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CHAPTER-1
INTRODUCTION
INDUSTRY PROFILE
Every business organization aims at earning maximum profit, to achieve this objective companies reduces the cost and increase the volume of sales and production. Profit depends on the large number of factors; most important are the cost of manufacturing and the volume of sales Assembling cost is the aggregate of expenses of all assets devoured during the time spent making an item and Volume of offers is the amount or number of items sold by an organization in a specific timeframe. Alternate variables of benefit are the pieces of the pie, mark picture, rivalry, and cost of generation and so on.
Back is an existence blood of business without fund, the core of business association can’t work inferring there by normal passing ideal from considering birth of a business to its liquidation back is required. As the measure of business expands, the requirement for costing is correspondingly more in light of the fact that a cost is a successful device of arranging and control. Cost help in planning the different exercises of the associations with the outcome that every one of the exercises goes before as per the targets. Industrial manufacturing is a major growth sector for the Indian economy with diverse companies for the Indian economy including those engaged in manufacturing of machine, equipments, electrical and metal products, cement, building and construction material, rubber and plastic products and automation technology products
Manufacturing is the production of merchandise for use or sale using labor and machines, tools, chemical and biological processing, or formulation. The term may allude to a scope of human action, from handiwork to innovative, yet is most normally connected to modern creation, in which crude materials are changed into completed merchandise on an expansive scale. Such completed merchandise might be sold to different makers for the creation of other, more mind boggling items, for example, air ship, family unit apparatuses, furniture, sports gear or autos, or sold to wholesalers, who thusly pitch them to retailers, who at that point pitch them to end clients and customers.

Assembling designing or assembling process are the means through which crude materials are changed into a last item. The assembling procedure starts with the item outline, and materials detail from which the item is made. These materials are then adjusted through assembling procedures to wind up the required part.
Current assembling incorporates every single moderate process required in the creation and reconciliation of an item’s segments. A few ventures, for example, semiconductor and steel producers utilize the term manufacture.
Today link plate and bolster industry is an essential auxiliary industry supporting the foundation improvement at present on development. The development of this part is specifically connected to the execution of foundation advancement in the nation. India, being a rising center point of assembling and administration businesses, the development prospects for link plate and backings are great. All industry verticals expend link plate and backings amid the plant setup
The supporting links, link plate and backings have different applications, for example, supporting stages for concrete, compost, sugar factories and different businesses. Generally makes of link plate and backings additionally make gratings, towers and other creation structure required amid design set up. the link plate and bolster advertise is sectioned my parts, mechanical verticals and real players the emotionally supportive network is additionally ordered into welded and shot link plate emotionally supportive network. The request covers the production network, plant set up costs and the appropriation show
Expansive quantities of electrical designers have constrained detail learning concerning wiring frameworks. There is the inclination by specialists to abstain from getting to be associated with the points of interest of wiring frameworks, leaving the wiring framework determination and configuration to planners or temporary workers. Certain choices must be made for any wiring framework establishment, and these choices ought to be made in the plan and development exercises’ chain where greatest effect is accomplished at the most reduced conceivable cost. Conceding outline choices to development can bring about expanded expenses and wiring framework incongruent with the proprietor’s future necessities. Right on time in the venture’s outline life, the expenses and highlights of different material wiring frameworks ought to be equitably assessed in detail. Lamentably, such assessments are regularly not set aside a few minutes and cash included. Realize that these underlying assessments are critical and will spare time and cash over the long haul. The assessment ought to incorporate the wellbeing, trustworthiness, space and cost prerequisites of the venture. Numerous mechanical and business electrical wiring frameworks have inordinate introductory capital costs, superfluous power blackouts and require unnecessary support. Additionally, the wiring framework might not have the highlights to effortlessly oblige framework changes and developments, or give the most extreme level of wellbeing for the work force and the offices.
Link plate wiring frameworks are the favored wiring framework when they are assessed against proportionate channel wiring frameworks regarding security, constancy, space and cost. To appropriately assess a link plate wiring framework versus a channel wiring framework, a designer must be educated of both their establishment and the framework highlights. The benefits of link plate establishments are recorded beneath and clarified in the accompanying passages. • Safety Features • Dependability • Space Savings • Cost Savings • Design Cost Savings • Material Cost Savings • Installation Cost and Time Savings • Maintenance Savings
1.1 (a) CABLE TRAY SAFETY FEATURES
A properly engineered and installed cable tray wiring system provides some highly desirable safety features that are not obtainable with a conduit wiring system.Tray cables do not provide a significant path for the transmission of corrosive, explosive, or toxic gases while conduits do. There have been explosions in industrial facilities in which the conduit systems were link in the chain of events that set up the conditions for the explosions. These explosions would not have occurred with a cable tray wiring system since the explosive gas would not have been piped into a critical area. This can occur even though there are seals in the conduits. There does have to be some type of an equipment failure or abnormal condition for the gas to get into the conduit, however this does occur. Conduit seals prevent explosions from traveling down the conduit (pressure piling) but they do not seat tight enough to prevent moisture or gas migration until an explosion or a sudden pressure increase seats them. The October 6, 1979 Electrical Substation Explosion at the Cove Point, Maryland Columbia Liquefied Natural Gas Facility is a very good example of where explosive gas traveled though a two hundred foot long conduit with a seal in it. The substation was demolished, the foreman was killed and an operator was badly burned. This explosion wouldn’t have occurred if a cable tray wiring system had been installed instead of a conduit wiring system. A New Jersey chemical plant had the instrumentation and electrical equipment in one of its control rooms destroyed in a similar type incident.

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• In addition to explosive gases, corrosive gases and toxic gases from chemical plant equipment failures can travel through the conduits to equipment or control rooms where the plant personnel and the sensitive equipment will be exposed to the gases.

• In facilities where cable tray may be used as the equipment grounding conductor in accordance with the grounding equipment system components lend themselves to visual inspection as well as electrical continuity checks.

1.1 (b) CABLE TRAY DEPENDABILITY
A properly designed and installed cable tray system with the appropriate cable types will provide a wiring system of outstanding dependability for the control, communication, data handling, instrumentation, and power systems. The dependability of cable tray wiring systems has been proven by a 50 year track record of excellent performance.

• Cable tray wiring systems have an outstanding record for dependable service in industry. It is the most common industrial wiring system in Europe. In continuous process systems, an electrical system failure can cost millions of dollars and present serious process safety problems for the facility, its personnel and the people in the surrounding communities. A properly designed and installed cable tray system with the appropriate cable types will provide a wiring system of outstanding dependability for process plants
• Television communicate start offices and studios influence utilization of link plate to help to and course the substantial volumes of link required for their activities with a high level of steadfastness. It is difficult to have the wiring framework adaptability they require with a course wiring framework.
• Large retail and distribution center establishments utilize link plate to help their information correspondence link frameworks. Such frameworks must be trustworthy so that there are no blackouts of their persistent stock control frameworks. • Cable plate wiring frameworks have been broadly used to help cabling in both business and mechanical PC rooms overhead and underneath the floor to give deliberate ways to house and bolster the cabling. These sorts of establishments require a high level of reliability which can be gotten utilizing link plate wiring frameworks.
Today link plate have turned into a vital piece of modern and business development by offering speedy, temperate and adaptable answers for these issues. Link plate are equipped for supporting a wide range of wiring:
1.High Voltage Power Lines.
2.Power Distribution Cables
3.Sensitive Control Wiring
4.Optical Cables
Most cable plate frameworks are created from an erosion safe metal (low-carbon steel, hardened steel or an aluminum amalgam) or from a metal with a consumption safe complete (zinc or epoxy).The decision of material for a specific establishment relies upon the establishment condition (consumption and electrical contemplations) and cost.
Cable plate manufactured of expelled aluminum is frequently utilized for their high quality to-weight proportion, better obstruction than certain destructive conditions, and simplicity of establishment. They likewise offer the upsides of being light weight (roughly half that of a steel plate) and upkeep free, and since aluminum link plate are non-attractive, electrical misfortunes are diminished to a base. The items are framed from the 6063 arrangement amalgams which by configuration are sans copper compounds for marine applications. These composites contain silicon and magnesium in fitting extents to frame magnesium silicate, enabling them to be warm treated. These magnesium silicon amalgams have great formability and basic properties, and additionally magnificent consumption obstruction.
The irregular protection from consumption, including weathering, displayed by aluminum is because of the self-recuperating aluminum oxide film that ensures the surface. Aluminum’s protection from synthetic compounds in the application condition ought to be tried before establishment. Steel cable trays are fabricated from structural quality steels using a continuous roll-formed process. Forming and extrusions increase the mechanical strength.

The principle advantages of steel link plate are its high quality and ease. Weaknesses incorporate high weight, low electrical conductivity and generally poor consumption obstruction.
The rate of consumption will fluctuate contingent upon numerous components, for example, nature, covering or security connected and the piece of the steel. T;B offers completions and coatings to enhance the erosion opposition of steel. These incorporate pre-excited, hot plunge stirred (after manufacture), epoxy and unique paints. Hardened steel offers high return quality and high crawl quality, at high surrounding temperatures.
Treated Steel is impervious to dyestuffs, natural synthetic concoctions, and inorganic synthetic substances at lifted temperatures. More elevated amounts of chromium and nickel and a decreased level of carbon serve to build consumption opposition and encourage welding. Sort 316 incorporates molybdenum to expand high temperature quality and enhance consumption obstruction, particularly to chloride and sulfuric corrosive. Carbon content is diminished to encourage welding.
Warm Expansion and Contraction of Cable Tray
A The principle advantages of steel link plate are its high quality and ease. Weaknesses incorporate high weight, low electrical conductivity and generally poor consumption obstruction.
The rate of consumption will fluctuate contingent upon numerous components, for example, nature, covering or security connected and the piece of the steel. T;B offers completions and coatings to enhance the erosion opposition of steel. These incorporate pre-excited, hot plunge stirred (after manufacture), epoxy and unique paints.
Hardened steel offers high return quality and high crawl quality, at high surrounding temperatures.
Tempered steel link plate is roll-framed from AISI Type 316 treated steel.
Treated Steel is impervious to dyestuffs, natural synthetic concoctions, and inorganic synthetic substances at lifted temperatures. More elevated amounts of chromium and nickel and a decreased level of carbon serve to build consumption opposition and encourage welding. Sort 316 incorporates molybdenum to expand high temperature quality and enhance consumption obstruction, particularly to chloride and sulfuric corrosive. Carbon content is diminished to encourage welding.
Warm Expansion and Contraction of Cable Tray
A link plate framework might be influenced by warm development and withdrawal, which must be considered amid establishment.
To decide the quantity of extension join plates you require, choose the length of the straight link plate runs and the aggregate contrast between the base winter and most extreme summer temperatures.
To work appropriately, development graft plates require precise hole settings between plate.
The help closest the midpoint between extension graft plates ought to be moored, permitting the plate longitudinal development in the two bearings.
At the point when a link plate framework is utilized as a gear establishing conduit, it is imperative to utilize holding jumpers at all extension associations with keep the electrical circuit consistent
1.2 Theoretical foundation of the examination
Cost can be separated into two fundamental classes capital and working expenses. Capital cost is coordinated towards proposed use for new undertakings and regularly requires extraordinary discoveries. The working expense is coordinated towards accomplishing here and now operational objectives of the association of occasion, generation or benefit objectives in a business firms. Working expense might be sub-isolated into different departmental of the useful expenses.
In a manufacturing plant, creation volume are thought to be the quantity of units delivered thus it association must endeavor to lessen the generation cost. Generation cost alludes to the cost brought about by a business when producing a decent or giving administration. The level of generation relies on the financial matters of scale got from extensive scale creation. The level of generation might be changed because of finish, presentation of new item, exchange wretchedness or blast, increment sought after of item or may because of changes in offering cost of creation, thus to analyze this effect of changes in cost and volume of business on its gainfulness we utilize Cost Volume and Profitability Analysis.
Cost might be characterized as the measure of consumption brought about or inferable from a given things or to find out the cost of a given thing, cost speaks to the assets that have been or should be yielded to achieve a specific target forfeit might be immediate or backhanded Expenses is the cost or use which show up on the benefit and misfortune account on a given timeframe it speaks to the forfeit of assets for a financial advantages. Misfortunes is the measure of contrast between the costs and income when costs surpass income for a bookkeeping period another significance credited to misfortune is that it is inverse from typical business movement
Cost is fundamental in each stroll of our life – national, local and Business. A cost is set up to have powerful use of assets and for the acknowledgment of target as productively as would be prudent. Costing is an effective instrument to the administration for playing out its capacities i.e., detailing designs, coordination exercises and controlling activities and so forth., proficiently. For productive and powerful administration arranging and control are tow exceptionally fundamental capacities. Costing and cost control give an arrangement of fundamental methods for arranging and control.
A cost settles an objective as far as rupees or amounts against which the real execution is estimated. A cost is firmly identified with both the administration work and in addition the bookkeeping capacity of an association.
As the extent of the association builds, the requirement for costing is correspondingly more on the grounds that a cost is a powerful apparatus of arranging and control. Cost is useful in planning the different exercises, (for example, generation, deals, buy and so on) of the association with result that every one of the exercises go before as indicated by the target. Expenses are methods for correspondence. Thoughts of the best administration are given the down to earth shape. As the exercises of different division heads are composed at the truly necessary for the very achievement of an association. Cost is important to future to inspire the staff related, to arrange the exercises of various divisions and to control the execution of different people working at various levels. Framework might be influenced by warm development and withdrawal, which must be considered amid establishment.
To decide the quantity of extension join plates you require, choose the length of the straight link plate runs and the aggregate contrast between the base winter and most extreme summer temperatures. To work appropriately, development graft plates require precise hole settings between plate.

The help closest the midpoint between extension graft plates ought to be moored, permitting the plate longitudinal development in the two bearings. At the point when a link plate framework is utilized as a gear establishing conduit, it is imperative to utilize holding jumpers at all extension associations with keep the electrical circuit consistent
1.2 Theoretical background of the study
Cost can be separated into two fundamental classes capital and working expenses. Capital cost is coordinated towards proposed use for new undertakings and regularly requires extraordinary discoveries. The working expense is coordinated towards accomplishing here and now operational objectives of the association of occasion, generation or benefit objectives in a business firms. Working expense might be sub-isolated into different departmental of the useful expenses.
In a manufacturing plant, creation volume are thought to be the quantity of units delivered thus it association must endeavor to lessen the generation cost. Generation cost alludes to the cost brought about by a business when producing a decent or giving administration. The level of generation relies on the financial matters of scale got from extensive scale creation. The level of generation might be changed because of finish, presentation of new item, exchange wretchedness or blast, increment sought after of item or may because of changes in offering cost of creation, thus to analyze this effect of changes in cost and volume of business on its gainfulness we utilize Cost Volume and Profitability Analysis.
Cost might be characterized as the measure of consumption brought about or inferable from a given things or to find out the cost of a given thing, cost speaks to the assets that have been or should be yielded to achieve a specific target forfeit might be immediate or backhanded Expenses is the cost or use which show up on the benefit and misfortune account on a given timeframe it speaks to the forfeit of assets for a financial advantages. Misfortunes is the measure of contrast between the costs and income when costs surpass income for a bookkeeping period another significance credited to misfortune is that it is inverse from typical business movement
Cost is fundamental in each stroll of our life – national, local and Business. A cost is set up to have powerful use of assets and for the acknowledgment of target as productively as would be prudent. Costing is an effective instrument to the administration for playing out its capacities i.e., detailing designs, coordination exercises and controlling activities and so forth., proficiently. For productive and powerful administration arranging and control are tow exceptionally fundamental capacities. Costing and cost control give an arrangement of fundamental methods for arranging and control.
A cost settles an objective as far as rupees or amounts against which the real execution is estimated. A cost is firmly identified with both the administration work and in addition the bookkeeping capacity of an association.
As the extent of the association builds, the requirement for costing is correspondingly more on the grounds that a cost is a powerful apparatus of arranging and control. Cost is useful in planning the different exercises, (for example, generation, deals, buy and so on) of the association with result that every one of the exercises go before as indicated by the target. Expenses are methods for correspondence. Thoughts of the best administration are given the down to earth shape. As the exercises of different division heads are composed at the truly necessary for the very achievement of an association. Cost is important to future to inspire the staff related, to arrange the exercises of various divisions and to control the execution of different people working at various levels. Costs may be divided into two basic classes. Capital and operating costs. Capital cost is directed towards proposed expenditure for new projects and often require special financing.
The working expenses are coordinated towards accomplishing here and now operational objectives of the association for example, generation or benefit objectives in a business firm. Working expenses might be sub-isolated into different departmental of practical expenses.
A procedure by which business choices are examined. The advantages of a given circumstance or business-related activity are summed and afterward the expenses related with making that move are subtracted. A few specialists or examiners additionally manufacture the model to put dollar esteem on impalpable things, for example, the advantages and expenses related with living in a specific town. Most examiners will likewise factor opportunity cost into such conditions.

All type of organizations need frequent information about the business activity and plans accurately for the future, to control business results, to direct an enterprise towards achieving its goals and to make decision that affect the operation of the business. Information is vital for the management process for functions carried out by the managers namely, planning, controlling and decision making. In the goal of providing information, managerial accounting identifies, collects, measures, classifies and reports information that is useful to managers in fulfilling the management process.

Management accounting is essential for studying various concepts of cost concept in understanding , the managerial accounting is the field of accounting which deals with providing information including financial counting information to mangers for their uses in performance evaluation, control and management of cost and deterring the cost for financial reporting it is prepared to fulfill the need of the management
The managerial accounting is concerned with the data collection from internal and external sources analyzing processing , interpreting and communicating the information for use within the organization so that the management can more effectively plan, make decisions and control operations , the accounting statement and reports in managerial accounting are situations specific i.e. managerial accounting reports to fulfill the information needed for managers with respect to a specific problem, situation or decision.

Cost accounting is mainly concerned with the ascertainment of product cost and the technical od product costing and deals with only cost and price data, it is limited to product costing and procedures and related information processing .it helps management in planning and controlling costs relating to both products and distribution activities. These accounting system are closely linked as they use common basic data and reports.

Cost volume profit analysis is defined as a planning tool used by managers to evaluate the effective changes in the price, volume, variable cost and fixed cost on profit. This tool helps in understanding the contribution, marginal profit related to short term decision, target costing and transfer pricing. It is used in narrow and broader sense. In narrow sense it is worried about discovering “Emergency Point” i.e. level of action when the aggregate cost is equivalent to the aggregate deals esteem. In more extensive sense it is decides benefit, cost and deals an incentive at various levels of yield. This examination builds up the relationship of cost, volume and benefit.

Some organization have multiple product line, in such case this analysis plays an important role in the aspects of decision making and to know which product line have higher contribution to the profit than that of others. when a firm is faced with marginal problem which have cost volume and profit implications this analysis will be employed on making vital and reasonable decision , this problems are accrued in areas such as production planning , profit planning, make or buy decision, expansion or contraction product line, utilization of productivity capacity in a period of economic boom or depression. Cost volume profit analysis is used by organization manager to plan, to control and also to concentrate on the relationship among revenues, cost, volume changes, taxes and profit. It is also called as breakeven point.

The manufacturing industries are not relevant in decision making process. They don’t determine to which extent this analysis affects their decision. The problem is how to make use of the resources in order to achieve the objectives of profit maximization. The main objective of this analysis is to establish what will be the financial statement if a specified level of activity fluctuates. This breaks down isn’t a normal of past cost they are probably going to contain the past wasteful aspects and misstep.
Cost volume Profit breaks down is a consistent augmentation of peripheral costing It is based on the principle of classifying the operating expenses into fixed and variable. This analyzes helps in locating the level of output which evenly breaks the cost and revenue used in its broader sense; it means it determines the profit, cost and sales value at different levels of output. It establishes the relationship of cost, volume and profit.

Cost volume benefit breaks down is a negligible bookkeeping procedure that is worried about the impact of offers volume and item cost on working benefit of a business. It manages how working benefit is influenced by the adjustments in the variable cost, settled cost, offering cost per unit and the business blend of at least two distinctive item.
Cost volume benefit investigation centers around the quantity of units sold as the sole cost and income deriver, deals income is thought to be direct as far as nature of the units sold additionally strongly ordered as settled or variable as for the quantity of units sold along these lines in cvp variable increment just as the quantity of units sold this approach is predictable with the conventional item – costing framework , in which cost task is for the most part in light of at least one volume based cost drivers
The investigation depends on an arrangement of direct condition of a straight line and to know the division of variable and settled cost. The total cost is considered to be those cost that vary as the production volume changes. There is number of costs that vary or changes but if the variation is not due to volume change it is not considered to be variable cost .example: variable costs are direct materials and direct labor. Total fixed cost do not vary as volume level changes within the relevant range
One of the biggest advantages of cost volume and profitability analysis is that the calculations are simple. This analysis uses s standard set of formula that works for all the analysis techniques, they assume that all cost in the company are completely fixed or completely variable example: CVP analysis assume that a company sell one product or that if it sells multiple products that proportion of how much of each product is sold remains constant. This analysis helps the manager with the upside of having the capacity to answer particular practical inquiries required in business examination in light of the fact that CVP examination depends on measurable models, choices can be separated into probabilities that assists with the choice a making procedure.
This examination is imperative since it answers the most critical inquiry. This is certainly not an onetime inquiry also. This is a general appraisal. A businessperson needs to continue checking whether he is achieving the breakthroughs according to cost volume benefit investigation and will direct him for basic leadership process identifying with increment in settled cost, the speed of business activity and so forth
Cost volume benefit examination treads setup, assessment, material taking care of and comparatively movement costs as settled expenses since they are settled concerning number of units sold .this method outlines the impacts of changes in an association volume of action on its cost income and benefit. troughs of benefit looking for association examine the impacts of yield volume, on income , costs and net salary, with the assistance of CVP examination, administration accounts can decide the impacts of creating and offering at least one units on costs, income and benefit .moreover ,the impact of cost and cost changes on benefit can likewise be contemplated with the assistance of CVP Analysis.A main reason businesses use CVP analysis is to estimate how changes in selling price, sales volume, variable cost per unit and fixed costs affect profits. A business can also use CVP analysis to analyze existing or new business opportunities to determine a break-even point and potential profitability, including the sales volume required to reach a target profit. Managers can use this information in determining how to price products, how to market products and how to produce products.

Cost-volume-profit analysis estimates how much changes in a company’s costs, both fixed and variable, sales volume, and price, affect a company’s profit In cost-volume-benefit investigation, we are taking a gander at the impact of three factors on one variable—benefit. This is a capable instrument in administrative back and bookkeeping. It is a standout amongst the most broadly utilized devices in administrative bookkeeping to enable supervisors to settle on better choices
Cost-Volume-Profit (CVP) analysis is a supervisory accounting method that is interested in the impact of sales volume and item expenses on operating profit of a company. It handles how operating profit is influenced by modifications in variable expenses, taken care of expenses, available rate per system and the sales mix of 2 or more various items.

It is a technique of cost accounting utilized in supervisory economics. Cost Volume Profit Analysis is based upon identifying the breakeven point of cost and volume of products. It can be helpful for supervisors making short-term financial choices, as well as for basic instructional functions.

Cost-volume-profit (CVP) analysis is utilized to figure out how modifications in expenses and volume influence a business’s operating earnings and earnings. In performing this analysis, there are numerous presumptions made, consisting of:
– Sales cost per device is consistent.
– Variable expenses per device are consistent.
– Total set expenses are continuous.
– Everything produced is available.
Since activity modifications, Costs are just impacted.
– If a business available more than one item, they are available in the very same mix.

If that item ends up being unprofitable, the business will lose cash on each and every sale of that item. The business may raise the selling rate, cut production expenses or terminate the item completely. CVP & variable costing offer the tools to make this occur in a genuine company.

Cost-volume-profit (CVP) analysis is an essential action in lots of choices. CVP analysis includes defining a design of the relations amongst the costs of items, the volume or level of activity, device variable expenses, overall set expenses, and the sales mix. This design is utilized to forecast the effect on revenues of modifications in those specifications.

Cost volume and profit analysis assists in determining that exactly what would be the effect on the monetary outcomes of the business for a provided volume of production at a particular cost. The cost and cost likewise play their function in choosing the profit margin, the most important element for any company. Hence in short the cost volume and profit analysis assists in determining
The cost volume benefit investigation, ordinarily depicted as Cost Volume Profit Analysis, is an arrangement system that administration uses to gauge the future volume of movement, costs maintained, deals made, and incomes got. Basically puts, it’s a scientific recipe that figures how adjustments in deals and costs will impact profit in future spans.

The Cost Volume Profit Analysis categorizes all expenses as either taken care of or variable. These expenses successfully continue to be consistent. An example of a taken care of cost is lease.

Variable expenses, on the other hand, modification with the levels of production. A bike factory would categorize bike tire expenses as a variable cost.

Cost-volume-profit analysis is a tool that can be used by company supervisors making much better company choices. Amongst the tools in a company supervisor’s decision-making collection, CVP analysis offers among the more unbiased and comprehensive methods by which a supervisor can evaluate as well as forecast the course of company for the business and its workers.

CVP analysis supplies supervisors with the benefit of being able to address certain practical concerns required in company analysis. Due to the fact that CVP analysis is based on analytical designs, choices can be broken down into likelihoods that assist with the decision-making procedure
1.2 (b) Assumptions on Cost Volume and Profitability Analysis
Cost Volume and Profitability analysis assumptions are set with rules for examining the relationship between Sales Volume Cost and Profits. The conditions which are assumed to apply when CVP analysis is used are presented below
All variables remain constant except the volume:
This supposition recommends that volume is the main factor that can make cost and benefits change. Factors, for example, expanding item productivity changing deals blend and value levels are not considered.
2.Only one item is being delivered or there is a consistent deals blend.
CVP investigation just applies where one item is being inspected or if there are various items then they are constantly sold in same extents or mix.
3.Total expenses and aggregate income are straight capacities
This supposition recommends that the variable cost per unit and the offering cost per unit don’t change i.e they are not influenced by rebates.
4.Profits are ascertained utilizing variable (minimal) costing
Variable costing offices benefit investigation as it isolates variable and settled expenses and regards settled expenses as a period cost as opposed to endeavoring to distribute them to items.
5.Cost can be accurately divided into fixed and variable element
This is a key requirement of variable costing. The suggestion is that where there are semi variable costs, that they can be accurately split by using techniques such as high, low method.

6.The analysis applies only to the high low method
The relevant range is considered to be a sales volume range (e.g. Sales between 10,000 units and 80,000 units) within which the selling price and variable cost per unit remain constant .CVP analysis doesn’t apply outside of the boundaries of the sales volume range.

7.The analysis applies only to a short term horizon
CVP investigation analyzes the connection between deals volume, cost and benefit amid the time of one year and amid this time it is proposed that it would be troublesome this time it is recommended that it is hard to change offering value, variable and settled costs which is in concurrence with alternate suspicions.
CVP investigation looks at the relations between changes in the action and changes in all out deals income, expenses and benefit. it might give extremely helpful data especially to a business that is initiating tasks or confronting diverse financial action. It help by preventing how may units of item can be sold with the goal that the business “Equal the initial investment ” i.e. add up to cost, both settled and variable cost are secured by add up to deals income. It enables the business to consider the impact on benefits of different changes in working expenses and income, for example, diminishment in offering cost or cost of the item, to decide the business volume required to accomplish a particular benefit level and to set up the sum by which the present deals level can diminish before misfortunes are caused.

1.2(c) Importance of Cost Volume and profitability Analysis
The CVP investigation is particularly imperative helpful to administration as it gives an understanding into the impacts and entomb relationship of variables, which impacts the benefit of the firm. The connection between cost volume and benefit makes up the benefit structure of an undertaking. Consequently the CVP relationship ends up basic for planning and benefits arranging. Impacts the benefit of the firm. The connection between cost volume and benefit makes up the benefit structure of an undertaking. Consequently the CVP relationship ends up basic for planning and benefits arranging.
As a beginning stage in benefit arranging it decides the most extreme deals volume to keep away from misfortunes, and the business volume at which the benefit objective of the firm will be accomplished. As an extreme target it causes administration to locate the most beneficial blend of cost and volume. A dynamic administration utilizes CVP examination to anticipate and assess the ramifications of its short run choices about settled costs, minor costs, deals volume and offering cost for its anticipates a ceaseless premise.
Expenses are imperative in each phase of basic leadership. In day to day operations when the material cost are increasing the determination of price increase accordingly but considering the material will be another feasible solution. so whole decision making process is depend on managing cost in a optimum way to maximize profits and volume of sales. When management consider about capacity expansion the possible costs need to be calculated to see the feasibility. Even though the economics of scale can bring the cost down, the supplementary capacity expansion decision, management must look in to every extra cost that will be incurred as the potential to recover them.

When switching to lower cost material or to new supplier, we can take decision base on the total costs associated with the decision. This makes the management decision more accurate. Break even analysis also play major role in cost volume profit analysis we can understand the minimum amount of sales that we should make to recover our capital invested in the products. If the breakeven volume of sales can be achieved easily and market has the potential to make more sales we can take decision to invest in the product.

If there is potential to sale large amount we can attain economies of scales where product cost per unit getting lower while our profit margin per product increases .so there is a high collaborative relationship between cost, volume of sales and profits so it will be highly important I making decisions .

In analyzing the relationship between cost volume and profitability a company needs to classify its variable cost or fixed cost. The fluctuated changes in sales is expenses that is variable cost, while fixed cost remains constant with changes in sales.

1.2 (d) Advantages of cost volume and profitability analysis
The analyzes gives companies a strong insights into profitability of their product or services .this works by comparing different relationship such as the amount of goods sold and profits generated from the sale of those goods by breaking down cost into fixed versus variable. Main benefits of these analyzes is as follows:
1 .Decision Making
Analysis helps the management to make sound decision regarding distribution channel make or buy by showing y decision, pricing, production method etc by showing the relationship between cost volume and profit.

2. Fair Pricing
These analysis helps to calculate the breakeven point at which total revenue are equal to the total cost.

3. Determination of Margin of Safety
To determine the margin of safety that means to analyze the position above the breakeven point in determining which product is earning profit to the firm.

4. Determination of Breakeven Point
The calculation of breakeven point at which total revenue are equal to total costs helps in analysis.

5. Profit Planning
The analyzes assists management in profit planning by estimating the profit at different output levels.

6. Cost control
CVP analysis is an effective tool to control unnecessary production and distribution costs.

7. Budgeting
Management can prepare budget on the basis of CVP analysis because it provides relevant data and information about cost volume and profit
8.Product Selection
Cost volume profit analysis helps to select the most profitable product by analyzing the relationship between revenues and cost.

1.2 (e) Disadvantages of Cost volume and profitability
In a business environment the costs and prices cant remain constant throughout the year, a manager is forced to react and make necessary in prices and costs due to change in economic conditions customer bargaining powers, competitors etc.

All cost cannot be classified as fixed or variable. There is a huge rundown of costs which are neither settled nor variable however are semi variable or semi settled for instance: an utility or power receipt contains lease as a segment which stays steady independent of changes in use of no. of power units.

There are other factors also that impact the price reduction can reduce the variable cost and therefore the customers with knowledge of this change will demand a reduction in prices as well
Cost can be divided into fixed and variable costs but in reality many have fixed and variable elements and may not be easy to divide.

CVP analysis assumes that costs and sales can be predicated with certainty. However, these variables are uncertain and the management account must try to incorporate the effects of uncertainty into information.

Cost volume benefit investigation is a device that gives administration helpful data for administrative arranging and basic leadership. Benefits of a business firm are the consequence of connections of numerous elements. Such factors decide if we have benefits or misfortunes and whether benefits increment or lessening additional time. The many factors influencing the level of profits the following are
Selling Prices
Volume of sales
Variable costs on a per unit basis
Total fixed costs
Sales mix
To do an effective job in planning and decision making, management must have analyses which allow reasonably correct predications of how profits will be affected by a change in any one these factors . This analysis is a systematic method of examining the relationship between price, total sales revenue, and volume of production, expenses and profit. This analysis simplifies the real world conditions that a business enterprise is likely to face. They play an essential by giving the administration data with respect to budgetary outcome and if a particular level of action or volume varies, data on relative productivity of its different item, data on plausible impacts of changes in offering cost and different factors. Such information can help the management improve the relationship between these variables for example: an analysis of sales and cost data can be helpful in determining the level of sales volume of necessary for a business to achieve desired or targeted cost. This might be valuable in setting cost, choosing the items blend to offer, picking among elective advertising technique and breaking down the impact of cost increment or reduction on the benefit of the business undertaking.

During the short run the interrelationship prices, revenues, volume, cost, profits and sales mix are focused. The short run is generally considered for a period of one year which the production of a business enterprise cannot be increased and is limited to the available current operating capacity of the enterprise. The available plant facilities is limited to the production and therefore the plant and machinery cant increase their capacity during the short run, it takes time to reduce the capacity of plant and Machinery relatively on a constant quality of production resources. However some resources like materials and unskilled labour can be increased at a short notice .thus during the short run sales volume and short run profitability can only be vital may be founded uncertain. CVP analysis reveals the effect to changes in sales volume on the level of profits.

All expenses are classified into fixed and variable cost. Semi variable expenses are divided into their variable and fixed elements .this is important for pre-requisites to any CVP analysis and a proper understanding of them is essential for reliable conclusion based upon a knowledge of fixed and variable cost elements and CVP analysis it is possible to determine break-even sales volume, to compute the sales needed to generate desired profits and to supply answers to many questions that arise in planning and decision making.

1.2 (f) Techniques of Cost Volume and profitability
Cost volume and profitability analysis uses the following techniques to analyses the area of managerial planning and decision making.

Contribution margin concept
Break even analysis
Profit-volume analysis
Contribution margin concept:
This concept indicates the profit potential of a business enterprise and also highlights the relationship between cost, sales and profits. it is highly useful techniques for planning and decision making by the management. Contribution margin is the excess of sales revenue over variable costs and expenses. This margin, fixed costs and expenses are deducted giving finally operating income or loss thus this is used to recover or overcome fixed cost.
Breakeven analysis

Break even analysis tells the relationship and the variables influencing benefits and shows at what level cost and income are in balance. It is characterized as the point or deals levels at which misfortunes stop and benefit being the other way around, it portrays the level of offers at which benefit are zero and there is no misfortune. it fills in as a base including what number of units of item should be sold if an organization is to work without misfortune. At the breakeven point benefits being zero, commitment (deals variable cost) is equivalent to the settled cost .the breakeven point is achieved when settled expenses have been completely met, past the make back the initial investment
Profit volume analysis
Profit and losses are given on a vertical scale and units of items, deals incomes or level of action are given on an even line. The benefit and misfortunes at variable deals levels are plotted and associated by the benefit line .this deliberate at the point where the benefit line meets the flat line. This make back the initial investment is spoken to in P/V proportion since benefit and misfortunes anytime can be perused straightforwardly from the vertical scale, yet P/V diagram doesn’t plainly indicates how costs differ with movement

Margin of Safety
The margin of safety is sales volume of offers that the organization is offering over the earn back the original investment point. Like the make back the initial investment point, the edge of wellbeing can be communicated either in units or deals dollars. Be that as it may, the edge of security is regularly communicated as a level of offers. The initial phase in figuring the edge of security is to ascertain the earn back the original investment point in deals dollars. Once the make back the initial investment point is ascertained, this figure is subtracted from the real deals in dollars. This figure is the edge of security in dollars. To change over this to a rate, basically partition the edge of security in dollars by the genuine deals and different by 100
Target Profit
While knowing the make back the initial investment point is essential, most organizations would like to improve the situation than equal the initial investment. Regularly entrepreneurs will seek to an objective level of benefit. CVP examination enables proprietors to compute the level of offers require to accomplish this objective. To compute target benefit in deals dollars, add the objective benefit to the organization’s aggregate settled expenses and afterward separate by the commitment edge. This will reveal to you the level of offers that you have to accomplish to meet your benefit objective. On the off chance that you are occupied with computing the objective benefit in units, at that point as opposed to isolating by the commitment edge, simply partition by the commitment edge per unit.

Important of the study
In the competitive world the hey factor are cost, process, turnover and profit and these are factor, which no mangers can ignore.

The study of cost volume profit helps the management or firms to know which of their product result in large profit margin
It will afford the management the opportunity for knowing changes in cost, which occur as result of shift in policy concerning products produced
The effect of changes in the mix procedure and sold and the behavior of cost in relation to different sales
1.4 Need of study
The study is carried out to analyze the financial data related to cost and volume.

The study will help the company to identify its growth opportunity.

It will assist management to apply various financial tools such as financial leverage and profit volume ratio to study the changes on profitability.

This study also helps in decision making
CHAPTER -2
REVIEW OF LITERATURE AND RESEARCH DESIGN
3.1 Review of literature
A Literature review is a secondary data sources generally associated with past research in a particular topic and it involves in surveys of articles, books and sources relevant to particular topic or research studies. The main objective of review of literature is the understand the research gap between the scholar study and my study.

Author: Jay Hickman Jay Hickman in his article he clarifies maintaining a fruitful private venture required to capable route of numerous decisions made by a consistently changing commercial centers this cost volume benefit investigation is a viable instrument that can enables its client to answer vital inquiries, for example, “what cost should the item or administrations to be charged? Which of the item or administrations is more beneficial and what is the best working influence level for business given current economic situations?” He says that understanding settled and variable cost is vital before the investigation to be utilized settled, semi variable, variable cost must be resolved. Deciding these bunks is an exceptionally helpful instrument in itself, however that is another issue.
In his article he say that variable cost are specifically influenced by deals volume and a few different advantages are demonstrated, for example, breakeven point , commitment edge and working use this helps the little part in dissecting at which deals income takes care of every single settled cost for the years in addition to every factor cost up to that business point and furthermore helps in knowing general commitment edge for your business and how negligible commitment is advantageous he likewise tell that without understanding the working influence this entrepreneurs doesn’t have important data that could settle on best choices
According to Hamid salehi in International Journal in 2014 explains analysis of cost volume and profit is a mathematical expression of production economic and it is method of analyzing how different marketing decisions and operational decisions will effect on interest. In his journal he says that cvp analysis is used for measuring economic characteristics production of a needed how to obtain a desired level of profits
From his journal it is analyzed that how management can take various decision on the production based on the market fluctuations, he also explains the how cost volume profitability influences the economic characteristic of production and the profit of the firm can be determined.

According to Galutier et at (2001), cost volume profit analysis is the systematic examination of the inter relationship between selling price, sales and production volume, cost, expenses and profit. He explains that analysis is to be a commonly used tool providing management with useful information for decision making.

This helps in understanding and making vital and reasonable decision when a firm is faced with managerial problems which have cost volume and profit implications.

Gauison et at (2003) is a study of interrelationship between the following factors like prices of product, volume or level of activity, per unit variable cost, total fixed cost, mix of products sold and state further the cost volume profit analysis is a key factor in many decision including choice of product lines, pricing of products, marketing strategies and utilization of productive facilities
The study helps the management to understand the relationship between various factors that affecting the cost of production and also to analysis the marketing strategy and also to utilize the productive facilities and this can be analyzed in using different level of activity in analyzing the data.

According to sadiq rabiu abdullahi and bello abiodum sulaimo in IOSR Journal of business and management cost volume profit analysis have no significant difference between the application and awareness of analysis, they explains that most of the small business enterprises ignorantly applied in the course of doing their business .it also shows that small business enterprise can apply cost volume analysis to great advantage as it aids the management decision making process
From their analysis it is understood that CVPA and other management accounting tool can be used to small business enterprises in order to improve their productivity , the study deals with application of cvpa analysis how it has a effected the small and medium industries in decision making .

According to Alexandru Joan Cuza in 2008, explains separating fixed and variable cost helps gathering relevant cost related information useful in short term decision making, such as for instance, profit estimation for the following time interval. He says that forecasts of the generation, deals and organization costs and without bounds wage of the different specialty units of an organization and the utilization of basic leadership and equal the initial investment investigation is progressively required in a questionable unsafe condition

3.2 Statement of Problem
Every company has the major problem of controlling its cost. There are various factors which lead to variations in cost, some factors are controllable and others are non-controllable factors. The company takes the benefit of large scale production which has a major impact on cost of production.

This study is based on analyzing how the cost controlling techniques have an impact on the profitability of the company.

3.3Objective of study
To calculate the breakeven point, marginal safety etc and identify the reasons for variation in cost and its resulting impact on the profits of the company
To study the cost volume and profit relationship and evaluate and its impact on profitability of Fixotech Engineering Pvt Ltd
To analyze the degree of operating leverage of the organization and its impact on cost of production
3.4 Scope of the study
This research will involve a study of overall cost volume profit analysis. It will help the management to know the relationship between cost and profits. The cost will be evaluated using various tools to analyze its impact on profits. The study will be based on an engineering company and the researcher will be using the company’s financial data for a period of five years.
This study assists in evaluation of performance for the purpose of control and also to assists in formulating policies by showing the effect of different price structure on costs and profits .

This is useful to the company for evaluating new strategies and to compete in the market by adopting various cost controlling techniques in the process of manufacturing.

Research Methodology
Research methodology is a systematic way to analysis the research subject and it may be understood as a science of study how research are done scientifically. It is a way to solve problem in systematically. According to Redman and Mary research is defined as a “systematized effort to gain new knowledge”
The secondary data is collect from the annual report of Fixotech Engineering System Pvt Ltd for the five financial years and the various record maintained in the financial data .

3.6 Research Design
Research Design is conceptual structure within which the research is conducted. A research is the course of action of conditions for the accumulation and investigation of information in a way that intends to consolidate the significance to the examination purposes. Research constitutes the blue print for the gathering. The exploration configuration utilized for the examination is scientific and elucidating research outline
Sources of Data
Primary Data
Primary data is the data collected for the first time by the researcher.
Secondary Data
Secondary data is the data already collected by some other researcher which is available in journals, research papers, magazines etc.

Secondary data is collected for this research from the company website, company financial statements, annual reports, newspapers and books etc.

3.6 Methods of Data Collection
PRIMARY DATA
Primary data is the data collected for the first time by the researcher. There is no primary data used in this research
SECONDARY DATA
The secondary data is to be collected from the financial review of the company it consists of Balance and cost sheet which already been collected and analyzed by someone else the secondary data may either be published data or unpublished data
3.7 Plan of Analysis
The data for this research will be collected through secondary sources i.e Company’s financial statements, annual reports, website of the company etc. The data collected will be analyzed by the researcher using various tools of break-even analysis, CVP analysis, marginal costing tools etc.

The data analyzed will be presented in the form of tables and charts
ANALYTICAL TOOL
The following are the various analytical tools applied
Fixed over heads
Variable over heads
Contribution
Profit volume ratio
Break even sales
Limitation of study
For this analysis last five years financial statement alone is taken.

This study is confines only with cost volume profit analysis of Fixotech Engineering Pvt Ltd
Some data are not given because of confidential
Study is based on the secondary data available from annual report

CHAPTER-3
Company Profile
Fixotech Engineering System Pvt Ltd was established in the year 2003, in Abbigere Bangalore is a top players in the category Cable Tray Manufactures in the Bangalore. This will know establishment acts as a one stop destination servicing customers both local and from other parts of Bangalore. They trust cap consumer loyalty is as imperative as their items and administrations have helped this foundation accumulate an immense base of clients which keeps on developing step by step. The business representatives’ people that are committed towards their individual parts and put in a great deal of impact to accomplish the normal vision and bigger objectives of the organization.
Soon, this business means to extend its line of items and administrations and take into account bigger customer base. In Bangalore, this foundation possesses a conspicuous area in Abbigere. It is an easy assignment in driving to this foundation as there are different methods of transport promptly accessible. It is known to give top administrations in the accompanying classes: – link plate makes, link plate merchants, modern link plate fabricate. It has developed good relationship with its customers, suppliers and service providers enabling it to provide quality, cost effective of product and services. It is run by young and dynamic team with a vision to serve the society by providing employment and generating revenue to the Nation. Fixotech clients include some of the top companies.
Many of the manufacturing processes are vertically integrated within the Fixotech plant. This gives the company complete control of quality at each stage of manufacturing and the facility to offer excellent levels of service. Customizing products and systems is now a specialty of the operation
Innovation and application of new technology as per the customer requirements derived from logical thinking and collaborations with some of leading manufactures has earned the company and excellent reputation for providing quality product and services. It aims in providing safety environment and also its specialization lies in providing customized solution. The company worked on multifarious project with the aim of satisfying the customer needs and want. It aims in providing safety environment and also its specialization lies in providing customized solutions.

Fixotech considers its customers as business partners and takes utmost care to ensure that customers are not just satisfied but they are delighted by the services. Fixotech motivates its employees to give top most priorities to its customers because the very success and sustenance of the company mainly depends on the goodwill of its customer.

Fixotech has a dedicated team of professionals who are well qualified, competent, well trained and experienced.

Fixotech uses high grade and superior quality sheets which are subject to the quality checking right from the material procurement by QA team to make effectively designed and precision engineered products ensuring durability and high performance for the customer. The finished product also undergoes a stringent quality checking before it is being released for dispatch to the customer.

Product is designed according to the customer requirements and is handled by experienced engineers who have vast knowledge in the specific product. The employees are well trained for erection, commissioning calibrations and troubleshooting. Marketing and design engineers of Fixotech are competent to capture the specific requirements of the customers and convert it into comprehensive design.

Having worked with clients from various sectors helped organization to growth and has gained exposure to Domestic requirements in terms of quality, cost, delivery schedule, culture and values, Fixotech expands its units to Kochi and Coimbatore.

Fixotech Engineering considers product as its pride and quality as its assets.

Fixotech Engineering System Pvt Ltd offers its clients:
Wide range of products
Highest manufacturing facility
Competitive prices
On time delivery
Customization as per customer needs.

Assured Accuracy and Safety
Vision mission statements
MISSION:
Our Mission is to create Smarter Engineering & Management Solution evolved by a technology driven team. The Mission is achieved by the following edicts.

Strong Engineering & Management skills by Design and Quality base.

Strict conformance and compliance to quality of equipment and work procedures.

Excellence in service to Customers & Clients
Honesty, Integrity and Transparency in all relationships.

Respect for the Individual
QUALITY IS NOT A MERE LABEL FOR US BUT IT IS AN ORGANICREALITY.

We provide turnkey solutions for company Bulk material handling needs for Crushing, Screening, conveying
.

Our expertise is based on nearly decade and half experience in designing custommaterial handling solutions for various sectors of Production Industry. The TurnkeyMaterial Handling Solutions can be a combination of Crushing – Screening -Conveying Systems coupled with Pneumatic Handling and cartridge dust extractionsystem are Engineered and Executed as per the needs.

Sources of Row materials and its Vendor
JSW Make
GR Sheets
CR Sheets
HRPO Sheets
From their authorized dealers
Mandot Steel corporation, Bangalore
Steel Centre, Bangalore
J.R & Co., Bangalore
Vardhaman Steel Traders, Bangalore
List of Materials used in Factory
GR/CR/HRPO Sheets
Welding coils
Angles/Flats
Non Corrosive Paints- used post welding
Bolt/Nut/Washers.

Safety Materials
Hand gloves
Aprons
Safety shoes
Earplugs
Goggles
Welding helmet/Shields
List of Testing Equipments
Measuring tapes
Vernier
Elco Meter
Weighing Machine
Micrometer
Customers of Fixotech
Saatva Group, Bangalore
Gopalan Enterprises, Bangalore
SJR Group, Bangalore
MJR Group, Bangalore
Mfar Construction, Bangalore
Purvankara, Bangalore
Kool homes, Kerala
Kumar Properties, Bangalore
Mantri Group, Bangalore
Brigade Group, Bangalore
Embassy Group, Bangalore
Sree Vatsa Real Estates, Coimbatore
Pricol, Coimbatore
SPR Group, Coimbatore
Martin Properties, Coimbatore
Trinity Arcade Pvt Ltd,Kochi
Desai Dreams, Kochin
L&T South City, Chennai, Bangalore
Sri Annapoorna Buildings
LCM Properties, Coimbatore
Turnkey Contractors
Jakson Ltd (For Kochin Metro)
Digitek Systems,Trivandrum (For U S Technologies)
Saint Jude Electricals & Saniwaress(Maar Sleeva Super Speciality Hospital,Paala)
Total Instrumentation, Kochi
Ideal Data Com (BPCL),Kochi
CTL Infocom,Kerala
Technomark,Trivandrum
Delstar,Kerala
Technip Ltd (Project ONGC Vashishtha)
Kef Infrastructure – PMHP – Hospital Project,Malappuram,Kerala
Electronics & Control Systems,Coimbatore
Devi Sree Electricals,Coimbatore
Base Electricals P Ltd
Sai Sree Electricals(Project : Vikram Sarabhai Space Station)
Sri Vari Sai AIM Electricals India Controls P Ltd
Sri Vighnesh Electricals
Sabi Engineering Company,Calicut(For Hospital Projects in Kerala)
Mechino,Kerala(V M Mall,Kerala)
E Security Systems (Project :Mahindra Comviva),Bangalore
Crown Electromechanical P Ltd (Project:Toyota Group,Bidadi)
Powered EPC Services Ltd(Various Substations across India)
Eltech Engineering (Project : Shoppers Stop Ltd)
Eneffen Technologies Pvt Ltd(SLK Software Services P Ltd)
SLS Electricals (HAL,Bangalore)
Mavin Switchgears & Controls P Ltd(Manyatha Tech Park)
Malnad Controls(Robert Bosch Ltd.,Bangalore)
Turnkey Contractors (Contd..)
Henry & Farad Pvt Ltd.,Kochi
Brigade Enterprises Ltd (SEZ),Kochi
Hyatt Hotel
Purvankara Builders,Coimbatore
BF Calicu – Pantaloon
Believers Church Hospital
Imbichibava Memorial Cooperative Hospital & Research,Malappuram
Pace Electricals Pvt Ltd
ABB Ltd
Amazon
Flipkart
Bharti Airtel Ltd
San Disk(Western Digital)
Carclo
HP Cyient Ltd.,
Societe General Global Solution Centre Pvt Ltd at TRIL Infopark Ltd.,Chennai
Clair Electricals Pvt Ltd
Manipal Group
RMZ Eco Space
Saravana Group of Companies
Hyundai, Sriperumbudur
Enfield, Sriperumbudur
Samsung,Sriperumbdur
KIA Motors, Ananthapur(AP)
Nelcast Ltd.,Nellore
Sivasakthi Electricals
Nokia
Kevin Care,Chennai
Skawin Chemicals,Chennai
Carborundam Universal Ltd., Chennai
Wipro, Sholinganallur, Chennai
Cavin Kare Pvt Ltd.,Assam
Yazaki Wiring Techniques, Chennai
Grobest Feeds Corporation Tirupur
The Chennai Silks, Chennai
Kale Breweries P Ltd, Trichy
U B Group, Chennai
Hwashin Automotive India Ltd., Sriperumbudur
Mando Automotive Technical Ltd
Power Enquest Services P Ltd
Tesko Ltd, Bangalore
Philips Ltd., Bangalore
Unibec Food Pvt Ltd, Bangalore
Concord Motors, Bangalore
Cyprus Semi Conductors P Ltd, Bangalore
Siemens Ltd
Concentrix Daksh Services India P Ltd
Kempagowda International Airport, Bangalore
Unimech
Kochin Metro
Karle Exports Ltd, Bangalore
IISER, Trivandrum
Kripa Electricals
ISRO, Bangalore
ETA Projects
Junnepper Projects
Boom Energy
M2, Manyata Tech Park
Leap Frog Engineering Services P Ltd
Griffith Lab
Biocon India Ltd
Vijaya Energy Plus Pvt Ltd
Embassy Group
Brigade Group
IBM
GreenSol
TRMN TOKI RIKA MINTA India P Ltd, Nelmangala
IMEC – Vemgal, Kolar
Vishwa Electricals
Ace Manufacturing Systems Ltd
Venkateswara Hatcheries Pvt Ltd
Overseas Customers
National Contracting Company, K S A(Power Plants in Africa)
Elect Systems Pvt Ltd, Marautious
Furgo (Marine Projects)
UTL Group
Gemini International (Merchant Exporter)
Actual User
Illogicon Control Automation P Ltd (Panel Board Manufacturer)
L & T Ship Building Ltd
Tebma Ship
Pipava Shipping
Texmo Group,Coimbatore
CRI Pumps,Coimbatore
Seiger Equipments Pvt Ltd.,Coimbatore
Royal Classic Mills P Ltd,Tamil Nadu
B K S Textiles P Ltd.,Tamil Nadu
M S Elastic & Tapes P Ltd., Tamil Nadu
Theni Anantham Group,Tamil Nadu
Ashoka Textiles,Tamil Nadu
Sri Ganapathy Silk Sankaran Koil P Ltd
Gandhi Social Services
Carborundum Universal Ltd,Kochi
Hindalco Ltd.,Kochi
Apollo Tyres Ltd.,Kerala
Malabar Commercial Plaza P Ltd
Arjuna Natural Extracts P Ltd
Malayala Manorama Group
Amritha Institute of Medical Science
Veer O Metals Pvt Ltd,Bangalore
Peps Industries Ltd
Basaweshawara Sugars Ltd,Bijapur
NSL Sugar Ltd
Carrier Refrigeration
Omni Matrix
Ajax Fiori
S M Air Management Systems
Jindal Aluminium Ltd
Vacum Techniques P Ltd (Project : Heavy Water Board)
Kalyani Global (Project – HAL)
Lakshmi Vacuum Technologies P Ltd
PRODUCTS
Fixotech Engineering Pvt Ltd manufactures of Cable trays and Allied Support system. All these products are manufactured in various sizes and types as per the requirements of the customer. These products are made available in different surface like Hot Dip, Electro Plated, Powder Coated and Painted.
Ladder Type Cable Tray
These are enormously utilized as a part of shifted ventures for circulation of energy all through the premises. Stepping stool Cable Trays comprise of two longitudinal side rails or rungs and these have uniform separation between them. We fabricate them in compliance with the most recent mechanical progressions and utilizing quality guaranteed crude materials, for example, gentle steel that is stirred. Inferable from all, our offered plate are hugely sought after among the majority.
Salient features:
Light weight
Easy to dismantle
Seamless quality
Rust resistance
Easy to install
Seamless performance
Perforated type Cable Trays
Perforated Cable trays acclaimed for ideal quality and simple activities. These items are accessible in various frosts and plans and can be altered according to the useful region. These items are exact in measurements and re erosions safe in nature.
Silent Features
High strength, insulativity, inflaming retarding and corrosion resisting
Light weight
Low cost
Easy to install
With long lifetime
Floor race ways
Floor Raceway incorporates different dividers to isolate the links. It covers are either Screw write or welded type that are manufactured utilizing premium quality crude material. These ground surface raceways are principally used to convey organizing links in IT and unified businesses. Our range is very recognized for its quality highlights, for example, protection from erosion, quality and sturdiness.
Floor Junction Box
Floor Junction Box that find application in raceways, flooring for attempt cable and other purposes. These boxes are extensively used for connecting wires and also allow easy access when repairing is required. Made from high grade raw material, our under floor junction boxes are corrosion resistant and have high load bearing capacity. Further, these are provided by us in standard as well as customized sizes to clients.

Cable Tray for Marine Application
Marine type cable tray system incorporates different dividers to isolate the links. It covers are either Screw write or welded type that are manufactured utilizing premium quality crude material. These ground surface raceways are principally used to convey organizing links in IT and unified businesses. Our range is very recognized for its quality highlights, for example, protection from erosion, quality and sturdiness..

Solid Bottle Cable Tray
Generally used for utilized for negligible warmth producing electrical or media transmission applications with short to middle of the road bolster traverses 5 to 12 feet.The fundamental explanation behind choosing strong base link plate (with covers) is the worry of EMI/RFI protecting assurance for exceptionally touchy circuits. A strong base steel link plate with steel covers gives a decent level of protecting if there are no breaks or gaps in the finished establishment.
The strong base link plate framework has a disservice in that dampness can develop in the link plate. This can be controlled by boring 1/4 inch deplete gaps in the base of the link plate at three foot interims (at the center and extremely close to the sides) if the link plate isn’t being utilized for EMI/RFI protecting.
A few architects and planners indicate strong base link plate (frequently with covers) in the conviction that every single electrical circuit must be completely encased by metal. The link plate are simply supporting links that are intended for such establishments. Link disappointments in link plate runs seldom happen. Link disappointments because of link bolster issues in link plate are nonexistent.

Silent Features
•Non-ventilated consistent help for fragile links with included link security accessible in metallic and fiberglass
•Solid base metallic with strong metal spreads for non-plenum appraised link in natural zones
•Standard widths of 6, 12, 18, 24, 30 and 36 inches
•Standard profundities of 3, 4, 5 and 6 inches
•Standard lengths of 10, 12, 20 and 24 feet.
6.Trough Cable Tray
For the most part utilized for direct warmth creating applications with short to middle of the road bolster ranges—5 to 12 feet
Attributes:
•Moderate ventilation with included link bolster recurrence—with the base design giving link bolster each four inches.
•Available in metal and nonmetallic materials
•Standard widths of 6, 12, 18, 24, 30 and 36 inches
•Standard profundities of 3, 4, 5 and 6 inch
•Standard lengths of 10, 12, 20 and 24 feet
•Fixed rung dispersing of 4 crawls on focus
7.Channel Cable Tray
Utilized for establishments with restricted quantities of plate link when course is bothersome. Bolster recurrence with short to medium help traverses 5 to 10 feet
Attributes:
•Economical bolster for link drops and branch link keeps running from the spine link plate framework
•Standard widths of 3, 4, and 6 creeps in metal frameworks and up to 8 crawls in nonmetallic frameworks
•Standard profundities of 1/4 to 1 3/4 creeps in metal frameworks and 1, 1/8, 1 5/8 in nonmetallic frameworks
•Standard length of 10, 12, 20 and 24 feet.
8.Single Rail Cable Tray
For the most part utilized for low voltage and power link establishments where greatest link flexibility, side fill and speed to introduce are factors
Qualities
•These aluminum frameworks are the quickest frameworks to introduce and give the most extreme flexibility to link to enter and leave the framework
•Single hung or divider mounted frameworks in single or various levels
•Standard widths are 6, 9, 12, 18 and 24 inches
•Standard profundities are 3, 4 and 6 inches
•Standard lengths are 10 and 12 feet.
9.Wire Mesh Cable Tray
For the most part utilized for media transmission and fiber optic applications, introduced on short help ranges—4 to 8 feet
Attributes
•A work site, field versatile emotionally supportive network fundamentally for low voltage, media transmission and fiber optic links.
•These frameworks are commonly steel wire work, zinc plated
•Standard widths of 2, 4, 6, 8, 12, 16, 18, 20 and 24 inches
•Standard profundities of 1, 2 and 4 inches
•Standard length of around 10 feet.

SWOT ANANLYSIS
STRENGTHS:
The factory is located in the heart of the city ; has all infrastructure Facilities. They have quick movement of row material ; finished products. Due to its proximity, habitation movement of men and material are easy
A very good network, which ensure that the product reaches every loop and corner
An ISO 9001-2008 Certified company has its own brand image
Abundant availability of raw materials
WEAKNESS:
High oriented cause due to excessive Labour Force
Marketing Strategy lacks due to effective advertising and publicity
Needs updating with times in terms of plant and machinery
Unskilled labor coupled with excess labor hampers profitability
OPPERTUNITIES
The Cable Tray Manufactures is an expending industry and major company with its manufacturing expertise can call the shots if it reaches peak manufacturing capacity
Good market taps vigorously
At present it has good row material sources to enhance production
THREATS:
Competition from other manufacturing industry
To protect the financial interest
Government interference may reduce growth potential
CHAPTER-4
DATA ANALYSIS AND INTERPRETATION
ANALYSIS AND INTERPRETATION OF DATA
Analysis and Interpretation are the central step in the research process.

Analysis of data means studying the tabulated data in order to determine the facts or meaning. It involves existing difficult factors into simple form and putting the part together in new arrangements for the purpose of interrelation of the data. Thus the domestic of analysis is to submit the summarized collected data in such a way that provides answers to the questions the generated the research
Interrelationship is the searching for the meaning of research findings. Through interpretation meaning and implications of research becomes clear. Analysis of the study is not completed without the research study and interrelationship cannot proceed without the analysis of the data.

The main aim of this chapter is to present the resulted data if the study in the logistic and convenient from through simple graphs and charts and explaining them with simple description. It also aims at critical results of the research and also to find suggestions for the problems faced,
This chapter facilitates to easily understand the facts and figures

TABLE -4.1
TABLE SHOWING TOATL OVERHEAD ANALYSIS
FIXED OVERHEADS ANALYSIS
Particulars 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017

Factory Overheads
35%
30%
32%
43%
34%
Administration Overheads
40%
45%
52%
35%
38%
Selling ; Distribution Overheads
25%
25%
16%
22%
28%
ANALYSIS:
From the above table we infer that the administration overheads for the year 2012-2013 is 40% ,2013-2014 is 45%, 2014-2015 is 52% is highest of total cost, the selling and distribution overheads in the year 2012-2013 is 25% , 2013-2014 is 25% 2014-2015 is 16% 2015-2016 is 22% which shows the lowest total cost and the factory over heads 2015-2016 is 43% which is highest .it is assumed that it is good position ,
GRAPH4.1
GRAPH SHOWING FIXED OVERHEADS

INTERPRETATION
Form the above chart it is evident that fixed overheads analysis indicates over the 5 years the administration overheads contribute the major to the total cost in the year 2012-2013,2013-204and 2015-2016 and factory overheads gives major contribution in the year 2015-2016 and the selling and distribution in the year 2014-2015 shows lowest contribution when comparing to 5 years data hence fixed overhead in the company is in good position.

From the above graph we can say that the administration overheads in the year 2012-2013-2014 and 2015 is excellent when comparing to other overheads with 5 years data
TABLE -4.2
TABLE SHOWING VARIABLE OVERHEADS
VARIABLE OVERHEADS ANALYSIS
Particulars 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Factory Overheads
25%
27%
42%
25%
32%
Administration Overheads
36%
38%
25%
42%
33%
Selling ; Distribution Overheads 39%
35%
33%
33%
35%
ANALYSIS:
From the above table we infer from variable overhead analysis that factory overheads for the year 2012-2013 and 2015-2016 is 25%,2013-2014 is 27% 2014-2015 is 42%, 2016-2017 is 32% in which 2014-2015 shows the highest value
The administration over heads in the year 2012-2013 is 36%, 2013-2014 is 38%, 2014-2015 is 25%, 2015-2016 is 42% and in 2016-2017 is 33% were in 2015-2016 it indicates the highest
The selling and distribution overheads on 2012-2013 is 39%,2013-2014 is 35%,2014-2015 is 33% and same is 2015-2016 in the year 2016-2017 it shows 35% , in the 2012-2013 it how the highest
GRAPH4.2
GRAPH SHOWING VARIABLE OVERHEADS

INTERPRETATION
From the above graph the variable overhead analysis indicates over 5 years it is understood that the in the year 2014-2015the factory overheads shows highest when comparing and in administration overhead 2015-2016 shows the highest , the selling and distribution overheads shows highest only in the year 2012-2013
Hence form the above graph we can say that the variable overheads shows sight variation and also we can indicate that in the year 2016-2017 there is a slight difference between the overheads.

TABLE -4.3
TABLE SHOWING CONTRIBUTION
FROMULA
Contribution = Sales –Variable Cost
CONTRIBUTION
SL.NO
Year
Amount(in corers)
1
2012-2013
8.85
2
2013-2014
8.06
3
2014-2015
8.3
4
2015-2016
8.07
5
2016-2017
11.05
ANALYSIS:
From the above table the contribution is calculated using the formula sales-variable cost for 5 years the amount is in cores, in the year 2012-2013 it is 8.85 which indicated good position in the year 2013-2014 it shows 8.06 very it has reduced, in the year 2014-2015 it shows 8.3 which is very low in 2015-2016 it is 8.07 where the is a slight increase and in the year 2016-2017 it shows 11.05 were the company has shown highest contribution. which is considered that the company is in good position in the year 2106-2017 when compared to 5 years .

GRAPH4.3
GRAPH SHOWING CONTRIBUTION

INTERPRETATION
As the above graph shows that the contribution of the business is good in the year 2012-2013 the return is8.85 were we can see an decline in the year 2013-2014 the return is 8.06 and again there is a slight increase in the year 2014-2015 is 8.3 , there is decline again in the year 2015-206 is 8.05 and huge increase in the year 2016-2017 is 11.07 and it is considered as a good contribution in the business
Hence we can interpret that the contribution of the business has been generally raised in the year 2012-2013 the variations occurred in the year 2013-2014 and in 2915-206 where there is a decline but it gradually raised in the year 2016-2017 the company reached to good position.

TABLE -4.4
TABLE SHOWING P/V RATIO
P/V Ratio = Contribution/Sales *100
P/V RATIO
SL.NO
Years
Percentage
1
2012-2013
94%
2
2013-2014
93%
3
2014-2015
93.60%
4
2015-2016
92%
5
2016-2017
93%
ANALYSIS:
From the above table it understood that the p/v ratio is calculated on contribution/sales*100 for 5 years , the p/v ration is in percentage the total fixed cost of the organization is 10% based on this information it has been calculated in the year 2012-2013 is 94% ,2013-2014 is 93%, 2014-2015 is 93.60% when compared to all the 3years in the year 2015-2016 it p./v ration has been reduce it is 92% and in the year 2016-2017 it has increased by 93% . it is understood that the business earned more profit ratio in the year 2012-2013
GRAPH4.4
GRAPH SHOWING P/V RATIO

INTERPRETATION
As above graph represents the p/v ration of 5years in2012-2013 it has shown 94%, in 2013-2014 it has declined to 93% and in 2014-2015 there is an increase in the business is 93,60% and in 2015-2016 again decline which shows 92% and in 2016-2017 there is an increase by 93% , at the 5 years that is in the year 2012-2013 it is increased but there was a decline in the year 2015-2016 but they are increased in 2016-2017
Hence we can tell that the company has a fluctuation in its business position as the company has increased value in the year 2012-2013 and then on 2016-2017 this shows that the company has been improving
TABLE -4.5
TABLE SHOWING BREAK EVEN SALES
Breakeven sales = Fixed Cost/ P/v Ratio
BREAK EVEN SALES
Sl.No
Year
Amount (in corers)
1
2012-2013
1.16
2
2013-2014
1.33
3
2014-2015
1.5
4
2015-2016
1.63
5
2016-207
1.87
ANALYSIS:
From the above table the break even sales analysis is calculated using the formula for 5 years the amount is in cores, in the year 2012-2013 it is 1.16which indicated good position in the year 2013-2014 it shows 1.33 which has increased in the year 2014-2015 it shows 1.5 which is very low in 2015-2016 it is 1.63 where the is a slight increase and in the year 2016-2017 it shows 1.87 were the company has shown highest contribution. This is considered that the company is in good position in the year 2106-2017 when compared to 5 year
GRAPH4.5
GRAPH SHOWING BREAK EVEN SALES

476250194945
INTERPRETATION
As the above graph shows that the contribution of the business is good in the year 2012-2013 the return is1.16 were we can see a increase in the year 2013-2014 the return is 81.33 and again there is decline in the year 2014-2015 is 1.5, there is increase again in the year 2015-206 is 1.63 and huge increase in the year 2016-2017 is 1.87 and it is considered as a good contribution in the business
Hence we can interpret that the contribution of the business has been generally raised in the year 2012-2013 the variations occurred in the year 2013-2014 and in 2015-206 where there is a decline but it gradually raised in the year 2016-2017 the company reached to good position
TABLE -4.6
TABLE SHOWING BREAK EVEN SALES IN PERCENTAGE
BREAK EVEN SALES IN PERCENTAGE
Sl.No
Year
Percentage

1
2012-2013
12.30%
2
2013-2014
15.50%
3
2014-2015
16.93%
4
2015-2016
18.60%
5
2016-207
15.70%
ANALYSIS:
From the above table it understood that break even sales in percentage is calculated for 5 years , based on this information it has been calculated in the year 2012-2013 is 12.30% with an increase in 2013-2014 is 15.5again an increase in,2014-2015 is 16.93% when compared to all the 3years in the year 2015-2016 it has and increased value of 18.60% and in the year 2016-2017 it has declined 15.70% . the break even sales percentage has been increased and decline in the year 2016-2017.

GRAPH4.6
GRAPH SHOWING BREAK EVEN SALES IN PERCENTAGE

INTERPRETATION
As above graph it understood that break even sales in percentage is calculated for 5 years , based on this information it has been calculated in the year 2012-2013 is 12.30% with an increase in 2013-2014 is 15.5again an increase in,2014-2015 is 16.93% when compared to all the 3years in the year 2015-2016 it has and increased value of 18.60% and in the year 2016-2017 it has declined 15.70% . the break even sales percentage has been increased and decline in the year 2016-2017
Hence we can say interpret that the break even sales is percentage has been gradually raised from 2015-2016 that there is a decline in the year 2016-2017 but the company is still leading in good position.

TABLE -4.7
TABLE SHOWING BREAK EVEN POINT
BREAK EVEN POINT
Sl.no
Years
Breakeven point
1
2012-2013
58732
2
2013-2014
0
3
2014-2015
0
4
2015-2016
639209
5 2016-2017 922338
GRAPH4.7
GRAPH SHOWING BREAK EVEN POINT

TABLE -4.8
TABLE SHOWING MARGIN OF SAFETY
MARGIN OF SAFETY
Sl.No
Year
Amount( in Lakhs)
1
2012-2013
4.18
2
2013-2014
-24.57
3
2014-2015
-22.38
4
2015-206
11.85
5
2016-2017
16.32
ANALYSIS:
From the above we infer that margin of safety is calculated for 5 years , based on this information it has been calculated in the year 2012-2013 is 4.18 and there is loss in the year 2013-104 (24.57) were it is carried forward in the year 2014-2015 is (22.38) and then there was increase in the profit in the year 2015-106 11.85 and in the year 2016-2017 it has increased 16.32 this tell that the business has been improved.

GRAPH4.8
GRAPH SHOWING MARGIN OF SAFETY

INTERPRETATION
As the above graph shows that the contribution of the business is good in the year 2012-2013 the return is 4.18and there is loss in the year 2013-2014 the return is(24.57) and again there is decline in the year 2014-2015 is (22.38), there is increase in the year 2015-206 is 11.85 and huge increase in the year 2016-2017 is 16.32 and it is considered as a good contribution in the business
Hence we can interpret that the organization has incurred loss in the year 2013-2014 and same loss is carried to 2014-2015 and an increase in the year 2015-2016 and in 2016-2017 it has reached in good position.

TABLE -4.9
TABLE SHOWING MARGIN OF SAFETY RATIO
MARGIN OF SAFETY RATIO
SL.NO
Year
Ratio
1
2012-2013
0.87
2
2013-2014
0.84
3
2014-2015
0.83
4
2015-2016
0.81
5
2016-2017
0.84
ANALYSIS:
From the above data we can infer that in the year 2012-2013 the margin of safety ratio is .87 and there was decline in the year 2013-2014 is .84 and the same in 2014-2015 is .83 and in 2015-2016 is .81 and there was an increase in the year 2016-2017 is .84 this infer that the business is leading in good position
GRAPH4.9
GRAPH SHOWING MARGIN OF SAFETY RATIO

INTERPRETATION
As above graph we can infer that in the year 2012-2013 the margin of safety ratio is .87 and there was decline in the year 2013-2014 is .84 and the same in 2014-2015 is .83 and in 2015-2016 is .81 and there was an increase in the year 2016-2017 is .84 this infer that the business is leading in good position
Hence we can say that the marginal ratio is 2012-2013 is the highest and then there was decline in the year 2015-2016 was loss and in 2016-2017 there was an increase
TABLE -4.10
TABLE SHOWING OPERATING LEVARAGE
Sl.no
Years
Operating Leverage
1
2012-2013
10.15%
2
2013-2014
11%
3
2014-2015
10.70%
4
2015-2016
10%
5
2016-2017
11.23%
ANALYSIS
From the above table we can infer that the operating leverage is been calculated ,in the year 2012-2013 it is 62.8% is good and in 2013-2014 it is 74% is highest in 2014-2015 it was declined to 39.6%, in the year 2015-2016 it is 35% and in 2016-2017 it was declined by 22.4% but the operating leverage is very low in the year 2016-2017
GRAPH -4.10
GRAPH SHOWING OPERATING LEVARAGE

INTERPRETATION
As above graph we can infer that the operating leverage, in the year 2012-2013 it is 62.8% is good and in 2013-2014 it is 74% is highest in 2014-2015 it was declined to 39.6%, in the year 2015-2016 it is 35% and in 2016-2017 it was declined by 22.4% but the operating leverage is very low in the year 2016-2017
Hence we can say that the operating leverage is highest in the year 2013-2014 and the lowest in the year 2016-2017 the increase in the profit shows that the volume of income tax is increased so the operating leverage is lesser.

+
GRAPH 4.10
GRAPG SHOWING COST VOLUME PROFIT FOR THE YEAR 2012-2013

INTERPRETATION
In 2012-2013 begin year the production unit and cost unit was nil when the production stared increasing the cost and sales of the product also started increases hence when the cost unit reached at 5ooo and the production unit reached at 590000units the breakeven point has been shown were there sales and total cost meet each other and from then the profit starts
From the above graph we can infer that the business is earning profit and certain point and it is in a good position
GRAPH 4.11
GRAPG SHOWING COST VOLUME PROFIT FOR THE YEAR 2013-2014

INTERPRETATION
As above graph we can infer that in the year 2013-2014 the production was very high and the company has faced los. The total cost was high and the sales was less,the production was high there was no breakeven point in this year
GRAPH 4.12
GRAPG SHOWING COST VOLUME PROFIT FOR THE YEAR 2014-2015

INTERPRETATION
As above graph we can infer that in the year 2014-2015 the production was very high and the company has faced loss because in the year 2013-2014 the loss was carried forward. The total cost was high and the sales was less, the production was high there was no breakeven point in this year
GRAPH 4.13
GRAPG SHOWING COST VOLUME PROFIT FOR THE YEAR 2015-2016

INTERPRETATION
As the above graph we can infer that in the year 2015-2016 the company has earned profit and the breakeven point when the total cost and sales intersect at the unit of 665790 units, the company has faced loss in the year 2014-2015 and gained profit from the year 2015-2016 has there sales increased.

GRAPH 4.14
GRAPG SHOWING COST VOLUME PROFIT FOR THE YEAR 2012-2013

INTERPRETATION
As the above graph we can infer that in the year 2015-2016 the company has earned profit and the breakeven point when the total cost and sales intersect at the unit of 665790 units, and gained profit from the year 2015-2016 has their sales increased and during this year the sales has been increased to 11(cores) and total cost was less
CHAPTER- 5
SUMMARY OF FINDINGS, SUGGESTIONS AND CONCLUSSION
FINDINGS
In fixed overheads, the administration overhead for the year 2012-2013,2013-2014and 2014-2015 is highest of total cost and selling and distribution overheads was lowest
Contribution Margin has shown an positive trend in the year 2016-2017 it indicated that the company is earning profit and leads a good position
The variable overheads analysis, the factory overhead in the year 2014-2015 is highest, administration overheads in the year 2015-2016 was highest and selling and distribution was lowest in all years.

The profit volume ratio shows where there is a fluctuations but the business still earn profit in the last year
Break even sales in the year 2016-2017 shows high profit volume this is very useful for the cost and profit planning and growth
It is found that in the year 2013-2014 the company has accrued losses an same was carried forward to 2014-2015 but during the year 2016-2017 it has increased.

High leverage is good since the revenue are increasing positive leverage this indicates that the return or investment on assets was more than fixed cost
The leverage margin of safety ration has be declined in the trade in last years
SUGGESTIONS
If it maintains the breakeven point for multiple product it will be beneficial for growth of the company
The company can maintain fixed cost as long as it bring some profit to the company
The margin of safety in the year 2013-2014 indicates that the company must concentrate on the sales
The level of profit volume ration is in variable manner there is increase and decrease in profit volume ratio years by year. so the company should maintain high sales to reduce the cost and to improve profit
The company can take necessary steps to invest certain amount into working capital. it will be useful to maximize the profits
Comparing the current asset and current liabilities there were a increase in the current assets and also in current liabilities, the company should manage to improve current assets and decrease in liability by increasing sales and high profit
The company can improve capital turnover in way of sales at reasonable price
CONCLUSION
The study was done at Fixotech Engineering System Pvt Ltd to find out the cost volume profit stability of the company with the help of balance sheet and profit and loss for five years after an extensive analysis it was found that the company should maintain fixed cost as long as it brings some profits. The total cost of production should be reduced in order to increase net operating income Managerial of Safety was found to be high
The company should focus on improving its cost margin is for coming years also it will be beneficial to the growth of the company, if it maintain breakeven point of products, high operating leverage is good since the revenue is increasing. The company can maintain the fixed cost as long as it brings some profit to the company
Last but not the least of this analysis, company or management must predict the profit as a wide range of volume and to determine the price of the products very carefully. Through this analysis the manger can easily take decision showing in its reports how utilization of available capacity sswill lead to increase in profits.

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