TEC Exam Answer Key 2021 | TEC Assessment No 04 – Understanding Cost Structures

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Understanding Cost Structures
Understanding Cost Structures

TEC Assessment No 04 – Understanding Cost Structures (लागत संरचनाओं को समझना)

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Certificate Course in Entrepreneurship (CCE) इस कोर्स का चौथा  असेसमेंट है: Understanding Cost Structures (लागत संरचनाओं को समझना) इस असेसमेंट में आपको  Cost and cost classifications (लागत और लागत वर्गीकरण), Cost object (लागत ऑब्जेक्ट), Direct vs indirect costs (प्रत्यक्ष बनाम अप्रत्यक्ष लागत), Fixed vs variable costs (निश्चित बनाम परिवर्तनीय लागत), Expired vs unexpired cost (समय सीमा समाप्त बनाम असमाप्त लागत), Degrees of conversion (रूपांतरण की डिग्री), Product costs (उत्पाद की लागत), Direct material cost(प्रत्यक्ष सामग्री लागत), Direct labourcosts (प्रत्यक्ष श्रम लागत), Overheads (ओवरहेड्स), Cost allocation (कीमत नियोजन) इन सारे Cost Structures के पह्लु का आपको अध्ययन करना है।इस लेख में हम पहले पुरे असेसमेंट का पहले अध्ययन करेंगे और बाद में असेसमेंट टेस्ट के सवाल और जवाब देखेंगे।
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TEC Assessment No 04Understanding Cost Structures (लागत संरचनाओं को समझना)Click Here for Study material and Answer KeyClick Here for Demo Exam
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(पढ़ते समय आप लाल रंग में जो टेक्स्ट (लिखावट) है उसे घ्यान से पढियें वह आपको असेस्स्मेंट टेस्ट देते समय बहोत काम आएगा।)

Cost and cost classifications (लागत और लागत वर्गीकरण)

  • लागत (Cost) संसाधनों (resources) का मौद्रिक मूल्य (monetary value)  है, जैसे सामग्री (material) , श्रम और उपरिव्यय (labourand overheads), जिसका उपयोग किसी उत्पाद को बनाने या किसी सेवा के वितरण में किया जाता है।

    • आमतौर पर, किसी सेवा के वितरण (delivery of a service) में कोई सामग्री (material) शामिल नहीं हो सकती है।

  • लागत (Cost) को वर्गीकृत करने के विभिन्न तरीके हैं:
    • लागत वस्तु (प्रत्यक्ष बनाम अप्रत्यक्ष लागत (Direct vs indirect costs)) के साथ जुड़ाव के आधार पर।
    • गतिविधि में परिवर्तन की प्रतिक्रिया के आधार पर (स्थिर बनाम परिवर्तनीय लागत (Fixed vs variable costs))।
    • वित्तीय विवरणों पर वर्गीकरण के आधार पर (समाप्त बनाम असमाप्त लागत (Expired vs unexpired costs))।
  • हम इस मॉड्यूल में इन वर्गीकरणों और संबंधित शब्दावली पर अधिक विस्तार से चर्चा करेंगे.

Cost object (लागत ऑब्जेक्ट)

  • प्रत्यक्ष बनाम अप्रत्यक्ष लागत (Direct vs indirect) विभिन्न लागत वस्तुओं के साथ उनके जुड़ाव पर आधारित हैं।

  • एक लागत वस्तु एक वस्तु या वस्तु है जिसके लिए लागत अलग से मापी जाती है।

  • कुछ सामान्य प्रकार की लागत वस्तुएं हैं:
    • उत्पादन  (Output): लागत वस्तुओं को परिभाषित करने का यह सबसे आम तरीका है। यह एक व्यवसाय के उत्पादन पर आधारित है क्योंकि एक व्यवसाय अपने उत्पादन के उत्पादन या निर्माण की लागत जानना चाहता है।
    • परिचालनात्मक (Operational): यह व्यवसाय के भीतर एक विभाग या एक विशिष्ट संचालन या प्रक्रिया पर आधारित है। उदाहरण के लिए, एक व्यवसाय ग्राहक सेवा कॉल की लागत को माप सकता है।
    • व्यावसायिक संबंध (Business relationship): यह व्यवसाय से बाहर की इकाई पर आधारित है। उदाहरण के लिए, प्रत्येक आपूर्तिकर्ता या ग्राहक के लिए लागत एकत्रित की जा सकती है।

Cost objects for Raju the thelawala ( राजू ठेलेवाला के लिए लागत ऑब्जेक्ट)

  • राजू ठेलेवाला के उदाहरन से हम उसके  लागत ऑब्जेक्ट (Cost Object) के बारे में समझने की कोशिश करेंगे।  तो राजू ठेलेवाले के लिए (उत्पादन के आधार पर (based on output))  लागत ऑब्जेक्ट (Cost Object) होगी
  • मौसमी सब्जियां और गैर-मौसमी सब्जियां या हरी सब्जियां (बीन्स, भिंडी, आदि), जड़ वाली सब्जियां (आलू, गाजर, आदि) और अन्य प्रकार की सब्जियां।

  • अगर वह फल भी बेचना शुरू कर देता है, तो लागत की वस्तुएं (Cost Object) सब्जियां और फल हो सकती हैं।

Direct vs indirect costs (प्रत्यक्ष बनाम अप्रत्यक्ष लागत)

  • प्रत्यक्ष लागत वे हैं जो किसी लागत वस्तु या वस्तुओं से सीधे और आसानी से खोजी (directly and easily be traced) जा सकती हैं।

  • अप्रत्यक्ष लागत वे हैं जिन्हें आर्थिक रूप से किसी लागत वस्तु के लिए नहीं खोजा जा सकता है और इसलिए इन लागतों को एक लागत वस्तु या वस्तुओं के लिए आवंटित किया जाना चाहिए।

  • अगर राजू ठेला वाले की बाद करे तो वह सर्दियों में चाय खरीदता है और गर्मी में नींबू पानी अपने ठेले पर काम करते हुए खरीदता है।
    • फलों और सब्जियों की लागत प्रत्यक्ष लागत होती है क्योंकि उनका पता क्रमशः दो लागत वस्तुओं फल और सब्जियों से लगाया जा सकता है।
    • चाय और नींबू पानी की लागत अप्रत्यक्ष लागत है क्योंकि उनकी लागत का पता दो लागत वस्तुओं फलों और सब्जियों से नहीं लगाया जा सकता है।
      • तो चाय और नींबू पानी की लागत को दो लागत वस्तुओं के लिए आवंटित किया जाना चाहिए, जिसके बारे में हम बाद में मॉड्यूल में चर्चा करेंगे।

Fixed vs variable costs ( निश्चित बनाम परिवर्तनीय लागत)

  •  यह समझने के लिए कि आउटपुट(उत्पादन) के साथ लागत (costs) कैसे बदलती है, लागतों को स्थिर बनाम परिवर्तनीय लागत के रूप में वर्गीकृत (fixed vs variable costs) करना उपयोगी है।
  • लागत जो अल्पावधि में भिन्न नहीं होती है, उत्पादन स्तरों में परिवर्तन की परवाह किए बिना, निश्चित लागत (fixed costs) कहलाती है। (वे लागतें जो उत्पादन के स्तर में बदलाव की परवाह किए बिना, अल्पावधि में भिन्न नहीं होती हैं, उन्हें निश्चित लागत  कहा जाता है।)
  • वह  लागतें जो उत्पादन स्तरों के साथ बदलती रहती हैं, परिवर्ती लागत कहलाती हैं।
  • राजू थेलावाला के जरिये Fixed vs variable costs (निश्चित बनाम परिवर्तनीय लागत) को समझेंगे।
    • उसके ठेले की कीमत इसलिए तय है क्योंकि वह इस बात पर निर्भर नहीं करता कि वह कितने फल और सब्जियां बेचता है।
    • चाय और निंबुपानी के दाम भी इसलिए तय होते हैं क्योंकि वे इस पर निर्भर नहीं करते कि वह कितने फल और सब्जियां बेचता है।
    • बेचे जाने वाले फलों और सब्जियों की लागत परिवर्तनशील होती है क्योंकि यह इस बात पर निर्भर करता है कि वह कितने फल और सब्जियां बेचता है।

Expired vs unexpired costs (समय सीमा समाप्त बनाम असमाप्त लागत / अनपेक्षित लागत)

  • यह निर्धारित करने के लिए कि क्या लागत बैलेंस शीट या आय विवरण (balance sheet or income statement) पर दिखाई देनी चाहिए, लागतों को समाप्त और असमाप्त लागतों (expired and unexpired costs) के रूप में सोचना उपयोगी है।
  • समाप्त लागत (Expired costs)  वे हैं जिनका पूरी तरह से उपभोग किया (completely consumed) गया है या वे लाभ जिनसे व्यवसाय को प्राप्त हुआ है।
  • अनपेक्षित लागतें (Unexpired costs)वे हैं जिनका अभी तक पूरी तरह से उपभोग नहीं किया गया है और कुछ अवशिष्ट मूल्य (residual value) हैं।
  • आम तौर पर, पी एंड एल स्टेटमेंट (P&L statement) पर सभी खर्च समाप्त लागतों (expired costs) का प्रतिनिधित्व करते हैं, जहां बैलेंस शीट पर संपत्तियां(assets) असमाप्त लागतों का प्रतिनिधित्व करती हैं।

राजू की ठेलेवाले की समय सीमा समाप्त और असमाप्त लागत।

  • राजू ठेलेवाला के लिए:
    • बेचे गए फलों और सब्जियों की लागत समाप्त लागत है क्योंकि वे पी एंड एल स्टेटमेंट (P&L statement) पर बेचे गए माल की लागत (सीओजीएस) (COGS) के रूप में दिखाई देंगे।
    • अभी तक नहीं बेचे गए फलों और सब्जियों की लागत समाप्त (unexpired costs) नहीं हुई है क्योंकि वे बैलेंस शीट पर इन्वेंट्री के तहत दिखाई देंगे।
    • उसके ठेले की वार्षिक मूल्यह्रास (depreciation cost) लागत समाप्त (expired cost)हो जाएगी और इसलिए पी एंड एल विवरण पर दर्ज की जाएगी।
    • उसके ठेले का मूल्य, मूल्यह्रास लागत (depreciation cost), का शुद्ध, असमाप्त लागत(unexpired cost) होगा और इसलिए बैलेंस शीट पर दर्ज किया जाएगा।
    • ठेले की यह असमाप्त लागत (unexpired cost) बैलेंस शीट (balance sheet) पर प्रति वर्ष वार्षिक मूल्यह्रास लागत (depreciation cost) से कम हो जाएगी (यह मानते हुए कि दस वर्ष की अवधि के लिए उपयोगी है और प्रारंभिक लागत ₹ 10,000 है, इसकी असमाप्त लागत एक वर्ष के बाद ₹ 9,000, ₹ 8,000 के बाद होगी। दो साल, आदि) और इसकी असमाप्त लागत दस साल बाद शून्य हो जाएगी।

Degrees of conversion (रूपांतरण की डिग्री)

  • लगभग सभी व्यवसाय इनपुट को बिक्री योग्य आउटपुट में परिवर्तित या संशोधित करते हैं।इनपुट में आमतौर पर कच्चा माल, श्रम और उपरि शामिल होते हैं।
  • रूपांतरण की लागत किसी व्यवसाय द्वारा किए गए रूपांतरण की डिग्री पर निर्भर करती है।
  • आप तीन डिग्री रूपांतरण के बारे में सोच सकते हैं:
    • कम: ग्राहकों को स्थान, समय और विविधता के संदर्भ में सुविधा प्रदान करना, जिसमें इनपुट का लगभग कोई भौतिक रूपांतरण नहीं होता है। राजू थेलावाला अपने ग्राहकों के लिए फलों और सब्जियों तक आसानी से पहुंच (स्थान और समय के संदर्भ में) प्रदान करता है।
    • मध्यम: आउटपुट में कुछ मात्रा में दृश्य रूपांतरण। राजू ठेलावाला अपने ग्राहकों को बेचने से पहले अनावश्यक पत्तियों, जड़ों और डंठलों को हटा देता है, फलों और सब्जियों को प्लास्टिक में धोता और पैक करता है।
    • उच्च: इनपुट से आउटपुट में एक बड़ा परिवर्तन। इसका एक उदाहरण बजाज मोटर्स या हीरो मोटोकॉर्प जैसी दोपहिया कंपनी होगी। वे धातु, प्लास्टिक और कांच से बने दोपहिया वाहन के विभिन्न हिस्सों से युक्त इनपुट लेते हैं और इसे दोपहिया वाहनों में बदल देते हैं।
  • रिलायंस फ्रेश, डी-मार्ट, बिग बाजार जैसी खुदरा कंपनियों में कम से मध्यम स्तर का रूपांतरण होता है।
  • बजाज ऑटो, हीरो मोटोकॉर्प, अमूल, एशियन पेंट्स, बॉम्बे डाइंग आदि जैसी निर्माण कंपनियों में उच्च स्तर का रूपांतरण होता है।

Product costs (उत्पाद की लागत)

  • उत्पाद की लागत बेची गई वस्तुओं (सीओजीएस) की लागत के प्रमुख निर्धारक हैं, जो पी एंड एल स्टेटमेंट पर दिखाई देते हैं।
  • वे राजस्व (revenues) उत्पन्न करने के लिए उपयोग की जाने वाली वस्तुओं या सेवाओं की लागत का प्रतिनिधित्व करते हैं।
  • तीन मुख्य घटक हैं:
    • Direct material (प्रत्यक्ष सामग्री)
    • Direct labour (प्रत्यक्ष श्रम)
    • Overheads (ओवरहेड्स)

Direct material costs (प्रत्यक्ष सामग्री लागत)

  • यह प्रोडक्ट (आउटपुट) के उत्पादन में सीधे उपयोग की जाने वाली किसी भी सामग्री की लागत है।
    • उदाहरण के लिए, दोपहिया वाहन के लिए, इसमें इंजन, ईंधन टैंक, शॉक एब्जॉर्बर, दर्पण, हैंडलबार, पहिए, टायर आदि की लागत शामिल होगी।
  • हीरो मोटोकॉर्प, अमूल, एशियन पेंट्स आदि जैसी निर्माण कंपनियों के लिए प्रत्यक्ष सामग्री लागत (Direct material costs) महत्वपूर्ण है।
  • इंफोसिस, विप्रो, भारतीय स्टेट बैंक, आईसीआईसीआई बैंक आदि जैसी सेवा कंपनियों के लिए प्रत्यक्ष सामग्री लागत (Direct material costs)कम या नगण्य है।

Direct labour costs (प्रत्यक्ष श्रम लागत)

  • यह किसी उत्पाद के निर्माण या सेवा प्रदान करने में शामिल व्यक्तियों की लागत को संदर्भित करता है।
    • लागत (Direct Labour Cost) में शामिल व्यक्तियों को वेतन, बोनस, बीमा, पेंशन लाभ, अर्जित अवकाश का भुगतान शामिल है।
    • इसमें आम तौर पर व्यक्तियों को भुगतान की गई ओवरटाइम लागत शामिल नहीं होती है।
      • ओवरटाइम लागत को ओवरहेड्स में शामिल किया जाता है, जिसके बारे में हम अगली स्लाइड में चर्चा करेंगे।
    • इसमें कार्यकारी, सेल्सपर्सन, सेल्स टीम को भुगतान किए गए कमीशन, विज्ञापन, प्रशासनिक भवन के लिए भुगतान की गई उपयोगिताओं आदि का वेतन भी शामिल नहीं है।
      • ये किसी उत्पाद के निर्माण या किसी सेवा के वितरण में सीधे तौर पर शामिल नहीं हैं।

Overheads (उपरिव्यय)

  • जबकि प्रत्यक्ष सामग्री लागत (direct material cost)और प्रत्यक्ष श्रम लागत (direct labourcosts) प्रत्यक्ष लागत (direct costs) हैं, ओवरहेड्स में उत्पाद के निर्माण या सेवा के वितरण में होने वाली अप्रत्यक्ष लागत शामिल है।
  • उदाहरण के लिए, दोपहिया वाहन के निर्माण में, गोंद की सही मात्रा (और लागत) और उपयोग किए गए स्क्रू की सटीक संख्या (और लागत) का ट्रैक रखना बहुत मुश्किल होगा।
  • गोंद और शिकंजा (स्क्रू) की लागत अप्रत्यक्ष लागत होगी।
  • लेकिन इनकी लागत को अभी भी उत्पाद लागतों में शामिल किया जाना चाहिए, जिसके बारे में हम आगे चर्चा करेंगे।

Cost allocation (कीमत नियोजन / लागत आवंटन)

  • ओवरहेड्स जैसी अप्रत्यक्ष लागतों को आसानी से किसी उत्पाद या सेवा पर वापस नहीं देखा जा सकता है।
  • इसलिए, व्यवसायों को इन लागतों को प्रत्येक उत्पाद या सेवा या मोटे तौर पर प्रत्येक लागत वस्तु के लिए आवंटित करने की आवश्यकता होती है।
  • लागत आवंटन (Cost allocation) एक ऐसी विधि है जिसके माध्यम से एक व्यवसाय विभिन्न लागत वस्तुओं में अप्रत्यक्ष लागत (indirect cost) का आवंटन या वितरण (allocates or distributes) करता है।
  • लागत आवंटन के चार भाग हैं:
    • लागत पूल (Cost pool): यह कुल अप्रत्यक्ष लागत है जिसे लागत वस्तुओं में आवंटित करने की आवश्यकता होती है।
    • लागत वस्तुएँ (Cost objects): पहले परिभाषित।
    • लागत चालक (Cost driver): कुछ विशेषता या विशेषता जिसे हम प्रत्येक लागत वस्तु के लिए माप सकते हैं।
    • आवंटन मात्रा (Allocation volume): यह सभी लागत वस्तुओं में लागत चालक राशियों का योग है।
  • लागत आवंटन के चरण  (steps)इस प्रकार हैं:
    • आवंटन दर निर्धारित करें (ओवरहेड दर कहा जाता है): ओवरहेड दर आवंटन मात्रा से विभाजित लागत पूल (cost pool) में राशि है।
    • लागत आवंटित करें (Allocate the cost:): प्रत्येक लागत वस्तु में लागत चालक इकाइयों की संख्या से ओवरहेड दर को गुणा करें।

राजू थेलावाला के लिए लागत आवंटन (Cost allocation)

  • हमने पहले देखा था कि चाय और निंबुपानी अप्रत्यक्ष लागत हैं जो राजू  करते हैं।
  • वह चाय और निंबुपानी की लागत को बेचे गए फलों और सब्जियों की लागत में कैसे आवंटित करता है?
  • आइए लागत आवंटन के चार भागों की पहचान करके शुरू करें:
    • कॉस्ट पूल (Cost pool): मान लीजिए कि वह एक दिन में चाय या निंबुपानी पर कुल ₹20 खर्च करता है।
    • लागत वस्तुएँ (Cost objects): राजू के पास दो लागत वस्तुएँ हैं – फल और सब्जियाँ।
    • लागत चालक(Cost driver): राजू अपने लागत चालक के रूप में बेची गई कुल किलोग्राम लागत वस्तु लेता है। लागत चालक बेचे जाने वाले फलों और सब्जियों के किलोग्राम की संख्या है।
    • आवंटन मात्रा: यह बेचे गए फलों और सब्जियों का कुल किलोग्राम है। बता दें कि उसने 10 किलो फल और 15 किलो सब्जियां बेचीं। तो आवंटन मात्रा 25 किलोग्राम है।
  • ओवरहेड दर आवंटन मात्रा से विभाजित लागत पूल की राशि है।
    • 20 को 25 से विभाजित किया जाता है, जो ₹ 0.80 प्रति किग्रा है।
  • प्रत्येक लागत वस्तु को आवंटित लागत:
    • फल: 0.80 गुणा 10 = ₹ 8.
    • सब्जियां: 0.80 को 15 से गुणा करने पर = ₹12.
  • तो ₹20 की अप्रत्यक्ष लागत फलों के लिए ₹8 और सब्जियों की लागत वाली वस्तुओं के लिए ₹12 के रूप में आवंटित की गई है।

अगर आपने यहाँ तक पढ़ा है तो आप  निचे दियें गए Assessment Exam: Understanding Cost Structures|TEC असेसमेंट नं. ०4 लगत संरचनाओ को समझना  (TEC Assessment Exam Answer Key 2021) बिना देखे टेस्ट दे सकते है, टेस्ट देने के लिएँ यहाँ क्लिक करे 

TEC Assessment exam No 04 –Understanding Cost Structures असेसमेंट टेस्ट नं . ०4  लागत संरचनाओं को समझना

असेसमेंट एग्जाम के प्रश्न और उनके उत्तर

प्रश्न क्र. ०१ : _________ is the monetary value of resources, like material, labor, and overheads, used in the making of a product or delivery of a service. _________ संसाधनों का मौद्रिक मूल्य है, जैसे सामग्री, श्रम, और ओवरहेड्स, जिसका उपयोग किसी उत्पाद या सेवा की डिलीवरी में किया जाता है।

  1. Inputs इनपटु
  2. Receivables प्रावियों
  3. Inventories सचूी
  4. Cost लागत

प्रश्न क्र. ०२ :Direct vs indirect costs are based their association with different cost objects. प्रत्यक्ष बनाम अप्रत्यक्ष लागत विभिन्न लागत वस्तुओं के साथ उनके जुड़ाव पर आधारित हैं।.

  1. TRUE सही
  2. FALSE गलत

प्रश्न क्र. ०३ : Costs that do not vary in the short term, regardless of changes in output levels, are called ________ costs. वे लागतें जो उत्पादन के स्तर में बदलाव की परवाह किए बिना, अल्पावधि में भिन्न नहीं होती हैं, उन्हें ________ लागत कहा जाता है।.

  1. Direct Cost प्रत्यक्ष लागत
  2. Indirect Cost अप्रत्यक्ष लागत
  3. Fixed Cost निश्चित लागत
  4. Expired Cost खर्च की लागत

प्रश्न क्र. ०४ : Retail companies like Reliance Fresh, D-Mart, Big Bazaar have __________ to a __________ degree of conversion. रिलायंस फ्रेश, डी-मार्ट, बिग बाजार जैसी रिटेल कंपनियों के पास __________ में __________ डिग्री रूपांतरण है।.

  1. Low to Medium निम्न से मध्यम
  2. Medium to High मध्यम से उच्च
  3. Low to High नीचे से ऊपर तक
  4. High to Medium उच्च से मध्यम

प्रश्न क्र. ०५ : ____________ the key determinants of the cost of goods sold (COGS), which appears on the P&L statement. ______ बेची गई वस्तुओं (COGS) की लागत के प्रमुख निर्धारक हैं, जो P & L कथन पर दिखाई देता है।.

  1. Indirect Cost अप्रत्यक्ष लागत
  2. Fixed Cost निश्चित लागत
  3. Expired Cost खर्च की लागत
  4. Product Cost सामान का मूल्य

प्रश्न क्र. ०६ : __________ is the cost of any material directly used in the production of the output. __________ आउटपुट के उत्पादन में सीधे उपयोग की जाने वाली किसी भी सामग्री की लागत है।.

  1. Expired Cost खर्च की लागत
  2. Product Cost सामान का मूल्य
  3. Direct Material Cost प्रत्यक्ष सामग्री लागत
  4. Unexpired Costs अनपेक्षित लागत

प्रश्न क्र. ०७ : ________ cost includes salaries, bonuses, insurance, pension benefits, earned leave paid to the individuals involved. _______ लागत में शामिल व्यक्तियों को वेतन, बोनस, बीमा, पेंशन लाभ, अर्जित अवकाश शामिल हैं।

  1. Surplus अतिरिक्त
  2. Direct Material Cost प्रत्यक्ष सामग्री लागत
  3. Direct Labour Cost प्रत्यक्ष श्रम लागत
  4. Unexpired Costs अनपेक्षित लागत

प्रश्न क्र. ०८ : Cost allocation is a method through which a business allocates or distributes an indirect cost across various cost objects. लागत आवंटन एक ऐसी विधि है जिसके माध्यम से एक व्यवसाय विभिन्न लागत वस्तुओं में एक अप्रत्यक्ष लागत आवंटित या वितरित करता है।

  1. TRUE सही
  2. FALSE गलत

प्रश्न क्र. ०९ : Costs that vary with the output levels are called variable costs उत्पादन स्तर के साथ बदलती लागत को परिवर्तनीय लागत कहा जाता है.

  1. Product Cost सामान का मूल्य
  2. Direct Material Cost प्रत्यक्ष सामग्री लागत
  3. Variable Cost परिवर्तनीय लागत
  4. Fixed Cost निश्चित लागत

प्रश्न क्र. १० : ________ costs are those that have been completely consumed or the benefits from which have been received by the business. ________ लागत वे हैं जो पूरी तरह से भस्म हो गए हैं या वे लाभ जिनसे व्यवसाय प्राप्त हुआ है।

  1. Expired Costs खर्च की लागत
  2. Unexpired Costs अनपेक्षित लागत
  3. Direct Costs प्रत्यक्ष लागत
  4. Indirect Costs अप्रत्यक्ष लागत

TEC Assessment No 4 UNDERSTANDING COST STRUCTURES, Question and Answers with Explanation, CSC, TEC

Takniki Duniya

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