Break-Even Point Tangible Assets Current vs Non-Current Assets

(19). mg‡”Q` we›`y (Break-Even Point)

-   mg‡”Q` we›`y ev Break Even Point ej‡Z e¨emv‡qi Ggb GKwU Ae¯’v‡K eySvq †h Ae¯’vq †Kvb jvfI nq bv Avevi †Kvb †jvKmvb ev ¶wZI nq bv| Ab¨fv‡e ejv hvq †h, †h cwigvY `ªe¨ weµq Ki‡j †gvU weµqg~j¨ †gvU Av‡qi mgcwigvY n‡e Zv‡K mg‡”Q` we›`y ev mg Avq-e¨q we›`y cwigvY e‡j|

-   A_©vr mg-Avq-e¨q we›`y cwigvY weµq n‡Z AwR©Z Avq †Kej e¨‡qi mgcwigvY nq, †Kvb gybvdv nq bv| G we›`y‡Z jvf ev ¶wZi AsK k~b¨ nq|

-   mg‡”Q` we›`y wbY©‡qi gva¨‡g e¨e¯’vcKxq wnmve i¶KMY e¨emvq cwiPvjbvi mv‡_ mswk­ó wewfbœ g~j¨evb welq m¤ú‡K© Rvb‡Z cv‡ib|

(20). `„k¨gvb m¤úwË (Tangible Assets)

-   ‡h mKj m¤úwË †Pv‡L †`Lv hvq ev nvZ w`‡q ¯úk© Kiv hvq †m¸‡jv‡K `„k¨gvb m¤úwË e‡j| †hgb t

(i).      Land	(ii).      Buildings	(iii).     Machinery
(iv).      Ships	(v).      Aircraft	(vi).     Motor Vehicles
(vii).      Furtinure	(viii).      Office Equipments etc.

(21). PjwZ m¤úwË ebvg A-PjwZ m¤úwË (Current vs Non-Current Assets)

-   ‡h mKj m¤úwË wb‡gœi kZ©¸‡jv c~iY K‡i Zv‡`i PjwZ m¤úwË ejv nq t

                   (i).      e¨emv‡qi ¯^vfvweK Kvh©Kv‡j †h mKj m¤úwËi g~j¨ Av`vq n‡e ev Av`v‡qi †Póv n‡e, weµq n‡e ev weµ‡qi †Póv n‡e Ges †fvM n‡e ev †fv‡Mi †Póv n‡e;

                 (ii).      µq ev weµ‡qi Rb¨ †h mKj m¤úwË ivLv n‡e;

              (iii).      Balance Sheet cÖ¯‘‡Zi Zvwi‡Li cieZ©x 12 gv‡mi g‡a¨ †h mKj m¤úwËi g~j¨ Av`vq Kiv n‡e;

              (iv).      ‡h mKj m¤úwË bM` ev bM‡`i mgZzj¨ n‡Z cv‡i;

-   Dc‡ii kZ©¸‡jv c~iY K‡i †h mKj m¤úwË PjwZ m¤úwË n‡e Zv ev` w`‡q Ab¨vb¨ mKj m¤úwË A-PjwZ m¤úwË wn‡m‡e we‡ewPZ n‡e|