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bdkbZ 9 % ykxrksa ,oa vkxe osQ fl¼kar





          osQ c<+us ij ;s ykxrsa c<+ tkrh gSaA ;fn mRiknu 'kwU; gks tkrk gS rks ;s ykxrsa Hkh 'kwU; gks tkrh gSaA bu ykxrksa  uksV
          dks izeq[k ykxrsa (Prime Costs) ;k izR;{k ykxrssa (Direct Costs) ;k ifjgk;Z ykxrsa (Avoidable
          Costs) Hkh dgk tkrk gSA ?kVrh c<+rh ykxr esa fuEufyf[kr [kpZ 'kkfey fd, tkrs gSaμ(1) dPps eky ij
          fd, tkus okys [kpsZ] (2) izR;{k Je dh e”knwjh] (3) pkyd 'kfDr tSls fctyh dk [kpZ rFkk (4) VwV&iwQV
          ij [kpZ vkfnA
          rkfydk 2 rFkk fp=k 9-3 }kjk ?kVrh c<+rh ykxrksa dks Li"V fd;k tk ldrk gSA

                            rkfydk 2- ifjorZu'khy ykxrsa (Variable Cost)

                       mRiknu (Output)     ifjorZu'khy ykxr (#-) (Variable Cost)

                             0                             0
                             1                            10
                             2                            18
                             3                            24
                             4                            28
                             5                            32
                             6                            38
                             7                            46
                             8                            62

          rkfydk 2 ls Kkr gksrk gS fd tSls&tSls mRiknu dh ek=kk c<+ jgh gS] ?kVrh c<+rh ykxrsa Hkh c<+ jgh gSaA
          tc mRiknu 'kwU; (Zero) Fkk rks ?kVrh c<+rh ykxrsa Hkh 'kwU; FkhaA
          blosQ foijhr tc mRiknu c<+ dj ,d gks x;k rks ?kVrh c<+rh ykxrsa c<+dj 10 #i;s gks xb±A tc mRiknu
          c<+dj N% gks x;k rks ykxrssa c<+dj 38 #i;s gks xbZA
          mijksDr rkfydk ls Kkr gksrk gS fd mRiknu dh izR;sd bdkbZ dh ifjorZu'khy ykxrksa esa ,d leku ifjorZu
          ugha gksrkA mRiknu dh pkj bdkb;ksa rd ifjorZu'khy ykxrksa esa gksus okyh o`f¼ igys dh rqyuk esa de gksrh
          xbZ gSA pkSFkh vkSj ik¡poha bdkb;ksa dh ifjorZu'khy ykxrksa esa leku ek=kk esa o`f¼ gqbZ gSA blosQ i'pkr~~ mRiknu
          dh izR;sd bdkbZ dh ifjorZu'khy ykxr c<+rh tk jgh gSA bldk eq[; dkj.k ?kVrs&c<+rs mRiknu osQ fu;e
          dk ykxw gksuk gSA


                                             fp=k 9-3
                                        Y

                                      70    Variable Costs
                                      60                  VC
                                      50
                                      Cost (Rs)  30
                                      40
                                      20
                                      10
                                       0                     X
                                          12 3 45   6  7 8
                                                 Output



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