Strategic Analysis of

Income
operating

Past 2
=
 Dpp
=

C Electronic Firm )
Groza by TATA

wmkaa.to#psReEge

)
v -
per .

-0 look

2B@
 DPP :

→ Measure profitability of Individual

pdt .

C used in retail trade )

→
Helps Mgmnt
.
to take appropriate
decisions .

www.usedtoaccountforcosts#
→

( space for Transport

's
,
storing of goods ,

Refrigeration time .
etc .

1-

Benefits Categories
=
=

Better cost
Volume related
Analysis
-

Pdn Batch
Pricing decision
.

- -

Mgmt of Stores e - Overhead .

warehouse
Space
Rationalist
-

gmcntoy financing .

pelts
-

of
.
 BE Dress
.

Statement of Profitability for PIDK

kits
Particular Dolla 13 C D DK

Sp 60 80 100 120 50

-0 E
25 if

500.06
30.000
350.00
32 50
20

2090.00
DM

DL 15 is 18 20 f
Sg
6 2
vm.O@aotGFyG6fz.g
of DL

Couth
pu
19
34
42.8 42 IS
.
.

unity
"

No .

40000
× of

1360,000 1498,000 1260,000

Tota .by .mg
ON 5600,000

⑦ Discount (155000×50×201) 1559000

on DK .

Net Couth 9890001369000.1498000 1269000 4050,000

Total Couth :
9118,000
AL
5538,00
① OT Poem ( 589003
"

-
-

-0 Fe :
Gearing
G-
 Statement to chick Total time
segd
.

tF¥'s
oooh
A :
so
,o¥o :
50
,

est
I 40,000L
49000
:
13 :

35,000 42,000W
:
C

¥2µy
:

D 30,000
'

f. 33 . .
. . .
:

39900 he
(20/15)
E 200,000 66,666L
: 0-33 .
. . .
:

I fit
#

Total hrs .

Reed .
: 238,667
#

-0 Total hw Available
200,000
"

Single shift )
.

C
-

Overtime hours .
:
38,667
hours
Overtime hours @ 38667k

tamim
.

"

@ Premium @
E :
IT
 St
Profitability .

for
XYZ Ltd .

Pasteurian customer E Customer

I
540 Shoo
ff
-0 Discount @ Sf .
Cato Cato
Net SP 5130 5130

-0 Addi
Nodding
-
⑥D
Disc .

@ BY .
=

Net Gp 5130 4698

① VC :
4420 4420
=

Couth 710 278

you
.

X No units 350 SW
of
.

Total .
Couth 248,500 .
139,000
① order Proc .

cost 19000 Def 000

eqooo/qgw
No Deli
@
of
-

1,75W
.

(3500×5)
 WEA ants
µ P -

:
000%
119,000
= 221 ,

÷ No of
.

500W
zsou :

units
-

Prof
't
porously
permit
:
63143,238
✓
-

:C
④ Customer B)
Discontinuing =

Discant

Deeizoot@szp.u.x
END (1013×3500/13)
-

Rs 216,000 ps .

35,000

Intddllost 181,000
:
÷ soon

= Rs .

362T
 As can be Seen above ;
from

Discount is not acceptable

policy

as it results into a higher

cost Ps
of 181,00=01
-
.
 Edward Ltd
BE
.
.
-

Particular MT KG Mags .

11,000
Sf
⑦ VC 5,550
5500 AN 550
Coutts
X No .

of units . 200
IN 80

Total -
Couth 11000,000 5500,000 4400,000

qfqost.com/oog - -

✓
 By

,
AE
Olmec
=
①
:¥ .

smallpox
Large A
word
.

257160,000
padiadmt Werfel total
.

, 0×2 oxz oxy

125

Sales Value 169000 340,000 2550,000 1200,0003759000

Size ( 40,000 ( 20000

pH
- -

Corder
No ) xD X
9)

afforded
.

① Variable
too

1441000 2060,000
-4
:

3700036,000
68,000
⇐ Contribution
510,090
949.000 750,000

⑦ 1710
Ay
'

Disc .

two
→
aa
-

② drafts Fiona
c¥×% cash
① Regular ISN .
33N 2750 1125
Deliveries .

(375×436375×9) (375×6) (375×3)

÷tso¥26b54W96n32
-

①
Expedited
220 -

250
-

delivery

① Gen Ad
NP @ channel
.
120259
6,325 assist

104,750
)
 Analysis =

Total Sales Rename :

40,99000

⇐
-

A
÷

Hol lost
25¥ 12L

604 .

043

but
⇒ Disc .
@ LIST .

is
higher
it gives
AH tied for o as

Revenue
.

more than 601 .

of
=

⇒ Reduce No of orders for OXL

.

deliveries OX
⇒ Reduce Expedited for
,

constitutes of
⇒ ox , for majority Proffit
 AE Bookmark =
-

Lhp

Particulars PER NUH why

falls Rev . Appu *

sat ) .
250,000 237,500 312,500
,

Cnt
(7-462)
①
fates set .
:

) -

=
,

① Cash @
4372

63¥17
Disc
-

(250000-1250)×31 '
.

Net -
Sales 241,288 237,500 272,813

0 coals .

150, ooo
upto
187pA

Sales return
High
-

by WE
- order
proc
.

cost
kpedited④
Calo .

of
orders Tinny )
Sales return
-
T in
coset
visit
'

's with Sales

Reran Connie
T Sales Gilgit
-

in # of
hewer down .
 Particular pen mum why

Net Sales 941,2k 272,813

:O
4
③

izu
.
Order Taking f 120 boo
Proc .

(300×4)
.

Sales return proc

.

150
-

im

80,809
÷ 34192€
:÷÷÷÷÷f÷÷÷÷
A-domanse-btedbnt0.TT
.

e¥ 250 -

Sooo tooo -

Delivery
.

I so Non

Inventory CC .

toooo 9500 1250 '

PROFIT 70,688 61,112

µqq
'

Seles
% Amon .

MY .
 .

BE Airline
Guff
htt-

Particular cargo Passenger

Revenue -

420,000 4200,000

-0
Operating Exp 3600,000 2850,000

=
Couth 600,000 1350,000
-0
brn¥ptag
a) 512,000
T¥m°Y 128,000
( 640,000 in 200 : 800
)
trained )
CNO of Personnel
.
.

175,000 125,000
b) Jtightshednling
€800,000 ) (390011350µg
in 350 :
250

Aog flighty
Reservation Cost 210,000
c) Passenger
-

( All booked
by
ay)
air .

Net -

Profit 297,000 503,000

 I

XYZ Ornament Cath

Opi
-

Mangum =
✓ Ga -
XII

oof
A I

1-

Etfs

to
qpu of
622.5
:

FEE
VII.
:

28%0
Total Idols - : Rs .

120,09000

1-
@
DM 70%
304 . I

=
halsey

Presents 'm basis

Dink
&
Aesop on
of
.

Revised :

using APE
 D Statement
Profitability
.

Present CAbsosp.rs ) New C ABC )

Pasteurian
. .
. .

Star Dwarf star Dwarf

225 375 225 375

DMC
.

,%%
caa 7,9%5

.
Dhc :g÷c%%%¥
150 25 ID 2T
ergo

.
NEE
=

Merida go 15 29.5472

=
Labour 157T 26.gs 99.67 85.42
related .

⑧i¥¥
⑤E¥N3④wf④
lol .
 WE method
forrelated
"

Absorption
Cal .
Mat .

& Lab .

costs
→
.

HE
Dody
.

¥Fes¥
Totmdat .cat :& 09000
90, ooo

:2I①
.

Cost A 2250,000 750,00

Mat
'

:
.

( star ) .
-

8033€
-

CDM .
od ) (360000×8-32.1)
Total Von
Out
.

of cost
fs.30.co
.

Starry too
to
251 .

belongs -
29000W
Rs Goo ooo
B. 3600,000×251
-

,
.

= B. got Itf = Rs
 Present Scenario :
tobanocbted
I

Star Dodo

Tothtfbb :

fgoo ,
ooo 80,00000

taboos .

Isogon
ooo

c star
) -
-

Proportion
.

isnt 6.251 .

hab .
set @
oh )
:
Rs
. 840,000
cost

f- ¥
Dwarf

1575,000
18000W
←
on
¥000
525,000
u

÷ -

¥ I
26.25
=
 New Eod .
C ABI )
H

Star

:#
T Rs .
360,00×5902
61900
see
ff
Mat . .

Rs 295000

I
-
-
.

igoooxs
ooowib
.

pm

I
Deaf
:

20,000kt :

16%0,00

other
:
DW£f -

f.
Sgoooxs 49000
619000km
zgoqooox 1690001M
Rm_
619000
u
-

944262
RM= '

¥0
 EE C tabors's

Star :

÷ 7,9000
Dwarf
:

7×18000
6
28000
x 29000

other :
5 x fgooo
=
.

he

4%000
.

599000
=

SHE Dw€f
(849000×79,0%4)
¥00
(840.000×12,005
996,610 1708,47T
- -

19000W 29000W
=
99.67 =

85.42
=
=