Beruflich Dokumente
Kultur Dokumente
Job Description
Direct Labour
1. Production Manager
2. Foreman
3. Machine Operators
4. Maintenance staff
( Technicians)
5. Factory Labourers
6. Farm Workers
(i) Permanent
(ii) Casuals-(6months)
No Monthly
Req Salaries
Annual
Salaries
1st year
2nd year
3rd year
4th year
5th year
1
8
60
10
120.0
75.00
24.00
30.00
1440.0
7200.0
17,280.0
3,600.0
1584.0
7920.0
19,008.0
3960.0
1728.0
8640.0
20,736.0
4,320.0
1728.0
8640.0
20,736.0
4,320.0
1728.0
8640.0
20,736.0
4,320.0
1728.0
8640.0
20,736.0
4,320.0
20
21.00
5,040.0
5,544.0
6,048.0
6,048.0
6,048.0
6,048.0
10
150
20.00
18.00
2,400.0
16,200.0
2,640.0
17,820.0
2,880.0
19,440.0
2,880.0
19,440.0
2,880.0
19,440.0
2,880.0
19,440.0
53,120.0
58,476.0
63,792.0
63,792.0
63,792.0
10,000.0
10,000.0
12,000.0
12,000.0
12,000.0
3,600.0
1,320.0
960.0
1080.0
540.0
900.0
5,400.0
960.0
480.0
2,016.0
1,200.0
3,960.0
1,452.0
1056.0
1,188.0
594.0
990.0
5,940.0
1,058.0
528.0
2,217.0
1,320.0
4,320.0
1,584.0
1,152.0
1,296.0
648.0
1,080.0
6,480.0
1,152.0
576.0
2,419.0
1,440.0
4,320.0
1,584.0
1,152.0
1,296.0
648.0
1,080.0
6,480.0
1,152.0
576.0
2,419.0
1,440.0
4,320.0
1,584.0
1,152.0
1,296.0
648.0
1,080.0
6,480.0
1,152.0
576.0
2,419.0
1,440.0
Sub Total
Indirect Labour
7. Board of
Directors/sitting
Allowance
8. Managing Director
9. Administrative Mang.
10. Company Secretary
11. Adm. Clerks
12. Staff Nurse
13. Asst. Nurse
14. Drivers
15. Messenger/Cleaners
16. Gardeners
17. Security Guards
18. Sales Manager
1
1
1
3
1
2
18
4
4
10
1
300.0
110.0
80.0
30.0
45.0
25.0
25.0
20.0
20.0
21.0
100.0
3600.0
1320.0
960.0
360.0
540.0
300.0
300.0
240.0
240.0
252.0
1,200.0
19. Salesmen
20 Accountant
21. Accounts Clerks
22 Store keepers
23. Store Clerks
24. Purchase Clerks
Welfare Package Total
18
1
4
2
4
1
40.0
100.0
30.0
35.0
30.0
30.0
WELFARE PACKAGE
Comprehensive Health Insurance.
Free medical at the factory sick bay.
Annual leave
Car/motor Cycle loan
Pension Schemes
Staff canteen e.t.c.
480.0
1,200.0
360.0
420.0
360.0
360.0
4,800.0
1,200.0
1,440.0
840.0
2,160.0
720.0
20,000.0
59,616.0
112,736.0
5,280.0
1,320.0
1,584.0
924.0
2,376.0
742.0
20,000.0
62,529.0
121,005.0
5,808.0
1,440.0
1,728.0
1,008.0
2,592.0
864.0
25,000.0
72,583.0
136,375.0
5,808.0
1,440.0
1,728.0
1,008.0
2,592.0
864.0
25,000.0
72,583.0
136,375.0
5,808.0
1,440.0
1,728.0
1,008.0
2,592.0
864.0
25,000.0
72,583.0
136,375.0
2nd yr
3rd yr
4th yr
5th yr
Unit
selling
Prices
1st yr
2nd yr
3rd yr
4th yr
5yr
612,000,000
648,000,000
684,000.000
684,000,000
684,000,000
1.22
746,640.00
790,560.00
834,480.00
834,480.00
834,480
2. Alphonso Mango
Juice in standard
and slim containers
612,000,000
648,000,000
684,000,000
684,000,000
684,000,000
1.13
691,560.00
732,240.00
772,920.00
772,920.00
772,920
3. Pineaple Juice in
Standard and slim
container
612,648,000
648,000,000
684,000,000
684,000,000
684,000,000
1.25
765,000.00
810,000.00
855,000.00
855,000.00
855,000
612,000,000
648,000,000
684,000,000
684,000,000
684,000,000
1.25
765,000.00
810,000.00
855,000.00
855,000.00
855,000
5. Gauava Pulp
Fruit Juice in
Standard and slim
container
612,000,000
648,000,000
684,000,000
684,000,0000
684,000,000
1.13
691,560.00
732,240.00
772,920.00
772,920.00
772,920
6. Pawpaw Pulp
Juice in Standard
and slim container
612,000,000
648,000,000
684,000,000
684,000,000
684,000,000
1.13
691,560.00
732,240.00
772,920.00
772,920.00
772,920
16,000,000
17,000,000
18,000.000
18,000,000
18,000.000
0.44
7,040.00
7,480.00
7,920.00
7,920.00
7,920.00
800,000,000
920,000,000
1,104,000,000
1,324,800,000
1,324,800,000
0.125
100,000.00
115,000.00
138,000.00
165,000.00
165,000
4,458,360.00
4,729,760.00
5,009,160.00
5,036,760.00
5,036,76
Description of
Products for sale
1. Orange Juice in
1liter standard
container
7. Crystal Pure
Water in 75cl Bottle
8. Tomato paste
70grams pack
Total
Part IV
Financial Study
A.
Total Project Cost & Financing Arrangement.
Particulars
Existing
1. Factory Buildings & facilities
2. Machinery, Plant and Equipment
3. Furniture, Fitting& Office Equip
4. Utilities
5. Tractor & Forklift(caterpillar)
6. Vehicle
7. Pre-operational Expenses
8. Working Capital
9. Contingencies
Total Capital Cost
Possible Funding Arrangement
Equity contribution
Medium Term Loan
$ 000
918.75
-----------------------------------918.75
2,000.00
----------2,918.75
Proposed &
Offshore
7112.50
40,235.30
3,000.00
--------237.50
1,350.00
51,935.30
--------28,064.70
---------80,000.00
2,918.75
---------
--------80,000.00
2,011.25
Total
8,031.25
40,235.30
4,000.00
500.00
237.50
1,350.00
54,354.05
2,500.00
28,064.00
11.25
84,930.00
4,930.00
80,000.00
III
Items
Yr 1
Electricity
Water
Fuel and Lubricants
Transport and Traveling
Medical Expenses
Sales Promotion & Advert.
Administrative expenses
Telephone / Computer
Credit and Legal fees
Stationery and Printing
Contingencies
Total
IV
$ 000
Yr 2
Yr 3
17.875
11.50
25.00
20.00
25.00
135.00
30.00
50.00
30.00
10.00
10.00
17.875
11.50
25.00
20.00
25.00
135.00
30.00
50.00
30.00
10.00
10.00
25.00
12.00
31.25
30.00
25.00
140.00
35.00
60.00
30.00
10.00
15.00
25.00
12.00
31.25
30.00
25.00
140.00
35.00
60.00
30.00
15.00
15.00
25.00
12.00
31.25
30.00
25.00
140.00
35.00
60.00
30.00
15.00
15.00
364.37
364.37
413.25
418.25
418.25
INSURANCE COMPUTATION
(Fire, theft and comprehensive Policies @ 0.3% 1% and 3% respectively)
Sr No
Item Insured
1
2
3
4
5
6
Fire
Fire
Fire and Theft
Comprehensive @ 3%
Comprehensive @ 3%
Yr 4
Yr 5
$ 000
Value of item
8031.25
40,235.30
5,000.00
1,350.00
237.50
500.00
50,354.05
Premium payable
24.09
120.00
65.00
40.50
7.12
1.50
258.90
Sr
No
Description of Assets
Initial
Value
1.
2.
3.
4.
5.
6.
4O,235.30
8,031.25
4,000.00
500.00
237.50
1,350.00
5%
5%
5%
15%
15%
Total Depreciation
Cumulative Depreciation
2nd yr
3rd yr
4th yr
5th yr
2,011.70
200.00
25.00
35.60
202.50
1,911.10
-190.00
23.75
30.20
172.10
1,815.60
--180.50
22.50
25.70
146.30
1,724.80
--171.40
21.40
21.80
124.30
1,638.50
---162.90
20.30
18.50
105.60
2,474.08
2,327.15
4,801.90
2,168.60
6,970.50
2,063.70
9,034.20
1,945.80
10,980.00
C.
Years of Operation
Yr1
Yr2
4,458,360.00
4,729,760.00
5,009,160.00
5,036,760.00
5,036,760.00
114,590.00
996.00
54.38
2,474.80
1,182,440.00
1,094.40
54.38
2,327.15
1,252,290.00
1,196.10
68.25
2,168.60
1,259,190.00
1,196.10
68.25
2,063.70
1,259,190.00
1,196.10
68.25
1,945.80
1,118,115.18
1,185,917.93
1,255,722.95
1,262,618.05
1,262,400.15
1,099.05
175.00
135.00
6,400.00
258.90
5,000.00
1,172.40
175.00
135.00
24,800.00
258.90
5,000.00
1,360.90
205.00
140.00
23,200.00
258.90
5,000.00
1,360.90
210.00
140.00
21,600.00
258.90
5,000.00
1,360.90
210.00
140.00
21,600.00
258.90
5,000.00
13,067.95
31,541.30
30,164.80
28,569.80
28,569.80
Production Costs
A Direct Costs
Raw Materials
Wages/Salaries to Production Staff
Utilities/Factory Overhead Expenses
Depreciation
Sub Total
B. Indirect Costs
Directors/Management & Staff Salaries
Administrative & general expenses
Selling expenses-Promotion &advertisement
Amortization and finance charges
Insurance
Incidental Expenses
Sub Total
Yr 3
$ 000
Yr4
Yr5
Total Costs
1,131,183.13
1,217,459.23
1,285,887.75 1,291,187.85
1,289,259.05
3,327,176.87
3,512.300.77
3,723,272.25 3,745,572.15
3,747,500.05
Tax @ 40%
Profit after Tax
1,330,870.74
1,996,306.13
1,404,920.30
2,107,380.47
1,489,308.79 1,498,228.86
2,233,963.35 2,247,343.29
1,499,000.38
2,248,500.66
Year 0
Year 1
Year 2
Year 3
Year 4
Year 5
4,930.00
80,000.00
-
3,327,176.87
2,474.80
3,512,300.77
2,327.15
3,723,272.25
2,168.60
3,745,572.15
2,063.70
3,747,500.95
1,045.80
84,930.00
3,329,651.67
3,514,627.92
3,725,440.85
3,747,635.85
3,749,446.75
8,031.25
40,235.30
4,000.00
500.00
237.50
1,350.00
2,500.00
28,064.70
11.25
1,000.00
30,000.00
-
5,000.00
500.00
2,000.00
35,000.00
10,000.00
500.00
40,000.00
-
5,000.00
1,000.00
40,000.00
-
10,000.00
40,000.00
-
84,930.00
31,000.00
42,500.00
50,500.00
46,000.00
50,000.00
1,330,870.74
--
1404,920.30
445,836. 00
1,489,308.90
472,976.00
1,498228.86
500,916.00
1,499,000.38
503,676.00
Sub Total
1,330,870.74
1,850,756.30
1,962,284.90
1,999,144.86
2,002,676.38
1,361,870.74
1,893,256.30
2,012,784.90
2,045,144.86
2,052,676.38
Total Application
84,930.00
Cash Surplus
1,967,780.93
1,621,371.62
1,712,655.95
1,702,490.99
1,696,770.37
-WWW
3,589,152.55
5,301,808.50
7,004,299.49
8,701,069.86
Yr 1
Yr 2
Yr 3
Yr 4
Yr 5
54,354.05
54,354.05
2,500.00
54,354.05
2,474.80
51,879.25
-
54,354.05
4,801. 90
49,552.10
-
54,354.05
6,970.50
47,383.50
54,354.05
9,034.20
45,319.80
54,354.05
10,980.00
43,374.00
-
Sub Total
Current Assets
Stock of Material inputs(in Farms)
Stock of Finished Products Estimated
@ 1% of output
56,854.05
51,879.25
49,552.10
47,383.50
45,319.80
43,374.00
30,000.00
44,583.60
445,836.00
35,000.00
47,297.60
472,976.00
28,075.95
2,806,757.27
Taxation
Proposed Dividend
Total Liabilities
40,000.00
50,091.60
500,916.00
40,000.00
50,367.60
503,676.00
40,000.00
50,367.60
503,676.00
2,957,027.17
3,132,264.69
3,151,528.55
3,153,457.35
84,930.00
3,327,176.87
3,379,056.12
3,512,300.77
3,561,852.87
3,723,272.25
3,770,655.75
3,745,572.15
3,790,891.95
3,747,500.95
3,790,874.95
4,930.00
80,000.00
4,930.00
1,963,255.38
80,000.00
4,930.00
1,651,096.57
60,000.00
4,930.00
1,763,440.85
40,000.00
4,930.00
1,766,817.12
20,000.00
4,930.00
1,763,268.57
20,000.00
1,330,870.74
1,404,920.30
445,836.00
1,489,308.90
1,472,976.00
1,498,228.86
500,916.00
1,499,000.38
503,676.00
1,330,870.74
3,379,056.12
1,850,756.30
3,561,852.87
1,962,284.90
3,770,655.75
1,999,144.86
3,790,891.95
2,002,676.38
3,790,874.95
84,930.00
Part
Year of
Operation
Outstanding Principal
Interest on Outstanding
Principal @ 8% p.a
1
2
3
4
5
moratorium
20,000.00
20,000.00
20,000.00
20,000.00
80,000.00
60,000.00
40,000.00
20,000.00
-
6,400.00
4,800.00
3,200.00
1,600.00
1,600.00
6,400.00
24,800.00
23,200.00
21,600.00
21,600.00
17,600.00
97,000.00
80,000.00
B. Medium Term Loan and Amortization Plan of $80million
000
A total sum of $80,000,000.00 (Eighty million US dollars) is proposed for a medium- term loan offshore Nigeria for a total period of 5
years. The first year is sought as a period of moratorium in which only the interest due will be paid while the sum of $80million
dollars will be paid in four equal annual installment of $20,000,000.00(Twenty million US dollars) plus the interest due
Yr 2
Yr 3
Yr 4
Yr 5
2.5
1.89
1.89
1.89
1.89
44.70%
44.50%
44.59%
44.61%
44.64%
74.62%
74.25%
74.32%
74.36%
74.40%
17.5
13.1
8.76
4.38
4.38
59.07%
59.16%
59.24%
59.28%
59.31%
520.87
732.7
1,164.5
2,341.9
2,343.18
Times
Times
Times
Times
Times
2. Return of Sales =
Debts
Equity
X 100
X 100