2. CONTENTS
History of Chocolate Cost Sheet
Process of Making Analysis
Chocolate
Conclusion
Ingredients of Chocolate
Biblography
Company Profile
3. History of chocolate
• The earliest record of chocolate was over fifteen
hundred years ago in the central America rain
forests, where the tropical mix of high rain fall
combined with high year round temperatures and
humidity provide the ideal climate for cultivation of the
plant from which chocolate is derived, the cacao tree.
• “ Chocolate is made from the cocoa bean, found in
pods growing from the trunk and lower branches of the
cacao tree, Latin name “ theobroma cacao” meaning “
food of the gods”
5. Roasting - After being cleaned, the cacao beans pass to
the first critical step in flavor development at the factory:
roasting. There are two main approaches to roasting: roast
the beans for a short time at high heat, which produces a
strong chocolate flavor but eliminates any subtle, floral notes
and risks the development of charred flavors from over-
roasting, or roast the beans for a long time at low heat, which
allows the more delicate flavors to come through but
sacrifices the big, chocolate flavor.
6. • Winnowing - Getting Rid of the
Shells.After roasting, the beans are put
through a winnowing machine which
removes the outer husks or shells,
leaving behind the roasted beans,
now called nibs.
• Milling - Making Cocoa Liquor
The nibs are then ground into a
thick liquid called chocolate liquor,
which essentially is cocoa solids
suspended in cocoa butter. Despite
its name, chocolate liquor contains
no alcohol.
7. • Pressing - Cocoa Powder and Cocoa Butter is
required. The processing now goes in a couple of
different directions. Some batches of chocolate
liquor are pressed to extract the cocoa
butter, which leaves a solid mass behind that is
pulverized into cocoa powder. The remaining
cocoa butter is reserved to help in chocolate-
making. Other batches of chocolate liquor are
used directly to make chocolate.
8. • The Beginnings of Chocolate -To make dark
chocolate, chocolate liquor, sugar and other minor
ingredients such as vanilla are mixed together and
kneaded until well blended. To make milk
chocolate, milk and sugar are mixed together and
then blended with chocolate liquor. This sweet
combination of ingredients is stirred until the flavors
are thoroughly combined.
9. • Refining — Smoothing It All Out -After being
mixed, both dark and milk chocolates go through the
same process. The mixture travels through a series of
heavy rollers which press the ingredients until the
mixture is refined to a dry flake. Additional cocoa
butter and a small amount of emulsifying agent are
added to the flake and then mixed to make a smooth
paste ready for “conching.”
10. • Conching — Kneading for Exquisite Flavor
Conching further develops flavor by putting
chocolate through a kneading process. The
conches, as the machines are known, have heavy
rollers that plow back and forth through the
chocolate mass anywhere from a few hours to up to
seven days.
11. • Tempering — Temperature Magic For A Perfect Product -
The mixture is then tempered, or passed through a
heating, cooling and reheating process. Tempering allows
you to solidify chocolate in a way that keeps it
glossy, causes it to break with a distinctive snap and allows
it to melt smoothly in your mouth.
• Moulding — We're Getting Closer The mixture is then
poured into moulds and cooled in a cooling chamber.
12. • Finally — Something We Can Eat!
Once cooled, the chocolate is demoulded,
packaged for distribution and is ready for
savoring.
13. Ingredients of chocolate
• Pure chocolate comes from • Exotic ingredients of chocolate
Cocoa beans. A typical GOOBERS CHOCOLATES:
chocolate bar will also have: • Sugar
• Cocoa Butter
• Sugar,
• Cocoa Solids
• Milk (if it's milk • Peanuts
chocolate, not if it's dark), • Milk Solids
• Cocoa Butter, • Chocolate coated Raisins
• Lecithin, • Almonds
• Flavorings (like vanilla), • Vanilin
• Honey
• Sometimes, Vegetable Oil
• Boston Baked Bean
14. Company profile
The name of the company is Blumenthal Chocolate
Company which introduced GOOBERS in 1985 in India.
Initially, The Company was dealing in 2-3 types of spices and
dry fruits only. But later on it came up with an idea of
chocolate coated peanuts with milk chocolate.
15. • In the year 1992, the CEO of Blumenthal Chocolate
Company thought about increasing the profit of the
company with some bigger margins and making the
company bigger then ever. In the Year 1993 company
had introduced the full variety of chocolate like dark
chocolate, chocolate enriched with dry fruits etc., and
also he started exporting them to neighboring
countries. At that time Blumenthal Chocolate Company
was the only company who was there in Indian Market
with full varieties of dark chocolate, chocolate with dry
fruits, wafer chocolate, bar chocolate etc.
• In the year 1995, This Company got listed in NSE. Now,
in the year 2009, after reading the Indian booming food
industry, The Company has decided to launch a new
Chocolate (only in Indian market) by the name of
“GOOBERS”.
16. COST SHEET
Particulars Cost per unit Total cost
Raw material
Sugar = 3,00,000
Cocoa Butter= 3,00,000
Cocoa Solids = 3,20,000
Peanuts = 2,00,000
Milk Solids = 2,00,000
Chocolate Coated Rasins= 4,00,000
Almonds= 3,00,000 5.16 23,20,000
Vanilin= 1,00,000
Honey= 50,000
Boston Baked Bean= 1,50,000
Direct Labour= 7,00,000 1.56 7,00,000
Carriage on Material= 2,42,500 0.53 2,42,500
Prime Cost:- 7.25 32,62,500
17. Factory expenses:-
Fixed –
Depreciation on Plant and
Machinery= 2,57,500
Rent= 1,50,000
Power and Consumable
Stores= 1,50,000
Factory Insurance= 1,50,000 2.35
Supervisors Salary= 50,000
Variable –
Electricity Charges= 50,000
Power and Consumable
Stores= 1,00,000
Running Expenses of
Machine= 1,50,000
9.60 43,20,000
Factory Cost:-
18. Office and Administration
Expenses
Office staff salary= 10,00,000
Rent= 80,000
Computer= 1,20,000
Furniture= 3,00,000
Telephone= 10,000
Carriage outward= 20,000
Depreciation on furniture=
50,000
Salaries to administrative
staff= 3,70,000
Rent, rates, and taxes=
30,000
Office and Administration
Cost:-
19. Analysis
The company is producing 4,50,0000 units of chocolates at the rate of
Rs. 16 for which we are incurring the total cost of Rs. 72,00,000 and the
total sales of Rs. 90,00,000 which implies that we are having the profit of
Rs. 18,00,000.
The company is producing a single unit of chocolate at the rate of Rs.
20which includes the cost of chocolate as Rs. 16 which again implies that
the profit of Rs. 4 is gained on the single unit of chocolate.
Since the company is earning some percentage of profit above the cost
it means increasing cost can be the favorable condition for the company.
Since the company is earning some amount of profit so the business is
a feasible to launch over.
21. Credits
• We thank Professor Iyenger for giving us this
wonderful opportunity to explore the world of
costing. We have highly benefitted ourselves
and we hope to get many more such
opportunities.
THANK YOU…..!!!
