Cost Volume Profit (CVP) Sunk Cost Windiw Dressing

(8). CVP (Cost Volume Profit) we‡k­l‡Yi Abygvbmg~n

-   ‡Kvb Kviev‡ii Drcv`b e¨q, g~j¨nvi, weµq cwigvY, weµq wgkªY BZ¨vw`i cwieZ©b NU‡j gybvdvi Dci wK cÖfve co‡Z cv‡i Zv e¨vL¨v Kiv‡KB e¨q cwigvY gybvdv (CVP) m¤úK© we‡k­lY e‡j|

-   gybvdv wewfbœ Dcv`v‡bi Dci wbf©ikxj| weµq cwigvY Ges Drcv`b e¨q Dcv`vb `ywU ci¯úi m¤úK©hy³|

-   weµq cwigvY wbf©i K‡i e¨‡qi Dci Ges e¨q mvaviYZ Drcv`‡bi cwigvY, `ª‡e¨i wgkªY, Af¨š—ixY `¶Zv, Drcv`b `¶Zv BZ¨vw` Øviv cÖfvweZ n‡q _v‡K|

-   wb‡gœ CVP we‡k­l‡Yi Abygvbmg~n D‡j­L Kiv n‡jv t

             (i).      GKvwaK c‡Y¨i †¶‡Î c‡Y¨i weµq wgkªY e¨e¯’v wVK _v‡K Giƒc Abygv‡bi wfwˇZ mg‡”Q`-we›`y wba©viY Kiv nq| wKš‘ ev¯—‡e weµq wgkªY wVK ivLv Am¤¢e n‡Z cv‡i;

           (ii).      weµqg~j¨ †h †Kv‡bv weµq¯—‡i AcwiewZ©Z _v‡K;

        (iii).      Drcv`b cÖhyw³ AcwieZ©bkxj;

        (iv).      GKK cÖwZ Drcv`b e¨q AcwiewZ©Z _v‡K;

           (v).      Drcv`b I weµ‡qi cwigvY GKB n‡e;

        (vi).      mKj e¨q g~jZt cwieZ©bkxj I ¯’vqx n‡e;

      (vii).      wba©vwiZ Kvh©gvÎvq ¯’vqx LiP AcwiewZ©Z _v‡K;

(9). Sunk Cost (wbgw¾Z e¨q)

-   ‡Kvb wbw`©ó Re ev Drcv`b Kv‡h© e¨wqZ LiP cybi“×v‡ii A‡hvM¨ we‡ewPZ n‡j Zv‡K wbgw¾Z e¨q (Sunk Cost) e‡j| A_©vr wbgw¾Z e¨q n‡jv AZxZ e¨‡qi †h Ask D×vi‡hvM¨ bq|

-   G ai‡bi e¨q‡K AZx‡Zi my‡hvM e¨qI ejv nq| G e¨q fwel¨‡Z †h †Kv‡bv B‡f›U NUvi Rb¨ †h e¨q n‡e Zv †_‡K m¤ú~Y© ¯^vaxb|

-   D`vniY¯^iƒc, hw` GKwU cÖwZôvb Software Installation eve` 2 †KvwU UvKv LiP K‡i Z‡e G ai‡bi e¨q n‡e wbgw¾Z e¨q| KviY GB e¨q Avi KL‡bv cybi“×vi Kiv m¤¢e n‡e bv|

(10). Window Dressing

-   †Kvb cÖwZôv‡bi Avw_©K wee„wZi Aeqe DbœxZ Kivi j‡¶¨ e¨e¯’vcbv KZ…©K Zv cÖY‡qi c~‡e© M„nxZ e¨e¯’v‡K Window Dressing e‡j| mvaviYZ GKvDw›Us mgqmxgv †kl nIqvi Lye Aí mgq c~‡e© GUv Kiv nq|

-   hLb GKwU e¨emvq cÖwZôv‡b AwaK msL¨K †kqvi †nvìvi _v‡K ZLb Window Dressing Kiv nq, hv‡Z †kqvi †nvìviiv g‡b K‡ib †h cÖwZôvbwU fv‡jv Pj‡Q| hLb cÖwZôvbwU Ab¨ †Kvb cÖwZôvb †_‡K FY MÖnY Ki‡Z Pvq ZL‡bv GwU Kiv n‡q _v‡K|

-   Window Dressing Gi wKQz D`vniY wb‡gœ D‡j­L Kiv n‡jv t

             (i).      bM` UvKv (Cash) t GKvDw›Us mgqmxgv †kl nIqvi wVK AvM gyn~‡Z© ev K‡qKw`b Av‡M †_‡K mieivnKvix‡K UvKv cwi‡kva bv Kiv| †hgb- Ryb I wW‡m¤^i †K¬vwRs-Gi mgq e¨vsK KZ…©K eo eo †PK †c‡g›U bv †`Iqv ev wd·W wW‡cvwRU fv½v‡Z bv †`Iqv| d‡j D³ mgqmxgvq cÖwZôv‡bi Avq †ewk †`Lv‡bv hvq|

           (ii).      ¯’vqx m¤ú` (Fixed Assets) t cÖwZôv‡bi ¯’vqx m¤ú‡`i mv‡_ cyÄxf~Z AePq wewµ K‡i †`Iqv|

        (iii).      e¨q (Expenses) t cÖwZôvb KZ…©K mieivnKvixi UvKv cwi‡kva ¯’wMZ ivLv, hv‡Z cieZ©x mgqmxgvq Zv bw_fy³ Kiv hvq|