1212- O;kikj pykus ds eq[; dkS'ky (BASIC SKILLS FOR RUNNING A BUSINESS) fiNys ikBksa esa geus vPNh O;kikfjd ;kstuk rFkk iw¡th ÁkIr djus ds fy, /;ku esa j[kus okyh ckrksa ds fo"k; esa tkukA gekjk vxyk dne y?kq m|ksx dh LFkkiuk rFkk lapkyu ds fo"k; esa tkudkjh ÁkIr djuk gksxkA orZeku ikB esa bl fo"k; dk v/;;u fd;k tk,xkA bl ikB esa ewY; fu/kkZj.k rFkk Áfr bdkbZ ewY;kadu djus ds fo"k; esa Hkh ,d NksVk [kaM gSA
1212-0 mís”;
(OBJECTIVES)
bl ikB dk v/;;u djus ij vki tku ik,¡xs& • m|eh dkSu gksrk gS rFkk O;kikj pykus ds fy, ewy okafNr ;ksX;rkvksa dh le>A • y?kq m|ksx LFkkfir djus esa okafNr fofHké pj.kksa dh tkudkjhA
1212-1 ifjp;
(INTRODUCTION)
viuk O;kikj LFkkfir djuk okLro esa ,d mŸkstuk iSnk djus okyh pqukSrh gSA dksbZ Hkh blls ugha fgpfdpk;sxk fd bl Ádkj dk m|ksx LFkkfir djus esa ges'kk dqN u dqN tksf[ke jgrk gh gSA cqf)eku O;fDr ogh gS tks bl Ádkj dh pqukSfr;ksa ds fy;s vius vki dks rS;kj j[ksA bl ikB esa loZÁFke ge tkusaxs fd m|eh dkSu gksrk gS\ blds Ik”pkr~ ge O;kikj pykus ds fy, ewy ;ksX;rkvksa ds fo"k; esa tkudkjh ÁkIr djsaxs rFkk var esa ge y?kq m|ksx LFkkfir djus ds fofHké pj.kksa ds fo"k; esa v/;;u djsaxsA
1212-2 m|e
(ENTREPRENEURSHIP)
1212-2-1 m|eh dkSu gksrk gS\
(WHO IS AN ENTREPRENEUR?)
og O;fDr tks ,d O;kikj ;k Áfr"Bku ds Áca/ku] lapkyu rFkk mls pykus dk tksf[ke mBk ldrk gS mls ^^m|eh** dgrs gSaA m|eh dHkh ,d vdsyk rks dHkh nwljksa ds lkFk lewg esa tksf[ke dks ck¡V ldrk gSA
1212-2-2 D;k vki rS;kj gSa\ D;k m|e vkids fy, gSS\ (ARE YOU READY? IS ENTREPRENEURSHIP FOR YOU?)
NksVs Áfr"Bkuksa esa m|eh ifj;kstuk dks c<+kus okyk gksrk gS vFkkZr~ m|eh Lo;a vf/kd ls vf/kd dk;Z djrk gS tSls ;kstuk cukuk] mldk lapkyu djuk rFkk mls dk;kZfUor djukA =qfV jfgr ifj;kstuk dh ;kstuk ds fy;s m|eh dks m|e dk dqN Kku] dq'kyrk O;fDrxr i`"BHkwfe (personal background) rFkk ;ksX;rk dh vko';drk gksrh gSA ÁFke pj.k esa viuh ;ksX;rk dk ,d m|eh ds :Ik esa ewY;kadu dhft,A
1212-2-3 D;k Ik;kZIr Kku gS\
(IS KNOWLEDGE SUFFICIENT?)
Kku ¼tkudkjh½ i<+us] lquus] ns[kus vkfn ls ÁkIr fd;k tk ldrk gSA fdlh dk;Z dks djus ds fy, mldh Ik;kZIr tkudkjh vko';d gSA tkudkjh ds vfrfjDr m|eh esa mldks dk;kZfUor djus dh dq'kyrk gksuh pkfg,A 1
1212-2-4 dkS”ky D;k gS\
(WHAT IS A SKILL?)
og ;ksX;rk tks fof/kiwoZd rFkk Øec) O;ogkj }kjk y{; ÁkIr djus ds dk;Z ls lacaf/kr gksrh gS ^^dkS'ky** (skill) dgykrh gSA dkS'ky dsoy vH;kl ls ÁkIr fd;k tk ldrk gSA
1212-3 O;kikj pykus pykus ds fy;s ewy ;ksX;rk,¡ (BASIC SKILL REQUIRED FOR RUNNING A BUSINESS) vkb, vc ge mu ;ksX;rkvksa ij fopkj djrs gSa tks ,d m|eh esa O;kikj pykus ds fy, gksuh pkfg,A • okrkZyki dh dq”kyrk (COMMUNICATION SKILLS)% blesa dksbZ 'kd ugha gS fd eq[; m|eh gksus ds dkj.k vkidks igys fnu ls gh okrkZyki esa dq'ky gksuk vko';d gSA vkidks viuh Vhe] deZpkfj;ksa] foØsrkvksa xzkgdks rFkk fuos'kdksa ds lkFk O;ogkj dq'ky gksuk vfuok;Z gSA • dEI;wVj pykus dh ;ksX;rk (COMPUTER SKILLS) % vkt dh nSfud dk;Zokgh esa dEI;wVj dh ,d egRoiw.kZ Hkwfedk gSA ÁR;sd m|eh esa dEI;wVj pykus dh ewy ;ksX;rk gksuh pkfg, tSls foaMkst (windows) ij dk;Z djuk] bUVjusV (internet) ij [kkstchu djuk rFkk bZ&esy (e-mail) Hkstuk rFkk ÁkIr djuk vkfnA • le; Áca/ku (TIME MANAGEMENT)% O;kikj esa vki ij fuHkZj djrk gS fd vki ifj;kstuk rS;kj djsa] vius le; dk lnqi;ksx djsa rFkk muds fooj.k dh tk¡p djsaA vkidks le; ds lapkyu rFkk m|e dh ÁkFkfedrkvksa (priorities) dk Kku gksuk pkfg,A • /ku dk lapkyu (MONEY MANAGEMENT ) % ;g tkuuk fd /ku dc] dgk¡ vkSj dSls ÁkIr gksxk] de egŸo ugha j[krkA vkidks /ku ds ÁHkkodkjh mi;ksx dk Kku gksuk vko';d gSA okLro esa vkids ikl lgh le; ij Ik;kZIr /ku gksuk pkfg,A • fu.kkZ;d 'kfDr (DECISION MAKING) % NksVs m|ksxifr dks Ák;% fdlh Hkh dk;Z dk fu.kZ; “kh?kzrk ls] Lora=rkiwoZd ;k dbZ ckj fdlh ncko ds dkj.k ysuk vfuok;Z gks tkrk gSA
Lo;a tkap Á'u Á'u
(SELF ASSESSMENT QUESTIONS)
1- O;kikj pykus ds fy, okafNr ewy ;ksX;rk,¡ crkb,A
1212-4 y?kq m|ksx bdkbZ LFkkfir djuk
(SETTING UP A SMALL SCALE UNIT)
m|e dk ifjp; rFkk mlds fy, okafNr ;ksX;rkvksa ds Ik'pkr~ vc ge y?kq m|ksx bdkbZ LFkkfir djus ds fofHké pj.kksa dk v/;;u djsaxsA
1212-4-1 y?kq m|ksx bdkbZ D;k gS\
(WHAT IS A ‘SMALL SCALE UNIT”?)
2
Hkkjrh; lanHkZ esa og bdkbZ ftlesa midj.kksa rFkk e”khujh (machinery) ij 10 yk[k ls de fuos'k gksrk gS ^^y?kq m|ksx** dgk tkrk gS vFkkZr~ bls ,l ,l vkbZ bdkbZ (Small Scale Industrial Unit) (SSI) dgk tkrk gSA
1212-4-2 y?kq m|ksx bdkbZ LFkkfir djus ds pj.k y?kq m|ksx LFkkfir djus ds fofHké pj.k gSa %& • ifj;kstuk dk pquko (Project selection) • ÁkS|ksfxdh rFkk e'khujh (Technology and machinery) • Ikfj;kstuk fjiksVZ rS;kj djuk (Preparation of project report) ¼ikB 10 esa dj pqds gSa½ • iw¡th dh O;oLFkk djuk (Arranging finance) ¼ikB 11 esa dj pqds gSa½ • bdkbZ dks mér djuk (Unit development)A • O;fDr (Man) e'khu (Machine) vkSj eSVsfj;y (Material) dk lgh mi;ksx djuk • y?kq m|ksx bdkbZ dk iathdj.k (Registration) ¼;fn vko';d gks rc½ • vuqeksnu (Approvals) • vuqefr i= (Clearances) vc ge mijksDr pj.kksa esa ÁR;sd dk Kku ÁkIr djsaxsA • ifj;kstuk dk pquko (SELECTION OF PROJECT) ifj;kstuk dk pquko fopkjksa ls vkjEHk gksrk gSA fdlh Hkh O;fDr }kjk SSI bdkbZ LFkkfir djus ds dkj.kksa dks laf{kIr :i esa ^^volj** “kCn ls tkuk tk ldrk gSA og volj tks ,d mRiknu miyC/k djk ldrk gS rFkk i;kZIr ykHk Ánku dj ldrk gS mfpr gksxkA ;g ifj;kstuk mlds fy, lR; gS tks ^^NksVk vkSj lqUnj (small & beautiful)** esa fo'okl j[krk gSA fQj Hkh fopkjksa vkSj Hkkoukvksa dks vusd n`f"Vdks.kksa ls ij[kus dh vko';drk gSA bl dkj.k cgqr ls Á'uksa dk mŸkj vko';d gS rFkk fofHké Ádkj dh tk¡p vkSj ij[k dh vko';drk gSA dqN egŸoiw.kZ ckrsa uhps nh xbZ gSaA
o o o o o o o o o o
D;k vkids fopkj (Ideas) vkidh Ásj.kk (Motivation) dks iwjk djrs gSa\ D;k ;g O;kikfjd lq>ko vkids {ks= esa laHko gS\ D;k ;g vkids xzkgdksa dh vko';drkvksa ds vuq:Ik gSa\ Ckkt+kj ds 'kks/k ls bls ij[ksaA bldks ckt+kj esa tk¡p dhft,A fo'ks"kKksa ls fopkj foe'kZ dhft,A bl {ks= esa ÁfrLi/kkZ ds ckjs esa lksfp,A D;k ;g mHkjrk gqvk m|ksx gS\ vkids O;kikj ds voljA ifj;kstuk dh ladYiuk (Project conceptualization)
3
,d ckj fopkjksa dh Nkuchu rFkk O;kikj ds laHko voljksa dh tk¡p ds ckn ifj;kstuk ds lHkh igyqvksa dh ifjdYiuk djukA ifj;kstuk ifjdYiuk (project conception) ds pkj ‘P” gSaA o o o o
mRiknu (Product) (shape, size and nature) ÁfØ;k (Process) ¼mRiknu dks cukus ds fy, ÁkS|ksfxdh dk mi;ksx½ LFkku (Place) ¼m|ksx dk LFkku½ Lkak>hnkj (Partner) ¼ÁkS|ksfxd ;k vkfFkZd lg;ksx½
ifj;kstuk dh ifjdYiuk (conceptualization) rFkk pj.k ij mRiknu (product) dk pquko djrs le; fuEufyf[kr ckrkssa dks /;ku esa j[kus dh vko”;drk gSA o ÁksMDV ykbu (Product line)] & mRikn dh xgjkbZ rFkk pkSM+kbZ o iSfdax (Packaging) o czsfUMax (Branding)
mRikn dks vafre :i nsrs le; dqN vU; ckrksa dks /;ku esa j[kuk pkfg, tSls& dPps eky (Raw material) dh ljyrk ls miyC/krk ÁfØ;k ds fy, ÁkS|ksfxdh Ckktkj tkus rFkk vkus dh lqxerk (Accessibility) Lkjdkj ls ÁkIr gksus okyh lgk;rk (Support) ,oa ÁksRlkgu (Incentive) Ckkt+kj dh lwpuk Hkh mRikn ds pquko ds fy, vko';d gSA mRikn ds pquko ds Ik'pkr~ fuekZ.k ÁfØ;k ds fy, ÁkS|ksfxdh dk pquko djuk gksxkA o o o o
• ÁkS|ksfxdh ,oa e”khujh (TECHNOLOGY AND MACHINERY) mRikn dks vafre :Ik nsus ds Ik'pkr~ ÁkS|ksfxdh rFkk e”khujh ds pquko dh vko';drk gksrh gSA Lons'kh mér ÁfØ;k dh iw.kZ tkudkjh vo'; ykHkdkjh gksrh gSA blds Á;ksx ls mRiknu dh mi;qDrk (appropriateness) rFkk mRikn dk lLrk gksuk laHko gSA ÁfØ;k dh ÁkS|ksfxdh dk pquko djrs le; fuEufyf[kr ckrksa ij cgqr /;kuiwoZd fopkj djuk pkfg,A o D;k mRikn dh ÁfØ;k ds fy, mPp Lrj ds dq'ky deZpkfj;ksa ;k tfVy e'khuksa dh
t+:jr gksxh\ o D;k mRiknu ÁfØ;k esa vR;f/kd ikuh vkSj fctyh dh vko';drk gksxh\ o D;k ÁfØ;k ds fy, Á;ksx esa ykbZ tkus okyh ÁkS|ksfxdh ;k mRiknu ds fy, isVsUV (patent) dh vko';drk gksxhA o dksbZ fo'ks"k Ánw"k.k (pollution) ;k okrkoj.k laca/kh dkuwuA o Hkkjrh; okrkoj.k (environment) rFkk fLFkfr (conditions) esa mi;qDrkA y?kq m|ksx bdkbZ (SSI) esa ,d eq[; deh iqjkus <+ax dh mRiknu ÁfØ;k rFkk lajpuk gS tks y?kq m|ksx bdkbZ ds dq'ky lapkyu esa ck/kk curh gSA ,slk ns[kk x;k gS fd] NksVs m|ksxifr vk/kqfud e'khusa blfy, ugha yxk ikrs D;ksafd muds ikl fuos'k dh deh gksrh gSA National Small Industries Corporation (NSIC), ,d laLFkk gS tks y?kq m|ksx bdkbZ (SSI) dks vkfFkZd] rduhdh rFkk foØ; ds fy, lgk;rk Ánku djrh gSA vc LFkku mi;qDr lk>hnkj dk pquko rFkk mfpr ifj;kstuk fjiksZV (project) rS;kj djuh gSA ÁkstsDV fjiksVZ rS;kj djus ds fo"k; esa ikB 10 esa foLrkj ls fopkj fd;k tk pqdk gSA • iw¡th dh dh O;oLFkk djuk (ARRANGING FINANCE) 4
vxyk pj.k /ku dh O;oLFkk djuk gSA ;g fo"k; fiNys ikB esa foLrkjiwoZd le>k;k x;k gSA • bdkbZ dks mér djuk (UNIT DEVELOPMENT) mRikn rFkk mldh ÁfØ;k ds fo"k;ksa dks fuf'pr djus ds Ik'pkr~ vxyk egRoiw.kZ Á'u gS fd vkS|ksfxd bdkbZ dgk¡ LFkkfir dh tk, \ ;fn Hkou dkuwu (building law) lgh gS rks y?kq m|ksx dks 'kq: djus ds fy, lcls vPNh txg 'kk;n ?kj gSA Áfr"Bku LFkkfir djuk vf/kd lgh gS u fd ,d lkbu cksMZ (sign board) yxkdj xzkgdks dh Árh{kk djukA blds fy, ,d vPNk IykSV (plot) ;k “ksM (shed) [kjhnus dh vko';drk gSA Hkou dk lgh <ax ls fuekZ.k bUVhfj;j fMt+kbuj (interior designers), rFkk midj.kksa o e'khujh [kjhnus ds fy, lkSnk djuk vfuok;Z gSA vkS|ksfxd bdkbZ ds fy, LFkku fuf'pr djus ds Ik'pkr~ vxyk dne gS ,d mi;qDr vkfdZVsDV (architect) dh [kkstA vkS|ksfxd Hkou ,d <+ax dk gksuk pkfg, rFkk IykSV (plot) dk ,d mi;qDr ysvkmV (layout) gksuk pkfg,A vkfdZVsDV }kjk rS;kj fd, x, ,fLVesV (estimate) ds ifj.kke Lo:i Hkou fuekZ.k _.k ysus dh vko';drk gksxhA vkfdZVsDV dk /ku O;; djus dk Áek.k i= (certificate) _.k (loan) ÁkIr djus ds fy, vko';d gksxkA tu lqfo/kkvksa esa lcls egRoiw.kZ fctyh vkSj ikuh gSA vf/kdrj ikoj dusD'ku (power connection) u feyus ds dkj.k IykaV (plant) yxkus esa nsjh gksrh gSA blfy, ;g vko';d gS fd blds fy, loZÁFke dk;Zokgh 'kq: dh tk, rFkk mfpr <ax ls QkWyksvi (follow up) fd;k tk,A ikoj dusD'ku ,y Vh (LT- Low Tension) ;k ,p Vh (HT- High Tension) gks ldrk gSA 75 ,p- ih- (HP) yksM rd ,y Vh dusD'ku (LT connection) yxk;k tkrk gSA 130 HP ;k mlls vf/kd yksM ds fy, ,p Vh dusD'ku yxk;k tkrk gSA fctyh ds dusD'ku (connection) ds fy, vkosnu (application) ,d fo'ks"k QkWeZ (form) }kjk jktdh; fo|qr foHkkx (state electricity board) dks fd;k tkrk gSA mlds ckn gh dksbZ Loh—fr nh tkrh gSA ftu {ks+=ksa esa fctyh dh deh gksrh gS mu {ks=ksa esa tsujsVj lsV yxkuk mfpr gksxkA blh Ádkj ikuh ds dusD'ku ds fy, Hkh fo'ks"k QkWeZ ij vfxze vkosnu (advance application) nsuh pkfg,A ikuh dh deh dks V~;wcosy (tube well) yxk dj iwjk fd;k tk ldrk gSA • 3 M dk mfpr pquko (GETTING 3M'S RIGHT) 3 M gSa O;fDr (Man) esVsfj;y (Material), rFkk e”khujh (Machinery)A budh laf{kIr
:Ik esa uhps O;k[;k dh xbZ gSA O;fDr (MAN) % Je'kfDr rFkk deZpkfj;ksa dh vko';drkvksa dk vkdyu ifj;kstuk fjiksVZ esa fd;k x;k gSA fQj Hkh ;g vko';d gS fd Je'kfDr dk pquko le; ij ;kstuk ds vuq:Ik fd;k tk,A dqN Je'kfDr e'khujh dh LFkkiuk ls igys miyC/k gksuh pkfg,A Ek”khujh Ek”khujh (MACHINERY) % mfpr e'khuksa dk p;u cgqr egŸoiw.kZ gSA foLr`r rduhdh rFkk vkfFkZd n`f"Vdks.k ls losZ{k.k djuk pkfg,A {ks= esa yxs fo'ks"kK (experts)] foØ;nkrk (dealers) rFkk vU; lacaf/kr O;fDr tks ml rduhd rFkk e'khuksa dk igys ls Á;ksx dj jgs gSa] muds lq>ko o ppkZ [kjhnus ls igys ykHkdkjh fl) gksxhA ljdkj }kjk fufeZr laLFkk,¡ tSls DIC, SISI rFkk NSIC ls Hkh fopkj foe'kZ ykHkdkjh fn'kk funsZ'kd Ánku dj ldrk gSA esVhfj;y (MATERIAL) % vkS|ksfxd bdkbZ vkjEHk djus ds fy, esVhfj;y (material) [kjhn dj ;kstuk (plan) djuk ,d uktqd dk;Z gSA lkexzh dh foLr`r lwph cukus ls dS'k ¶yksa (cash flow) dk Áca/ku fd;k tk ldrk gSA vf/kd lkexzh dk vkWMZj djus ij 'kh?kz gh lkjk miyC/k /ku blh esa O;; gks tk,xk rFkk /ku dh deh ds dkj.k mRiknu :d tk,xk rFkk Je'kfDr vkSj e'khusa csdkj jgsaxhA • Yk?kqm|ksx bdkbZ dk iathdj.k (SSI REGISTRATION) 5
y?kq vkS|ksfxd bdkbZ ;k lgk;d bdkbZ;k¡ ¼ftudk fuos'k midj.k ,oa e'khujh esa 10 yk[k ls de gks½ iathdj.k (registration) ds fy, lacaf/kr jkT; ds m|ksx funsZ'kd (Director of Industries) dks vkosnu dj ldrs gSaA iathdj.k dk dksbZ fo'ks"k fu;e ugha gSA iathdj.k ls lkekU;r% bdkbZ dks dqN dsUæh; o dqN jktdh; ljdkjksa }kjk lqfo/kk,¡ ;k ÁyksHku (incentives) dk ykHk ÁkIr gks ldrk gSA • Loh— Loh—fr (Approvals) ÁR;sd bdkbZ dks fofHké ykxw fu;eksa dk ikyu djuk gksrk gSA buesa fu;a=.k djus okys fu;e] dj (tax) ls lacaf/kr] Ik;kZoj.k rFkk dqN mRiknu laca/kh fo'ks"k vuqefr i= vkrs gSaA ;fn SSI bdkbZ fctyh ls pyrh gS vkSj Je'kfDr 50 O;fDr;ksa ls de gS ;k bdkbZ fcuk fctyh ds dk;Z djkrh gS vkSj Je'kfDr 100 ls de gks rks Hkkjr ljdkj ls ykblsal (license) ÁkIr djus dh vko';drk ugha gksrhA • vuqefr i= (CLEARANCES) ,d m|eh dks bdkbZ ds Ádkj rFkk mRikn ds vuqlkj dbZ Ádkj dh vuqefr ÁkIr djuh iM+rh gSA fu;a=.k ;k djk/kku vuqefr i= (regulatory or taxation clearance) % blds varxZr fcØh dj (sales tax), ,Dlkbt (excise)] vk;dj (income tax), fctyh dk dusD'ku ysus ds fy,] eq[; fujh{kd m|ksx (chief inspector of factories) rFkk m|ksx dk iathdj.k (registration) djkuk t+:jh gSA Ik;kZoj.k rFkk Ánw"k.k laca/kh vuqefr (environment and pollution related clearance) : bdkb;ksa }kjk ikuh rFkk ok;q Ánw"k.k ds fy, vuqefr nsus ds <axksa dk ljyhdj.k fd;k x;k gSA dsoy 17 Ánw"k.k QSykus okyh bdkbZ;ksa ftuesa jaxkbZ dk dk;Z gksrk gS ds vfrfjDr] lHkh (SSI) bdkb;ksa dks dsoy vkosnu djuk gksrk gS rFkk mldh ÁkfIr] Loh—fr i= (consent letter) dk dk;Z djrh gSA
Lo;a tkap Á”u Á”u
(SELF ASSESSMENT QUESTIONS)
2- Hkkjrh; lanHkZ esa ,d vkS|kSfxd bdkbZ ftlesa midj.kksa ,oa e'khujh ij fuos'k 10 yk[k ls de gksrk gS y?kq vkS|ksfxd bdkbZ (SSI) ekuh tkrh gSA lR; @vlR; 3- ,d ifj;kstuk ds 4 P dh x.kuk dhft,A
1212-5 ÁkjfEHkd ewY; fu/kkZj.k 1212-5-1 ifjp;
(ELEMENTARY COSTING)
(INTRODUCTION)
tc Hkh ge dksbZ dke O;kikj dh n`f"V ls djrs gSa] rks gesa mRikn ;k lsok dk ewY; bl Ádkj fu;r djuk pkfg, fd gesa Ik;kZIr ykHk gksA ykHk }kjk gh Hkfo"; esa O;kikj lqn`<+ gksrk gSA blfy, mRikn dh Áfr bdkbZ (per item) dk foØ; ewY; (sale price) Ø; ewY; (cost price) ls vf/kd gksuk pkfg,A blesa mRikn cukus] cspus rFkk forj.k ij fd, x, [kpZ dks lfEefyr djuk pkfg,A 6
Áfr bdkbZ mRikn ij ,d fuf'pr dk;Z djus esa yxs le; ,oa ewY; fu/kkZj.k rduhd dk vuqlj.k foØ; ewY; fuf'pr djus ds fy, djuk pkfg, tSls ifj/kku dh jaaXkkbZ ] NIkkbZ Ok ifjlTtk vkfn dk [kpZ mRiknu ds Ø;ewY; esa lEefyr gksuk pkfg,A
1212-5-2 Áfr bdkbZ ewY; dk fu/kkZj.k
(CALCULATION OF UNIT COST)
tc ,d ls mRikn dk yxkrkj fuekZ.k gks jgk gks vFkkZr~ ,d bdkbZ dks nwljh ls vyx djuk lEHko u gks rks ,d fuf'pr le; ¼lIrkg ;k ekg½ ds O;; dk e/;eku (average) ysdj ewY; fu/kkZj.k fd;k tk ldrk gSA eku ysa tuojh (January) ds ekg esa 100 ifj/kkuksa jaaXkkbZ ] NIkkbZ Ok ifjlTtk dh xbZ ftl ij fuEu O;; gqvkA jaaXkkbZ ] NIkkbZ Ok ifjlTtk
¾
5000 :Ik;s
Je ij O;;
¾
1000 :Ik;s
mRikn ij vU; O;;
¾
250 :Ik;s
dqy O;;
¾
6]250 :Ik;s
ÁR;sd bdkbZ dk ewY; dqy O;; dks dqy bdkbZ;ksa esa Hkkx (divide) djus ls Kkr gksxkA vFkkZr~ 6250@100 ¾ 62-5 :Ik;s Áfr bdkbZ bldks O;; O;ksjk (cost statement) esa fuEu Ádkj ls n'kkZ;k tkrk gSA
A. B.C Manufacturers, January 2008, Production 100 units
ÁkFkfed O;; Lkkexzh nj O;; yscj nj O;; dqy O;;
:Ik;s ¾ 5]000 ¾ 1]000 6]000
mRikn ij vU; O;; mRikn O;; yscj O;; dk 25% mRiknu O;;
250 6]250
blfy;s ÁR;sd bdkbZ mRiknu dk O;; ¾ :Ik;s 6]250 ¾ :Ik;s 62-50 Áfr bdkbZ 100 ge mijksDr mnkgj.k ls ns[krs gSa fd ÁkFkfed O;; (primary cost) lkexzh ij O;; rFkk yscj O;; ds tksM+ ds cjkcj gksrk gSA mRiknu O;; tks 62-50 :0 Áfr ifj/kku gS dqy 100 ifj/kku ds tuojh ekg ds mRiknu ls fudkyk x;k gSA ;gk¡ /;ku nsa fd fdlh ekg Áfr bdkbZ mRiknu O;; vf/kd rFkk nwljs ekg de Hkh gks ldrk gS ijUrq Áfr bdkbZ ekg (month) dk mRiknu O;; tuojh ekg ds mRiknu dk e/;eku (average) O;; gh fy;k tk,xkA
7
1212-5-3 ewY; fu/kkZj.k ÁfØ;k ds lkekU; y{k.k (GENERAL FEATURES OF COSTING PROCESS)
m|ksx dks fHké fHké foHkkxksa esa mRikn dh ÁfØ;k ds vk/kkj ij ck¡Vk tkrk gSA tSls dqN foHkkx ltkoV ;k Ásl djus dk dk;Z gh djsaxsA vr% tks foHkkx ,d fuf”pr dk;Z djrs gSa mlh ds vuqlkj lewg cusaxsA mnkgj.kkFkZ ltkoV ;k fQfuf'kax vkfnA Ák;% mRikn ds fy, lkexzh ÁFke ÁfØ;k bdkbZ dks nh tkrh gSA bl bdkbZ dk dk;Z iw.kZ gksus ij ;g lkexzh nwljh bdkbZ ds fy, mRikn lkexzh (raw material) gksrh gS rFkk blh Ádkj vafre bdkbZ ls mRikn iw.kZ gksdj fudyrk gSA vr% ewY; fu/kkZj.k esa ÁR;sd oxZ dk ewY; tksM+uk gksxkAdPPkk eky ¼oL=½ → jaaXkkbZ → flykbZ → NIkkbZ → ifjlTtk → Ásl djuk → fujh{k.k o iSfdax vU; djukA
1212-5-4 ewY; fu/kkZj.k ds rŸ rŸo
(ELEMENTS OF PRODUCTION COST)
mRiknu O;; ds rŸo fuEu gksrs gSaA • lkexzh (MATERIAL) : Ák;% esfVfj;y (material) ÁFke fuekZ.k bdkbZ dks fn;k tkrk gS tSlk fd Åij crk;k x;k gSA fQj ,d ds ckn ,d og vkxs nwljh ÁfØ;k dh bdkbZ dks lkSai fn;k tkrk gSA dHkh dHkh ,slk Hkh ns[kk tkrk gS fd nwljh ÁfØ;k dks Hkh mRikn esa dqN u dqN lkexzh yxkuh iM+rh gS rc mRikn iw.kZ:Ik ls rS;kj gksrk gSA rks ewY; fu/kkZj.k esa bu lc dk ;ksx (sum) yxk;k tk,xkA • yscj (LABOUR): deZpkfj;ksa }kjk mRikn rS;kj djus ds fy, tks le; yxrk gS mls Hkh /;ku esa j[kk tkrk gSA tgk¡ deZpkjh iwjs le; ,d gh ÁfØ;k ds fy, fu;qDr fd, tkrs gSa mudk iwjk le; ewY; fu/kkZj.k djus ds fy, fxuk tkrk gS tcfd tgk¡ ij og ,d ls vf/kd ÁfØ;k (process) esa Hkkx ysrs gSa muds le; dk mlh ds vuqlkj fo'ys"k.k fd;k tkrk gS rFkk le; dks ÁfØ;kvksa ds vuqikr (proportion) ls ck¡V dj ewY; fu/kkZj.k fd;k tkrk gSA • Mk;jsDV O;; (DIRECT EXPENSES) % og ÁR;sd oLrq tks lh/ks mRikn dh ÁfØ;k esa Á;qDr gksrh gS] dks O;; ewY;kadu esa lfEefyr fd;k tkrk gSA mnkgj.k ds fy, ifj/kku dh jaaXkkbZ ] NIkkbZ Ok ifjlTtk Eksa diM+k] jaXk] d<+kbZ dk /kkxk vkfn dk ewY; Ø;ewY; esa lfEefyr gksaxsA • mRiknu ij O;; (PRODUCTION OVERHEADS): vU; lHkh [kpZ ¼tks Mk;jsDV ewY; ds vfrfjDr gks½ dk /;ku iwoZd fo'ys"k.k djus ds Ik'pkr~ mu O;; dks tks vU; LFkkuksa ij Hkh gq, gSa dqy nke esa lfEefyr dj ysuk pkfg,A blds vUrxZr iSfdax ;k lkeku] b/kj ls m/kj ys tkus dk O;; vkfn vk,¡xsA
xfrfof/k
(ACTIVITY)
1- vki ftl dk;Z (job) ls tqM+s gq, gSa mlds fofHké rŸoksa ij gq, O;; dk C;kSjk ÁkIr dhft,] tSls vki vusd Ádkj ds ifj/kku dh jaaXkkbZ ] NIkkbZ Ok ifjlTtk jgs gSaA ;fn iwjk O;; miyC/k u gks rks fudVre miyC/k O;; dks Áfr bdkbZ ewY; fu/kkZj.k ds fy, ys ysuk pkfg,A ml oLrq dk fcØh ewY; (sale price) D;k gksuk pkfg,] lq>ko nhft,A vius ÁLrkfor fcØh ewY; dks ckt+kj esa miyC/k mlh tSlh oLrq ds fcØh ewY; ls rqyuk dhft,A ckt+kj ls nks ;k rhu nke dksVs”ku (quotation) ÁkIr djsaA rqyukRed oLrq ds fcØh ewY; dks fuEu pkVZ esa fyf[k,A oLrq dk ewY;
ÁLrkfor fcØh ewY;
dksVs'ku u1
dksVs'ku u- 2
dksVs'ku u3 8
cPps dh ÝkWd
100@& ihl
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ÁLrkfor fcØh ewY; esa varj dks mijksDr dksVs'ku ds vk/kkj ij rFkk uhps fn, x, fofHké rŸoksa ds vk/kkj ij Li"V dhft,A 123456-
esfVfj;y (Material) yscj (Labour) Mk;jsDV O;; (Direct expenses) fuekZ.k ij vU; O;; ykHk dk ykHkka'k (Profit margin) xq.koŸkk dk vUrj (Difference in quality)
1212-6 nÙk dk;Z
(ASSIGNMENTS)
1212-6-1 d{kk dk;Z
(CLASS ASSIGNMENTS)
i) vki ,d y?kq m|ksxifr gSa tks ,d ifj/kku dh jaaXkkbZ ] NIkkbZ Ok ifjlTtk djus dh
;kstuk cuk jgs gSaA ;g ekudj fd vki bdkbZ ?kj ij LFkkfir djsaxsA ml fuekZ.k bdkbZ ds LFkkfir djus ds fofHké pj.kksa dk o.kZu dhft,A
1212-6-2 x`g dk;Z
(HOME ASSIGNMENTS)
i) bUVjusV ls ljdkj }kjk ,l ,l vkbZ bdkbZ (SSI units) dks fn, tkus okys orZeku le; ds fofHké ykHkksa dk lwpuk ,df=r djsaA vki (http:/www.laghu udyog. com)
ij bls [kksft,A
1212-7 lkjka”k
(SUMMING UP)
bl ikB esa vkidks m|eh dh ifjHkk"kk rFkk O;kikj pykus ds fy;s okafNr ;ksX;rkvksa ds fo"k; esa tkudkjh nh xbZA vkidks y?kq vkS|kSfxd bdkbZ dh ifjHkk"kk rFkk y?kq m|ksx LFkkfir djus ds fofHké pj.kksa ls ifjfpr djk;k x;kA bl ikB esa fuEu eq[; fcUnqvksa dks ÁLrqr fd;k x;k gSA • ,d m|eh og O;fDr gksrk gS tks ,d m|e pykus dk Áca/k] lapkyu rFkk tksf[ke mBkus ds fy, rS;kj jgrk gSA • ;ksX;rk ds vfrfjDr m|eh esa viuh ;ksX;rk dks fØ;k esa cnyus dh dq'kyrk gksuh pkfg,A • O;kikj pykus ds fy, okafNr ewy ;ksX;rk,¡ gSa & okrkZyki] dEI;wVj] le; rFkk /ku dh O;oLFkk rFkk fu.kZ; “kfDrA • y?kq vkS|kSfxd bdkbZ (SSI) LFkkfir djus ds fy, okafNr pj.k (steps) gSa & ifj;kstuk dk pquko] rduhd rFkk e'khujh ifj;kstuk rS;kj djuk] /ku dh O;oLFkk djuk] bdkbZ 9
mér djuk] 3M dk mfpr pquko] SSI iathdj.k] Loh—fr;k¡ rFkk Loh—fr i= ÁkIr djukA
1212-8 Lo;a Lo;a tkap Á”uks Á”uksa ds laHkkfor mÙkj (POSSIBLE ANSWERS TO SELF ASSESSMENT QUESTIONS) 1. a) okrkZyki ;ksX;rk
b) dEI;wVj dk Kku c) le; lapkyu dh ;ksX;rk dh O;oLFkk djus dh ;ksX;rk (e) fu.kZ; 'kfDr
d)
/ku
2. lR; 3. ifj;kstuk ladYiuk ds 4 P’s gSa a) mRiknu
b) ÁfØ;k
1212-9 vH;klkFkZ Á”u
c) LFkku
d) lk>snkjh
(TERMINAL QUESTIONS)
1. O;kikj pykus ds fy;s fHké ;ksX;rk,¡ D;k gS\ 2. y?kq m|ksxifr }kjk vk/kqfud midj.k ,oa e'khujh yxkus esa D;k fgpfdpkgV gksrh gS\
1212-10 lanHkZ ,oa v/;;u ;ksX; iqLrdsa (REFERENCES AND SUGGESTED FURTHER READING) 1. Dollinger, M.J. (2006), Entrepreneurship, strategic and recourses, Pearson Education, Ltd. New Delhi. 2. Patel, BM. Project Management. Strategic financial Planning, evaluation & control, (2000), Vikas Publishing House Pvt Ltd. New Delhi.
1212-11 'kCnkoyh
(GLOSSARY)
1. O;olk;h (Businessman)
tks O;kikj vkjaHk djsA
2. foØ; (Sale)
oLrq dh fcØhA
3. Ø; (Purchase)
oLrq dh [kjhn~nkjhA
4. Áfr bdkbZ (Per Unit)
ÁR;sd ;k ,d oLrqA
5. iathdj.k (Registration)
fdlh lewg dk lnL; cuukA
10