উৎপাদন ব্যয় বিবরণী অংকের কিছু নিয়ম

Drcv`b e¨q weeiYx

hv ‡ei Ki‡Z n‡e t

1| †gvU e¨q

2| gybvdv ev jvf

3| weµqg~j¨

4| GKK cÖwZ e¨q

5| Drcv`b GKK

6| Drcv`b e¨q weeiYx (Li‡Pi we¯—vwiZ LvZmn)

7| †UÛvi kxU (wewfbœ e¨‡qi kZKiv nvi Lmov wnmv‡e †`Lv‡Z nq)

Drcv`b e¨q weeiYx `yBwU c×wZ‡Z ˆZwi Kiv hvq t

1| Av‡gwiKvb c×wZ (AwaK RbwcÖq c×wZ)

2| e„wUk c×wZ (cÖvPxb c×wZ)

m~Î t

e¨eüZ KvuPvgv‡ji e¨q = cÖviw¤¢K gRy` cY¨ +µq(bxU)-mgvcbx gRy` cY¨

wewµZ c‡Y¨i e¨q = weµq-gybvdv ev jvf

gybvdv ev jvf = weµq-wewµZ c‡Y¨i e¨q

Av‡gwiKvb c×wZ‡Z Drcv`b e¨q weeiYx QK t

cÖwZôv‡bi bvg

Drcv`b e¨q weeibx

.... mv‡ji .... ZvwiL mgvß mg‡qi

weeiY	UvKv	UvKv	GKK cÖwZ e¨q
KvuPvgv‡ji cÖviw¤¢K gRy` ‡hvM. KvuPvgvj µq ‡hvM. µq cwienb ev`. µq †diZ I µq evÆv ev`. KvuPvgv‡ji mgvcbx gRy` ev`. KvuPvgv‡ji A¯^vfvweK ¶wZ                            e¨eüZ KvuPvgv‡ji e¨q ‡hvM. cÖZ¨¶/ Drcv`b/ KviLvbv gRywi ‡hvM. Ab¨vb¨ cÖZ¨¶ LiP                            gyL¨ e¨q ‡hvM. KviLvbv Dcwie¨qmg~n t           KviLvbv fvov I Ki           c‡iv¶ gRywi           c‡iv¶ LiP           KviLvbv g¨v‡bRv‡ii †eZb           KviLvbv cÖ‡KŠkjxi †eZb           Wªwqs ev AsKb Awd‡mi †eZb           KviLvbv cÖ‡KŠkjxi †eZb           KviLvbv exgv, we`y¨r, cvwb, M¨vm, kw³ I R¡vjvbx           KviLvbv †givgZ I i¶Yv‡e¶Y           KviLvbv `vjv‡bi AePq           wbR¯^ Rwg‡Z Aew¯’Z `vjv‡bi fvov           hš¿cvwZi AePq           LyPiv hš¿vs‡ki e¨envi           KviLvbv Z`vi‡Ki LiP           KviLvbv kªwgK Kj¨vY LiP           KviLvbv e¨eüZ gwbnvix           gvb wbqš¿Y LiP           ‡eKvi mg‡qi gRywi                             ‡gvU Drcv`b e¨q ‡hvM. PjwZ Kv‡h©i/Aa© mgvß c‡Y¨i  cÖviw¤¢K gRy` ev`. PjwZ Kv‡h©i/ Aa© mgvß c‡Y¨i mgvcbx gRy` ev`. webó ev e¨env‡ii A‡hvM¨ gv‡ji weµqg~j                             Drcvw`Z `ª‡e¨i e¨q ‡hvM. ˆZwi ev Drcvw`Z `ª‡e¨i cÖviw¤¢K gRy` ev`. ˆZwi ev Drcvw`Z `ª‡e¨i mgvcbx gRy`                             wewµZ c‡Y¨i e¨q ‡hvM. Awdm I cÖkvmwbK Dcwie¨q t            Awdm Kg©Pvix‡`i †eZb            Awdm fvov            e¨e¯’vc‡Ki †eZb            Qvcv I gwbnvix            Awd‡mi †givgZ            WvK I Zvi LiP            Awdm †Uwj‡dvb I exgv            Awd‡mi we`y¨r LiP            wbix¶v wdm            e¨e¯’vcbv cwiPvj‡Ki cvwikªwgK ev wdm            Awdm Avmevec‡Îi AePq            Awd‡mi Ab¨vb¨ LiPvejx ‡hvM. weµq I eÈb Dcwie¨q t            weµq Kgx©i †eZb I Kwgkb            weÁvcb            ‡kv-i“g LiP            Drcvw`Z c‡Y¨i ¸`vg LiP            c¨vwKs LiP            weµq cwienb            ißvbx ïé            ewn: cwienb            wkí †gjvq AskMÖn‡Yi e¨q           cÖ`Ë evÆv           Abv`vqx cvIbv           bgybv I K¨vUvjM LiP           Avc¨vqb LiP           MYbv Awd‡mi †eZb           ‡Wwjfvix PvR©           weµq cÖmvi           ågb LiPvejx           weµq Awd‡mi †eZb           ‡Wwjfvix miÄv‡gi AePq                              ‡gvU e¨q / weµq e¨q            gybvdv / ¶wZ                              weµq

‡bvU t e„wUk c×wZ‡Z Dc‡iv³ Pv‡U© GKwU cwieZ©b n‡e| Zv n‡jv , KviLvbv e¨‡qi c‡iB Awdm I cÖkvmwbK Dcwie¨q †hvM K‡i Drcv`b e¨q †ei Ki‡Z nq| Zvici cÖviw¤¢K ˆZwi cY¨ ‡hvM I mgvcbx ˆZwi cY¨ we‡qvM K‡i wewµZ c‡Y¨i e¨q †ei Ki‡Z nq| Gi c‡ii Ask me wVK _vK‡e|

Drcv`b GKK = weµq GKK + mgvcbx gRy` GKK- cÖviw¤¢K gRy` GKK

weµq (GKK) = cÖviw¤¢K(GKK)+Drcv`b (GKK)-mgvcbx GKK

GKK cÖwZ e¨q †ei Kivi wbqg t

GKK cÖwZ e¨q Drcv`b e¨q ch©š— Drcv`b GKK Øviv fvM Ki‡Z n‡e| wKš‘, wewµZ c‡Y¨i e¨q †_‡K ïi“ K‡i weµq ch©š— Li‡Pi UvKv‡K weµq GKK Øviv fvM K‡i GKK cÖwZ e¨q ‡ei Kiv nq|

wKQy kZKiv nvi wbY©‡qi m~Î t

K) cÖZ¨¶ gRywii Dci KviLvbv Dcwie¨‡qi kZKiv nvi =

L) Drcv`b e¨‡qi Dci cÖkvmwbK Dcwie¨‡qi kZKiv nvi=

M) Drcv`b e¨‡qi Dci weµq I eÈb e¨‡qi kZKiv nvi =

N) Drcv`b e¨‡qi Dci evwYwR¨K Dcwie¨‡qi kZKiv nvi=

evwYwR¨K Dcwie¨q = cÖkvmwbK Dcwie¨q + weµq I eÈb Dcwie¨q

O) weµ‡qi Dci gybvdvi kZKiv nvi =

Drcv`b e¨q weeiYx As‡K hv Avm‡e bv t AvqKi, AwMÖg AvqKi, cÖvß evwo fvov, cÖvß jf¨vsk, F‡Yi my`, D‡Ëvj‡bi my`, evÆv cÖvwß, m¤ú` weµq RwbZ ¶wZ, g~ja‡bi my`, Aby`vb, †kqvi evÆv, mybvg Ae‡jvcb, Ae‡jL‡Ki `¯‘wi, cÖv_wgK LiP, `y‡h©vM e¨q, AwMœKvÛ, `~N©Ubv, So, eb¨v BZ¨vw` A¯^vfvweK Kvi‡Y ¶wZ, †Kvb `vZe¨ cÖwZôv‡b Pvu`v, KviLvbv eÜ ev ag©N‡Ui Kvi‡Y ¶wZ, Pzw³ AvBb f‡½i Rb¨ Rwigvbv, cwiPvj‡Ki wd, Abv`vqx cvIbv mwÂwZ BZ¨vw` Drcv`b e¨q weeiYxi `dv bq, Avw_©K wnmv‡ei `dv| ZvB GB LiP¸‡jv Drcv`b e¨q weeiYx‡Z Avm‡e bv| Z‡e cwiPvjK(e¨e¯’vcbv), cwiPvjK(A_© I wnmve), cwiPvjK(cÖkvmb) cwiPvjK(gv‡K©wUs ev wecbb), Abv`vqx cvIbv BZ¨vw` Drcv`b e¨q wnmv‡e Avm‡e| 

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