A STUDY ON COST VOLUME AND PROFIT

OF
MANAKAMANA SELLER MILL PVT.LTD.

Submitted By:
DURGA DEVI KARKI
BBS 3rd Year
Exam Roll No:8350008
T.U. Regd. No: 7-2-835-0017-2011

A FIELDWORK REPORT
Submitted to:
TRIBHUVAN UNIVERSITY
EDENBURGH COLLEGE
BIRATNAGAR, MORANG

in partial fulfillment of the requirement for degree of

Bachelor of Business Studies

BIRATNAGAR
Shrawan, 2071
 FACULTY OF MANAGEMENT
TRIBHUVAN UNIVERSITY

RECOMMENDATION

This is to certify that the field work assignment report

Submitted By:
DURGA DEVI KARKI
BBS 3rd Year
Exam Roll No:-8350008
T.U. Regd. No: 7-2-835-0017-2011

A FIELDWORK REPORT
Entitled:
A STUDY ON COST VOLUME AND PROFIT
OF
MANAKAMANA SELLER MILL PVT.LTD.

Has been prepared as approved by this department. This field work assignment
report is forward for examination.

……………………
…………………… (Supervisor)
(Head of Department)
 Mr.Mohan Kumar Shrestha Mr.Kishor
Neupane
EDENBURGH
COLLEGE
Date: 2071/04/…………
Biratnagar, Nepal

ACKNOWLEDGMENT
A field work report is useful and challenging material growth out of
the modern approach in business studies. Scopes of field work report writing
is open but is useful tools is building confidence to the youth. The field work
reports makes to know now they have been operated and whether the
theoretical knowledge obtained is the some faced or party confused.
Therefore to reduce the theoretical logic about the real transaction,
candidates must feel great gift of the field work report.
Just the study of theoretical aspects never improves the major terms of
candidates as an experienced. So, the deep study attempt will satisfy the real
conclusion a return from field work or this study expression. A study on
Cost, Volume and Profit analysis of Manakamana Seller Mill Pvt. Ltd.
I have explained in this report about purpose scope organization data
summary and conclusion. At first I have tried my best to give an
introduction and at the last phase of the report about A study on Cost
Volume and Profit of Manakamana Seller mill Pvt. Ltd.
To compute my report many persons have contributed and helped me to
bring this report I am thankful to my respective supervisor Mr Mohan
Kumar Shrestha and Principal Mr. Kishor Neupane I would like to
thank all the members of Manakamana Seller mill and to the management
team of this industry who help me by providing various data and information
related to this industry.

.............................................
 Durga Devi
Karki
Exam Roll
No:8350008
T.U. Regd. No: 7-2-835-
0017-2011
BBS 3rd Year

ABBREVIATION
% : Percentage
& : And
a/c : Account
B.B.S :Bachelor of Business Studies
B.S : Bikram sambat
DCL : Degree of Combined Leverage
Dept. : Department
DFL : Degree of Financial Leverage
DOL : Degree of Operating Leverage
F/Y : Fiscal year
MSM : Manakamana Seller Mill
No. : Number
P/L :Profit And loss
Reg. : Registration
Rs. : Rupees
T.U. : Tribhuvan University

Table of content
Page No
CHAPTER-1

INTRODUCTION
1.1 Background of the study
1
1.2 Literature survey
2
1.3 Statements of Problems
3
1.4 Importance cost volume and profit analysis
3
1.5 Purpose of the study
3
1.6 Assumption of the study
4
1.7 Limitation of the study
4
1.8 Method of data collection
4
1.9 Use of analytical tool
5

CHAPTER-2
PRESENTATION AND ANALYSIS OF DATA
2.1 Presentation of data
6
2.2 Analysis of data
7-14
2.3 Study of Result
15
CHAPTER-3
SUMMARY CONCLUSION AND RECOMMENDATION
3.1 Summary
16
3.2 Conclusion
16
3.3 Recommendation
17
BIBLIOGRAPHY
APPENDIX
 LIST OF TABLES
Tables
page No.
1. BEP
8
2. Cash BEP
9
3. DOL
11
4. DFL
12
5. DCL
14

List of Figures
Figure
Page No
Figure1. CM
8
Figure2. Cash BEP
10
Figure3. DOL
11
Figure4. DFL
13
Figure5. DCL
14