Let us consider an example of calculating the prime cost of manufacturing polymer sand sewer hatches, which can be taken as a basis for compiling a business plan and a feasibility study of production.
All calculations are shown as an example. 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 done in two shifts, lasting for 12 hours. The productivity of one mold is 4 pieces per hour. &Nbsp; for a day the line issues 96 pieces of finished products, for a month 2 880 pieces
The full cost of the complete set of equipment, including the cost of commissioning "turnkey" is: 3 972 034 rubles without VAT.
|Commissioning works||50 000.00|
Hydraulic press for obichayki
Hydraulic press for cover
|Full mold molding 2pcs||693 000.00|
|Crusher of raw materials - waste *||385 000.00|
|TOTAL||3 972 034.00|
- 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.
- You can use one hydraulic press and produce parts in turn.
Thus, the cost of wages by 1pc. is 46.88 rubles.
UST - 30%, gives 14.06 rubles. in the cost of 1pc. finished products.
With a rental rate of 100 rubles per sq.m. the cost of renting production space will not exceed 10,000 rubles. Thus, the cost of renting for 1pc. product is 3.47 rubles.
Raw materials for the production of tiles:
Composite composition: 24.58% polymer, 75% sand, 0.42% pigment. Average price as of 04/01/2016 (polymer 18,000 rubles + sand 320 rubles + pigment 80,000 rubles) per ton.
Based on the data for 1 ton of composite:
1. Polymer - 4 424 rubles. 40 kopecks.
2. Sand -240 rub.
3. Pigment - 336 rubles.
Cost of materials is 5 000 rubles. for 1 ton of the mixture. A ready-made sewer hatch requires a weight equal to 32 kg. From a ton of the mixture we get 31.25 pieces. Thus, the cost of raw materials per 1 sewer is 160 rubles.
Total electricity consumption per day is 260.49 kW/day, a change over 12 hours 130.25 kW.
The cost of electricity for 1 kW/h - 4.03 rubles. Thus, the cost of electricity is 525 rubles. In 12 hours when manufacturing 48 hatches. Consumption per 1 hatch will be 11rub.
Amortization of equipment is established by the company independently
Cost of a single hatch
|Cost element||by 1.|
|Premises for rent||3.47|
|Amortization of equipment||8.12|
|Cost price 1 piece, rub.||243.53|
|Overhead expenses, rub. (1%)||2.43|
|Market price 1 pcs., Rub.||850|
|Profit before taxation for 1 pc., Rub.||604.04|
|Tax on profits (6%), rubles.||51|
|Profit c 1 pcs., Rub||553.04|
|Profit per day only, rubles (96pcs)||53,092|
|Payback period, days||74.8|
Net profit per day 53 092 rub., Gross revenue per day 800 rub. 96 pieces. = 76 800 rubles. &Nbsp; Net profit/Gross revenue x 100 Profitability is 69.1%
This business is highly profitable as of 2017. The rate of return is 69.1%
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