Hindalco(Aluminium Industry)

Sales
Other income

Mar ' 11

Mar ' 10

Mar ' 09

Mar ' 08

Mar ' 07

23,859

19,536

18,220

19,201

18,313

317

260

637

493

370

-395

-755

521

-133

-443

15,531

13,226

10,426

12,047

11,078

Power and fuel

2,221

1,938

2,232

1,911

1,849

Employee expenses

1,040

878

668

621

520

Research and
development
expenses

Expenses capitalised

1,753

1,300

1,338

1,353

1,294

687

667

645

588

638

Total cost

20,839

17,254

15,829

16,388

14,936

Variable cost

15,136

12,470

10,947

11,915

10,636

Semi variable cost

63%
5,703

4,783

4,882

4,473

4,300

Stock adjustment
Raw material

Excise
Admin and selling
expenses

Other expenses
Provisions made
Depreciation

Y=723+0.21xSales

Intercept

723

Slope

0.21

Fixed cost

723

723

723

723

723

4940

4045

3772

3976

3792

Predicted Y(Predicted semivariable

5663 cost)
4768

4496

4699

4515

386

-226

-215

Variable cost

Standard error

39

15

Total Fixed cost

Total Variable cost

723
20116

84%

Contribution

3,743

16%

BEP
Margin of safety

4610
19,249

Sales are the independent Variable

Semi variable cost =Y

MOS %

418%

are the independent Variable

mi variable cost =Y