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Building, process and auxiliary ( 40-70% of PEC) , take 50% of PEC = 1500000
Indirect cost(IC)
Engineering and supervision (5-30% of DC) we take 15% of DC = 1314000
Construction expense and contractor fee (6-30% of DC) we take 18% of DC = 1576800
Contingency = 10% of FCI= 0.1*FCI
TCI=FCI/0.85
Plant overhead cost (POC): (5-15% of TPC), take 10% of TPC = 11391970 birr
General expense
General expense= Administrative costs + distribution and selling costs + research and
development costs + Financing (interest)
Distribution and selling costs (2-20% of TPC), take 11% of TPC = 12531167
Profitability analysis
Total profit (Gross income) = Total income cost – Total production cost
= 51080294 birr
v−vs
Depreciation = = 17087956/15 = 1139197 birr
n
Net profit = gross profit with depreciation (1-Ø), where, Ø= income tax rate of Ethiopia =30%
N p= 49,941,097 *(1-0.3) = 34,958,768 birr
= (34,958,768/152299085)*100 = 22.95%
𝐓𝐏𝐂−𝐃𝐌𝐂
BEP = Where Sup=Selling price per unit of production
𝐒𝐮𝐩−𝐕𝐜𝐮𝐩
Vcup = Variable costs per unit of production
𝒅𝒊𝒓𝒆𝒄𝒕 𝒎𝒂𝒏𝒖𝒇𝒂𝒄𝒕𝒖𝒓𝒊𝒏𝒈 𝒄𝒐𝒔𝒕
Vcup = = 69058643/1500000
𝒂𝒏𝒏𝒖𝒂𝒍 𝒑𝒓𝒐𝒅𝒖𝒄𝒕𝒊𝒐𝒏 𝒄𝒂𝒑𝒂𝒄𝒊𝒕𝒚
= 46birr/liter
𝐓𝐏𝐂−𝐃𝐌𝐂
BEP = = 113919706 – 69058643 / 110- 46 = 700954 liter/year
𝐒𝐮𝐩−𝐕𝐜𝐮𝐩