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Stream/Area:
-
Subject:
-
Paper ID:
IJSREM64053
Volume:
10 |
5 |
May 2026
Pages:
1-5
Publication Frequency:
Monthly (12 issues per year)
License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.
MASTER OF BUSINESS ADMINISTRATION
RATHINAM TECHNICAL CAMPUS
MASTER OF BUSINESS ADMINISTRATION
RATHINAM TECHNICAL CAMPUS
The beverage manufacturing industry faces increasing pressure to maintain profitability while controlling production and operational costs. This research paper focuses on the cost control and cost reduction practices followed by Viswa Enterprises, a small-scale Goli Soda manufacturing company. The study aims to identify the major cost elements, analyze the existing cost control measures, and evaluate the impact of cost reduction techniques on operational efficiency and profitability. Both primary and secondary data were used for the study. Primary data were collected through interviews, observations, and discussions with employees and management staff, while secondary data were obtained from company records, journals, books, and previous studies. Statistical tools such as percentage analysis, tables, charts, and interpretation methods were used to analyze the data. The findings reveal that raw materials, packaging, transportation, and labor are the major cost contributors. The study also found that effective cost control techniques can reduce wastage, improve productivity, and enhance profitability. The paper concludes that systematic cost management practices and operational improvements are essential for the sustainable growth of small-scale beverage manufacturing firms.
KEYWORDS
The study concludes that effective cost control and cost reduction practices are essential for improving profitability and operational efficiency in beverage manufacturing industries. The analysis revealed that raw materials, packaging, labor, and transportation are the major cost contributors in Viswa Enterprises. By reducing wastage, improving procurement systems, adopting better transportation planning, and introducing semi- automation, the company can strengthen its financial performance and market competitiveness. The study further highlights that systematic cost management practices are crucial for the sustainable growth of small-scale manufacturing enterprises.
1. Horngren, C.T., Datar, S.M., & Rajan, M.V. (2015). Cost Accounting: A Managerial Emphasis. Pearson Education. 2. Drury, C. (2018). Management and Cost Accounting. Cengage Learning. 3. Jain, S.P. & Narang, K.L. (2019). Cost Accounting. Kalyani Publishers. 4. Pandey, I.M. (2021). Financial Management. Vikas Publishing House. 5. Ravi M. Kishore (2020). Financial Management. Taxmann Publications. 6. Arora, M.N. (2017). A Textbook of Cost and Management Accounting. Vikas Publishing House. 7. Reeve and Philpot (2025). Statistical Process Control and Cost Management. 8. Lucey (2024). Management by Objectives and Cost Control. 9. Cokins (2023). Cost Modeling Techniques in Manufacturing. 10. Wing (2022). Budgeting and Variance Analysis in Cost Control.
Publication Date
5/26/2026
Peer Review Type
Double-Blind Peer Review
Review Rounds: 2
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Conflict of Interest
The authors declare no conflict of interest related to this research work.
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