Manufacturing Costing
Demo Data• ManufacturingBatch-wise manufacturing cost for Ajora Himalaya oil lines with granular material, labor, overhead, and scrap recovery view.
Batches costed
3
Avg unit cost
৳ 219.45/L
Weighted by production quantity
Total production cost
৳ 680,300
Across demo soybean and mustard batches
Cost variance vs standard
৳ 42,800
Positive = above standard BOM estimate
Batch cost sheets
Per-batch costing view ready for integration with GL, inventory valuation, and margin analytics.
| Cost sheet no | Batch no | Product | Production qty | Material cost | Labor | Overhead | Waste cost | Total cost | Unit cost | Status | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| MC-2026-001 | HSO-B-260311 | Himaloy Soyabean Oil 1L | 1,000 liter | ৳ 185,000 | ৳ 18,000 | ৳ 12,500 | ৳ 3,200 | ৳ 217,700 | ৳ 217.70/L | Approved | |
| MC-2026-002 | HMO-B-260311 | Himalaya Mustard Oil 1L | 900 liter | ৳ 176,000 | ৳ 16,500 | ৳ 11,800 | ৳ 2,600 | ৳ 206,000 | ৳ 228.89/L | Calculated | |
| MC-2026-003 | HSO-B-260310 | Himaloy Soyabean Oil 1L | 1,200 liter | ৳ 220,000 | ৳ 20,000 | ৳ 14,000 | ৳ 3,800 | ৳ 256,600 | ৳ 213.83/L | Draft |
Cost composition – MC-2026-001
Material-heavy batch with controlled labor and overhead profile for soybean oil 1L.
Component mix
Total batch cost
৳ 222,900
For 1,000 liter of Himaloy Soyabean Oil 1L.
Unit economics
৳ 222.90/L
Standard: ৳ 210.00/L • Sales price: ৳ 260.00/L
Costing insights
Signals for finance and supply chain to tune pricing, BOM, and wastage controls.
Highest cost component
Raw soybean seed remains the dominant cost driver for HSO batches. Consider forward contracts to lock-in pricing.
Wastage & scrap
Current visible wastage is within tolerance, but scrap recovery entries can be linked tighter to Waste / Scrap registers.