Beruflich Dokumente
Kultur Dokumente
expenses
(100%)Total
11,11,621.001,33
,39,452.00
FIXED COST:Sr.NoParti
culars
P.M.P.A.0 1
W a g e s
( 2 0 % ) 2 7 ,
1 0 0 . 0 0 3 ,
2 5 , 2 0 0 . 0
0 02Power
and
fuels(10%)
1,600.0019,2
00.000 3 I n t e
rest on
w/c
(20%)9,38
6.001,12,6
3 2 . 0 0 04Inte
rest on term
loans
(80%)29,096
.003,49,152.
0 0 05Office,
selling ,
distributionexpe
nses
(90%)1 5 , 3 0 0 . 0 0
1,83,600.0006
Depreciation(1
00%)
75,625.009,07,
5 0 0 . 0 0 Tot a l
1,58,107.0018,9
7,284.00
COST OF THE
PRODUCTION
:-Sr.
noParticulars 1
month 1
year 0 1 R a w
materials
9,15,000.00
1,09,80,000
.0002Salar
y and
wages1,35,
500.0016,2
6 , 0 0 0 . 0 0 03
Other
manufacturin
g expenses1 2 , 0 0 0
.001,44,000.0
004Consuma
bles
12,000.001,4
4,000.000 5 R
epairing of
machine20,
000.002,40
, 0 0 0 , 0 0 06D
epreciation
@10%07Plant
and
machineries
65,833.007,90
,000.00Furnit
ure
1460.0017,50
0 . 0 0 Total
11,49,793.001,37
,97,516.00
31
ESTIMATED
SALE:Sr. noItems No
itemssold/monthPr
ice/itemMonthysale
sAnnually sales01
6mm plywood
sheets
3 * 6 2 1 7 2
0 1 5 , 1 2 0 .
0
4
3
6
9
0
9
0
,
*
0
0
4
4
1
0
6
.
0
1 , 8 1 , 4
. 0 0 3 * 8
9 6 0 3 2 ,
0 . 0 0 3 ,
, 6 8 0 0 .
4 * 6 5 0
0 4 8 , 0 0
0 0 5 , 7 6
0 0 . 0 0 4
8
5
01 2 8 0 6 4 ,
000.007,68,0
00.00T O T A
L 1 6 5 1 , 5 9 ,
7 6 0 . 0 0 1 9 ,
1 7 , 1 2 0 . 0 0
02
8 mm plywood
sheet
3 * 6 3 0 1 0
8 0 3 2 4 0 0 .
0 0 3 , 8 8 , 8
0 0 . 0 0 3 * 8
4 4 1 4 4 0 6
3 3 6 0 . 0 0 7
, 6 8 , 0 0 0 .
0 0 4 * 6 6 7 1
4 4 0 9 6 4 8 0
. 0 0 1 1 , 5 7
, 7 6 0 . 0 0 4
* 8 6 6 1 9 2 0
1 , 2 6 , 7 2 0 .
0 0 1 5 , 2 0 , 6
4 0 . 0 0 T O T
A L 2 0 7 3 , 1
9 , 6 0 0 . 0 0 3
8 , 3 5 , 2 0 0 .
0 0 03
12 mm plywood
sheet
3 * 6 4 4 1 4 4
0 6 3 , 3 6 0 .
0 0 7 , 6 0 , 3
2 0 . 0 0 3 * 8
6 6 1 9 2 0
1 , 2 6 , 7 2 0
. 0 015,20,640.00
4 * 6 1 0 0 1 9 2
0 1 , 9 2 , 0 0 0
. 0 0 2 3 , 0 4 ,
0 0 0 . 0 0 4*8
10025602,56,
000.0030,72,0
00.00
TOTAL
3006,38,08
0.0076,56,9
6 0 . 0 0 04
18 mm plywood
sheet
3 * 6 2 5 2 1 6
0 5 4 , 0 0 0 .
0 0 6 , 4 8 , 0
0 0 . 0 0 3 * 8
3 3 2 8 8 0 9 5
, 0 4 0 . 0 0 1
1 , 4 0 , 4 8 0 .
0 0 4 * 6 5 0 2
8 8 0 1 , 4 4 , 0
0 0 . 0 0 1 7 , 2
8 , 0 0 0 . 0 0 4
* 8 5 0 3 8 4 0
1 , 9 2 , 0 0 0 .
0 0 2 3 , 0 4 , 0
0 0 . 0 0 T O
T A L 5 8
, 2 0 , 4
8 0 . 0 0
1,92,29,760
32
PROFITABILITY:S r . n o P a r t
i c u l a r s
P . M P . A . 0
1 S a l e s 1 6
, 0 2 , 4 8 0 .
0 0 1 , 9 2 , 2
9 , 7 6 0 . 0 0
02Less Cost of
production11,4
9,793.001,37,9
7,516.000 3 G r
o s s profit4,52,6
87.0054,32,244.
000 4 L e s s
O ffi c e ,
s e l l i n g , distributio
n1 7 , 0 0 0 . 0 0 2 , 0 4
,000.0005Less
Interest on
loan@ 1 1 %
(PNB)46,93
3.005,63,1
96.00@8.5
%
(SIDC)36,3
70.004,36,4
40.000 6 N e
t
p r o f i t 3 , 5
2 , 3 8 4 . 0 0
4 2 , 2 8 , 6 0
8 . 0 0
BREAK EVEN
POINT
:Formula
used FIXED
COSTB.E.P=
_______________
CONTRIBUTION
CONTRIBUTION
=SALESVARIABLE
COSTCONTRIBU
TION=Rs 1, 92,
29,760.00-1, 33,
39,452.00=58,
90,308.0018,
97,284.00B.E.P=
_____________
X100 =32.21%