whenever medical experts wish to share their experiences and results of their research with the health care community.

 Reprint services

ACI provides the doctors with reprints of selected publications on topics that can assist the doctors in their professional practices.

 Info Medicus

ACI publishes quarterly medical news letter for the physicians with current medical information particularly emphasizing common diseases.

Domestic market

Being a developing country, the pharmaceutical market and at the same time, the pharmaceutical industry of Bangladesh is growing. In this growing market, ACI has been able to maintain its growth through its innovative marketing strategies.

In Bangladesh, ACI introduced the concept of quality management system by being the first company to achieve ISO 9001 certification that reflects its commitment to quality in every aspect of business.

ACI covers the health care community of whole Bangladesh based in both urban and rural market, though its 18 strategically located depots.

International Market

To fuel the continuous growth of ACI, the company has started exploring international markets. The quality of ACI products, strengthened by its ISO 9001 certification, has brought immediate success in Sri Lanka, Yemen, Myanmar and Vietnam.

Consumer Brands

ACI Consumer Brands was initiated in 1995 with two major brands of the company – “ACI Aerosol and Savlon”. ACI Aerosol, Savlon, Laser and Salt are the four of most prestigious products which are enjoying the leadership position in the market. In 2008 ACI Salt got the “Best Brand Award of 2008” in the category of Food and Beverage through a survey of Bangladesh Brand Forum and Nielsen. There is also another brand called ACI-Atta, Moida and Suji which has created huge brand awareness among people in Bangladesh. The division started to take new businesses through offshore trading as well as local manufacturing. In this process ACI Consumer Brands launched many new products such as “Sparkle Tube Light” and also bonded with Joint Venture business relationships with ‘Dabur India’ and Tetley UK’ and attained international alliances with world renowned companies.

ACI Consumer Brands Strategic Business Unit is headed by the Executive Director, Mr. Syed Alarngir. He is regarded as an authoritarian personality in the area of Sales and Marketing in Bangladesh market. His track record has many successful brands which reached leadership position in different categories in FMCG market. He is supported by competent group of professionals working in the Marketing and Sales operations, lead by Business Manager.

I.   Home Care Products

ACI Limited is proud of the home care products of the Consumer Brands division. These products are: ACI Aerosol and ACI Mosquito Coil.

ACI Aerosol is one of the prestigious products of this country which has been enjoying the market leadership position since its marketing in 1967. ACI Aerosol is produced through a unique process of production and quality checking. The Formulation Factory of ACI Aerosol is situated in Rajabari, Gazipur. This factory was established with the technical collaboration of UNDP. The product is one of its kinds with unique fragrance and mosquito killing ability. It is fully free from any environmentally perilous material like CFC. ACI Aerosol has four different pack sizes. They are: 250 ml, 350ml, 475 ml and 800 ml.

ACI Mosquito Coil is another product of the Home Care category products of ACI Consumer Brands. It is also produced in ACI Formulations. ACI Mosquito Coil also has some differentiation based on color, shape and fragrance. These are: ACI Mosquito Coil Green, ACI Super Coil and ACI Super plus High Booster Coil. ACI Coils enjoys very predominant position and fighting to become absolute leader in the market place.

II. Air Care Products

ACI has another very attractive product in this Air Care category with Angelic Fresh Air Freshener. This is the first ever locally manufactured Air Freshener of this country whose fragrances has been seriously applauded by the users and has become market leader in two years time. Angelic Air Freshener has two variants based on two serene fragrances. They are: Citrus Burst and Orchid Breeze.

III.   Hygiene Products

ACI has another very strong range of products in its Hygiene Product category. Savlon is almost

an essential product in every home of this country. Savlon Liquid Antiseptic is the highest selling antiseptics. It is used in minor burn, cut and abrasion. Savlon has unique proportion.

to heal and sooth wound and protect from infection. It washes the wound, heals and protects instantly from getting infection. It has more than 75% market share of its category. Savion Liquid Antiseptic has four pack sizes. They are: 56 ml, 112 ml, 500 ml, and 1 liter.

Savlon Antiseptic Cream is another range of products in Hygiene Product category. The product is basically another disinfectant for using only on skin surfaces. It also cleans the wound, soothes and heals the pain. It has a special effect on skin-cut or wounds because it can stay for longer time on the impact area than Savlon liquid antiseptic. Savlon Antiseptic Cream is routinely used in almost 90% of the country’s Hair Cutting salon as after shave antiseptic. It has two pack sizes: 30 gm and 60 gm.

Savlon liquid Soap is a powerful hand wash which not only kills bacteria but also moisturizes the skin. Savlon liquid Soap has two pack sizes. They are: 250 ml, 1000ml. 250 ml pack has both dispenser and refill pack.

Savlon range takes care of almost all the aspects of hygiene of a family. For bath time pleasure and protection from bacteria and also a stress less shower, ACI Consumer Brands has Savlon Family Protection Soap in two different si/es: 70 gm and 100 gm.

For feminine hygiene- ACI launched Savlon Femmc- Sanitary Napkin last year. I his product is very good in quality as it has ‘Super Absorbent Polymer’ to keep its user dry for whole day. The product has two variants: Regular and Heavy Flow.

ACI has introduced a high quality toilet cleaner for the disinfection and cleaning in the brand name of Vanish Toilet Cleaner. The product kills bacteria in the toilet, fragrances the surroundings and keeps the toilet sparkling.


ACI Agribusiness is the largest integrator in Agriculture and Livestock and Fisheries. These businesses have subunits like Crop Protection, Seed, Fertilizer, Agrimachineries, and Animal Health. These businesses have glorified presence in Bangladesh.

CC & PH supplies crop protection chemicals, Seed supplies Hybrid Rice, vegetable and Maize seeds, Fertilizer Supplies Micronutrient and Foiler fertilizer, Agrimachineries supplies Tractors, Power Tiller and Harvester and Animal Health supplies high quality Nutritional, Veterinary and Poultry medicines and vaccines.

ACI Agribusiness is having strong partnership with national and international R & D companies, universities and research institutions. Before introducing any product, it is elaborately tested in the laboratory and farmers field.

ACI Agribusiness has a large, knowledgeable and highly skilled Field Force provides training and technical advices to the farmers.

ACI is significantly contributing to national food security through its Agribusinesses division, which is the leading agricultural integrator of the country, ACI Agribusinesses is providing complete solution to the farmers need. This division has five separate SBUs. They are Seeds,

Fertilizer, Motors, Crop Care & Public Health, and Animal Health.  Farmers have developed confidence in our products for quality and economics. Farmers have also come to expect proper knowledge based service from our field force.

Global Compact Endorsement

The ACI group has consistently demonstrated its commitment towards its employees and the environment over the years. It has been recognized as the practitioner and promoter of socially responsible business behaviour.

To take this commitment even further, ACI has endorsed the Principles of Global Compact on August 18, 2003. The Global Compact is a remarkable initiative sponsored by the United Nations Secretary General Koffi Annan. It is based on a very simple notion: whether or not required by law, corporations should enforce basic human rights and accepted labour and environmental standards in all their business activities, to counterbalance possible negative effects of globalization.

The compact calls on companies to embrace the ten universal principles in the key areas of human rights, labour standards and the environment.

These ten principles are:

Human Rights

  • To support and respect International Human Rights within the company’s sphere of influence.
  • To make sure that their own corporations are not complicit with Human Rights Violation.


  • To end discrimination in the workplace.
  • Abolition of child labour.
  • The right to collective bargaining and recognition of freedom of association.
  • To eliminate the use of forced and compulsory labour.


  • To support a precautionary approach to environmental challenges.
  • To undertake initiative to promote greater environmental responsibility.
  • To encourage the diffusion of environmentally friendly technology.


  • To work against all forms of corruption, including extortion and bribery.

ACI pledges to keep all its employees, customers, shareholders and suppliers regularly informed about the compact and the company’s initiatives to uphold the principles.


ACI HR works with a vision for creating a work-environment to foster creativity, innovation and productivity for achieving business excellence through dynamic and dedicated people.

ACI believes that Human Resources are the most important asset of the organization. It identifies the training needs and provide trainings accordingly to develop the knowledge and skills of our human resources. Thought Leadership and Team Building meetings are conducted on a regular basis. ACI provides an enabling working environment to unleash the full potential of the employees and a performance based career progression.

ACI has a value based culture where dignity of the individual is the highest priority. ACI believes in empowerment and delegation. ACI organizes different social events like Family Day, Cricket Tournament, Badminton Tournament etc with an objective to strengthen the bondage among the employees.

ACI practices modern HR Policies and procedures for Recruitment & Selection, Manpower Planning and succession planning. ACI uses a combination of qualitative aspects and Balanced Score Card for performance appraisal.

ACI has attractive policies regarding car loan, gratuity, provident fund and hospitalization. ACI offers performance bonus, leave fare assistance, festival bonus and workers profit participation fund during different times within a year.

ACI is a place to learn, grow and contribute for improving the quality of life of people.

 HR Practices

Here is a collaboration of Top Ten HR Practices that ACI Ltd follows always in order to  achieve their organizational goals every year
Summary of practices

  1. Safe, Healthy And Happy Workplace
  2. Opening Book Management Style
  3. Performance Linked Bonuses
  4. 360-Degree Performance Management Feedback System
  5. Fair Evaluation System For Employees
  6. Knowledge Sharing
  7. Highlighting Performers
  8. Open House Discussions And Feedback Mechanisms
  9. Rewarding Ceremonies
  10. Delighting Employees With The Unexpected
1. Safe, Healthy and Happy WorkplaceCreating a safe, healthy and happy workplace will ensure that their employees feel homely and stay with your organization for a very long time. They capture their pulse through employee surveys.
2. Open Book Management StyleSharing information about contracts, sales, new clients, management objectives, company policies, employee personal data etc. ensures that the employees are as enthusiastic about the business as the management.

Through this open book process they can gradually create a culture of participative management and ignite the creative endeavor of your work force. It involves making people an interested party to their strategic decisions, thus aligning them to their business objectives. They are as open as they can. It helps in building trust & motivates employees. Employee self service portal, Manager on-line etc. are the tools available today to the management to practice this style.

3. Performance linked BonusesPaying out bonuses or having any kind of variable compensation plan can be both an incentive and disillusionment, based on how it is administered and communicated. Bonus must be designed in such a way that people understand that there is no payout unless the company hits a certain level of profitability. Additional criteria could be the team’s success and the individual’s performance. They never pay out bonus without measuring performance, unless it is a statutory obligation.
4. 360 Degree Performance Management Feedback SystemThis system, which solicits feedback from seniors (including the boss), peers and subordinates has been increasingly embraced as the best of all available methods for collecting performance feedback. Gone are the days of working hard to impress only one person, now the opinions of all matter, especially if they are in a leadership role (at any level). Every person in the team is responsible for giving relevant, positive and constructive feedback. Such systems also help in identifying leaders for higher level positions in the organization. Senior managers could use this feedback for self development.
5. Fair Evaluation System for EmployeesThey develop an evaluation system that clearly links individual performance to corporate business goals and priorities. Each employee should have well defined reporting relationships. Self rating as a part of evaluation process empowers employees.

Evaluation becomes fairer if it is based on the records of periodic counseling & achievements of the employee, tracked over the year. For higher objectivity, besides the immediate boss, each employee should be screened by the next higher level (often called a Reviewer). Cross – functional feedback, if obtained by the immediate boss from another manager (for whom this employee’s work is also important), will add to the fairness of the system. Relative ratings of all subordinates reporting to the same manager is another tool for fairness of evaluation. Normalization of evaluation is yet another dimension of improving fairness.

6. Knowledge SharingACI Ltd adopts a systematic approach to ensure that knowledge management supports strategy. They store knowledge in databases to provide greater access to information posted either by the company or the employees on the knowledge portals of the company. When an employee returns after attending any competencies or skills development program, sharing essential knowledge with others could be made mandatory. Innovative ideas(implemented at the work place) are good to be posted on these knowledge sharing platforms. However,what to store & how to maintain a Knowledge base requires deep thinking to avoid clutter.
7. Highlighting performersACI Ltd creates profiles of top performers and make these visible though company intranet, display boards etc. It will encourage others to put in their best, thereby creating a competitive environment within the company. If a systems approach is followed to shortlist high performers, surely disgruntlements can be avoided.
8. Open house discussions and feedback mechanismIdeas rule the world. Great organizations recognize, nurture and execute great ideas. Employees are the biggest source of ideas. The only thing that can stop great ideas flooding their organization is the lack of an appropriate mechanism to capture ideas.

Open house discussions,employee-management meets, suggestion boxes and ideas capture tools such as critical incidents diaries are the building blocks that  help their managers to identify & develop talent.

9. Rewarding CeremoniesMerely recognizing talent does not work, they need to couple it with ceremonies where recognition is broadcast. Looking at the Dollar Check is often less significant than listening to the thunderous applause by colleagues in a public forum.
10. Delighting Employees with the UnexpectedThe last but not least way is to occasionally delight their employees with unexpected things that may come in the form of a reward, a gift or a well-done certificate. Reward not only the top performers but also a few others who are in need of motivation to exhibit their potential.

 Finance and Planing

ACI Finance and Planning function is the nerve centre of the conglomerate. Being the nature of the structure, ACI Finance and Planning plays the centralized role in all kinds of financial and accounting services. Meaning it handles financial and accounting matters of not only ACI Limited but also of all of its subsidiaries supporting the mission and vision of the Group. The major areas of its activities include:

  • Corporate Finance
  • Treasury
  • Insurance and risk management
  • Costing
  • Credit Management
  • Accounts payable management
  • General accounting
  • Taxation
  • New business management

ACI finance is pioneering in introducing and implementing state of the art financial tools like electronic banking, integrated accounting systems, better foreign exchange management through hedging, derivatives etc. To allow us to excel in our performance ACI Finance has strong rapport with all the international and major local banks, non-financial institution including leasing companies.
Driving force of Finance is its motto which is “to become most value adding business partner”. To drive this vision, ACI Finance proactively helps business in providing right and timely information, analysis, budgetary management and participating in cross-functional team.

The Planning function not only compiles and coordinate the company plan of the conglomerate but also instrumental in feeding the CEO and top team different macro and micro economic situation of the country as well as world in large. These in-depth analyses help the company to make correct and pragmatic decision as a part of strategic initiative.

The new business development area is one of the most exciting areas in ACI. Here ACI keeps a track on potential areas of growth being envisaged in the country, these are followed by rigorous analysis and subsequently matching these with ACI’s competence. This allows ACI’s growth engine to get enough fuel to take its course forward.

MIS Department

MIS department of ACI ensures the overall IT related supports for the company. This department manages a smooth operation of software’s, hardware trouble shooting and business databases related to sales and inventory. The MIS department consists of knowledgeable and skilled programmers and software developers. MIS provides customized report and data analysis to the management to facilitate effective decision making

 Commercial Department

Commercial Department of ACI is one of the most vital functional departments of the ompany which deals with the supply chain activities of ACI. In order to keep all the businesses running flawlessly, the dedicated and hard working employees of this department maintain a good liaison with the customers, both national and international. The Commercial Department is consistently achieving the best prices for the products that ACI purchases, ensuring enormous amount of cost savings for the company. It offers invincible professionalism and expertise in the entire commercial activities of ACI.


Laser Division


On February, 2008, ACI limited launched new products called Laser Shaving products. ACI is the sole agent and distributor of Laser products. These are mainly the products of M/S Janway Worldwide.

Janway worldwide, which is situated in Dubai, is mainly a part of Malhotra Shaving products. It is an Indian Multinational company which was formed in 1946. The founder was Mr. Harbans Lai Malhotra. The company produces mainly male grooming items. Its combined turnover in India is INR 500 plus crore and INR 800 plus crore turnover worldwide. Its major initial brands were “Bharat, Ashok, Panama and Topaz”.

Malhotra shaving products’ head office & factories are situated in India. Its international offices are situated in London and Dubai.

It has worldwide operation in 107 countries including London, Dubai, Europe, Middle East, USA, Canada, North America, Australia, and South Asia.

Laser is totally self – reliant in technology using advanced manufacturing equipments. Continuous research and development has enabled the Brand to earn sterling reputation in the World markets, while reigning supreme at home, resulting in World Class Products.

It has got ISO 9001:2000 certification and several prestigious international awards like the Monde selection (Brussels) Belgium and national export awards from the engineering promotion council (EEPC), which reflects the superior quality of Laser range of shaving products.

Laser products has enhanced the shaving experience for millions of men with its category that includes flat blades, regular disposables, Rubberized long handle razors blade systems and Disposables. The Laser Range is in keeping with the latest trends in shaving and grooming products.

 Planning of Laser

Laser shaving items are mainly distributed by ACI Limited, ACT imports laser items from Dubai, In Bangladesh Laser has a National Sales Manager who are the full in charge of distributing Laser in Bangladesh through TSI (Territory Sales In charge) and SR (Sales Representatives). TSI are the in charge of a particular district for selling Laser items and SR sell the product in a area basis, Under one TSI more than four SR are working every day. A TSI get information about market and other additional information from SR. He supplies information to ZSI (Zonal Sales In-charge), In this way, Head of the department gets information from field by ZSI.

Laser’s vision is to-

  • Ensure Leadership in DE Blade by giving quality products to consumer which has value for money.
  • At the same time ensure leadership in growing categories like Disposable and Twin, instead of focusing just on DE, because we do not wish to be the looser on the day, when market turns to Twin System.

Laser plans to direct coverage of:

Year 1- 30000 outlets

Year 2- 60000 Outlets

Year 3- 90000 Outlets

Total Universe- 659000 Outlets

These outlets will be covered through two types of Salesman. Exclusive Salesman under Importer Distributor for Markets, where the outlet base is 350 to 450 outlets in a town. Another one is, Pilot Salesman under Importer Indirect Roles or Super Distributor Role, covering all the small markets. Laser targeted to cover Exclusive town outlets on Fortnightly basis & Other Towns in Monthly Basis.

Product Category

Laser product mainly includes Double Edge Blades and Razors, Disposables, Twin Blades and Swivel, and personal care products like- Shaving foam, brush, shaving cream etc.

Major brands of Laser are enumerated below-

(1) Laser Green

(2) Laser Ultra

(3) Laser Super Platinum

(4) Laser Sport 3

(5) Laser Sport 2

(6) Laser Control 3

(7) Laser Control 3 D/C-2

(8) Laser Control 3 D/C-4

(9) Laser Tech 3

(10)Laser Tech 3 D/C-2

(11)Laser Ultra Click Razor

(12)Laser P.S. Click Razor

(13)Lasers P.S. 3-Pcs. Razor

(14)Laser Sport Shave Foam

(15) Laser Shaving Brush

To keep with the latest trends in shaving and grooming products it also includes- Anti-perspirants, deodorants, after shave skin conditioners, shave gel, after shave splashes and bath gel.

 Supply Chain

ACI limited opens LC in the name of itself. After getting orders as per demands for laser products in Bangladesh, products are shipped from India. When products are reached at Chittagong port, laser products are distributed to Bogra, Sauidpur, Barishal, Jessore, Dhaka, Camilla, Sylhet, and Chittagong through Super distributors. From these eight depots, Sub distributors bring these products to wholesalers or retailers. Finally they reach the products to the hands of consumers.

Source: ACI-LASER Division

 About team members and Organogram of Laser Division

Total team members of ACI- Laser division is 103, which includes 2 Zonal sales In-charges (ZSI), 16 Territory Sales In-charges (TSI) and 83 members are Sales Representatives (SR), Laser Division’s Head of Sales and Trade Marketing is Mr. Abu Sufian.

Total 83 Sales representatives (SRs) report daily about sales through SMS, daily sales report from to their immediate supervisor, Territory Sales In-charge (TSI). TSIs then report weekly and monthly though Town Market Report from to Zonal Sales In-charge (ZSIs). ZSIs report directly to Head of Sales and Trade Marketing. By the report he gets from ZSIs, Head of Sales can monitor and coordinate sales all over the country.

 Positional Responsibilities and Functions

    Marketing Manager

  • All promotional and selling activities to facilitate sales.
  • Total distribution management of products.
  • Evaluation of the product potentiality and feasibility.
  • Administrative function of marketing.

 Head of Sales and Trade Marketing

The prime duty of the Head of sales and Trade is to deliver the goods to the doorstep of the wholesalers and retailers. He is also accountable to the Executive Director for his overall activities.

 His functions are-

  • Coordinate sales all over the country.
  • Monitors and directly coordinate the activities of ZSMs.

Zonal Sales In-charge (ZSI)

There are two Zonal Sales In-charges at present in ACI-Laser Division who directly report to the Head of Sales and Trade Marketing.

  • Looks after distribution / finished stock distribution of district offices.
  • Transfer finished stock to district offices.
  • Monitors and directly coordinate the activities of TSIs,

Area Sales Manager (ASM) or Territory Sales In charge (TSI)

16 TSIs are working at present in ACI-Laser Division who directly report to ZSIs.

  • Looks after the situation and handle problems of own territory, which is selected by the upper level management.
  • Monitors and directly coordinate the activities of SRs.
  • Find out new avenues for product marketing.
  • Assist the ZSI to achieve the target sales.
  • Evaluate sales performance, sales growth and sales potentiality of all depots.

Distribution offices are also accountable to the Sales Managers and Marketing Managers respectively. The Sales Offices and sales representatives with the following information have to submit reports to the Sales Manager from time to time.

  • Which of the Laser products are moving slowly?
  • What are reasons for slow movement?
  • Competitor’s activities etc.

Sales Representative (SR)

Responsibilities of Sales Representative are-

  • Regularly visiting the market and do the market audit.
  • Ensure product visibility in the retail stores.
  • Making and maintaining good relation with the retailers.
  • Furnish daily requisition for the products to the Distributor manager.
  • Ensure products and POS materials are full into the tri van as per order quantity.
  • Fill up daily planning and tracking sheet.
  • Follow seven step sales call.
  • Complete Daily Sales Report.
  • Fill up daily Tracking calendar.

Major Sales Activities

Major sales activities of Sales Representatives are-

 Do sales call to all outlets serially, according to the prepared outlet list of an area.

 Scheduled base market visit.

 Minimum 60 outlets will be visited by a SR per day.

 At least 70% sales call must have to be effective.

 Rapport building with the Customers.

 Discover new Outlet or Area.

Distributors Management

Distributors mainly try to cover-

 Target setting and monitoring.

 Training on sales record maintaining.

 Delivery personal training.

 Periodic reporting.

 Stock tracking.

 Visits / Physical checks.

 Ensuring sufficient stock coverage.

 Complaint handling.

 Marketing Strategy


Demographic profile:

Age                                  : 18-55 years.

Sex                                   : Male.

Family Life Cycle            : Unmarried & Married.

Income                            : Tk. 5000-Tk. 15,000 per month (For earners)

Occupation                     : Students, Employed persons.

Education                       : University level and above.

Psychographic Profile:

Social                               : Middle, Upper-Middle, Lower-Upper, Upper.

Life Style                         : Health and hygiene conscious, goes to retail outlets.

Psychographic Profile:

Occasions                        : Regular.

Benefits                           : Improved hygiene, protection, feeling of safety

User Status                      : Potential, Regular.

Usage Rates                     : Medium, Heavy.

Readiness Stage              : Aware, Informed, and Interested.

Attitude towards product        : Positive, sometimes indifferent.

 Pricing Strategy


Price for Retailer

Price for Distributor

Price for Consumer

Name of Product




Ultra H/S




Green 5+1




Super Platinum












tach3 2’s












Ultra Click razor




Super Click razor




Super Pack3 Razor




Con R+2




Tach3 Razor




Shave Brush








 Promotional Activities

Laser is a new brand in Bangladesh. It has started advertising in electronic media recently. ACI-Laser division signed a contract with Unilever Bangladesh. Unilever offers their new Fair and Lovely mini pack with one laser shaving razor for free. Unilever also offered free Double Edge Laser Razors with Menz Active which was distributed to 3 Lac outlets all over Bangladesh. It Also singed a contract with Kohinoor Chemicals for offering Laser green Supreme for free with Genstar Shaving Cream.

Major Competitors

Major players of Bangladesh Blade Market are-

  • Sharp Blade-42%
  • Vidyut-17%
  • Gillette-13%

Analysis & Interpretation

Analysis and Interpretation of ACI-Laser division’s current reporting system

Head of any organization is always under constant pressure to provide more and better services with shrinking budgets and higher scrutiny. Employees want more individualized assistance, 24/7 access to information for the completion of their works.

As Laser division of ACI limited is mainly working for the sales and distribution of Laser shaving items all over Bangladesh, Head of Sales and Trade Marketing and other concerned employees must constantly monitor the current position of the competitors and performance of Laser products.

They also set a target and find whether there is a gap between actual sales and target. If they find any gap, they search for the reason of that problem and solve it. This whole process is dependent on efficient management reporting system of employees. An efficient system would require fewer inputs, produces more outputs compared to similar processes, to achieve the objective of the process.

 Existing reporting system of ACI-Laser division

ACI limited is a well organized corporate house. The company maintains strategically located sales centers in nineteen different locations across the country. It has developed an advanced distribution system through its skilled and trained manpower and a large fleet over eighty vehicles. The distribution system is fully equipped for handling continuing volume of diverse range of products from the various businesses.

The company’s distribution centers are highly streamlined, computerized and automated. It is capable of maintaining a cold chain for some specialized range of products such as vaccines and insulin. The combination of this advanced function and multidimensional capabilities made it possible to handle hundreds of products efficiently.

Although the company’s distribution system is highly advanced with multidimensional capabilities, its reporting system is not that advanced.

How the information flows from field to ACI-Laser division can be understood by the following organogram-

Current Work Flow

This organogram is followed through out the sales process. Where day to day sales report is supervised by the intermediate key player. The whole reporting process is done by the following way-

Activities of Sales Representatives (SRs)

  • SRs regularly visit markets.
  • Fill up daily planning and tracking sheet.
  • Complete daily sales reports and do other activities.
  • Then they report directly through SMS, daily sales reports of the market, customers’ demand etc. to their immediate boss, Territory Sales In-charge (TSI).

Activities of Territory Sales In-charge (TSIs)

  • A TSI compiles all the information he gets from SRs and Distributors.
  • From SRs reports, he can find out new avenues for product marketing.
  • He also can monitor and directly coordinate the activities of SRs.
  • From their report he can understand which Laser products are moving slowly in which area, and can find the reasons behind it, then can direct the SRs in such a way so that they can meet the target.
  • He also evaluates sales performance, sales growth and sales potentiality of all depots.
  • After that, all the TSIs under a Zonal Sales In-charge (ZSI) report to him. They mainly submit town market report.

Activities of Head of Sales and Trade Marketing

  • From the reports of ZSIs, Head of Sales can coordinate sales all over the country and monitor directly the activities of them.

Finally, Director of Consumer Brands closely monitors all the activities of Laser division.

Current Reporting System at a glance-

Paper based work still remains in this sales process.

  • Sales Representatives fill up the daily sales report form of products and send those to
    Territory Sales In-charges.
  • SRs report daily, weekly and monthly about market, closing stocks, required order
    quantity etc.
  • Daily report is mainly done through SMS, weekly and monthly reports are through submitting weekly Town Market report and monthly sales report form. Information flow from field to head office works in these manner and as each employee is dependant on other to get and compile all the information, it takes few weeks to reach the information from SRs to the head office.

Activities of Zonal Sales In-charges (ZSIs)

  • ZSIs know about sales performance, sales growth of all depots; new avenues for product marketing etc. by TSIs. They get assistance from TSIs to meet the sales target. From all of this information, he can easily look after the stock of goods and can transfer goods to district offices when stock finishes.
  • He can directly coordinate and monitor the activities of TSIs, command and coordinate them to look after the situation carefully and handle problems of their own territory.
  • A ZSI then complies the information that he had and submits to the Chief. He reports about total stock, closing stock, secondary sales etc.

Activities of Head of Sales and Trade Marketing

  • From the reports of ZSIs, Head of Sales can coordinate sales all over the country and monitor directly the activities of them. Finally, Director of Consumer Brands closely monitors all the activities of Laser division.

Current Reporting System at a glance-

  • Paper based work still remains in this sales process.
  • Sales Representatives fill up the daily sales report form of products and send those to Territory Sales In-charges.
  • SRs report daily, weekly and monthly about market,  closing  stocks,  required order quantity etc.
  • Daily report is mainly done through SMS, weekly and monthly reports are through submitting weekly Town Market report and monthly sales report form. Information flow from field to head office works in these manner and as each employee is dependant on other to get and compile all the information, it takes few weeks to reach the information from SRs to the head office.

Problems identified with the current system

The current reporting system of ACI-Laser division is obviously good, but it must follow better than the existing reporting system in order to win in the race. In the existing system, total 83 Sales representatives (SR) report directly to their territory Sales In-charges (TSI). Then all the 16 TSIs report to their immediate boss, Zonal Sales In-chares (ZSI). Then they report to the Head office. This may cause major loop back in the sales process. Head of Sales cannot directly monitor and communicate with TSIs and SRs. He has to wait for ZSIs to get information from field. Similarly, a ZST cannot directly monitor the work of SRs.

Head of Sales cannot measure directly the performance in the market and cannot understand the customers’ demand. He has to wait for the information to reach to the head office. This is a time consuming and nonintegrated process.

Moreover, existing reporting system contains paper based templates. SRs send SMS on daily basis to supply information from field to head office about market and daiiy sales. TSIs submit Weekly Sales Report and Monthly Town Market Report to their immediate supervisor.

Paper based reporting system is not efficient because it has some limitations, and they are enumerated below-

  • This system involves more time.
  • This system requires more human resource.
  • Involves more human error.
  • Data maybe unsecured.
  • Extensive use of papers which is not compatible with the climate issues.

The current reporting system is not sufficient to reach the peak of the market. This system should be modified in such a way so that Laser division can get actionable sales information faster to gauge performance and take course correction, which may lead to compete with the market leader.

Suggestions for solution

Here a solution called ”Sales and Distribution Management System” – an automated tool for efficient reporting is given for ACI-Laser division. This reporting tool may be the effective sales weapon for LASER division.

This is a user-friendly system that can be modified rapidly to accommodate the constant changes which is needed. It would provide faster services and reduce support costs. This tool will automate almost all the information to provide real time information. It would accurately measure and evaluate the performance of Laser division. By using this tool, Head of sales not only can monitor and communicate directly with Zonal Sales In-charges but also with Sales Representatives and Territory Sales In-charges. Daily sales

report can be easily uploaded and updated so that the chief of the department can easily check out the information he requires whenever needed.

The above diagram is a demo of effective sales reporting system. This tool can be created with the help of IT consultants. Each of the employees must have a user ID and password so that they can log in to use this application. As initially it will not be possible to provide PC for employees in rural areas, Territory Sales In-charges have to use cyber cafe in order to access to this application through internet.

Key features used by Head of Sales

When the head of sales wants to know the current scenario of Central Zone Dhaka, for example, for specified data, he should click the “District name” button and select Dhaka. After that, he must select the zonal head by clicking the “Zonal Head” button. Then it is required to select a territory head from the list of names of territory sales in-charges under the zonal head by the above way. When the chief clicks “Sales Representative” button, all the names of sales representatives under the selected territory sales in-charge would be visible. In this way, he can monitor the activities of SRs.

Now, the chief should select the type of the report (Daily/weekly/monthly) that he wants by clicking the button “Report Type”. Name of the product can also be selected by “Product name” icon. After selecting all the required things, he can now get the results he wants. He can oversee the target and consumption report of the product that he selected (figure-10). From this information, he can understand which of the products are moving slowly particularly in which zone of the country, when it is required to order products, in what quantity etc. If he finds any gap between target and actual sales he may also query to SRs, can find reasons behind sales fall and take course of action to prevent it. He can also send feedback to them if he thinks necessary.

The above figure (figure-11) reflects monthly sales report of Razors, ACI Store, Uttara. Head of sales can easily find out a specific month’s (e.g. November) Sales report of a specific product (Razors) of an outlet (e.g, ACI Store, Uttara) that he selected. He can also get who is covering which area and outlets. With the help of this module head of sales can measure the performance of Sales representatives (this information is mapped in backhand this tool).

Key features used by Territory Sales In-charges and Zonal Heads

Territory Sales In-charges would get required information about sales from Sales representatives through SMS from time to time. From this information, they can upload and update regularly about sales with the help of this tool. They can access through internet and upload sales data by clicking on Sales data updater. There they would get a data field for every products of Laser Brand. According to the consumption of market, TSIs update sales reports. While they update the actual safes, this would automatically correlate with monthly target, opening stock and closing stock. If any particular product runs out of stock, an automatic notification is generated to ZSI. If there is any sales query to TSI, that would be reflected at the welcome window of that TSI. (Figure-12)

By the above way, zonal heads can also update sales and requirement data by using sales and requirement data updater.

 SWOT Analysis of the suggested system


Easy availability of information: As company’s distribution centers are highly streamlined, computerized and automated with an advanced distribution system through its skilled and trained manpower, it becomes very easy for the head of the sales to get any information regarding products, prices, customer demands and competitors. Thus the easy availability of information helps the head of the sales to make correct decision in quick time.

Saving of time: Rapid flow of information from the field level through an advanced and

automated procedure saves a lot of time allowing  the head of the sales to monitor and coordinate the sales all over the country in a proper way.

Easy operation: Since all the information and data bases are maintained in a computerized way using different software, and reports be sent by SMS, it becomes very easy to entry, preserve and collect any information at any time.

Easy identification of order quantity: Because of the availability of data and information, the head of the sales can identify the required order quantity very easily ensuring smooth market operation.

Direct communication: The head of the sales can directly communicate with and control TSIs and ZSIs and as a result their activities can be monitored by the head more sophisticatedly.

Less manpower: The tool involves less manpower as most of the reporting tasks and data bases are maintained in an automated and computerized system reducing the chance of error.


High initial capital investment: A massive initial capital investment is required to adopt an automated reporting system which ACI Ltd acquired with the failure to minimize costs

Tough operation procedure: Operating this automated tool is very difficult for less skilled staffs of ACI Ltd raising costs and  making  it mandatory to train up the employees in regard with this operation.


Alterability of the tool:  Whenever required, the tool can be changed and better software installed. Various options are there to make it advanced and futuristic.


Vulnerability of the networks: Networks may be collapsed for various reasons including mechanical problem and bad weather.

 Excessive dependency on networks:  As most of  the activities regarding reporting are not done manually, there is severe dependency on networks.

Recommendation & Conclusion


To survive in the competitive market and earn a potential market share of Laser products, here are some of the recommendations for betterment of their products.

  • LASER division must get rid of older data entry system, which is, paper based system because it takes much time to flow the information from field to head office. This system also requires more man power, and more man power leads to more human error.
  • Although initial capital investment would be high, still this division  should adopt automated system for issuing data of sales as recommended above.
  • Employees have to be trained up to learn how to access to the internet and log on to this application, how to insert data, how to run the application in order to make this system effective.
  • This tool must have to be maintained properly.
  • By using such tool, TSIs can punch day to day sales data so that their immediate head and so on, can easily oversee market data.   In this way, they can save time and hassle that they faced before.
  • It will be easy for the chief to monitor and coordinate sales all over the country. Difference between actual and target of sales would be automatically analyzed, which will help him to measure the gap and take corrective actions. Finally Laser products can compete with its competitors in the market.
  • Sales Representative dealing with laser products must be trained more so that they can make report.
  • Monitoring system must be stronger than the prevailing one.
  •  Inter departments relationship within the organization should be developed with a view to ensuring proper flow of information.
  • Entire reporting system from top management to lower level must be modernized by adopting internet.
  • All kinds of conflicts between the employees must be eradicated for the purpose of making a congenial atmosphere for work.
  • Employees must be motivated to work with utmost sincerity and honesty. Increment in their salary can be effective here.


Advanced Chemical Industries (ACI) Limited is one of the leading local companies with multinational image. It provides varieties of products to its customers by managing three business units: Health Care Division, Consumer Brands and Agribusiness Division. Laser products’ sole agent and distributor is ACI Limited, Though, Laser shaving products are new in Bangladesh but they have huge experience in marketing and developing as it is successfully operating in 107 countries throughout the world. Still, it needs help to survive and compete with other players in the market. As ACI’s mission is to achieve business excellence through quality by understanding, accepting, meeting and exceeding customer expectations; so the reputation of this company will help Laser products to increase its sales.

Although ACI-Laser division is performing well, still it must maintain some strategy to compete and become top in the shaving product market. And gaining highest market share would be easy for Laser if the recommendations are fulfilled.


  • ACI Limited. 12 Nov, 2010. ACI Limited. 10 Nov. 2010.
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  • MaiTplrj_ShawT3-EEQdjJCts. 2 Oct. 2009. Malhotra Shaving Products. 5 Nov. 2010

< http ://www. malhotra. com >

  • Weihrich, Heinz, Harold Koontz. Management: A global perspective. New York: McGraw-Hill, Inc, 2005.
  • ACI Annual report 2008

Management Reporting