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B Cost of Production Year1 Year2 Year3 Year4: Break Even Analysis

This document contains cost of production data for a company over 4 years including raw materials, utilities, salaries, stores & spares, repairs and maintenance, selling expenses, administrative expenses and total costs. It also includes profit before taxation, interest expenses, depreciation, profit before and after tax and cash accruals. A break even analysis is presented showing sales, variable costs, contribution, fixed costs and break even point. The return on investment is calculated as 15.37% based on the year 1 profit after tax and investment. Suppliers of machineries are also listed.

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35 views

B Cost of Production Year1 Year2 Year3 Year4: Break Even Analysis

This document contains cost of production data for a company over 4 years including raw materials, utilities, salaries, stores & spares, repairs and maintenance, selling expenses, administrative expenses and total costs. It also includes profit before taxation, interest expenses, depreciation, profit before and after tax and cash accruals. A break even analysis is presented showing sales, variable costs, contribution, fixed costs and break even point. The return on investment is calculated as 15.37% based on the year 1 profit after tax and investment. Suppliers of machineries are also listed.

Uploaded by

pradip_kumar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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B

Cost of production

Year1

Year2

Year3

Year4

Raw materials

13.95

16.28

18.60

20.93

Utilities

0.36

0.42

0.42

0.54

Salaries

2.88

2.88

2.88

3.17

Stores &Spares

0.20

0.20

0.20

0.20

Repairs and Maintenance

0.30

0.30

0.30

0.30

Selling expenses

1.91

1.99

1.99

1.99

Administrative Expenses

0.30

0.30

0.30

0.30

Total

Profit before
Taxation

19.9

Interest

and 4.6

22.37

25.48

28.76

9.48

8.52

9.49

Interest on Term loan

0.83

0.83

0.63

0.43

Interest on working capital

0.36

0.36

0.36

0.36

Depreciation (0.32+.77)

1.09

1.09

1.09

1.09

Profit before tax

2.32

7.20

7.43

8.40

Income tax @10%

0.23

2.28

2.08

2.52

Profit after Tax

2.09

5.04

5.2

5.88

Cash accruals

3.18

6.13

6.29

6.97

Break Even Analysis


No

Particulars

Sales

Variable cost

Amount(Lakhs)
25.0

Raw materials

13.95

Utilities (60%)

0.22

Salaries (60%)

1.73

Stores & Spares

0.2

Selling expenses(60%)

1.15

Admn.expenses(50%)

0.15

Interest on working Capital

0.36
17.76

Contribution

7.24
D

Fixed Cost
Depreciation

1.09

Utilities

0.14

Salaries

1.15

Selling expenses

0.76

Administrative expenses

0.15
3.29

Break-even point ( D/C)

Return on investment
Profit after tax/investment
=2.09/13.59*100
=15.37

SOME SUPPLIERS OF MACHINERIES


1) Indopol food processing industry pvt. Ltd Faridabad 121003
Ph 2276161
2) SP Engg.worksFazalGunj,Kanpur

45.44
%

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