A Study on Cost Benefit Analysis
DVH IMSR
Dr. D. Veerendra Heggade
Institute of Management Studies and Research
Vidyagiri, Dharwad 580 004
Approved by AICTE, New Delhi & Affiliated to Karnatak University,Dharwad
Report on Summer In-plant Training
A STUDY ON COST BENEFIT ANALYSIS
At
STRIDES-ARCO LAB LIMITED, BANGALORE
By
Mr.Channappa Mamaledesai
Reg. Number: MBA13010023
MBA II Semester
Submitted in partial fulfillment of the requirements for the degree of
Master of Business Administration.
INTERNAL GUIDE EXTERNAL GUIDE
Prof.Keerti Kulkarni Mr.Pradeepto De
Associate Professor Head finance
AUGUST 2014
A Study on Cost Benefit Analysis
DVH IMSR
DECLARATION
I hereby declare that this Report on Summer In-plant Project titled A STUDY ON
COST BENEFIT ANALYSIS conducted at STRIDES-ARCO LAB LIMITED,
BANGALORE, submitted by me to Karnataka University, Dharwad, is a record of
an original and independent study undertaken between June2014-August 2014
under the guidance and supervision of Mr. Pradeepto De, Head finance Of Strides
Arco Lab Limited, Bangalore & Prof. Keerti Kulkarni AssistantProfessor at Dr.D
Veerendra Heggade Institute of Management Studies And Research, Vidyagiri,
Dharwad.
I further declare that this project has not formed the basis for award of any degree/
diploma of any other University/ Institution.
Date:
Place: Dharwad Channappa Mamaledesai
A Study on Cost Benefit Analysis
DVH IMSR
ACKNOWLEDGEMENT
At the outset, I would like to take this opportunity to acknowledge the
support and cooperation of all those who enabled successful completion
of this Summer In-plant Training.
I have immense pleasure in expressing my deepest gratitude to our
Honorable Director Dr. C. S. Rajagopal, for his guidance, which goes a
long way to set my future career.
I would like to extend my sincere gratitude to Mr. Pradeepto De Head
finance of Strides- Arco Lab Limited, Bangalore. And their team under
whose guidance I undertook this project and completed successfully.
I extend my thanks to Prof. Keerti Kulkarni, Assistant Professor, Dr. Anil
Yaragatti, Dean Academics and other faculty members of our Institute for
extending valuable advice and support during the project period.
Last but not the least there were so many who shared valuable
information that helped in the successful completion of this project all of
whom I also wish to thank.
Channappa Mamaledesai
A Study on Cost Benefit Analysis
DVH IMSR
TABLE OF CONTENTS
SI.NO
CHAPTER Page No
Acknowledgement
I
List of Tables
II
List of Charts
III
List of Figures
IV
List of Graphs
V
List of Abbreviations
VI
EXECUTIVE SUMMARY
VII
1
INTRODUCTION
1-2
2
A. ORGANIZATIONAL STUDY.
B. THEORETICAL BACKGROUND.
3-32
33-45
3
RESEARCH DESIGN -OBJECTIVES OF THE STUDY.
46-51
4
ANALYSIS, INTERPRETATION AND FINDINGS.
52-72
5
RECOMMENDATIONS
73-74
6
CONCLUSION
75
BIBLIOGRAPHY
ANNEXURE
A Study on Cost Benefit Analysis
DVH IMSR
LIST OF GRAPHS
SI.NO PARTICULAR PAGE NO
4.1 ANALYSIS OF FACTORY OVERHEADS 52
4.2 ANALYSIS OF ADMINISTRATION OVERHEADS 53
4.3 ANALYSIS OF DIRECT COSTS 54
4.4 ANALYSIS OF INDIRECT COSTS 55
4.5 ANALYSIS DEBT-EQUITY RATIO 56
4.6 OPERATING RATIO 57
4.7 ANALYSIS OF FINANCIAL EXPENSES 58
4.8 ANALYSIS OF GROSS PROFIT RATIO 59
4.9 ANALYSIS OF NET PROFIT RATIO 60
4.10 RETURN ON CAPITAL EMPLOYED RATIO 61
4.11 RETURN ON ASSETS RATIO 62
4.12 EARNINGS PER SHARE 63
4.13 ANALYSIS OF PROFIT-VOLUME RATIO 65
A Study on Cost Benefit Analysis
DVH IMSR
LIST OF FIGURES
SI NO PARTICULAR PAGE NO
I PHOTOGRAPH OF STRIDE- ARCO LAB LIMITED
II PRODUCTS
4.14 ANALYSIS OF BREAK EVEN SALES 66
4.15 PERCENTAGE OF BES TO TOTAL SALES 67
A Study on Cost Benefit Analysis
DVH IMSR
LIST OF APPENDICES
SI NO PARTICULAR PAGE NO
I BALANCE SHEET
II PROFIT AND LOSS ACCOUNT
LIST OF CHARTS
SI NO PARTICULAR PAGE NO
I ORGANISATION CHART
II TABLET MANUFACTURE PROCESS CHAT
A Study on Cost Benefit Analysis
DVH IMSR
LIST OF ABBREVIATIONS
Abbreviation
Full Form
EPS Earnings Per Share
BES Break Even Sales
NPAT Net Profit After Tax
ROAR Return on Assets Ratio
ROCE Return On Capital Employed
VP
AVP
F & E
