cost sheet of jindal
TRANSCRIPT
Cost DriversFUEL AND POWER IS THE COST DRIVERS IN THE COMPANY.By using any other or alternative source of the resources we can reduce it.
MARCH"10 MARCH"11 MARCH"12 MARCH"13 MARCH"140.00
2,000.00
4,000.00
6,000.00
8,000.00
10,000.00
12,000.00
14,000.00
4,884.73
6,572.66
10,272.47 10,747.9311,882.00
PRIME COST
As, we can see that the prime cost is increased from 4,884.73 to 11,882.00 in 2010 to 2014.As the direct wages, direct expenses & direct material is increasing.
The factory is being increased from 7,595.01 to 17,638.60 in between 2010 to 2014. as we can see that the consumption of fuel & power is being increased as well As the depreciation is also being increased, stores & spares & rents is also increasing trough out these years.
MARCH"10 MARCH"11 MARCH"12 MARCH"13 MARCH"140.00
2,000.00
4,000.00
6,000.00
8,000.00
10,000.00
12,000.00
14,000.00
16,000.00
18,000.00
20,000.00
7,595.01
9,910.37
14,500.67
15,665.89
17,638.60
FACTORY COST
Cost of production is also increasing from 7,745.60 to 18,277.68 from 2010 to 2014. as the rate & taxes, insurance & financial expenses is increasing. While royalty & cess is increasing but it is reduced in the year 2014 from 186.16 to 173.5.
MARCH"10 MARCH"11 MARCH"12 MARCH"13 MARCH"140.00
2,000.00
4,000.00
6,000.00
8,000.00
10,000.00
12,000.00
14,000.00
16,000.00
18,000.00
20,000.00
7,745.60
10,130.75
14,891.76
16,133.66
18,277.68
COST OF PRODUCTION
Cost of good sales is increasing continuously between 2010 to 2013 as the opening stock of finished goods is increasingly increasing, and the closing stock is less than the opening always.
MARCH"10 MARCH"11 MARCH"12 MARCH"13 MARCH"140.00
2,000.004,000.006,000.008,000.00
10,000.0012,000.0014,000.0016,000.0018,000.0020,000.00
7,737.359,582.27
14,522.0015,878.41
18,748.48
COGS
The cost of sales is increasing as we can see that selling expenses of the company is increasing that’s why the cost of sales is increasing.
MARCH"10 MARCH"11 MARCH"12 MARCH"13 MARCH"140.00
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
8,029.1410,053.93
15,193.8716,556.89
19,971.16
Cost of Sales
The profit of the company is almost constant till 2013 but there is a loss of 602.06 as the sales in the year of 2014 is decreasing and the expenditure is increasing.
MARCH"10 MARCH"11 MARCH"12 MARCH"13 MARCH"14
-1,000.00
-500.00
0.00
500.00
1,000.00
1,500.00
2,000.00
2,500.00
3,000.00
3,500.003,042.25 3,058.22 3,014.73
3,249.89
-602.06
PROFIT
The sales of the company is decreasingly increasing but it is being reduced in the year 2014 by 437.68. As, the expenditure of the company is highly increasing.
MARCH"10 MARCH"11 MARCH"12 MARCH"13 MARCH"140.00
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
11,071.3913,112.15
18,208.6019,806.78 19,369.10
SALES
As we can see that the cost to sales ratio is decreasing which is good for the company as the efficiency of the company is increasing.
MARCH"10 MARCH"11 MARCH"12 MARCH"13 MARCH"140.00
0.20
0.40
0.60
0.80
1.00
1.20
1.40
1.60
1.381.30
1.20 1.20
0.97
COST TO SALES RATIO