BUSINESS - PLAN
of the organization of the production of porous polyfoam on the basis of the plant "GZU"
In the given project the organization of the production of porous polyfoam
on the basis of the plant "GZU" in Orsk is analyzed. The given calculation
is approximate. The project is realized on a new-organized enterprise.
1. The conditions of calculation.
To organize the production you need:
1. the plant GZU - 1 item - 39000 rubles
2. the compressor K24 - 1 item - 20000 rubles
3. the capacity on the stand - 3 items - 1500 rubles
4. the form for pouring - 4 items - 6000 rubles
5. the shelves - 10000 rubles
6. ventilation - 20000 rubles
The total of initial investment is 96500 rubles.
The following components are used in the production:
1. Resin
2. Foaming
3. Acid (hardening)
4. Water
The equipment is set in closed, heated premises (from 5 degrees above zero).
The industrial premises are rented. The calculated month fund of working
time at one-shift work is 25 days. The nominal productivity of the plant
is 10 m3/h. The prices accepted in the calculation are given on 01. 05. 2005
in the Orenburg region.
Thus, for one 8-hour shift it is possible to produce 80 m3 of polyfoam.
For a month 80 m3 x 25 days = 2000 m3. But for our
town the real sale is 150-200 m3. Though we have clients
producing (read as selling) 500-700 m3 a month on one plant. We have
clients who were not satisfied by the productivity of one plant so they bought 9 plants.
2. Materials and electric energy.
2.1 Resin
To produce polyfoam the resin KFMT-15 (unipor), VPS-G (penoizol) is used.
The cost of 1 kilo of resin is about 10 rubles (it depends on the acquired
volume and the producing factory). To produce 1 m3 of polyfoam you need
about 20 kg of resin (it depends what density you want your polyfoam to be)
what is equal in the monetary expression 10 x 20 = 200 rubles.
2.2 Foaming
To produce the solution foaming ABSFK (50 rubles a kilo) is used. To
produce 1 m3 of polyfoam you need approximately 150 g of
foaming what is equal to 50 x 0,15 = 7 rubles 50 copecks.
2.3 Acid
Orthophosphoric acid is added into the solution. The cost of the
acid is about 30 rubles per kilo. For the production you need 400 g
(300 ml) what is equal to 30 x 0,4 = 12 rubles for 1 m3.
2.4 Consumed electric energy per day at one-shift working day:
To produce 200 m3 a month it is enough to produce 8 m3 a
day. Respectively, it will be enough to work at the plant for an hour.
The plant GZU - 1 kWt/h x 1h = 1 kWt
The compressor K24 - 4 kWt / h x 1h = 4 kWt
Ventillation - 1 kWt/h x 8h = 8 kWt
Electric lighting - 4 lamps DRL with the power 0,25 kWt. 4 x 0,25 x 8h = 8 kWt
The total usage of electric energy per day is 21 kWt what is equal to 21 kWt x 1,5 rub/ kWt = 31,50 rubles.
Thus, the production of 1 m3 of polyfoam costs 31,50 rubles / 8 m3
= 4 rubles for electric energy.
3. Wages and rent.
3.1. Wages.
The production may be served by 2 men a shift. The wages of each man are 5000
rubles a month. So the wages for 2 men will be 5000 rubles x 2 = 10 000 rubles.
To produce 1 m3 of polyfoam you need 10 000 rubles / 200 m3 = 50 rubles.
3.2. Rent.
The rent of the industrial premises with the square 120 m2 is about 15 000
rubles a month. To produce 1 m3 of polyfoam you need 12 000 rubles / 200 = 75 rubles.
4. The final calculations.
Resin - 200 rubles
Foaming - 7 rubles 50 copecks
Acid - 12 rubles
Electric energy - 4 rubles
Wages - 50 rubles
Rent - 75 rubles
Thus the cost price of 1 m3 of porous polyfoam is 348 rubles 50 copecks.
The realization price is from 600 rubles per 1 m3.
The profit about 1 m3 is 600 rubles - 348 rubles 50 copecks = 251 rubles 50 copecks.
Profit for a month is 200 m3 x 251 rubles 50 copecks = 50 300 rubles.
With each sold m3 above planned 200 m3 a month the cost price of each of
them decreases (125 rubles). It is connected with the fact that the rent
(75 rubles per 1 m3) and the wages (50 rubles per 1 m3) are not taken into
consideration when speaking about all the following produced cubic metres.
For example.
If you have produced 400 m3 a month and not 200 m3 then we've got the following picture:
The cost price of each m3 from planned 200 m3 is 348 rubles 50 copecks.
Ccost price of the rest (overplanned) 200 m3 implies:
Resin - 200 rubles
Foaming - 7 rubles 50 copecks
Acid - 12 rubles
Electric energy - 4 rubles
Wages - 0 rubles
Rent - 0 rubles
The total cost price of 1 m3 from overplanned 200 m3 is 223 rubles 50 copecks.
The got profit from 1 m3 is 600 rubles (the realization price) - 223 rubles 50
copecks (the cost price) = 376 rubles 50 copecks.
The profit for a month got from overplanned 200 m3 is 200 m3 x 376 rubles 50 copecks = 75 300 rubles.
So, having produced and sold 400 m3 of porous polyfoam you have 50 300 + 75 300 = 125 600 in month