A

PROJECT REPORT
ON
COST SHEET OF CADBURY DAIRY MILK
FOR
ENTERPRENEURSHIP DEVELOPMENT
Submitted by:
SAPREM SHIVPUTRA KAVACHE

Under the Guidance of

MR. DINESH TARE

Department of Mechanical Engineering

G.V. Acharya Polytechnic, Shelu
Maharashtra State Board of
Techanical Education 2021-2022
 MECHANICAL BRANCH
THIRD YEAR

SR.NO STUDENT NAME ROLL ENROLLMENT

NO. NO.

1 SAPREM SHIVPUTRA 32 1911440090

KAVACHE
DAIRY MILK- INTRODUCTION

DAIRY MILK is a brand of milk chocolate currently manufactured by CADBURY,

except in the United States where it is made by the Hershey Company. It was introduced in
the United Kingdom in 1905by and now consists of a number of products. Every product in
the Dairy Milk line is made with exclusively milk chocolate.
Cadbury Dairy Milk remains at the top of the Indian Chocolate Market not only because of its
most delicious, best tasting chocolate but also because of its memorable communication.

The following are the details of 4,50,000 units of CADBURY DAIRY MILK
CHOCOLATE:

PARTICULAR TOTAL COST COST

PER
UNIT
RAW MATERIALS

Sugar = 3,00,000
Cocoa Butter = 3,00,000
Cocoa Solids = 3,20,000
Peanuts = 2,00,000
Milk Solids = 2,00,000 23,20,000 5.16
Chocolate Coated Raisins = 4,00,000
Almonds =3,00,000
Salt = 25,000
Apricot = 75,000
Honey = 50,000
Baked Beans = 1,50,000
DIRECT LABOUR

Set up = 20,000
Mixer = 1,80,000
Dough roller = 1,80,000
Cookie cutter = 20,000 7,00,000 1.56
Baker = 1,00,000
Timer = 20,000
Decorator = 80,000
Quality control = 1,00,000

Carriage on Material = 2,42,500 2,42,500 0.53

PRIME COST 32,62,500 7.25

FACTORY EXPENSES

A. Fixed

Depreciation on Plant & Machinery = 2,57,500

Rent = 1,50,000
Power & Consumable Stores = 1,50,000
Factory Insurance = 1,50,000 10,57,500 2.35
Supervisor’s Salary = 50,000

B. Variable

Electricity Charges = 50,000

Power & Consumable Stores = 1,00,000
Running Expenses of Machine = 1,50,000

FACTORY COST 43,20,000 9.60

OFFICE AND ADMINISTRATION EXPENSES:

Office Staff Salary = 10,00,000
Rent = 80,000
Computer = 1,20,000
Furniture = 3,00,000 19,80,000 4.4
Telephone = 10,000
Carriage Outward = 20,000
Depreciation on Furniture = 50,000
Salaries to Administrative staff = 3,70,000
Rent, Rates & Taxes = 30,000
COST OR PRODUCTION/COST OF GOODS 63,00,000 14.00
SOLD

SELLING & DISTRIBUTION EXPENSES

Advertisement (Print & By Local T.V. Channels) =

4,00,000
Petrol = 1,00,000 9,49,800 2.11
Delivery Vehicles = 2,50,000
Maintenance of Delivery Vehicles = 49,800
Packing Rates = 50,000
Bad Debts Written Off = 1,00,000

COST OF SALES 72,00,000 16.00

NET PROFIT (20% ON SELLING PRICE) 18,00,000 04.00

SALES 90,00,000 20.00