RKJ BOTTLING OPERATIONS AT W.U.P.

BUDGET VARIANCE RECONCILIATION FOR THE MONTH OF AUG-2012 (BEVERAGES )

PARTICULARS

BUDGET AT BUDGET VOLUME

AMOUNT
PER C\S

BUDGET AT ACTUAL VOLUME

AMOUNT
saleperc\s
tfrperc\s

ACTUALS
saleperc\s

AMOUNT

tfrperc\s

VARIANCE
AMOUNT

TOTAL VARIANCE
Upto AUG 12

TOTAL VARIANCE
C/F

A. DIRECT COST VARIANCE

1,318,291

(9,706,639)

(8,388,347)

(2,422,432)

(2,577,991)

(5,142,469)
(350,038)

(6,352,757)
(1,391,487)

PURCHASES \TFR.

XXXXXXXXXXXXXX XXXXXXXX

64,873,835

74.44

74.44

63,555,543

72.93

72.93

(INCREASE)\DECREASE IN STOCKS

XXXXXXXXXXXXXX

XXXXXXXX

16,518,161

18.95

18.95

16,518,161

18.95

18.95

RAW MATERIAL COST

XXXXXXXXXXXXXX

XXXXXXXX

76,392,951

87.66

87.66

76,548,510

87.84

87.84

(155,559)

STORES AND SPARES

XXXXXXXXXXXXXX

XXXXXXXX

1,072,388

1.23

1.23

2,282,676

2.62

2.62

(1,210,288)

POWER & FUEL

XXXXXXXXXXXXXX

XXXXXXXX

4,548,477

5.22

5.22

5,589,926

6.41

6.41

(1,041,449)

SALARY & WAGES (NON-MARKETING)

XXXXXXXXXXXXXX

XXXXXXXX

5,070,416

5.82

5.82

6,494,022

7.45

7.45

(1,423,607)

485,622

TOTAL

XXXXXXXXXXXXXX

XXXXXXXX

168,476,227

193.32

193.32

170,988,839

196.20

196.20

(2,512,611)

(8,370,530)

(19,648,567)

FREIGHT PRIMARY ON SALE

XXXXXXXXXXXXXX

XXXXXXXX

8,581,242

10.95

15,816,890

20.19

(7,235,648)

(16,371,354)

(23,607,002)

FREIGHT PRIMARY ON TRANSFER

XXXXXXXXXXXXXX

XXXXXXXX

FREIGHT SEC. INCL VEHICLE R&M

XXXXXXXXXXXXXX

XXXXXXXX

MT EXCHANGE FREIGHT\ EXC. CHAR.

XXXXXXXXXXXXXX

XXXXXXXX

TOTAL

XXXXXXXXXXXXXX

XXXXXXXX

A & M EXP

XXXXXXXXXXXXXX

XXXXXXXX

3,609,807

4.61

3,256,103

4.16

353,705

S & D EXP

XXXXXXXXXXXXXX

XXXXXXXX

33,271,295

42.47

35,944,971

45.89

(2,673,676)

ADD COST OF LOW MRP

XXXXXXXXXXXXXX

XXXXXXXX

ROYALTY

XXXXXXXXXXXXXX

XXXXXXXX

219,354

0.28

TOTAL

XXXXXXXXXXXXXX

XXXXXXXX

37,100,456

47.36

REPAIR AND MAINTENANCE

XXXXXXXXXXXXXX

XXXXXXXX

1,697,162

ADMINISTRATION

XXXXXXXXXXXXXX

XXXXXXXX

3,010,130

EMPTY BREAKAGE

XXXXXXXXXXXXXX

XXXXXXXX

36,785

0.04

0.04

36,785

0.04

0.04

SCRAP SALE

XXXXXXXXXXXXXX

XXXXXXXX

(1,114,288)

(1.28)

(1.28)

(524,355)

(0.60)

(0.60)

(589,933)

MARKETING (INCL. SALARY)

XXXXXXXXXXXXXX

XXXXXXXX

5,626,581

7.18

6.46

6,912,808

8.82

7.93

TOTAL

XXXXXXXXXXXXXX

XXXXXXXX

9,256,370

11.35

10.62

11,298,065

13.86

12.96

XXXXXXXXXXXXXX

XXXXXXXX

13,770,417

15.80

15.80

12,883,743

14.78

XXXXXXXXXXXXXX

XXXXXXXX

13,770,417

15.80

15.80

12,883,743

14.78

XXXXXXXXXXXXXX

XXXXXXXX

241,641,185

284.48

219.74

254,864,436

301.05

REALISATION

XXXXXXXXXXXXXX

XXXXXXXX

274,026,098

349.82

268,740,738

343.07

DRAINAGE OF LIQUID

XXXXXXXXXXXXXX

XXXXXXXX

(117,914)

(0.15)

REALISATION ON I.F. SALE

XXXXXXXXXXXXXX

XXXXXXXX

44,640

REALISATION ON TRANSFER

XXXXXXXXXXXXXX

XXXXXXXX

21,677,188

LESS : VAT

XXXXXXXXXXXXXX

XXXXXXXX

(26,949,583)

(34.40)

(26,949,583)

(34.40)

LESS : VAT REIMBURSEMENT DEALER

XXXXXXXXXXXXXX

XXXXXXXX

(861,669)

(1.10)

(1,270,405)

(1.62)

(408,737)

LESS : LEAK / BURST DEALER

XXXXXXXXXXXXXX

XXXXXXXX

(947,836)

(1.21)

(1,345,928)

(1.72)

(398,092)

LESS : CASH DISCOUNT DEALER

XXXXXXXXXXXXXX

XXXXXXXX

(940,002)

(1.20)

(940,002)

(1.20)

NOTIONAL REAL.ON SAMPLING W.U.P.

XXXXXXXXXXXXXX

XXXXXXXX

NOTIONAL REAL.ON SAMPLING TFR

XXXXXXXXXXXXXX

XXXXXXXX

XXXXXXXXXXXXXX

XXXXXXXX

(937,985)

B.VARIANCE IN FREIGHT COST

0.00
4,456,472

5.69

13,037,714

16.64

4,456,472

5.69

20,273,362

25.88

(7,235,648)

(13,487,001)

(23,607,002)

C.VARIANCE IN SELLING\ADVER. COST

219,354

0.28

39,420,427

50.32

1.95

1.95

1,712,224

1.96

3.45

3.45

3,160,603

3.63

4,084,143

4,437,847

(25,801,415)
-

(28,475,091)
-

(2,319,971)

(20,803,948)

(24,037,243)

1.96

(15,062)

3.63

(150,472)

(1,140,148)
746,666

(1,155,211)
596,194

1,597,303

1,007,370

(1,286,227)

(2,289,097)

(3,575,324)

(2,041,695)

3,019,201

(3,126,971)

14.78

886,674

19,330,319

20,216,993

14.78

886,674

17,482,371

20,216,993

223.95

(13,223,251)

(22,159,908)

(50,202,790)

(5,285,360)

(64,935,342)
4,399,651

(70,220,702)
4,517,565

(3,589,378)
15,488,907
-

(3,591,579)
16,486,342
-

(1,745,072)
(6,077,371)

(2,153,809)
(6,475,463)

1,529,672
-

1,529,672
-

D. VARIANCE IN FIXED EXPENSES

E. VARIANCE IN GOVT.TAXES & DUTIES

EXCISE DUTY

TOTAL COST OF GOODS SOLD\TFRD

F.VARIANCE IN REALISATION

117,914

42,439
245.90

311.76

24,289,737

27.28

257.22

265,930,922

(2,201)

22,674,623

245.90

260,951,881

997,435

304.13

257.22

(43,049,169)

(59,907,974)

#
(41,727,947)

G. VARIANCE DUE TO VOLUME / MIX

PROFIT
H. TOTAL VARIANCE

41,919,128

44.22

XXXXXXXXXXXXXX

XXXXXXXX

XXXXXXXXXXXXXX

XXXXXXXX

XXXXXXXX

26.16 XXXXXXXXXXX
XXXXXXXX

XXXXXXXXXXX

XXXXXXXX

XXXXXXXX

(17,629,391)

(24,098,557)

XXXXXXXX

XXXXXXXX

(35,831,683)

(116,007,029)

ADJUSTMENTS RELATED TO PREV.MONTH

PLANT VARIANCE
CASH PROFIT BEFORE INTT.

41,919,128 XXXXXXXX

24,289,737

27.28

26.16

6,087,445

3.08

33.27 XXXXXXXXXXXX

SALE VOLUME

947,964 XXXXXXXX

783,335 XXXXXXXX

XXXXXXXX

783,335 XXXXXXXX

XXXXXXXX

(164,629)

TRANSFER VOLUME

241,633 XXXXXXXX

88,153 XXXXXXXX

XXXXXXXX

88,153 XXXXXXXX

XXXXXXXX

(153,480)

PRODUCTION VOLUME

1,027,152 XXXXXXXX

490,874 XXXXXXXX

XXXXXXXX

490,874 XXXXXXXX

XXXXXXXX

(536,278)

PURCHASE VOLUME
I.F. SALE

162,444 XXXXXXXX

326,507 XXXXXXXX

XXXXXXXX

326,507 XXXXXXXX

XXXXXXXX

164,063

372 XXXXXXXX

XXXXXXXX

XXXXXXXX

372

XXXXXXXX

372

XXXXXXXX

(4,979,041)

XXXXXXXXXXXX

(151,838,712)
#
XXXXXXXXXXXX

(106,539)
(591,161)
(1,065,968)

(271,167)
(744,640)
(1,602,246)

521,247
102,712

685,309
103,084