Gram Tarang Foods produces oils, rice, incense sticks and other products. The presentation focuses on the cost sheets for Diafit rice and ESSE Natural incense sticks. For Diafit rice, the cost of production is Rs. 773,100 with a contribution of Rs. 132,100, P/V ratio of 17% and BEP of Rs. 176,470.59. For incense sticks, the cost of production is Rs. 112,200 with a contribution of Rs. 62,200, P/V ratio of 55% and BEP of Rs. 45,454.5. The company traditionally prepares its annual budget based on the previous year with adjustments.

1. GRAM TARANG
FOODS
SUNIL KUMAR SUBUDHI 200409120019
ABHILASH CHYAU PATTANAIK 200409120026
KAKOLI BHAKAT 200409120029
ROSHAN DASH 200409120063
MAUSUMI PARHI 200409120071
REETIKA RATH 200409120082
PRESENTED BY-:

2. The topic of our presentation is to find out the cost sheet of
any firm and the firm which we have selected is Gram Tarang
Foods. Cost sheet depicts about the expenses has been made
for the firm. Gram Tarang Foods have several products like
Oils, Paddy, Incense stick and many more. So particularly for
this project we have focused in two product that is Rice and
Incense stick and found out their cost sheet respectively. The
first product is Diafit Rice which is not produced by the firm,
they just process it. And the second product is ESSE Natural
Incense stick.
INTRODUCTION

3. ABOUT GRAM TARANG FOODS
Gramtarang Foods is dedicated to producing
superior quality CO2 extracts (Select oils, Oleoresins
and Total extracts) from raw, organic spices and
herbs. We employ the superior technology Super
Critical Fluid Extraction and also deliver in a socially
and environmentally friendly way.
Customer intimacy is a vital part of Gram Tarang
Foods’ Service. We guarantee the purity & quality of
our extracts. We take enormous pride in delivering
our customers a product that is up to their custom
needs even if they require a product that is not
listed on the website.

4. DiaFit Rice is a health oriented
rice, very good for Diabetic
Patients. Backed by the team of
highly dedicated professionals and
years of experience in the domain,
we are engaged in offering a
quality range of Diabetic Rice to
our esteemed clients.
DIAFIT RICE-:

5. COST SHEET

6. C=S-VC
P/V Ratio = c/s
BEP in Rs = fixed cost/ P/V ratio
CONTRIBUTION, P/V RATIO AND BEP (IN RS)
FOR DIAFIT RICE
=773100-641000
= 132100
=132100/773100×100
=0.17×100
= 17%
= 30000/0.17
= 176470.59

7. AGARBATTI (Incense Stick)
To the uninformed, the idea of further using wasted flowers
seemed ludicrous. We had to toil to convey our idea of
recycling the temple waste because nobody was willing to
take it seriously or give up their floral waste. But our simple
idea became a roar once it set rolling. We spent hours
experimenting, meeting various stakeholders and pitching
the idea of managing temple waste in the country. A year
and a half and countless hours in a makeshift laboratory
later, flowercycled incense was conceived and crafted. The
mission to preserve the river Ganges and
empower vernacular people by providing a means to earn
their livelihood became a reality.

8. COST SHEET

9. C=S-VC
P/V Ratio = c/s
BEP in Rs = fixed cost/ P/V ratio
CONTRIBUTION, P/V RATIO AND BEP (IN RS)
FOR DIAFIT RICE
=112200-50000
= 62200
=62200/112200
=0.55×100
= 55%
= 25000/0.55
= 45454.5

10. BUDGET
As we have talked with the GT foods
managing people, we get to know
that the actual budget is 12 lakhs and
from the start they are been stick to
the traditional budgeting as
Traditional Budgeting is one of the
methods used for the preparation of
the budget by the company for the
specific time period under
consideration where the budget of
the previous year is considered as
the base using which budget of the
current year is prepared i.e., current
year budget is made by making
changes in budget of last year.

11. CONCLUSION
On the month of august for diafit rice the prime cost is 465000 total
factory OH is 262000, work cost is 727000, total administration OH
is 3100, the cost of production is 730100 and selling and distribution
OH is 773100. The cost sheet of the products are having the profit of
154620 and the total cost is 927720. The contribution is 132100, PV
Ratio is 17%. And BEP is 176470.59.
The profit of ESSE Natural Agarbatti has profit of 44880, the total
cost is 157080. The amount of the components are 16200 for prime
cost, Factory OH is 76000, work is 92200, Administrative OH is 2000,
cost of production is 94200, Selling and Distribution OH is 18000, the
cost of sales is 112200. The contribution is 62200, the PV Ration is
55% and BEP is 45454.5
As per the data analysis of Gram Tarang Foods, DiaFit Rice is having
the profit of 20% on the month of August.
And ESSE Naturals Incense stick is having a profit of 40% on the
month of October.

12. THANK
THANK
YOU
YOU