Ice Cream Delight

8/3/2019 Ice Cream Delight

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INTRODUCTION

SSI is the pillar of Indian Economic. Most of the business carried out in

India is Small Scale Unit. SSI provides raw materials to Large Scale Units &

act as partners in their success. The no. of SSI, the volume & range of

products manufactured, the employment & value of Exports provided by

these industries has grown substantially during the last decade.

Ice-cream industry is the largest industry. Every age group likes it. Ice cream

is preferred on each & every joyous occasion. Even without any occasion

people love to have ice-cream. Especially Rajkot public even doesnt mind

having ice-cream in winter or monsoon seasons.

So, there is more potential for ice- cream industry specially.

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PROJECT AT A GLANCE

Name of the Company : Delight Ice-cream.

Location of the unit: : Aji industrial Estate,

Plot No.7,

Bhavnagar road,

Rajkot.

Registered Office : Applied for

Registration No. : Applied for

Form of Organization : PartnerShip Firm

Name of the Owner : RASHMI SHARMA

Name of Product : Ice-cream

Size of unit : Small-scale

Source of Finance: Ownership capital & Borrowed

Capital

Invt in Work. Capital : 10392060

Invt in fixed Capital : 3965000

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PROMOTERS BACK GROUND

Details of partner

Name of partner :- Miss Shweta Parsana

Status as a partner :- Working partner

Residential address :- Silver stone apartment,

212, Second floor,

Kalawad road,

Rajkot.

Contact No. :- 0281-2481080

Educational qualification :- BBA-MBA

Partners age :- 28 years old

Business experience :- 3 years

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Details of partner

Name :- Miss Parita Parsana

Status :- Working partner

Residential address :- VARAD

1, Tapovan

Society

Akshar Road

Rajkot.

Contact no. :- 9727298431

Educational qualification :- BBA

Age :-20 years old

Business experience :- 1 year

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ORGANISATIONAL STRUCTURE

Proprietorship

Management Representative

Production / Laboratory Marketing Finance

Personnel Assistant Department

Department

Unskilled labour Salesmen Accountant

Semi skilled labour

Storekeeper

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JUSTIFICATION OF LOCATION

Location of any industry plays a dominant role in success or failure of the

company. It is very important decision because it affects Cost of Production.

It is a large & permanent decision & indirectly affects profitability. Thus we

can conclude that as finance is major constraint for SSI, selection of location

is of same important too.

This unit is located at Aji Industrial Estate which is best suited to this unit

considering all the factors such as Raw Material, Labor, Transport, etc.

Raw Material:

In any product, Raw Material is the basic requirement. Regular

surplus of business is very crucial. So regular flow of raw material

must be maintained & subsequently production can also be

maintained & hence production cost can be minimized.

Main raw materials of Ice cream are:

Milk

Cream

Powder

Color

Essence, etc.

Supply of Labour:

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Cheapest source of Labour is available from Rajkot City. So there are

no problems related to Labor for this unit.

Transportation:

Ice-cream is such a low weight product & cannot be delivered through

regular vehicles, as it may melt during transit. So for that purpose

quick & specific vehicles are required to transport to the destination.

The Co. owns its own vehicles & transportation facilities are well

available here.

Power supply:

Since the unit is located in an Industrial Estate, there are no issues

related to power supply & ample amount of power is available here.

No frequent power cuts occur so even the production process is not

hampered. Since the unit is located in an Industrial Estate, there are noissues related to power supply & ample amount of power is available

here. No frequent power cuts occur so even the production process is

not hampered.

PRODUCT DETAILS

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Ice-cream industry is the biggest industry in whole world. All age grups

have liked it.

Our product is not having any complexity in production. Marketing this

product is simple & takes short time. Main thing is that the product has a

very good local as well as regional market. In recent times the demand for it

is going to increase.

Ice-cream is packed in attractive plastic packs. It is also served in cups,

cones and candies. Parcel service is also available in packs of 250ml, 500ml

and 1 liter.

SALES FORECAST

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YearUnits

( per annum )

Rate

( Std. price )

Amount

( Rs. )

1st 195000 50 9750000

2nd 200000 50 10000000

3rd 205000 50 10250000

4th 210000 55 11550000

5th 210000 55 11550000

RAW MATERIALS (Name &

Supplier)

Raw Materials include the raw or pure form of material, which is then

chemically of mechanically processed to form semi finished & then

finished goods.

Raw materials used for ice cream are as under:

Milk

Sugar

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Powder

Cream

Essence

Color Other materials: Dry Fruits, jelly, Chocolate Chips, etc.

Name of Suppliers:

1) Gujarat Stores

Para Bazaar,

Rajkot.

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http://www.google.co.in/imgres?imgurl=http://acmejelly.com/images/jellycube/jellycube1.jpg&imgrefurl=http://acmejelly.com/jellycube.html&usg=__PZrTvH8usz4-tEsPEtAtnz4rX2w=&h=224&w=300&sz=57&hl=en&start=0&zoom=1&tbnid=iikqzDCNnc8MpM:&tbnh=148&tbnw=194&prev=/images?q=image+of+jelly+cubes+for+ice+cream&hl=en&biw=1276&bih=776&gbv=2&tbs=isch:1&itbs=1&iact=hc&vpx=993&vpy=90&dur=2203&hovh=179&hovw=240&tx=151&ty=102&ei=SO3oTLlvhby-A7L-rMII&oei=Le3oTKNPh7Fx04ypkwo&esq=8&page=1&ndsp=24&ved=1t:429,r:5,s:0


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All the ingredients are purchased from here except Milk & Cream.

Milk used is of Gopal Brand & Cream is produced in the unit

itself.

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Sugar

Milk

Cream

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Dry fruits

Jelly

Chocolate Chips

MACHINES

(NAME &

SUPPLIERS)

Machines help in getting the final

product out quickly & perfectly. Work

done by machines is accurate & speedy which reduces down the wastage of

time & Labour.

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Machines, which help in the manufacturing of ice cream, are:

Freezer

Homonizer

Vatezine

Boiler

Deep

Freezer/Cold Storage

Name of Suppliers:

1) M/s Light Co. (India) Pvt.Ltd.

Karingi House 159,

P.M. Road,

Bombay

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M/s Arun Engineering Works

Leach Welenney Compound,

61, Off Haines Road,

Bombay

M/s Rita Agencies

Jamni Building,

Madras

M/s Asia Refrigerator Co.

25, Haines Road,

Bangalore 25

MANUFACTURING PROCESS

In the manufacturing of ice cream, the 1st and basic step is boiling the milk.

Once the milk gets boiled at a certain temperature it is then set to cool. After

cooling milk, its thickness is measured in the Homonizer. After testing itsthickness it is again set to chill in Vatezine.

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Once it reaches at a certain degree of temperature it is poured into ice

cream maker. There it gets mixed with cream; sugar & powder along with

required finally it is send to the deep freezer to set it thoroughly.

This is how ice-cream gets ready & it is cubed into the packs required &

Packaging is done.

PRODUCTION CAPACITY SCHEDULE

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FIXED ASSETS

18

SR.NO PARTICULARS INSTALLED

CAPACITY

UTILIZED

CAPACITY

A Capacity in % 100 65%

B Daily production 1000 650 kgs

C No. of working

days (in month)

25 days 25 days

D Monthly

production

25000kgs 16250 kgs

E No. of working

days (in year)

300 days 300 days

F Yearly production 300000 kgs 195000kgs


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(A) LAND AND BUILDING

(B)PLANT AND MACHINERY

PARTICULARS QTY. RATE AMOUNT

Deep freezer 1 30000 30000

Freezer 1 200000 200000

Homonizer 1 100000 100000

Cold storage 2 350000 700000

Vatezine 1 100000 100000

Boiler 1 70000 70000

TOTAL 1200000

(C)OTHER ASSETS

19

PARTICULARS AREA RATE AMOUNT

Land 1000 sq.mt 700 700000

Building 5500 sq.mt. 300 1650000

TOTAL 2350000


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PARTICULARS QTY RATE AMOUNT TOTAL

Furniture 95000 95000

Delivery van 1 300000 300000

Laptop 1 50000 50000 445000

Preliminary exp. 20000 20000 20000

TOTAL FIXED ASSTES

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PARTICULARS AMOUNT

Land and building 2350000

Plant and machinery 1200000

Other assets 445000

Preliminary expenses 20000

TOTAL 4015000

Working capital requirement

[A] Raw Materials

Particulars

Rate

(perunit)

Per day Per month Per year

Qty. Amt. Qty. Amt. Qty. Amt.

1] milk 18 ltr 300 5400 7500 135000 90000 1620000

2] sugar 30 kg 30 900 750 22500 9000 270000

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3] powder 100 kg 31 3100 775 77500 9300 930000

4] cream 100 kg 48 4800 1200 120000 14400 1440000

5] essence 400 kg 0.325 130 8.125 3250 97.5 39000

6] color 1000kg 0.13 130 3.25 3250 39 39000

7] other material 300kg 15 4500 375 112500 4500 1350000

TOTAL 18960 474000 5688000

[B] Staff and Labor

Factory Staff

Lower Level

Particulars No. of

persons

Rate

(Rs.)

Amount

(monthly)

Amount

(yearly)

Unskilled

labor

8 1500 12000 144000

Peon 1 2000 2000 24000

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Watchman 1 1200 1200 14400

TOTAL 4700 15200 182400

Middle Level

Particulars No. of

persons

Rate

(Rs.)

Amount

(monthly)

Amount

(yearly)

Supervisor 1 5000 5000 60000

Skilled labor 2 3000 6000 72000

TOTAL 8000 11000 132000

Administrative Staff

Top Level

Particulars No. of

persons

Rate

(Rs.)

Amount

(monthly)

Amount

(yearly)

Manager 1 10000 10000 120000

Accountant 1 2000 2000 24000

TOTAL 12000 12000 144000

Total Salary paid

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Sr. No. Particulars Amount (Rs.)

(monthly)

Amount (Rs.)

(yearly)

1] Factory Staff 26200 314400

2] Administrative Staff 12000 144000

TOTAL 38200 458400

C] OTHER EXPENSES AND UTILITES

PARTICULARS AMOUNT (PER

MONTH)

AMOUNT (PER

ANNUM)

Repairing and

maintenance

1000 12000

Packing 2000 24000

Stationery & printing 1000 12000

Gas (freezer) 1000 12000

Transport 6000 72000

Water 1250 15000

Advertisement 1500 18000

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Electricity 10000 120000

Miscellaneous exp. 1000 12000

Telephone bill 2000 24000

Insurance 2000 24000

TOTAL 28750 345000

TOTAL WORKING CAPITAL

REQUIREMENT

PARTICULARS MONTHLY YEARLYRaw materials 474000 5688000

Staff and labor salary 43930 527160

Other expenses and

utilities

28750 345000

TOTAL 546680 6560160

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TOTAL PROJECT COST

PARTICULAR AMOUNT

Fixed assets 4015000

Working capital (3 MONTHS) 1640040

TOTAL 5655040

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SOURCES OF FINANCE

PARTICULARS %OF TOTAL

CAPITAL

AMOUNT

Own capital 40% 2262016

Borrowed capital 60% 3393024

TOTAL 5655040

DEPRECIATION (1ST YEAR)

SR.NO. PARTICULARS COST DEP.% DEP

AMOUNT

CLOSING

BALANCE

1 Building 1650000 15% 247500 1402500

2 Machinery 1200000 20% 240000 960000

3 Laptop 50000 20% 10000 40000

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4 Furniture 95000 10% 9500 85500

5 Delivery van 300000 20% 60000 240000

DEPRECIATION (2nd YEAR)

SR.NO. PARTICULARS Opening

balance

DEP

AMOUNT

CLOSING

BALANCE

1 Building 1402500 247500 1155000

2 Machinery 960000 240000 720000

3 Laptop 40000 10000 30000

4 Furniture 85500 9500 76000

5 Delivery van 240000 60000 180000

DEPRECIATION (3rd YEAR)

SR.NO. PARTICULARS Opening

balance

DEP

AMOUNT

CLOSING

BALANCE

1 Building 1155000 247500 907500

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2 Machinery 720000 240000 480000

3 Laptop 30000 10000 20000

4 Furniture 76000 9500 66500

5 Delivery van 180000 60000 120000

TOTAL DEPRECIATION =567000

LOAN REPAYMENT SCHEDULE

PERIOD OPENINGBALANCE

INSTALLMENT CLOSINGBALANCE

INTEREST

1ST year 3393024 565504 2827520 441093

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2ND year 2827520 565504 2262016 367578

3RD year 2262016 565504 1696512 294062

4

TH

year 1696512 565504 1131008 220547

5TH year 1131008 565504 565504 147031

6TH year 565504 565504 - -

ANNUAL COST OF PRODUCTION

PARTICULARS AMOUNT

Raw material 5688000

Staff and labor salary 527160

Depreciation 567000

Interest on capital 622054

Other expenses and utilities 345000

FIXED AND VARIABLE COST

SCHEDULE

Schedule for Fixed Cost

SR. NO. PARTICULARS AMOUNT

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1 Depreciation 567000

2 Int. on capital 622054

3 Salary 527160

4 Other expenses and

utilities

172500

5 Preliminary exp. 20000

TOTAL 1908714

Fixed cost per unit. :

= Total fixed cost / No. of units

= 1908714 /195000

= 9.79Rs.

SCHEDULE OF VARIABLE COST

SR.NO PARTICULARS AMOUNT

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1 Raw material 5688000

2 Other expenses 172500

TOTAL 5860500

Variable cost per kg. :

= Total variable cost / No. of units

= 5860500 / 195000

= 30.05 /- Rs.

COST PER KILOGRAM :

= Fixed Cost + Variable Cost

= 9.79+30.05

= 39.84 /- Rs.

COST PER 100 GRAMS :

= Cost per kg / 10

= 39.84 / 10

= 3.984 =4/- Rs.

B.E.P. ANALYSIS

( i ) Selling Price 50.00

Variable Cost 30.05

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Contribution 19.95

- Fixed Cost 9.79

Profit 10.16

Particulars Amount

Sales (50 * 195000) 9750000

Less : Variable Cost 5860500

Contribution 3889500

Less : Fixed Cost 1908714

Profit 1980786

( ii ) B.E.P. ( IN UNITS ) :

= Total Fixed cost

Contribution per unit

= 1908714

19.95

= 95674.88

= 95675 units

( iii ) B.E.P. ( IN RS. ) :

P.V. Ratio = Contribution * 100

Sales

= 3 889500 * 100

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9750000

= 39.89 %

B.E.P. (in Rs.)

= Total Fixed cost

P.V. Ratio

= 1908714

39.89 %

= 4784944 /- Rs.

( iv ) B.E.P. ( IN % ) :

= Total Fixed Cost * Utilized Capacity

Total Contribution

= 1908714 * 65

3889500

= 31.89 %

AVERAGE COST OF CAPITAL

CAPITAL RATE INTEREST

Owned (2262016) 8% 180961.28

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Borrowed (3393024) 13% 441093.12

TOTAL 622054.4

Average Cost of Capital :

= Total Interest * 100

Total Capital

= 622054.4 * 100

5655040

= 11 %

SCHEDULE FOR FACTORY

OVERHEADS

PARTICULARS 1ST YEAR 2ND YEAR 3RD YEAR

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Dep. On building 247500 247500 247500

Dep. On.

Machinery

240000 240000 240000

Salaries 132000 132000 132000

Other exp.&utilities 345000 345000 345000

TOTAL 964500 964500 964500

SCHEDULEFOR ADMINISTRATIVE

OVERHEAD

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Int.on capital 180961 180961 180961

Salary to admin

staff

144000 144000 144000

Dep.on laptop 10000 10000 10000

Dep.on other assets 9500 9500 9500

Preliminary exp. 20000 20000 20000

TOTAL 364461 364461 364461

SCHEDULE FOR SELLING ANDDISTRIBUTION


Dep.on delivery

van

60000 60000 60000

TOTAL 60000 60000 60000

OPERATING STATEMENT

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SALES(A) 9750000 10000000 10250000

Cost of

operation:

Raw materials 5688000 5834000 5980000

Direct wages 182400 182400 182400

TOTAL COST

OF

OPERATION(B)

5870400 6016400 6162400

Gross profit(A-

B)

3879600 3983600 4087600

INDIRECT

EXPENSES

Total factory cost 964500 991038 1044115

Total admin cost 364461 364461 364461

Total selling cost 60000 60000 60000

Total indirect

expenses

1388961 1415499 1468576

EBIT 2490639 2568101 2619024

(-)int. on cap. 441093 367578 294062

EBT 2049546 2200523 2324962

(-)Tax @30% 1434682 660157 697489

Net earnings 614864 1540366 1627473

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PROJECTED COST SHEET(FIRST

YEAR)

Particulars Amt. Amt.

Amt.

( per

kg. )

Opening stock of raw materials

Add : purchase of raw materialsLess : closing stock of raw

material

-

-

-

-

5688000

-

-

130.00

-

COST OF RAW MATERIAL 5688000 130.00

Add : Direct Expenses 182400 022.20

PRIME

COST

5870400 152.20

Add : Factory Cost

Depreciation On buildingDepreciation on machineries

Salaries

Utilities (50% fixed)

(50% variable)

247500

240000

13200

0

172500

172500

964500 125.31

FACTORY COST 6834900 277.51

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Add : Administrative

overheads

Interest on owned capital

Salary to administrative staff

Administrative expenses :-

Preliminary expenses w/o

Depreciation on computer

Depreciation on other assets

180961

144000

5000

10000

9500

349461 066.96

ADMINISTRATIVE COST 7184361 344.48

Add : Opening stock of finished

Less : Closing stock of finished

-

-

-

-

-

-

-

-

-

COST OF PRODUCTION 7184361 344.48

Add : Selling and distribution

overhead

Depreciation on delivery van

60000

60000 009.38

COST OF SALES 7244361 353.85

SALES OF FINISHED GOODS 9750000 459.00

PROFI

T

2505639 105.15

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PROJECTED TRADING A/C(FIRST

YEAR)

PARTICULARS AMOUNT PARTICULARS AMOUNT

To purchase 5688000 By sales 9750000

To direct wages 182400

To Gross profit 3879600

TOTAL 9750000 TOTAL 9750000

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PROJECTEDPROFIT &LOSS

A/C(FIRST YEAR)PARTICULARS AMOUNT PARTICULARS AMOUNT

To salary 276000 By gross profit 3879600

To dep. 567000

To int. on borrowed

cap.

441093

To loan installment 565504

To income tax 614864

To indirect expenses

Repairing 12000

Packing 24000

Stationery 12000

Gas 12000

Transport 72000

Water 15000

Advertisement 18000

Electricity 120000

Mis. Exp. 12000

Telephone bill 24000

Insurance 24000

Preliminary exp w/off 5000

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NET PROFIT 1065139

TOTAL 3879600 TOTAL 3879600

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PROJECTEDBALANCE SHEET(FIRST

YEAR)

LIABILITIES AMOUNT ASSETS AMOUNT

Capital amount Fixed assets

Capital 2262016 land 700000

(+)profit 1065139 Building 1650000

(-)dep. 247500 1402500

(+)int. 180961 3508116

P&M 1200000

Bank loan (-)dep. 240000 960000

IDBI 3393024 Furniture 95000

(-)dep. 9500 85500

(-)int. 441093 2951931

Vehicle 300000

(-)dep. 60000 240000

Laptop 50000

(-)dep. 10000 40000

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debtors

Shiv 529973

Patel 420000

dishaw 277074

Bank 950000

Cash 840000

Preliminary exp. 15000

TOTAL 6460047 TOTAL 6460047

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PROJECTED COST SHEET(SECOND

YEAR)


Amt.

( per

kg. )


Add : purchase of raw materials

Less : closing stock of raw

material

-

-

-

-

6563077

-

130.00

-



PRIME

COST

6745477 152.20

Add : Factory Cost

Depreciation On buildingDepreciation on machineries

Salaries


(50% variable)

247500

240000

13200

0

172500

199038

991038 125.31

FACTORY COST 7736515 277.51

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overheads







180961

144000

5000

10000

9500

349461 066.96




-

-

-

-

-

-

-

-

-



overhead


60000

60000 009.38

COST OF SALES 8145976 353.85


PROFI

T

1854024 105.15

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PROJECTEDTRADING A/C(SECOND

YEAR)





TOTAL 10000000 TOTAL 10000000

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PROJECTEDPROFIT &LOSS

A/C(SECOND YEAR)



To dep. 567000

To int. on borrowed

cap.

367578




Repairing 15938

Packing 24000

Stationery 16600

Gas 12500

Transport 72000

Water 18500

Advertisement 20000

Electricity 120000

Mis. Exp. 17000


Insurance 26000

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NET PROFIT 1170823

TOTAL 3983600 TOTAL 3983600

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PROJECTEDBALANCE

SHEET(SECOND YEAR)





(-)dep. 247500 1155000

(+)int. 180961 4864900

P&M 960000

Bank loan (-)dep. 240000 720000


(-)dep. 9500 76000

(-)int. 367578 2459942

Vehicle 240000

(-)dep. 60000 180000

Laptop 40000

(-)dep. 10000 30000

debtors

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Shiv 875000

Patel 900000

dishaw 600000

Bank 1280000

Cash 793842


TOTAL 7324842 TOTAL 7324842

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PROJECTED COST SHEET(THIRD

YEAR)


Amt.

( per

kg. )


Add : purchase of raw materials

Less : closing stock of rawmaterial

-

-

-

-

8313231

-

130.00

-



PRIME

COST

8495631 152.20

Add : Factory Cost

Depreciation On building

Depreciation on machineriesSalaries


(50% variable)

247500

240000

13200

0

172500

252115

1044115 125.31

FACTORY COST 9539746

277.51

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overheads







180961

144000

5000

10000

9500

349461 066.96




-

-

-

-

-

-

-

-

-



overhead


60000

60000 009.38

COST OF SALES 9949207 353.85


PROFI

T

300793 105.15

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PROJECTED TRADING A/C(THIRD

YEAR)





TOTAL 10250000 TOTAL 10250000

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PROJECTED PROFIT &LOSS

A/C(THIRD YEAR)



To dep. 567000

To int. on borrowed

cap.

294062




Repairing 17000

Packing 20400

Stationery 15715

Gas 12000

Transport 72000

Water 19000

Advertisement 24000

Electricity 180000

Mis. Exp. 16000


Insurance 24000

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NET PROFIT 1234046

TOTAL 4087600 TOTAL 4087600

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PROJECTED BALANCE

SHEET(THIRD YEAR)





(-)dep. 247500 907500

(+)int. 180961 6284907

P&M 720000

Bank loan (-)dep. 240000 480000


(-)dep. 9500 66500

(-)int. 294062 1967954

Vehicle 180000

(-)dep. 60000 120000

Laptop 30000

(-)dep. 10000 20000

debtors

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Shiv 1440000

Patel 1250000

dishaw 1390000

Bank 1080000

Cash 783861


TOTAL 8252861 TOTAL 8252861

DISCLOSURE OF SIGNIFICANT

ACCOUNTING POLICIES

The basis for calculation of production capacity isconsidered normally on 65 % utilization.

Straight line method of depreciation is adopted.

Salaries of the employees are assumed to be constant in all thethree years.

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There is no closing stock and opening stock as whateverproduced is sold.

Suppliers allow us the credit of 1 week or sometimes differ onthe amount

FUTURE PROSPECTUS

Today, Ice-cream proved its significance that it is a part of our diet. Asthere is onlyone unit in Saurashtra producing Ice-cream, we have a wider scope.Very first, ourmain aim is to take over the market of Saurashtra. The unit within 2years will have anupper hand over the competitors due to better marketing, personnel,finance andproduction.We utilize maximum of we have, our plan is to increase the capacityupto90%. And also we are changes the flavours of the Ice cream thatpeople wants. Weintroduce some new flavours within the end of next year. VeryDue to high profit volume Ratio, we are able to repay the loan .without any problem.

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BIBLOGRAPHY

Marketing Management- Philip Kotler

Project Management- Vasant Desai

Ice Cream Delight

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