1. DESIGNED BY: CUOGO DANIELE TORRESAN STEFANO VOLPATO ANDREA E FABIO
Miele Comaro S.N.C.
DESIGNED BY:
CUOGO DANIELE TORRESAN STEFANO VOLPATO ANDREA E FABIO

2. HISTORY 1870: THE BORTH OF COMARO’S COMPANY 50s:
THE EXPANSION OF BUSINESS AREAS
1992:
THE DISCOVERY OF HONEYDEW
2010
THE BUSINESS ACTIVITY IN THE LAST YEARS

3. THE COSTS Fixed costs per month (€): Variable costs (€/kg)
1)Instruments:
(total 6360/12 months =530 €) 2)Administrative:
2.500,00
3)INPS:
1.300,00
4)General maintenance and repairs
200,00
5)Rent of vans
1500,00
6)Salary (beekeeper and
employer)
20.000,00
7)Taxes
800,00
Variable costs (€/kg)
1)Pesticides
0,70
2)Sanitizing and cleaning products ,65
3)Fuel for blower, brush cutter and transport:
0,80
4)honey jars /kg

4. BREAK EVEN POINT The calculation of BEP: Fixed costs/
Total fixed costs
26.830,00
Total variable costs
2,95
Selling price €/kg
15,00
BEP (kg)
2227
The calculation of BEP:
Fixed costs/
(selling price – variable costs per unit)

5. B.E.P. COMPLETE Quantity Revenues Fixed costs Variable costs
Tot. Costs
Profit/loss -
26.830,00
,00
500
7.500,00
1.475,00
28.305,00
,00
1000
15.000,00
2.950,00
29.780,00
,00
1500
22.500,00
4.425,00
31.255,00
,00
2000
30.000,00
5.900,00
32.730,00
,00
2500
37.500,00
7.375,00
34.205,00
3.295,00
3000
45.000,00
8.850,00
35.680,00
9.320,00
3500
52.500,00
10.325,00
37.155,00
15.345,00

6. CONCLUSION MAIN DIFFICULTIES: The opportunity to visit us
The topic search and related date
Related data
The organisation of work
The division of roles and tasks
The development of techincal data
The design of the power-point