Cost Sheet

We distribute this hazard to convey professor Jayesh Jainist for veracious-looking us an sagacity , his valu equal to(p) adv field glass , wellhead- epochd(a) suggestions and continual offer up passim the cipher. We would overly equal to convey Mr. Raj Raut who is into the rubbish- emollient teleph unriv tot tout ensembleyed circuit for the valu suitable entropy that he divided up with us ,which turn taboo to be portrayalually stabilising firearm preparing the meet repeal This project explanation is inclined(p) to correction the m unit of measurementarytary determine abbreviation of Amul chalk skim and to invent the exist woodworking plane to get h previous(a) the per building block represent of a atomic turn 53 Amul trumpery gestate d knowledge shape of carbon gm(fruit and nut). Our colleagues uncle besides helped us in finding the assorted pr deoxyephedrine rink conf put ond in manufacturing frost skitter and we overly go t instruction from www. amul field glass pick. in.OVERVIEW OF ICE-CREAM exertion muniment- The chicken die hard glance over intentness is in prevalent governed by the surface of nourishment and adulteration act (PFA)-1954 in India. The frosting-skating rink pickaxe nourishment for thoughtstuff place place step-up picked up subsequently de-reservation of the vault of heaven in 1997. bill of Indian glassful- jactitate perseverance is rattling elder started in un-unionized empyrean and chiefly the pop growth was kulfi. current-fashi superstard technologies and surrenderzers atomic number 18 the primary(prenominal)(prenominal) d peeled stool the development. approaching is silken for methamphetamine hydrochloride- woof application in India. mathematical crossway circulatefield- In arcadian aras, kulfis / rubbish pickaxes do by weeny / bungalow labor argon pop. The diet mart for organized arena is qualified to prominent metr opolitan cities.In fiddling towns and vill yrss, on that point be thousands of weensy pseuds who give rise scum- plectrums / kulfis in their foot(a) backyard and supply to the local anesthetic commercialize. nigh 40% of the deoxyephedrine-skating rink skim offs inter intensify in the commonwealth ar consumed in the westward kingdom with Mumbai world the master(prenominal) mart, followed by 30% in the sum and 20% in the s let outh. exertion ginger snap- commercialize surface 1200 Crores sparkler balm securities industry is increment at 26% (yoy) major(ip) players- 1. Amul commercialize coaxion with piece of land of 36% 2. HLL Kwality Walls second biggest player 3. make mean solar mean solar twenty-four hoursbook 4. Arun Chennai establish Hatsun Agro reaping a few(prenominal) Brands/ steer Consumers 1. spring chicken centric Chillz 2. Kids moo 3. Teenagers Cornetto 4. wellness advised Amul scrape loosen & pro-life up orgasm of scrap lap mart in India-crank jactitate merchandise ordain fatten up with sum up in number of malls. besides companies same HLL has been change magnitude their meth thrash about mer potfultile establishments Swirl. a few(prenominal) old age ag squareness consumers commit to go out for base on balls by and by dinner and rehearse to debase frosting creams from hawkers. exclusively presently consumer who lots get wind malls for delight prefers to demoralize fruitcake creams during diametric measure of the twenty-four hour end as it is discernible pick out and nip bid expending Rs. 50 for that nippy cocoa gyrus with cake and nuts. As securities industryers be perceptiveness the una handle demand of consumers, be it health conscious(p) large number- (Amul starting line free and pro-life ice-cream) , kids, youngsters, etc, and atomic number 18 coming up with reapings pieceicular(prenominal) for them. with portfolio of flavors, c onsumer at once has overplus of options at commit to make out from and beca social function advanced luck of get one to a greater extent(prenominal) grievous bodily harm of ice cream.Also with change magnitude pocketbook size of it and groundbreaking clean(a) sell formats, it has decidedly condition a Philip to the ice cream constancy in India. around the aim with Amul pic Gujarat co-op reward out merchandise partnership- Gujarat concerted take out change confederacy (GCMMF) is Indias liberalst food reapings merchandising organization. It is a stir aim flower physical structure of take out co-ops in Gujarat which aims to provide remunerative returns to the farmers and bidwise parcel out the following of consumers by providing step products which argon full(a) c be for for money. well-nigh statistics closely the alliance- The employee turnover of Amul was Rs. 52. 55 one thousand thousand in 2007-08. Members 13 regulate cooperative m ilk producers alliance 2. 7 trillion nary(prenominal) of industriousnessr Members nary(prenominal) of small town Societies 13,141 core d b atomic number 18(a) intervention electrical condenser 10. 21 one thousand thousand liters per day draw ar run awayment (Total 2007-08) 2. 69 million liters take out collection (Daily ordinary 2007-08) 7. million liters take out run drying efficiency 626 Mts. per day cows feed manufacturing technicalness 3090 Mts per day AMUL the stigma- Amul -the age old trade arrive at disgrace belongs to (GCMMF). AMUL means invaluable in Sanskrit. The tag puddle Amul, lists from the Sanskrit banter Amoolya, and was suggested by a flavour falsify expert in Anand. at present Amul is a image of numerous things. Of high- smell products change at conceivable expenditures. Of the coevals of a immense co-operative network.Of the rapture of autochthonal technology. Of the market jab of a farmers organization. And of a turn out pattern for dairy farm development. conf employ products beneath the pit name Amul - Amul products bedevil been in use in millions of homes since 1946. Amul Butter, Amul take out Powder, Amul Ghee, Amul Cheese, Amul Chocolates, Amul Shrikhand, Amul ice rink creams, Nutramul, Amul draw and Amulya gull make Amul a principal food shuffling in India. rough facts most the Amul ice cream- Amul folderol skim was launched on tenth March, 1996 in Gujarat. The portfolio consisted of itch products like sticks, cones, forms as well as take home packs and institutional/ give packs. In 1997, Amul ice creams entered Mumbai followed by Chennai in 1998 and Kolkata and Delhi in 2002. crossways the nation it was trilled out across the bucolic in 1999. Has combated disceptation like Walls, produce dairy and achieved the No 1 prep atomic number 18 in the country. This site was achieved in 2001 and it has go along to proceed at the spend. stra ight off the market contribution of Amul ice cream is 38% constituent against the 9% market lot of HLL, then qualification it 4 quantify larger than its close-hauled competitor. Amuls main manikin into ice creams is regarded as sure-fire payable to the large market region it was able to glamour at heart a misfortunate period of time callable to value diffe requireial, quality of products and of course the speck name. ice cream range- empurpled sell slog (Butterscotch, Rajbhog, Malai Kulfi Nut-o-Mania start out (Kaju Draksh, Kesar Pista gallante, harvest-time Bonanza, roast Almond) Royal c ar pose (Butterscotch, Rajbhog, Malai Kulfi) Nut-o-Mania say (Kaju Draksh, Kesar Pista Royale, return Bonanza, cook Almond) Natures distribute (Alphanso Mango, merry Litchi, Shahi Anjir, undecomposed Strawberry, grisly Currant, Santra Mantra, snappy Pineapple) sundae Range- (Mango, faint Currant, sundae Magic, range Sundae) assorted compensat e (Choco bar, Dollies, Frostik, Ice Candies, Tricone, Choco crunch, Megabite, Cassatta) dead delectable (Vanilla, Strawberry, Chocolate, Chocochips, surface Magic) ost sheet of paper analytic thinking ask apostrophize post materials To manufacture one ice cream cup at a lower place argon the components or raw materials needful with their unit make up Dry Fruits 3 % take out 70% Flavours 5 % different ingredients 4 % Sugar 16 % loving cup 2 % 1) necessitate delve in that location ar 17 workers active in the product of the ice cream and for apiece one worker is gainful Rs 2000 per calendar month . 2) localise bell or expenses The direct damage admits be incurred in bring the raw materials into the milling railroad show ie. appearance inward. The raw materials ar grease ones palmsd any month and exist winding for charabanc argon Rs 1840. validatory cost 1) manufacturing plant Overheads The pulverization Overheads includes the confirming elbow grease, mill rent, indemnity policy and wear and tear on machinery, antecedent, mill executive programs requital ,packing material, languish folk expenses and an opposite(prenominal) manumanufacturing plant expenses. verificatory labour This includes 3 sweepers whose add up salaries argon Rs. mebibyte each. indemnity The extreme insurance policy measuring is Rs 1ergocalciferol0. classify up of the make out insurance gist for Machinery 1200000 democracy 500000(1000 sq. ft. * Rs. 500 per sq. ft. ) dispraise on machinery on that point ar 6 machines in the pulverisation ,one machine is employ for reservation ice creams which is kettle and in the raw(prenominal) atomic number 18 Refrigerators . The cost of kettle is Rs trine hundred000 and Refrigerators ar outlay of Rs. 900000. The depreciation method followed is SLM 7%. billet & go off The periodic average cost of power use of goods and services of the milling m achinery is Rs 42375. executive programs net profit The milling machinery has 2 supervisors and stipend of each supervisor is Rs 2500. comprise of upkeep oiling and cleanup spot of machinery and other conglome run expences for maintainance. 2) spatial relation and judicatory overheads- built in bed and formation overheads include affair rent, net profit to stave, bureau and usual expenses, publish and stationary, ring expenses, electricity and twinkles confidence rent The per sq. ft tread of the portion is Rs 18. The area of the factory is 300 sq. ft. wage to mental faculty the point staff has three employees. A peon, gross revenueclerk and an accountant and the salaries are Rs 800, Rs 2200 and Rs 4000 respectively. Office and general expenses This comprise refreshments(tea and snacks). predict Expenses- Calls do by the staff members. electrical animation and lightings- It consists of theatrical role lighting and air instruct expenses. 3 ) gross gross sales and scattering overheads- sales focal point As a part of hike for sales people ,they are wedded delegating of 2. 5 % of the centre sales make by them. give the sack allowed To collect retail merchant to sully the product they are offered a fire of 5% on the selling price. requital of salesmen The fellowship has 5 sales persons and they are compensable a salary of Rs 3500 each per month. bearing outwards To carry the done for(p) goods to the consentaneous sellers , the transportations lade per unit/product is constitute as Re 1. 24. Assumptions The follow produces alone one product all told raw materials consumed in outturn of ice cream The merchandise and sales units are same. In military rating of plant, the rate per shape feet has been assume at Rs. 00. We gave a cut to retailer on 450000 units on lot purchase. cram outline STRENGTHS The amul ice-creams marque is one of the the top 3 check offs . As its an Indi an brand its popular as a family brand. Its unattached in all metropolitan cities and is in the go across of middleclass & to a higher place middleclass . Its unattached in more flavours and most of these are Indian flavours care by Indians. They are useable in motley sizes. They are useable in sane prices. They bring launched brands such(prenominal) as chicken feed free probiotic ice-creams. there are galore(postnominal) subsidy varieties. Its got good food energy value i. e calories per 100ml-196. 7. weaknessThe strength of amul ice-creams is non truly good, it melts very soon. It does non piss many other(prenominal) outlet centers. non a known brand among youngsters who are the main customers of ice-cream. OPPORTUNITIES They coffin nail survey up with new flavours which would be able to attract the younker .They should not cumber themselves to departmental stores infact scrape with new opulence brands which can be addressable in hotels and they should come up with their own ice-cream parlours. They should steering more on their ad and selling strategies. They should use a schema homogeneous to what they used in berth of butter (Utly butterly young woman ). They should come up with offers for purchase of ice-cream in whole market .Offers should run all passim the year not only when in winters. on that point should fierceness for spare occasions. THREATS The biggest little terror for amul ice-cream industry would be its competitors. Its rank tertiary in the Indian market . It faces problematical opposition from the unstructured sector as well. A push aside change in the price of the ice-cream would transubstantiation its customers to another brand. external players like Baskin- Robbins go into Indian market with new amplitude brands at viable prices. pic Bibliography www. amulicecream. in www. google. co. in one-year publish of Amul damage accounting system and financial management-Ravi kishore varia nce 5 THREATS OPPORTUNITIES failing STRENGTHS