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Prepared by
Lalitsingh Jodha (section B)
Vandana singh (section B)
m shukhla
Comfort Jeans
“Comfort Jeans”,
Gandhinagar (Gujarat)
60,41,500
Market Area
Limited to Gujarat
Raw Material:
Sr.
Material Sources
no.
1 Denim Cloth Mumbai
Ahmedaba
2 Cotton Cloth
d
3 Thread Sirmour
4 Button Delhi
5 Rivet Delhi
6 Zip Delhi
Ahmedaba
7 Stickers
d
Ahmedaba
8 Plastic
d
Ahmedaba
9 Washing acid
d
INPUTS OUTPUTS
Materials
Labour Products
Capital Service
Energy Information
PRODUCTION
FUNCTION
Cutting Process
Embroidery Work
Stitching Process
Fitting
Washing
Ironing
Folding
Packing
Storing
I take maximum one and half year to implement this type of
project the time required for completing each activity of the
project till commercial production is as follows:
Total 11,50,000
2 Furniture - 3,50,000
3 Computer 2 50000
Total 9,00,000
Total 44,50,000
TOP LEVEL
No. Particulars No. of Monthly Yearly
Salary
Employees Salary
1 Manager 2 14,000 1,68,000
2 Accountant 1 5,000 60,000
3 Designers 1 5,000 60,000
Total 24,000 2,88,000
MIDDLE LEVEL
No. Particulars No. of Monthly Yearly
Salary
Emp. Salary
1 Salesman 5 15,000 1,80,000
2 Clerk & computer 1 2,500 30,000
operator
3 Store keeper 2 3,000 36,000
Total 20,500 2,46,000
Other Administrative Expenses
Lower Level
No. Particulars No. of Monthly Yearly
Emp.
Salary Salary
Total 61,28,000
Sources of Fund
Total 60,41,500
Interest
No. Particulars Percentage Amt. (Rs.)
1 Owned 9.5 % 3,44,365
2 Borrowed Loan (SBS) 12.5 % 3,02,075
Total 6,43,498
Depreciation
2 Utilities 1,38,000
3 Manpower 11,40,000
Total 66,72,700
Cost of Production
No. Particular Value Rate Amt.
1 Building 11,50,000 5% 57,500
2 Machinery 19,00,000 5% 95,000
3 Other Fixed Assets 9,00,000 5% 45,000
Total 1,77,500
Cost Analysis
Particulars Amt. (Rs.) Amt. (Rs.)
Variable Cost
Raw Material
Denim Cloth 28,80,000
Cotton Cloth 14,40,000
Thread 1,80,000
Button 50,400
Zip 2,88,000
Stickers 1,26,000
Pocketing Clothes 48,000
Plastic box 64,800
Washing Acid 1,20,000
Other contingency 36,000 52,33,200
Semi Variable Cost
Utilities 1,38,000
Administrative Exps. 1,34,400
Man Power (Lower Level) 6,06,000 8,78,400
Fixed Cost
Preliminary & Pre-operative expenses 50,000
written off
Man Power (Middle & Top level) 5,34,000
Interest on capital 6,43,498
Depreciation 6,90,000
Repairs & Maintenance 1,97,500 21,14,998
Return on Investment
ROI = EBIT x 100
Project Cost
= 6, 28,402 + 6, 43,498
= 12, 71,900
= 4, 08,461 x 100
88, 15,000
= 4.63%
Fixed Assets Turnover Ratio
F.A.T.R. = Sales
Fixed Assets