Executive summaryKings cocoa processing company limited(kcpcl)is a private limited liability company which was incorporated in 2000 under the ghana companies code 1963(act179). The company was incorporated to take over the cocoa processing business of the parent company, luki investments limited, which has been trading since 1992. The parent company which is luki investments is a member of cocoa merchants association of America and licensed to purchase cocoa beans and other products from cocoa marketing co. Ghana limited( the governing body in charge of sales of ghanaian cocoa beans under laws of ghana. )The company is authorised to operate as general merchants, farmers, imports and exporters of processed goods. The company has decided to expand its operational activities to include the processing of raw cocoa beans into cocoa cake, cocoa powder, cocoa liquor and cocoa butter.Kings cocoa processing company limited has its head office located at lartebiokorshie in accra, the capital of ghana, with the processing plant located on a four-acre plot of land at awutu-bereku in the central region, about twenty kilometres from accra.The chief executive officer of the company is mr. Lumor WHO established luki investments limited in 1992. Luki started the business of exporting cocoa powder and cake in july 1997 and has been pulverizing cocoa cake for export since then.