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Operations Management
Business Plan:
Manufacturing of Automotive and Industrial
Lube Oil
Torque Lube Oil Corporation
Submitted By:
Amit Yadav 01Asma Khan 02
Bharat Sharma 03
Niraj Thakur 17
Sadik Shaikh 27
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ACKNOWLEDGEMENTS
A mammoth project of this nature calls for intellectual nourishment, professional
help and encouragement of many quarters.
Its a deep insight on the team work and company set up part of Indian lubricant oil
industry. It had really enhanced our knowledge and managerial skills.
We as a team would to like to pay are gratitude to Professor Suhas Rane (Faculty
Operations Management) who allotted us with such a brilliant piece of project and
head of Gold Oil Company Silvassa Mr. Manoj Pandey and Mr. Vinod Sinh who
helped us in extracting details regarding the same.
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Table of Contents
Sr No. Particulars Page
1 Company Information 4
2 Product Details
Indian Oil Industry
Market Research
Product Details
6
3 Process Details
Process Flow
Cost of Machines
Process Flow Diagram
16
4 Project Plan
Project Plan
Manpower Details
Financial Analysis and BEP
Production and Sales
P & L
Raw Materials Cost
Wages
Working Capital
Asstes
BEP
24
5 Location & Layout
Selection of Location
Layout
36
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Chapter 1
Company Information
Company Information
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Name:
Board of Director: Amit Yadav (CEO)
Asma KhanBharat Sharma
Niraj Thakur
Sadik Shaikh
Product Portfolio: Engine OilGear Oil
Hydraulic Oil
Factory Location: Athal Naroli
(D.N.H)
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Chapter 2
Product Details
Indian Oil Industry
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The automotive industry in world is ailing, and the situation is made worse by the
recession. Cars are being held longer, and there is greater attention to maintenance.
As a result, there is renewed interest by lubricant marketers in promoting various
marketing claims, such as fuel economy improvements, engine protection and long
life, and targeting unique requirements of specific customer groups.
On the other hand, the drivers in Asia, where the automotive industry has recovered
nicely, will be volume growth and quality improvements. Passenger car production
and sales have shown strong growth in the last quarter. A key trend here has been
the growth in compact/economy car segment epitomized by the TATA NANO car
launched in 2009. Most car majors have their own version of economy car in
planning or production stage. In large part due to growth in the economy car
segment, vehicle ownership is likely to increase rapidly in most high growth
markets in Asia and in other emerging markets. Europe also seems to be catching
the compact car bug, but North America is likely to remain immune. This trend willhelp grow consumption of consumer lubricants. Similar to the rapidly growing sales
of compact cars, there is also a notable growth in sales of luxury car brands. The
key message from Asia is strong growth in consumer lubricants due to growing car
ownership, as well as an improvement in quality levels due to the modernization of
the passenger car fleet.
The Opportunity
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India is the sixth largest lubricant market in the world with approximate revenues of
over Rs. 70 billion in 2005 and growing at 4-5% annually. The automobile market
accounts for a large share of lubricant sales, particularly the diesel engine-based
vehicles. Key market drivers are the growing demand for four-stroke motorcycles,
passenger cars, tie-ups with original equipment manufacturers, and the
implementation of new pollution norms.
Until 1993, the Indian lubricant market was highly regulated, clearly dominated by
the public sector, with Castrol the only notable private player. As with other sectors,
liberalization of the Indian economy brought many changes in the lubricants
industry including the entry of foreign players. The pricing of base oil was
deregulated in a phased manner and it is market determined now. Reduction of
custom duties, de-canalization and removal of quantitative restrictions under which
base oil stock was allotted to the users on a quota basis, have also led to the growth
in this sector.
In the industrial lubricant segment, consumption is shifting to Asia as well, a trend
that has been accelerated by the recession. Industrial production is shifting to Asia
and Eastern Europe due to cost advantage. Due to the high prices prevalent before
the recession, there has been a significant increase in the interest in re-refined base
oils and lubricants.
Challenges
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The new lubricants market in 2010 will show a mix of challenges and acceleration
of some pre-recession trends. The key to success in the new lubricants market is
to understand:
What are the emerging customer needs in the post recession scenario?
How do they carry out maintenance activities? What is the importance of
brands?
What are the lubricant needs for the future car park in Asia? How will the
dominance of compact cars affect the volume and quality of lubricant
consumed?
Will re-refining be a big trend or will it remain a niche market? Are
consumers favorably inclined towards re-refined oils?
How will increased usage of ethanol and biodiesel and the prevalence of
flex fuel vehicles affect the lubricant market?
Market Research
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Data Collection
We as a team personally visited Gold Oil Corporation (Silvassa) and gathered
information regarding lubricant oil industry. Secondly the major source of data
collection was internet.
Most of the information regarding production and plant set up was collected from
the owner of the gold oil corporation and Information regarding the additives wascollected from the internet as it was not disclosed by the owner.
Application of Product
The product we have selected for manufacturing is lube oil, and it is
mainly for Industrial and commercial use. The major part of our customer
base will be industrial user for first phase of the manufacturing. And we
will be targeting automotive segment in further phases.
Market Demand Estimation
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As per the Kline Report of 2008, the size of the Indian lubricants market is 1.7
billion litres a year and contributes 3-4% of the global demand for 38.5 million
tonnes per annum growing at around 6%. By volume terms it is the fifth largest
market in the world. India is one of the highest potential markets in the world and
the launch of the Zandu enhanced products portfolio reiterates our strong
commitment towards India.
Competitors
Castrol India Limited
Gulf Oil Corporation
Silvassa Oil Corporation
Gold Oil Corporation
Environmental Implications
We take good care to protect the environment and we dont go against the rule laid
down by the CPCB (central pollution control board). We sell our all the waste to
CPCB authorised buyer and we also have the ISO 14001:2004 certificate which
deals with the environment management system.
Chapter 2
Product Details
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ENGINE OIL
Size : 500 ml 200 Litres
TORQUE MOTOR OIL 15W40
Torque Diesel Max 15W40 is a Super High Performance Turbo Diesel lubricant. It
is formulated with top quality base oils and additives from international suppliers,
to reduce emissions, improve fuel economy and engine cleanliness, prolong enginelife, reduce the formation of sludge and protect the modern engine.
APPLICATION
Torque Diesel Max 15W40 the product is a new generation, performance lubricant,
suitable for diesel and petrol engines, with or without turbocharger. Equipment
Manufacturers recommendations should be followed.
PERFORMANCE STANDARDS
API (American Petroleum Standards) CH-4/SJ
BENEFITS
Reduces emissions & improves fuel economy
Improves engine cleanliness & reduces oil consumption
Prolongs engine life
Reduces sludge formation
protects the engine
TORQUE SUPER MOTOR OIL 20W50
Best quality base oils are used in the formulation of Torque Super Motor Oil
20W50and the additive package, from international suppliers, has been carefully
selected. The product gives engine protection in moderate operating conditions,
with resistance to formulation of engine varnish and sludge. It also offer protection
against wear, corrosion, rust and foaming, and is useful where oil consumption is a
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problem. Itmeets API Service Classification SF/CCand is recommended for use in
older higher mileage cars. It is not suitable for modern turbo charged vehicles.
APPLICATION
Torque Super Motor Oil 20W50 is formulated for use in general lubricating
situations and recommended for older cars, to give reasonable protection in
moderate conditions.
PERFORMANCE STANDARDS
Meets API- SF/CC
BENEFITS
Reduces wear & inhibits varnish and sludge
Good protection against rust & corrosion
Minimizes foaming
Good general engine protection
Assists in reducing oil consumption
Torque 4T Plus
Gulf Pride 4T Plus series are premium quality 4-stroke gasoline engine oils
developed specifically to meet the special requirements of the latest high
performance air cooled 4-stroke motorcycles. These oils are blended from superior
quality high viscosity index base oils and specially selected performance additives
to provide excellent protection for engine, gearbox and wet clutch used in 4-stroke
motorcycles. They provide high degree of reliability even under severe operating
conditions. Torque 4T plus exceeds the requirements of API SL and JASO MA2 for
4-stroke motorcycle oils as well as those of leading global 4-stroke motorcycle
manufacturers.
APPLICATIONS
Recommended for new generation 4-stroke gasoline engines in high performance
motorcycles of all leading global manufacturers
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GEAR OIL
TORQUE GEAR OIL90
Torque Gear oil is mineral gear oil formulated from premium quality solvent
refined base oils, with additives for oxidation, corrosion and foam inhibition. The
product is for manually operated transmissions and spiral-bevel axles operating
under mild conditions.
APPLICATION
Torque Gear oil is suited for all applications where straight mineral gear oil is
required. It can be used in gear sets with low tooth pressure and rubbing velocities.
It is suitable for rear axles with spiral bevel gears, which do not require an extreme
pressure product, manual transmissions and tractor transmissions and final drives
calling for a GL-1 fluid. It can also be used in various industrial applications, which
include helical gear sets and journal bearings, where GL-1 is required. Always refer
to manufacturer's recommendations.
PERFORMANCE STANDARD
API GL-1
BENEFITS
Controls Wear
Superior performance in various applicationsAnti-foaming
High chemical and thermal stability
Good oil service life
HYDRAULIC OIL
TORQUE HYDRAULIC AW32, 46,
68,100,150& 220
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Top quality virgin base oils are used to formulate Torque quality hydraulic
products. Additives from international suppliers are used to inhibit oxidation and
prevent rust, foaming and wear. Oxidation inhibitors used in Torque Hydraulic
AW Oilsprevent formation of varnish and gum deposits in hydraulic systems that
can affect valves and cause operational problems. Anti-wear additive protectsequipment, while corrosion inhibitor prevents rust and de-foment the problem of
foaming none adversely affect synthetic rubber seals and O rings.
APPLICATION
Torque Hydraulic AW Oils are ideal for use in hydraulic systems which
incorporate piston type, gear type and/or high pressure vane pumps, and can also be
used as general lubricating oils. High viscosity indices make Toque Hydraulic AW
Oils suitable for use over a wide temperature range. These oils meet ISOspecifications
PERFORMANCE STANDARDS
Denison Hydraulic HF
Vickers M-2952
Mannesmann Rexroth requirements
DIN 51524
US Steel 126 & 127
BENEFITS
Protect against rust, corrosion and wear
Prevents varnish & sludge & foaming
Resists oxidation
Reduced downtime
Trouble-free operations
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Chapter 3
Process Details
Process Details
RAW MATERIAL:
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Base oil and Additives are used as raw materials for making lubricant oil. We have
products as Engine oil, Gear oil & Hydraulic oil. Raw material will be stored before
hand for 6 days.
Base oil details:
Typically lubricants contain 90% base oil (most often petroleum fractions, called
mineral oils) and less than 10% additives. Vegetable oils or synthetic liquids such as
hydrogenated polyolefins, esters, silicones, fluorocarbons and many others are
sometimes used as base oils.Base oil, also called base stock, is the name given to
the main liquid component (or components) of a lubricant. Base oils may be mineral
oil based (mineral refers to the fact it was extracted from rocks in the form of crude
oil), vegetable, or synthetic in origin. Synthetics may be petroleum-based or
chemical-based. The base stock provides the basic lubricating requirements of alubricant i.e. the "oiliness". In most modern lubricants, a base oil mixture alone is
insufficient to deliver the technical performance characteristics required. Therefore,
the base oils are mixed with a variety of different additives, each chosen to impart
additional performance benefits to the finished oil.
Additives details:
A large number of additives are used to impart performance characteristics to the
lubricants. Additives deliver reduced friction and wear, increased viscosity,improved viscosity index, resistance to corrosion and oxidation, aging or
contamination, etc. The main families of additives are:
Antioxidants
Detergents
Anti-wear
Metal deactivators
Corrosion inhibitors, Rust inhibitors
Friction modifiers
Extreme Pressure
Anti-foaming agents
Viscosity index improvers
Demulsifying/Emulsifying
Stickiness improver, provide adhesive property towards tool surface (in
metalworking)
Complexion agent (in case of greases)
Note that many of the basic chemical compounds used as detergents (example:
calcium sulfonate) serve the purpose of the first seven items in the list as well.
Usually it is not economically or technically feasible to use a single do-it-alladditive compound. Oils for hypoid gear lubrication will contain high content of EP
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additives. Grease lubricants may contain large amount of solid particle friction
modifiers, such as graphite, molybdenum sulfide, etc.
OIL MAKING PROCESS: Its a process focus layout.we will manufacture engine
oil, gear oil &hydraulic oil by supplying base oil and additives to the blending
vessel were both the materials will get mixed and sludge will be removed and final
product is send for filling, packaging and weighing according to the capacity
demanded.
FACILITES REQUIRED AND THEIR APPROXIMATE COST:
Major facilities required for lubricant oil industry is raw material, machineries &
electricity. Electricity is the biggest contributor in cost after raw material.
MACHINERIES REQUIRED AS PER THE PROCESS EXPLAINED ABOVE:
Storage tank
Blending vessels
Filling machine
Weighing machine
Their Approximate Cost
Sr Particulars Amount
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No.
1 Blending Vessels 2400000
2 Storage Tanks 1200000
3 Semi Automatic Filling Machines 5250004 Weighing Machine 125000
5 Lab Instruments 450000
6 Computer 60000
7 Furniture & Fixtures 500000
8 Land and Building 3800000
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Process Flow
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Simultaneous Metering Blender.
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Weighing Machine.
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Semi-Automatic Filling Machine.
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Chapter 4
Project Plan
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Project Plan
Here we are targeting major on industrial customer and slowly will enter into
consumer market.
Our project plan is as follows:
PHASE 1:
In first year we will manufacture Engine Oil which will require
following machinery:
Blending Vessel of 6kl.
Semi automated filling machine Weighing machine
Initially we are targeting to achieve operational efficiency. As we are new in
market we will gradually try to attain 100% operational efficiency. Engine oil will
continue for 2 years.
PHASE 2:
In Third year we will manufacture Gear Oil which will require
following machinery: Blending Vessel of 3kl
Semi automated filling machine
Weighing machine
As we are two year old in business we have better knowledge and customer base
so we can expand our network through them and experiment with our product. In
third and fourth year we will try to stick to earlier mentioned products.
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PHASE 3:
In fifth year we will be established in the industry and will have good
customer base and great potential customer to expose. So hear we will go for
hydraulic oil. Its requirement is as follows:
Blending Vessel of 3kl Semi automated filling machine
Weighing machine
In the entire phases only blending machine set up cost will be their other two
cost of semi automated machine and weighing machine is a fixed cost which will
be held at the commencement of business.
PHASE 4:Our future plans consist of launching two different products i.e. Grease and
Compressor oil. And in fifth year we will try to grab the untapped market in
Gujarat, Maharashtra&goa.
Production and sales:
In phase 1 we will commence with our engine oil product and will continue for 2
years.
Year 1
Engine oil machine calculation:
Machine speed: 750 Litre /hr
Operational efficiency: 50 %
Production of machine/hr in Litre: 750X0.5 = 375 Litre / hr
Production in first phase: 375X8X13X12 = 468000
Sales price/ Litre: 75
Total sales of the year 1: 468000X75 = 35100000
Year 2
Engine oil machine calculation:
Machine speed: 750 Litre /hr
Operational efficiency: 60 %
Production of machine/hr in Litre: 750X0.6 = 450 Litre / hr
Production in first phase: 450X8X13X12 = 561600
Sales price/ Litre: 75Total sales of the year 2: 561600X75 = 42120000
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In phase 2 as mentioned earlier we have introduced new machine for Gear oil:
Year 3
Engine oil machine calculation:
Machine speed: 750 Litre /hr
Operational efficiency: 65 %
Production of machine/hr in Litre: 750X0.65 = 487.5 Litre / hr
Production in first phase: 487.5X8X13X12 = 608400
Sales price/ Litre: 75
Sales for second phase: 608400X75 = 45630000
Gear oil machine calculation:Machine speed: 375 Litre /hr
Operational efficiency: 50 %
Production of machine/hr in Litre: 375X.50 = 187.5 Litre /hr
Production in second phase: 187.50X8X13X12 = 234000
Sales price/kl: 90
Sales for second phase: 234000X90 = 21060000
Total sales of the Year: 66690000
Year 4
Engine oil machine calculation:
Machine speed: 750 Litre /hr
Operational efficiency: 65 %
Production of machine/hr in Litre: 750X0.65 = 487.5 Litre / hr
Production in first phase: 487.5X8X13X12 = 608400
Sales price/ Litre: 75
Sales for second phase: 608400X75 = 45630000
Gear oil machine calculation:
Machine speed: 375 Litre /hr
Operational efficiency: 60 %
Production of machine/hr in Litre: 375X.60 = 225 Litre /hr
Production in second phase: 225X8X13X12 = 280800
Sales price/kl: 90
Sales for second phase: 280800X90 = 25272000
Total sales of the Year: 70902000
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Year 5
In phase 3 as we are old in business now will introduce new machine for hydraulic
oil:
Engine oil machine calculation:
Machine speed: 750 Litre /hr
Operational efficiency: 65 %
Production of machine/hr in Litre: 750X.65= 487.5 Litre / hr
Production in first phase: 487.5X8X13X12 = 608400
Sales price/ Litre: 75
Total sales of the year 5: 608400X75 = 45630000
Gear oil machine calculation:Machine speed: 375 Litre /hr
Operational efficiency: 60 %
Production of machine/hr in Litre: 375X.60 = 225 Litre /hr
Production in second phase: 225X8X13X12 = 280800
Sales price/kl: 90
Sales for second phase: 280800X90 = 25272000
Hydraulic oil machine calculation:
Machine speed: 375 Litre /hr
Operational efficiency: 30 %
Production of machine/hr in Litre: 375X.30 =112.5 Litre /hr
Production in second phase: 112.5X8X13X12 = 140400
Sales price/kl: 110
Sales for second phase: 140400X110 =15444000
Total sales of the Year: 86346000
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Manpower Details
Particulars Year 1 Year 2 Year 3 Year 4 Year 5
Administration S US S US S US S US S US
Accounts 1 1 1 1 1
Marketing 3 4 4 5 5
Factory
Production 1 1 1 1 1
QCM 1 1 1 1 1
Stores 1 1 1 1 1
Workers 4 2 4 2 5 4 5 4 6 4
Security 1 3 1 3 1 3 1 3 1 3
Total 12 5 13 5 14 7 15 7 16 7Grand Total 17 18 21 22 23
S = Skilled Employee
US = Unskilled Employee
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Financial Analysis and BEP
Production and Sales:
Product Type Year 1 Year 2 Year 3 Year 4 Year 5
Engine Oil (ltr) 468000 561600 608400 608400 608400
Efficiency 50 60 65 65 65
Price 75 75 75 75 75
Sales 35100000 42120000 45630000 45630000 45630000
Opening Debtor 0 1755000 2106000 3334500 3545100
Closing Debtor 1755000 2106000 3334500 3545100 4317300
Gear Oil (ltr) 234000 280800 280800
Efficiency 50 60 60
Price 90 90 90
Sales 21060000 25272000 25272000
Opening Debtor
Closing Debtor
Hydraulic Oil (ltr) 140400
Efficiency 30
Price 110
Sales 15444000Opening Debtor
Closing Debtor
Total Sales 35100000 42120000 66690000 70902000 86346000
Total Avg. Debtor 877500 1930500 2720250 3439800 3931200
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Budget P & L Account
Particular Year 1 Year 2 Year 3 Year 4 Year 5
INCOME
Sales 35100000 42120000 66690000 70902000 86346000
TOTAL
EXPENDITURE
A Variable cost
Raw material 31590000 37908000 60021000 63811800 77711400
Wages 372000 372000 528000 528000 600000
Electricity
consumed 91500 114375 411750 494100 1216950
Maintenance &
spares 80000 90000 150000 160000 180000
Stationary 6000 8000 10000 12000 14000
Telephone 84000 96000 96000 108000 108000
Total VC 32223500 38588375 61216750 65113900 79830350
CONTRIBUTION 2876500 3531625 5473250 5788100 6515650
B Fixed cost
Salary 1248000 1392000 1392000 1536000 1536000
Depreciation 471000 423900 541400 487260 587260
Mis.expence 10000 12000 15000 18000 20000
License fees 290000 10000 10000 30000 10000
Insurance 94200 84780 108280 97452 117452
Incorporation
expense 4000 4000 4000 4000 4000
Total FC 2117200 1926680 2070680 2172712 2274712
PROFIT 759300 1604945 3402570 3615388 4240938
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Raw Material Cost
Product Type Year 1 Year 2 Year 3 Year 4 Year 5
Engine Oil (ltr) 468000 561600 608400 608400 608400
Base Oil, Addtives 67.5 67.5 67.5 67.5 67.5
Inventory Holding period 6 6 6 6 6
RM Cost 31590000 37908000 41067000 41067000 41067000
Opening Inventory 1215000 1458000 1579500 1579500
Closing Inventory 1215000 1458000 1579500 1579500 1579500
Purchase 32805000 38151000 41188500 41067000 41067000
Gear Oil (ltr) 234000 280800 280800
Base Oil, Addtives 81 81 81
Inventory Holding period 6 6 6
RM Cost 18954000 22744800 22744800
Opening Inventory 0 729000 874800
Closing Inventory 729000 874800 874800
Purchase 19683000 22890600 22744800
Gear Oil (ltr) 140400
Base Oil, Addtives 99
Inventory Holding period 6
RM Cost 534600
Opening Inventory 0
Closing Inventory 26730
Purchase 561330
Total Cost 31590000 37908000 56862000 60021000 69498000
Total Purchase 31590000 37908000 60021000 63811800 64346400
Total RM Inventory 1215000 2673000 3037500 3159000 3159000
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Wages and Salary
Particulars Year 1 Year 2 Year 3 Year 4 Year 5
Administration S US S US S US S US S US
Accounts 8000 0 8000 0 8000 0 8000 0 8000 0
Marketing 36000 0 48000 0 48000 0 60000 0 60000 0
Factory 0 0 0 0 0 0 0 0 0 0
Production 15000 0 15000 0 15000 0 15000 0 15000 0
QCM 12000 0 12000 0 12000 0 12000 0 12000 0
Stores 10000 0 10000 0 10000 0 10000 0 10000 0
Workers 24000 7000 24000 7000 30000 14000 30000 14000 36000 14000
Security 8000 15000 8000 15000 8000 15000 8000 15000 8000 15000
Total113000 22000 125000 22000
131000 29000
143000 29000
149000 29000
Grand Total 135000 147000 160000 172000 178000
Year 12 1620000 12
176400
0 12
192000
0 12
206400
0 12 2136000
WORKING CAPITAL CALCULATION
Woking
CapitalParticulars Year 1 Year 2 Year 3 Year 4 Year 5
Current
Assets
A Debtors 877500 1930500 2720250 3439800 3931200
B Stock
Raw Material 1215000 2673000 3037500 3159000 3159000
Finished Goods
(MTO)
Cash & Bank Balance 150000 160000 185000 185000 190000
Total CA 2242500 4763500 5942750 6783800 7280200
Current
Liability
A Creditors 0 0 0 0 0
Total CL 0 0 0 0 0
Net Working
Capital 2242500 4763500 5942750 6783800 7280200
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Investment In AssetsSr
No Particulars Year 1
Year
2 Year 3
Year
4 Year 5
1 Blending Vessels 1200000 - 600000 - 600000
2 Storage Tanks 600000 - 300000 - 300000
3 Semi Automatic Filling Machines 175000 - 175000 - -
4 Weighing Machine 125000 - - - -
5 Lab Instruments 250000 - 100000 - 100000
6 Computer 60000 - - - -
7 Furniture & Fixtures 500000 - - - -
8 Land and Building 3800000Total Investment 6710000 - 1175000 - 1000000
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Financial Break Even Analysis
Present Value of Investment
Break Even Sales = --------------------------------------------------
P/V Ratio
14131122.12
= -------------------------------------------------
0.080992667
= 174474094
Present Value Of Investment
Year of
Investment Investment
P.V
Factor
P.V of
Investment
1 8827200.08 0.869 7670836.871
2 1926680.08 0.756 1456570.143
3 3239680.08 0.658 2131709.494
4 2167312.08 0.572 1239702.511
5 3284312.08 0.497 1632303.102
Total 14131122.12
So we can conclude that we can attain Break Even in approximately 4th year.
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Chapter 5
Location & Layout
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Location and Layout
As Factory Location is one time strategic decision and so one of the most important
decisions in business plan. In manufacturing industries profit maximization can be
done by only cost minimization. So location depends on various factors like
1- Tangible cost
Availability of raw material
Availability of labour
Availability of power
Availability of water and other amenitiesInfrastructure facilities
2-Intangible and future costs
Attitude toward union
Quality of life
Education expenditures by state
Quality of state and local government
For the Location of our factory we have chosen Silvassa, U.T of D&NH
The reason for considering Silvassa is that being Union Territories it is tax free andoffers various excise and sales tax exemption. It is also near to Vapi and Daman
which are known for their industries and we can taped the areas of it. As the base
oil can be purchased by the local dealer Ghandhar oil & Refinery on affordable
prices.
It has large industrial areas and is connected with border of Gujarat and
Maharashtra.
Easy availability of skilled and unskilled labour
Nearer to N.H no. 8 Tax Benefit (
1. 15 % Exemption in Sales Tax and Income
2. No Income Tax for 5 years.
Subsidy on electricity
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Plant Layout