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Assumptions:
1. Life of machines in years = 15 years.
2. Total working days per year (season) = 200 days/year.
3. Total working hours per day = 16 hours/day (Two shifts).
4. Depreciation cost of machine = @ 10 % of initial cost per year.
5. Rate of interest on capital investment = @ 12 % of initial cost per year.
6. Housing, Insurance and other miscellaneous expenditure = @ 1 % of
initial cost per year.
7. Repair and Maintenance on machine = @ 2 % of initial cost per year.
8. Electrical charges = Rs 5.00/unit (Average).
9. Labour charges = Rs 100.00/day (For skilled labour).
= Rs 50.00/day (For unskilled labour).
10. Cold storage rent = Rs 2500.00/year(Season i.e. 49 days)
11. Time required to pack 1400 g sapota = 5 minutes.
12. Bavistin used for the pretreatment of 129.60 kg sapota = 4 g.
13. Cost of packaging material = Rs.110/kg
14. Energy consumption for packing of sapota = 2.5 unit
15. Quantity of sapota packaging/h =16.8 kg
16. Cost of gas for packaging of 129.6 kg sapota =Rs. 400/ (Rs. 300 for
N2, Rs.40 for O2, Rs. 60 for CO2
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than 0.095 m3 space for the working. The vacuum packaging machine was
fully automatic therefore the cost of repair and maintenance is likely to be
less. The cost of 1 kg 100 gauge polyethylene bags is Rs. 65.00, which
contain four hundred numbers of bags.
Energy consumption for 1 hour operation was observed to be 1.125
units. For the smooth operation of the machine 2 skilled and for the handling
of mangoes before and after packaging another 2 unskilled labours were
required for two shifts. As per our assumption no 11 one can packed about
80 mangoes in an hour. It means in one hour one can packed 20 kg mangoes.
APPENDIX : J
1. Fixed cost.
The fixed cost included following costs.
(a) Depreciation cost of (Rs/h) MAP system:
(Initial Cost of machine - Final cost of machine)
D = --------------------------------------------------------------------
Life of machine x Working hours per year
i.e.
( 990000 - 99000 )
D = ----------------------------- = 18.5 Rs/h
15 x 3200
Total fixed cost = (a) +(b) + (c) = 18.5+ 7.4+ 3.09= 28.99 Rs/h
3
(f) Wages (Rs/h):
2500
i.e. R = --------------- = 4.25 Rs/h
588
Total variable cost = (a) + (b)+ (c) + (d)+(e) +(f) +(g) +(h)
4
= 137.65 Rs
137.65
= --------------
16.8
= 7.59 Rs/kg of fruits