green pvt ltd
TRANSCRIPT
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Green Planet
Pvt LtdGroup A1
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Introduction
Name of company: Green Planet Pvt. Ltd
Location: Visakhapatnam
Nature of activity (production/service-details):GlassRecycling
Product: Supersol and Cullet
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Introduction
Scope of activity : Production
Budget period: 12 months
Background for budget period: NA
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The Product
Supersol and Cullet
Characteristics:
Earth friendly
High water Permeability and Retentivity
Fire Resistant
Light Weight (can be made to have different
specific gravity)
High workability
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Factory Layout
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Production of Supersol
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Factory
Total factory area : 3 acres = 130680 sq ft
Total built-up area : 2 acres = 87120 sq ft
Department-wise area breakup
6:2:1:1Department Area Occupied(sq ft)
Procurement 80897
Production 24891
Administration 12445
Accounting 12445
TOTAL 130680
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Production Capacity
Capacity
Cullet Production Supersol Production
Maximum Capacity
(30 days*8 hours)30 36
Practical Capacity
Expected Capacity
(26 days*8 hours)26 31.2
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Process Cost
Processes Machine
Machine
Cost
Elec Use
Kwh/mth
Elec Cost
Rs.4/unit
Labor
Cost
Supervisor
Cost
Maintenance
Cost
Space
Cost
Cullet
Production
Bottle
hopper 250000 4000 16000 10000
22000 2500 2000Crusher 125000 16000 64000 20000
Cullet mill 75000 12000 48000 10000
Supersol
Production
(Excluding
cullet
production)
Powder
sifter 200000 2000 8000 10000
44000 5000 2000
Powder
conveyor 150000 1000 4000 10000
Mixing m/c 250000 8000 32000 20000
Baking m/c 400000 4000 16000 30000
Supersol
sizer 300000 10000 40000 10000
TOTAL 1750000 57000 228000 120000 66000 7500 4000
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Salary expenses
Supervisor sal Employee sal Laborer sal
22000 15000 10000
Departments Supervisors Employees Laborers Expense
Accounting 1 3 0 67000
Administration 2 6 0 133000
Production 3 12 186000
Procurement 1 1 4 77000TOTAL 7 10 16 463000
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Major CostsFactory Overhead Cost Heads Type Allocation Base Amount
Space Related Insurance building I/F value of building 10000
Maintenance building I/F space 5000
Depreciation building I/F value of building 5000
Machine related Insurance machine I/F value of machines 10000
Maintenance machine I/V value of machines 7500
Depreciation machine I/F value of machines 14000
Labor related
Salaries (Supervisor &
employees) I/F no of employees 304000
Canteen I/F no of employees 50000
Salaries(Labour) D/F 159000
Production related Electricity I/V space 228000Admin and
accounting related Computers and peripherals I/F No. of admin staff 6000
Telephone I/F No. of supervisors 2500
Office supplies I/F No. of employees 1500
Electricity I/F Space and Computers 1000
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Department CostType of
Department Department Cost Heads Costs Totals
Support
Department
Administration
Computer & Peripherals 1666
188499
Telephone 833
Office supplies 500
Salaries 133000
Space 2000
Cantene 50000
Electricity 500
Accounting
Computer & peripherals 3534
75701
Telephone 1667
Office supplies 1000
Salaries 67000
Space 2000
Electricity 500
ProcurementSpace 12000
89000Salaries 77000
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Joint Cost
Joint cost Rs.194500
Rs.77800
Rs.116700 Rs.347700Rs.231000
Type of Department Department Costs Totals
Operating/Production
Department
Cullet Production 77800 77800
Supersol Production 347700 347700
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Allocation of cost
Base for administration and accounting department :
Number of man-power
Procurement(28%), Cullet Production(24%), Supersol Production(48%)
Base for procurement department :
Raw Material
Cullet Production(40%), Supersol Production(60%)
Methods Used :
Single Rate Method
Step-Down Method of allocating
Administration &Accounting Procurement Cullet Production Supersol Production
264200 89000 77800 347700
-264200 73976 63408 126816
0 162976 141208 474516
-162976 65190.4 97785.6
0 206398.4 572301.6
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Product Cost
Cullet (Rs) SuperSol (Rs)
Glass (per month) 600000 900000
Fuel (per month) 0 60000
Overhead (per month) 206398.4 572301.6
Total Cost (per month) 806398.4 1532302
Quantity (per month) 26 ton 31.2 ton
Cost (per ton) 31015.31 49112.24
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THANK YOU