‫االكريليك‬

Cost of production (‫ التكلفة المتغيرة‬Running

Cost)
Operating expense
2–1 – (A) Raw materials and operating
supplies:-
total unit quantit statement
price y
27150 1038.2 26.15 ‫حمض اكريليك‬ 1
1465 65.40 22.4 ‫زايلين‬ 2
2100 3000 0.7 ‫بنزويل بيروكسيد‬ 3
7850 - 3 Adding devices 4
and equipment
3400 400 1tons Production and 5
packing
requirements
1200 unit unit Water and 6
electricity
43165us Annual total for 300 days

2 –1 – ( B) Salaries of the productive labor in

the project: -
total salary number statement
1800 300 6 Month salary 1
21600 US Total salary for one year
2– 1– ( C( Building rent , fuel and electricity expenses :-

total cost statement

 12000 1000 Site rents for 12 months 1
600 50 Service car fuel 2
600 50 Electricity generator fuel 3
13200 Total for a year
US

2–1) – D( General Maintenance: -

cost statement
500 General maintenance of buildings and 1
constructions
1200 Maintenance of production equipment and 2
machines
800 Maintenance of electricity and generator 3
2500 total

Total operating expenses-:

cost statement
43165 Primary raw materials and operating 1
requirements
21600 Wages and salaries 2
13200 Building rent and fuel and electricity 3
expenses
2500 General maintenance of the workshop 4
and equipment
total
80465

2– 2 Administrative expenses- :
2 – 2 ( A ) Administration and reception offices
accessories
cost statement
Telephone, communications, water 1
1200 and electricity administration
400 Restaurant and cafe items 2
Administration and reception offices 3
1000 accessories
2600 total

)Running Cost( ‫ التكلفة المتغيرة‬-2

cost statement
80465 Total operating expenses 1
2600 Total administrative expenses 2
6500 Depreciation costs 10% of fixed 3
capital
89565 Total variable costs

Project revenue for a year

Revenues for the year at the expense of 0.16 tons
per day
The product Tons year total
price
1 ‫اكريليك ريزن‬ 2082 tons 50 104130

The profit and loss account

 Gross profit = Sale - annual operating
cost
Net profit = total profit - taxes

revenues 104130
Operating costs for one year 89565
Gross profit ( Operating profit for one
year)
14565
Tax 20% of the profits 2913
Net profit 11652

-:Investment cost recovery period

Redemption Period = Total Invested Capital ÷

Net Profit
65000 ÷ 11652 = 5.5

---------------------------------------------
 ‫ فورمالدهيد‬Q‫الفينول‬

Running ‫ (التكلفة المتغيرة‬Cost of production

)Cost
Operating expense
2 –1– (A) Raw materials and operating supplies

total unit quantity statement

price
39440 1700 23.2tons ‫فينول‬ 1
12127 450.8 26.9tons ‫فورمالدهيد‬ 2
125 500 0.25tons ‫صودا كاويه‬ 3
‫وكيماويات‬
3400 400 1tons Production and 4
packing
requirements
 1200 unit unit Water and 5
electricity
56292us Annual total for 300 days

2–1 – ( B)Salaries of the productive labor in the

project:-
total salary number statement
1800 300 6 Month salary 1
US 21600 Total salary for one year

2 –1 – (C( Building rent , fuel and electricity expenses :

total cost statement
12000 1000 Site rents for 12 months 1
600 50 Service car fuel 2
600 50 Electricity generator fuel 3
13200 Total for a year
US

)2-1 (D( General Maintenance :

cost statement
500 General maintenance of buildings and 1
constructions
1200 Maintenance of production equipment and 2
machines
800 Maintenance of electricity and generator 3
2500 total

Total operating expenses:-

 cost statement
56292 Primary raw materials and operating 1
requirements
21600 Wages and salaries 2
13200 Building rent and fuel and electricity 3
expenses
2500 General maintenance of the workshop 4
and equipment
total
93592

2 – 2 Administrative expenses:-

2 – 2 ( A ) Administration and reception offices

accessories

cost statement
Telephone, communications, water 1
1200 and electricity administration
400 Restaurant and cafe items 2
Administration and reception offices 3
1000 accessories
2600 total

)Running Cost( ‫ التكلفة المتغيرة‬- 2

cost statement
93592 Total operating expenses 1
2600 Total administrative expenses 2
 10000 Depreciation costs 10% of fixed 3
capital
106192 Total variable costs

Project revenue for a year

Revenues for the year at the expense of 0.16 tons
per day

The product Tons year total

price
1 -‫فينول‬ 5000 tons 50 250000
‫فورمالدهيد‬
‫ريزن‬
The profit and loss account
Gross profit = Sale - annual operating
cost
Net profit = total profit - taxes

revenue 250000
Operating costs for one year 106192
Gross profit ( Operating profit for one
year)
143808
Tax 20% of the profits 28761.6
115046.
Net profit
4
- Investment cost recovery period :

Redemption Period = Total Invested Capital ÷

Net Profit

100000 ÷ 118246.4 = 1
 ‫ فورمالدهيد‬-‫اليوريا‬
Running ‫ (التكلفة المتغيرة‬Cost of production
)Cost
Operating expense
Raw materials and operating supplies )A( – 1 – 2

total Unit quantity statement

price
7960$ 400 19.9 ‫يوريا‬ 1
13230$ 450 29.4 ‫فورمالدهيد‬ 2
261.4 533.4 0.49tons ‫صودا كاويه‬ 3
‫وكيماويات‬
10000 - 1 ‫خزان التكثيف‬ 4
3400 400 1tons Production and 5
packing
requirements
1200 unit unit Water and 6
electricity
36051.4us Annual total for 300 days

B( (–1–2
-:Salaries of the productive labor in the project
total salary number statement
1800 300 6 Month salary 1
US 21600 Total salary for one year

: Building rent , fuel and electricity expenses )C ( – 1 – 2

total cost statement
12000 1000 Site rents for 12 months 1
600 50 Service car fuel 2
600 50 Electricity generator fuel 3
13200 Total for a year
US

: General Maintenance ) D( – 1 – 2
cost statement
500 General maintenance of buildings and 1
constructions
1200 Maintenance of production equipment and 2
machines
800 Maintenance of electricity and generator 3
2500 total

-:Total operating expenses

cost statement
36051.4 Primary raw materials and operating 1
requirements
21600 Wages and salaries 2
13200 Building rent and fuel and electricity 3
expenses
2500 General maintenance of the workshop 4
and equipment
73,351.4 total
73351.4
 -:Administrative expenses 2 – 2

Administration and reception offices ) A ( 2 – 2

accessories

cost statement
Telephone, communications, water 1
1200 and electricity administration
400 Restaurant and cafe items 2
Administration and reception offices 3
1000 accessories
2600 total

)Running Cost( ‫ التكلفة المتغيرة‬- 2

cost statement
73351.4 Total operating expenses 1
2600 Total administrative expenses 2
10000 Depreciation costs 10% of fixed 3
capital
85951.4 Total variable costs

Project revenue for a year

Revenues for the year at the expense of 0.16 tons
per day
 The product Tons year total
price
1 -‫يوريا‬ 2500 ‫ طن‬50 125000
‫فورمالدهيد‬
‫ريزن‬

The profit and loss account

Gross profit = Sale - annual operating
cost
Net profit = total profit - taxes

revenue 125000
Operating costs for one year 85951.4
Gross profit ( Operating profit for one
year)
43048.6
Tax 20% of the profits 7809.7
Net profit : 35238.9

- Investment cost recovery period

Redemption Period = Total Invested Capital ÷

Net Profit
100000 ÷ 34438.9 = 2.8
 ‫البوليستر ريزن‬
Running ‫ (التكلفة المتغيرة‬Cost of production
)Cost
Operating expense
Raw materials and operating supplies )A( – 1 – 2

total Unit quantity statement

 price
13800$ 1150 12 Phthalic Anhydride
1
2640$ 550 4.8 Mono Acid
2
6912$ 480 14.4 Glycerin
3
33600$ 2000 16.8 Butyl Glycol
4
4680$ 1950 2.4 Styrene
5
3400 400 tons 1 Production and 6
packing
requirements
1200 unit unit Water and 7
electricity
66232us Annual total for 300 days

B( (–1–2
Salaries of the productive labor in the project
total salary number statement
1800 300 6 Month salary 1
US 21600 Total salary for one year

: Building rent , fuel and electricity expenses )C ( – 1 – 2

total cost statement

12000 1000 Site rents for 12 months 1
600 50 Service car fuel 2
600 50 Electricity generator fuel 3
13200 Total for a year
US
 : General Maintenance ) D( – 1 – 2
cost statement
500 General maintenance of buildings and 1
constructions
1200 Maintenance of production equipment and 2
machines
800 Maintenance of electricity and generator 3
2500 total

-:Total operating expenses

cost statement
66232 Primary raw materials and operating 1
requirements
21600 Wages and salaries 2
13200 Building rent and fuel and electricity 3
expenses
2500 General maintenance of the workshop 4
and equipment
total
103532

2_2 Administrative expenses:-

Administration and reception offices ) A ( 2 – 2
accessories

cost statement
Telephone, communications, water 1
1200 and electricity administration
400 Restaurant and cafe items 2
Administration and reception offices 3
1000 accessories
 2600 total

)Running Cost( ‫ التكلفة المتغيرة‬- 2

cost statement
103532 Total operating expenses 1
2600 Total administrative expenses 2
15000 Depreciation costs 10% of fixed 3
capital
121132 Total variable costs

Project revenue for a year

Revenues for the year at the expense of 0.16 tons
per day
The product Tons year total
price
1 ‫بولستر ريزن‬ 3000 tons 50 150000
The profit and loss account
Gross profit = Sale - annual operating
cost
Net profit = total profit - taxes
 revenue 150000
Operating costs for one year 121132
Gross profit ( Operating profit for one
year)
28868
Tax 20% of the profits 5773.6
Net profit I 23099.9

-:nvestment cost recovery period

Redemption Period = Total Invested Capital ÷

Net Profit
150000 ÷ 23099.9 = 6.4