DATA COLLECTION FROM “SUHRAWARDYHALL

CANTEEN” & ANALYSIS THESE DATA FOR THE

CONCEPT GAINED FROM THIS COURSE

Group Members:
Md Jahid Hasan Sagor (1310096)
Rasel (1310100)
Md HabibullahRasel (1310119)
Md. Al-Amin (1310105)
Md Abdul Mukit (13100080)
Md. Rafiqul Hasan (1310094)
REASONS FOR SELECTION “THE FOOD CANTEEN”:

Environment of
most
the canteen is easy to
overcrowded
neat and manage data
by students
clean.

Good amounts
verities of taste.
of selling items
DATA COLLECTION PROCEDURE
Easy to collect data
from the canteen

Relevant information
collected from him. The canteen owner
was familiar to us

He always treat us He is very nice

as we are his son and kind man.
DATA COLLECTION & APPLICATION
DATA COLLECTION & APPLICATION
DATA COLLECTION & APPLICATION
Schedule of Cost of Goods Manufactured
10th July,2018
DATA COLLECTION & APPLICATION
Cost Volume Profit analysis

Product Name: Philips blender

Key Features
 350 W
 Capacity: 0.6L
 With Mini Chopper
Price: 4500/-
DATA COLLECTION & APPLICATION
Cost Volume Profit analysis
Break Even Point:

So,
X (25 – 15) = 4500
Product Name: Philips blender
Or, X=4500/10
Key Features
Therefore, X=450
 350 W
 Capacity: 0.6L
 With Mini Chopper
Price: 4500/-
DATA COLLECTION & APPLICATION
Cost Volume Profit analysis
Adding ice in the juice. Price of ice required per glass is taka 1
Break Even Point:

So,
X (25 – 16) = 4500
Or, X=4500/10
Therefore, X=500 Product Name: Philips blender
Key Features
 350 W
 Capacity: 0.6L
 With Mini Chopper
Price: 4500/-
DATA COLLECTION & APPLICATION
Standard Costs
For 1 glass mango juice
Standard is 0.2kg of mango with 60/- per kg.
Last time 10kg of mango was purchased with a cost of 520/-
Used 5kg of mango was used to make 30 glass of mango juice.

Actual quantity purchased = 10 kg

Actual quantity used= 5 kg
Actual price/per kg= 520/10 = 52/-
Standard quantity=0.2 kg *30 = 6 kg
Standard price/per kg = 60/-Actual quantity purchased = 10 kg
Actual quantity used= 5 kg
Actual price/per kg= 520/10 = 52/-
Standard quantity=0.2 kg *30 = 6 kg
Standard price/per kg = 60/-
DATA COLLECTION & APPLICATION
Standard Costs
DATA COLLECTION & APPLICATION
Capital Budgeting
Decision Making tools (payback period
method):

Canteen Manager is going to take a decision of

buying a new Grill machine in the canteen. The
machine costs 40,000 and will be used to make a Product name:
new product “GRILL”. Sales of this product will KriaFab Automatic
provide annual cash flow of 9000 The machine is Grill Machine
Features:
given a warranty of 5 years.
Anti-corrosive
Low maintenance
High performance
DATA COLLECTION & APPLICATION
Capital Budgeting
Decision Making tools (payback period
method):

𝐼𝑛𝑖𝑡𝑖𝑎𝑙 𝑖𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡
Pay- back period=
𝐴𝑛𝑛𝑢𝑎𝑙 𝐶𝑎𝑠ℎ 𝑖𝑛 𝐹𝑙𝑜𝑤𝑠
Product name:
𝟒𝟎𝟎𝟎𝟎 KriaFab Automatic
= Grill Machine
𝟗𝟎𝟎𝟎 Features:
= 4.44
Anti-corrosive
Low maintenance
High performance
DATA COLLECTION & APPLICATION
Capital Budgeting
Decision Making tools (payback period
method):

Here, As the pay-back period is less than

the warranty period. He will buy the Grill
Machine. Product name:
KriaFab Automatic
Grill Machine
Features:

Anti-corrosive
Low maintenance
High performance
DATA COLLECTION & APPLICATION
Capital Budgeting
Decision Making tools (Accounting Rate
of Return):

Canteen Manager is going to take a

decision of buying a new Grill machine in
the canteen. The machine costs 40,000 and Product name:
KriaFab Automatic
will be used to make a new product Grill Machine
“GRILL”. Sales of this product will provide Features:

annual cash flow of 12000 The machine Anti-corrosive

with a life span of 10 years. Low maintenance
High performance
DATA COLLECTION & APPLICATION
Capital Budgeting
Decision Making tools (Accounting Rate
of Return):

Accounting rate of return

= Net income / Average
Investment Product name:
KriaFab Automatic
Grill Machine
= 9000/((40000+0)/2) Features:

=9000/20000 Anti-corrosive
=.45=45% Low maintenance
High performance
DATA COLLECTION & APPLICATION
Capital Budgeting
Decision Making tools (Net present
value):

Manager is trying to decide whether

to purchase a Grill machine that will
bring in 9000 of cash inflows every Product name:
year for the next 8 years. The new KriaFab Automatic
Grill Machine
machine costs 40000 and the Features:
current market rate of interest is 12
Anti-corrosive
percent. Low maintenance
High performance
DATA COLLECTION & APPLICATION
Capital Budgeting
Decision Making tools (Net present
value):

the machine will not only pay for itself, it will also make
4708.40

that if the net present value of an investment

or capital purchase is greater or equal to zero,
it is a good investment
DATA COLLECTION & APPLICATION
Profit Analysis
DATA COLLECTION & APPLICATION
Profit Analysis
DATA COLLECTION & APPLICATION
Profit Analysis
THANK YOU
For your patience