Cost Analysis
Autor: yogesh23 • December 15, 2015 • Study Guide • 467 Words (2 Pages) • 1,014 Views
Unit Cost Analysis
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Name-Yogesh Kelkar
Division-B
Roll No.-332243
Introduction-One and a half billion Indians have adopted a delicious, restful, moderate tea drinking tradition that serves their tastes, budget, lifestyle and sense of what is "socially acceptable". Today you find Chaiwala by the roadside, whether you travel far north and far south, far east and far west. Chaiwala are all over the country.
Ingredients required for Tea Preparation-
- Milk
- Sugar
- Water
- Ginger
Process of Making-
Step 1- Add tea to milk in saucepan over low heat. Use 4 teaspoons for every three cups. When making a single cup 1½ teaspoon.
Step 2- Once added, stir the tea continuously. Don’t leave. Use low heat to blew slowly to prevent the hot milky overflow (Add Ginger if you require).
Step 3- The milk will eventually boil into foamy bubbles, you will notice the colour has changed to caramel creamy colour, now just reduce the heat.
Step 4- Remove it from the heat, continue to infuse. The stronger you want the more you heat it.
Step 5- Now simply remove from the burner, allow the tea to settle a bit, and then filter it.
Step 6- After serve it into the cup, arrange your tea tray. It’s ready to serve.
Swot Analysis-
Strength-
- Fast service
- The product is directly in front of the customer.
- Affordable price
- Near College Campus
- Variety of choices
Weakness-
- Low consumer loyalty
- Lack of promotion/ offer
- No description or menu as such
- Hygiene
- Service is not quick.
- No sitting arrangement
Opportunities-
- Way to fast food industry
- New snack for making profit
- Growing market for snack food
- Communicate with customers through social network
Threats-
- Customer may decrease because of hygiene
- Rapidly growing Chaiwalas
- Rise in the cost of milk
- Water Availability
Cost Sheet for Chai Tapri Wala | ||
Total output=21000 units | ||
Paticular | Cost Per Unit | Total Cost |
|
|
|
Raw Material |
|
|
Sugar (150*35) | 0.25 |
|
Tea (23*300) | 0.328571429 |
|
Ginger (7.5*50) | 0.017857143 | 41325 |
Milk (600*48) | 1.371428571 |
|
Prime Cost | 1.967 | 41325 |
Work Expenses:- |
|
|
Fixed- |
|
|
Rent =15000 | 0.714285714 |
|
Depriciation On stove and Utensils (8000+5000) | 0.061904762 | 41072 |
Salary 9000 | 0.428571429 |
|
Variable- |
|
|
Electricity Induciton Cooker =1000 | 0.047619048 |
|
Gas Cylinder (2*1536) | 0.146285714 |
|
Work Cost | 3.365 | 82397 |
|
|
|
Selling and Distribution Expenses |
|
|
Diposable cups (3000) | 0.142857143 | 3000 |
Total Cost | 3.507 | 85397 |
Net Profit | 3.493 | 61603 |
Sales | 7 | 147000 |
...