Business Project 2014

Business Project on Manufacturing of Leather Products
For the requirements of Master of Commerce degree
Company Name: Leather House Sialkot Pvt Ltd
A Business Project Report Submitted

In Fulfillment of the Requirements
For the course MGT-410
M.Com Session 2013 (Morning)
Ali Raza (Group Leader)
12014954-020
020
Maha Shabeerr
12014954-059
059
Qamar Zaman
12014954-042
042
Hafiza Saba Safdar
12014954-033
033
Sidra Munawar
12014954-013
013
Faculty of Commerce & Accountacy)

Instructor: Mam Naila Badar (Faculty
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DETAILED CONTENTS OF BUSINESS PROJECT
1. Executive Summary:
The opportunity
Problems to solve or need to be filled
Description of the business model
The Target Market
The Management Team
Brief Summary of Financial Projections
Description of What the Business Needs
The amount of capital needed and what the capital will be used for, if the plan is
going to a potential investor
Exit strategy for investors (if the plan is going to investors)
2. The Business:
A. The Opportunity
Problem to solve or need to be filled

How the proposed business solves the problem or fills the need
Brief company history or background
Company mission and objectives
B. Competitive Advantage
Description of the business model
How the business will create a sustainable competitive advantage
Current Status and Requirements
Description of where the business stands today
Description of what the business needs to move forward
3. Management Team:
A. Management Team
Management experience
Management ability
Technical expertise
B. Board of Directors
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Number of directors
Composition of the board
C. Board of Advisors
Number of advisors
Composition of advisory board
How the advisory board will be used
D. Key Professional Service Providers
Law firm
Accounting firm
Business consultants
4. Company Structure, Intellectual Property and Ownership:
A.
Organizational Structure
B.
Organizational chart
Description of the organizational structure
Legal Structure
Legal form of organization

Ownership structure of the business
C. Intellectual Property
Patents, trade marks and copyrights applied for or approved
5. Industry Analysis:
A. Industry Description
Industry trends
Industry size
Industry attractiveness (growing, mature or decline)
Profit potential
B. Target Market
Description of target market

C. Competitive Position with Target Market
Competitor analysis
6. Marketing Plan
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A.
B.
C.
D.
E.
Matrix ( BCG, Product competitive grid)

PEST, SWOT & TOWS Analysis
Porter's Model
Competitive Grid
Product Feasibility and strategy
Product strategy
Concept testing
Usability testing
F. Pricing Strategy
G. Channels of Distribution
H. Promotions and Advertising
I. Marketing Material Required
Flex (3*5)
Standee (5*2)
Brochures
Visiting cards
Newspaper or magazine ad
Website
Any other marketing material
6. Operations Plan:
A. Method of Production or Service Delivery
B. Availability of Qualified Labor Pool
C. Business Partnerships
Types of business partnerships
Purposes of business partnerships
D. Quality Control
E. Customer Support
Customer support strategies
Customer support obligations
7. Financial Plan:
A. Capital Requirement for the Next Three Five years
Sources and uses of funds
B. Overview of Financial Projection
Explanation of how financial projections are prepared (assumption sheet)
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C.
D.
E.
F.
Income Statements
Cash Flow Projections
Balance Sheets
Payback and Exit strategy
8. Critical Risk Factors:

A. Management Risks
B. Marketing Risks
C. Operating Risks
D. Financial Risks
10. Appendix (separate file)
A. Supporting Documents
Resume of founder and key employees
Pictures of product prototypes
Other documents as appropriate
Legal documentation
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DEDICATION
At first dedicating this work to Almighty ALLAH, without his mercy and
sympathy we were not able to accomplish this work Almighty ALLAH gave us
power and confidence to done our business project and also HOLY PROPHET
HAZARAT MUHAMMAD (Peace be upon him) who is a light for humanity. We
also dedicate this report to my parents, and honorable teachers and all my
friends for being with us and helping us in each and every difficulty which I faced
in this Project completion and all those who helped us, trained and polished our
abilities at University of the Gujrat.
ACKNOWLEDGEMENT
First of all we thanks to my Almighty ALLAH who gave us power and
confidence to complete of business project and HOLY PROPHET HAZARAT
MUHAMMAD (Peace be upon him) who is a light for humanity.
We are also highly thankful to the cooperation of Mam Naila Badar
(Faculty of commerce & Accouncy) Mam Sadia Bawer (Faculty of commerce &
Accouncy) and Mr. Bilal Ahmad (Faculty of commerce & Accouncy). I am very
thankful to my entire sincere group fellow to whom I had ever remembered for
their continued encouragement moral support as well as substantial cooperation
during my critical moments.
I am also thankful to Mam Naila Badar and whole staff of our department
of University of Gujrat for the brilliant and marvelous guidance, assistance and
inspiration.
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EXECUTIVE SUMMARY:
Leather has become a modern accessory in day to day life. Everybody uses it in
some form or the other due to which it is always in demand for comfort, sports and
fashion. Leather house constitutes a variety of products starting from belts, jackets,
purses, luggage and bags, musical instruments, garment tags, gift items, etc. A career in
leather technology is a lucrative option in Pakistan. There are mainly three areas of work
in this industry: designing, manufacturing and marketing. This industry is mainly
centered in Karachi, Sialkot and Lahore. Government of Pakistan aslo want to become
the leather sector as model sector in Strategic Trade Policy Frame Work 201215 with a
view to enhance its growth. The leather industry has potential to grow up to $3 billion in
next three years which is stagnant at $1 billion for last many years. To seeing these
possitive and enlightend future of this industry we are going to work and start this project
of completion of our study in University of Gujrat. In this report we defined the
feasibility of our project, opportunity and critical success factors of the business. Here we
also given the complete financial, marketing and production plan of the business.
Our purpose to work on this project is to start the leather products business in
Paksitan for export purpose because leather sector is the second export earning sector of
Pakistan. And our business can create the job opportunities for the population of Pakistan
and can contribute to Pakistans national income.
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THE OPPORTUNITY:
The opportunity for us is to make the low cost leather products from the byproducts of the leather factories in Sialkot like belts, purses, bags garments tags etc in
starting. But after that we want to enter in the international market for exporting the
leather products especially leather garments in international market like Europ, Korea,
German, USA, UK and Italy. Because many factories in Sialkot ignore small orders and
customers in local as well as in international market. And they waste their material that
we can use for belts, purses, bags and footwear etc etc. And in Sialkot we can utilize
better the labor engage in leather garments manufacturing through motivation and
training and development. We observe that labor is not happy from their employers and
so their productivity is less as should be. So we can increase their effectiveness and
efficiency through proper training and development.
PROBLEM TO SOLVE OR NEED TO BE FILLED:
Many local customers who wants to leather products from high quatlity of leather
we will serve them on periority basis. In starting days we will buy the small pieces of
leaher from factories and will make the small leather products like belts, purses, bags and
footwear. After that we shall try to integrate with some tanneries and international buyers
to produce leather garments for export purpose. And there are many expert workers of
leather garments also available in Sialkot in less expensive wages. We will hire them and
focus on their proper training and development. Through proper trained employees we
can get the better services and make the better living standard of employees. Because its
no doubt human resources can bring the superb change in business.
DESCRIPTION OF BUSINESS MODEL:
A business model is the strategy that a company uses to generate revenue from
its product or service offering to people. We will focus on Research and development,
Human resources and electronic commerce, highly advertising as well as low priced
quality products to customer. We will be closely to customers needs and expectation and
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will try to make the product as customer demanding. Because our business is fashion
oriented and every time we have to observe the customer. So we will be closely to
customers needs and through fullfilling their needs we will generate revenue. And
second one is huamn resources through proper training and development and motivation
we can improve the effectiveness and efficiency of the labot which will increase our
productivity which can contribute handsome share in our profits. Third one is electronic
commerce becuase now the world gonig to global and people try to buy the online rather
than window shopping. So through online selling to customer we can serve directly to
customer in better and quickly way. So electronic commerce will also contribute
handsome increase in sales volume in bother local and international market. The
advertising has became popular with the growth of TV and internet where the TV stations
earned revenue indirectly from people looking to promote services to the audience they
attracted. We will offer advertising to access the tartgeted consumers through TV and
Internet.
However, this business model is increasingly difficult to justify if it is our main
revenue stream. For a start, the landscape is extremely competitive and advertisers are
spoilt for choice. Building brand awareness and translating that into site visits is a very
difficult and costly challenge but we will try to make the best efforts for our brand
awareness.
We will try to know about different types of leather, but also try to know about
fashion trends. Visit garment trade shows to see what the latest trends. Constantly we will
try to observe the product, cost and manufacturing methods. As in other sectors of the
leather industry, we will specialize within one particular area of the leather garment
industry, as this will keep our production costs down and make us highly experienced in
our area.
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THE TARGET MARKET:
We will target more than one segment from the market segmentation we do for targeting.
American market is the main market for Pakistani leather apparel and clothing so we will
target the American market.
Canada and Russia also have an average temperature of 5 or -6 C are the coldest
countries in the world and people of Russia and Canada also have huge demand of leather
garments.
Ziarat, Kashmir and Hazara are famous for its extreme climate with very cold winters in
Paksitan so we will target these areas also.
Heavyweight clothing is needed for the winter in Europ, German, Korea and Russia so
we can target them.
Traditional Russian men like to leather garments as compared to others and have
attachments to leather garments.
Russia being cold country has huge demand for leather products.
Russians like dress that are very stylishly so we have the best workers that can make
every type of style so we can target them easily.
There are different classes in Russia with different buying power then we would be
targeting upper middle class.
THE MANAGEMENT TEAM:

Five Inspired Leaders:
Our highly experienced Senior Management team is building a new kind of AAA Leather
business that will give our leather customers the best value from finished leather.
ALI RAZA MALIK (Chief Executive Officer)
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As the leader of our team and a prominent expert in the leather garments business,
Ali knows firsthand that supplying the correct grade and quality of leather garments to
our customers. For long term serviving in the market goods quality leather production is
essential to building long term relationships with customers and will help position. His
extensive insights and knowhow come from over 3 years of proven leather industry
experience and continouse study of leather industry.
Specialties of Ali Raza
Effect Team Management Skills
Effect Time Management Skills
Good Administrator
Stress Management
Self Management
Pro-active and good initiator
Possess capability to work effectively under pressure, meet deadlines and adapt to
changes.
MAHA SHABIR (Chief marketing officer)
In the field of marketing, MAHA SHABIR has distinguished himself on many
levels of marketing. She is an innovative thought of marketing leader, a new graduated
from University of Gujrat, well-traveled speaker, social activist, and trusted consultant.
MAHA SHABIR has secured standing as one of the great business thinkers of our team.
Specialties of Maha Shabir
Marketing Management
B2B Marketing
International Marketing
Distribution Channels
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International Business
Innovation and Creativity
QAMAR ZAMAN (Chief Operating Officer)
Technology) Persons with hands on experience in Leather goods manufacturing,
quality, PPC and can meet production target & time schedule. And have good technical
and analytical skill, communication and organisational skill. He is detlail oriented and
enthusiastic.
Specialties of Qamar Zaman
Qamar Zaman can pay full attention to what other people are saying, taking time
to understand the points being made, asking questions as appropriate, and not
interrupting at inappropriate times.
Using logic and reasoning to identify the strengths and weaknesses of alternative
solutions, conclusions or approaches to problems.
Motivating, developing, and directing people as they work, identifying the best
people for the job.
Talking to others to convey information effectively.
Considering the relative costs and benefits of potential actions to choose the most
appropriate one.
Monitoring/Assessing performance of yourself, other individuals, or organizations
to make improvements or take corrective action.
Managing one's own time and the time of others.
Identifying complex problems and reviewing related information to develop and
evaluate options and implement solutions.
Adjusting actions in relation to others' actions.
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SIDRA MUNAWAR (Corporate Development and Chief Legal Officer)
She leads our company for legal, public policy, communications, corporate
development/mergers and acquisitions, and product quality operations.
SABA SAFDAR (Management team/executive Management)
Saba safdar have the highest level of organizational mangement who have the
day-to-day responsibilities of managning our company. She hold specific powers
conferred them with and by authority of the board of directors and top management. She
has the most difficult reponsibility of makin teams and focusing on targets of the
company.
Specialities of Saba Safdar:
Managing their functional area and the resources allocated to them.
Attract and retain great people.
Communicate effectively so that everyone in their unit understands the company's
vision, mission, values, and plan; how their job relates to the plan, and the results
expected of them.
Being a role model she can work as an innovation, teamwork, and problemsolving.
Protect and build a company culture that supports growth.
BRIEF SUMMARY OF FINANCIAL PROJECTIONS:
In starting of our business we are going to acquire needed funds from our own
family sources and friends. But after starting the business we can acquire funds from
different options like banks, institutions etc. But when we will go to international market
for export purpose we can issue shares of the compay for increasing our capital. And for
purchase of raw material many banks provide the laon against customer order only which
can meet our financial needs. Another option is also available for our team which is
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Prime Minister (Nawaz Sharifs) loan scheme without any hight interest rate which is
opportunity for us.
DESCRIPTIONS OF WHAT THE BUSINESS NEEDS:
We need to maintain consistent growth of 20 per cent and that can be done by the
government taking certain steps and entrepreneurs adding value to products. The
availability of leather is a major cause of concern for the company and will be a major
factor which will decide the growth of our company. We don't have organised animal
farming in Pakistan. As a result, there is acute shortage of raw material. So we request
some policy interventions to increase the supply of raw material in the domestic market
either by increasing the export duty or banning the export of raw material.Further, the
state and Central government should introduce investor-friendly policies. The leather
industry comes under the Red Category - polluting industries - and there should be not
any fear among the industrial community. The state government should set up necessary
infrastructure like effluent treatment plants for treating pollutants and provide us a
subsidy for setting up treatment plabts for in house wastes. Since Pakistan has a very low
share of the global market, the industry needs to create new capacities and production
centres of value-added leather products. In addition, the industry needs to explore new
markets for exports besides China, Russia, Italy and the United States.
THE AMMOUNT OF CAPITAL NEEDED AND WHAT THE CAPITAL WILL
BE USED FOR, IF THE PLAN IS GOING TO A POTENTIAL INVESTOR:
We initial capital requirement is 10 Million Pak Ruppees for starting the business
of leather. And this initial capital will be spend on legal and economic farmalities of the
company. And we will use it for setting the first chain of machines for production in the
factory. And after that we will raise our capital through issueing shares in the name of
company.
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EXIT STRATEGY FOR INVESTORS:
Business internationaly and procedure will be follow that is given in the
partnership act 1932. And our idea is to convert our investment into shares whether we
are in partnership. And company will be listed in stock exchange so any investor can sale
and purchase of our companys share in stock exchange of the Pakistan easily.
THE BUSINESS:
THE OPPORTUNITY
The opportunity for us is to make the low cost leather products from the byproducts of the leather factories in Sialkot like belts, purses, bags garments tags etc in
starting. But after that we want to enter in the international market for exporting the
leather products especially leather garments in international market like Europ, Korea,
German, USA, UK and Italy. Because many factories in Sialkot ignore small orders and
customers in local as well as in international market. And they waste their material that
we can use for belts, purses, bags and footwear etc etc. And in Sialkot we can utilize
better the labor engage in leather garments manufacturing through motivation and
training and development. We observe that labor is not happy from their employers and
so their productivity is less as should be. So we can increase their effectiveness and
efficiency through proper training and development.
PROBLEM TO SOLVE OR NEED TO BE FILLED:
Many local customers who wants to leather products from high quatlity of leather
we will serve them on periority basis. In starting days we will buy the small pieces of
leaher from factories and will make the small leather products like belts, purses, bags and
footwear. After that we shall try to integrate with some tanneries and international buyers
to produce leather garments for export purpose. And there are many expert workers of
leather garments also available in Sialkot in less expensive wages. We will hire them and
focus on their proper training and development. Through proper trained employees we
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16


can get the better services and make the better living standard of employees. Because its
no doubt human resources can bring the superb change in business.
BRIEF COMPANY HOSTORY OR BACKROUND:
Leather industry, including leather products, is the second largest export earning
sector after textiles1in Pakistan. Currently, this sector is contributing around $ 874
million 2a year but has the potential to multiply volume of exports with the
improvement of quality and diversification in different range of products, specially
garments and footwear. Leather garments and footwear is a joboriented sector providing
employment to a very large segment of the society besides earning foreign exchange for
the country.The leather industry consists of six sub-sectors namely, Tanning, Leather,
Footwear, Leather, Garments, Leather Gloves, Leather Shoe Uppers, and Leather Goods.
The Tanning industry plays a vital role in the progress of these sub-sectors by
providing the basic material i.e. leather. Today, Pakistan is among the leading
countries in the production of Leather Garments and Gloves. The leather and leather
made-ups industry plays a significant role in the economy of Pakistan and its share in
GDP is 4%3. The leather finishing and made ups industries represent an important
sector in Pakistan, contributing almost more than half a billion US dollars4in foreign
exchange earnings to the national exchequer. Export of leather and leather items was
$1.22 billion in 2007-08, $959 million in 2008-09 and $867 million in 2009-105.
These figures show that in the year 2009-10 exports have declined to 30 per cent
of what Pakistan was exporting in the year 2007-08 which is an alarming
situation. Exports of 2010-11 have shown an upward trend but this was mainly due to
higher prices of leather in the international market while in quantitative terms the
increase was negligible. 1.5 million animals were perished in 2010 floods and 95,523
animals were exported from July 2010 to March 2011. This resulted in an acute shortage
and increased prices of mutton from Rs270 to Rs450 and
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beef from Rs154 to Rs350 per kg from 2010-11 to 2011-12. The Ministry of Commerce
has always been in favor of exporting value added products like meat, its products and
finished leather goods. The export of live animals affects local meat and leatherindustry
negatively. Therefore, the government is in the process of establishing Halal Food
Certification System in Pakistan. This will help Pakistan to enter in the $600
billion6 international market.
At the time of independence there were only a few tanneries producing sole
leather at a small scale.
In the early days of independence some tanneries were
established in Karachi. In 1950's some were established in Lahore and adjoining

areas.
The industry has flourished rapidly since then.During 1950s
well-equipped
tanneries were set up at Karachi and Lahore, while during 60s and 70s more units were
established at Hyderabad , Kasur, Sialkot, Multan, Sahiwal and Gujranwala. Starting with
the production of picked and vegetable tanned hides and skins, the tanneries,
today are producing not only wet blue and crust but also fully finished leather. The scope
of this project is limited to analyze the Pakistan leather and footwear sector against India
by using trade data of 2010 as trade figures of the post liberalization period are not
available. The report is aimed to identify new challenges and opportunities that would be
faced by Pakistan as a result of trade liberalization between the two countries. This
report is based primarily on desk research. Due to time, resource and budgetary
constraints detailed interaction with stakeholders was not possible so the analysis done in
this report is more focused on statistical data analysis rather than direct input and
feedback from the relevant stakeholders. Sialkot is known, as export city of Pakistan. It is
well known city of the world due to export of leather, sports and surgical products in the
global market. The products of the Sialkot admired by the people of the world. Leather
industry of Pakistan which is the second in rank in contributing the foreign exchange in
the country. And due to decline in the textile industry it is coming to number first. And
Sialkot is producing high quality of leather products in the world. Sialkot manufacturing
and exporting the following products in the leather field that are leather garments, leather
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18


gloves, leather bags leather shoes and leather working gloves. The company has
employed enormous efforts in updating its facilities with the latest technologies meeting
international standards and customer satisfaction.
COMPANY MISSION AND OBJECTIVES:
Nature of the Organization:
AAA leather is the leather manufacturing and exporting of leather products
company in Pakistan. In these days company is the major contributor of revenue to
government of Pakistan in the head of leather garments exporting. The major activities of
company is to manufacture the leather garments and their export to US, Europe and
Germany.
Vision:
Leather we do it better
Mission:
To improve the quality of products up to customer satisfaction level, to satisfy
the customer by taking quarterly feedback from them and improve the quality of work by
providing monthly training to workers.
Objective:
The objective of company to use latest technology in its manufacturing process
and give proper satisfaction to the entire customers and new customers and expands his
business in the whole world.
Competative Advantage:
Description of business model:
Leather has become a modern accessory in day to day life. Everybody uses it in
some form or the other due to which it is always in demand for comfort, sports and
fashion. So we are going to start the manufacturing unit of the leather products and for
the purpose of exporting it to USA, German, Italy, France and Korea for creating new job
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opportunities for the population of Pakistan and for increasing the exports of Pakistan.
Our source of Finance will be probably 10 percent from our own resources and 90
percent from loans in starting stage.
HOW THYE BUSINESS WILL CREATE A SUSTAINABLE COMPETITIVE
ADVANTAGES:
We are attaining sustained competitive advantage through following sources:
SUPERIOR PRODUCT OR CUSTOMER SUPPORT
Our ability to provide superior product at an affordable rate backed by a strong
customer support system.
LOW PRICING
Our low prices as compared to other big brands in the international market will be
our competitive advantage in Pakistan.
HIGHLY TRAINED AND MOTIVATED LABOUT FORCE:
In our local ragion our labour force is highly trained and motivated. So our
turnover is also low as compared to other firms because we are spending dollars for the
proper training and development of the labour force.
CURRENT STATUS AND REQUIREMENTS:
The countrys Large Scale Manufacturing (LSM) has registered positive growth
of 1.85 percent during the July-Sep first quarter of the current Fiscal year 2013 over the
corresponding period of the last 2012. The manufacturing items witnessed growth during
the first quarter over the same periodof last year included leather products (5.56%).
Pakistans share in the world leather market remains low (at around 3%), but is none the
less considered a major exporter of leather products. There is therefore considerable room
for export expansion for us.
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Tanned leather industry is facing continuous decline in the exports of finished
leather, which stood at $401.890 million during July 2011 to May 2012, as against the
export during the same period of previous financial year of $422.722 million, depicting a
decline by 4.93 percent so the need is to again restore its position in the international
market. Availability of quality raw hide is a consistent threat due to smuggled and
exported produce so the government of Pakistan should take serious actions to stop the
smugling of hide to other countries. Owing to increased competition from China and
India, the industry has had to reduce prices so we also have to produce low priced
products. Duty draw back at import stage is only given at 1% where as in India, China
and Bangladesh it is more that 5%.
DESCRIPTION OF WHERE THE BUSINESS STANDS TODAY:
Leather industry, is the second largest export earning sector after textiles.
Currently, this sector is contributing around $800 million a year but has the potential to
multiply volume of exports with the improvement of quality and diversification
indifferent range of products, specially garments and footwear.Basically, it is a joboriented sector providing employment to a very large segment of thesociety besides
earning foreign exchange for the country.The leather finishing and made ups industries
represent an important sector in Pakistan,contributing almost more than half a billion US
dollars in foreign exchange earnings to thenational exchequer. Today, Pakistanis among
the leading countries in the production of Leather Garments and Gloves. The leather and
leather made-ups industry plays a significant role in the economy of Pakistan and its
share in GDP is 4%. Ten years ago, itwas the fifth most important export industry in the
manufacturing sector, and now it is thesecond. Employees currently working in this field
in Pakistan also not satisfy from their jobs.
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DESCRIPTION OF WHAT THE BUSINESS NEEDS TO MOVE FORWARD:
There are some needs that can move forward the leather products manufacturing
business like we should develop a proper trained and well motivated labour force in our
industry. And Government of Pakistan should also take some serious actions to stop the
smulling of raw mterial of leather industry. And we should make available the supply of
energy without any interuption like gas and electricity. So we can produce low priced
products for sustained competitive advantage in the local and international market.
MANAGEMENT TEAM:
MR ALI RAZA
Chief Exceutive
MISS MAHA
Chief Marketing Officer
QMAR ZAMAN
Chief Operating Officer
MISS SIDRA
Corporate Development
MISS SABA
Managing Director
We are all good friends in the university and we started a business of leather and
want to prove our self in the lather industry. We have noticed that there is a need for the
solving the problem of the females and males that they have to face in the selection of
their outfits and accessories. Although there are many lather garments and fashion house
who are working in but most of them are not fulfill the requirements of the customers.
Sometimes ladies have to compromise in her dresses when they dont get what they want.
Sometimes they get good quality but designing are not good and designing are good but
stuff and stitching are not good. Leather mask is a single place where males and females
can get outfits according to her choices and personality with accessories.
Management experience:
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The leather industry is extensive and deciding on the type of business you want
can be challenging. There are options in the tannery, garment, footwear, upholstery and
exotic leather sectors, but as a new business we need to find a specialized area within
these sectors, as we initial startup capital may not be substantial. Consider starting as a
specialized manufacturer or export broker. By specializing in many area, we lower your
initial startup investment and won't require large manufacturing facilities, but instead can
start production right from your home garage.
Tannery
If we have experience in the leather tanning process, consider the tannery
business. However, we should specialize within this industry, too. Produce and sell only
hides that are appropriate for garments, shoes, upholstery, finished shoe leather, leather
lining, and upholstery or motorcycle leather. By specializing in a certain tanning process,
you become more experienced and your product acquires a better quality. Some foreign
companies consider American leather more expensive than leather from other countries,
but it is still favored because of its high quality. Determine the type of tannery you want
to become by visiting foreign garment finishing companies and analyzing their needs.
Research world leather trading practices, compare price and quality of hides in other
countries and analyze their needs. Fill this need when we see an opportunity, if we
believe we can offer a better leather quality at a comparable price.
Garment Industry
To start a leather garment export business, we not only need to know about
different types of leather, but also about fashion trends. Visit garment trade shows to see
what the latest trends are. Representatives of foreign garment manufacturing companies
often go to these shows too. Analyze their product, cost and manufacturing methods.
Bear in mind that you may not be able to compete when it comes to cost, but you can
certainly compete by offering quality-made leather garments. As in other sectors of the
leather industry, you should specialize within one particular area of the leather garment
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industry, as this will keep us production costs down and make you highly experienced in
our area.
Export Agent
we are familiar with the import and business process of certain foreign countries,
we may want to become an export agent.. In this type of leather export business, we visit
foreign leather manufacturers, distributors, or large garment companies and offer your
services as a broker. The agent finds the needed garment, tanning hides or upholstery
leather at the quality and price the purchasing company needs and charges a commission
for brokering the final negotiation. As an agent we need to check with the U.S. Customs
and Border Protection department in your area to ensure the product can be exported and
to fill out a Notice of Intent to Export form. We also need to become familiar with the
import requirements of the foreign country and ensure that the product meets the
regulations before shipping out of the country.
Management ability:
Being a manager for lather business requires specific skills and abilities. A
manager is in charge of the workplace and its daily operation which often includes a
number of employees. To effectively manage a business, a manager often wears many
hats and needs to be able to plan and implement policies and procedures quickly.
Preparing yourself with the proper skills will ensure that you are ready to take leadership
in a work environment.
Running a lather business in today's economy -- where the Great Recession has
leveled the playing field for so many companies -- requires more than just forwardthinking owners and managers working tirelessly to keep the ship afloat. Company
owners who master crucial management and leadership skills better position themselves
to realize full value out of key employees and to steer business into the black.
Organizational Skills
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24


A manager should possess strong organizational skills. The ability to streamline
office procedures, create systems for a smoother work flow and the ability to structure the
work environment for optimum performance are all skills necessary for the effective
management of an office or business environment.
Leadership
A manager should have strong leadership abilty that include performing in the
way you want your employees to perform and the ability to take charge of any situation
that arises. Strong communication skills go along with leadership skills. The ability to
communicate with your employees decisively is essential to the leadership role.
Creative
Creativity is a skill an effective manager should posses. For an office and a group
of people to work well together, changes need to occur at times that will take into
consideration the work needs of various employees. A manager should be aware of the
areas of the work environment that need tweaking and have the ability to create policies
and procedures to address those needs.
Listening Skills
Listening skills go hand in hand with communication skills. Communication is a
two-way street that involves speaking and listening. Not only should you speak to your
employees regularly, you should be able to listen as well. Ask for employee input.
Conduct a monthly meeting to discuss office issues and to field complaints or concerns.
Continued Education
A manager should consider continuing education to keep up on the latest
technology in the work place, changes in the way the company works, business courses
and even courses in dealing with people professionally. The more education you have,
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25


the higher rate of pay your skills and abilities will command and the more effective you
will be at your job.
Conflict Management
The ability to intercede when employees have issues with one another and to
mediate are skills a manager will likely find useful in the workplace. Conflict
management not only involves the all-important communication skills, but the ability to
be open minded and fair when interceding in office issues.
Understand Team Dynamics
This is the first step to helping your employees become highly effective workers.
Strive for balance in skill sets, personalities and viewpoints. And don't be afraid to shake
things up once in a while. A little uncertainty can show you which employees thrive
during tough times, and which ones don't.
Develop Key Employees
This management skill plays off the team concept. You can increase the overall
strength of your team by giving responsible workers additional duties and training, either
through mentoring or by providing access to higher education. The more your employees
know about and understand your business, the better they can contribute to its bottom
line.
Delegate and Motivate
These skills can be as important to your company as its fiscal health. A strong
business is more than just a team of talented workers. Trusting vital functions to proven
managers frees up your time and allows those employees to grow along with your
business. Also, provide feedback on their performance through quarterly or semi-annual
reviews. You not only can track their progress more effectively, but you can get a feel if
they are truly interested in contributing to the team.
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26


Make Informed Decisions
Of course you want to act quickly, but never hesitate to seek the advice of your
managers or other key employees, even if it involves cutting payroll, reducing hours,
acquiring a competitor or seeking financing to stay in business.
Technical expertise
Export manger:
Batchcosting and inventory control
Sale manger
G.M production
Leather pattern maker and stitchers
Pattern master
Leather fashion garments pattern master
Production manager for special chemical
Leather crafts man for hand bags and wallets
Fashion designer
Quality control
Senior manager production and control
Retail operational manager
Leather technician
Manager QA/ Manager QL/ Manager compliance
BOARD OF DIRECTORS
Numbers of directors:
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27

chief executive
Chief Operating
Officer
managing
director
Mr Ali Raza
Chief marketing
officer
Chief marketing
officer
Chief exceutive
Miss maha
Chief marketing officer
Qmar zaman
Chief Operating Officer
Miss sidra
Corporate Development
Miss saba
Managing director
ALI RAZA MALIK (Chief Executive Officer)

As the leader of our team and a prominent expert in the leather garments business,
Ali knows firsthand that supplying the correct grade and quality of leather garments to
our customers. For long term serviving in the market goods quality leather production is
essential to building long term relationships with customers and will help position. His
extensive insights and knowhow come from over 3 years of proven leather industry
experience and continouse study of leather industry.
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28


Specialties of Ali Raza
Effect Team Management Skills
Effect Time Management Skills
Good Administrator
Stress Management
Self Management
Pro-active and good initiator
Possess capability to work effectively under pressure, meet deadlines and adapt to
changes.
MAHA SHABIR (Chief marketing officer)
In the field of marketing, MAHA SHABIR has distinguished himself on many
levels of marketing. She is an innovative thought of marketing leader, a new graduated
from University of Gujrat, well-traveled speaker, social activist, and trusted consultant.
MAHA SHABIR has secured standing as one of the great business thinkers of our team.
Specialties of MahaShabir
o Marketing Management
o B2B Marketing
o International Marketing
o Distribution Channels
o
International Business
o Innovation and Creativity

QAMAR ZAMAN (Chief Operating Officer)
Qamar Zaman is an experienced Production Manager in garments manufacturing.
(Leather Technology) Persons with hands on experience in Leather goods manufacturing,
quality, PPC and can meet production target & time schedule. And have good technical
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29


and analytical skill, communication and organisational skill. He is detlail oriented and
enthusiastic.
Specialties of Qamar Zaman
Qamar Zaman can pay full attention to what other people are saying, taking time to
understand the points being made, asking questions as appropriate, and not interrupting at
inappropriate times.
Considering the relative costs and benefits of potential actions to choose the most
appropriate one.
Using logic and reasoning to identify the strengths and weaknesses of alternative
solutions, conclusions or approaches to problems.
Motivating, developing, and directing people as they work, identifying the best
people for the job.
Monitoring/Assessing performance of yourself, other individuals, or organizations
to make improvements or take corrective action.
Adjusting actions in relation to others' actions.
Managing one's own time and the time of others.
Identifying complex problems and reviewing related information to develop and
evaluate options and implement solutions.
Talking to others to convey information effectively.
SIDRA MUNAWAR (Corporate Development and Chief Legal Officer)
Sidra Munawar serves as senior vice president, corporate development and chief
legal officer. She leads our company for legal, public policy, communications, corporate
development/mergers and acquisitions, and product quality operations.
SABA SAFDAR (management team/executive management)
Saba safdar have the highest level of organizational mangement who have the
day-to-day responsibilities of managning our company. She hold specific powers
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30


conferred them with and by authority of the board of directors and top management. She
has the most difficult reponsibility of makin teams and focusing on targets of the
company.
Specialities of Saba Safdar:
Managing their functional area and the resources allocated to them.
Attract and retain great people.
Communicate effectively so that everyone in their unit understands the company's
vision, mission, values, and plan; how their job relates to the plan, and the results
expected of them.
Being a role model she can work as an innovation, teamwork, and problemsolving.
Protect and build a company culture that supports growth.
Composition of board
Mr Ali
chair man
Qmar zaman
vice chairman
Miss sidra
non exceutive
Miss maha
non exceutive
Miss saba
managing director
Audit committee
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31

Miss
Sidra
Miss
Maha
Miss sidra
non exceutive
Miss maha
non exceutive
Miss saba
managing director
Chief Financial Officer

Mr ali raza
Company Secretary
Qmar zaman
Auditors
Miss saba
Miss maha
Specialization in accounts
Legal Advisors
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32
Miss
Saba


Miss sidra
Principal/Registered Office
Registrars and
Share Registration Office
BOARD OF ADVISORY
Composition board of advisory
Purpose of the initiative
Advisory Board is designed to provide strategic guidance to the leadership of the
Telecommunication Development Bureau. The Advisory Board helps ensure that the
initiative remains true to its mission. The Advisory Board will play a special role during
the initial period following the launch of the Smart Sustainable Development Model
initiative in helping to promote and provide strategic direction for its development and
implementation.
The overall purpose of advisory board:
Harness the potential in socio-economic development and use the same
technologies for saving lives in times of emergencies.
Link rural telecommunications development to both disaster risk reduction and
management efforts.
Make optimal use of scarce and high cost resources such as satellite systems by
putting in use unused satellite capacity.
Create ecosystems where investments made for deploying telecom infrastructures
for economic development are also used for disaster response for public safety.
Ensure deployment of robust and resilient communication networks that continues
to provide services in the immediate aftermath of disasters.
Avoid duplication in efforts by development partners (governments, private
sector, Inter-governmental Organizations, etc.) focusing on either development
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33


only or disaster management only without taking into account the other. This
reduces costs of infrastructure investments for s particularly in rural communities.
2. Advisory Board Members
Each year the Advisory Board will hold not more than two physical meetings at
venues to be discussed and agreed to by the Board. Two teleconferences will be held to
review progress, address strategic questions, and plan for the coming year. The Advisory
Board may also hold one or more additional conference calls at other times of the year as
particular issues arise. Advisory Members are expected to join at least one of these calls
per year.
Advisory board members responsibilities include:
Promote for social and economic development as well as for emergency
communications and better disaster management.
Identify strategic partnerships around a particular BDT project that furthers the
aims of the leather industry.
Analyze cross cutting issues, such as policy development, legislation, taxation,
financing mechanisms, network deployment costs, sustainability of the networks
that may be impeding the reach of ICTs and services to all layers of the societies.
Encourage the adoption of policies, legislative and regulatory frameworks that
facilitate and promote the sustainable development through ICTs.
Propose and approve the creation of working groups and/or thematic committees
that contribute to the implementation of the objectives of this initiative to include
preparation of reports and projects.
Act as a goodwill ambassador promoting programs and projects designed to
achieve greater coverage of telecommunication services.
Identify potential remedies and innovative solutions through crowdsourcing and
collaboration.
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34


Composition of the Board and Term of Membership
The Advisory Board shall be composed of eminent personalities from diverse
backgrounds to provide a mix of expertise necessary. The functions of the members will
be on a pro bono basis, for a two-year term with the possibility of renewal for a second
two-year term. The Chairmanship of the Board will be on a pro bono basis, for a two-year
term. The Director of the Telecommunication Development Bureau (BDT) of ITU will
hold the vice-chairmanship in order to ensure continuity. The BDT will provide the
Secretariat for the Board. The first meeting of the Advisory Board will be in Geneva,
Switzerland.
4. Terms and Selection
Members of the Advisory Board serve in their individual capacity. At the second
physical annual meeting of the Board, the Advisory Board, with support from the
Director of the Telecommunication Development Bureau in his official capacity, will
review the composition of the Advisory Board and make recommendations for additions
or modifications. At that meeting new members will be appointed to the Advisory Board
as necessary.
How the advisory board will be used:
One of the grey areas in running a Community Benefit Organization is the
appropriate role for advisory boards. In addition to the question, What should our
advisory board do? we often hear at least some (if not all) of the following laments:
Our advisory board is disengaged
They dont do anything (and/or We dont ask them to do anything)
Their meetings are dull - updates on this or that, with no call to action
They dont meet - we never see them
There is no process for recruiting, and no expectations once they are on board
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35


Building and Sustaining Your Group of Advisors
To build and sustain a strong group of advisors / advocates will require 4 simple steps
Step 1: Know what you need advisors / ambassadors / advocates to accomplish
Step 2: Determine whether or not (or how often) you want your advisors to
meet
Step 3: Create job descriptions / lists of expectations
Step 4: Create a list of candidates for each type of task, recruit them, and let
them get to work!
High-Potential Advisor Roles
The highest potential for a group of advisors / ambassadors / advocates is to

provide engaged support for your work in the community.
The logical first step in building your team is therefore to know what kinds of
support you need. Here are just some of the tasks your organization may need
community support to accomplish:
Engagement & communication / ambassadors for the mission
Advocacy for public policy
Speaking gigs (both getting engagements & doing the actual speaking)
Raising money
Advising on programs / helping with organizational planning
Having high profile names associated with the organization for credibility
Providing pro bono work to assist with other staff-driven needs

If you can engage community members to help with all those tasks, your
organization will be able to accomplish considerably more, and your mission will be
stronger throughout the community.
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36


Meeting:
The assumption that an advisory group needs to have regular meetings is just that
an assumption. If what you need is individuals who will get work done, sometimes that
requires convening together, and sometimes it does not.
A task such as including a heavy-hitters name on your letterhead or having her make a
few well-placed phone calls - that clearly does not require that your heavy-hitter attend
meetings. Other tasks, such as advising on new programs, may absolutely require
meetings. In that case, let those individuals determine how often they need to meet,
based on the tasks at hand.
Then if you feel it would be helpful to bring ALL your advisors and advocates and
ambassadors together once a year to energize and inspire each other, it will be with a
very different expectation than the need for quarterly meetings simply because you
assume the group has to meet.
YourExpectations
Once you have a list of tasks and at least some idea of whether and/or how often
individuals will need to meet to accomplish those tasks, you can create a brief job
description for each of those roles.
The job description could be as simple as, We need 10 well-connected people
who can make phone calls when an issue comes before the legislature. Or it could be as
complex as, We need several strategic thinkers to help us plan a new program from
research to implementation with all the details spelled out.
The more clearly you can delineate your expectations for each job, the more likely
you will be to find great supporters for those roles... and the more likely the job will get
done!
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37


For example, you may note whether membership in the group will be ongoing or
whether you will ask only for a fixed time commitment. We know you have limited
time. Woul
d you be willing to commit to helping us with fundraising for a year?
You can note whether there will be regularly scheduled meetings to attend. Or
whether advisors are expected to donate cash to the organization. Whatever your
expectations, list them so you can be clear with prospective advisors right from the st
Recruit!
With a list of tasks and a list of expectations (including expectations about meetings),
you can now recruit specifically for those jobs.
And with that, you will have a group of advisors / ambassadors / advocates specifically
working on each of the tasks you have listed.
The Biggest Problem with Advisory Boards
If you already have an advisory board, you are probably thinking, This is all well and
good if youre just starting out. But we already have our Advisory Board. They are
already disengaged. They barely attend our quarterly meetings, and when they do attend,
they dont do anything but sit there and listen to staff reports. They dont volunteer.
They dont do anything!
If that is you, let me be clear:
All the symptoms Advisory Boards have, including but certainly not limited to
those in the opening paragraph of this article, are rooted in the notion that your
group of advisors and ambassadors and advocates is, in fact, a board.
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38


That group is not a board.
And the most powerful step you can take to address your Advisory Board
problems is to stop calling it a board.
By calling this loosely fashioned group of supporters a board, we create a whole
slew of expectations that simply cannot be met.
Your board members may have expectations that they have some sort of
authority (which, of course, they do not). Or they may know they do not have authority,
but believe that as a board, they should be doing something board-like.
Minutes?Meetings? Those mis-read expectations breed additional expectations, which
eventually become the list of symptoms that began this article.
Calling it a board creates expectations for the organizations staff as well. Staff
expects that there should be processes for orientation and nomination. That there should
be term limits, policies. And yes, that there should be meetings. This then leads to
attempts to fix all those perceived board problems. If we have to have meetings, for
example, we need to know what to do at the meetings - perhaps a report from each of the
programs? And again, a spiral leading to a spiral, all because you called it a board.
Call them teams, councils, committees, groups. Call them nothing. Call them Task
Forces for this or that. Call them Our Advisors or Our Dream Team. Call them
anything but a board.
Once you have stopped thinking of those individuals as a singular board, a world
of opportunity will open up. You will find your organization recruiting individual talents
for specific tasks. And you will have begun engaging a group of committed advisors,
ambassadors and advocates who are energized to kick butt on behalf of your mission
Its powers do not extend to direct and mandatory regulation, being supervisory
and advisory only, but it can make recommendations at its discretion, appealing if necessary
to the General Court; and it has had great influence and excellent results.
Page
39

The council, like the minor advisory councils which have been from early times called
together for the guidance of particular churches on occasions of special difficulty, is each
time dissolved at its adjournment.
Its existence dates from 1867, but its authority was very limited, chieflyadvisory, until 1895.
System was consolidated by the Educational Unification Act of 1904, in conformity with
which the university regents have become a legislative body, subordinate to the state
legislature, for determining the general educational policy of the state, and a commissioner
of education acts as the chief executive, advisory and supervisory,.
A governor-general holds the superior administrative and executive authority, and is assisted
by a council of five members, partly of a legislative and partly of an advisory character, but
with no share in the executive work of the government
KEY professional service provider:

law firms
AAMIR MIRZA LAW ASSOCIATES
Islamabad, Pakistan
Full-Service Law Firm in Islamabad, Pakistan
Phone +92 (51) 228-7440
Aamir Mirza Law Associ
AL-LATIF CORPORATE LEGAL CONSULTANTS
Established in 1991 based at Islamabad, renders professional legal services under British
Immigration and Nationality laws with main focus on Tier 1 Entrepreneur (PBS) Migrant
cases. Our presence at London helps us successfully conclude cases in Judicial
Reviews.Islamabad, Pakistan
Commercial and Business Law
Phone +92 300 5552232
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Al-Latif Corporate Legal Consultants (Formerly YLH Law Associates) is a Corporate
Practice in Islamabad providing corporate and commercial legal services to national and
international clients. The firm deals with transactions of all sizes and complexity
combining global and local expertise.
AMANAT LAW ASSOCIATES
Islamabad, Pakistan
Full Service Law Firm in Pakistan
Phone +92 51 5825041
Amanat Law Associates is a law firm established in the year 2000 in Rawalpindi and
Islamabad by the group of highly qualified professionals with an aim to provide best legal
services in all the legal matters up to the level of High Court and Federal Shariat Court.
ALA has been providing legal.
AMICUS
Islamabad, Pakistan
Corporate & Banking Law, Commercial Litigation Law Firm in Islamabad, Pakistan
Phone +92 51 2101190-1
Amicus is a logical an practical manifestation of years of accumulative broad spectrum
professional expertise of its associates in litigation, arbitration, whetting, documentation,
corporate, legal advice in policy formulation, and legal consultancy.; Amicus provides
comprehensive legal service.
AMJAD & ASSOCIATES
Islamabad, Pakistan
Employment &Labour Laws, Electricity Law, Environment Law and Human Rights
Law Firm in Pakistan
Phone +92 3315566979
Page
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Amjad & Associates is a law firm based at Islamabad.The firm has been established by
Amjad Zaman Khan Advocate Executive Director Legal &Labor Islamabad Electric
Supply Company ( IESCO ) and Director Legal, Water and Power Development
Authority(WAPDA).Prime focus of the firm are employment,...
AQLAAL ADVOCATES
Islamabad, Pakistan
Energy, Telecommunication, Corporate, Commercial, Competition and Banking Law
Firm in Pakistan
Phone +92 51 8438140-2
AQLAAL Advocates was founded in 2001, AQLAAL has emerged as a reputable law
firm providing a broad range of legal services in the corporate, commercial, power and
telecommunication sectors.; With transactional and contentious work capabilities, we
offer our expertise to assist clients.
ASIAN & Asian Legal Consultants
Islamabad, Pakistan
Pakistan Corporate Law Consultants
Phone 92 (51) 2558152
Consultants in Company, Taxation, Customs, Foreign Investment, Banking, Civil, Criminal,
Service, Family, Narcotics, Constitutional & Human Rights Laws.; Company: Registration,
Statutory Returns & Renewals. ; NTN, AOP, Firm, Income Tax, Sales Tax, Withholding
Tax, Federal Excise Duty & Customs...
AWAN RAZA
Islamabad, Pakistan
Corporate and Commercial Law Firm in Islamabad, Pakistan
Phone +92 51 2853587
Page
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Awan Raza's objective is to bring to the table a wide array of specialized legal services
providing a comprehensive solution to every need of a client.; The Firms founding partners
offer a multitude of specialist services in the areas of Civil Fraud, Asset Tracing and
Recovery, Arbitration.
Ayub khan kundi & co.
Islamabad, Pakistan
Environmental Law, Project Financing, Banking, Insurance and Construction Law
Firm in Pakistan
Phone 9251255515
Ayub Khan Kundi& Co. was established as a Firm of Advocates and Legal Consultants
in Karachi, Pakistan on 1 January 1988. The same year, branch offices were established
in the capital territory of Islamabad, in the divisional headquarters of Dera Ismail Khan in
the Frontier Province and in Badin...
AZ ZAMAN ADVOCATES & LEGAL CONSULTANTS
Islamabad, Pakistan
Energy & Power, Telecommunications, Corporate, Commercial, Banking and
Finance Law Firm in Islamabad
Phone +92 51 2105600
Az Zaman is a firm of advocates & legal consultants conducting a broad based legal practice
from offices in Islamabad. ; The Firms Lawyers combine professional training and
experience in Pakistan and abroad to effectively undertake complex matters, including
formulation of transactional.
AZAM CHAUDHRY LAW ASSOCIATES
Islamabad, Pakistan
Full Service Legal Firm
Phone +92-51-2253351
Page
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AZAM CHAUDHRY LAW ASSOCIATES Firm was founded in 1974 in Lahore and its
main office was shifted to Islamabad in 1987 where it continues to provide legal
assistance to its clients in various fields. The associates in the Firm are specialized in
civil, commercial, corporate, World Trade.
AZIZ Law Associates
Islamabad, Pakistan
Legal Services for Businesses and Individuals
Phone +92 302 816 2835
Aziz Law Associate is in legal business from last 50 years in Pakistan and is a
commercial and private client law firm providing legal services tailored to individual
requirements. Our principal office is in the City of Rawalpindi and we have additional
offices in Islamabad and Gujar Khan.
BJ LAW ASSOCIATES
Islamabad, Pakistan
Banking and Finance, Corporate, Mortgages and Banking Law Firm in Pakistan
Phone +92 51 2814190-91
BJ Law Associates was established in year 2000 by merger of American and Pakistani
firm. It is functioning as an International legal firm based in Islamabad, consisting of
professionals most of them qualified from USA and London (U.K) and having numbers
of years of standing at different Bar of USA.
FORCES ESTATE
Islamabad, Pakistan
Real Estate Law Firm in Islamabad, Pakistan
Phone +92 51 2293081
Forces Estate has become one of the premier Real Estate service providers in
Page
44


Islamabad/Rawalpindi. Today, under the direction of longtime industry veteran Fakhar
Ali Forces Estate positioned to bring the gamut of real estate services to real estate
brokers, sales agents and consumers.
HAFEEZ PIRZADA LAW ASSOCIATES
Islamabad, Pakistan
ADR, Arbitration, Consultancy and Litigation Law Office in Pakistan
Phone +92 51 2827305
HafeezPirzada Law Associates is headed by Abdul HafeezPirzada BSc., LL.D, Barrister
and Senior Advocate Supreme Court is a third generation Barrister of Lincolns Inn. He
began practicing in the then West Pakistan High Court in 1957, joining the Chambers of
Mr. Zulfikar Ali Bhutto who went on to...
HASSAN KAUNAIN NAFEES
Islamabad, Pakistan
Full-Service Legal Firm in Pakistan
Phone +9251 111 HKN LAW
HASSAN KAUNAIN NAFEES is a Firm of Legal Practitioners and Advisers providing a
complete range of legal services in a manner most conducive and beneficial to Client
interests. Drawing upon dicerse professional experience, advocates at HKN have the
requisite blend of academic preparation, technical...
INTERNATIONAL LEGAL CONSULTANTS
Islamabad, Pakistan
Full-Service Law Firm in Islamabad, Pakistan
Phone +92 51 2212844
International Legal Consultants is a Pakistan-based full-service law company with
multiple areas of expertise and particular emphasis, strengths and specialist capabilities in
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a number of legal sectors.; The Companys combination of expertise, skill, experience,
resourcefulness, professionalism.
JOSH AND MAK, LLP
Islamabad, Pakistan
Islamabad, Pakistan Energy and Corporate Lawyers
Phone +92 344 5155929
At Josh &Mak we are committed to providing pragmatic and value-enhancing in-house
and web-based legal services. Working directly with people in the energy and corporate
sector has given us an insight, which is critical when structuring deals, assessing risk or
resolving disputes.
KAZMI & ASSOCIATES
Islamabad, Pakistan
Civil, Employment, Industrial and Immigration Lawyers in Islamabad, Pakistan
Phone +92 51 2803110
At Kazmi& Associates, we take pride in the fact that ours is one of the most renowned
law firm formed with the objective of keeping in tune with changing times and realities in
the field of law. The partners and associates of the Firm possess a background so varied
and, at the same time, expertise...
KAZMIZ ADVOCATES & CORPORATE CONSULTANTS
Islamabad, Pakistan
Islamabad, Pakistan Corporate Law Firm
Phone +92 51 2854458
Kazmiz Advocates & Corporate Consultants is a full service law firm. However, mostly
we deal with corporate and commercial matters. We welcome your query related to any
legal field. We are pleased to present the law office of Kazmiz Advocates & Corporate
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Consultants, based at Islamabad.
KHAN & Associates
Islamabad, Pakistan
Business and Finance Law Firm in Pakistan
Phone +92 51 2655100
Khan & Associates, with offices in Lahore and Islamabad, was founded in recognition of
the continued liberalization and deregulation of Pakistans economy by successive
governments. Free market reforms that started in the 1990s led to an unprecedented
expansion in all segments of the economy, which...
KHAN & Khan
Islamabad, Pakistan
Banking & Finance, Telecom, Energy, Commercial & Corporate Law Firm in
Pakistan
Phone +92 51 2505608
Khan & Khan, a full service law firm, by specializing in areas of international corporate,
banking, finance, milti0national corporate, double taxation, intellectual property,
employee benefits, franchising, real estate, income tax, sale tax, federal excise, custom,
immigration, trusts/real estats
KHAN Law Associates
Islamabad, Pakistan
Islamabad, Pakistan Litigation, Corporate, Tax, Immigration, Gamily and Intellectual
Property Law
Phone +92 51 2611854
Khan Law Associates is a law firm which believes that clients concerns are our
concerns; and our clients priorities are our priorities. We develop the culture that
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47


emphasizes open communication. As true professional we are not hesitant to try the
untried to improve our practice.
KUNDI &Kundi
Islamabad, Pakistan
Civil, Constitutional and Criminal Law Firm in Islamabad, Pakistan
Phone +92 51 2112436
At Kundi&Kundi we know that success is not contingent upon the lawyer but on the
commitment and integrity he shows in his work. It is this undeniable truth that forms the
basis of our mission: Success through Professionalism. Kundi&Kundi prides itself in
knowing its clients.
LEGAL Forum
Islamabad, Pakistan
Complete Legal Solutions Under One Roof
Phone 92 322 5074730
Legal Forum Law Firm handles corporate, tax, banking, immigration, labour and
services, WTO, and all kinds of civil / criminal legal cases.
ACCOUNTING FIRMS
Although usually identified as single companies, each one of the Big 4 Accounting Firms
is actually a network of independent corporations who have entered into agreements with
one another to set quality standards and share a common name.
1. Deloitte LLP
Deloitte Accounting FirmDeloitte LLP
30 Rockefeller Plaza
New York, NY 10112
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48


Phone: (212) 489-1600
Fax: (212) 489-1687
PRICEWATERHOUSECOOPERS
PricewaterhousecoopersPwC, LLP
300 Madison Avenue
New York, NY 10017
Phone: (646) 471-4000
Fax: (646) 471-4444
PWC (PricewaterhouseCoopers) is ranked as the number two accounting firm in the
United States. The company founded by Samuel Lowell Price began in London 1849.
The company grew over the years, merging with Holyland and Waterhouse, then a final
merger game in 1998 when Price Waterhouse and Coopers & Lybrand came together to
create PricewaterhouseCoopers.
The firm went on to shorten its brand name to PwC in 2010, however
PricewaterhouseCoopers remains as the full legal name of the organization and is the
name that is used by PwC firms to sign company audits.
PwC Training Opportunities
PricewcoopersLike Deloitte, PwC has seminars and training programs for its current and
prospective employees.
ERNST & Young
Ey firmEY LLP
5 Times Square
New York, NY 10036-6530
Phone: (212) 773-3000
Fax: (212) 773-6350
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49


Ernst & Young is rated number three out of the top 100 accounting firms in the United
States. The firm was formed by the merger of two companies, Arthur Young & company
and Ernst & Ernst. Interestingly enough Arthur Young and Alwen Ernst never met in life.
Their companies merged in 1989 to form Ernst & Young, long after the two had passed
away. Both men opened their original firms with their brothers, and passed away within
days of each other.The company is one consistently voted as one of the best employers to
work for by Fortune Magazine. They hire many of their entry-level employees through
universities where they have programs.
KPMG
Kpmg firmKPMG LLP
345 Park Avenue
New York, NY 10154-0102
Phone: (212) 758-9700
Fax: (212) 758-9819
KPMG is the number four firm of the big four with more than 670 offices located in over
150 countries. The firm was originally established in 1911 when William Barclay Peat &
co. merged with Marwick Mitchell & Co. to form Peat Marwick.
In 1987 the firm merged with KMG to form what is now known as KPMG. The firm
changed their name a few times over the years but ultimately decided to stick with
KPMG.
The firm has been consistently voted as one of the best places to work by DiversityInc
Magazine and currently holds the number 23 spot on the list.
This means it hosts a very culturally diverse work environment and works with
companies that are not yet as successful by hiring them for services and goods. KPMG
offers three main services. These include audits, advisory services, and taxes. However,
these three services can be broken down in many sub-services making KPMG a fullservice firms
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ACCOUNTING PROCEDURE:
Generally, accounting procedures cover such topics as how to record financial data,
summarize financial data, prepare financial statements, and routine accounting matters.
Standards are not directly established by governments, but rather by private sector
organizations in which the financial profession sets the standards. In the United States,
financial reporting is regulated by the Federal Accounting Standards Advisory Board
(FASAB).
The International Accounting Standards Committee (IASC) was developed as an
independent private-sector organization to encourage uniformity in accounting principles
used on a global level. Standardized accounting procedures are important to ensure that
financial reports are comparable from country to country. Comparability is critical in the
modern global market.
Basic assumptions underlying accounting procedures include the economic entity, going
concern, monetary unit, and periodicity. Economic entity refers to the capability of
separating the company, its owners, and other companies. In essence, the company is an
identifiable unit that can be held accountable for its actions.
The going concern concept has to do with the assumption that the company will continue
to exist. Monetary unit refers to the fact that there is an accepted form of measurement of
the value of the company and its profits. Periodicity implies that the activities of a
business can be measured by specific time periods, whether that is a year, a quarter, or a
month.
Four basic accounting principles are generally used to record business transactions:
historical cost, revenue recognition, matching, and full disclosure. GAAP regulation in
the United States requires that assets and liabilities be accounted for and reported on the
basis of the cost. Using the historical cost of the item provides a stable and consistent
benchmark for comparing value and determining profit or loss if the item is sold.
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Revenue recognition refers to the rule for determining when income is realized as
revenue. It assumes that the amount of revenue can be measured and that the activity or
activities that must be performed to achieve the income has been completed. In other
words, income is recorded when it is recognized and earned by the company.
The most commonly used method of accounting is the accrual method. Under this
method, business transactions are recorded as they are made rather than waiting until
money is received or paid. In the cash-based system, income is not recorded until the
cash is actually transferred. Either of these methods follows the revenue recognition
principle; that is, revenue is recognized, recorded, and reported to a governing tax
authority.
Matching refers to the expenses occurred by a business. The concept is that expenses are
tied to the specific period in which they happened. In addition, they are tied to the income
against which the expenses are deducted. Expense recognition is therefore connected to
revenue recognition.
The full disclosure principle in accounting procedures has to do with reporting the
activities of a business. Procedures call for a company to provide such information that
will allow informed decisions by investors and other interested parties. Information is
formally presented in financial statements, on balance sheets, and in accompanying
supplementary information. Accounting procedures will also give guidelines in the
format for these financial statements
How we conducts Audit.
The auditor is to ensure that the prescribed standards of accounting are observed and that
the transactions are entered under proper heads. It is further required to see that:
i)
The expenditures are incurred according to the budget sanctioned;
ii)
The expenditures are in compliance with the objectives of the amount

sanctioned;
iii)
The purposes of the sanction are served;
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iv)
Efforts are made for judicious expenditure;
v)
Price quotations, proper bills and receipts are obtained, quality control is
maintained and that the tax laws of the resident country are duly observed;
vi)
Proper requisition for special sanction is complied with and that the expenditure
so incurred does not exceeds the amount so sanctioned.
BUSINESS CONSULTAN:
Mask Leather is connected to missmisbahmunwar who is an advocate and member of
sialkot bar association to handle all the legal activities of our business and he work as
legal advisor in our company
Sialkot Pakistan
obile: 033X-997989X
INTELLECTUAL PROPERTY:
Property which consists of patents, trademark copyright and trade secrets are the
assets for any organization. Our leather house is fully dependable on these things.
PATENTS:
Government authority or license conferring a right or title for a set period, especially
the sole right to exclude others from making, using, or selling an invention
Leather house is the only leading Leather garments in Sialkot with sole rights for
specific designs of manufacturing leather jackets, belts, and clutches.
Leather house will be registered company of manufacturing special designs
exclusively other than all products available in market.
Definition of trademark under the trademarks ordinance, 2001 Pakistan:
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"Trademark means any mark capable of being represented graphically which is capable
of distinguishing goods or services of one undertaking from those of other undertakings."
Register Logo Of our Leather garments
Trademark Registration Flow Chart

The following flow chart will show the procedure for registration of trademark in
Pakistan. First submit search request to the registrar of trademark to ascertain your
proposed trademark is not already registered. On confirmation you may proceed with
your application for registration.
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Application submitted to the registrar on the relevent form, with

the relevent particulars and fee.
Search by the registrar for earlier trademark. refusal of the

application if it fails to satisfy relevent particulars.
Advertisement of the application in the trade mark jounal on its

acceptance.
Advertisement may trigger opposition procedings by any person

opposing the registration of the trademark.
In case of no opposition proceedings, the registrar shall enter the trade

mark in the trade mark register within 2 months of advertisement.
Following the entry of the trade mark, the registrar will issue a certificate of
registration to the applicant sealed with the seal of the trade mark registry.
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TRADE MARK REGISTRATION FEE
Professional
charges
for
registration
Rs.30,000
Registration costs and expenses are as under:
Trade Mark search fee
Trade Mark application fee
= Rs.1000
Trade Mark Certificate fee
= Rs. 3000
Miscellaneous Expenses
= Rs. 1500
= Rs. 500
Subtotal= Rs. 6000

Total (Professional Fee + Registration Fee
= Rs. 36,000
COPY RIGHT:
All designs provided by our Leather house are protected by copyright and
therefore may not be copied or reproduced. Any redistribution or reproduction of part or
all of the designs manufactured by the leather house is totally prohibited.
INDUSTRY ANALYSIS OF LEATHER GARMENTS IN PAKISTAN
Pakistan is the 4th largest exporter of leather garments to the world and
contributed 8% of the total leather garments export to the world. Top three exporters to
the world in this product category are China (28%), Italy (13%) and India (8%).
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Pakistans leather products, low investment as compared to other sectors, easy
availability of quality hides and skins, high quality craftsmanship, and cheap availability
of skilled labor are some of the encouraging factors that provide a potent opportunity for
a new entrant to venture into leather goods manufacturing business.
Items produced by this sector include:
Bags
Handbags
Hand gloves
Industrial gloves
Wallets
Ruck sacks
Folios
Brief cases
Travel ware
Belts
Sports goods
upholstery
Jackets
Coats
Trousers
over-coats
Modern units of leather garment in Sialkot, Karachi and Kasur. The products meet
the requirement of bulk buyers and consumers in Europe, USA and Australia.
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The major market for Pakistani leather goods is:
Germany
USA
UK
France
Italy
With products ranging from designer collections to personal leather accessories,

this sector has a share of 20.53 per cent in the leather industry. Leather garments in
Pakistan are made mostly from low grade & medium grade leather products.
The Pakistani export of leather garments and gloves in 2010 was around $13
billion as compared to $15 billion in 2005. The five-year trend indicates a negative
growth (an average of -7% per annum) for leather garments. Leather garments exports
consist of article of leather apparel (62%) and other leather clothing accessories (19%).
China is the leading exporter of leather garments for the last five years and shared 28 %
of the total international trade for the year 2010. India comes with 8% at number 3 while
Pakistan has managed to capture 8 % at number 4 of the market in this sub sector. Turkey
has 3 % while Italy and Germany have 13 % and 5 % of the market share respectively.
Lack of proper training and inadequacy of skills in slaughtering are among the
most important factors leading raw hides and skins towards lower grades or even to
rejection. Furthermore, inadequate knowledge of preservation techniques and lack of
sufficiently designed collection and storage facilities may cause problems that are
associated with the lowering of the quality and quantity of raw material. Hence, the need
for strengthening training facilities for manpower at all levels through hiring of experts.
ISSUED FACED BY THE LEATHER GARMENTS INDUSTRY OF PAKISTAN

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1. Country Image.
2. Logistics.
3. Price
4. Quality.
CURRENT POSITION OF LEATHER GARMENTS IN PAKISTAN
Factor conditions
RAW MATERIAL
AVAILABLE
INFRASTRUCTURE
NOT VERY GOOD
TECHNOLOGY
INTERMEDIATE
CLIMATE
FAVOUABLE
HUMAN RESOURCE
AVAILABLE
Domestic conditions
DOMESTIC
LOW
INTERNATIONAL
HIGH
INDUSTRY DESCRIPTION OF LEATHER GARMENTS

The process of our leather garment production does not involve complex unit
operations. The machinery and equipment required are simple, and the process required
for such operations as preparation of designs and cutting to required sizes, sewing,
pasting, button hole making, button fixing and other necessary operations. The
specifications of leather garments to the export market are mainly related to the color of
the leather and its color fastness, softness and resistance to moisture and cold. Other
specifications like design and pattern for leather garment to be exported are, in most
instances, provided by the buyer.
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The pieces of leather that remain as by-products are highly needed by other
industries as Useful inputs. Bricks factories make use of the by-product as sources of
energy for fired furnaces. The by-products can also be used as inputs to micro and small
scale industries. Thus, production of leather garments does not have negative impact on
environment.
Our Leather house manufactured jackets, coats, trousers, over-coats and other
garments in different sizes and colors. The products are highly demanded by the middle
and higher income of the population.
Moreover, the quality leather house has a good export potential. Finished leather
of different colors is required to produce leather garments. The leather industry consists
of six sub-sectors namely, Tanning, Leather. Footwear, Leather house, Leather Gloves,
Leather Shoe Uppers, and Leather Goods.
Todays Pakistan is among the leading countries in the production of Leather

garments and Gloves. The leather and leather made-ups industry plays a significant role
in the economy of Pakistan and its share in GDP is 4%..
Ten years ago, it was the fifth most important export industry in the
manufacturing sector, and now it is the second. Our Leather house will focus on
providing the best quality products with price penetration strategy.
Presently, there are some 461 leather garments, which annually produce some 5.0
million pieces against a capacity of producing 7.0 million pieces. The 524 footwear units
in the country are currently producing 100 million pairs against a capacity for producing
200 million pairs, while 348 leather gloves units are producing 5.0 million pairs against a
capacity of making 10 million pairs annually.
China and India are fighting for market share by beating Pakistan with cheaper input
costs.
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CAPITAL AND MACHINERY USED BY LEATHER GARMENTS
Around 70 to 75% of machinery is imported from countries like Italy, France
and Japan.
The high percentage of import in terms of machinery is a reflection of the
insignificant manufacturing base in Pakistan.
Around 10 to 15% machinery used by the small manufacturing unit is locally
produced. Such machinery is locally known as chukrum. These are smaller in
size and available at affordable prices.
RESEARCH & DEVELOPMENT:
There are numerous institutes related to leather, yet the rate at which research and
development is being carried out is very slow and is in its initial stages.
The big players of the industry such as Nova leathers and Mahmood Brothers
have come up with a new dyeing technology (steel dyeing drums) which ensures
better quality of dyeing.
The University of veterinary and animal sciences (UVAS), Lahore and Pakistan
Tanneries Association (PTA) have signed a research project for the identification
of skin diseases in animals and geographical patterns of these diseases.
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PRODUCTION PROCESS FLOW CHART
purchase of
raw material
pattern
making
hand cutting
finishing
stitiching
skiving
packing
PRODUCTION PROCESS OF LEATHER PRODUCTS

The production process flow requires:
1. Pattern/Frames of the Product and Cutting of leather
2. Skiving, Folding of edge
3. Sticking of different parts
4. Stitching
5. Fixing of locks and Accessories,
6. Finishing quality check
7. Packing
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Pattern/frames of the product and cutting of leather
In this process, dyes/pattern are made according to the shape and design
requirements ofthe product and leather is cut into pieces of different sizes and shapes
with the help of thesedyes/patterns and hydraulic cutting press. For briefcases, wooden
and hardboard frames arereadily available in the market in different standard sizes.
Skiving
Skiving is a process of scuffing the edges of the leather pieces, so that the leather
can stick moreeffectively.
Folding of edges
Skived edges are folded and different parts are glued before stitching
Stitching
Glued parts of the product are stitched and unnecessary parts of leather and
threads areremoved/picked in this process.
Fixing of locks and accessories
The locks and accessories are fixed in the appropriate places and sizes.
Finishing quality check and packing
Finished product is checked for the assured standards and products are packed.
CRITICAL FACTORS OF LEATHER GARMENTS
Availability of skilled labor.
Awareness about international leather fashion trends especially wallets.
Higher return on investment and a steady growth of business is closely
Associated with regular training and capacity building of the entrepreneur and
employees.
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Prior experience and related education.
Knowledge about local and international environmental regulations and

compliance requirements.
Good quality leather conforming to the international standards like
Continuous flow of export orders through aggressive marketing (website & social
media) and international networking.
Special attention on packaging.
BUSINESS TREND OF LEATHER GARMENTS

The fashion of leather house is increasing dramatically in the world which
increasing the demand of leather house in the world.Leather product is a fashion symbol
for teenager and youth generation in the western world like UAS, Canada, Germany,
France and Italy.
Now in these days every business is facing decline due to the global crisis
but in future it is predicted that the winter season period is increasing as compare to the
summer. Leather products are treated as fashion symbol and to protect the bodies against
cold. So we have forecast that the future need is bright due to the above two reasons.
We will try to know about different types of leather and also try to know about
fashion trends. Visit garment trade shows to see what the latest trends.
Constantly we will try to observe the product, cost and manufacturing methods.
As in other sectors of the leather industry, we will specialize within one particular area of
the leather garment industry, as this will keep our production costs down and make us
highly experienced in our area.
Leather and Leather made products from Pakistan have carved a respectable place
in the world market. Some of leather products from Pakistan especially leather jackets are
much in demand but under the foreign renowned brand names. Made-in-Pakistan label
and brands born in Pakistan have yet to come. Steps need to be taken by the industry in
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this regard. Renowned Pakistani firms need to register trademarks with respect to the
leather products they manufacture.
In light of the Agreement on trade related aspects of intellectual property rights
(TRIPS) of WTO, Pakistan through Trade Marks Ordinance,2001, provides effective
protection and rights to the owner of trade marks. Pakistan-China Free Trade Agreement
has opened many opportunities for Pakistan to increase its leather and leather related
exports to China.
This world is global village. It is easy to access a doorstep of customer though
interact in all over the world. Even most companied are indulge in getting feedback from
customers. So our leather house is going to launch the feedback process and ask the
customer what actually they want.
It also helps in knowing the changing needs of customers moreover with the
desire of the buyers. Most of companies have attained success among customers by
following such techniques.
Leather house is going to establish a feedback cell in malls, shopping areas or
hotels in order to know their ideas and suggestions.
Market trend is drastically changing with the upcoming competition. Only that
product stays in market which is quality assurance and most importantly cost effective.
Our leather house will provide the people of Sialkot a quality assured and definitely price
effective products.
MARKET SIZE OF LEATHER GARMENTS
The leather sector is basically an export-oriented sector.
Major buyers of Pakistani leather and leather products are:
Italy
Spain
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65

Portugal
South Korea
Germany
France
UK
USA
Dubai etc .
95% of the leather garments in the country is targeted towards exports. In 2013,
an estimated 8 million pieces of leather house were exported from the country. Local
consumption of leather garments is minimal and is estimated to be less than 90,000
pieces per annum.
we want to enter in the international market for exporting the leather products
especially leather house in international market like Europe, Korea, German, USA, UK
and Italy.
Because many factories in Sialkot ignore small orders and customers in local as
well as in international market. And they waste their material that we can use for belts,
purses, bags and footwear etc.
The share of Leather sector in the Total export in Pakistan has always been more
than what India is contributing to its total exports. Pakistans export of the leather sector
shows a stagnant trend. Neither the export increased or decreased by large volume in the
years 2005 to 2011.
While Indias leather sector has been progressing with a trough in 2009.
Pakistans leather export for the year 2011 is US $ 0.9 billion while Indias export for the
leather sector for the year 2011 is US $ 4.9 billion.
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OVERVIEW OF GOVERMENT POLICIES AND INCENTIVES

To stem decline in leather exports, the government has announced a number of
steps for giving a boost to leather apparel industry in its 3-year strategic trade policy
framework 2009-12. These steps, as announced by federal minister for commerce, on
July 26, 2009, include facilities from Export Investment Support (EIS) Fund for
procurement of expert advisory services, matching grant to establish design
studios/centers and establishment of research and development centers in Karachi and
Sialkot. In addition, this sector would be able to avail EIS Fund facilities that include
sharing 25 per cent financial cost of setting up laboratories and matching grant for setting
up of effluent treatment plants.
INDUSTRY ATTRACTIVENESS:
Our 1st priority is to introduce our business on national level. Introduce heavy
machinery to compete the competitors and increase the production capacity of our
business. Recognize our brand name in all over the Pakistan with the help of strong
advertisement strategy.
We will conduct training programs for the training of employees for increasing
production capacity. Provide quality satisfaction to the customers.
Leather industry is the second largest export earning sector representing highly
and value added and dynamic industry in leather and leather products besides being job
oriented sector.
The industry employs about 800,000 people directly, producing fine quality
leather for exports. It contributes 4% of GDP and 6.4% in overall export earning of the
country and this factor is considered significant. Its growth rate is 24% percent.
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The export of leather & leather products is increasing in terms of value, unite
price and quantity. The main buyer of leather products are Hong Kong, Italy, china,
Korea, Vietnam, Germany, Turkey, Spain Japan, France, USA and Canada.
Pakistan is the most prominent and potential country which is recognized a hub
for high quality leather and leather products. There are 900 plus registered tanneries in
Pakistan which are actively engaged I producing best quality leather the maximum
quality is export to international firm or use domestically.
The fashion of leather garments is increasing dramatically in the world which
increasing the demand of leather garments in the world.
No doubt any company cant persist without creating attraction in its customers.
Undoubtedly, marketing techniques makes product successful more than just depending
on its quality we can attract customers by making the low cost leather products from the
by-products of the leather factories in Sialkot like belts, purses, bags garments tags etc in
starting.
But after that we want to enter in the international market for exporting the leather
products especially leather house in international market like Europe, Korea, German,
USA, UK and Italy. Because many factories in Sialkot ignore small orders and customers
in local as well as in international market. And they waste their material that we can use
for belts, purses, bags and footwear etc. And in Sialkot we can utilize better the labor
engage in leather garments manufacturing through motivation and training and
development.
WE CAN SELECT LEATHER GARMENTS BECAUSE:
Easy availability of raw material .
Easy availability of labor.
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Presence of institutional support for TECHNICAL, SERVICES, DESIGNING,
MANPOWER AND MARKETING.
Export market in Europe, USA , and Far EAST.
Export friendly Government Policies
Pakistan has a comparative advantage over India in Leather house, Gloves, Leather
Goods for Consumer use (clothing accessories) and Finished Leather items (Leather
Hides, Skins, Parchment whole skin dresses).
Nowadays marketing has gained a large size in success of every product.
Particularly talking about marketing the sales techniques also comprised of four
terms.
AIDA PLAN
The first alphabet of such technique is comprised of attention
Now this is the special thing our leather garments is going to achieve from its
customers.
Marketing is basically the concept of making people aware of some product

which is available in marketing.
It is also very crucial to target the specific age group with which our product is
particularly attached.
Marketing skills are comprised of advertisements, banners, pamphlets, bill boards,

posters.
Moreover advertisements on most social websites and particular in the local areas
to reach at the door step of customers.
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PROFIT POTENTIAL
Leather manufacturers & exporters are determined to increase export of quality
finished leather and leather products. Leather is one of a prolific contributor to the
countrys GDP and foreign exchange earnings. The Leather Industry of Pakistan is
employing more than 500,000 people directly or indirectly at this time of age. The leather
industry has potential to grow up to $3 billion in next three years which is stagnant at $1
billion for last many years.
The leather industry, one of the major foreign exchange earners of the country
recorded significant growth since the beginning of the decade. Today the share of the
value added finished products in the total exports from leather sector are 80% as against
20% in 1970s.
Due to lack of production facilities leather is usually sold to other countries in raw
form, where it is processed into finished goods and sold at high prices. So we decided to
manufacture leather products and earn profit.
Leather industrys core products in Pakistan are leather garments, gloves, tanned
leather and footwear. In the 50s and 60s most of the tanned leather was exported in raw
form but soon after the local tanning industry making semi-finished leather made rapid
progress in making finished products due to availability of raw material, labor and
growing demand in the foreign market.
More than 450 units of leather garment manufacturers in Pakistan are producing
approximately 5 million pieces against the production capacity of exceeding 7.5 million
pieces. Similarly a key sector in leather industry is the leather footwear industry which is
capable of producing 200 million pairs annually and its current production is just 100
million pairs. Pakistans share in the global skin and hides production is around 7%
annually which can be doubled with just the right amount of time and effort.
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THE TARGET MARKET:
Export market is the primary market for a leather garment-manufacturing unit. In the
export market, major customers include chain stores and major garment brands in Europe
and USA. Major customers of Pakistani leather house are Germany, USA, United
Kingdom, and UAE & France. The business is done either directly to the buyers or
through middlemen.
We will target more than one segment from the market segmentation we do for targeting.
American market is the main market for Pakistani leather apparel and clothing so
we will target the American market.
Canada and Russia also have an average temperature of 5 or -6 C are the

coldest countries in the world and people of Russia and Canada also have huge
demand of leather house.
Ziarat, Kashmir and Hazara are famous for its extreme climate with very cold
winters in Paksitan so we will target these areas also.
Heavyweight clothing is needed for the winter in Europ, German, Korea and
Russia so we can target them.
Traditional Russian men like to leather house as compared to others and have
attachments to leather house.
Russia being cold country has huge demand for leather products.
Russians like dress that is very stylishly so we have the best workers that can
make every type of style so we can target them easily.
There are different classes in Russia with different buying power then we would
be targeting upper middle class.
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COMPETITIVE POSITION WITH TARGET MARKET:
China is the biggest Exporter of leather goods of the world with 45% share in
world top ten exporters and Italy is number 2 with a 27% share in world top ten
exporters. Pakistan and India are not present in the top ten leather products exporters list.
Pakistan stands at 44rth while India at 29th ranking in the world.
It is big challenge for our leather house to include its name in the top ranking
lather companies. Global completion is very much high and requires immediate meet of
challenges.
The major market for leather house goods is Germany, USA, UK, France and
Italy. With products ranging from designer collections to personal leather accessories,
this sector has a share of 20.53 per cent in the leather industry.
India and Pakistan both stand at an Export share of 10% in the top ten total world
exports of Leather Goods for Consumer use, While the largest target market will be
China with 34% export share and Italy with 16% export share.
COMPETITORS ANALYSIS OF LEATHER GARMENTS
Pakistan is the fourth largest exporter of leather garments to the world and
contributed 8% of the total leather garments export to the world. Top three exporters to
the world in this product category are China (28%), Italy (13%) and India (8%).
Pakistan is exporting Leather Garments to India. Indian imports from Pakistan
were US $ 0.1 million in 2010 while India imported US$8.8 million of Leather Garments
from the world. Pakistan exported US$590.7 million of Leather to the world indicating a
strong potential for Pakistan in Indian market.
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Ranking
Leather garments
China 28%
Italy 13%
India 8%
Pakistan 8%
Hong Kong 7%
Germany 5%
France 5%
Turkey 3%
USA 3%
10
Netherlands 2%
COMPETITORS OF OUR LEATHER HOUSE IN SIALKOT ARE:
Hansa leather garments pvt Ltd
Umar sarwer leather garments
A 5 international
A.B. safona enterprises
Abro group
Abduallah industries
AHS international etc.
CHALLENGES FACED BY THE LEATHER GARMENTS

Quality:
Good quality leather is mostly exported and is not available for high value-added
Leather house & Leather Products. Leather garments in Pakistan are made mostly from
low grade & medium grade leather. Lack of proper training and inadequacy of skills in
slaughtering are among the most important factors leading raw hides and skins towards
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lower grades or even to rejection. The quality of raw hides and skins generally depends
upon the quality of livestock.
In fact, there are many factors which affect the quality of leather at preslaughtering, during slaughtering and post-slaughtering stages. It is estimated that around
20-25 per cent of the hides and skins are affected by pre-slaughtering damages, like skincuts, rashes, diseases, injuries etc.
Cost of production:
Cost of production is also very high in Pakistan as compared to our competitors
like China and India. The cost of various inputs especially utilities and the high taxes
make our products uncompetitive in international markets.
Environmental challenge:
Leather tanneries in Pakistan produce all three categories of waste:
Wastewater, solid waste and air emissions.
However, wastewater is by far the most important environmental challenge being
faced by Pakistan's tanneries.
Wastewater:
Although the exact quantity varies widely between tanneries, a normal
requirement of around 50-60 liters of water per kilogram29 of hide is suggested. ETPI's
(Environment Technology Program for Industry)30 sample audits of tanneries in Pakistan
show that in some cases the consumption of water is as high as three times the suggested
requirement. The overall water discharge also demonstrates a high degree of seasonal and
daily fluctuation. For most part, the current practice is to discharge this water into the
local environment without any treatment.
Air Emissions:
There are two sources of air pollution from tanneries in Pakistan. The first relates
to emissions from generators (diesel-based and operated only during power breakdowns)
and from boilers. Emissions were found to be well below the NEQS31 level. Ammonia
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emission during processing and washing of drums, though intermittent but important has
adverse effects on workers health.
Hydrogen sulphide emission during mixing of acid and alkaline wastewater in
drain is also a serious health hazardous. Segregated discharge of acidic and alkaline
effluent can help to avoid the hydrogen sulphide gas emission.
Solid Waste:
Two types of solid wastes are generated from leather production processes (i.e.
tanned and un tanned). Solid waste includes dusted curing salts, raw trimmings, wet-blue
trimmings, dry trimmings, wet-blue shavings, dry shavings, buffing, and packaging
material etc. On an average a tannery processing 10,000 kilograms of raw material per
day produces some 5,500 kilograms of solid waste daily32. The solid wastes do have
secondary use in glue manufacturing and poultry feed making etc. However, the use of
chrome-containing solid waste for poultry feed preparation can cause serious health
problems for poultry consumers.
Marketing Plan:
MARKETING.
Export market in Europe, USA , and Far EAST.
Export friendly Government Policies
Pakistan has a comparative advantage over India in Leather Garments, Gloves,
Leather Goods for Consumer use (clothing accessories) and Finished Leather
items (Leather Hides, Skins, Parchment whole etc)
Marketing objectives:
To create a specific position of our brand name in the mind of public and our
potential customers.
To run a strong marketing strategy.
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Trade Policy:
The Strategic Trade Policy Framework 2009-2012 had endeavored to come up with a
clear vision and road map in consultation with the major players of leather sector and
Ministry of Industries. To address supply side constraints and to encourage leather sector
regain its lost share, following measures had been recommended in the Trade Policy
2009-12.,
Providing on the floor expert advisory / consultancy services to leather
apparel manufacturers cum exporters.
Matching grant to establish design studios or design centers in factories.
Establishing R&D Centers in Karachi and Sialkot by Pakistan Leather
Garments Manufacturers and Exporters
Association for providing Research & Development support to Leather
Garments & Leather Goods Exporters.
Installation of flaying machines at district level slaughter houses.
Sharing 25% financial cost of setting up of design centers and labs in the
individual tanneries.
To provide matching grant for setting up of effluent treatment plants in
individual tanneries
Boston Consulting Group Matrix (BCG MATRIX):
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76

We starting our new business so we are at question mark stage of the BCG Matrix
because we are at the starting stage And has opportunity to Grow Strategies which is used
in Bcg Matrix
At introductory stage only one thing is used and that is capital or investment.
High investment takes the market share very quickly and with the help of quality
advertisement growth rate also at high point.
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When business starts it relies on question mark stage that is called introductory
stage. Where market share is at low level and growth rate at high because new starting
business has a chance to take high growth rate by providing high quality products and
services.
PEST ANALYSIS
Political Environment:
Legislation relating to such type of business the city government of sialkot is very
helpful for us. And the local government gives the tax incentives to new business venture.
Political conditions are very important for all kind of businesses. Political
instability can affect the business and make the market into depression. In Pakistan
terrorism are at very high point no one can start its business in that situations. Law and
order situation also affect the business and that is prove very harmful for the business.
Policies of the previous government rejected by the current government.
We at Leather house are working enthusiastically with an Environment
management system for providing better, cleaner, safer and heal their environment. Our
motto is to minimize adverse environment impacts of our activities, products and
services.
To achieve the goal, we are working to:
1. Meet relevant environment legislation and all other regulatory requirements
which are applicable to our industry.
2. Reduce pollution level resulting from our activities, products and services by
adopting 3R techniques. i.e. Recycling, Recovery, and Reuse of chemicals,
wastewater and other waste products.
3. Improve the system on continual basis by regular monitoring and reviewing our
environmental management programs.
4. Train our staff when and where needed for effective implementation of
Environmental management system.
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5. Communication our environmental policy within the industry at al levels and is
also available to public and customers.
Economic Environment:
People of world are wealthy and have enough resource to pay more for quality
and better products. And in the world clean and modern roads are also helpful for moving
supply of products
Economic condition also affect the business existing and new both. Inflation rate
is the very dark point for the business due to inflation the cost price of the product
increased and demand for that product in decreased that is not a good sign for the
business. Due to some other unstable economical situations banks and other financial
institutions tend to increase its interest rate that is very big hurdle for existing and for new
ventures.
Social Environment:
Changing in social trends like lifestyle and family size and health consciousness
make people wise to maker better decisions during purchasing.
For making the positive and attractiveness business and brand image. We provide
different type of dresses to different societies. We focus on the behavior and life style of
the customer existing in the different societies. Traditional society demands some
traditional dresses they dont demand modern and some fashionable dresses. They differ
society to society.
We at Leather house are committed with dedication to,
Condemn child labor, forced labor & Discrimination
Improve employment conditions and compensate our employees
Provide a safe & healthy working environment for our employees
Respect freedom of association & rights to collective bargaining
Take steps for welfare & intellectual growth of our employees
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Improve social performance of our business allies
Build in the mind of our employees sense of responsibility and to perform their
duties with devotion
Comply with all applicable national internal and customer defined legal &
regulatory requirements.
Continual improvement in our management system
Technological Environment:
In the world more people have know how of technology and our stores & Bakers
also have the online services to customers which will be helpful for customers.
The management of leather house Respects the rights of the workers. AtLeather
house. We are committed to resolve the grievances of the workers.
Any worker who has a grievance rated to their employment i.e. Wages and
benefits, overtime, health and safety issues and company policy and procedure etc may
raise the matter formally through complain / suggestion box or worker council.
The employees should put their grievance in writing. Once a written grievance
has been received byLeather house. Then the company shall investigate the matter and to
invite the employee to a formal grievance hearing.
Company shall take necessary action (s) to rectify the problem and will provide
answer in writing to the employee.
he company shall comply with all legal requirements of Pakistan and code of
conduct of the customers.
Technology play very important role in business, due to changes in technology
the business setup also changed. With the help of new technology and new machinery
businesses are going to the rapid growth stage. In our boutique business transportation,
communication channels and other factors help for the success of our business.
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SWOT Analysis:
STRENGTHS:
STRENGHTS
Strength
Strength
Easy availability of
low cost labor.
Jackets are always

in fashion product
Strength
Strength
Currently in a good
financial position
we have low debt
burden.
Strength
Tax incentives
on machinery by
Govt.
We are bearing
low renting cost.
74
Easy availability of raw material in the country due to big advantage of

agriculture economy
Management skills learned through experience
Easy availability of labor in the world.
Presence of institutional supports for technical, services, designing, manpower
and marketing
Export market in Europe and USA and far East
Export friendly government Unique Designs
High Quality products at reasonable price
Flexible and comfortable dresses
Existence of more than sufficient productive capacity in tanning.
Easy availability of low cost of labour.
Exposure to export markets.
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Managements with business background become quality and environment
conscious.
Presence of qualified leather technologists in the field.
Comfortable availability of raw materials and other inputs.
Massive institutional support for technical services, designing, manpower
development and marketing.
Exporter-friendly government policies.
Tax incentives on machinery by Government.
Well-established linkages with buyers in EU and USA.
Provide Guider (who tell the customer how to wear the garments)
Touch Pad designing facility policies

WEAKNESSES:
WEAKNESSES
Weaknesses
Lack of modern
finishing facilities of
leather
Weaknesses
Entry of multinational
products in domestic
market.
Weaknesses
Weaknesses
Low level of labor

productivity due to
inadequate training.
No awareness
about national
standards.
Weaknesses
Weaknesses
Low variation in
designs.
Less knowledge
about modern
equipment.
75
Insufficient level of modernization and technology up gradation

Low labor productivity
Lack of confidence among SMEs for further growth
Lack of skilled labor
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Environmental problems
Lack of market information(for SMEs)
Energy problems for regular production
No goodwill at beginning of business can affect our business
High risk (credibility may affect initial sales)
Horizontal growth of tanneries.
Less number of organised product manufacturers
Lack of modern finishing facilities for leather.
Highly unhygienic environment.
Difficulties in accessing to testing, designing and technical services.
Environmental problems.
OPPORTUNITIES:
OPPORTUNITIES
Opportunities
Opportunities
Growing national
and domestic
markets
We can become a
part of growing
fashion industry of
Pakistan.
Opportunities
Product
diversification.
76
m for
capacities utilization
Room Scope for bulk supply of finished leather to big Units
Expansion of business in all over the Pakistan especially in Major cities
Extension in Products (accessories, Shoes & hand bags etc)
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Exports to other dealers at order
Abundant scope to supply finished leather to multinationals setting up shop in
world.
Growing fashion consciousness globally.
Use of information technology and decision support software to help eliminate
the length of the production cycle for different products
Product diversification - There is lot of scope for diversification into other
products, namely, leather garments, goods etc.
Growing international and domestic markets.
Product diversification & new markets
THREADS:
THREATS
Threats
Threats
Designer
products
International
standards.
Threats
Stiff competition from
large number of
competitors
77
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Competition from regional players such as china, India, Turkey, Thailand,
Indonesia etc
New regulations of environmental and social compliance
WTO regulations
Easy Entrance in boutique Business
Inflation rate can increase the cost price of product (dresses)
Competitors
Entry of multinationals in domestic market.
Stiff competition from other countries.(The performance of global competitors in
leather and leather products indicates that there are at least 5 countries viz, China,
Indonesia, Thailand, Vietnam and Brazil, which are more competitive than
India.)
Improving quality to adapt the stricter international standards.
Limited scope for mobilising funds through private placements and public issues,
as many businesses are family-owned.
Porters five forces model
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Bargaining power of suppliers:

The power of bargaining of suppliers is not at high level because there are number of
suppliers who provide us a raw material. We can change our supplier because we have
alternatives in the market.
Bargaining power of buyers:
Buyers power of bargaining is very high because there are many alternatives are
available in the market of leather branded, unbranded etc.
Threat of new entrants:
Threat of new entrants is high because there is entry for the leather business. It is
open market and has high competition. New competitor enters in the market with new
designs, technology with new strategy.
Threat of substitutes:
The threat of substitutes are also high because there number of leather industries
which deals with unbranded suits at low price. So it is very important for us to make our
quality better and maintain cost price of the product.
Rivalry among competitors:
Rivalries among the competitors are reasonable.
Porters Model:
Porters Competitive forces
Effect on Causal, formal, party and bridal

dresses
Low
Bargaining Power of suppliers
Medium
Bargaining Power of Buyers
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86
High


Threat of new Entrants
Threat of substitutes
Rivalry among Competitors
Competitive Grid:
Name of Competitors
Products
Price
Verity
cmpititor
compititor
compititor
compititor
Location
Direct / Indirect
Competition
Leather jeckets
4000 12000
Bags
5000 - 25000
jeans
20000 50000
Belts
50000 10 Lac
Shoes
2000 8000
Accessories
3000 20000
Causal & formal
1100-5000-12000
Party
11000- 35000
Causal & formal
1200-4000-7000
garments
5000-18000
Causal & formal
800-3500-5500
Leather garments
5000-15000
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87
Indirect
Direct
Direct
Direct


Competitor Products:
Wears
Compititor
Compititor
Compititor
Compititor
Casual & Formal
Jeckets
Jeans & Belts
Shoes & Bags
Accessories
Sales Forecasting:
Product Line
Units sold per Day
Units sold per Month
Units sold per Year
Casual
100
1200
Formal
50
600
Jeckets
30
360
Jeans
24
Shoes & Bags
150
1800
Accessories
200
2400
Pricing Strategies:
The leather grading system employed by leather upholstery manufacturers and
suppliers is used as a means of differentiating and marketing individual types of leather
by price, based on quality or style.
The grading system is the method manufacturers use to present their pricing
structures to retail dealers. Leather suppliers also use a grading system to distinguish their
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leathers and prices to manufacturers. This classification works efficiently and is simple to
understand within the context of each individual leather line, but problems crop up if one
attempts to compare or contrast leathers from line to line or from manufacturer to
manufacturer. With lower grades typically beginning at "A" or "1", one producer's "C"
may be another's "5" or "6". Problems arise because the system is far from uniform. The
thing about grades that makes it confusing is there is no industry standard. The grade
represents the cost that the manufacturer pays for the leather. Leathers can look distinctly
different but reflect the same price. Leather craft's grading system features five grades,
but 90% of the line primarily addresses its four lower grades and contrasting price points,
encompassing 40 patterns. The lower grades represent various different leather qualities
ranging from pigmented hides to corrected hides to anilines. But the fifth or top grade is
reserved for select European premium skins not its typical tonnage.
Pricing is a main thing which is a key factor of doing any business. Some
strategies are followed for the purpose of pricing. Our Leather business is using both
penetration and skimming pricing strategies in the start of our business. Its detail is given
below.
Penetration Pricing
In penetration strategy we are using a start up low pricing strategy for our some of
the products to enter into the market in a positive way. Our penetration strategy applies to
casual wear, formal wear, shoes, bags and accessories.
Skimming Pricing
In skimming strategy we are using a start up high pricing strategy for our Leather
Garments. This is due to offering totally controlled designing of the customers which is a
very rare facility.
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Product Line
Price Range
Casual
2160
Formal
3105
Jeckets
4087
jeans
48190
Shoe & bags
1200
Accessories
600
PROMOTIONS AND DISTRIBUTION:

Distribution process:
Our distribution is so simple. It can also be called 0 level distribution process. In
this process the outfits will be bring to our outlet from our production place and the
customers can get them from our outlet.
Production unit
Out let
Final customers
PROMOTIONS:
Promotional Objectives:
At beginning stage trend setters has following promotional objectives
1. Good brand image
2. Attract customer by some offerings
3. Direct promotions
4. Indirect promotions
ADVERTISING
Print Advertisement:
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Statue:
Statue will be our promotional tool inside our outlet and on which we will be
hanging our most attractive formal and non formal dresses to attract the customers. They
can also customize the designs or can combine the designs of two or more than two
dresses. We will provide them their desired design.
Five statues will be in our outlet. Two on the entrance and three will be placed
inside the shop in different places.
Printed shopping bags:
In our society most of all boutiques and garments sector providing their logo printed
on hand bags in which they give their product to the customers. The main advantage is that in
this case customers themselves carry this advertisement tool to different places from the
shop.
Visiting cards:
We are also using visiting cards in our marketing strategy. Our name of the shop and
logo with our contact numbers will be printed on the visiting cards.
Brochures:
In the starting of our business we will circulate brochures in different areas of
gujrat to bring awareness about our shop and our unique idea.
Free gifts:
We will give free gifts to our first 80 customers to build a strong relationship with
them and also to build a high position in the mind of customers.
Cable advertisement:
In our marketing campaign we will also give our advertisement in the local cable
operator. In our advertisement we will focus on our core competency which is the dream
design of people becoming real in their hand by us.
FM Radio:
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We advertise our boutique business at FM 105 and Dil FM 102.
OUTDOOR ADVERTISING:
Bill boards:
First of all we have an idea of giving an ad of coming soon on two points of the
city. This will have a psyclogical effect on the viewers that whats coming on and how
they will feel when all the designs were of their own will, and the designs of their dreams
becoming true.
The bill boards containing a text coming soon with our boutiques logo will be
given a month before the starting of our routine business. And when we will start our
business than the text will be changed and the new bill boards will contain the attractive
tag lines of the work of our business to attract the customers towards us.
The bill boards will be displayed by the help of an advertising business grafix
which gives the facility of bill boards in our area. The main points of display which are
selected by our management are kutcherichowk and fawarachowk which are the one of
the busiest points of the city.
Offerings
Membership cards
Discount on sales
EID offers
Ramzan Offers
Discount on purchasing when customer did shopping RS 20000.
People:
FIVE PARTNERS OF TREND SETTERS:
Trend setter has five partners that all are running different functions
Mr.Ali Raza
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Miss. Maha Shabeer (MARKETING MANAGER)
Miss Saba Safdar
Miss Sidra Munawar
Mr.QamarZaman
Marketing Budget:
Marketing tool
Number
Estimated cost
Bill boards
Rs.1,60,000/- in two months
Statue
Rs.17,500/-
cable advertisement
Rs.20,000/- per month
Printed shopping bags
5,000
Rs.10,000/-
Visiting cards
3,000
Rs.5,000/-
Brochures
5,000
Rs.7,000/-
Free gifts
80
Rs.12,000/-
Total
Rs.4,51,500/- per annum
OPERATIONAL PLAN:
Method of Production:
Production department are the main backbone of the our business into Sialkot
whole process revolve around the Production Department Production Department Play a
Key role in the Progress and Prosperity of the company and also prepared new leather
article and enhance the production.
Manufacturing Process
After receiving the finished leather from the supplier the following procedure is
adopt by the organization. Manufacturing process play important role in our organization
by the leather product.
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93

Matching
Leather made from different skin/hides inherently varies in grain style for each
other. In the matching process the grain and color of leather are matched on per garments
requirement. This is most critical part in the whole process and requires expertise of the
matcher.
Cutting
After the matching, the cutter cuts different panels of a jacket with the help of the
design patterns and knives. The list of panels includes Front, Back, Collar, Sleeves, and
Cuff etc. Generally, design patterns made of cardboard are used in cutting process. In
case single type/design garments are to be manufactured in large quantities, then press
machines with metal dyes can also be used. Average wastage of leather in cutting process
ranges between 15 to 25%. In Pakistan, a cutter cuts 15 to 20 jackets per day per shift
(shift 8 hours).
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Assembly
After the cutting process, fusing is added to different panels of the garment, as per
design requirement. Fusing machines or irons are used for this purpose. Generally, half
fusing is done on the end area where stitching is to done and full fusing is applied on
front & back panel for providing garment outlook. Fusing reduces stretch ability and adds
stiffness to the leather making it convenient for the stitches to stitch. In this
process, accessories are added and rolled together for sending to the stitching section.
Major accessories include lining (Cotton, Viscose, and Satin), zippers, padding,
wadding, shoulder pads, buckles, buttons, and labels and thread.
Stitching
Next to assembly is the stitching of different panels of the garments by using
sewing machines. Two stitching methods, depending upon the quantity produced, are
currently being employed in the industry.1. One stitchery one garment2. Chain process
(Assembly Line) in the first method, one stitchery stitches together all the panels of the
garment. All the allied processes (folding etc.) required during stitching are also
performed by one person. Depending upon the garment type & size, on an average,
output per stitcher per shift is 1 to 2 garments. The second method is more efficient
and average productivity level per stitcher in some cases rises between 4-8 garments per
day. In the chain process, an assembly line is made in which each stitches assigned one
specific process out of the total processes is required for garment manufacturing.
Ultimately, the stitcher gets specialized by constantly performing one task resulting in
production efficiencies and better quality. In each assembly line, there are seven stitchers
who perform the following sub-processes:
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Finishing
Finishing is the last process in leather garments manufacturing. In the finishing
process, buttons/snaps are attached to the garment, extra thread and fibers are clipped off.
After this process garments passes through touching process, in which chipped off and
out of matching leather grains are treated to give the garment a good look. The garment
then moves to ironing stage after which hangtags, price tickets, etc. are attached. The
final stage is the quality check by the quality inspectors. Their job is to check the
conformance of the manufactured garment to the customer's specifications. The quality
check is followed by the final packing of the garment.
Availability of Qualified Labor Pool:
In
n our business leather industry provides employment to 200,000 people of
Pakistan13
Almost 80% of the labor is skilled (they have the required expertise to operate the
machinery 14
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96

Approximately 20% are the unskilled workers who are basically helpers (they
help in unloading, loading and packaging 15
The bigger players in the Industry employ 15 to 20% graduates, engineers and
diploma holders while the smaller tanneries have 2 to 5% of graduates in their
workforce.16
Almost all the tanneries have the minimum age requirement of 18 years, below
which they do not employ the candidate.
Basic training methodology prevalent is the Ustaad-shaagird17 method.
They believe that the expertise that the workers have is sufficient enough to meet
the buyer preferences.
Business Partnerships:
It is partnership among 5 members with equal investment, loss and profit. Every
partner will perform duties according to his specialize field. In our leather garments
business partnership five member partner they are perform the every task into Sialkot.
We are performing every task every time and good effort for our business during
time period.
We are five partners in this business with equal investment of Rs. 240000/ each.
1 Ali raza
2 Qamar zaman
3 saba
4 maha shabbir
5 sidraw
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All the members will perform their duties according to their specialization. Every
member has knowledge of marketing, finance, accounting and human resource. But their
duties are according to specialization.
Roles and responsibilities of members of organization
1.Mr. Ali raza i will deal in marketing department; he will perform all marketing
activities like pricing, promotion, public relations and product forecast.
2. Mr.'s sidraw will perform the human resource functions along Mr.'s Saba
Recruitment & selection, compensation, training and planning are the basic duties of
them. Both are responsible for labor availability and their duties.
3.Mr.'s Maha shabbir will perform finance and accounting functions as

costing, budget allocation, making invoices and preparing financial statements.
4.Mr.Qamar zaman will perform operational activities, he will keep maintain and
repair of production plants and machinery and assist the labor at any problem.
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Types of business partnerships:
In our business partnerships as manufacturers, importers and exporters of leather
products, caps, leather jackets of all sorts including leather garments leather wears,
leather products, leather dresses, leather coats, leather furs, leather gloves, leather belts,
leather shirts, bags, shoes and for that purpose to establish, run and operate tailoring
knitting and stitching plants for manufacturing of all types of leather goods of all varieties
pattern or designs. To carry on the business of manufacture, sale, purchase, export and
deal in leather garments / goods, such as judo karate suits and martial art accessories,
sports wears and sports clothing, leather jackets, leather trousers, hand bags, brief cases,
suitcases, rain-coats belts and all kinds of leather products.
To import and purchase raw materials, equipment's, machineries, spare parts or
other articles of use required by the business for the purpose of carrying on the business
of the leather garment.
Purposes of business partnerships:
The purpose of partnership business all the members will perform their duties
according to their specialization. Every member has knowledge of marketing, finance,
accounting and human resource. But their duties are according to specialization felid.
The purpose of partnership business all member collectively work perform and
help each other member if get any difficulty. The purpose of in this business with equal
investment for each member.
To import and purchase raw materials, equipment's, machineries, spare parts or
other articles of use required by the business for the purpose of carrying on the business
of the leather garment.
To manufacture, purchase, import, export, store, process, sell and generally to
deal in all materials, articles, substances and things required for or incidental to the
manufacture, preparation, adaptation, treatment, use or working of the foregoing or the
packing, storing or otherwise dispose of all or any of the same as may be thought
desirable.
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To distribute among the members of the business, in kind or otherwise, any
property of the business and, in particular, any shares, debentures or securities of other
companies belonging to this Company, or of which this business may have the power of
disposing.
To purchase, take on lease or in exchange, hire or otherwise acquire, any movable
or immovable property, and any rights or privileges which the business may think
necessary or convenient for the purpose of its business and, in particular, any land,
buildings, easement, machinery, plant and stock-in-trade.
To construct, maintain and alter any buildings or works, necessary or convenient
for the purposes of the business.
To construct, improve, maintain, develop, work, manage, carry out, or control any
manufactories, warehouses, shops, stores, and other works and conveniences which may
seem calculated directly or indirectly to advance the business interests.
To sell, improve, manage, develop, exchange, lease, mortgage, enfranchise,
dispose of, turn to account, or otherwise deal with, all or any parts of the property and
rights of the business.
In our partnership business is to guarantee the performance of contracts,
agreements, obligations or discharge of any debt of the company or on behalf of any
business or person in relation to the payment of any financial facility including but not
limited to loan, advance, letter of credit or other obligations through creation of all types
of mortgages, charges, pledges, hypothecation, on execution of the usual banking
documents/instruments or otherwise encumbrance on any or all of the movable and
immovable properties of the business, either present or future or both and issuance of any
other securities or sureties by any other means in favor of banks, Non-Banking Finance
business or any financial institutions and to borrow money for purposes of the business
on such terms and conditions as proper.
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Quality control:
We are always committed for maximum satisfaction by providing agreed quality
product in time. In our leather garment business between every process quality is
controlled. Final control checks to ensure each individual production is to specification
and sortation into various trades.
Quality planning is essential to the technological renewal and modernization of
the SMEs in the Sialkot leather products sub-sector
sub
and thereby to the improvement of
their productivity.
In our leather garment business Quality is of prime importance in the business.
Customers demand and expect value for money. As producers of apparel there must be a
constant endeavor to produce work of good quality.
quali
Strategy Total Quality Control:

Control
In our business ensure that the requisite quality of product is achieved". This
ensures customer satisfaction, it leaves quality control as a necessary but expensive evil.
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Objectives
To maximize the production of goods within the specified tolerances correctly the
first time.
To achieve a satisfactory design of the leather garment in relation to the level of

choice in design, styles, colours, suitability of components and fitness of product for
the market.
Customer satisfaction:
Leather garment business we should be developed good quality product for the
customer fully satisfaction. Total quality control then our customer fully satisfied our
product.
External customer:
Our leather garment business quality department, manufacturing, customer
services and engineering method in which the input is provided can be reactive proactive
both services used in our leather garment business as opportunity for satisfaction of
customer.
Internal customer:
We have to develop strategy Internal customer provide the best design is our
business product and total quality control. Total quality committee provide should review
and analyze employee results.
We should be provide better services our employee they do perform every task
with in time and quality control. Total quality control when we will provide the
employees self-esteem they do the work and maintain the quality.
Training:
We have to provide training our employee and developing strategy for quality
control. Our business leather they also achieve every task with in a timely manner and
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quality control the product. We must assign the duties for control quality into leather
garment business.
Recognition and rewards
Our management must provide a recognition and reward program designed to
improve and maintain quality control and job satisfaction.
Our management provide friendly environment for the work forces that is safe
and environmentally clean for quality control. Our management provide also the
foundation for supporting the employee's quality control of work life.
When our management provide better satisfaction to our employees they do
perform every task and quality must be controlled.
Communication:
Our management provide to their employees for managing the quality in our
leather garment business management at all communication. It is must be polite and
conductive to enhancing quality.Our management use a strategy staff and employee
meeting, and an open invitation from management to allow employee at all level to hold
informal conversations or brainstorming for quality improvement.
Technology
In our leather garment business we have to use technology for quality control and
control cost of production. We have available technical machinery to control quality by
leather garment business. Likes
Cutting,
Drying,
Finishing,
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All element help to control the quality process and maintain to improve the
quality by leather garment. Our management to use this technology for developing and
process quality maintain and improvement by leather garment business.
Continuous improvement:
In our business continuous improvement control the quality of product because
our product exported global market country. We have available high quality machinery
andAvailability of Qualified Labor Pool for continuous improvement of quality control.
In our business Sialkot here available qualified labor they perform the every task during
time and they are very educated people and easy understand every task.
Cost control
In our business leather garment we use low cost and high quality control for
export it to other country. Our purpose to provide the best satisfaction our customer they
are buy larger product at any time.
Pollution Control:
As Leather Garment Manufacturing units does not contain any environmental
hazards, the performance of Production System I through waste minimization/utilities
and it is revealed that the waste emanating from 70% of the unit is utilized by the small
leather goods (Tiny Sector) industries i.e. Chappal Manufacturing, Small Coin Purses
manufacturing and Key Chain Purse Manufacturing units.
Process and Production Control:
This is an area where control could be actually implemented. As for materials,
Leather lining and auxiliaries should be tested for tear, stitch tear and tensile strength.
Fastness of colours of Leather has to be tested repeatedly by quality control.
Service delivery:
Our Company will give online sale services for its customers to access the global
market. Customers can order through company website for customize their products. We
Page
104


are also giving shipping facility or service for the delivery of goods on behalf of
customers. In which our leather business project should be provide to customer services
delivery because they get easy buy the product. In our business leather garment is
exported the product good and services into foreign country.
Privacy and security
Ordering
Payment
View of order
Customer support strategies

We believe design, quality and sustainability are closely connected. We want our
customers to value our products and be able to use them for a long time. This is reflected
in the choice of materials, design constructions and in our on-going quality management
Export market is the primary market for a leather garment-manufacturing unit. In
the export market, major customers include chain stores and major garment brands in
Europe and USA.Major customers of Pakistani leather garments are Germany, USA,
United Kingdom, and UAE& France. The business is done either directly to the buyers or
through middlemen.
Primary target of this unit will be the export market. International market figures
are incorporated so that one can analyze that leather products are exported to which
country. This will give fair idea of global export and imports trends; this will allow the
investor to have leverage of time when he starts his business.
The global leather industry is valued at about US$ 85 billion4. Most of the
producing countries are developing countries, while developed markets such as the US
aremajor consumers of leather products. The industry is buyer-driven, with producing
countries manufacturing in line with specifications, guidelines and technical advice
provided by the buyer countries.
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105


We believe design, quality and sustainability are closely connected. We want our
customers to value our products and be able to use them for a long time. This is reflected
in the choice of materials, design constructions and in our on-going quality management
In our business customer support strategy developed likes provide that facility to
customer we will achieve supports.
Online shopping
Developing privacy and security
Provide the parking facility
Export product global market customer
Available easy product and services into foreign market
Online order
Provide easy method of payment
Provide customer help to export product
Good quality product for customer
Our environmental strategy includes everything from production of our fabrics
and products, related transports and travels and the impact that goes from our stores,
offices and warehouse. We also include strategies for the environmental impact by
consumer use and product disposal.
The environmental strategy should be continuously updated and evaluated
framework that will encourage environmental awareness within the whole organization.
We are highly aware that sustainability improvement is an ongoing process that is never
finished and that all steps count.
The foundation of our environmental strategy is our policies and guidelines that
are concretized by goals that are evaluated and updated every year. A sustainability report
with a description of the results and new goals should be presented annually by customer
for leather garment business.
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106


We will achieve customer support to provide better product and services.in our
business leather garment we provide to our customer high quality product and fully
satisfied.
In our business customer support strategy provide to customer online sale product
they get easy purchased. In our business strategy for customer to provide the product with
in a time manner.
We want to encourage our customers to take care of their garments in a
sustainable way. From a lifecycle perspective we know that the highest environmental
impact from a product is from the energy used in washing and tumble drying. We are
aware of this when we decide on care labels and fabrics and we inform our customers to
wash in low temperatures and avoid tumble drying. To hang and air some type of
garments, i.e. wool garments outside instead of washing, is also an easy way to decrease
the environmental impact.
FINANCIAL PLAN:
Capital Requirement for the Next five years:
Capital Requirements
Project costs
Total cost (RS)
Plant and Machinery
261000
Furniture and Fixtures
106900
Operating expenses
74000
Total capital cost
441900
Cash in Hand
50000
Raw Material inventory
409500
Building (on rent)
1200000
Working capital
579500
Total Investmens in the project
1021400
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107

Capital Structure of the Firm:

Financial Plan
Financing
Equity
Debt
Ratio
50%
50%
Amount
510700
510700
Human Resources Requirements
Posts to be
filling
salary
PA
1
1
1
1
8
1
3
1
2
19
360000
120000
132000
180000
908000
102000
270000
108000
168000
2348000
Export and import Manager

Purchase Manager
Accounts Manager
Export Officer
Stichers
Machine Operators
Helpers
Cutter
Security Guard
Total
Machinery Details
No of
Machines
Type of machine
stitching Machine
Skiving Machine
Creasing tools
Generator 5 KVA
Total Machinery Cost
8
1
2
1
OVERVIEW OF FINANCIAL PROJECTIONS:
Page
108
Per
Machine
cost
430000
42500
12000
50000
Total
Cost
3440000
42500
24000
50000
3556500


Assumptions Sheet:
Pojected's Returns
Internal Rate of Return
Net Present Value
Payback Period in years
54.29%
4806471
2.83
Rent of Building
Monthly
Rent
15000
Building Expenses
Rent of Building
Annual
Rent
180000
Machinery Assumptions
Number of Machines Installed
Capacity Utilization for one year
Maximum Capacity of the firm
Total Production of the factory in 8 Hrs
Operating Assumptions
Production capacity in a year
Daily operating hours in factory
Operating days in a Month
Number of shifts
6
60%
80%
600
65000
8
25
1
Economy Related Assumption

Growth of worker's wage
10%
Cash flow Assumptions of the factory

Account receiable cycle in days
Accounts Payable cycle in days
Page
109
15
15

Revenue Assumption of the factory

Production capacity of the unit
sales price per unite in year 1
sales price growth rate
Export sales
Expense Assumptions
Rent of building
65000
300
10%
100%
Growth of rent
10%
Growth of prices of raw material
10%
communication expenses
5000 per month
Advertising expenses
1.50%
Financial Assumptions
Project life
10 Years
Debt
90%
Equity
10%
Interest on debt
8%
Debt tenure
8%
Debt payments per year
12
Projected Income Statement:
Page
110

Projected Income Statement

2014
2015
2016
2017
2018
Revenue
Cost of goods sold
Gross Profit
General admin and selling expenses
Administration Expnenses
building's rent expenses
Utility expenses
travelling expenses
office expenses
edvertising expenses
depreciation expenses
Amortization costs
11602500 13295425 15096868 17125644 19409208

9484298 10868155 12340719 13999113 15865780
2118202 2427270 2756149 3126531
354328
840000
300000
91795
96000
90000
116025
89000
10000
924000
330000
100974
105600
99000
132954
89000
10000
1016400
363000
111071
116160
108900
150969
89000
10000
1118040
399300
122179
127776
119790
171256
89000
10000
1229844
439230
134396
140554
131769
194092
89000
10000
sub-total
Operating income
1632820
485382
1791528
635741
1965500
790649
2157341
969190
2368885
1174543
Other income (rebate)

Earning before tax and interest
178679
664061
204750
840491
232492
1023140
263735
1232925
298902
1510445
Interest expenses
earning before tax
105118
558943
96237
744254
84564
938577
71922
1161003
58230
1452214
Tax
Net Profit / Loss
116025
442918
132954
611300
150969
787608
171256
989747
194092
1258122
Page
111


Cash flow Projections for five years:
Statements of cash flows

2014
Operating activities
Net profit
Income tax
account receivable
Finished goods inventory
Equipment inventory
Raw material inventory
Building rent
Account Payable
Cash Provided by operations
Financing Activities
Projected Loan
Additional loan
Issuance of shares
Cash provided by financing activities
Investing Activities
Capital Expenditures
Cash used for investing activites
NET CASH
2015
442818
89000
10000
(476815)
(79700)
(2620)
12892
193065 (50297)
100000 (10000)
789316
(305957) 711805
2016
611300
89000
10000
(34786)
(10892)
(2983)
(60607)
(11000)
117291
707324
2017
2018
989747 1258122
89000
89000
10000
10000
(78703) (88610)
(13823) (15558)
(4185)
(4954)
(93563) (116132)
(13310) (14641)
142331
161115
1027493 1278342
1266495
140722
1407217
(847500)
(847500)
(118056)
(118056)
253760
711805
566682
862537
1099694
Page
112
(140641) (164957) (178648)

118056
(140641) (164957) (60592)


Projected balance sheet of the company for five years:
Balance Sheet 2014

Liabilities + shareholder's equity
Amount
shareholder's Equity
Paid up capital
Retained Earnings
Current Liabilities
Account payables
Total current liabilites
Deffered tax
Long term debt
Assets
Current Assets
140722
Cash and Bank
253760
Account Receiables
Equipment's inventory
Prepaid building rent
1266495 Total current assets
Fixed Assets
Land
Building
Machinery and equipments
Furniture and fixtures
office Equipment
Total Fixed Assets
Intangible Assets
Prepaid operation costs
Total Intangible Assets
Total capital and Liabilities
Amount
1407217 Total Assets
Page
113
12892
193065
100000
559717
558000
117000
92500
797500
50000
50000
1407217

Balance Sheet 2015

Paid up capital
Retained Earnings
Current Liabilities
Account payables
Deffered tax
Long term debt
Amount
Assets
Current Assets
Cash and Bank
Account Receiables
789316 Equipment's inventory
789316 Raw material inventory
140722
442918
Fixed Assets
Land
Building
office Equipment
Total Fixed Assets
Intangible Assets
Page
114
Amount
965565
476815
79700
15511
243359
110000
1890950
529200
105300
74000
708500
40000
40000
2639450

Balance Sheet 2016

Paid up capital
Retained Earnings
Current Liabilities
Account payables
Deffered tax
Long term debt
Amount
Assets
Current Assets
140722 Cash and Bank
1054217 Account Receiables
Fixed Assets
Land
Building
office Equipment
Total Fixed Assets
Intangible Assets
Page
115
Amount
1532247
511601
90592
18494
303966
121000
2577900
470400
93600
55500
619500
30000
30000
3227400

Balance Sheet 2017

Paid up capital
Retained Earnings
Current Liabilities
Account payables
Deffered tax
Long term debt
Amount
140722
1841825
1032338
1032338
973539
Assets
Current Assets
Cash and Bank
Account Receiables
Equipment's inventory
Total current assets
Fixed Assets
Land
Building
office Equipment
Total Fixed Assets
Intangible Assets
3988423
Page
116
Total Assets
Amount
2217231
583403
102866
22028
379295
133100
3437923
411600
81900
37000
530500
20000
20000
3988423

Balance Sheet 2018

Paid up capital
Retained Earnings
Current Liabilities
Account payables
Deffered tax
Long term debt
Amount
Assets
Current Assets
140722 Cash and Bank
2831572 Account Receiables
Fixed Assets
Land
Building
office Equipment
Total Fixed Assets
Intangible Assets
Amount
3079768
662106
116689
26213
472858
146410
4504044
352800
70200
18500
441500
10000
10000
4955544
Payback Period and Exit Strategy of company:

Payback period of the cashflow is approximately 2.5 years. And exit strategy of
the company will be as defined in the partnership act 1932 in case of partnership and will
be as defined in the companies ordinance 1948 in case of the company other than
partnership.
Critical Risk Factors for our company:
Fluctuating leather prices exposes the manufacturer to significant risk in the
business
Page
117


Stricter international standards as a result of increasing environmental awareness
to the people and the regulation institution.
Skills shortages resulting in high labour charges could affect our business becuase
our main focus is also on the proper traning and development of the labour force.
Lower productivity in Pakistan as compared to other countries such as China &
Korea is also risk for us for sustaining advantage in the market.
Lack of strong presence in the global fashion market like German, India and
Korea doing through research and developement.
Lack of awareness of international standards by many players, and human
resource and Skill Requirements in the Leather and Leather Goods Industry
Limited scope for mobilising funds through private placements and public issues
(many businesses are family-owned)
Difficulty in obtaining bank loans resulting in high cost of private borrowing
High competition from East European countries and other Asian countries
Operational risk is the prospect of loss resulting from inadequate or failed
procedures, systems or policies.
Employee errors
Systems failures
Fraud or other criminal activity
We accept that our people and processes will inherently incur errors and
contribute to ineffective operations. In evaluating operational risk, practical remedial
steps we are emphasized in order to eliminate exposures and ensure successful responses.
Poor operational risk management can hurt our reputation and can become the cause
financial damage.
Page
118


Financial Risks:
Changing interest rates, monetory policy, cashflows and inflation can affect our
business operations becauase we are starting our business from a small scale and these
factors can directly or indirectly affect businesss operations.
References:
Pakistan leather garments manufacturing and export asociation of paksitan
Pakistan tanners assoicatoin of Pakistan
www.fbr.pk
www.smeda.pk
http://www.nation.com.pk
http://www.investinganswers.com
http://world136.com
http://targetjobs.co.uk
http://en.wikipedia.org
Pakistan institute of trade & development leather sector analysis by osman bin saif senior research
associate 2013
www.smallbusinesscomputing.com
www.ehow.com
smallbusiness.chron.com
www.articlesbase
www.itu.int
www.startuppercolator.com
sentence.yourdictionary.com
Page
119


www.hg.org/lawfirms/pakistan/islamabad.html
www.wisegeek.com
www.deloitte.com
www.pwc.com
www.ey.com
www.kpmg.com
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Business Project on Manufacturing of Leather Products

For the requirements of Master of Commerce degree

Company Name: Leather House Sialkot Pvt Ltd

A Business Project Report Submitted

Hafiza Saba Safdar

Faculty of Commerce & Accountacy)

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Problem to solve or need to be filled

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Legal form of organization

Patents, trade marks and copyrights applied for or approved

Description of target market

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Matrix ( BCG, Product competitive grid)

Explanation of how financial projections are prepared (assumption sheet)

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

8. Critical Risk Factors:

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

THE MANAGEMENT TEAM:

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

In the early days of independence some tanneries were

established in Karachi. In 1950's some were established in Lahore and adjoining

The industry has flourished rapidly since then.During 1950s

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Chief Marketing Officer

Chief Operating Officer

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd

Business Project on Manufacturing of Leather Products

Company Name: Leather House Sialkot Pvt Ltd