Professional Documents
Culture Documents
PRODUCT PROJECT
REPORT ON
PAPER BAGS
PREPARE BY
Name
Class
Roll no.
Academic
Year
Guided by
College
Submited to
:- Parmar
Dinesh .K.
:- T.Y. B.B.A
:- 18
:- 2015 16
:- Prof. Jatin Sheth
:- Vivekananda
College of
Computer science & Mgt.
:a
Saur
Univer
astr
sity
DECLARATION
I undersigned MR. DINESH K. PARMAR, a student of T.Y.B.B.A.
here by declare that the project work presented in this report is my own
work and has been carried out under the supervision of Prof. Jatin Sheth
Vivekananda college, Rajkot.
---
---------(Dinesh Parmar )
PREFACE
B.B.A. course is a special course, which prepares young
entrepreneurs, & its v ery essential that they should have the basic
knowledge about how the small-scale business can be started or which
type of project is to be submitted to the banks and other financial
institution for th e purpose of loan.
Today in the growth rate of Indian Economy, S.S.I. plays a vital role
by contribution of 40%, to the total national income.
ACKNOWLEDGEMENT
It is really a matter of great pleasure for me to present their creative
and practical work. At this stag e product every entrepreneur prepares
report of learning and it before starting of actual production.
I would like to express my deep gratitude to Prof. Jatin Sheth for his
co-operation and guidance. Without his support my report would have
been very difficult to complete.
INDEX
SR.
NO.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
PARTICULAR
Introduction
Project at a glance
Implementation Schedule
Management Setup
Organisation Structure
Justification of Location
Product Detail
Market potential
Raw Materials
Machines
Manufacturing Process
Photos
Production Capacity Schedule
Staff & Labour
Financial Details
Cost of Production
Total Working Capital Requirement
Total Project Fund
Sources of Finance
Interest on Capital
Depreciation
Annual Cost of Production
Sales Forecast (5 years)
Fixed & Variable Cost Schedule
Break-Even Analysis
Term Loan Repayment
Cost of Capital
Return on Investment
Profitability
Tax Schedule
Projected Operating Statement
Projected Trading A/c
Projected Profit & Loss A/c
Projected Balance Sheet
Projected Cost Sheet
Schedule of Raw Material Consumed
PAGE
NO.
07
08
09
10
11
12
15
17
18
19
20
21
23
23
24
27
28
29
30
31
33
35
36
37
38
39
42
45
48
50
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
&
51
52
53
54
55
56
57
58
59
INTRODUCTION
PROJECT AT A GLANCE
Name of the Unit
Slogun
LOGO
Plot
No.
228,
GIDC,
Registered Office
8, at
GID na
C, ga
r
H ro
i
ad
m ,
Means of Finance
nI
p ble.
Form of Organisation
c>
r
Name of Owner
eC.
oj
e
Name of Product Cost of CapitalO.
RC,
ct
Size of the Unit Return on Investment
. so
is
SSI Registration Number
Oth
vi
Subsidy Registration
S No
. is
a
Cost of Project
i
Pl
ot
No
.
22
Himat
nagar
road,
Ahme
dabad
.
A
h
m
ed
ab
ad
.
IMPLEMENTATION SCHEDULE
The major activities in the implementation of the project have
been listed and the average time for implementation is estimated at 1
Year.
No.
1.
2.
3.
4.
5.
6.
7.
Particulars
Scheme Preparation & Approval
SSI Provisional Registration
Sanction of loan by financial
institution
Installation of Machinery
Procurement of Raw material
Recruitment of technical personnel
Provision of other facilities like water,
electricity etc.
Trial & production will start from
1 Year onwards
Months
1
2-3
2
2-3
1
1
1
MANAGEMENT SETUP
(Partners Background)
Partner: - 1
Name
Age
Address
Academic Qualification
Role in the Unit
Financial Contribution
Experience
Partner:-2
Na me
Jadav Dharmesh G.
Age
26 Year
Address
Academic Qualification
MBA (F.M.)
Finance manager
Financial Contribution
Experience
Nirma company
10
ORGANISATION STRUCTURE
Owner
Production
Manager
Workers
Personnel
Manager
Marketing
Salesman
Finance
Accountant
11
JUSTIFICATION OF LOCATION
2. Availability of Labour: Without manpower no one can start his or her industry. If you
have a machine but not manpower you cannot start your
industry. So, Labour should be available at cheap rate.
12
4. Availability of power & water: Power & water is pre-requirement of an industry. So, the facility
of power & water must be sufficiently available.
Thus, all the above factors justify the selection of the location.
So, the selection would definitely contribute to the profitability.
13
PRODUCT DETAILS
PRODUCT :The people regularly use paper bag now a days. If we go to the
shopping center & purchase some goods the shopkeeper gives
the good in the paper bag. The option is also to use a polythine
or plastic bag but they are harmful to use because we can
produce the plastic bag but we can not destroyed it.
2 PRODUCTS FEATURS:-
14
PRODUCTS USES: Paper bags are common packing material being used by bakers
and confectioners, grocers, textile and cloth merchant, dry
cleaner, sweet shopkeeper etc. Due to lower price, paper bags be
used even by hawkers and vendors on the footpath for packing
fruits and vegetables etc.
15
MARKET POTENTIAL
Before some time people are using plastic bags. But now a days
people are realize that plastic bags are harmful to the nature Because
we can produce plastic bags but we cannot destroy it. So, now a day
people are moving toward to use a paper bags rather than plastic
bags. So it is highly demanded and profitable product.
16
RAW MATERIALS
The raw material is the base for the production. The required
raw material is paper in roll, gum, printing ink, string and misc.
chemicals.
The raw material of this unit is easily obtained from the market
and from the paper mills. The raw materials required in this unit are:
1
2
3
4
Paper in roll
Gum
Printing ink
Misc. chemical
5 String
17
MACHINES
1
2
3
4
5
18
MANUFACTURING PROCESS
Raw Material (Paper Roll)
19
20
21
22
Production Capacity
No. of Working Days in a
month
No. of Working Days in a
Year
1,06,20,000 Units
25
300
1
LABOUR
f
f
8,85,0
00
Units
6. Salesman
7. Manager
8. Peon cum watchman
F&
23
24
FIXED ASSETS
Land
Particulars
Sq.mts.
Land
Rate(Rs.)
400
1100
Total Cost
4,40,000
Building
Particulars
Sq.mts.
Building
Rate(Rs.)
275
1800
Total Cost
4,95,000
Qty.
Rate
5,00,000
15,00,000
Stereo Press
2,50,000
5,00,000
Stereo Grinder
3,50,000
7,00,000
Roll Slitter
2,50,000
2,50,000
Testing Equipment
80,000
80,000
Punching Machine
50,000
50,000
Total Cost
machine
25
Other Assets
Particulars
Qty.
Rate
1,50,000
1,50,000
Installation Charges
75,000
75,000
Computer
40,000
40,000
Telephone
15,000
30,000
Fax machine
15,000
30,000
Boundarywall&
35,000
35,000
Total Cost
Electrification
Gate
5.
6.
7.
PARTICULAR
Land (400 Sqm @ Rs.1100)
Building (275 Sqm @ Rs.1800)
Boundary Wall & Gate
Plant & Machinery
Automatic Paper Bag
Stereo Press
Stereo Grinder
Roll Slitter
Testing Equipment
Punching Machine
AMOUNT
4,40,000
4,95,000
35,000
15,00,000
5,00,000
7,00,000
2,50,000
80,000
50,000
1,50,000
75,000
1,00,000
43,65,000
26
COST OF PRODUCTION
Raw Material
Particulars
Rate
Per kg.
10
Paper in roll
Total (Rs.)
Gum
8
Total (Rs.)
Printing Ink
65
Total (Rs.)
Misc. Chemical
4
Total (Rs.)
String
7
Total (Rs.)
Net Total
Req. per
day
2,950
29,500
35
280
20
1,300
40
160
50
350
Req. per
month
73,750
7,37,500
875
7,000
500
32,500
1,000
4,000
1,250
8,750
7,89,750
Req. per
year
8,85,000
88,50,000
10,500
84,000
6,000
3,90,000
12,000
48,000
15,000
1,05,000
94,77,000
No.
Skilled
Unskilled
Technical
Supervisor
Salesman
Manager
Clerk cum typist
Accountant
Peon cum
Watchman
Total
Rate
P.M.
P.A.
4
6
2,000
1,800
8,000
10,800
96,000
1,29,600
1
2
1
1
1
5,000
3,000
7,000
2,500
3,500
5,000
6,000
7,000
2,500
3,500
60,000
72,000
84,000
30,000
42,000
2,000
2,000
44,800
24,000
5,37,600
27
Sr.
1.
2.
3.
4.
5.
6.
7.
Particulars
Electricity
Water Charges
Postage & Telegram
Stationery
Repairs
Telephone Expense
Transport
8.
9.
10.
11.
12.
13.
14.
P.M.
17,000
1,500
2,000
1,200
2,000
1,800
P.A.
2,04,000
18,000
24,000
14,400
24,000
21,600
2,000
2,000
3,000
2,000
24,000
24,000
36,000
24,000
21,500
1,000
15,500
1,02,000
2,01,000
7,55,000
inward
outward
Packing
Miscellaneous Exp.
Audit Fees
Professional Tax
Legal Fees
Insurance
Selling Exp.
Total
16,750
51,250
COST OF PRODUCTION
Sr.
1.
2.
3.
Particulars
Raw Material
Staff & Labour
Other Expenses
Total
P.M.
7,89,750
44,800
51,250
8,85,800
P.A.
94,77,000
5,37,600
7,55,000
1,07,69,600
Particulars
Raw Material
Staff & Labour
Other Expenses
Total
P.M.
7,89,750
44,800
51,250
8,85,800
P.A.
94,77,000
5,37,600
7,55,000
1,07,69,600
28
Particulars
Amount
43,65,000
16,75,550
60,40,550
Fixed Cost
Working Capital (2 months)
Total
SOURCES OF FINANCE
Sr.
1.
Particulars
Dinesh Capital
Dharmesh Capital
2.
Borrowed Capital
HDFC
Shriji Investments
Total
Rate
8%
8%
Amount
20,00,000
10,00,000
12%
22,50,000
10%
22,50,000
75,00,000
INTEREST ON CAPITAL
Sr.
1.
2.
Particulars
Own Capital
Borrowed Capital
HDFC
Shriji Investments
Total
Rate
8%
Amount
2,40,000
12%
2,70,000
10%
2,25,000
7,35,000
29
DEPRECIATION
Sr.
1.
2.
3.
4.
Particulars
Building (10%)
Plant & Machinery (25%)
Other Fixed Assets (15%)
Computer (40%)
Total
Value
4,50,000
30,80,000
3,10,000
40,000
Amount
49,500
7,70,000
46,500
16,000
8,82,000
Particulars
Amount
94,77,000
12,92,600
8,82,000
7,35,000
1,23,86,600
Raw Material
Recurring Expenses
Depreciation
Interest on Investment
Total
Sales Forecast
Year
Units/annum
Rate/unit
Amt.(Rs.)
1,04,50,000
1.25
1,30,62,500
1,18,40,000
1.25
1,48,00,000
1,39,50,000
1.25
1,74,37,500
1,42,00,000
1.50
2,13,00,000
1,45,50,000
1.50
2,18,25,000
30
5th year
4th year
3rd year
2nd year
1st year
0 10000000 20000000 30000000 40000000 50000000
Variable
cost
Amount
3,22,560
4,53,000
94,77,000
1,02,52,560
Particulars
Depreciation
Int. on capital
Salary
Other expenses
Raw Materials
TOTAL
Fixed
cost
Amount
8,82,000
7,35,000
2,15,000
3,02,000
21,34,000
FIXED COST
Particulars
Amount
Depreciation
8,82,000
Interest on capital
7,35,000
Salary (40%)
2,15,040
3,02,000
Total
Fixed cost/unit
1=
2=
21,34,040/1,06,20,000
3=
21,34,040
31
VARIABLE COST
Particulars
Raw Materials
Amount
94,77,000
Salary (60%)
3,22,560
4,53,000
Total
Variable cost/unit
1= Total Variable Cost/ Total no. of units
2= 1,02,52,560/1,06,20,000
3= 0.96ps. /unit
Contribution/unit
1= S.P./unit-V.C./unit
2= 1.25-0.96
3= 0.29 ps. /unit
I,02,52,560
32
B.E.P. (%)
1= {Fixed Cost / (Fixed Cost + Profit)} X 75
2= 21,34,040/ (21,34,040 + 12,09,900) X 75
3= 47.86%
B.E.P. (units)
1= Fixed Cost/ (Contribution/unit)
2= 21,34,040/0.29
3= 73,58,759 bags
B.E.P. (Rs.)
1= B.E.P. x S.P./unit
2= 73,58,759 x 1.25
3= Rs.91,98,449
33
P. V. Ratio
34
Opening
Balance
Installment
22,50,000
2,25,000
20,25,000
2,25,000
18,00,000
2,25,000
15,75,000
2,25,000
13,50,000
2,25,000
11,25,000
2,25,000
9,00,000
2,25,000
6,75,000
2,25,000
4,50,000
2,25,000
2,25,000
2,25,000
Closing
Balance
20,25,000
18,00,000
15,75,000
13,50,000
11,25,000
9,00,000
6,75,000
4,50,000
2,25,000
0
Interest
2,70,000
2,43,000
2,16,000
1,89,000
1,62,000
1,35,000
1,08,000
81,000
54,000
27,000
Closing
Balance
21,00,000
19,50,000
18,00,000
16,50,000
15,00,000
13,50,000
12,00,000
10,50,000
9,00,000
7,50,000
6,00,000
4,50,000
3,00,000
1,50,000
0
Interest
2,25,000
2,10,000
1,95,000
1,80,000
1,65,000
1,50,000
1,35,000
1,20,000
1,05,000
90,000
75,000
60,000
45,000
30,000
15,000
SHRIJI
INVESTMENTS
Period
1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10thYear
11thYear
12thYear
13thYear
14thYear
15thYear
Opening
Balance
Installment
22,50,000
1,50,000
21,00,000
1,50,000
19,50,000
1,50,000
18,00,000
1,50,000
16,50,000
1,50,000
15,00,000
1,50,000
13,50,000
1,50,000
12,00,000
1,50,000
10,50,000
1,50,000
9,00,000
1,50,000
7,50,000
1,50,000
6,00,000
1,50,000
4,50,000
1,50,000
3,00,000
1,50,000
1,50,000
1,50,000
35
Cost of Capital
36
Return on Investment
1= Profit (EBIT)/Total Capital Investment X100
2= 12,09,900 / 75,00,000 X 100
3= 16.13%
PROFITABILITY ANALYSIS
Particulars
Amount
1,28,61,500
1,61,51,600
12,09,900
7,35,000
4,74,900
88,970
3,85,930
Sales
Less: Cost of Production
EB.I.T.
Less: Interest on Capital
EB.T.
Less: Tax
Net Profit after tax
Income
Up to Rs.
1,35,000
From 1,35,001
to 150000
From 150001
to 250000
Above 250001
Actual
Tax
Nil
10
1,500
20
30
Total Actual Tax:
20,000
67,470
88,970
37
Particulars
SALES:
[A]
1,28,61,500
Cost Of Operation:
Raw Materials
Direct Wages to Workers:
Skilled
Less:
1,45,99,000
1,72,36,500
1,07,40,600
1,26,36,000
96,000
96,000
96,000
1,29,600
1,29,600
1,29,600
2,04,000
18,000
24,000
99,48,600
1,97,200
2,31,200
20,400
27,200
1,12,45,000
1,97,200
4,24,560
2,72,000
24,000
32,000
1,31,89,600
4,24,560
6,68,1608
97,51,400
1,10,17,640
1,29,46,000
GROSS PROFIT:
31,25,400
35,81,360
42,90,500
9,03,500
9,06,700
9,11,500
7,06,500
7,21,200
7,15,000
3,33,000
3,67,800
4,20,000
19,43,000
19,95,700
20,46,500
11,67,100
15,85,660
22,44,000
4,95,000
4,53,000
4,11,000
(E.B.I.T - Interest)
6,72,100
11,32,660
18,33,000
Tax
1,07,630
2,49,848
4,50,515
4,44,770
7,47,812
12,29,535
[A - B]
Indirect Expenses:
Total factory cost
Total office & admn.
cost
Total selling & dist.
cost
Total Indirect Expenses:
Earning Before Interest & Tax
(Gross profit - Total indirect
expenses)
Less:
3rd Year
Amount (Rs.)
94,77,000
Unskilled
Direct expenses & utilities:
Electricity
Freight inward
Water charges
Add:
2nd Year
Amount (Rs.)
Interest
on
Borrowed Capital
Earning Before Tax
Less:
38
Skilled
Labour
96,000
Unskilled
Labour
1,29,600
To Gross Profit
Amount
(Rs.)
Particulars
Amount (Rs.)
1,28,61,500
1,97,200
24,000
18,000
2,25,600
31,25,400
1,30,58,700
1,30,58,700
39
Amount (Rs.)
To
opening
stock
Amount (Rs.)
1,97,200
To
Purchase
A/c
To
Electricity
III Phase
A/c
To
Freight
Inward
A/c
To Water
charges
A/c
To Salary
A/c:
Skilled
Labour
Unskilled
Labour
To Gross Profit
Particulars
1,45,99,000
4,24,560
27,200
20,400
1,29,600
96,000
2,25,600
35,81,360
1,50,23,560
1,50,23,560
40
Amount (Rs.)
To
opening
stock
Amount (Rs.)
4,24,560
To
Purchase
A/c
To
Electricity
III Phase
A/c
To
Freight
Inward
A/c
To Water
charges
A/c
To Salary
A/c:
Skilled
Labour
Unskilled
Labour
To Gross Profit
Particulars
1,72,36,550
6,68,160
32,000
24,000
1,29,600
96,000
2,25,600
42,90,550
1,79,04,710
1,79,04,710
41
To
To
To
Salary A/c:
General Mgr
84,000
Tech.
Supervisor
60,000
Accountants
42,000
Salesman
72,000
Peon
24,000
Clerk
30,000
Depreciation:
Building
49,500
Plant &
Mach.
7,70,000
Other fixed
asset
46,500
Computers
16,000
Indirect Exp.:
Audit Fees
21,500
Selling Exp.
2,01,000
Misc. Exp.
24,000
Freight
Outward
24,000
Insurance
Exp.
1,02,000
Legal Fees
Exp.
15,500
Packing Exp
36,000
Post &
Courier
24,000
Professional
Tax
1,000
Rep. & Other
exp
24,000
Statio &
Print.
14,400
Telephone
Bill
21,600
Interest on borrowed
capital
Loan Installment A/c
Income Tax
TO
NET PROFIT
To
To
Amount
(Rs.)
To
Gross
profit
Particulars
Amount
(Rs.)
31,25,400
3,12,000
8,82,000
5,09,000
4,95,000
3,75,000
1,07,630
4,44,770
31,25,400
31,25,400
42
To
To
To
To
To
Salary A/c:
General Mgr
84,000
Tech.
Supervisor
60,000
Accountants
42,000
Salesman
72,000
Peon
24,000
Clerk
30,000
Depreciation:
Building
49,500
Plant &
Mach.
7,70,000
Other fixed
asset
46,500
Computers
16,000
Indirect Exp.:
Audit Fees
22,500
Selling Exp.
2,27,800
Misc. Exp.
27,200
Freight
Outward
27,200
Insurance
Exp.
1,02,000
Legal Fees
Exp.
18,000
Packing Exp
40,800
Post &
Courier
27,200
Professional
Tax
1,000
Rep. &
Other exp
27,200
Statio &
Print.
16,320
Telephone
Bill
24,480
Interest on borrowed
capital
Loan Installment A/c
Income Tax
TO NET PROFIT
Amount
(Rs.)
To
Gross
profit
nd
Year)
Particulars
Amount
(Rs.)
35,81,360
3,12,000
8,82,000
5,61,700
4,53,000
3,75,000
2,49,848
7,47,812
35,81,360
35,81,360
43
Particulars
To
To
To
To
To
To
Salary A/c:
General Mgr
84,000
Tech.
Supervisor
60,000
Accountants
42,000
Salesman
72,000
Peon
24,000
Clerk
30,000
Depreciation:
Building
49,500
Plant &
Mach.
7,70,000
Other fixed
asset
46,500
Computers
12,000
Indirect Exp.:
Audit Fees
23,500
Selling Exp.
2,68,000
Misc. Exp.
32,000
Freight
Outward
32,000
Insurance
Exp.
1,02,000
Legal Fees
Exp.
20,000
Packing Exp
48,000
Post &
Courier
32,000
Professional
Tax
1,000
Rep. &
Other exp
32,000
Statio &
Print.
19,200
Telephone
Bill
28,800
Interest on borrowed
capital
Loan Installment A/c
Income Tax
TO NET PROFIT
Amount
(Rs.)
3,12,000
8,74,000
6,38,500
4,11,000
3,75,000
4,50,515
12,29,535
To
Gross
profit
rd
Year)
Particulars
Amount
(Rs.)
42,90,550
42,90,550
44
42,90,550
Liabilities
Amount
(Rs.)
Amount
(Rs.)
Assets
Capital Accounts:
Parmar Dinesh
20,00,000
FIXED
ASSETS:
Jadav Dharmesh
10,00,000
Land
4,40,000
4,40,000
Building
4,95,000
- dep.
49,500
4,45,500
Secured Loans:
H.D.F.C Bank
Loan
Total
- dep.
30,80,000
7,70,000
Computers:
21,00,000
1,75,000
4,44,770
1,27,500
24,000
2,10,000
31,500
Accounts Receivables:
Bank Balance:
H.D.F.C Bank
A/c
Cash - in hand:
Cash Balance
Stock - in hand:
Closing Stock
77,44,770
23,10,000
1,78,500
20,76,730
13,59,450
6,09,890
1,97,200
77,44,770
45
Amount
(Rs.)
Capital Accounts:
nd
Year)
Amount
(Rs.)
Assets
FIXED ASSETS:
Parmar Dinesh
20,00,000
Land
4,40,000
4,40,000
Jadav Dharmesh
10,00,000
Building
- dep.
4,45,500
49,500
3,96,000
Secured Loans:
H.D.F.C Bank
Loan
Unsecured Loans:
Shriji invest.
Accounts Payable
Total
- dep.
Furniture & Fixture:
19,50,000
2,50,000
7,47,812
Total
-dep.
Accounts Receivables:
Bank Balance:
H.D.F.C Bank A/c
Cash - in - hand:
Cash Balance
Stock - in - hand:
Closing Stock
77,22,812
15,40,000
1,05,000
Computer:
Net Profit
23,10,000
7,70,000
1,44,500
31,500
1,13,000
12,000
20,50,000
14,42,250
12,00,002
4,24,560
77,22,812
46
Secured Loans:
H.D.F.C Bank
Loan
Amount
(Rs.)
20,00,000
10,00,000
rd
Year)
Amount
(Rs.)
Assets
FIXED
ASSETS:
Land
Building
4,40,000
4,40,000
3,96,000
- dep.
49,500
3,46,500
Total
- dep.
15,40,000
7,70,000
Computers:
18,00,000
3,10,000
12,29,535
82,500
-
1,13,000
31,500
Accounts Receivables:
Bank Balance:
H.D.F.C Bank
A/c
Cash - in hand:
Cash Balance
Stock - in hand:
Closing Stock
78,89,535
7,70,000
81,500
21,50,250
18,10,125
15,40,500
6,68,160
78,89,535
47
Particulars
Raw Materials Consumed:
Purchases
Add:
Opening Stock
Add:
Direct Wages to Workers:
Skilled
Unskilled
Add:
Direct expenses:
Electricity (III Phase)
Water charges
Freight inward
PRIME COST:
[A]
[B]
[C]
2nd Year
Amount (Rs.)
3rd Year
Amount (Rs.)
94,77,000
-
1,07,40,000
1,26,36,000
1,29,600
96,000
1,29,600
96,000
1,29,600
96,000
2,04,000
24,000
18,000
2,31,200
27,200
20,400
2,72,000
32,000
24,000
99,48,600
1,12,45,000
1,31,89,600
60,000
60,000
60,000
24,000
27,200
32,000
49,500
7,70,000
49,500
7,70,000
49,500
7,70,000
9,03,500
48
9,06,700
9,11,500
84,000
42,000
24,000
30,000
21,500
1,02,000
84,000
42,000
24,000
30,000
22,500
1,02,000
84,000
42,000
24,000
30,000
23,500
1,02,000
15,500
24,000
1,000
24,000
18,000
27,200
1,000
27,200
20,000
32,000
1,000
32,000
14,400
21,600
16,320
24,480
19,200
28,800
16,000
46,500
2,40,000
16,000
46,500
2,40,000
12,000
46,500
2,40,000
7,06,500
7,21,200
7,33,000
COST OF
PRODUCTION:
[A] + [B] + [C]
Opening Stock
Add: of F/G
Closing Stock of
Less: F/G
COST OF GOODS
SOLD:
Add:
Salary to salesman
Selling expenses
Packing expenses
Freight outward
SELLING &
DISTRIBUTUON COST:
COST OF SALES:
(COGS + S&D COST)
1,97,200
4,24,560
4,24,560
6,68,160
1,13,61,400 1,26,45,540
1,45,90,500
1,97,200
72,000
2,01,000
36,000
24,000
72,000
2,27,800
40,800
27,200
72,000
2,68,000
48,000
32,000
3,33,000
3,67,800
4,20,000
1,16,94,400 1,32,40,700
1,50,10,500
SALES
1,28,61,500 1,45,99,000 1,72,36,500
PROFIT
11,67,100
15,58,660
22,26,000
49
Particulars
PAPER IN ROLL
Opening Balance
Add: Purchase during
the year
Less: Closing Stock
GUM
Opening Balance
Add: Purchase during
the year
Less: Closing Stock
PRINTING INK
Opening Balance
Add: Purchase during
the year
Less: Closing Stock
MISC. CHEMICAL
Opening Balance
Add: Purchase during
the year
Less: Closing Stock
STRING
Opening Balance
Add: Purchase during
the year
Less: Closing Stock
TOTAL R.M.
CONSUMED
Year 2
Quantity
Amount
10,500
-
84,000
-
13,600
-
15,000
-
4,42,000
-
48,000
-
6,800
-
12,000
-
95,200
-
3,90,000
-
11,900
-
6,000
-
1,00,30,000
-
54,400
-
1,05,000
-
17,000
-
1,19,000
-
94,77,000
Year 3
Quantity
Amount
11,80,000
-
1,18,00,000
-
14,000
-
1,12,000
-
8,000
-
5,20,000
-
16,000
-
64,000
-
20,000
-
1,07,40,600
1,40,000
1,26,36,000
Year 1
Year 2
Quantity
Amount
1,06,20,000
1,04,50,000
Quantity
Year 3
Amount
Quantity
Amount
1,70,000
1,97,200
3,66,000
4,24,560
1,32,75,000
1,20,36,000
1,50,45,000
1,41,60,000
1,77,00,000
1,30,62,500
1,18,40,000
1,48,00,000
1,39,50,000
1,74,37,500
1,70,000
3,66,000
5,76,000
50
Particulars
Gross Block
Openin
g
=++++
+++++
Total
+
Additio
n
Depreciation
Total
Accum
ulated
During
the
Year
Net
Block
Written
Down
Value
Computers
Telephone & Fax
Machines
4,95,0 4,95,0
4,45,0
00
00 49,500 49,500
00
35,00
0 35,000
5,250
5,250 29,750
30,80, 30,80, 7,70,0 7,70,0 23,10,
000
000
00
00
000
75,00
0 75,000 11,250 11,250 63,750
1,50,0 1,50,0
1,27,5
00
00 22,500 22,500
00
40,00
0 40,000 16,000 16,000 24,000
1,00,0 1,00,0
00
00 15,000 15,000 51,000
Total:
Building
Boundry wall &
gate
Plant &
Machinery
Electricity inst.
& fittings
Furniture
51
YEAR 1
Amount
YEAR 2
Amount
YEAR 3
Amount
60,000
24,000
60,000
27,200
60,000
32,000
49,500
49,500
49,500
YEAR 1
Amount
YEAR 2
Amount
YEAR 3
Amount
72,000
72,000
72,000
24,000
27,200
32,000
2,01,000 2,27,800 2,68,000
36,000
40,800
48,000
3,33,000 3,67,800 4,20,000
52
RISK FACTORS
53
3. M/S
Indo
Europe
Trading
Co.,
4.
54
Punalur
Paper
Mills,
Punalur, Kerala.
Saharanpur (UP).
3. M/S
Rohtas
Industries
Ltd.
Dalminagar (Bihar).
conversion Ltd.
55
1
on straight line methods.
2 Depreciation is calculated
st
Salary is given within 1
4
5
56
Future Plans
To use totally Eco-friendly papers, which are made out of baggage and not
tree
To make the product popular in every place of Gujarat and gradually cover
scale
4 If possible I would export my product, as they are highly in demand in foreign
countries.
Lets hope for the best and work hard to make all future plans
come true!!!
57
CONCLUSION
In the product project report on Green paper bags I have
discussed all financial data and other relevant information
58
59
60
61