INSIDERS RATIOS

MANUFACTURING
COST/UNIT
Decrease in Material consumed.
Decreased in fuel and lubricants.
Increased use of technological software or improvements in technical
assistance for improving the quality of plastic products.
14000

13500
13000
Manufacturing Cost Per
Unit

12500
12000
11500
2013

2012

2011

AVERAGE COST/UNIT in BG
F/G
Higher the cost the higher is the price charged to end consumers

Average Cost per Unit in Beginning F/G

14520
14500
14480
14460
14440
14420
14400
14380
14360

Average Cost per Unit in

Beginning F/G

2013

2012

2011

AVERAGE COST/UNIT in END

F/G
Quickly converting its sales into cash which leads to quick pay off of
liabilities.

Average Cost per Unit in Ending F/G Inventory

14520
14500
14480
14460
14440

Average Cost per Unit in

Ending F/G Inventory

14420

14400
14380
14360
2013

2012

2011

Ratio (1) and Ratio (2)

In 2012 that one opening unit cost is almost the same as of closing unit cost
(2011).
In 2012, a slightly increases in closing unit cost has been noticed.
In 2013, to reduce its unit cost, which reflected a good sign for firm
profitability.

AVERAGE COST PER UNIT

SOLD
Improved on-time deliveries and less handlings and damage.
Managing the price by allocating equitable rates for overtime wages

Average Cost per Unit Sold

14000
13500

13000
Average Cost per Unit
Sold

12500
12000
11500
2013

2012

2011

SUMMARY

Inverse relationship between quantities produced and per unit fixed costs
or reduce variable cost per units

Inventory is quickly turning into sales in 2013. Thus Polycon sales are
higher which means that company is purposely producing less.