Ganesh Ltd

Contribution pu
A B C
SP 36 54 58
Les: VC pu
DM 8 14 20
DL 8 8 20
V OH 9 20 14
VC PU 25 42 54
Contr pu 11 12 4
PV Ratio 0.306 0.222 0.069

July
A B C Total
SP 36 54 58
SALES 720000 1080000 1160000 2960000
Contr pu 11 12 4
No of units 20000 20000 20000 60000
Total Contr 220000 240000 80000 540000
Less: FC 480000
60000

August
A B C Total
SP 36 54 58
SALES 1260000 864000 290000 2414000
Contr pu 11 12 4
No of units 35000 16000 5000 56000
Total Contr 385000 192000 20000 597000
Less: FC 480000
117000

July PLAN 1
A B C Total
SP 36 54 58
SALES 720000 1080000 1160000 2960000
Contr pu 11 12 4
No of units 20000 20000 20000 60000
Total Contr 220000 240000 80000 540000
Less: FC 480000
60000
PV RATIO 0.18243243
BEP 2631111.11
BEP (Units) 17777.7778 17777.7778 17777.7778
One basket 1a+1b+1c
Contr per basket 27
BEP (BASKETS) 17777.77778

AUGUST PLAN 2
A B C Total
SP 36 54 58
SALES 1260000 864000 290000 2414000
Contr pu 11 12 4
No of units 35000 16000 5000 56000
Total Contr 385000 192000 20000 597000
Less: FC 480000
117000
PV RATIO 0.24730737
BEP 1940904.52
BEP (Units) 28140.7 12864.3 4020.1
One basket 35a+16b+5c
Contr per basket 385 192 20 597
BEP (BASKETS) 804.0201005
 A B
SP 10 12
VC pu 5 10
Contr 5 2
FC 561600.000
Sales mix 1
4 3
sales per basket 40 36 76.000
Contr PER BASKET 20 6 26.000
BEP (NO OF BASKETS) 21600.000
BEP (No of units) 86400 64800
BEP (Rs) 864000 777600 1641600.000
PV RATIO 0.342
BEP (Rs) ###

Sales mix 2
4 4
sales per basket 40 48
88.000
Contr PER BASKET 20 8
28.000
BEP (NO OF BASKETS) 20057.143
BEP (No of units) 80228.57 80228.57
BEP (Rs) 802285.71 962742.86 1765028.571
PV RATIO 0.318
BEP (Rs) ###
Satwahan enterprises Budget
First draft Suggestion 1
Advt
No of units 10000 12000
SP 30 32
Less VC PU
DM 8
DL 6
V OH 1 15 15.875
Contr 15 16.125
Total Contr 150000 193500
Less FC 140000 168500
Profit 10000 25000
PV R 0.5 0.5039063
BEP 280000 334387.6
BEP Units 9333.333333 10449.612
gestion 1

11069.77
32

8
7 =x*4
0.875 =x*.5 15.875 4.5 7.875 1.75
16.125
178500
168500
10000 10000
Satwahan entr
Budget First draft Revised R1
SP 30 32
LESS VC pu
DM 8 8
DL 6 7 4X 1.71
V OH 1 0.875 .5X
VC pu 15 15.875
Contr 15 16.125
No of Units 10000 12000
Total Contr 150000 193500
Less FC 140000 168500
Profit 10000 25000 10000
PV Ratio 0.5 0.50390625
BEP 280000 334387.596899225
1.75
Ayur Pharma
X Y Z
Sales 200000 400000 250000
Less: VC
DM 100000 150000 125000
DL 30000 20000 25000
V OH 10000 20000 25000
Total vc 140000 190000 175000
Contr 60000 210000 75000
Less: FC 35000 50000 25000
Profit 25000 160000 50000
PV RATIO 0.3 0.525 0.3
BEP 116667 95238 83333
Contr per DM
cost 0.6 1.4 0.6
Rank 2 1 2

close

X Y Z
Sales 200000 733333.333333333
Less: VC
DM 100000 275000
DL 30000 36666.6666666667
V OH 10000 36666.6666666667
Total vc 140000 348333.333333333
Contr 60000 385000
Less: FC 35000 50000 25000
Profit 25000 335000 -25000
PV RATIO 0.3 0.525 #DIV/0!
BEP 116667 95238 #DIV/0!

MOS =SALES - BEP

MOS% =MOS/SALES
Total incr in Y
850000

375000 +125000
75000
55000
505000
345000
110000
235000

Contr 175000

Total
933333.333333333

375000 1.8333333333 Incr in capacity of Y

66666.6666666667 =275000/150000
46666.6666666667
488333.333333333
445000
110000
335000
Z

-125000

75000 100000
Pranav Chem
Budget Proposal 1 Proposal 2
DM 30 30 30
DM 24 24 24
V OH 18 18 18
VC pu 72 72 72
SP pu 152 151.30 144.4
Contr pu 80 79.30 72.4
No of units 110000 121000 132000
Total Contr 8800000 9595000 9556800
Less FC
Prod OH 3000000 3200000 3300000
Admn OH 1800000 1800000 1800000
SD OH 1800000 2095000 2300000
Total FC 6600000 7095000 7400000
Profit 2200000 2500000 2156800
PV R 0.5263 0.5241 0.5014
Margin of Safety 25%
=MOS/SALES
MOS=SALES-BEP
BEP =FC/PVR
BEP 12540000 13537067.74 14759116.02
SALES =BEP/.75
16720000
Proposal 2 a Proposal 3 Proposal 4
30 30
24 24
18 18
72 72
167.2 92 142.76
72.4 95.2 20
132596.6851 100000 20000
9600000 9520000 400000

3200000 300000
1800000
2100000
7400000 7100000 300000
2200000 2420000 100000
0.5694 0.2174

12469747.9