Manufacturing of rasgulla

Manufacturing of Rasgulla’s
 Introduction :-
Rasgulla is a cheese based syrup sweet dish originally from the Indian
state of Odisa. The dish is made from Ball shaped dumplings of chhena (an Indian
cottage cheese) and semolina dough cooked in light syrup made of sugar. This is
done until the syrup permeates the dumplings.
It is believed that Rasgulla was invented in Bengal where it was considered
to be a traditional sweet. Nobindas who was a confectioner in Kolkata is
considered as the father of Rasgulla. He is famously known as Rasgulla’s
Columbus. But by the time nobinadas introduced Rasgulla to Kolkata. It had
already become a traditional sweet of Odisa in the Cities of Bhubaneshwar and
Puri.
During 1868, Nobindas who belonged to Kolkatta, modified the recipe of
the Rasgulla as he wanted to extended the life of the sweet which was originally
highly perishable. As a result of his modification the Rasgulla become a lot
spongier than it originally was but it remained non perishable for quite some
time, which made it easier for Nobindas to market it as a product. Subsequently,
K.C. Das who was Nobindas’s son began to can the Rasgulla which resulted in the
widespread availability of the sweet.
Now , we also find various variants of this traditional sweet. In Odisa, The
Pahala, variant for exp. Is generally served very hot. On the other hand, in Bengal
Kheer Mohan refers to a bigger version of the Rasgulla where as in Odisa, The
words Kheer Mohan and Rasgulla are used for each other.
There are Rasgulla made of Jaggery which are available in Bengal, as well
as Odisa during festival. Rasgulla has become a very popular dessert in India. It
has also served as the precursor to many other sweets like the Rasmalai,
Raskadam, Chamcham, Pantua, Malaichop and The Kheer Sagar.
 Market Outline :
 Executive Summary:
We are planning to manufacture Rasgullas on a small Scale basis. Targeting
the middle class people, who tend to buy or are used to buy a first class product
which can be afforded by them. The product that we are going to manufacture is
of good quality and the pricing well also be reasonable.

 Challenge :
We are manufacturing soft and spongy Rasgulla’s with a traditional old
recipe without using any artificial preservative this will increase the life of the
Rasgullas and also the quality of it. The goal in to make our product reach the
masses and the customer like our product exp. I have a goal of producing almost
50 kg of Rasgulla per day. Which can lead to a turnover of about 2 to 3 crores or
even more per year.
 Situation Analysis :-
1. Company Analysis:- we want our product to reach the masses and the
customer should like the quality of the product. We focus on the quality
of the product. Eventually if the quality of the product is good the
customer is going to like the product increasing our sales. We will also
take into consideration the cultural values of the customer. Our
strength are the traditional way of making Rasgulla and the quality and
the weakness is that we are producing it on a very small scale.
2. Customer Analysis :- customer analysis consists of the number of
customer or masses we are taking into consideration, the type of
masses, there values, decision process Etc. Our main aim is the middle
class masses who are a perfect customer to a kind of our entity. We
concentrate on the quality of the product to satisfy the wants and
demands of the customers.
3. Competitors Analysis :- competitors analysis is one of the important
factors. We should first check the position of our firm in the market and
also look and gather information about our rivals or competitors in the
market. We should try to give good quality product to the masses.
4. Collaborators : Each firms needs collaborators for joint ventures and
distributors to distribute the product in various different states and
market. This helps the firm to spread its goods to the masses.
5. Climate :- Climate plays an important role. The distribution process
can be effected by the climate. If it happens so the sales of the goods can
fluctuate according to the effect on the distribution process.
6. Swot Analysis :- the swot analysis of the business environment can be
performed by organizing the environment factors as follows.
The firms internal attributes can be classed as strengths and
weakness.
The external environment presents opportunities and threats.

 Market Segmentation :-
Rasgulla are a very famous Bengali sweet which is liked by almost
every one in India. The masses of India want a quality product which
they can afford and get the value of the moey and enjoy the product to
the core for Rasgullas they need good quality and tasty Rasgulla to
enjoy and which they can buy at a reasonable rate. The collaborations
shouls be good so that there is no difficulty in reaching the market.
Once the goods reach the market pricing should be reasonable so that it
can appeal to customers.
 Manufacturing process of Rasgullas :-
Boiling milk
Add lemon juice or vinegar (to make
Knead the china
Prepare sugar syrup
Put the in the sugar syrup
Packing into tins
Garnishing with pistachios
Losing the tins
 Financial Analysis :-
1. Land and Building : A
Sr. No. Particular Amount
1 Land (100 Sq.ft) 20,00,000
2 Building 5,00,000
Total 25,00,000
2. Equipments :
Sr. No. Particulars Rate Quantity Amount
1 Milk Boiler 1,00,000 3 3,00,000
2 Rasgulla making machine 2,00,000 1 2,00,000
3 Rasgulla making i 1,00,000 1 1,00,000
4 Packing machine (tins) 3,00,000 1 3,00,000

5 Machines 1,00,000 1 1,00,000
6 1,000 5 5,000
Total 10,05,000
3. Other Fixed Assets :
Sr. No. Particulars Rate Quantity Amount
1 Furniture - 25,000 25,000
2 Electric items - 10,000 10,000
3 Computer 2 20,000 40,000
4 Telephone 2 200 400
5 Generator 2 40,000 80,000
Total 1,55,400
4. Raw Material
Sr. Particular
Quantity
Dally Kg
Quantity
Monthly
Kg
(Rs) per
Wt Rate
(Rs)
Monthly
(Rs)
Monthly
1 Milk 250Lt 7,500Lt 18Ltr 2,25,000 27,000,00
2 Rinegar 625Ml 18Ktr 95 1,710 20,520
3 Sugar 125Kg 3,750Kg 30 1,12,500 13,50,000
4 Pistachis (garnish) 1Kg 30Kg 650 19,500 2,34,000
5 Raswatin 10Kg 300Ltr 240 72,000 8,64,000
6 Cardamam RWd 1Kg 30Kg 1600 48,000 5,76,000
Total 2,78,710 57,44,520
5. Legal aspect :
MIDC Navi Mumbai
& Mahanagar Palika
6. Utility :
Sr. Particular Amt (Monthly) Amt (Yearly)
1 Water 10,000 1,20,000
2 Electricity 7000 84,000
3 Telephone 5000 6,000
Total 2,64,000
7. Working Capital :
Product annual rate :
= 50Kg daily

1Kg = 20 Tins 2Kg = 15 Tins
1Kg Tins = 500Rs. 2Kg Tins = Rs.1000
= Rs. 10000 = Rs. 15000
Total = 10000 + 15000 = Rs. 25000
∴ PAS = 25000 x 30 = Rs. 750000 (Monthly)
= 750000 x 12 (Yearly)
= Rs. 90,00,000
Gross Working Capital
PAS = 90,00,000
Gross working Capital = 9000000
4
= 22,50000Rs.
1/5 of gross working capital = 22,50,000
5
Net working capital = 4,50,000.Rs.
8) Project Cost:-
Sr. Particular Amt.
1
2
3
4
5
6
Land
Building A
Plant & Machinery
Other assts
Preliminary pro predation expanses
Margenery expenses (Margain money)
Contingencess expenses
20,00,000
5,00,000
10,05,000
1,55,000
1,25,000
4,50,000
30,000
Total 42,65,400.00
9) Means of Finance :
Sr. Particular Amt.
1
2
Promoters contribution 40
Term loan
17,06,160
25,59,240
Total 42,65,400
10) Man Power Requirement

Sr. Particular No. Monthly Salary Annual
1 Security 2 6000 72000
2 H.K> 2 5000 60000
3 Stock manager 1 4000 48000
4 Workers 4 14000 168000
5 Accountant 1 4000 48000
Total 3,96,000
11) Product Profitability :-
A. Sales pix Annum = 9000000 Rs.
B. Coast of production = 64,19,520 Rs.
Sr. Particular Amt
1 Raw Material 5744520
2 Utility 264000
3 Rent --
4 Salary 396000
5 Overhad expenses 5000
6 Consumble & packing 10000
Total 6419520
C. Profit before Tax
Depreciation Tax = (A-B)
= 9000000 - 649520
= 2580480 Rs.
D. Profit = Interust + Depreciation
= 334518 + 512456
= 546974
= 2580480 -846974
Profit = 1733506Rs.
NP = 17,33,506 - 572056 Tax 33% =572056
= 1161450Rs.
Highlights =
Profit Cost = 42,65,400Rs.
Promotions sales =

Annual sale = 9000000Rs.
Brlak even pts = =
= 60.53
No of person employers = 10
Suppliers Name & Address =
TRADING A/C FOR THE YEAR ENDING 31ST March 2009
Particular Amt Amt Particulars Amt Amt
To Opening Stock
To purchase
TO gross profit lass
57,44,520
2,64,000
34,91,480
By Sales
By Closing stock
90,00,000
5,00,000
95,00,000 95,00,000
PROFIT & LOSS FOR THE YEAR ENDING 31ST March 2009
To Transportation
To Legal Exp.
To Salary
To depreciation
Land & building
Furniture
Equipments
Other fixed assets
To Preliminary operation
To Contingencies Exp.
To Marginery Exp.
To tax
To net profit C/D
25,0000
2,500
100,500
13,040
1,67,934
27,000
3,96,000
3,66,040
1,25,000
30,000
4,50,000
5,72,056
1,96,000
11,61,450
By gross profit
B/D
34,91,480
34,91,480 34,91,480

BALANCE SHEET AS ON 31ST March 2009
Liabilities Amt Amt Assets Amt Amt
Capital
(+) Net Profit
Bank
(-) Installment
Creditors
17,06,160
11,61,450
25,59,240
7,14,588
2867610
1844652
1709248
Land & Building
(-) Dep. (10%)
Furniture
(-) Dep.
Equipment
(-) Dep.
Other fixed assets
(-) Dep.
Cash in hand
Closing Stock
2500000
250000
25000
2500
1005000
100500
130400
13040
22,50,000
22500
904500
117360
2627150
500000
6421510 6421510
To Opening Stock
To purchase
5,00,000
61,44,520
34,55,480
By Sales
By Closing stock
98,00,000
3,00,000
1,01,00,000 1,01,00,000

To Salary
To depreciation
Land & building
Furniture
Equipments
Other fixed assets
To tax
To net profit C/D
22,5000
2,250
90,450
11,736
3,96,000
3,29,436
5,72,056
21,57,988
By gross profit B/D 34,55,480
34,55,480 34,55,480
Capital
(+) Net Profit
Bank
(-) Installment
Creditors
19,36,160
23,95,526
18,44,652
7,14,588
43,31,686
11,30,064
3,58,866
Land & Building
(-) Dep. (10%)
Furniture
(-) Dep.
Equipment
(-) Dep.
Other fixed asstes
(-) Dep.
Cash in hand
Closing Stock
22,50,000
2,25,000
22,500
2,250
9,04,500
90,450
1,17,360
11,736
20,25,000
20,250
8,14,050
1,05,624
25,55,692
3,00,000
58,20,616 58,20,616

To Opening Stock
To purchase
3,00,000
65,00,000
35,00,000
By Sales
By Closing stock
99,00,000
4,00,000
1,03,00,000 1,03,00,000
To Salary
To depreciation
Land & building
Furniture
Equipments
Other fixed assets
To tax
To net profit C/D
20,7500
2,025
81,405
10,562
3,96,000
2,99,192
5,72,056
22,32,752
By gross profit B/D 35,00,000
35,00,000 35,00,000

Capital
(+) Net Profit
Bank
(-) Installment
Creditors
20,00,000
24,70,290
11,30,064
7,14,588
44,70,290
4,15,476
23,770
Land & Building
(-) Dep. (10%)
Furniture
(-) Dep.
Equipment
(-) Dep.
Other fixed asstes
(-) Dep.
Cash in hand
Closing Stock
20,25,000
2,02,500
20,250
2,025
8,14,050
81,405
1,05,624
10,562
18,22,500
18,225
7,32,645
95,062
18,41,104
4,00,000
49,09,536 49,09,536

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