cost management accounting ppt on anuj Ice creams by Philomen Prem...

1. COST MANAGEMENT Accounting:
Anuj Ice Creams
Real Milk…..real ice cream
Presented By:
Asma Mazgaonkar - 01
Suvik Patel - 04
Vinod darade - 08
Philomen Prem - 10
Ashish Ubalae -36
Umer Tatli - 33
Pawan Sharma - 35 PRESENTED TO:
Swapnil Rathore - 25 Mrs. Sharmila Madam
Khandu Chaudhari - 40 1

2. LOCATION:
Location:
F.R.I.E.N.D.S Pvt.
Ltd.
CBD Belapur C5/19
Sector 1
Navi Mumbai
Contact no. : 8452019421
C. E. O. Mr. Philomen 2

3. PROFILE:
Ice Creams under the name ANUJ started in
CBD Belapur (Navi Mumbai) in plastic cups
on1st June 2012.
Processing goes through multiple stages
and finally served for consumption.
To make a product available in every part
of city where it is easily viable
More focus on availability and distribution
of the product. 3

4. OBJECTIVES:
To provide maximum satisfaction from every
LICK of ICE CREAM..
To build a brand image in the mind of the
customer by providing the most yummy tasty
and healthy Ice Creams.
Maximum retail outlets, each and every regions
of Navi Mumbai and Mumbai.
4

5. Processing Involved in
Anuj Ice Creams:
5

6. 6

7. Cost per Unit
ELEMENT COST Rupees (Rs) Rupees(Rs)
Raw Material Consumed:
500000 5
Opening Stock of Raw Material :
(+) Purchase of Raw Material 1300000 13
Dry Fruits 200000 2
MILK 200000 2
Flavors 300000 3
Other ingredients 150000 1.5
Sugar 200000 2
Cups 150000 1.5
Cutlery 100000 1
(+) Carriage Inward 1,50,000 15
19,50,000
(-) Closing Stock of Raw Material 800000 8
11,50,000
(+) Direct Labor 200000 2
7
I) PRIME COST 13,50,000

8. 8

9. ELEMENT COST Rupees (Rs) Rupees (Rs) Cost per
Unit
Add Factory Over heads
FIXED:
Depreciation 200000 2
RENT 100000 1
Insurance 150000 1.5
Supervisors Salary 50000 0.5
VARIABLE:
ELECTRICITY 100000 1
MACHINE Maintenance expenses 500000 5
11,00,000
9
II) FACTORY COST 24,50,000

10. 10

11. ELEMENT COST Rupees (Rs) Rupees (Rs) Cost per Unit
Add Office Overhead:
Employee Cost 800000 8
Other Expenditure 1,50,000 1.5
Computer 100000 1
Telephone 10000 0.1
Taxes 40000 0.4
Carriage Outwards 20,000 9,70,000 0.2
III) COST of Production 34,20,000
Add opening stock of
Finished Goods (+) 1,00,000 1
IV) Cost of Goods Sold 35,20,000 11

12. ELEMENT COST Rupees (Rs) Rupees (Rs) Cost per
Unit
Add Selling & Dist Expenses
Advertisement 3,00,000 3
Delivery Vehicle 2,00,000 2
Petrol 2,00,000 2
Packaging Rate 50,000 0.5
7,50,000
42.7
(V) Cost of Sales/Total Cost 42,70,000
Profit 19,30,000 19.3
(VI) SALES 12
62
62,00,000

13. 13

14. Elements of cost: Rupees(Rs) Rupees(Rs)
SALES 62,00,000
(-)Variable Cost
Raw material Consumed 19,50,000
Contribution 42,50,000
(-) Fixed Cost:
Factory Expenses 11,00,000
Employer Cost 8,00,000
Depreciation 1,00,000
Other Expenditure 1,50,000
Legal Aspects 50,000
Registration Charge 50,000
Miscellaneous Charges 50,000 21,50,000
14
Profit 2100000

15. PVR= CONTRIBUTION*100= 42,50,000/62,00,000*100
SALES
= 68.54%
15

16. BEP(in Rs)= FC/PVR= 215000/68.54
=31368.54
BEP(in Units)=FC/C=2150000/4.25
=505882.35
MOS=Profit/PVR=2100000/68.54
=30639.042
16

17. Competition:
•Honkey Ponkey in Vashi
•Navi Mumbai.
•Dona Natural Ice Creams
•Kopar Kharane
17

18. By producing 1,00,000 units, Anuj Ice
Creams by F.R.I.E.N.D.S pvt.ltd
Is earning huge amount of profit. Hence,
the company is planning to expand its
project to cover more area.
Future directions to our processing unit
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