Académique Documents
Professionnel Documents
Culture Documents
1 (Part 1)
Part 2
The capacity can be increased in the following manner
1. The number of gear sets of gear box is less compared to the shafts needed for a gear bo
2. the shafts extra that have been produced can be used along the extra gears that we ha
63
53.55
box, so we can choose after every 4-5 shifts to convert H2 and S2 to geart hobbing and shaving ma
have manf. in this shift
Sr.No
Item
1 Gear Blanks
2 Cost of Gear Shaft blanks
3 Grear Housing
4 Gear Box Assembly Kit
5 Other Tools and consumables
6 packaging material
Total Cost Price of Gear Box
Selling Price of the Gear Box
Units Sold in 2013-14
Closing Stock of year
Total Units manufactured in 2013-14
Total Units to be manufactured in 2014-15
Total Cost of Manufacturing
Cost
S.No
2400
2800
6000
800
340
160
12500
1
2a
b
c
d
3
a
b
4
5
6
7
8
9
10
11
20000
11700
1125
12825
14580
160312500
1096
1350 GBE
1700 GBE
2275 GBE
2725 GBE
for gear
for shaft
for gear
for shaft
3425 GBE
for gear
2275 GBE
2130 GBE
1710 GBE
6075 GBE
for
for
for
for
1620
shaft
gears
shafts
gear box
495
Factor
Sales Realization
Raw Material Cost
Bougt out items
Rejections
packing material costs
Manpower
Direct
Indirect
Other cost tools and consumables
Plant O H and Power etc.
Repairs and Maintenance
Depreciation
Interest
Administrative and selling costs
welfare costs
[1-(2 to 10)] PBT
Profitability
After Changes(for
25% increase in
Current
profitability
256500000
291600000
66690000
75816000
87210000
99144000
1333800
1516320
2052000
2332800
11760000
0
4360500
21600000
5130000
7480000
7200000
5130000
1000000
35553700
Target PBT
13.861091618
PBT growth
11760000
0
4957200
21600000
5832000
7480000
7200000
5832000
1000000
47129680
44442125 -2687555
16.162441701
32.5591429303
Q.1 (Part 1)
Part 2
The capacity can be increased in the following manner
1. The number of gear sets of gear box is less compared to the shafts needed for a gear bo
2. the shafts extra that have been produced can be used along the extra gears that we have
Morning SEvening Sh
Night shift
90
90
78
56
56
48
22
19
22
63
53.55
box, so we can choose after every 4-5 shifts to convert H2 and S2 to geart hobbing and shaving ma
ve manf. in this shift