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Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
Gadhvi nikhil.21
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Gadhvi nikhil.21

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  • 1. A Business Plan OnSugar Free Sweets Submitted To: Dr. Rajesh Patel(Director-MBA Department) Submitted By: Gadhvi Nikhil MBA-SEM-III Roll no-21
  • 2. DeclarationI undersigned Gadhvi Nikhil, the student of M.B.A.(SEM-3) of N.R.VEKARIA INSTITUTE OF BUSINESS MANAGEMENT STUDIES,JUNAGADH. Declare that the project work present in this report is my ownwork and has been carried out under the supervision guidance of Dr. RajeshPatel. This business plan is a part of the subject “New Enterprise &Innovation management” This project work is not submitted to any otheruniversity for any other examination purpose. I have tried my level best toinclude all information in this report.Date : November 25, 2010 Student signaturePlace : JUNAGADH (Gadhvi Nikhil)
  • 3. Table of Contents PageSr. No. Particulars No. 1. Introduction To SSI 2. Project At A Glance 3. Bio data Of Partners 4. Basis & Presumptions 5. Organization Structure 6. Implementation Schedule 7. Location Justification 8. Portrait Of Products 9. Details Of Raw Materials 10.Marketing Exercise 11.Production Process 12.Financial Aspects 13.Profitability Analysis 14.Break Even Analysis 15.Computation Of Ratios 16.Risk Factor 17.Future Prospects 18.List Of Suppliers 19.Conclusion Introduction to SSI
  • 4. Small scale industry has place of pride in our economy. It isthe base for medium and large scale industry helps in earningforeign exchange, helps generating employment opportunities, andmany more benefits are available to the economy. Hence, the govt. has introduced the Small & MediumEnterprise Development Bill 2005 in the Lok Sabha, seeking toenhance the investment cap for small scale units from Rs. 1 croreto rs. 5 crore. The bill aims to consolidate the laws governing small& medium enterprises. It also seeks to extend progressive creditfacilities to SME’s in line with the guidelines laid out by the RBI. In a move to enable small enterprises to grow, the billprovides that more than 50 employees can be freed from thepurview of Labour laws including the Employer’s Liability Act,1938. This report is made within the boundaries of SSI with theintense to acquaint the students with the functions of entrepreneur.
  • 5. Project at a GlanceName of the unit:-1 Gokul Dairy FarmAddress for communication:- Gokul dairy Farm” Near post office road, Gandhi gram Society Junagadh-362001Type of the Unit Partnership firmLocation of the unit:- “Gokul dairy farm” Gandhi gram society road, Junagadh-362001Name of the Product:- Sugar free sweetsPartner’s name:- Gadhvi Nikhil N Avalani Bhavin RBrand name:- Gokul Sweets
  • 6. Biodata of Partners Biodata of Partner:-1Name:- Gadhvi Nikhil NAddress:- New police quarters B-6/96 Near F.M.tower , Bilkha road Junagadh-362001,Education qualification:- BBA with marketingAge:- 22 yearsFinance contribution:- 50%Role in Unit:- Managing finance and marketing
  • 7. Biodata of Partner: - 2Name:- Avalani Bhavin RAddress:- Akshar Residency,B-206 Giriraj Main Road Junagadh-362001"Education qualification:- B.B.A. in marketingAge:- 22 yearsExperience:- 2 yearsFinance contribution:- 50%Present activity:- Management and study for C.A.Role in the unit:- Managing production and human resourcedepartment
  • 8. Basis & Presumption:-1.It had been taken into consideration that the unit will work for8 hours a day for 300 days in a year. In case of emergency theovertime will be carried out as the production is based onorders.2.To achieve full plant capacity the trial production will becarried out for 15 to 20 days and by taking 6 to 7 samples.3.Labor and wages mentioned as per the prescribed minimumrequirement of them4.Interest rate at 9% for fixed and 13% for working capital isconsidered in the project profile5.Margin of money will very from 30 to 35% depending uponthe labor and raw material available to the firm.6.The costs of land, construction, charges, machinery andequipments, raw materials and consumables, other expenses etcindicated in the profile are based on those prevailing at the timeof preparation therefore they are subject to necessary changesfrom time to time based on local conditions.
  • 9. Organization StructureOrganization is a group of people working together cooperativelyunder authority toward achieving and objectives that manuallybenefit the participants and organization.The superior subordinate relationships are defined by organizationcharts, which are formal documents that indicate the chain ofcommand and titles that have been assigned to the managers andother personnel.
  • 10. Implementation ScheduleImplementation schedule means actual time required to start theproduction process. The major activities in the implementation ofthe project have been listed & systematic implementation ofproject may take around 11 to 12 months for completion.Sr. No. Activities Time Period1 Survey for collection of data in 2 months respect of demand, raw material, including power and fuel availability of technology, pollution control2 Arrangement for margin money 1 month3 Preparation of project document 1 month and registration4 Financial assistance 2 months5 Selection of site & development of 2 months land6 Make shift office 12 months7 Electricity, fuel and water tying up 2 months for availability8 Selection of machines and 1 month procurement9 Selection of raw material and 8 days procurement10 Recruitment of staff and labor 15 days11 Registration for SSI 15 days12 trial production 20 days
  • 11. Location JustificationIn recent years the concept of industrial location has received muchimportance & closer attention for any newly started manufacturingbusiness. Location of any industry pays a dominant role in successfor failure of the company.Only best selected location on one side can earn variety of benefitand any mistake in selection of location on the other side can resultinto a great loss. Therefore before selection of the plant locationpromoters have to check the various have to check the variousalternative locations in terms of loss contribution and environmenttoo.Availability Of Raw Material All the required raw materials are easily available locally atmarket rate for preparing sugar free sweets at proposed location.
  • 12. Proximity To The Market: Proximity to the market means nearness to the market. Frommarketing point of view, we have very enriched and expandingmarket for our products. The most important benefit of nearness tothe market is you can closely be attached with the current marketposition of demand, products, competitors, price, consumer beliefsand attitudes towards the products and many more: we haveselected our location on Gandhi gram main road where thepenetration of dairy products is lesser and only competitors ofsugar-free sweets in Junagadh. So we have a very good market asrJunagadh is the centre for saurashtra and a highly developing city.We have a highly developing city. We can create, maintain anddevelop the demand easily and profitably. Many hotels are alsoconsuming the sweets so, the large and beneficial potential isfound outAvailability Of ManpowerManpower is the heart to run any kind of activities. For effectiverunning of any firm and activating maximum production & to have
  • 13. at least cost, labor is required. All skilled and unskilled manpowercan easily be obtained near by the area at cheaper rate and alsowith the basic required knowledge to operate.Availability Of Manufacturing ServicesManufacturing services are the core necessity for efficient andeffective production. Water electricity and other infrastructurefacilities are included in it. As for as our location is concernedwater and electricity is easily available for 24 hours at veryeconomical rate and other facilities are also available easily as it isinclusive in the city.
  • 14. Transportation Facilities:-By selecting this plant location for sweets will be beneficial morefor transportation mode rate and way we won’t have our owntransportation vehicles, the distribution of sweet will be carried outthrough transportation contract will private companies. Which areeasily available at economic rate. Personal FactorWe have selected this unit because of above all reasons and inaddition, our personal influence for the selection, as we want todevelop this area by anyway if we can society the society in ourearlier stage of business. Other Ancillary Services:Other ancillary services like banking, insurance, technicallyassistance, warehousing etc are easily available at feasible rate.Thus viewing all phases of the location, it seems to be mostappropriate location for the firm so we considered it as veryfavorable & ideal location for us.
  • 15. Portrait of Products “Sugar free sweets”, the name itself suggests that they givesweetness to those people whom sweets are for away to reach theproducts is made for diabetics and diet conscious people.The concept of sugar-free sweets comes into the Junagadh before3 years. This is the segment where only a few competitors andgreat potential for expansion. We have done search and surveys forcheck in the demand and trend of the people towards sweets andfrom them sugar-free sweets and we came to know that only 20%consumers prefer sugar-free sweets in the general time or inoccasions. But by considering today increased number of diabeticpatients and the awareness among the people, we found and larger& great market for the same.We want to start sugar-free sweets for diabetic patients with themotto of serving society and better and profitable way than thecompetitors. We have entered in riche market the initial launchingstrategy of use will itself our products quality i.e. delicious testconvenient packaging, superior quality, and nutrition, affordable
  • 16. price on time delivery or quick delivery.We will produce many products based on & main ingredients i.e.dahi, fig and black raisins. The various products are made from itand other in gradients like cashew coconut powder, pista, almondand many more each product changes comparatively high pricethan the general & common sweets before all are made from dryfruits.The products produced & their rate of each product given below Items Items Rate (per kg.) Dry Fruits Roll Cut 400 Angier Cassata 320 Angier Dry Fruit Halva 160 Angier Roll 400 Cayce Anger Roll 300 Manpasand 320 Sangam Slice 150 Angir Slice 160 Angir Badam Halva 220
  • 17. Details Of Raw Material Raw material is the precondition for production function.Qualitative raw material effective processing and propermaintenance are milestones for efficient production. The main raw materials required for preparing sugar freesweets are as follows 1.fate 2.Ghee 3. Cashew 4.Almond 5.Fig 6.Pista 7.Black raisins 8.Coconut powderAnd other required materials are1Paper boxes2Plastic packets3Plastic papersContainers (for loose selling)
  • 18. Marketing ExerciseDemand AnalysisThe demand of the sugar free sweets in current market speciallyin saurashtra is 12 % where demand of the general sweet is largerthan it but the future potentially is grater in terms of demand.Specially diabetic people will consume occasionally as well asgenerally.Supportive Basis For Growth Is Demand:Increase the number of diabetic patients & diet conscious people inthe society growth rate 10 %Current Consumption PatternProduct are being consumed on routine basis and also occasionally consumption SizeConsumption size for sugar free sweets is comparatively smallthan general sweets Pick Points With Reference To Demand • Festivals time • marriage seasons.
  • 19. SegmentationThe market segmentation of sugar free sweet may be classified asunder: Geographical Segmentations:As sugar free sweet made mainly from the dry fruit and purematerials having very high prices so they are consumed by theclass people living in Jalaram society Road, M.G. Road, AzadChowk, Circle with special reference to Junagadh only and otherregions where the rich people are living Demographic Segmentation: 1Age group – above 30 years 2Income – high earn 3Personalities- rich & aristocrat personalities 4Social class- higher middle & upper class 5Education- highly educated and well awarded 6Behavioral – well awarded Psychological Segmentation:Beliefs & attitudes – favorable, positive
  • 20. Pricing Decision Objectives 1To earn desirable profit 2To society the society 3To fight with competitors 4To create brand equity Influencing Factor1Cost of raw materials2Cost of production3Prevailing demand4Competitors price Pricing Method1Cost plus pricing Distribution Decision Channel2Distributors – retailers- end users3Hotels & restaurants4Wedding planners5Event managers
  • 21. Positioning Product positioning] (Note: * The product sugar free sweets are expensive and nutritious for the end users.)By doing comparative study of the above map, we can make outour close competitors are sugar free sweets chemical based andsugar free ice scream. Brand PositioningThe brand positioning map of the Gokul brand is as follows:
  • 22. Analysis of CompetitorsThe main competitors of Gokul sugar free sweets are… 1Shiv Shakti Sweets 2Sweet Palace 3Bengal SweetsThese are the main competitors providing suger free as well asgeneral sweets the concept of suger free sweets came on Junagadhbefore 3 years so there is not keen competition but oligopolisticmarket competition Competitive strategyTo compete with the existing competitors company will createawarness among the people that such kind of qualitative taylormade and nutritious products are available. Effective advertisingthrough sign boards hoardings and print ads in various materialseffective distribution strategy is being adopted Competitive advantage 1The quality of the sweets, 2It’s delicious taste, 3Effective pricing policy, 4Efficient distribution channels.
  • 23. Promotion Decision Objective1Createawareness among mass for sugar free sweet & speciallyamong patients2Brands awareness3Brand preference4Brand loyalty Budget5Rs. 10,000 per month Tools6Signboards,7Hoardings,8Printed materials,9Catalogs,10Local magazines,11Other materials of social groups.
  • 24. Production Process:For making up of sugar free sweets mainly 3 dry fruits are usedfor a base i.e. Date, fig & Black grapes Preparation MethodTo prepare date based sugar free sweets firstly make it seed lessthen to crush it in mava maker and to fry it on gas stove with pureghee. Then after to cut and sliced the dry fruits according to theirname and given specification like cashew almond pista andcoconut powder etc add to the fried date and again fried it in maskamachine then give them different shapes according to their name &specifications give to them. To freeze the mis refrigerator for 3 to 4hours now date based any item is ready to eat or serve. Date BasedThe items which are made from the date are:- 1Dry fruit roll cut 2Manpasand 3Sangam sliceThe other fig based and black raisins based items also require thesame process as date based
  • 25. Fig BasedThe main items made from fig based are: 1Angir kasata 2Angir Roll 3Angir Dryfruit halva 4Kaju Angir Roll 5Man pasand 6Angir slice 7Angir badam halva Black Raisins Based 8Dry fruit roll cut 9Kishmis kamal 10Kishmis kasata 11Kishmis roll 12Manpasand 13Sangam katri 14Badam kishmis 15Kaju kishmis etc
  • 26. Financial Aspects: Fixed capital Details (Section - I) (a) Land And BuildingSr. No. Particulars Amount (Rs.) 1 Land : 2,500,000 500 sq. mtrs. @ Rs. 5000 per sq. mtr. 2 Building: 1,500,000 Work shed: 200 sq. mtr. @ Rs. 7500 Storage: for raw material 20 sq. mtrs. And for finished goods 20 sq. mtrs. 3 Furniture: 250,000 Electrification and fixtures 150,000 Total 4,400,000 (b) Machineries & EquipmentsSr. no. Description Qty Price (per Total Price unit) (Rs.) 1 Mava Maker 4 80,000 320,000 2 Dry Fruit Cutter 2 15,000 30,000 3 Maska Machine 1 25,000 25,000 4 Slice Machine 2 20,000 40,000 5 Refrigerator 2 110,000 220,000 Total 11 250,000 635,000 (c) Statement Showing Total Fixed Cost
  • 27. Sr. No. Particular Cost (Rs.) 1 Land building and furniture 4,400,000 2 Machineries and equipments 635,000 Total 5,035,000 Land Building M achine & Equip. Working capital details (Section – II) (a). Personnel (Per month)Sr. Designation No.s Salary TotalNo.1 Manager 1 7,000 7,0002 Supervisor 2 5,000 10,0003 Accountant 1 4,500 4,5004 Stock Keeper 1 2,500 2,5005 Counter Person 1 3,000 3,0006 Skilled Workers 4 2,200 8,8007 Unskilled Workers 6 1,800 1,800 Total 16 46,600
  • 28. (b) Raw materialsSr. No. Particular Qty (kg.) Rate (per kg) Total1 Ghee 30 140 4,2002 Cashew 100 240 24,0003 Almond 70 480 33,6004 Fig 50 280 14,0005 Date 70 35 2,4506 Black 40 140 5,600 Grapes7 Coconut 20 75 1,500 Powder8 Pista 20 280 5,600 Total 400 90,950 (c). Utilities (per month)Sr. Particular Total ValueNo.(Rs.) 1. Power – per unit Rs. 4 7000 2. Water 5000 ltrs 2000 3. Gas 125 bottles @ 320 (aprx.) per 40000 no. Total 49000
  • 29. (d) Other expenses (per month)Sr. No. Particulars Value (Rs.)1 Postage & Stationary 5002 Telephone 30003 Repair & Maintenance 20004 Transportation Charges 150005 Advertisement 200006 Insurance 20007 Miscellaneous Expenses 5000 Total 47500 (e). Statement showing total working capital (monthly)Sr. NO. Particulars Cost1 Personnel 466002 Raw Materials 909503 Other Expenses 475004 Utilities 49000 Grand Total 234050(f) Working capital Requirement (for 3 months) Rs. 2 34 050 X 3 Months = Rs. 7, 02, 150
  • 30. Total Capital investmentSr. No. Particulars Value (Rs.) 1 Fixed Capital 5035000 2 Working Capital 702150 Total 5737150
  • 31. Sources of FinanceSr. No. Particulars Contribution Value 1 Owned Capital 35% 2008002 2 Borrowed Capital 65% 3729147 Grand Total 5737150 4000000 3500000 3000000 2500000 2000000 1500000 Value 1000000 500000 Contribution 0 Owned Borr ow ed Capital Capital Contribution Value Interest On CapitalSr no. Particulars Rate Value (Rs.)1 Owned Capital 9% 1807202 Bank loan 12% 447498 Total Interest 628218 Depreciation Details
  • 32. Sr Particular Gross Rate Depreciatio Net Blockno block n1 Building 1500000 10% 150000 13500002 Furniture 250000 8% 20000 2300003 Machines 635000 10% 63500 571000 & Equipment s Total 2385000 233500 2151500 Cost Of ProductionSR NO. Particulars Value (Rs.)1 Total requirement of working 2808600 capital2 Depreciation on Building 1500003 Depreciation on machinery 635004 Depreciation on Furniture 200005 Interest on Bank Loan 4474986 Interest on owned Capital 180720 Total cost 3670318 Sales Turnover (Monthly): Yearly Sales Turn over Sr. no. Particular Qty Rate Amt
  • 33. 1 Date Based 300 500 150000 2 Black 250 600 150000 Raisins Based 3 Fig Based 400 550 220000 Total 950 1500 520000Sales =520000 X 12 Months = Rs. 62,40,000
  • 34. Fixed Cost Sr. No. Particulars Value (Rs.) 1 Depreciation on building 150,000 2 Depreciation on furniture 20,000 3 Depreciation on machinery 63,500 4 Interest on bank loan 447,498 5 Interest on owned loan 180,720 6 Insurance 10,000 7 40% Salary & wages 18,640 8 40% Other Expenses 19,000 Total 909,358 Profitability AnalysisParticulars Amount (Rs.) Sales volume 6240000Less: Cost of production [Excluding 3,042,000interest] Earning before Interest & Tax 3198000Less: interest on Capital 628,218 Earning before Tax 2569782Less: income tax at 35% (assumed) 899424 Profit After Tax 1670358 ProfitProfitability = ---------- X 100 Sales 936577 = ---------- X 100 = 15% 6240000 Break Even AnalysisBreak even analysis is widely used technique to study cost volume
  • 35. profit relationship. The narrow interpretation of the term breakeven analysis refers to a system of determination of that level ofactivity where total cost actual total selling price.In nut-shall, BEP means like level of output of sales at which noprofit no loss is activated.Break even point for sugar free sweets Fixed CostBEP = ------------------- X 100 Fixed Cost + profit 909,358 = ---------------------- X 100 909,358 + 936577 = 49.26 %
  • 36. Computation Of Ratios Return on Investment Net Profit 936577x 100ROI = ----------------- X 100 = --------------- Total Investment 2,737,150 = 34.21% Return on Fixed Assets Profit 936577 X 100 = ----------- X 100 = ---------------- Total Fixed Assets 5,035,000 = 18.60%
  • 37. Risk FactorsFor inception of any activity, the risk factor is involved with itself.Risk factor is like living without being born. So, before startingany organization or unit the entrepreneurs have to keep in mind theweak as well as threatening feets of the firm.The risk factors involved with Utsav Dairy Farm may as follows: 1The demand of the products may not be generated as predicted. 2The firm will have to face strong competition. 3The promoters of the firm are not much experienced in the field of entrepreneurship and in the food items. 4Consumers will not be got much well aware about the products. 5In the very first year the company may face loss.
  • 38. Future ProspectsThe modern world is fast growing, it is expanding considerably infood habits. New innovation of yesterday is old for today, it is apast and tomorrow is a present.The following are the future prospects of my unit: 1Expansion in existing tem with different flavors and ingredients 2Expansion in existing market and cover the entire Gujarat. 3Diversifying in other sugar free food items. 4Development of various branches whole over the Gujarat.
  • 39. List Of Suppliers1.Ambika machines, Rajkot Highway, Saverkundala.2.Rathod machines 6 Mavdi Plot, Rajkot.3.Gayatri Refrigerator Kalawad Road, Kotecha Chowk, Rajkot.4.GAS Gujarat Essence. Rajkot.
  • 40. P&l account for 3 years Particular 1st Year 2nd Year 3rd Year Sales 6240000 6864000 7550400 Net Sales / 6240000 6864000 7550400 Income (A) Manufacturing Exp.: Raw Materials 1091400 1200540 1320594 direct wages 265200 291720 320892 Utilities 588000 646800 711480 Repairs & 24,000 26400 29040 Maintenance Total Manu. 1968600 2165460 2382006 Exp. (B). Gross Profit (A- 4271400 4698540 5168394 B) (C) Adm. Selling Exp. Telephone 36,000 39,600 43,560 Postage & Stamp 6,000 6,600 7,260 Duty Miscellaneous 60,000 66,000 72,600 Exp. transport exp. 15,000 16,500 18,150 Salary 294000 323,400 355,740 Depreciation 2151500 2,366,650 2,603,315 Insurance 24,000 36,000 36,000 Interest Own Capital 190720 190720 190720 Borrowed 447498 447498 447498 Capital Total Adm. Ex. 3,224,718 3,492,968 3,774,843 (D) Operating 1,046,682 1,205,572 1,393,551 Profit (C-D) (Less) Tax 110,105 421,950 487,743
  • 41. Balancesheet for 3 years Particulars 1st Year 2nd Year 3rd YearCapitalLiabilityOwn Capital 2008002 2008002 2008002(+) Int. onCapital 688218 688218 688218(+) NetProfit 936577 783622 905808 3632797 3479842 3602028Borrowed 3729147 3729148 3729149LoansCreditors 250000 270000 260000Total 7611944 7478990 7591177PropertyAssetsFixedAssetsland & 1500000 1350000 1215000BuildingLess Dep.Machine 635000 571500 514350Less Dep.other fixed 250000 230000 211600assests lessdep.debtors 702150 1167665 1167665 Cash and 4,524,79 4,159,825 4,482,562 bank 4 Total 7611944 7478990 7591177
  • 42. Cost sheet for 3 years Particulars 1st year 2nd year 3rd yearRawMaterialConsumedOp. Stock of -Raw Material Purchase 1091400 1200540 1320594Cost of R.M. 1091400 1200540 1320594ConsumedDirect Wages 265200 291720 320892Utilizes 588000 646800 711480Prime Cost 3036000 2139060 2352966FactoryOverheadSalaries 294000 323400 355740Dep. On 150000 165000 181500Building &MachineMaint. & 24000 26400 29040Repairs ofMachineWork Cost. 3504000 2653860 2919246Office /Adm.OverheadTelephone 36,000 39600 43560Postage & 6,000 6600 7260Stamp DutyInsurance 24,000 26400 29040Mis. 5,000 5500 6050Expenses
  • 43. Interest on 688218 757039.8 832743.78Cap.Depre. On 20000 18400other fixedAsset.Cost of 4,283,21 3,507,40 3,837,900Production 8 0Selling &Dist.Overheadstransport exp. 15000 16500 18150 5,888,81 6,377,85 6,922,277Cost of Sales. 4 2Sales 6270000 6897000 7586700Profit 381,186 519,148 664,423
  • 44. ConclusionTo end up the discussion, since the starting of the project with theselection of the sugar free sweets for a new segment of consumerswith the greater potentially.This is my pleasure to put this report before the University forlaunching the “sugar free sweet”. As a promoter of this unit, Ihave made all the required efforts for the successful launching ofall products. I hope that the sugar free sweets will be successes inthe market and specially my brand, “GOKUL Sugar free sweets”.The main aim of mine for launching this kind of product is just tosociety the society by providing best quality products for the dietconscious and diabetic patients.Govt. should support these kinds of small scale units to serve thepublic with qualitative food items. I also want to help in generationof employment opportunities and to raise standard of living.At least I am again very thankful to all of the concerned peoplewho helped me in preparing this report. This is also true for me as Ithought my report could express my thoughts & researches forsugar free sweets. It was a great experience that I might want todeal in future. That’s all it will be great opportunity for everystudent.
  • 45. Disclosure of significant accounting policy. 1) We take double entry system in book keeping area. 2) Method of depreciation = Written down method 3) Valuation of Inventory=Cost price or market price which ever is less. Accounting Year = 1st April to 31st March.

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