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RATNA CEMENTS (YADWAD) Limited.

1. Raw Materials cost per Metric Tonne

Material cost Transportation Handling cost


S.NO. Name of the material (PMT) cost (PMT) (PMT)
1 Lime Stone (RCL): Rs. 50.00
Blasting, Drilling & Transportation etc.,
Royalty Rs. 32.00
Cess Rs. 0.50

2 Lime Stone (Yadwad Mines) : 61.00


Blasting, Drilling &
Transportation etc.,
Royalty 32.00
Cess 0.50
Land Owner 4.00

3 Calcarious Sand 20.00 28.00


4 Clay 10.00 20.00
5 Iron Ore 60.00 195.00 2.50
6 Coal 2330.00 300.00 2.50
7 Gypsum 130.00 630.00 2.50
8 HSD Oil per Litre
9 HDPE Bags (Per Bag)

VARIABLE COST
Raw material Ratio:
Lime Stone = 90 % (LST 70% + C. Sand 30%)
Clay = 9%
Iron Ore = 1%

Cost of Raw Meal

Lime Stone - 100*70 % 70.00


C. Sand - 48*30 % 17.28
Clay - 31*.9 % 2.79
Iron Ore - 257.5*1 % 2.575
Total 92.645
Raw Meal to Clinker Ratio 1.6 : 1.00

II Coal consumption 20%


III Power consumption 95 Units
1 Liter of Diesel = 3.9 Units
H S D cost per Tonne of Clinker 95/3.9*14.17225 345.2215
IV Slag
Landed cost (PMT)
82.50

97.50

48.00
30.00
257.50
2632.50
762.50
14.17
5.00
300.00
COST SHEET
Cost per tonne Cost per bag of
Cost per tonne of clinker of Cement Cement
Raw Material cost (92.645*1.6) 148.23
Coal 526.50
Power 345.23
Total Clinker cost 1019.23

COST OF PRODUCTION OF CEMENT VARIABLE COST

Material cost per tonne of Cement


Cement = Clinker + Gypsum + Slag
100 = 84 + 6 + 10

Cost of Clinker for Cement 856.77 42.84


Cost of Gypsum for Cement 45.75 2.29
Cost of Slag for Cement 30.00 1.50
Power cost :
Total Units required 35 127.19 6.36
Variable cost 1059.71 52.99

Packing cost
Cost of bags per tonne 100
Loading charge per tonne 3.25 103.25 5.16
200.00 10.00
Central Excise duty 303.25 15.16
Total Variable cost 1362.96 68.15

FIXED COST COST PER DAY


(Assuming a daily production of 450 Mts)
Avoidable
Maintenance 33750.00 75.00 3.75
House Keeping & Cleaning 750.00 1.67 0.08
Raw Materials Intercarting charges 1750.00 3.89 0.19
NMR Payments 5000.00 11.11 0.56
Advertisement 7000.00 15.56 0.78
107.22 5.36
Unavoidable
Salaries 14200.00 31.56 1.58
Canteen expences 2000.00 4.44 0.22
Telephone Charges 1250.00 2.78 0.14
Travelling expencess 2000.00 4.44 0.22
Drinking water 450.00 1.00 0.05
Bank Charges and discounting 4500.00 10.00 0.50
Head Office & R.M.O exp :
Marketing and H.O salaries 6000.00 13.33 0.67
Telephones 2500.00 5.56 0.28
Travelling & others 7000.00 15.56 0.78
88.67 4.43
Interest on loans 130000.00 288.89 14.44
Total Fixed cost 484.78 24.24

TOTAL COST PER TONNE OF CEMENT 1847.74 92.39


% to total cost

46%
2%
2%

7%
57%

6%
11%
0.16
0.74

4%
0%
0%
1%
1%
6%

2%
0%
0%
0%
0%
1%

1%
0%
1%
5%
16%
26%

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