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uepot
ter
y
Vi
abi
li
tyaboutonl
inebusi
ness
Wecandoourbusi
nessi
nonl
i
nemoodt
hroughdi
ff
erentway
ssuch
as:
o Cr
eat
ingFacebook,
Twi
tt
er,
Inst
agr
am pages
o Cr
eat
ingof
fi
cial
webpagewww.
o Thr
oughdi
ff
erentwebpagessuchasOLX,
DARAZ,
Amazonet
c.
Wecanal
sogett
heor
der
svi
atel
ephonecal
l&massages
Wecanal
souset
heal
l
iancewi
thot
hershopkeeper
s.
Anyonecanor
derthepr
oductandi
tdeli
vert
hroughdif
fer
entways
suchasDaewootermi
nalorcar
goetc.t
othecustomeral
lovert
he
worl
d.
SUPPLYCHAI
NOFPOTTERYBUSI
NESS
Pr
ocessMappi
ngofPot
ter
yBusi
ness
Tabl
e1Pr
oductCy
cleTi
me
Fi
g.2Val
ueChai
nPr
ocess
Tot
alPr
oductCycl
eTi
mef orpr
epar
ingone 128hour
s
pot
/pr
oduct
Tot
alLeadTi
mef
orwhol
epot
ter
ypr
ocess 400hour
s
Def
ect/Damage 20%
From, above
tableit i
s
evidentthati
ttakes128hour
stopr
epar
eonepotorpr
oduct
s.Totall
ead
ti
mei ttakesforwholepot
ter
ypr
ocessi
s400hr
s.wit
hadefectr
ateof20
%.
Tabl
e2Act
ivi
tyBasedCost
ing
Par
ti
cul
ars Amounti
nRs Amounti
nRs
Muddi
ggi
ng,Loadi
ng&
Unl
oading
Tr
anspor
tat
ioncost 2000
2Labour
’s(
250/
head) 500 2500
woodcost(
1½t
onwood)
Tr
anspor
tat
ioncost(
1½t
on 3900
wood)
3Labour
’s(
200/head) 600 4500
Pr
epar
ati
onofcl
ayChar
ges
4LabourCost(
200/head) 800 800
Wedgi
ng&Thr
owi
ngChar
ges
2Labourf
orwedging(
350/ 700
head)
2Labour
sforThr
owi
ng(
600/ 1200
head)
El
ect
ri
cit
ycar
ges 2000 3900
Al
ter
ingChar
ges
2Labour
s(180/
head) 360 360
Desi
gni
ngChar
ges
4Labour
s(350/
head) 1400
Desi
gnerequi
pment
’s 1000 2400
Fi
ri
ngChar
ges
2Labour
s(400/
head) 800 800
Pai
nti
ngChar
ges
Pai
nti
ngMat
eri
alCost 3200
2Labour
s(300/head) 600 3800
St
ori
ngChar
ges
2Labour
s(200/
head) 400 400
Tot
alSal
es/Month = Rs.70,
000
Dam /wast
age(
20%) = Rs.3,
892
Av
erageCostPerMont
h = Rs.23,
352
(
19,
460+3,
892)
Av
eragePr
ofi
tPerMont
h = Rs46,
648
(
70,
000-
23,
352)