Nagpur Market Segmentation and Sales Plan Procurement Plan Segmentation

Distance
Avg No. of Consumption Consumption
from Nagpur Average Distance from
Sr. Population Houses people in Per House Per Town
Town (Plant Administrative Collection per Day Nagpur
No (Nos.) (Nos.) each house ( 200ml per ( In Litres / Sr. No Villages
Location) Division ( litre ) (Plant Location)
(Nos.) person ) Day)
(Km) (Km)

1 Wadi Census Town 54,048 12,842 4 800 10,274 9 Cow Buffalo

2 Hudkeshwar bk. Census Town 24,499 5,602 4 800 4,482 15 1 Bazargaon Nagpur Rural 1000 700 39
3 Narsala Census Town 17,330 3,982 4 800 3,186 14.2 2 Bela Nagpur Rural 400 300 42
4 Davlameti Census Town 14,545 3,404 4 800 2,723 9 3 Deghori Nagpur Rural 300 200 17
5 Borkhedi Census Town 13,294 3,519 4 800 2,815 35.3 4 Dumri Nagpur Rural 400 300 50
6 Bori Census Town 12,072 2,896 4 800 2,317 27.7 5 Kuhi Nagpur Rural 400 350 47
7 Sonegaon Census Town 9,387 2,293 4 800 1,834 6.7 6 Parseoni Nagpur Rural 250 300 47
8 Bhokara Census Town 8,602 1,977 4 800 1,582 18.9 7 Patansaongi Nagpur Rural 900 850 39
Total 153,777 36,515 800 29,212 135.8 8 Takalghat Nagpur Rural 600 500 26
9 Tharsa Nagpur Rural 250 200 55
Description 10 Udasa Nagpur Rural 300 275 43
City Nagpur 8,775 TOTAL 4800 3,975 405
Government Municipal Corporation
Urban Agglomeration Nagpur Metropolitan
State Maharashtra
Distance
Nagpur City Total Male Female Route
(up+Down)
City Population 2,405,665 1,225,405 1,180,260 R1 97
Literates 1,984,123 1,036,097 948,026 R2 88
Children (0-6) 247,078 128,290 118,788 R3 139
Average Literacy (%) 91.92% 94.44% 89.31% R4 119
Sexratio 963 R5 78
Child Sexratio 926 521
Description Total Percentage ROUTING Patansaongi
Hindu 1,670,932 69.46% 42
Muslims 287,436 11.95% Khapri Takalghat Bela
Christian 27,569 1.15% 26 29
Sikh 16,369 0.68% 44
Buddhist 374,537 15.57% Khapri Bazargaon
Jain 21,689 0.90% 44
Others 2,348 0.10% 55
Not Stated 4,785 0.20% Khapri Parseoni Dumri Tharsa
47 15 22
41
Khapri Dighori Kuhi Udasa
16 35 27
39
Khapri Patansaongi
39
 Cost Sheet for the period 2018-2019
Particulars Amount
A Direct Material:
Total Milk Purchase Cost ₹ 81,837,000
Total cost of packaging material / Year ₹ 259,038
B Direct wages
C Direct expenses (Cariage Inward)
1 Prime cost (A+B+C)
D Factory Overheads: Indirect material
Loose tools Assumed ₹ 10,000
Indirect wages (Annual Maintenance Cost - AMC) Assumed ₹ 50,000
Lightning and Heating Assumed ₹ 18,000
Power and Fiuel ( Silent Generator) (12000*12) Assumed ₹ 144,000
Repairs and Maitanance Assumed ₹ 12,000
Depreciation- Plant Assumed ₹ 20,000
Insurance Assumed ₹ 10,000
Work managers salary (48000*12) Assumed ₹ 576,000
2 Factory cost/work cost (1+D)
E Office and Administrative overheads
Salaries ₹ 6,240,000
Insurance of office buildings and equipments (20000*12) Assumed ₹ 240,000
Telephone and postage (1500*12) Assumed ₹ 18,000
Printing and Stationery (1500*12) Assumed ₹ 18,000
Depreciation of furniture and office equipments Assumed ₹ 12,000
Legal expenses Assumed ₹ 10,000
Audit fees Assumed ₹ 15,000
Bank charges Assumed ₹ 24,000
3 Cost of production (2+E)
F Selling and Distribution Overheads
Salesman's salaries and commission ₹ 1,440,000
Travelling expeneses ₹ 48,000
Advertising (30000*12) Assumed ₹ 360,000
Cariage outward ₹ 3,813,264
4 Cost of sales (3+F)
5 Profit/Loss
6 Sales (4+5)
 Amount Working Note - Packaging Cost
Total Quantity of Milk purchased litre/ Year
1 litre Packaging material qty (40% of 3159000)
₹ 82,096,038 0.5 litre Packaging material qty (60% of 3159000)
₹ 17,280,000 Cost of 1 litre Packaging material /year @ 0.1 Rs. Per packing
₹ 5,543,640 Cost of 0.5 litre Packaging material /year @ 0.07 Rs. Per packing
₹ 104,919,678 Total cost of packaging material / Year
Working Note - Direct Wages
Total Number of workers
Total No of Shifts
Number of working hours per shift
Each Worker wages / hour
Each Worker wages / year
Total worker wages / year or Direct Wages
Working Note - Salesman salaries and commision
₹ 840,000 Total Number of Salesmen
₹ 105,759,678 Salaries per month / salesmen
Total Salary of salesmen / month
Total Salary of salesmen / year
Working Note - Travelling Expenses (Convenience to salesmen)
Total Number of Zones
Travelling expenses per zone per month
Travelling expenses for all zones per month
Travelling expenses for all zones per Year

₹ 6,577,000 Working Note - Routing

₹ 112,336,678 Route
R1
R2
R3
R4
₹ 5,661,264 R5
₹ 117,997,942 Working Note - Procurement Costing
₹ 29,746,058 Total km / Day
₹ 147,744,000 Vehicle Economy
Total Diesel Consumption/day
Cost of Diesel/day
Cost of Diesel/year
Transportation cost /km
Total Transportation cost/Day
Total Transportation cost/Year
Total Milk purchase Cost/Day
Total Milk purchase Cost/Year
Inward Cariage Cost / Year
Total Quantity of Milk purchased litre/ Year
Purchase Cost of Milk / litre
Processing cost Rs. Per litre
Total Cost of Milk / Litre (Incurred Processing + Procurement + Raw
Material + Packaging)

Working Note - Carriage Outward

R1
R2
R3
R4
Total km / Day (135.8*2) UP + DOWN
Vehicle Economy km/litre
Total Diesel Consumption litre/day
Cost of Diesel/day (27.16*90)
Cost of Diesel/year
Transportation cost /km
Total Transportation Hiring cost /Day
Total Transportation Hiring cost /Year
Total Sale Rs./Day
Total Sale Rs./Year
Outward Cariage Cost / Year
 Assumption Sheet
st For Year 2018-2019
3159000 1
1263600 2
1895400 3
126360 4
132678 5
259038 6
s 7
100 8
2
8
60
172800
17280000
commision
4
30000
120000
1440000
ence to salesmen)
8
500
4000
48000

km
97
88
149
119
78
sting
531
10
53.1
4779
1720440
20
10620
3823200
227325
81837000
 5543640
3159000
27.660854700855
1.371
29.031854700855

ard
25
78
14.2
18.9
271.6
10
27.16 135.8
2444.4
879984
30
8148
2933280
410,400
147744000
3813264
 Assumption Sheet
For Year 2018-2019
Out of Total Packaging Quantity 40% of 1 litre pakaging is assumed.
Out of Total Packaging Quantity 60% of 0.5 litre pakaging is assumed.
50000 AMC is considered anually
Lightening and heating, power and Fuel,Loose Tools Assumed
Salaries of Staff and Work manager asssumed
Third Party Hired on contratual basis for procurement pupose @ Rs. 20 per Km.
Third Party Hired on contratual basis for Sales and Distribution pupose @ Rs. 30 per Km.
Selling Price is assumed @ Rs. 48 per Litre to Distributer
 Cost Sheet for the period 2019-2020
Particulars Amount
A Direct Material:
Total Milk Purchase Cost ₹ 106,056,000
Total cost of packaging material / Year ₹ 335,052
B Direct wages
C Direct expenses (Cariage Inward)
1 Prime cost (A+B+C)
D Factory Overheads: Indirect material
Loose tools Assumed ₹ 11,000
Indirect wages (Annual Maintenance Cost - AMC) Assumed ₹ 50,000
Lightning and Heating Assumed ₹ 19,800
Power and Fiuel ( Silent Generator) (12000*12) Assumed ₹ 158,400
Repairs and Maitanance Assumed ₹ 13,200
Depreciation- Plant Assumed ₹ 22,000
Insurance Assumed ₹ 11,000
Work managers salary (48000*12) Assumed ₹ 633,600
2 Factory cost/work cost (1+D)
E Office and Administrative overheads
Salaries ₹ 6,864,000
Insurance of office buildings and equipments (20000*12) Assumed ₹ 264,000
Telephone and postage (1500*12) Assumed ₹ 19,800
Printing and Stationery (1500*12) Assumed ₹ 19,800
Depreciation of furniture and office equipments Assumed ₹ 13,200
Legal expenses Assumed ₹ 11,000
Audit fees Assumed ₹ 16,500
Bank charges Assumed ₹ 26,400
3 Cost of production (2+E)
F Selling and Distribution Overheads
Salesman's salaries and commission ₹ 1,584,000
Travelling expeneses ₹ 54,000
Advertising (30000*12) Assumed ₹ 396,000
Cariage outward ₹ 4,627,584
4 Cost of sales (3+F)
5 Profit/Loss
6 Sales (4+5)
 Amount % RISE Working Note - Packaging Cost
Total Quantity of Milk purchased litre/ Year
1 litre Packaging material qty (40% of 4086000)
₹ 106,391,052 0.5 litre Packaging material qty (60% of 4086000)
₹ 19,008,000 Cost of 1 litre Packaging material /year @ 0.1 Rs. Per packing
₹ 5,543,640 Cost of 0.5 litre Packaging material /year @ 0.07 Rs. Per packing
₹ 130,942,692 Total cost of packaging material / Year
Working Note - Direct Wages
1.1 Total Number of workers
Total No of Shifts
1.1 Number of working hours per shift
1.1 Each Worker wages / hour
1.1 Each Worker wages / year
1.1 Total worker wages / year or Direct Wages
1.1 Working Note - Salesman salaries and commision
₹ 919,000 1.1 Total Number of Salesmen
₹ 131,861,692 Salaries per month / salesmen
Total Salary of salesmen / month
Total Salary of salesmen / year
1.1 Working Note - Travelling Expenses (Convenience to salesmen)
1.1 Total Number of Zones
1.1 Travelling expenses per zone per month
1.1 Travelling expenses for all zones per month
1.1 Travelling expenses for all zones per Year
1.1
₹ 7,234,700 1.1 Working Note - Procurement Costing
₹ 139,096,392 Route
R1
R2
R3
1.1 R4
₹ 6,661,584 R5
₹ 145,757,976 Working Note - Procurement Costing
₹ 46,050,024 Total km / Day
₹ 191,808,000 Vehicle Economy
Total Diesel Consumption/day
Cost of Diesel/day
Cost of Diesel/year
Transportation cost /km
Total Transportation cost/Day
Total Transportation cost/Year
Total Milk purchase Cost/Day
Total Milk purchase Cost/Year
Inward Cariage Cost / Year
Total Quantity of Milk purchased litre/ Year
Purchase Cost of Milk / litre
Processing cost Rs. Per litre
Total Cost of Milk / Litre (Incurred Processing + Procurement + Raw
Material + Packaging)

Working Note - Carriage Outward

R1
R2
R3
R4
Total km / Day (164.8*2)
Vehicle Economy km/litre
Total Diesel Consumption litre/day
Cost of Diesel/day (32.96*90)
Cost of Diesel/year
Transportation cost /km
Total Transportation Hiring cost /Day
Total Transportation Hiring cost /Year
Total Sale Rs./Day
Total Sale Rs./Year
Outward Cariage Cost / Year
 Assumption Sheet
st For Year 2019-2020
4086000 1
1634400 2
2451600 3
163440 4
171612 5
335052
s
100
2
8
66
190080
19008000
commision
4
33000
132000
1584000
ence to salesmen)
9
500
4500
54000

sting
km
97
88
149
119
78
sting
531
10
53.1
4779
1720440
20
10620
3823200
294600
106056000
 5543640
4086000
27.31
1.4

28.71

ard
25
78
43.2
18.9
329.6
10 164.8
32.96
2966.4
1067904
30
9888
3559680
532,800
191808000
4627584
 Assumption Sheet
For Year 2019-2020
Lightening and heating, power and Fuel,Loose Tools Assumed to be increased by 10%
Salaries of Staff and Work manager asssumed to be increased by 10%
Labour salary increased by 10%
Salesman salary increased by 10%
New Town Launched for market expansion mention in map.
 Cost Sheet for the period 2020-2021
Particulars Amount
A Direct Material:
Total Milk Purchase Cost ₹ 118,206,000
Total cost of packaging material / Year ₹ 374,314
B Direct wages
C Direct expenses (Cariage Inward)
1 Prime cost (A+B+C)
D Factory Overheads: Indirect material
Loose tools Assumed ₹ 12,100
Indirect wages (Annual Maintenance Cost - AMC) Assumed ₹ 60,000
Lightning and Heating Assumed ₹ 21,780
Power and Fiuel ( Silent Generator) (12000*12) Assumed ₹ 174,240
Repairs and Maitanance Assumed ₹ 14,520
Depreciation- Plant Assumed ₹ 24,200
Insurance Assumed ₹ 12,100
Work managers salary (48000*12) Assumed ₹ 696,960
2 Factory cost/work cost (1+D)
E Office and Administrative overheads
Salaries ₹ 7,550,400
Insurance of office buildings and equipments (20000*12) Assumed ₹ 290,400
Telephone and postage (1500*12) Assumed ₹ 21,780
Printing and Stationery (1500*12) Assumed ₹ 21,780
Depreciation of furniture and office equipments Assumed ₹ 14,520
Legal expenses Assumed ₹ 12,100
Audit fees Assumed ₹ 18,150
Bank charges Assumed ₹ 29,040
3 Cost of production (2+E)
F Selling and Distribution Overheads
Salesman's salaries and commission ₹ 2,376,000
Travelling expeneses ₹ 54,000
Advertising (30000*12) Assumed ₹ 435,600
Cariage outward ₹ 4,627,584
4 Cost of sales (3+F)
5 Profit/Loss
6 Sales (4+5)
Amount % RISE Working Note - Packaging Cost
Total Quantity of Milk purchased litre/ Year
1 litre Packaging material qty (40% of 4564800)
₹ 118,580,314 0.5 litre Packaging material qty (60% of 4564800)
₹ 20,736,000 Cost of 1 litre Packaging material /year @ 0.1 Rs. Per packing
₹ 5,543,640 Cost of 0.5 litre Packaging material /year @ 0.07 Rs. Per packing
₹ 144,859,954 Total cost of packaging material / Year
Working Note - Direct Wages
1.1 Total Number of workers
1.2 Total No of Shifts
1.1 Number of working hours per shift
1.1 Each Worker wages / hour
1.1 Each Worker wages / year
1.1 Total worker wages / year or Direct Wages
1.1 Working Note - Salesman salaries and commision
₹ 1,015,900 1.1 Total Number of Salesmen
₹ 145,875,854 Salaries per month / salesmen
Total Salary of salesmen / month
Total Salary of salesmen / year
1.1 Working Note - Travelling Expenses (Convenience to salesmen)
1.1 Total Number of Zones
1.1 Travelling expenses per zone per month
1.1 Travelling expenses for all zones per month
1.1 Travelling expenses for all zones per Year
1.1
₹ 7,958,170 1.1 Working Note - Procurement Costing
₹ 153,834,024 Route
R1
R2
R3
1.1 R4
₹ 7,493,184 R5
₹ 161,327,208 Working Note - Procurement Costing
₹ 47,760,792 Total km / Day
₹ 209,088,000 Vehicle Economy
Total Diesel Consumption/day
Cost of Diesel/day
Cost of Diesel/year
Transportation cost /km
Total Transportation cost/Day
Total Transportation cost/Year
Total Milk purchase Cost/Day
Total Milk purchase Cost/Year
Inward Cariage Cost / Year
Total Quantity of Milk purchased litre/ Year
Purchase Cost of Milk / litre
Processing cost Rs. Per litre
Total Cost of Milk / Litre (Incurred Processing + Procurement + Raw
Material + Packaging)

Working Note - Carriage Outward

R1
R2
R3
R4
Total km / Day (164.8*2)
Vehicle Economy km/litre
Total Diesel Consumption litre/day
Cost of Diesel/day (32.96*90)
Cost of Diesel/year
Transportation cost /km
Total Transportation Hiring cost /Day
Total Transportation Hiring cost /Year
Total Sale Rs./Day
Total Sale Rs./Year
Outward Cariage Cost / Year
 Assumption Sheet
st For Year 2020-2021
4564800 1
1825920 2
2738880 3
182592 4
191721.6 5
374313.6 6
s 7
120 8
2
8
60
172800
20736000
commision
6
33000
198000
2376000
ence to salesmen)
9
500
4500
54000

sting
km
97
88
149
119
78
sting
531
10
53.1
4779
1720440
20
10620
3823200
328350
118206000
 5543640
4564800
27.11
1.42

28.53

ard
25
78
43.2
18.9
329.6
10 164.8
32.96
2966.4
1067904
30
9888
3559680
580,800
209088000
4627584
 Assumption Sheet
For Year 2020-2021
Lightening and heating, power and Fuel,Loose Tools Assumed to be increased by 10%
Salaries of Staff and Work manager asssumed to be increased by 10%
Labour salary increased by 10%
Salesman salary increased by 10%
Procurement and selling Quantity increase
Annual AMC Cost Increased by 20%
20 New Labour Hired
2 New Salesman Hired
 Year Sales Variable Cost Fixed Cost

2018-2019 ₹ 147,744,000.00 ₹ 83,746,038 ₹ 34,251,904

2019-2020 ₹ 191,808,000.00 ₹ 108,206,052 ₹ 37,551,924
2019-2021 ₹ 209,088,000.00 ₹ 121,210,414 ₹ 40,116,794

2018-19 2019-2020
Particulars
variable cost fixed cost variable cost
Direct Material: ₹ 82,096,038 ₹ 106,391,052.00
Direct wages 17280000
Direct expenses (Cariage Inward) ₹ 5,543,640
Loose tools ₹ 10,000
Indirect wages (Annual Maintenance Cost) ₹ 50,000
Lightning and Heating ₹ 18,000 ₹ 19,800
Power and Fiuel ₹ 144,000 ₹ 158,400
Repairs and Maitanance ₹ 12,000 ₹ 13,200
Depreciation- Plant ₹ 20,000
Insurance ₹ 10,000
Work managers salary ₹ 576,000
Salaries ₹ 6,240,000
Insurance of office buildings and equipments ₹ 240,000
Telephone and postage (1500* ₹ 18,000 ₹ 19,800
Printing and Stationery (1500* ₹ 18,000 ₹ 19,800
Depreciation of furniture and office equipments ₹ 12,000
Legal expenses ₹ 10,000
Audit fees ₹ 15,000
Bank charges ₹ 24,000
Salesman's salaries and commi ₹ 1,440,000 ₹ 1,584,000
Travelling expeneses ₹ 48,000
Advertising (30000*12) ₹ 360,000
Cariage outward ₹ 3,813,264
Total ₹ 83,746,038 ₹ 34,251,904 ₹ 108,206,052
 Total Cost Profit/Loss Contribution BEP P/V Ratio units
FC + VC Sales - VC FC / PV C / Sales*100
₹ 117,997,942 ₹ 29,746,058.00 ₹ 63,997,962.00 ₹ 790,730.38 43.32 8,550
₹ 145,757,976 ₹ 46,050,024.00 ₹ 83,601,948.00 ₹ 861,554.02 43.59 11,100
₹ 161,327,208 ₹ 47,760,792.40 ₹ 87,877,586.40 ₹ 954,502.80 42.03 12,100

2019-2020 2020-2021
fixed cost variable cost fixed cost
₹ 118,580,313.60
19008000 ₹ 20,736,000.00 Break
₹ 5,543,640 ₹ 5,543,640.00 ₹ 250,000,000.00
₹ 11,000 ₹ 12,100.00
₹ 50,000 ₹ 60,000.00 ₹ 200,000,000.00
₹ 21,780.00

Sales and Total cost

₹ 174,240.00 ₹ 150,000,000.00
Sales; ₹
₹ 14,520.00 147,744,000.00
₹ 22,000 ₹ 24,200.00 ₹ 100,000,000.00 Total cost; ₹
117,997,942
₹ 11,000 ₹ 12,100.00
₹ 633,600 ₹ 696,960.00 ₹ 50,000,000.00
₹ 6,864,000 ₹ 7,550,400.00
₹ 264,000 ₹ 290,400.00 ₹ 0.00
7,500 8,000 8,500 9,000
₹ 21,780.00
₹ 21,780.00
₹ 13,200 ₹ 14,520.00
₹ 11,000 ₹ 12,100.00
₹ 16,500 ₹ 18,150.00
₹ 26,400 ₹ 29,040.00
₹ 2,376,000.00
₹ 54,000 ₹ 54,000.00
₹ 396,000 ₹ 435,600.00
₹ 4,627,584 ₹ 4,627,584.00
₹ 37,551,924 ₹ 121,210,414 ₹ 40,116,794
 -29746058
-46050024
-47760792.4

Break Even Analysis

Sales; ₹
Sales; ₹ 209,088,000.00
191,808,000.00
Total cost; ₹
Sales; ₹ Total cost; ₹ 161,327,208
147,744,000.00 145,757,976
Total cost; ₹
117,997,942

0 8,000 8,500 9,000 9,500 10,000 10,500 11,000 11,500 12,000 12,500

Units
 Ledger - Purchase of Direct Material 2018 - 2019

Quantity
Unit Cost
Date Received Head GRN CC Id No. Route Received
(Rs.)
(Litre)

2019-B TG-001 TG R1 500 27

2019-B BL-003 BL R1 300 27
2019-B BZ-005 BZ R2 700 27
2019-B PR-007 PR R3 300 27
2019-B DM-009 DM R3 300 27
2019-B TH-011 TH R3 200 27
2019-B DE-013 DE R4 200 27
2019-B KH-015 KH R4 350 27
2019-B UD-017 UD R4 275 27
2019-B PT-019 PT R5 850 27
3/1/2019
2019-C TG-002 TG R1 600 25
2019-C BL-004 BL R1 400 25
2019-C BZ-006 BZ R2 1000 25
2019-C PR-008 PR R3 250 25
2019-C DM-010 DM R3 400 25
2019-C TH-012 TH R3 250 25
2019-C DE-014 DE R4 300 25
2019-C KH-016 KH R4 400 25
2019-C UD-018 UD R4 300 25
2019-C PT-020 PT R5 900 25
Total 8775 26

1 Bazargaon BZ Nagpur Rural 1000 700 39

2 Bela BL Nagpur Rural 400 300 42
3 Deghori DE Nagpur Rural 300 200 17
4 Dumri DM Nagpur Rural 400 300 50
5 Kuhi KH Nagpur Rural 400 350 47
6 Parseoni PR Nagpur Rural 250 300 47
7 Patansaongi PT Nagpur Rural 900 850 39
8 Takalghat TG Nagpur Rural 600 500 26
9 Tharsa TH Nagpur Rural 250 200 55
10 Udasa UD Nagpur Rural 300 275 43
8775 TOTAL 4800 3,975 405
Total Milk
Purchase
Cost
(Rs.)

13500 Route
8100 R1
18900 R2
8100 R3
8100 R4
5400 R5
5400 Total km / Day
9450 Vehicle Economy
7425 Total Diesel Consumption/day
22950 Cost of Diesel/day
15000 Cost of Diesel/year
10000 Transportation cost /km
25000 Total Transportation cost/Day
6250 Total Transportation cost/Year
10000 Total Milk purchase Cost/Day
6250 Total Milk purchase Cost/Year
7500 Inward Cariage Cost / Year
10000 Total Quantity of Milk purchased litre/ Year
7500 Purchase Cost of Milk / litre
22500 Processing cost
227325 Total Cost
 km
97
88
149
119
78
531
10
53.1
4779
1720440
20
10620
3823200
227325
81837000
5543640
3159000
27.6608547008547
1.371 As per Process Costing Sheet Removed as suggested by Charu Maam.
29.0318547008547
 Ledger - Purchase of Direct Material 2019 - 2020

Quantity
Unit Cost
Date Received Head GRN CC Id No. Route Received
(Rs.)
(Litre)

2019-B TG-001 TG R1 550 27

2019-B BL-003 BL R1 400 27
2019-B BZ-005 BZ R2 900 27
2019-B PR-007 PR R3 450 27
2019-B DM-009 DM R3 450 27
2019-B TH-011 TH R3 300 27
2019-B DE-013 DE R4 400 27
2019-B KH-015 KH R4 450 27
2019-B UD-017 UD R4 475 27
2019-B PT-019 PT R5 1050 27
3/1/2019
2019-C TG-002 TG R1 700 25
2019-C BL-004 BL R1 500 25
2019-C BZ-006 BZ R2 1100 25
2019-C PR-008 PR R3 475 25
2019-C DM-010 DM R3 400 25
2019-C TH-012 TH R3 450 25
2019-C DE-014 DE R4 400 25
2019-C KH-016 KH R4 500 25
2019-C UD-018 UD R4 450 25
2019-C PT-020 PT R5 950 25
Total 11350 26

1 Bazargaon BZ Nagpur Rural 1000 700 39

2 Bela BL Nagpur Rural 400 300 42
3 Deghori DE Nagpur Rural 300 200 17
4 Dumri DM Nagpur Rural 400 300 50
5 Kuhi KH Nagpur Rural 400 350 47
6 Parseoni PR Nagpur Rural 250 300 47
7 Patansaongi PT Nagpur Rural 900 850 39
8 Takalghat TG Nagpur Rural 600 500 26
9 Tharsa TH Nagpur Rural 250 200 55
10 Udasa UD Nagpur Rural 300 275 43
8775 TOTAL 4800 3,975 405
Total Milk
Purchase
Cost
(Rs.)

14850 Route
10800 R1
24300 R2
12150 R3
12150 R4
8100 R5
10800 Total km / Day
12150 Vehicle Economy
12825 Total Diesel Consumption/day
28350 Cost of Diesel/day
17500 Cost of Diesel/year
12500 Transportation cost /km
27500 Total Transportation cost/Day
11875 Total Transportation cost/Year
10000 Total Milk purchase Cost/Day
11250 Total Milk purchase Cost/Year
10000 Inward Cariage Cost / Year
12500 Total Quantity of Milk purchased litre/ Year
11250 Purchase Cost of Milk / litre
23750 Processing cost
294600 Total Cost
 km
97
88
149
119
78
531
10
53.1
4779
1720440
20
10620
3823200
294600
106056000
5543640
4086000
27.31
1.4
28.71
 Ledger - Purchase of Direct Material 2020 - 2021

Quantity
Unit Cost
Date Received Head GRN CC Id No. Route Received
(Rs.)
(Litre)

2019-B TG-001 TG R1 550 27

2019-B BL-003 BL R1 400 27
2019-B BZ-005 BZ R2 900 27
2019-B PR-007 PR R3 450 27
2019-B DM-009 DM R3 450 27
2019-B TH-011 TH R3 300 27
2019-B DE-013 DE R4 450 27
2019-B KH-015 KH R4 450 27
2019-B UD-017 UD R4 675 27
2019-B PT-019 PT R5 1050 27
3/1/2019
2019-C TG-002 TG R1 750 25
2019-C BL-004 BL R1 625 25
2019-C BZ-006 BZ R2 1100 25
2019-C PR-008 PR R3 680 25
2019-C DM-010 DM R3 450 25
2019-C TH-012 TH R3 450 25
2019-C DE-014 DE R4 450 25
2019-C KH-016 KH R4 600 25
2019-C UD-018 UD R4 750 25
2019-C PT-020 PT R5 1150 25
Total 12680 26

1 Bazargaon BZ Nagpur Rural 1000 700 39

2 Bela BL Nagpur Rural 400 300 42
3 Deghori DE Nagpur Rural 300 200 17
4 Dumri DM Nagpur Rural 400 300 50
5 Kuhi KH Nagpur Rural 400 350 47
6 Parseoni PR Nagpur Rural 250 300 47
7 Patansaongi PT Nagpur Rural 900 850 39
8 Takalghat TG Nagpur Rural 600 500 26
9 Tharsa TH Nagpur Rural 250 200 55
10 Udasa UD Nagpur Rural 300 275 43
8775 TOTAL 4800 3,975 405
Total Milk
Purchase
Cost
(Rs.)

14850
10800 R1
24300 R2
12150 R3
12150 R4
8100 R5
12150 Total km / Day
12150 Vehicle Economy
18225 Total Diesel Consumption/day
28350 Cost of Diesel/day
18750 Cost of Diesel/year
15625 Driver + Conductor cost /km
27500 Total D+C cost/Day
17000 Total D+C cost/Year
11250 Total Milk purchase Cost/Day
11250 Total Milk purchase Cost/Year
11250 Inward Cariage Cost / Year
15000 Total Quantity of Milk purchased litre/ Year
18750 Purchase Cost of Milk / litre
28750 Processing cost
328350 Total Cost
 km
97
88
149
119
78
531
10
53.1
4779
1720440
20
10620
3823200
328350
118206000
5543640
4564800
27.11
1.42
28.53
 Nagpur Market Sales and Distribution Plan

Selling
Sr. No Town Quantity Route
(Litres./Day)

1 Wadi Census Town 3,150 R1

2 Hudkeshwar bk. Census Town 1,050 R2
3 Narsala Census Town 1,000 R3
4 Davlameti Census Town 725 R1
5 Borkhedi Census Town 1,000 R2
6 Bori Census Town 700 R2
7 Sonegaon Census Town 525 R1
8 Bhokara Census Town 400 R4
Total 8,550

Vehicle capacity to carry load, carrets 450

Each carret carrying capacity, litre 12
Total Milk carrying capacity by each vehicle, litre 5400
n Plan

Distance
Revenue from Nagpur
Selling Price
Generated (Plant
/ Litre milk
Rs. / Day Location)
(Km)

48 151,200 9
48 50,400 15
48 48,000 14.2
48 34,800 9
48 48,000 35.3
48 33,600 27.7
48 25,200 6.7
48 19,200 18.9
410,400 135.8
 Working Note - Carriage Outward
R1 25
R2 78
R3 14.2
R4 18.9
Total km / Day (135.8*2) 271.6
Vehicle Economy km/litre 10
Total Diesel Consumption litre/day 27.16
Cost of Diesel/day (27.16*90) 2444.4
Cost of Diesel/year 879984
Transportation cost /km 30
Total Transportation Hiring cost /Day 8148
Total Transportation Hiring cost /Year 2933280
Total Sale Rs./Day 410,400
Total Sale Rs./Year 147744000
Outward Cariage Cost / Year 3813264
 Nagpur Market Sales and Distribution Plan

Selling
Sr. No Town Quantity Route
(Litres./Day)

1 Wadi Census Town 3,500 R1

2 Hudkeshwar bk. Census Town 1,500 R2
3 Narsala Census Town 1,100 R3
4 Davlameti Census Town 900 R1
5 Borkhedi Census Town 1,000 R2
6 Bori Census Town 800 R2
7 Sonegaon Census Town 600 R1
8 Bhokara Census Town 500 R4
9 Kamtee Census Town 1,200 R3
Total 11,100

Vehicle capacity to carry load, carrets 450

Each carret carrying capacity, litre 12
Total Milk carrying capacity by each vehicle, litre 5400

Working Note - Carriage Outward

R1 25
R2 78
R3 43.2
R4 18.9
Total km / Day (164.8*2) 329.6
Vehicle Economy km/litre 10
Total Diesel Consumption litre/day 32.96
Cost of Diesel/day (32.96*90) 2966.4
Cost of Diesel/year 1067904
Transportation cost /km 30
Total Transportation Hiring cost /Day 9888
Total Transportation Hiring cost /Year 3559680
Total Sale Rs./Day 532,800
Total Sale Rs./Year 191808000
Outward Cariage Cost / Year 4627584
n Plan

Distance
Revenue from Nagpur
Selling Price
Generated (Plant
/ Litre milk
Rs. / Day Location)
(Km)

48 168,000 9
48 72,000 15
48 52,800 14.2
48 43,200 9
48 48,000 35.3
48 38,400 27.7
48 28,800 6.7
48 24,000 18.9
48 57,600 29 New Town Launched
532,800 164.8
New Town Launched
 Nagpur Market Sales and Distribution Plan

Selling
Sr. No Town Quantity Route
(Litres./Day)

1 Wadi Census Town 3,500 R1

2 Hudkeshwar bk. Census Town 1,500 R2
3 Narsala Census Town 1,150 R3
4 Davlameti Census Town 1,100 R1
5 Borkhedi Census Town 1,200 R2
6 Bori Census Town 900 R2
7 Sonegaon Census Town 750 R1
8 Bhokara Census Town 800 R4
9 Kamtee Census Town 1,200 R3
Total 12,100

Vehicle capacity to carry load, carrets 450

Each carret carrying capacity, litre 12
Total Milk carrying capacity by each vehicle, litre 5400

Working Note - Carriage Outward

R1 25
R2 78
R3 14.2
R4 18.9
Total km / Day (164.8*2) 329.6
Vehicle Economy km/litre 10
Total Diesel Consumption litre/day 32.96
Cost of Diesel/day (32.96*90) 2966.4
Cost of Diesel/year 1067904
Transportation cost /km 30
Total Transportation Hiring cost /Day 9888
Total Transportation Hiring cost /Year 3559680
Total Sale Rs./Day 580,800
Total Sale Rs./Year 209088000
Outward Cariage Cost / Year 4627584
n Plan

Distance
Revenue from Nagpur
Selling Price
Generated (Plant
/ Litre milk
Rs. / Day Location)
(Km)

48 168,000 9
48 72,000 15
48 55,200 14.2
48 52,800 9
48 57,600 35.3
48 43,200 27.7
48 36,000 6.7
48 38,400 18.9
48 57,600 29
580,800 164.8
 Working Note - Salary 2018-19 2019-20 2020-2021

Managinng Director (80000*12) 960000 1056000 1161600

CEO (60000*12) 720000 792000 871200
Finance
Finance manager (35000*12) 420000 462000 508200
Assistant manager (25000*12) 300000 330000 363000
Marketing
Zonal manager (30000*2) 60000 66000 72600
Marketing executive (15000*8) 120000 132000 145200
Human Resource (35000*12) 420000 462000 508200
Operations (35000*12) 420000 462000 508200
Quality
Manager(35000*12) 420000 462000 508200
Quality control Executive (20000*5*12) 1200000 1320000 1452000
Maintenance (35000*12) 420000 462000 508200
Manager (35000*12) 420000 462000 508200
Technician (Mech + Elect) (15000*2*12) 360000 396000 435600
Total Salaries / year 6240000 6864000 7550400
Pay Rise by 10% In Pay Rise by 10% In
2019-2020 2020-2021
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1
1.1 1.1