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ON
Supervisor:
Prof. Ritesh Srivastava
Dept. of Accounting
IGSM, Greater Noida
Submitted By:
Abhishek shahi
Section B
Roll NO: FT-09-
706
Your Health Is Our
Responsibility
ACKNOWLEDGEMENT
Target population:
Targeted at teenagers and the health-conscious youth.
Market potentiality: -
Due to the job opportunities brought by MNCs which have been
coming to India after liberalization there has been significant rise
in Income of middle class Indians. Most of the people working in
MNCs and other companies are young. The young generation is
very conscious about their health. But they hardly find time to
work on it because of their busy corporate life. They are very
concerned about their breakfast. Breakfast is the most important
meal for them. Because there is at least 15 hours break between
their dinner and lunch and breakfast is only meal which comes in
between. They need to start their work with full of energy and
maintain it through out the day, so they want their breakfast to
be healthy and nutritious. They do not prefer parathas and other
traditional breakfast due to high calories.
Our fruit jam would be a perfect substitute for their traditional
break fast. It will provide them nutrition and low calories. It is
very less time consuming so it will be fit for their busy schedule.
Our product will provide two values to them.
Marketing objectives:
Production target:-
Installed Capacity: 1, 20,000 units in a year.
Raw Materials:
All required materials are indigenously available. The annual
consumption of materials is as follows for proposed production
capacity.
Utilities:-
Power: 235 Kw.
Water: 2000 Kiloliter
Steam: 40 Tones
The Manufacturing
Process
The ingredients must be added in carefully measured amounts.
Ideally, they should be combined in the following manner: 1%
pectin, 65% sugar, and an acid concentration of pH 3.1. Too much
pectin will make the spread too hard, too much sugar will make it
too sticky.
Inspection
• 1 When the fruit arrives at the plant, it is inspected for
quality, using color, ripeness, and taste as guides. Fruit that
passes inspection is loaded into a funnel-shaped hopper that
carries the fruit into pipes for cleaning and crushing.
Cleaning, crushing, and chopping
• 2 As the fruit travels through the pipes, a gentle water spray
clears away surface dirt. Depending on whether the finished
product is to be jam or jelly, paddles push the fruit and or
just its juice through small holes, leaving stems and any
other excess debris behind. Some fruits, such as citrus and
apples may be manually peeled, cored, sliced and diced.
Cherries may be soaked and then pitted before being
crushed.
Pasteurizing the fruit
• 3 The fruit and/or juice continue through another set of pipes
to cooking vats. Here, it is heated to just below the boiling
point (212° F [100° C]) and then immediately chilled to just
below freezing (32° F [0° C]). This process, pasteurization,
prevents spoilage. For jelly, the pulp is forced through
another set of small openings that holds back seeds and
skin. It will often then be passed through a dejuicer or filter.
The juice or fruit is transferred to large refrigerated tanks
and then pumped to cooking kettles as needed.
Cooking the jam and jelly
• 5 Premeasured amounts of fruit and/or juice, sugar, and
pectin are blended in industrial cooking kettles. The
mixtures are usually cooked and cooled three times. If
additional flavorings are to be included, they are added at
this point. When the mixture reaches the predetermined
thickness and sweetness, it is pumped to filling machines.
Filling the jars
• 6 Presterilized jars move along a conveyer belt as spouts
positioned above pour premeasured amounts of jam or jelly
into them.
When the fruit arrives at the plant, it is inspected for quality,
using color, ripeness, and taste as guides. Fruit that passes
inspection is cleaned, crushed, and pasteurized. Next, the
premeasured mixture is cooked with added sugar and pectin
until it reaches the appropriate thickness and taste. Then it
is vacuum-packed in jars and labeled.
Metal caps are then vacuumed sealed on top. The process of
filling the jars and vacuum packing them forces all of the air
out of the jars further insuring the sterility of the product.
Labeling and packaging
7 The sealed jars are conveyed to a machine that affixes
preprinted labels. According to law, these labels must list truthful
and specific information about the contents. The jars are then
packed into cartons for shipment. Depending on the size of the
producer's operation, labeling and packaging is either achieved
mechanically or manually.
Cost Sheet
Total Cost
Particulars Cost Per Unit
(1,20,000 units)
Office Cost(cost of
53,23,400 44.695/-
production)
Selling and
2,40,000 2.00/-
distribution cost
Profit(33.33% of
18,67,613 15.56/-
cost)
Sl.
No. Items Qty. Rate Total
Cost
1. Fruit & Vegetables 31.5 ton 40/- per Kg. 12, 60,000.00
2. Sugar 4.6 ton 25/- per kg. 1,
15,000.00
3. Citric Acid 0.012 ton 500/- per kg. 6,000.00
4. Salt 0.05 ton 8/- per kg
400.00
5. Pectin 1 ton 1000/- per kg.
10,000.00
6. Colors 72 liters 500/- per lt.
36,000.00
7. Edible oil 0.36 ton 50/- per lt. 18000.00
8. Sodium Benzoate 0.072 ton 250/- per lt. 18,000.00
9. KMS 0.036 500/- per lt.
18,000.00
10. Essence 0.10 ton 1000/- per lt. 1,
00,000.00
(b) Manpower:
(d) Overhead:
i) Printing & Stationary
10,000.00
ii) Advertisement 7,
00,000.00
iii) Internal travels
10,000.00
Total 7,
20,000.00
(b)Utilities:
VENTURE
Strengths:
Weakness:
Opportunities:
Threats:
• Similar new products may penetrate.
• Imported products will also enter the market.
• Competitors can lower their prices.
• Competitors can add some value to their product.
• Competitors can speed up their promotions.
Comparative Cost Analysis
We are comparing our cost with another existing brand with same
product Kissan fruit jam. Kissan fruit jam is a well established
brand in Indian market. It has been marketed by HUL which is the
biggest FMCG Company in India. Kissan fruit jam is capturing
most of the market.
1. Our product has come up with new idea which Kissan has
not thought of. Our product will attract consumers mind
because of the health factor in it.
2. Our product is Rs.20 less than Kissan fruit jam. Consumers
will attract towards it because of the price factor also.
3. Because of the use of good nutrition in it consumer will
prefer it as their breakfast.
Threats: