Parfum Edp

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Womanity Eau de Parfum EDP 2.7 Refillable by Thierry Mugler Women NIB


Womanity Eau de Parfum EDP 2.7 Refillable by Thierry Mugler Women NIB


$66.95


Avon RARE EMERALDS EDP Parfum 1.7 fl oz NEW in Box


Avon RARE EMERALDS EDP Parfum 1.7 fl oz NEW in Box


$18.99


Givenchy Play  Eau de Parfum EDP 2.5 oz by Givenchy for Women NIB


Givenchy Play Eau de Parfum EDP 2.5 oz by Givenchy for Women NIB


$66.95


Parfum d'Or Elixir 3.3fl.oz EDP Pour Femme by KSM Paris


Parfum d’Or Elixir 3.3fl.oz EDP Pour Femme by KSM Paris


$29.99


TESTER Parfums M Micallef 4 Saisons Hiver EDP spray 100 ml


TESTER Parfums M Micallef 4 Saisons Hiver EDP spray 100 ml


$26.99


JESSICA MCCLINTOCK 1.7 oz Eau de Parfum EDP Spray NEW


JESSICA MCCLINTOCK 1.7 oz Eau de Parfum EDP Spray NEW


$34.99


Flower By Kenzo Eau De Parfum EDP x 5 New Sample Lot Ladies


Flower By Kenzo Eau De Parfum EDP x 5 New Sample Lot Ladies


$14.99


Kiss HER EDP Parfum 3.4 & Psycho Circus Sparkly POWDER


Kiss HER EDP Parfum 3.4 & Psycho Circus Sparkly POWDER


$14.24


Beauty Eau de Parfum 1.7 oz EDP by Calvin Klein for Women NIB


Beauty Eau de Parfum 1.7 oz EDP by Calvin Klein for Women NIB


$37.55


Victoria's Secret VERY SEXY edp 2 x .25 oz mini purse spray travel eau de parfum


Victoria’s Secret VERY SEXY edp 2 x .25 oz mini purse spray travel eau de parfum


$10.95


Victoria's Secret HEAVENLY WISH edp 2 x.25 mini purse spray travel eau de parfum


Victoria’s Secret HEAVENLY WISH edp 2 x.25 mini purse spray travel eau de parfum


$9.95


Mariah Carey lollipop bling That CHic Eau de parfum spray EDP perfume full NR


Mariah Carey lollipop bling That CHic Eau de parfum spray EDP perfume full NR


$4.99


Victoria's Secret HEAVENLY edp 2 x .25 oz mini purse spray travel eau de parfum


Victoria’s Secret HEAVENLY edp 2 x .25 oz mini purse spray travel eau de parfum


$4.25


Best Deal Clean Summer Escape EDP eau de parfum 2.14oz 80ml NEW


Best Deal Clean Summer Escape EDP eau de parfum 2.14oz 80ml NEW


$9.99


TESTER Parfums M Micallef 4 Saisons Printemps EDP spray 100 ml


TESTER Parfums M Micallef 4 Saisons Printemps EDP spray 100 ml


$33.99


TESTER Parfums M Micallef 4 Saisons Automne EDP spray 100 ml


TESTER Parfums M Micallef 4 Saisons Automne EDP spray 100 ml


$19.49


Femme Boss Hugo Boss 1.6 oz EDP Spray NEW SEALED 1.7oz/50ml Women Perfume Parfum


Femme Boss Hugo Boss 1.6 oz EDP Spray NEW SEALED 1.7oz/50ml Women Perfume Parfum


$53.15


JIL SANDER NO 4  .18 oz EDP eau de parfum For Women Splash Perfume Mini NEW


JIL SANDER NO 4 .18 oz EDP eau de parfum For Women Splash Perfume Mini NEW


$9.88


PRADA PARFUM DE SAC EDP PURSE SPRAY HOOK TO KEYCHAIN


PRADA PARFUM DE SAC EDP PURSE SPRAY HOOK TO KEYCHAIN


$89.95


BURBERRY LONDON CLASSIC 1.0 oz EDP eau de parfum For Women Spray Perfume New NIB


BURBERRY LONDON CLASSIC 1.0 oz EDP eau de parfum For Women Spray Perfume New NIB


$29.88


BURBERRY LONDON CLASSIC 1.7 oz EDP eau de parfum Women Spray Perfume New NIB 1.6


BURBERRY LONDON CLASSIC 1.7 oz EDP eau de parfum Women Spray Perfume New NIB 1.6


$34.88


Chloe' New 1.7oz Eau de Perfume Parfum Spray for Ladies Women Her 50ml EDP/S L


Chloe’ New 1.7oz Eau de Perfume Parfum Spray for Ladies Women Her 50ml EDP/S L


$73.50


Vera Wang TRULY PINK EDP Parfum Sealed Spray Perfume 100ml  3.4 oz NEW IN BOX


Vera Wang TRULY PINK EDP Parfum Sealed Spray Perfume 100ml 3.4 oz NEW IN BOX


$32.95


Chloe' New 2.5oz Eau de Perfume Parfum Spray for Ladies Women Her 75ml EDP/S L


Chloe’ New 2.5oz Eau de Perfume Parfum Spray for Ladies Women Her 75ml EDP/S L


$83.97


Baby Phat GODDESS EDP Parfum Sealed Spray Perfume 100ml  3.4 oz NEW IN BOX


Baby Phat GODDESS EDP Parfum Sealed Spray Perfume 100ml 3.4 oz NEW IN BOX


$29.95


✿•ڿڰۣ✿  Chanel  NO 19 EDP Eau de parfum  Spray  3.4 oz 100 ML  box  ✿•ڿڰۣ✿


✿•ڿڰۣ✿ Chanel NO 19 EDP Eau de parfum Spray 3.4 oz 100 ML box ✿•ڿڰۣ✿


$120.00


Ellen Tracy's TRACY 2.5oz Eau de Perfume Parfum Spray 75ml Women Her L EDP/S


Ellen Tracy’s TRACY 2.5oz Eau de Perfume Parfum Spray 75ml Women Her L EDP/S


$21.97


Fan di FENDI~ EDP Parfum ~*(2) Samples Individual Packets


Fan di FENDI~ EDP Parfum ~*(2) Samples Individual Packets


$0.99


Fan di FENDI~ EDP Parfum ~*(2) Samples Individual Packets


Fan di FENDI~ EDP Parfum ~*(2) Samples Individual Packets


$0.99


Halle Berry's HALLE 1.7oz Eau de Perfume Parfum Spray EDP/S Women Her 50ml L


Halle Berry’s HALLE 1.7oz Eau de Perfume Parfum Spray EDP/S Women Her 50ml L


$31.50


what is the difference with edp spray pdp spray perfume & parfum also eaud toilet spray & cologhne?

i would really like to know before i buy thanks irene

The major difference is that these are different concentrations of perfume. Eau de toilette (EDT) is the lightest and freshest as it contains little fragrant oils in comparison to the amount of water/alcohol added. For every 100ml of quantity this is often the least expensive form of fragrance but it also doesn’t last very long on the skin (perhaps 1-2 hours).

Parfum (also known as “pure” perfume) is the most concentrated form of fragrance. It is mostly made up of fragrant oils and is diluted with very little or no alcohol/water. It lasts extremely well on the skin and the scent can often be detected on the skin over 24 hours later. It i, for a 100ml quanity (which would be very very expensive!) the most pricy form of fragrance but also the most economical. It isapplied (usually, but not always) in small drops on the pulse points e.g. wrists, behind the ears, behind the knees, decollete etc.

Eau de parfum is a concentration in between edt and parfum. It still contains a large quanity of fragrant oils but not as much as parfum. It is the most economical form of fragrance if you like something that lasts well on the skin (6-8 hours or more) but also something which you can spray freely onto the skin.

A cologne is very similar to an EDT. However, these usually have a fresh citrus note added to them. For example, if you compare Dior Homme and Dior Homme Cologne, these are essentially the same notes apart from the fresh lemon note you find in the cologne. In terms of concentration these can be more or less concentrated than an EDT. Colognes are very often unisex e.g. “4711″ and Dior’s “Escale A Portofino”.

The only other difference between eau de toilette, eau de parfum and parfum is as follows. You might be aware that there are top, middle and base notes in every fragrance. Top notes you smell first (within first 5 minutes), middle notes follow (within half hour or so) and the base notes are what remain lingering on the skin (over the course of the next few hours).

Eau de toilette – emphasis is on top notes, usually the fresh, light, citrus notes etc

Eau de parfum – emphasis is on the heart notes, usually floral, spices, woods etc

Parfum – emphasis is on the base notes, usually warm ambery, animalistic notes e.g amber, musk, some woods etc.

Hope this helps you out a little bit – sorry if any of it sounds patronising.

Hope this helps a little… :o )


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC



Set includes a 1.7 oz.(50 ml) eau de parfum spray,and a elegant evening wrist watch.Set comes brand new, in a retail gift box….


Contradiction By Calvin Klein Eau-de-parfume Spray, 1.7 Ounce


Contradiction By Calvin Klein Eau-de-parfume Spray, 1.7 Ounce


$20.68


Contradiction is a complex blend of ingredients chosen for their individual clarity and ability to harmonize. The exhilarating freshness gives way to vibrant textural florals wrapped in a sheer blanket of soft warmth and femininity….

Contradiction Contradiction By Calvin Klein


Contradiction Contradiction By Calvin Klein


$31.80


Pure pepper, rose, satin wood and sandalwood. Suitable for daytime wear…….

Ralph Lauren Glamourous Womens 3.4 oz EDP


Ralph Lauren Glamourous Womens 3.4 oz EDP


$75.00


Ralph Lauren Glamourous Womens 3.4 oz EDP Glamourous women’s fragrance from Ralph Lauren is the personification of glamour. Subtle, opulent and so very charismatic. Presented in a 3.4 ounce Eau de Parfum spray….

Escape By Calvin Klein - Aftershave Balm 6.7 Oz


Escape By Calvin Klein – Aftershave Balm 6.7 Oz


$16.90


launched by the design house of calvin klein in 1993, escape by calvin klein is classified as a flowery fragrance. this masculine scent posesses a blend of: mandarin, apple, plum, peach, rose and sandalwood. it is recommended for daytime wear….

Hugo Energise By Hugo Boss Edt Spray 4.2 Oz


Hugo Energise By Hugo Boss Edt Spray 4.2 Oz


$44.80


Launched by the design house of Hugo Boss in 2005, HUGO ENERGISE by Hugo Boss for Men posesses a blend of: kumquat, freesia, cocoa beans, mandarin, woods, and coriander. It is recommended for casual wear….

VERSACE WOMAN by Gianni Versace EAU DE PARFUM SPRAY 3.4 OZ


VERSACE WOMAN by Gianni Versace EAU DE PARFUM SPRAY 3.4 OZ


$46.80


Launched by the design house of Gianni Versace in 2000, VERSACE WOMAN by Gianni Versace for Women posesses a blend of: oriental flowers and fruits, combined with fragrant woods and musk. It is recommended for casual wear….

Guess (New) by Guess - Gift Set -- 1.7 oz Eau De Parfum Spray + 3.4 oz Body Lotion + .25 oz Mini EDP


Guess (New) by Guess – Gift Set — 1.7 oz Eau De Parfum Spray + 3.4 oz Body Lotion + .25 oz Mini EDP


$60.00


Introduced in 2005, it contains notes of tangerine, green apple, dewy freesia, pink peony, delicate muguet, peach, red fruit, cedar wood, amber, and musk ….

Vera Wang by Vera Wang - Gift Set -- 1.7 oz Eau De Parfum Spray + .13 oz Mini EDP


Vera Wang by Vera Wang – Gift Set — 1.7 oz Eau De Parfum Spray + .13 oz Mini EDP


$180.00


Vera Wang has captured desire in a modern, floral bouquet. The first encounter is a flirtation that begins with Bulgarian rose, calla lily, and mandarin flower. The flirtation is followed by a passionate kiss of gardenia, lotus, iris, and white stephanotis. The fragrance is wrapped in a final embrace of sheer musks, white woods, and precious floral nectar….

OBSESSION by Calvin Klein - Gift Set -- 3.4 oz Eau De Parfum Spray + 6.7 oz Body Lotion + .5 Mini EDP Spray


OBSESSION by Calvin Klein – Gift Set — 3.4 oz Eau De Parfum Spray + 6.7 oz Body Lotion + .5 Mini EDP Spray


$78.00


Launched by the design house of Calvin Klein in 1985, OBSESSION is classified as a refreshing, oriental fragrance. This feminine scent possesses a blend of vanilla, amber, orange blossom, oakmoss and other oriental spices. It is recommended for daytime wear….

Dream Edp

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SEX in the CITY Women's Perfume Gift Set 3.4 oz EDP DREAM KISS LOVE & LUST NIB


SEX in the CITY Women’s Perfume Gift Set 3.4 oz EDP DREAM KISS LOVE & LUST NIB


$32.00





“ROCK’N DREAMS” VALENTINO FOR WOMEN~1.7 OZ. EDP SPRAY


$46.95


Dream Angels Desire by Victoria's Secret Women Perfume 4.2 oz EDP Spray


Dream Angels Desire by Victoria’s Secret Women Perfume 4.2 oz EDP Spray


$44.90


SEX IN THE CITY DREAM 3.3, 3.4 oz EDP Spray *NIRB*


SEX IN THE CITY DREAM 3.3, 3.4 oz EDP Spray *NIRB*


$13.85


EMERALD DREAM by Estee Lauder 1.7 oz EDP Women's Spray Perfume 50 ml New 1.6


EMERALD DREAM by Estee Lauder 1.7 oz EDP Women’s Spray Perfume 50 ml New 1.6


$30.29


Lot 4 Victoria's Secret travel .25 oz Each Perfume EDP Dream Angels FOREVER


Lot 4 Victoria’s Secret travel .25 oz Each Perfume EDP Dream Angels FOREVER


$22.00


DREAM ANGELS HEAVENLY SUMMER BY VICTORIA SECRET EDP 75ml


DREAM ANGELS HEAVENLY SUMMER BY VICTORIA SECRET EDP 75ml


$29.99


TOMMY HILFIGER FOR WOMEN DREAMING EDP SPRAY - 1.7 oz


TOMMY HILFIGER FOR WOMEN DREAMING EDP SPRAY – 1.7 oz


$18.99


VICTORIA'S SECRET DREAM ANGELS HEAVENLY EDP  2 PC SET


VICTORIA’S SECRET DREAM ANGELS HEAVENLY EDP 2 PC SET


$38.99


DREAM ANGELS HEAVENLY SUMMER BY VICTORIA'S SECRET EDP FOR WOMEN 2.5 oz


DREAM ANGELS HEAVENLY SUMMER BY VICTORIA’S SECRET EDP FOR WOMEN 2.5 oz


$34.99


VICTORIA'S SECRET DREAM ANGELS HEAVENLY SUMMER 2.5OZ EDP NEW IN BOX


VICTORIA’S SECRET DREAM ANGELS HEAVENLY SUMMER 2.5OZ EDP NEW IN BOX


$11.61


VICTORIA'S SECRET DREAM ANGELS HEAVENLY SUMMER 2.5OZ EDP NEW IN BOX


VICTORIA’S SECRET DREAM ANGELS HEAVENLY SUMMER 2.5OZ EDP NEW IN BOX


$17.99


Silver Dream EDP Spray 100ml. By Jean Louis Vermeil


Silver Dream EDP Spray 100ml. By Jean Louis Vermeil


$34.99


Victoria's Secret Dream Angels HEAVENLY Perfume Eau De Parfum EDP 1 oz NIB 1.0


Victoria’s Secret Dream Angels HEAVENLY Perfume Eau De Parfum EDP 1 oz NIB 1.0


$24.00


30 Victoria's Secret Dream Angels Heavenly 0.09 oz / 2.6ml EDP Spray Vial Sample


30 Victoria’s Secret Dream Angels Heavenly 0.09 oz / 2.6ml EDP Spray Vial Sample


$31.43


NEW Victoria's Secret Dream Angels Heavenly EDP Wash & Body Lotion 3pc gift set


NEW Victoria’s Secret Dream Angels Heavenly EDP Wash & Body Lotion 3pc gift set


$29.99


Brasil Dream for Women by Estee Lauder 1.7 oz EDP Spray


Brasil Dream for Women by Estee Lauder 1.7 oz EDP Spray


$45.90


Victoria's Secret Dream Angels HEAVENLY 0.25oz  Women's Perfume EDP  FREE SHIP!!


Victoria’s Secret Dream Angels HEAVENLY 0.25oz Women’s Perfume EDP FREE SHIP!!


$9.99


Victoria's Secret - Dream Angels Heavenly Temptation - 2.5oz/75mL - EDP - New


Victoria’s Secret – Dream Angels Heavenly Temptation – 2.5oz/75mL – EDP – New


$6.00


NIB Victoria's Dream Angels HEAVENLY TEMPTATION EDP Perfume Spray 2.5 oz.


NIB Victoria’s Dream Angels HEAVENLY TEMPTATION EDP Perfume Spray 2.5 oz.


$39.99


NIB Victoria's Dream Angels HEAVENLY SHINE EDP Perfume Spray 2.5 oz.


NIB Victoria’s Dream Angels HEAVENLY SHINE EDP Perfume Spray 2.5 oz.


$39.99


Victoria's Secret Dream Angels DIVINE Perfume Eau De Parfum EDP 1 oz NIB  1.0


Victoria’s Secret Dream Angels DIVINE Perfume Eau De Parfum EDP 1 oz NIB 1.0


$23.00


Estee Lauder Brasil Dream EDP Perfume Spray for Women


Estee Lauder Brasil Dream EDP Perfume Spray for Women


$29.95


DREAM ANGELS HEAVENLY SUMMER BY VICTORIA SECRET EDP 75ml


DREAM ANGELS HEAVENLY SUMMER BY VICTORIA SECRET EDP 75ml


$24.99


NIB Victoria's Secret Dream Angels Heavenly Summer Perfume EDP 2.5 oz


NIB Victoria’s Secret Dream Angels Heavenly Summer Perfume EDP 2.5 oz


$18.99


Victoria Secret Dream Angels Wish 2.5 oz EDP. SEALED


Victoria Secret Dream Angels Wish 2.5 oz EDP. SEALED


$25.15


Victorias Secret Dream Angels HEAVENLY ENCHANTED Perfume EDP .25 OZ FULL


Victorias Secret Dream Angels HEAVENLY ENCHANTED Perfume EDP .25 OZ FULL


$26.00


Victoria's Secret Dream Angels Heavenly Shine EDP Perfume 2.5oz Bottle $59 New


Victoria’s Secret Dream Angels Heavenly Shine EDP Perfume 2.5oz Bottle $59 New


$14.00


Victoria's Secret Dream Angels Heavenly Temptation EDP Perfume 2.5oz $55 New


Victoria’s Secret Dream Angels Heavenly Temptation EDP Perfume 2.5oz $55 New


$14.00


Victoria's Secret Dream Angels Heavenly EDP .25oz Perfume Gift Boxed Ornament Nw


Victoria’s Secret Dream Angels Heavenly EDP .25oz Perfume Gift Boxed Ornament Nw


$6.00


A Study on Materials Management of Anglo French Textiles in Pondicherry

INTRODUCTION:

Material management contributes a major part and plays an important role in cost accountancy, which mainly aims at the maximization of profit by reducing the cost on overheads. Material management is the integrated functioning of purchasing and allied activities so as to achieve the maximum co-ordinations and optimum expenditure in the area of materials.Of the three main spheres of production process namely – material, labour and expenses, material management is given a considerate importance, as the importance of materials management can be realized when it is said that purchases accounts for nearly 50% of an organization’s annual expenditure; that nearly 80% of the working capita is tied up in the inventory and the inventory carrying cost is almost 25% a year; that materials represent 40 to 60% of the sale price as 60 to 80% of the production cost of a product and that even a saving of 5% in material cost will substantially increase the profit margin of and enterprise.

   Objectives of Materials Management

The main objectives of materials management are as follows

  1. Procurement of materials at low prices.
  2. Ensuring high rate of inventory turnover.
  3. To ensure continuity of supply.
  4. To maintain the consistency of quality.
  5. To minimize the acquisition and storing cost.
  6. Lower administration cost.
  7. Maintenance of supplier relations.
  8. Development of new materials and sources.
  9. efficient report keeping and prompt reporting
  10. Development of personnel.

The study aims to find out how the above activities are carried out in Anglo French textiles, Pondicherry.

                                                Objective of the study:

The study is undertaken with the following objective in view:

  1. To study the material purchase procedure adopted in AFT.
  2. To study the stores maintenance and various material issue procedures adopted in AFT.

Methodology of the study:

The methodology of this study mainly consisted of the field visit and study conducted in the premises of the AFT, along with the clarifications and explanation given by the most efficient and eminent of the AFT.

And also in support of the explanation and clarifications, secondary data were provided by these officials, which provided a base for further analysis of the facts and in their support.

                                    Limitation of study:

This study mainly includes the study of the present practices and procedures followed in AFT, it does not go in derail or relate to the practice or procedures followed earlier on it does not assume the same the same amount of efficiency on deficiency in the further days also.  Secondly this study also suffers from other inherent limitation of analyzing of secondary data which is not always 100% reliable.

Thirdly all data of AFT could not be disclosed for this study for some confidential managerial reasons.

History of the mill-profile of Anglo French Textiles:

The AFT is a unit of Pondicherry Textiles Corporation, which is a government of Pondicherry undertaking and is situated on the cuddalore road, pondicherry-4.  It is the largest composite textile mill in the south India. The AFT as incorporated ltd., in England in 1898 and proudly celebrated its centenary in 1998. In the beginning Africa and Madagascar were the prominent buyers from the AFT.  The dyed cloths exported then were popularly known as “Sendura” clothes. The mill was equipped with 44,256 spindles and 1000 looms at that year.  When the French left the Pondicherry, the mill was managed by the Compton company ltd., and then late C.S. Ramachari took over the mill.  The mill flourished under his guidance and management.  The mill was expanded with additional machine and the export of cloth received great attention. Unfortunately, there was a persistent labour, unrest, which brought down the performance of the mill.  This situation gave way to selling of the mill was facing financial crisis due to mismanagement.This dominated into stoppage of operations in the mill ultimately the mill ceased to function from July 1983 and remained closed up to 1986.  After 3 years.  The company was reopened in 1989 and was taken over by the Pondicherry textile corporation ltd., a govt. of Pondicherry undertaking. The first M.D.after the take over Mr.P.M.Nair who decided that AFT should be leading cotton mill in the fiercely competitive textile world.  Thus, AFT transformed itself from “debt-crippled” co. into a very dynamic form “where quality is by design and excellence are obsession”.

THE MILL AT PRESENT

AFT is a composite textile mill, since it comprises all the processing the raw cotton, product of yarn and fabrics.  Its function include blowing, carding, drawing, roving, spinning, winding, weaving, dyeing, printing, packing etc ., it is equipped with 62,240 spindles and 1613 looms with 3 units that is “A” unit (old mill-spinning, weaving, processing, printing).  “B” unit (new mill- weaving) “C” unit (canvas mill-shuttles looms and Russian looms) and spinning.

The organizational structures of AFT are as:

                                                Chairman

                                                Joint M.D

Functional executives    company secretary        administrative

Senior manager general manager                        personal               officer

(Works)                       (Marketing)                              administrator      administration

Senior manager           manager                                   manager               administration

(Home sales)                                                         officer

Assistant manager         manager                                 Dy.Manager          manager

                                        (Exports)                                                             (Accounts)

Supervisor                                                                     labour officer        manager

                                                                                                                      (Costing)

Workmen                                                                       welfare officer       manager EDP

                                                                                       Safety officer          manager

                                                                                                            (Internal audit)

Employee’s strength

unit

workmen

Staffs & Officers

A- unit

3505

550

B- unit

1035

65

C – unit

670

32

Total

5210

647

There are more than 100 categories of workmen because of varied and complex processes. Also the staffs are under different categories and grades as per the need and nature of occupation.

The following list shows the strength of workmen and those who have undergone the training so far in some departments.

Department

Strength

Trained

1.spinning

1094

853

2.Weavinf preparatory

696

467

3.Weaving (A&C)

1002

825

4.Weaving (B)

663

102

5.Processing

391

54

6.Warehouse

709

84

Total

4555

2384

Evaluation of Material Management

Evaluation of Material management of A.F.T can be done through the ration analysis.

Ratio analysis:

Accounting ratio is the relationship expressed in mathematical term between related figures.

Ratios help the firm to analyses its performance and to take corrective measures in ccase of any deviation.

Inventory turnover ratio:

(Rs.In crores)

Year

Sales

inventory

Inventory turn-over ratio

2001 – 2002

71.95

29.63

2.43

2002 – 2003

66.78

21.77

3.07

2003 – 2004

70.11

25.94

2.70

2004 – 2005

75.93

30.89

2.46

2005 – 2006

71.94

27.26

2.64

            Inventory turn-over ration is the ration between inventory and sales in the year 2002-2003 high inventory turn-over ratio because of sales increasing on the basis of inventory.  In the 2001-2002 year inventory turn- over ratio is less when we are comparing with other four years.  One important reason for declining that ratio is mill failed to attained decided level of sales.  And the respective authorities not care for utilizing inventory the efficient manner in.   The year 2001-2002 to 2002-03 inventory turnover ration increasing high rate because of management took necessary action for optimizing sales by way of utilizing inventories.   After 2002-03 inventory turnover ration decreasing 3.07 to 2.70 from 2004-05 to 200 2.46 increasing at low rate.  2005-06 Inventory turnover ratios at low rate.

Stores and spares to inventory:

                        (Rs.In crores)

Year

Stores and spare parts

Inventory

Percentage

2001 – 2002

1.62

29.63

5.47

2002 – 2003

1.96

21.77

9.00

2003 – 2004

1.92

25.94

7.40

2004 – 2005

2.15

30.89

6.96

2005 – 2006

2.68

27.26

9.83

It is the ratio between spare parts and store with inventory.  Highest ratio was 2005-06 amount 9.83 and lowest ratio was 5.47 the range between is ratio 4.36. In the year 2003-04 and 2004-05 the ratio is where decreasing and remaining year’s ratio are increasing.  Inventory to current assets:

                        (Rs.In crores)

Year

Inventory

Current assets

Percentage

2001 – 2002

29.63

69.00

42.94

2002 – 2003

21.77

58.71

37.08

2003 – 2004

25.94

56.48

45.93

2004 – 2005

30.89

60.10

51.40

2005 – 2006

27.26

53.52

50.93

Inventory current asset ratios study the relation ship between inventories to current assets.  In the year 2004-2005 ratio is inventory current asset ratio is high 51.40, the company more than 50% of current asset invested in inventory.  The lowest ratio was 37.08 in the year 2002-03, that year company invest current assets in the firm of inventory is less than 40%, the remaining portion  of current assets company invested to others components of current assets.  That year company invested current asset amount to other current assets

Inventory to net working capital:

                        (Rs.In crores)

Year

Inventory

 Net Working capital

Percentage

2001 – 2002

29.63

37.61

78.78

2002 – 2003

21.77

30.10

72.33

2003 – 2004

25.94

26.85

96.61

2004 – 2005

30.89

14.74

209.57

2005 – 2006

27.26

07.15

381.26

            Networking capital means current assets – current liabilities.  Networking capital to inventory ration is show relation ship between networking capital and inventory.  After 2003-04 the ratio increasing at very high in the year 2005-06 is highest ratio amount 381.26.  The 2002-03 in inventory net working capital ration 72.33 that Year Company invested less amount then after company invested there amount more than 75%.  From 2001-02 to2002-03 the ratio flow decreasing 78.78 to 72.33.

Inventory to work in progress:

                        (Rs.In crores)

Year

Inventory

Work in progress

Percentage

2001 – 2002

29.63

3.03

977.89

2002 – 2003

21.77

2.57

847.08

2003 – 2004

25.94

3.50

741.14

2004 – 2005

30.89

3.27

944.65

2005 – 2006

27.26

3.31

823.56

           

            Raw material spare parts, working progress and finished goods are the important components of inventory.  Inventory to work in progress is the ratio reflect inventory to working progress.  From 2001-02 to 2003-04 this ratio reflect decreasing than they identify there problem and maid solution that is the result of in the year 2004-05 nut they can’t continue that result more than one year that is in the year 2005-06 the ratio is decreasing.

Inventory to finished goods:

            (Rs.In crores)

Year

Inventory

Finished goods

Percentage

2001 – 2002

29.63

24.47

121.09

2002 – 2003

21.77

16.37

132.99

2003 – 2004

25.94

18.93

137.03

2004 – 2005

30.89

23.87

129.41

2005 – 2006

27.26

20.22

134.82

Of the converting raw material into working progress company can spent there resource for converting that work in progress into finished goods.  Inventory to finished goods ratio is the ratio between inventory and finished goods in the year 2004-05 company inventories to finished goods ratio is decreasing from 137.03 to129.41 remaining year company ratio is increasing.  The highest ratio was 137.03 for the year 2003-04 and lowest ratio is 121.09 for the year 2001-02.

Material management –A theoretical Review.

Material management is the integrated functioning of purchasing and allied activities so as to achieve the maximum co-ordinations and optimum expeditor in the area of materials. Of the three main spheres of production process namely – material, labour and expenses, material management is given a considerate importance as the importance of materials management can be realized when it is said that purchases accounts for nearly 50% of an organization’s annual expenditure; that nearly 80% of the working capital is tied up in the inventory and the inventory carrying cost is almost 25 a year; that materials represent 40 to 60% of the sale price as 60% to 80% of the production cost of a product and that even a saving of 5% in material cost will substantially increase the profit margin of an enterprise.

Definition

According to dream S.Ammer, the material management would embrace all activities concerned materials except those directly concerned with designing or manufacturing the product or maintaining the facilities equipment and tooling.  It would embrace the activities performed by major department such as purchasing, production control, receiving and inspection, stores and physical distribution.

Objectives of materials management

The main objectives of materials management are as follows.

  1. Procurement of materials at low prices.
  2. Ensuring high rate of inventory turnover.
  3. To ensure continuity of supply.
  4. To maintain the consistency of quality.
  5. To minimize the acquisition and storing cost.
  6. Lower administration cost.
  7. Maintenance of supplier relations.
  8. Development of new materials and sources.
  9. Efficient report keeping and prompt reporting.
  10. Development of personnel.

Components of materials

In a manufacturing concern, materials include raw materials. Stores and spares, WIP and finished goods.

Raw materials

Goods which are actually put into the production process in a manufacturing firm are called raw materials.  They are purchased and stocked in order to enable a smooth and uninterrupted production.

Work-in-progress

WIP inventories, also called on process inventories, are materials or semi finished goods buying usually on the factory floor.  They are inevitable in any production system.

Stores and spares

Stores and spares are materials which are needed to smoothen the process of production.  They do not directly enter production but act as catalysts to production.

Finished goods

The goods which are ready for consumers are called finished goods.  It serves s a buffer production and market.

Materials cycle

Materials management is basically concerned with the flow of raw materials within the manufacturing operation and flow of finished goods within the business operations.  It is a circulatory flow and hence its gets repeated within the stipulated interval of either time or process.

The circulatory flow of materials is described as materials cycle.  It consists of the following stages.

1.      materials planning

2.      sourcing

3.      purchasing

4.      receiving and inspection

5.      storing

6.      issuing

Materials planning

Different types of materials are required in different quantities and at different times.  The techniques of materials planning helps in predicting the material requirements.  Based on sales forecast and production plants, materials’ planning is done.

Sourcing

Most of the firms receive the raw materials from outside sources.  The firms should take efforts in order to explore mere and more sources.  So that materials are guaranteed and are made available at competitive terms and conditions.

Purchasing

Purchasing stage looks after the procurement of raw materials and replenishment of the existing materials.  The important facts of purchasing are identification of specific needs, selection of supplier on the basis of scientific scrutiny, negotiations with selected suppliers.  Settlement of terms and placing of orders.

Receiving and inspection

On the receipt of the consignment from the supplier, the receiving section unloads the materials at the delivery bay, the contents are compared with packing slip and purchase order.  The condition of the materials is also verified to note that they are not received in damaged conditions.

Storing

The time of receipt and the time of issue of most of the materials are not the same.  In between such time gap, the materials are properly stored and preserved.  Storing function includes provision of storage space containers and location of store room and materials.

Issuing

Materials are stored with a view them as and when required by the production departments.  Materials represent the monetary value so they are issued only against the materials requisition.  On the basis of requisition materials are issued to respective departments and then entries are made.

Purchase procedure in the unit:

Raw material (cotton) purchase and stores procedures

Cotton is considered the important raw material in AFT here; there is a separate section in the purchase department, which functions for the purchase of cotton as and when required.

The procedures for purchase of stores and then distribution are same as that of purchase of stores and issue of stores and spares.

Here, the purchase section has the responsibility to maintain all the appropriate records relating to cotton, unlike of spares and stores.  It has separate general store.  It is also done in the same way as general store of spared and stores.

Stores and spares purchase procedure:

                        Determination of purchase budget

Based on the previous years consumption of stores and spares, an appropriate amount is allotted for the current year.

Receipt of purchase requisition (indents)

The indents are dividend in two categories:-

Want sheet: - This is based on the stock position which is maintained by the stores department from the bin card system. 

A FORM:

This is non regular indent which is drawn up by the concerned department for their requirement which is not covered under the stock position.

These indents are sent to the purchase for processing. 

The want sheet is raised by the stores department based on the stock position of the last three months consumption and quantity of three months requirements and is incorporated on the want sheet with staggered delivery.

Inviting tenders/quotation-

The indents are dividend based on the category of the material.

Tenders are floated to various parties when the value of the material exceeds over a lakh.

The quotations are received in sealed covers addressed to the managing Director.  It is opened in the presence of the purchase committee.  Based on the lowest quotations the order is finalized.

For all other indents, enquiries are sent out and based on the lowest the orders are placed after getting the approval of the purchase committee.

Placing orders

Orders are placed with parties covering all details i.e., complete description of material, quantity, rate, taxes, packing and forwarding expenses, transport and delivery schedule.  Copies of orders are sent to the stores, indenting Department, Internal Audit, and Purchase and to the Dealing Assistant in purchase.

Maintaining record of orders and follow up of orders to ensure timely delivery:

The Dealing Assistant of Purchase Department will follow up with the timely delivery and passing of bills.  The bills will be entered on the order sheet i.e.  Bill no., Date, Amount and Quantity.  These bills will be sent to the Stores Accounts Department.

The stores will maintain a record of the material received and will raise a Goods Received Advice (G .R.A.).  This will be forwarded to the concerned department who will verify the material and will enter their remarks on the quality received.  They will then return the G.R.A. to the Stores.  The stores will forward the G.R.A. the Stores Accounts Department who Bill correlate the bill with the G.R.A. and send the same to internal audit for verification. 

Procedure of purchase

Procuring of materials is done through indents.  The indent are classified in two categories, ‘’want sheets’’.

‘Want sheets’ are drawn up by the department of and is based on the stock position which is maintained through Bin cards.

‘A’ Forms – this is drawn up by the department of their immediate consumption which is not maintained on stock level by Stores.

These Indents carry the complete specification of the material along with the material Code.  The Material Code is to identify the material which is also easily accessible in computerizing.

Whenever a particular brand is mentioned on the Indent manufacturers or Authorized Dealers are approached.  By doing this quality material at the best prices are ensured.  For those Indents that do not mention the brand, enquiries are floated which consist of the complete description of the material along with the quantity specifying the last date of receipt of quotations to those parties who are in a position to supply good quality material.

On receipt of the quotations the same is tabulated and based on the lowest quotation and Approval is put forth to the purchase committed for sanction of purchase.

The approval specifies the present purchase i.e. material, quantity, rate, taxes and delivery schedule as well as details of the previous purchase made.  After obtaining the sanction of the committee, the order is placed.  The order consists of a number and the date along with all the details of the purchase i.e. material code, description, unit code, quantity, rate, delivery schedule, taxes, payment terms and transport of freight from destination or door delivery.  A total of one plus five copies are taken.  The original to the Supplier.  The copies of offers will contain the indent number, date and the approximate total value of the order.  These copies are given to the Internal Audit, Stores, Department, Dealing Assistant for purchase and the last copy will carry particulars of the full file i.e. indent, enquiry, quotations and approval.  This will be filled in the master file in the Purchase Department.

Payment terms:

The quotations from the parties will contain various payment terms.

1.      Proforma invoice.

2.      Bank.

3.      Direct.

3.4.1 Proforma invoice:

On receipt of an order the party will arrange to deliver a proforma invoice.  This will be sent to the account department for payment.  The party on receipt of payment will dispatch the material.  If the material is rejected by the department the purchase assistant will write to the party giving details of the rejection and will inform them that the rejected material will be returned only after receipt of replacement.  The stores periodical reminders will be sent to the party until replacement is received.

Bank.

On receipt of the order the party will draw the documents through bank usually giving a grace period of thirty days to clear the documents form bank.  If the documents are not cleared with the stipulated time the party will charge overdue interest at 24% per annum from the date of invoice.  The bankers will hand over the documents on payment including the lorry receipt.  On producing the same to the carriers the material will be received.  If the material is rejected the same procedures will followed as mentioned in the proforma invoice.

Direct.

The party will send the invoices along with the dispatch documents directly to the company.  The lorry receipt will be given to the carriers for obtaining delivery of the material.  If the material is rejected the party would be informed the reason for rejecting and the material returned for replacement.  The payment terms will differ from 30 days to 90 days credit.

Stores maintenance in the unit

Every manufacturing concern should buy and stock items which are needed frequently.  In Anglo French textile two business activities are very significant namely.

1. Purchase

2. Sales

Purchase activity is concerned with the purchase of raw materials i.e. Stores and spares of moving and non-moving items which we have already seen in chapter iii.  Since these two activities of cotton purchase and stores purchase control the financial condition of the organization there should be a proper accounting procedure of purchase of raw material and store materials.

The purchase department deals with the purchase of raw materials pares and stores material, but the purchased materials value, stock and consumption are maintained by an auxiliary wing of accounts department.  This wing is called stores account section.  it deals mainly with an effective material management in order to make its function a success.  Records of all purchase, issues and stock position are maintained by the stores account department. The department comes under the accounts section in the head office and is controlled by senior accounts officer Pondicherry textiles corporation limited (P.T.C)

Structure:

Section in charge (1)

Supervisors (3)

Junior supervisors

Clerks (1)

Attender (1)

Works performed by these 11 employees are:

Ledger maintenance                                        -6

Sundry creditor’s stores ledger                       -1

Claim ledger and correspondence                   -1

Vouchers and C forms                                     -1

Fitting                                                               -attender (1)

Procedure:-

Bin card

The store keeper of the general store maintains a bin card for each and every item.  The bin card is purely is quantitative record of receipts, issues and stores on hand.  it contains the information about description of materials, bin number, material code, location code, maximum level, minimum level, ordinary level etc.,

            The general store maintains a 6months stock position of the quantity of the stores and spares materials in the bin card for all the 3 main units A unit, B unit, C unit.  These 3 units have many main departments which have a sub store maintaining stock for 1 week.

The main departments:

A unit:                   Spinning

                             Weaving preparatory

                             Weaving plain

                             Warehouse

                              Processing (dye house)

                              Engineering

                              Security

B unit:                   Weaving auto looms

                              Warehouse.

C unit:                   Spinning

                               Projectile looms

The materials used y these main departments are divided into:

1. Stores items

2. Spares items

Stores items:

The items used for the machinery are spares items e.g. pickers, shuttles etc.

Spares items

The items used for the machinery are spares items e.g.  Bolts and nuts, wheels etc.

The main departments intimate their requirement of material by raising a sheet called want sheet and sent it to the general store.  The general store checks the issues and balance in the bin card.  if the item is little or nil they correspond it to the purchase section which sent quotations for the materials in the want sheet to 2 or 4 suppliers who quotes the lowest price.

The suppliers deliver the materials according to the purchase order by personal, lorry, railway or post.

General stores receive the materials according to the purchase order by personal, lorry, railway or post.

General stores receive the materials from the dispatch clerk and prepare a goods received advice note (G.R.A.) where they mention the.

·        Material code of the materials

·        Number of the quantity received

·        Description of the materials

·        Name of the supplier

·        Lorry way bill no. and date

The original and duplicate GRA are sent to the main department.  The head of the department verifies the materials and give the remarks to the general store which posts the material quantity in the bin card as receipt and sends the original GRA to stores account section.  The suppliers also sent their invoice particulars in the order sheet and sent the same to stores accounts section.

Goods received advice note.

Goods received advice note is the recorded evidence which confirms the receipt of stores and spares materials from the suppliers with remarks about the quantity and quality by the technical authorities concerned of a particular department to which department materials are to be utilized.

Passing of invoices and GRA form.

Invoices are received from the material purchase department.  The general stores retain the duplicate goods received advice note GRA and the original is sent to the stores accounts department with a remark whether the goods have been accepted or rejected.  the invoice and GRA note is checked for verification of lorry waybill number, unit, quantity received etc.  if the goods are approved by the department the invoices are linked to the G.R.A. using material code for every items and entries are made in the purchase day books and sent for payment.

Purchase daybooks.

Purchase daybook is the daily record of the invoice value.  The stores account department maintains a separate purchase purchase daybook for each department, month wise.

16 purchase day books are maintained by the department.

Name of the purchase daybooks.

 

Stores                                                                     spares

Spinning                                                                Spinning

Weaving preparatory                                             weaving preparatory

Weaving plain                                                        weaving plain

Weaving auto                                                         weaving auto

Bailing

Processing                                                              Processing

Engineering                                                            engineering

General

Capital daybook

Local daybook

Foreign daybook

Invoices sent by the suppliers are of two kinds.

Direct bills

Paid bills

Direct bills:

The suppliers sent the materials directly to the general stores and ger the cost of the materials paid by cheque through their invoices.

Paid bills:

The suppliers first receive the stock of the materials through their invoices and then supply the materials to the general stores.

Direct bills passing:

In direct bills if the materials are rejected or any shortage or breakage of materials is notice, value of such rejections, shortages, breakage is deducted from the invoice before passing the bgill for payment. 

Paid bills passing:

In case if invoices are drawn through bank or payment has already been made by VVP, RPP claim is made through the purchase section on the party or on the insurance company for the part of the quantity of the materials damaged or fully rejected.

Accepted invoices are entered in the debit side of the purchase daybook and rejection and claim entries are entered in the credit side.

Procedure for the passed bills:

After entering the bills in the purchase day books department wise, the stores account departments forward the bills to the internal audit section for verification.  They check the bills and sent it back to the stores account section for preparation of C forms and vouchers.

C forms issued by the government of the stated are received by this department C forms are issued only for (purchase made outside Pondicherry state.  if C forms are sent central sales tax is 4% OTHERWOSE IT IS 10% on the value of the goods.  the mill sends one C forms, for the same party in the same accounting year for bills not exceeding Rs.100,000/- in total.

Imperfect cash book:

Imp rest cashbook is also maintained in stores accounts section.  Petty cash of Rs.50,000/- is given to the general stores to purchase items required urgently.  Every month the balance is checked.

Stock register:

It is a book containing loose sheets in different colors each of which is meant for an item material, the register shows the same details which a bind card shows but in addition to that it contains goods on order and goods reserved columns.

Stores ledger:

Stores ledger or consumption ledger is an important record in materials control system forming a part and parcel of perpetual inventory system.  it is a record for the receipt issues and stock of the stores and spares materials both in quantity and value wise.  All receipts and stock are priced on some bases.  There is a separate ledger sheet for each material.  The stores account department maintains separate stores ledger for every main department as like the purchase daybook. 

There are more than 40 ledges and more than 15,000 items for the stores and spares materials.

Materials requisition order:

Material requisition order is one by which a particular department receives the required stores and spares materials from genera stores.

Procedure for working the stores ledger:

            Various departments send material requisitions order to general stores department.  They deliver the required items and enter the issues in the bin card and send the MROs to the stores accounts section.  the stores account department posts the receipts from the purchase daybook and issues from the MROs items wise in the stores ledger and show the balance of stock position.

Generally stores ledger is maintained by three bases

·        Running average method

·        First in first out method

·        Last in first out method

But AFT maintains stores ledger on the basis of first in first out method.  Under this method materials issued are charged at actual cost in the chronological order on the assumption that consignments received earlier have been issued first.

The stores accounts section arrives month wise stock position of every materials for quantity and value.  If there is enough stock for issues closing stock is arrived as under.

Opening stock + new receipt = new stock

New stock-issues/consumption = closing stock.

In case if there is no enough stock for the issues because of some delay in accounting the receipt in the purchase day book, issues are made from the last months average.  This is called over-posting.  After posting the receipts in the next month the department adjusts the over posting by plus or less adjustment.

Adjustment issues:

Plus adjustment issues:

Sometimes there will be stock in the general tore department but the bill might not have been accounted, o they issue some material by taking last months average as the value of the quantity. Then after posting the receipt they adjust the correct value.

In cases, where issue is les than purchase cost, they make an additional adjustment issue.  This is called plus adjustment issues.  A specimen of the same is given below:

                                    Plus adjustment issues

RECEIPTS

ISSUES

STOCK

Date

GR no.

Unit

Value

Date

MRO

Unit

Value

Unit

Value

Feb ’98

4/722

5

70.00

Jan ’98

Add

Adj

Issues

9010

5

67.50

2.50

5

70.00

5

70.00

5

70.00

Less adjustment issues:

If issue is more than purchase cost, they make less Adjustment in issues.  A specimen of the same is given below:

                       

RECEIPTS

ISSUES

STOCK

Date

GR no.

Unit

Value

Date

MRO

Unit

Value

Unit

Value

Feb ’98

4/722

5

70.00

Jan ’98

Add

Adj

Issues

9010

5

75.00

5.00

5

70.00

5

70.00

5

70.00

Stores return Adjustment:

If the issues is not wanted by the main department they retun it to the general stores, which makes stores return Adjustment.  A specimen of the same is given below:

                       

RECEIPTS

ISSUES

STOCK

Date

GR no.

Unit

Value

Date

MRO

Unit

Value

Unit

Value

feb’98

9010

5

50.00

Jan’98

9010

50.00

2.50

70.00

10

5

10.00

100.00

50.00

100.00

                        Monthly consumption statement:-

Stores account department prepares a monthly consumption statement of both spares and stores.  The three main statements prepared are:

Stores statement

Spares statement

Others Spares statement

Details of the consumption particular are sent to the concerned departments to verify their consumptions for the month:

Stores accounts also take details of purchase statement from the stores ledger and tally with the stores purchase book.

Inventory stock register:

The stock register is maintained by the department from which closing stock at the end of every month is arrived.  Details shown in the stock register are as follows:

Departments

Opening stock

Purchase

Issues

Adj.

Issues

Less Adj.

Stock return

Net issues

Closing

Closing stock:

Closing stock:  opening stock + purchase – issues – additional Adjustment Issues + Less Adjustment Issues + Stores Return Adjustment.

Net issues:  issues + additional adjustment issues – less adjustment issues – store return.

Sundry parties’ stores ledger:

To ensure proper payment for the suppliers and in view of audit purpose a regular sundry creditor’s stores supplier account is being maintained.  A separated ledger having individual folio for each and every supplier is available with store accounts section.  Credit entries are taken for individual suppliers from stores purchase daybooks, debit entries are taken from the cashbook maintained by accounts department and monthly review of individual supplier transaction is done.  Trial balance is taken to check the overall position of the ledger.  Quarterly review of supplier’s transaction is done to check the debit balance lying with the supplier in respect of advance payments given for supply of materials.

Capital ledger:  capital ledgers are maintained separately to show the purchase of capital goods e.g. Machinery, fans, refrigerators etc.

Comparative statement:

Comparative statements are prepared for analyzing the increase or decrease in consumption.  Once in every 6months, the stores accounts department prepares the statement and sends it to the department concerned indicating the quantity of items consumed.  They check the amount consumed with the standards fixed already.  If they are found to have consumed more they try to reduce their consumption.  The comparative statements are also used for studying the materials and rectifying the defects.

Annual confirmation:

At the end of every year the stores accounts sections sends printed forms stating the balance the company has to pay to that particular supplier.  This is known as annual confirmation and is also send to the supplier to verify the balance account.  The confirmation and the trial balance taken at the close of annual accounts is subject to the approval of statutory Auditors.

Claim register:

Claim register is maintained for the particulars of the claim made against the party.  The claim particulars are posted in the claim ledger from credit side of purchase day book.

Inventory control:

The word inventory is defined as materials lying in storage.  The general stores adopt the following methods of inventory control.

ABC Analysis

It is also known as always better control and is a new technique of stock control.  The basic principle involved in this method is that high value items are more closely related than low valve items.  Under this system, items of materials are given A, B, or C designation depending upon the amount expanded for the particular item during the period.

A item represent large value for few items.

B items are numerous but represent smaller amount of money.

The rest of the items are called C items classified as class a items.  Items costing between Rs.1000/-and Rs.1000/- are classified as class B items.

Items which cost below Rs.1000/- are called calls C items.  Class a items constitute 75% of the value, but form only 5% to 10% of the total quantity.  Class B items constitute 20% of the quantity and the rest of the items form C category.

The general stores department serves the objective of effective control at minimum cost by this approach of ABC analysis.

Perpetual inventory system:

About the Author

Nidheesh K B
Lecturer
Department of Commerce
School of Management
Pondicherry University.
Pondicherry India.


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A Short History of Systems Development

“If they do not have an appreciation of whence we came, I doubt
they will have an appreciation of where we should be going.”
- Bryce’s Law

INTRODUCTION

I always find it amusing when I tell a young person in this industry that I
worked with punch cards and plastic templates years ago. Its kind of the
same dumbfounded look I get from my kids when I tell them we used to
watch black and white television with three channels, no remote control,
and station signoffs at midnight. It has been my observation that our younger
workers do not have a sense of history; this is particularly apparent in the
systems world. If they do not have an appreciation of whence we came,
I doubt they will have an appreciation of where we should be going. Consequently,
I have assembled the following chronology of events in the hopes this will provide
some insight as to how the systems industry has evolved to its current state.

I’m sure I could turn this into a lengthy dissertation but, instead, I will try
to be brief and to the point. Further, the following will have little concern
for academic developments but rather how systems have been implemented
in practice in the corporate world.

PRE-1950′S – “SYSTEMS AND PROCEDURES”

Perhaps the biggest revelation to our younger readers regarding this period
will be that there was any form of systems prior to the advent of the
computer. In fact, “Systems and Procedures” Departments predated the
computer by several years. Such departments would be concerned with the
design of major business processes using “work measurement” and “work
simplification” techniques as derived from Industrial Engineering. Such
processes were carefully designed using grid diagrams and flowcharts. There
was great precision in the design of forms to record data, filing systems to
manage paperwork, and the use of summary reports to act as control
points in systems. For example, spreadsheets have been extensively used
for many years prior to the introduction of Lotus 1-2-3 or MS Excel. There was
also considerable attention given to human behavior during the business
process (the precursor to “ergonomics”).

Systems were initially implemented by paper and pencil using ledgers, journals
(logs), indexes, and spreadsheets. We have always had some interesting filing
systems, everything from cards and folders, to storage cabinets.

Perhaps the earliest mechanical device was the ancient abacus used for simple
math (which is still used even to this day). The late 1800′s saw the advent of cash
registers and adding machines as popularized by such companies as NCR in
Dayton, Ohio under John Patterson who also introduced sweeping changes in
terms of dress and business conduct. This was adopted by Thomas Watson, Sr.
who worked for many years at NCR and carried forward these practices to IBM
and the rest of the corporate world. Also, Burroughs was a major player in
the early adding machine industry.

The first typewriters were also introduced in the late 1800′s which had a tremendous
effect on correspondence and order processing. This was led primarily by Remington
Arms (later to become Remington Rand).

In the early 1900′s, tabulating equipment was introduced to support such things
as census counting. This was then widely adopted by corporate America. Occasionally
you will run into old-timers who can describe how they could program such machines
using plug boards. Punch card sorters were added as an adjunct to tabulating
equipment.

As a footnote, most of what IBM’s Watson learned about business was from
his early days at NCR. However, he had a falling out with Patterson who fired
him. As a small bit of trivia, after Watson died, he was buried in Dayton on a
hilltop overlooking NCR headquarters, the company he couldn’t conquer.

During World War II, both the U.S. military and industrial complex relied heavily
on manually implemented systems. We did it so well that many people, including
the Japanese, contend it gave the Allies a competitive edge during the war.

The lesson here, therefore, is that manually implemented systems have been with
us long before the computer and are still with us today. To give you a sense of
history in this regard, consider one of our more popular Bryce’s Laws:

“The first on-line, real-time, interactive, data base system was double-entry
bookkeeping which was developed by the merchants of Venice in 1200 A.D.”

One major development in this area was the work of Leslie “Les” Matthies, the
legendary Dean of Systems. Les graduated from the University of California at
Berkeley during the Depression with a degree in Journalism. Being a writer, he
tried his hand at writing Broadway plays. But work was hard to come by during
this period and when World War II broke out, Les was recruited by an aircraft
manufacturer in the midwest to systematize the production of aircraft. Relying
on his experience as a writer, he devised the “Playscript” technique for writing
procedures. Basically, Les wrote a procedure like a script to a play; there was a
section to identify the procedure along with its purpose; a “Setup” section to identify
the forms and files to be used during it; and an “Operations/Instructions” section
which described the “actors” to perform the tasks using verbs and nouns
to properly state each operation. He even went so far as to devise rules for
writing “If” statements.

For details on “Playscript,” see “PRIDE” Special Subject Bulletin
No. 38 – “The Language of Systems” – Aug. 22, 2005

http://www.phmainstreet.com/mba/ss050822.pdf

“Playscript” became a powerful procedure writing language and was used
extensively throughout the world. It is still an excellent way to write procedures
today. Ironically, Les did not know what a profound effect his technique would
have later on in the development of computer programs.

1950′S – INTRODUCTION OF THE COMPUTER

Yes, I am aware that the ENIAC was developed for the military at the end
of World War II. More importantly, the UNIVAC I (UNIVversal Automatic Computer)
was introduced in 1951 by J. Presper Eckert and John Mauchly. The UNIVAC I
was a mammoth machine that was originally developed for the U.S. Bureau of
the Census. Corporate America took notice of the computer and companies
such as DuPont in Wilmington, Delaware began to lineup to experiment with
it for commercial purposes. The Remington Rand Corporation sponsored the
project, but the company’s focus and name eventually changed to “UNIVAC”
(today it is referred to as “UNISYS,” representing a merger of UNIVAC with
Burroughs).

The UNIVAC I offered a sophistication unmatched by other manufacturers,
most notably IBM’s Mach I tabulating equipment. This caused IBM to invent
the 701 and its 700 series. Other manufacturers quickly joined the fray and
computing began to proliferate. Although UNIVAC was the pioneer in this
regard, they quickly lost market share due to the marketing muscle of
IBM. For quite some time the industry was referred to as “IBM & the
BUNCH” (Burroughs, UNIVAC, NCR, CDC, and Honeywell).

Programming the early machines was difficult as it was performed in a
seemingly cryptic Machine Language (the first generation language). This
eventually gave way to the Assembly Language (the second generation
language) which was easier to read and understand. Regardless, many of
the utilities we take for granted today (e.g., sorts and merges) simply were
not available and had to be developed. In other words, programming was a
laborious task during this period.

Recognizing both the limitations and potential of the computer, the 1950′s
represented the age of experimentation for corporate America. Here, the
emphasis was not on implementing major systems through the computer,
but rather to develop an assortment of programs to test the machine as a
viable product. As such, programmers were considered odd characters who
maintained “the black box,” and were not yet considered a part of the
mainstream of systems development. The “Systems and Procedures
Departments” still represented the lion’s share of systems work in corporate
America, with an occasional foray to investigate the use of the computer.
The computer people were segregated into “computer departments”
(later to be known as “EDP” or “Data Processing” departments).

1960′s – MANAGEMENT INFORMATION SYSTEMS

Competition between computer manufacturers heated up during this
decade, resulting in improvements in speed, capacity, and capabilities.
Of importance here was the introduction of the much touted IBM 360
(the number was selected to denote it was a comprehensive solution -
360 degrees). Other computer vendors offered products with comparable
performance, if not more so, but the IBM 360 was widely adopted by
corporate America.

The programming of computers was still a difficult task and, consequentially,
Procedural Languages were introduced (the third generation languages). In
actuality, these languages got their start in the late 1950′s, but the proliferation
of computers in the 1960′s triggered the adoption of procedural languages such
as COBOL, FORTRAN, and PL/1. Interestingly, these languages were patterned
after Les Matthies’ “Playscript” technique which made active use of verbs,
nouns, and “if” statements.

The intent of the Procedural Languages was twofold: to simplify programming
by using more English-like languages, and; to create universal languages
that would cross hardware boundaries. The first goal was achieved, the
second was not. If the languages were truly universal, it would mean that
software would be portable across all hardware configurations. Manufacturers
saw this as a threat; making software truly portable made the selection of
hardware irrelevant and, conceivably, customers could migrate away from
computer vendors. In order to avoid this, small nuances were introduced
to the compilers for the Procedural Languages thereby negating the concept
of portability. This issue would be ignored for many years until the advent
of the Java programming language.

The 1960′s also saw the introduction of the Data Base Management System
(DBMS). Such products were originally designed as file access methods for
Bill of Materials Processing (BOMP) as used in manufacturing. The “DBMS”
designation actually came afterwards. Early pioneers in this area included
Charlie Bachman of G.E. with his Integrated Data Store (IDS) which
primarily operated under Honeywell GCOS configurations; Tom Richley
of Cincom Systems developed TOTAL for Champion Paper, and; IBM’s BOMP
and DBOMP products. In 1969, IBM introduced IMS which became their
flagship DBMS product for several years.

With the exception of IMS, the early DBMS offerings were based on a
network model which performed chain-processing. IMS, on the other
hand, was a hierarchical model involving tree-processing.

Realizing that programming and data access was becoming easier and
computer performance being enhanced, companies now wanted to capitalize
on this technology. As a result, corporate America embarked on the era
of “Management Information Systems” (MIS) which were large systems
aimed at automating business processes across the enterprise. These were
major system development efforts that challenged both management and
technical expertise.

It was the MIS that married “Systems and Procedures” departments with
computing/EDP departments and transformed the combined organization into
the “MIS” department. This was a major milestone in the history of systems. The
systems people had to learn about computer technology and the programmers
had to learn about business systems.

Recognizing that common data elements were used to produce the various
reports produced from an MIS, it started to become obvious that data should
be shared and reused in order to eliminate redundancy, and to promote
system integration and consistent data results. Consequently, Data Management
(DM) organizations were started, the first being the Quaker Oats Company in
Chicago, Illinois in 1965. The original DM organizations were patterned after
Inventory Control Departments where the various components were uniquely
identified, shared and cross-referenced. To assist in this regard, such organizations
made use of the emerging DBMS technology. Unfortunately, many DM
organizations lost sight of their original charter and, instead, became obsessed
with the DBMS. Data as used and maintained outside of the computer was
erroneously considered irrelevant. Even worse, the DBMS was used as
nothing more than an elegant access method by programmers. Consequently,
data redundancy plagued systems almost immediately and the opportunity to
share and reuse data was lost. This is a serious problem that persists in
companies to this day.

1970′s – AWAKENING

Although the MIS movement was noble and ambitious in intent, it floundered
due to the size and complexity of the task at hand. Many MIS projects suffered
from false starts and botched implementations. This resulted in a period where
a series of new methods, tools and techniques were introduced to reign in these
huge development efforts.

The first was the introduction of the “methodology” which provided a road map
or handbook on how to successfully implement systems development
projects. This was pioneered by MBA with its “PRIDE” methodology in
1971. Although the forte of “PRIDE” was how to build systems, it was initially
used for nothing more than documentation and as a means to manage projects.
Following “PRIDE” was John Toellner’s Spectrum I methodology and SDM/70
from Atlantic Software. Several CPA based methodologies followed thereafter.

Also during this time, mainframe based Project Management Systems were
coming into vogue including Nichols N5500, PAC from International Systems,
and PC/70 from Atlantic Software.

The early methodologies and Project Management Systems give evidence of
the orientation of systems departments of that time: a heavy emphasis on Project
Management. Unfortunately, it was a fallacy that Project Management was
the problem; instead people simply didn’t know how to design and build
systems in a uniform manner. As companies eventually learned, Project
Management is useless without a clear road map for how to build something.

In the mid-to-late 1970′s several papers and books were published on how
to productively design software thus marking the beginning of the “Structured
Programming” movement. This was a large body of work that included such
programming luminaries as Barry Boehm, Frederick P. Brooks, Larry Constantine,
Tom DeMarco, Edsger Dijkstra, Chris Gane, Michael A. Jackson, Donald E. Knuth,
Glenford J. Myers , Trish Sarson, Jean Dominique Warnier, Generald M. Weinberg,
Ed Yourdon, as well as many others. Although their techniques were found
useful for developing software, it led to confusion in the field differentiating
between systems and software. To many, they were synonymous. In reality,
they are not. Software is subordinate to systems, but the growing emphasis
on programming was causing a change in perspective.

The only way systems communicate internally or externally to other systems
is through shared data; it is the cohesive bond that holds systems (and software)
together. This resulted in the introduction of Data Dictionary technology. Again,
this was pioneered by MBA with its “PRIDE” methodology (which included a manually
implemented Data Dictionary) and later with its “PRIDE”-LOGIK product in
1974. This was followed by Synergetics’ Data Catalogue, Data Manager from
Management Software Products (MSP), and Lexicon by Arthur Andersen & Company.

The intent of the Data Dictionaries was to uniquely identify and track where
data was used in a company’s systems. They included features for maintaining
documentation, impact analysis (to allow the studying of a proposed change),
and redundancy checks. “PRIDE”-LOGIK had the added nuance of cataloging
all of the systems components, thereby making it an invaluable aid for
design and documentation purposes.

The Data Dictionary was also a valuable tool for controlling DBMS products
and, as such, several adjunct products were introduced, such as UCC-10,
DB/DC Data Dictionary, and the Integrated Data Dictionary (IDD) from
Cullinet. Unlike the other general purpose Data Dictionaries, these products
were limited to the confines of the DBMS and didn’t effectively track data
outside of their scope.

DBMS packages proliferated during this period with many new products
being introduced including ADABAS, Image, Model 204, and IDMS from
Cullinet (which was originally produced at BF Goodrich). All were based
on the network-model for file access which was finally adopted as an
industry standard (CODASYl).

There were a few other notable innovations introduced, including IBM’s
Business Systems Planning (BSP) which attempted to devise a plan for
the types of systems a company needed to operate. Several other comparable
offerings were introduced shortly thereafter. Interestingly, many companies
invested heavily in developing such systems plans, yet very few actually
implemented them.

Program Generators were also introduced during this period. This included
report writers that could interpret data and became a natural part of the
repertoire of DBMS products. It also included products that could generate
program source code (COBOL predominantly) from specifications. This
included such products as System-80 (Phoenix Systems), GENASYS (Generation
Sciences), and JASPOL (J-Sys of Japan), to mention but a few.

MBA also introduced a generator of its own in 1979 – a Systems generator
initially named ADF (Automated Design Facility) which could automatically
design whole systems, complete with an integrated data base. Based on
information requirements submitted by a Systems Analyst, ADF interacted
with the “PRIDE”-LOGIK Data Dictionary to design new systems and, where
appropriate modify existing systems. Because of its link to LOGIK, ADF
emphasized the need to share and reuse information resources. Not only
was it useful as a design tool but it was a convenient tool for documenting
existing systems. The only drawback to ADF was that the mindset of the
industry was shifting from systems to software. Consequently, program
generators captured the imagination of the industry as opposed to ADF.

The increase in computer horsepower, coupled with new programming
tools and techniques, caused a shift in perspective in MIS organizations. Now,
such departments became dominated by programmers, not systems people. It
was here that the job titles “Systems Analyst” and “Programmer” were married
to form a new title of “Programmer/Analyst” with the emphasis being on
programming and not on front-end systems design. Many managers falsely
believed that developers were not being productive unless they were
programming. Instead of “Ready, Aim, Fire,” the trend became “Fire, Aim,
Ready.”

Data Management organizations floundered during this period with the
exception of Data Base Administrators (DBA’s) who were considered the
handmaidens of the DBMS.

The proliferation of software during this decade was so great that it
gave rise to the packaged software industry. This went far beyond
computer utilities and programming tools. It included whole systems
for banking, insurance and manufacturing. As a result, companies were
inclined to purchase and install these systems as opposed to reinventing
the wheel. Among their drawbacks though was that they normally required
tailoring to satisfy the customer’s needs which represented modification to the
program source code. Further, the customer’s data requirements had to
be considered to assure there were no conflicts in how the customer
used and assigned data. After the package had been installed, the
customer was faced with the ongoing problem of modifying and enhancing
the system to suit their ever-changing needs.

1980′s – THE TOOL-ORIENTED APPROACH

As big iron grew during the 1960′s and 1970′s, computer manufacturers
identified the need for smaller computers to be used by small to medium-sized
businesses. In the 1970′s, people were skeptical of their usefulness but
by the 1980′s their power and sophistication caused the “mini” computer
to gain in popularity as either a general purpose business machine or dedicated
to a specific system. Among the most popular of the “mini” computers were:

  • IBM’s System 36/38 series (which led to the AS/400)
  • DEC PDP Series (which gave way to the DEC VAX/VMS)
  • Hewlett-Packard’s HP-3000 series with MPE
  • Data General Eclipse series with AOS
  • PRIME

The competition was fierce in the “mini” market which resulted in
considerable product improvements and better value to the customer.
Instrumental to the success of the mini was the adoption of UNIX as
developed by Bell Labs, a powerful multi-user, multitasking operating system
that eventually was adopted by most, if not all, mini manufacturers.

But the major development in computer hardware was not the mainframe,
nor the mini; it was the “micro” computer which was first popularized by
Apple in the late 1970′s. IBM countered with the its Personal Computer (PC)
in the early 1980′s. At first, the micro was considered nothing more than
a curiosity but it quickly gained in popularity due to its inexpensive cost,
and a variety of “apps” for word processing, spreadsheets, graphics, and
desktop publishing. This caught on like wildfire as micros spread through
corporate desktops like the plague.

By the mid-1980′s the “micro” (most notably the PC) had gained in power
and sophistication. So much so, that a series of graphical based products
were used for software development in support of the Structured Programming
movement of the 1970′s. Such tools were dubbed “CASE” (Computer Aided
Software Engineering) which allowed developers to draw their favorite software
diagramming technique without pencil and paper. Early CASE pioneers
included Index Technology, Knowledgeware, Visible Systems, Texas
Instruments, and Nastec, as well as many others. CASE tools took the industry
by storm with just about every MIS organization purchasing a copy either for
experimental use or for full application development. As popular as the tools
were initially, there is little evidence they produced any major systems but,
instead, helped in the design of a single program.

Recognizing the potential of the various CASE tools, IBM in the late
1980′s devised an integrated development environment that included IBM’s
products as well as third parties, and entitled it “AD/Cycle.” However, IBM
quickly ran into problems with the third party vendors in terms of agreeing
on technical standards that would enable an integrated environment. Consequently,
the product ran aground not long after it was launched. In fact, the
prosperity of the CASE market was short-lived as customers failed to realize
the savings and productivity benefits as touted by the vendors. By the
early 1990′s, the CASE market was in sharp decline.

Instead, companies turned to Programmer Workbenches which included
an all-in-one set of basic tools for programming, such as editing, testing,
and debugging. Microsoft and Micro Focus did particularly well in offering
such products.

Data Base Management Systems also took a noticeable turn in the 1980′s
with the advent of “relational” products involving tables and keys. The
concept of the “relational” model was originally developed by IBM
Fellow and mathematician Edgar (Ted) Codd in a paper from 1970. The concept
of a relational DBMS was superior to the earlier network and hierarchical
models in terms of ease of use. The problem resided in the amount of
computer horsepower needed to make it work, a problem that was
overcome by the 1980′s. As a result. new DBMS products such as Oracle and
Ingres were introduced which quickly overtook their older competitors. There
was an initial effort to convert DBMS mainstays such as TOTAL, ADABAS, and
IDMS into relational products, but it was too little, too late. As for IBM,
they simply re-labeled their flagship product, IMS, as a “transaction processor”
and introduced a totally new offering, DB2, which quickly dominated the
DBMS mainframe market.

Program generators continued to do well during the 1980′s but it was during
this period that 4GL’s (fourth generation languages) were introduced to
expedite programming. The 4GL was a natural extension of the DBMS and
provided a convenient means to develop programs to interpret data in the
data base.

Another development worth noting is the evolution of the Data Dictionary
into “Repositories” (also referred to as “Encyclopedias”) used to store the
descriptions of all of an organization’s information resources. One of the
motivating factors behind this was IBM (for AD/Cycle) who realized they
needed some sort of cohesive bond for the various CASE tools to interface. This
is another area pioneered by MBA who introduced their “PRIDE”-Enterprise
Engineering Methodology (EEM) to study a business and formulate an
Enterprise Information Strategy, and their “PRIDE”-Data Base Engineering
Methodology (DBEM) to develop the corporate data base, both logically
and physically. To implement these new methodologies, their
“PRIDE”-LOGIK Dictionary was expanded to include business models, and
data models. By doing so, MBA renamed “PRIDE”-LOGIK the “PRIDE”-IRM
(Information Resource Manager) which complemented their concept of
Information Resource Management.

In terms of the MIS infrastructure, two noteworthy changes occurred;
first was the introduction of the Chief Information Officer (CIO) as first
described in the popular book, “Information Systems Management In Practice”
(McNurlin, Sprague) in January 1986. Basically, the MIS Director is elevated
to a higher management level where, theoretically, he/she is operating on the
same level as the Chief Operating Officer (COO), and Chief Financial Officer
(CFO) for a company. In reality, this has never truly happened and, in many
cases, the title “CIO” is nothing more than a change in name, not in stature.
The second change is the change in job title of “Programmer” to “Software
Engineer.” Again, we are primarily talking about semantics. True, many
of the programmers of the 1980′s studied Structured Programming, but
very few truly understood the nature of engineering as it applies to
software, most are just glorified coders. Nonetheless, the “Software
Engineer” title is still actively used today. In contrast, the last of the
true “Systems Analysts” slowly disappeared. Here too is evidence of
the change of focus from systems to software.

During the 1980′s we also saw the emergence of MBA’s graduating from
the business schools and working their way into the corporate landscape. Although
they didn’t have an immediate impact on the systems world, they had a dramatic
effect on the corporate psyche. Their work resulted in severe corporate cutbacks,
downsizing, and outsourcing. This changed the corporate mindset to think
short-term as opposed to long-term. Following this, companies shied away from
major systems projects (such as the MIS projects of the 1960′s) and were content
tackling smaller programmer assignments, thus the term “app” was coined to
describe a single program application.

Interestingly, a “quality” movement flourished in the 1980′s based on the
works of W. Edwards Deming and Joseph M. Juran who pioneered quality
control principles in the early part of the 20th century. Unfortunately, their
early work was unappreciated in America and, consequently, they applied
their talents to help rebuild the industrial complex of postwar Japan. It was
only late in their lives did they receive the recognition of their work in the
United States (after Japan became an economic powerhouse). Another
influential factor was the introduction of the ISO 9000 standard for quality
management which was originally devised by the British and later adopted as
an international standard. Little attention would probably have been paid to
ISO 9000 if it weren’t for the fact that European businesses started to demand
compliance in order to conduct business with their companies.

Nevertheless, these factors resulted in a reorientation of American
businesses to think in terms of developing quality products which,
inevitably, affected how systems and software were produced. The real impact
of the quality movement though wouldn’t be felt in the systems world until
the next decade.

To summarize the 1980′s from a systems development perspective, the focus
shifted away from major systems to smaller programming assignments which
were implemented using newly devised CASE tools. This fostered a “tool-oriented
approach” to development whereby companies spent considerably on the
latest programming tools but little on management and upfront systems
work. In other words, they bought into the vendor’s claims of improved
programmer productivity through the use of tools. Unfortunately, it resulted
in patchwork systems that required more time in maintenance as opposed to
modifying or improving systems. “Fire fighting” thereby became the normal
mode of operation in development.

1990′s – REDISCOVERY

As the PC gained in stature, networking became very important to
companies so that workers could collaborate and communicate on a
common level. Local Area Networks (LAN) and Wide Area Networks (WAN)
seemed to spring-up overnight. As the PC’s power and capacity grew, it
became obvious that companies no longer needed the burden of mainframes
and minis. Instead, dedicated machines were developed to control and
share computer files, hence the birth of “client/server computing” where
client computers on a network interacted with file servers. This did not
completely negate the need for mainframes and minis (which were also
used as file servers), but it did have a noticeable impact on sales. Companies
still needed mainframes to process voluminous transactions and extensive
number-crunching, but the trend was to move away from big iron.

Thanks to the small size of the PC, companies no longer required a big
room to maintain the computer. Instead, computers were kept
in closets and under desks. This became so pervasive that companies no
longer knew where their computer rooms were anymore. In a way, the
spread of computers and networks closely resembled the nervous system
of the human body.

One of the key elements that made this all possible was the introduction
of Intel’s 30386 (or “386″) chip which allowed 32-bit processing. To effectively
use this new technology, new operating systems had to be introduced, the
first being IBM’s OS/2 in the late 1980′s. OS/2 provided such things as
virtual memory, multitasking and multithreading, network connectivity,
crash-protection, a new High Performance File System, and a slick object
oriented desktop. Frankly, there was nothing else out there that could
match it. Unfortunately, Microsoft bullied its way past OS/2 with
Windows 95 & NT. By the end of the 1990′s, OS/2 was all but forgotten
by its vendor, IBM. Nevertheless, it was the advent of 32-bit computing
that truly made client/server computing a reality.

Another major milestone during this decade was the adoption of the
Internet by corporate America. The Internet actually began in the late
1960′s under the Department of Defense and was later opened to other
government and academic bodies. But it wasn’t until the 1990′s that
companies started to appreciate the Internet as a communications and
marketing medium.

The first web browser was developed by Tim Berners-Lee in 1990 which
led to the World Wide Web protocol on the Internet. Early web browsers
included Mosaic, Netscape Navigator, and Microsoft’s Internet Explorer,
among others. The beauty of the Internet was that all computers could
now access the Internet regardless of the operating system, making it a
truly universal approach to accessing data. To write a web page, a simple
tag language was devised, Hyper Text Markup Language (HTML), which was
compiled at time of request to display the web page. HTML was nice for
developing simple static web pages (not much interaction, just simply view the
web page). Developers then invented new techniques to make a web page
more dynamic thereby allowing people to input data and interact with files,
which ultimately allowed for the merchandising of products over the Internet.

Wanting to do something more sophisticated through the web browser,
Sun Microsystems developed the Java programming language in 1995. Java
was a universal programming language that could run under any operating
system. Their mantra was “Write once, run anywhere.” This was a radical
departure from programming in the past where it was necessary to recompile
programs to suit the peculiarities of a particular operating system. Basically,
Java made the operating system irrelevant, much to Microsoft’s chagrin. Further,
Java could be used in small pocket devices as well as in the new generation
of computers powering automobiles. This did not sit well with Microsoft who
ultimately fought the propagation of Java.

By the 1990′s the Structured Programming movement had fizzled out. Instead,
“Object Oriented Programming” (OOP) gained in popularity. The concept of OOP
was to develop bundles of code to model real-world entities such as customers,
products, and transactions. OOP had a profound effect on Java as well as the
C++ programming language.

During this time, source code generators faded from view. True, companies were
still using report writers and 4GL’s, but the emphasis turned to “Visual Programming”
which were programming workbenches with screen painting tools to layout
inputs and outputs.

The Relational DBMS movement was still in high gear, but the use of Repositories
and Data Dictionaries dropped off noticeably. Of interest though was the
introduction of “Object Oriented Data Base Management System” (OODBMS)
technology. Like OOP, data was organized in a DBMS according to real-world
entities. Regardless, Relational DBMS dominated the field.

Also during this decade “Data Mining” became popular whereby companies were
provided tools to harvest data from their DBMS. This effort was basically an admission
that companies should learn to live with data redundancy and not be concerned
with developing a managed data base environment.

Because of the radical changes in computer hardware and software, companies became
concerned with their aging “legacy” systems as developed over the last thirty years. To
migrate to this new technology, a movement was created called “Business Process
Re-engineering” (BPR). This was encouraging in the sense that companies were
starting to think again in terms of overall business systems as opposed to just
programs. I’m not sure I agree with the use of the term “Re-engineering” though;
this assumes that something was engineered in the first place (which was hardly the
case in these older systems).

Nonetheless, CASE-like tools were introduced to define business processes. Suddenly,
companies were talking about such things as “work flows,” “ergonomics,” and
“flowcharts,” topics that had not been discussed for twenty years during the frenzy of
the Structured Programming movement. Ultimately, this all led to the rediscovery of
systems analysis; that there was more to systems than just software. But by this time,
all of the older corporate Systems Analysts had either retired or been put out to pasture,
leaving a void in systems knowledge. Consequently, the industry started to relearn
the systems theory, with a lot of missteps along the way.

Companies at this time were still struggling with devising a suitable development
environment. Most were content with just maintaining their current systems
in anticipation of the pending Y2K (Year 2000) problem (where date fields were to
change from 19XX to 20XX which could potentially shutdown companies). However,
a few companies began to consider how to apply more scientific principles to the
production of systems. Since people were already talking about “Software
Engineering,” why not apply engineering/manufacturing principles to the
development of total systems?

Back in the early 1980′s, Japan’s Ministry of International Trade & Industry (MITI)
coordinated a handful of Japanese computer manufacturers in establishing a
special environment for producing system software, such as operating systems
and compilers. This effort came to be known as Japanese “Software Factories”
which captured the imagination of the industry. Although the experiment
ended with mixed results, they discovered organization and discipline
could dramatically improve productivity.

Why the experiment? Primarily because the Japanese recognized there are
fundamentally two approaches to manufacturing anything: “one at a time” or
mass production. Both are consistent approaches that can produce a high
quality product. The difference resides in the fact that mass production offers
increased volume at lower costs. In addition, workers can be easily trained
and put into production. On the other hand, the “one at a time” approach is
slower and usually has higher costs. It requires workers to be intimate with
all aspects of the product.

MBA took it a step further by introducing their concept of an “Information
Factory” in the early 1990′s. The Information Factory was a comprehensive
development environment which implemented MBA’s concept of Information
Resource Management. Basically, they drew an analogy between developing
systems to an engineering/manufacturing facility, complete with assembly lines,
materials management and production control. These concepts were proven
effective in companies throughout Japan, most notably Japan’s BEST project,
which was sponsored by the Ministry of Finance. As background, the ministry
wanted to leapfrog the west in terms of banking systems. To do so, they
assembled a team of over 200 analysts and programmers from four of the top
trust banks in Japan; Yasuda Trust & Banking, Mitsubishi Trust & Banking,
Nippon Trust & Banking, and Chuo Trust & Banking. By implementing MBA’s
concepts they were able to deliver over 70 major integrated systems in less
than three years. Further, because they had control over their information
resources using a materials management philosophy, the Y2K problem
never surfaced.

In terms of infrastructure, development organizations essentially went
unchanged with a CIO at the top of the pyramid and supported by
Software Engineers and DBA’s. But there was one slight difference,
instead of being called an MIS or IS department, the organization was
now referred to as “IT” (Information Technology). Here again, the name hints
at the direction most organizations were taking.

Finally, the 1990′s marked a change in the physical appearance of
the work force. Formal suit and ties gave way to casual Polo shirts and
Docker pants. At first, casual attire was only allowed on certain days
(such as Fridays), but it eventually became the normal mode of dress. Unfortunately,
many people abused the privilege and dressed slovenly for work. This had
a subtle but noticeable effect on work habits, including how we build systems.

2000′s – GADGETS

We are now past the halfway point in this decade and there is nothing of
substance to report in terms of computer hardware, other than our machines
have gotten faster, smaller, with even more capacity. Perhaps the biggest innovation
in this regard is the wide variety of “gadgets” that have been introduced, all of
which interface with the PC, including: Personal Digital Assistants (PDA’s), iPods,
MP3 players, digital cameras, portable CD/DVD players (and burners), cell phones,
PS2 and XBox game players. These devices are aimed at either communications or
entertainment, giving us greater mobility, yet making us a bit dysfunctional
socially. All of this means the computer has become an integral part of
our lives, not just at work but at home as well.

Shortly after taking the reigns of IBM in 2003, CEO Sam Palmisano introduced
“On-Demand Computing” as the company’s thrust for the years ahead and, inevitably,
it will mark his legacy. The concept as described by Palmisano was simple,
treat computing like a public utility whereby a company can draw upon IBM for
computing resources as required. “On-Demand Computing” made a nice
catch-phrase and was quickly picked up by the press, but many people
were at a loss as to what it was all about. Some of the early developments
resulting from IBM’s “e-Business On Demand” research included balancing the load
on file servers, which makes sense. But IBM is carrying the analogy perhaps
too far by stressing that “on demand” is the manner by which companies should
run in the future. Basically, the theory suggests we abandon capacity planning
and rely on outside vendors to save the day. Further, it implies computers
supersede the business systems they are suppose to serve. Instead of
understanding the systems which runs a business, just throw as much computer
resources as you need to solve a problem. This is like putting the cart before
the horse.

The “on-demand” movement has evolved into “Service Oriented Architectures”
(SOA) where vendors are introducing “on-demand” applications that will take
care of such tasks as payroll, marketing, etc. through the Internet. Again, it all
sounds nice, but as far as I can see, this is essentially no different than service
bureaus like ADP who for years provided such processing facilities. Now,
companies are being asked to swap out their internal programs for third party
products. I fail to see how this is different than buying any other packaged
solution, other than an outsider will be taking care of your software.

The need to build software faster has reached a feverish pitch. So much so,
full-bodied development methodologies have been abandoned in favor of
what is called “Agile” or “Extreme Programming” which are basically
quick and dirty methods for writing software using power programming
tools. To their credit, those touting such approaches recognize this is limited
to software (not total systems) and is not a substitute for a comprehensive
methodology. Agile/Extreme Programming is gaining considerable attention
in the press.

Next, we come to “Enterprise Architecture” which is derived from a paper
written by IBM’s John A. Zachman who observed that it was possible to apply
architectural principles to the development of systems. This is closely
related to consultants who extoll the virtues of capturing “business rules”
which is essentially a refinement of the Entity Relationship (ER) Diagramming
techniques popularized a decade earlier using CASE tools.

As in the 1990′s, concepts such as “Enterprise Architecture” and “business rules”
is indicative of the industry trying to reinvent systems theory.

CONCLUSIONS

Like computer hardware, the trend over the last fifty years in systems
development is to think smaller. Developers operate in a mad frenzy to
write programs within a 90 day time frame. Interestingly, they all know that
their corporate systems are large, yet they are content to attack them one
program at a time. Further, there seems to be little concern that their work
be compatible with others and that systems integration is someone else’s
problem. Often you hear the excuse, “We don’t have time to do things
right.” Translation: “We have plenty of time to do things wrong.” Any shortcut
to get through a project is rationalized and any new tool promising improved
productivity is purchased. When companies attempt to tackle large systems
(which is becoming rare) it is usually met with disaster. Consequently, companies
are less confident in their abilities and shy away from large system development
projects.

Corporate management is naive in terms of comprehending the value of
information and have not learned how to use it for competitive advantage
(unlike their foreign competitors). Further, they are oblivious to the problems in
systems development. They believe their systems are being developed with a high
degree of craftsmanship, that they are integrated, and that they are easy to maintain
and update. Executives are shocked when they discover this is not the case.

The problems with systems today are no different than fifty years ago:

  • End-user information requirements are not satisfied.
  • Systems lack documentation, making maintenance and upgrades difficult.
  • Systems lack integration.
  • Data redundancy plaques corporate data bases.
  • Projects are rarely delivered on time and within budget.
  • Quality suffers.
  • Development personnel are constantly fighting fires.
  • The backlog of improvements never seems to diminish, but rather increases.

Although the computer provides mechanical leverage for implementing
systems, it has also fostered a tool-oriented approach to systems development. Instead
of standing back and looking at our systems from an engineering/manufacturing
perspective, it is seemingly easier and less painful to purchase a tool to solve a
problem. This is like taking a pill when surgery is really required. What is
needed is less tools and more management. If we built bridges the same way
we build systems in this country, this would be a nation run by ferryboats.

The impact of the computer was so great on the systems industry that it
elevated the stature of programmers and forced systems people to near
extinction. Fortunately, the industry has discovered that there is more
to systems than just programming and, as a result, is in the process of
rediscovering basic systems theory. Some of the ideas being put forth are truly
imaginative, others are nothing more than extensions of programming theory,
and others are just plain humbug. In other words, the systems world is still going
through growing pains much like an adolescent who questions things and learns
to experiment.

I have been very fortunate to see a lot of this history first hand. I have
observed changes not just in terms of systems and computers, but also
how the trade press has evolved and the profession in general. It
has been an interesting ride.

Throughout all of this, there have been some very intelligent people who
have impacted the industry, there have also been quite a few charlatans,
but there has only been a handful of true geniuses, one of which was
Robert W. Beamer who passed away just a couple of years ago. Bob
was the father of ASCII code, without which we wouldn’t have the computers
of today, the Internet, the billions of dollars owned by Bill Gates, or
this document.

About the Author

Tim Bryce is the Managing Director of M. Bryce & Associates (MBA) of Palm Harbor, Florida and has 30 years of experience in the field. He is available for training and consulting on an international basis.
He can be contacted at: timb001@phmainstreet.com

Copyright © 2006 MBA. All rights reserved.


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LOU LOU CACHAREL 1.0 EDP PERFUME SPRAY WOMEN NEW IN BOX


$36.89


SEXUAL MICHEL GERMAIN WOMAN 4.2 EDP SPRAY NEW IN BOX


SEXUAL MICHEL GERMAIN WOMAN 4.2 EDP SPRAY NEW IN BOX


$29.89


Paris Hilton EDP Women Spray .25 oz NEW T


Paris Hilton EDP Women Spray .25 oz NEW T


$9.49


 AMARIGIE EDP Spray Women .5 oz NIB Sealed


AMARIGIE EDP Spray Women .5 oz NIB Sealed


$15.19


Stella Cadente Miss Me Women EDP Mini Vial Spray 12 Pcs


Stella Cadente Miss Me Women EDP Mini Vial Spray 12 Pcs


$14.99


Givenchy Play  Eau de Parfum EDP 2.5 oz by Givenchy for Women NIB


Givenchy Play Eau de Parfum EDP 2.5 oz by Givenchy for Women NIB


$66.95


Chic by Carolina Herrera women EDP 1.0oz + BL 3.4oz SET


Chic by Carolina Herrera women EDP 1.0oz + BL 3.4oz SET


$23.99


PURR BY KATY PERRY FOR WOMEN 3.4 OZ/100 ML EDP SPRAY UN-BOXED


PURR BY KATY PERRY FOR WOMEN 3.4 OZ/100 ML EDP SPRAY UN-BOXED


$34.95


12 Paris Hilton JUST ME EDP Women .05 oz Carded


12 Paris Hilton JUST ME EDP Women .05 oz Carded


$12.34


Paris Hilton EDP Women Spray 1 oz New In Retail Box


Paris Hilton EDP Women Spray 1 oz New In Retail Box


$12.34


Perfumes For Women

The common person often does not understand and know about the types of womens perfume that are available providing different fragrances for different body chemistry. By understanding and knowing about the different types of women’s perfume a person can buy and wear scents that are suited to them and will produces the positive benefits of perfume.

It is differentiated first in the type of scent that it has. There are various scents that are available and it will be important for the wearer to find the one that is appropriate. Perfumes can be defined as being floral, oriental, woody, and fresh or fougere. This is basically the materials that they are made from. Floral perfumes usually will have the scent of a flower, woody will have the scents of different woods and fresh scent is most of the time made from citrus.

This is the type of woman’s perfume that will generally be considered “heavy” by those who don’t wear perfume at all. This fragrance class tends to include the spicy, musky scents that leave a very strong, lasting impression. Many find them to offer a unique, sensual appeal. Some of the biggest brand names in perfume can be categorized as Oriental in style.

You should know three basic notes to every perfume for women. The top, middle and base. When you choose a perfume do not rush to purchase it because when you first use it the scent was one but after one, two or more hours the flavor is different. According to the body chemistry it can become ever more fascinating or you can find the smell totally repellent.

Eau de Parfum – EDP is typically made up of an 8-16% concentration of scented compounds. EDP is probably the most common type of concentration you will see at the store. An EDP scent will usually fade after four hours, but the base notes can linger for a 24 hour period. Fragrances with an EDP concentration are perfect if you need an all day scent.

Women also wear perfume to feel more attractive. It’s no secret that every woman wants to both look and feel beautiful, not only to herself, but to others. And perfume can have a heady effect on people. Men love a woman who smells fresh, sexy, and alluring.

Perfume manufacturers will off their signature and designer perfumes at the lowest price possible to sell to those who are interested in setting up their own stores, whether they are online or off. This is why you can purchase designer perfumes at wholesale prices because a wholesale perfume dealer can buy bulk lots, then sell at a reduced price, while the manufacture will not sell below their own listing prices.

Choosing a particular type or brand of perfume amongst the growing brands of perfumes can be a daunting task, even for an avid and regular perfume purchaser. Due to its wild popularity amongst women, there are many brands entering the market with long lasting fragrance and other interesting offers.

Other than these popular categories there can be marine perfumes, leather perfumes and so on. Additional to the fragrance family, perfumes can also be identified by notes. Notes refer to the harmony of the scent from the time of its spray till the time it stays. So when a perfume is sprayed the scent is termed top note.

About the Author

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JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC



Set includes a 1.7 oz.(50 ml) eau de parfum spray,and a elegant evening wrist watch.Set comes brand new, in a retail gift box….


Contradiction By Calvin Klein Eau-de-parfume Spray, 1.7 Ounce


Contradiction By Calvin Klein Eau-de-parfume Spray, 1.7 Ounce


$20.68


Contradiction is a complex blend of ingredients chosen for their individual clarity and ability to harmonize. The exhilarating freshness gives way to vibrant textural florals wrapped in a sheer blanket of soft warmth and femininity….

Contradiction Contradiction By Calvin Klein


Contradiction Contradiction By Calvin Klein


$31.80


Pure pepper, rose, satin wood and sandalwood. Suitable for daytime wear…….

Ralph Lauren Glamourous Womens 3.4 oz EDP


Ralph Lauren Glamourous Womens 3.4 oz EDP


$75.00


Ralph Lauren Glamourous Womens 3.4 oz EDP Glamourous women’s fragrance from Ralph Lauren is the personification of glamour. Subtle, opulent and so very charismatic. Presented in a 3.4 ounce Eau de Parfum spray….

VERSACE WOMAN by Gianni Versace EAU DE PARFUM SPRAY 3.4 OZ


VERSACE WOMAN by Gianni Versace EAU DE PARFUM SPRAY 3.4 OZ


$46.80


Launched by the design house of Gianni Versace in 2000, VERSACE WOMAN by Gianni Versace for Women posesses a blend of: oriental flowers and fruits, combined with fragrant woods and musk. It is recommended for casual wear….

Versace Signature 3.4oz EDP Spray For Women


Versace Signature 3.4oz EDP Spray For Women


$64.99


Versace Signature 3.4 oz Eau De Parfum Spray For women…

Be Delicious 3.4oz EDP Spray For Women


Be Delicious 3.4oz EDP Spray For Women


$59.50



Lolita Lempicka Lolita Lempicka


Lolita Lempicka Lolita Lempicka



Lolita Lempicka is an enchanting and alluring fragrance that gently balances the sweetness of ivy leaves and aniseed with delicate violet and iris root, and finishes with a smooth hint of vanilla and musk. This sensual fragrance is pure, light, and endearing.Notes:Ivy Leaves, Aniseed, Amarena Heart, Violets, Iris Roots, Vetiver, Tonka Bean, Vanilla, Musk.Style:A sensual, romantic, and enchanting …


Casmir by Chopard for Women


Casmir by Chopard for Women



Launched by the design house of Chopard in 1991, CASMIR by Chopard possesses a blend of woodsy sandalwood and patchouli, with lower notes of fresh citrus, melons and peaches. It is recommended for casual wear….


Lolita Lempicka, 0.04 Ounce


Lolita Lempicka, 0.04 Ounce


$6.08


Introduced in the year 1997, by the design house of Lolita Lempicka. Lolita Lempicka is a floral, voluptuous, oriental fragrance with a blend of aniseed, violets, vanilla, praline, ivy, iris, amerena, vetiver, musk and patchouli. It is recommended fo…

Edp Spray

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ED HARDY Born Wild PERFUME Womens NEW TST Designer NIB 3.4 oz EDP SPRAY


ED HARDY Born Wild PERFUME Womens NEW TST Designer NIB 3.4 oz EDP SPRAY


$40.00


PASSION FRANCK OLIVIER WOMEN 2.5 OZ 75 ML EDP SPRAY NIB


PASSION FRANCK OLIVIER WOMEN 2.5 OZ 75 ML EDP SPRAY NIB


$20.94


Tommy Bahama SET SAIL SOUTH SEAS edp Women SPRAY 3.4 oz - NIB/SEALED pnk bx


Tommy Bahama SET SAIL SOUTH SEAS edp Women SPRAY 3.4 oz – NIB/SEALED pnk bx


$21.99


SHINY GIORGIO MONTI 2.7 EDP PERFUME SPRAY WOMAN NIB


SHINY GIORGIO MONTI 2.7 EDP PERFUME SPRAY WOMAN NIB


$21.89


PATOU FOR EVER by JEAN PATOU 3.4 oz EDP SPRAY NEW HTF!


PATOU FOR EVER by JEAN PATOU 3.4 oz EDP SPRAY NEW HTF!


$74.95


Paris Hilton TEASE EDP Spray Women 3.4 oz


Paris Hilton TEASE EDP Spray Women 3.4 oz


$28.49


LOU LOU CACHAREL 1.0 EDP PERFUME SPRAY WOMEN NEW IN BOX


LOU LOU CACHAREL 1.0 EDP PERFUME SPRAY WOMEN NEW IN BOX


$36.89


SEXUAL MICHEL GERMAIN WOMAN 4.2 EDP SPRAY NEW IN BOX


SEXUAL MICHEL GERMAIN WOMAN 4.2 EDP SPRAY NEW IN BOX


$29.89


Paris Hilton EDP Women Spray .25 oz NEW T


Paris Hilton EDP Women Spray .25 oz NEW T


$9.49


HYPNOTICA BY VERTIGO EDP SPRAY 1.86oz. NEW IN BOX


HYPNOTICA BY VERTIGO EDP SPRAY 1.86oz. NEW IN BOX


$19.99


 AMARIGIE EDP Spray Women .5 oz NIB Sealed


AMARIGIE EDP Spray Women .5 oz NIB Sealed


$15.19


Vicky Tiel Original Perfume 3.3 100M Spray EDP NEW Rare


Vicky Tiel Original Perfume 3.3 100M Spray EDP NEW Rare


$89.99


Victorias Secret VERY SEXY FOR HER EDP .25oz Spray NIB


Victorias Secret VERY SEXY FOR HER EDP .25oz Spray NIB


$13.29


Stella Cadente Miss Me Women EDP Mini Vial Spray 12 Pcs


Stella Cadente Miss Me Women EDP Mini Vial Spray 12 Pcs


$14.99


PURR BY KATY PERRY FOR WOMEN 3.4 OZ/100 ML EDP SPRAY UN-BOXED


PURR BY KATY PERRY FOR WOMEN 3.4 OZ/100 ML EDP SPRAY UN-BOXED


$34.95


Paris Hilton EDP Women Spray 1 oz New In Retail Box


Paris Hilton EDP Women Spray 1 oz New In Retail Box


$12.34


Lacoste Pour Femme 30ml EDP Spray


Lacoste Pour Femme 30ml EDP Spray


$39.99


Prada Tendre 50ml EDP Spray Gift Set


Prada Tendre 50ml EDP Spray Gift Set


$71.02


Usher UR Femme  EDP 100ml Spray


Usher UR Femme EDP 100ml Spray


$39.42


Alexander McQueen My Queen 100ml EDP Spray


Alexander McQueen My Queen 100ml EDP Spray


$47.32


USHER For Woman 100ml EDP Spray


USHER For Woman 100ml EDP Spray


$39.42


Victorias Secret BODY EDP .25 oz Spray Women NEW


Victorias Secret BODY EDP .25 oz Spray Women NEW


$8.54


Calvin Klien OBSESSION NIGHT EDP .5 oz Women Spray NEW


Calvin Klien OBSESSION NIGHT EDP .5 oz Women Spray NEW


$9.99


TESTER Parfums M Micallef 4 Saisons Hiver EDP spray 100 ml


TESTER Parfums M Micallef 4 Saisons Hiver EDP spray 100 ml


$26.99


Prada EDP Spray 2.7 oz. Tendre for women NEW Original


Prada EDP Spray 2.7 oz. Tendre for women NEW Original


$95.99


Christian Audigier for Women by Christian Audigier EDP Spray 3.4 oz ~ NEW NO BOX


Christian Audigier for Women by Christian Audigier EDP Spray 3.4 oz ~ NEW NO BOX


$23.95


JESSICA MCCLINTOCK 1.7 oz Eau de Parfum EDP Spray NEW


JESSICA MCCLINTOCK 1.7 oz Eau de Parfum EDP Spray NEW


$34.99


Vintage Perfume: Obsession by Calvin Klein Purse Spray - EdP - 0.5 fl oz


Vintage Perfume: Obsession by Calvin Klein Purse Spray – EdP – 0.5 fl oz


$2.25


Still for Women Jennifer Lopez EDP Spray 1.7 oz ~ NIB


Still for Women Jennifer Lopez EDP Spray 1.7 oz ~ NIB


$29.95


Sexy Little Things Noir Love Me FOR WOMEN by Victoria Secret - 1.7 oz EDP Spray


Sexy Little Things Noir Love Me FOR WOMEN by Victoria Secret – 1.7 oz EDP Spray


$24.95


if the clinique happy in bloom is described as perfume spray, does it means that it is edp?

Not at all. Eau de Parfum has less scented oils than perfume. Perfume Spray is perfume, and lasts longer.


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC



Set includes a 1.7 oz.(50 ml) eau de parfum spray,and a elegant evening wrist watch.Set comes brand new, in a retail gift box….


Hugo Energise By Hugo Boss Edt Spray 4.2 Oz


Hugo Energise By Hugo Boss Edt Spray 4.2 Oz


$44.80


Launched by the design house of Hugo Boss in 2005, HUGO ENERGISE by Hugo Boss for Men posesses a blend of: kumquat, freesia, cocoa beans, mandarin, woods, and coriander. It is recommended for casual wear….

VERSACE WOMAN by Gianni Versace EAU DE PARFUM SPRAY 3.4 OZ


VERSACE WOMAN by Gianni Versace EAU DE PARFUM SPRAY 3.4 OZ


$46.80


Launched by the design house of Gianni Versace in 2000, VERSACE WOMAN by Gianni Versace for Women posesses a blend of: oriental flowers and fruits, combined with fragrant woods and musk. It is recommended for casual wear….

Paris Hilton Heiress by Paris Hilton Eau De Parfum Spray 3.4 oz


Paris Hilton Heiress by Paris Hilton Eau De Parfum Spray 3.4 oz


$31.25


It has top notes of passion fruit, orange, peach granita, and champagne mimosa. With middle notes consisting of star jasmine, tiare flower, ylang-ylang, honeysuckle, dewberry blossom, and grenadine. Then base notes of violet leaf, vetiver, tonka, and blonde woods….

Contradiction By Calvin Klein Eau-de-parfume Spray, 1.7 Ounce


Contradiction By Calvin Klein Eau-de-parfume Spray, 1.7 Ounce


$20.68


Contradiction is a complex blend of ingredients chosen for their individual clarity and ability to harmonize. The exhilarating freshness gives way to vibrant textural florals wrapped in a sheer blanket of soft warmth and femininity….

Contradiction Contradiction By Calvin Klein


Contradiction Contradiction By Calvin Klein


$31.80


Pure pepper, rose, satin wood and sandalwood. Suitable for daytime wear…….

OPIUM by Yves Saint Laurent Gift Set -- 1.6 oz Eau De Toiltette Spray 2.5 oz Body Moisturizer 2.5 oz Shower Gel Bag Women


OPIUM by Yves Saint Laurent Gift Set — 1.6 oz Eau De Toiltette Spray 2.5 oz Body Moisturizer 2.5 oz Shower Gel Bag Women


$99.00


Created by the design house of Yves Saint Laurent in 1977 Opium is classified as a refined oriental soft fragrance. This feminine scent possesses a blend of rose carnation sandalwood pepper lily of the valley and clove….

Lolita Lempicka Lolita Lempicka


Lolita Lempicka Lolita Lempicka



Lolita Lempicka is an enchanting and alluring fragrance that gently balances the sweetness of ivy leaves and aniseed with delicate violet and iris root, and finishes with a smooth hint of vanilla and musk. This sensual fragrance is pure, light, and endearing.Notes:Ivy Leaves, Aniseed, Amarena Heart, Violets, Iris Roots, Vetiver, Tonka Bean, Vanilla, Musk.Style:A sensual, romantic, and enchanting …


Casmir by Chopard for Women


Casmir by Chopard for Women



Launched by the design house of Chopard in 1991, CASMIR by Chopard possesses a blend of woodsy sandalwood and patchouli, with lower notes of fresh citrus, melons and peaches. It is recommended for casual wear….


Lolita Lempicka, 0.04 Ounce


Lolita Lempicka, 0.04 Ounce


$6.08


Introduced in the year 1997, by the design house of Lolita Lempicka. Lolita Lempicka is a floral, voluptuous, oriental fragrance with a blend of aniseed, violets, vanilla, praline, ivy, iris, amerena, vetiver, musk and patchouli. It is recommended fo…

Perfume Edp

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~ ESPECIALLY  ~ ESCADA ~ 2.5 OZ EDP WOMEN PERFUME 75 ml ~ NEW IN BOX ~ SEALED ~


~ ESPECIALLY ~ ESCADA ~ 2.5 OZ EDP WOMEN PERFUME 75 ml ~ NEW IN BOX ~ SEALED ~


$55.95


* ESPECIALLY  * ESCADA * 2.5 OZ EDP WOMEN PERFUME 75 ml * NEW IN BOX * SEALED *


* ESPECIALLY * ESCADA * 2.5 OZ EDP WOMEN PERFUME 75 ml * NEW IN BOX * SEALED *


$55.95


ED HARDY Born Wild PERFUME Womens NEW TST Designer NIB 3.4 oz EDP SPRAY


ED HARDY Born Wild PERFUME Womens NEW TST Designer NIB 3.4 oz EDP SPRAY


$40.00


SHINY GIORGIO MONTI 2.7 EDP PERFUME SPRAY WOMAN NIB


SHINY GIORGIO MONTI 2.7 EDP PERFUME SPRAY WOMAN NIB


$21.89


LUSCIOUS PINK by Mariah Carey 1 oz EDP Perfume


LUSCIOUS PINK by Mariah Carey 1 oz EDP Perfume


$21.84


LOU LOU CACHAREL 1.0 EDP PERFUME SPRAY WOMEN NEW IN BOX


LOU LOU CACHAREL 1.0 EDP PERFUME SPRAY WOMEN NEW IN BOX


$36.89


Nanette Lepore SHANGHAI BUTTERFLY Perfume EDP WM 1.7 gr


Nanette Lepore SHANGHAI BUTTERFLY Perfume EDP WM 1.7 gr


$15.19


Vicky Tiel Original Perfume 3.3 100M Spray EDP NEW Rare


Vicky Tiel Original Perfume 3.3 100M Spray EDP NEW Rare


$89.99


* True Religion Perfume for Women * 3.4 oz EDP * NIB *


* True Religion Perfume for Women * 3.4 oz EDP * NIB *


$35.89


Vintage Perfume: Obsession by Calvin Klein Purse Spray - EdP - 0.5 fl oz


Vintage Perfume: Obsession by Calvin Klein Purse Spray – EdP – 0.5 fl oz


$2.25


Alfred Sung JEWEL Perfume EDP 1.7 ounce Spray


Alfred Sung JEWEL Perfume EDP 1.7 ounce Spray


$9.99


ESCADA MAGNETISM 2.5 oz Perfume EDP Women New In Box


ESCADA MAGNETISM 2.5 oz Perfume EDP Women New In Box


$46.08


Juicy Couture Viva La Juicy EDP 3.4OZ Perfume Womens ~BRAND NEW & SEALED~


Juicy Couture Viva La Juicy EDP 3.4OZ Perfume Womens ~BRAND NEW & SEALED~


$23.50


Lancome ATTRACTION EDP Perfume .23 oz / 7 mL NIB


Lancome ATTRACTION EDP Perfume .23 oz / 7 mL NIB


$9.99


Mariah Carey lollipop bling That CHic Eau de parfum spray EDP perfume full NR


Mariah Carey lollipop bling That CHic Eau de parfum spray EDP perfume full NR


$4.99


* ESCADA MAGNETISM by Escada 2.5 oz EDP Perfume NIB *


* ESCADA MAGNETISM by Escada 2.5 oz EDP Perfume NIB *


$54.75


* HOT COUTURE by GIVENCHY Perfume 3.4 oz EDP * 3.3  NIB


* HOT COUTURE by GIVENCHY Perfume 3.4 oz EDP * 3.3 NIB


$103.35


BLV NOTTE by Bvlgari 2.5 oz EDP Perfume for Women NIB


BLV NOTTE by Bvlgari 2.5 oz EDP Perfume for Women NIB


$59.50


SHALIMAR by Guerlain 1.7 oz EDP Perfume for Women NIB


SHALIMAR by Guerlain 1.7 oz EDP Perfume for Women NIB


$72.25


EMPORIO ARMANI by Giorgio Armani 1.7 EDP Perfume Tester


EMPORIO ARMANI by Giorgio Armani 1.7 EDP Perfume Tester


$62.60


ARPEGE by Lanvin 3.3 / 3.4 oz EDP Perfume Women Tester


ARPEGE by Lanvin 3.3 / 3.4 oz EDP Perfume Women Tester


$40.45


BOUQUET by Vera Wang 3.4 oz EDP Perfume Women Tester


BOUQUET by Vera Wang 3.4 oz EDP Perfume Women Tester


$61.50


FAIRY DUST by Paris Hilton 3.4 oz EDP Perfume Tester


FAIRY DUST by Paris Hilton 3.4 oz EDP Perfume Tester


$21.20


GREEN TEA ICED * Elizabeth Arden 1.7 EDP Perfume Tester


GREEN TEA ICED * Elizabeth Arden 1.7 EDP Perfume Tester


$53.18


KENZO AMOUR by KENZO 1.7 oz EDP Perfume Women Tester


KENZO AMOUR by KENZO 1.7 oz EDP Perfume Women Tester


$49.50


MY VOYAGE by Nautica 3.4 oz EDP Perfume Women Tester


MY VOYAGE by Nautica 3.4 oz EDP Perfume Women Tester


$24.45


KENZO AMOUR by KENZO 3.4 oz EDP Perfume Women Tester


KENZO AMOUR by KENZO 3.4 oz EDP Perfume Women Tester


$72.45


LUSCIOUS PINK Mariah Carey 3.4 oz EDP Perfume Tester


LUSCIOUS PINK Mariah Carey 3.4 oz EDP Perfume Tester


$54.60


LOOK by Vera Wang 3.4 oz EDP Perfume Women Tester


LOOK by Vera Wang 3.4 oz EDP Perfume Women Tester


$39.50


NOTORIOUS by Ralph Lauren 2.5 oz EDP Perfume Tester


NOTORIOUS by Ralph Lauren 2.5 oz EDP Perfume Tester


$35.55


what are perfume testers edt or edp?

A tester is a demonstration bottle not intended for sale. EDT- Eau De Toilette, EDP- Eau De Parfum.

The difference is the strength, parfum is stronger.


Bvlgari 457730 Mini EDP .17 oz


Bvlgari 457730 Mini EDP .17 oz



Mini EDP .17 oz…


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC



Set includes a 1.7 oz.(50 ml) eau de parfum spray,and a elegant evening wrist watch.Set comes brand new, in a retail gift box….


Lolita Lempicka Lolita Lempicka


Lolita Lempicka Lolita Lempicka



Lolita Lempicka is an enchanting and alluring fragrance that gently balances the sweetness of ivy leaves and aniseed with delicate violet and iris root, and finishes with a smooth hint of vanilla and musk. This sensual fragrance is pure, light, and endearing.Notes:Ivy Leaves, Aniseed, Amarena Heart, Violets, Iris Roots, Vetiver, Tonka Bean, Vanilla, Musk.Style:A sensual, romantic, and enchanting …


Casmir by Chopard for Women


Casmir by Chopard for Women



Launched by the design house of Chopard in 1991, CASMIR by Chopard possesses a blend of woodsy sandalwood and patchouli, with lower notes of fresh citrus, melons and peaches. It is recommended for casual wear….


Lolita Lempicka, 0.04 Ounce


Lolita Lempicka, 0.04 Ounce


$6.08


Introduced in the year 1997, by the design house of Lolita Lempicka. Lolita Lempicka is a floral, voluptuous, oriental fragrance with a blend of aniseed, violets, vanilla, praline, ivy, iris, amerena, vetiver, musk and patchouli. It is recommended fo…

Contradiction By Calvin Klein Eau-de-parfume Spray, 1.7 Ounce


Contradiction By Calvin Klein Eau-de-parfume Spray, 1.7 Ounce


$20.68


Contradiction is a complex blend of ingredients chosen for their individual clarity and ability to harmonize. The exhilarating freshness gives way to vibrant textural florals wrapped in a sheer blanket of soft warmth and femininity….

Contradiction Contradiction By Calvin Klein


Contradiction Contradiction By Calvin Klein


$31.80


Pure pepper, rose, satin wood and sandalwood. Suitable for daytime wear…….

Ralph Lauren Glamourous Womens 3.4 oz EDP


Ralph Lauren Glamourous Womens 3.4 oz EDP


$75.00


Ralph Lauren Glamourous Womens 3.4 oz EDP Glamourous women’s fragrance from Ralph Lauren is the personification of glamour. Subtle, opulent and so very charismatic. Presented in a 3.4 ounce Eau de Parfum spray….

Escape By Calvin Klein - Aftershave Balm 6.7 Oz


Escape By Calvin Klein – Aftershave Balm 6.7 Oz


$16.90


launched by the design house of calvin klein in 1993, escape by calvin klein is classified as a flowery fragrance. this masculine scent posesses a blend of: mandarin, apple, plum, peach, rose and sandalwood. it is recommended for daytime wear….

Hugo Energise By Hugo Boss Edt Spray 4.2 Oz


Hugo Energise By Hugo Boss Edt Spray 4.2 Oz


$44.80


Launched by the design house of Hugo Boss in 2005, HUGO ENERGISE by Hugo Boss for Men posesses a blend of: kumquat, freesia, cocoa beans, mandarin, woods, and coriander. It is recommended for casual wear….

Edt Spray

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VALENTINO ROCK N ROSE PRET A PORTER EDT SPRAY 3 OZ


VALENTINO ROCK N ROSE PRET A PORTER EDT SPRAY 3 OZ


$43.39


MARY-KATE & ASHLEY LONDON BEAT EDT SPRAY 1.7 OZ


MARY-KATE & ASHLEY LONDON BEAT EDT SPRAY 1.7 OZ


$11.49


BVLGARI EXTREME by Bvlgari WOMEN'S EDT SPRAY 3.4 OZ


BVLGARI EXTREME by Bvlgari WOMEN’S EDT SPRAY 3.4 OZ


$80.79


SECRETS perfume by Dana WOMEN'S EDT SPRAY .5 OZ


SECRETS perfume by Dana WOMEN’S EDT SPRAY .5 OZ


$7.09


ONLY CRAZY JULIO INGLESIAS PERFUME 1 OZ EDT SPRAY NIB


ONLY CRAZY JULIO INGLESIAS PERFUME 1 OZ EDT SPRAY NIB


$26.98


YSATIS BY GIVENCHY FOR WOMEN 1.7 OZ EDT SPRAY NIB ORIG.


YSATIS BY GIVENCHY FOR WOMEN 1.7 OZ EDT SPRAY NIB ORIG.


$64.95


PATOU FOR EVER by JEAN PATOU 3.4 oz EDT SPRAY NIB HTF!


PATOU FOR EVER by JEAN PATOU 3.4 oz EDT SPRAY NIB HTF!


$59.95


MAROUSSIA for Women by Slava Zaitzev EDT Spray 3.4 oz ~ NEW NO BOX


MAROUSSIA for Women by Slava Zaitzev EDT Spray 3.4 oz ~ NEW NO BOX


$17.95


Marc Ecko ECKO EDT 3.4 oz Men Spray NEW


Marc Ecko ECKO EDT 3.4 oz Men Spray NEW


$23.74


Miss Corolle Dolls by Parfums Corolle Vanille EDT Spray + Doll 2 oz Women NIB


Miss Corolle Dolls by Parfums Corolle Vanille EDT Spray + Doll 2 oz Women NIB


$26.28


THE BODY SHOP VELIQUE EDT PURSE SIZE PERFUME SPRAY X6


THE BODY SHOP VELIQUE EDT PURSE SIZE PERFUME SPRAY X6


$16.95


NIB (SEALED) ELIZABETH ARDEN WOMEN SUNFLOWERS EDT SPRAY NATURAL 1.7OZ 50 Ml.


NIB (SEALED) ELIZABETH ARDEN WOMEN SUNFLOWERS EDT SPRAY NATURAL 1.7OZ 50 Ml.


$9.99


BEYONCE HEAT RUSH by Beyonce Perfume for Women (EDT SPRAY 0.5 OZ) NEW SEALED


BEYONCE HEAT RUSH by Beyonce Perfume for Women (EDT SPRAY 0.5 OZ) NEW SEALED


$14.99


Stella Nude perfume by Stella McCartney EDT 1 fl.oz/30 ml spray


Stella Nude perfume by Stella McCartney EDT 1 fl.oz/30 ml spray


$23.78


BVLGARI JASMIN NOIR EDT SPRAY 1.7 FL. OZ. NEW! FREE SHIPPING!


BVLGARI JASMIN NOIR EDT SPRAY 1.7 FL. OZ. NEW! FREE SHIPPING!


$29.99


CK One SUMMER 2010 Edition 100ml EDT Spray


CK One SUMMER 2010 Edition 100ml EDT Spray


$39.42


Givenchy Lucky Charms EDT 50ml Spray


Givenchy Lucky Charms EDT 50ml Spray


$31.52


Thierry Mugler Eau De Star EDT 25ml Spray


Thierry Mugler Eau De Star EDT 25ml Spray


$47.32


Ralph Rocks 30ml EDT Spray


Ralph Rocks 30ml EDT Spray


$25.20


Slazenger Volley for Women 75ml EDT Spray


Slazenger Volley for Women 75ml EDT Spray


$23.62


NIB GRAIN DE FOLIE GRES EDT Spray 1.7 oz HTF! FREE US SHIP


NIB GRAIN DE FOLIE GRES EDT Spray 1.7 oz HTF! FREE US SHIP


$32.99


FENDI BY FENDI 3.4 oz SPRAY EDT Women NEW IN BOX SEALED


FENDI BY FENDI 3.4 oz SPRAY EDT Women NEW IN BOX SEALED


$119.99


Calvin Klien ESCAPE for Men EDT 1.7 oz Spray NIB


Calvin Klien ESCAPE for Men EDT 1.7 oz Spray NIB


$28.49


Elizabeth Arden SUNFLOWERS EDT Women Spray 1.7oz NIB


Elizabeth Arden SUNFLOWERS EDT Women Spray 1.7oz NIB


$14.99


CHEVIGNON 57 FOR HER EDT SPRAY 1.0 OZ / 30 ML


CHEVIGNON 57 FOR HER EDT SPRAY 1.0 OZ / 30 ML


$39.99


Deisel Green EDT Masculine Spray 2.5 oz NIB Sealed


Deisel Green EDT Masculine Spray 2.5 oz NIB Sealed


$15.19


Victorias Secret  AMBER ROMANCE EDT .7oz  FLOWER  NEW SPRAY


Victorias Secret AMBER ROMANCE EDT .7oz FLOWER NEW SPRAY


$9.49


PI EDT Men Spray .5 oz NIB Sealed


PI EDT Men Spray .5 oz NIB Sealed


$15.19


NEW & SEALED Guerlain Champs Elysees EDT Spray 100ml


NEW & SEALED Guerlain Champs Elysees EDT Spray 100ml


$62.81


Candies By Liz Claiborne Edt Spray 1.7 Oz


Candies By Liz Claiborne Edt Spray 1.7 Oz


$30.99


Burberry brit edt and perfume for women?

first of all- what do you guys think of the scent? and if you like it would you recommend the edt or the perfume spray?
thank you!

I LOVE that scent. I prefer the perfume spray.


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC



Set includes a 1.7 oz.(50 ml) eau de parfum spray,and a elegant evening wrist watch.Set comes brand new, in a retail gift box….


MUST DE CARTIER Mini EDT Spray .5 oz by Cartier


MUST DE CARTIER Mini EDT Spray .5 oz by Cartier




Polo by Ralph Lauren for Men, Eau De Toilette Natural Spray, 2 Ounce


Polo by Ralph Lauren for Men, Eau De Toilette Natural Spray, 2 Ounce


$35.99


Launched by the design house of ralph lauren in 1978, polo is classified as a sharp, woody, arid fragrance. This masculine scent possesses a blend of leather, wood, tobacco, basil and oakmoss. It is recommended for daytime wear…….

Amarige By Givenchy For Women. Eau De Toilette Spray 1 Ounces


Amarige By Givenchy For Women. Eau De Toilette Spray 1 Ounces


$27.00


Amarige expresses the emotion of love at first sight. A romantic scent of grace, warmth, and fantasy for a spirited, confident, spontaneous woman. The Amarige bottle was inspired by a blouse once created by Hubert de Givenchy for his muse and style model, Bettina Graziella. A wide collar of gold – part-frosted, part-clear, part-opaline, part-flame – unveils the enchantment of the fragrance….

Lauren by Ralph Lauren for Women, Eau De Toilette Natural Spray, 2 Ounce


Lauren by Ralph Lauren for Women, Eau De Toilette Natural Spray, 2 Ounce


$49.50


LAUREN by Ralph Lauren for WOMEN EDT SPRAY 2 OZ Launched by the design house of Ralph Lauren in 1978, LAUREN by Ralph Lauren possesses a blend of green florals, violet, carnation, rose and rare wood spices.. It is recommended for casual wear….

Kenzo By Kenzo For Men. Eau De Toilette Spray 3.4 Oz.


Kenzo By Kenzo For Men. Eau De Toilette Spray 3.4 Oz.


$44.00


Kenzo Launched by the design house of Kenzo in 1991, KENZO by Kenzo is classified as a flowery fragrance. This masculine scent posesses a blend of: strong green notes and woodsy fragrances. It is recommended for daytime wear. daytime…

Allure Chanel 3.4 oz EDT Spray Men


Allure Chanel 3.4 oz EDT Spray Men



Introduced by Chanel in 1998 ALLURE is a refreshing oriental woody fragrance. This Perfume has a blend of oriental freshness of bergamot with a trace of spice. It is recommended for office wear….


Dune by Christian Dior for Women 3.4 oz EDT Spray (Tester)


Dune by Christian Dior for Women 3.4 oz EDT Spray (Tester)



Dune Perfume by Christian Dior 3.4 oz Eau De Toilette Spray (Tester) for Women. Launched By The Design House Of Christian Dior In 1991, Dune Is Classified As A Refreshing, Oriental, Woody Fragrance. This Feminine Scent Possesses A Blend Of Amber, Wallflow…


BURBERRY THE BEAT by Burberry EDT SPRAY 3.3 OZ & SHOWER GEL 5 OZ


BURBERRY THE BEAT by Burberry EDT SPRAY 3.3 OZ & SHOWER GEL 5 OZ


$35.00


Launched by the design house of Burberry in 2008, BURBERRY THE BEAT by Burberry for Men posesses a blend of: vetiver bourbon, violet leaves accord, leatherwood, black pepper cedrat It is recommended for wear….

L'INSTANT DE GUERLAIN by Guerlain Perfume for Women (EDT SPRAY 1.7 OZ)


L’INSTANT DE GUERLAIN by Guerlain Perfume for Women (EDT SPRAY 1.7 OZ)


$52.00


100% Authentic L’INSTANT DE GUERLAIN by Guerlain Perfume for Women (EDT SPRAY 1.7 OZ). Manufactured by the design house of Guerlain. L’INSTANT DE GUERLAIN for WOMEN possesses a blend of sweet spice and orange flowers.. It is recommended for evening use. Product Details — Concentration: Eau De Toilette; Size: 1.6 OZ; Form: Spray; Designer: Guerlain; Brand: L’INSTANT DE GUERLAIN; Gender: WOMEN; Pro…

Edp Parfum

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Womanity Eau de Parfum EDP 2.7 Refillable by Thierry Mugler Women NIB


Womanity Eau de Parfum EDP 2.7 Refillable by Thierry Mugler Women NIB


$66.95


Avon RARE EMERALDS EDP Parfum 1.7 fl oz NEW in Box


Avon RARE EMERALDS EDP Parfum 1.7 fl oz NEW in Box


$18.99


Givenchy Play  Eau de Parfum EDP 2.5 oz by Givenchy for Women NIB


Givenchy Play Eau de Parfum EDP 2.5 oz by Givenchy for Women NIB


$66.95


Parfum d'Or Elixir 3.3fl.oz EDP Pour Femme by KSM Paris


Parfum d’Or Elixir 3.3fl.oz EDP Pour Femme by KSM Paris


$29.99


TESTER Parfums M Micallef 4 Saisons Hiver EDP spray 100 ml


TESTER Parfums M Micallef 4 Saisons Hiver EDP spray 100 ml


$26.99


JESSICA MCCLINTOCK 1.7 oz Eau de Parfum EDP Spray NEW


JESSICA MCCLINTOCK 1.7 oz Eau de Parfum EDP Spray NEW


$34.99


Flower By Kenzo Eau De Parfum EDP x 5 New Sample Lot Ladies


Flower By Kenzo Eau De Parfum EDP x 5 New Sample Lot Ladies


$14.99


Kiss HER EDP Parfum 3.4 & Psycho Circus Sparkly POWDER


Kiss HER EDP Parfum 3.4 & Psycho Circus Sparkly POWDER


$14.24


Beauty Eau de Parfum 1.7 oz EDP by Calvin Klein for Women NIB


Beauty Eau de Parfum 1.7 oz EDP by Calvin Klein for Women NIB


$37.55


Victoria's Secret VERY SEXY edp 2 x .25 oz mini purse spray travel eau de parfum


Victoria’s Secret VERY SEXY edp 2 x .25 oz mini purse spray travel eau de parfum


$10.95


Victoria's Secret HEAVENLY WISH edp 2 x.25 mini purse spray travel eau de parfum


Victoria’s Secret HEAVENLY WISH edp 2 x.25 mini purse spray travel eau de parfum


$9.95


Mariah Carey lollipop bling That CHic Eau de parfum spray EDP perfume full NR


Mariah Carey lollipop bling That CHic Eau de parfum spray EDP perfume full NR


$4.99


Victoria's Secret HEAVENLY edp 2 x .25 oz mini purse spray travel eau de parfum


Victoria’s Secret HEAVENLY edp 2 x .25 oz mini purse spray travel eau de parfum


$4.25


Best Deal Clean Summer Escape EDP eau de parfum 2.14oz 80ml NEW


Best Deal Clean Summer Escape EDP eau de parfum 2.14oz 80ml NEW


$9.99


TESTER Parfums M Micallef 4 Saisons Printemps EDP spray 100 ml


TESTER Parfums M Micallef 4 Saisons Printemps EDP spray 100 ml


$33.99


TESTER Parfums M Micallef 4 Saisons Automne EDP spray 100 ml


TESTER Parfums M Micallef 4 Saisons Automne EDP spray 100 ml


$19.49


Femme Boss Hugo Boss 1.6 oz EDP Spray NEW SEALED 1.7oz/50ml Women Perfume Parfum


Femme Boss Hugo Boss 1.6 oz EDP Spray NEW SEALED 1.7oz/50ml Women Perfume Parfum


$53.15


JIL SANDER NO 4  .18 oz EDP eau de parfum For Women Splash Perfume Mini NEW


JIL SANDER NO 4 .18 oz EDP eau de parfum For Women Splash Perfume Mini NEW


$9.88


PRADA PARFUM DE SAC EDP PURSE SPRAY HOOK TO KEYCHAIN


PRADA PARFUM DE SAC EDP PURSE SPRAY HOOK TO KEYCHAIN


$89.95


BURBERRY LONDON CLASSIC 1.0 oz EDP eau de parfum For Women Spray Perfume New NIB


BURBERRY LONDON CLASSIC 1.0 oz EDP eau de parfum For Women Spray Perfume New NIB


$29.88


BURBERRY LONDON CLASSIC 1.7 oz EDP eau de parfum Women Spray Perfume New NIB 1.6


BURBERRY LONDON CLASSIC 1.7 oz EDP eau de parfum Women Spray Perfume New NIB 1.6


$34.88


Chloe' New 1.7oz Eau de Perfume Parfum Spray for Ladies Women Her 50ml EDP/S L


Chloe’ New 1.7oz Eau de Perfume Parfum Spray for Ladies Women Her 50ml EDP/S L


$73.50


Vera Wang TRULY PINK EDP Parfum Sealed Spray Perfume 100ml  3.4 oz NEW IN BOX


Vera Wang TRULY PINK EDP Parfum Sealed Spray Perfume 100ml 3.4 oz NEW IN BOX


$32.95


Chloe' New 2.5oz Eau de Perfume Parfum Spray for Ladies Women Her 75ml EDP/S L


Chloe’ New 2.5oz Eau de Perfume Parfum Spray for Ladies Women Her 75ml EDP/S L


$83.97


Baby Phat GODDESS EDP Parfum Sealed Spray Perfume 100ml  3.4 oz NEW IN BOX


Baby Phat GODDESS EDP Parfum Sealed Spray Perfume 100ml 3.4 oz NEW IN BOX


$29.95


✿•ڿڰۣ✿  Chanel  NO 19 EDP Eau de parfum  Spray  3.4 oz 100 ML  box  ✿•ڿڰۣ✿


✿•ڿڰۣ✿ Chanel NO 19 EDP Eau de parfum Spray 3.4 oz 100 ML box ✿•ڿڰۣ✿


$120.00


Ellen Tracy's TRACY 2.5oz Eau de Perfume Parfum Spray 75ml Women Her L EDP/S


Ellen Tracy’s TRACY 2.5oz Eau de Perfume Parfum Spray 75ml Women Her L EDP/S


$21.97


Fan di FENDI~ EDP Parfum ~*(2) Samples Individual Packets


Fan di FENDI~ EDP Parfum ~*(2) Samples Individual Packets


$0.99


Fan di FENDI~ EDP Parfum ~*(2) Samples Individual Packets


Fan di FENDI~ EDP Parfum ~*(2) Samples Individual Packets


$0.99


Halle Berry's HALLE 1.7oz Eau de Perfume Parfum Spray EDP/S Women Her 50ml L


Halle Berry’s HALLE 1.7oz Eau de Perfume Parfum Spray EDP/S Women Her 50ml L


$31.50


help, help plssss; where can i find ck one perfume ( parfum) or EDP?

e bay or a department store,or maybe even a chemist.???


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC



Set includes a 1.7 oz.(50 ml) eau de parfum spray,and a elegant evening wrist watch.Set comes brand new, in a retail gift box….


Contradiction By Calvin Klein Eau-de-parfume Spray, 1.7 Ounce


Contradiction By Calvin Klein Eau-de-parfume Spray, 1.7 Ounce


$20.68


Contradiction is a complex blend of ingredients chosen for their individual clarity and ability to harmonize. The exhilarating freshness gives way to vibrant textural florals wrapped in a sheer blanket of soft warmth and femininity….

Contradiction Contradiction By Calvin Klein


Contradiction Contradiction By Calvin Klein


$31.80


Pure pepper, rose, satin wood and sandalwood. Suitable for daytime wear…….

Ralph Lauren Glamourous Womens 3.4 oz EDP


Ralph Lauren Glamourous Womens 3.4 oz EDP


$75.00


Ralph Lauren Glamourous Womens 3.4 oz EDP Glamourous women’s fragrance from Ralph Lauren is the personification of glamour. Subtle, opulent and so very charismatic. Presented in a 3.4 ounce Eau de Parfum spray….

Escape By Calvin Klein - Aftershave Balm 6.7 Oz


Escape By Calvin Klein – Aftershave Balm 6.7 Oz


$16.90


launched by the design house of calvin klein in 1993, escape by calvin klein is classified as a flowery fragrance. this masculine scent posesses a blend of: mandarin, apple, plum, peach, rose and sandalwood. it is recommended for daytime wear….

Hugo Energise By Hugo Boss Edt Spray 4.2 Oz


Hugo Energise By Hugo Boss Edt Spray 4.2 Oz


$44.80


Launched by the design house of Hugo Boss in 2005, HUGO ENERGISE by Hugo Boss for Men posesses a blend of: kumquat, freesia, cocoa beans, mandarin, woods, and coriander. It is recommended for casual wear….

VERSACE WOMAN by Gianni Versace EAU DE PARFUM SPRAY 3.4 OZ


VERSACE WOMAN by Gianni Versace EAU DE PARFUM SPRAY 3.4 OZ


$46.80


Launched by the design house of Gianni Versace in 2000, VERSACE WOMAN by Gianni Versace for Women posesses a blend of: oriental flowers and fruits, combined with fragrant woods and musk. It is recommended for casual wear….

Lolita Lempicka Lolita Lempicka


Lolita Lempicka Lolita Lempicka



Lolita Lempicka is an enchanting and alluring fragrance that gently balances the sweetness of ivy leaves and aniseed with delicate violet and iris root, and finishes with a smooth hint of vanilla and musk. This sensual fragrance is pure, light, and endearing.Notes:Ivy Leaves, Aniseed, Amarena Heart, Violets, Iris Roots, Vetiver, Tonka Bean, Vanilla, Musk.Style:A sensual, romantic, and enchanting …


Casmir by Chopard for Women


Casmir by Chopard for Women



Launched by the design house of Chopard in 1991, CASMIR by Chopard possesses a blend of woodsy sandalwood and patchouli, with lower notes of fresh citrus, melons and peaches. It is recommended for casual wear….


Lolita Lempicka, 0.04 Ounce


Lolita Lempicka, 0.04 Ounce


$6.08


Introduced in the year 1997, by the design house of Lolita Lempicka. Lolita Lempicka is a floral, voluptuous, oriental fragrance with a blend of aniseed, violets, vanilla, praline, ivy, iris, amerena, vetiver, musk and patchouli. It is recommended fo…

Edt Spray

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VALENTINO ROCK N ROSE PRET A PORTER EDT SPRAY 3 OZ


VALENTINO ROCK N ROSE PRET A PORTER EDT SPRAY 3 OZ


$43.39


MARY-KATE & ASHLEY LONDON BEAT EDT SPRAY 1.7 OZ


MARY-KATE & ASHLEY LONDON BEAT EDT SPRAY 1.7 OZ


$11.49


BVLGARI EXTREME by Bvlgari WOMEN'S EDT SPRAY 3.4 OZ


BVLGARI EXTREME by Bvlgari WOMEN’S EDT SPRAY 3.4 OZ


$80.79


SECRETS perfume by Dana WOMEN'S EDT SPRAY .5 OZ


SECRETS perfume by Dana WOMEN’S EDT SPRAY .5 OZ


$7.09


ONLY CRAZY JULIO INGLESIAS PERFUME 1 OZ EDT SPRAY NIB


ONLY CRAZY JULIO INGLESIAS PERFUME 1 OZ EDT SPRAY NIB


$26.98


YSATIS BY GIVENCHY FOR WOMEN 1.7 OZ EDT SPRAY NIB ORIG.


YSATIS BY GIVENCHY FOR WOMEN 1.7 OZ EDT SPRAY NIB ORIG.


$64.95


PATOU FOR EVER by JEAN PATOU 3.4 oz EDT SPRAY NIB HTF!


PATOU FOR EVER by JEAN PATOU 3.4 oz EDT SPRAY NIB HTF!


$59.95


MAROUSSIA for Women by Slava Zaitzev EDT Spray 3.4 oz ~ NEW NO BOX


MAROUSSIA for Women by Slava Zaitzev EDT Spray 3.4 oz ~ NEW NO BOX


$17.95


Marc Ecko ECKO EDT 3.4 oz Men Spray NEW


Marc Ecko ECKO EDT 3.4 oz Men Spray NEW


$23.74


Miss Corolle Dolls by Parfums Corolle Vanille EDT Spray + Doll 2 oz Women NIB


Miss Corolle Dolls by Parfums Corolle Vanille EDT Spray + Doll 2 oz Women NIB


$26.28


THE BODY SHOP VELIQUE EDT PURSE SIZE PERFUME SPRAY X6


THE BODY SHOP VELIQUE EDT PURSE SIZE PERFUME SPRAY X6


$16.95


NIB (SEALED) ELIZABETH ARDEN WOMEN SUNFLOWERS EDT SPRAY NATURAL 1.7OZ 50 Ml.


NIB (SEALED) ELIZABETH ARDEN WOMEN SUNFLOWERS EDT SPRAY NATURAL 1.7OZ 50 Ml.


$9.99


BEYONCE HEAT RUSH by Beyonce Perfume for Women (EDT SPRAY 0.5 OZ) NEW SEALED


BEYONCE HEAT RUSH by Beyonce Perfume for Women (EDT SPRAY 0.5 OZ) NEW SEALED


$14.99


Stella Nude perfume by Stella McCartney EDT 1 fl.oz/30 ml spray


Stella Nude perfume by Stella McCartney EDT 1 fl.oz/30 ml spray


$23.78


BVLGARI JASMIN NOIR EDT SPRAY 1.7 FL. OZ. NEW! FREE SHIPPING!


BVLGARI JASMIN NOIR EDT SPRAY 1.7 FL. OZ. NEW! FREE SHIPPING!


$29.99


CK One SUMMER 2010 Edition 100ml EDT Spray


CK One SUMMER 2010 Edition 100ml EDT Spray


$39.42


Givenchy Lucky Charms EDT 50ml Spray


Givenchy Lucky Charms EDT 50ml Spray


$31.52


Thierry Mugler Eau De Star EDT 25ml Spray


Thierry Mugler Eau De Star EDT 25ml Spray


$47.32


Ralph Rocks 30ml EDT Spray


Ralph Rocks 30ml EDT Spray


$25.20


Slazenger Volley for Women 75ml EDT Spray


Slazenger Volley for Women 75ml EDT Spray


$23.62


NIB GRAIN DE FOLIE GRES EDT Spray 1.7 oz HTF! FREE US SHIP


NIB GRAIN DE FOLIE GRES EDT Spray 1.7 oz HTF! FREE US SHIP


$32.99


FENDI BY FENDI 3.4 oz SPRAY EDT Women NEW IN BOX SEALED


FENDI BY FENDI 3.4 oz SPRAY EDT Women NEW IN BOX SEALED


$119.99


Calvin Klien ESCAPE for Men EDT 1.7 oz Spray NIB


Calvin Klien ESCAPE for Men EDT 1.7 oz Spray NIB


$28.49


Elizabeth Arden SUNFLOWERS EDT Women Spray 1.7oz NIB


Elizabeth Arden SUNFLOWERS EDT Women Spray 1.7oz NIB


$14.99


CHEVIGNON 57 FOR HER EDT SPRAY 1.0 OZ / 30 ML


CHEVIGNON 57 FOR HER EDT SPRAY 1.0 OZ / 30 ML


$39.99


Deisel Green EDT Masculine Spray 2.5 oz NIB Sealed


Deisel Green EDT Masculine Spray 2.5 oz NIB Sealed


$15.19


Victorias Secret  AMBER ROMANCE EDT .7oz  FLOWER  NEW SPRAY


Victorias Secret AMBER ROMANCE EDT .7oz FLOWER NEW SPRAY


$9.49


PI EDT Men Spray .5 oz NIB Sealed


PI EDT Men Spray .5 oz NIB Sealed


$15.19


NEW & SEALED Guerlain Champs Elysees EDT Spray 100ml


NEW & SEALED Guerlain Champs Elysees EDT Spray 100ml


$62.81


Candies By Liz Claiborne Edt Spray 1.7 Oz


Candies By Liz Claiborne Edt Spray 1.7 Oz


$30.99


perfume (EDT) problem.. please help..!?

I’m using Ferrari Black Eau De Toilette (EDT).. but i seem to have a bit of a problem with its odour.. i like the smell.. but the smell is not intense at all.. i normally spray 5-6 puffs everytime.. but the smell vanishes quickly and the odour is not strong enough for people around me to smell it.. in other words, i am the only one who can smell it.. so whats the problem with me? do i spray it at the wrong place? or do i use it the way it shouldn’t? BTW, I am sure its original.. (It is my first EDT i have ever used.. i have no passion for grooming myself before) .. any tips of wearing EDT??

Its scent life is listed as rather short…1-5 hours according to

http://www.fragrancenet.com/f/net/mf_items.html?cat=00946&cur_letter=F

The reviews at the link above show that others have issues with its scent not lasting long as well, so don’t believe it’s just you. :)


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC


JESSICA McCLINTOCK 1.7 Perfume Watch Gift Set JMC



Set includes a 1.7 oz.(50 ml) eau de parfum spray,and a elegant evening wrist watch.Set comes brand new, in a retail gift box….


MUST DE CARTIER Mini EDT Spray .5 oz by Cartier


MUST DE CARTIER Mini EDT Spray .5 oz by Cartier




Kenzo By Kenzo For Men. Eau De Toilette Spray 3.4 Oz.


Kenzo By Kenzo For Men. Eau De Toilette Spray 3.4 Oz.


$44.00


Kenzo Launched by the design house of Kenzo in 1991, KENZO by Kenzo is classified as a flowery fragrance. This masculine scent posesses a blend of: strong green notes and woodsy fragrances. It is recommended for daytime wear. daytime…

L'HOMME YVES SAINT LAURENT by Yves Saint Laurent EDT SPRAY 3.3 OZ


L’HOMME YVES SAINT LAURENT by Yves Saint Laurent EDT SPRAY 3.3 OZ


$66.95


Launched by the design house of Yves Saint Laurent in 2006, L’HOMME YVES SAINT LAURENT by Yves Saint Laurent for Men posesses a blend of: Cedar Virginia Cedar, Ginger, Violet, Citron, White Pepper, Basil Flower, Ozone, Tonka Bean, Sandalwood, Vetiver It is recommended for wear….

LANVIN L'HOMME SPORT by Lanvin EDT SPRAY 3.4 OZ for MEN


LANVIN L’HOMME SPORT by Lanvin EDT SPRAY 3.4 OZ for MEN


$27.50


musk, pepper, sage, petitgrain, citrus, moss, patchouli, bergamot, lavender Year Introduced 2009 Recommended Use…

BLACK ORCHID VOILE DE FLEUR by Tom Ford EDT SPRAY 1.7 OZ (UNBOXED)


BLACK ORCHID VOILE DE FLEUR by Tom Ford EDT SPRAY 1.7 OZ (UNBOXED)


$65.80


Launched by the design house of Tom Ford in , BLACK ORCHID VOILE DE FLEUR by Tom Ford for Women posesses a blend of: gardenia, spicy lily, black orchid, blackcurrant, black pepper, black plum, black truffle, ylang ylang, bergamot, lotus wood It is recommended for wear….

Polo by Ralph Lauren for Men, Eau De Toilette Natural Spray, 2 Ounce


Polo by Ralph Lauren for Men, Eau De Toilette Natural Spray, 2 Ounce


$35.99


Launched by the design house of ralph lauren in 1978, polo is classified as a sharp, woody, arid fragrance. This masculine scent possesses a blend of leather, wood, tobacco, basil and oakmoss. It is recommended for daytime wear…….

Amarige By Givenchy For Women. Eau De Toilette Spray 1 Ounces


Amarige By Givenchy For Women. Eau De Toilette Spray 1 Ounces


$27.00


Amarige expresses the emotion of love at first sight. A romantic scent of grace, warmth, and fantasy for a spirited, confident, spontaneous woman. The Amarige bottle was inspired by a blouse once created by Hubert de Givenchy for his muse and style model, Bettina Graziella. A wide collar of gold – part-frosted, part-clear, part-opaline, part-flame – unveils the enchantment of the fragrance….

Lauren by Ralph Lauren for Women, Eau De Toilette Natural Spray, 2 Ounce


Lauren by Ralph Lauren for Women, Eau De Toilette Natural Spray, 2 Ounce


$49.50


LAUREN by Ralph Lauren for WOMEN EDT SPRAY 2 OZ Launched by the design house of Ralph Lauren in 1978, LAUREN by Ralph Lauren possesses a blend of green florals, violet, carnation, rose and rare wood spices.. It is recommended for casual wear….

Allure Chanel 3.4 oz EDT Spray Men


Allure Chanel 3.4 oz EDT Spray Men



Introduced by Chanel in 1998 ALLURE is a refreshing oriental woody fragrance. This Perfume has a blend of oriental freshness of bergamot with a trace of spice. It is recommended for office wear….


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