Agro-Tech Book - Agriculture Support Programme

E - Monthly Oil Movement for month of ________2001
Opening balance ____ litres =____ bottles.
Date Bottles Bottles Total Value of Accum. Accum. Average
produced Sold Bottles today’s Bottles Sales Value bottle price
Stock sales sold
1 st
2 nd
etc
F - Monthly Cake Movement for month of ________2001
Opening balance ____ Kg.
Date Kgs Kgs Total Value of Accum. Accum. Average
produced Sold Kgs today’s Kgs Sales Value price per Kg
Stock sales sold
1 st
2 nd
etc
CALCULATION OF MARGIN
The margin for the period is the difference between: the “value of sales plus stocks at
the end of the period” and, the “operating costs plus purchases plus value of stocks at the
beginning of the period”.
CALCULATION OF MARGIN USING MONTHLY RECORDS
(considering “July” as an example)
E.E.O.A.
Start with Oil Sales during the month (from Table “E” Accumulative sales value at end of
month minus accumulative sales value at beginning of month - assume K720,600)
K720,600
ADD Cake Sales during the month (from Table “F” Accumulative sales value at end of
month minus accumulative sales value at beginning of month - assume K298,600)
K298,600
ADD
Value of oil stocks (from Table “E” = the total bottles remaining unsold in stock at the end
of the month). (assume 42 bottles at the most recent selling price per bottle, say K2,800=
K117,600)
K117,600
AGRO-TECHNOLOGY: Farming and Processing Equipment
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