ispahani foods limited

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Table of Contents
Title
Page no
1.0
Executive Summery
6
2.0
Situation analysis
7
2.1
Customer
7
2.2
Competitor
8
2.3
Company
11
3.0
Market opportunity and issues
14
4.0
Objectives
14
5.0
Marketing strategy
14
6.0
Target market
15
7.0
Positioning
17
8.0
Marketing Mix
17
9.0
Review and Control
22
10.0
Appendix
23
11.0
Bibliography
26
Page1
List of Illustration
Title
Page no
Figure: 1
Management hierarchy of Ispahani Chips
13
Figure: 2
Graph of different ages group consumer of chips
16
Figure: 3
Distribution Channel
19
Figure: 4
20
Figure: 5
Graph of different gift items for different age
group
Production flow chart
Table: 1
Price list and promotional strategy
11
Table: 2
Age group of consumer of chips
16
Table: 3
Price of our Chips brands
18
Table: 4
Different gift items for different age group
19
Page2
21
Marketing Plan
1. Executive Summery
M.M. Ispahani Ltd. has been operating its business in Bangladesh for a long time with an
admirable reputation. The area of business operation of the group is large as well as varied which
comprises ten separate companies ranging from tea to poultry.
With intent to provide high quality food products in competitive price, Ispahani Food was added
to the company line of this conglomerate. Ispahani food launched Marshal Chips in the year of
2000 considering the rapid popularity of fast food items.
Chips are popular snacks item in our country now a days. Within a short time this product has
ensured its position both in urban and rural area. The market size is fairly large and it is
expanding day by day.
Ispahani Chips started its journey with four varieties in its product category namely Prawn,
Vegetable, Chicken, and Potato. As time being the product was changed and modified
significantly to maximize the customer satisfaction. In 2003, there were three varieties in the
market (vegetable snacks potato cracker, and prawn). Though the initial response was good,
Marshal Chips could not maintain its image over the time and failed to create repeat customer.
There might be various reasons which caused the product failure to fulfill the expectation. The
reason may be problems in product positioning or it may be frequent changes in name and flavor,
or there might be lacking in strategies. But this is for sure that there was some lacking in
strategic planning in the initial level. Ispahani aired its TV commercials after three month of
product launching. It caused serious damaged in product positioning. Consumer was not aware
of this product at the time it was launched. So the product was not sold. Then again when
Ispahani went on advertise, it was very insufficient to catch the attention of the viewers. All these
things resulted in a failure of a prospective product.
In this circumstance, in our marketing plan we are thinking of launching new five brands. We
have analyzed the consumers, competitors and the company’s current conditions and compared it
with the competitors in this marketing plan. There we have mentioned about our objectives and
how we can achieve these objectives. In this marketing plan we have followed a strategy that is a
combination of differentiation and mass marketing strategies. We have also mentioned here that
Page3
who are our customers and by which we can satisfy their needs and wants of chips. For this,
reason we have created price segmentation of different brands.
2. Situation analysis
2.1: Customers
Chips is an all age product:
Chips are generally taken for granted that chips are a kind of kid’s food. But it is found that
people of all age enjoy chips and a large market segment for chips lies on the age group of 10 to
20. To the college and varsity students, this product has huge popularity.
Difference in child market and adult market of chips:
There is a significant difference in the preference of the child and adult for the same product,
chips. Children love most gift item along with the chips packet. In most of the cases they are not
bothered about the food value of chips. And though in some of the cases purchase decision is
made by the guardian, they are highly influenced by their kid’s preference. On the other side,
adult customer is very conscious about the product quality, food value and such things.
Therefore, before launching marketing promotional scheme, that commercial, poster, sticker,
leaflet, or gift item it must be cleared out to whom it is going to be positioned. To position in the
children’s mind maximum focus should be given on attractive gift item and TV commercial.
Here we do not need to be bothered that much about the product quality. But to position the
product in the adult market, ensuring quality is a must. For example, we can name meridian
chips, the second market leader brand in Bangladesh. They have targeted the child market. All of
their gift items and commercials have been offered accordingly. But regarding quality they are
far behind than that of the Bombay Sweets which has targeted the all age customer.
Consumer’s perception:
Regarding the previous brand of the snack item consumer in most of the cases was not familiar
that much with the brand. So there is no question about brand loyalty because even the brand
familiarity was not created as per it is expected for a brand to hold a substantial market share. So
the company must launch and continue TV commercials over the period.
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2.2: Competitors
Ispahani Chips has some hard competitors. After some days of launching Ispahani Chips, it was
in the leading stage of this market. But now its position in the market is very bad. Te main
competitors of Ispahani Chips are Bombay Sweets, Meridian, Ruchi, Sun, Pringles, and Lays.
Among these brands Bombay sweets have 4 different TV commercials for their four separate
brands. Meridian has different commercials for its brands of different flavor. Ruchi also has
different TV commercials for its different brands. Ruchi and Bombay sweets Potato Crackers
have been more visible in the Bangladeshi TV channel in recent days. Besides these,
commercials of Lays and Sun are frequently aired in the satellite TV channel.
Other than this Meridian was less visible in the electronic media for the recent days. But they
have done some exceptional marketing promotion which is posturing. They used colorful poster
in all over the country including railway station, bus terminal, and roadside wall to publicize
their latest offerings. Ruchi arranged an open air concert recently in Dhanmondi, Dhaka.
Observing these activities we can infer that competitors are thinking of going beyond of the
electronics media. Because, they have already used some publicizing media like these which are
unusual for this kind of product.
Ispahani has been continuously conducting studies and research time to time on this product
aiming to reveal the competitive position of the product. In 2001, Ispahani conducted a Post
Launch Monitor (PLM) survey and product test by a chartered firm (ORG-MARG QUEST
LIMITED). The study was carried out over 500 children aged between 6 to 15 years in urban
area of Dhaka and Chittagong. The study found that from the point of view of awareness and
usage Bombay Sweets Potato Crackers were highest among the respondents. Ispahani Marshal
Chips was in fifth position.
The other Brands standing from second to fourth position were respectively Meridian, Sun Real
potato, Lays.
Another research titled “Internship Report on Overall Market Position of Ispahani Marshal
Chips” was done to know the comparative market position of Ispahani Marshal Chips. It was
found from the research that Bombay and Meridian was the market leader in terms of bestselling
brand. These two brands are also ahead of Marshal Chips in terms of consumer’s brand
Page5
preference.
Another research conducted recently taking sample size of three thousand retail outlet in Dhaka
city, surveying the retailer and consumer revealed that Marshal Chips stands fourth position in
the market behind the brand of Bombay, Meridian, and Ruchi.
Bombay sweets are the undoubted market leader of this product. They got the advantage of being
first mover. They pioneered chips in Bangladesh. Though Meridian is comparatively new, they
have come up with significant market share within a short time. Same thing happened even in
more pace in case of Ruchi. Continuous promotion and strategic implementation led them to this
extreme level of successes.
Distribution network of the major competitors:
Most of the companies distribute chips through distributors except Ispahani, Meridian, and
Square. These three brands are distributed through their own distribution channel. Usually small
enterprises or wholesalers are selected as distributors considering some criteria like capital, risk
bearing capacity, network in the market, previous track record etc. Sometimes individual person
can also be chosen a distributor after receiving some advance money as security.
Chips are usually delivered to the distributor on advance payment basis and then from him doorto-door delivery is made to the wholesaler and retailer. Commission on sales are given on sales
volume, in fact the distributors buy the products directly from the producers at a certain price,
and supply it to the retailers and wholesalers at a price that includes their commission. Usually
the manufactures with their bigger organization are at the control.
(1)Bombay Sweets: Bombay Sweets have five distributors in Dhaka. It is usually door-to-door
distributing. These distributors are sole distributors for their locality. The manufacturer delivers
the products on specific days of the week to their place and he distributes it to the retailers with
the help of his employees. The distributor plays here the main role. The manufacturer provides
no other extra support like financial or Human resources. Bombay Sweets is the pioneer in the
packet chips industry in Bangladesh. They launched Bombay Sweets Potato Crackers in 1985. At
that time there was no other competitors for packet chips. Through their widespread network
they have made the products available in all over the country. Gradually the market has been
expanded and now there are as long as more than eighth competitors in the market. There are
more than twenty brands in the market with some international competitors. Besides packet chips
there is a huge market of homemade chips. Though they are market leader of chips industry they
are not direct competitors of Ispahani chips.
(2)Meridian: There are five distributors of Meridian in Dhaka who reaches the retailer while the
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sales office of the manufacturer delivers the products to the wholesalers. The commission is
nearly six percent on sales. No other facilities are admissible to them.
(3)Ispahani: Marketing of Ispahani Snacks is carried out by the major help from tea internal
division. For Ispahani Snacks there are exclusively some ASO with mechanized vehicle. Beside
this every depot has at least one rickshaw van for selling Ispahani Snacks and all other ASO’s.
The people who sell tea are also carried Snacks to retailers.
(4)Lays: Lays is the product of India. Now a day, it is so much popular to the people. The price
of Lays is comparatively high but its quality and taste is outstanding. The people who are the
wholesalers of other chips are the sellers of Lays in our country. They distribute Lays to the
retailers.
Price list and promotional strategy of some popular brands:
Product’s Name
Trade price
Retailer price
Trade promotion
Bombay Sweets potato
crackers
8
10(25g)
Bombay Sweets Mr. twist
13
15(30g)
Bombay Sweets Ring chips
5.20
6(20g)
Potato sticks
4.20
5(15g)
Meridian prawn
10.25
12(25g)
Sometimes 1pack
free for 1 dozen
Meridian chicken
10.25
12(25g)
//
Meridian real thai shrimp
10.25
12(18g)
//
Not available
Ispahani vegetable snacks
Ispahani potato crackers
8
10(25g)
Sometimes 1 pack
free per dozen
Ispahani real potato snacks
8
10(25g)
//
8.4
10(25g)
I pack free per 1
dozen
Ruchi pizza flavor
Page7
Ruchi chicken flavor
8.4
10(25g)
Ruchi tomato flavor
6.5
8(13g)
Pran Crackers
8.25
10(25g)
I pack free per 2
dozen
Pran shrimp
8.25
10(25g)
I pack free per 1
dozen
10
12(20g)
Sun Real potato(Tomato/ mix
masalla/garlic)
8
23.25
46.20
10(14g)
25(35g)
50(75g)
Pringles chips
46.25
50(40g)
14
30
65
245
16(13g)
35(30g)
175(61)
275(184g)
BD Chicken crackers
Lays (magic masala/potato/
chicken)
Table: 1
Favorite chips brand:
It is found from our survey that more than 52% of the consumers refer Bombay Sweets as their
favorite chips Brand. The second position was of Meridian and it was 32%. Another important
thing here is about Lays. This brand has come up to third position within a very short time. It
was possible because their continuous TV commercials aired on the satellite TV channels. But,
as the price of Lays is comparatively high, Sun Real potato take a good place among people.
To the retailer Bombay is the most profit earning brand. Sun, Lays and Meridian placed
respectively second, third and fourth position. And Ispahani is at the fifth place. Since Bombay
Sweets sells most, So Bombay is the most profitable brand to them.
2.3: Company
Page8
Ispahani in Now a Day:
M.M. Ispahani Ltd. is completely professional outfit. The organizational strength comes from a
dedicated workforce. The team has some of the best planners, architects, engineers, financial
experts and marketing professionals. Each area of work is departmentalized on a purely
functional basis and each directed to achieve qualitative superiority.
The Ispahani Group is a very large & old company comprising over 10 separate companies
engaged in various business activities including –

Tea

Travels

Securities

Poultry

Foods

Media

Real Estate

Textile

Jute

Shipping
ISPAHANI FOODS LIMITED:
Ispahani is the spices brand name that moves to the western Indian city of SURAT in 1820 and
moved to Madras where they made their base. They had extensive business interests in India,
Iran, Burma, and Egypt.
Ispahani established an office in Dhaka around 1875 to trade indigo and hides. An office in
Calcutta followed this in 1900.
The group has introduced its – venture in the food industry in 2000. It mated with various types
of chips. The brand is called Ispahani Marshal Chips. Now this division is operating under the
support of tea division Ispahani Food Ltd. is the latest addition to Ispahani group. Under the food
division snacks food item are being introduced. Now a day’s chip is the most popular snacks
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item. With the increasing demand of fast food, the demand of chips increased, as the part of this
fast food. Chips market in Bangladesh is growing day by day and the market is much more
potential. For the demand of time Ispahani Chips launched five types of chips on 22nd April in
2000. The plant covered approximately 25000sq. ft with high hygienic standard. The plant is
situated in Pahartali, Chittagong. The plant is well equipped with state of the art specialized
processing machines and equipment, valued around half million USD. The machine is Originate
from USA, Australia, Japan, and Malaysia. Pellets and flavors are imported; the tea division
handles the procurement. In the factory it is processed into final products and packed untouched
by hand. Marketing of the Marshall Snacks are carried out by tea internal division nationwide
strong distribution channel. They also prepare TV advertisement and take other promotional
activities to establish this new product in the market.
Managerial hierarchy of Ispahani Chips:
Manager
Jr. Assistant
Production
Executive
(Fry)
Dy.
Executive
(Packing)
Asst. Sup. (1)
Dy. Executive
(Q/C)
Office
Tech. Asst. (1)
Packer (6) Female
Operator (1)
Operator (2)
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Sweeper (2)
Tech. Asst. (2)
Administrative
Officer
Tech. Asst (8)
Accounts Officer
Helper (1)
Accounts Asst.
Vat-Clerk
Figure: 1
3. Market opportunity and issues
It can be hoped that if people really like our products and as our product quality is good there is a
big change to become the market leader. Though there are many competitors and they compete
with almost the same product this is the main issue in terms of market opportunity. Because now
we come into the market with five new different brands of different taste and flavor.
4. Objectives
We have a defined mission that goes a long way in explaining what we are and how pursue our
business. The objectives of Ispahani chips are:
Providing better services to the people.
Affordable pricing.
Maximizing profit through increasing total sales volume.
Achieving 30% market share within one year.
Becoming the market leader in chips market within 2 years.
5. Marketing Strategy
As this time ispahani chips is coming back with a great hope we have to maintain some strategy
to grave the market. To make the product acceptable and also to increase its acceptability we
have to follow some techniques. These can be-
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 selling the product with the low price than others.
 provide better quality.
 taste or flavor can be changed.
 give more by the same price.
 Give free gifts with each packet.
 can involve in some social welfare.
 sponsor in different cultural, educational or sports programs.
 give free chips with other company products.
 sampling in different places like in schools, colleges and also in other market places.
The strategies we follow:
We will follow differentiation and mass marketing strategy in a combined way. Because1. Differentiation: We want to launch some different products from existing market. By
bringing change in taste and flavor, we will make our product different from our
competitors. We will also improve the quality of our products. We will try to provide more
quality than our competitors do. Moreover, we will differentiate our product not only in taste
but also its packaging because we all are well known that packaging plays a great roll in
products selling. People, mostly children get attracted by colorful packet.
2.
Mass marketing: We want to apply mass marketing theory. We are creating various flavors
chips by concerning not only children but also people of all ages. So that, we pricing our
products in different categories based on peoples need and want.
Page12
6. Target Market
Our target market in Bangladesh:
Chips is a kind of mouthwatering food. This food was introduced for the first time in our country
in the decade of eighty’s. Initially the market was very small. But in course of time the size of
the market has been expanded at a significant rate. Now there is a widespread market of chips in
Bangladesh. The demand is so high that despite of the existence of a number of local
manufacturers, chips are also coming from other countries. Though the common belief is that
chips is a child food but the reality is people of all age have chips frequently. Chips can be easily
found in the luxurious shopping mall in the city as well as in the grocery shop in a remote village
of the country. So it’s a huge market of chips in Bangladesh.
From upper class to lower class, people of all strata of the society have demand for this food. In
general, people of middle class to upper class are the major consumer of this product. Though
now a day’s lower income group of the society, even a rickshaw puller or day labor also buys
chips either for themselves or for their wards. A major portion of Kids under 10years of age want
chips because of the inside gift item they receive with the chips pack. Sometimes they take the
purchase decision but most of the times decision is taken by their guardians. But their brand
preference play role here.
We have consulted with 50 people of different ages to identify the presentence of different ages
consumers of chips.
Age group of consumer of chips:
Respondent’s
Age
Frequency
Percent (%)
Cumulative Percent
Below 10
6
16
16
10 to 20
22
44
60
21 to 30
18
36
96
Above 30
2
4
100.0
Total
50
100.0
Table: 2
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Age group of consumer of chips
4%
16%
Below 10
36%
10 to 20
21 to 30
Above 30
44%
Figure: 2
7. Positioning
In all its activities, we are giving stress on
Increased standard of customer service and care.
A dedication to aid to all roles that human development plays in the aid process.
Respecting each other as individuals and encourage to high performing work.
Giving opportunities for personnel development.
To prepare good relationship with suppliers and other supplement partners.
8. Marketing Mix
8.1: Product:
As the market condition of our existing brands is not good and our relative market share and
market growth rate is low, that’s why we want to stop the production of our existing products.
Than we want to introduce our five new brands with the market. Our new five brands are
Ispahani Pure snax potato chips (Tomato ketchup flavor)

Ispahani Pure snax potato chips (Magic Masala)
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
Ispahani Pure snax potato crackers (Salsa)

Ispahani Pure snax potato crackers (Hot and spice)

Ispahani Pure snax potato crackers (Tandure chicken)
8.2: Price:
Regarding pricing the researchers’ view is that there is flexibility in the market to price the
product. Chips could be priced between ranges of tk.7 to tk.10 provided that its packaging and
product quality are ensured. Color of packet is very important here. In our marketing plan, we
have shown the reasonable and competing price of our new five brands.
Price of our Chips brands:
Brand name
Price(gm)
Pure snax potato chips (Tomato ketchup
flavor)
Pure snax potato chips (Magic Masala)
6(13)
10(25)
20(55)
7(13)
12(25)
20(50)
Pure snax potato crackers (Salsa)
6(13)
10(25)
20(55)
Pure snax potato crackers (Hot and spice)
6(13)
10(25)
20(55)
12(25)
20(50)
Pure snax potato crackers (Tandure chicken)
Table: 3
8.3: Place:
The present distribution channel of Ispahani Marshal Chips is not suitable for launching a new brand.
Because within this channel the major focus is given on only to tea product. In most of the cases it is the
same distributor who takes care of both the product. But to minimize risk they emphasize on tea product.
Even the sales force is somewhat reluctant to bargain for chips item in comparing to tea. Sometimes, they
only visit and offer chips to those retailers who keep tea item. It hinders the chips item to be established
as a separate brand.
By observing the distribution channel of the competitors we can comment that most effective distribution
Page15
channel for chips item is two step distribution channel like one shown in the bellow:
Two steps distribution channel:
Manufactur
er
Distributor
Retailer
Consumer
An alternative distribution channel may be used by introducing a nationwide distributor. This
distributor will be of Ispahani and he will distribute only snacks items. From him all other
distributors across the country will receive products. The main objective of this network is to
establish snacks item as a strong brand in the market. This is a concept only. To implement this
we will need to work out on its human resources and business plan. According to the proposed
distribution channel the network will be as bellow:
Manufacturer
Nationwide
Distributor
Distributor
Retailer
Consumer
Figure:3-Distribution Channel
8.4: Promotion:
There are many promotional activities those we could take. But we only take the following
promotional activities to increase our sales sampling in different places like in schools, colleges and also in other market places.
 involving in some social welfare .such as-scholarship, charity,donation.
 sponsoring in different cultural, educational or sports programs.
 giving free gifts with each packet.
 advertising in electronic, print media, bill board.
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Different gift items for different age group:
Gift item
Age group of consumer
10 to 20
21 to 30
7%
2.20%
1.60%
2.40%
2.20%
2%
4.50%
7%
14%
14.50%
5%
6%
8.30%
2.20%
0.70%
0.50%
2%
0.30%
43.30%
39.10%
Below 10
2.80%
3%
1.80%
5.50%
Display card
Toy
Tattoo
Pokemon
Sauces
Chocolate
T shirts
Cap
Sticker
None
Pen
1%
0.50%
14.60%
Above 30
0.50%
2%
0.50%
3%
Total
Preference (%)
12%
7%
6%
17%
29%
14%
11%
1.20%
0.50%
2%
0.30%
100%
Table: 4
Preferred gift item for different age group
35
30
Age
25
Above 30
20
21 to 30
15
10 to 20
Below 10
10
5
n
Pe
r
on
e
N
ke
ap
St
ic
C
s
ol
at
e
T
sh
irt
s
uc
e
ho
c
C
on
Sa
ke
m
Ta
to
Po
To
y
D
isp
la
y
ca
rd
0
Gift item
Figure: 4
To the consumer of below 10 age group, Pokemon is most preferred gift item. And for the10 to 20 and 20
to 30 age group this is sauces. Among the various gift item sauces was named highest number of times.
Page17
Chocolate and Pokemon were respectively second and third highest chosen gift item. T-shirt was chosen
by 11% of the consumer and peoples of the age group of 10 to 20 preferred most this item. Consumer of
below 10 age group did not prefer sauces. This is because they do not usually bother much about the taste,
flavor or food value out of things they have rather they care much about entertaining item like pokemon
card, display or tattoo etc.
Time slot for TV commercial
Most of the chips commercials are aired on TV before popular serial. But the most popular
program in private channel is news at night. All the channels broadcast news at least once within
the time slot of 9 pm to 10.30 pm. By airing commercial in private channel before news at night
it is possible to reach to maximum viewers.
8.5: Process:
The production process of Ispahani chips is mentioned here:
Production flow chart:
Raw Materials
( Pellets)
Dryer (10-12) hrs
Duration with 45-50 C
Temperature
Hopper
Fryer (frying machine) 178182 C frying temperature
Oil observation
Page18
Conveyer
(Burn chips sorting)
Flavor mixing
(Mixer machine)
Chips packet (Packing
machine)
Per minute 40 packets
Conveyer
(Single pack)
Dozen & Gross pack
Floor Stock
Delivery
Figure: 5
9. Review and Control
Both primary and secondary data have been used in this research. Primary data were collected by
conducting survey through questionnaire. The main source of secondary data was company’s previous
research materials. The quantitative data was analyzed by using the SPSS software. For graphical data
presentation Microsoft Excel has been used.
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10. Appendix
Appendix 1. Questionnaire for the Consumers
Mr. /Miss,
Assalamu alaikum……
As a part of our marketing plan, we are doing a survey on Chips Market of Bangladesh. We need some
information regarding various aspects of some popular brand of Chips. We request you to co-operate us
by answering some questions to make the research successful. We assure you that all your answers will be
kept confidential and used only for academic purpose.
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Q.1 Which one is your favorite chips brand?
a) Meridian
b) Bombay Sweets
c) Ispahani
d) Pringles
e) Pran
f) BD
g) Sun
h) Ruchi
i) Lays
Q.2 Which attributes of the following do you considers most when you purchase a chips?
a) quality
b) price
c) availability
d) gift item
e) flavor
f) others
Q.3 What types of gift item do you prefer most with chips?
a) Display Card
b) Toy
c) Tattoo
e) Sauces
f) Chocolate
g) Others
d) Pokemon
Q.4 Which information source played major role to chose your favorite brand?
a) TV commercials
b) Friends
c) Family members
d) Retailers
e) Others
Q.5 In what age group do you belong?
a) Below 10
b) 10 to 20
c) 20 to 30
d) Above 30
Thank you very much for your co-operation.
Appendix 2: Questionnaire for the Retailers
Mr. /Miss,
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Assalamu alaikum……
As a part of our marketing plan, we are doing a survey on Chips Market of Bangladesh. We need some
information regarding various aspects of some popular brand of Chips. We request you to co-operate us
by answering some questions to make the research successful. We assure you that all your answers will be
kept confidential and used only for academic purpose.
1. Which Chips do you receive most from the distributor or sales people? Please mention the name
a) Meridian
b) Bombay Sweets
c) Ispahani
e) Pran
f) Co-cola
g) Sun
i) Kurkure
j) Lays
k) Others
d) Ruchi
h) Pringles
2. Which brand / brands does the customer want most from you? (Record the name as the order he
says)
a) Meridian
b) Bombay Sweets
c) Ispahani
d) Ruchi
e) Pran
f) Co-cola
g) Sun
h) Pringles
i) Kurkure
j) Lays
k) Others
3. Please mention the age group who buys chips more.
_____________________________
4. What kind of incentive/benefits do you receive from the manufacturer of the brand mentioned in
Q.1? (Record separately for incentives of each of the brands)
-
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5. What kind of incentives do you expect from the manufacturer?
………………………………….
6. How much volume do you sale per week (mentioned in Q.1)
a) Meridian
b) Bombay Sweets
c) Ispahani
d) Ruchi
e) Pran
f) Co-cola
g) Jack &Jill
h) Pringles
i) Kurkure
j) Lays
Thank you very much for your co-operation.
11. Bibliography
a) Internet source:
 http://www. wikipedia.org
 http://www.google.com
 http://www.Ispahani com ltd.com
 http://www.Ispahani food ltd.com/bd
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b) People/Organization:
 Md. Shahid, Jannat General Store, Adabor, Dhaka.
 Mahbuba General Store, Adabor, Dhaka.
 Khan Departmental Store, Ring road, Dhaka.
 meena bazer, Ring road, Dhaka.
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