Material Management Prof. Dr. Basavaraj K. Nanjwade M. Pharm., Ph. D Department of Pharmaceutics KLE...

Material Management

Prof. Dr. Basavaraj K. Nanjwade M. Pharm., Ph. D

Department of PharmaceuticsKLE University College of Pharmacy

BELGAUM-590010, Karnataka, India.E-mail: [email protected]

Cell No.: 00919742431000There are thousand reasons for failure, but only

one way to success, ‘HARD WORK’

mailto:[email protected]

Contents Definition

Objective and importance

Principles of material management

Functions of material management

Materials – Quality and Quantity 19 July 2012 2KLE College of Pharmacy, Nipani.

Value analysis

Purchasing

Vendor development

Buying techniques

Purchasing cycles and procedure

Advantages of material management

Contd..

19 July 2012 3KLE College of Pharmacy, Nipani.

Contents

Definition

It is defined as an organizational concept, which has the authority and responsibility of all activities, concerned with the flow of materials in the organization.


Objectives and importance

• Efficient use of the working capital.

• Lowering inventory investment and increasing the inventory turnover.

• Responding to the market changes related to any product.

• Ensuring the cooperation of all departments.

• Providing best services to the king of the market i.e customer.


Principles of material handling

• Least handling is the best handling.

• Lengths and number of move to be minimized.

• Unit loads

• Minimize the distance.


• The design of the container.e.g. shippers are used for storing finished bulk. & for raw materials as per the property of materials they are stored- plastic containers ( light weight containers)

• Re-handling and back tracking of the materials should be avoided.

• The materials handling service should not interfere with the production flow.


Principles of material handling

Classes of materials

• Raw materials:- These are materials that are used in the product which is in an unprocessed condition.

• Purchased Parts:- These are the items used in the assembly of the product.


• In-progress materials:- They are called ‘work in progress’ inventories. These goods require further processing.

• Finished materials:- These are fully manufactured goods, inspected and ready for delivery to the customers.

• Supplies:- These are consumable goods used in the process of manufacturing.


Classes of materials

Functions of material management


Materials-Quality & Quantity

• Four factors affecting the purchase of raw materials are

1) Quality :- The suitably of an item to accomplish the intended work.

The raw materials should satisfy the following requirements.

i. Efficiency of the material.ii. Cost and the shelf –life.iii. For equipments, power consumption and

power requirement. 19 July 2012 11KLE College of Pharmacy, Nipani.

Quantity

• From the inventory point of view, quantity standards are decided on the following parameters;

i. Maximum inventory

ii. Minimum inventory

iii. Standard order

iv. Reorder point

3) Price

4) Delivery Date19 July 2012 12KLE College of Pharmacy, Nipani.

Value Analysis

• Definition:- It is a systematic study of every element for it’s cost in a part, material or service to make certain that it performs it’s function at the lowest possible cost.

• Benefits of value analysis:-i. Decrease in existing cost of the product or service.ii. Unnecessary expenditure is identified and

eliminated.iii. Product value improves for new materials and

processes.iv. More profits.


Value ratio

Mathematical representation of the value can be done as Function

Value =

Reasons for unnecessary costs:-

i. Lack of information

ii. Lack of ideas

iii. Changed circumstances

iv. Wrong beliefs, habits and attitudes

Total cost


Value Analysis Technique

In this technique (n) number of questions are applied, like:-

o what must I do?

o What else does the item do?

o What does it cost?

o What else will the job do?

o What will be alternative costs?


Purchasing

Centralized :- the purchasing procedure of materials for different department is done together from one purchasing department. This is seen in small organizations.

Advantages Efficient system Bargaining capabilities

increased Good raw material obtained

at lower price

Decentralized:- different department purchase their requirement seperately. This is basically seen in large organizations.

Advantages Flexible purchasing system Procurement is faster


Vendor development

The supplier or the person who sells the required materials or services for the production is known as a vendor.

The purchase of raw materials/service from a specific vendor is known as the vendor development.

There are four stages of vendor development:-


Stage Name Development

1st

Survey stage Identifying the potential sources of suppliers. Seeking information. Provisional vendors list.

2nd

Enquiry stage Analysis of information in standard enquiry format. Accreditation, FDA approval, ISO certification. Personal visits.

3rd

Negotiations and selection stage

Quality control specifications, clarification, credit, quantity discounts.

4th

Experience and evaluation stage

Performance appraisal, Quality, delivery time.


Four stages of vendor development

1) Survey stage

The following sources are considered for information

• Trade directories :- e.g. Yellowpages.eindiabusiness.com

• Trade journals:- e.g. Pharmatimes

• Telephone directories

• Supplier’s catalogue

• Salesmen

Other ways are like interchanging of information with other companies, tracing of public tenders and advertisements in the press.


2) Enquiry stage

After getting the information of the suppliers, detailed analysis of the supplier is being carried out. A comparison is being made between the different suppliers on basis of the following points:-

a. Technological competition,

b. service competition,

c. price competition,

d. delivery time.19 July 2012 20KLE College of Pharmacy, Nipani.

The following aspects can be verified by the first hand visit:-

Internal facilities of the vendorFinancial adequacy, stability and reputation of

the vendorLocation of vendor’s factoryAfter sales serviceIndustrial relations


2) Enquiry stage

3) Negotiation and selection stage

• The vendors who clear the enquiry stage are selected and negotiations are being carried out with them.

• The various aspects such as credit, quantity discount, quality specifications are being discussed.


• The buyer evaluates and appraises the performance of the vendor.

• The objective is to improve the performance of the vendors.

Few ways of evaluating a vendor are:-

o Categorial method

o Weighted point method

o Cost ratio method


4) Experience and evaluation stage

The buyer sets up some category on which the evaluation of the vendor is done. Specimen

of supplier’s evaluation form is given below. Grading

Factors Always9 8 7

Usually 6 5 4

Seldom3 2 1

Never 0

Supplies are as per quantity selected

Deliveries are on time

Rigorous follow up is not necessary

Willing to accommodate when production schedules are suddenly changed


Categorial method

Weighted point method

Here the rating points are divided between quality, delivery and price.

For eg quality – 50 points

delivery- 30 points

price – 20 points so total is 100 points.

The rating can be obtained by following equation.


Quantity rating = (no. of lots accepted/ no. lots

received) ×rating points

Delivery rating = (no of lots delivered on time/ no

of lots delivered) × rating points

Price rating =(least offer received/ supplier’s offer)

× rating points19 July 2012 26KLE College of Pharmacy, Nipani.

Weighted point method

Buying techniques

Purchasing of material , machinery and services is done by purchasing department.

For buying the material company has to pay up a price, the value that a seller sets on his goods in the market is called as the price of that good.

Price is one of the greatest variables in the purchasing of material.


How is the purchasing done????

• Quotations :- It is a kind of an inquiry done to know whether the vendor can supply the desired material and at what price.

• They are not the purchase order. They just contain all the details including freight, taxes and many other costs.

• The highly used quotation techniques are

• Spot quotations

• Floating a limited enquire19 July 2012 28KLE College of Pharmacy, Nipani.

• Spot quotations:- this is basically used for the small items not related to the technical purpose.

The prospective buyer goes to the market and gets the quotations from the different suppliers.

• Floating a limited enquire:- this method is used when the value of the purchase is small. In this technique the reliable vendors are called upon and asked to provide the quotations.



• Tenders:-

It is a written letter or a published document that is aimed at finding the price for procuring certain materials.

Tenders are invited from recognized firms. A few types of tenders are:

# single tender

# Open tender

# Closed tender or limited tender19 July 2012 30KLE College of Pharmacy, Nipani.


• Single tender:- It is invited from one reliable supplier. This kind of tender is floated only when the itms are required urgently.

• Open tender:- Also known as ‘ press tender’. This is used when the value of item to be purchased is very high. It is used to locate more suppliers.

In this tender procured, a small amount of the deposit money is taken from the supplier so that they do not withdraw from the submitted rates.



• Closed tender or limited tender (Negotiations):- It is done to arrive at the mutual understanding between the supplier/vendor and the buyer.



What’s the need for negotiation?

@ prices are related to large volumes or to a large value.

@ terms and conditions are required for large volumes.

@ contract is desired for a longer period.

@ variations in quantity to be purchase are possible.

@ when supplies or services can be obtained from only one source.

@ when no acceptable quotations are received from the other vendors.



Process of negotiations:- It is a kind of win-win situation. Both the parties try to benefit to the maxima through the negotiation.

It is not a kind of bargaining but a mutual understanding between the two parties.



• Discounts:- They are cash concessions offered by the vendor to the buyer, in order to enhance the volume of the business opportunities.

Reasons for offering discounts?????

! When there is a bulk purchase.

! When the bills are cleared immediately.

! And also to maintain the good rapo with

the buyer

Types of discounts:-

1) Volume contracts.

2) Deals

3) Discounts

4) Consignment terms19 July 2012 35KLE College of Pharmacy, Nipani.


# Volume contracts:- This kind of discount is offered proportionate to the volume of material ordered.

# Cash discount:- Cash discount is given on the basis of the time of the payment done by the purchaser. The normal credit period is 90 days.

# Cumulative discount:- It is a method of offering the discount on the basis of actual purchases and appropriate to the quantity range in a year.



Purchasing cycle and procedure

• The purchasing department of the company is responsible for the purchase of all the raw materials as well as the requirements.

The following steps are followed in the purchasing cycle.

1) Recognition of need and receipt of requisition: The requisition includes the following information:-

- Name

- Quality and quantity specifications

- Date by which material is required

- Place at which material is to be delivered


2) Selection of potential sources of supply

3) Making request for quotation4) Receipt and analysis of quotations - material specifications and quality - price of the material - taxes - terms of payemeny - place of delivery - delivery period - gurantee period - validity of tender19 July 2012 38KLE College of Pharmacy, Nipani.


5) Selection of right source of supply

6) Issuing the purchase order

7) Follow-up of the order

8) Receipt of materials,reports and analysis

9) Checking and approving of vendor’s invoice for payment

10) Closing of completed order

11) Maintenance of record and file

Purchasing cycle flow chart has been given in the following slide.



Need recognitionSpell out of specifications & requirements

Official requisitions

Check specifications, prices/supplies

Select suppliers

Quotations & analysis prices and terms, negotiations, finalisation

Purchase order for supply

Suppliers’ acceptance

Specifications file

Purchase records

Supplier’s record

Inquiry tender

Follow-up


• Contd ….

Delivery of materials

Materials & reports, analysis

Payment made

Checking of invoice with purchase order


19 July 2012 KLE College of Pharmacy, Nipani. 42

Example of Materials and People Flow

Objectives : Minimum wastage of space Maximum ease of operation Minimum handling cost Minimum other operational cost

Store should be located adjacent to the manufacturing area.

It depends up on nature and value of items to be stored and frequency with which items are received and issued

Location of Stores :


Facilities of Store

Inspection centerQuarantine roomWashing roomCentralized weighing departmentAdequate space


General function :

Maintenance of Stock (materials and tools)

Maintenance of hygiene, sanitation, and pest control

Maintenance of material handling equipment

Functions of stores


Specific functions :Receiving & recording of raw materialsQuarantine storage – Sampling & approval by QCPositioning & Storage Issuing & recording of materialsReceiving & Dispatching of finished goods Distribution

Optional functions :Dispensing, Maintenance of weights & measures


Functions of stores

Material handling system

Right Definition :

Material handling uses the right method to provide the right amount of the right material at the right place, at the right time, in the right sequence, in the right position, in the right condition, and at the right cost.


Involves handling, storing, and controlling material• The raw materials, in-process materials and

finished goods are moved from one place to another in the plant.

• Adds value through time and place utility• Impacts space requirement, profits, quality, safety,

and productivity• On an average, 20% of production cost is spent on

material handling system


Material handling system

Twenty Principles of Material Handling

1. Planning principle. Plan all material handling and storage activities to obtain maximum overall operating efficiency.

2. System principle. Integrate as many handling activities as is practical into a coordinated system of operations, covering vendor, receiving, storage, production, inspection, packaging, warehousing, transportation. etc.


3. Material flow principle. Provide an operation sequence and equipment layout optimizing material flow.

4. Simplification principle. Simplify handling by reducing, eliminating, or combining unnecessary movement and/or equipment.

5.Gravity principle. Utilize gravity to move material wherever practical.



6. Space utilization principle. Make optimum utilization of space .

7. Unit size principle. Increase the quantity, size, or weight of unit loads or flow rate.

8. Mechanization principle. Mechanize handling operations.



9. Automation principle. Provide automation to include production, handling, and storage functions.

10. Equipment selection principle. In selecting handling equipment, consider all aspects of the material being handled.



11. Standardization principle. Standardize handling methods as well as types and sizes of handling equipment.

12. Adaptability principle. Use methods and equipment that can best perform a variety of tasks and applications where special purpose equipment is not justified.



13. Dead weight principle. Reduce ratio of dead weight of mobile handling equipment to load carried.

14. Utilization principle. Plan for optimum utilization of handling equipment and manpower.

15. Maintenance principle. Plan for preventive maintenance and scheduled repairs of all handling equipment.



16. Obsolescence principle. Replace obsolete handling methods and equipment when more efficient methods or equipment will improve operations.

17. Control principle. Use material handling activities to improve control of production inventory and order handling.



18. Capacity principle. Use handling equipment to help achieve desired production capacity.

19. Performance principle. Determine effectiveness of handling performance in terms of expense per unit handled.

20. Safety principle. Provide suitable methods and equipment for safe handling.



Handling of materials must be performed

Safely Efficiently At low cost In a timely manner Accurately (the right materials in the right

quantities to the right locations) And without damage to the materials


Risks associated with improper handling

• Increase in cost of raw material and finished products

• Delay in production schedule and long production cycle

• Waste of machine time and personnel time• Increase in in-process inventories• Damage or loss of material and employee safety

liabilities• Employee frustration and reduced morale• Customers dissatisfaction


Selecting Material Handling System

Systematic Approach

1. Define the problem



2. Analyze the problem Observe activities Obtain layouts, flow patterns, schedules, etc. Obtain information on existing material handling equipment Analyze situation by Twenty Principles of Material Handling, and/or forms Can activities be combined, simplified, eliminated???


3. Identify possible solutionsOrganize meeting with:

material handlers

machine operators

supervisors

support engineers

4. Evaluate alternativesMeet again to rate alternatives



Material Handling Equipment

Five categories:

1. Industrial trucks

2. Automated guided vehicles

3. Monorails and other rail guided vehicles

4. Conveyors

5. Cranes and hoists


Industrial Trucks

Two basic categories:

1. Non-powered– Human workers push or pull loads

2. Powered– Self-propelled, guided or driven by human– Common example: forklift truck


Nonpowered Industrial Trucks (Hand Trucks)

(a) Two-wheel hand truck, (b) four-wheel dolly,

(c) hand-operated low-lift pallet truck


Powered Trucks

Capacities from 450 kg up to 4500 kg Power sources include on-board batteries and internal

combustion motors19 July 2012 65KLE College of Pharmacy, Nipani.

Powered Trucks

•Designed to pull one or more trailing carts in factories and warehouses, as well as for airport baggage handling •Powered by on-board batteries or IC engines


Automated Guided Vehicles

An Automated Guided Vehicle System (AGVS) is a material handling system that uses independently operated, self-propelled vehicles guided along defined pathways in the facility floor

• Types of AGV:– Driverless trains– Pallet trucks– Unit load AGVs


Driverless Automated Guided Train

• First type of AGVS to be introduced around 1954

• Common application is moving heavy loads over long distances in warehouses and factories without intermediate stops along the route


AGV Pallet Truck

• Used to move palletized loads along predetermined routes

• Vehicle is backed into loaded pallet by worker; pallet is then elevated from floor

• Worker drives pallet truck to AGV guide path and programs destination


Unit Load Carrier

• Used to move unit loads from station to station• Often equipped for automatic loading/unloading of pallets and pans using roller conveyors, moving belts, or mechanized lift platforms


AGVs Applications

1. Driverless train operations - movement of large quantities of material over long distances

2. Storage and distribution - movement of pallet loads between shipping/receiving docks and storage racks

3. Assembly line operations - movement of car bodies and major subassemblies (motors) through the assembly stations

4. Flexible manufacturing systems - movement of work parts between machine tools

5. Miscellaneous


Rail-Guided Vehicles

• Self-propelled vehicles that ride on a fixed-rail system

• Vehicles operate independently and are driven by electric motors that pick up power from an electrified rail

• Fixed rail system– Overhead monorail - suspended overhead

from the ceiling– On-floor - parallel fixed rails, tracks

generally protrude up from the floor19 July 2012 72KLE College of Pharmacy, Nipani.

Overhead Monorail


Conveyor Systems

• Large family of material transport equipment designed to move materials over fixed paths, usually in large quantities or volumes

1. Non‑powered : Materials moved by human workers or by gravity

2. Powered :

Power mechanism for transporting materials is contained in the fixed path, using chains, belts, rollers or other mechanical devices


Conveyor Types

• Roller• Skate‑wheel • Belt• In‑floor towline• Overhead trolley conveyor


Roller Skate‑wheel Belt

In‑floor towlineOverhead trolley conveyor


Cranes and Hoists

Handling devices for lifting, lowering and transporting materials, often as heavy loads

• Cranes – Used for horizontal movement of materials

• Hoists – Used for vertical lifting of materials

• Cranes usually include hoists so that the crane-and-hoist combination provides– Horizontal transport – Vertical lifting and lowering


Hoist

Load


Bridge Crane Gantry Crane

Jib Crane


Salvaging and Disposal of Scrap and Surplus

The words ‘Scrap’ and ‘Surplus’ symbolize waste and to that extent these account for the loss of profits.

Scrap is commonly used for waste of all kinds.


These occur for the following reasons:

Mistakes in procurementWrong planning decisionsWasteful processes in productionInevitable waste during the adjustment of

the equipmentOverall absence of efficiency


Disposal of scrap, surplus, recyclable, obsolete materials is one of the most important area of materials management, but often overlooked or considered minor.

Popular due to increased public awareness of environment, government legislation, better recognition of opportunities it offers in return.

e.g. paper files and forms are recyclable item that can be sold to recycle company.


The following measure are adopted and monitored for handling scrap:

1. Controlling of surplus and scrap

2. salvaging or converting the waste for advantageous use.

3. Disposal of the surplus and scrap to the best advantage.


The production department primarily controls the first function by proper design, while purchase department handles the second and third functions.

Waste materials in pharmaceutical industry:

• Empty drums, packing materials, card boards, aluminium caps, bottles etc. these are non-recoverable rejects.

• Spoiled materials during production. In a few instances, these may be recoverable.

• Worn-out parts of equipments (examples are punches and dies), old equipment (due to expiry of life) and obsolete equipment (due to technology change).


Salvage : It is defined as the processing of materials

(items) for advantageous use or disposal of company property, which is no longer economically useful in its present position.

Salvage operation : Waste materials are properly collected and

stored at one place continuously, so that these can form a separate batch in production.

Recoverable materials are stored in a scientific way as other items stored.


Materials are stored in terms of quality or size or specifications.

Waste is invested for suitability to recover or avoid them.

Salvaging operation are possible under the following conditions:

Evidences from laboratory tests and assays that the drug products meet all applicable standards of identity, strength, quality and purity.

Evidence from inspection of premises that the drug products and their associated packing were not subjected to improper storage condition, as a result of the disaster or accident.


Disposal

Disposal of scrap, waste and surplus materials can be effected by several way :

Surplus material should be returned to the original supplier. Alternatively a customer who needs them should be explored.

As a social obligation, some material are defected or broken before selling them as scrap.


Disposal

Materials may be sold by inviting quotations from potential buyers or through various contracts such as fixed price contract, varying price contract, specific bids and negotiations.

• It is worth considering that scrap like any other material represents money and to that extent it has a value.


Unit lode, Pelletization and Containerization

Unit load is a set of items (raw material, semi finished parts, finished product) to be move together, like:

A set of cartons on a pallet A set of products in a container

In a unit load, parts are In something (In a carton) On something (On a pallet) Grouped by something (wrapped, strapped)


Multiple items handled simultaneously

Required number of trips is reduced

Loading/unloading times are reduced

Product damage is decreased (a) Wooden pallet, (b) pallet box, (c) tote box

Reasons for using unit loads in material handling


Pallets : Style and Size based on:

Shipping and receiving restrictions Size and weight of items on the pallet Space restrictions Equipment used to move the pallet Cost, supply, and maintenanceAisle widths, door sizes, stacking heights


Types of Pallets :

Materials used :• Softwood• Hardwood • Paper

• Plastic • Steel

• Aluminium


Containerization :

Different types of containers are used according to

the type of material.

e.g

Boxes, cartons, cases, sacks, bales, pallets, drums, barrels, crates, cable drums, machinery, and processed timber

Tank containers for bulk liquids and dangerous goods.


TRAINING AND DEVLOPMENT

• Training and development may be defined as an attempt to improve current or future performance of employees through learning, usually by changing the employees attitude or increasing his/her skills and knowledge.


• Training and development program - Steps :

I. Explain the trainee what is the job, how is the job done and why is it done (relevance).

II. Show how the job should be done (demonstration).

III. Allow the trainee to do the job (practice).

IV. Follow up by explaining what was done correctly and what was done incorrectly. Correction always should be made as privately as possible (feedback).



• Training and development program – Methods :

I. On-the job training

II. Off-the job training



I. On-the job training :

Majority of industrial training are on-the job training, because it is related to the productivity.

On-the job training refers to methods that are applied at the workplace, while the employee is actually working.



II. Off-the job training :

This method is commonly used for the training of employees.

Off-the job training refers to methods that are applied away from workplace.



JOB ANALYSIS

• Job analysis is defined as a process of collecting and studying information relating to the operations and responsibilities of a specific job.


• Process of job analysis :Defining uses of job analysis

Information collecting

Information processing

Job description Job specification


JOB ANALYSIS

• Uses of job analysis :

• Personnel planning

• Training and development

• Work scheduling

• Performance appraisal

• Job evaluation


JOB ANALYSIS

• Job Description :

is defined as a combination of statement containing the work to be performed and the essential working conditions of a particular job.

• Job specification :

may be defined as a statement of human qualities and other desirable characteristics required for discharging the assigned job.


JOB ANALYSIS

Job Analysis

Job description Job specifications Job title Education

Job place Experience

Job summary Training

Machines, tools and equipment Judgment

Materials and forms used Initiative

Working condition Responsibilities

Hazards Physical effort19 July 2012 103KLE College of Pharmacy, Nipani.

JOB ANALYSIS

JOB DESIGN

• Job design involves conscious efforts to organize tasks, duties and responsibilities into a unit to achieve objectives.

• Job design involves three steps.– Specifications of individual tasks.– Specification of the methods of performing each

tasks.– Conversion of tasks into specific jobs to be assigned

to individuals.


• Mechanisms of job design :

Understanding the nature of job is important, because it determines the skill requirement in performing a job.

Skill variation, responsibility and growth

Low High Enlargement and enrichment


JOB DESIGN

Job enlargement

It involves performing of a variety of jobs or operations at the same time. It is mainly intended to enlarge the job horizontally.

It avoids monotony, as a result of high degree of specialization, but the basic nature of job remains same. Therefore, it has limited role in motivating employees. There is a need for up-gradation of authority and responsibility.


Job enrichment

It acts as an additional motivating factors to other models described earlier in job design. This factor attracted more attention, both in academic circles as well as in practice. Therefore, it requires a detailed study.


Job enrichment is concerned with designing of job in terms of the following :• Work content provides greater variety.• Levels of knowledge and skills are higher.• More autonomy and responsibility in terms of

planning, directing and controlling is given to workers for their own performance.

• Work experience becomes meaningful.


Job enrichment

BLUE AND WHITE-COLLAR JOBS

• A position that involves mainly physical labor. With the decline in manufacturing and an increase in harmonization agreements, the term blue collar is now rarely used.

• Blue collar refers to the blue overalls traditionally worn in factories in contrast to the white shirt and tie supposedly worn by an office worker, known as a white-collar worker.


LABOR WELFARE

• Labor Welfare means working out things for the well-being of the labors. Knowing there wants and enabling them to fullfill there wants.

• Labor welfare is the voluntary efforts of employer to establish within the existing industrial system, working and sometimes living and cultural conditions of the employee beyond what is required by law.



• It eliminates unproductive handling of the materials like back-tracking, rehandling etc.

• It reduces idle machine capacity and thus ensures better turnover on investment.

• It reduces considerably the idle time of the workers.


• The quality of the materials is also maintained through minimum human touches, elimination of breakages, etc.

• Every inch of the factory space is properly utilized.

• The issue of materials is also facilitated.

• It helps in maintaining effective production planning and control.



• Reduced operating costs and timely production.

• Greater job satisfaction on the part of both the workers and the employer.



References

• CVS Subrahmanyam; Pharmaceutical Product and Management, Published by- Vallabh Prakashan, Page no :- 260 – 282

• S.C. Saksena; Business Administration Management, Published by- Sahitya Bhawan, Page no :- 262 – 263, chapter 20.


Material Management Prof. Dr. Basavaraj K. Nanjwade M. Pharm., Ph. D Department of Pharmaceutics KLE...

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