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Cost Analysis

Autor:   •  December 15, 2015  •  Study Guide  •  467 Words (2 Pages)  •  1,014 Views

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Unit Cost Analysis

[pic 1]

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

...

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