MURREE BREWERY
Submitted To:
MR. NAZIK HUSSAIN
In-Charge Internship and Placement
Submitted By:
M.UMAR HAYAT ABBASI
ROLL #: 39, BBA 6th (Morning) Session (2007-2011)
Department of Management Sciences
The Islamia University of Bahawalpur, Pakistan
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Table of Contents Page No.
Preface
Acknowledgement
Dedication
Executive Summary 3
Introduction Of Organization 5
History Of Brewery 6
Introduction Of Organization 13
History 14
Board of Directors 17
Introduction 18
Pakistans only Beer and Whisky firm 19
Management Techniques 22
Mission, Vision And Objectives Of Organization 23
Corporate, Business And Departmental Level Strategies 24
Organizational Structure 27
Social Responsibility 29
Products 30
Production Process 38
Distillary Process 39
Brewery Process 43
NAB Hall 46
Reserve Osmosis Plant 48
Pet Plant (1&2) 51
Botteling Hall 54
Bio Gas Plant 57
TOPS foods and Beverages 60
Quality Policy of TOPS 64
Adverisement/Promotional activities and Demand
Creation.
65
ISO 14001 67
Enviornmental Factors 70
Enviornmental Aspects at Murree Brewery 71
Different Accounting Policies of the Company 74
Financial Analysis 76
SWOT Analysis 106
Work Done By Me 108
Suggestions And Recommendations 109
Conclusion 111
Annexure
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Executive Summary
The Murree Brewery Company Ltd was established in 1860.It is a Pakistan-based
company .Its products are only legally available in Pakistan owing to a prohibition on
the exportation of alcohol from Pakistan.
The Company is principally engaged in the manufacturing of Pakistan made foreign
liquor (PMFL) including alcoholic beer, non-alcoholic beer (NAB), non-alcoholic
products (NAP), which includes juices in tetra packs in Rawalpindi and food
products, juices, glass bottles and jars in Hattar. Murree Brewery Company Limited
operates in three divisions: liquor division, which includes PMFL, alcoholic beer,
NAB, Big Apple, Lemonade, Cindy and Malt -79; tops division, which includes food
products and juices, and glass division, which includes glass bottles and jars.
The Murree Brewery Company Ltd has been certified from ISO 9001(Quality
Management System).Now they are working on ISO 14001(Environmental
Management System).
The Murree Brewery is one of the oldest public companies of the sub-continent. Its
shares were traded on the Calcutta Stock Exchange as early as 1902, and are now the
oldest firm continuing industrial enterprise of Pakistan.
Is aimed to have a good quality of products and it is providing different types of
liquids to upper class, middle class and low class people. The company believes that
whatever we provide to the customers should be the best for them. They should get
the maximum satisfaction in this product.
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This internship program helped me in the polishing of communication skills, a must-
have to survive and make it big in the present world. It even gave a good
understanding of behavior of customers when placed in different situations. It was a
good opportunity to work on the skill of patience, as a large number of customers
were to be dealt with. It helped in developing the kind of relations one needs to
uphold in the corporate world and it helped in building up the right attitude.
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Introduction of Organization
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History of Brewery Beer is one of the worlds oldest beverges. Beer-like beverages were independently invented among
various cultures throughout the world. The invention of beer has been argued to be responsible for
humanitys ability to develop technology and build civilization. The earliest known chemical
evidence of beer dates to circa 3500-3100 BC from the site of Godine Tepe in the Zagros
Mountains of western Iran.
Beer produced before the Industrial Revolution continued to be made and sold on a domestic scale,
although by the 7th
century AD beer was also being produced and sold by European monasteries.
During the Industrial Revolution, the production of beer moved from artisanal manufacture to
industrial manufacture, and domestic manufacture ceased to be significant by the end of the 19th
century. The development of hydrometers and thermometers changed brewing by allowing the
brewer more control of the process, and greater knowledge of the results.
Today, the brewing industry is a global business, consisting of several dominant multinational
companies and many thousands of smaller producers ranging from brewpubs to regional breweris.
Historical documentation shows that around 5,000 years ago, ancient Chinese civilizations were
breweing a beer-like substance known as Kui.
In ancient Mesopotamia, clay tablets indicate that brewing was a fairly well respected occupation
during the time, and that the majority of brewers were women. The discovery that reuse of the same
container for fermenting the mash provided more reliable results was an early one: brewers on the
move carried their tubs with them.
Some types of beers were used especially in relegious ceremonies. In 2,100 BC, the Babylonian
King Hammurabi included regulations governing tavern keepers in his law code for the kingdom.
Beer drinking accessories, such as mugs, have also been found in Israel, and date back to nearly
2000 BC.
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Beer was part of the daily diet of Egyptian Pharaohs over 5,000 years ago. Then, it was made from
baked barley bread, and was also used in religious practices.
The role of beer in Egyptian society was far greater than just a drink. Often, beer was prescribed to
treat various illnesses. Beer was considered to be the most proper gift to give to Egyptian Pharaohs
and it was also offered as a sacrifice to the gods.
The process of brewing beer grew tremendously during the rise of Christianity. This was primarily
because of the roles that monks had in the production of beer. Monasteries were some of the first
organizations to brew beer as a trade. Monks built breweries as part of their efforts to provide food,
shelter and drink to various travelers and pilgrims.
A large number of Christian saints are patrons of brewing. Saint Augustine of Hippo, Saint Luke
the Evangelist, and Saint Nicholas all are considered to be patrons of brewing.
Emperor Charlemagne, the ruler of the Christian kingdom around 770 AD considered beer to be an
important part of living, and is often thought to have trained Christian brewers himself.
As in ancient times, women were the primary brewers during the middle Ages. Women took over
brewing after the monasteries had really established the process.
A funerary model of a bakery and
brewery, from the Eleventh dynasty
of Egypt, circa 2009-1998 BC
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Early Beers
As almost any cereal containing certain sugars can undergo spontaneous fermentation due to wild
yeasts in the air, it is possible that beer-like beverages were independently developed throughout the
world soon after a tribe or culture had domesticated cereal. Chemical tests of ancient pottery jars
reveal that beer was produced about 5,500 years ago in what is today Iran, and was one of the first-
known biological engineering tasks where the biological process of fermentation is used. Also
recent archaeological findings showing that Chinese villagers were brewing fermented alcoholic
drinks as far back as 7000 BC on small and individual scale, with the production process / methods
similar to that of ancient Egypt and Mesopotamia.
Beer became vital to all the grain-growing civilizations of Eurasian and North African antiquity,
including Egyptso much so that in 1868 James Death put forward a theory in The Beer of the
Bible that the manna from heaven that God gave the Israelites was a bread-based, porridge-like beer
called wusa.
Medieval Europe
Beer was one of the most common drinks during
the Middle Ages. It was consumed daily by all
social classes in the northern and eastern parts of
Europe where grape cultivation was difficult or
impossible. Though wine of varying qualities was
the most common drink in the south, beer was still
popular among the lower classes. Since the purity
of water could seldom be guaranteed, alcoholic
drinks were a popular choice, having been boiled
as part of the brewing process. Beer also provided
a considerable amount of the daily calories in the northern regions. In England and the Low
Countries, the per capita consumption was 275-300 liters (60-66 gallons) a year by the Late Middle
Ages, and beer was downed with every meal Though probably one of the most popular drinks in
Europe, beer was disdained by science as being unhealthy, mostly because ancient Greek and more
contemporary Arab physicians had little or no experience with the drink.
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Laws to enforce the use of hops in beer were introduced in England in the 14th century, and later
similar laws were introduced in other countries. In England, these laws led to peasant uprisings,
since it was considered to spoil the taste, but these uprisings were brutally put down.
Early modern Europe
In Europe, beer largely remained a homemaker's activity, made in the home in medieval times. The
oldest still operating commercial brewery is the Weihenstephan (Bavaria) abbey brewery, which
obtained the brewing rights from the nearby town of Freising in 1040. By the 14th and 15th
centuries, beermaking was gradually changing from a family-oriented activity to an artisan one,
with pubs and monasteries brewing their own beer for mass consumption.
In 15th century England, an unhopped beer would have
been known as ale, while the use of hops would make it a
beer. Hopped beer was imported to England from the
Netherlands as early as 1400 in Winchester, and hops were
being planted on the island by 1428. The popularity of
hops was at first mixedthe Brewers Company of London
went so far as to state "no hops, herbs, or other like thing
be put into any ale or liquore wherof ale shall be made
but only liquor (water), malt, and yeast."
In 1516, William IV, Duke of Bavaria, adopted the
Reinheitsgebot (purity law), perhaps the oldest food regulation still in use through the 20th Century
(the Reinheitsgebot passed formally from German law in 1987). The Gebot ordered that the
ingredients of beer be restricted to water, barley, and hops; yeast was added to the list after Louis
Pasteur's discovery in 1857. The Bavarian law was applied throughout Germany as part of the 1871
German unification as the German Empire under Otto von Bismarck, and has since been updated to
reflect modern trends in beer brewing. To this day, the Gebot is considered a mark of purity in
beers, although this is controversial.
Most beers until relatively recent times were top-fermented. Bottom-fermented beers were
discovered by accident in the 16th century after beer was stored in cool caverns for long periods;
they have since largely outpaced top-fermented beers in terms of volume.
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The Industrial Revolution
Following significant improvements in the efficiency of the steam engine in 1765, industrialization
of beer became a reality. Further innovations in the brewing process came about with the
introduction of the thermometer in 1760 and hydrometer in 1770, which allowed brewers to
increase efficiency and attenuation.
Prior to the late 18th century, malt was primarily dried over fires made from wood, charcoal, or
straw, and after 1600, from coke.
In general, none of these early malts would have been well shielded from the smoke involved in the
kilning process, and consequently, early beers would
have had a smoky component to their flavors; evidence
indicates that maltsters and brewers constantly tried to
minimize the smokiness of the finished beer.
Writers of the period describe the distinctive taste
derived from wood-smoked malts, and the almost
universal revulsion it engendered. The smoked beers
and ales of the West Country were famous for being undrinkable - locals and the desperate
accepted. This is from "Directions for Brewing Malt Liquors" (1700):
Modern Beer
Many European nations have unbroken brewing traditions dating back to the earliest historical
records. Beer is an especially important drink in countries such as Belgium, Germany, Ireland, and
the UK, with nations such as France, the Scandinavian countries, the Czech Republic, and others
having strong and unique brewing traditions with their own history, characteristic brewing methods,
and styles of beer.
Unlike in many parts of the world, there is a significant market in Europe (the UK in particular) for
beer containing live yeast. These unfiltered, unpasteurised brews are awkward to look after
compared to the commonly sold dead beers: live beer quality can suffer with poor care, but many
people prefer the taste of a good live beer to a dead one. While beer is usually matured for relatively
short times (a few weeks to a few months) compared to wine, some of the stronger so-called real
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ales have been found to develop character and flavour over the course of as much as several
decades.
In some parts of the world, breweries that had begun as a family business by Germans or other
European migrs grew into large companies, often passing into hands with more concern for
profits than traditions of quality, resulting in a degradation of the product.
In 1953, New Zealander Morton W. Coutts developed the technique of continuous fermentation.
Coutts patented his process which involves beer flowing through sealed tanks, fermenting under
pressure, and never coming into contact with the atmosphere, even when bottled. His process was
introduced in the US and UK, but is now used for commercial beer production only in New
Zealand.
In some sectors brewers are
reluctant to embrace new
technology for fear of losing the
traditional characteristics of their
beer. For example Marston's
Brewery in Burton on Trent still
uses open wooden Burton Union
sets for fermentation in order to
maintain the quality and flavour of
its beers, while Belgium's lambic
brewers go so far as to expose their
brews to outside air in order to pick up the natural wild yeasts which ferment the wort. Traditional
brewing techniques protect the beer from oxidation by maintaining a carbon dioxide blanket over
the wort as it ferments into beer.
Modern breweries now brew many different types of beer, ranging from ancient styles such as the
spontaneously-fermented lambics of Belgium; the lagers, dark beers, wheat beers and more of
Germany; the UK's stouts, milds, pale ales, bitters, golden ale and new modern American creations
such as Chili Beer, Cream Ale, and Double India Pale Ales.
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Today, the brewing industry is a huge global business, consisting of several multinational
companies, and many thousands of smaller producers ranging from brewpubs to regional breweries.
Advances in refrigeration, international and transcontinental shipping, marketing and commerce
have resulted in an international marketplace, where the consumer has literally hundreds of choices
between various styles of local, regional, national and foreign beers.
The next great development occurred in the mid-nineteenth century, through work done by Louis
Pasteur, the first to propose an explanation of how yeast worked. Shortly thereafter, samples of
Bavarian yeast provided the successful identification of a single-cell and strain of the bottom-
fermenting lager yeast. German brewers had started to make beer by lagering (storing) in 1402.
Brewing was not possible in the warm months because wild yeasts prevalent in the warmer weather
of summertime would sour the beer. Brewers discovered that brewing in the cold months and
storing the beer in caves in the nearby Alps impacted stability to the beer and enhanced it with a
cleaner taste, although they did not know why. Today, we know that the reason the beer was clearer
and cleaner was due to the fermentation process the beer underwent in the cold, during which the
chemicals and bacteria responsible for clouding beer were unable to thrive and were therefore
filtered out of the beer. In 1880, there were approximately 2,400 breweries operating in the US
embracing many of the classic brewing styles. Today, there are 375 breweries. The change can be
traced back to the era of the Volstead Act of 1919 - this Eighteenth Amendment to the Constitution
ushered in Prohibition. During this time, the smaller breweries lay idle as the larger establishments
limped by with the production of cereal malts and near-beers.
Following Prohibition in World War II, with corresponding food shortages and therefore increased
substitution of adjuncts for malt - a lighter beer resulted. With a large part of the male population
off fighting the war, the work force in America was made up largely of women; thus marketing to
this population solidified the hold of a lighter-styled beer. Following the war, the large national
breweries catered to the tastes of this expanded beer market. Today, there is a revolution in America
as brewing returns to its roots, and a great variety of high-quality beers are being revived, imported
and enjoyed!
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Introduction of Organization
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History
Consequent to the British annexation of the Punjab in 1849 from sikh rule, and more so after 1857
when the British Crown formally extended its sovereignty over india, a structured administration
commenced in the Punab.
To meet the beer requirements of British personnel (mainly army), the Murree Brewery was
established in 1860 and incorporated a year later at Ghora Galli, located in Pir Punjal range of the
Western Himalyas at an elevation of 6000 above sea level, near the resort town of murree.
Between 1885 & 1890 the company established Breweries in Rawalpindi & Quetta & acquired an
interest in the Oticumand (South India) & Norailiya (ceylon) breweris. A distillery was also
established in the above period in Rawalpindi next to the Brewery.
The Murree Brewery at Ghora Galli was therefore among the first modern beer breweries
established in Asia. Murree Beer proved to be very popular among the British troopers who were
largerly barracked in tha Galis of these hills.
The virtues of the beer brewed form barley malt & hos as a light alcoholic beverage were not lost
on the local population who rapidly became avid consumers. By the turn of the 20 century, the
name Murree was famous for its beer in Keg and bottle in the bars, beer halls and army messes of
British India. Murree Beer was first awarded a medal for product excellence at the Philadelphia
Exhibition in 1876, followed by numerous awards over the past 140 years.
In 1935, a massive earthquake totally demolished the Quetta brewery as well as substantial part of
Quetta town, killing thousands of persons, including a number of our employees. At Ghora Galli
(Murree), the scarcity of water became an emerging problem.
By the 1920s, brewing was mostly transferred to the Rawalpindi brewery but malting continued at
Ghora Galli till the 1940s, when this property was sold. The historic brewery built in Gothic style
architecture was burnt during the partition riots of 1947/48.
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Park Lodge a handsome resedential property was purchased by the company from Mrs. H.
Whymper in 1888. It was the principal residence and head office of the company till 1959, when it
was taken by the Government of Pakistan to house the office of the President of Pakistan. It remains
an office of the Head of State of Pakistan from 1960 till the present day. The original brewery was
founded by two closely connected english families. Edward Dyer was the first General Manager of
the Company. He was also the founder of the Dyer Meaken breweries, Simla hills. Edward
Whymper, a member of this family was the first person to climb Matterhorn mountain in 1865.
The Rawalpindi brewery is blessed with deep aquifers of good watter. A railway siding was
extended to the premises in the 19th
century, which is now derelict.
Under the present prohibition law, only non-Muslims and foreigners are permitted to consume
alcohol. Notwithstanding the consequent reduction in demand, the Company decided as policy to
concentrate on product excellence. It was decided to modernize the plants.
A Ziemann (German) brew house was installed in 1967, 'Saladin' Box Meltings in 1971. Also in
the late sixties, it was decided to embark on an ambitious long-term program to mature Malt
Whiskies. Over the past four decades white oak casks and vats have been procured from North
America, Australia and Spain
Our two underground cellars now hold over half a million liters of Malt Whisky for varying periods
of maturation up to 12 years under controlled temperature conditions.
Another wave of modernization was undertaken in the 1990s. New beer canning and modern bottle
filling facility from Holstein and Kappert (Germany) was installed. Two units of alcohol
rectification columns for producing extra neutral grade of potable alcohol from Molasses were
procured from France and Italy, respectively, to give our Vodkas and Gins a qualitative edge.
Also in this period, the beer fermentation capacities were renewed. It is pertinent to point out that
our basic beer fermentation system installed in the 1930s was then at the cutting edge of this
technology. Known at the time as the Nathan system, it incorporates fermentation and the laagering
of beer in a single double jacketed vessel. A variation of this system is now in extensive use
worldwide.
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Tops Food and Beverages a division of the Company was established in 1969. It processes fruits
and markets fruit juices and allied food products. Two manufacturing units are located in
Rawalpindi and Hattar (NWFP) respectively. A Tetra Pak packaging facility was added in 2001.
The Hattar plant was installed in 1992.
The plant is based on a Recuperative Melter and two Emhart I.S. container manufacturing machines
and has the latest quality control equipment for online inspection of containers.
The Murree Brewery is one of the oldest public companies of the sub-continent. Its shares were
traded on the Calcutta Stock Exchange as early as 1902, and are now the oldest continuing
industrial enterprise of Pakistan.
In 1997-1998 and 1998-1999, we were judged among the top 25 performing public companies by
the Karachi Stock Exchange.
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Board of Directors
Chairman Mr. Khurram Muzaffar
Chief Executive Mr. Isphanyar M. Bhandara
Mr. M. M. Shahbaz
Mr. Asadullah Khawaja
Ch. Mueen Afzal
Mr. Aamir H. Sherazi
Mrs. Goshi M. Bhandara
PRINCIPAL OFFICERS
Company Secretary Mr. M. Zaffar Iqbal
Chief Financial Officer Kh. Mushtaq Ahmed, FCA
General Manager (Brewery Division) Mr. Mohammad Javed
Director (Glass Division) Mr. M. M. Shahbaz
Acting General Manager (Tops) Major Sabih-ur-Rehman
AUDIT COMMITTEE
Mr. Khurram Muzaffar (Chairman)
Ch. Mueen Afzal (Member)
Mrs. Goshi M. Bhandara (Member)
AUDITORS PRINCIPAL BANKERS
M/s KPMG Taseer Hadi & Co. Bank Alfalah Ltd, Rawalpindi
Chartered Accountants Standard Chartered Bank, Rawalpindi/Lahore
6th
Floor, State Life Bldg, Askari Commercial Bank Ltd, Rawalpindi
Jinnah Avenue, Islamabad. National Bank of Pakistan, Rawalpindi/Hattar
The Bank of Khyber,Hattar.
Allied Bank Ltd, Lahore / Gujranwala.
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Introduction
Murree Brewery is the maker of Pakistan's premier beer brand known Murree Beer. Its products are
only legally available in Pakistan owing to a prohibition on the exportation of alcohol from
Pakistan. The brewery has two manufacturing units located in Rawalpindi and Hattar (North-West
Frontier Province).
In 1977 the Murree Brewery suffered a
significant setback when Zulfiqar Ali
Bhutto imposed a total prohibition in
Pakistan, to appease Islamic elements
of the electorate. Subsequently the
government of General Zia-ul-Haq
amended this law, requiring anyone
wishing to consume alcohol to present
credentials demonstrating that they
were non-Muslim. The small Christian,
Hindu and Parsi communities were not large enough to support the enterprise, and production had
to be scaled back.
However, gradual relaxation of the prohibition laws has allowed Murree to introduce variations of
Murree beer, vodka, gin and whisky. Today, all Murree products are readily available in legal liquor
shops that operate openly in Karachi in places like Zamzama and Defense. It is also available in the
interior of Sindh. Although the consumption of alcohol in public is still nominally banned, it is
becoming increasingly available in clubs and high-class restaurants. Murree Beer was initially being
produced in Austria for European markets and was available in various Pakistani and Indian
restaurants, an enterprise which has since ceased since 2004.
The Murree Brewery is one of the oldest public companies of the sub-continent. Its shares were
traded on the Calcutta Stock Exchange as early as 1902, and are now the oldest continuing
industrial enterprise of Pakistan and among the top 25 performing public companies by the Karachi
Stock Exchange.
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Murree's biggest competitor is the Quetta Distillery and its products have to increasingly vie with
smuggled brands from the West and India.
Pakistans only Beers and Whisky firm
Understandably, making beer and whiskey in a Muslim country, where 97 per cent of the
population is officially banned from enjoying your products, has never been an easy business. Non-
Muslims are exempt from the ban, but even for them getting a drink can be complicated: some five-
star hotels require foreigners to affirm in writing that they are non-Muslims and will be responsible
for anything that happens when they are under the influence before they can order a drink.
And amid the upsurge of militant violence of the last two years that has seen the Taliban attacking
targets across the country, setting fire to girls' schools and even banning the sale of videos and
DVDs, common sense might suggest that the fortunes of this establishment, which celebrates its
150th anniversary next year, might be on the wane. Yet the opposite is happening: sales are
booming embarrassingly so.
"Sales are good," said Isphanyar Bhandara, the brewery's 36-year-old chief executive, "but we don't
want to shout about it because that also brings negative publicity and criticism, because this is a
Muslim country and yet sales are growing."
Pervaded by a rich smell of fermenting yeast and equipped with Victorian maturing cellars, the
brewery is located in the heart of the military cantonment area of Rawalpindi, the garrison city
where 30 people died in a suicide bomb attack earlier this week. The scenes within the thick stone
walls are reminiscent of a British brewery of the remote past. Located opposite the residence of the
Chief of the Army Staff, the brewery says it has never received a direct threat from the militants.
Metaphorically speaking, the Murree brewery sits on one of the major fault lines of Pakistan's often
contradictory society. While Muslims have been banned from buying or drinking alcohol since
1977, few private social gatherings among the country's political or business lite take place
without the lubrication of liquor. A well-established network of bootleggers dealing in both locally
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produced and smuggled alcohol ensures that, while bars do not exist except for a couple of gloomy
premises in five-star hotels, a drink in a private home is never far away.
For an institution such as the brewery, this two-faced attitude towards alcohol has meant several
things. Firstly, while Christians, Hindus, Zoroastrians and other non-Muslims officially constitute
its customers, there is a private acknowledgement that the vast majority of drinkers are Muslims
who work their way through the easily exploited permit system. Non-Muslims and foreigners can
get an official permit allowing them to buy 30 bottles of beer or a quart of spirits every month.
Reports suggest that such permits are easy both to copy and to obtain fraudulently.
At the same time, the brewery and distillery have to operate within a set of cramping rules. They are
not allowed to advertise their products, for instance, and they have yet to be given permission to
export them. The Islamic Ideology Council of Pakistan, which advises the government on policy
issues, has made clear that it believes the export of alcohol abroad would damage the country's
international image. The council's secretary Riaz-ur-Rehman confirmed: "We cannot allow anyone
in the country to be engaged in the trade or production of alcohol."
Meanwhile, the company, which earlier this year produced the Muslim world's first 20-year-old
malt, provides the state and federal authorities with around $1m (604,000) a month in taxes and
duty.
"Absurd as it sounds, it's true," said Mr. Bhandara, who is a member of Pakistan's tiny population of
Zoroastrians or Parsis and is also, ironically, a teetotaler, even though he is permitted to drink
because of his religion. "It's totally hypocritical. I'm talking to the government at the moment about
permission to export our beer to Britain [where it would be marketed with the catchphrase 'Have a
Murree with your curry'], as many Asians in Britain are familiar with our products. Carlsberg were
going to brew and sell it in the UK but then they said the beer market was shrinking. I am saying to
them we have a 20 per cent increase in beer sales year-on-year in a Muslim country."
The Murree Brewery, shares of which are publicly traded on the Pakistan stock exchange in
Karachi, was initially established in 1860 among the woods and cooling breezes of the Murree
Hills, 20 miles north of Islamabad, where the elevation of 6,000ft was perfect for producing light
beer for British colonial troops. Growing demand for its award-winning products saw the company
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establish additional breweries in Quetta in 1886 and in Rawalpindi in 1889, the site of the current
operation.
On a recent morning, bright with early winter sunshine, Jamshed Iqbal, the company's enthusiastic
quality control manager, led The Independent on a tour of the facilities. "Making liquor is easy, but
brewing beer is an art," he said, describing the challenges of temperature control in a region where
the summer mercury can top 45C.
Part of his duties includes checking the taste of the finished products to ensure consistency. He said
he believed the company's "classic" lager had the best taste. But as a Muslim, was he allowed to
taste it? "Just a mouthful," he replied.
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Management Techniques
Consensus based process
Board meeting at different points of time
Annual meetings
Specialized professional team
Incentives and bonus
Adjustable environment and discipline
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Mission and Vision Statement
To fulfill customer requirements & expectations
through CARE
Contionous improvement
Alignment of our missions and goals
Responsibility and respect of our jobs and each other
Educate one another
We the people of Murree Brewery Co. make personal
commitment to first understand our customers
requirement then to meet & exceed their expectations,
by performing the correct tasks on time and every time
through.
MOTTO
We respect our past. We are the industry leaders in present
and accept the challenge of the future.
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Corporate, Business and
Departmental level Starategeis
Marketing strategy of the company is based on the folloeing points:
First come to know about the who are our customers and what are their requirements.
What do we really know about their needs, preferences, behavior and their life styles?
What can we offer them... at a price... that other companies do not?
How do we perform in comparison to our competitors?
How are we currently performing for our customers?
Where are the gaps, the weak points, the fudges, and the point of excellence... the USPs
(Unique Selling points)?
How are we different?
Why are we different?
How can we better delight?
How do we change?
What do we change?
How clever are we with our market intelligence?
How well is our market research working?
Consider groups who share a similar need and who will respond in a similar
way.
Design a Marketing Strategy
To achieve specific marketing objectives, based (e.g.) on the Marketing mix.
Set Tactical Plans, Budgets, Programs
Assign individual responsibilities to achieve the objectives.
Monitor Progress
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Product Strategy
Murree brewery is aimed to have a good quality of products and it is providing different types of
liquids to upper class, middle class and low class people. The company believes that whatever we
provide to the customers should be the best for them. They should get the maximum satisfaction in
this product.
Murree Brewery has launched a new product Big Apple which is now being used at a large scale in
the whole country. The company provides Beers to the upper class that has the authority to do so.
They have energy drinks and soft drinks.
Pricing Strategy
Company has 15 different types of
juices, which come into jars, bottles
and packs. They have to maintain a
price which is affordable to the
customers and which is profitable to
them, it appears that they have
position their product pricing in such a
way that their main focus is middle
and upper middle class. However, they
have some selected range for upper
class as well.
Promotion Strategy
They believe that print media and outdoor activity help them to reach to their target customer. Due
to satellite transmission and having multi channels, it does not pay one unless you have very huge
budget to spend on this media. On promotion, their spending is more on putting banners on the
roads, on bridges and sometimes on the newspapers. Since it pays them and there is direct
relationship between sales and consumer.
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Distribution Strategy
TOPS have nationwide users so they have to arrange dealers in the every city. They have their
branch offices in Karachi, Lahore, Islamabad, Faisalabad and all the major cities of Pakistan so that
one can get easy delivery of their product easily in every city or village of country. Provide quick
and timely delivery to their dealers: they have got big warehouses located in almost all big cities
and towns. Whenever they get order from the dealer they try to provide supplies to their dealer from
closest warehouse. They believe that, timely delivery of their product to the dealer is one of an
important element in their success in Pakistan.
Product Life Cycle
It is one of their missions to provide quality product to their customers. Therefore, they ensure that
every product, which is delivered from their factory, must go through rigorous quality check. So
that only perfect product, free from any defect is delivered to their customers.
So, when it is delivered to the customer, it must meet customer's expectations
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Organizational Sructure
Cheif Executive
CFO
Computer programmer
CA
GM
Customer Manager
Technical Manager
Distiller
Supervisor
Assistant Supervisor
Workers
Brewery
Assistant Beuru
Supervisor
Assistant Supervisor
Workers
Cheif Engineer
Workshop
Supervisor
Assistant Supervisor
Workers
Presentive Maintainance
Engineer
Supervisor
Assistant Supervisor
Workers
Security Incharge
M(HR)
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Corporate Information
Board of Directors
Chairman Mr. Khurram Muzaffar
Chief Executive Mr. Isphanyar M. Bhandara
Mr. M. M. Shahbaz
Mr. Asadullah Khawaja
Ch. Mueen Afzal
Mr. Aamir H. Sherazi
Mrs. Goshi M. Bhandara
PRINCIPAL OFFICERS
Company Secretary Mr. M. Zaffar Iqbal
Chief Financial Officer Kh. Mushtaq Ahmed, FCA
General Manager (Brewery Division) Mr. Mohammad Javed
Director (Glass Division) Mr. M. M. Shahbaz
Acting General Manager (Tops) Major Sabih-ur-Rehman
AUDIT COMMITTEE
Mr. Khurram Muzaffar (Chairman)
Ch. Mueen Afzal (Member)
Mrs. Goshi M. Bhandara (Member)
AUDITORS PRINCIPAL BANKERS
M/s KPMG Taseer Hadi & Co. Bank Alfalah Ltd, Rawalpindi
Chartered Accountants Standard Chartered Bank, Rawalpindi/Lahore
6th
Floor, State Life Bldg, Askari Commercial Bank Ltd, Rawalpindi
Jinnah Avenue, Islamabad. National Bank of Pakistan, Rawalpindi/Hattar
The Bank of Khyber, Hattar
Allied Bank Ltd, Lahore / Gujranwala
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Social Responsibility
They provided area to Govt. of
Pakistan in Zia-Ul-Haq era.
Also provided place for Govt. Bhandara
High School.
Place for Golf Club.
Dispensary for employees.
Provide renovation facilities.
Post office for the area people.
Benefit to their employees.
Provident funds.
Pension.
Medical fecilities.
Insurance.
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Products of Murree Brewery
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Products of Murree Brewery The Murree Brewery produces a wide variety of Beers, liqours and non-alcoholic products. There
premium products include Murrees Millennium Beer, Murrees Classic Beer, Lite Export Pils,
Eight and twelve years old single Malt Whiskies, Vintage with a blend of a Scotch Grain Whisky,
Silver Top Gin, Boskaya Vodka And Doctors Brandy.
Beers:
1) Murree Beer
An all time favourite since 1860. Alc. Contents
4.5% v/v. Brewed from local six row barley,
malts and bavarian hop products. Has a
distinctive taste and flavour.
Murrees Classic Lagger
Premium beer, inputs identical to the
millenium Beer. Alc 5.5% v/v. A real classic.
Smooth on the plate. Taste and flavour close to
classic European lagers.
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2) Murrees Millennium
Our flagship beer 8% Alc. v/v. Brewed from highest grade
Australian malt and hallertau a German Hop products. The
millennium is celeberation brew for special occasion
3) Lite Export Pils
Is brewed from continental Malts and Hops. A light beer Alc. 3.5% v/v. Correspond in
flavour and quality to the famous beer brewed in Pilsen, Czech Republic,. An ideal summer
drink.
Liqours
1) Murrees Matured Malt Whiskies
Murrees premium Malt whiskies are brewed from a Barley Malt mash, distilled on
traditional pot stills and matured in imported oak wood casks & vats for guaranteed periods
specified on respective packaging.
Jim Murray, one of Englands best known writers on Scotch Whiskies comments on
Murres 8 years old classic Malt whisky at page 202 in his Complete book of Whisky
(1997) as follows: Not only does
Murrees 8 years old single matured
malts compare favourably, it is much
better than a lesser Scotch malt, which
comes nowhere near matching this
whiskys crisp and delicate
maltiness. Compare in maltiness,
character &crispness to any reputed
Scottish Malt whisky of equal age.
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2) BOLSKAYA VODKA & SILVER
TOP GIN
Produce under arrangement with Bols
international B.V. Netherlands
Distilled from extra neutral grade alcohol
under arrangement with Bols international
BV, Netherlands world famous distillers of
fine liquors.
3) MURREE GINS
Tower of London Gin is rich in juniper flavour
extracted from the juniper berries of the world
famous Ziarat juniper forest near Quetta.
London Dry Gin is a typical English s\dry gin
with a delicate flavour, balanced aromatics and
botanicals. Lemo lime & citrus Gins Convey
the flavour of citrus fruits.
Non Alcoholic Beers (NAB)
Malt 79 & cindy malt drinks are brewed from
golden barley malt and hops. Ideal thirst
quenching summer drinks.
Once you get the taste of real grain beverages
rich in natural sugars, you will never look back
to synthetic colas. Non alcoholic malt drinks
are recommended by doctors for a vareity of
elements. Our non alcoholic malt drinks our
genuine earth drinks.
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Fizzy Drinks
1) Big Orange
Is an all time favourite all season drink.
2) Big Apple
Pakistan first corbonated drink. A delight for every Pakistani house hold.
3) Big Lemon
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There Lemonade are best in Pakistan.
MALTS
Stawerbry Malt
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Lemon Malt
Peach Malt
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Production Process
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Distillary Process The barley is first soaked in water, then spread inside the germination box allowing it to germinate.
The germination produces sugar and thus converts the barley into malt. As the germination releases
heat, the barley has to be turned regurarly, and the temperature need to be controlled. The malt is
then transferred to the kiln, spread over a mesh and dried over a fire.
The malt is coarsely ground
by roller. In the mash tun it is
mixed with hot water at
specified temperatures, in
which the malt sugars are
dissolved. The resulting
sweet solution is called wort.
Wort is cooled, and yeast is
added, while the solid residue
of the malt is sold as cattle feed. The temprature is done in vats till a beer, with around 7-8%
alcohol, is formed.
Distillation takes place in onion-shaped pot still made from copper. In the first distillation, which
takes place in the wash stills, the alcohol fraction is raised to somewhat over 20%. The product,
called low wines, the is distilled a second time in spirit stills, which results in a spirit with over 60%
alcohol. In distillation process, the first and the last fractions are recycled back for Re-distillation
process, while only the middle cut via the spirit safe goes to the spirit store to be filled into barrels.
The spirit safe is locked by the Excisemen.
By law, the spirit can only be called whisky after at least three years of maturation. Usually no
new casks are used, but rather the casks are charred before use, which helps to release vanilla from
the wood.
Once matured, the whisky is bottled. To achieve a more uniform taste, usually many casks are
blended. Whisky may also be filtered a t low temperature (about +5 to -5 Celsius) to remove fat
particles. And finally it is colored with caramel to achieve a Uniform Color.
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Flow Diagram of Distillation
Unit
In distillation Unit we prepare Alcohol through fermentation of Molasses
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Distillation
Distillation is a method of separating mixtures based on differences in their volatilities in a
boiling liquid mixture. Distillation is a unit operation, or a physical separation process, and
not a chemical reaction.
Distillation of fermented solutions has been used since ancient times to produce distilled
beverages with higher alcohol content. The premises where distillation is carried out,
especially distillation of alcohol are known as a distillery.
Fractional Distillation
Fractional distillation is the separation of a mixture into its component parts, or fractions,
such as in separating chemical compounds by their boiling point by heating them to a
temperature at which several fractions of the compound will evaporate. It is a special type of
distillation. Generally the component parts boil at less than 25 C from each other under a
pressure of one atmosphere (atm). If the difference in boiling points is greater than 25 C, a
simple distillation is used.
Fermentation
Fermentation is a metabolic process whereby electrons released from nutrients are
ultimately transferred to molecules obtained from the breakdown of those same nutrients.
Yeast carries out fermentation in the production of ethanol in beers, wines and other
alcoholic drinks, along with the production of large quantities of carbon dioxide.
Molasses
Molasses is a viscous byproduct of the processing of sugar cane or sugar beets into
sugar.
The quality of molasses depends on the maturity of the sugar cane or sugar beet, the
amount of sugar extracted, and the method of extraction.
Fermenter
Yeast added to fermentation occurs.
8% alcohol is pure here.
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Condenser
A device or unit used to condense vapor into liquid.
E10, E11, E50, E51, E43 are condensers.
C10
It is Feed Column and boiling done here
C50
It is Impurity Column.
Alcohol is passed to C40 and Vapours are condensed in E50 & E51.
C40
It is Rectifying Column.
We get 96% alcohol here and remaining fusel oil (have 30 40 % alcohols) is
passed to C10 with wash.
SSR
It is Spirit Receiver and water are added here to reduce the percentage of alcohol
upto 43 or 37 % (depend on requirement).
Essence and Colour are also added here.
Onion Shaped Pot Made from Copper
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Brewery Process The brewing process begins when the barley grain is soaked in water, thereby facilitating
germination, and then drying and curing the grain through kilning. The barley has now turned into
barley malt.
The mill uses steel rollers to
crack the grain open before it
enters the mash tun. After the
mixture of malts are cracked
open by the mill they are
mixed with the warm waters
in the German built mash
tun. The mash is then pumped sparged (sprayed) with hot water; this helps extract all the sugars
from the malt as possible.
The base of beer, or wort, is then pumped into the brew kettle where it is boiled, concenterated
and clarified.
The wort is now cooled before it
is moved to a fermentation cellar
where it will become beer. In
order to speed the cooling process
it is passed through a heat
exchanger (Whirl pool).
After the wort is cooled it is
pumped into a fermentation tank
located in the tun room, where specially cultured yeast, Saccharomy cerevisiac, is added to induce
fermentation at 20-21 degree C over the next 48 to 56 hours.
After the beer has been cold cellared and matured in the fermenter it is passed through a filter.
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Murree Brewerys bottling line is made up of several components. At the heart of the system is a
counter-pressured filter which is capable of filling 500 bottels per hour. Filled bottles then enter into
a pasteurizor, where hot water is sprayed on them. This ensures elimination of microorganisms, if
any, in the beer. A modern packaging machine, SAMOVI, packs the beer bottles automatically in
specific beer cartons. Beer is then shipped out of the final consumer through proper channel by the
sales department of Murree Brewery Co. Ltd.
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Flow Diagram of Brew House
Barley
Screening
A Grade
B Grade
For Beer
For NAB
C Grade
B low C
Grade +
foreign
matter
Steeping to
increase
moisture 40-45%
(1.5 day process)
Germination to
activate Beta +
Alpha enzymes
(6 days process)
Killing (multiage)
to stop the
activator of
enzymes & roasted
Keep safe in silo
Grinding
Mashing to
change starch
into sugar
Wert boiling in Kettle
+ addition of
Nutrients Hops etc.
Filtration D.V (dilution
Vat) to make up
the batch size
and to cool
Chilled process
at 11 degree
Celsius (F.V)
fermenting Vat
fermentation
(Add Yeast)
Maturation
process
4 to 6 weeks
Filtration
process
(Beer)
Bright beer tanks
in BBT room in
BBH hall
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NAB Hall
In NAB hall, non alcoholic products are prepared
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Rinser
Here empty bottles are washed.
Screening 1
Screening of empty bottles.
Screening 2
Screening of filled bottle (check the particles).
Screening 3
Screening of final product in bottle (again check the particles).
Pasteurization
Pasteurization is a process of heating a food, usually liquid, to a specific temperature for
a definite length of time, and then cooling it immediately. This process slows microbial
growth in food.
Pasteurization is not intended to destroy all pathogenic micro-organisms in the food or
liquid. Instead, pasteurization aims to reduce the number of viable pathogens so they are
unlikely to cause disease (assuming pasteurization product is stored as indicated and
consumed before its expiration date).
In that unit, temperature gradually increase and decrease from 25 to 60 C
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Reserve Osmosis Plant
Reverse Osmosis
Reverse Osmosis (RO) is a filtration method that removes many types of large molecules and ions
from solutions by applying pressure to the solution when it is on one side of a selective membrane.
The result is that the solute is retained on the pressurized side of the membrane and the pure solvent
is allowed to pass to the other side. To be "selective," this membrane should not allow large
molecules or ions through the pores (holes), but should allow smaller components of the solution
(such as the solvent) to pass freely.
Reverse osmosis is most commonly known for its use in drinking water purification from seawater,
removing the salt and other substances from the water molecules.
RO Plant
A reverse osmosis plant is a manufacturing
plant where the process of reverse osmosis
takes place. An average modern reverse
osmosis plant needs six kilowatt-hours of
electricity to desalinate one cubic metre of
water.
In RO plant, we remove the hardness of water.
RO can give you all of these benefits:
Delicious, pure, salt-free drinking water
Crystal-clear, pure ice cubes
Peace of mind, knowing your water is highly pure
Compact, simple equipment - nothing to break down
Cheap to operate - only requires water pressur
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Ro plant Diagram
Flow Diagram of RO Plant
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Sand Filter
Sand filters are used for water purification.
Particles are removed in sand filter.
Carbon Filter
Carbon filtering is a method of filtering that uses a piece of activated carbon to remove
contaminants and impurities, utilizing chemical adsorption
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Pet Plant (1&2)
(For 500 and 1500 ml bottles)
In Pet Plant, Big Apple is prepared.
In Pet Plant 1, both 500 and 1500 ml bottles are prepared.
In Pet Plant 2, only 500 ml bottles are prepared.
In Pet Plant 1, Caper machine should be attached to filler machine to reduce the wastage
of Big Apple.
Pet Plant 1
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Pet Plant 2
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Rinser
Empty bottles are passed to rinser through air conveyer and are washed.
Filling Machine
Menoblock
3 series combine in 1 machine
Capacity 1500 bottles/hour
Weight 7000 kg
Power 7.5 kw
Dryer
Wet bottles are dried here.
Screening
Screening of final product in bottle (check the particles).
Pasteurization
Pasteurization is a process of heating a food, usually liquid, to a specific temperature for
a definite length of time, and then cooling it immediately. This process slows microbial
growth in food.
Pasteurization is not intended to destroy all pathogenic micro-organisms in the food or
liquid. Instead, pasteurization aims to reduce the number of viable pathogens so they are
unlikely to cause disease (assuming pasteurization product is stored as indicated and
consumed before its expiration
date).
Temperature is kept from 0 to
C.
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Botteling Hall
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(For bottles & canes)
In bottling hall, especially alcoholic products are prepared.
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Rinser
Here empty bottles are washed.
Screening 1
Screening of empty bottles.
Screening 2
Screening of filled bottle (check the particles).
Screening 3
Screening of final product in bottle (again check the particles).
Pasteurization
Pasteurization is a process of heating a food, usually liquid, to a specific temperature for
a definite length of time, and then cooling it immediately. This process slows microbial
growth in food.
Pasteurization is not intended to destroy all pathogenic micro-organisms in the food or
liquid. Instead, pasteurization aims to reduce the number of viable pathogens so they are
unlikely to cause disease (assuming pasteurization product is stored as indicated and
consumed before its expiration date).
In that unit, temperature gradually increase and decrease from 2 to 60 C.
PU Meter
For alcoholic 30 to 40 PU
For non alcoholic 50 to 60 PU
Gamma Level Detector
That unit is before pasteurizer and for canes.
If we give standard value for cane (e. g product filling till 320ml).Then less than of
that has rejected and equal or greater has passed.
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Bio Gas Plant Biogas typically refers to gas produced by the biological breakdown of organic matter in the
absence of oxygen.
The biogas plant consists of two components:
Digester (or fermentation tank)
Gas holder
The digester is a cube-shaped or cylindrical waterproof container with an inlet into which the
fermentable mixture is introduced in the form of liquid slurry.
The gas holder is normally an airproof steel container that, by floating like a ball on the
fermentation mix, cuts off air to the digester (anaerobiosis) and collects the gas generated.
The decomposition of organic matter
releasing various gases.The main gases
released are methane, carbon dioxide,
hydrogen and hydrogen sulphide.
Bacteria carry out the decomposition or
fermentation. The organic waste matter is
generally animal or cattle dung, plant wastes,
etc. These waste products contain
carbohydrates, proteins and fat material that
are broken down by bacteria. The waste
matter is soaked in water to give the bacteria
a proper medium to grow. Absence of air or
oxygen is important for decomposition
because bacteria then take oxygen from the waste material itself and in the process break them
down.
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It is assumed that one kg of fresh (wet) cow dung manure will give about 1.66 cubic feet of gas per
day.
Murree Brewery boiler tank used almost 30% of gas from bio gas plant.
Flow Diagram
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Spend Wash
It is a liquid waste which comes from Distill House (Alcohol preparation house).
Digester
It is a closed tank. Here we feed cattle dung. Bacteria feeds through spend wash in the
absence of oxygen. Digester has gas aeration coils which mixed the cattle dung and
spend wash and generate gas.
Gas Washer
Here we used caustic soda (NaOH) to remove sulphur gas.
Gas Holder Tank
We collect the methane gas in gas holder tank. If order to supply, then supply the gas to
boiler tank through blower.
Blower
It is used to push the gas to boiler tank.
Clarified Tank
In clarified tank, amylases settled down in lower cone which again moved to chamber no
1 through primary clarified tank and remain liquid waste drain out to Nala Lei.
Environmental factor
There is no smell and a good plantation in bio gas plant.
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TOPS foods and Beverages
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TOPS is the division of Murree Brewery. It was established in 1969. It processes fruits and markets
fruit juices and allied food products. Two manufacturing units are located in Rawalpindi and Hattar
(NWFP) respectively. A Tetra Pack packaging facility was added in 2001. The Hattar plant was
installed in 1992. Its products are:
Fruit Juices (Mango, Orange, Lychee etc.)
Fruit squashes(Mango,Orange,lemon & Diet)
Conserves( Apple & Strawberry Jam, Orange Marmalade)
Vinegar ( Malted & Plain)
Tomato Ketchups in various sizes, flavors & containers
Malt Extract
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Flow Diagram
Tops
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Sugar Dissolver Tank
Here we dissolve the sugar through heating (steam) provided by boiler tank.
Blending tank
Juice preparation
Pasteurization Plant
Pasteurization is a process of heating a food, usually liquid, to a specific temperature for
a definite length of time, and then cooling it immediately. This process slows microbial
growth in food. Pasteurization is not intended to destroy all pathogenic micro-organisms
in the food or liquid. Instead, pasteurization aims to reduce the number of viable
pathogens so they are unlikely to cause disease (assuming pasteurization product is
stored as indicated and consumed before its expiration date).
Water tank
The water come from pasteurization plant are collected in water tank and recycled
and again used for pasteurization.
Homogenizer
Here we thick the juice.
Tetra Pack Machine
Filling of the juice
Straw Machine
Straw are attached with tetra pack
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Quality Policy of TOPS
Prepare the best quality products, believing that quality is
first priority and will take all steps to encourage quality
consciousness.
Meet all applicable regulatory requirements and system
standards.
To recognize that our workforce is our strength.
To satisfy the customer.
Continuously improve the skills systems and business of
the organization.
They are commited to consistently meet their customers
needs and expectation on product quality and performance of
optimum cost through their competent human resource and
continual improvement of process and system.
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Advertisement / Promotional
Activities and Demand
Creation
The marketing and promotional
activities of fruit juice and related
commodity groups are crucial in
increasing the demand for fruit juices.
These activities include, but are not
limited to, promotion, advertising, new
product development, and packaging
innovations. Marketers adopt their
strategies in accordance with specified
consumer wants and needs. They also
create product image and influence
consumer purchases. Often, consumer
demands for processed food like juices
are difficult to categorize. Consumers
tend to purchase products and services
that cover a broad spectrum of price
and value combinations.
Servicing the educated, nutritionally aware consumer who dwells in the localities i.e. E-8, F Sectors
of Islamabad, Blue Area etc. and same type of Consumer category in Lahore and other metro cities
is a complex role which marketers strive to master. In these types of areas people use to have a pure
fruit juice at least once a day, with an imported or prime local fruit juice. Similarly this market
could be catered through intensive marketing and promotion campaign on television or other
sophisticated media.
New product developments in conjunction with technological advancements have improved the
marketing of fruit juices like many other food items. Relatively recent innovations appearing on
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supermarket shelves are single serving aseptically packaged fruit juices, fruit roll-ups and fruit juice
blends.
Marketing infrastructure, which includes refrigerated transportation facilities and the composition
of retail and wholesale markets, is correlated to the consumer demand for high quality produce.
Equipment that transports from the field to the supermarket, field wrapping machines, improved
cooling techniques, and temperature controlled distribution centers have been developed to ensure
the delivery of quality produce to retail outlets.
It is also important to ensure that the product has a meaningful point of difference i.e. sophisticated
and healthy attractive packaging, less use of preservatives and clearly mentioning of purity of the
juice etc. Most new products fail in the market because they are "me-too" products with no unique
benefit (or attraction) for the consumer. Generally for the fruit juice business advertising budget is
around 5% of the Total Revenue but for a small or medium scale unit, it may vary (on the higher
side). Billboards, Television, Radio, F.M Channels, and Newspapers are the conventional mediums,
which have been powerfully used for the promotion of fruit juice products.
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ISO 14001 ISO 14000 is primarily concerned with environmental management. This means what the
organization does to eliminate harmful effects on the environment caused by its activities.
It is the Environmental Management System specification with guidance for use. The design
of EMS is an on-going, interactive process which consists of defining, documenting and the
continually improvement of required capabilities.
Environmental Aspects and Impacts
The key to a successful registration for conformance with ISO 14001 is to accurately
determine the organization's Environmental Aspects and Impacts
Environmental Aspect
Element of an organization's activities, products or services that can
Interact with the environment.
Interact may be positive, negative or neutral.
Environmental Impact
Any change to the environment, whether adverse or beneficial, wholly or partially resulting
from an organization's activities, products or services.
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The combination of environmental aspects and impacts is the first step in establishing the
significance of environmental aspect.
A significant environmental aspect is an environmental aspect that has
or can have a significant environmental impact.
There are three distinct requirements contained within this section of ISO 14001.
First, the organization shall identify the environmental aspects of its activities, products
and/or services. In other words the organization must understand how it interacts with the
environment.
Second, the organization shall identify the specific environmental aspects that can be
controlled, and over which it can be expected to have influence.
Third, arrive at a list of significant environmental aspects based upon the individual
environmental impact of each environmental aspect. The importance of this third step
cannot be underestimated. The final list of significant environmental aspects will provide the
basis for the Environmental Policy statement, and the Environmental Objective(s) and
Targets. In other words the list of significant environmental aspects drives the entire content
and scope of the operational portion of the environmental management system.
Identify Environmental Aspects
All of the organization's activities, products and/or services must be included within the
environmental aspects review framework. The organization must assemble a listing of
potential environmental aspects. The listing might include the following:
1. releases of material to the air, water and/or soil;
2. Disposal of waste;
3. Energy and natural resource consumption;
4. Noise levels;
5. Transportation and/or storage of materials;
6. Manufacturing processes;
The purpose of this activity is not to determine the importance of each aspect. The purpose
is to create a complete listing of how the organization interacts with the environment. The
organization must include the effect of non-routine situations in the listing such as
emergency conditions, start-up and shutdown activities. The procedure that is developed to
produce the list of environmental aspects must recognize the conceptof continual
improvement
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Continual Improvement
The term continual improvement refers to an ongoing process of performance enhancement.
In the context of this environmental standard, it means that you need to enhance your
organizations overall environmental performance by enhancing its environmental
management system and by improving its ability to manage the environmental aspects of its
activities, products, and services.
Continual improvements can be achieved by carrying out internal audits, performing
management reviews, analyzing data, and implementing corrective and preventive actions.
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Environmental Factors
Environmental Aspects
Environmental Aspect is an element of an organization's activities, products or services that
can interact with the environment. There are two types of environmental aspects:
(i) Direct Environmental Aspect Activities over which a company can be expected to have
an influence and control.For example, emissions from processes.
(ii) Indirect Environmental Aspect Actual or Potential activities over which the organization
can be expected to have an influence, but no control. For example, supply chain
controlled aspects, customer controlled aspects, aspects managed elsewhere within the
same company.
Environmental Impact
Any change to the environment, whether adverse or beneficial, wholly or partially resulting
from an organization's activities, products or services.
The combination of environmental aspects and impacts is the first step in establishing the
significance of environmental aspect.
Identification of Environmental Aspects
(a) Identify Activities, Services and Products.
(b) Consider direct and indirect environmental aspects.
(c) Consider:
Emissions to air.
Release to water.
Waste Management.
Contamination of land.
Impact on communities.
Use of raw materials and natural resources.
Other local environmental and community issues.
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Environmental Aspects at
Murree Brewery There are seven aspects in Murree Brewery
i. Gas Emissions
ii. Solid waste
iii. Effluent
iv. Noise
v. Heat
vi. Spillage
vii. Dust
Gas Emissions
Gas emissions are any gaseous material released, either naturally or artificially, into the
atmosphere. These gas emissions exist in a variety of forms: most notably water vapor,
carbon dioxide, methane, nitrous oxide and ozone. The effects of these gas emissions
come in the form of the greenhouse effect. Each of these gases absorbs radiation in the
atmosphere, increasing the temperature of the Earth.
Gas emissions from Boiler and Power House should have proper treatment because it
causes air pollution, acid rain, global warming , ozone depletion
We can minimize or pure the gases that come from Boiler and Power House through
Electro precipitator technique.
An electrostatic precipitator (ESP) or electrostatic air cleaner is a particulate collection
device that removes particles from a flowing gas (such as air) using the force of an
induced electrostatic charge. Electrostatic precipitators are highly efficient filtration
devices that minimally impede the flow of gases through the device, and can easily
remove fine particulate matter such as dust and smoke from the air stream. In contrast to
wet scrubbers which apply energy directly to the flowing fluid medium, an ESP applies
energy only to the particulate matter being collected and therefore is very efficient in its
consumption of energy (in the form of electricity).
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Trucks enters in Murree Brewery should have tuning well because if tuning not well, truck
will emitted harmful gases which causes air pollution.
The harmful gases are CO, NOx , Lead Compounds, Unburnt hydrocarbons etc
Solid Waste
Solid wastes are any discarded (abandoned or considered waste-like) materials. Solid wastes
can be solid, liquid, and semi-solid or containerized gaseous material.
In Murree Brewery, solid wastes are carton, glass, and paper, wood.
Glass (silica) creates land contamination.
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Noise Pollution
Noise pollution is displeasing human, animal or machine-created sound that disrupts the
activity or balance of human or animal life.
In Murree Brewery, noise level is very high at Power house, Boiler plant and Pet plant.
It damages the human ears.
It can be minimized by using ear muff or ear plugs.
Spillage
Water and Molasses leakages in still house
Water and Big Apple wastage in Pet plant
Any product that prepared in NAB hall have wastages
Waste water of Murree Brewery and Tops
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Different Accounting Policies of
the Company 1. Taxation policy of the Company
Income tax on the profit or loss for the year comprises current and deferred taxation. Current
and deferred tax is recognized in profit and loss account except to the extent that it relates to
items recognized directly in equity in which case it is recognized in equity.
Current Taxation Policy:
Taxation charged in the financial statements is based on taxable income at the current rates of
taxation after taking into account tax rebates and tax credits, if any.
Deferred:
Deferred tax is accounted for using the balance sheet liability method in respect of all temporary
differences arising from differences between the carrying amounts of assets and liabilities in the
financial statements and the corresponding tax bases used in the computation of taxable profit.
Deferred tax is calculated at the rates that are expected to apply to the period when the
temporary differences are expected to reverse, based on tax rates that have been enacted at the
balance sheet date.
Deferred tax liabilities are recognized for all taxable temporary difference and deferred tax
assets are recognized to the extent that it is probable that sufficient taxable profits will be
available against which the deductible temporary differences, unused tax losses and tax credits
can be utilized. At each balance sheet dates, the Company re-assesses unrecognized deferred tax
assets and the carrying amount of deferred tax assets. The company recognizes the previously
unrecognized deferred asset to the extent that it becomes probable that future taxable profits will
allow the deferred tax asset to be recovered the company conversely reduces the carrying
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amount of deferred tax asset to the extent that it is no longer probable that sufficient taxable
profit will be available to the benefit of part or all of the deferred tax asset to be utilized.
2. Staff retirement benefits
The company operates the following retirement benefit schemes for its employees:
a) Defined contribution plan:
The company operates a Provident Fund Trust for which the company and the employees
contribute equally @ 8.33% of the basic salaries of employees. The Companys
contribution is charged to profit and loss account.
b) Defined benefit plans
The Company operates pension and gratuity plans for its eligible staff. The pension plan
is funded while the gratuity plan is unfunded. The liabilities under the plans are
determined on the basis of actuarial valuations carried out by using the projected unit
credit method. The company has a policy of carrying out actuarial valuation after every
two years.
Significant actuarial assumptions are as follows:
Discount Rate 10%
Increase in Salary 10%
Mortality Rate EFU 61-66 morality rate
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Financial Analysis Company policies with reference to accounting, finance and corporate matters are governed by
relevant corporate regulations, Companies Ordinance 1984, and the code of corporate Government.
It is company resolved to comply with International Accounting Standards for the preparation of
financial statements with any departure there from being adequately disclosed.
Company is in the process of establishing and efficient Internal Audit Department to enhance the
scope of internal control and data generated by the company, it also help in building the confidence
of our creditors, financial institutions and other interested organization.
Ratio Analysis
The term accounting ratios is used to describe significant relationship between figures shown on a
balance sheet, in a profit and loss account, in a budgetary control system or in any other part of
accounting organization. Accounting ratios thus shows the relationship between accounting data.
Ratio analysis is very important while measuring the performance of the business. These ratios are
carried out from the income statement and balance sheet. Many parties including management,
investor and Government are interested in these ratios. The purpose of analysis is to measure the
performance of the company and financial health of the organization.
Advantages of Ratio Analysis
Ratio analysis is an important and age-old technique of financial analysis. The following are some
of the advantages of ratio analysis:
Simplifies financial statement
It simplifies the comprehension of financial statements. Ratios tell the whole story of changes in the
financial condition of the business.
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Facilitates inter-firm comparison:
It provides data for inter-firm comparison. Ratios highlight the factors associated with successful
and unsuccessful firm. They also reveal strong firms and weak firms, overvalued and undervalued
firms.
Help in planning:
It helps in planning and forecasting. Ratios can assist management, in its basic functions of
forecasting for planning, co-ordination, control and communications.
Make inter-firm comparison possible:
Ratio analysis also makes possible comparison of the performance of different divisions of the firm.
The ratios are helpful in deciding about their efficiency or otherwise in the past and likely
performance in the future.
Help in investment divisions:
It helps in investment decisions in the case of investor and lending decisions in the case of bankers
etc.
Limitation of Ratios Analysis
The ratios analysis is one of the most powerful tools of financial management. Though ratios are
simple to calculate and easy to understand, they suffer from serious limitations.
Limitation of financial statements: Ratios are based only on the information which has
been recorded in the financial statements. Financial statements themselves are subject to several
limitations. For example; non-financial changes though important for the business are not relevant
by the financial statements. Financial statements are effected to a very great extent by accounting
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conventions and concepts. Personal judgment plays a great part in determining the figures for
financial statements.
Comparative study required: Ratios are useful in judging the efficiency of the business only
when they are compared with past results of the business. However, such a comparison only
provide glimpse of the past performance and forecasts for future may not prove correct since
several other factors like market conditions, management policies, etc. may affect the future
operations.
Ratios alone are not adequate: Ratios are only indicators; they cannot be taken as final
regarding good or bad financial position of the business. Other things have also to be seen.
Problems of price level changes: a change in price level can affect the validity of ratios are
calculated for different time periods. In such a case the ratio analysis may not clearly indicate the
trend in solvency and profitability of the company. The financial statements, therefore, be adjusted
keeping in view the price level changes if a meaningful comparison is to be made through
accounting ratios.
Lack of adequate standard: No fixed standard can be laid down for ideal ratios. There are no
well accepted standards or rule of thumb for all ratios which can be accepted as norm. It renders
interpretation of the ratios difficult.
Limited use of single ratios: A single ratio, usually, does not convey much of a sense. To
make a better interpretation, a number of ratios have to be calculated which is likely to confuse the
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