Professional Documents
Culture Documents
REPORT ON
BESHAN
PREPARED BY
CHORIYA RAHUL B.
ACADEMIC YEAR
2015-16
CLASS
T.Y.BBA
SUBMITED TO
SAURASHTRA UNIVERSITY
GUIDED BY
PROF. JATIN SHETH
COLLEGE
VIVEKANAND COLLEGE
OF
COMPUTER SCIENCE & MANAGEMENT
Date :
Place :- Rajkot
Signature of student
Project at a Glance.
Location.
Infrastructure, facilities
Market Analysis.
Production Process.
Personnel.
Production Capacity.
Ratio Analysis.
Suppliers.
5
Name of unit
:~
PC Private Limited.
Name of Products
:~
Beshan
Address of Communication :~
(Resi. Office)
IndustrialArea,G.I.D.C.
150/165, metoda,
Rajkot.
Types of Unit
:~
Partnership Firm.
Size of Unit
:~
:~
Location Of Unit
:~
IndustrialArea,G.I.D.C.
150/165,Metoda,Rajkot.
Partners
:~
No. of Shifts
:~
1 Shifts.
Promoter
(1)
(2)
Name
Vishal Kothari
Address
Purusharth
Aaradhana Socity,
Plot,
Age
28 years
26 year
Degree
M.B.A.
M.B.A.
Production Department
Marketing
Nature of
Department
Work &
Responsibility
Contribution
50%.
50%.
Experience
Fresh
Fresh
SR NO PARTICULARS
MONTH
1.
Preparation of Report
month
2.
1 month
3.
4.
1 month
Procurement
1 month
Power Connection
1 month
Installation of Machine
1 month
5.
1 month
6.
1 month
LABOURS :~
Generally all types of main power are available have at
RAW-MATERIALS :~
There is more transportation facility because of center
point of Saurashtra. From this we can easily get the raw materials
like gram , gram-dal , bags etc., We purchase raw materials from
Delhi, Aakola and also from Rajkot.
10
INDUSTRIAL ATMOSPHERE :~
There is better industrial atmosphere in metoda near
FINANCIAL FACILITIES :~
There are so many banks and individual many land
OTHER FACTORS :~
There are so many other factors, like electric
11
12
13
14
CLEANING :~
The gram are taken out of room and cleaned by
WASHING :~
To make Beshan, this is the second process of the
SEPARATING :~
After being washed grams are ready for separating
15
GRINDING :~
In this process the dal are grinding in to the
PACKING :~
In this part or we can say in this manufacturing
16
PARTICULAR
AREA
AREA
Land @ Rs 135
2,70,000
9,75,000
12,45,000
Total
17
NO.
PARTICULAR
1
2
3
4
1
1
1
1
Octroy Charge
+ Installation & Electrification 7,500
Charges
7,500
Total
6
7
8
9
Furniture
Tools
Computer & Telephones
Preliminary & Pre-operative
Expense
TOTAL
1,50,000
2,25,000
1,40,000
50,000
15,000
5,80,000
60,000
25,000
45,000
68,000
7,78,000
18
NO.
1
DESCRIPTION
MONTHLY
QTY. kg.
45000
19
No.
Description
Person
Marketing Manager
Finance Manager
Personnel Manager
Skilled Workers
Clerk
Accountant
Peons
Computer Operator
Total
17
20
PARTICULAR
Beshan
Total Rs ( P. A.)
1st year
2nd year
50%
100%
5,40,000 kg.
1,08,00,000
2,16,00,000
21
22
No.
PARTICULARS
Personnel
Other Expense
Utilities
Fixed Cost
Variable Cost
Source of Finance
10
Interest On Capital
11
12
Depreciation
13
Production Schedule
14
Details Of Sales
15
Cost of Production
16
Cost Sheet
17
Operating Statement
18
19
Balance Sheet.
23
No.
1
Details
Price
Machinery
a) Separator & Cleaning
1,50,000
2,25,000
c) Sent Figure
1,40,000
50,000
e) Octroy Charge
15,000
Total
5,80,000
Furniture
60,000
Tools
25,000
Computer
45,000
68,000
Total
7,78,000
12,45,000
24
NO.
Description
Nos.
Salar
y
Total
(P.M.)
Totla P.
a.
Production Staff
1
Skilled Workers
3,500
2 Semi-Skilled Workers
2,500
Total
7,000
84,000
20,000 2,40,000
27,000 3,24,000
Administration Staff
3 Accountant
3,500
3,500
42,000
4 Peons
2,000
2,000
24,000
5 Computer Operator
2,500
2,500
30,000
6 Clerks
3,000
3,000
36,000
Total
11,000 1,32,000
Manager
Marketing Manager
7 (partner
Finance Manager
8 Production Manager
Personnel Manager
(Partner)
12,000
12,000 1,44,000
12,000
12,000 1,44,000
Total
24,000 2,88,000
Total
62,000 7,44,000
25
DETAILS
AMT.
AMT.
(P. M.)
(P.A.)
900
10,800
Repair / Maintanance
3,400
40,800
1,200
14,400
Miscellaneous Expenses
600
7,200
Telephone Expense
3,500
42,000
Transport
5,600
67,200
Total
15,200 1,82,400
26
Details
Amt.
Amt
P.M.
P.A.
Power
14,000
1,68,000
Water
2,000
24,000
Total
16,000
1,92,000
27
PARTICULAR
1STYear
2nd year
Rs.
Rs.
Administration Staff
1,32,000
1,32,000
Managers
2,88,000
2,88,000
Other Expenses(60%)
1,09,440
1,09,440
28
Particular
1st year
2nd Year
Rs.
Rs.
Production Staff
3,24,000
6,48,000
Utilities
1,92,000
2,56,000
72,960
1,45,920
29
No.
1)
DETAILS
Two Months
P. A.
Raw Material
45000
Kg.
20
Rs.
18,00,000 1,08,00,000
900000
2)
3)
4)
Personnel
Fixed
70,000
4,20,000
Variable
54,000
3,24,000
Fixed
18,240
1,09,440
Variable
12,160
72,960
Utilities
32,000
1,92,000
Other Expenses
Total
19,86,400 1,19,18,400
30
No,
1)
DETAILS
Rs.
Rs.
Fixed Capital
a. Machinery
5,80,000
b. Furniture
60,000
c. Tools
25,000
d. Computer
45,000
68,000
Operative Exp.
f. Land & Building
2)
Working Capital
12,45,000
20,23,000
19,86,400`
(2 months)
Total Project Cost
40,09,400
40,10,000
31
No.
DETAILS
Rate
1.
2.
Amount
9%
24,06,000
11 %
16,04,000
40,10,000
32
No.
PARTICULAR
1st Year
2Nd Year
50%
100 %
Own Capital
2,16,540
2,16,540
Borrowed Capital
1,76,440
1,41,152
3,92,980
3,57,692
Total
33
No.
PARTICULAR
Opening Balance
2
3
1st Year
2nd Year
16,04,000
12,83,200
Payment Of Principal
3,20,800
3,20,800
Payment of Interest
1,76,440
1,41,152
4,97,240
4,61,952
Total
34
No.
1st year
Name Of Assets
2nd year
BUILDING
1
Building
Less : Depreciation @ 10 %
Depreciated Value
9,75,000
8,77,500
97,500
87,750
8,77,500
7,89,750
5,80,000
4,35,000
Less : Depreciation @ 25 %
1,45,000
1,08,750
Depreciated Value
4,35,000
3,26,250
25,000
21,250
3,750
3,187
21,250
18,063
Computer
45,000
18,000
Less : Depreciation @ 60 %
27,000
10,800
Depreciated Value
18,000
7,200
Tools
3
Tools
Less : Depreciation @ 15 %
Depreciated Value
Computer
4
60,000
51,000
9,000
7,650
51,000
43,350
35
1.
Particular
1st year 50 %
Rs.
Rs.
1,08,00,000
2,16,00,000
(45,000 X 12 X 20)
(90,000 X 12 X
20)
Total
1,08,00,000
2,16,00,000
36
Particular
Amt.
Amt.
10,80,000
10,80,000
Capacity Utilization
50 %
100 %
Production (Kg.)
5,40,000
10,80,000
54,000
54,000
10,800
4,86,000
10,26,000
24.5
24
1,19,07,000
24,62,400
Kg. Sold
Selling Price (Rs.)
Total Rs.
37
PARTICULARS
1st year
2nd year
Capacity Of Machinery 10,80,000 Kg. 1,08,000 Kg.
Capacity Utilization
Production Quantity
50 %
100 %
5,40,000 kg. 10,80,000 kg.
Variable cost
Raw Material
1,08,00,000
2,16,00,000
Labour
3,24,000
6,48,000
Utility
1,92,000
3,84,000
Other Expenses ( 40 % )
72,960
1,45,920
Total Variable Cost
1,13,88,960
2,27,77,920
Variable Cost Per Unit
21.09
21.09
Fixed cost
Dep. On Building
97,500
87,750
Dep. On Plant & Machinery
1,45,000
1,08,750
Dep. On Computer
27,000
10,800
Dep. On Tools
3,750
3,187
Dep. On Fixed Asset
9,000
7,650
Labour
4,20,000
4,20,000
Other Exp. (60 %)
1,09,440
2,18,880
Int. On Capital
3,92,980
3,57,692
Total Fixed Cost
12,04,670
12,14,709
Total Cost
V.C. + F.C.
1,25,93,630
2,39,92,629
Total Cost Per Kg.
23.50
26.65
38
DETAIL
Raw Material
Utility
Direct Wages
Price
1st year
2nd year
P.U. 5,40,000 Kg. 9,00,000 Kg.
1,44,000
2,18,137
48,960
14,400
2,30,57,497
18,000
70,000
42,000
24,000
30,000
36,000
1,44,000
2,16,540
1,41,152
2,37,79,189
13,23,000
17,90,000
2,23,15,037
27,000
18,000
2,25,22,037
21,01,963
2,46,24,000
39
PARTICULAR
(A) Total Sales
Cost Of Operation
Raw Material
Utility
Wages
Total Cost
Add : Op. Stock
Less :
Closing Stock
(B) Total Operating Cost
(C) Gross Profit [ A B]
Indirect Expenses
Fixed
Variable
Salary Of Staff
Depreciation
Preliminary Exp.{W.D.}
(D) Total Indirect Exp.
(E) E.B.I.T. [C D]
Interest of Owners Loan
Interest On Bank Loan
(F) Total Interest
(G) E.B.T. [E F]
(H) Tax @ 35 %
(I) E.A.T. [G H ]
Add : Depreciation
Less : Payment Of
Installment
Net Cash Received
1ST year
Rs.
2nd year
Rs.
1,19,07,000 2,46,24,000
1,08,00,000 2,16,00,000
1,92,000
3,84,000
3,24,000
6,48,000
1,13,16,000 2,26,32,000
13,23,000
13,23,000
17,90,000
99,93,000 2,13,09,000
19,14,000
33,15,000
1,09,440
72,960
4,20,000
2,82,250
10,200
8,94,850
1,09,440
1,45,920
4,20,000
2,18,137
8,670
9,02,167
10,19,150
2,16,540
1,76,440
3,92,980
6,26,170
2,19,160
4,07,010
2,82,250
3,20,800
24,12,833
2,16,540
1,41,152
3,57,692
20,55,141
7,19,300
13,35,841
2,18,137
3,20,800
3,68,461
12,33,178
40
1st year
Rs.
DETAILS
Sales
Closing Stock
Total
1,19,07,000
13,23,000
1,32,30,000
Expenditure
Opening Stock
Purchase
Utility
Wages
Other Expense
a) Postage & Stationary
b) Repair & Maintenance
c) Advertisement & Publicity
d) Miscellaneous Exp.
e) Telephone Exp.
f) Transport
Salary
Depreciation
a) Building
b) Plant & Machinery
c) Tools
d) Computer
e) Fixed Assets
Preliminary Exp. {W. D}
Interest
a) Own Loan
b) Borrowed Loan
1,08,00,000
1,92,000
3,24,000
10,800
40,800
14,400
7,200
42,000
67,200
4,20,000
97,500
1,45,000
3,750
27,000
9,000
10,200
2,16,540
1,76,440
Income Tax
Profit After Tax
2,19,160
4,07,010
Total
13,23,000
41
1st year
Rs.
DETAILS
Liabilities
Own Capital
Net Profit
24,06,000
4,07,010
Loan Borrowed
Less : Loan Repayment
Net Loan Borrowed
16,04,000
3,20,800
12,83,200
Creditors
50,000
41,46,210
Total
Assets
Fixed Asset
Less : Depreciation
Net Assets
19,55,000
2,82,250
16,72,750
Debtors
Closing Stock
6,11,660
13,23,000
Preliminary Expenses
Less : Written Down
Net Preliminary
68,000
10,200
57,800
Cash
Bank Balance
Total
2,00,000
2,81,000
41,46,210
42
2nd year
Rs.
DETAILS
Liabilities
Own Capital
Net Profit
24,06,000
13,35,841
Loan Borrowed
Less : Loan Repayment
Net Loan Borrowed
12,83,200
3,20,800
9,62,400
Creditors
70,000
47,74,241
Total
Assets
Fixed Asset
Less : Depreciation
Net Assets
16,72,750
2,18,137
14,54,613
Debtors
Closing Stock
7,70,498
17,90,000
Preliminary Expenses
Less : Written Down
Net Preliminary
57,800
8640
49,130
Cash
Bank Balance
Total
3,00,000
4,10,000
47,74,241
43
3rd year
Rs.
DETAILS
Liabilities
Own Capital
Net Profit
24,06,000
20,50,350
Loan Borrowed
Less : Loan Repayment
Net Loan Borrowed
9,62,400
3,20,800
6,41,600
Creditors
Total
1,10,000
52,07,950
Assets
Fixed Asset
Less : Depreciation
Net Assets
14,54,613
1,74,070
12,80,543
Debtors
Closing Stock
8,60,000
19,95,500
Preliminary Expenses
Less : Written Down
Net Preliminary
49,130
7,370
41,760
Cash
Bank Balance
Total
4,55,000
5,75,146
52,07,950
44
4,07,010 X 100
1,19,07,000
3.42 %
Gross Profit
Sales
X 100
19,14,000 X 100
1,19,07,000
16.07 %
45
Return On Investment
Cost Of Capital
:~
EBIT
Sales
X 100
10,19,150
40,10,000
X 100
25.40 %
:~
3,92,980 X 100
40,10,000
9.80 %
46
Break
even
analysis
refers
to
system
of
47
Contribution
B.E.P.
[ in unit]
Contribution
24.5 - 21.09
Fixed Cost
X Capacity Utilization
Contribution P.U.
12,04,670 X 50 %
3.41
1,76,638 Kg.
12,04,670 + 4,07,010
16,11,680 Rs.
48
B.E.P.
[ in % ]
P. V. Ratio =
Fixed Cost
Contribution
X Capacity Utilization
12,04,670 X 50 %
16,11,680
37.37 %
C X 100
S
=
16,11,680 X 100
1,19,07,000
13.50 %
49
Machinery :
JK PVT. LTD.
Puna Highway
Industrial Area.
MUMBAI
Raw Materials :
Dalal Narendra Popat
Canvassing Agent,
Kirana Market , Kothari Bazar,
AKOLA (M.S.)
M/s. DEEPAK CANVASING AGENT
CANVASING AGENT
NATARAJ CHAMBER,BARADAN GALI
DANAPITH,
RAJKOT- 360001
50
1. The industry will bear the loan liability of Rs. 1604000 from
Raj Bank.
51
52