Cost for TOP Cement Bags

DIRECT MATERIAL

Landing Price per

Cost Composition
Kg
83%
114.62
95.13
15%
45.10
6.77
2%
217.79
4.36
100%
106.26

Percentage

PP
CC
CMB
TOTAL
COST PER KG
Other Variable Cost
Consumption
Power or electrical charges
Man power or personal cost.
Working capital interest
Total Variable cost
Fixed Cost
Power demand charges
Repairs and maintenance
Insurance
Administrative expenses
Selling Expenses
Depreciation & amortisation
Finance charges
Total Fixed cost
Total Cost

106.26
Jan- June
52,961,135
1,475,299
9,631,944.53
812,389
64,880,767
Jan-June
1,019,918.17
240,945
2,279,169.63
4,286,914
4,317,415
12,144,362
77,025,129

Per Month

8,826,855.81
245,883.12
1,605,324.09
135,398.14
10,813,461.16
Per Month

169,986.36
40,157.58
379,861.61
714,485.64
719,569.15
2,024,060.33
12,837,521.49

A
Capacity
Utilisation
Output (no. of bags)
100%
2,750,000.00
90%
2,475,000.00
80%
2,200,000.00
70%
1,925,000.00
60%
1,650,000.00
50%
1,375,000.00
45%
1,237,500.00
40%
1,100,000.00
35%
962,500.00
30%
825,000.00
20%
550,000.00

Fixed Cost
0.74
0.82
0.92
1.05
1.23
1.47
1.64
1.84
2.10
2.45
3.68

Fixed Cost per Variable Cost

KG
per KG
9.57
110.19
10.63
110.62
11.96
111.17
13.67
111.87
15.95
112.81
19.14
114.12
21.26
114.99
23.92
116.09
27.34
117.49
31.89
119.36
47.84
125.92

E=D/13

F=B+E

G=F*13

Variable Cost per

bag
8.48
8.51
8.55
8.61
8.68
8.78
8.85
8.93
9.04
9.18
9.69

Cost of
Production per
bag
9.21
9.33
9.47
9.66
9.90
10.25
10.48
10.77
11.14
11.64
13.37

Cost of
Production per
kg
119.76
121.26
123.13
125.54
128.76
133.26
136.26
140.01
144.83
151.26
173.76

ValA
DPLM
DPLM
DPLM
DPLM
DPLM
DPLM
DPLM
DPLM
DPLM
DPLM

Material
100000
100001
100002
100003
100004
100005
100006
100007
100008
100012

Composition of RM in ONE bag of DCCL with Colour strip

SN
1 Weight of Bag in Grams
2 Weight of warp tapes in Bag (gms)
3 Weight of weft tapes in Bag (gms)
4 Number of warp tapes in one bag
5 Number of warp color tapes in one bag
6 Weight of colour tapes in one bags
7 Consumption of color in strip bag (Grams)
8 Rate of color in one strip bag

Material Description
Rafia Grade Polyproplene Granules
Fillers ( Calcium Carbonate) F/001
Utility Green (CMB-001)
Gacl Blue (CMB-005)
Baby Pink (CMB-006)
Bright Peach (CMB-007)
Deep Red (CMB-002)
Violet (CMB-003)
Chrome Orange (CMB-011)
Yellow (Chrome/Golden) (CMB-004)

Closing Stock (QTY) Closing Value (Nu.)

201,327.98
23,076,204.71
12,981.10
613,281.92
2,155.45
410,273.53
268.34
55,132.67
41.00
7,828.10
100.00
19,625.00
573.11
135,993.65
212.35
41,036.45
410.05
99,102.59
528.20
106,630.11
218,597.58
24,565,108.73

DCCL with Colour strip

OR Round off

70
35
35
380
80
7.3684210526
0.1473684211
0.15
0.029

1000
0.19034

0.41
2.9

Crcy
BTN
BTN
BTN
BTN
BTN
BTN
BTN
BTN
BTN
BTN

190.34
0.15

Rate
114.62
45.10 May 2015 Rate @46.60
217.79
205.46
190.92
196.25
237.29
193.25
241.69
201.87

0.028551

2.8551

Cost for STAR Cement Bags

DIRECT MATERIAL
PP
CC
CMB
Printing expense
TOTAL

Modified on dated 20.06.2015

Landing Price per
Percentage
Kg
90%
100.00
10%
47.00
5.06
100%

COST PER KG
Other Variable Cost

Jan- June
52,961,135

Power
Man power
Working capital interest
Total Variable cost

1,475,299
9,631,945
812,389
64,880,767

Total Cost

90.00
4.70
5.06
99.76
99.76

Consumables

Fixed Cost
Power demand charges
Repairs and maintenance
Insurance
Administrative expenses
Selling Expenses
Depreciation
Finance charges
Total Fixed cost

Cost Composition

Jan-June

Per Month

8,826,855.81
245,883.12
1,605,324.09
135,398.14
10,813,461.16
Per Month

169,986.36
40,157.58
379,861.61
714,485.64
719,569.15

1,019,918.17
240,945.49
2,279,169.63
4,286,913.81
4,317,414.89
12,144,362

2,024,060.33

77,025,129

12,837,521.49

A
Capacity
Utilisation
Output (no. of bags)
100%
2,750,000.00
90%
2,475,000.00
80%
2,200,000.00
70%
1,925,000.00
60%
1,650,000.00
50%
1,375,000.00
45%
1,237,500.00
40%
1,100,000.00
35%
962,500.00
30%
825,000.00
20%
550,000.00

dated 20.06.2015

76.9230769231

Fixed Cost
0.74
0.82
0.92
1.05
1.23
1.47
1.64
1.84
2.10
2.45
3.68

Fixed Cost per Variable Cost

KG
per KG
9.57
103.69
10.63
104.13
11.96
104.68
13.67
105.38
15.95
106.31
19.14
107.62
21.26
108.50
23.92
109.59
27.34
110.99
31.89
112.87
47.84
119.42

E=D/13

F=B+E

G=F*13

Variable Cost per

bag
7.98
8.01
8.05
8.11
8.18
8.28
8.35
8.43
8.54
8.68
9.19

Cost of
Production per
bag
8.71
8.83
8.97
9.16
9.40
9.75
9.98
10.27
10.64
11.14
12.87

Cost of
Production per
kg
113.26
114.76
116.64
119.05
122.26
126.76
129.76
133.51
138.33
144.76
167.26

Cost for PCAL

Cement Bags

DIRECT MATERIAL

Percentage

PP
CC
POLYCOM
CMB
TOTAL

76%
20%
3%
1.00%
100%

Landing Price
per Kg
98.02
45.10
64.20
217.79

Cost Composition
74.50
9.02
1.93
2.18
87.62

COST PER KG
Other Variable Cost
Consumables
Power
Man power
Working capital interest
Total Variable cost
Fixed Cost
Power demand charges
Repairs and maintenance
Insurance
Administrative expenses
Selling Expenses
Depreciation
Finance charges
Total Fixed cost
Total Cost

Rate OF PP AS June 2015

99.88

87.62
Jan- dec
52,961,135
1,475,299
9,631,945
812,389
64,880,767
Jan-June

Per Month

8,826,855.81
245,883.12
1,605,324.09
135,398.14
###

At 50%

6.42
0.18
1.17
0.10
7.86

Per Month

1,019,918.17
240,945.49
2,279,169.63
4,286,913.81
4,317,414.89
12,144,362

169,986.36
40,157.58
379,861.61
714,485.64
719,569.15
2,024,060.33

0.124
0.03
0.28
0.52
0.52
1.472

77,025,129

12,837,521.49

9.34

Capacity
Utilisation
Output (no. of bags)
100%
2,750,000.00
90%
2,475,000.00
80%
2,200,000.00
70%
1,925,000.00
60%
1,650,000.00
50%
1,375,000.00
45%
1,237,500.00
40%
1,100,000.00
35%
962,500.00
30%
825,000.00
20%
550,000.00

PP
POLYCOM
CC
CMB

Fixed Cost
0.74
0.82
0.92
1.05
1.23
1.47
1.64
1.84
2.10
2.45
3.68

98.02
64.2
45.1
217.79

Fixed Cost per Variable Cost

KG
per KG
10.30
91.55
11.45
91.99
12.88
92.53
14.72
93.24
17.17
94.17
20.61
95.48
22.90
96.36
25.76
97.45
29.44
98.85
34.35
100.73
51.52
107.28

E=D/14

F=B+E

G=F*14

Variable Cost per

bag
6.54
6.57
6.61
6.66
6.73
6.82
6.88
6.96
7.06
7.19
7.66

Cost of
Production per
bag
7.28
7.39
7.53
7.71
7.95
8.29
8.52
8.80
9.16
9.65
11.34

Cost of
Production per
kg
101.86
103.44
105.41
107.96
111.35
116.09
119.26
123.21
128.29
135.07
158.80

Cost for LD Bags

DIRECT MATERIAL

Landing Price
per Kg
70%
114.62
25%
45.10
5%
64.07
100%

Percentage

PP
CC
Polycom
TOTAL
COST PER KG
Other Variable Cost
Consumables
Power
Man power
Working capital interest
Total Variable cost
Fixed Cost
Power demand charges
Repairs and maintenance
Insurance
Administrative expenses
Selling Expenses
Depreciation
Finance charges
Total Fixed cost
Total Cost

Cost Composition

RSA AND LACHHEN

80.23
11.28
3.20
94.71
94.71

Jan- Dec
52,961,135
1,475,299
9,631,945
812,389
64,880,767
Jan-June

Per Month

8,826,855.81
245,883.12
1,605,324.09
135,398.14
###
Per Month

169,986.36
40,157.58
379,861.61
714,485.64
719,569.15

1,019,918.17
240,945.49
2,279,169.63
4,286,913.81
4,317,414.89
12,144,362

2,024,060.33

77,025,129

12,837,521.49

A
Capacity
Utilisation
Output (no. of bags)
100%
2,750,000.00
90%
2,475,000.00
80%
2,200,000.00
70%
1,925,000.00
60%
1,650,000.00
50%
1,375,000.00
45%
1,237,500.00
40%
1,100,000.00
35%
962,500.00
30%
825,000.00
20%
550,000.00

NB: Selling rate should cover atleast ( Variable cost + 75% Fixed cost).

6.2

Fixed Cost
0.74
0.82
0.92
1.05
1.23
1.47
1.64
1.84
2.10
2.45
3.68

2000

Fixed Cost per Variable Cost

KG
per KG
14.72
98.64
16.36
99.08
18.40
99.63
21.03
100.33
24.53
101.27
29.44
102.58
32.71
103.45
36.80
104.54
42.06
105.95
49.07
107.82
73.60
114.37

12400
100000

620
5000

E=D/20

F=B+E

G=F*20

Variable Cost per

bag
4.93
4.95
4.98
5.02
5.06
5.13
5.17
5.23
5.30
5.39
5.72

Cost of
Production per
bag
5.67
5.77
5.90
6.07
6.29
6.60
6.81
7.07
7.40
7.84
9.40

Cost of
Production per
kg
113.37
115.44
118.03
121.36
125.80
132.02
136.16
141.34
148.01
156.89
187.98

Cost for PCAL

Cement Bags

DIRECT MATERIAL

Percentage

PP
CC
CMB
Polycom
TOTAL

75%
20%
2%
3%
100%

Landing Price
per Kg
98.02
45.10
217.79
64.20

COST PER KG
Other Variable Cost
Consumables
Power
Man power
Working capital interest
Total Variable cost
Fixed Cost
Power demand charges
Repairs and maintenance
Insurance
Administrative expenses
Selling Expenses
Depreciation
Finance charges
Total Fixed cost
Total Cost

Cost Composition

Modified 30.06.2015

73.52
9.02
4.36
1.93
88.82
88.82

Jan- June
52,961,135
1,475,299
9,631,945
812,389
64,880,767
Jan-June

Per Month

8,826,855.81
245,883.12
1,605,324.09
135,398.14
###
Per Month

169,986.36
40,157.58
379,861.61
714,485.64
719,569.15

1,019,918.17
240,945.49
2,279,169.63
4,286,913.81
4,317,414.89
12,144,362

2,024,060.33

77,025,129

12,837,521.49

A
Capacity
Utilisation
Output (no. of bags)
100%
2,750,000.00
90%
2,475,000.00
80%
2,200,000.00
70%
1,925,000.00
60%
1,650,000.00
50%
1,375,000.00
45%
1,237,500.00
40%
1,100,000.00
35%
962,500.00
30%
825,000.00
20%
550,000.00

Actual
PP
POLYCOM
CC
CMB

Fixed Cost
0.74
0.82
0.92
1.05
1.23
1.47
1.64
1.84
2.10
2.45
3.68

98.02
64.2
45.1
217.79

Fixed Cost per Variable Cost

KG
per KG
10.30
92.75
11.45
93.19
12.88
93.73
14.72
94.43
17.17
95.37
20.61
96.68
22.90
97.55
25.76
98.65
29.44
100.05
34.35
101.92
51.52
108.48

E=D/14

F=B+E

G=F*14

Variable Cost per

bag
6.62
6.66
6.70
6.75
6.81
6.91
6.97
7.05
7.15
7.28
7.75

Cost of
Production per
bag
7.36
7.47
7.62
7.80
8.04
8.38
8.60
8.89
9.25
9.73
11.43

Cost of
Production per
kg
103.05
104.64
106.61
109.15
112.54
117.29
120.45
124.41
129.49
136.27
160.00

Cost for FLY ASH Bags

DIRECT MATERIAL

Landing Price
per Kg
70%
98.02
30%
45.10
217.79
100%

Percentage

PP
CC
CMB
TOTAL

Cost Composition
68.61
13.53
82.14

COST PER KG
Other Variable Cost
Consumption
Power
Man power + FD
Working capital interest
Total Variable cost
Fixed Cost
Power demand charges
Repairs and maintenance
Insurance
Administrative expenses
Selling Expenses
Depreciation
Finance charges
Total Fixed cost
Total Cost

PP
POLYCOM
CC
CMB

82.14
Jan- June
52,961,135
1,475,299
9,631,945
812,389
64,880,767
Jan-June

Per Month

8,826,855.81
245,883.12
1,605,324.09
135,398.14
###

At 50%

6.42
0.18
1.17
0.10
7.86

Per Month

169,986.36
40,157.58
379,861.61
714,485.64
719,569.15

1,019,918.17
240,945.49
2,279,169.63
4,286,913.81
4,317,414.89
12,144,362

2,024,060.33

0.03
0.28
0.52
0.52
1.348

77,025,129

12,837,521.49

9.21

Capacity
Utilisation
Output (no. of bags)
100%
2,750,000.00
90%
2,475,000.00
80%
2,200,000.00
70%
1,925,000.00
60%
1,650,000.00
50%
1,375,000.00
45%
1,237,500.00
40%
1,100,000.00
35%
962,500.00
30%
825,000.00
20%
550,000.00

Modified 30.06.2015
Actual
98.02
64.2
45.1
217.79

Fixed Cost
0.74
0.82
0.92
1.05
1.23
1.47
1.64
1.84
2.10
2.45
3.68

112.09

Fixed Cost per Variable Cost

KG
per KG
9.57
86.08
10.63
86.51
11.96
87.06
13.67
87.76
15.95
88.70
22.08
90.01
21.26
90.88
23.92
91.97
27.34
93.38
31.89
95.25
47.84
101.80

29.95

E=D/15

F=B+E

G=F*15

Variable Cost per

bag
5.74
5.77
5.80
5.85
5.91
6.00
6.06
6.13
6.23
6.35
6.79

Cost of
Production per
bag
6.47
6.59
6.72
6.90
7.14
7.47
7.69
7.97
8.33
8.80
10.47

Cost of
Production per
kg
97.12
98.78
100.86
103.53
107.10
112.09
115.42
119.58
124.92
132.05
157.01

Cost for STAR Cement Bags

DIRECT MATERIAL
PP
CC
CMB
Printing expense
TOTAL

Modified on dated 30.06.2015

Landing Price
Percentage
per Kg
88%
100.00
10%
47.00
2%
459.55
5.06
100%

COST PER KG
Other Variable Cost
ConsumPTION
Power
Man power
Working capital interest
Total Variable cost
Fixed Cost
Power demand charges
Repairs and maintenance
Insurance
Administrative expenses
Selling Expenses
Depreciation
Finance charges
Total Fixed cost
Total Cost

Cost Composition
88.00
4.70
9.19
5.06
106.95
106.95

Jan- June
52,961,135
1,475,299
9,631,945
812,389
64,880,767
Jan-June
1,019,918.17
240,945.49
2,279,169.63
4,286,913.81
4,317,414.89
12,144,362
77,025,129

Per Month

8,826,855.81
245,883.12
1,605,324.09
135,398.14
###

6.42
0.20
1.46
0.14

Per Month

169,986.36
40,157.58
379,861.61
714,485.64
719,569.15
2,024,060.33
12,837,521.49

7.78
9.34

Capacity
Utilisation
100%
90%
80%
70%
60%
50%
45%
40%
35%
30%
20%

Output (no. of bags)

2,750,000.00
2,475,000.00
2,200,000.00
1,925,000.00
1,650,000.00
1,375,000.00
1,237,500.00
1,100,000.00
962,500.00
825,000.00
550,000.00

ed 30.06.2015

PP
CC
CMB
POLYCOM

Fixed Cost
0.74
0.82
0.92
1.05
1.23
1.47
1.64
1.84
2.10
2.45
3.68

100
47
350
64.2

Fixed Cost per Variable Cost

KG
per KG
9.57
110.88
10.63
111.32
11.96
111.87
13.67
112.57
15.95
113.50
19.14
114.82
21.26
115.69
23.92
116.78
27.34
118.19
31.89
120.06
47.84
126.61

E=D/13

F=B+E

G=F*13

Variable Cost per

bag
8.53
8.56
8.61
8.66
8.73
8.83
8.90
8.98
9.09
9.24
9.74

Cost of
Production per
bag
9.27
9.38
9.53
9.71
9.96
10.30
10.53
10.82
11.19
11.69
13.42

Cost of
Production per
kg
120.45
121.95
123.83
126.24
129.45
133.95
136.95
140.70
145.52
151.95
174.45

Texts
4010101001 Revenue from sale of Polymer Bags
4010101002 Revenue from sale of Fabric
4010201001 Rental Income
4010201004 Liquidated Damages
4010201008 Income From Sale Of Scraps
4010201010 Other Miscellaneous Income
4010201011 Price Difference - Material
4010201012 Frieght Revenue
4010201014 Gain on Foreign Currency fluctuation
4010402002 Interest income on deposits with BoBL
5010101001 Consumption-SEMI FINISHED PRODUCTS
5010101002 Consumption-RAW MATERIALS
5010101003 Cost of good manufacturing - Semi Finis
5010101004 Cost of good manufaturing - Finished Go
5010101005 Cost of good sold - Semi Finished Good
5010101006 Cost of good sold - Finished Good
5010101007 Consumption-SPARE PARTS
5010101008 Consumption- CONSUMABLES
5010101009 Cost of good sold - Scraps
5010101010 Cost of good Manufactured - Scraps
5010201001 R & M of Plant & Machineries - Material
5010201002 R & M of Plant & Machineries -Services
5010201011 R & M of Bulding & Civil Structure - Ma
5010201012 R & M of Bulding & Civil Structure - Se
5010201015 R & M of Office Equipment - Materials
5010201016 R & M of Office Equipment - Services
5010201019 R & M of Vehicle -Materials
5010201020 R & M of Vehicles - Services
5010301001 Basic Pay
5010301002 Allowances
5010301003 Shift Allowance
5010301006 Wages
5010301009 PBVA Allowance
5010301010 Overtime Allowance
5010301011 Uniforms & Leveries
5010301013 GPA Insurance
5010301016 In House/In Country Training & Certific
5010301021 Production Incentive
5010302001 Defined benefit plan expense
5010302002 Leave Encashment
5010302003 Provident Fund-Matching Contribution

5010302005 Carriage Charges

5010401001 Marketing And Sales Promotion Expenses
5010401002 Board Meeting Expenses
5010401003 Board Sitting fees
5010401004 Board Training Expenses
5010401005 Sub-Committee meeting expenses
5010401006 Sub-Committee sitting fees
5010401007 Fees And Subscription
5010401008 Printing and Stationery
5010401009 Postage & Courier Charges
5010401010 Advertisement
5010401011 Office Expenses
5010401012 Lease Rent
5010401014 Travelling Expenses - Local
5010401015 Travelling Expenses - Foreign
5010401017 Internet and telephone charges paid to
5010401018 Internet and telephone charges paid to
5010401020 Rates and Taxes
5010401023 General Insurance
5010401025 Electricity Charges - paid to DHI Group
5010401026 Hospitality And Entertainment Expenses
5010401027 Frieght Expenses
5010401028 Books and Periodicals
5010401030 Donations
5010401032 Miscellaneous Expenses
5010401033 Discout Allowed
5010401034 Loss/Retirement/Scraping of Inventories
5010401042 Audit Expenses
5010401044 Price Difference - Material
5010401045 Hiring Expenses
5010401046 Marine Insurance
5010501001 Interest On Borrowings -NPPF
5010501002 Bank Charges - others
5010501003 Bank Charges & Other fees paid to BoBL
5010501004 Interest On Overdraft Loan - BOBL
5010601001 Depreciation - Bulding & Civil Structur
5010601004 Depreciation - Plant & Machineries
5010601005 Depreciation - Fire Fighting And Safety
5010601009 Depreciation - Low Value Assets
5010601010 Depreciation - Furniture And Fixture
5010601011 Depreciation - Office Equipment
5010601012 Depreciation - General Asset
5010601013 Depreciation - Vehicles

5010601014 Depreciation - Tools & Tackles

5010602001 Amortisation of Software
5011001002 Loss due to Foreign Currency fluctuatio

Reporting period

Comparison period

(01.2015-05.2015)
(01.2014-05.2014)
-62,137,462.59
-29,339,169.99
-348,450.01
-6,478,567.97
-110,262.23
-106,380.77
-754
0
-911,935.67
-362,998.72
-370,430.62
-55,821.47
-1,342,191.79
-0.12
-25,500.00
-19,945.47
-217,036.80
-729,335.40
0
-64,678.98
181,226,073.79
46,087,877.83
40,319,982.21
27,306,751.03
-183,268,412.36
-52,977,596.23
-112,990,624.33
-23,632,527.99
1,486,219.22
6,056,290.48
111,345,908.48
23,911,469.95
213,795.00
110,041.92
3,249,475.26
1,323,898.17
0
134,208.22
-1,035,973.72
-560,187.00
337,059.77
10,628.67
4,500.00
8,600.00
6,986.01
9,044.00
0
49,690.00
4,042.20
0
315,404.98
285,416.00
140,852.89
99,629.08
154,582.51
27,840.87
4,178,580.17
4,246,069.92
447,201.25
482,155.72
0
205,825.00
1,653,393.22
729,483.89
162,243.05
0
425,660.70
131,419.87
0
89,775.00
21,110.00
0
2,000.00
0
23,425.00
0
20,000.00
20,000.00
159,303.00
175,138.00
459,667.38
467,105.00

2,000.00
0
42,141.00
0
441,641.25
295
0
121,200.00
70,428.55
3,525.00
18,810.00
4,410.00
180,582.15
260,334.00
72,494.00
330,310.40
0
0
111,238.76
1,228,958.77
40,696.00
0
0
10,000.00
66,525.06
1,444.50
0
22,321.00
34,821.11
8,808.00
17,231.98
0
120
142,903.00
780,256.47
1,027,149.56
1,388,543.62
1,703.70
67,948.02
34,310.07
121,917.60
7,456.92
75,533.08

0
29,928.00
10,662.00
104,000.00
0
0
10,000.00
122,000.00
45,390.62
1,390.00
39,600.00
17,520.00
0
174,577.75
15,950.00
285,763.75
5,585.82
63.18
251,135.12
715,082.84
25,320.00
800
500
0
1,500.00
24,275.40
0.59
18,053.00
8,253,261.82
162,500.00
0
5,518,240.90
0
100,851.50
1,311,749.01
1,020,962.22
1,388,543.62
1,703.70
67,947.99
37,189.90
118,120.99
526.11
54,997.39

3,955,172.33

1,318,390.78

2,157.31
842,135.49
172,600.32

361.25
842,135.49
206,049.15

6,591,953.88

Cost for LD Bags

DIRECT MATERIAL

Percentage

PP
CC
Polycom
CMB
TOTAL

70%
25%
3%
2%
100%

Landing Price
per Kg
100.00
47.00
64.20
350.00

COST PER KG
Other Variable Cost
Consumption
Power
Man power
Working capital interest
Total Variable cost
Fixed Cost
Power demand charges
Repairs and maintenance
Insurance
Administrative expenses
Selling Expenses
Depreciation
Finance charges
Total Fixed cost
Total Cost

Cost Composition
70.00
11.75
1.93
7.00
83.68

PP
Polycom
CC
CMB

Modified 30.06.2015
Actual
98.02
64.2
45.1
217.79

83.68
Jan- Dec
52,961,135
1,475,299
9,631,945
812,389
64,880,767
Jan-Dec

Per Month

A
Capacity
Utilisation
Output (no. of bags)
100%
2,750,000.00
90%
2,475,000.00
80%
2,200,000.00
70%
1,925,000.00
60%
1,650,000.00
50%
1,375,000.00
45%
1,237,500.00
40%
1,100,000.00
35%
962,500.00
30%
825,000.00
20%
550,000.00

8,826,855.81
245,883.12
1,605,324.09
135,398.14
###
Per Month

169,986.36
40,157.58
379,861.61
714,485.64
719,569.15

1,019,918.17
240,945.49
2,279,169.63
4,286,913.81
4,317,414.89
12,144,362

2,024,060.33

77,025,129

12,837,521.49

9.34

NB: Selling rate should cover atleast ( Variable cost + 75% Fixed cost).

0.60

Fixed Cost
0.74
0.82
0.92
1.05
1.23
1.47
1.64
1.84
2.10
2.45
3.68

Fixed Cost per Variable Cost

KG
per KG
14.72
87.61
16.36
88.05
18.40
88.59
21.03
89.29
24.53
90.23
29.44
91.54
32.71
92.41
36.80
93.51
42.06
94.91
49.07
96.78
73.60
103.34

6.65

E=D/20

F=B+E

G=F*20

Variable Cost per

bag
4.38
4.40
4.43
4.46
4.51
4.58
4.62
4.68
4.75
4.84
5.17

Cost of
Production per
bag
5.12
5.22
5.35
5.52
5.74
6.05
6.26
6.52
6.85
7.29
8.85

Cost of
Production per
kg
102.33
104.40
106.99
110.32
114.76
120.98
125.13
130.31
136.97
145.85
176.94

DETERMINING SELLING PRICE

Capacity utilization (%)
Total Production (Bags/year)
Prodction (MT)

80%
26,400,000
1,886

Variable Cost
Raw-materials
PP Granules
Color master Batch
Filler
Additives
Stitching cost
Consumables
Power
Man power
Working capital interest
Misc. expenses
Total Variable cost

132,377,143
6,977,143
20,167,714
4,101,429
6,583,347
3,607,204
25,566,167
2,520,097
199,380,145

Fixed Cost
Power demand charges
Repairs and maintenance
Insurance
Administrative expenses
Selling Expenses
Depreciation
Finance charges
Total Fixed cost

873,600
4,108,109
378,495
3,852,758
113,409
6,360,479
21,351,687
37,038,536

Total Cost

236,418,682
Fabric

Cost price per unit

Proft margin
Profit margin net of taxes
Selling price

BTN 8.96
5%
4%
BTN 9.27

What is stitching cost for PP bags?

Assumed that 180000KWH/MONTH given in budget is for 80% CU
Need to segregate between VC and FC
WC interest considered as VC

PP Bag
BTN 8.96
5%
4%
BTN 9.27

jampel
unloading
PP
CD
total

15693.67
144.72
171520
40595.06
227953.45
15081399.98

1038293.44
9574.4
11347763.2
2685768.94
15081399.98

15693.67