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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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