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Beximco Pharmaceuticals Ltd (Beximco Pharma) is an emerging generic drug player committed
to providing access to affordable medicines. Companys state-of-the-art manufacturing facilities
have been accredited by the regulatory authorities of USA, Australia, European Union, Canada,
and Brazil, among others, and it currently focuses on building presence in many emerging and
developed markets around the world.
Beximco Pharma is consistently building upon its portfolio and currently producing more than
500 products encompassing broad therapeutic categories and the Company has created strong
differentiation by offering a range of high-tech, specialized products which are difficult to
imitate.
The main manufacturing site is spread across a 22-acre area located near the capital city, Dhaka,
which houses facilities for manufacturing tablets, capsules, intravenous fluids, liquids, creams,
ointments, suppositories, metered dose inhalers, ophthalmic drops, large volume parenterals,
sterile ophthalmics, prefilled syringes, lyophilized injectables etc. The site has its own utility
infrastructure to ensure adequate generation and distribution of electricity with an installed
capacity of 10 MW, besides having water purifying and liquid nitrogen generation facilities. Our
penicillin units (both API and formulation) are located separately at Kaliakoir, 21 km from the
main site.
Beximco quality cost report is to be based on the following data:
Depreciation of test equipment ........................................ $75,000
Rework labor and overhead ............................................. $11,000
Quality circles .................................................................. $46,000
Quality training................................................................ $94,000
Test and inspection of incoming materials ...................... $64,000
Product recalls ................................................................. $71,000
Net cost of scrap .............................................................. $12,000
Re-entering data because of keying errors ...................... $52,000
Cost of field servicing and handling complaints ............. $25,000
Required:
Prepare a Quality Cost Report in good form with separate sections for prevention costs, appraisal
costs, internal failure costs, and external failure costs.
The following data (in thousands of dollars) have been taken from the accounting records of
Beximco for the just completed year.
Sales ................................................................................ $870
Purchases of raw materials ............................................. $190
Direct labor ..................................................................... $200
Manufacturing overhead ................................................. $230
Administrative expenses ................................................. $150
Selling expenses .............................................................. $140
Raw materials inventory, beginning ............................... $10
Raw materials inventory, ending .................................... $40