Cost accounting

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cost management accounting ppt on anuj Ice creams by Philomen Prem...

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Cost accounting

  1. 1. COST MANAGEMENT Accounting:Anuj Ice Creams Real Milk…..real ice creamPresented By:Asma Mazgaonkar - 01Suvik Patel - 04Vinod darade - 08Philomen Prem - 10Ashish Ubalae -36Umer Tatli - 33Pawan Sharma - 35 PRESENTED TO:Swapnil Rathore - 25 Mrs. Sharmila MadamKhandu Chaudhari - 40 1
  2. 2. LOCATION: Location:F.R.I.E.N.D.S Pvt.Ltd.CBD Belapur C5/19Sector 1Navi MumbaiContact no. : 8452019421C. E. O. Mr. Philomen 2
  3. 3. PROFILE:Ice Creams under the name ANUJ started inCBD Belapur (Navi Mumbai) in plastic cupson1st June 2012.Processing goes through multiple stagesand finally served for consumption.To make a product available in every partof city where it is easily viableMore focus on availability and distributionof the product. 3
  4. 4. OBJECTIVES:To provide maximum satisfaction from everyLICK of ICE CREAM..To build a brand image in the mind of thecustomer by providing the most yummy tastyand healthy Ice Creams.Maximum retail outlets, each and every regionsof Navi Mumbai and Mumbai. 4
  5. 5. Processing Involved in Anuj Ice Creams: 5
  6. 6. 6
  7. 7. Cost per Unit ELEMENT COST Rupees (Rs) Rupees(Rs)Raw Material Consumed: 500000 5Opening Stock of Raw Material : (+) Purchase of Raw Material 1300000 13 Dry Fruits 200000 2 MILK 200000 2 Flavors 300000 3 Other ingredients 150000 1.5 Sugar 200000 2 Cups 150000 1.5 Cutlery 100000 1 (+) Carriage Inward 1,50,000 15 19,50,000(-) Closing Stock of Raw Material 800000 8 11,50,000 (+) Direct Labor 200000 2 7 I) PRIME COST 13,50,000
  8. 8. 8
  9. 9. ELEMENT COST Rupees (Rs) Rupees (Rs) Cost per Unit Add Factory Over heads FIXED: Depreciation 200000 2 RENT 100000 1 Insurance 150000 1.5 Supervisors Salary 50000 0.5 VARIABLE: ELECTRICITY 100000 1 MACHINE Maintenance expenses 500000 5 11,00,000 9 II) FACTORY COST 24,50,000
  10. 10. 10
  11. 11. ELEMENT COST Rupees (Rs) Rupees (Rs) Cost per UnitAdd Office Overhead: Employee Cost 800000 8 Other Expenditure 1,50,000 1.5 Computer 100000 1 Telephone 10000 0.1 Taxes 40000 0.4 Carriage Outwards 20,000 9,70,000 0.2 III) COST of Production 34,20,000 Add opening stock of Finished Goods (+) 1,00,000 1 IV) Cost of Goods Sold 35,20,000 11
  12. 12. ELEMENT COST Rupees (Rs) Rupees (Rs) Cost per Unit Add Selling & Dist Expenses Advertisement 3,00,000 3 Delivery Vehicle 2,00,000 2 Petrol 2,00,000 2 Packaging Rate 50,000 0.5 7,50,000 42.7(V) Cost of Sales/Total Cost 42,70,000 Profit 19,30,000 19.3 (VI) SALES 12 62 62,00,000
  13. 13. 13
  14. 14. Elements of cost: Rupees(Rs) Rupees(Rs) SALES 62,00,000 (-)Variable CostRaw material Consumed 19,50,000 Contribution 42,50,000 (-) Fixed Cost: Factory Expenses 11,00,000 Employer Cost 8,00,000 Depreciation 1,00,000 Other Expenditure 1,50,000 Legal Aspects 50,000 Registration Charge 50,000 Miscellaneous Charges 50,000 21,50,000 14 Profit 2100000
  15. 15. PVR= CONTRIBUTION*100= 42,50,000/62,00,000*100 SALES= 68.54% 15
  16. 16. BEP(in Rs)= FC/PVR= 215000/68.54=31368.54BEP(in Units)=FC/C=2150000/4.25=505882.35MOS=Profit/PVR=2100000/68.54=30639.042 16
  17. 17. Competition: •Honkey Ponkey in Vashi •Navi Mumbai.•Dona Natural Ice Creams •Kopar Kharane 17
  18. 18. By producing 1,00,000 units, Anuj IceCreams by F.R.I.E.N.D.S pvt.ltdIs earning huge amount of profit. Hence,the company is planning to expand itsproject to cover more area.Future directions to our processing unit 18
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