• K.Mohana
• Dr.R.Hemavathy

The study determines the cost of production and profit of a soft drink manufacturing industry. The study combined both descriptive and analytical research design. Secondary data were used. They were analysed with abstraction method / technique. The result reveals that the cost of production determined by all the associated costs they are Direct Material cost, Direct Labour cost, Consumable store, Factory Overhead, Depreciation cost, Administrative overheads. Then the cost of sales is measured by adding the selling and distribution overheads with cost of production. The profit is identified by deducting cost of sales and selling price. Based on the result, the researcher recommends that soft drink manufacturing industry should focus on the Material and Labour cost to reduce them to earn more profit.

of Production and Profit.

"Assessment of Cost of production and Profit (with special reference to XYZ Copmany)", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.4-7, May-2019, Available :http://www.jetir.org/papers/JETIR1905502.pdf

"Assessment of Cost of production and Profit (with special reference to XYZ Copmany)", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp4-7, May-2019, Available at : http://www.jetir.org/papers/JETIR1905502.pdf