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bdkbZ 9 % ykxrksa ,oa vkxe osQ fl¼kar
mRiknu ykxr dgyk,xhA** (The exertions of all the different kinds of labour that are uksV
directly or indirectly involved in making it (a commodity) together with the abstinences
or rather the waiting required for saving the capital used in making it, will be called
the real cost of production of commodity.) —Marshall
la{ksi esa] okLrfod ykxr dks fdlh oLrq osQ mRiknu osQ fy, mBk, x, d"V] R;kx rFkk iz;Ruksa osQ :i
esa O;Dr fd;k tkrk gSA mnkgj.k osQ fy,] ,d oqQEgkj dks feV~Vh dk ,d f[kykSuk cukus esa vkB ?kaVs dk
ifjJe djuk iM+rk gS rks vkB ?kaVs dk ifjJe ml f[kykSus dh okLrfod ykxr dgyk,xhA okLrfod ykxr
dh èkkj.kk ,d Hkkoxr (Subjective) èkkj.kk gSA bls ekiuk laHko ugha gSA blfy, vktdy bl èkkj.kk dks
vfèkd egÙo ugha fn;k tkrkA
3- ys[kkdeZ ;k O;kolkf;d ykxr (Accounting or Business Cost)
ys[kkdeZ ykxr ls vfHkizk; mu udn Hkqxrkuksa ls gS tks iQes± lkèku vkxrksa] xSjlkèku vkxrksa rFkk f?klkoV
O;; osQ :i esa djrh gSa rFkk vU; cgh [kkrk izfof"V;ksa ls gSA
fudYlu osQ 'kCnksa esa] ^^ys[kkdeZ ykxr ls vfHkizk; udn [kpsZ] ,sfrgkfld ykxrsa] f?klkoV rFkk
vU; cgh [kkrk izfof"V;ksa ls gSA** (Acconting cost refers to out of pocket expenses,
historical costs, depreciation and other book keeping entries.) —Nicholson
bl ifjHkk"kk osQ varxZr vkmV vkWiQ ikWosQV (Out of Pocket) [kpks± ls vfHkizk; ckgjh O;fDr;ksa dks fd,
tkus okys rqjar Hkqxrkuksa ls gSA fdlh ifjlaifÙk dh ,sfrgkfld ykxr (Historical Cost) og okLrfod
[kpZ gS tks fdlh ifjlaifÙk dks okLro esa [kjhnrs le; fd;k tkrk gSA ys[kkdeZ ykxr dks cgh[kkrksa esa fy[kk
tkrk gSA bls okLrfod ykxr (Actual Cost), izkfIr ykxr (Acquisition Cost), fujis{k ykxr]
Li"V ykxr (Explicit cost) ;k izR;{k ykxr (Direct Cost) Hkh dgk tkrk gSA
4- volj ykxr (Opportunity Cost)
vkfFkZd fo'ys"k.k esa volj ykxr dh èkkj.kk dk cgqr vfèkd egÙo gSA ge tkurs gSa fd fdlh oLrq dh
ykxr ls vfHkizk; mu vkxrksa dh dherksa ls gS ftudk ml oLrq osQ mRiknu osQ fy, iz;ksx fd;k tkrk gSA
,d vkxr dk ewY; blfy, gksrk gS D;ksafd og nqyZHk ;k lhfer gksrk gSA ;fn ge fdlh vkxr dk iz;kssx
,d oLrq osQ mRiknu osQ fy, dj ysrs gSa rks og fdlh nwljh oLrq osQ mRiknu osQ fy, miyCèk ugha gksrkA
fdlh oLrq osQ mRiknu djus dh ykxr dks mldk mRiknu djus osQ iQyLo:i tks nwljs loZJs"B fodYi dk
R;kx djuk iM+rk gS] osQ :i esa ekik tkrk gSA tc ge fdlh oLrq osQ mRiknu ij eqnzk dh oqQN ek=kk [kpZ
djrs gSa rks eqnzk dh [kpZ dh xbZ ek=kk mldh ykxr ugha gS cfYd mldk mRiknu djus osQ iQyLo:i ftu
fodYiksa dk ifjR;Dr (Foregone) ;k R;kx djuk iM+k gS muosQ ewY; dk eki gSA ;fn fdlh oLrq dk
mRiknu djus osQ iQyLo:i dbZ fodYiksa dk R;kx djuk iM+k gS rks ;g R;kxs tkus okys nwljs loZJs"B
volj ;k fodYi (Next Best Opportunity) dk ewY; gSA blfy, bls volj ykxr dgrs gSaA
vr,o volj ykxr nwljs loZJs"B fodYi dh ykxr gS ftldk R;kx fd;k x;k gSA (The
Opportunity Cost is the Cost of Next-best Alternative Foregone)A bls oSdfYid ykxr
(Alternative Cost) Hkh dgk tkrk gSA
eku yhft,] ,d fdlku ,d [ksr esa xsgw¡ rFkk puk nksuksa iQlysa iSnk dj ldrk gSA ;fn ,d gSDVs;j [ksr
esa og osQoy xsgw¡ mRiUu djrk gS rks mls pus dk R;kx djuk iM+sxkA ;fn pus dh R;kx dh tkus okyh ek=kk
dh dher 1]000 #i;s gS rks xsgw¡ dh volj ykxr 1]000 #i;s gksxhA pus dh og dher ftldk fdlku
dks xsgw¡ iSnk djus osQ fy, R;kx djuk iM+k gS] xsgw¡ dh volj ykxr dgyk,xhA bl izdkj ,d iQeZ osQ fy,
fdlh oLrq osQ mRiknu osQ fy, iz;ksx fd, tkus okys lkèkuksa dh volj ykxr og vk; (Revenue) gS
ftldk bl lkèkuksa dk muosQ nwljs loZJs"B iz;ksx esa mi;ksx ugha fd, tk ldus osQ iQyLo:i R;kx djuk
iM+rk gSA
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