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SCHEME OF ICE CREAM MANUFACTURING



1) ENTERPRISE PROFILES
A) NAME ANDADDRESS OF THE UNIT :
B) OFFICE OF THE UNIT :
2) Name and address of entrepreneur :
3) Name of the Unit :
4) Name of Product : ICE CREAM
5) Constitution of the Firm :
6) Name and address of the Bank with which
the firm Deal :












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7) ECONOMIC VIABILITY &MARKETBITILY :
i) INTRODUCTION :
The Ice Cream has a increasing demand in the present era Ice-cream uses regular
basis as a food supplement hence there is a great demand of Ice-Cream in our Semi
Urban town. Under this circumstances the HIMSA THI ICE CREAM choice the
Industry of Ice-Cream.

ii) SCOPE OF MARKETING:
With respect to large Marketability Ice Cream HIMSA THI ICE CREAM choice
the business of Modern Ice- Cream Industries specially for the Semi Urban & Urban
area.


iii) MARKETABILITY:
They will be marketed through the Distributor and Agents. Place of market will be
the Adjacent District town and the various Subdivision town of the adjacent district.
After some period the Product will be sale through out state.

9. TECHNICAL PHYSIBILITY:

I) MANUFACTURING PROCESS:

The Raw materials will be collected from the local area . Then this will be tested
in laboratory of the said enterprise for their processing . After testing the Raw
materials it will be converted to Ice- cream for Marketing.

FLOW CHART

Collect Testing the Raw Pasteurization of Homozenization
Raw Materials. Materials. Ingrdients. Ingrdients .



Preserve in Mfg of Ice-cream in
Freezing Temp. Ice-cream charner. Kept in Hardner Ready for Market.


The process which will be followed in this case most of them are indigenous. Some
imported Processing technology will be followed also.






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10. MARKET ANALYSIS:

i) CONSUMPTION TREND Now days Ice-cream used as a necessary food in regular
basis. Various types of Ice-cream may be produce such as Cup, Bar, Roll etc. At
present Ice-cream used as a massive scale for any ceremony purpose.

ii) PAST & PRESENT SUPPLY POSITION: Previously some reputed company
captured the total market of Ice-cream and they charged high price in the market .
Therefore the Ice-cream may not be use as a large scale . At present the various
Unorganized micro plant of Ice-cream manufacturing firm produce there Ice-cream at
Minimum price so the general consumer avail the price range for purchase Ice-cream
. Hence the supply position of Ice-cream at present is greater then past. The said
micro plant of Ice-cream always follow the mechanism least cost.

iii) PRODUCTION PSSIBILITY : Due to increases of demand creates large
production possibility in the market . The production will be made with certain
constraint following the least cost equilibrium condition. The high production
possibility creates greater supply in the market. According to Says market Law
supply creates its own demand hence the greater demand will be arises in the
Market of Ice-cream.

iv) COST STRUCTURE: According to Micro economic theory of market the
cost structure always will be determined through the least cost combination of
production. This is a equilibrium condition of cost determination. The price will be
determined When demand is equal to supply . The said enterprise will be followed
the principal of Cost determination.

v) CONSUMER BEHAVIOUR : Rational consumer always choice the
combination of product from where he gets the maximum utilization with a certain
budget constraint . Therefore price will be determine in such a way where the
customer of Ice-cream can avail to purchase the Ice-cream with their certain budget .

vi) DISTRIBUTION CHANNELS & MARKETING POLICIES : The said
HIMSATHI ICE- CREAM ,will be appoint some Distributor in the adjacent district
and subdivision town . he marketing will be done by the enterprise through some
marketing Representative.













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10. FINANCIAL ANALYSIS :

BLOCK CAPITAL REQUIREMENT :

1. LAND & BUILDING: Amount.(Rs.)
i) Land in sq. ft. / Kathas. 1400sq.ft. Own Nil
ii) covered Area. 1400 sq. ft. Own Nil
iii ) Water & Sanitation arrangement Existing Nil
Total RsNil

11.PLANT & MACHINERY:.

Sl. No. Description Quantity Rate(Rs.) Total(Rs.)

i) Ice-cool Chamber (Freezer) 5 No. 50,000.00 2,50,000.00
ii) Air Charner for quality 1 No. 2,50,000.00 2,50,000.00
iii) Ice-cream Tank 1 No. 2,00,000,00 2,00,000.00
iv) Compressor with motor 1 No. 2,50,000,00 2,50,000.00
v) Softy machine 1 No. 2,00,000.00 2,00,000.00
vi) Condenser, cooling coil &
Fittings. 1 No. 5,35,000.00 5,35,000.00

Total Rs16,85,000.00
Vat @ 4%....................... 67,400.00
TotalRs. 17,52,400.00

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III ) FURNITURE & EQUIPMENTS :

SL NO Particular Unit COST (Rs) No Required Total)
i) Steel Rack 6ft x 4ft 5000/- 10 Rs 50000.00
ii) General Table 2000/- 3 Rs 6000.00

iii) General Chair 1000/- 3 Rs 3000.00
Total Rs 59,000.00








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iv) POLLUTATION CONTRAL : Rs 10,000.00

v) INSTALLATION & ELECTRIFICATI : Rs 10,000.00

vi)PREOPERATIVE EXPENSES : Rs 3,5000.00
( cost of project ,royality,technical knowledge)

Vii)MISC.EXPENSES Rs 10,000.00
Total of Fixed capital (i+ii+iii+iv+v+vi+vii) RS 23,44,900.00



C) RECURRING EXPENDITURE

1.RAW MATERIALS COMPONENTS REQUIREMENT (MONTHLY):

S1.No. Particulars Unit cost (Rs. ) No.required (Ltr ) Total cost (Rs. )

i) Sugar 40/- kg. 600 kg. 24000.00
ii) Colour flavour 400/- kg. 500 Ltr. 200000.00
iii) Dust Milk 160/- kg. 200 kg. 32000.00
iv) Misc.Raw materials L.S. 65000.00


II) STAFF & LABOUR (MONTHLY):

S1. No. Category Unit Cost (Rs.) No. required Total Cost (Rs.)
i) Technician 3000/- 1 3000.00
ii) Office staff 3000/- 1 3000.00
iii) Skilled labour 3000/- 2 6000.00
iv Peon 2000/- 1 2000.00
v) Night guard 2000/- 1 2000.00
vi) Helper 2000/- 2 4000.00
Total. 8 Rs. 20000.00












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III) OVERHEAD EXPENSES (MONTHLY) Amount (Rs.)
S1.No. Particulars

i) Rent Nill
ii) Power 3000.00
iii) Repair & Mintenance 2000.00
iv) Travelling expenses 2000.00

v) Carriage inward and outward 3000.00
vi) Advertisement/Publicity 2000.00
vii) Contingebcy 2000.00
viii) Misc.Expenses 1000.00
Total-Rs. 15000.00






TOTAL OF REC URRING EXPENDITURE (Per month):

a) Raw materials/components Rs. 321000,00
b) Staff & Labour Rs. 20000.00
c) Overhead expenses Rs. 15000.00
Rs.3,56,000.00




D) WORKING CAPITAL REQUIREMENT:

Recurring expenditure for Two months Rs. 7,12,000.00









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E) CAPITAL INVESTMENT:

1) Fixed capital Rs. 2344900.00

11) Working capital Rs. 712000.00
(for 2 month)
Total Rs 30,56,900.00




F) TENTATIVE PROFIT & LOSS ACCOUNT (MONTHLY):

COST OF PRODUCTION / Dr. (Monthly) TO SALE OF PRODUCT /Cr.(Monthly)

i) Recurring expenses Rs. 356000.00 1) Ordinary Ice
cream @ 4/-
50160 pcs. Rs. 200640.00
ii) Depreciation on
Machinary &equrip
@10% Rs.14603.00 ii)Cup small
@6/- 3000 pcs. Rs.180000.00
iii) Interest paid on
capital investment
@ 12% Rs. 30569.00 iii) Cup Big
@ 10/- 9000 pcs. Rs. 90000.00
iv) Depn-on Furniture
@5% Rs.246.00

v) Gross profit Rs.69222.00
Rs.470640.00 Rs. 470640.00


G) FINANCIAL ASSESSMENT:

i) NET PROFIT RATIO/MONTH:

Monthly Profit x 100
Monthly Sale =32% (Approx)

ii) RETURN OF INVESTMENT:
Annual Profit x100
Capital Investment =65%