Scribd Logo
Încărcați

Bine ați venit la Scribd!

  • Amul Ice-Cream Cost Sheet Analysis

    Încărcat de

    Santanu Das
    358 vizualizări5 pagini
    The document provides a cost sheet for Amul ice cream production. It lists the per unit costs and total amounts spent for raw materials, packaging, labor, factory overhead, and selling and distribution expenses. The total cost of production is Rs. 73.65 per unit. After accounting for selling expenses, the cost of sales is Rs. 83.40 per unit. With a sales price of Rs. 92.56 per unit, the projected profit is Rs. 9.16 per unit. Marginal costing calculations show a contribution ratio of 18% and a break-even point of Rs. 4.12 million in sales.

    Descriere originală:

    AMUL _ CSAMUL _ CSAMUL _ CSAMUL _ CSAMUL _ CSAMUL _ CSAMUL _ CS

    Titlu original

    AMUL _ CS

    Drepturi de autor

    © © All Rights Reserved

    Formate disponibile

    XLSX, PDF, TXT sau citiți online pe Scribd

    Vi se pare util acest document?

    Este necorespunzător acest conținut?

    Raportați acest document
    The document provides a cost sheet for Amul ice cream production. It lists the per unit costs and total amounts spent for raw materials, packaging, labor, factory overhead, and selling and distribution expenses. The total cost of production is Rs. 73.65 per unit. After accounting for selling expenses, the cost of sales is Rs. 83.40 per unit. With a sales price of Rs. 92.56 per unit, the projected profit is Rs. 9.16 per unit. Marginal costing calculations show a contribution ratio of 18% and a break-even point of Rs. 4.12 million in sales.

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca XLSX, PDF, TXT sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    358 vizualizări5 pagini

    Amul Ice-Cream Cost Sheet Analysis

    Încărcat de

    Santanu Das
    The document provides a cost sheet for Amul ice cream production. It lists the per unit costs and total amounts spent for raw materials, packaging, labor, factory overhead, and selling and distribution expenses. The total cost of production is Rs. 73.65 per unit. After accounting for selling expenses, the cost of sales is Rs. 83.40 per unit. With a sales price of Rs. 92.56 per unit, the projected profit is Rs. 9.16 per unit. Marginal costing calculations show a contribution ratio of 18% and a break-even point of Rs. 4.12 million in sales.

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca XLSX, PDF, TXT sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    din 5

    COST SHEET OF AMUL ICE-CREAM

    Particulars

    Per Unit Cost (PACK SIZE)

    Opening Stock

    5.00

    1,000,000.00

    Raw materials

    3.00

    300,000.00

    Dry fruits

    2.50

    250,000.00

    Milk

    3.00

    300,000.00

    Flavors

    3.50

    350,000.00

    Other ingredients

    2.00

    200,000.00

    Sugar

    2.50

    250,000.00

    Cup

    1.50

    150,000.00

    Cutlery

    1.00

    100,000.00

    Seasonal fruits

    0.50

    50,000.00

    Waffle

    1.00

    100,000.00

    Cocoa

    1.50

    Sweeteners and flavors

    32.00

    Carriage inward

    1.85

    Raw materials Consumed

    33.85

    Direct expenses

    2.20

    220,000.00

    Direct labour

    5.30

    530,000.00

    Prime cost

    41.35

    Factory overheads

    0.00

    Amount (Rs)

    150,000.00
    3,200,000.00
    184,500.00
    3,384,500.00

    4,134,500.00

    0.00
    Fixed:

    0.00

    Depreciation

    2.50

    250,000.00

    Rent

    1.00

    100,000.00

    Power

    1.75

    175,000.00

    Insurance

    1.50

    150,000.00

    Supervisor's salary

    0.60

    60,000.00

    9.05

    905,000.00
    5,774,500.00

    Variable
    Electricity
    Works cost
    Indirect Expenses / Office Overheads
    Employee cost
    Other expenditure
    computer
    Telephone
    Taxes
    Carriage outward
    Cost of production
    Closing Stock
    Cost of goods sold
    Selling and distribution expenses
    Advertisement
    Delivery Vehicles
    Petrol

    57.75
    0.00
    10.00
    2.00
    3.20
    0.10
    0.40
    0.20
    73.65
    0.00
    73.65

    1,000,000.00
    200000
    320,000.00
    10,000.00
    40,000.00
    20,000.00
    7,364,500.00
    0
    7,364,500.00

    0.00
    4.00
    3.50
    1.75

    400,000.00
    350,000.00
    175,000.00

    Packaging
    Cost of sales

    0.51

    Profit
    Sales

    9.16

    83.40

    92.56

    50,500.00
    8,340,000.00
    916,250.00
    9,256,250.00

    MARGINAL COSTING
    Sales
    Variable Cost

    92.5625

    9,256,250.00

    35.845
    2.2
    5.3

    3,584,500.00

    Factory Overheads ( Variable)

    7.05

    705000

    Office Overheads

    15.9

    1,590,000.00

    9.755

    975,500.00

    83.4
    9.1625

    735,000.00
    8,340,000.00
    916,250.00

    Raw materials Consumed


    Direct expenses
    Direct labour

    Selling and Dist Expenses


    Factory Overheads ( Fixed)
    Total Cost
    Profit

    220,000.00
    530,000.00

    Ratio Analysis
    Sales
    Variable Cost (-)

    9,256,250.00
    7,605,000.00

    Contribution

    1,651,250.00

    PV Ratio (CONTRIBUTION/SALES)
    Break even Point (FIXED COST/PVRATIO)
    Break even Point (FIXED COST/CONT PU)
    Margin Of Safety (PROFIT / PV RATIO)

    0.18
    4,120,117
    44,512
    5,136,133

    Prime
    cost

    0.00

    0.00

    S-ar putea să vă placă și