There is a broad consensus in Myanmar that the accelerated development of industries is crucial to becoming an industrialized modern nation. With a view to endeavoring for the development of processing and manufacturing sector, Government of the Republic of the Union of Myanmar enacted the Private Industrial Law in 1990 and Promotion of Cottage Industries Law in 1991. Myanmar Industries Association (MIA) was formed under the Myanmar Company Act on 27th April 1993 to promote activities efficientl