Author(s): Dr. Seema

Abstract:
Economic feasibility small scale units of stitching/ ready- made garments, undergarments makings and embroidery work undertaken by women entrepreneurs were assessed through Benefit-Cost ratio and Break- Even analysis. Benefit- Cost and Break –Even analysis on variable cost and fixed cost of the units were found to be significant and the investment in the selected units was considered to be economically viable. In all the three types of units were viable. Break-Even analysis also revealed that it is safe to invest the money by having profitable return on these activities. It was also observed that larger the unit better the income generating capacity. It was found that stitching/ readymade garments making units were economically more feasible, having higher Benefit-cost ratio than undergarments making and embroidery work. Further, it was observed that though all the units were viable but the margin of safety was found higher in stitching/readymade garments than undergarments and embroidery units so the protection against risk of downside variation was higher but the profit per unit was more in case of units due to economics of scale.