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Arvind Ltd. Case Study

Essay by   •  May 28, 2016  •  Case Study  •  2,181 Words (9 Pages)  •  1,126 Views

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Content

  1. Identification of cost: fixed and variable
  1. Calculation of leverages
  1. Capital structure
  1. Interest
  1. source

Page no.

2-4

4-5

6-7

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8

Arvind LTD.

Identification of Variable and Fixed cost :-

Particulars

Amount

Variable cost:

  1. Material and accessories consumed-            Amount

Cotton                                                                  

Yarn          

Fibre                                        

Grey cloth                                

EPABX

Accessories

[pic 1]

  1. Purchase stock In Trade

Cloth

Garments

Electronic items

Accessories

Agri-product

  1. Stock at the end of year

Finished goods

Stock in progress

Work in progress

Project work in progress

Waste

  1. Stock at the beginning of the year

Finished goods

Stock in progress

Work in progress

Project work in progress

Waste

Less : Excise duty

(Increase) in stock(C-D):

Other exp.

Power and fuel

Stores consumed

Processing charge

Printing and stationary

Commission brokerage and discount

Rates and taxes

Freight insurance and clearing charges

Excise duty

Travelling exp.

Advertisement exp.

Mislenneous labor  charge

Miscellaneous exp.

Exp. In  foreign exchange

 

                Total variable cost

Fixed cost :

  1. Employee benefits exp.

Salaries

Cont. to PPF and other funds

Staff welfare expenses

  1. Finance exp.

Interst :

Tem loans

Working capital loan

Other  loans

Adjst.to borrowing cost

Other borrowing cost

Depreciation and amortization cost

  1. Other exp.

Insurance

Repair:

Building

Machines

Other repairs

Legal and professional fees

Director’s sitting fees

Auditor’s fees:

Auditors

Tax audit matters

Taxation matters

Company law matters

Other certification works

Reimbursement of exp.

CSR cost

Bank charges

Total Fixed Cost:

833.10

908.90

91.74

246.34

14.18

79.76

2174.04

24.64

32.83

21.59

0.28

19.05

98.40

258.64

59.89

437.70

7.05

1.34

764.62

199.81

56.67

407.07

5.33

2.22

671.00

.05

(93.67)

454.51

433.36

223.88

11.22

54.54

14.67

54.68

0.30

25.16

24.94

42.15

66.78

41.71

3814.01

511.42

48.79

10.68

123.01

144.67

37.83

13.73

.46

125.83

6.30

2.01

114.31

5.29

19.47

.04

.70

.14

.04

.22

.53

.05

4.05

17.88

1187.45

Calculation of Leverages : -

[pic 2]

              Particulars                                                              Amount

               Sales                                                                      5352.94.69

      Less: variable cost                                                          3814.01

              Contribution                                                            1538.93

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