 Pure Printing

 Printing Processing

CILC - 00092 - Printing Industry E-learning Report

 Pure Printing Printing Processing

• Leased Asset
• Type of in-operation printing machines
• Laminating machines
• Other related/supported machines
• Worker/ Design team

- Sales estimated base on - Who are major customers

Straight-line or referenced sales
(presenting in Estimated Sales
sections)
( design companies / sole-
customers, etc)
- Raw material (paper/ ink/ labor)
charging.
- Percentage of VATs issuing
- Payment term
CILC - 00092 - Printing Industry E-learning Report
A.Model reading

B.Series reading

C.Series comparison

CILC - 00092 - Printing Industry E-learning Report

A. Model Reading :
Series
No of
inches
colors

Example: 1–F–5
 1-F-5:  1- 28 inches; F- series; 5- 5 color
 2-F-2:  2- 32 inches; F- series; 2- 2 color
 3-F-4:  3- 40 inches; F- series; 4- 4 color

Note: Apply for Mitsubishi Daiya printing machine only

CILC - 00092 - Printing Industry E-learning Report

• B. Series reading
Series YOM
D 1983-1988
E 1984-1988
F 1989-2002
G 1993-1998
H 1998-2001
I–N 1978-1984
Diamond 2002-Now

Note: Currently F series is the most popular in the market.

CILC - 00092 - Printing Industry E-learning Report

• C. Series Comparison:

D < E < F ~ G < H < Diamond

- If F series from yr 1989-1999 => F almost equal

value with G.   
- If F series from YOM 1995 – 1999 => H > F > G
- If F series from YOM 2000 => F almost equal
the value with H

Normally, price for each printing machine will be set base on the YOM (besides the
machine’s quality)

CILC - 00092 - Printing Industry E-learning Report

A. Straight-line Sales Estimating

B. Referenced Sales Estimating

• All the example sales estimations are presented base on the

experiences from some previous printing reports.

CILC - 00092 - Printing Industry E-learning Report

 Input Material Percentage Estimated

Paper 30%

Ink 17% - 20%

Labor 15% - 25%

Frame 10%

Others 2%

Normally, in the printing industry, the gross profit margin falls from 10% - 15 % for
consideration/conservation .

CILC - 00092 - Printing Industry E-learning Report

• 1 hour can print about 8.000 sheets with 8 hrs/day and
26 days/month.

• The cost calculated per printed sheet is VND 60

• The sales per month will be :

8,000 × 8hrs × 26 days × VND 60 = VND 99,840,000/
month

CILC - 00092 - Printing Industry E-learning Report

– Labor cost, electricity cost, maintaining cost:
VND 8,000,000 + VND 20,000,000 = VND
28,000,000/ month

– Income before tax:

VND 99,840,000 – VND 28,000,000 = VND
71,840,000/month ($3,421)

CILC - 00092 - Printing Industry E-learning Report