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1.‘Executive Summary
2.‘Customer
3.‘Competition
4.‘Supply
5.‘Marketing
6.‘Human Resource
7.‘Operations
8.‘Financial




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‘ Œype - Private Limited

‘ Gndustry - Dairy

‘ Head Quarter - Patna (Bihar)

‘ Distribution Area-Ara, Samastipur, Chhapra, Hajipur, Jahanabad

‘ Revenue -

‘ Employee - 121

‘ oebsite - www.amrutdairies.com

    

´GSGON: Be the choice. Be the leader.Because life is too big to play


small.

MGSSGON:

‘ Providing quality product at affordable price


‘ Œo create employment leading toward the upliftment of state.




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Œhe Business Model of Amrut contains various products of Milk, in liquid form,
condensed form and dried form.

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MARKEŒ SEGMENŒAŒGON-

Œhe various products of Amrutis according to the different needs and preferences
of different customers. Œhe market is targeted accordingly with the preferences of
these customers.


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Bihar is one state with a large posibility of Milk Production. Since, there is a lesser
number of competition as compared to other states like Andhra Pradesh, Gujrat,
Madhya Pradesh..etc.

Œhe existing competitors of Amrut are as follows-

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-‘ Six Bihar State Cooperative Milk Producers Federation LŒD
(COMPFED)

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-‘ Sudha Dairies




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For any business to be developed various supplies in terms of various inputs are
needed, like the machineries, raw material, stationaries, etc. Gn Amrut Dairies the
major items to be supplied were-
‘ #- ´illagers
‘  $-

-‘ Own equipments (from Shanghai)

-‘ Cold storage- Rented equipments

-‘ Lab Œests- Contract to private laboratories


‘ - Government sector
‘   (Computers, stationeries«)

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Œhe product mix of Amrut dairies consists of various milk products.

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Œhe pricing of the products are done as per the competitors pricing strategy and our incurred
cost. Œhe pricing list of various products according to their NEŒ content are as follows-

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Œhe Amrut Dairies Plant is situated in Patna(Bihar) and the distribution areas are :

‘ Ara
‘ Samastipur
‘ Chhapra
‘ Hajipur
‘ Jahanabad

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ohat¶s the use when you make the product n its not known to the masses? Here
comes Promotion.

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A good work force is key to success. oe have aOrganisation chart that includes
Gnternal organization . Œhe chart is :

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oe first classify costs according to the three elements of cost:
a) Materials b) Labour c) Expenses

Product and Period Costs: oe also classify costs as either


1 Product costs: the costs of manufacturing our products; or
2 Period costs: these are the costs other than product costs that are charged to,
debited to, or written off to the income statement each period.

Œhe classification of Product Costs:

Direct costs: Direct costs are generally seen to be variable costs and they are called direct costs because
they are directly associated with manufacturing. Gn turn, the direct costs can include:

‘ Direct materials: plywood, wooden battens, fabric for the seat and the back, nails, screws, glue.
‘ Direct labour: sawyers, drillers, assemblers, painters, polishers, upholsterers
‘ Direct expense: this is a strange cost that many texts don't include; but (Gnternational Accounting
Standard) GAS 2, for example, includes it. Direct expenses can include the costs of special
designs for one batch, or run, of a particular set of tables and/or chairs, the cost of buying or
hiring special machinery to make a limited edition of a set of chairs.

Œotal direct costs are collectively known as Prime Costs and we can see that Product Costs are the
sum of Prime costs and Overheads.

Gndirect Costs: Gndirect costs are those costs that are incurred in the factory but that cannot be directly
associate with manufacture. Again these costs are classified according to the three elements of cost,
materials labour and overheads.

‘ Gndirect materials: Some costs that we have included as direct materials would be included here.
‘ Gndirect labour: Labour costs of people who are only indirectly associated with manufacture:
management of a department or area, supervisors, cleaners, maintenance and repair technicians
‘ Gndirect expenses: Œhe list in this section could be infinitely long if we were to try to include
every possible indirect cost. Essentially, if a cost is a factory cost and it has not been included in
any of the other sections, it has to be an indirect expense. Here are some examples include:
Depreciation of equipment, machinery, vehicles, buildings
Electricity, water, telephone, rent, Council Œax, insurance
Œotal indirect costs are collectively known as Overheads.
Particulars Amount Amount
Land(Rs. 20Lacs /Acre) 10,000,000
Building 1,90,000,000
Live Stocks(Cows + Buffaloes) 3,750,000
Furniture & Fixture 300,000
Lightening 525,000
Machineries 8,000,000
Gnstallation 1,000,000
Computers 200,000
Glass 400,000
2,14,175,000
Add: Purchase of Raw materials(Milk) 270,000
Add: Purchase Expenses (Fodder) 75,000
Less: Raw Materials Consumed 10,800
Direct oages (Labour) 375,000
Direct Charges 40,000
Prime cost (1) 2,14,094,200
Add :- Factory Over Heads:
Factory Rent (Œransport, Lab, Cold storage) 100,000
Factory Power 100,000
Printing Charges 65,000
Packaging 140,000
Gndirect Material (Maintainance) 250,000
Gndirect oages 20,000
Supervisor Salary 4,100,000
Factory Gnsurance 100,000
Factory Asset Depreciation 25,000
oorks cost Gncurred 4,900,000 2,18,994,200
Add:- Administration Over Heads:-
Asset Depreciation 9,000
Stationary Charges 5,000
Electricity Bill 20,000
Œelephone Exchange Charges 15,000
Other Office Expenses 2000
Cost of Production (3) 51,000 2,19,045,200
Less: Closing stock of Finished Goods 15,000
Cost of Goods Sold 2,19,030,200
Add:- Selling and Distribution OH:-
Sales man Commission 40,000
Œraveling Expenses 2,600
Advertisement 500,000
Delivery man expenses 1,000
Sales Œax 90,000
Cost of Sales (5) 633,600 2,19,663,800
Loss (balancing figure) 2,011,525
Sales 2,17,652,275

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