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O;f"V vFkZ'kkL=k osQ fl¼kar
uksV mís'; (Objectives)
bl bdkbZ osQ vè;;u osQ i'pkr~ fo|kFkhZ ;ksX; gksaxsμ
l ykxr dh èkkj.kk,¡ tkuus gsrqA
l vkSlr ykxr dk vè;;u djus gsrqA
l lhekar ykxr tkuus gsrqA
l nh?kZdkyhu oqQy ykxr le>us gsrqA
izLrkouk (Introduction)
,d iQeZ dk vius ykHk dks vfèkdre djus dk fu.kZ; mlosQ mRiknu dh ykxr rFkk vkxe dh rqyuk ij
fuHkZj djrk gSA bl vè;k; esa ge ykxrksa osQ fl¼kar dk vè;;u djsaxsA ,d iQeZ dh mRiknu ykxr ls
vfHkizk; lkekU;r% mu ekSfnzd [kpks± ls fy;k tkrk gS tks ml oLrq dk mRiknu djus osQ lacaèk esa fd, tkrs
gSaA fdlh oLrq dk mRiknu djus osQ fy, izR;sd iQeZ dks mRiknu osQ lkèkuksa rFkk xSj&lkèku vkxrksa dk iz;ksx
djuk iM+rk gSA vke cksypky dh Hkk"kk esa bu vkxrksa ij fd, x, ekSfnzd [kpks± dks mRiknu ykxr dgk tkrk
gSA ;g è;ku j[kuk pkfg, fd vkxrksa ij fd, tkus okys ekSfnzd [kps± ykxr dh èkkj.kk dh osQoy ,d fdLe
gSA ykxr lacaèkh dbZ èkkj.kk,¡ gSa tSls ekSfnzd ykxr] volj ykxr rFkk lkekftd ykxr vkfnA
9-1 ykxr dh èkkj.kk,¡ (Concepts of Cost)
1- ekSfnzd ykxr (Monetary Cost)
fdlh oLrq dk mRiknu djus osQ fy, eqnzk osQ :i esa tks èku [kpZ djuk iM+rk gS mls ml oLrq dh ekSfnzd
ykxr dgrs gSaA vke cksypky dh Hkk"kk esa ^ykxr* 'kCn dk iz;ksx ekSfnzd ykxr osQ fy, fd;k
tkrk gSA
ts- ,y- gSUlu osQ 'kCnksa esa] ^^fdlh oLrq dh ,d fuf'pr ek=kk dk mRiknu djus osQ fy, mRiknu
osQ lkèkuksa dks tks oqQN ekSfnzd Hkqxrku djuk iM+rk gS] mls ekSfnzd ykxr dgrs gSaA** (The money
cost of producing a certain output of a commodity is the sum of all the payments of
the factors of production engaged in the production of that commodity.)
—J.L. Hanson
ekSfnzd ykxr esa fuEufyf[kr [kpsZ 'kkfey fd, tkrs gSaμ (i) Jfedksa dks nh tkus okyh etnwjh] (ii) ½.kksa
osQ fy, fn;k tkus okyk C;kt] (iii) bekjrksa osQ fy, fn;k tkus okyk fdjk;k] (iv) dPps eky rFkk e'khuksa
ij fd;k x;k [kpZ] (v) chek] (vi) dj] (vii) pkyd 'kfDr] jks'kuh] b±èku vkfn ij fd;k x;k [kpZ
(viii) ;krk;kr osQ fy, fd;k x;k [kpZ vkfnA
2- okLrfod ykxr (Real Cost)
fdlh oLrq dk mRiknu djus osQ fy, tks ekufld rFkk 'kkjhfjd iz;Ru rFkk R;kx djuk iM+rk gS og ml
oLrq dh okLrfod ykxr gksrh gSA okLrfod ykxr og ykxr gS tks mRiknu osQ lkèkuksa osQ Lokfe;ksa }kjk
mudh iwfrZ djus esa d"V] nq%[k] ijs'kkuh vkfn osQ :i esa mBkuh iM+rh gSA (Real cost refers to the
pain, the discomfort involved, in supplying the factors of production by their owners.)
ek'kZy osQ 'kCnksa esa] ^^fdlh oLrq osQ mRiknu esa izR;{k ;k vizR;{k :i esa yxs gq, fofHkUu izdkj osQ
Je rFkk bls rS;kj djus esa yxh iw¡th osQ fy, cpr djus osQ fy, vko';d miHkksx LFkxu
(Abstinence) vFkok izrh{kkvksa esa fufgr lHkh iz;Ru rFkk R;kx feydj ml oLrq dh okLrfod
198 LOVELY PROFESSIONAL UNIVERSITY