BULK ePost Corporate Messages

LOSS to POST

COST ACCOUNTING FOR e POST

*  These are based on standard assumptions and basic cost for direct materials . The manpower costs are based on cost to time Principle .  The other costs are based on Cost to Use principle.  The Figure are tentative and do not carry any accuracy . It is worked at the basic cost and Proportionate cost using actual expenditure for materials and Proportionate cost of manpower to time.

*  The Proportionate supervisory cost relating to booking , transmission , printing and delivery are not included. and if included the result would normally drag to a LOSS in Revenue for the Product....

COST HEAD	SINGLE e Post In RS		BULK - SCANNED  Marginal Cost  per 1000  ePost Messages In RS	BULK ( CD Data ) Marginal Cost per 1000 ePost Messages In RS		Average cost per  ePost Message In paisa
Collection	Nil (customer attends PO )		Nil ( if customer attends PO ) 75.00	Nil ( if Customer Attends Po) 75.00		7.5
Processing Includes Checking , scanning , creation of file ,	90 paise (Time 5 minutes ) Includes manpower, scanner bulb utility time , electricity , image resizing , cropping , creation of photo file/data file		275.00 Includes manpower, scanner bulb utility time , electricity , image resizing , cropping , creation of photo file/data file	225.00 Includes manpower, scanner bulb utility time , electricity , image resizing , cropping , creation of photo file/data file		27.50
Booking cost	1.25 ( time 7 minutes ) Includes manpower , electricity , copying image / file / sending message / generation of receipt for customer internet  and Accounting in treasury Module )		165.00 Includes manpower , electricity , copying image / file / sending message / generation of receipt for customer , internet and Accounting in treasury Module )	125.00 Includes manpower , electricity , copying image / file / sending message / generation of receipt for customer internet and Accounting in treasury Module )		14.50
Delivery Cost
Message Printing		1.25 Time 5 minutes Includes manpower , electricity , internet cost , printer cartridge cost	165.00 Includes manpower , electricity , internet cost , printer cartridge cost		150.00 Includes manpower , electricity , internet cost , printer cartridge cost		15.75
Paper Cost		0.50	500.00		500.00		50
Delivery processing cost		0.30 Includes manpower in Folding , stapling , sorting , insertion to envelops	250.00 Includes manpower in Folding , stapling , sorting , insertion to envelops		250.00 Includes manpower in Folding , stapling , sorting , insertion to envelops		30
Delivery cost (with envelopes ) envelope cost		Rs 3.25 /- Calculation is based one day salary of Postman divided by number of mails received for delivery on a day.. Postman salary is fixed at 15000/- for 30 days And Rs 500/- as average per day for 250 articles  and envelop cost taken as Rs 1.25	3250/-		3250/-		325
Monitoring cost At RO / DO levels		0.75 Includes manpower / internet / phone charges etc	20.00		20.00		20
Total cost		Rs 8.20	Rs 4700/- Average Rs 4.70 per Message		Rs 4700/- Average Rs 4.70 per Message		Rs 4.40
Profit on epost		Rs 1.80.. ( for Messages Booked by Customer at PO counter )	Rs 0.30 paise ( for Messages obtained in Bulk but scannable )		Rs 0.30 Paise (for Message Obtained In Bulk CD )		Rs 0.60 paise Average profit on bulk booking

* REDIRECTION OF EPOST

The following is the cost of redirection of ePost
Messages............................

Redirection cost physically		Rs 3.25					Rs 3.25
Redirection cost electronical		Rs  2.10					Rs 2.10

If the message is redirected Physically the additional cost will amount to Rs 3.25/- per ePost message depending upon the distance 

if the message is redirected electronically the additional cost will amount to Rs 2.25 /- per ePost message ( the  Proportionate Printing cost for mails) ....

Note :-

The above cost does not include the following

1.     Supervisory cost for epost messages received and printed every day.

2.     Supervisory cost for booking , transmission and Delivery

3.     Supervisory cost for accounting in PO accounts

4.     Supervisory cost for reports sent to Administrative offices.

5.     Expenditure proportionate on reprinting or damages to prints and cartridges

6.     Expenditure proportionate on wear and tear of printer , system etc

7.     Expenditure Proportionate on AMC for Systems..

8.     Marginal cost Rent for Internet connection ( only usage is charged )

9.     Supervisory cost for monitoring / establishments and expenditure there to

..  Administrative expenditure on  Correspondence , marketing , Advertisement etc