Project of Operational Procedurce BN

A STUDY ON ANALYSIS OF OPERATIONAL PROCEDURE AND COST MANAGEMENT
BPL CO
CHAPTER-1
INTRODUCTION
The Compliance Monitoring Team has created operational Procedure templates in

response to action items discovered in IRB directed audits, FDA audit and site visits, and
routine monitoring visits. These templates were designed in order to assist researchers in
establishing their own set of rules, or criteria, and to help study staff operate their
respective studies in an organized and consistent manner, that demonstrates adherence to
Federal regulations and Institutional guidance. The operational procedure templates and
the corresponding Case Report Form/checklists cover the basic categories of study
procedures and can be applied across studies. Operational samples are available below.
A cost management system is primarily concerned with producing outputs for

internal information users, using inputs and processes needed to satisfy management
objectives. A cost management system is not bound by externally imposed criteria that
define inputs and processes. Instead, the criteria that govern the inputs and processes are
set by people within the company.
OPERATIONAL PROCEDURE:-
INTRODUCTION:
OPs are utilized in various contexts by a vast array of entities, including those in the areas
of business, education, government, health care, industry, and the military. Although
categorical variations are inevitable, all OPs have in common the systematization of the
individual steps performed in the implementation of a repetitive task to create an overall
quality system. OPs first identify and summarize a task, describe its purpose, and specify
when and by whom it is to be performed .
, 1
Sree Kongadiyappa College, Doddaballapur.
BPL CO
MEANING:-
Are written instructions intended to document how to perform a routine activity. Many
companies rely on operational procedures to help ensure consistency and quality in their
products. Standard operating procedures are also useful tools to communicate important
corporate policies, government regulations, and best practices
DEFINITION:-
Is used in a variety of different contexts, including healthcare, aviation, engineering,
education, industry, military and civil servants.
When writing standard operational procedures, managers can choose a number of
different ways to organize and format them. Your goal is to create
a document that is easy for the reader to understand and helpful for the work at hand
OBJECTIVES:
The Objectives of operational procedure are:-
1. Ensuring Consistency in the Performance of Duties.

2. Regulatory and Legal Compliance.
1. Ensuring Consistency in the Performance of Duties.
Employees may believe that they are consistently performing duties but SOPs may
indicate the contrary. OPs provide an additional level of assurance of consistency. When
it is determined that consistency does not exist, there is the benefit of determining what is
deemed a best practice to follow. The value of consistency includes higher quality results
in operations and financial reporting. The result is enhanced creditability of operational
and financial reporting.
, 2
BPL CO
2. Regulatory and Legal Compliance

Writing a standard operating procedure with a regulatory body's requirements in mind
ensures that practices at your organization line up with industry expectations.
Documented procedures help to streamline internal and external audits as well. For
example, if your company maintains ISO certification, you can assist outside auditors by
providing written copies of your ISO-compliant procedures. They can then advise you
where exactly in the process workers are falling short.
FUNCTIONS OF OPERATIONAL PROCEDURE:

 Explanation of performance expectations.
 Standardization of activities.
 Training and reference document.
 Systems analysis and feedback.
 External communications.
 Regional Standard Operational Procedures/Protocols
 Comprehensive Emergency Management Plans.
 Mutual Aid/Automatic Aid Agreements
1. Explanation of performance expectations.

SOPs describe and document what is expected of personnel in the performance of their
official duties. As such, they provide a benchmark for personnel, an objective mechanism
for evaluating operational performance, and a tool for promoting a positive organizational
culture.
2. Standardization of activities.
SOPs identify planned and agreed-upon roles and actions. This information helps
standardize activities and promote coordination and communications among personnel.
SOPs also simplify decision-making requirements under potentially
3. Training and reference document.

Written SOPs can provide the framework for training programs, member briefings, drills,
and exercises. These activities, in turn, improve the understanding of work requirements
, 3
BPL CO
and help identify potential problems. A comprehensive SOP manual also serves as a self
study and reference document for personnel.
4. Systems analysis and feedback.

The process of researching and developing SOPs provides opportunities for managers to
compare current work practices with the state-of-threat in the fire service. Feedback from
outside groups, technical experts, and staff can help to identify potential problems and
innovative solutions.
5. External communications.
SOPs clarify the department’s operational philosophy and recommended practices. As
such, they may prove useful in communicating organizational intentions and
requirements to outside groups, or enhancing the public’s understanding of the fire
service.
THE OPERATIONAL PROCDURE MANAGEMNT PROCESS:
Some fire departments have never developed a formal set of SOPs. In other departments,
operating procedures are incomplete, out of date, badly written, poorly understood, or
inadequately enforced. Given the obvious advantages of well-designed SOPs, why is this
situation so prevalent in the fire service? Reasons might include:
• Lack of appreciation for the benefits of SOPs or the potentially disastrous

consequences of weak guidelines and operational systems.
• Belief that the effort required is too time consuming, complex, or controversial,
especially given other pressing organizational needs.
• Fear that written SOPs will unnecessarily limit flexibility and individual
discretion.
• Concern that SOPs open up the department to greater scrutiny from outside
groups and increased liability if incidents go bad.
The biggest reason that departments don’t have good SOPs, however, may be even more
basic. Many fire agencies simply have not established the management processes—
formal plans, personnel assignments, administrative systems, resource allocations—
needed to make SOPs a recognized and ongoing element of the organizational culture.
, 4
BPL CO
Without this emphasis and infrastructure, work gets delayed, and, over time, new
requirements may go unrecognized. Before you know it, existing SOPs have become
progressively outmoded, unused, and even dangerous.
The first step in solving this problem is deciding what needs to be done
ADVANTAGES OF OPERATIONAL PROCEDURE:
 Minimizing Learning Downtime.

 Reduced learning curve/training time for new employees.
 Ensured business continuity.
 Standardized processes.
 Delegating tasks becomes a no-brainer.
 Ensure that your clients are getting the best possible experience w
LIMITATIONS OF OPRATIONAL PROCDURE

 Central authority in bureaucracy makes it effective in organizing.
 It supports the hiring of specialized officials.
 It follows Standard Operating Procedure.
 It sets no room for favoritism.
 It allows for merit-based hiring and promotion.
 It plays an important role in policy making.
 It can hamper achievement of results in time.
 It breeds boredom and can affect productivity.
 It results to passive and rule-based human beings.
 It can result to inefficiency.
, 5
BPL CO
ANALYSIS OF COST MANAGEMENT
INTRODUCTION COST
Many of the terms are not new: cost reduction, target costing, total cost management, or
cost avoidance. These efforts have been targeted in several organizations. But how many
purchasing and supply organizations have adopted these tactics for the short-term gain
and how many have taken a strategic approach that spans several links in the supply
chain? More and more will be taking the strategic approach, focusing on strategic cost
management.
MEANING:
A standard cost is a planned or budgeted cost. It is commonly used to derive cost
variances, particularly in regard to production and inventory costs. The variances indicate
which costs need to be addressed by management.
A standard cost is based on engineering designs and production methodologies, which

can be attained under normal operating conditions.
DEFINITION:
Cost is defined as the monetary valuation of effort, material, resources, time consumed,
risk and opportunity forgone in production / delivery of a good or service. It is simply put
as the amount that has to be paid or given up for something to be acquired.
INTRODUCTION COST MANAGMENT
Many of the terms are not new: cost reduction, target costing, total cost management, or
cost avoidance. These efforts have been targeted in several organizations. But how many
purchasing and supply organizations have adopted these tactics for the short-term gain
and how many have taken a strategic approach that spans several links in the supply
chain? More and more will be taking the strategic approach, focusing on strategic cost
, 6
BPL CO
management. It has now a day’s become word in the street of corporate houses.
Corporate houses are now searching out for ways to manage their huge conglomerates.
The downsizing and reengineering initiatives so prevalent in the early '90s have largely
proved financially short-sighted. With hindsight, we now know that almost half of
downsizing companies reported lower profits the year following their cutbacks.
MEANING:
A standard cost is a planned or budgeted cost. It is commonly used to derive cost
variances, particularly in regard to production and inventory costs. The variances indicate
which costs need to be addressed by management.
A standard cost is based on engineering designs and production methodologies, which

can be attained under normal operating conditions.
DEFINITION:
The Purchasing Handbook defines cost management as, "the establishment of programs
that regularly analyze purchase requirements and suppliers to identify lowest total cost
and maximize total value to the company. The development of a savings forecast by
commodity is necessary to define budget parameters for building cost-of-goods
structures."
FUNCTION OF COST MANAGEMNT:

 Resource Planning.
 Cost Estimating.
 Cost Budgeting.
 Cost Control.
RESOURCE PLANNING
Resource planning involves determining what physical resources (people, equipment,
Materials) and what quantities of each should be used to perform project activities.
, 7
BPL CO
• A construction project team will need to be familiar with local building codes.
Such knowledge is often readily available at virtually no cost by using local labor.
However, if the local labor pool lacks experience with unusual or specialized
Construction techniques, the additional cost for a consultant might be the
most effective way to secure knowledge of the local building codes.
• An automotive design team should be familiar with the latest in automated assembly
techniques.
Inputs to Resource Planning
1 Work breakdown structureThe work breakdown structure (WBS, described in

Section 5.3.3.1) identifies the project elements that will need resources and thus is
The primary input to resource planning. Any relevant outputs from other planning
Processes should be provided through the WBS to ensure proper control.
2 Historical information Historical information regarding what types of resources

Were required for similar work on previous projects should be used if available.
3 Scope statements the scope statement (described in Section 5.2.3.1) contains the
Project justification and the project objectives, both of which should be considered
explicitly during resource planning.
4 Resource pool descriptionsKnowledge of what resources (people, equipment,

material)
Are potentially available is necessary for resource planning. The amount of
Detail and the level of specificity of the resource pool description will vary. For example,
During the early phases of an engineering design project, the pool may include
“Junior and senior engineers” in large numbers. During later phases of the
Same project, however, the pool may be limited to those individuals who are
knowledgeable.
5 Organizational policiesThe policies of the performing organization regarding

Staffing and the rental or purchase of supplies and equipment must be considered
During resource planning.
COST ESTIMATING
Cost estimating involves developing an approximation (estimate) of the costs of

theResources needed to complete project activities.
When a project is performed under contract, care should be taken to distinguishcost
estimating from pricing. Cost estimating involves developing an assessment ofthe likely
quantitative result—how much will it cost the performing organization to
, 8
BPL CO
Provide the product or service involved. Pricing is a business decision—how muchwill

the performing organization charge for the product or service—that uses thecost estimate
as but one consideration of many.
Cost estimating includes identifying and considering various costing alternatives.
Tools and Techniques for Cost Estimating

 Analogous estimating.
 Parametric modeling.
 Bottom-up estimating.
 Computerized tools.
Outputs from Cost Estimating

 Cost estimates.
 Supporting detail.
 Cost management plan.
COST BUDGETING
Cost budgeting involves allocating the overall cost estimates to individual workItems in
order to establish a cost baseline for measuring project performance.
Inputs to Cost Budgeting

 Cost estimates.
 Work breakdown structure.
 Project schedule.
Outputs from Cost Budgeting

 Cost baseline
COST CONTROL
Cost control is concerned with (a) influencing the factors which create changes
tothe cost baseline to ensure that changes are beneficial, (b) determining that the
costbaseline has changed, and (c) managing the actual changes when and as they
occur.Cost control includes: Monitoring cost performance to detect variances from
plan.Ensuring that all appropriate changes are recorded accurately in the cost
, 9
BPL CO
baseline.Preventing incorrect, inappropriate, or unauthorized changes from being

includedin the cost baseline. Informing appropriate stakeholders of authorized changes.
Strategic Cost Management:
Strategic cost management can be defined as" scrutinizing every process within your
organization, knocking down departmental barriers, understanding your suppliers'
business, and helping improve their processes"
Applications of Strategic Cost Management:
There are three basic business areas where strategic cost management can be applied.
Strategy:
A strategy in general terms refers to a plan of action that will shape the direction of
organization's success. Companies of late have realized the importance of clear
articulation of strategy and its effective implementation. Before formulating any strategy,
the management should think about the business model whether it is still relevant or need
to be changed? Or whether the objectives of the business are going to be accomplished
through laid out strategy
Operations:
By setting the priorities according to its significance we can operate the tasks effectively
and efficiently
Organization:
Company should time and again check whether it is allocating its limited resources in the
businesses which generate more value for the entire organization. Resources as such are
the liming factors for any organization and that's why the company should be focus on
the structure of the business and it should decide well in advance whether it should own
all resources or not?
ADVANTAGES OF COST MANAGEMENT:

 Prioritization and Efficiency
 Sense of Accomplishment
 Strong Relationships
, 10
BPL CO
 Accountability.
 Expectations.
 Product Cost Savings.
 Compliance Savings.
 Strategic Business Reviews.
Strategic Business Reviews

Through regular business reviews, your Account Manager will help you gain greater
insight into your organization’s spend and pinpoint specific areas that can drive down
cobs.
DISADVANTAGES OF COST MANAGEMENT

 Capitalize on technology
 Time management
 Inventory management
 Outsourcing
 Updated market sense
 Control of headcount
Capitalize on technology
This is one of the methods that help in streamlining the business. The latest of technology
helps in getting quality of higher standards, less time consumption with higher
productivity and keeps the employee count within the desirable range. All of this very
strongly reflects in the overall cost of the business.
Time management
The one who owns the business definitely knows the value of time for his / her business.
However, it is important to pass down the relevance across the hierarchy of business to
view the desired results. It is very essential to make the employees understand the value
of time and how to be efficient to do more work in the same time span. This is one of the
methods that will help increase the productivity without adding to the labor cost.
Inventory management
One of the major cost as well as ways of generating revenues is through inventories. First
and foremost one needs to chalk out the inventory requirements, the quantity check that
, 11
BPL CO
needs to be stored, vendor costs etc as all of this helps in knowing the requirements of the
business and helps avoid stocking excess inventory and deploy the capital elsewhere
rather than tying up in the inventory stocks.
Outsourcing
Outsourcing is one way that helps take employees on third party roles especially when it
is for one time projects. This saves the employer from taking the cost onto his books.
Updated market sense

It is very important to be updated with the trends in the markets as it is game of survival
of the fittest. One has to be constantly in touch with the vendors and see that renewal of
the contracts keep happening with the trend in prices.
Control of headcount
The second most important cost to a business is the employee cost. Although we take
employees as assets or the backbone of the business, one needs to keep in mind that they
also have cost associated with them. Besides the regular pays and salaries, workplace,
licenses, software’s are the additional costs added per employee. That is why, it is
essential that the manager knows how to reduce the employee costs, either by taking less
number of people onboard, or by taking more of low cost employees rather than few high
costs ones.
, 12
BPL CO
CHAPTER-II
RESEARCH AND DESIGN
INTRODUCTION:
The research is finding Cost management of and new creative ideas. The blue
print to carry out any Research Programmed is the Research Design much less a project
report. It is necessary to define the problem in a sublime manner before one venture into
the task of finding solution to a problem. Therefore, identification, the technique to be
used for processing, the type of data required, analyzing and interpreting the data
effectively are all forms the part of Research Design.
 A clear statement of the research problem.

 A specification of data required.
 Procedure and techniques to be adopted for data collection.
 A method of processing and analysis of data.
TITLE OF THE STUDY:
“A STUDY OF ANALYSIS OF OPERATIONAL PROCEDURE AND COST

MANAGEMENT BPL CO LTD (Doddaballapur)”.
STATEMENT OF THE PROBLEM:
It was common practice of every company to do cost for every year to know the
anticipated transactions in the future days the operational is prepare on the basis of past
experience and future anticipated sales of the company in Indiathe co are suffering from
the tools and techniques used to prepare budget sheets. The problems accorded in
preparing the critical evaluation of budgeting are as follows.
, 13
BPL CO
The various questions the present study aims to address and achieve are given below:
 How the companies are using techniques in prepare cost sheet.
 Whether the company which following prepare cost sheet.
 Whether the investor’s confidences are boosted up on the performances of
anticipated cost.
OBJECTIVES OF THE STUDY:
The main objectives of the study are,
 To know the operational procedure position of the company.
 To determine company’s earning products and its operating performance.

 To determine overall efficiency of the enterprise.
 To know the financial and operating ability of an enterprise.
 To know the returns on Investment.
 To find out the solution for the unfavorable financial conditions.
 To study the cost implemented in the company

 To know the tools and technique used to prepare cost.
 To study any problem raised while adopting cost in current period.
 To know pass performance of the balance sheet in BPL company limited.
 To provide feasible suggestions and conclusions for improving the Efficiency of
the company. While preparing balance sheet.
SCOPE OF THE STUDY
The study is only confined to operational procedure analysis and effect of sales
over a period of time of an enterprise. The study is being done to know the cost oriented
activities of a company. The study is being done ascertain the financial status of the
enterprise. The study of overall efficiency comprise of ratio analysis, trend analysis and
comparative financial statements of five years 2009-10 to 2014-15.
, 14
BPL CO
METODOLOGY OF THE STUDY
In due course of data collection for covering the above objectives, the study methodologies
followed are:
 Observation of the functioning of every deportment in following cost.
 An in depth studies of the various books manuals, forms and audit reports, magazines and
journals of BPL in order to understand the balance sheet.
 Study of implementation and statement balance sheet in BPL limited.
Sample technique:
The sampling techniques used judgment sampling which is one of the
purposive sampling techniques. The respondents for the study have been selected based
on the experience and expertise for the given role. Using these selected respondents
further contacts were established and converted into respondents.
Tools used for testing of hypothesis:
Since our research topic is highly qualitative in nature, we are

prompted to use simple percentages so as to enable the data to be more succinct and
amenable for easy interpretation. We believe that simple treatment of data will be more
useful in drawing inferences from data.
To collect data for the project “A Study on operational procedures and cost
management on BPL limited ” used both primary and secondary data collection methods.
NEED FOR THE STUDY
Corporate performance in the globalization era is influenced by a large number of external and internal
factors.
 To study the implication of cost issued by the deportment.
 To study the practices used to follow balance prepared
SOURCE OF THE STUDY
, 15
BPL CO
The study is all about cost implemented at BPL.
Primary data:
Primary data collected is done through formal interviews and discussion with the employees of the BPL
Company limited relating to balance preparing
Secondary data:
As far as Secondary data is concerned, the study relied on books, articles, reports, Annual Reports
Prepared BPL.
DATA NEEDED AND COLLECTION
This study mainly depends upon the Secondary data in the form of published accounts. Other data
collected through the Accounting Records. Wherever necessary primary data is used this was collected
through informal discussions with the company officials.
OPERATIONAL DEINITION OF CONCEPTS:
The brief explanation for important concepts used in this project report is given below:
 Accounting Policies: Refers to specific accounting principles and the method applying those
principles adopted by the enterprise in preparation and presentation of financial statements.
 Accounting Standards: Accounting Standards are nothing but written documents, policy
documents issued by the government or expert institutes or other regulatory body.
 ICAI: Institute of Chartered Accountants of India. An agency for issuing accounting standards.
 ASB: Accounting Standard Board, which is a wing of ICAI responsible for coining accounting
standards.
 Disclosure: Disclosing the state of affairs as required by the accounting Standards.
 Fair Disclosure: Disclosing the corporate performance in a more ethical way.
 Full disclosure: Complete disclosure is called full disclosure.
 Transparency: Absence of secrecy and partial disclosure.
Consistency: Accounting policies are consistently followed over the accounting period.
, 16
BPL CO
PLAN UP ANALYSIS
The collected data was analyzed keeping in mind the objective of the study
LIMITATIONS OF THE STUDY
Analysis of the study was dependent only on the information provided by the
organization.
Time constraint
Confidentiality is maintained by the company
Limitation of the area covered :

The study is conducted only in the Indian branch of BRFL.
 Analysis is only for limited period.
 The study extensively uses the data provide in the financial report of the company.
CHAPTER SCHEME:
Chapter – I: INTRODUCTION
Introduction of operational procedure advantages and disadvantages, Introduction
and meaning of cost, Introduction meaning, Definitions of cost management, Objectives
and functions of cost management, advantages and disadvantages of cost management.
Chapter – II: RESEARCH AND DESIGN

Introduction , Title of the study, Objectives of the study, Scope of the study,
methodology of the study, need for the study, Sources of the study, data needed and
collection, operational definition of concept ,plan up analysis ,implementation of the
study.
Chapter – III: COMPANY PROFILE

Background and inception of the company, BPL company Limited – Doddaballapur ,
History, Vision and value, corporate vision statement, board of director, area and
operation,environment policy, business achievements, competitors information, SWOT
analysis, organization structure, product profile,
Chapter – IV: DATA ANALYSIS AND INTERPRETATIONDATA
Chapter -V: SUMMARY OF FINDINGS, SUGGESTIONS AND
CONCLUSION
BIBLIOGRAPHY AND ANNEXURE
, 17
BPL CO
CHAPTER-3
COMPANY PROFILE
British Physical Laboratories Group (BPL)
BPL LIMITED
28/29, KIADB, INDUSTRIAL AREA, DODDABALLAPUR-561203
BANGALORE INDIA
BACKGROUND AND INCEPTION OF THE COMPANY
Is an Indian electronics company. It makes health care equipment. It was founded

in 1963 in Peaked, Kerala, and is headquartered at Bangalore, Karnataka
British Physical Laboratories was founded in 1963, during the License Raj,
by TPG Namibian in Peaked, Kerala, as a company for manufacturing hermetically
sealed precision panel meters for the defense forces. Namibia had worked in
the Kingdom and United States, and when he returned to India, he desired to create a
company that manufactured high-quality electronic products, and he wanted to makeBPL
initially expanded its medical product ranges to include electrocardiographs and patient-
monitoring systems.
, 18
BPL CO
After the 1982 Asian Games, BPL expanded its range further and manufactured
color televisions and video cassette recorders, and later refrigerators, batteries and other
consumer electrical equipment.
The company headquarters was moved to Dynamic House, Church Street, Bangalore.[
From medical electronics, it expanded into consumer electronics,
telecommunications, soft energy and electronic components.
1980s.
The Company has always been committed to the system of good corporate
governance. The Company acknowledges that there are three key aspects of Corporate
Governance viz., accountability, transparency and equality of treatment for all
stakeholders and has identified the roles and responsibilities and also the rights of the
three constituents of Corporate Governance viz.,
Vision:
 To be a global leader to establish pioneer products.
 Quality objectives and ethical values.
 Attain and to obtain feedback from customer.
Mission:
 House of quality re-trading materials and molded products.

 To get quality control performance certificate.
 To make customers happy.
Corporate Value Statement:

We will do what is right for our customers, employees and the environment. We
will conduct ourselves to the highest ethical standards and abide by the law of the lands
that we operate in. We respect the trust our customers place in us. We will, therefore,
strive continuously to improve our products and processes in order to offer the greatest
value to our customers. We recognize that our ability to succeed depends on our ability to
work as a team.
, 19
BPL CO
Board of Directors
Mr. Ajit G Nambiar Chairman & Managing Director
He specializes in the Foreign Exchange Management

Act and advises overseas corporations and large
Indian companies on investments, taxation and
collaboration.
The Company has an Executive Chairman. Mr. Ajit G Nambiar is the Chairman and
Managing Director and Independent Directors are more than half of the total strength of
the Board. The Company has complied with the requirements of Clause 49 of the Listing
Agreement on the composition of the Board. Evelopment, including new product
development
, 20
BPL CO
Mr. Srinath Maniya
COMPANY SECRETARY & COMPLIANCE OFFICER BPL has informed that Mr.
Srinath Maniyal M, who was the Company Secretary and the Compliance Officer has
Mr. Ajit G Nambiar Mrs Anju Chandrasekhar
Mr. Suraj L Mehta

Capt. S Prabhala
resigned from the services of the Company. He has been relieved from the services at the
closing business hours of the company onAugust09,2013
, 21
BPL CO
Terms of reference
1. Oversight of the Company’s financial reporting process.

2. Recommending the appointment and removal of external auditor, fixation of audit fee
and approval for payment for other services.
3. Reviewing with management the annual financial statements before submission to the
Board, focusing primarily on: Any changes in accounting policies and practices.
_ Major accounting entries based on exercise of judgment by management
_ Qualifications in draft audit report.
_ Significant adjustments arising out of audit.
_ the going concern assumption.
_ Compliance with accounting standards.
_ Compliance with Stock Exchange and legal requirements concerning financial
statements.
_ Any related party transactions i.e., transactions of the Company of material nature, with
promoters or the management, their subsidiaries or relatives etc., that May 1, 2011have
potential conflict with the interests of Company at large.
4. Reviewing with the management, external and internal auditors, the adequacy of
internal control systems.
5. Reviewing the adequacy of internal audit function including the structure of the
internal audit department, staffing and seniority of the official heading the department,
reporting structure, coverage and frequency of internal audit.
Competitors:
, 22
BPL CO
Competitors name Address of Competitors:
Bharath electronics Corporate office ring road nagavara,

bangalore-50045
Honeywell automation Pune maharastra
Centrum electronics Khb industrial area, yelahanka new

town, bangalore560106
Genus power infra Sitapur ,jaipur rajastana
Samsung Gurgon, hariyana
Lg electronics Surjapur uttar pradeh
Ownership of pattern
The Committee held its Meetings on 29th July, 2009 and on28th January, 2010
a) Terms of Reference
- Approval of requests received for Transfer / Transmission
- Transposition of shares in the physical form
- Deletions of names
- Approval of requests received for issue of Duplicate
Share Certificates
- Rejection of requests for share transfers, wherever applicable
- Review of share transfers and time taken, issues relating to Refund Account, Unpaid
dividend etc.,
- Establishment of Bank Accounts for dividend distribution
- Grant of authority to Company Secretary / Others to approve valid transfer documents
in physical form
, 23
BPL CO
- Redressed of complaints received from Shareholders / Investors on non-receipt of

shares after transfer in the physical form, Complaints on non-receipt of Balance sheets,
dividend,etc., Approval of requests received for dematerialization of shares
b) The Members of the Investors' Relation Committee are:

i) Mr. K S Prasad, Chairman (Independent & Non-Executive)
ii) Mr. S Padma Kumar (Independent & Non-Executive) and
iii) Mrs. Anju Chandrasekhar (Non-Executive)
c) Name and designation of Compliance Officer

Mr.V Ravi was the Company Secretary and Compliance Officer up to 15th
February, 2010 and from 16th February,2010, Mr. S. Hariharan, Head-Legal & Taxation
was the Compliance Officer.
d) Number of Shareholder complaints received, not solved to the satisfaction of

shareholders and number of pending share transfers
Shareholder complaints are given top priority by the Company and are replied promptly
by the Investors’ Service Cell and also by the Registrars and Share Transfer Agents of the
Company. It is the policy of the Company that Investor Complaints are attended to within
48 hours of receipt. Barring certain cases pending in Courts/ Consumer Forums, relating
to disputes over the title to shares, in which the Company has been made a party, the
Company has attended to most of the investor grievances/ correspondences.
Environment policy:
a) KodiProperties: The Company had, during earlier years, invested an amount of Rs.
378.42 lakhs as capital and has a share of profit of 98%. The total capital of the firm is
Rs. 387.47 lakhs.
The share of profits of other partners in the firm are; Electronic Research Private
Limited and BPL Telecom Private Limited 1.00% each.
b) Well worth Electronics : The Company had during earlier years, invested an amount
of Rs. 9.64 lakhs as capital and has a share of profit of 25%. The total capital of the firm
, 24
BPL CO
is Rs. 32.53 lakhs.The share of profits of other partners in the firm are; BS Refrigerators
Limited, BS Appliances Limited and BST Limited is 25% each. The firm incurred a loss
of Rs. 1700/- and the company’s share of loss of Rs. 425/- has been recognized in current
period based on the audited accounts of the firm.
Performance of Bpl Company

1988 – 2006
BPL Ltd has reported a net loss of ₹34.76 crore (equivalent to ₹54 crore or
US$8.1 million in 2013) in the second quarter of fiscal 2005-06, on gross sales
of ₹34.71 crore(equivalent to ₹54 crore or US$8.1 million in 2013). Operating losses
were at ₹13.91 crore (equivalent to ₹22 crore or US$3.2 million in 2013).
2004
Gross sales were ₹64.45 crore (equivalent to ₹105 crore or US$16 million in 2013) in the
corresponding period during 2004-05 while net loss was at ₹41.59 crore (equivalent
to₹68 crore or US$10 million in 2013).
1992 – 2004
According to the company, the promoters have brought in ₹50.08 crore (equivalent
to ₹82 crore or US$12 million in 2013) as contemplated in the corporate debt
restructuringscheme. The amount was to pay statutory liabilities, unsecured, pressing
creditors, dealers, credit balances, employee dues and working capital requirements, in
part.
2000 – 2001
In respect to the auditors' qualification of the company's accounts for the period ended 31
March 2005, about undisputed amounts payable in respect of income-tax
(₹4.44 crore(equivalent to ₹7.2 crore or US$1.1 million in 2013)), dividend tax
(₹2.51 crore (equivalent to ₹4.1 crore or US$610,000 in 2013)), wealth tax
(₹0.11 crore (equivalent to₹1.8 million or US$27,000 in 2013)), TDS
, 25
BPL CO
FUTURE GROWTH
 To promote, aid and assist the rehabilitation, growth and development of the
handloom industry in general and in particular, of that sector, of the handloom
industry, which is outside the co- operative sector in the state of Karnataka
 To provide financial assistance to the handloom industry and all or any allied
ancillary, preparatory, processing or finished industries.
 Delink the weavers from the clutches of the master weavers

 Product mix and assuring higher conversion charges to weavers.
 Liquidating the present high and aged inventory.
Objectives of BPL Company
1. Conduct specific, technical, economic and social research with respect to

electronic production
2. Serve as a center for collection and dissemination of information and advice. On

the scientific, technical and economic matters concerned to sericulture industry.
3. Undertake training of scientific, technical and extension personal at the

managerial and operational cadre. Conduct commercial research and production
for effective promotion and utilization of different research findings
, 26
BPL CO
PRODUCT PROFILE:
LED NEW DESIGN TV

LED TV ACTUALLY JUST A DEVELOPMENT OF THE CONVENTIONAL
SEEK. SCREENS WAS POSSIBLY DEVELOPED.
DEPLOYING THE OCCASIONAL HOODWINKING VIA MISLEADING
INFORMATION.
BPL TV UNIVERSAL REMOTE
THIS IS CONTROL MADE 2015 NEW MODE THAT CAN BE

USED FOR REALISTIC .
A+1 BPL AC COUPLER

OPTO COUPLER ARE DESIGNED TO PROVIDE COMPLETE ELECTRICAL
ISOLATION BETWEEN AN INPUT AND OUTPUT CIRCUITS .THE POWERFUL
PURPOSE OF ISOLATIONS TO PROVIDE PROTECTION FROM HIGH VOLTAGE.
, 27
BPL CO
Bpl one replic balance dual wan office router
ROUTER DELIVERS HIGHLY SECURE, HIGH

PERFORMANCE, RELIABLE CONNECTIVITY TO THE
INTENT ,OTHER OFFICES ,AND EMPLOYEES
WORKING REMOTLY FROM THE HEART OF SMALL BUSINESS NETWORK.
BPL LIFEPHONE + BG WELLNESS MONITOR
ONLY COLLECT, USE AND DISCLOSE INFORMATION

LEMENT OF HOME BLOOD MONITORING BY POPLE WITH
DIABETES IN THE SHORT TERM POTENTIALLY LIFE
THREATERING COMPLETION OF UNDER TESTING
BPL ECG MACHINE

LIST OF TRADERS FOR ECG MACHINE, ECG MACHINE PROVIDE
DETAILS LIKE PRODECT SPECIFICATION USAGEOF THE BEST QUOTE
MACHIN.
Share Transfer System

The Company’s shares are compulsorily traded in the demat form. The ISIN
allotted to BPL Limited is: - INE110A01019. Investors are required to establish an
account with a Depository Participant to hold and trade shares in the dematerialized form.
, 28
BPL CO
Shareholders' Profile
BPL Limited's shares are held by diverse entities. The break-up is as follows :
Category Shares held %total
Equity
Promoters 32094544 66.6

- Core 431400 0.89
- Directors, Relatives & Friends 373796 0.77
FII's / NRI's / OCBs 445310 0.92
FI's / Banks / Mutual Funds / 4306968 8.88
Insurance Companies 10858226 22.38
Bodies Corporate
Public
1
Total 48510244 100.00
SWOT ANALYSIS
A Scan of the internal and external environment is an important part of the strategic
planning process. Environment factors internal to form usually can be classified as
strengths (S) or weakness (W). And that to the firm can be classified as opportunities (O)
or Threats (T).Such an analysis of the strategic environment is referred to SWOT analysis
provides information that helpful matching the firm’s resources and capabilities to the
competitive environment in which it operates. As such it is instrumental in strategy
formulation and selection.
, 29
BPL CO
STRENGTH
 Skill availability
 Availability of raw material
 Low capital cost / investment
 Presence of government support
 Work carried out form home
 Desire to upgrade
 Supply of short length fabrics to valued clients
WEAKNESS
 Low yield
 Lock of marketing linkage
 Varied level of artisans
 Survival of government subsides
OPPORTUNITIES
 Exclusive hand woven fabric have good domestic and export market
 Possibility of more value addition
 Dovetailing with available government schemes
 Versatility in changing designs and texture with minimum investment
 Product innovation and diversification
 Trust and capacity building fashion fabrics for middle class people
THREATS
 Competition from power loom and machine made products
 Moving to other occupation and
 Competition from similar products from other states.
, 30
BPL CO
CHAPTER-IV
DATA ANALYSIS AND INTERPRETATION
INTRODUCTION:
The process of establishing the meaningful relationship between the items of two
financial statements with the objective of identifying the financial and operational
strengths and the weakness. This process includes both analysis and interpretation. There
is no. of methods or techniques which are used in analysis of financial statements are
comparative statements, trend analysis, common size statements etc.
Meaning of analysis:
Analysis refers to the proper arrangement of data where in the total figures in the
financial statements are regrouped their distinct or the different parts.
Meaning of interpretation:
Interpretation refers to the composition of the various components and definite

conclusions may be drawn about the earning capacity, efficiency, profitability, liquidity,
solvency, trend etc. Comparison of therefore is very much essential for meaningful
interpretation.
, 31
BPL CO
Table: 1
Table showing the Changes in machine hour rate in production costing
Total
factory Total Machine
Years Machine Hour rate
Overhead hours
2018 1588300 172800 9.19
2017 1435700 172800 8.31
2016 (119944) 172800 1.0
2015 (838181) 172800 4.85
Machine hour rate= Total factory overhead
Total machine hours
ANALYSIS
By analyzing the above table it shows the total overhead and total labor hour and
total hour rate from 2015 to 2018.The total machine hour rate will be same in all years
and the total labour hour rate will be more in 2015 as compared to 2018, 2017.
, 32
BPL CO
CHART NO 1
Chart showing the Changes in machine hour rate in production costing
100% 172800 172800

172800
90%
80%
172800
70%
60%
Machine Hour rate
50% Total Machine
Total factory Overhead
40%
30%
20%
10%
0% 0
2018 2017 2016 2015
INTERPRETATION
By analyzing the above graph it shows the total overhead and total labor hour and
, 33
BPL CO
Table: 2
Table Showing Changes in Labour hour rate in production Casting

Years Total Over Head Total labour hour Total Labour hour rate
2018 29,00,74,000 86400 3357.34
2017 29,61,04,600 72000 4112.56
2016 20,93,30,193 66240 3160.18
2015 15,56,77,589 64380 2418.10
Formula used to derive the labour hour rate:
Labour hour rate = Total Overhead
Total Labour Hours
ANALYSIS:
By analyzing the above table it shows the total over head and total labour hour
and total hour rate from 2015 to 2018.The total machine hour rate will be same in all
years and the total labour hour rate will be. More in 2017as compared to 2015,2016,
2018.
, 34
BPL CO
Graph no 2
Graph Showing Changes in Labour hour rate in production Casting
3357.34 4112.56 3160.18 2418.1

100%
90%
80%
70%
60%
Total Labour hour rate
50% 86400 64380 Total labour hour
72000 66240
Total Over Head
40%
30%
20%
10%
0%
2018 2017 2016 2015
INTERPRETATION:
In the above graph it shows the total overhead will be more in 2016 than 2018
will be lesser than base year then at last 2016 will incurred less over Head as compared to
2017,2018.
, 35
BPL CO
TABLE: 3
THE TABLE SHOWING MATERIAL CONSUMED
particulars 2018 2017 2016 2015

28243000 21120000 19236108 14148578
Opening stock
192937000 201951000 163034999 119220405

Material
consumption
13681000 31384000 11720575 11653209
Power charges
15160000 14910000 13615525 8286791

Fuel &water
Less: Closing (21798000) (28243000) (21119502) (19236108)

stock
Material
230012000 60588000 17,42,33,732 13,40,42,875
consumed
ANALYSIS:
In above table showing material consumed, in the year 2015

isRs134042875,2016 the material cost Rs 174233732 it increased it comparing
the year 2017 RS 60588000, in the year 2018 RS 230012000 in respectively.
, 36
BPL CO
GRAPH NO 3
GRAPH SHOWING MATERIAL CONSUMED
100%
90%
80%
70%
60%
50%
40% 2015
30% 2016
2017
20% 2018
10%
0%
es
ck
er
ck
ed
on
at
rg
to
to
um
pti
&w
ha
gs
gs
um
ns
rc
in
sin
el
co
en
ns
we
Fu
lo
ial
co
Op
:C
Po
er
ial
ss
at
Le
er
M
at
M
INTERPRETATION:
In the chart it shows the material consumption will be more in 2017.and

Opening stock will be more in 2016 as compared to 2017, 2018, and power
charges will be incurred more in 2015 and 2016. Fuel and water charges will
incur more in 2016.and material consumption will be more in 2017 as compared
to 2018,
, 37
BPL CO
Table: 4
The table showing profit per product
particulars 2018 2017 2016 2015
Batch out 261707 207269 200000 207000

put
1253410000 97546000 403568099 238868622
SALES
192937000 201951000 163034999 119220405

Material
cost
Direct 30630000 47520000 11720575 11653209

expenses
-------- ----- 13615525 8286791
Chargeabl
e expense
26,52.45.300 107868100 20,93,30,19 155677589
Total cost 3
Profit per
product 130.11 ----- 50.49 89.42
ANALYSIS:
In the above table it shows the profit per price of each batch .batch output
will be more in 2018 as compare to 2017, 2016,2015, And profit per unit is more
in 2018 as compare to 4 years i.e., 130.11. So here we knows that demand of the
product will be more in 2018 as compared to 2017,2016.2015. respectively.
, 38
BPL CO
Graph no 4
Graph showing profit per price of each batch
2500000000
2000000000
238868622
1500000000 403568099
1000000000 2015
2016
1253410000
119220405 2017
500000000 163034999 2018
19293700011653209
11720575 155677589
0 200000
207000
261707 8286791
3063000013615525
0 0 130.11
50.49
89.42
S
t
st
ut
es
ct
e
os
LE
ns
co
du
tp
ns
lc
SA
pe
pe
ial
ro
ou
ta
ex
p
To
er
ex
tch
er
at
le
ct
ab
M
tp
Ba
re
ge
ofi
Di
ar
Pr
Ch
INTERPRETATION:
In the above table it shows the profit per price to 2017, 2016, 2015, And
profit per unit is more in 2018 as compare to 4 years i.e., 130.11. So here we
knows that demand of the product will be more in 2018 as compared to
2017,2016.2015 respectively. .
, 39
BPL CO
TABLE 5
Table showing difference of changes in overheads:
PARTICULARS 2018 2017 2016 2015
Manufacturing
392300 887300 643420 552360
Overhead
Administration
4951000 567800 16684897 16785825
overhead
Selling &
Distribution 30191113 34691130 14623583 1538695
Overhead
TOTAL 35534413 35258930 31951900 18876880
ANALYSIS:
The above table shows the changes in the overheads like manufacturing or
production overheads, office and administration overhead, and selling and distribution
overhead, it includes the maximum expenses covered manufacture overhead when
compare to other overhead.
, 40
BPL CO
Chart: 5
Chart showing difference of changes in overheads:
140000000
120000000
100000000 31951900
80000000 14623583
60000000
40000000 2015
16684897 2016
20000000 2017
643420
0 2018
L
d
ad
TA
ea
ea
he
TO
h
h
er
er
er
Ov
ov
Ov
n
g
on
tio
in
uti
r
ra
tu
ist
ib
ac
str
in
uf
Di
an
Ad
M
g&
llin
Se
INTERPRETATION:
From the above chart show a difference of changes in overheads in this chart we
can observe selling and distribution overhead is less compare to other over heads the
maximum expenses covered for manufacturing overhead.
, 41
BPL CO
TABLE 6
COMPARISION WITH MANAGEMENT RATIOS
PARTIICULARS 2018 2017 2016 2015
FIXED ASSET TURNOVER

1.88613 1.55556 1.953567 1.853526
RATIO(SALES/FIXED ASSET)
TOTAL ASSET TURNOVER

1.34299 1.18735 1.613215 1.725696
RATIO(SALES/TOTAL ASSET)
CURRENT RATIO(CURRENT
0.84046 0.73154 1.08577 1.02386
ASSET/CURRENT LIABILITY)
QUICK RATIO(LIQUID
0.80714 0.698077 1.02857 0.89653
NET PROFIT RATIO(NET

0.01531 0.01851 0.011178 0.012570
PROFIT/SALES)
GROSS PROFIT
RATIO(GROSS PROFIT/NET 0.29201 0.299764 0.263145 0.196423
SALES
Analysis:
The above table shows the comparisons with different management ratios like fixed asset
turnover ratio, total asset turnover ratio, current ratio, quick ratio ,net profit ratio ,gross
profit ratio in fixed asset ratio will be good in 2016 after it can be decrease in 2018 and
total asset also good in 2016 after it can be decrease in 2018.
, 42
BPL CO
CHART: 6
CHART SHOWING COMPARISON WITH MANAGEMENT RATIOS:
8
6
1.953567
4 1.613215
1.08577 1.02857
2 1.88613 1.34299 0.84046 0.80714 0.263145
0.01531 0.29201
0.011178
0
2015
ES
Y)
T)
Y)
)
ES
ET
LIT
SE
LIT
AL
AL
SS
2016
AS
BI
BI
TS
/S
LA
IA
IA
FIT
ED
NE
2017
TL
TA
TL
O
IX
IT/
EN
TO
EN
PR
/F
OF
2018
R
RR
/
ES
ET
S
PR
LE
AL
U
CU
(N
C
A
(S
SS
T/
T/
TIO
(S
TIO
RO
SE
SE
TIO
RA
AS
AS
(G
RA
RA
FIT
TIO
ID
NT
R
R
VE
QU
RO
VE
RE
RA
NO
(LI
UR
NO
TP
FIT
TIO
UR
(C
NE
UR
RO
IO
TT
RA
T
SP
AT
ET
SE
K
TR
SS
OS
AS
IC
QU
LA
EN
GR
ED
TA
RR
FIX
TO
CU
INTERPRETATION:
From the above chart show the comparisons with different management ratios
like fixed asset turnover ratio, total asset turnover ratio, current ratio, quick ratio ,net
profit ratio ,gross profit ratio in fixed asset ratio will be good in 2015 after it can be
decrease in 2018 and total asset also good in 2015 after it can be decrease in 2018.
, 43
BPL CO
TABLE 7
TABLE SHOWING COMPARISON OF COST RATIOS WITH DIRECT

EXPENSES
PARTICULARS 2018 2017 2016 2015
Direct material
0.8388 3.333 0.1104 0.8892
cost/prime cost
Direct labour
1.261 4.887 1.201 1.352
cost/prime cost
Direct
expenses/prime 0.1331 0.7843 0.1454 0.1487
cost
ANALYSIS:
The above table shows the direct expenses like direct material cost, direct labour
cost and direct expenses are divided by prime cost hear in compare to base year in
current year will be decrease in direct labour cost increased year to year and the direct
expenses are decreased year to year.
, 44
BPL CO
CHART 7
CHART SHOWING COMPARISON OF COST RATIOS WITH DIRECT

EXPENSES
4.887
5
3.333
4.5
4
3.5 2018
3 2017
2.5 2016
2 2015
0.7843 2015
1.5
1 2016
0.5
0 2017
Direct material
cost/prime cost Direct labour 2018
cost/prime cost Direct
expenses/prime
cost
INTERPRETATION:
The above chart shows the difference of changes with direct material cost ,direct
labour cost ,direct expenses with prime cost in the above chart shows direct material cost
is very less and the direct labour cost is average but the direct expenses are very high.
FORMULA = TOTAL COST OF SALE / NET SALES
, 45
BPL CO
TABLE 8
TABLE SHOWING COMPARISON OF COST RATIOS
PARTICULARS 2018 2017 2016 2015
TOTAL COST 26,52.45.300 107868100 20,93,30,19 15,56,77,589

3
NET SALES
125,34,10,000 9,75,46,,000 403568099 238868622
0.212 1.106 0.518 0.639
ANALYSIS:
The above table shows total cost of sale is divided by net sales hear in the year
2015 is 0.639,2016 is 0.518 and in 2017 it will be little increase 1.106 and in the year
2018 0.212it was decrease and then in current year it was very high.
CHART -8
CHART SHOWING COMPARISON OF COST RATIOS
, 46
BPL CO
700000000
600000000
500000000
400000000
2015
2016
300000000 2017
2018
200000000
100000000
0
TOTAL COST NET SALES
OF SALE
INTERPRETATION:
The above chart shows total cost of sale is divided by net sales hear in the year
2015 is 0.639,2016 is 0.518 and in 2017 it will be little increase increase 1.106 and in the
year 2018 0.212it was decrease and then in current year it was very high
Table 9
TABLE SHOWING CONTRIBUTION MARGIN RATIO PRODUCT

TV UNIVERSAL REMOTES
, 47
BPL CO
Contribution
Year Fixed cost Target cost
margin ratio
2018 2760.000 240000 11.5
2017 2760.000 283000 9.75
2016 2760.000 321000 8.60
2015 2760.000 302000 9.32
ANALYSIS
, 48
BPL CO
The above table is Contribution margin ratio OF TV UNIVERSAL REMOTES

12 of 4years from 2015 to 2018.The above table shows the increase in the Contribution
margin ratio TV UNIVERSAL REMOTES in every year. In the year 2018 the
Contribution margin ratio was 11.5 and in the year 2017 the Contribution margin ratio is
9.75, so that we can see that there is an increase of Contribution margin ratio of 11.5.
GRAPH -9
GRAPH SHOWING CONTRIBUTION MARGIN RATIO
Sales
9.32
11.5
2018
2017
2016
2015
8.6
9.75
INTERPRETATION:

12 of 3 years from 2015 to 2018.The above table shows the increase in the Contribution
, 49
BPL CO
TABLE NO: 10
TABLE SHOWING MATERIAL PURCHASE PRICE VARIANCE
YEAR 2018 2017 2016 2015
ACTUAL PRICE 32000 31000 31500 31200
ACTUAL 192937 201931 163034 178562

QUANTITY
PURCHASED
STANDARD 25000 25700 24800 25900

PRICE
MATERIAL 6135055900 1070234300 1092327800 946378600

PURCHASE PRICE
VARIANCE
MATERIAL PURCHASE PRICE VARIANCE= (Actual quantity purchased

*actual price)-(Actual quantity purchased*standard price)
Source: secondary data
ANALYSIS
, 50
BPL CO
From the above table we can observe that material purchase price variance shows
the favorable variances for 2018 is Rs 6135055900and 2017 material purchase variance is
Rs. 1070234300 and 2016 the variance is unfavorable that is Rs1092327800 and 2015 is
Rs 946378600.
GRAPH NO-10
GRAPH SHOWING THE MATERIAL PURCHASE PRICE VARIANCE
10000000000
9000000000 1092327800
8000000000 1070234300
7000000000
6000000000
5000000000
4000000000 6135055900
3000000000
2000000000 2015
1000000000 32000
31000
31500 192937
201931
163034 25000
25700
24800 2016
0
2017
2018
ICE
ICE
D
E
SE
PR
NC
PR
HA
RIA
AL
RD
RC
TU
DA
VA
PU
AC
AN
E
RIC
Y
ST
TIT
P
AN
SE
QU
HA
RC
AL
PU
TU
AC
L
IA
ER
AT
M
INTERPRETATION
, 51
BPL CO
From above graph we can observe that the company’s 4 year the actual raw
material cost is less than standard cost, and only one year the actual raw material cost is
high than the standard cost , so that reason the company enjoyed the favorable material
purchase price variances , it may be said that the company is concentrating on the
reduction of cost of goods by means of raw material purchase.
TABLE NO: 11
TABLE SHOWING MATER IAL PRICE USEAGE VARIANCE (70%
of material)
YEAR 2018 2017 2016 2015
ACTUAL QUANTITY 135056 141352 114124 125621

USAGE (70% of material)
ACTUAL PRICE 32000 31000 31500 31200
STANDARD PRICE 25000 25700 24800 25900
MATERIAL PRICE USEAGE 945392000 749165600 76470520 665791300

VARIANCE 0

ANALYSIS
, 52
BPL CO
From the above table we can observe that material price usage variance shows the
favorable variances for 2018 for 2017 material price use age variance is Rs 945392000
and 749165600and 2016 and 2015 the variance is favorable that is Rs 764705200and in
2017the variance is increased by Rs. 49165600.
WORKING NOTE:
MATERIAL PRICE USEAGE VARIANCE= (ACTUAL QUANTITY

USED*ACTUAL PRICE)-(ACTAUL QUANTITY USED*STANDARD PRICE)
GRAPH NO-11
GRAPH SHOWING THE MATERIAL PRICE USEAGE VARIANCE
MATERIAL PRICE USEAGE VARIANCE

665791300
945392000
2018
2017
2016
2015
764705200
749165600
INTERTPRETATION
, 53
BPL CO
From above graph we can observe that material price usage variance shows the
and 749165600and 2016and2015 the variance is favorable that is Rs 764705200and in
TABLE NO:12
TABLE SHOWING MATERIAL USEAGE VARIANCE
YEAR 2018 2017 2016 2015
STANDARD PRICE 25000 25700 24800 25900
STANDARD QUANTITY 202932 212564 183581 193964
ACTUAL QUANTITY 192937 201931 163034 31200
MATERIAL USEAGE 249875000 273268100 509565600 1028009200

VARIANCE

ANALYSIS
From the above table we can observe that usage of the material in the
manufacturing plant. in the year 2018 the material consumed is Rs. 249875000, in
2017the material consumed is Rs. 273268100 .in 2016 is Rs 509565600and 2015 is Rs
1028009200 respectively.
, 54
BPL CO
WOR KING NOTE:
MATERIAL USEAGE VARIANCE=STANDARD PRICE*(STANDARD

QUANTITY-ACTUAL QUANTITY)
GRAPH NO -12
GRAPH SHOWING MATERIAL USEAGE VARIANCE
100% 31200
90% 25900 193964

163034
80% 1028009200
70% 183581
24800
60%
201931 2015
50% 2016
25700 212564 509565600 2017
40%
2018
30%
192937 273268100
20% 202932
25000
10% 249875000
0%
STANDARD STANDARD ACTUAL MATERIAL
PRICE QUANTITY QUANTITY USEAGE
VARIANCE
INTERPRETATION
From above graph we can observe that usage of the material in the manufacturing
plant. in the year 2018 the material consumed is Rs. 249875000, in 2017the material
consumed is Rs. 273268100 .in 2016 is Rs 509565600and 2015 is Rs 1028009200
respectively.
, 55
BPL CO
TABLE NO: 13
TABLE SHOWING MATERIAL YIELD VARIANCE
YEAR 2018 2017 2016 2015
ACTUAL 192937 201931 163034 31200

QUANTITY
ACTUAL 140317 177346 40356 39528

OUPUT(sales)
MATERIAL 1.375 1.139 4.040 1.27

YIELD
VARIANCE

ANALYSIS
From the above table we can observe that material yield in the firm. In the
year2015 actual quantity used1.27.in 2016the is Rs. 4.040, in the year 2017 Rs. 1.139 and
year 2018 the actual quantity used is Rs. 1.375.
, 56
BPL CO
GRAPH NO -13
100%
90% 40356
163034
80%
70%
177346 4.04
60% 2015
201931
2016
50%
2017
40% 2018
30% 1.139
192937 140317
20%
1.375
10%
0%
ACTUAL QUANTITY ACTUAL OUPUT(sales) MATERIAL YIELD
VARIANCE
, 57
BPL CO
INTERPRETATION
From above graph we can observe that material yield in the firm. In the year2015
actual quantity used1.27.in 2016the is Rs. 4.040, in the year 2017 Rs. 1.139 and year
2018 the actual quantity used is Rs. 1.375.
TABLE NO: 14
TABLE SHOWING FACTORY OVERHEAD EFFICIENCY
VARIANCE
YEAR 2018 2017 2016 2015
STANDARD OVERHEAD 787.21 357.89 671.12 547.63

RATE
STANDARD HOURS 7 6 7 7
ALLOWED FOR
EXPECTED OUTPUT
FACTORY OVERHEAD 392300 887300 64342 742583

EFFICIENCY 0
ACTUAL HOURS 6 5 6 6
WORKED
ANALYSIS
From the above table shows the factory overhead efficiency variance. In the year
2015 is Rs 742583,2016 is Rs. 643420, in the year 2017 is Rs. 887300 and in the 2018Rs.
, 58
BPL CO
392300 and in the above table we can observe the standard overhead rate of the company
in the year 2016 is Rs. 671.12in the year 2017 the standard overhead rate is Rs. 357.89
and in the year 2018 standard rate is Rs. 787.21.
GRAPH NO-14
GRAPH SHOWING FACTORY OVERHEAD EFFICIENCY VARIANCE
887300
900000
600000 357.89 6 392300
300000 787.21 7 5 2015
0 6 2016
2017
2018
2018
2017
E
AT
DR
2016
Y
KE
NC
EA
OR
CIE
RH
EA UT
2015
SW
VE
FFI
ERH UTP
DO
DE
UR
OV O
AR
HO
RY TED
ND
AL
CTO PEC
STA
TU
FA R EX
AC
FO
ED
W
LLOA
RS
OU
DH
AR
ND
STA
INTERPTRETATION
, 59
BPL CO
From the above graph we can shows the factory overhead efficiency variance. In
the year 2015 is Rs 742583,2016 is Rs. 643420, in the year 2017 is Rs. 887300 and in the
2018Rs. 392300 and in the above table we can observe the standard overhead rate of the
company in the year 2016 is Rs. 671.12in the year 2017 the standard overhead rate is Rs.
357.89 and in the year 2018 standard rate is Rs. 787.21.
TABLE NO. 15
TABLE SHOWING THE FACTORY OVERHEAD BUDGET
PARTICULARS
2014 2015 2016 2015
VARIBLE FACTORY OH:

BUDGETED PRODUCTION
812889 993531 903210 916253
UNIT
(*)VARIABLE OH RATE 36.77 30.71 41.18 40.59
TOTAL VARIABLE OH
29889480 30175008 37191632 3025951
(A)
FIXED FACTORY OH:
TOTALFACTORY OH 392300 887300 643420 726823

(A+B)
(-)DEPRECIATION 0000 0000 00000 0000
CASH DISBURSMENT FOR

30281780 31062308 37835052 38863152
FACTORYB OH
Sources: Financial statements
, 60
BPL CO
ANALYSIS:
The table showing the factory overhead budget. The cash disbursement for factory
overhead for the year 2018- 30281780 2017- 31062308, 2016- 31062308. 2015-
38863152. The factory overhead budget of the company was increased for the year 2018
when comparing to 2016.
GRAPH NO. 15
GRAPH SHOWING THE FACTORY OVERHEAD BUDGET
FACTORY OVERHEAD BUDGET

38863152 30281780
2018
2017
2016
2015
31062308
37835052
INTERPRETATION:
, 61
BPL CO
The graph showing the factory overhead budget. The cash disbursement for
factory overhead for the year 2018- 30281780 2017- 31062308, 2016- 31062308. 2015-
TABLE NO. 16
TABLE SHOWING THE SELLING AND ADMINISTRATIVE OVERHEAD
BUDGET
PARTICULARS 2018 2017 2016 2015

BUDGETED SELLING
EXP:
Advertisement
93200 259120 524802
453837
Selling expense 256130 241710 536829 -
Commission on sales 1360000 742000 1268295 2307952
Communication expense 2333000 2300000 1388408 533836
Conveyance training 26200000 31040000 10082711 4365385
Insurance charges 179300 108300 822538 418749
TOTAL 4221630 34491130 14623583 80,79,759
BUDGETED
ADMINISTRATION EXP:
Auditor fees 783000 546000 607025 684000
director fees 340000 430000 410000 430000
Office maintenance 1179000 1029200 6053226 6386810
Printing and stationary 770000 126000 670842 484979
Rates and taxes 2649000 3546800 8943774 2976052
Staff recurrent &Training ---- ---- ----- 5000
Vehicle operating expense 274299
, 62
BPL CO
TOTAL 81951000 5291000 16684867 11241140

TOTALSELLING & ADMN 86172630 39782130 31308449 19320899
ANALYSIS:
The above table showing the selling and administration overhead budget. We can observe
here both selling and administration over head. The selling expenses of the company will
decreased in the year 2017- 584910. So it is better to increase for the profit of the
company.
GRAPH NO. 16
GRAPH SHOWING THE SELLING AND ADMINISTRATIVE OVERHEAD

BUDGET
, 63
BPL CO
SELLING AND ADMINISTRATIVE OVERHEAD BUDGET
10000000
9000000
8000000
7000000
6000000
5000000
4000000
3000000 2014
2000000
1000000 2015
0 2016
2017
L
DM L
TA
TA
t
lin s
eve pho ees on

Offi ce S Ren
tra nan ed Off

air W ppl s
TxOp
vel Fee
Tenting E t
Tra der p
TO ment harg d
Offi Main re Ex s
NG es TO
Rep Staff ce Su alarie
n
Fo M Roeunan p
x
s & elf ier
b D Tele dit F cati

C i
LSE Char es
rke me
l op n e P a
gE
r C ain nd ce
gre Exp
N
Offi ce
Au mepernet
Ma ertise
Offi
g
a
ct A ce
&A
De
t
v
Ad
on te
LLI
Ld ce
TA
We
INTERPRETATION:
The graph showing the selling and administration overhead budget. We can observe here
both selling and administration overhead. The administration expenses of the company
will increased in the year 2017-8684635.So it is indicating reduces these expenses for the
future year.
TABLE NO. 17
TABLE SHOWING THE COST OF GOODS MANUFACTURED

(Rs. In crores)
, 64
BPL CO
PARTICULARS 2018 2017 2016 2015
DIRECT 192937000 201951000 163034999 119220405

MATERIAL
PURCHASED
(+) OPENING 28243000 21120000 19236108 14148578
STOCK
(-) CLOSSING (21798000 (28243000 (21119502) (1,92,36,108
STOCK ) ) )
TOTAL DIRECT
21876500 24582600 17,42,33,70 15258946
MATERIAL COST
TOTAL COG OF
MANUFACTURE 234823670 73176970 19,47,06,61 14,75,97,830
D 0
ANALYSIS:
The above table represents the material purchased, opening stock, closing stock,
direct labour cost and finally we can find the total cost of goods manufactured that is for
the year 2018- 234823670and 2017- 73176970 and 2016-178574975.2015-29391821 So
it shows cost of manufacturing of goods is increased.
GRAPH NO. 17
GRAPH SHOWING THE COST OF GOODS MANUFACTURED
, 65
BPL CO
201951000
163034999
250000000 219410600
192937000 178574975
200000000 221258500
150000000
19236108
100000000
21120000 0
50000000 28243000 24582600 2015 2018
21876500 2016 2017
0 -21119502
2017 2016
-50000000 -28243000
2018 2015
D
-21798000
SE
K
OC
K
A
OC
CH
ST
T
OS
ST
ED
UR
NG
LC
UR
G
LP
NI
SIN
IA
CT
PE
IA
ER
S
ER
A
)O
LO
AT
UF
AT
C
(+
AN
M
(-)
CT
M
CT
RE
OF
RE
DI
DI
G
L
CO
TA
TO
L
TA
TO
INTERPRETATION:
The above graph represents the material purchased, opening stock, closing stock,
TABLE NO. 18
TABLE SHOWING THE PROFIT INCOME STATEMENT
, 66
BPL CO
PARTICULAR 2018 2017 2016 2015

S
SALES 125,34,10,000 9,75,46,,000 403568099 238868622
(-) TOTAL 26,52.45.300 107868100 20,93,30,193 15,56,77,589

COST
PROFIT /LOSS 988164700 10322100 799260600 43,23,033.45
ANALYSIS:
From the above table represents the profit income statement. The tables shows the
net sales and total cost. Finally We can find the losses for the company and the loss for
the year 2018- 963336000 and 2017- (198558600) and 2016-799260600and 2015-
432303345.
GRAPH NO. 18
GRAPH SHOWING THE PROFIT INCOME STATEMENT
, 67
BPL CO
1200000000
1000000000
800000000
600000000
2018
2017
400000000
2016
2015
200000000
0
PROFIT /LOSS SALES (-) TOTAL COST
-200000000
-400000000
INTERPRETATION:
From the above represents the profit income statement. The tables shows the net
sales and total cost. Finally We can find the losses for the company and the loss for the
year 2018- 963336000 and 2017- (198558600) and 2016-799260600. and 2015-
432303345.
TABLE NO 19
TABLE SHOWING THE APPLICATION OF FUNDS AND

SOURCES OF FUNDS
PARTICULAR 2018 2017 2016 2015
S
SOURCES OF
, 68
BPL CO
FUNDS
Share Holders 48885800 48885800 21847261 21847261

Fund 0 0 3 3
Reserves And 48231490 20713751 18236585
Surplus 0 2
Non Current ------ ------ 80984180 -----
Liability
Current Liability 19406490 21544547 54098600 45695215
0 3
97117290 51040254 84044279 70265845
TOTAL(A) 0 7 5 7
APPLICATIO
N OF FUNDS
Fixed Assets 94456000 11467200 11612989 12535472
0 0 6 5
Inventories 14075700 19555000 47435384 35689548
Loans And ------ -------- 25743087 -------

Advances 4
Cash And Cash 12537200 13377100 26951375 21538425
Equalants
Miscellaneous -- 36279844 39249526 37829426
Expenses 7 6 2
TOTAL (B) 97117290 51040254 84044279 70265845
0 7 5 7
ANALYSIS:
The table showing the application of funds and sources of funds. The total sources
of funds for the year 2018 - 971172900and the application of funds for the year 2017 -
510402547 the application of funds for the year 2016-840442795.2015-702658457.
GRAPH NO 19
GRAPH SHOWING THE APPLICATION OF FUNDS AND SOURCES OF

FUNDS
, 69
BPL CO
3500000000
3000000000
2500000000
2000000000
1500000000
1000000000
2015
500000000
2016
0 2017
2018
OF ( A )
B)
An nd A ries
ve ts
TO ity
d
ell h E ces
DS
s
en ility
TO es
ed S
lu
us lant
Fix ND
No s An Fun
se
L(
ns
il
L
UN
r r ur p
n
to
As
iab
TA
b
TA
FU
M d Ca dva
pe
a
Cu t Lia
n
s
FF
qu
L
S
er
Ex
t
d
SO
se old
en
In
N
rr
s
eH
CE
eo
IO
A
Cu
e
UR
an
AT
Ca ans
rv
ar
n
Sh
SO
IC
Lo
Re
isc
PL
sh
AP
INTERPRETATION:
The graph showing the the application of funds and sources of funds. The total
sources of funds for the year 2018 - 971172900and the application of funds for the year
2017 - 510402547 the application of funds for the year 2016-8404427952015-
702658457.
TABLE NO. 20
TABLE SHOWING THE PRODUCTION BUDGET
, 70
BPL CO
PARTICULAR 2018 2017 2016 2015

S
23886862
SALES 125,34,10,00 9,75,46,,00 40356809 2
0 0 9
21798000 28243000 21119502 20568213

(+) CLOSSING
STOCK
TOTAL 1218722000 125789000 42468760 21830040

1 9
28243000 21120000 19236108 18638206
(-) OPENING
STOCK
1246965000 104669000 44392370 19966220
TOTAL 9 3
PRODUCTION
BUDGET
ANALYSIS:
As the above table represents the total production budget in the year 2018-
1246965000,2017 - 104669000,2016 - 443923709,. 2015-199662203The production
budget was increased year to year. We can consider here deduct the opening stock from
sales and closing stock.
GRAPH NO. 20
, 71
BPL CO
GRAPH SHOWING THE PRODUCTION BUDGET
2000000000
1800000000
1600000000
1400000000
1200000000
1000000000
800000000
600000000
400000000
200000000
0
L
S
1
K
K
ET
TA
LE
AR
PA umn
OC
OC
DG
SA
TO
UL
ST
ST
l
BU
Co
IC
G
RT
IN
SIN
N
TIO
EN
S
LO
OP
UC
)C
OD
(-)
(+
LPR
TA
TO
INTERPRETATION:
As the above graph represents the total production budget in the year 2018-
1246965000,2017 - 104669000,2016 - 443923709,. 2015-199662203The production
, 72
BPL CO
TABLE NO 21
TABLE SHOWING THE MARGINAL COSTING STATEMENT
YEARS 2018(478937000) 2017(508067000) 2016(194706610)

CPU TOTAL CP TOTAL CPU TOTAL
PARTICULARS
U
sales (value @ M 2.61 1253410000 0.19 97546000 2.73 403568099
C)
(-) variable 0.09 44282930 0.009 47490430 0.18 35486140

cost(value @ M C)
CONTRIBUTION 2.52 1209127070 0.10 50055570 1.89 368081959
FIXED COST 0.005 2760.000 0.01 2760.000 0.04 2760.000
PROFIT 2.01 963336000 0.33 799260600 4.10 799260600
ANALYSIS:
From the above table we can observe that marginal profit
increased by the base year 2016 is 799260600in 2017 is 799260600 but
immediately decreased in year at 2018 is 963336000. And cost per unit is
2.01, 0.33, and 4.10 respectively. So it is well and good for increasing the
profit line.
, 73
BPL CO
CHART NO 21
GRAPH SHOWING THE MARGINAL COST STATEMENT
MARGINAL COST STATEMENT

1400000000
1200000000
1000000000 CPU
2016
800000000 CPU2
2015
600000000 CPU3
2014
400000000
200000000
0
sales (value @ (-) variable CONTRIBUTION FIXED COST PROFIT
M C) cost(value @ M
C)
INTERPRITATION
From the above bar chart indicating marginal cost details. we

can observe that marginal profit increased by the base year 2016 is
799260600 in 2017 is 799260600 but immediately decreased in year at 2018
is 963336000. And cost per unit is 2.01, 0.33, and 4.10 respectively. So it is
well and good for increasing the profit line.
, 74
BPL CO
TABLE NO 22
TABLE SHOWING THE MARGINAL COSTING PROFIT FOR BPL ECG
MACHINE (25%)
YEARS 2018(191748000) 2017(203226800) 2016(48676653)

CPU TOTAL CPU CPU TOTAL CPU
PARTICULARS
sales (value @ M 1.63 313352500 0.12 25386500 0.22 10892025
C)
(-) variable 0.05 11070733 0.05 11872608 0.18 8871535

cost(value @ M C)
CONTRIBUTION 1.53 30228176 1.16 23513892 0.042 2020490

7
FIXED COST 0.003 690000 0.003 690000 0.014 690000
PROFIT 0.15 30159176 0.11 22823892 0.027 22823892
7
ANALYSIS
From the above table we can observe for cost of production,
cost of goods available for sale, cost of goods sold, contribution,
and profit or loss,2016 profit is 301591767, 2017 is 22823892 and
2018 is 22823892, the profit decreased in the year of 2018.
, 75
BPL CO
CHART NO 22
GRAPH SHOWING THE MARGINAL COSTING PROFIT FOR BPL ECG
MACHINE (25%)
MARGINAL COSTING PROFIT FOR BPL ECG MACHINE (25%)

350000000
313352500
302281767 301591767
300000000
250000000
CPU
2016
200000000
CPU2
2015
150000000
CPU3
2014
100000000
50000000
11070733
690000
0
M C) cost(value @ M
C)
INTERPRITATION
From the above graph we can observe for cost of production, cost
of goods available for sale, cost of goods sold, contribution, and
profit or loss,2016 profit is 0.15%, 2017 is 0. 11% and 2018 is
0.027%, the profit decreased in the year of 2018
, 76
BPL CO
TABLE NO 23
TABLE SHOWING THE MARGINAL COSTING PROFIT FOR BPL LIFEPHONE + BG
WELLNESS MONITOR(30%)
YEARS 2018(143681100) 2017(152420100) 2016(58411983)

CPU TOTAL CPU TOTAL CPU TOTAL
PARTICULARS
sales (value @ M 2.61 376023000 0.19 29263800 2.07 121070430
C)
(-) variable 0.09 13284879 0.09 14247129 0.18 10645842

cost(value @ M C)
CONTRIBUTION 0.09 13039622 0.03 15016671 0.19 11042459

FIXED COST 0.005 828000 0.05 828000 0.01 828000
PROFIT 0.09 12211622 0.09 14188671 1.88 109596588
ANALYSIS
From the above table we can observe for cost of production, cost
profit or loss,2016 profit is109596588,2017 is 14188671, 2018 is
12211622, the profit fluctuated in the year of 2018
, 77
BPL CO
CHART NO 23
TABLE SHOWING THE MARGINAL COSTING PROFITFOR HOTDIP GALVANIZED WIRES
400000000
350000000
300000000
250000000
200000000
150000000 121070430 CPU
100000000 2018
50000000 109596588 CPU2
10645842 2017
0 11042459 CPU3
828000 2016
C)
M
C)
N
e@
TIO
ST
e@
alu
CO
IT
BU
OF
lu
(v
RI
ED
va
PR
NT
les
FIX
st(
CO
sa
coe
bl
r ia
va
(-)
INTERPRITATION
profit or loss,2016 profit is1.0.09%,2017 is 0.09%, 2018 is 1.88%,
the profit decreased in the year of 2018
, 78
BPL CO
TABLE NO 24
TABLE SHOWING THE MARGINAL COSTING PROFIT FOR A+1 BPL AC
COUPLER(15%)
Rs. In lakhs
YEARS 2018(71840550) 2017(76210050) 2016(29205996)
PARTICULARS
sales (value @ M 0.25 188011500 0.20 14631900 0.27 60535215
C)
(-) variable 0.09 6642439 0.09 7123565 0.18 5322921

cost(value @ M C)
CONTRIBUTION 2.52 181369061 0.09 7508335 1.90 55212294

FIXED COST 0.005 414000 0.05 414000 0.014 414000
PROFIT 2.51 180955061 0.09 7094335 1.88 54798294
ANALYSIS
profit or loss,2016 profit is 180955061 ,2017 is 7094335, 2018 is
54798294, the profit decreased in the year of 2018 respectively
, 79
BPL CO
CHART NO 24
200000000
180000000
160000000
140000000
120000000
100000000
80000000 60535215 CPU
60000000
55212294 2018
40000000
54798294 CPU2
20000000 2017
5322921
0 CPU3
414000 2016
C)
M
C)
N
e@
TIO
ST
e@
alu
CO
IT
BU
OF
lu
(v
RI
ED
va
PR
NT
les
FIX
st(
CO
sa
co
le
iab
arv
(-)
INTERPRITATION
From the above graph we can observe for cost of production,

and profit or loss,2016 profit is1.88%,2017 is 0.09%, 2018 is
, 80
BPL CO
TABLE NO 25
TABLE SHOWING THE COST VOLUME PROFIT ANALYSIS
PATRICULA TVC TFC CVP

RS
YEARS
2018 44282930 2760000 47042930
2017 47490430 2760000 50250430
2016 35486140 2760000 38246140
ANALYSIS
From the above table showing the cost volume profit analysis
details. Cost of volume profit is equal to total variable cost and
total fixed cost. We can observe 2017 cost volume profit is same as
by the base year 2016. And after 2017 decreased by the cost
volume profit.
, 81
BPL CO
CHART NO 25
GRAPH SHOWING THE COST VOLUME PROFIT ANALYSIS
COST VOLUME PROFIT ANALYSIS
60000000
50000000
40000000
30000000
20000000
10000000
2760000 2760000 2760000
0
2018 2017 2016
INTERPRITATION
From the above bar chat is representing the cost volume profit for the
year of 2016, 2017 and 2018 respectively. We can observe for the 2018 cost
volume profit if increased for the base year 2016.
, 82
BPL CO
TABLE NO 26
TABLE SHOWING THE PROFIT VOLUME RATIO (PV RATIO)
PARTICULAR 2018 2017 2016
SALES 125,34,10,000 9,75,46,000 40.35,68,099
CONTRIBUTION 1209127070 50055570 368081959
PV Ratio 96.46 51.31 91.20
PV Ratio
= contribution *100
sales
ANALYSIS:
From the above table showing the profit volume ratio. Sales is
divided by with contribution we got p/v ratio in the year2018 we
get 96.46%, 2017 is 51.31% and 2016 is 91.20%.
, 83
BPL CO
CHART NO 26
GRAPH SHOWING THE PROFIT VOLUME RATIO(PV RATIO)
PROFIT VOLUME RATIO (PV RATIO)
250
91.2
200
150
100 51.31
50
96.46
0
PV Ratio
INTERPRETATION
From the above graph showing the profit volume ratio. Sales is
get96.46 %, 2017 is 51.31% and 2016 is 91.20%.
, 84
BPL CO
CHAPTER-V
SUMMARY OF FINDINGS, SUGGESTIONS AND CONCLUSION
FINDINGS
 The direct materials has increased in the year 2018 compare to 2017 and 2016
decreased due to the fluctuations in the cost of raw materials.
 Direct labor has increased year by year compared to base year because they the labor
recruited every year production.
 The cost of manufacturing overhead is decreased continuously till 2018 but in the
year 2017 it has been increased slightly it is not good sigh to the company. Company
need to use more machine power than the man power as the result the process will be
faster and there is a decrease in the training cost to the workers. This helps the
company to invest the saved amount in implementing some advertisement
programmers to increase sales
 selling and distribution over head there are some fluctuations when compared to the
base year 2016 but last year well controlled expenses and achieved good sales also it
is good achievement to the company.
 Fluctuation in total cost when compare to the base year 2016. But last two years
Total Cost decreasing it is good sign to the company it helps to increase the company
profit.
 Prime cost is decreasing in the year 2017to state that it is good but company should
not reduce this cost by reducing output.
 The administration overhead cost shows the fluctuations in the survey period i.e.
between the four years 2018-2016, but after 2017 it decreased continuously because
of timely reduce in wastage and in miscellaneous expenses.
, 85
BPL CO
 Cost of production is decreasing trend compared to the 2016 that 104.45%, 100.32%
and 88.00% in the year 2018.
 Net sales of the company increased in sales when compared to the base year 2016 in
the 2018otter that sales decreased gradually because more competitors entered.
 Profit of the company increased in the year 2018 compared to base year but in the
year 2017 it decreased but in the year 2016 profit increased up to double to last year.
SUGGESTIONS
 Company exporting products to other nations but manufacturing unit in India only
it is better to state manufacturing unit in abroad also from this company can
reduce cost also.
 Company use available resources effectively and go for quality product with
healthy competition, automatically company get success.
 Material cost is decreased same extent it is good to the company but one thing
company need to keep in mind that is quality of material they don’t
compromised with quality.
 Labour cost increasing year by year it’s not good sign to the company they need
to take certain measures to reduce the direct labour cost.
 Manufacturing expenses is well control at last 3years but in 2018-17it increased

it is not good sign company need to reduce expenses and increase the production
by using different new methods and techniques.
 Administration expenses is under controlled in the year 2018-17 company

maintain this control forth coming year also.
 Company makes selling and distribution expenses with considering the current
market demand, competitors and customers this helps company growth.
, 86
BPL CO
CONCLUSION
From the above findings in British Physical Laboratories Group (BPL) can be concluded
that the company should keep under check by exercising certain cost reduction measures.
The company needs to review from time to time for the purpose of control in the cost.
The company should not neglect the cost because cost analysis forms part of sales.
Sales = cost + profit.
For maximizing profit cost should be reduced to the minimum. For minimizing the cost
their, should be effective utilization of resources. So, the top management takes steps to
increase the utilization capacity at least to recover all cash expenses otherwise the
company should result in increases in cost of production.
The company should prepare annual budgets which should be necessary for control of
cost. Sufficient fund have to be allocated every year for repairs and maintenance. There
should be fuller utilization of installed capacity and improved inventory polices which
reduces the inventory carrying cost.
Finally concluded the company should be make efforts for increasing productivity and
reducing cost.
CHAPTER-3
COMPANY PROFILE
British Physical Laboratories Group (BPL)
, 87
BPL CO
BPL LIMITED
28/29, KIADB, INDUSTRIAL AREA, DODDABALLAPUR-561203
BANGALORE INDIA
BACKGROUND AND INCEPTION OF THE COMPANY
Is an Indian electronics company. It makes health care equipment. It was founded

in 1963 in Peaked, Kerala, and is headquartered at Bangalore, Karnataka
British Physical Laboratories was founded in 1963, during the License Raj,
by TPG Namibian in Peaked, Kerala, as a company for manufacturing hermetically
sealed precision panel meters for the defense forces. Namibia had worked in
the Kingdom and United States, and when he returned to India, he desired to create a
company that manufactured high-quality electronic products, and he wanted to makeBPL
initially expanded its medical product ranges to include electrocardiographs and patient-
monitoring systems.
After the 1982 Asian Games, BPL expanded its range further and manufactured
color televisions and video cassette recorders, and later refrigerators, batteries and other
consumer electrical equipment.
The company headquarters was moved to Dynamic House, Church Street, Bangalore.[
From medical electronics, it expanded into consumer electronics,
telecommunications, soft energy and electronic components.
1980s.
, 88
BPL CO
The Company has always been committed to the system of good corporate
governance. The Company acknowledges that there are three key aspects of Corporate
Governance viz., accountability, transparency and equality of treatment for all
stakeholders and has identified the roles and responsibilities and also the rights of the
three constituents of Corporate Governance viz.,
Vision:
 To be a global leader to establish pioneer products.
 Quality objectives and ethical values.
 Attain and to obtain feedback from customer.
Mission:
 House of quality re-trading materials and molded products.

 To get quality control performance certificate.
 To make customers happy.
Corporate Value Statement:

We will do what is right for our customers, employees and the environment. We
will conduct ourselves to the highest ethical standards and abide by the law of the lands
that we operate in. We respect the trust our customers place in us. We will, therefore,
strive continuously to improve our products and processes in order to offer the greatest
value to our customers. We recognize that our ability to succeed depends on our ability to
work as a team.
Board of Directors
, 89
BPL CO
Mr. Ajit G Nambiar Chairman & Managing Director
He specializes in the Foreign Exchange Management

Act and advises overseas corporations and large
Indian companies on investments, taxation and
collaboration.
The Company has an Executive Chairman. Mr. Ajit G Nambiar is the Chairman and
Managing Director and Independent Directors are more than half of the total strength of
the Board. The Company has complied with the requirements of Clause 49 of the Listing
Agreement on the composition of the Board. Evelopment, including new product
development
Mr. Srinath Maniya
, 90
BPL CO
COMPANY SECRETARY & COMPLIANCE OFFICER BPL has informed that Mr.
Srinath Maniyal M, who was the Company Secretary and the Compliance Officer has
Mr. Ajit G Nambiar Mrs Anju Chandrasekhar
Mr. Suraj L Mehta

Capt. S Prabhala
resigned from the services of the Company. He has been relieved from the services at the
closing business hours of the company onAugust09,2013
Terms of reference
1. Oversight of the Company’s financial reporting process.

2. Recommending the appointment and removal of external auditor, fixation of audit fee
and approval for payment for other services.
3. Reviewing with management the annual financial statements before submission to the
Board, focusing primarily on: Any changes in accounting policies and practices.
_ Major accounting entries based on exercise of judgment by management
_ Qualifications in draft audit report.
_ Significant adjustments arising out of audit.
, 91
BPL CO
_ the going concern assumption.

_ Compliance with accounting standards.
_ Compliance with Stock Exchange and legal requirements concerning financial
statements.
_ Any related party transactions i.e., transactions of the Company of material nature, with
promoters or the management, their subsidiaries or relatives etc., that May 1, 2011have
potential conflict with the interests of Company at large.
4. Reviewing with the management, external and internal auditors, the adequacy of
internal control systems.
5. Reviewing the adequacy of internal audit function including the structure of the
internal audit department, staffing and seniority of the official heading the department,
reporting structure, coverage and frequency of internal audit.
Competitors:
Competitors name Address of Competitors:
Bharath electronics Corporate office ring road nagavara,

bangalore-50045
Honeywell automation Pune maharastra
Centrum electronics Khb industrial area, yelahanka new

town, bangalore560106
, 92
BPL CO
Genus power infra Sitapur ,jaipur rajastana
Samsung Gurgon, hariyana
Lg electronics Surjapur uttar pradeh
Ownership of pattern
The Committee held its Meetings on 29th July, 2009 and on28th January, 2010
a) Terms of Reference
- Approval of requests received for Transfer / Transmission
- Transposition of shares in the physical form
- Deletions of names
- Approval of requests received for issue of Duplicate
Share Certificates
- Rejection of requests for share transfers, wherever applicable
- Review of share transfers and time taken, issues relating to Refund Account, Unpaid
dividend etc.,
- Establishment of Bank Accounts for dividend distribution
- Grant of authority to Company Secretary / Others to approve valid transfer documents
in physical form
- Redressed of complaints received from Shareholders / Investors on non-receipt of
shares after transfer in the physical form, Complaints on non-receipt of Balance sheets,
dividend,etc., Approval of requests received for dematerialization of shares
b) The Members of the Investors' Relation Committee are:

i) Mr. K S Prasad, Chairman (Independent & Non-Executive)
ii) Mr. S Padma Kumar (Independent & Non-Executive) and
iii) Mrs. Anju Chandrasekhar (Non-Executive)
, 93
BPL CO
c) Name and designation of Compliance Officer

Mr.V Ravi was the Company Secretary and Compliance Officer up to 15th
February, 2010 and from 16th February,2010, Mr. S. Hariharan, Head-Legal & Taxation
was the Compliance Officer.
d) Number of Shareholder complaints received, not solved to the satisfaction of

shareholders and number of pending share transfers
Shareholder complaints are given top priority by the Company and are replied promptly
by the Investors’ Service Cell and also by the Registrars and Share Transfer Agents of the
Company. It is the policy of the Company that Investor Complaints are attended to within
48 hours of receipt. Barring certain cases pending in Courts/ Consumer Forums, relating
to disputes over the title to shares, in which the Company has been made a party, the
Company has attended to most of the investor grievances/ correspondences.
Environment policy:
a) KodiProperties: The Company had, during earlier years, invested an amount of Rs.
378.42 lakhs as capital and has a share of profit of 98%. The total capital of the firm is
Rs. 387.47 lakhs.
The share of profits of other partners in the firm are; Electronic Research Private
Limited and BPL Telecom Private Limited 1.00% each.
b) Well worth Electronics : The Company had during earlier years, invested an amount
of Rs. 9.64 lakhs as capital and has a share of profit of 25%. The total capital of the firm
is Rs. 32.53 lakhs.The share of profits of other partners in the firm are; BS Refrigerators
Limited, BS Appliances Limited and BST Limited is 25% each. The firm incurred a loss
of Rs. 1700/- and the company’s share of loss of Rs. 425/- has been recognized in current
period based on the audited accounts of the firm.
Performance of Bpl Company

1988 – 2006
BPL Ltd has reported a net loss of ₹34.76 crore (equivalent to ₹54 crore or
US$8.1 million in 2013) in the second quarter of fiscal 2005-06, on gross sales
, 94
BPL CO
of ₹34.71 crore(equivalent to ₹54 crore or US$8.1 million in 2013). Operating losses

were at ₹13.91 crore (equivalent to ₹22 crore or US$3.2 million in 2013).
2004
Gross sales were ₹64.45 crore (equivalent to ₹105 crore or US$16 million in 2013) in the
corresponding period during 2004-05 while net loss was at ₹41.59 crore (equivalent
to₹68 crore or US$10 million in 2013).
1992 – 2004
According to the company, the promoters have brought in ₹50.08 crore (equivalent
to ₹82 crore or US$12 million in 2013) as contemplated in the corporate debt
restructuringscheme. The amount was to pay statutory liabilities, unsecured, pressing
creditors, dealers, credit balances, employee dues and working capital requirements, in
part.
2000 – 2001
In respect to the auditors' qualification of the company's accounts for the period ended 31
March 2005, about undisputed amounts payable in respect of income-tax
(₹4.44 crore(equivalent to ₹7.2 crore or US$1.1 million in 2013)), dividend tax
(₹2.51 crore (equivalent to ₹4.1 crore or US$610,000 in 2013)), wealth tax
(₹0.11 crore (equivalent to₹1.8 million or US$27,000 in 2013)), TDS
FUTURE GROWTH
 To promote, aid and assist the rehabilitation, growth and development of the
handloom industry in general and in particular, of that sector, of the handloom
industry, which is outside the co- operative sector in the state of Karnataka
 To provide financial assistance to the handloom industry and all or any allied
ancillary, preparatory, processing or finished industries.
 Delink the weavers from the clutches of the master weavers
, 95
BPL CO
 Product mix and assuring higher conversion charges to weavers.

 Liquidating the present high and aged inventory.
Objectives of BPL Company
4. Conduct specific, technical, economic and social research with respect to

electronic production
5. Serve as a center for collection and dissemination of information and advice. On

the scientific, technical and economic matters concerned to sericulture industry.
6. Undertake training of scientific, technical and extension personal at the

managerial and operational cadre. Conduct commercial research and production
for effective promotion and utilization of different research findings
PRODUCT PROFILE:
LED NEW DESIGN TV

LED TV ACTUALLY JUST A DEVELOPMENT OF THE CONVENTIONAL
SEEK. SCREENS WAS POSSIBLY DEVELOPED.
DEPLOYING THE OCCASIONAL HOODWINKING VIA MISLEADING
INFORMATION.
, 96
BPL CO
BPL TV UNIVERSAL REMOTE
THIS IS CONTROL MADE 2015 NEW MODE THAT CAN BE

USED FOR REALISTIC .
A+1 BPL AC COUPLER

OPTO COUPLER ARE DESIGNED TO PROVIDE COMPLETE ELECTRICAL
ISOLATION BETWEEN AN INPUT AND OUTPUT CIRCUITS .THE POWERFUL
PURPOSE OF ISOLATIONS TO PROVIDE PROTECTION FROM HIGH VOLTAGE.
Bpl one replic balance dual wan office router
ROUTER DELIVERS HIGHLY SECURE, HIGH

PERFORMANCE, RELIABLE CONNECTIVITY TO THE
INTENT ,OTHER OFFICES ,AND EMPLOYEES
WORKING REMOTLY FROM THE HEART OF SMALL BUSINESS NETWORK.
, 97
BPL CO
BPL LIFEPHONE + BG WELLNESS MONITOR
ONLY COLLECT, USE AND DISCLOSE INFORMATION

LEMENT OF HOME BLOOD MONITORING BY POPLE WITH
DIABETES IN THE SHORT TERM POTENTIALLY LIFE
THREATERING COMPLETION OF UNDER TESTING
BPL ECG MACHINE

LIST OF TRADERS FOR ECG MACHINE, ECG MACHINE PROVIDE
DETAILS LIKE PRODECT SPECIFICATION USAGEOF THE BEST QUOTE
MACHIN.
Share Transfer System

The Company’s shares are compulsorily traded in the demat form. The ISIN
allotted to BPL Limited is: - INE110A01019. Investors are required to establish an
account with a Depository Participant to hold and trade shares in the dematerialized form.
Shareholders' Profile
BPL Limited's shares are held by diverse entities. The break-up is as follows :
Category Shares held %total
Equity
Promoters 32094544 66.6

- Core 431400 0.89
- Directors, Relatives & Friends 373796 0.77
, 98
BPL CO
FII's / NRI's / OCBs 445310 0.92

FI's / Banks / Mutual Funds / 4306968 8.88
Insurance Companies 10858226 22.38
Bodies Corporate
Public
2
Total 48510244 100.00
SWOT ANALYSIS
A Scan of the internal and external environment is an important part of the strategic
planning process. Environment factors internal to form usually can be classified as
strengths (S) or weakness (W). And that to the firm can be classified as opportunities (O)
or Threats (T).Such an analysis of the strategic environment is referred to SWOT analysis
provides information that helpful matching the firm’s resources and capabilities to the
competitive environment in which it operates. As such it is instrumental in strategy
formulation and selection.
STRENGTH
 Skill availability
 Availability of raw material
 Low capital cost / investment
 Presence of government support
 Work carried out form home
 Desire to upgrade
 Supply of short length fabrics to valued clients
, 99
BPL CO
WEAKNESS
 Low yield
 Lock of marketing linkage
 Varied level of artisans
 Survival of government subsides
OPPORTUNITIES
 Exclusive hand woven fabric have good domestic and export market
 Possibility of more value addition
 Dovetailing with available government schemes
 Versatility in changing designs and texture with minimum investment
 Product innovation and diversification
 Trust and capacity building fashion fabrics for middle class people
THREATS
 Competition from power loom and machine made products
 Moving to other occupation and
 Competition from similar products from other states.
CHAPTER-IV
DATA ANALYSIS AND INTERPRETATION
INTRODUCTION:
The process of establishing the meaningful relationship between the items of two
financial statements with the objective of identifying the financial and operational
strengths and the weakness. This process includes both analysis and interpretation. There
, 100
BPL CO
is no. of methods or techniques which are used in analysis of financial statements are
comparative statements, trend analysis, common size statements etc.
Meaning of analysis:
Analysis refers to the proper arrangement of data where in the total figures in the
financial statements are regrouped their distinct or the different parts.
Meaning of interpretation:
Interpretation refers to the composition of the various components and definite

conclusions may be drawn about the earning capacity, efficiency, profitability, liquidity,
solvency, trend etc. Comparison of therefore is very much essential for meaningful
interpretation.
Table: 1
Table showing the Changes in machine hour rate in production costing
, 101
BPL CO
Total
factory Total Machine
Years Machine Hour rate
Overhead hours
2018 1588300 172800 9.19
2017 1435700 172800 8.31
2016 (119944) 172800 1.0
2015 (838181) 172800 4.85
Machine hour rate= Total factory overhead
Total machine hours
ANALYSIS
By analyzing the above table it shows the total overhead and total labor hour and
CHART NO 1
, 102
BPL CO
Chart showing the Changes in machine hour rate in production costing
100% 172800 172800

172800
90%
80%
172800
70%
60%
Machine Hour rate
50% Total Machine
Total factory Overhead
40%
30%
20%
10%
0% 0
2018 2017 2016 2015
INTERPRETATION
By analyzing the above graph it shows the total overhead and total labor hour and
Table: 2
Table Showing Changes in Labour hour rate in production Casting
, 103
BPL CO
Years Total Over Head Total labour hour Total Labour hour rate
2018 29,00,74,000 86400 3357.34
2017 29,61,04,600 72000 4112.56
2016 20,93,30,193 66240 3160.18
2015 15,56,77,589 64380 2418.10
Formula used to derive the labour hour rate:
Labour hour rate = Total Overhead
Total Labour Hours
ANALYSIS:
By analyzing the above table it shows the total over head and total labour hour
and total hour rate from 2015 to 2018.The total machine hour rate will be same in all
years and the total labour hour rate will be. More in 2017as compared to 2015,2016,
2018.
, 104
BPL CO
Graph no 2
Graph Showing Changes in Labour hour rate in production Casting
100% 3357.34 4112.56 3160.18 2418.1
90%
80%
70%
60%
Total Labour hour rate
50% 86400 64380 Total labour hour
72000 66240
Total Over Head
40%
30%
20%
10%
0%
2018 2017 2016 2015
INTERPRETATION:
In the above graph it shows the total overhead will be more in 2016 than 2018
will be lesser than base year then at last 2016 will incurred less over Head as compared to
2017,2018.
, 105
BPL CO
TABLE: 3
THE TABLE SHOWING MATERIAL CONSUMED
particulars 2018 2017 2016 2015

28243000 21120000 19236108 14148578
Opening stock
192937000 201951000 163034999 119220405

Material
consumption
13681000 31384000 11720575 11653209
Power charges
15160000 14910000 13615525 8286791

Fuel &water
Less: Closing (21798000) (28243000) (21119502) (19236108)

stock
Material
230012000 60588000 17,42,33,732 13,40,42,875
consumed
ANALYSIS:
In above table showing material consumed, in the year 2015

isRs134042875,2016 the material cost Rs 174233732 it increased it comparing
the year 2017 RS 60588000, in the year 2018 RS 230012000 in respectively.
GRAPH NO 3
GRAPH SHOWING MATERIAL CONSUMED
, 106
BPL CO
100%
90%
80%
70%
60%
50%
40% 2015
30% 2016
2017
20% 2018
10%
0%
es
ck
er
ck
ed
on
at
rg
to
to
um
pti
&w
ha
gs
gs
um
ns
rc
in
sin
el
co
en
ns
we
Fu
lo
ial
co
Op
:C
Po
er
ial
ss
at
Le
er
M
at
M
INTERPRETATION:
In the chart it shows the material consumption will be more in 2017.and

Opening stock will be more in 2016 as compared to 2017, 2018, and power
charges will be incurred more in 2015 and 2016. Fuel and water charges will
incur more in 2016.and material consumption will be more in 2017 as compared
to 2018,
Table: 4
, 107
BPL CO
The table showing profit per product
particulars 2018 2017 2016 2015
Batch out 261707 207269 200000 207000

put
1253410000 97546000 403568099 238868622
SALES
192937000 201951000 163034999 119220405

Material
cost
Direct 30630000 47520000 11720575 11653209

expenses
-------- ----- 13615525 8286791
Chargeabl
e expense
26,52.45.300 107868100 20,93,30,19 155677589
Total cost 3
Profit per
product 130.11 ----- 50.49 89.42
ANALYSIS:
In the above table it shows the profit per price of each batch .batch output
will be more in 2018 as compare to 2017, 2016,2015, And profit per unit is more
in 2018 as compare to 4 years i.e., 130.11. So here we knows that demand of the
product will be more in 2018 as compared to 2017,2016.2015. respectively.
Graph no 4
Graph showing profit per price of each batch
, 108
BPL CO
2500000000
2000000000
238868622
1500000000 403568099
1000000000 2015
2016
1253410000
119220405 2017
500000000 163034999 2018
19293700011653209
11720575 155677589
0 200000
207000
261707 8286791
3063000013615525
0 0 130.11
50.49
89.42
S
t
st
ut
es
ct
e
os
LE
ns
co
du
tp
ns
lc
SA
pe
pe
ial
ro
ou
ta
ex
p
To
er
ex
tch
er
at
le
ct
ab
M
tp
Ba
re
ge
ofi
Di
ar
Pr
Ch
INTERPRETATION:
In the above table it shows the profit per price to 2017, 2016, 2015, And
profit per unit is more in 2018 as compare to 4 years i.e., 130.11. So here we
knows that demand of the product will be more in 2018 as compared to
2017,2016.2015 respectively. .
, 109
BPL CO
TABLE 5
Table showing difference of changes in overheads:
PARTICULARS 2018 2017 2016 2015
Manufacturing
392300 887300 643420 552360
Overhead
Administration
4951000 567800 16684897 16785825
overhead
Selling &
Distribution 30191113 34691130 14623583 1538695
Overhead
TOTAL 35534413 35258930 31951900 18876880
ANALYSIS:
The above table shows the changes in the overheads like manufacturing or
production overheads, office and administration overhead, and selling and distribution
overhead, it includes the maximum expenses covered manufacture overhead when
compare to other overhead.
Chart: 5
, 110
BPL CO
Chart showing difference of changes in overheads:
140000000
120000000
100000000 31951900
80000000 14623583
60000000
40000000 2015
16684897 2016
20000000 2017
643420
0 2018
L
d
ad
TA
ea
ea
he
TO
h
h
er
er
er
Ov
ov
Ov
n
g
on
tio
in
uti
r
ra
tu
ist
ib
ac
str
in
uf
Di
an
Ad
M
g&
llin
Se
INTERPRETATION:
From the above chart show a difference of changes in overheads in this chart we
can observe selling and distribution overhead is less compare to other over heads the
maximum expenses covered for manufacturing overhead.
TABLE 6
, 111
BPL CO
COMPARISION WITH MANAGEMENT RATIOS
PARTIICULARS 2018 2017 2016 2015
FIXED ASSET TURNOVER

1.88613 1.55556 1.953567 1.853526
RATIO(SALES/FIXED ASSET)
TOTAL ASSET TURNOVER

1.34299 1.18735 1.613215 1.725696
RATIO(SALES/TOTAL ASSET)
CURRENT RATIO(CURRENT
0.84046 0.73154 1.08577 1.02386
QUICK RATIO(LIQUID
0.80714 0.698077 1.02857 0.89653
NET PROFIT RATIO(NET

0.01531 0.01851 0.011178 0.012570
PROFIT/SALES)
GROSS PROFIT
RATIO(GROSS PROFIT/NET 0.29201 0.299764 0.263145 0.196423
SALES
Analysis:
The above table shows the comparisons with different management ratios like fixed asset
turnover ratio, total asset turnover ratio, current ratio, quick ratio ,net profit ratio ,gross
profit ratio in fixed asset ratio will be good in 2016 after it can be decrease in 2018 and
total asset also good in 2016 after it can be decrease in 2018.
, 112
BPL CO
CHART: 6
CHART SHOWING COMPARISON WITH MANAGEMENT RATIOS:
8
6
1.953567
4 1.613215
1.08577 1.02857
2 1.88613 1.34299 0.84046 0.80714 0.263145
0.01531 0.29201
0.011178
0
2015
ES
Y)
T)
Y)
ES
ET
LIT
SE
LIT
AL
AL
SS
2016
AS
BI
BI
TS
/S
LA
IA
IA
FIT
ED
NE
2017
TL
TA
TL
O
IX
IT/
EN
TO
EN
PR
/F
OF
2018
R
/
RR
ES
ET
S
PR
LE
AL
U
CU
(N
C
A
(S
SS
T/
T/
TIO
(S
TIO
RO
SE
SE
TIO
RA
AS
AS
(G
RA
RA
FIT
TIO
ID
NT
R
R
VE
QU
RO
VE
RE
RA
NO
(LI
UR
NO
TP
FIT
TIO
UR
(C
NE
UR
RO
IO
TT
RA
T
SP
AT
ET
SE
K
TR
SS
OS
AS
IC
QU
LA
EN
GR
ED
TA
RR
FIX
TO
CU
INTERPRETATION:
From the above chart show the comparisons with different management ratios
like fixed asset turnover ratio, total asset turnover ratio, current ratio, quick ratio ,net
profit ratio ,gross profit ratio in fixed asset ratio will be good in 2015 after it can be
decrease in 2018 and total asset also good in 2015 after it can be decrease in 2018.
TABLE 7
, 113
BPL CO
TABLE SHOWING COMPARISON OF COST RATIOS WITH DIRECT

EXPENSES
PARTICULARS 2018 2017 2016 2015
Direct material
0.8388 3.333 0.1104 0.8892
cost/prime cost
Direct labour
1.261 4.887 1.201 1.352
cost/prime cost
Direct
expenses/prime 0.1331 0.7843 0.1454 0.1487
cost
ANALYSIS:
The above table shows the direct expenses like direct material cost, direct labour
cost and direct expenses are divided by prime cost hear in compare to base year in
current year will be decrease in direct labour cost increased year to year and the direct
expenses are decreased year to year.
, 114
BPL CO
CHART 7
CHART SHOWING COMPARISON OF COST RATIOS WITH DIRECT

EXPENSES
4.887
5
3.333
4.5
4
3.5 2018
3 2017
2.5 2016
2 2015
0.7843 2015
1.5
1 2016
0.5
0 2017
Direct material
cost/prime cost Direct labour 2018
cost/prime cost Direct
expenses/prime
cost
INTERPRETATION:
The above chart shows the difference of changes with direct material cost ,direct
labour cost ,direct expenses with prime cost in the above chart shows direct material cost
is very less and the direct labour cost is average but the direct expenses are very high.
FORMULA = TOTAL COST OF SALE / NET SALES
, 115
BPL CO
TABLE 8
TABLE SHOWING COMPARISON OF COST RATIOS
PARTICULARS 2018 2017 2016 2015
TOTAL COST 26,52.45.300 107868100 20,93,30,19 15,56,77,589

3
NET SALES
125,34,10,000 9,75,46,,000 403568099 238868622
0.212 1.106 0.518 0.639
ANALYSIS:
The above table shows total cost of sale is divided by net sales hear in the year
2015 is 0.639,2016 is 0.518 and in 2017 it will be little increase 1.106 and in the year
2018 0.212it was decrease and then in current year it was very high.
CHART -8
CHART SHOWING COMPARISON OF COST RATIOS
, 116
BPL CO
700000000
600000000
500000000
400000000
2015
2016
300000000 2017
2018
200000000
100000000
0
TOTAL COST NET SALES
OF SALE
INTERPRETATION:
The above chart shows total cost of sale is divided by net sales hear in the year
2015 is 0.639,2016 is 0.518 and in 2017 it will be little increase increase 1.106 and in the
year 2018 0.212it was decrease and then in current year it was very high
Table 9
TABLE SHOWING CONTRIBUTION MARGIN RATIO PRODUCT

TV UNIVERSAL REMOTES
, 117
BPL CO
Contribution
Year Fixed cost Target cost
margin ratio
2018 2760.000 240000 11.5
2017 2760.000 283000 9.75
2016 2760.000 321000 8.60
2015 2760.000 302000 9.32
ANALYSIS
, 118
BPL CO

12 of 4years from 2015 to 2018.The above table shows the increase in the Contribution
GRAPH -9
GRAPH SHOWING CONTRIBUTION MARGIN RATIO
Sales
9.32
11.5
2018
2017
2016
2015
8.6
9.75
INTERPRETATION:

12 of 3 years from 2015 to 2018.The above table shows the increase in the Contribution
, 119
BPL CO
TABLE NO: 10
TABLE SHOWING MATERIAL PURCHASE PRICE VARIANCE
YEAR 2018 2017 2016 2015
ACTUAL PRICE 32000 31000 31500 31200
ACTUAL 192937 201931 163034 178562

QUANTITY
PURCHASED
STANDARD 25000 25700 24800 25900

PRICE
MATERIAL 6135055900 1070234300 1092327800 946378600

PURCHASE PRICE
VARIANCE
MATERIAL PURCHASE PRICE VARIANCE= (Actual quantity purchased

*actual price)-(Actual quantity purchased*standard price)
ANALYSIS
, 120
BPL CO
From the above table we can observe that material purchase price variance shows
the favorable variances for 2018 is Rs 6135055900and 2017 material purchase variance is
Rs. 1070234300 and 2016 the variance is unfavorable that is Rs1092327800 and 2015 is
Rs 946378600.
GRAPH NO-10
GRAPH SHOWING THE MATERIAL PURCHASE PRICE VARIANCE
10000000000
9000000000 1092327800
8000000000 1070234300
7000000000
6000000000
5000000000
4000000000 6135055900
3000000000
2000000000 2015
1000000000 32000
31000
31500 192937
201931
163034 25000
25700
24800 2016
0
2017
2018
ICE
ICE
D
E
SE
PR
NC
PR
HA
RIA
AL
RD
RC
TU
DA
VA
PU
AC
AN
E
RIC
Y
ST
TIT
P
AN
SE
QU
HA
RC
AL
PU
TU
AC
L
IA
ER
AT
M
INTERPRETATION
, 121
BPL CO
From above graph we can observe that the company’s 4 year the actual raw
material cost is less than standard cost, and only one year the actual raw material cost is
high than the standard cost , so that reason the company enjoyed the favorable material
purchase price variances , it may be said that the company is concentrating on the
reduction of cost of goods by means of raw material purchase.
TABLE NO: 11
TABLE SHOWING MATER IAL PRICE USEAGE VARIANCE (70%
of material)
YEAR 2018 2017 2016 2015
ACTUAL QUANTITY 135056 141352 114124 125621

USAGE (70% of material)
ACTUAL PRICE 32000 31000 31500 31200
STANDARD PRICE 25000 25700 24800 25900
MATERIAL PRICE USEAGE 945392000 749165600 76470520 665791300

VARIANCE 0

ANALYSIS
, 122
BPL CO
From the above table we can observe that material price usage variance shows the
and 749165600and 2016 and 2015 the variance is favorable that is Rs 764705200and in
WORKING NOTE:
MATERIAL PRICE USEAGE VARIANCE= (ACTUAL QUANTITY

USED*ACTUAL PRICE)-(ACTAUL QUANTITY USED*STANDARD PRICE)
GRAPH NO-11
GRAPH SHOWING THE MATERIAL PRICE USEAGE VARIANCE
MATERIAL PRICE USEAGE VARIANCE

665791300
945392000
2018
2017
2016
2015
764705200
749165600
INTERTPRETATION
, 123
BPL CO
From above graph we can observe that material price usage variance shows the
and 749165600and 2016and2015 the variance is favorable that is Rs 764705200and in
TABLE NO:12
TABLE SHOWING MATERIAL USEAGE VARIANCE
YEAR 2018 2017 2016 2015
STANDARD PRICE 25000 25700 24800 25900
STANDARD QUANTITY 202932 212564 183581 193964
ACTUAL QUANTITY 192937 201931 163034 31200
MATERIAL USEAGE 249875000 273268100 509565600 1028009200

VARIANCE

ANALYSIS
From the above table we can observe that usage of the material in the
manufacturing plant. in the year 2018 the material consumed is Rs. 249875000, in
2017the material consumed is Rs. 273268100 .in 2016 is Rs 509565600and 2015 is Rs
1028009200 respectively.
, 124
BPL CO
WOR KING NOTE:
MATERIAL USEAGE VARIANCE=STANDARD PRICE*(STANDARD

QUANTITY-ACTUAL QUANTITY)
GRAPH NO -12
100% 31200
90% 25900 193964

163034
80% 1028009200
70% 183581
24800
60%
201931 2015
50% 2016
25700 212564 509565600 2017
40%
2018
30%
192937 273268100
20% 202932
25000
10% 249875000
0%
STANDARD STANDARD ACTUAL MATERIAL
PRICE QUANTITY QUANTITY USEAGE
VARIANCE
INTERPRETATION
From above graph we can observe that usage of the material in the manufacturing
plant. in the year 2018 the material consumed is Rs. 249875000, in 2017the material
consumed is Rs. 273268100 .in 2016 is Rs 509565600and 2015 is Rs 1028009200
respectively.
, 125
BPL CO
TABLE NO: 13
TABLE SHOWING MATERIAL YIELD VARIANCE
YEAR 2018 2017 2016 2015
ACTUAL 192937 201931 163034 31200

QUANTITY
ACTUAL 140317 177346 40356 39528

OUPUT(sales)
MATERIAL 1.375 1.139 4.040 1.27

YIELD
VARIANCE

ANALYSIS
From the above table we can observe that material yield in the firm. In the
year2015 actual quantity used1.27.in 2016the is Rs. 4.040, in the year 2017 Rs. 1.139 and
year 2018 the actual quantity used is Rs. 1.375.
, 126
BPL CO
GRAPH NO -13
100%
90% 40356
163034
80%
70%
177346 4.04
60% 2015
201931
2016
50%
2017
40% 2018
30% 1.139
192937 140317
20%
1.375
10%
0%
ACTUAL QUANTITY ACTUAL OUPUT(sales) MATERIAL YIELD
VARIANCE
, 127
BPL CO
INTERPRETATION
From above graph we can observe that material yield in the firm. In the year2015
actual quantity used1.27.in 2016the is Rs. 4.040, in the year 2017 Rs. 1.139 and year
2018 the actual quantity used is Rs. 1.375.
TABLE NO: 14
TABLE SHOWING FACTORY OVERHEAD EFFICIENCY
VARIANCE
YEAR 2018 2017 2016 2015
STANDARD OVERHEAD 787.21 357.89 671.12 547.63

RATE
STANDARD HOURS 7 6 7 7
ALLOWED FOR
EXPECTED OUTPUT
FACTORY OVERHEAD 392300 887300 64342 742583

EFFICIENCY 0
ACTUAL HOURS 6 5 6 6
WORKED
ANALYSIS
From the above table shows the factory overhead efficiency variance. In the year
2015 is Rs 742583,2016 is Rs. 643420, in the year 2017 is Rs. 887300 and in the 2018Rs.
, 128
BPL CO
392300 and in the above table we can observe the standard overhead rate of the company
in the year 2016 is Rs. 671.12in the year 2017 the standard overhead rate is Rs. 357.89
and in the year 2018 standard rate is Rs. 787.21.
GRAPH NO-14
GRAPH SHOWING FACTORY OVERHEAD EFFICIENCY VARIANCE
887300
900000
600000 357.89 6 392300
300000 787.21 7 5 2015
0 6 2016
2017
2018
2018
2017
E
AT
DR
2016
Y
KE
NC
EA
OR
CIE
RH
EA UT
2015
SW
VE
FFI
ERH UTP
DO
DE
UR
OV O
AR
HO
RY TED
ND
AL
CTO PEC
STA
TU
FA R EX
AC
FO
ED
W
LLOA
RS
OU
DH
AR
ND
STA
INTERPTRETATION
, 129
BPL CO
From the above graph we can shows the factory overhead efficiency variance. In
the year 2015 is Rs 742583,2016 is Rs. 643420, in the year 2017 is Rs. 887300 and in the
2018Rs. 392300 and in the above table we can observe the standard overhead rate of the
company in the year 2016 is Rs. 671.12in the year 2017 the standard overhead rate is Rs.
357.89 and in the year 2018 standard rate is Rs. 787.21.
TABLE NO. 15
TABLE SHOWING THE FACTORY OVERHEAD BUDGET
PARTICULARS
2014 2015 2016 2015
VARIBLE FACTORY OH:

BUDGETED PRODUCTION
812889 993531 903210 916253
UNIT
(*)VARIABLE OH RATE 36.77 30.71 41.18 40.59
TOTAL VARIABLE OH
29889480 30175008 37191632 3025951
(A)
FIXED FACTORY OH:
TOTALFACTORY OH 392300 887300 643420 726823

(A+B)
(-)DEPRECIATION 0000 0000 00000 0000
CASH DISBURSMENT FOR

30281780 31062308 37835052 38863152
FACTORYB OH
, 130
BPL CO
ANALYSIS:
The table showing the factory overhead budget. The cash disbursement for factory
overhead for the year 2018- 30281780 2017- 31062308, 2016- 31062308. 2015-
GRAPH NO. 15
GRAPH SHOWING THE FACTORY OVERHEAD BUDGET
FACTORY OVERHEAD BUDGET

38863152 30281780
2018
2017
2016
2015
31062308
37835052
INTERPRETATION:
, 131
BPL CO
The graph showing the factory overhead budget. The cash disbursement for
factory overhead for the year 2018- 30281780 2017- 31062308, 2016- 31062308. 2015-
TABLE NO. 16
TABLE SHOWING THE SELLING AND ADMINISTRATIVE OVERHEAD
BUDGET
PARTICULARS 2018 2017 2016 2015

BUDGETED SELLING
EXP:
Advertisement
93200 259120 524802
453837
Selling expense 256130 241710 536829 -
Commission on sales 1360000 742000 1268295 2307952
Communication expense 2333000 2300000 1388408 533836
Conveyance training 26200000 31040000 10082711 4365385
Insurance charges 179300 108300 822538 418749
TOTAL 4221630 34491130 14623583 80,79,759
BUDGETED
ADMINISTRATION EXP:
Auditor fees 783000 546000 607025 684000
director fees 340000 430000 410000 430000
Office maintenance 1179000 1029200 6053226 6386810
Printing and stationary 770000 126000 670842 484979
Rates and taxes 2649000 3546800 8943774 2976052
Staff recurrent &Training ---- ---- ----- 5000
Vehicle operating expense 274299
, 132
BPL CO
TOTAL 81951000 5291000 16684867 11241140

TOTALSELLING & ADMN 86172630 39782130 31308449 19320899
ANALYSIS:
The above table showing the selling and administration overhead budget. We can observe
here both selling and administration over head. The selling expenses of the company will
decreased in the year 2017- 584910. So it is better to increase for the profit of the
company.
GRAPH NO. 16
GRAPH SHOWING THE SELLING AND ADMINISTRATIVE OVERHEAD

BUDGET
, 133
BPL CO
SELLING AND ADMINISTRATIVE OVERHEAD BUDGET
10000000
9000000
8000000
7000000
6000000
5000000
4000000
3000000 2014
2000000
1000000 2015
0 2016
2017
L
DM L
TA
TA
t
lin s
eve pho ees on

Offi ce S Ren
tra nan ed Off

air W ppl s
TxOp
vel Fee
Tenting E t
Tra der p
TO ment harg d
Offi Main re Ex s
NG es TO
Rep Staff ce Su alarie
n
Fo M Roeunan p
x
s & elf ier
b D Tele dit F cati

C i
LSE Char es
rke me
l op n e P a
gE
r C ain nd ce
gre Exp
N
Offi ce
Au mepernet
Ma ertise
Offi
g
a
ct A ce
&A
De
t
v
Ad
on te
LLI
Ld ce
TA
We
INTERPRETATION:
The graph showing the selling and administration overhead budget. We can observe here
both selling and administration overhead. The administration expenses of the company
will increased in the year 2017-8684635.So it is indicating reduces these expenses for the
future year.
TABLE NO. 17
TABLE SHOWING THE COST OF GOODS MANUFACTURED

(Rs. In crores)
, 134
BPL CO
PARTICULARS 2018 2017 2016 2015
DIRECT 192937000 201951000 163034999 119220405

MATERIAL
PURCHASED
(+) OPENING 28243000 21120000 19236108 14148578
STOCK
(-) CLOSSING (21798000 (28243000 (21119502) (1,92,36,108
STOCK ) ) )
TOTAL DIRECT
21876500 24582600 17,42,33,70 15258946
MATERIAL COST
TOTAL COG OF
MANUFACTURE 234823670 73176970 19,47,06,61 14,75,97,830
D 0
ANALYSIS:
The above table represents the material purchased, opening stock, closing stock,
GRAPH NO. 17
GRAPH SHOWING THE COST OF GOODS MANUFACTURED
, 135
BPL CO
201951000
163034999
250000000 219410600
192937000 178574975
200000000 221258500
150000000
19236108
100000000
21120000 0
50000000 28243000 24582600 2015 2018
21876500 2016 2017
0 -21119502
2017 2016
-50000000 -28243000
2018 2015
D
-21798000
SE
K
OC
K
A
OC
CH
ST
T
OS
ST
ED
UR
NG
LC
UR
G
LP
NI
SIN
IA
CT
PE
IA
ER
S
ER
A
)O
LO
AT
UF
AT
C
(+
AN
M
(-)
CT
M
CT
RE
OF
RE
DI
DI
G
L
CO
TA
TO
L
TA
TO
INTERPRETATION:
The above graph represents the material purchased, opening stock, closing stock,
TABLE NO. 18
TABLE SHOWING THE PROFIT INCOME STATEMENT
, 136
BPL CO
PARTICULAR 2018 2017 2016 2015

S
SALES 125,34,10,000 9,75,46,,000 403568099 238868622
(-) TOTAL 26,52.45.300 107868100 20,93,30,193 15,56,77,589

COST
PROFIT /LOSS 988164700 10322100 799260600 43,23,033.45
ANALYSIS:
From the above table represents the profit income statement. The tables shows the
net sales and total cost. Finally We can find the losses for the company and the loss for
the year 2018- 963336000 and 2017- (198558600) and 2016-799260600and 2015-
432303345.
GRAPH NO. 18
GRAPH SHOWING THE PROFIT INCOME STATEMENT
, 137
BPL CO
1200000000
1000000000
800000000
600000000
2018
2017
400000000
2016
2015
200000000
0
PROFIT /LOSS SALES (-) TOTAL COST
-200000000
-400000000
INTERPRETATION:
From the above represents the profit income statement. The tables shows the net
sales and total cost. Finally We can find the losses for the company and the loss for the
year 2018- 963336000 and 2017- (198558600) and 2016-799260600. and 2015-
432303345.
TABLE NO 19
TABLE SHOWING THE APPLICATION OF FUNDS AND

SOURCES OF FUNDS
PARTICULAR 2018 2017 2016 2015
S
SOURCES OF
, 138
BPL CO
FUNDS
Share Holders 48885800 48885800 21847261 21847261

Fund 0 0 3 3
Reserves And 48231490 20713751 18236585
Surplus 0 2
Non Current ------ ------ 80984180 -----
Liability
Current Liability 19406490 21544547 54098600 45695215
0 3
97117290 51040254 84044279 70265845
TOTAL(A) 0 7 5 7
APPLICATIO
N OF FUNDS
Fixed Assets 94456000 11467200 11612989 12535472
0 0 6 5
Inventories 14075700 19555000 47435384 35689548
Loans And ------ -------- 25743087 -------

Advances 4
Cash And Cash 12537200 13377100 26951375 21538425
Equalants
Miscellaneous -- 36279844 39249526 37829426
Expenses 7 6 2
TOTAL (B) 97117290 51040254 84044279 70265845
0 7 5 7
ANALYSIS:
The table showing the application of funds and sources of funds. The total sources
of funds for the year 2018 - 971172900and the application of funds for the year 2017 -
510402547 the application of funds for the year 2016-840442795.2015-702658457.
GRAPH NO 19
GRAPH SHOWING THE APPLICATION OF FUNDS AND SOURCES OF

FUNDS
, 139
BPL CO
3500000000
3000000000
2500000000
2000000000
1500000000
1000000000
2015
500000000
2016
0 2017
2018
OF ( A )
B)
An nd A ries
ve ts
TO ity
d
ell h E ces
DS
s
en ility
TO es
ed S
lu
us lant
Fix ND
No s An Fun
se
L(
ns
il
L
UN
r r ur p
n
to
As
iab
TA
b
TA
FU
M d Ca dva
pe
a
Cu t Lia
n
s
FF
qu
L
S
er
Ex
t
d
SO
se old
en
In
N
rr
s
eH
CE
eo
IO
A
Cu
e
UR
an
AT
Ca ans
rv
ar
n
Sh
SO
IC
Lo
Re
isc
PL
sh
AP
INTERPRETATION:
The graph showing the the application of funds and sources of funds. The total
sources of funds for the year 2018 - 971172900and the application of funds for the year
2017 - 510402547 the application of funds for the year 2016-8404427952015-
702658457.
TABLE NO. 20
TABLE SHOWING THE PRODUCTION BUDGET
, 140
BPL CO
PARTICULAR 2018 2017 2016 2015

S
23886862
SALES 125,34,10,00 9,75,46,,00 40356809 2
0 0 9
21798000 28243000 21119502 20568213

(+) CLOSSING
STOCK
TOTAL 1218722000 125789000 42468760 21830040

1 9
28243000 21120000 19236108 18638206
(-) OPENING
STOCK
1246965000 104669000 44392370 19966220
TOTAL 9 3
PRODUCTION
BUDGET
ANALYSIS:
As the above table represents the total production budget in the year 2018-
1246965000,2017 - 104669000,2016 - 443923709,. 2015-199662203The production
GRAPH NO. 20
, 141
BPL CO
GRAPH SHOWING THE PRODUCTION BUDGET
2000000000
1800000000
1600000000
1400000000
1200000000
1000000000
800000000
600000000
400000000
200000000
0
L
S
1
K
K
ET
TA
LE
AR
PA umn
OC
OC
DG
SA
TO
UL
ST
ST
l
BU
Co
IC
G
RT
IN
SIN
N
TIO
EN
S
LO
OP
UC
)C
OD
(-)
(+
LPR
TA
TO
INTERPRETATION:
As the above graph represents the total production budget in the year 2018-
1246965000,2017 - 104669000,2016 - 443923709,. 2015-199662203The production
, 142
BPL CO
TABLE NO 21
TABLE SHOWING THE MARGINAL COSTING STATEMENT
YEARS 2018(478937000) 2017(508067000) 2016(194706610)

CPU TOTAL CP TOTAL CPU TOTAL
PARTICULARS
U
sales (value @ M 2.61 1253410000 0.19 97546000 2.73 403568099
C)
(-) variable 0.09 44282930 0.009 47490430 0.18 35486140

cost(value @ M C)
CONTRIBUTION 2.52 1209127070 0.10 50055570 1.89 368081959
FIXED COST 0.005 2760.000 0.01 2760.000 0.04 2760.000
PROFIT 2.01 963336000 0.33 799260600 4.10 799260600
ANALYSIS:
From the above table we can observe that marginal profit
increased by the base year 2016 is 799260600in 2017 is 799260600 but
immediately decreased in year at 2018 is 963336000. And cost per unit is
2.01, 0.33, and 4.10 respectively. So it is well and good for increasing the
profit line.
, 143
BPL CO
CHART NO 21
GRAPH SHOWING THE MARGINAL COST STATEMENT
MARGINAL COST STATEMENT

1400000000
1200000000
1000000000 CPU
2016
800000000 CPU2
2015
600000000 CPU3
2014
400000000
200000000
0
M C) cost(value @ M
C)
INTERPRITATION
From the above bar chart indicating marginal cost details. we

can observe that marginal profit increased by the base year 2016 is
799260600 in 2017 is 799260600 but immediately decreased in year at 2018
is 963336000. And cost per unit is 2.01, 0.33, and 4.10 respectively. So it is
well and good for increasing the profit line.
, 144
BPL CO
TABLE NO 22
TABLE SHOWING THE MARGINAL COSTING PROFIT FOR BPL ECG
MACHINE (25%)
YEARS 2018(191748000) 2017(203226800) 2016(48676653)

CPU TOTAL CPU CPU TOTAL CPU
PARTICULARS
sales (value @ M 1.63 313352500 0.12 25386500 0.22 10892025
C)
(-) variable 0.05 11070733 0.05 11872608 0.18 8871535

cost(value @ M C)
CONTRIBUTION 1.53 30228176 1.16 23513892 0.042 2020490

7
FIXED COST 0.003 690000 0.003 690000 0.014 690000
PROFIT 0.15 30159176 0.11 22823892 0.027 22823892
7
ANALYSIS
From the above table we can observe for cost of production,
and profit or loss,2016 profit is 301591767, 2017 is 22823892 and
2018 is 22823892, the profit decreased in the year of 2018.
, 145
BPL CO
CHART NO 22
GRAPH SHOWING THE MARGINAL COSTING PROFIT FOR BPL ECG
MACHINE (25%)
MARGINAL COSTING PROFIT FOR BPL ECG MACHINE (25%)

350000000
313352500
302281767 301591767
300000000
250000000
CPU
2016
200000000
CPU2
2015
150000000
CPU3
2014
100000000
50000000
11070733
690000
0
M C) cost(value @ M
C)
INTERPRITATION
profit or loss,2016 profit is 0.15%, 2017 is 0. 11% and 2018 is
, 146
BPL CO
TABLE NO 23
TABLE SHOWING THE MARGINAL COSTING PROFIT FOR BPL LIFEPHONE + BG
WELLNESS MONITOR(30%)
YEARS 2018(143681100) 2017(152420100) 2016(58411983)

PARTICULARS
sales (value @ M 2.61 376023000 0.19 29263800 2.07 121070430
C)
(-) variable 0.09 13284879 0.09 14247129 0.18 10645842

cost(value @ M C)
CONTRIBUTION 0.09 13039622 0.03 15016671 0.19 11042459

FIXED COST 0.005 828000 0.05 828000 0.01 828000
PROFIT 0.09 12211622 0.09 14188671 1.88 109596588
ANALYSIS
profit or loss,2016 profit is109596588,2017 is 14188671, 2018 is
12211622, the profit fluctuated in the year of 2018
, 147
BPL CO
CHART NO 23
400000000
350000000
300000000
250000000
200000000
150000000 121070430 CPU
100000000 2018
50000000 109596588 CPU2
10645842 2017
0 11042459 CPU3
828000 2016
C)
M
C)
N
e@
TIO
ST
e@
alu
CO
IT
BU
OF
lu
(v
RI
ED
va
PR
NT
les
FIX
st(
CO
sa
coe
bl
r ia
va
(-)
INTERPRITATION
profit or loss,2016 profit is1.0.09%,2017 is 0.09%, 2018 is 1.88%,
the profit decreased in the year of 2018
, 148
BPL CO
TABLE NO 24
TABLE SHOWING THE MARGINAL COSTING PROFIT FOR A+1 BPL AC
COUPLER(15%)
Rs. In lakhs
YEARS 2018(71840550) 2017(76210050) 2016(29205996)
PARTICULARS
sales (value @ M 0.25 188011500 0.20 14631900 0.27 60535215
C)
(-) variable 0.09 6642439 0.09 7123565 0.18 5322921

cost(value @ M C)
CONTRIBUTION 2.52 181369061 0.09 7508335 1.90 55212294

FIXED COST 0.005 414000 0.05 414000 0.014 414000
PROFIT 2.51 180955061 0.09 7094335 1.88 54798294
ANALYSIS
profit or loss,2016 profit is 180955061 ,2017 is 7094335, 2018 is
54798294, the profit decreased in the year of 2018 respectively
, 149
BPL CO
CHART NO 24
200000000
180000000
160000000
140000000
120000000
100000000
80000000 60535215 CPU
60000000
55212294 2018
40000000
54798294 CPU2
20000000 2017
5322921
0 CPU3
414000 2016
C)
M
C)
N
e@
TIO
ST
e@
alu
CO
IT
BU
OF
lu
(v
RI
ED
va
PR
NT
les
FIX
st(
CO
sa
co
le
iab
arv
(-)
INTERPRITATION
From the above graph we can observe for cost of production,

and profit or loss,2016 profit is1.88%,2017 is 0.09%, 2018 is
, 150
BPL CO
TABLE NO 25
TABLE SHOWING THE COST VOLUME PROFIT ANALYSIS
PATRICULA TVC TFC CVP

RS
YEARS
2018 44282930 2760000 47042930
2017 47490430 2760000 50250430
2016 35486140 2760000 38246140
ANALYSIS
From the above table showing the cost volume profit analysis
details. Cost of volume profit is equal to total variable cost and
total fixed cost. We can observe 2017 cost volume profit is same as
by the base year 2016. And after 2017 decreased by the cost
volume profit.
, 151
BPL CO
CHART NO 25
GRAPH SHOWING THE COST VOLUME PROFIT ANALYSIS
COST VOLUME PROFIT ANALYSIS
60000000
50000000
40000000
30000000
20000000
10000000
2760000 2760000 2760000
0
2018 2017 2016
INTERPRITATION
From the above bar chat is representing the cost volume profit for the
year of 2016, 2017 and 2018 respectively. We can observe for the 2018 cost
volume profit if increased for the base year 2016.
, 152
BPL CO
TABLE NO 26
TABLE SHOWING THE PROFIT VOLUME RATIO (PV RATIO)
PARTICULAR 2018 2017 2016
SALES 125,34,10,000 9,75,46,000 40.35,68,099
CONTRIBUTION 1209127070 50055570 368081959
PV Ratio 96.46 51.31 91.20
PV Ratio
= contribution *100
sales
ANALYSIS:
From the above table showing the profit volume ratio. Sales is
get 96.46%, 2017 is 51.31% and 2016 is 91.20%.
, 153
BPL CO
CHART NO 26
GRAPH SHOWING THE PROFIT VOLUME RATIO(PV RATIO)
PROFIT VOLUME RATIO (PV RATIO)
250
91.2
200
150
100 51.31
50
96.46
0
PV Ratio
INTERPRETATION
From the above graph showing the profit volume ratio. Sales is
get96.46 %, 2017 is 51.31% and 2016 is 91.20%.
, 154
BPL CO
BIBLIOGRAPHY
SL NO TITLE AUTHOR EDITION PUBLISHER
01 Cost management Ravi m 4th Himalaya

kishore publisher
02 Financial Sashik gupta 5th Himalaya
management publisher
03 Cost management M.N 5th Himalaya
and accounting anora publisher
, 155
BPL CO
BOOKS:
Annual report publisher: ever blue apparel limited (2008-09)
Annual report publisher: ever blue apparel limited (2009-10)
WEBSITES:
www.goole.com
www.ask.com
www.wikipedia.com
www.iosrjournals.org
www.bpl.com
ANNEXTURE
, 156

Project of Operational Procedurce BN

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Project of Operational Procedurce BN

Uploaded by

Copyright:

Available Formats

A STUDY ON ANALYSIS OF OPERATIONAL PROCEDURE AND COST MANAGEMENT

The Compliance Monitoring Team has created operational Procedure templates in

A cost management system is primarily concerned with producing outputs for

1. Ensuring Consistency in the Performance of Duties.

1. Ensuring Consistency in the Performance of Duties.

in operations and financial reporting. The result is enhanced creditability of operational

and financial reporting.

2. Regulatory and Legal Compliance

FUNCTIONS OF OPERATIONAL PROCEDURE:

1. Explanation of performance expectations.

3. Training and reference document.

4. Systems analysis and feedback.

THE OPERATIONAL PROCDURE MANAGEMNT PROCESS:

• Lack of appreciation for the benefits of SOPs or the potentially disastrous

ADVANTAGES OF OPERATIONAL PROCEDURE:

 Minimizing Learning Downtime.

 Ensured business continuity.

 Delegating tasks becomes a no-brainer.

LIMITATIONS OF OPRATIONAL PROCDURE

ANALYSIS OF COST MANAGEMENT

A standard cost is based on engineering designs and production methodologies, which

INTRODUCTION COST MANAGMENT

A standard cost is based on engineering designs and production methodologies, which

FUNCTION OF COST MANAGEMNT:

Inputs to Resource Planning

1 Work breakdown structureThe work breakdown structure (WBS, described in

2 Historical information Historical information regarding what types of resources

4 Resource pool descriptionsKnowledge of what resources (people, equipment,

5 Organizational policiesThe policies of the performing organization regarding

Cost estimating involves developing an approximation (estimate) of the costs of

Provide the product or service involved. Pricing is a business decision—how muchwill

Tools and Techniques for Cost Estimating

Outputs from Cost Estimating

Inputs to Cost Budgeting

Outputs from Cost Budgeting

baseline.Preventing incorrect, inappropriate, or unauthorized changes from being

Strategic Cost Management:

Applications of Strategic Cost Management:

ADVANTAGES OF COST MANAGEMENT:

Strategic Business Reviews

DISADVANTAGES OF COST MANAGEMENT

Updated market sense

RESEARCH AND DESIGN

 A clear statement of the research problem.

TITLE OF THE STUDY:

“A STUDY OF ANALYSIS OF OPERATIONAL PROCEDURE AND COST

STATEMENT OF THE PROBLEM:

OBJECTIVES OF THE STUDY:

The main objectives of the study are,

 To know the operational procedure position of the company.

 To determine company’s earning products and its operating performance.

 To know the financial and operating ability of an enterprise.

 To know the returns on Investment.

 To find out the solution for the unfavorable financial conditions.

 To study the cost implemented in the company

SCOPE OF THE STUDY

METODOLOGY OF THE STUDY

Tools used for testing of hypothesis:

Since our research topic is highly qualitative in nature, we are

NEED FOR THE STUDY

SOURCE OF THE STUDY

The study is all about cost implemented at BPL.