This document provides a cost accounting analysis for Pioneer Dairy Products Ltd., which manufactures milk and other dairy products in Manipal, India. It details the company's products, production capacity, budget period, factory costs, cost centers, cost allocation across departments, indirect cost absorption rates, time taken for products in each department, activities and their cost drivers. The goal is to accurately allocate costs to determine the total cost and selling price per unit for each product.
At Adani Wilmar Limited, we believe that the future of a nation rests on its people. People, who don’t just dream, but aspire. However, dreams, big visions, big challenges and courage need a strong, healthy and nourished body.
At Adani Wilmar Limited, we believe that the future of a nation rests on its people. People, who don’t just dream, but aspire. However, dreams, big visions, big challenges and courage need a strong, healthy and nourished body.
Banglalink (VEON) Ennovators 2.0 Winning Idea BrochureMd Asif Imrul
RECYCLEARN is a cloud-based, plastic waste collecting company focused on sustainability. It works with customers to find inefficiencies and cost-savings in their plastic waste stream. RECYCLEARN has developed a mobile application to provide on-demand plastic waste pickup. RECYCLEARN aims to cut costs for customers by working with suppliers to reduce inefficiencies and maximize the amount of plastic waste being diverted from landfills. RECYCLEARN is planning to serve initially in Dhaka, later, it will expand its service countrywide. It is creating its own database that analyzes its customers’ plastic waste stream and makes sense of all the data on clients and recycling possibilities
what is the best method to sell pi coins in 2024DOT TECH
The best way to sell your pi coins safely is trading with an exchange..but since pi is not launched in any exchange, and second option is through a VERIFIED pi merchant.
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A pi merchant is someone who buys pi coins from miners and pioneers and resell them to Investors looking forward to hold massive amounts before mainnet launch in 2026.
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@Pi_vendor_247
The Evolution of Non-Banking Financial Companies (NBFCs) in India: Challenges...beulahfernandes8
Role in Financial System
NBFCs are critical in bridging the financial inclusion gap.
They provide specialized financial services that cater to segments often neglected by traditional banks.
Economic Impact
NBFCs contribute significantly to India's GDP.
They support sectors like micro, small, and medium enterprises (MSMEs), housing finance, and personal loans.
when will pi network coin be available on crypto exchange.DOT TECH
There is no set date for when Pi coins will enter the market.
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@Pi_vendor_247
how to sell pi coins in South Korea profitably.DOT TECH
Yes. You can sell your pi network coins in South Korea or any other country, by finding a verified pi merchant
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Since pi network is not launched yet on any exchange, the only way you can sell pi coins is by selling to a verified pi merchant, and this is because pi network is not launched yet on any exchange and no pre-sale or ico offerings Is done on pi.
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where can I find a legit pi merchant onlineDOT TECH
Yes. This is very easy what you need is a recommendation from someone who has successfully traded pi coins before with a merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi network coins and resell them to Investors looking forward to hold thousands of pi coins before the open mainnet.
I will leave the telegram contact of my personal pi merchant to trade with
@Pi_vendor_247
Introduction to Indian Financial System ()Avanish Goel
The financial system of a country is an important tool for economic development of the country, as it helps in creation of wealth by linking savings with investments.
It facilitates the flow of funds form the households (savers) to business firms (investors) to aid in wealth creation and development of both the parties
The European Unemployment Puzzle: implications from population agingGRAPE
We study the link between the evolving age structure of the working population and unemployment. We build a large new Keynesian OLG model with a realistic age structure, labor market frictions, sticky prices, and aggregate shocks. Once calibrated to the European economy, we quantify the extent to which demographic changes over the last three decades have contributed to the decline of the unemployment rate. Our findings yield important implications for the future evolution of unemployment given the anticipated further aging of the working population in Europe. We also quantify the implications for optimal monetary policy: lowering inflation volatility becomes less costly in terms of GDP and unemployment volatility, which hints that optimal monetary policy may be more hawkish in an aging society. Finally, our results also propose a partial reversal of the European-US unemployment puzzle due to the fact that the share of young workers is expected to remain robust in the US.
Financial Assets: Debit vs Equity Securities.pptxWrito-Finance
financial assets represent claim for future benefit or cash. Financial assets are formed by establishing contracts between participants. These financial assets are used for collection of huge amounts of money for business purposes.
Two major Types: Debt Securities and Equity Securities.
Debt Securities are Also known as fixed-income securities or instruments. The type of assets is formed by establishing contracts between investor and issuer of the asset.
• The first type of Debit securities is BONDS. Bonds are issued by corporations and government (both local and national government).
• The second important type of Debit security is NOTES. Apart from similarities associated with notes and bonds, notes have shorter term maturity.
• The 3rd important type of Debit security is TRESURY BILLS. These securities have short-term ranging from three months, six months, and one year. Issuer of such securities are governments.
• Above discussed debit securities are mostly issued by governments and corporations. CERTIFICATE OF DEPOSITS CDs are issued by Banks and Financial Institutions. Risk factor associated with CDs gets reduced when issued by reputable institutions or Banks.
Following are the risk attached with debt securities: Credit risk, interest rate risk and currency risk
There are no fixed maturity dates in such securities, and asset’s value is determined by company’s performance. There are two major types of equity securities: common stock and preferred stock.
Common Stock: These are simple equity securities and bear no complexities which the preferred stock bears. Holders of such securities or instrument have the voting rights when it comes to select the company’s board of director or the business decisions to be made.
Preferred Stock: Preferred stocks are sometime referred to as hybrid securities, because it contains elements of both debit security and equity security. Preferred stock confers ownership rights to security holder that is why it is equity instrument
<a href="https://www.writofinance.com/equity-securities-features-types-risk/" >Equity securities </a> as a whole is used for capital funding for companies. Companies have multiple expenses to cover. Potential growth of company is required in competitive market. So, these securities are used for capital generation, and then uses it for company’s growth.
Concluding remarks
Both are employed in business. Businesses are often established through debit securities, then what is the need for equity securities. Companies have to cover multiple expenses and expansion of business. They can also use equity instruments for repayment of debits. So, there are multiple uses for securities. As an investor, you need tools for analysis. Investment decisions are made by carefully analyzing the market. For better analysis of the stock market, investors often employ financial analysis of companies.
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...Vighnesh Shashtri
In India, financial inclusion remains a critical challenge, with a significant portion of the population still unbanked. Non-Banking Financial Companies (NBFCs) have emerged as key players in bridging this gap by providing financial services to those often overlooked by traditional banking institutions. This article delves into how NBFCs are fostering financial inclusion and empowering the unbanked.
5. • Scope of Activity: The dairy products will be available daily for
85000 residents in manipal.
• Production Capacity = 15KL of milk per Annum
• Budgeted Capacity = 12KL of milk per Annum
*Assuming per capita consumption= 200ml/day
• Budget Period: Month of January, 2013-14
6. • Factory Costs: Fresh Milk, Employees, Power etc
• Administrative Costs: Supervisor Salaries etc
• Selling and Distribution Costs: Refrigeration costs, Transportation etc.
7. DIVISION OF COSTS:
S.NO Cost Heads Direct/Indirect Fixed/Variable
1No of Employees I F
2Plant Rent I F
4Electricity Charges I V
5Packaging Cost D V
6Insurance Expenses D F
7Refrigeration I F
8Transport I F
9Canteen I F
10Security Expenses I F
11Salaries to contract employees D F
12Telephone Expenses I V
13Advertising Cost I F
14Stationary Expenses I F
10. Department Info
Milk Collection Pre-processing Processing Storage Power Maintenance
Number of
20 10 30 15 10 15
Employees
Area occupied 1200 1200 8000 5000 2000 2000
No. of Machines 5 10 15 20 5 5
Value of Machines
1 2 7.5 4 5 2.5
(in lakhs)
No. of light points 10 15 30 25 5 10
HP of Machines 2 10 15 10 1 1
Machine Hours 120 180 180 720 300 300
11. Overheads and Cost base
Cost Center Base Ratio
Rent Area occupied 12:12:8:5:2:2
Insurance Value of Machines 2:4:15:8:10:5
Lighting No. of light points 2:3:6:5:1:2
Supervisor Salaries Number of Employees 4:2:6:3:2:3
Depreciation Value of Machines 2:4:15:8:10:5
Maintenance and Repair Machine Hours 2:3:3:12:5:5
Electricity HP of Machines 2:10:15:10:1:1
Employee Welfare Expenses Number of Employees 4:2:6:3:2:3
Security Expenses Value of Machines 2:4:15:8:10:5
14. TIME TAKEN BY A PRODUCT IN EACH DEPT.
Milk Collection Preprocessing Processing Storage
Milk
6 6 3 2
Butter
6 5 4 3
Cheese
6 4 6 3
Powdered Products
6 3 2 1
Sour Milk
6 2 5 2
Cream
6 1 4 3
15. Indirect Cost Direct
No. of units Total Cost Selling
Absorption into Cost per unit cost per Profit
produced per unit Price
product unit
Milk 1000 8724.474155 8.724474155 10 18.72447 27 8.275525845
Butter 800 9230.013567 11.53751696 15 26.53752 35 8.462483041
Cheese 800 10403.89368 13.0048671 15 28.00487 40 11.9951329
Powdered
Products 750 6441.289976 8.588386635 12 20.58839 35 14.41161336
Sour Milk 1000 8565.120693 8.565120693 10 18.56512 22 3.434879307
Cream 650 7452.368801 11.46518277 17 28.46518 42 13.53481723
16. ACTIVITIES INVOLVED
Activity Cost Driver
No. of hours to reach the
Cooling in Van plant
Transportation No. of working days
Checking for Quality No. of Checks
Quantity Verification No. of Checks
Filtration Machine hours
Refrigeration Refrigeration Hours
Clarification(Centrifuge) Machine hours
Pasteurization(Heating and
instant cooling) Machine hours
Homegenization(uniformity of fat) Machine hours
