Analysis of Cadbury’s cost sheet
The cost sheet shows that in 2009 the company started with an opening stock of Rs 222.81 crores.After making a purchase of of Rs 832.28 crores it was left with a closing stock of Rs 199.82.Thus the raw materials consumed amounts to Rs 855.27.There is no direct cost.The total of factory overheads amounts to Rs 43.77 crores.The net works cost becomes Rs 899.04 crores as there is no work in progress.The administrative expenses include employee cost,depreciation and miscellaneous expenses amounting to a total of Rs 818.64 crores.The cost of sales is then Rs 1717.68.The company earns a profit of Rs 216.69 and then makes a sales of Rs 1934.37.
Analysis of Nestle’s cost sheet
The cost sheet shows that in 2009 the company started with an opening stock of Rs 43,49,117 thousand.After making a purchase of of Rs 24,50,317 thousand it was left with a closing stock of Rs 49,87,379 thousand.Thus the raw materials consumed amounts to Rs 18,12,055.There is no direct cost.The total of factory overheads amounts to Rs 25,97,095 thousand.With closing work in progress of Rs 86,545 thousand the net work in progress is Rs 43,22,605.The administrative expenses include employee cost, freight,transport, distribution,travelling,IT and MIS , maintenance and repairs,building,others,rates and taxes,training expenses,lab expenses,milk collection and district development expenses and miscellaneous expenses.The cost of production amounts to Rs 1,33,52,221 thousand and cost of goods sold becomes Rs 1,30,16,618 thousand.It incurs selling and distribution expenses amounting to a total of Rs 27,61,755 thousand.The cost of sales hence comes to Rs 1,57,78,373 thousand.With a profit of Rs 3,55,15,394 thousand the company made a net sales of Rs 5,12,93,767.
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