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13.

PRELIMINARY COST ESTIMATION


Plant capacity = 10,903 tonnes per annum of DMF
13.1. Cost of major Equipments:
The costs of major equipments as per 2017 evaluated using cost indices are given in table.
13.1.
Table 13.1. Costs of Major Equipments
S. No. Equipment No’s Total Price in Rs.
1. Pumps 3 1,517,850
2. Mixers 1 1,381,550
3 Heat Exchangers 3 10,603,750
4 Heaters 1 11,142,000
5 Compressor 1 12,930,100
6 Reactors 2 39,832,100
7 Flash Vessels 2 11,594,850
8 Coolers 2 8,052,150
9 Distillation Columns 2 182,197,150
Total equipment cost 827,435,350

13.2. Fixed Capital Investment:


1. Total purchased equipment cost (TPEC) = 1.25×cost of major equipments
= 1034294188 Rs.
2. Cost of installation = 40% of TPEC
= 413717675 Rs.
3. Insulation cost = 2% of TPEC
= 20685883.75 Rs.
4. Cost of instruments and controls = 30% of TPEC
=310288256.3 Rs.
5. Cost of piping = 30% of TPEC
= 310288256.3 Rs.
6. Cost of electrical insulation = 20% of TPEC
= 206858837.5 Rs
7. Building including service and land (BSL) = 20000000 Rs.
8. (i) Roads and walls = 8000000 Rs.
(ii) Fences = 30% of BSL
= 902500 Rs.
9. Account, construction and engineering = 20% of TPEC
= 206858837.5 Rs.
10. Fixed capital = sum of (1) to (9)
= 2532394434 Rs.
11. Contingency = 10% of fixed costs
= 253239443.4 Rs
Total fixed costs = Fixed capital + Contingency
= 2785633877 Rs.
13.3. Manufacturing Cost:
13.3.1 Direct manufacturing cost:
(a) Cost of Raw material = 1498200000 Rs.
(b) Operating Direct Supervision Electrical Labour:
The pay scale for each designation is given under table 12.2.
Table 13.2. Pay Scale for Each Designation
S.No. Designation No’s Pay/month Rs.
1 Head of Department 1 100000
2 Production manager 3 75000
3 Asst. Manager 6 40000
4 Shift engineer 4 25000
5 Shift operator 6 15000
6 Chemist 3 `10000
7 Unskilled operator 8 8000
8 Maintenance engineer 3 15000
9 Boiler attendants 3 5000
10 Maintenance staff 3 5000
11 Clerical staff 6 5000

Total salary = 954000 Rs. /month

= 11448000 Rs. /annum

91
(1) Utilities 10% of raw materials = 1498200000 Rs.
(2) Maintenance & repairs 6% of fixed capital investment = 151943666 Rs
(3) Operating supplies 20% of maintenance cost = 30388733.21 Rs.
(4) Laboratory charges 20% of operating supplies = 6077746.642 Rs.
Direct Manufacturing Cost = 3196258146 Rs.
13.3.2 Fixed charges:
1. Depreciation:
a.10% of fixed capital for machinery and equipments = 253239443.4 Rs
b.3% of initial cost of building = 600000 Rs.
Total sum = 253839443.4 Rs.
2. Local Taxes = 2% of fixed capital = 50647888.68 Rs.
3. Insurances = 1% of fixed capital = 25323944.34 Rs.
4. Fixed Manufacturing cost = sum of (1) to (3) =5836500719.8 Rs
13.3.3 Plant Overhead:

Plant Overhead = 60% of operating labour, supervision and electric labour


=21819887.9 Rs.

Total manufacturing cost = 1498200000+3196258146+21879887.91


= 9054638753 Rs.
General Expenses:
(a)Administration cost = 30% of labour = 5000000 Rs
(b)Distribution cost = 5% of manufacturing cost = 291825036 Rs
(c)Research and development cost = 3% of manufacturing cost
=175095021.6 Rs
Total general expenses = 471920057.6 Rs.
Total production cost = manufacturing cost + general expenses
= 9708246701 Rs

13.4 Working capital Investment:


25% of fixed capital investment = 633098608.5
Total Capital investment = total fixed capital + working capital
= 3418732486 Rs
13.5 Profit:

The product can be sold at a price of 150 per kg


Product sales = 9534000000 -9054638753
= 47,93,61,247 Rs.
13.5.1 Income Tax Calculation:
Sales tax deduction = 2 % of sales
= 190680000 Rs.
Taxable income = Gross profit-sales tax
= 479361247-190680000
= 288681247 Rs.
Income Tax = 40% (Gross profit-sales tax)
= 115472498.8 Rs.
Pay out time = Fixed capital investment/Net profit
= 252394434/363888748

= 6.99≅7 Years