Budget

ITEM QUANTITY RATE PER UNIT (IN RS.)

TOTAL (IN RS.)

BUILDINGLEASE AMOUNT (SECURITY) 1 4,28,120 4,28,120

TOTAL 428120

MACHINERYCONVECTION OVEN 2 25000 50000PLANETARY MIXER 2 20000 40000WORK STATION WITH FREEZER

1 60000 60000

COLD DISPLAY COUNTER 1 18000 18000ELECTRONIC WEIGHING MACHINE

1 3000 3000

BILLING MACHINE 1 3000 3000TOTAL 174000

UTENSILSRUBBER SPATULA 3 400 1200BAKING PANS 1 SET 3600 3600BAKING PLATES 2 900 1800BAKING TRAY 2 600 1200LADLES 3 40 120PERFORATED SPOONS 4 60 240WATER DISPENSER 2 4000 8000KNIFE SET 1 500 500TONGS 2 30 60WHISKS 2 100 200PLATES 50 50 2500PIPING CONES 1 SET 1000 1000CHOCOLATE MOULDS 1 SET

(PLASTIC)300 300

CHOCOLATE MOULDS 1 SET (ALUMINIUM)

500 500

TOTAL 21220

PROMOTIONBANNERS 10 550 5500COUPONS 100 3 300COUPON VALUE 100 100 10000PAMPHLETS 4000 0.4 1600NEWSPAPER ADVERTISEMENT

8 2000 16000

SHOP HOARDING 2000 1 2000

VISITING CARDS 100 3 300TOTAL 35700

ITEM QUANTITY RATE PER UNIT (IN RS.)

TOTAL (IN RS.)

FURNITURESTABLE 6 600 3600AIR CONDITIONER 2 23000 46000CHAIR 16 300 4800REFRIGERATOR 1 30000 30000COUNTER 1 2500 2500INSECT REPELLANT 1 800 800DUST BINS 4 70 280SCOOTY 1 30000 30000

TOTAL 117980

RAW MATERIALSCHOCOLATE BAR 100 110/KG 11000WATER CANS 50 30 1500SUGAR 20 25 500FLOOR CLEANING LIQUID 2 40 80FLOOR CLEANING DEVICE 1 60 60DUSTBIN POLY BAGS 50 1 50UTENSILS CLEANING SCRUBBER

4 10 40

UTENSILS CLEANING LIQUID 2 60 240TISSUE PAPER (PRINTED) 2000 10 PER 100 200APRON 5 100 500GLOVES 5 50 250PAPER PLATES 1000 20 PER 100 200PAPER CUPS 1000 20 PER 100 200PLATIC SPOONS 1000 25 PER 100 250BOXES 500 5 2500

TOTAL 17570

SHOP CUSTOMIZATION/6 MONTHSELECTRICIAN 2 DAYS 300/DAY 600ELECTRICALS 4000MASON 2 DAYS 150/DAY 300PLUMBER 1 DAY 200/DAY 200CARPENTER 2 DAYS 200/DAY 400CONSTRUCTIION MATERIAL 4000PAINT 1200PAINTER 1 DAY 250/DAY 250

TOTAL 10950

GRAND TOTAL 8,05,540

We require an amount of 8,05,540 rupees for starting the business. We are to take a loan

from the Axis Bank Branch in Besant Nagar, at an interest of 12.5%. We will be repaying the

loan at Rs.15000 per month.

COST

PRIME COST

DIRECT MATERIAL

DIRECT LABOUR

FACTORY OVERHEAD

INDIRECT Material

INDIRECT LABOUR

SELLING/ DISTRIBUTION

COSTRENT

CAPITAL

FIXED CAPITAL

SHOP MACHINES UTENSILS FURNITU

RE VEHICLE

WORKING CAPITAL

RAW MATERIALS SALARY PROMOTI

ONMAINTEN

ANCE

Monthly Expenses

The following assumptions have been made to calculate the monthly expenses:

I unit= 20 gms

Half days on Monday

S.p. of 1gm of choc= Rs.1.5

For 1 unit: (1.5* 20) + 2( making per unit)= Rs. 32/ unit

Average sales on Monday = 65 units each on an average

Average daily sales on week days( Tue, Wed, Thur) = 145 units each on an average.

Average daily sales on weekends = 250 units of each on an average.

Average sales per week = 65+ 145*3+250*3= 1250 units

Average consumption/ week = 1250*20gm= 25 kg

Average sales/month = 1250 units *4 = 5000 units

Monthly chocolate consumption = 25*4 kg = 100kg

ITEM RATE QUANTITY TOTAL (IN RS.)STAFFCOOK / HELPER 8000 3 24000DESIGNER 15000 1 15000MANAGER 25000 1 25000SHOP ASSISTANTS 6000 2 12000SOURCING AND DELIVERY MAN 7000 1 7000

TOTAL 73000

INFRASTRUCTURE

ELECTRICITY 8000SHOP RENT 35700WATER (MUNICIPALITY REFILL) 1000 3 3000

TOTAL 46700

RAW MATERIAL TOTAL 17570

GRAND TOTAL 137270

The approximate monthly expenditure is Rs.1,37,270.

Costing of a piece of chocolate weighing 20gm.

We have included the costing for a basic dark chocolate product. The product weighs 20

grams, inclusive of all the materials. The costing is to approximation.

ITEM QUANTITY RATE TOTAL (IN Rs.)DIRECT MATERIALCHOCOLATE 20gm 110/kg 2.2FLAVOURS 10gm 100/kg 1WATER AND OTHERS 1.5

TOTAL 4.7

DIRECT LABOURCOOK / HELPER 2.5HM GRADUATE 3

TOTAL 5.5

INDIRECT MATERIALTISSUE PAPER 1 0.15 0.2SPOON 1 0.25 0.2CUP/PLATE 1 0.3 0.3DISHWASHER 0.1

TOTAL .8

INDIRECT LABOURASSISSTANTS 2 2SOURCING 1.5

TOTAL 3.5

SHOP RENTAL 4.5

ELECTRICITY 1.6

GRAND TOTAL 20.6SHOP OVERHEADS @ 12% 2.52

TOTAL COST 23.12MARKUP @ 40% 9.24

RETAIL PRICE 32.368

Average piece price for 20gm chocolate = 32 rupees

Average piece price for 20 gm chocolate = 32 rupees

Daily Sales Forecast

The following are taken to be assumptions:

DAY UNITS SOLD RATE INCOME

MONDAY 65 UNITS at Rs.32 per unit Rs.2080

TUESDAY 145 UNITS at Rs.32 per unit Rs.4640

WEDNESDAY 145 UNITS at Rs.32 per unit Rs.4640

THURSDAY 145 UNITS at Rs.32 per unit Rs.4640

FIRDAY 250 UNITS at Rs.32 per unit Rs.8000

SATURDAY 250 UNITS at Rs.32 per unit Rs.8000

SUNDAY 250 UNITS at Rs.32 per unit Rs.8000

TOTAL: RS. 40,000/ WEEK

GRAND TOTAL: 1,60,000

HENCE PROFIT: TOTAL SALES- TOTAL MONTHLY EXPENSES 1,60,000- 1,37,270= Rs. 22, 730

Other deductions:

Loan: Rs. 15,000

HENCE REVENUE: 7730.