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x'G5g\ . s'g} klg Joj;fo jf To; cGtut{ s'g} ultljlw
z ug'{ cl3 pQm Joj;fo jf ultljlw Aff/] a'e\mg' kb{5 . s[ifs
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ahf/ ;DefJotf, pTkfbg:t/, ;Defljt vr{, k'FhLsf] cfjZostf,
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Joj;fo of]hgf elgG5 . s;} s;}n] Joj;fo of]hgf (Business Plan)
nfO{ Joj;fo l:sd (Business Scheme) klg eGg] u5{g\ . o;/L Joj;fo
of]hgfnfO{ s'g} pBd jf Joj;fosf] dfu{lrq (Road Map) tyf k/]vf
(Blue Print) sf] kdf lnOG5 . Joj;fo of]hgfdf slt kl/df0fdf j:t'
(Product) pTkfbg ug]{, j:t' slxn] / sxfF ljqmL ug]{, nlIft u|fxs
sf] x'g], pTkfbg nfut slt nfUg] xf], ;fy} k"FhLut nufgLdf
slt vr{ ug'{ kg]{ xf] eGg] h:tf ljifox pNn]v ul/Psf
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ul/Psf] 5 . s;}n] o;nfO{ a}+saf6 C0f lng] k|of]hgsf] nflu
agfpg] u/]sf 5g\ eg] s;}n] j}wflgs btf{ (Legal Registration) k|
of]hgsf] nflu o;sf] k|of]u ug]{ u/]sf 5g\ . tyflk, ;lx dfg]df
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ul/Psf] x'G5 . o;sf] cnfjf, ;DalGwt pBdsf] jf/]df 5f]6f] ljj/0f
klg o;df ;dfj]z ul/G5 . t/sf/L v]tL Joj;fosf] pbfx/0f lnP/ Joj;fo
of]hgfsf cxsf] af/]df cufl8 rrf{ ul/Psf] 5 .

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Joj;foLn] lgoldt Kfdf ahf/ cWoog ug'{ clt cfjZos 5 . ahf/

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3000
223979.5
257879.5

tflnsfM & k'hLsf ;|f]tx? *

kl/df0f-?=_

k|ltztdf

207879.5

80.62

50000

19.38

257879.5

100

*dflysf] tflnsf &

pbfx/0fsf nflu lbOPsf] xf] .
nufgLstf{sf] :jwg-Equity_ / a}ssf] C0fsf] cg'kft km/s x'g
;S5 .
12

Tfflnsf & n] v'b ;DklQ / C0fsf] cg'kft b]vfpF5 . jflif{s

Aofhb/ !% kltzt dflgPsf] 5

d'No lgwf{/0f
s'n aflif{s nfut
Aofh-!% k|ltzt_
x|f; d'No
v'b aflif{s nfut

257879.5
7500
5363

= s'n aflif{s nfut+Aofh+ x|f; d'No

= 270742.5
s'n aflif{s pTkfbg
^*)) s]=hL
k|lt
s]=hL v'b aflif{s nfut s'n aflif{s pTkfbg
t/sf/Lsf] v'b nfut
270742.5 ^*))
#(=*!
k|lt
s]=hL
k|lt
s]=hL
t/sf/Lsf]
v'b
t/sf/Lsf] d'No
nfutd'gfkmf ? !)
$(=*!
gfkmf / gf]S;fgsf] lx;fa
of] lx;fan] Ps cfly{s jif{ leq pBdJoj;fon] slt gfkmf cfh{g
uof] jf gfS;fgL Joxf]of] elg bvfpF5 .

gfkmfgf]Szfg laZn]zg

(Profit And Loss Analysis )

s'n ljqmLaf6 cfDbfgL M #@&,&)).

rfn' vr{ M -sRrf kbfy{ vr{ k|ToIf hgzlQm_

M -60701 + ^^,$))_

M !@&,!)!.
;fnf vfnf gfkmf = ljqmLaf6 cfDbfgLrfn' vr{

13

= #@&,&))!#&,%&(=% .
= ?=!(),!@)=% .
l:y/ vr{ M - cGo - lz/f]ef/ _+ ck|ToIf hgzlQm+x|f; +Jofh _
=

- *^,$))+ 0 + %#^# + &%)) _

= ((,@^# .

v'b gfkmf M ;fnfvfnf gfkmf l:y/ vr{

= @)),%(( ((@^#
= (),*%&=% .

jf;nft (Balance Sheet)

Tflnsf * M jf;nftsf] gd'gf
laa/0f
s_ ;Dkltx?

/sd-?=_

:yfO ejg
;xfos ;fdu|Lx?
kmlg{r/ / lkmSr;{
gub df}Hbft
s'n ;Dklt
v_bfloTjx?
nufgLstf{sf] :jwg

!#!@%)
$(#)
!^%)
@)$!%@
#$!(*@

a}s C0f
afsL /x]sf]
sdfOgfkmf
s'n bfloTj

s}lkmot
* xf|; d'No s6\6f
ul/Psf]

@#@&&
^
#))))
&(@)^
#$!(*@
14

jf;nftn] ;DklQ / bfloTjsf ljj/0f k|:t't ub{5 . ;DklQxnfO l:y/ /

rfn' u/L b'O k|sf/df ljefhg ul/G5 . ;fdfGotof l:y/ ;DklQ
eGgfn] o;sf x|f; sl u/L ;s]kl5 / Joj;fopBd ;~rfng k'j{sf
vr{xsf] nflu /sd 56\ofO ;s]kl5 (Amortization) x'g cfpg]
aflif{s d'NonfO dflgG5 . rfn' ;DklQsf] kdf eg] sRrf kbf{y,
k|lqmofdf /x]sf] sfd, pkef]Uo j:t' (Finished Goods), kfpg' kg]
{ /sd / ;fydf /x]sf gub cflbnfO lnOG5 . o;sf cltl/Qm gub k|
jfx (Cash Flow) sf dfWodaf6 hDdf x'g cfPsf gub ;l~rlt klg
;DklQsf] kdf b]vfOG5 .

bfloTjx
bfloTjn] sRrf kbfy{sf] ltg{ afFsL /sd, tnj e'QmfgL /
pBdJoj;fosf] cGo nfutx, C0f, nufgLstf{sf] :jwg (Equity) /
gfkmf gf]S;fg ljj/0f (Profit and Loss Statement) sf] cfwf/df
afFsL /x]sf] sdfO{ (Retained Earning) nfO{ hgfpF5 .

kf/ljGb'

(Break-even Point)

kf/ ljGb' Tof] :t/sf] pTkfbg xf] hxfF Joj;fon] gfkmf klg ub}
{g / gf]S;fg klg x'+b}g . csf]{ zAbdf, ljqmLaf6 k|fKt x'g]
cfDbfgLn] s'g} gfkmf ljgf l:y/ nfut / kl/jt{gzLn nfut
p7fpF5 . kf/ljGb' ljqmL / kf/ljGb' pTkfbg:t/ gf3]kl5 dfq
pBdLn] gfkmf sdfpF5 . kf/ljGb' sd x'g' pBdJoj;fosf] nflu
/fd|f] x'G5 .

kf/ljGb' k|ltztdf M
-l:y/ vr{s'n ljqmL /sd rn vr{ _ X !))
= -((@^##@&,&))!#&,%&(=% _X !))
= -((@^#!(),!@)=%_X !))
= !%=$) %

15

kl/jt{gzLn nfut(Variable Cost)

pTkfbgsf] kl/df0f adf]lhd 36a9 x'g] nfutnfO{ kl/jt{gzLn
nfut elgG5 . kl/jt{gzLn nfutsf pbfx/0fxdf sRrf kbfy{,
>lds vr{, kfgLsf] vr{ cflb kb{5g\ .

l:y/ nfut

(Fixed Cost)

l:y/ nfut pTkfbg kl/df0fsf] Pp6f lglZrt :t/;Dd 36a9 gx'g]

nfut xf] . pbfx/0fsf] nflu, ef8f, sd{rf/Lsf] tnj, 6]lnkmf]gsf]
ljn cflb l:y/ nfut leq kb{5g\ .

nufgLsf] k|ltkmn

(Return on Investment)

of] s'g} klg Joj;fodf nufOPsf] k"FhLaf6 k|fKt d'gfkmf jf

cfDbfgL xf] . csf]{ zAbdf, nufgLsf] k|ltkmn Joj;fodf hf]lvd
lnP afktsf] Ifltk"lt{ xf] .

nufgLdf k|ltkmn = -v'b gfkmfs'n k'hL _X !))

= (()*%&=%257879.5 )X !))
= #%=@# %

nufgL lkmtf{ kfpg] cjlw

(Pay back Period)

of] s'g} klg Joj;fodf z'df ul/Psf] nufgL a/fa/sf] v'b k|

ltkmn k|fKt x'g nfUg] ;dofjlw xf] .

nufgL lkmtf{ kfpg] cjlw s'n k'hL nufgL v'b gfkmf

==================
==============

lgisif{
16

dfly lbOPsf t/sf/L v]tL cfof]hgf ;~rfng ug{ ahf/, pknAw k|

fljlws 1fg, ;Lk / ljQLo ljZn]if0fsf cfwf/df ;Dej b]lvG5 .
hxf;FDd ahf/sf] k|Zg 5, tfhf t/sf/Lsf] dfu lbgfg'lbg a9bf]
5 . t/sf/L v]tLsf nflu cfjZos 1fg, ;Lk klg cGo pBdxsf]
t'ngfdf Tolt w]/} hl6n 5}gg\ . of] Joj;fo s[ifsxn] t/sf/L
v]tL ;DalGw ;fdfGo 1fgsf] cfwf/df klg ug{ ;S5g / olb yk k|
fljlws ;]jf6]jfsf] cfjZostf k/]sf] v08df lhNnf s[lif lasf;
sfof{nox?df uO ;DalGwt ljifosf k|fljlws;+u ;Dk{s ul/
;/;Nnfx klg lng ;S5g\ .
o;/L t/sf/L v]tL nufpbf nufgLdf k|ltkmn ;d]t /fd|f] b]lvPsf]
/ k|ToIf sfdbf/ ;d]t cfkm} x'g] ePsf]n] pQm nufgLdf k|
ltkmn ;d]t a[l4 x'G5 .

17