Você está na página 1de 9

14

Analysis of Break Even Point


Particulars

Sub

Total Amount Rs.

(Rs)
Sales Realisation
Variable Costs
Raw Material and
consumables
Power
Selling Expenses
Fixed Costs
Repair and Maintenance
Salary and Wages
Interest on term Loan
Depreciation
Total Fixed Expenses
Contribution
BEP
BEP (Rs)

288
187.2
14.4
28.8
2000
390000

57.6
9797 units
2821495

230.4

392000
395950.54
168348.54
564299.08

15

Project Implementation Schedule

Product Selection and Market Survey


Site Selection

November 2013 December


2013

Project Report Preparation


Loan Application for Fixed Assets

January 2014
February 2014

Site Development
Machinery Orders to be placed
Installation of Machinery
Power Connection
Recruitment of Manpower
Trail Production
Commercial Production

February 2014 March 2014

Last week of March 2014


April 2014

16

Annexure

16.1 Cost of Building and Machinery


Particulars

Sub Amount (Rs)

Grand Amount
(Rs)

Building
Site Development
Paint
P.O.P
Interior
Machinery
Flour Mixer
Divider
Deck Oven
Grand Total

2500000
30000
10000
20000
50000
5000
700000

60000

755000
3315000

Supplier: King Eagle Industrial Co. Ltd, No 123-7, Sec 3, Hoping E Road, Daan District, Taipel City 10675, Taiwan

16.2 Raw Material Requirement and Cost


Main raw materials required for the preparation of bread (Raw Material
requirement at 80% capacity):
Raw Material

Quantity (in kg)

Price (in Rs)

Maida Flour
Yeast
Butter
Wheat Flour
Honey
Tutti-Frutti
Chocolate-Chips
Edible
Artificial

61500
100
500
3500
25
50
150
30

2152500
75
50000
87500
6500
75000
20000
50

colours
Parmesan Cheese
Mayonnaise
Black Pepper
Whole Milk
Oats
Total

300
300
35
25
25

90000
3000
3500
625
2500
2491250

16.3 Working Capital Requirements


Items

Norms

in 2017-

Months
Raw materials(including consumables)

2018
320677
.50
37374.
48
16280.
55
374332
.53

Finished goods

0.1

Book debts

0.033

Total current assets


Less:

Working

Capital

Margin

(10%

0f

SALES)
Less: Trade credit for raw materials and
consumable stores
Working Capital Requirements

320677
.50

furnished

53655.
03

from Partner's Capital

16.4 Depreciation Calculation


Depreciation for firm will be:
Asset

Depreciation Rate

Depreciation Rate

Amount(R

for the firm

as per the Income

s.)

Tax Act
Building
Machinery
Misc. Fixed

5%
10%
10%

15%
10%

127151.463
40688.4681

10%

6
508.605852

Asset
168348.537

16.5 Interest Calculation


Scheduled Payment for each Financial Year: Rs. 607459.93
Payment

Beginning

Principal

Interest

Ending

for

Balance for

Amt for

Amt for

Balance in

Financial

Financial

resp

resp

resp

Year

Year

Financial

Financial

Financial

Year

Year

Year

2014

2200000.00

330408.57

277051.36

1869591.43

2015
2015

1869591.43

377879.84

229580.09

1491711.58

2016
2016

1491711.58

432171.52

175288.42

1059540.07

2017
2017

1059540.07

494263.52

113196.42

565276.55

2018
2018

565276.55

564713.39

42183.38

00.00

2019

16.6 Cost of Production and Profitability


A. Sales realisation
B. Cost of production
Raw materials
Power
Wages and salaries
Salary to partner
Jyotipriya
Avni
Sweta
Sneha
C. Selling expenses
Administration Expenses
D. Gross profit before interest
E. Total financial expenses
Interest on term loans

5920200.00

3848130.00
236808.00
400000.00
10000.00
10000.00
10000.00
10000.00
296010.00
5000.00
1094252.00
113196.42

Depreciation
G. Operating profit
H. Preliminary expenses written
of
I. Profit/Loss before tax
J. Provision for tax
K. Profit after tax
L. Less: Profit to Partners
M. Retained profit
N. Add: Depreciation
Preliminary expenses written
of
O. Net cash accruals

168348.54
812707.04
3000.00
809707.04
162696.65
647010.39
647010.39
168348.54
3000
818358.93

16.7 Cash Flow Statement


Initial
Operatio
ns

unds
ds
efore
with
dded

277531.4
6

458179.
46

641729.
06

922903.4
6

902903.4
6

881903.
46

859853.4
6

836700.
96

812

168348.5
4
3000

168348.
54
3000

168348.
54
3000

168348.5
4
3000

168348.5
4
3000

168348.
54
3000

168348.5
4
3000

168348.
54
3000

168

448880.0
0

629528.
00

813077.
60

1094252.
0

1074252

1053252

1031202

1008049
.50

983

32556.33

5905.80

6000.66

9192.24

215763.
98
466297.
64
682061.
62
448902.
32

221793.2
7
446642.1
3
668435.4
1
820092.7
1

225820.
42
427616.
38
653436.
80
1182859
.30

228

1543800

itten

dium
term

2200000

3743800
of
3370000
for
in

tal
30000

in
dium
term

330408.5
7

377879.
84

432171.
52

494263.5
2

565276.5
5

term

277051.3
6
0.00

229580.
09
0.00
0.00

113196.4
2
162696.6
5
0.00

42183.38

0.00

175288.
43
40283.5
2
0.00

640016.2
6
343800.0
0

613365.
73
152663.
74

653744.
13
168826.
01

779348.8
3
328159.4
7

194827.7
6
466124.6
2
1268412.
32
643062.6
4

(191136.
26)

16162.2
7

159333.
47

314903.1
7

(194160.3
2)

371190.
38

362766.5
9

354612.
70

346

t(A-

343800.0
0

ance
hand

343800.0
0

152663.7
4

168826.
01

328159.
47

643062.6
4

448902.3
2

820092.
71

1182859.
30

1537472
.00

188

fit of
3400000

ance
hand

409

637

153

16.8 Incremental Rate of Return


Year

Cash Flow
0
1
2
3
4
5
6
7
8
9
10

IRR

(343800.00)
152663.74
168826.01
328159.47
643062.64
448903.32
820092.71
1182859.3
1537472
1884120.67
2222924.16
81%