Description
It describes Financial analysis of a business plan for manufacturing chocolates and confectionaries is evaluated through amortization, overhead costing , total cost calculation for production.
STANDARD RECEPIE Truffle Ingredients Butterscotch semisweet chocolate butter (no substitutes) whipping cream almond extract Raw Material cost(Rs) Kentucky chocolate Balls Ingredients chopped nuts Kentucky bourbon butter, softened package confectioners' sugar semisweet chocolate Raw Material cost(Rs) Quantity 1 cup 5 tablespoons 1/2 cup 1 (16 ounce) 18 ounces Gms 251 100 125 500 625 1601 Quantity 1/3 cup 8 ounces 1/4 cup 1/4 cup 1/4 teaspoon Gms 175 250 60 60 1.25 546.25
AMMOTISATION Plant & Machinery Double boiler utensil Moulder machine Total Interest 20% 20%
Rs. 3,500 Rs. 1,500
(Considering our production will be 6000 units OVERHEADS
Labour cost Power and Electricity
Rs. 2,500 Rs. 0.42 Rs. 1,000 Rs. 0.17 (Considering labour cost for 6 months) (Considering Power and electricity cost for 6 m
TOTAL COST CALCULATION
10 gms Cost/portion Plant & Machinery Labour cost Power and Electricity Process loss Packaging Cost Total Cost (Rs) PRODUCTION
Truffle 35gms 0.80 0.92 0.42 0.17 0.02 0.15 2.47
2.80 0.92 0.42 0.17 0.02 0.15 4.47
Production will be done in batches to reduce the cost. As the production cycle is designed for 6 months the batches will be once a month Thus,the production will be 500 units of each variants on one particular day of month The production cycle is planned keepimg in mind the factors such as: Perishability Permanent Dispatch Period Retailers stock holding capacity The standard recepie is made for 545 gms of batter, thus as per the requirement the rawmaterials will be scaled up.
OVERHEADS Plants and Machinery are ammotised for 6 months as per the guidelines As the production is in batches the maintenance involved is minimal. The Labour cost involved is on contract basis of 6 months, production cycle is planned i.e; 6 times in 6 months Hence, the stock will be delivered by redsitribution stockists as and when the orders are generated The Power and Electricity cost is calculated keeping in mind the number of times the machine is operated in a day. Thus, power and electricity cost is comparatively reduced The only labour works involved is monitoring the machines to maintain a proper temperature as per standard recepie and packaging and loading in the cartons as per the load.
VARIANTS Truffle Rate/kg(Rs) Amount(Rs) 75 85 20 130 220 530 13.125 21.25 1.2 7.8 0.275 43.65 Cost per gram No of portions % Breakup of Grams SKU(gms) No.of SKU Cost/portion Rate/kg(Rs) 20 30 20 80 85 235 Amount(Rs) 5.02 3 2.5 40 53.125 103.645 55% 300 10gms 30 0.799 Gms 1.25 0.0162 0.0799 545
Process lost Process lost/ Batch
AMMOTISATION 1 year Rs. 700 Rs. 300 6 months Rs. 350 Rs. 150
0.6 0.3 0.9 roduction will be 6000 units for 6 months)
r cost for 6 months) r and electricity cost for 6 months)
Kentucky chocolate Balls 10 gms 35gms 0.65 2.27 0.92 0.92 0.42 0.42 0.17 0.17 0.004 0.004 0.25 0.25 2.40 4.02
e rawmaterials
Truffle 0.0799 545 45% 245 35gms 7 2.797 Rs 0.100 0.0162 75% 1201
Kentucky chocolate Balls 0.0647 1601 25% 400 35gms 11 2.266 Rs 0.065 0.0030
10gms 120 0.647 Gms 1
STANDARD RECEPIE
Raw Material cost(Rs)
Raw Material cost(Rs)
AMMOTISATION Plant & Machinery
Total
OVERHEADS
TOTAL COST CALCULATION
Total Cost (Rs) PRODUCTION
0
0
0
Production will be done in batches to reduce the cost. As the production cycle is designed for 6 months the batches will be once a month Thus,the production will be 500 units of each variants on one particular day of month
The production cycle is planned keepimg in mind the factors such as: Perishability Permanent Dispatch Period Retailers stock holding capacity
The standard recepie is made for 545 gms of batter, thus as per the requirement the rawmaterials will be scaled up.
OVERHEADS Plants and Machinery are ammotised for 6 months as per the guidelines As the production is in batches the maintenance involved is minimal.
The Labour cost involved is on contract basis of 6 months, production cycle is planned i.e; 6 times in 6 months Hence, the stock will be delivered by redsitribution stockists as and when the orders are generated The Power and Electricity cost is calculated keeping in mind the number of times the machine is operated in a day.
Thus, power and electricity cost is comparatively reduced The only labour works involved is monitoring the machines to maintain a proper temperature as per standard recepie and packaging and loading in the cartons as per the load.
VARIANTS
#DIV/0!
#DIV/0!
% Breakup of Grams #DIV/0!
#DIV/0!
SKU(gms) No.of SKU #DIV/0! Gms Rs
0 #DIV/0! Gms Rs
Process lost/ Batch 0.0000
MOTISATION
0
0.25 0.25
doc_151175663.xlsx
It describes Financial analysis of a business plan for manufacturing chocolates and confectionaries is evaluated through amortization, overhead costing , total cost calculation for production.
STANDARD RECEPIE Truffle Ingredients Butterscotch semisweet chocolate butter (no substitutes) whipping cream almond extract Raw Material cost(Rs) Kentucky chocolate Balls Ingredients chopped nuts Kentucky bourbon butter, softened package confectioners' sugar semisweet chocolate Raw Material cost(Rs) Quantity 1 cup 5 tablespoons 1/2 cup 1 (16 ounce) 18 ounces Gms 251 100 125 500 625 1601 Quantity 1/3 cup 8 ounces 1/4 cup 1/4 cup 1/4 teaspoon Gms 175 250 60 60 1.25 546.25
AMMOTISATION Plant & Machinery Double boiler utensil Moulder machine Total Interest 20% 20%
Rs. 3,500 Rs. 1,500
(Considering our production will be 6000 units OVERHEADS
Labour cost Power and Electricity
Rs. 2,500 Rs. 0.42 Rs. 1,000 Rs. 0.17 (Considering labour cost for 6 months) (Considering Power and electricity cost for 6 m
TOTAL COST CALCULATION
10 gms Cost/portion Plant & Machinery Labour cost Power and Electricity Process loss Packaging Cost Total Cost (Rs) PRODUCTION
Truffle 35gms 0.80 0.92 0.42 0.17 0.02 0.15 2.47
2.80 0.92 0.42 0.17 0.02 0.15 4.47
Production will be done in batches to reduce the cost. As the production cycle is designed for 6 months the batches will be once a month Thus,the production will be 500 units of each variants on one particular day of month The production cycle is planned keepimg in mind the factors such as: Perishability Permanent Dispatch Period Retailers stock holding capacity The standard recepie is made for 545 gms of batter, thus as per the requirement the rawmaterials will be scaled up.
OVERHEADS Plants and Machinery are ammotised for 6 months as per the guidelines As the production is in batches the maintenance involved is minimal. The Labour cost involved is on contract basis of 6 months, production cycle is planned i.e; 6 times in 6 months Hence, the stock will be delivered by redsitribution stockists as and when the orders are generated The Power and Electricity cost is calculated keeping in mind the number of times the machine is operated in a day. Thus, power and electricity cost is comparatively reduced The only labour works involved is monitoring the machines to maintain a proper temperature as per standard recepie and packaging and loading in the cartons as per the load.
VARIANTS Truffle Rate/kg(Rs) Amount(Rs) 75 85 20 130 220 530 13.125 21.25 1.2 7.8 0.275 43.65 Cost per gram No of portions % Breakup of Grams SKU(gms) No.of SKU Cost/portion Rate/kg(Rs) 20 30 20 80 85 235 Amount(Rs) 5.02 3 2.5 40 53.125 103.645 55% 300 10gms 30 0.799 Gms 1.25 0.0162 0.0799 545
Process lost Process lost/ Batch
AMMOTISATION 1 year Rs. 700 Rs. 300 6 months Rs. 350 Rs. 150
0.6 0.3 0.9 roduction will be 6000 units for 6 months)
r cost for 6 months) r and electricity cost for 6 months)
Kentucky chocolate Balls 10 gms 35gms 0.65 2.27 0.92 0.92 0.42 0.42 0.17 0.17 0.004 0.004 0.25 0.25 2.40 4.02
e rawmaterials
Truffle 0.0799 545 45% 245 35gms 7 2.797 Rs 0.100 0.0162 75% 1201
Kentucky chocolate Balls 0.0647 1601 25% 400 35gms 11 2.266 Rs 0.065 0.0030
10gms 120 0.647 Gms 1
STANDARD RECEPIE
Raw Material cost(Rs)
Raw Material cost(Rs)
AMMOTISATION Plant & Machinery
Total
OVERHEADS
TOTAL COST CALCULATION
Total Cost (Rs) PRODUCTION
0
0
0
Production will be done in batches to reduce the cost. As the production cycle is designed for 6 months the batches will be once a month Thus,the production will be 500 units of each variants on one particular day of month
The production cycle is planned keepimg in mind the factors such as: Perishability Permanent Dispatch Period Retailers stock holding capacity
The standard recepie is made for 545 gms of batter, thus as per the requirement the rawmaterials will be scaled up.
OVERHEADS Plants and Machinery are ammotised for 6 months as per the guidelines As the production is in batches the maintenance involved is minimal.
The Labour cost involved is on contract basis of 6 months, production cycle is planned i.e; 6 times in 6 months Hence, the stock will be delivered by redsitribution stockists as and when the orders are generated The Power and Electricity cost is calculated keeping in mind the number of times the machine is operated in a day.
Thus, power and electricity cost is comparatively reduced The only labour works involved is monitoring the machines to maintain a proper temperature as per standard recepie and packaging and loading in the cartons as per the load.
VARIANTS
#DIV/0!
#DIV/0!
% Breakup of Grams #DIV/0!
#DIV/0!
SKU(gms) No.of SKU #DIV/0! Gms Rs
0 #DIV/0! Gms Rs
Process lost/ Batch 0.0000
MOTISATION
0
0.25 0.25
doc_151175663.xlsx