green pvt ltd

7/29/2019 Green pvt Ltd

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Green Planet

Pvt LtdGroup A1


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Introduction

Name of company: Green Planet Pvt. Ltd

Location: Visakhapatnam

Nature of activity (production/service-details):GlassRecycling

Product: Supersol and Cullet


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Introduction

Scope of activity : Production

Budget period: 12 months

Background for budget period: NA


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The Product

Supersol and Cullet

Characteristics:

Earth friendly

High water Permeability and Retentivity

Fire Resistant

Light Weight (can be made to have different

specific gravity)

High workability


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Factory Layout


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Production of Supersol


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Factory

Total factory area : 3 acres = 130680 sq ft

Total built-up area : 2 acres = 87120 sq ft

Department-wise area breakup

6:2:1:1Department Area Occupied(sq ft)

Procurement 80897

Production 24891

Administration 12445

Accounting 12445

TOTAL 130680


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Production Capacity

Capacity

Cullet Production Supersol Production

Maximum Capacity

(30 days*8 hours)30 36

Practical Capacity

Expected Capacity

(26 days*8 hours)26 31.2


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Process Cost

Processes Machine

Machine

Cost

Elec Use

Kwh/mth

Elec Cost

Rs.4/unit

Labor

Cost

Supervisor

Cost

Maintenance

Cost

Space

Cost

Cullet

Production

Bottle

hopper 250000 4000 16000 10000

22000 2500 2000Crusher 125000 16000 64000 20000

Cullet mill 75000 12000 48000 10000

Supersol

Production

(Excluding

cullet

production)

Powder

sifter 200000 2000 8000 10000

44000 5000 2000

Powder

conveyor 150000 1000 4000 10000

Mixing m/c 250000 8000 32000 20000

Baking m/c 400000 4000 16000 30000

Supersol

sizer 300000 10000 40000 10000

TOTAL 1750000 57000 228000 120000 66000 7500 4000


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Salary expenses

Supervisor sal Employee sal Laborer sal

22000 15000 10000

Departments Supervisors Employees Laborers Expense

Accounting 1 3 0 67000

Administration 2 6 0 133000

Production 3 12 186000

Procurement 1 1 4 77000TOTAL 7 10 16 463000


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Major CostsFactory Overhead Cost Heads Type Allocation Base Amount

Space Related Insurance building I/F value of building 10000

Maintenance building I/F space 5000

Depreciation building I/F value of building 5000

Machine related Insurance machine I/F value of machines 10000

Maintenance machine I/V value of machines 7500

Depreciation machine I/F value of machines 14000

Labor related

Salaries (Supervisor &

employees) I/F no of employees 304000

Canteen I/F no of employees 50000

Salaries(Labour) D/F 159000

Production related Electricity I/V space 228000Admin and

accounting related Computers and peripherals I/F No. of admin staff 6000

Telephone I/F No. of supervisors 2500

Office supplies I/F No. of employees 1500

Electricity I/F Space and Computers 1000


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Department CostType of

Department Department Cost Heads Costs Totals

Support

Department

Administration

Computer & Peripherals 1666

188499

Telephone 833

Office supplies 500

Salaries 133000

Space 2000

Cantene 50000

Electricity 500

Accounting

Computer & peripherals 3534

75701

Telephone 1667

Office supplies 1000

Salaries 67000

Space 2000

Electricity 500

ProcurementSpace 12000

89000Salaries 77000


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Joint Cost

Joint cost Rs.194500

Rs.77800

Rs.116700 Rs.347700Rs.231000

Type of Department Department Costs Totals

Operating/Production

Department

Cullet Production 77800 77800

Supersol Production 347700 347700


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Allocation of cost

Base for administration and accounting department :

Number of man-power

Procurement(28%), Cullet Production(24%), Supersol Production(48%)

Base for procurement department :

Raw Material

Cullet Production(40%), Supersol Production(60%)

Methods Used :

Single Rate Method

Step-Down Method of allocating

Administration &Accounting Procurement Cullet Production Supersol Production

264200 89000 77800 347700

-264200 73976 63408 126816

0 162976 141208 474516

-162976 65190.4 97785.6

0 206398.4 572301.6


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Product Cost

Cullet (Rs) SuperSol (Rs)

Glass (per month) 600000 900000

Fuel (per month) 0 60000

Overhead (per month) 206398.4 572301.6

Total Cost (per month) 806398.4 1532302

Quantity (per month) 26 ton 31.2 ton

Cost (per ton) 31015.31 49112.24


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THANK YOU

green pvt ltd

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