Previous - Next
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 |