ACKNOWLEDGEMENT

I owe my sincere and heartiest gratitude to those respondents whose co-operation

ands u g g e s t i o n s h a v e g i v e n m e s u p p o r t t o a c c o m p l i s h t h e p r o j e c t r e p o r t
t i m e l y a n d successfully.T h e p r e s e n t w o r k i s a n e f f o r t t o t h r o w s o m e l i g h t o n
Plywood ManufacturingIndustry
. The work would not have been possible to come to the present shape withoutthe able guidance,
supervision and help to me by number of people.I owe my thanks to
Dr. (Mrs.) M.S.Deshpspande
Without her guidance it would have been impossible to complete the project. I owe my
sincere thanks to her for this esteemguidance, keen interest, constant inspiration and valuable
guidance. I am highly obliged to
Dr. J.V.Joshi sir
Head of the Department for providing necessaryfacilities and valuable guidance time to time.I take
this opportunity to thanks Dr
(Mrs.) L.N.Laturkar
madam and the entire facultymember o the SCMS family for their cooperation and guidance for the
completion of the project.I would also like to thank my friends Santosh, Jitu, Sandip, Umesh, Arif,
Mukesh, Ishan,Deepak. They helped me to keep myself jolly during my project. Dated: SANJAY
HINGANKAR

expenses
(100%)Total
11,11,621.001,33
,39,452.00
FIXED COST:Sr.NoParti
culars
P.M.P.A.0 1
W a g e s
( 2 0 % ) 2 7 ,

1 0 0 . 0 0 3 ,
2 5 , 2 0 0 . 0
0 02Power
and
fuels(10%)
1,600.0019,2
00.000 3 I n t e
rest on
w/c
(20%)9,38

6.001,12,6
3 2 . 0 0 04Inte
rest on term
loans
(80%)29,096
.003,49,152.
0 0 05Office,
selling ,
distributionexpe
nses

(90%)1 5 , 3 0 0 . 0 0
1,83,600.0006
Depreciation(1
00%)
75,625.009,07,
5 0 0 . 0 0 Tot a l
1,58,107.0018,9
7,284.00
COST OF THE
PRODUCTION

:-Sr.
noParticulars 1
month 1
year 0 1 R a w
materials
9,15,000.00
1,09,80,000
.0002Salar
y and
wages1,35,

500.0016,2
6 , 0 0 0 . 0 0 03
Other
manufacturin
g expenses1 2 , 0 0 0
.001,44,000.0
004Consuma
bles
12,000.001,4
4,000.000 5 R

epairing of
machine20,
000.002,40
, 0 0 0 , 0 0 06D
epreciation
@10%07Plant
and
machineries
65,833.007,90
,000.00Furnit

ure
1460.0017,50
0 . 0 0 Total
11,49,793.001,37
,97,516.00
31

ESTIMATED
SALE:Sr. noItems No
itemssold/monthPr
ice/itemMonthysale
sAnnually sales01
6mm plywood
sheets
3 * 6 2 1 7 2
0 1 5 , 1 2 0 .

0
4
3
6
9
0
9
0
,
*

0
0
4
4
1
0
6
.
0

1 , 8 1 , 4
. 0 0 3 * 8
9 6 0 3 2 ,
0 . 0 0 3 ,
, 6 8 0 0 .
4 * 6 5 0
0 4 8 , 0 0
0 0 5 , 7 6
0 0 . 0 0 4
8

5
01 2 8 0 6 4 ,
000.007,68,0
00.00T O T A
L 1 6 5 1 , 5 9 ,
7 6 0 . 0 0 1 9 ,
1 7 , 1 2 0 . 0 0
02
8 mm plywood
sheet

3 * 6 3 0 1 0
8 0 3 2 4 0 0 .
0 0 3 , 8 8 , 8
0 0 . 0 0 3 * 8
4 4 1 4 4 0 6
3 3 6 0 . 0 0 7
, 6 8 , 0 0 0 .
0 0 4 * 6 6 7 1
4 4 0 9 6 4 8 0
. 0 0 1 1 , 5 7

, 7 6 0 . 0 0 4
* 8 6 6 1 9 2 0
1 , 2 6 , 7 2 0 .
0 0 1 5 , 2 0 , 6
4 0 . 0 0 T O T
A L 2 0 7 3 , 1
9 , 6 0 0 . 0 0 3
8 , 3 5 , 2 0 0 .
0 0 03

12 mm plywood
sheet
3 * 6 4 4 1 4 4
0 6 3 , 3 6 0 .
0 0 7 , 6 0 , 3
2 0 . 0 0 3 * 8
6 6 1 9 2 0
1 , 2 6 , 7 2 0
. 0 015,20,640.00
4 * 6 1 0 0 1 9 2

0 1 , 9 2 , 0 0 0
. 0 0 2 3 , 0 4 ,
0 0 0 . 0 0 4*8
10025602,56,
000.0030,72,0
00.00
TOTAL

3006,38,08
0.0076,56,9
6 0 . 0 0 04
18 mm plywood
sheet
3 * 6 2 5 2 1 6
0 5 4 , 0 0 0 .
0 0 6 , 4 8 , 0
0 0 . 0 0 3 * 8
3 3 2 8 8 0 9 5

, 0 4 0 . 0 0 1
1 , 4 0 , 4 8 0 .
0 0 4 * 6 5 0 2
8 8 0 1 , 4 4 , 0
0 0 . 0 0 1 7 , 2
8 , 0 0 0 . 0 0 4
* 8 5 0 3 8 4 0
1 , 9 2 , 0 0 0 .
0 0 2 3 , 0 4 , 0
0 0 . 0 0 T O

T A L 5 8
, 2 0 , 4
8 0 . 0 0
1,92,29,760
32

PROFITABILITY:S r . n o P a r t
i c u l a r s
P . M P . A . 0
1 S a l e s 1 6
, 0 2 , 4 8 0 .
0 0 1 , 9 2 , 2
9 , 7 6 0 . 0 0
02Less Cost of
production11,4

9,793.001,37,9
7,516.000 3 G r
o s s profit4,52,6
87.0054,32,244.
000 4 L e s s
O ffi c e ,
s e l l i n g , distributio
n1 7 , 0 0 0 . 0 0 2 , 0 4
,000.0005Less
Interest on

loan@ 1 1 %
(PNB)46,93
3.005,63,1
96.00@8.5
%
(SIDC)36,3
70.004,36,4
40.000 6 N e
t
p r o f i t 3 , 5

2 , 3 8 4 . 0 0
4 2 , 2 8 , 6 0
8 . 0 0
BREAK EVEN
POINT
:Formula
used FIXED
COSTB.E.P=
_______________
CONTRIBUTION

CONTRIBUTION
=SALESVARIABLE
COSTCONTRIBU
TION=Rs 1, 92,
29,760.00-1, 33,
39,452.00=58,
90,308.0018,
97,284.00B.E.P=

_____________
X100 =32.21%