Let's consider an example of calculation of the cost price for the production of tile paving polymer sand, which can be taken as a basis for compiling a business plan and feasibility study of production.
The data are relevant for January 1, 2011 for the Udmurt Republic. All prices are without VAT. For the calculation, a simplified system of taxation is taken.
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The work is carried out in two shifts, the duration of the shift is 12 hours. The productivity of one mold is 5.83 m 2 per hour. Thus, over a 24-hour period, the line issues 140 m 2 finished products.
The full cost of the complete set of equipment, including the cost of commissioning "turnkey" is: 2 382,780.00 rubles excluding VAT.
|Commissioning works||50 000.00|
|Hydraulic press||947 280.00|
|Press-form PP TP||220 000.00|
|Crusher of raw materials - waste *||385 000.00|
|Mixer 1 cubic meter.||213 500.00|
|TOTAL||2 382 780.00|
- A plastic crusher may not be necessary when using ready-made primary or secondary polymers, but this will lead to a rise in the cost of the product;
- The mixer can be replaced with a concrete mixer, but with loss of productivity.
The volume of finished products per month 140 sq. M. X 30 days = 4 200 sq. M. m
The payroll for the month is 130,000 rubles. : 4 200 sq. M. = Salary costs for 1m 2 is 30.95 rubles.
UST - 30%, gives 9.3 rubles. in the price of 1m 2
With a rental rate of 100 rubles per sq.m. the cost of renting production space will not exceed 10,000 rubles. Thus, the rental price for 1m 2 products is 2.38 rubles.
Composition of polymer sand mixture:
Average price in Russia:
In total, the cost of raw materials (polymer + sand + pigment) per ton is 5,000 rubles. Thus, the cost of raw materials per 1m 2 tiles is 139.5 rubles. For 1 piece 15.5 rubles.
Total electricity consumption per day will be 335.2 kW/day, in a shift for 12 hours 167.6 kW.
The cost of electricity for 1 kW/h - 4.03 rubles. Thus, the cost of electricity is 675.4 rubles. in 12 hours for the production of 630 pieces of tile, Consumption "for 1litke" will be 1.07 kopecks.
Amortization of equipment is established by the company independently
The cost of 1 m 2 tiles paving
|Cost element||for 1 m2|
|Premises for rent||2.38|
|Amortization of equipment||2.33|
|Cost of 1 square meter, rubles.||185.53|
|Overhead expenses, rub. (1%)||1.85|
|Market price of 1 sq.m., rub.||540|
|Profit before taxation per 1 sq. M., Rub.||352.62|
|Income tax (6%), rubles.||32.4|
|Profit c 1 sq. M, rub||320.22|
|Profit per day total, rub.||44 830.8|
|Payback period, days with 100% implementation||51|
Net profit for the day 44 830.8 rubles. Gross revenue per day 600 rubles. х 140 sq.m. = 75,600 rubles. &Nbsp; Net income/Gross revenue x 100 The profitability is 59.3%
This business is highly profitable as of 2017. The rate of return is 59.3%
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