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Cost Analysis On Cadbury India LTD PDF
Cost Analysis On Cadbury India LTD PDF
CADBURY OVERVIEW
• Cadbury India is a fully owned subsidy of Kraft Foods Inc.
• Snacks
• Beverages
• Candy
• Gums
Some key Brand In INDIA
Objectives
• Determine the fixed costs, variable costs and semi-
variable costs for the business.
• Identify the indirect costs (Overheads) for the
business.
• Is the profit volume ratio high or low for your
business? Examine the ratio critically.
• Prepare a standard cost sheet for your business using
imaginary numbers.
• Prepare an activity based costing statement for your
company using imaginary numbers.
'Fixed Cost'
A cost that does not change with an increase or
decrease in the amount of goods or services
produced.
Fixed costs for Cadbury are:
• Depreciation of factory machinery
• Office supervisor’s salary
• Rent
• Delivery vehicle insurance
Variable Cost
Depreciation of factory machinery Asset value 15000000 3000000 4000000 3000000 2700000 2300000
Maintenance cost Maintenance hrs 10000000 2500000 1800000 2000000 1300000 2400000
102320000
Total 2094000000 23000000 17000000 18800000 1012000000 0
Re-distribution of service depatment
expenses
Production departments Service departments
Particulars Total X Y Z A B
Particulars X Y Z
Profit-volume ratio:
2011 2012