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PREPARED FOR

Mrs. Jyotsna
Service Provided by C.A Firm o Tax, Vat & Company Audit Report o Project Report o Balance Sheet o Bank Audit Krishna Toli, Gali No. 7 H.Office Karunakunj, M.I.T Brahmpura, Muzaffarpur, Bihar
Pin 842003

PREPARED BY
C.A. B.k.Shrivastava Mr. Shubham Suman

Email Id: shubhamsuman12@gmail.com Bibekkumarmzp@rediffmail.com Mob No (+91)9905374371


(+91) 8541027723

PREFACE
The project or feasibility report is detailed statement of information about the project and its various aspects. The purpose of the report is to find out, as the very outset, whether the project is sound from the economic, technical and financial points of view. The detailed investigation involved in the preparation gives the entrepreneur a better insight into the project, allowing him to make changes, if necessary. Besides, it is a must for getting loan from financial institutions. The report consists mainly of three sections: I. Economic feasibility: It will cover an estimation of present and future demand. Present capacity of production, competition, imports, exports, scale of operation, marketability, etc. II. Technical Feasibility: It covers the technical aspects of the project such as the manufacturing process, availability of machinery and equipment, availability of raw materials, etc. Financial Feasibility: This deals with estimation of the cost of plant and machinery, cost of land and building, cost of production, annual turnover, etc

III.

. This project report gives us the opportunity to know the planning procedure of establishing a new venture.

Shubham Suman

ACKNOWLEDGEMENT
A project cannot be completed individually. It takes lot of people and their consistent support to make the project successful. A lot of people contributed directly and indirectly to complete the project. I express my sincere gratitude to all those who have helped me to successfully completed the project. At first I would like to convey my gratitude towards my uncle Mr. Hemchandra Talukdar, who is a proprietor of Modern Steel Furniture and Engineering, without his help it would be impossible to have this project done. Words run short to express my deep gratitude, which I sincerely owe to Mr. Bhabesh Talukdar for his advice, co-operation and guidance on collection of data. I would also like to thank a Retailer of Athgaon, they immensely helped lot to complete my project and I would also like to thank, Indian Institute of Entrepreneur, Guwahati, from where I got the secondary data related to steel furniture business. Lastly, I would like to offer my sincere gratitude to. Mr. Samanya Baruah, faculty Member, NERIM for his valuable suggestion, guidance and support through the period of preparing this project.

Shubham Suman

CONTENTS

TOPICS PAGES Summary of the project

Introduction

Technical Aspect Client Introduction

Financial Feasibility

SUMMARY

Project Proposal

Name of a Proprietor Location of Activity

: M/S Jyotsna : vill-Bagh Nagri, P.O-Ajeejpur, Block-Saraiya, Dist-Muzaffarpur, State- Bihar : Beauty Parlour : Own Land

Nature of Business Land & Building

Promoters / Proprietors Details

Name of Proprietor Husbands Name Address

: Mrs. Jyotsna : Mr. Sanjay Kumar Thakur : vill-Bagh Nagri, P.O-Ajeejpur, Block-Saraiya, Dist-Muzaffarpur, State- Bihar : 07 / 02 / 1978

DOB

Estimated Project Cost : 05 Lakh Qualification Land & Building Category : literate : Own Land :

Declaration
I hereby certify that all the information provided here is correct to the best of my knowledge and belief and I promise and to abide by all the norms laid down by any Bank / Financial institution. Signature of Promoter

INTRODUCTION & Market demand

INTRODUCTION
Beauty parlour is a service oriented establishment in which women receive treatment to increase their beauty. Skin care, facial make up, hair nourishment and model hair cutting are the most important nourishing activities of a beauty parlour. The use of machinery, ayurvedic formulations and approved synthetic chemicals and medicines vary from person to person as per need. In present project the provision of different beauty therapy are present with use of limited number of machinery. A beauty salon or beauty parlor (International spelling: beauty parlour) (or sometimes beauty shop) is an establishment dealing with cosmetic treatments for men and women. Other variations of this type of business include hair salons and spas. There is a distinction between a beauty salon and a hair salon and although many small businesses do offer both sets of treatments; beauty salons provide more generalized services related to skin health, facial aesthetic, foot care, aromatherapy, even meditation, oxygen therapy, mud baths, and innumerable other services

MARKET DEMAND
Beauty culture training is now-a-days, imparted by number private organizations and trained ladies try to set up their beauty par lour in medium and small towns through out. The easily availability of different herbal preparation, cosmetic items helps to maintain quality of service of these beauty par lour. The demand of attending beauty parlour centre is mostly found in age group 18-48 years. In population growth, the growth of this age group is now found to be highest in India. In good beauty par lour even the customers have to wait for days together with an advance booking This type of service centres are also getting good orders to serve the bride, in marriage functions and in different similar occasions. Depending on work load, they appoint fresh trainees and also open branches in different towns. Punctuality in opening and closing the parlor everyday, customer dealing, serving and satisfaction of customers as a whole plays a vital role in improving the market demand of such service centre. ENERGY CONSERVATION: The workers must be aware of unnecessary utilization of electricity. ENVIRONMENTAL POLLUTION: This unit is no way linked with serious pollution hazards. However, the authority should provide gloves to handle chemicals and should maintain good working environment.

TECHNOLOGY

TECHNOLOGY
The beauty therapy is basically classified in items like hair cutting, nourishment of hair, dyeing of hair, prevention of hair fall, facial, treatment of pimples, pedicure etc. Facial itself is a very vast subject in which eye brow shaping, cleaning of face to remove dirt, application of cream and herbal extracts to nullify the aging and to cover wrinkles etc. As per the demand, special application of natural color to increase the beauty or aesthetic sense, use of eye pencil in eyebrow, eye lashes also measure the quality of the service provided by the parlour. Hair colouring with natural herbs, nail shaping, colourings, pedicure, manicure are also some additional service activities from which the centre earns good profit as well as good name and fame. All these activities are performed by experienced beauticians in respective fields. The authority should appoint exports in facial activities, in hair treatment, pimple treatment and pedicure, manicure, separately to improve the quality of servicing and to create confidence among the new customers. The technique of application of dye to hair, natural herbal extracts colors to chicks are all scientifically regulated to impart best result. It also vary from training institute to training institute. The ultimate aim is the customers satisfaction. Beauty treatments Massage for the body is a popular beauty treatment, with various techniques offering benefits to the skin (including the application of beauty products) and for increasing mental well-being and relaxation. Facials refers to a treatment for the face. Manicure refers to a treatment for the hands, incorporating the fingernails and cuticles and often involving the application of nail polish. Pedicure refers to a treatment for the feet, incorporating the toenails and the softening or removal of calluses. Manicures and pedicures take place at nail salons. Beauty salons offer treatments such as waxing and threading for hair removal. Cosmetics Cosmetics are substances used to enhance the appearance or odor of the human body. Cosmetics include skin-care creams, lotions, powders, perfumes, lipsticks, fingernail and toe nail polish, eye and facial makeup, towelettes, permanent waves, colored contact lenses, hair colors, hair sprays and gels, deodorants, hand sanitizer, baby products, bath oils, bubble baths, bath salts, butters and many other types of products. A subset of cosmetics is called "makeup," which refers primarily to colored products intended to alter the users appearance. Many manufacturers distinguish between decorative cosmetics and care cosmetics. meaning amongst others "order" and "ornament". Makeup types Lipstick, lip gloss, lip liner, lip plumper, lip balm, lip conditioner, lip primer, and lip boosters. Foundation, used to smooth out the face and cover spots or uneven skin

coloration. Usually a liquid, cream, or powder. Foundation primer can be applied before to get a smoother finish. Powder, used to set the foundation, giving a matte finish, and also to conceal small flaws or blemishes. Rouge, blush or blusher, cheek coloring used to bring out the color in the cheeks and make the cheekbones appear more defined. This comes in powder, cream, and liquid forms. Bronzer, used to give skin a bit of color by adding a golden or bronze glow. Mascara is used to darken, lengthen, and thicken the eyelashes. It is available in natural colors such as brown and black, but also comes in bolder colors such as blue, pink, or purple. There are many different formulas, including waterproof for those prone to allergies or sudden tears. Often used after an eyelash curler and mascara primer. Eyelid glue, eye liner, eye shadow, eye shimmer, and glitter eye pencils as well as different color pencils used to color and emphasize the eyelids (larger eyes give a more youthful appearance) Eyebrow pencils, creams, waxes, gels and powders are used to color and define the brows. Nail polish, used to color the fingernails and toenails. Concealer, Makeup used to cover any imperfections of the skin. Cosmetics can also be described by the form of the product, as well as the area for application. Cosmetics can be liquid or cream emulsions; powders, both pressed and loose; dispersions; and anhydrous creams or sticks.

GOVERNMENT SCHEME

Government Funding and Schemes


An entrepreneur requires a continuous flow of funds not only for setting up of his/ her business, but also for successful operation as well as regular upgradation/ modernisation of the industrial unit. To meet this requirement, the Government (both at the Central and State level) has been undertaking several steps like setting up of banks and financial institutions; formulating various policies and schemes, etc. All such measures are specifically focussed towards the promotion and development of small and medium enterprises. The public sector banks are the major source of financial assistance to the industrial sector. They extend credit support to the firms in the form of loans, advances, discounting bills, project financing, term loans, export finance, etc. Small scale industries need credit support on a continuous basis for running the enterprise as well as for its diversification and modernisation. Recognising the need for a focused financial assistance to such industries, the Government of India, together with the State Governments, has formulated several policy packages including schemes and funds for their growth and development. Most of these programmes of the Central Government are implemented through two principal organisations:1. Small Industries Development Organisation (SIDO) is an apex body for promotion and development of small scale industries in the country. Its major activities include:

Advising the Government on formulation of policies and programmes for the small-scale industries. Conducting periodical census/survey of the small scale industry and generating data/reports on various important parameters/indicators of growth and development of the sector. Maintaining close liaison with other Central Ministries, Planning Commission, State Governments, Financial Institutions and other organisations concerned with the development of small-scale industries. Facilitating linkage of small-scale industries as ancillaries to large and medium scale industries.

2. National Small Industries Corporation Ltd (NSIC), has been established with the objective of promoting, aiding and fostering the growth of small scale industries in the country. It has been assisting small enterprises through

a set of specially tailored schemes which facilitate marketing support, credit support, technology support and other support services.

Marketing support schemes :- sound marketing is critical for the growth and survival of small enterprises. NSIC acts as a facilitator to promote small industries products and has devised a number of schemes to support small enterprises in their marketing.

Credit support schemes:- NSIC facilitates credit requirements of small enterprises in several areas. These include:

Equipment financing:- through schemes like 'Hire Purchase' and 'Term Loan' for the procurement of equipments. Financing for procurement of raw material:- by facilitating bulk purchase of basic raw materials at competitive rates, import of scares raw materials,etc. NSIC also takes care of all the procedures, documentation and issue of letter of credit in case of imports. Financing for marketing activities:- such as internal marketing, exports and bill discounting, etc. Financing through syndication with banks:- by entering into strategic alliances with commercial banks so as to facilitate fund requirement of the small enterprises. It involves an arrangement of forwarding the loan applications of the interested small enterprises to the banks.

Performance and credit rating scheme for small industries:- so as to enable the small enterprises to ascertain the strengths and weaknesses of their existing operations and take corrective measures accordingly. NSIC is operating the scheme through agencies like ICRA, ONICRA, Duns & Bradstreet(D&B), CRISIL, FITCH, CARE and SMERA.

CLIENT INTRODUCTION

Client Introduction

This report deals with the technical and financial aspects of a trading unit to be set up under the prime ministers employment generation programmed by an educated unemployed entrepreneur who has no source of income to earn his livelihood. Its proposed to be engaged in the hiring activities of photostate and mobile repairing. these item are proposed to be delivered to the intending customers on daily let out basic. The main objective for setting up this unit as proposed is for creation of self employment of the entrepreneur besides. Indirect employment to other skilled and unskilled people who will be engaged in the proposed unit. Setting up this proposed until will fall under many a government programmers which are being implemented for the economic upliftment of the poor unemployed people. Setting up this proposed tent house unit has been decided in view of the following factors: The promoters himself is well experienced in the proposed activities The demand for the above tent house materials on daily hiring basis has been increasing considerably There will be no problem in the implementation of the proposed unit as the promoter has very good contacts with the local people from whom he will bet regular hiring order.

Under the circumstances, this report is being prepared to estimate the requirement of funds for the project and assess the technical and economic viabilities of the venture.

Constitution OF The Unit

The proposed trading shop will be established as proprietor ship concern of Mr. Rahul Kumar. Whose bio data has been mentioned in the chapter summary of the Project Proposal and Promoters / Proprietors Details mention in the project report. In the proposed enterprises, the promoter will be personally evolved In the day to day operation of Photoshop and Mobile repairing. He will not only supervise marketing, dispatch, collection and other related activities of the unit but will also be putting his own expertise in all these tasks. The promoter is honest, dependable and laborious. He is energetic and quite fit bringing big success to the unit.

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