4.

7ABC ANALYSIS:
4.7.1Table showing the classification of ABC analysis:

S.NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

ITEMS
AR-801
EPDM-4570
EPDM-6485
EP-3090EM
Rubaloy-73
NEOPRENE'W
NU GUARD
445
NITRILE 553
RMA
ALSTIN
BLACK
MTBLACK
SILICONE
SILICA
ACTIVE Z/O
SBR 1502
DEH
KNB-35L
GF

QTY
468.20
602.00
356.00
264.50
333.20
156.00

RATE
564.50
230.00
239.00
224.00
174.00
313.00

AMT
264298.90
138460.00
85084.00
59248.00
57976.80
48828.00

cumm
qty
468.20
1070.20
1426.20
1690.70
2023.90
2179.90

%cumm
qty
0.09
0.12
0.07
0.05
0.06
0.03

total
value
264298.90
138460.00
85084.00
59248.00
57976.80
48828.00

cumm
value
264298.90
402758.90
487842.90
547090.90
605067.70
653895.70

%cumm
value
26.99%
14.14%
8.69%
6.05%
5.92%
4.99%

ABC
70

A
38.10 1248.00 47548.80
160.50 187.00 30013.50
101.00 234.00 23634.00

2218.00 0.01
2378.50 0.03
2479.50 0.02

47548.80
30013.50
23634.00

701444.50 4.86%
731458.00 3.06%
755092.00 2.41%

435.10
139.25
67.50
266.75
83.00
60.00
20.40
50.00
114.30

2914.60
3053.85
3121.35
3388.10
3471.10
3531.10
3551.50
3601.50
3715.80

20449.70
19495.00
16470.00
14537.88
14276.00
12300.00
10567.20
10150.00
9029.70

775541.70
795036.70
811506.70
826044.58
840320.58
852620.58
863187.78
873337.78
882367.48

47.00
140.00
244.00
54.50
172.00
205.00
518.00
203.00
79.00

20449.70
19495.00
16470.00
14537.88
14276.00
12300.00
10567.20
10150.00
9029.70

0.08
0.03
0.01
0.05
0.02
0.01
0.00
0.01
0.02

2.09%
1.99%
1.68%
1.48%
1.46%
1.26%
1.08%
1.04%
0.92%

20

49

19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42

ADC-21
FLEX-13
MB'S
CBS
BROWN
FACTICE
MBT
VAX
MF
NAL2
MO
MIZ
MI WAX
POVERENE
PUST AID
PINK CLAY
CM-CUP
COCO3
RECLAIM
POTASIUM
DRT
GREEN
COLOUR
BF
CALCIUM
OXIDE
NAT,CRUMB

25.70
25.10
36.00
25.50

344.80
332.07
220.00
285.00

8861.36
8334.96
7920.00
7267.50

3741.50
3766.60
3802.60
3828.10

0.00
0.00
0.01
0.00

8861.36
8334.96
7920.00
7267.50

891228.84
899563.79
907483.79
914751.29

0.90%
0.85%
0.81%
0.74%

64.50
29.00
58.75
72.50
10.00
39.70
14.50
38.00
28.00
24.70
725.30
4.50
97.90
50.00
2.70
2.20

95.50
201.00
96.00
76.00
515.00
117.50
315.00
116.00
157.00
145.00
3.64
380.00
17.00
32.10
515.00
600.00

6159.75
5829.00
5640.00
5510.00
5150.00
4664.75
4567.50
4408.00
4396.00
3581.50
2640.09
1710.00
1664.30
1605.00
1390.50
1320.00

3892.60
3921.60
3980.35
4052.85
4062.85
4102.55
4117.05
4155.05
4183.05
4207.75
4933.05
4937.55
5035.45
5085.45
5088.15
5090.35

0.01
0.01
0.01
0.01
0.00
0.01
0.00
0.01
0.01
0.00
0.14
0.00
0.02
0.01
0.00
0.00

6159.75
5829.00
5640.00
5510.00
5150.00
4664.75
4567.50
4408.00
4396.00
3581.50
2640.09
1710.00
1664.30
1605.00
1390.50
1320.00

920911.04
926740.04
932380.04
937890.04
943040.04
947704.79
952272.29
956680.29
961076.29
964657.79
967297.88
969007.88
970672.18
972277.18
973667.68
974987.68

0.63%
0.60%
0.58%
0.56%
0.53%
0.48%
0.47%
0.45%
0.45%
0.37%
0.27%
0.17%
0.17%
0.16%
0.14%
0.13%

2.50
13.00

499.20
90.84

1248.00
1180.92

5092.85 0.00
5105.85 0.00

1248.00
1180.92

976235.68 0.13%
977416.60 0.12%

25.50
39.50

36.40
16.33

928.20
645.04

5131.35 0.00
5170.85 0.01

928.20
645.04

978344.80 0.09%
978989.84 0.07%

10

50

43
44

CALCINIED
CLAY
B,PIGMENT

29.50
1.60

7.28
100.00

214.76
160.00

5200.35 0.01
5201.95 0.00

214.76
160.00

979204.60 0.02%
979364.60 0.02%

4.7.2Table showing the percentage of ABC classes:

Categories
A
B
C

Total no. of items

7
15
21

percentage
16%
35%
49%

INTERPRETATION:
The above table shows the classification of various components as A, B & C classes using ABC analysis techniques
based on unit value. From the classification A class constitutes 16% of total components. B class constitutes 35% of total components
and C constitutes 49% of total components. It is observed that the company maintains its inventories based on its value using
controlling techniques.

51

Chart showing on ABC analysis :

ABC analysis
50
45
40
35
30
25

PERCENTAGE

20
15
10
5
0
A

Chart 4.7

52

4.8MATERIALS PURCHASE BUDGET

4.8.1Table showing the purchase budget :

MATERIAL - PURCHASE BUDGET

FOR THE YEAR 2011

MATERIALS

AR-801

CONSUMPTION 367376.60
CLOSING
ADD STOCK
264298.90
631675.50
OPENING
LESS STOCK
94695.00
536980.50

EPDM4570

EPDM6485

1019130.00 89983.50

EP3090EM

Rubaloy73

NEOPRENE'W

24752.00

62431.20

459797.00

138460.00 85084.00 59248.00

1157590.00 175067.50 84000.00

57976.80 48828.00
120408.00 508625.00

222095.00
935495.00

44876.00
75532.00

53940.00 64000.00
121127.50 20000.00

30250.00
478375.00

53

FOR THE YEAR 2012

MATERIALS

AR-801

CONSUMPTION 459220.75
CLOSING
ADD STOCK
237869.01
697089.76
OPENING
LESS STOCK
264298.90
432790.86
% CHANGE

-24%

EPDM4570

EPDM6485

EP3090EM

Rubaloy73

NEOPRENE'W

1273912.50 112479.38 30940.00

78039.00

574746.25

124614.00 76575.60 53323.20

1398526.50 189054.98 84263.20

52179.12 43945.20
130218.12 618691.45

138460.00 85084.00 59248.00

1260066.50 103970.98 25015.20

57976.80
72241.32

48828.00
569863.45

26%

-5%

16%

-17%

20%

54

FOR THE YEAR 2013

MATERIALS

AR-801

CONSUMPTION 871362.20
CLOSING
ADD STOCK
214082.11
1085444.31
OPENING
LESS STOCK
237869.01
847575.30
% CHANGE

49%

EPDM4570

EPDM6485

EP3090EM

Rubaloy73

NEOPRENE'W

1748158.13 236318.72 105329.00 162772.65 773364.31

112152.60 68918.04 47990.88 46961.21 39550.68
1860310.73 305236.76 153319.88 209733.86 812914.99
124614.00 76575.60 53323.20
1735696.73 228661.16 99996.68

52179.12 43945.20
157554.74 768969.79

27%

54%

55%

75%

26%

INTERPRETATION:
From the above table, it s very clear that purchase of material AR801, has decreased by 24% and the purchase of other materials
registered an increase percentage. It clearly indicates that when the company adopted change in input combination on trial basis in
the year 2012 mainly to lower the input cost. The budgeted figures of the year 2013 increased when compared to 2012.
55

4.9 PRODUCTION BUDGET:

4.9.1Table showing the production budget:

particulars
SALES
ADD:
CLOSING
STOCK
LESS:
OPENING
STOCK

2010
80249357

2011
99221136

2012
2013
124026420 155033025

479172
80728529

771549
99992685

1242194
1999932
125268614 157032957

269816
80458713

479172
99513513

771549
1242194
124497065 155790763

INTERPRETATION:
From the above analysis it is very clear that the production has increased by 23% in the 2011 and 93% in the year 2013 as compared
to 2010. It indicates that the production level is steadily increasing which is due to increase in sale of companys products.

56