CZ Patel College of

Business Management
NAME :NRUPANG PAREKH
CLASS :SY BCOM
SUBJECT :COST ACCOUNT
TOPIC :COST SHEET
ROLL NO :07
TEACHER :SEJAL MAKWANA
COST SHEET OF BRITANNIA
1. Britannia industries limited is a India food-products corporation
based in kolkata.
2. It is one of Indias best known brands and also one of the most
admored food brand in the country
3. It the largest company in the food processing industry whose
product range also includes bread and cakes
4. Britannia hasbasketful of goods and with biscuits like
- Nice time, Tiger, Meriegold, 50 50, Mask chaska ,Milks biscuits.
COST SHEET OF BRITANNIA BREAD
PROFORMA OF COST SHEET

cost sheet for every 1lac units produced and sold

COST PER UNIT

QUANTITY MANUFACTURED 1 1,00,000

QUANTITY SOLD 1 1,00,00

COST SHEET OF BRITIANNIA BREAD
CPU (RS)
DIRECT COST
RAW MATERIAL CONSUMED
OPENING STOCK OF RAW MATERIALS 0
PURCHASES OF RAW MATERIALS 5.805 580500
(-) CLOSING STOCK OF RAW MATERIALS 0
MATERIALS CONSUMED 5.805 580500
DIRECT LABOUR/ WAGES 0.124 12400
DIRECT COST/ EXPENSES 0.2415 24150
PRIME COST 6.1705 617050
INDIRECT COST
FACTORY/WORKS OVERHEADS
indirect labour 0.122 12200
COST SHEET OF BRITIANNIA BREAD

depreciatio on machinery 0.675 67500

work overheads 0.05204 5204
cost of maintance 0.0589 5890
other factory expenses 0.0282 2820
supervisors salary 0.0385 3850
power and fuel 0.5678 56780
FACTORY COST/WORKS COST 7.71294 771294
OFFICE AND ADMINISTRATIVE OVERHEADS
DEPRECIATION ON OFFICE FURNITURE @7% 0.0281 2810
OFFICE RENT 0.0585 5850
SALARY TO STAFF 0.089 8900
OFFICE AND GENERAL EXPENSES 0.0257 2570
COST SHEET OF BRITIANNIA BREAD

TELEPHONE EXPENSES 0.0219 2190

ELECTRICITY AND LIGHTINGS 0.03123 3123
PRINTING AND STATIONARE 0.00294 294
TOTAL OFFICE AND ADMINISTRATIVE OVERHEADS 0.25737 25737
COST OF GOODS
SOLD
SELLING AND ADMINISTRATIVE OVERHEADS
SALES COMMISSION 0.705 70500
SALAER OF SALESMAN 0.1 10000
CARRIAGE OUTWARD 0.12798 12798
SALES EXPENSES 0.057 5700
TOTAL SELLING AND ADMINISTRATIVE OVERHEADS 0.98998 98998
COST SHEET OF BRITIANNIA BREAD
COST OF 8.96029 896029
SALES
1.03971 103971
PROFITS
10 1000000
SALES

RAW MATERIALS COST

FLOUR 3.756
WATER 0.892
YEAST 0.6789
SALT 0.4781
RAW MATERIALS PER UNIT 5.805
 CONCLUSION

• Bretannia bread is easily available due to its

excellent distribution channel. britiannia has
acquire almost 50% stake in the daily bread
market.
• With improving p/v ratio and other
parematers, the company can maintain its
trend and economy.
 Y O U
TH ANK