Vome KeenThamo S

AccOuing ept MBA

o Sel4:'c/3
Aote 45.21
Mamaqement EYam: CAT-m
ennoll 20084 S0
NO
Subjet P20 MSTID
Code
Put atck (v) matk fon Guastiems AtHemolal
Pont- A Pont-B Fan-C

34S678 to t213 1415 1

Pant C

point eah bcusinon

16 Bruak- evwn

a Fon ALtd
Matio
Coniibutten i

P/V Soles

69p00
3,00,00po

o
PV tatto s o/
Fon A Lid

Fon B'Ltd
Coninibuten K100
PVnodio Soles
I, 00,0O0 XIOO
3,00,000

33-23 Z
Fon B LId v ratio 33 22
 Fon A Ltd
Fi xed Cost
BEP: Pv hao

30,coO
207
E150 00 o
R.1,So,ooD
Fo A Ltd BEP a l
Fen B Lio
BEP Fxed e t

PV notio

TO,000

33:337
21 0,0 21
Fon BLtd BEP 5ales Rs. 2,10,0e1
buinm:-
b Salus yo wmne
Fon A Ltd
out each

SlesFixed cot + Raouirnd Progt

Renyuirucd
Pv nabibo
30,000+S,ooo

201

1,7 Sooo
Fon A Ltd tuaukruol Solus u s . 1,7S,oo0
 Fon 8 Ltd
Fixed Los1 uoyuirud Preht
soles
Rearulnad Pv ratto

70,00o +S,000

33 33
2 s9 23
023
.2,25,
sals
Fon B Ltdl Pualrud
eyua
bom fom
m
wil ean
eann

voluma
Caluulale Salus

Pro ts becom
nll. ie)
prolt
Auustion bisel
S,0003J in
puooluuk

d) leavy demomd
Bcsine
wil can Jrutzn
B Ltd, [33.23
9utio
ts Pv
P o t be cause m
corol
cone thns
lito

Ltd,
PEgbor van forn bvout proolut
alemano

prolu
DLbw demamo per lermonod, a
a
low olemanol,
londiins
In
Bnak even Ppint is
Lowerz
Comwm wfn
becaue it
moe poujeys
l oue
Loue eal
al
tant naking prj4
wi)l
 ee Thirulort, Dn eass low olbmand
2Issale
wil mak pnolt wben
A Ld
eah Re. 1,75, 000 wbne as B'Ltd, lel
wbun LIs Sals
Stont ma king prot only
O13
2, s ,
.

Puah Level .

Pant-B
13 Pv natio
homqes Pn x loo
Plv 91outio hamgs 1n Salo

Ps.S000 x100
RS20,000

PIv naio 2Sy.

Bneak Nenpoint
B E P : i a d cost

P/r sakio

troto
Contnibetdion - Sols x P/v
1,S0,000 2S
31, SD

20,o0

COb R 37,So0
FIxed
7, SoO
EP 7so0 70, c00
2S
Point R.70, OoD
Bruak even
Puoyuinad bales
doiud pro fit
Renuinud Buls ieed catt
P/v natto

7,So0+4o,oo0

2s
S7s00

,30,0OD

Sals Rs. 2,30,o00

Kearui nol

rud tos
rud tos

iProt lgivun) 5 P
telito
ProPtSols
2 , s o , 0 o oK 2 S / - 1 T S O 0

4,50,000

Proje A h, 50, 00
at ProR S0,000
M ann oBn sat
Pnolkt
Margin Salt-P/y natio
S0,000

2S1
00, oo0

Mangin e Sales R. 200,0o0

1 M/S Indu n dustries Ltd

Stout ement Cost ond Prokt

Madh 2021
on Moríh 0,

Pontt culans Pr uni TO1ak

Rs. P
20, o00
Rouw moterlals Comaurned .00
12,000
Dlrut uogyes 0 bo
32, ooo
Prime cobt 1. 60

Add Feutony evonhtads

19, oo0
Making houn x RAte pen ho
(9, so0 x3)
wonks cOst 2.SS SI, 00 O
Add:0HRL ovnhads O:S1
t0, 200
907:uwnks cot S\,co0k2oY
COSt Proolution 3 06 61, 200
Les losing 6tpuk thished goods
wnit p nooluwd. Uhils sobl)k3o 6,120
C0,00018,000) *3-06
3.06 SS, 08o
Coot &pradution Jols told
Add1gelling Orenrands
0 SO ,000
RsDSo pen cumit Sold :/8,o0 x 0S
Cobt Sals 3.S6 64,030
s,920
Poalet leal: fg) 14
4
ad Rs eath S. oo 90,000
Sods 18,o00 unit%
a l u m e n t Aats
uhant Amds
) Cuunnent Rohio urnent Liabi i t i

CA 2.sCL Liabi U i e s
uwned
Amet
-

cuwtrent

wonkinq Capetal
s-

-S S,000
x2S
lwet
hsds = Á S,oo0 1-
o00
75,
C u v n t AEiS

Lfabilities 4S,o00 x_
unhept

Lidbilties 30,boo
b) Cwnnet
Liauid toaut
Assut

LiguiePty
Ralio: Ligud
unent üabilite

s b)
LA S ' , LL:l

d) Liquld AmdsLivuol Auts

30,000

30,000 K1S
Ligd Am
A S,000
Ligwid Ands
Stock
Asset
uenent Asts-
Liauld AKd-
inyuid
wnent
Sto tk Ands
 Stoth o.o00
e) Buick iabilities
Xiabilities
Curnet Liabi is- Bom O Vencel l
Liqwd
30,to0-10,000

20,000
Liawd Liabilittes:
9ratio 0 75
vem, Proprulto Fixed AMds
A mds
ed
PrepheRtohy
natio Propruitony Funds

Baloe shut 2uatin

Fixed Anets
Pnopeeoss nd tuwnent Asehs
Eunnent Liabiuhs
+75,000
O.7S
30,30,oo0 1S000 30000

1-0:7SX
S000
AS O00

Propneltos und (a) ,3 opo0

at
)Fixed Ameds k prepr tory
mo
Fixed AMds po prulfas
1,30, o00 0:s

1,3 5,00
3) Eeruit P h e p r e i t a sfund-
tion
tainnd bning
Kebairad

erty cCopital
nity 1,8D,o00 - 30,o00

erttcapitel15 o00
 s

CapPla Lvels
Panticulas So too /
o00 wnis ISop umls 2000 nits
Run TOIalP wnit T 1
Taal PerRh:
unit TO
Rh
I,S0,00o (DO 2,003 000
Mateials 100 1,00,000 00
So L00, voo
So,000 so TS,000
Lobo un So
20,000
10,000
1S, 000 10
Varioble ep (dirul) 10
f6o 3,20,000
160 1,60,000 1bo 2,4 O,000
Phime wst

hdninirotion anp 30,000 20

20 40-000
Vovioble ( so1:) 20 20,000
20,000 o 20,000
20000 13:33
Pixed sol 20
3,80,0o
903,30,000
1q.332,90,000
2,00,000
o prmdukton
00
COb
selim pi6 e P
20p00 20
30p00 20 40000
Vatabla L404) 20 IS 30,000
3 0 D0D
30.p00 20
e d (bor) 30
250 2, 5o,000 23333 3 , So,000 225 4,Sobo
Total OSt

Pant-A
Vonious bnomhs o Acourtina-
auourHine
h man umtion
phovide uonitsoXnfonmatons
t
nskrusteol
dlewrt panties Auho ant
lonemud
That emterprise
wlars
 hna moimbPwnthis nuourting
Jhwr ant
Finamial tuounting
Co6t Acuounting
Mamagment Acuountn
finantal Auouting
t
Finamlal Auouvting peap a t o
nan ial
oltemine ProftaLity and nantal

Position COh wn spedgc

Porlool tim.

Cost Aud urtng

R Cost AuoumttBng fonma
Oupumtin Syiom setp Puuonoung Cohs

2 a Bystemafe procaoluR o
tost eput prooluud
dofvrrirung umft
umt
eh Senie perdvad
MomagCment Awurting'
u Lohlemas
Momagenmt Auourting
rlonnkion
wih Presertedion anDurrting
eive oletsion
re manaymrt
to
mmkirg onod Contro.
 Cash
tundow Stodument omd
3 oen blw
ow slotemont Cosh low Bkdemmnt
Stedement and
Femd flow
and two wl tools nan lal omlysis
toement
and ntorper outiens imelal
Ahe
e l s to
miasK

f u r d Flow llemert Capteluhras

tash
aws hamges Boworking movurrent
Stetemertfouses on Caust p
low
casrouing Pantiuda perlool
basís f u n l
n
stedemerd
ls puparud
furd
low Lash low

tash low
C
Chhkla
o nr
rtt

Pwsoihessawhile
n lfunomlal
CUD UTting
boscol en Cash b oss mancHmmt

Sioderremt quidus to r Rlod

Cash o Furel
enomk al Plompirg uwhile.
o Mpr-tem iatomioke r o l
or
omalsis help to maag.ement

maniol planming

is
ekement horgs ntvonking capitel
Puguised
phppahation Furd oo Slatkena
owSetement mo S u h
zubie Kor Cash

Stod ement uayuwnd

 Cost yw?4
*Th Aom Last Uhit uler to
lakion
dt
Proolut Sonia Hm in
ts ubiA oshs may be ostohteumtl
mosut Cos

Seldel
Cot Un mau
ukod
Sing, omposile, Com momy
LXormpl
C0s unit Umd
Nom 8 Indusiny TOYr
Pr ka e)
Paper Pen Tonnt

p Buintol
Sugar Povsungen kmu
narspo* Pn 100o bics.

bhicks

Cont ontru
Coru i llirndas a locaticn,
Copt
tem 4 2auiprnt w
Peson amd d
os h t o u r d
ColAnay be
puwrpose Cost Lonttol.

Ohganisakion
a prt om

n cludes Roahon prous, e uipmtr

yPes o tontr
1) Ppsom Cost tdru
I cemids peson raPE
mamgo the.
Solsman, Mankeking
Pasense
dImpersonal tos todr
aO to aribru aphib vord
er oyiprant
a ocat en
dn

3) 0peotien ob ardrk oh pevtom

mabint
consids

imila operctiom
Cothyong eud
ont t e t r
AA) Procos
94 consist
8pedip procws

Continuous eyuny operadtioru

Btuk axen pdir

BEV fixcd tast

ontmbedien Uyit
Velu(uih)
Vaniebl2 w
Ut alling pria pr wif- pen uvá
p ntnibericn
40-16

33 5
BEP209,000 S1a5

BEP 5115 urit

 Bruak, evon volume x
Break evn a
mt
Cin Rap) Slli ng, Piu

S14Sx 40
2,01,300

Bruak even Sols Rs. 2,07,0 O0

E6cPti al Bucdget
wmis
in mohetany
Stademant exphuKeol

unPt prion to budget

Prpard
Pe-Rod Penfod
epaed dilefte uue
tain
ollowed to
PoB to be
D
qiven objeciva must be loltd balou
e
,

he budact u
p
Plamned spertalay er coh

Oucuting perlod

A shauld be COmpies a r w V

dwhole busines
the
e apypared amd phoved prio
md ray Show hion, enfenditu
Ao budget perlod
cnd opitel emplaya.
 Pont-B
Soun kund md Applicatten und
to 00nking (aprda
Th Aem umds lrs
Ccapital
1nontouios thout dvar
not
7anatiors
a 8ountd unds
on o ws o
ant epplicali
Wonkin Capital
d
undo
Lopoerhs oillownt
olo wing
S0unes n pplicodien kunds
Sownus Funds
Components
Fresh 9 u e Faty Shar topital
1)
2) Freh s u phoene Shae copi
0tbsrtares
and Bondk
3) 6 u
bank
Term Loamk Praitud om
4) 1ohg -
Enan lol2 Irstituiens omd Pobke
)Long-Tehm loo on Mordage

1) Col q Log-Term Anve murns

1) Sal q fixad sud
Non-1oolin Inuw ms
1) Fwno fnom openchions
1o) Ke Aleve n Wonking (apivel (as
Ph Sthdule. b rnges n Nn irg p
pial
iul)
omponents e Appliatien e fumds
a yorious Sounas may be
Qemnooted urds
utizeod n louowing says or metirg lkwe
Prodotve prognamime buinm
dbertwres
and
)Reolerpton sharn
bomk,
loes graiaed fom bamk,
2)
apaymert
and public.
rsthuidrd
tnon oPal
Fxed Asuta
3) Punb
Tem nvestmerda
4) Puhhwk Lorg-
Eapenditdu
S) NOn- 1naing
Poymert TON,
Paymont Aivicend

Fumd Lo5 in epeatio

AUdule ghangis
Wonking capital (as pU
1) Net rorms in
o won kirg CopYR)

furd Plow Stotement

Speimu Fohm
uk ual ormats
Polowirg Auwo

appacafion
applcation
Sounus md
poupardi gn
o belo
blow w
preserted
furd B

Clotumert Fohn

huo unt onm

Stodernudtom Fumd Flow Stoernnt
Panh' cula Amount Amout
P
Sounu e Fumds
tumd o m oprctions
WSSUI&6hse Con l

86cuL 0lbenturts
LOnotehm Loan
Sole Fixed Ats
Sod e nvemeots
Non- nodingnomes Xx
evyor m Wonkar Cotp lal
p e n shedule derge in wonlira apitel
XXX
Total Cownus lon) Tofal Ir lows (A

Applicotion en UMs Fumds

F umd Lst n operotiens
RedempH on 6hovs
Redlenph on ebentuts
Punbheis FiKed Auds
Fapaymermt Lorg-1um nvesl ments
Non- reding Eypordltur
omnt Taz
Poyrent adviclend
nttiar vn Whirc capi
Ca per sbdule e a r s io Ubhing (apivl) XXx xxX

total APPioliem ()
nsiee
TO tal eutlous Ce
2 Acuoumt Fonm
Fuund Flow Stakemen
Amt Arnt
Sounus Funds
P
APpicato Funds
Fumd from opedi g7n Fumd Los im opprath orns
Redenpt on 7shau

s Aebentuws Reolempi en o keb ortur

Lo - o m Looms unhek xed msd
Sols a fixel t Repauyt Lorg-1m
Sol Imesmernis Loars
NOn-oding Expenda tu
Non- dro dirg numts
Paymen do
Alerouarg WoPkina cp
Poyment Ariderd
CaspenAptdal, q womBin Copitel
Intuore n
homge in wolkig p )
sthedule
Co pe hanges
wonking op)
Total Indlow XxX TOHal Outhlou

14) Zen Ba Budgetng (tee)

Z e Boe Buogetir 2 a

*D1 olasigred mest rads

mamrmenl Ln orolth D en uwre Ari padthoral

omd hehve utlezlien ellocatd

Rou
a aLonOrn
Piusowrws
 * Jleetmiyue aluvelgpe by Peken A.
1nA'umeit oluwing
Phyhrn. Manngo Toa.as

/96
to Pime operadive Planning
Auondng
ond budating P0 tws
detefl
m omoeN
oie bvdg et
Chonce Z2/0 ba) amd Shil 4
Shil
om SnaTth
b
o t nange tows
bwwtn Proo
wShovlo penol amy money ot al
phay
Zero-bot budgctirg,
cd al Lrels hont wshy
Jallocale Ahe
omd 0
ait i vi
vitty
pontomt
bosl6
0uncos posonl
mpontant Aspetr ZBB

emphork m all noa uis les

Budge oluisiem kegg

Eyalu ction m basis

rew gLost bermgit

Omd yslematlc omdlyss )

amnleis anad
altivitis, Promotes
*pkoning
to Pononmaru
m0nitos
Openotional eny
Steps inyolved n 2 BB:
neuen s
1) No P72iou c a r perohmem
Subqpant an
at to be Aokim a o uetrnn

diusion akogs
oDdorthf coti e n d ahvithes
Oejedives fo atamred

3)0errinoi en
bulaetir
xlert fo swhih Pero Boe bondgetirg Fe
4)
S)raluotion Cuwverd andProporco

enprditwre omd plou

task omd allornemt Sowrs

6Asignmart
em
e ro
omm iirn
ddd
lath alhvity
aUhvty
1) Revie pnooS
ollr rative
Srould 2vem lo
) bgtoge.
COue ah ons

Advontoges BR
rusowhus al raimum brd.
OPRzoion
auitato etive CO torirol
A n econo mi cal
ko laotily r
k ps
aivit es e v e s a a fvol e mamomn

In prvoduidin pkamning
formlotin
 momag2mm

T Drn tps
o Tt omhures
o by objechives
aubvity Thooug
enswes
eath

boAi w bemelil amolysis

eomined en o- 0Pralinakig
md
em
U0-0perai
Pal tok
mare
Omorh al vels
ZBB
Isodvomtages
omplee
nd ostlg P w i
dan bt
Complele
omplete
mornAooeam yow iem o

Tim- Consumir

Aoks Speial zel ireimugg

Cam

to elo t Rgit
Quwmer
pehatiemol

ght r e l i e s to amalya
uR mocut
That
potmentt
Potertilly mpt
tetr
Phioults
n kers kanglbhe
H g h Mompeuer fuauitnot

atK Experth