A

STUDY ON
“COST VOLUME PROFIT ANALYSIS AT K.P.C.L”
Project report submitted in partial fulfillment for the Award of the Degree
In
BACHELOR OF BUSINESS ADMINISTRATION
To
BANGALORE UNIVERSITY
Submitted by
Girish.V
(Reg No.14BRC26011)
Under the guidance of
Dr.usha
Department Of Management

SRI JAGADGURU RENUKACHARYA COLLEGE OF SCIENCE, ARTS AND

COMMERCE
BANGALORE-09
2016-2017
SRI JAGADGURU RENUKACHARYA COLLEGE OF SCIENCE, ARTS AND
COMMERCE

BANGALORE-09

CERTIFICATE
This is to certify that this project report entitled “A STUDY ON COST
VOLUME PROFIT ANALYSIS AT K.P.C.L” ,in Bangalore, submitted by
GIRISH.V(14BRC26011), is a bonafide work of dissertation carried out
by him during the year 2016-2017.
This report was presented in partial fulfillment of the requirement for
the award of degree in Bachelor of Business ADMINISTRATION
as prescribed by the Bangalore University.

Place: Bangalore DR.S. LOKANATHA

Date: PRINCIPAL
SRI JAGADGURU RENUKACHARYA COLLEGE OF SCIENCE, ARTS AND
COMMERCE

BANGALORE-09

CERTIFICATE
This is to certify that this project report entitled A STUDY ON COST
VOLUME PROFIT ANALYSIS AT K.P.C.L”in Bangalore, submitted by
GIRISH.V (14BRC26011), is a bonafide work of dissertation carried out
by him during the year 2016-2017.

This report was presented in partial fulfillment of the requirement for

the award of degree in Bachelor of Business Administration as
prescribed by the Bangalore University.

Place: Bangalore DR. MEERA B

Date: HOD
Department of management
SRI JAGADGURU RENUKACHARYA COLLEGE OF SCIENCE, ARTS AND
COMMERCE

BANGALORE-09

CERTIFICATE
This is to certify that this project report entitled A STUDY ON COST
VOLUME PROFIT ANALYSIS AT K.P.C.L”in Bangalore, is based on original
project study conducted by GIRISH.V (14BRC26001) under my
guidance. He has attended the required guidance classes held this
project report is not formed a basis for the award of any other Degree
of any university or institution.

Place: Bangalore MR. DR.MEERA.B

Date: (project guide)
 ACKNOWLEDGEMENT

I take this opportunity to express my gratitude to Dr S.LOKANATHA.,

Principal, Sri Jagadguru Renukacharya College of Science, Arts and
Commerce for permitting me to undertake my project on

A STUDY ON COST VOLUME ANALYSIS AT K.P.C.L”and I am grateful to

principal for encouraging me to complete this project.

I am thankful to project guide DR.MEERA.B, Department of Business

Administration for her guidelines to me by offering suggestions and also
making useful comments during entire course of my study.

I am highly thankful to Mr. SUNIL for giving me opportunity to do project.

I am greatly thankful to DR. MEERA B HOD DEPARTMENT OF

MANAGEMENT for the guidelines throughout this project.

Finally I thank my family and friends who have helped me to successfully

complete this project work.

GIRISH.V

Reg No:( 14BRC26011)

 DECLARATION

I declare that this study entitled A STUDY ON COST VOLUME ANALYSIS

AT K.P.C.L”in Bangalore is a record of independent research work
submitted by me as per the requirements of the curriculum of the
Bachelor of Business Administration course of Bangalore University
under the Supervision & Guidance of DR.MEERA.B

Place: Bangalore GIRISH.V

Date: Reg No: 14BRC26011

 INDEX

CHAPTER CONTENTS PAGE NO

1 INTRODUCTION
1.1 INDUSTRY PROFILE
1.2 INTRODUCTION TO THE
TOPIC

2 RESEARCH DESIGN

3 COMPANY PROFILE

4 DATA ANALYSIS AND

INTERPRETATION

5 SUMMARY OF FINDINGS AND

CONCLUSION

6 RECOMMENDATIONS AND
SUGGESTION

8 BIBLIOGRAPHY
 LIST OF TABLES

TABLE TITLE PAGE NO

NO

4.1 SALES REVENUE FROM WIND POWER 22

GENERATION (IN MU)

4.2 SALES REVENUE FROM WIND POWER 23

GENERATION (IN CRORES)

4.3 FIXED, VARIABLE AND TOTAL COST OF WIND (IN 24

CRORES)

4.4 COST PER UNIT OF WIND POWER GENERATION 25

(IN CRORES)

4.5 PROFIT OR LOSS OF WIND POWER GENERATION 26

(IN CRORES)

4.6 SOLAR POWER GENERATION (IN MU) 27

4.7 SALES REVENUE FROM SOLAR POWER 28

GENERATION (IN CRORES)

4.8 FIXED, VARIABLE AND TOTAL COST OF SOLAR 29

POWER GENERATION (IN CRORES)

4.9 COST PER UNIT OF SOLAR POWER GENERATION 30

(IN CRORES)
4.10 PROFIT OR LOSS OF SOLAR POWER GENERATION 31
(IN CRORES)

4.11 RTPS POWER GENERATION (IN MU) 32

4.12 SALES REVENUE FROM RTPS POWER 33

GENERATION (IN CRORES)

4.13 FIXED, VARIABLE AND TOTAL COST OF RTPS 34

POWER GENERATION (IN CRORES)

4.14 COST PER UNIT OF RTPS POWER GENERATION 35

(IN CRORES)

4.15 PROFIT OR LOSS OF RTPS POWER GENERATION 36

(IN CRORES)

4.16 BEP OF RTPS POWER GENERATION (IN MU) 37

4.17 BTPS POWER GENERATION (IN MU) 38

4.18 SALES REVENUE FROM BTPS POWER 39

GENERATION (IN CRORES)
4.19 FIXED, VARIABLE AND TOTAL COST OF BTPS 40
POWER GENERATION (IN CRORES)

4.20 COST PER UNIT OF BTPS POWER GENERATION 41

(IN CRORES)

4.21 PROFIT OR LOSS OF BTPS POWER GENERATION 42

(IN CRORES)

4.22 BEP OF BTPS POWER GENERATION (IN MU) 43

4.23 HYDEL POWER GENERATION (IN MU) 44

4.24 SALES REVENUE FROM HYDEL POWER 45

GENERATION (IN CRORES)

4.25 FIXED, VARIABLE AND TOTAL COST OF HYDEL 46

POWER GENERATION (IN CRORES)

4.26 COST PER UNIT OF HYDEL POWER GENERATION 47

(IN CRORES)

4.27 PROFIT OR LOSS OF HYDEL POWER GENERATION 48

(IN CRORES)

4.28 BEP OF HYDEL POWER GENERATION (IN MU) 49

4.29 DIESEL POWER GENERATION (IN MU) 50

4.30 SALES REVENUE FROM DIESEL POWER 51

GENERATION (IN CRORES)

4.31 FIXED, VARIABLE AND TOTAL COST OF DIESEL 52

POWER GENERATION (IN CRORES)

4.32 COST PER UNIT OF DIESEL POWER GENERATION 53

(IN CRORES)

4.33 PROFIT OR LOSS OF DIESEL POWER GENERATION 54

(IN CRORES)

4.34 BEP OF DIESEL POWER GENERATION (IN MU) 55

 LIST OF GRAPHS

GRAPH TITLE PAGE NO

NO

4.1 WIND POWER GENERATION (IN MU) 22

4.2 SALES REVENUE FROM WIND POWER 23

GENERATION (IN CRORES)

4.3 FIXED, VARIABLE AND TOTAL COST OF WIND (IN 24

CRORES)

4.4 COST PER UNIT OF WIND POWER GENERATION 25

(IN CRORES)

4.5 PROFIT OR LOSS OF WIND POWER GENERATION 26

(IN CRORES)

4.6 SOLAR POWER GENERATION (IN MU) 27

4.7 SALES REVENUE FROM SOLAR POWER 28

GENERATION (IN CRORES)

4.8 FIXED, VARIABLE AND TOTAL COST OF SOLAR 29

POWER GENERATION (IN CRORES)

4.9 COST PER UNIT OF SOLAR POWER GENERATION 30

(IN CRORES)

4.10 PROFIT OR LOSS OF SOLAR POWER GENERATION 31

 (IN CRORES)

4.11 RTPS POWER GENERATION (IN MU) 32

4.12 SALES REVENUE FROM RTPS POWER 33

GENERATION (IN CRORES)

4.13 FIXED, VARIABLE AND TOTAL COST OF RTPS 34

POWER GENERATION (IN CRORES)

4.14 COST PER UNIT OF RTPS POWER GENERATION 35

(IN CRORES)

4.15 PROFIT OR LOSS OF RTPS POWER GENERATION 36

(IN CRORES)

4.16 BEP OF RTPS POWER GENERATION (IN MU) 37

4.17 BTPS POWER GENERATION (IN MU) 38

4.18 SALES REVENUE FROM BTPS POWER 39

GENERATION (IN CRORES)
4.19 FIXED, VARIABLE AND TOTAL COST OF BTPS 40
POWER GENERATION (IN CRORES)

4.20 COST PER UNIT OF BTPS POWER GENERATION 41

(IN CRORES)

4.21 PROFIT OR LOSS OF BTPS POWER GENERATION 42

(IN CRORES)

4.22 BEP OF BTPS POWER GENERATION (IN MU) 43

4.23 HYDEL POWER GENERATION (IN MU) 44

4.24 SALES REVENUE FROM HYDEL POWER 45

GENERATION (IN CRORES)

4.25 FIXED, VARIABLE AND TOTAL COST OF HYDEL 46

POWER GENERATION (IN CRORES)

4.26 COST PER UNIT OF HYDEL POWER GENERATION 47

(IN CRORES)

4.27 PROFIT OR LOSS OF HYDEL POWER GENERATION 48

(IN CRORES)

4.28 BEP OF HYDEL POWER GENERATION (IN MU) 49

4.29 DIESEL POWER GENERATION (IN MU) 50

4.30 SALES REVENUE FROM DIESEL POWER 51
GENERATION (IN CRORES)

4.31 FIXED, VARIABLE AND TOTAL COST OF DIESEL 52

POWER GENERATION (IN CRORES)

4.32 COST PER UNIT OF DIESEL POWER GENERATION 53

(IN CRORES)

4.33 PROFIT OR LOSS OF DIESEL POWER GENERATION 54

(IN CRORES)

4.34 BEP OF DIESEL POWER GENERATION (IN MU) 55