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Jimma University

Jimma Institute of Technology


School of Mechanical Engineering
Entrepreneurship of manufacturing of agricultural machine
Submitted by ID

1. Yesheneh jejaw 01740/03


2. Yibeltal manaye 01748/03
3. Tsegaye kefa 0834/02
4. Yared tsige 01728/03
5. Y 01731/03
6. Yared zewde 01729/03

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Table of Contents

1. Executive Summary.............................................................................................................................1

2. Description of the Business................................................................................................................2

2.1. General Objectives......................................................................................................................3

2.2. Specific Objectives......................................................................................................................3

2.3. Product Specifications.................................................................................................................3

3. Marketing Plan....................................................................................................................................8

3.1. Product description.....................................................................................................................8

3.2. Market Area................................................................................................................................9

3.3. Target Customers........................................................................................................................9

3.4. Competitor Analysis....................................................................................................................9

3.5. Product Demand.......................................................................................................................10

3.6. Market Share.............................................................................................................................10

3.7. Pricing........................................................................................................................................10

3.8. Sales Forecasts..........................................................................................................................11

3.9. Marketing Strategy...................................................................................................................11

3.10. Marketing Budget.................................................................................................................12

4. Production/ Operation Plan.............................................................................................................13

4.1. Location.....................................................................................................................................13

4.2. Production process....................................................................................................................13

4.3. Production capacity and program.............................................................................................14

4.4. Fixed Capital..............................................................................................................................14

4.5. Raw Materials and Supplies......................................................................................................16

4.7. Labor Requirements, availabilities, and cost............................................................................16

4.8. Enterprise Overhead Expenses.................................................................................................18

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4.9. Production Cost.........................................................................................................................18

5. Organization and Management........................................................................................................19

5.1. Management and operations of the enterprise.......................................................................19

5.2. Organizational Structure...........................................................................................................20

Financial Plan............................................................................................................................................20

Basic financial Assumptions..................................................................................................................20

5.3. Project Costs..............................................................................................................................21

5.4. Source of finance.......................................................................................................................22

5.5. Projected Financial Statement..................................................................................................22

Table 12 financial analysis.....................................................................................................................22

5.6. Project Appraisal.......................................................................................................................23

5.7. Sensitivity Analysis....................................................................................................................24

5.8. Risk analysis and Strategy.........................................................................................................25

6. Social, Economic and environmental Analysis.................................................................................25

6.1. Social benefit analysis...............................................................................................................25

6.2. Economic Analysis.....................................................................................................................25

6.3. Environmental Analysis.............................................................................................................25

Appendix...................................................................................................................................................26

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1. Executive Summary

“Manufacturing agricultural machineries” is a private enterprise which is established and


located in Jimma Town, Oromia Regional State in the purpose of undertaking
entrepreneurial activities at the level of small scale enterprises. The enterprise is planned to
carry out activities including adoption and imitation of existing technologies of light to
medium duty agricultural machineries of various products, fabrication of such process
machineries, and manufacturing products demanded in the local market, on the one hand,
in making profit for the enterprise and, on the other hand, favoring the country’s growth
and transformation plan by discouraging import..
Consequently, it has fully adopted and fabricated a triddle pumps, sieving machines; seed
saw machine, sieving machine, honey extracting machine and milk processing machine in
Ethiopia using locally available materials.
The intent to produce agricultural machineries goes to the following reasons:
 Because those agricultural machineries are still being imported from abroad, while
the technology is simple, huge amount of foreign currency is being lost year by
year.
 Booming demand of agricultural machineries in the country.
 The available market opportunities for the locally manufactured agricultural
machineries.
 Absence of even a single enterprise that manufactures agricultural machineries
locally and distributes it to the demanding parties of the agricultural sector in
Jimma.
For these reasons, the enterprise is now planning a business on manufacturing and
distributing the product “agricultural machineries” to the farmers of the Jimma community.

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2. Description of the Business
The business can be described with respect to the product provided by the enterprise, the
market opportunity of the product/service, and the available initial capital owned and
required by the enterprise.
With respect to the product, the enterprise is envisioned to manufacture locally a triddle
pumps, sieving machines, milk processing machines, seed saw machines as a product and
supply to local market demand and in the long term to the country market using the same
materials as the outdoor producers which all are available in the local market.
Regarding market opportunity of the product, it is fabricated in Jimma for the first time by
the business owner. It has never been produced by any other body in Jimma implying that if
production of agricultural machineries is commenced, the business is clearly virgin with
untapped potential of market opportunity, with no doubt. This is because the machines are
produced with materials available locally, which are same as those imported machines, at
low cost which in turn makes its selling price to be even lower than price of its imported
machines.
Therefore, it makes sense to implicitly infer that there is a very huge market opportunity for
the business to be profitable on its investment.
Despite the agricultural machineries can be manufactured with specifications similar to
competitor products and subjected to changes based on the requirements of customer’s
order, it is to be fabricated with definite product specifications that are to be described
under here.
Even if the maximum production capacity of the enterprise is 6 machines per day, because
of limited number of accessories available such as welding machine and cutting machines,
the production capacity of the machine is forced to be below 7 machines per day. The
capacity is achieved with initial capital requirements of the business.
However, the initial capital is the fundamental requirement to be secured prior to the
commencement of the business. One of the major parts of its initial capital is the processing
machines. This upgrading work requires finance in order to purchase some accessories and
making the machine functional with its specified full production capacity. Other

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requirements pertaining to initial capital would be described together with its
corresponding financial breakdown in the subsequent parts of this plan.

2.1. General Objectives


The business can have general objectives to meet and specific objectives to be
addressed. This business is aimed for the following implicit objectives:
 To start a business that makes profit.
 Contributing to the development of the country through discouraging import in
line with the growth and transformation plan of the country.
 To be involved in the technology transfer activities.
 To be involved in entrepreneurial activities by exploring potential market
opportunities and starting business.
 To save the foreign currency that could have been lost if the machine would
have been imported.
 To respond to the market demand
2.2. Specific Objectives
Specifically, the business has the following objectives to be met:.
 To make agricultural machineries affordable for farmers
 To supply the agricultural machineries to the target customers.
General description of the business
 Form of business: private enterprise
 Name of the business: “Hagere agricultural machinery manufacturing.”
 Business startup date: 1st,june,2007 E.C
 Business operation: from Monday to Saturday,7:00AM to 6:00PM
 Location:jimma town, around Jimma agricultural campus
2.3. Product Specifications
Before mentioning the product specifications, it is essential to describe specifications of
the product processing machines in order to imply and label tolerable product
specifications. By the earlier sections of this plan, it is already mentioned that the

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machine technology has been adopted from other countries, re-engineered, fabricated,
and made ready for use.
Initial Capital Requirements
Machinery and equipment requirements
 welding Machine
 folding machine
 Grinder
 Drilling machine
 Bench Vice
 Hand riveter
 Hack saw
 Shearing machine
 Hammer
 Measurement equipment
 Safety equipments
 Office Furniture

Table 1 Machinery and equipment Requirements with cost

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S.N. Requirements Units Quantity Unit Cost Total Cost
(Birrs)

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1. Welding Machine pcs 6 3,500 21,000

2. folding machine Pcs 3 10,000 30,000

3. Grinder Pcs 3 4,500 13,500

4. Drilling machine pcs 3 2,500 7,500

5. Bench vice pcs 10 500 5,000

6. Hammer pcs 2 250 500

7. Hand riveter pcs 3 1,500 4,500

8. Hack saw pcs 2 150 300

9. Measurement equipments 600 600

10. Shearing machine pcs 1 1,200 1,200

11. Safety Equipments(apron ,globe, set 10 100 1,000


eye glass, ear protector etc.

12. Office furniture Tables pcs 2 1,500 3,000


and Chairs pcs 4 700 2,800
equipments
Desktop pcs 1 7,700 7,700
computer

Printer pcs 1 4,500 4,500

Grand Total Cost 102,500

Other requirements
 Electric consumption
 Telephone consumption
 Water consumption

Table.2. Other Requirements with cost

S.N Requirements Cost Per Cost per


month( eth Year(eth birr)

8
birr)

1. Electric power 800


consumption 9600

2. Telephone Consumption 400 4800

3. Water Consumption 100 1200

4. Grind wheel consumption 2500 30,000

Total Cost 3800 45,600

Raw materials requirements


 Sheet metal
 Paint
 Electrodes
 spring
 Tubular and rectangular metals

Table 3 The required raw materials along with their cost for a single day production

S.N. Raw Material Units Quantity Cost (Birrs)

1. Sheet metal m2 1.4m*0.42 m 87.50

2. Paint Gallon 2 Gallon 150

3. Electrodes pcs 100 150

4. Springs pcs 2 120

5. Tubular and pcs 800


rectangular metals

Cost of a Single Roof Tile 1,307.5


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Land, Building, Civil work requirements and Plant Layout
 The enterprise will have houses from the government.
 The proposed location of the envisaged enterprise can be in Jimma town.
Human resource and Training Requirements
 Man power requirement of the enterprise is 15 persons. The list of man power
and salary requirement is as presented in Table 4
The list of personnel required

 Manager

 Accountant

 Store Keeper

 Designer

 Daily Laborer

 Color painting Technician

 Security guard

 Quality Control Technician

Table 4 Personnel Requirements together with the monthly salary

S.N. Personnel Position Quantity Monthly Yearly Salary


Salary(Birrs) (Birrs)

Manager 1 1*3,000 36,000

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Accountant 1 1*1,500 18,000

Store Keeper 1 1*1,500 18,000

Designer 1 1*2,000 24,000

Daily Laborer 6 6*900 64,800

Color painting Technician 2 2*1,200 28,800

Security guard 1 800 9600

Welder 6 6*1,500 108,000

Total Salary 25,600 307,200

3. Marketing Plan
3.1. Product description
More have been described about the product including its specifications in the business
description section of this plan. In general, the enterprise is envisioned to manufacture
locally a agricultural machineries as a product and supply to local market demand and
in the long term to the global market using the same materials as the outdoor
producers materials which all are available in the local market.
Regarding market opportunity of the product, it is fabricated in Jimma for the first time
by the business owner. It has never been produced by any other body in Jimma
implying that if production of agricultural machineries is commenced, the business is
clearly virgin with untapped potential of market opportunity, with no doubt. This is
because the machines are produced with materials available locally, which are same as
those imported machine materials, at low cost which in turn makes its selling price to
be even lower than price of its imported machines.
Therefore, it makes sense to implicitly infer that there is a very huge market
opportunity for the product by which the business will be profitable on its investment.
3.2. Market Area

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The marketing areas of the product depend on the nature of the customers. The target
customers are farmers, domestic and investors involved in the agriculture sector and
Jimma agricultural office, which they can buy the product by themselves at the location
of production and the location of production, is already mentioned to be in Jimma
town. Therefore, the beginning market area is selected to be in Jimma town, and in the
long run, when the financial potential of the enterprise gets stronger, the marketing
area will include Addis Ababa from where the product can be distributed to other parts
of the country.
3.3. Target Customers
The primary target customers are domestic investors, farmers around Jimma and
Jimma agricultural office, which distributes agricultural machineries to the farmers.
Therefore, the prime target customer is Jimma agricultural office and domestic
investors.
3.4. Competitor Analysis
The competitors for the product “agricultural machineries” and the enterprise as a
whole are are importers themselves. Competitor analysis can be made based on the
following criteria viewpoints. The criteria include:
 The capacity of the enterprise to manufacture the product locally which makes
the enterprise is without competitor at all.
 The contribution of the enterprise in save the foreign currency that could have
been lost if the product were imported.
 Lower selling price of the product with competitive quality as compared with
the imported competitor products.
 The satisfactory production capacity of the enterprise to respond to the
demand of the target customers right on order.
3.5. Product Demand
As per the information gathered from the customers targeted for the market, a supply
of 7 machines per day is demanded, and by virtue of which the target customers
requested for an agreement of distribution agency for 5 Years. In the meantime, if the

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demand for the product increases, production quantity per day will increase
accordingly.
3.6. Market Share
Because of its reduced selling price, its contribution in saving the foreign currency, the
enterprise capacity for quicker response to order and maintenance request of
customers and the local presence of the enterprise making possible to entertain any
requests from the customers, there is wider probability of controlling the market over
the competitors.
3.7. Pricing
Competition is an important consideration in pricing the product from the view point of
controlling the market over the competitors’ products. On this basis, a comparative
method of pricing is used to determine price of the enterprise product. It has been
mentioned that the quality and other features of the product are similar to those of the
competitors. Provided that these conditions are considered, price of the product is
determined as production cost (including Administration cost, Marketing cost, labor
cost, raw material cost) + profit + Tax.
Therefore, the selling price of a single machine including VAT (15%).
Triddle pump 3000 birr.
Seed saw machine 1200 birr.
Milk processing machine 1000 birr.
Honey extracting machine 900 birr.
Sieving machine 3500 Birr.

3.8. Sales Forecasts


The product sales are forecasted as 100% as the customers are domestic investors,
farmers, Jimma agricultural office. . This implies that the enterprise will work with
domestic investors, farmers and Jimma agricultural office for product distribution and
all the products manufactured daily will be supplied to the agents for distribution as
per the agreement.

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3.9. Marketing Strategy
This enterprise is involved in manufacturing of agricultural machineries that is imitated
from foreigners’ technology as an innovative imitation. A market follower strategy is to
be followed by the enterprise.
As a product strategy, the product has been imported from abroad at the expense of
the country’s foreign currency. The main reason for importing is that lack of skilled
persons locally available in Jimma; In addition to this, the import quantity is not
sufficient to fill the gap of the product market demand.
Therefore, it has come to be the best option to imitate the machine and manufacture
the product locally. This strategy has been believed that it would be possible to get a
wider market opportunity and make profit while saving the country’s foreign currency
that would be lost for importing the product.
The product distribution is to be carried out based on selective distribution strategy.
The enterprise has to make an agreement with Jimma agricultural office in order to
supply the products.
3.10. Marketing Budget
As per the agreement reached with the Jimma agricultural office and other agents, the
product will be stored in the enterprise store so that the agents in agreement will
transport the product for delivery from the manufacturing site to their own sales
offices. Therefore, the marketing budget including promotion activity costs is to be
obtained from the government and the agents involved in the business.

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4. Production/ Operation Plan
4.1. Location
The starting location for manufacturing the product is Jimma town, around Jimma
agricultural campus. In the future, as an expansion plan of the enterprise, the
marketing locations will be in Addis Ababa.
4.2. Production process

Cutting the metal Welding the metal

Metal working
process

Assembly
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Painting

Store the machine

Figure 1 production process


4.3. Production capacity and program
The Even if the maximum production capacity of the enterprise is 7 machines per day,
because of limited number of accessories available such as welding machine and
cutting machines, the production capacity of the machines and in turn of the enterprise
is forced to be below 7 machines per day. When production is commenced with
sufficient required accessories, the full production capacity of the enterprise will be at
least 15 machines per day. This production capacity complies with the market demand
of the product.
4.4. Fixed Capital
The fixed capital owned by the enterprise is tabulated below as in table 5

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Table 5 The fixed capital owned by the enterprise with cost

S.N. Requirements Units Quantity Unit Cost Total Cost


(Birrs)

1 Welding Machine pcs 6 3,500 21,000

2 folding machine Pcs 3 10,000 30,000

3 Grinder Pcs 3 4,500 13,500

4 Drilling machine pcs 3 2,500 7,500

5 Bench vice pcs 10 500 5,000

6 Hammer pcs 2 250 500

7 Hand riveter pcs 3 1,500 4,500

8 Hack saw pcs 2 150 300

9 Measurement equipments 600 600

10 Shearing machine pcs 1 1,200 1,200

11 Safety Equipments(apron ,globe, set 10 100 1000


eye glass, ear protector etc.

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12 Office furniture Tables pcs 2 1,500 3,000
and Chairs pcs 4 700 2,800
equipments
Desktop pcs 1 7,700 7,700
computer

Printer pcs 1 4,500 4,500

Grand Total Cost 102,500

4.5. Raw Materials and Supplies


The raw materials and supplies required by the enterprise are given below as in table 6
Table 6The required raw materials and supplies along with their cost for a single day
production
Table 6. Raw materials and supplies for the enterprise

S.N. Raw Material per Units Quantity Cost (Birrs)


day

1 Sheet metal m2 1.4m*0.42 m 87.50

2 Paint Gallon 2 Gallon 150

3 Electrodes pcs 100 150

4 Springs pcs 2 120

5 Tubular and pcs 800


rectangular metals

Cost of a Single Roof Tile 1307.5

4.7. Labor Requirements, availabilities, and cost


The required man power for the enterprise is available and is shown by the following
table as Table 7

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Table 7Personnel Requirements together with salary

S.N. Personnel Position Quantity Monthly Yearly Salary


Salary(Birrs) (Birrs)

Manager 1 1*3,000 36,000

Accountant 1 1*1,500 18,000

Store Keeper 1 1*1,500 18,000

Designer 1 1*2,000 24,000

Daily Laborer 6 6*900 64,800

Color painting Technician 2 2*1,200 28,800

Security guard 1 800 9600

Welder 6 6*1,500 108,000

Total Salary 25,600 307,200

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4.8. Enterprise Overhead Expenses
The enterprise overhead cost incurring segments are given as table 8

Table 8 The enterprise overhead costs with their estimated costs

S.N Requirements Cost Per Cost per


month(eth Year(eth birr)
birr)

1. Electric power 1500 18,000


consumption

2. Telephone Consumption 400 4800

3. Grinder Wheel 1000 12,000


Consumption

4. Water Consumption 100 12,000

Total Cost 3000 36,000

4.9. Production Cost


The production cost includes cost of raw materials and supplies, cost of direct labor, and
overhead costs. As these cost components are given in the above tables, assuming 25
working days in a month and 6 machines per day production capacity,
 Cost of Raw materials and supplies = 1500 Birrs/one machine
 Direct Labor cost = 100 birr/machine
 Indirect Enterprise (Overhead) costs=150Birrs per machine
Therefore, the production cost of a single machine is 1750 Birrs for sieving machine.

Table9. Manufacturing cost


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cost sieving Triddle Milk Honey Seed saw
machine pump processing extracting machine
machine machine

Cost of Raw 15000 1690 625 580 660


materials and
supplies

Direct Labor 200 250 95 90 100


cost

Overhead costs 50 60 30 30 40

Manufacturing 1750 2000 750 700 800


cost(in eth birr)

5. Organization and Management


5.1. Management and operations of the enterprise
The business is organized as a private enterprise at the level of micro and small scale.
For the business to be operated, the enterprise is structured in such a way that it has a
management personnel under which an accountant, a store keeper, a designer, daily
laborers, a quality control technician, color painting technicians ,security guard are
responsible for their respective tasks. The organizational structure is shown by the
organization chart shown in the next subtopic.

5.2. Organizational Structure


The organization chart showing organizational structure of the enterprise is given by the
following chart based on the tasks of responsibility.

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Fig2 Organizational Structure

Manager

Accountant Adhesive
Color &
Adhesive & Designer Store Daily Quality
Painting
Color Keeper Laborers Control
Technician
Painting Technician
Technician

Security guard

Financial Plan
Basic financial Assumptions
The costs associated with raw materials and supplies, direct labor, overhead expenses,
and depreciation of fixed capitals vary year by year because of market fluctuations. The
variation is expected to be the result of probable market inflation and other
unprecedented factors that may raise costs. Therefore, it necessitates assuming cost
factor figures that account for the cost inflation. The following assumptions are made
for the next 5 years of agreement made with the domestic investors.

Key Assumptions
Table10 Operating Assumptions

Description Yearly Cost variation rate (%)


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Raw materials and Supplies Expenses 11

Direct Labor Expenses 7

Indirect (overhead) Expenses 12

Depreciation Rate of Fixed capitals 10


(machineries and equipments)

Selling price 10

The Initial cash in bank, account receivables, inventory, work in progress, finished
products, cash in hand are not available and are assumed to be zero for the purpose of
5 years projected financial statement analysis.
5.3. Project Costs
The total investment or project cost required to implement this business is divided into
fixed costs of machineries and equipment, raw material and supplies, direct labor and
miscellaneous expenses. There are also pre-operating costs for electric, telephone, and
water supply lines. Therefore, the amount of money required for the pre-operating
costs is 75,600 birrs .The capital investment requirement is described by Table 11

Table 11 Capital Investment Requirement

Description Cost of Capital Investment


(Birrs)

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Machineries and Equipments 102,500

Pre-operating costs: Pre-investment studies,


preparatory investigations, management of
project implementation, building –up of 473,850
administration, recruitment and training of
staff and labor, telephone and electric lines.

Total 576,350 birrs

5.4. Source of finance


Source of the finance is planned to be by the owner’s equity and the award of the
business plan competition that may be won. The owner’s equity is capable of covering
costs of machineries and equipments and the award is expected to cover the pre-
operating costs.
5.5. Projected Financial Statement
Table 12 financial analysis

Year 1(Eth Year 2(Eth Year 3( Eth birr)


birr) birr)

Revenue 2,808,000 3,369,600 4,043,520

Raw materials 392,250 470,700 564,840

Direct labor cost 307,200 368,640 442,368

Over time cost 60,000 72,000 86,400

Production overhead 36,000 43,200 51,840

Total cost of Production 795,450 954,540 1,145,448

Gross Profit 2,012,550 2,415,060 2,898,072

Tax 29,183.1 35,019.72 42,023.66

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Pre operating expense 473,850 568,620 682,344

Depreciation expense 79.545 95,454 114,544.8

Net Profit 1,459,155 1,750,986 2,101,183.2

This projected income statement shows that the business will earn a net profit
1,459,155Birrs at the end of the third year.
5.6. Project Appraisal
The investment capital of the business comprises of the fixed capital and the pre-
operating expenses of the business. The total project capital of the business is therefore
576,350 Birrs and is shown by Table 11.
The return on Total capital Investment (ROI):
This RIO is calculated for the first year
AnnualNet Pr ofit * 100% 1,459,155 * 100%
ROOI year1    253.17%
Totalcapit al Re quirement 576,350

The return on Owner’s Investment (ROOI):


AnnualNet Pr ofit * 100% 1,459,155 * 100%
ROOI year1    307.93%
Owner' s Re quirement 473,850

These imply that the business starts to pay back the full initial investment capital of the
project and owner’s investment by the end of the first year showing that it is viable.
Break-Even Analysis (BEP):
For this business, the break-even analysis is required to be used as an indicator to
determine how much should be produced or sold at minimum to ensure the project
does not lose money.
Annual Sales: 2,808,000 Birrs
Annual Fixed Costs: 576,350 Birrs
Annual Variable Costs: 864,525 Birrs
Break –Even Point (BEP) is given by
AnnualSale s * AnnualFixe dCosts 2,808,000 * 576,350
BEPyear1    832,730.44 Birrs
AnnualSale s  AnnualVari ableCosts 2,808,000  864,525

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Therefore, the annual sales revenue should never be less than this annual sales specified
by the break-even point calculation which is 832,730 Birrs. In this business, the annual
sales will never be less than the break-even point because, as per the agreement with
domestic investors, the minimum annual sales revenue is by the first year which is equal
to 2,808,000 Birrs. Therefore, the project is viable and the profitability of the business
has been shown by the five years projected financial statement.
5.7. Sensitivity Analysis
This business is expected to be affected by market inflation that would in turn result in
the raise of costs of raw materials and supplies, enterprise overhead and miscellaneous
expenses. Therefore, it is important to check for the sensitivity of the business to cost
increment. For this business, an assumption of 10% cost increment and depreciation
cost rate was considered in the preparation of the five years projected financial
statement. By this rate the project will be profitable by about 253% of the total capital
investment at the end of the first year. This implies that the business will return the
initial investment cost by the first year and get 153% of the investment as profit.
Implicitly, this assures that the business is so much far from being sensitivity to the
market inflation, provided that the business has huge potential to resist unexpected
market inflation as it is implied by about253% profit of the initial capital investment of
the first year operation.
5.8. Risk analysis and Strategy
The only and most threatening uncertainty that hinders the business to be run as
planned is the recurrent market inflation which may cause drastic increment on costs of
the enterprise and as a result induces instability of selling price. However, this case have
been included in the agreement made with the domestic investors in such a way that if
the probable inflation is irresistible, the enterprise and the involving domestic investors
will set a new selling price according to the market stability, reasonably.
6. Social, Economic and environmental Analysis
6.1. Social benefit analysis

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The community can be benefited from the business in various ways from opening job
opportunities for young technicians and laborers to supplying the agricultural
machineries and give maintenance at an affordable cost.
6.2. Economic Analysis
The business is to be registered as Value Added Tax payer and the tax have already
been considered in the five years projected financial statement of this business. This is
one of the economic contributions of the business to the country in addition to saving
the hardly needed hard currency that could have been lost to import similar product of
the enterprise from abroad.
6.3. Environmental Analysis
As it has been described earlier, the business has no influence on the environment
during production and after production. The product is also environmentally friendly
with no emission after it is assembled.

Appendix

7 Appendix a: Raw Material-sheet metal

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