Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Aguinaldo
Vener June R. Belen
Rhea Mae P. Francisco
Arren Joyce J. Lannao
INTRODUCTION
Air 114,835.90
Yeast 9,000
Sugar 32,400
Equipment Operating conditions Stream Description Inflow (Kg/yr) Outflow (Kg/yr)
Husks 211,008.13
23 131 214.8
Pasteurization 1 82oC, 1 atm
23 131 214.8
18 626 135.62
Fermentation 25oC, 1 atm
18 626 135.62
6 108 924.273
Acetation 25oC, 1 atm
6 108 924.273
23 269 136.4
Pasteurization 2 82oC, 1 atm
23 269 136.4
GENERAL DETAIL
TECHNICAL DETAIL
No. of Units: 1
Capacity:2.16 m3/hr
Dimensions:
Diameter: 0.6096 m
GENERAL DETAIL
TECHNICAL DETAIL
No. of Units: 1
Capacity: 002458 m3
Dimensions:
Height: 1.1086 m
GENERAL DETAIL
TECHNICAL DETAIL
No. of Units: 1
Capacity: 1.2144 m3
Dimensions:
Height: 2.406 m
Diameter: 0.802 m
GENERAL DETAIL
TECHNICAL DETAIL
No. of Units: 1
Capacity: 0.11187 m3
Dimensions:
Height: 1.086 m
Diameter: 0.362 m
GENERAL DETAIL
TECHNICAL DETAIL
No. of Units: 1
Capacity: 0.136 m3
Dimensions:
Height: 1.159 m
Diameter: 0.386 m
GENERAL DETAIL
Function: To mix ammonium sulphate, sugar and water with the mash for
preparation to fermentation
TECHNICAL DETAIL
No. of Units: 1
Capacity: 153.3631 m3
DIimensions:
Height: 12.609 m
Diameter: 4.023 m
GENERAL DETAIL
Type/Description: Jacketed Kettle with recirculating pump, timer, and lift &
swing cover
TECHNICAL DETAIL
No. of units: 1
Capacity:
Dimensions:
Length =
Width =
Height =
GENERAL DETAIL
TECHNICAL DETAIL
No. of Units: 1
Capacity: 0.11187 m3
Dimensions:
Height: 1.086 m
Diameter: 0.362 m
GENERAL DETAIL
TECHNICAL DETAIL
No. of units: 1
Capacity: 238.5259 m3
Dimensions:
Height = 15.3655 m
Diameter = 4.4458 m
Material of Construction:
GENERAL DETAIL
Type/Description:
TECHNICAL DETAIL
No. of units: 1
GENERAL DETAIL
Type/Description:
TECHNICAL DETAIL
No. of units: 1
GENERAL DETAIL
TECHNICAL DETAIL
No. of units: 1
Capacity: 273.083 m3
Dimensions:
Diameter = 4.876 m
Height = 14.628 m
GENERAL DETAIL
TECHNICAL DETAIL
No. of units: 1
Capacity: 163.69 m3
Dimensions:
GENERAL DETAIL
Type/Description: Jacketed Kettle with recirculating pump, timer, and lift &
swing cover
TECHNICAL DETAIL
No. of units: 1
Capacity: 490.08 m3
Dimensions:
Area: 5.726 m2
GENERAL DETAIL
TECHNICAL DETAIL
No. of Units: 1
Capacity: 1.2144 m3
Dimensions:
Height: 2.406 m
Diameter: 0.802 m
FC
FILTER PRESS
FT FC
Coco Water
with Filtered Coco
Impurities Water
FC
Filter cake
COCONUT JUICE STORAGE TANK
LC LAH
LT LAL
Filtered Coco
Water
Filtered Coco
Water
FT FC
MIXER
Filtered Coco
Water
FC
(NH4 )2 SO4
Sugar
FC
Sugar
mash
PASTEURIZER 1
TT TC
Vaporized sugar
Pasteurized TI mash
Sugar Mash Sugar
mash
FC
WATER STORAGE TANK
Water
LC LT
Cooled Water
FC
LI
Cooling Water
FERMENTER
Nutrients CO2
C2H5OH
H2O Pasteurized
FC TT Sugar Mash
Cooling Water
LT FC
TI
Fermenter LAH LAL
(Anaerobic)
Hot Water
Alcohol
Mash
ACETATOR
FC Alcohol
Mash
Air
N2 FC
O2
C2 H5 OH LAH LAL
H2 O
Ace tator LT Raw
(Ae robic) Vinegar
Mother
liquor
FC
FILTRATION UNIT
FC
Filtered
Vinegar
Filtration
Unit
Raw
Vinegar
Filter Cake
PASTEURIZER 2
TT TC
Vaporized vinegar
TI
Filtered
vinegar
Pasteurized
vinegar
FC
VINEGAR STORAGE TANK
LC LAH
LT LAL
Pasteurized
Vinegar Pasteurized
Vinegar
FT FC
Summary of Purchased
Equipment Cost
Equipment Quantity Cost/Unit (USD) Total Cost (PHP)
Direct Cost
Purchased Equipment 15-40 30 30.00% 31,059,381 15-40% of fixed capital investment 30%, Selected
Purchased-equipment Installation 6-14 10 8.33% 7,837,871.94 25-55% of the purchased equipment cost 27.77778
Instrumentation and Controls 2-12 5 4.17% 3,918,935.97 8-50% of purchased equipment cost 13.88889
Electrical Systems 2-10 4 3.33% 3,135,148.78 10-80% of purchased equipment cost 11.11111
Yard Improvements 2-5 3 2.50% 2,351,361.58 40-100% of purchased equipment cost 8.333333
Service Facilities 8-30 14 11.67% 10,973,020.7 38.88889
Land 1-2 2 1.67% 1,567,574.39 4-8% of purchased equipment cost 5.555556
Direct Costs Total 75.83% 74,167,677.67
Indirect Costs
Engineering and Supervision 4-20 7 5.83% 5,486,510.36 5-30% of direct costs 7.692308
Construction Expenses 4-17 9 7.50% 7,054,084.75 10 -20% of fixed capital investment 7.5
Average Depreciation/Year
4,437,054.429
Estimation of Total
Product Cost
Cost Items Allowable Range Basis of Computation Cost Estimate (Php/Year)
40,979,091.7
Manufacturing Cost (Direct production costs + Fixed charges + Plant overhead costs)
A. Direct Production Costs About 66% of Total product cost 60% 30,641,986.98
Raw Material 10-80% of Total product cost Selling price of Vinegar (21.17% of TPC)
Operating supplies 10-20% of Maintenance and repair costs 12.08% of Maintenance 678,902.6812
Research and dev’t costs About % of Total product cost 5% of TPC 1,859,115.41
45,328,206.7
III.Total Product Cost
Suggested Values for Risk
and Minimum Acceptable
Return on Investment
Investment Description Level of Risk MARR(after income taxes), percent/year
VAT 12%
Depreciation
4,437,054.429
ROI 24.53%
Excise tax to be paid 10575000 11103750 11658937.5 12241884.38 12853978.59 13496677.52 14171511.4
Estimated Cash flow 19424732.7 39816305.12 65572174.17 88044868.94 111636801.5 136403933.7 162405025.5
Income Taxes = Net Profit = 19,336,793.3
20,835,000
Gross Profit = 40,171,793.3
Opendoor for
Total Income = Cost for Operations
Coconut Vinegar
85,500,000 = 33,964,111.74
Production
Working Capital
Manufacturing
Fixed Capital
Investment =
40,979,091.7
Total Capital
Investment
with Land
Stockholders'
Dividends
Capital
Source and
Sink
Other Repayment of
Investment Borrowed Cash
PROFIT AND LOSS STATEMENT
REVENUE
4,437,054.429
Depreciation
3,749,115
Utilities
Others 3,340,303.84
NET PROFIT
Taxes 20,835,000
Sales/Unit 95
CM/Unit 94.6416
CM Ratio 0.9962