FOR ONE UNIT IN US$
A. Production
Bottles of 500 g of tomato pulp
Jars of 500 g of peeled tomato
Raw material | Working day | Capacity per day | Yield % | Output/ day | No. of pieces season |
18 000 | 60 | 300 | 50 | 300 | 18 000 |
B. Investment Cost | US $ |
1. Fixed investment | |
|
1 000 |
|
2 118 |
|
- |
|
3 118 |
C. Working Capital Cost | |
|
860 |
|
13 757 |
|
14 617 |
Total B = US$ 17 735 |
|
D. Annual Management Cost | |
1. Raw Material and Materials | 12 857 |
2. Wood | 900 |
3 Wages (7 women) | 860 |
4. Maintenance of equipment | 100 |
5. Depreciation (5 years on 2 118 - building) | 1 000 |
TOTAL C | 16 142 |
E. Profit Margin | |
1. Receipts | |
18 000 b x US $ 1 06* | 19 080 |
2. Expenditures | 16 142 |
PROFIT MARGIN | 2 938 |
D/B = 2 938/14 617 = 20 % |
*See: Processing cost of tomato pulp
(TOMATO PULP)
Description | Quantity | US$ |
Hand-operated pulp extractor | 3 | 864 |
Hand-operated capping device (capper) | 2 | 130 |
Manual refractometer (0-90° B) | 1 | 425 |
Scale (100 kg.) | 1 | 175 |
Scale (3 kg.) | 1 | 28 |
Plastic lemon-squeezer | 2 | 2 |
Plastic colanders | 1 | 9 |
Wooden table (180 +120 cm) | 1 | 58 |
Wooden bench | 3 | 32 |
Wooden spoon | 3 | 5 |
Stainless steel knives | 10 | 18 |
Plastic funnel | 3 | 16 |
Aluminium ladle | 3 | 21 |
Metal pails | 3 | 28 |
Pot 25 (aluminium) | 2 | 64 |
Pot 40 (aluminium) | 1 | 100 |
Pot 50 (aluminum) | 2 | 270 |
Basin (aluminum) | 3 | 70 |
Rod (aluminum) | 3 | 41 |
Dish (aluminum) | 3 | 4 |
Potassium metabisulphite (1/2 kg) | 12 bts | 71 |
Cellophane bags | 500 | 37 |
Stove | 1 | 250 |
2.118 | ||
Cardboard boxes | 750 | 750 |
Bottles l/2 kg. | 16.000 | 5.715 |
Crown-corks (caps) | 16.000 | 172 |
Jars 0.580 kg. | 8.000 | 1.070 |
Screw-tops | 2.000 | 250 |
Labels | 18.000 | 193 |
Tomatoes (kg) | 18.000 | 4.176 |
Lemon-vinegar | 486 | |
Wood | 900 | |
Straw | 15 | |
Salt | 30 | |
13.757 |
1. Raw Material | CFA Fr. |
Tomato (65 CFAFr/kg x 100 kg) | : 6 500 |
Lemon or vinegar | : 360 |
Salt | : 200 |
Wood | : 1 400 |
Straw | 50 |
8 510 CFA Fr. | |
2. Packing | |
Bottles 100 | : 10 000 |
Caps 100 | 300 |
Labels 100 | : 300 |
Cardboard boxes 4 | : 1 120 |
11 720 CFA Fr. | |
3. Wages | |
7W x 500CFA Fr. | :3 500 CFA Fr |
4. Miscellaneous, Maintenance | |
Depreciation 15 % (1 + 2 + 3) 23 730: | 3 560 CFA Fr. |
Total | 27 290 CFA Fr. |
27 290: 100 pieces : | 272.90 CFA Fr. |
Profit margins 10 % : | 37.90 CFA Fr. |
6. Cost price | : 300CFA Fr.: US $ 1.06 |