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Sales Turnover

Excise Duty
Opening Stock of Raw Materials
Purchases of Raw Material
Closing Stock of Raw Materials
Closing Stock Of WIP
Closing Stock of Finished Goods
Closing Stock of Other Materials
Opening Stock of WIP
Opening Stock of Finished Goods
Opening Stock of Other Materials
Power & Fuel Cost
Employee Cost
Freight Inwards & Transport charges
Packing Materials
Stores Consumed
Repairs - Plant & machinery
Repairs - Factory Building
Repairs - Others
Other Operating Expenses
Rent,Rates and Taxes paid (sales related)
Lease Rent / Hire Charges paid
Sales Tax
Insurance
Discount paid
Advertisement
Commission expenses on sales
Distribution Expenses
Legal Expenses
Travel Expenses
Printing and Stationery
Audit Expenses
Royalty and technical fees

Ambuja Cements
2009
7089.89
907.8
53.05
621.19
84.13
119.98
78.01
27.75
85.94
53.44
23.74
1325.69
256.85
208.25
210.53
221
67.98
14.14
16.41
1.82
20.09
0
7.92
14.2
75.04
53.94
12.8
1037.65
0
0
0
1.74
75.81

2008
6396.2
798.29
46.39
451.94
53.05
85.94
53.44
23.74
45.85
38.55
18.22
1019.77
194.96
162.69
180.03
162.43
52.65
13.72
7.84
2.96
11.39
0
9.08
12.89
71.06
40.72
10.48
955.62
0
0
0
1.4
74.69

Ultra tech
2009
7160.42
774.92
43.26
720.82
68
176.99
67.82
0
102.35
56.12
0
1715.06
212.64
162.86
0
412.99
92.58
7.59
22.59
0
37.01
8.58
0
8.21
56.56
105.65
23.17
1071.08
27.5
24.03
10.93
0
0

2008
6285.8
773.81
23.43
556.91
43.26
102.35
56.12
0
75.6
59.45
0
1255.05
163.15
133.68
0
348.21
65.48
5.12
16.86
0
43.12
6.26
0
9.28
57.52
101.52
14.72
969.26
16.23
21.61
9.9
0
0

ACC
2009
8259.77
1070.21
88.54
871.31
73.37
149.44
78.86
0
146.71
81.26
0
1598.96
409.71
0
280.14
13.86
276.21
14.72
70.92
0
131.97
0
0
17.86
130.95
47.56
20.24
1178.56
91.86
0
0
2.66
86.69

2008
7848.32
967.66
60.06
889.52
88.54
146.71
81.26
0
157.06
63.98
0
1243.63
349.68
0
230.01
20.78
264.34
9.57
75.5
0
146.34
0
0
18.3
114.08
41.77
15.5
1108.13
100.52
0
0
2.72
84.95

Director's Remuneration
R & D Expenses
Miscellaneous Expenses
Depreciation
Tax
Interest

10.28
0.24
259.6
259.76
560
32.06

14.72
0.24
196.5
236.34
939
75.85

5.16
0
65.62
323
197.08
125.51

4.56
0
31.14
237.23
510.06
82.31

3.33
3.29
190.75
294.18
510.47
39.96

Ambuja Cements
Ultra Tech Cements
ACC
2008-09
2007-08 2008-09 2007-08 2008-09
Direct Material
Purchases of Raw materials
Freight Inwards & transport charges
Opening Stock of Raw materials
Less: Closing Stock of Raw materials
Raw Materials Consumed
Direct Labor costs
Direct Expenses- Excise Duty
Prime Cost
Manufacturing Overhead
Employee Cost (Salary/wages)

621.19
208.25
53.05
84.13
798.36

2007-08

720.82
162.86
43.26
68.00
858.94

556.91
133.68
23.43
43.26
670.76

871.31
0.00
88.54
73.37
886.48

889.52
0.00
60.06
88.54
861.04

102.74
77.98
85.06
907.80 798.29 774.92
1808.90 1484.24 1718.92

65.26
773.81
1509.83

163.88
1070.21
2120.57

139.87
967.66
1968.57

32.63

81.94

69.94

51.37

451.94
162.69
46.39
53.05
607.97

3.59
3.05
275.46
305.07
472.75
73.87

38.99

42.53

Power & fuel cost


Packing Materials
Stores Consumed
Repairs: P&M
Repairs: Factory building
Other Operating Expenses
Royalty & technical fees
Depr. related to P&M and Factory bldgs
Manufacturing overhead

1325.69 1019.77 1715.06


206.52 174.51
0.00
221.00 162.43 412.99
67.98
52.65
92.58
14.14
13.72
7.59
1.82
2.96
0.00
75.81
74.69
0.00
181.83 165.44 226.10
2146.16 1705.16 2496.85

1255.05
0.00
348.21
65.48
5.12
0.00
0.00
166.06
1872.55

1598.96
280.14
13.86
276.21
14.72
0.00
86.69
205.93
2558.45

1243.63
230.01
20.78
264.34
9.57
0.00
84.95
213.55
2136.77

Opening Stock of WIP


Less: Closing Stock of WIP
COGM = PC+MOH+OpgWIP-clsgWIP

85.94
45.85 102.35
119.98
85.94 176.99
3921.02 3149.31 4141.12

75.60
102.35
3355.63

146.71
149.44
4676.29

157.06
146.71
4115.69

Opening Stock of FG
Less: Closing Stock of FG
COGS = (7) + (8) - (9)

53.44
38.55
56.12
78.01
53.44
67.82
3896.45 3134.42 4129.42

59.45
56.12
3358.96

81.26
78.86
4678.69

63.98
81.26
4098.41

16.86
43.12
6.26
0.00
9.28
57.52
101.52

70.92
131.97
0.00
0.00
17.86
130.95
47.56

75.50
146.34
0.00
0.00
18.30
114.08
41.77

Selling and Admin Overheads


Repairs: others
Rent,Rates and Taxes paid (sales related)
Lease Rent / Hire Charges paid
Sales tax
Insurance of FG
Discount paid
Advertisement

16.41
20.09
0.00
7.92
14.20
75.04
53.94

7.84
11.39
0.00
9.08
12.89
71.06
40.72

22.59
37.01
8.58
0.00
8.21
56.56
105.65

Commission expenses on sales


Distribution expenses
Audit Expenses
Legal Expenses
Travel Expenses
Printing and Stationery
Director's Remuneration
R & D Expenses
Other Administrative expenses
Miscellaneous expenses
Employee Cost (Salary/wages)
Other Depreciation
Period Cost

12.80
10.48
23.17
14.72
1037.65 955.62 1071.08
969.26
1.74
1.40
0.00
0.00
0.00
0.00
27.50
16.23
0.00
0.00
24.03
21.61
0.00
0.00
10.93
9.90
10.28
14.72
5.16
4.56
0.24
0.24
0.00
0.00
0.00
0.00
0.00
0.00
259.60 196.50
65.62
31.14
102.74
77.98
85.06
65.26
77.93
70.90
96.90
71.17
1690.58 1480.83 1648.05 1438.41

20.24
1178.56
2.66
91.86
0.00
0.00
3.33
3.29
0.00
190.75
163.88
88.25
2142.09

15.50
1108.13
2.72
100.52
0.00
0.00
3.59
3.05
0.00
275.46
139.87
91.52
2136.35

Conversion cost = Direct lab, exp+ MFG OH


Product Cost = Prime cost+MftgOH

3156.70 2581.43 3356.82


3955.06 3189.40 4215.76

2711.62
3382.38

3792.54
4679.02

3244.30
4105.34

Production units (MTs)


Production units (MTs)- in Cr
Cost per MT=COGM/prod.units
Per unit data
Prime cost
Manufacturing expenses per unit
Conversion cost
COGM
COGS
Period cost

17757706 16861080 15864000 15069000

20836000

19921000

1.78
2208

1.69
1868

1.59
2610

1.51
2227

2.08
2244

1.99
2066

1019
1209
1778
2208
2194
952

880
1011
1531
1868
1859
878

1084
1574
2116
2610
2603
1039

1002
1243
1799
2227
2229
955

1018
1228
1820
2244
2245
1028

988
1073
1629
2066
2057
1072

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