bakery industry comilla, bangladesh

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This Study is conducted to get information of cost and return in Comilla, Bangladesh.


Term paper on:

Cost and Return Analysis of Bakery Food Items in Comilla, Bangladesh Contents)

Md. Tarek RahmanManagement 4th BatchID: 0908048Comilla University, BangladeshCell: 01947690360


Bakery industry has a great importance in our country. It is important for both fooding purposes and the business purposes also. This Assigned Term paper is made on Bakery and Confessionary factories in the Comilla Contents and is targeted to find out their production cost on a specific item. This is to learn Costing and to get practical knowledge. However Paper given emphasize on Dry cake Production. While field work I have visited different Bakery factories and got some information from that factories. I enjoyed this work as the people of the organizations were helped me heart fully. I came to know that these are the prime bakery and confessionary food producing organizations in Comilla.

Objectives of the Study:The main objective of the study is to analyze the Cost and Return of a Specific Bakery and Confessionary Food Item. Moreover this study has the following objectives: To know about Costing Method Used in This Area. To know the nature & activities of Bakery and Confessionary food producing organizations. To find the problems Bakery and Confessionary sector. To Know the Impact of Bakery and Confessionary To know the current situation of Bakery and Confessionary To know about the market of Bakery and Confessionary

Methodology of the Study Limitations of the All informations Used in this paper are collected on primary based and from direct observations. For analyzing the data I have used the MS excel and MS word function of computer. I prepared a questionnaire and according to that Questionnaire I formed the overall formation of the paper. In our field work I am very much hurtful to MUSLIM BAKERY AND SWEETS, HAQUE FOODS and BREAD and ITTAD FOODS and Beverages. Limitations of the study

The study was conducted through some obstacles and constraints.

1. Data constraint: lack of adequate data due to proper utilization of skill and knowledge.

1. Literature constraint: No major work has so far been done in Bangladesh in this sector. Therefore, there is a dearth of literature in this field.

1. Time and budgetary constraint:Shortage of time and budget was also a great limitation of this study.When we were going to start the term paper then we didnt have enough time. It is also tough to prepare a long term paper within a short period of time.

Bakery Industry

We want cake Biscuit and Bread in the table of breakfast or sidelines of our heavy hunger in working in the office or to entertain our guests or in time of Birthday celebration. According to our need and demand different Large and small bakery industry of the country is supplying these items.The Bakery industry is an important segment within the Bangladesh food and beverage industry. The major product markets within this industry include bread, morning goods, cakes & pastries and biscuits. Manufacturer penetration is high within the bakery industry is the reason for the ongoing consolidation. Furthermore, the considerable strength of retailers in the market has pressurized and greatly reduced the profit margins of bakery manufacturers. Though the nature of the industry offers limited scope for growth, changing consumer trends have recently been very important in the bakery industry, which has resulted in a number of potential growth opportunities for manufacturers. Increasing consumer demands for healthy, convenient and tasty food has stimulated the bakery manufacturers to differentiate and innovate baked products, in order to capitalize on these trends.

Bakery and Confectionary in Comilla

In Comilla Prospects there are almost 20 Large and small Bakery industry and they are supplying there BAKERY items in comilla and its adjacent districts and their Sub districts. Great advantages here is that investment in this sector need not to be high and with this low investment a lot of people are getting employment here While visiting this BAKERY industry in comilla we found about 20 Bakery and average employment opportunity is about 30 per Industry. So it shows that it providing employment to 600 people in Comilla. Most of the Bakery Factory has their own show room and the deliver their products from both factory store and from the show room. Most of the Bakeries produces Bread and Biscuit and supply these items to the street Tong Shops and the small stalls. But there are some reputed Bakery factory also they sold their items to their own showroom only. Every day they supply their products to different locations of the city by their own Rickshaw Van and supply their products to adjacent districts by their own mini Track. Recently we found that some bakery factory brought newness to their production process and to the technology that they were using in the past times. Besides improving the quality of the product Bakery Factories in Comilla is trying to improving their packaging procedure and skill of the workers that are working for their production. For this Purposes the reputed Bakery Factories are importing new and newer technologies from Europe and America besides keeping their own tradition and own specific test and qualities of the food items. While visiting in the city we found that there are some franchised Bakery houses of the international names. So it is good luck for Camilla citizens that they are taking test of the international food items side by side their local traditional food items. Bakery Factories recently added Fast Food items Sweet items and different from of pastry food items. Some Bakery has achieved reputation with their own food items like IMANIA is reputed for producing happy day cake. Relish is reputed for producing Chanachur and Minarva is reputed for producing Jeelapi etc. Of the entire bakery we found that Muslim Bakery is producing in the mass production and supplying their bakery items not only in comilla but also the adjacent districts of Comilla. These bakery Factories are here for several years some are new and some are older more than 20 years and Year after year they are producing Bakery items and supplying this to the citizens of Comilla. We found while visiting this Bakeries that Biscuit , Ddry Cake, Toast Milk Toast, Salted biscuits Danish Biscuit, Batter Bon, Dry sweet, Koockies and some other form of Biscuit and the channachur, Vegetable crackers, Peddis, Singara, and some other form of food items like Vegetable and chicken Porota, role, Relish and so on.

Bakery Items Producing in Comilla

SL NOItems Sub Items

1. Biscuiti. Slated Biscuitii. Toast Biscuitiii. Ghee Biscuitiv. Sugar and Ghee Toastv. Chocolate Biscuitvi. Sweet Biscuit

2. Chaanachuri. Chikon Chanachurii. Mota Chanachuriii. Badam Chanachur

3. Cakei. Normal Cakeii. Chocolate Cakeiii. Dry Cakeiv. Chocolate Dry Cake

4. Loafi. Sweet Loafii. Butter Boniii. Jelly Boaniv. Plain Loaf

5. Sweeti. Kalo Jamii. Rosogollaiii. Ladduiv. Dry Sweet

6. Poratai. Begitable Porataii. Chicken Porata

7. Pizzai. Vegitable Pizzaii. Chicken Pizza

iii. Rolei. Vegitable Roleii. Chicken Role

iv. Other Itemsi. Singaraiii. Jeelapiiv. Peddisv. Nemki etc.

Discussed Topics

Analyzing the Cost and Profit ofSalted Biscuit

Study Conducted on

Muslim Bakery and SweetsComilla BISCIC Block B-10

In the Bakery Sectro in Comilla MUSLIM Bakery is and remarkable name. Since 2007 it is working in this sector. Muslim Bakery and Sweets situated in Camilla Biscic Industrial Area. It is serving bakery products ads sweet meets to comilla city corporation and adjacent areas. It has a production factory on 6 Gonda Land in BSCIC Comilla. Mizanur Rahman is the owner and the director of the Bakery and started its production in BSCIC scince 2007 in Comilla. It is committed to serve quality product to the Comilla citizens Muslim Bakery is trying to produce quality product and serving it to the citizens of Comilla city corporation and its adjacent areas. Beside producing its own traditional products it brought some new machineries and mixing machines to produce its products and to give the people the test of both local bakery items and the test from the abroad. Generally Muslim Bakery produces bakery items but besides producing the bakery items presently it is producing sweet items and some other fast food items also.

Presently It is Producing the Following Bakery and Sweet Items:

SL NOItems Sub Items

i. Biscuitvii. Slated Biscuitviii. Toast Biscuitix. Ghee Biscuitx. Sugar and Ghee Toastxi. Chocolate Biscuitxii. Sweet Biscuit

ii. Chaanachuriv. Chikon Chanachurv. Mota Chanachurvi. Badam Chanachur

iii. Cakev. Normal Cakevi. Chocolate Cakevii. Dry Cakeviii. Chocolate Dry Cake

iv. Loafv. Sweet Loafvi. Butter Bonvii. Jelly Boanviii. Plain Loaf

v. Sweetv. Kalo Jamvi. Rosogollavii. Laddu

Management and Employment Structure In Muslim Sweet:SL NOPostSu Posts

1. Managementi. Directorii. Production Manageriii. HR Manageriv. Sales Manager

2. Productioni. Chief Chemistii. Assistance Chemistiii. Workers

3. Salesi. Sales Managerii. Marketing Manageriii. Driver

Cost and Profit Analysis for Salted Biscuit:


Raw Materials Consumed Note-0176.614

Productive WagesNote-020.6384

Prime Cost77.2524

Factory Overheads

Factory Rent: Note-030.5385

Depriciation on MachinariesNote-040.008

Gas and Water BillNote:90.046

Repair of Plant and Machinery:


Work Cost77.9218

Office and Adminstrative Cost:

Salary office Personnel:



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