If refers to the investment on such projects which have ample opportunities that reflect the scope of great deal of profitability. David Clifton and Eyffe opine, ”A project envisages the setting up business or mixing up of a new stimulant with the existing merchandise. A project may be related to a new machine or a plant. Similarly the threat of competition the market environment and the business or the products in conformity with the changing scenario failing in which may lead to the reduction in profit. Therefore, it is imperative to bring about the required and desirable change in the business or the products by taking into account the constantly changing fashions consumer”s buying habits and their performance and by giving a new look to the products so as there should be more demand of the merchandise otherwise the product would appear to be lack-lustre resulting the decline in demand lest it should be a threat to the survival of the business. 

Therefore every commercial organisation must try to get modernized to Keep pace with the march of time and try to keep itself abreast of the contemporary business trends so as to get turned to the new emerging fashion. This is the way of developing and expanding or re-organising a business by planning afresh.