wnmveweÁvb
2q cÎ
Drcv`b e¨q wnmve (Cost Accounting)
‡gv t gyiQvwjb mi`vi
mursalinsardar@gmail.com 01918-365468
mursalinsardar@yahoo.com 01718-365468
mursalinsardar@ovi.com 01717-613020
‡Kvb
cb¨ ev †mev Drcv`b Kivi Rb¨ KuvPvgvj †_‡K Avi¤¢ K‡i weµq I †fv³v‡`i wbKU
†cuŠQv‡bv ch©š— hveZxq e¨q wbiƒcb c×wZ I cÖwµqv‡K Drcv`b e¨q wnmve e‡j| nvZ,
cv, gv_v BZ¨vw`i mgš^‡q †hgb GKRb gvbyl †Zgwb Drcv`b e¨q wnmv‡ei I wKQy fvM
i‡q‡Q|
- cÖZ¨¶ gvj + cÖZ¨¶ kªg + Ab¨vb¨ cÖZ¨¶ LiP = gyL¨ e¨q|
cÖZ¨¶ gvj = KuvPvgv‡ji †h Ask n‡Z weµq‡hvM¨ cb¨ ˆZwi Kiv
nq|
cÖZ¨¶ kªg = Drcv`‡b
mivmwifv‡e RwoZ kªwg‡Ki gRywi‡K cÖZ¨¶ kªg e‡j|
Ab¨vb¨ cÖZ¨¶ kªg = cÖZ¨¶ gvj I cÖZ¨¶ kªg ev‡`I †h mKj
LiP Drcv`‡bi mv‡_ hy³ Zv‡K Ab¨vb¨ cÖZ¨¶ LiP e‡j| †hgb tÑ KviLvbvq e¨eüZ we`yr
- gyL¨e¨q + KviLvbv Dcwie¨q = Drcv`b e¨q|
KviLvbvi Dcwie¨q = Drcv`‡b mvnvh¨Kvwi mKj cÖKvi c‡iv¶
LiP‡K Drcv`b ev KviLvbvi Dcwie¨q e‡j| †hgb tÑ R¡vjvwb, KviLvbvi Kg©Pvwii †eZb|
- Drcv`b e¨q + cÖkvmwbK e¨q Ges weµq I e›Ub Dcwie¨q = †gvU e¨q|
cÖkvmwbK e¨q = ˆ`bw›`b cÖkvmwbK Kvh© m¤úv`‡bi Rb¨ †h
mKj LiP nq Zv‡`i †K cÖkvmwbK Dcwie¨q
e‡j| †hgb tÑ †Uwj‡dvb , Zvi, Qvcv I gwbnvwi|
weµq I e›Ub e¨q tÑ Drcvw`Z cb¨ †µZvi wbKU ˆcQv‡bvi Ges
g‡bv‡hvM AvK©lb Kivi Rb¨ †h e¨q Kiv nq Zv‡K weµq I e›Ub e¨q e‡j| †hgb tÑ
weÁvcb|
- †gvU e¨q + gybdv/ ¶wZ = weµqg~j¨|
kZKiv
nvi wbb©‡qi m~Î tÑ
1.
cÖZ¨¶ gRywii Dci KviLvbvi Dcwie¨v‡qi kZKivi nvi = 
2.
Drcv`b e¨‡qi Dci cÖkvmwbK Dcwi e¨‡qi kZKivi nvi = 
3.
Drcv`b e¨‡qi Dci weµq I e›Ub e¨‡qi kZKiv nvi = 
4.
Drcv`b e¨‡qi Dci weµq I e›Ub e¨‡qi kZKiv nvi =
5.
Drcv`b e¨‡qi Dci evwbwR¨K Dcwie¨‡qi kZKivi nvi = 
6.
weµ‡qi Dci gybdvi kZKiv nvi = 
7.
weµq GKK = Drcv`b GKK + cÖiw¤¢K GKK Ñ mgvcbx GKK|
8.
Drcv`b GKK = weµq + mgvcbx GKK Ñ cÖviw¤¢K GKK|
9.
mgvcbx GKK = Drcv`b GKK Ñ weµq + cÖviw¤¢K GKK|
10.
mgvcbx gRy` c‡b¨i g~j¨ wbb©q = 
11.
cÖiw¤¢K gRy` cb¨ + Drcv`b = weµq + mgvcbx gRy` cb¨|
12.
hLb weµ‡qi Dci jv‡fi nvi †`qv _vK‡e Ges †gvU e¨v‡qi Dci
jv‡fi nvi †ei Ki‡Z n‡e ZLb m~Î n‡e = 
Drcv`b e¨q weeibx
................ Zvwi‡L mgvß
eQ‡ii Rb¨|
Drcv`b
GKK tÑ
e¨‡qi Drcv`b
|
UvKv
|
‡gvU e¨q
|
|
KvPvgv‡ji
cÖviw¤¢K gRy`
+ µq
Ñ
†diZ
+ µq
cwienb
e¨envi‡hvM¨ KvPvgv‡ji e¨q
Ñ
mgvcbx gRy` KvPvgvj
e¨eüZ KvPvgv‡ji e¨q
+
cÖZ¨¶ gRywi ( + e‡Kqv, Ñ AwMÖg )
+
Drcv`b gRywi ( + e‡Kqv, Ñ AwMÖg )
+
cÖZ¨¶ LiP ( + e‡Kqv, Ñ AwMÖg )
+
cÖZ¨¶ Av‡ivcb‡hvM¨ LiP ( + e‡Kqv, Ñ AwMÖg )
gyL¨
e¨q
KviLvbv
Dcwie¨q t
KviLvbv c‡iv¶ gRywi
Wªwqs Awd‡mi †eZb
KviLvb fvov I AwfKi
KviLvb R¡vjvwb, M¨vm I cvwb
hš¿cvwZi †givgZ
mvavib e¨envh© LyPiv hš¿vsk
Mvox Pvj‡Ki †eZb
AwZwi³ kª‡gi e¨q
‡eKvi mg‡qi kªg e¨q
cwi`k©‡Ki †eZb
fvÛvi i¶‡Ki †eZb
wbivcËv cÖnixi †eZb
K¨vw›Ub LiP
nvmcvZvj I wPwKrmv LiP
hš¿cvwZi AePq
KviLvb g¨v‡bRv‡ii †eZb
c‡iv¶ KvPvgvj
i¶bv‡e¶b LiP
i“weª‡KwUs A‡qj
‡dvig¨vb
‡gKvwbK
c‡iv¶ kªg
Ab¨vb¨ KviLvbv LiP
fvov , Ki I exgv
KviLvbi wewea/ Ab¨vb¨ LiP
KviLvbvi e¨q
+ AswkK Drcvw`Z `ª‡e¨i cÖviw¤¢K gRy`
Ñ AswkK Drcvw`Z `ª‡e¨i mgvcbx gRy`
Ñ webó c‡b¨i weµq gyj¨
Ñ A‡K‡Rv `ªe¨w` weµq
ˆZwi c‡b¨i Drcv`b e¨q
+ cÖviw¤¢K gRy` ˆZwi `ªe¨
weµq‡hvM¨ `ª‡e¨i e¨q
Ñ mgvcbx gRy` ˆZwi `ªe¨
wewµZ
c‡b¨i e¨q
cÖkvmwbK Dcwie¨q t
Awdm fvov
Awd‡mi Ki I LvRbv
Awdm Kg©Pvwii †eZb
wbix¶b LiP
gvgjv LiP
e¨vsK PvR©
e¨e¯’vcbv/ cwiPvj‡Ki †eZb/ Kwgkb/ cvwikªwgK
Qvcv I gwbnvwi
Awdm LiP
mvavib LiPvewj
fvov, Ki I exgv ( hw` †Kvb e‡j)
cwiPvj‡Ki wdm
Ab¨vb¨/ wewea Awdm LiP
weµq
Dcwie¨q tÑ
Abv`vqx cvIbv
Abv`vqx cvIbv Av`v‡qi Rb¨ gvgjv LiP
weµq g¨v‡bRvi I Awd‡mi Ab¨vb¨ Kg©Pvwi‡`i †eZb I Kwgkb
weµq †K‡›`ªi I ¸`vg N‡ii fvov I AePq LiP
weµq cÖmvi
weµq cÖwZwbwai / weµq Kwg©i Kwgkb/ †eZb
ewn t / weµq cwienb
c¨vwKs LiP/ †gvo‡Ki LiP
gRy` gv‡ji exgv wcÖwgqvg
ißvwb ïé
‡kviyg fvov / LiP
weÁvcb
‡Wwjfvwi f¨vb / LiP
ågb LiP
†gvU weµq / weµq e¨q
+ gybdv
weµq
|
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Avq weeibx
............. Zvwi‡L mgvß eQ‡ii
Rb¨
e¨‡qi
Dcv`vb
|
UvKv
|
UvKv
|
weµq
Ñ
ˆZwi c‡b¨i Drcv`b e¨q
+
m¤ú~b© c‡b¨i cÖviw¤¢K gRy`
Ñ
m¤ú~b© c‡b¨i mgvcbx gRy`
†gvU jvf
Ñ
cÖkvmwbK e¨q
Ñ
weµq I e›Ub e¨q
bxU jvf/ ¶wZ
|
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‡h
mKj AvB‡Ug Drcv`b e¨q weeibx‡Z Av‡m bv|
wbb¥ wjwLZ `dvmg~n Drcv`b e¨q wnmv‡e Av‡m bv|
AvqKi,
Aby`vb, cÖvß bM` evUªv, jf¨vsk cÖ`Ë ev cÖvß, m¤úwË weµ‡qi ¶wZ, g~ja‡bi my`,
F‡bi Dci my`, †kqvi evUªv, mybvg Gi Ae‡jvcb, Ae‡jL‡Ki `¯‘ix, cÖv_wgK LiP,
`y‡hv©M , AwMœKvÛ, `yN©Ubv, So, eb¨v, BZ¨vw` A¯^vfvweK Kvi‡b ¶wZ| †Kvb `vZe¨
cÖwZôv‡b Pvu`v, KviLvbv eÜ ev ag©N‡Ui Kvi‡b A¯^vfvweK e¨q, Pzw³ AvBb f‡½i Rb¨
cÖ`Ë Rwigvbv, cwiPvjK wd,Abv`vqx cvIbv mwÂwZ BZ¨vw`| Z‡e cwiPvjK ( e¨e¯’vcbv),
cwiPvjK ( A_© I wnmve), cwiPvjK (cÖkvmb), cwiPvjK) gv‡K©wUs ev wecbb), Abv`vqx
cvIbv G¸wj Drcv`b e¨q wnmv‡e Avm‡e| cÖ`Ë evUªv A‡b‡Ki g‡Z Av‡m A‡b‡Ki g‡Z Av‡m
bv|
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