A STUDY ON IMPACT OF COST STRUCTURE ON THE

PROFITABILITY AT ADITYA AUTO PRODUCTS AND

ENGINEERING PVT. LTD, AT DODDABALLAPUR

Dissertation Submitted to

BENGALURU CITY UNIVERSITY

In partial fulfilment of the requirement for the award of

Master of commerce

Submitted By
SUMA K
Reg No. P18EX21C0016

Under the guidance of

DR. H. A RAGHAVENDRA
Professor

NAGARJUNA DEGREE COLLEGE

Ramagondanahalli, Yelahanka, Bangalore – 560064

Affilated to Bengaluru city university

2021-2023
 DECLARATION

I hereby declare that project report entitled “A STUDY ON IMPACT OF COST

STRUCTURE ON THE PROFITABILITY AT ADITYA AUTO
PRODUCTS AND ENGEERING PVT.LTD, AT DODDABALLAPUR” is
original and bonafide work prepared by me under the valuable guidance and
supervision of DR. H. A RAGHAVENDRA Professor, Nagarjuna Degree
College, submitted in the partial fulfilment of the requirement for the award of
the Post Graduate Degree in “Master of Commerce” of Bangalore City
University.

I also declare that this project is the result of my own effort and has not presented
to any other university or institute for the award of degree or diploma.

Place: Bengaluru SUMA K

Date: Register No: P18EX21C0016

 NAGARJUNA DEGREE COLLEGE
Ramagondanahalli Yelahanka, Bangalore-64

Department of Commerce (PG)

GUIDE CERTIFICATE
This is to certify that, SUMA. K bearing Register No: P18EX21C0016, student
of 4th semester Master of commerce (M.Com) programme, has undertaken a
dissertation on “A STUDY ON IMPACT OF COST STRUCTURE ON THE
PROFITABILITY AT ADITYA AUTO PRODUCTS AND ENGEERING
PVT.LTD,AT DODDABALLAPUR” under the guidance of
DR. H. A RAGHAVENDRA Professor, and Nagarjuna Degree College. This
report is being submitted for partial fulfilment of the requirement for the award
of Master of commerce (M.Com).

This project report has not formed the basis for the award of any other Degree/
Diploma by the Bangalore Central University or any other Institution of Higher
Education

Date: DR. H.A RAGHAVENDRA

Place: Bengaluru Professor,
Department of Commerce
 ACKNOWLEDGEMENT

This study would not have been possible without the time, input and cooperation
of many individuals to whom I am eternally grateful.

I express my sincere thanks to Mr. RAJESH, HR Officer of Aditya Auto Product

and Engineering pvt. Ltd, at Doddaballapur for his kind permission, co-operation,
guidance and support without which this project would not have been made
possible.

I would like to thank the inspiration and constant support of Dr Harish Babu S,
Principal of Nagarjuna Degree College, Director of management studies NGI

I am indebted to my guide Dr H.A Raghavendra Professor, Nagarjuna Degree

College, Bengaluru for his guidance and constant support.

I would also like to extent my gratitude to Dr NAGESH B, HOD (M.com),

Department of PG, Nagarjuna Degree College, Bengaluru.

I would like to express my sincere thanks to Deepthi J S, Assistant professor of

Nagarjuna Degree college. (Department of commerce)

I would like to take this opportunity to thank for the constant support of my
parents and family for their assistance and co-operation.

I would like to acknowledge Almighty for showering his blessings on me. I would
like to thank everyone who has been of any assistance to me in conducting this
study.

SUMA K

P18EX21C0016
 CONTENTS

CHAPTER TITLE PAGE

NO
1. INTRODUCTION 1-27

2. RESEARCH DESIGN 28-36

3. COMPANY PROFILE 37-63

4. DATA ANALYSIS AND INTERPRETATION 64-85

5. FINDINGS, CONCLUSION AND SUGGESTION 86-88

BIBLIOGRAPHY 89

ANNEXURES-
PROFIT AND LOSS A/C -
BALANCE SHEET
 LIST OF TABLES

TABLE PARTICULARS PAGE NO

NO
4.1 THE TABLE SHOWING THE TOTAL RAW MATREIAL 66
CONSUMED
4.2 THE TABLE SHOWING FACTORY OVERHEADS 68

4.3 THE TABLE DEFICTING SALARY AND ALLOWANCES 70

4.4 THE TABLE DEFICTING DEPRECIATION EXPENSES 72

4.5 THE TABLE DEFICTING ADMINISTATION EXPENSES 74

4.6 THE TABLE DEFICTING TOTAL CURRENT ASSETS 76

4.7 THE TABLE DEFICTING TOTAL CURRENT LIABILITY 78

4.8 THE TABLE DEFICTING TOTAL SALES 80

4.9 THE TABLE DEFICTING NET PROFIT 82

4.10 THE TABLE DEFICTING NET PROFIT AND SALES 84

 LIST OF GRAPHS

GRAPHS PARTICULARS PAGE NO

NO
4.1 THE GRAPH SHOWING THE TOTAL RAW MATERIAL 67
CONSUMED

4.2 THE GRAPH DEFICTING FACTORY OVERHEAD 69

4.3 THE GRAPH DEFICTING TOTAL SALARY AND 71

ALLOWANCE

4.4 THE GRAPH DEFICTING DEPRECIATION EXPENSES 73

4.5 THE GRAPH DEFICTING ADMINISTEATION 75

OVERHEAAD

4.6 THE GRAPH DEFICTING TOTAL CURRENT ASSETS 77

4.7 THE GRAPH DEFICTING TOTAL CURRENT LIABILITY 79

4.8 THE GRAPH DEFICTINF TOTAL SALES 81

4.9 THE GRAPH DEFICTING NET PROFIT 83

4.10 THE GRAPH DEFICTING NET PROFIT AND SALES 85