Contribution Margin, Permanent Asset & Current Asset and Special Journal

(33). `Ëvsk  (Contribution Margin)

-   weµqg~j¨ n‡Z cÖvwš—K e¨q ev cwieZ©bkxj e¨q ev` w`‡j †h Avq cvIqv hvq, Zv‡K `Ëvsk ev Ae`vb ev Aby`vb cÖvš— e‡j| e¨emv‡qi gybvdv DcvR©b ¶gZv cwigv‡c `Ëvs‡ki f~wgKv AZ¨š— †ewk|

-   `Ëvsk weµ‡qi cwigv‡Yi Dci wbf©i K‡i| weµq e„w× ‡c‡j Ges cwieZ©bkxj e¨q e„w× bv †c‡j `Ëvs‡ki cwigvY e„w× cvq| Acic‡¶, weµq  n«vm †c‡j `Ëvs‡ki cwigvY n«vm cvq|

-   mg‡”Q` we›`y we‡k­l‡Y (BEP) e¨q cwigvY I gybvdv wbY©‡q `Ëvsk ¸i“Z¡c~Y© f~wgKv cvjb K‡i| G Kvi‡Y gybvdvi e`‡j `Ëvsk‡K mg‡”Q` we›`y we‡k­l‡Y e¨envi Kiv nq|

-   `Ëvsk wbY©‡qi m~Î wbgœiƒc t

 

(34). ¯’vqx m¤úwË I PjwZ m¤úwË

  ¯’vqx m¤úwË

-   ‡h mKj m¤úwË µgvMZ e¨env‡ii Øviv gybvdv AR©‡bi Rb¨ µq Kiv nq Zv‡`i‡K ¯’vqx m¤úwË e‡j|

-   G m¤úw˸‡jv AcwieZ©bxq cÖK…wZi Ges ¯’vqxfv‡e cÖwZôv‡b e¨env‡ii Rb¨ ivLv nq| †hgb- Rwg, `vjvb‡KvVv, hš¿cvwZ, AvmevecÎ, †gvUi hvb, mybvg BZ¨vw`|

-   ¯’vqx m¤úwËi Dci hLb AePq ev Ac‡jvcb avh© Kiv nq ZLb m¤úwËi µqg~j¨ n‡Z Ae‡jvcbK…Z A_© ev AePq mwÂwZ ev` w`‡q Zvi g~j¨ DØ„Ëc‡Î †`Lv‡bv nq|

  PjwZ m¤úwË

-   ‡h mKj m¤úwË weµ‡qi Rb¨ Drcv`b ev msMÖn Kiv nq A_ev †h mKj m¤ú‡`i myweav GK eQ‡ii g‡a¨ wbt‡kwlZ n‡q hv‡e ev GK eQ‡ii g‡a¨ bM` A‡_© cwiYZ n‡e, Zv‡`i‡K PjwZ m¤úwË e‡j|

-   PjwZ m¤úwË †ewk w`b GK AvKv‡i _v‡K bv,me©`vB cwieZ©bkxj| †hgb- †`bv`vi, cÖvc¨ wej, gRy` cY¨, wewb‡qvM, e¨vs‡K Rgv, AwMÖg LiPvewj BZ¨vw`|

-   PjwZ m¤úwË Avevi `yÕai‡bi, h_v t (i). fvmgvb m¤ú` I (ii). Zij m¤ú`|

          (i).      fvmgvb m¤ú` t †h PjwZ m¤úwËmg~‡ni Ae¯’v‡bi cwieZ©b N‡U Zv‡`i‡K fvmgvb m¤úwË e‡j| ‡hgb- e¨emvwqK cY¨ ev †mev| †h‡nZz GB m¤úwË AssetÒCashÒ Asset -GB PµvKv‡i AvewZ©Z nq, †m‡nZz G‡`i‡K fvmgvb m¤úwË ejv nq;

         (ii).      Zij m¤ú` t †h mKj PjwZ m¤úwˇK `vq cwi‡kv‡a mivmwi e¨envi Kiv hvq, A_©vr bvg gvÎ †jvKmvb w`‡q G mKj m¤úwˇK Giƒc Ae¯’vq cwiYZ Kiv hvq hv‡Z cvIbv`vi‡`i `vwe mn‡R cwi‡kva Kiv hvq Zv‡`i‡K Zij m¤ú` e‡j| †hgb- †`bv`vi‡`i wbKU n‡Z cvIbv, cÖvc¨ wej, e¨vs‡K Rgv, nv‡Z bM` cÖf„wZ;

(35). we‡kl Rv‡e`v (Special Journal)

-   ‡QvU AvKv‡ii e¨emvq cÖwZôv‡b †jb‡`‡bi msL¨v Kg nIqvq GKwUgvÎ mvaviY Rv‡e`v‡ZB mKj cÖKv‡ii Avw_©K †jb‡`b wjwce× Kiv nq| wKš‘ eo e¨emvq cÖwZôv‡b †jb‡`‡bi msL¨v A‡bK †ewk nIqvq GKwU mvaviY Rv‡e`vq mKj cÖKvi †jb‡`b wjwce× Kiv m¤¢e nq bv|

-   wnmvei¶‡Yi myweav‡_© Kvievix cÖwZôv‡bi †jb‡`bmg~n msNwUZ nevi ci GKwU mvaviY Rv‡e`vi cwie‡Z© †jb‡`‡bi cÖK…wZ Abyhvqx †kªYxweb¨vm K‡i µgvbymv‡i Ges ZvwiL Abyhvqx †WweU I †µwWU we‡k­lY K‡i me©cÖ_g †h eBmg~‡n wjwce× Kiv nq, Zv‡K we‡kl Rv‡e`v e‡j| G eB¸‡jv LwZqv‡bi mnKvix wn‡m‡e KvR K‡i weavq G‡`i‡K mnKvix eBI ejv nq|

-   ‡Rdix ¯­vUvi-Gi g‡Z, ÒGKB RvZxq †jb‡`b wjwce×Ki‡Yi Kv‡R e¨eüZ Rv‡e`v‡K we‡kl Rv‡e`v e‡j|Ó †hgb- weµq eB ev weµq Rv‡e`vq mg¯— av‡i weµq wjwce× Kiv nq|

-   cvBj I jvimb e‡jb, Òwe‡kl Rv‡e`v n‡jv GK cÖKvi †jb‡`b wjwce×Ki‡Yi GKwU eûNi wewkó cÖv_wgK eB|Ó