অনুপাত বিশ্লেষণ অংক করার পূর্বে যা জানা দরকার

AbycvZ we‡kølY (Ratio Analysis)

1| PjwZ m¤ú` t †h mKj m¤ú` GK eQ‡ii g‡a¨ bM` UvKvq cwibZ Kiv hvq, Zv‡K PjwZ m¤ú` e‡j| †hgb-bM` Znwej ev nv‡Z bM`, e¨vsK Rgv, wewea †`bv`vi, cÖvc¨ wej, mgvcbx gRy` cY¨, e‡Kqv Avq, AwMÖg LiP, ¯^í‡gqv`x wewb‡qvM BZ¨vw`|

2| PjwZ `vq t †h mKj `vq GK eQ‡ii g‡a¨ cwi‡kva Ki‡Z nq ev w`‡Z nq, Zv‡K PjwZ `vq e‡j| †hgb-e¨vsK RgvwZwi³ ev e¨vsK Rgv(†µwWU), wewea cvIbv`vi, cÖ‡`q wej, e‡Kqv LiP, AwMÖg Avq, bZzb AvqKi mwÂwZ, cÖ¯ZvweZ jf¨vsk BZ¨vw`|

3| Zij m¤ú` t †h mKj m¤ú` wZb gv‡mi g‡a¨ bM‡` cwibZ Kiv hvq ev bM‡`i g‡Zv e¨envi Kiv hvq, Zv‡K Zij m¤ú` e‡j| †hgb- bM` Znwej ev nv‡Z bM`, e¨vsK Rgv, wewea †`bv`vi, cÖvc¨ wej, e‡Kqv Avq, ¯^í‡gqv`x wewb‡qvM BZ¨vw`| A_ev, Zij m¤ú`=PjwZ m¤ú` - mgvcbx gRy` cY¨ -AwMÖg LiP|

4| Zij `vq t †h mKj `vq wZb gv‡mi g‡a¨ cwi‡kva Ki‡Z nq ev PvB‡jB cwi‡kva Ki‡Z n‡e, Zv‡K Zij `vq e‡j| †hgb- wewea cvIbv`vi, cÖ‡`q wej, e‡Kqv LiP, AwMÖg Avq, bZzb AvqKi mwÂwZ, cÖ¯—vweZ jf¨vsk BZ¨vw`| A_ev, Zij `vq = PjwZ `vq - e¨vsK RgvwZwi³| A_ev, AvaywbK wnmveweÁvbx‡`i g‡Z PjwZ `vq‡KB Zij `vq wnmv‡e MY¨ Kiv nq|

5| PjwZ g~jab ev Kvh©Kix g~jab t †h g~jab ev UvKv e¨emv‡q wbqwgZ e¨envi nq ev wbZ¨‰bwgwËK m¤ú` I `vq hv cÖ‡qvR‡b mn‡RB e¨envi Kiv nq ev e¨envi Kiv hvq, ZvB PjwZ g~jab| PjwZ g~jab = PjwZ m¤ú`-PjwZ `vq|

6| wewµZ c‡Y¨i e¨q t GKwU cY¨ Drcv`b ev µq †_‡K ïiy K‡i weµq c~e© ch©šZ hZ e¨q Kiv nq c‡Y¨i Dci, Zv D³ c‡Y¨i wewµZ c‡Y¨i e¨q bv‡g MY¨| wewµZ c‡Y¨i e¨q = cÖviw¤¢K gRy` cY¨+µq(bxU)+cÖZ¨¶ LiP(†hgb-gRywi, µq cwienb,ïé BZ¨vw`)-mgvcbx gRy` cY¨ | A_ev, wewµZ c‡Y¨i e¨q = weµq - †gvU jvf|

7| Mo gRy` = (cÖviw¤¢K gRy` +mgvcbx gRy`) / 2

Z‡e, cÖ‡kœ hw` GKwU gRy` _v‡K †m‡¶‡Î ZvB Mo gRy` wnmv‡e MY¨ n‡e|

8| `xN©‡gqv`x `vq t †h mKj `vq A‡bK w`b a‡i cwi‡kva Ki‡Z nq, Zv‡K `xN©‡gqv`x `vq e‡j| †hgb-FY, FYcÎ, eÜKx FY I Ab¨vb¨ `xN©‡gqv`x `vq|

9| ewn:`vqt e¨emv‡qi evwn‡ii cvIbv‡K ewn: `vq e‡j| ewn:`vq = PjwZ `vq + `xN©‡gqv`x `vq|

10| Aev¯Ze I A¯úk©bxq m¤ú` t †h mKj m¤ú` †`Lv hvq bv, †Qvuqv/aiv/¯úk© Kiv hvq bv, hvi Aw¯ZZ¡ _vK‡jI eySv hvq bv Ggb ai‡Yi m¤ú`‡K Aev¯Ze I A¯úk©bxq m¤ú` e‡j| †hgb-cÖv_wgK LiP, mybvg, †UªW©gvK©, †kqvi Aenvi, wejw¤^Z weÁvcb, Ae‡jL‡Ki `¯‘wi ev Kwgkb, †kqvi `vjv‡ji Kwgkb, KwcivBU BZ¨vw`|

11| gvwjKvbv Znwej t e¨emv‡q gvwj‡Ki Ask‡K gvwjKvbv Znwej e‡j| †hgb-‡kqvi g~jab, mvaviY mwÂwZ ev mwÂwZ Znwej, g~jab mwÂwZ, jvf-‡jvKmvb wnmve ev bxU jvf, cÖwZc~iK Znwej, †kqvi Awanvi BZ¨vw`| Z‡e, cÖ‡kœ hw` Aev¯Ze I A¯úk©bxq 

m¤úwË _v‡K Zvn‡j Zv ev` w`‡Z n‡e| †hgb-gvwjKvbv Znwej = ‡kqvi g~jab, mvaviY mwÂwZ ev mwÂwZ Znwej, g~jab mwÂwZ, jvf-‡jvKmvb wnmve ev bxU jvf, cÖwZc~iK Znwej, †kqvi Awanvi -cÖv_wgK LiP, Ae‡jL‡Ki `¯‘wi ev Kwgkb|

12| wewb‡qvwRZ g~jab t Kviev‡i †h UvKv LvUv‡bv nq ev jvMv‡bv nq, ZvB wewb‡qvwRZ g~jab| †hgb- wewb‡qvwRZ g~jab = †gvU m¤ú`-Aev¯Ze I A¯úk©bxq m¤ú` - PjwZ `vq| A_ev, wewb‡qvwRZ g~jab = gvwjKvbv Znwej + `xN©‡gqv`x `vq - Aev¯Ze I A¯úk©bxq m¤ú`|

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