Transcript
8/8/2019 Roushan[1]Ssi New
1/37
1
ACKNOWLEDGEMENT
I owe my sincere and heartiest gratitude to those respondents whose co-operation and
suggestions have given me support to accomplish the project report timely andsuccessfully.
The present work is an effort to throw some light on aluminium and its utensils in
India. The work would not have been possible to come to the present shape without the
able guidance, supervision and help to me by number of people.
I owe my thanks to Dr. (Mrs) M.S.Deshpspande Without her guidance it would have
been impossible to complete the project. I owe my sincere thanks to her for this esteem
guidance, keen interest, constant inspiration and valuable guidance.
I am highly obliged to Dr. J.V.Joshi sir Head of the Department for providing necessary
facilities and valuable guidance time to time.
I take this opportunity to thanks Dr(Mrs) V.N.Laturkar madam and the entire faculty
member o the SCMS family for their cooperation and guidance for the completion of the
project.
I would also like to thank my friends Umesh, Ishan, Mukesh,Deepak,Arif and
Ajay They helped me to keep myself jolly during my project.
Dated: AMRENDRA KUMAR
8/8/2019 Roushan[1]Ssi New
2/37
2
Project Profiles at a glance
1. Name of the Project: UTENSILS Production Project
2 .Location within State/Country: District Head. Qtrs. -Patna
Block/Sub-Divisional Hd. Qtrs patliputra
State-Bihar
3 .Nearest Rail,& Road
Connection : i) Nearest Rail Head for units to be located at
Patna junction
ii) Nearest Road connection for all the units
are National Highway No. 77 & 78
iii) Nearest Sea connection for all units is
Kolkata Sea Port
4 .Estimated Capital Cost of the
Project : The total project cost is Rs.29, 67.576/-
5 .Capital Equipment : (i) Power operated machines like aluminium milling
Cutting machine ,drilling machine
:
.6 .Raw materials : aluminium crayolite nikel zinc
7 .Environment Impact : The project is an environment friendly activity.
There will be no ecological imbalance and
Pollution hazard to the localities because of the
project. The project may help in checking the
destruction of timber forest.
8 .Foreign Exchange Cost component: Nil
10. Policy Framework applicable to the
Project : State Industrial Policy, Industrial Policy of
8/8/2019 Roushan[1]Ssi New
3/37
3
NER & Government of India are applicable to
the above project, vision 20-20 (development of the
NE states)
12. Time-frame for selection &
completion of selection of project : Within a period of 3 (three) months.
13. Government Incentive packages
applicable to the Project : Capital investment, interest, power, transport
subsidies, etc.
2) State Government Guarantee
14. Other General Information : The competitive advantage of the project over
other utensils production units in the
State shall be in terms of volume of
production, quality and price because of the
installation of improved type machinery.
Advantages over other units are due to the
availability of skilled manpower, adequate
Raw materials resources as well as high market
potentials, security environment to be created
by the State Government especially for the
above project etc.
INTRODUCTION:-
8/8/2019 Roushan[1]Ssi New
4/37
4
VISIONOFTHE PROJECT:-
To globalize the indigenous untensils industry of north-eastern region
MISSIONOFTHE PROJECT:-
y To provide jobs to rural skillful employees.
y To develop the economy of the region.
y To popular eco friendly products.
y To obtain maximum growth with minimum investment.
y To use the modern technology
8/8/2019 Roushan[1]Ssi New
5/37
5
SELECTIONOFTHE PROJECTS:-
The main reasons that encourage me to select this project are given as follows as
1. The main raw materials for the industry, i.e. crayolite, nikel and zinc various
types are State.
2. It requires little or no high investment and can be pursued by small entreprenuer
3. The industry has considerable scope for development and various new products
suited to modern tastes can be manufactured out of aluminium Market
intelligence is required to be developed so that products can be made to cater to
the need of the consumer market.
4. State Governments Emporia are also trying to popularize a few artistic and
decorative untensils
VIEW OTHER SELL OFFERS IN KITCHENWARE & COOKWARE
Aluminium KarahiAluminium Karahi available both with or without wire handle in thickness of 3mm, with diameter of 150mm,180mm, 190mm. We also manufacture a wide range of Aluminium and Stainless Steel Utensils andCookwares.
Aluminium Milk PanWe offer premium export quality Aluminium Milk Pans with thickness 3 mm with long wooden or bake litehandle. The sizes available are diameter 6", 7", 8" and 9". We offer a wide range of premium qualityproducts. Aluminium Utensils & cookware -Topes, Degda, Sauce pot, Brazier, Fry pan, Milk pan...
Aluminum Leaf Shaped Trays & BowlsThese leaf shaped trays and complementing bowls are the in-thing now. These handcrafted trays and bowls
8/8/2019 Roushan[1]Ssi New
6/37
6
in aluminum have long lasting sheen and do not demand any maintenance. Product Code WDAL-8932Material Used Aluminum Collection Leaf Shaped Trays & Serving Bowls Minimum Order Quantity...
Aluminum UtensilsWe manufacture a wide range of Aluminum Utensils, including serving plates and other cooking utensils.The products are fabricated using high quality Aluminum, which is a non-toxic, soft, and light weight metal.The Aluminum products are stored and packaged effectively such that the product does.
Aluminium TubsWe manufacture & export Aluminium Tubs in thickness 14 Gauge in various sizes starting from Diameter 15"to 28". We also manufacture a vast range of Aluminium and Stainless Steel Utensils and cookwares. Pleasecontact us for further information.
Aluminium KettleAluminium Kettles are available in sizes 12, 14, 16, 18, 20, 22 and 24. These can be made according toclient requirement Since made of metal, even tea can be boiled in it. The tea kettle has a handle that keepsthe heat away from the hands. We also manufacture a wide range of Aluminium and its utensils
View other Sell Offers in Kitchenware & Cookware
House
8/8/2019 Roushan[1]Ssi New
7/37
7
hold
Consu
mable
s
Resta
urant
Utensi
ls,
Kitche
n
Applia
nces,
Pressu
re
Cooker,
Alumi
nium
Utensi
ls,
Non
Stick
Cook
ware,
Utensi
l Gift
Sets
Mumb
ai,
Mahar
ashtra
[India]
Product Portfolio
We are renowned manufacturer and exporter of broad gamut of cookware such as Hard Anodized Cookware, Utensil
Gift Sets, Restaurant Utensils, Kitchen Appliances, Pressure Cooker, Aluminum Utensils, and Non Stick Cookware. Our
deluxe assortment of cookware is fabricated using optimum quality raw materials like anodized, aluminum and
8/8/2019 Roushan[1]Ssi New
8/37
8
stainless steel. These cook wares are most needed product of domestic and commercial kitchens and highly popular
among house wives. Our assortment comprises:
Hard Anodized Cookware
1. Non Stick Kadai
2. Non Stick Large Kadai
3. Non Stick Tasra Pan
4. Non Stick Tawa
5. Kawa with Stainless Steel Handle
6. Anodized Kadai
7. Anodized Large Kadai
8. Anodized Handi
9. Anodized Casserol
10. Anodized Deep Kadai
11. Anodized Fry Pan
12. Anodized Sauce Pan
13. Anodized Cooking Pan
14. Anodized Small Cooking Pan
15. Anodized Vagharia
Utensil Gift Sets 1. Utensil Gift Sets
Restaurant Utensils 1. Restaurant Utensils
Kitchen Appliances 1. Kitchen Appliances
Pressure Cooker 1. Pressure Cooker
Aluminum Utensils 1. Aluminum Utensils
2. Aluminum Fry pan
3. Aluminum Containers
4. Aluminum Cook wares
5. Aluminum Buckets
Non Stick Cookware
1. Non Stick Cookware
2. Nonstick Sandwich Maker
3. Nonstick Pans
4. Nonstick Cooking Containers
5. Nonstick Casserole
8/8/2019 Roushan[1]Ssi New
9/37
9
Our range of cookware is appreciated across the globe due to following features:
Elegant appearance
High energy efficient
Excellent finish
Durable
Easy to clean
Corrosion resistance
Sturdy construction
State-of-the-art Infrastructure
We have state-of-the-art infrastructure which is segregated into different sections thathelp us in attaining considerable
production rate as well as clients satisfaction.
Our infrastructure divided following sections:
Production house
Administration department
Quality control section
Storage & packaging unit
Our production unit is located in Kalol (Gujrat) in a sprawling area of 10000 square feet which is installed withhigh
grade machinery and cutting edge technology.
We use following machines for smooth and effective production process:
Shaping
Fabrication
Molding
Designing
Polishing
Finishing
All the machines are operated by experienced technical staff to maintain high quality standard. We give various
finishes like mirror polish, black powder coating to our cookware range to provide an attractive look. Our in- house
designing unithas all t
he facility t
hat enables us to design & develop product in a precise manner. Entire unit is
efficiently managed by our proficient workforce to meet the bulk demands of clients within stipulated time frame.
Team of Professionals
Team is one of the strongest pillars of the organization that supports us in each and every activity of the organization.
We have following members in our team:
8/8/2019 Roushan[1]Ssi New
10/37
10
Procuring agents
Designers
Technical experts
Production supervisors
Quality controllers
Managers
Administrative personnel
We conduct skill development program for our professionals to keep them abreast with latest industrial upgrades. Our
team members are highly efficient and dedicatedly work to accomplish the given target. Sourcing quality raw material
is proficiently handled by our procuring agents. We have technicians and designers who are expert in shaping
cookware products by molding stainless steel in appropriate manner. The production process is stringently supervise
and checked by our production supervisors and quality controller to ensure defect free range of cookware. We have
managers and administrative personnel who manage our unit in a systematic manner.
Quality Assurance
We consider quality as an imperative part of the organization as ithelps us in maintaining a cordial relationship with
clients. The quality of our product is checked on each stage of the production process to sustain industry standard.
Raw materials like stainless steel, aluminum which we use in our production process are sourced from leading vendor.
We have set up a quality control department where our quality controller strictly monitors the entire process, right
from sourcing quality raw material to final shipment. We follow quality assurance policy under which our product is
checked on following parameters:
Efficiency
Durability
Finish
Coating
Sturdiness
Corrosion resistance
Appearance
With these quality parameters, we are able to manufacture a flawless array of cookware. Our product is a perfect
option for efficient, quick and healthy cooking and widely preferred by several clients spread across the globe. We also
provide value added services like excellent storing and packaging facility to our clients.
Warehousing and Packaging Facility
We have a sophisticated warehousing unit that is spread over a huge area and is strategically designed as per the
global standards. In our warehouse, we maintain a controlled temperature to prevent the kitchenware products from
rusting, cracking or other adversaries due to moisture and improper handling.
Further, our streamlined storage process is made easier with proper labeled sections for each product category, which
8/8/2019 Roushan[1]Ssi New
11/37
8/8/2019 Roushan[1]Ssi New
12/37
12
Hard Anodized Cookware
We offer a diverse range ofheavy gauge and Hard Anodized Cookware which is available in different thickness &
volume capacity. These are developed & design using excellent quality raw material. The retro and sleek look of our
cookware is highly preferred by our clients. Our gamut of cookware is suitable for quick and convenient cooking.
Hard Anodized Kadai
Hard Anodized Large Kadai
Hard Anodized Tasra Pan
Hard Anodized Tawa
Tawa with Stainless Steel Handle
Restaurant Utensils
We offer a diverse array of Restaurant Utensils which is intricately design that suits the demand of clients. These are
available in various thickness & volume capacities and are highly efficient. Our restaurant utensils consist of Kitchen
Turners, Kitchen Utensil Racks, Potato Mashers, and Commercial Meat Tenderizers etc. These utensils find application
in commercial kitchen.
Kitchen Appliances
We manufacture a range of Kitchen Appliances which is fabricated using finest quality raw material like aluminum,
stainless steel etc. Our assortment of Kitchen appliance is diversely used in domestic and commercial kitchen to make
food swiftly.
Pressure Cooker
We export a gamut of Pressure Cooker that is available in different sizes that fulfill the needs of commercial and
domestic kitchen. These are easily operated and made from superior quality raw material like stainless steel, aluminum
etc. Our range of cookers is ideal for cooking delicious food in a most convenient manner.
Aluminium Utensils
Our Aluminum Utensils is available in different specification and widely used in domestic as well as commercial kitchen.
These are developed using premium quality aluminum. The range which we offer includes Fry pan, Containers,
Buckets, Containers that are lig
ht in weig
ht and cooks food properly.
Aluminium Utensils
Aluminium Milk Pan
Aluminium Containers
Aluminium Cookwares
Aluminium Buckets
8/8/2019 Roushan[1]Ssi New
13/37
13
Non Stick Cookware
We offer a Non Stick Cookware which is diversely popular among housewives. These cookware are highly efficient and
require little oil or water to prevent the food from sticking. Available in different thickness and volume capacities, our
range meets the exact demand of clients.
Non Stick Frypan
Nonstick Sandwich Toaster
Nonstick Appam Patram
Nonstick Cooking Containers
Nonstick Casserole
Utensil Gift Sets
We present an assortment of Utensil Gift Sets which is available in different specification. Our wide array includes
spoon, turner spaghetti server, skimmer and other products. These are most preferred in choice ofhousewives and
hugely used in domestic kitchen.
8/8/2019 Roushan[1]Ssi New
14/37
14
MY POTENTIALCUSTOMERSAREASFOLOWSAS
y Farmers
y House wives
y Retailers
y Middle class families
y
The products are going to face competition from the aluminum products ofThe china
bazar,
COMPANYLOGO
MARKETINGCHANNELS:-
AMR
8/8/2019 Roushan[1]Ssi New
15/37
15
The marketing channels plays important role in the distribution of the products to reach
the potential customers. The selection of the marketing channels is also important .so
choose my marketing channels as follows as
1. OWNSHOWROOM:-
The show room will be attached with my manufacturing workshop. There will be
one employee who will get different orders of the customers and two sales people
will attend different customers.
2. RETAILHOUSES:-
There many retail houses who sell their products throughout the region. Initially
products will be concentrated within the Patna district; later on companies own
retail house would be established in different places of Bihar
3. DOORTODOORMARKETING :-
Sales man will be appointed to do door to door marketing which will be beneficial
for the advertising the products as well as increase in the sales of the products.
LEGALFORMALITIES
8/8/2019 Roushan[1]Ssi New
16/37
16
for the starting a SSI unit , every unit has some legal formalities to complete for starting a
new business or to dissolve any industries. Here depicted some legal aspects which are
necessary to be completed by entrepreneurs.
1.No objection letters Director of industries.
2.Approval letter from Director of industries.
3.Power sanction assurance letter from B.S.E.B.
4.Certification of water supply.
5.Application for Telephone.
6.S.S.I Unit Registration.
7.Octroi Exemption letter from Municipal council.
8.Registration for sales Tax.9.Registration of central Sales Tax.
10.Application for loan to SIFC &PNB, Patna
11.Certificate from industrial pollution Office.
Bihar Profile
Bihar known as a Land of Nirvana is located in the eastern part of thecountry. The capital of Bihar isPatna which is situated on the banks of the holy river Ganga. The state is located in the fertileGangetic Plains. The name Bihar is derived from a Sanskrit word Vihara.
Bihar is the ninth largest state of India in terms of its area and the secondlargest in terms of population. It is bounded by Nepal on the north, Orissaon the south, west Bengal on west and Uttar Pradesh on the east. Bihar is aland of varied religions. Buddhism and Jainism were born in the state ofBihar.
8/8/2019 Roushan[1]Ssi New
17/37
17
Plant location:-
The plant is located at following address
PATNA
TOWN PATLIPUTRA
TALUKA PATLIPUTRA
DIST PATNA
STATE-PATNA,PIN-800023
The factors influenced to choose the plant layout are as follows as
1. Availability of raw materials:-
bauxiteand craiyolite is easily available nearby villages at very cheap rate. The
transportation cost is also very less.
2. Availability 0f skilful labour force:-
The craftsmen are easily available as many of the worker engaged in this business
for years together.
3. Good transportation facilities:-
y The place is well connected to the National Highways No 77 and 78
y The place only 10 K.M away from the Patna rail station.
4. Availability of the power and water supply:
The power supplied by the bihar State Electricity Board (BSEB), at the rate of
Rs.1.75 for the commercial use.
The water is available from the natural sources like ponds and rivers.
8/8/2019 Roushan[1]Ssi New
18/37
18
PICTORIALREPRESENTATIONOFTHE PLANTLAYOUT:-
Entry gate showroom
Corporate office
I
canteen
Inventories store
8/8/2019 Roushan[1]Ssi New
19/37
19
scraps room
ToiletsWorkshop
1. splitting machine: used for cutting aluminum culm into strips.
POWER CONSUMED 1.5KW
SIZE APPEARENCE 800X550X1100mm
WEIGHT 250KG
COST Rs.1000,000.00
8/8/2019 Roushan[1]Ssi New
20/37
20
POWER CONSUMED 3KG
SIZE APPEARENCE 4100 X 800 X1100 mm
WEIGHT 650kg
COST Rs.500000.00
2. Knots removing & two edges (width) planning machine:
8/8/2019 Roushan[1]Ssi New
21/37
21
POWER CONSUMED 2.2KW
SIZE APPEARENCE 1.3 X .7X1.1 M
WEIGHT 310 KG
COST Rs.800000.00
3. Four edges (width and thickness) planning machine.(forming machine)
8/8/2019 Roushan[1]Ssi New
22/37
22
POWER CONSUMED 3KW
SIZE APPEARENCE 1 X .7 X1.1 M
WEIGHT 400KG
COST 850000.00
5.Simple desigen strip slicing machine.
8/8/2019 Roushan[1]Ssi New
23/37
23
POWER CONSUMED 1.5KW
SIZE APPEARENCE 400 X500 X900 M
WEIGHT 200 KG
COST Rs.400000.00
7.Molding machine
8/8/2019 Roushan[1]Ssi New
24/37
24
POWER CONSUMED 11.7 KW
SIZE APPEARENCE 2200 X 1000 X1300 MM
WEIGHT 1500 KG
COST Rs.900.000.00
8/8/2019 Roushan[1]Ssi New
25/37
25
POWER CONSUMED 11.7 KW
SIZE APPEARENCE 2200 X 1000 X1300 MM
WEIGHT 2500 KG
COST Rs.600.000.00
SOURCESOFFINANCE:-
Supply of finance is very important factor in the establishment of an enterprise is old.
Finance id the life line of the business. Finance e deals with the arrangements of the
sufficient capital for the smooth run of the organization. Following are the certain sources
of the scheme of the finance.A) OWNCAPITAL:-
According to the rules set up by various financial institution 25% to 35% of the capital
should be the own investment of the entrepreneur. 30% of the project cost will be
financed by the promoter himself.
B) TERMLOANFROMTHECOMMERCIALBANKS:
8/8/2019 Roushan[1]Ssi New
26/37
26
Punjab National Bank, patliputra branch, lend Rs. 15,000,00/ at the rate 11%
C) TERM LOANS FROM THE NATINAL SMALL INDUSTRIES
CORPORATION:-
NSIC provides loans at 8.5% to small scale industries for the development of the working
capital requirement.
COSTOFTHE PROJECT
SR.NO PARTICULARS AMOUNT
01 Land 5,00,000.00
02 Site development 23,000.00
03 Building 11,20,000.00
03 Plant and machinery 25,50,000.00
04 Furniture and Misc 1,35,000.00
05 Preliminary and preoperative exp. 55,000.00
8/8/2019 Roushan[1]Ssi New
27/37
27
06 Depreciation 7.01,040.00
06 Working capital (3months) 20,19,750.00
TOTAL 57,55,810.00
MEANSOFFINANCE:
SR.NO RATE OF
INTEREST
PARTICULARS AMOUNT
01 NIL Promoters Capital 17,26,743.00
02 11% Punjab National Bank 20,09,317.00
03 8.5% NSICL 20,19,750.00
TOTAL 57,55,810.00
TOTALFIXEDCAPITAL:
SR.NO PARTICULARS AMOUNT
01 Land 5,00,000.00
02 Site development 23,000.00
03 Building 11,20,000.00
03 Plant and machinery 25,50,000.00
04 Furniture and Misc 1,35,000.00
05 Preliminary and preoperative exp. 55,000.00
06 Depreciation 7.01,040.00
8/8/2019 Roushan[1]Ssi New
28/37
28
TOTAL 37,36,060.00
1. LAND:
Sr. No Particulars Price/guntha Amount
01 Land area
(2 gunthas)
500,000.00 10,00,000.00
2.SITEDEVELOPMENT
Sr. no Particulars Cost of the
items
Amount
O1
02
03
04
Filling of the land
Fencing
Gardening
Gates
10,000.00
10,000.00
10,000.00
16000.00
10,000.00
10,000.00
10,000.00
16000.00
Total 46,000.00 46,000.00
3. BUILDING
Sr. no Particulars Cost of the
items
Amount
01 Corporate office 240,000.00 240,000.00
02 Show room 500,000.00 500,000.00
03 Work shop 8,00,000.00 8,00,000.00
04 Toilets 300,000.00 300,000.00
05 Store room 4,00,000.00 4,00,000.00
Total 2240,000.00 2240,000.00
8/8/2019 Roushan[1]Ssi New
29/37
29
4. PLANT ANDMACHINERY:
Sr. no Particulars Quantity Amount
01 General shaping
processing machine
01 600,000.00
02 design Slitting machine 01 900,000.00
03 fabrication machine 01 1000,000.00
04 Four edge planning
machine
01 5,00,000.00
05 Simple polishing striping
machine
01 800,000.00
06 Finishing machine 01 850,000.00
07 Granding machine 03 400,000.00
Add Transportation 25,000.00
Installation 25,000.00
Total cost 5,100,000.00
5. PRELIMINARYAND PRE.OPERATIVEEXPENSES:-
Sr. No Particulars Amount
01 Deposit for power ,water , telephone 40,000.00
02 Loan application process fee 10,000.00
03 Deposit for internet 4000.00
04 Legal stamp duty and registration 30,000.00
05 Travelling 16,000.00
06 Consultancy 10000.00
Total 110,000.00
5.FURNITUREANDMICELLANOUSASSETS:-
8/8/2019 Roushan[1]Ssi New
30/37
30
sr. no Particulars Quantity Amount
O1 Furniture
Office chairs 8set 8,000.00Almirah 8 64,000.00
Racks 20 80,000.00
Tables 2 16,000.00
Computer and accessories 1 60,000.00
Fans 8 12800.00
Sofa 1 20,000.00
02 Work shed ------- 10,000.00
Total 270800.00
6.DEPRECIATION (P.A)
Sr. No Type of assets Cost of assets Rate of
dep.
Amount
01 Plant and machinery 5100,000.00 25% 127,5000.00
02 Furniture 270800,00 10% 270800.00
03 Land 10,00,000.00 1% 10,000.00
Total 880,800.00 1302080.00
WORKINGCAPITALREQUIREMENT:-
8/8/2019 Roushan[1]Ssi New
31/37
31
Sr. no Particulars 1 month 3 month
01 Raw materials 612,000.00 1836,000.00
02 Salary and wages 522,000.00 1566,000.00
03 Other manufacturing
expenses
24000.00 72,000.00
04 Power and fuels 24,000.00 72,000.00
05 Selling and office
expenses
164500.00 493500.00
Total 1346500.00 4039500.00
1. RAWMATERIALS:-
Sr.No Particulars Kg/month price /Kg
(Rs)
Cost /month Cost /year
01 bauxite 5400 80 4,32,000.00 51,84,000.00
02 Criyolit 3000 60 18.0000.00 2160,000.00
1 Total 4800 140 612000.00 7344,000.00
2. SALARYANDWAGES:-
8/8/2019 Roushan[1]Ssi New
32/37
32
Sr.no Name of the
post
No per
post
Salary/head Salaries/month Salaries/year
01 Manager 03 16,000.00 48,000.00 576,000.00
02 Clerk 03 10,000.00 30,000.00 3600,000.00
03 Chowkider 03 8,000.00 24,000.00 288,000.00
04 Skilled
labour
30 6,000.00 180,000.00 2160,000.00
05 Unskilled
labour
60 4,000.00 240,000.00 2880,000.00
Total99
522
,000.00 6264,000.00
3. POWERANDFUELS:-
Sr.No Particulars P.M. P.A.
01 Fuels 10,000.00 120,000.00
02 Power 14,000.00 168,000.00
Total 24,000.00 288,000.00
4. OTHERMANUFACTURINGEXPENSES:-
Sr.No Particulars P.M. P.A.
01 Paints 10,000.00 120,000.00
02 Packaging materials 10,000.00 120,000.00
03 Repairing of the machines 4000.00 48,000.00
8/8/2019 Roushan[1]Ssi New
33/37
33
Total 24,000.00 288,000.00
5. OFFICE,SELLING,DISTRIBUTIONEXPENSES:
Sr.No Particulars P.M. P.A.
01 Postage and stationeries 4,000.00 48,000.00
02 Telephone bills/internets 4,000.00 48,000.00
03 Transportation 8,000.00 96,000.00
04 Refreshments
Lunch @subsidized rateTea and biscuits 148500.00
1792
000.00
Total 164450.00 1974,000.00
VARIABLE COST:
Sr.No Particulars P.M. P.A.
01 Raw materials(100%) 612,000.00 7344,000.00
02 Wages (80%) 417600.00 5011200.00
03 Power and fuels(90%) 21600.00 259200.00
04 0ther manufacturing
expense(100%)
6000.00 72,000.00
05 Interest w/c loans (80%) 22890.00 274686.00
06 Interest term loans (20%) 7370.00 88418.00
07 Selling and administrative
expenses (100%)
4152.00 48350.00
8/8/2019 Roushan[1]Ssi New
34/37
34
Total 1091571.00 13098854.00
FIXED COST:-
Sr.No Particulars P.M. P.A.
01 Wages (20%) 104400.00 1252800.00
02 Power and fuels(10%) 2400.00 28800.00
03 Interest on w/c (20%) 5720.00 68672.00
04 Interest on term loans (80%) 29470.00 1,76,819.00
05 Office, selling , distributionexpenses (90%)
37012.00 444144.00
06 Depreciation(100%) 108507.00 1302080.00
Total 287509.00 3450240.00
COSTOFTHE PRODUCTION:-
Sr. no Particulars 1 month 1 year
01 Raw materials 616,000.00 7344,000.00
02 Salary and wages 462,000.00 6264,000.00
03 Other manufacturing
expenses
24,000.00 288,000.00
04 Consumables 24,000.00 288,000.00
05 Repairing of machine 4,000.00 48,000,00
8/8/2019 Roushan[1]Ssi New
35/37
35
06 Depreciation
07 machineries 106250.00 127500.00
08 Furniture 2257.00 27080.00
09 Building 834 1000
Total 1290590.00 15487080.00
ESTIMATEDSALE:-
Sr. no Items No items
sold
/month
Price
/item
Monthy
sales
Annually
sales
kadai 150 300 45000 540000.00
Sandwitch maker 300 1 150 45000.00 540,000.00
tawa 300 150 45000.00 540,000.00
Fry pan 150
300
45000.00 540,000.00
jug 300 150 45000.00 5400,000.00
Palte with spoon 150 300 45000.00 540,000.00
bascet 150 300 45000.00 540,000.00
Other
nt
Parant
Parant 30 60 18000 216000.00
tubes 60 150 9000.00 1,08,000.00
kadai 60 150 9000.00 1,08,000.00
Jug (5L) 60 150 9000.00 1,08,000.00
Tub 60 3000 18000.00 216,000.00
Bowl (big ) 120 150 18000.00 216,000.00
03 bucket 210 200 42,000.00 504000.00
04 Small plate 120 25 3000.00 36,000.00
8/8/2019 Roushan[1]Ssi New
36/37
36
05
Lota 90 50 4500.00 54,000.00
Small dish90 50 4500.00 54,000.00
06 Bowl (small) 8000 70 560,000.0
0
6720,000.00
07 baskets 300 120 36,000.00 432,000.00
08 Cane mate 600 100 60,000.00 720,000.00
Total 2254500.
00
27054000.0
0
Profitability :-
Sr.no Particulars P.M P.A.
01 Sales 2254500.00 27054,000.00
02 Less Cost of production 1290590.00 15487080.00
03 Gross
profit
963910.00 1566920.00
04 Less Office, selling,
distribution
164450.00 1974000.00
05 Less Interest on loan
@11% (PNB) 36836.00 442050.00
@8.5%(SIDC) 28612.00 343344.00
06 Net profit 734012.00 8807526.00
8/8/2019 Roushan[1]Ssi New
37/37
BREAKEVEN POINT:
Formula used
FIXED COST
B.E.P= _______________
CONTRIBUTION
CONTRIBUTION=SALES-VARIABLE COST
CONTRIBUTION=Rs 27054000.00-Rs13098854.00
=3450240.00
3450240
B.E.P= _____________ X100 =24.72%
13955146.00
top related