Bangabandhu Sheikh Mujibur Rahman Science & Technology University, Gopalganj

Faculty of Business Studies EMBA Program

Batch No: 07, Semester: 2nd 2019, Session: 2018-2019
Course Title: Production & Operations Management
Course Code: BUS 625

Coconut Naru of AR SWEETS

Tag Line: FOR ALL THE SWEET LOVERS, WHO WANT TO FEEL THE ROYAL TASTE.

Group Name : B
Company Name : AR SWEETS LTD.
Company Tag Line : Handmade Confections
Authentic & Traditional Bengali Sweet

Ingredients : Coconut, Sugar, Milk (coconut), Condensed milk, Cardamom powder, Cloves, Suzy, Ginger
etc
Batch Code : AR/ 07
Net Weight : 500 gm
Maximum Retail Price : 195 tk
Date of Packing : 20 Nov 2019

Use before 4 weeks from packing.

How to Make this Product:

1. Coconut grated 2 full

2. Sugar 350 gm
3. Condensed milk 5-6 tea spoon
4. Cardamom powder 1/2 tea spoon
5. Milk 1/4 cups
6. Ginger Paste 1 tea spoon

Step 1 In a large pan, put the grated coconut. Add the condensed milk and mix well. At the beginning cook on a medium
flame. Reduce the flame after a while and keep stirring constantly on a low flame till the mixture dries.
Step 2 Check for doneness on the hand, if you roll it, the hand should get slightly oily.
Step 3 Add the Ginger paste, Suzy and mix well. Take care to keep the Naru mixture absolutely white.
Step 4 Add 1 tea spoon cardamom powder and switch off the gas. Mix thoroughly
Step 5 Roll into small Laddoos or Narus and enjoy!

Cost Calculation:

Variable Cost: Raw materials+ Packaging+ Others

SL No. Ingredients Quantity Price (TK)

01 Coconut grated 2 pics 40
02 Sugar 350 gm 20
03 Condensed milk 5-6 tea spoon 5
04 Cardamom powder 1/2 tea spoon 3
05 Ginger Paste 1 tea spoon 2
06 Box 1 pcs 30
07 Packing Lebel 1 pcs 10
08 Travelling 10
09 Gas 10
Total Expense 130

Per Fixed Cost : 130/28pcs => 4.64 tk

Sales Price for Product : (Total cost + Profit) => (130 + 65) => 195 tk
Selling price per pics : 195/28 => 6.96 tk
Profit from Per Pics : (Selling cost per – Fixed cost per) => (6.96 – 4.64) => 2.32 tk