Recommended
Recommended
More Related Content
What's hot
What's hot (15)
Viewers also liked
Viewers also liked (20)
Similar to Cost volume Profit Analysis of Shinepukur Ceramics Limited
Similar to Cost volume Profit Analysis of Shinepukur Ceramics Limited (20)
More from Samia Ibrahim
More from Samia Ibrahim (6)
Recently uploaded
Recently uploaded (20)
Cost volume Profit Analysis of Shinepukur Ceramics Limited
- 1. Cost Volume Profit Analysis: Prsented by : Samia Ibrahim Hamida Begum Bijoya Bhowmik Salva Wahida Nasrin Sultana “A Study Based on the Shinepukur Ceramics Limited”
- 2. Introduction Cost Volume Profit Analysis is the study of the relationship between revenues, costs and profits of a business. Cost-volume-profit analysis is useful in the early stages of planning.
- 3. Purpose of the Study To identify and calculate the fixed and variable costs. To calculate contribution margin ratio, breakeven point in taka and margin of safety in taka. To prepare break even chart of Shinepukur Ceramics Limited.
- 4. Components of Fixed Cost Manufacturing Overhead: Gratuity Office expenses Insurance expenses Occupancy expenses Lease rental Administrative Overhead: Depreciation Salaries and allowances Gratuity Welfare expenses Office expenses Legal fees, prof. and other fees AGM expenses Occupancy expenses Audit fee Selling & Distribution Expenses: Promotional expenses Salaries and allowances Gratuity Advertising Occupancy expenses Office expenses Welfare expenses Show room expenses Legal and professional fees Product research Lease rental
- 5. Major Fixed Costs 27.45 25.69 12.92 11.3 6.88 5.68 2.12 7.96 Promotional expenses Salaries and allowances Office expenses Gratuity Welfare expenses Depreciation Insurance expenses Others
- 6. Total Fixed Costs Years Total fixed costs Amount 2010 89,079,122 2011 96,401,390 2012 102,214,877 2013 102,313,047 2014 174,578,342
- 8. Components of Variable Cost Direct Material: Raw Material Manufacturing Overhead: Depreciation Salaries, wages etc. Power and fuel Packing materials Transport expenses Welfare expenses Communication expenses Travelling & conveyance Handling & carrying expenses Repairs & maintenances General expenses Administrative Overhead: Transport expenses Communication expenses Travelling & conveyance expenses Utilities expenses Repairs & maintenances General expenses Handling & carrying expenses Selling & Distribution Expenses: Transport expenses Travelling & conveyance expenses Communication expenses Utilities expenses Handling & carrying expenses Repairs & maintenances
- 9. Major Variable Costs 45.86 21.72 9.66 8.61 7.47 2.56 1.48 2.64 Raw Material Depreciation Power and fuel Salaries, wages etc. Packing materials Transport expenses Welfare expenses Others
- 10. Total Variable Costs Years Total Variable Costs Amount 2010 1,197,175,437 2011 1,236,060,207 2012 1,219,078,593 2013 1,028,435,016 2014 1,202,656,347
- 11. Total Variable Cost 0 200000000 400000000 600000000 800000000 1000000000 1200000000 1400000000 2010 2011 2012 2013 2014 Total Variable Cost
- 12. Years Contribution 2010 72,95,70,282 2011 66,53,84,355 2012 723272159 2013 676132218 2014 475001327 Contribution Margin
- 13. 0 100000000 200000000 300000000 400000000 500000000 600000000 700000000 800000000 2010 2011 2012 2013 2014 Contribution Margin Contribution Margin
- 14. Years Contribution Ratio (%) 2010 37.87 2011 34.99 2012 37.24 2013 39.67 2014 28.31 Contribution Margin Ratio
- 15. 37.87% 34.99% 37.24% 39.67% 28.31% 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 30.00% 35.00% 40.00% 45.00% 2010 2011 2012 2013 2014 CR Contribution Margin Ratio
- 16. Years BEPT 2010 235,223,453 2011 275,511,260 2012 274,476,039 2013 257,910,378 2014 616,666,697 Break Even Point in Taka
- 17. 0 100000000 200000000 300000000 400000000 500000000 600000000 700000000 2010 2011 2012 2013 2014 BEPT Break Even Point in Taka
- 18. Margin of safety in Taka Years Total Margin of safety 2010 1,691,522,266 2011 1,625,933,302 2012 1,667,874,713 2013 1,446,656,856 2014 1,060,990,977
- 19. Margin of safety in Taka 0 200000000 400000000 600000000 800000000 1000000000 1200000000 1400000000 1600000000 1800000000 2010 2011 2012 2013 2014 Margin of safety
- 20. Net Income Years Total net income 2010 640,491,160 2011 568,982,965 2012 621,357,282 2013 573,819,171 2014 300,422,485
- 21. Net income 0 100000000 200000000 300000000 400000000 500000000 600000000 700000000 2010 2011 2012 2013 2014 Net Income
- 22. Break Even Chart Analysis 0.00 200,000,000.00 400,000,000.00 600,000,000.00 800,000,000.00 1,000,000,000.00 1,200,000,000.00 1,400,000,000.00 1,600,000,000.00 1,800,000,000.00 2,000,000,000.00 Revenue&cost Units Revenue Fixed cost Variable cost Total cost Break even point Variablecosts Fixed Costs Break Even Chart of 2010 Loss
- 23. Break Even Chart Analysis 0.00 200,000,000.00 400,000,000.00 600,000,000.00 800,000,000.00 1,000,000,000.00 1,200,000,000.00 1,400,000,000.00 1,600,000,000.00 1,800,000,000.00 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Revenue&cost Units Revenue Fixed cost Variable cost Total cost Fixed Costs VariableCosts Break- Even Point Break Even Chart of 2014
- 24. 0.00 200,000,000.00 400,000,000.00 600,000,000.00 800,000,000.00 1,000,000,000.00 1,200,000,000.00 1,400,000,000.00 1,600,000,000.00 1,800,000,000.00 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Revenue&cost Units Fixed Costs VariableCosts 0.00 200,000,000.00 400,000,000.00 600,000,000.00 800,000,000.00 1,000,000,000.00 1,200,000,000.00 1,400,000,000.00 1,600,000,000.00 1,800,000,000.00 2,000,000,000.00 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Revenue&cost Units Break even point Variablecosts Fixed Costs Loss Break even point Break- Even Chart of 2010 Break- Even Chart of 2014
- 25. Conclusion Shinepukur Ceramics Limited is profitable. The profitability is decreasing every year. Has to take necessary measures to avoid loss. Performance can be improved by increasing sales volume, increasing selling price, decreasing variable and fixed costs.