M.COM. - II YEAR - msuniv.ac.in Year - DKL24 - Cost Syste… · D.D.C.E M.S. Universify DCE 24 6r...
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MANONMANIAM SUNDARANAR UNIVERSITY
DIRECTORATE OF DISTANCE & CONTINUING EDUCATION TIRUNELVELI 627012, TAMIL NADU
M.COM. - II YEAR
DKL24 - mlf;f tpiyj;Jiwapd; mikg;Gk; kw;w
JiwfNshL mJ xUq;fpizjYk; (From the academic year 2016-17)
Most Student friendly University - Strive to Study and Learn to Excel
For more information visit: http://www.msuniv.ac.in
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D.D.C.E M.S. Universify DCE 24
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D.D.C.EM.S. University D{E 24
oSlDudD'fitatarqD$s, tonpJ6 blearrleoren 6st$pi{r6in urEieerfiuq (uont*t}utron) 6reo,ue;qgr*.u"rrfu*orfiu' leii Gcnuun$t ajlpuanr* e$orneoiigrb, $rsl6 fircuqeryg&6prir e*ehm 6ig,rii,.i.e** s$im.&66rpg.unireeifh-rq urpr& Grnra5eg*qg +fiuire $i(s*qg,"nfi,r,refu gr6syr, gi}_.ib $n_+*:rig .#*ul olilu@d:.udranfludlaSlg$* onpn& 6lealqa6oen& as$pneb $a:ru6 o,o,rrsr p.*u* (s,*se:r:; di*-nu&(s,b.sorsgoro, gi,r-ii66e*roir3urt$ erociru:ro
er----*.' ';)4*u \'6'(Iisr$:
=S-V=F;rP$ = erltpluoneulV * onglrb 6lsalqF - onprn& OealqP = $leunurb$auu oflfiucrortprol e08prb (profit volume Ratio)
'6lamu osfiuororg'lmol crlldprb osfiuoanlg6 udrasrflu$pq6 c-ehsn Glpnuiio:u anroi,o()dpgi1,urircofiuq
o0fuolqrurfuceifluq
nSl$uonew - 10r@6 Orarol
= o06uol6? - ong;tb 6learsrr(oR)
'!'-r- x 100o$prrnqn
$axu crllfruoran g[ffq o5l6p,b 41169 ggoran$$ctr $tarm,,u6rrugltb Spraror a'u@&p6.crSlgruarrern' rongtril'6leompeh;'sriraafr&r.| qgdurgehgrtbGgqq os#gn6*nglrur+ ior&rolsncb$raxrr;sdlpuanang{ena1 allsp6 creirorn onfluaqunl g[enq rouu$fg2rrb gcirpnag po.kgroiirgib. *ryalg aspuaocurer$enoruSlgtrb' onEtrb Oeaxrllgllrb ronpptb Eto6gn6$ [email protected] $rornu dprq,* **6,,0{ afld,rir on,,u@rb,ar@6glri,enu@ e
aSlpuanan q1. 2OOOO
ongri Oearqosir g. 15000
$larnu oSlfuanan .9,1dr6{ oflgg6=20000 - 15000
x 1OO20000
= ZS%g.' doar6urrideh $ronu rr5rfr.rmor o.dr.,r o,prb 6,gfi6pn6b g., gdn$uu o*puoren&g
''efuorenal $laxu6 orgib octrgtb' g(D c-*r.,:,"i. Eil;; ra'Lu errhen o$pumar g{dro{ $.,&6Gorairn@rb crehuanggrb aain@r$q{i6 EurgI,b.ailpucoan - on61rb 6leorol = ur6reofluq
1b
-
D.D.C"E M.S. University DCE 24
(64e)o)g)
Sa:nu eg$uancn gtmq se$&Prbe:ll$i"lmrss' 7
100
iii6ijeltSJ)
Sa*rurb + unqx* *ee,:E * ur***rilui4
StA gdtu$uu oftgrum:m&g Sarnu6 sairrSrs'+*s gr1p6iT urilcaflrlanr:
$errnu d!$u*rear *lt,ffiai o$l43'i
:i
*+*: *,* 1 u!q.i,,.=*:r.a.., ij:.j.i{:i:ii,-i:$-*'Eltsia=** 'oic,F::e es*-'sr,a;:: +scg'aeo $s:lur# .jry+*l$J1.' t-':":--
,5+=:';.*.a14':.-:.
a$$g1+L=ri*:]: *
S,*:r- ai1lu**u-*;; *,i,i-+j *r$#g# *C ""'e*i$::me; flF-,. :,ajit,G+i:
r,>rpnS G+s.rra: 55. 2 5i$G
$'*rurb ?40
= 40000100
= 25000
15000
*drasftuu * 10(1000 x
s$+68: r*rpnd'Gla*e'!
$a.lnurh
r.rdieaff.*ri 866lpers: a$Su*-reu caisr@L$r+&s r:r6rsaflusru $larnu oflfur,an gqme; a9*pF$oue
a.rE*e Gaem@rb. 96, G**airrr-*ui-r- $*nurb Gupr srl!$uel6ui ,651ls{ aa&n$l$+*6& *r:ng;
&-;,:s,xn*a*ur-r-- $*:ru$;a*gq*l *up:t$ Ge'nr*rnzurqil e*L-q urfu*sfluq oorim@r$rg$Sl **ffiS e?'r:; *Sg:u**c:
-Sisrfi ; a,i*+ gp5r* tu,5'iry- *s'l+,in$,ro.
*t:is*9,
'l6s}l*iij er:r:iri+,ii $e*r.uo r. L*iIFll'& 6+a:*'6
u#,rlu*rrs-,. =$s,*:iu,=lipr-rs*ar {*rs4 st&64t*
cr$Fesi"ssi$ +
$r++riu c*i$lrmar: *r{#I6t{ er*Sg6 25%,
'g16s?i*t l &u*iorqu: *$ril6 g. 3S,ri*0
77
-
D.D"C.E M.S. University DCE 24
ronpn& 6lcon1g. 2O,OOO
nil$ueoan?
30,000 + 2O,O0Oofrgruorar = ------';;-------x100
= qg.2,O0,OOO@ar:.rpir-rb &;nrrp flsx ugrirr-rrirq gaeilol5t orgormir 6lcem0er corniSeosr ug[runrirq @reak EvenAnaiysis)
$tts S&6uml$$rh c$$uerron gqsnq $o,:nu pLurb Sr-**n $aaa#loi: grpop $eoaru gil-ro Ser,sorpS**; c$)p'-:man neirdGprro, Bdrir 6)nn$g cr5ipusnm, 6lur3frg 61ee*atg:rg ,rLo:3n& Se"g,b.*{Sr6.trgd.Sa:nuglrb SCI&*n6, pr-r-rglib $&atangir. g46n6 gr-urb /,ps"sp $eoo.* ci.rlnr.g SounuLr grf:rIl*,-5n$*": ceitrEl s*pa:rrb. ronglrb *eara$6 trtours uf*:e#!uq $qg.igioncu:r*.r gara-rg $alr:i.r gii-irb $cUa:rpilannt erch$Ggrnib.
tsa:ru'rb FLi:rc Sdlexp e8pumar fom :rorpn& 6lea:q
; -*-- ----- x 100$o:nu afi$uenan g4f,ra{ a6l$g6
gpuga6rlch nrru puurb $ei:olrp Senat :
onpn6 6lEamr
gq gl;a}S6i,r udraaftiqa@$gniranr-@ 5
on6n Gleaiq g. 5O,000
Slarnu asfruanar glff'q a$ip6 20%
$iarnu gr-urb $tanxr $o>eu ?
Sro,;ru pu-ur.b ge'carrg 8o,,* = ::-t-t-l- x ro0?o
. gi.?"**,OrJc
#"8 i$fls*sm.$$# &*dde:6":,s:;r$t: -l-iiiiii.'*rrii,i:.i$ii,'{ S,,;+ru *,*..,;.rr,..ri,:$:: S*i:rn, *"*,.p*m., gl ur g;*nuriio*r gtffi ai fi*i arg in of s:i ii: ty ] s:o{ir*Sg: n ib "
I8
-
T}"D.C.E M.S. UniversitYDCE 2{
unganiq osfua*eur &l6ra"l = a-eduroro o$Suaoar - $laxu guu6 $tanrnp crllfruananet@iigttlatrr-@ 6
cfilfuonar g. 5O,O0Congt6 Glearr; g. 30,000rlnpn 6)earq g. tO,O00d $aainr-orf eop soror&8@a.
t, udreafluq, 2. $arnutb, 3. iilarru o0fluanan tcro{ ofldprir, 4. eo$aoal oilfruanan,5. oflfuororu5ioh urgtanur.{ etcrTo{, 6. ollfruaoon q5.80,000&g $ornurb, 7. g. 25,OOO $alnu6nr-r- Ganedmqru srllsueosr? 8. $ataru& g. 21,0OO gtU,ig,b GunE e$l$uerrcrn unEtanriq6l;6nei?
a$fueoar
(-) rongrb Gleorotradi
(1) u&aaflurl
(-) onprn& Gle*opeit
(2) Eaxurb
3. $arnu eiSfuonar epro{ oflAprb
20000
10000
tooo0
20,0o0
= "----- x 10050000
4Oo/o
10,000-----;- x 100
40
9.25,OO0
50,000 - 25000
qg.25,OOO
= 50000= 30000
[udreafh.rq * loolI aSlfucaan J -
4, cofleno ofilfuo:er
l- onpn& Oeatol ILE*r",b / "n"rtr9l8s'ij
=
5. oflfruanor uitslarut.l lcrroi ==
(c-efnoro erll$uooew - oocnr$anor aflfuanor)
$aru efl$uellon FrI6.l c06prbC $arnr-lb = aSl6uasr6t x
100
19
-
D.D.C.E UI.S. University DCE 24
= udlaifluH - nrpr Arclcl. goxuto40
utircofrSq = SooOOx * = 32000l0
(-) nnpr Aror)oi - 1,0OOO
sauurb = 22G0o
?. Gugluii:u Ga;airrqilu e$$ues*r dxs?aai
$arrurb + rerpa G"*o*;E +-?---:--; --*-------- x 1**
Slaxr.: a$lit:ty 4ltsrG{ ol4grb25,GOO + 1O,000
40
35,OOO
= ,------- x l@4A
= q. 8T;SOOf;. u:rg!e,:uq sfipruerion aprci =
$amu&
Ba+,nu srSfiuan* ;or6i{ agdprb
21,C00'j :--:*--- x 100
4+
= (3.SZ,5OOerSi$A6*r*O r
aS$ uarar 2OSO g,nl,ga$i?
*Bfumor *$m* **g g*rE;*g g"aory]ar{rbirrs,696ir $fh}{g 6irgu&g g. 1 g
Gpre6 *.a$i agarg gei,rgrr*rg q1.e
$rpiro 6les.1q F) geir6r*g g.ars*pn Gcrarq g.lC,*eS
GutS*: aeim- ofieugrirsofla5lOfig S$ arqguaifanc *iainSG4"
20
-
D.D.C.f, M.S. UniversitYDCE 24 i*
1. $arnu afitrSuoeur 4garai o$8grb?2. co$maro$fiuomr(grplqceflgrrb,qD,LsnE$6)
gdluq:
o9fruoran, ung!6 6teah1*qfu, uriraa{luq$olel glchqlrb Ggi o!&p$$ar r*nguoprtil*psp$$al
$soru o$$utrcur {ffal alsp$c:p, Glerchamro iE Gulr& g{d}s}S! @F 1oo0o0 'on* $tD$pngllb g'refua}$i
g{6ugc6rflal B@ #ate gsi;a:g; ICCOOO 6r5e;g&grb goi'rgnaiiSach $q9rigrb. t$p awr&*d: 919g{aidB6ilr osurriie,orm& GtelrnfurG $r*nu el5i$uaoar gsnoq s.$&grb aein@Gqd,eiiu@SpE. gmiu6lungeit,
Gu r+**,e51 $er:aiaair ur gurb Ges:a;aeir ei{S15.
fir*r*gl ,"*rg3ra Ssr+*4sdc = {**s.i,*,-;',.:+s* + it5full*ait + urg:i 6}*u:q}set$uomr = 411rargrb G*emlceir
gea'ru6iungeir - 1SGgrqd*"a5i =. Irong6 Gl**:aa = 4
FA= +>'J
rri&sc8&t{ 10:?r '
1. $e*ru a$puwrm g4ffiq a$serb i "f i lfn
= ,;;
z. *oganar cfru*cn gundd: = 13:l3i- x 10825
= 4*,e$Ctr,npe O+a;sr1
,g{*}ga#ls)g qE [s]air ur&:*sdL*4
:,c,cco= 3S*0 44a:ga*h
iU
stsi!6:Fr
s*Smsr: c$l$";o:ar 40COC------;----- F F*r----=L00Q.gialt$s{h
B& "aq*, eh *Egru*ryr a9arre,r 4e
$etnu gr--uib Sx*x *ra$ma> r.r1g'-:uai:a$$r. #**ds!L* n-glrrs*s*$d; Sp*rons Gpe'rfiegresiSnmri,suu$Spg.
21
-
D.D.C.E M.S. University DCE 24
g@ol6i,I Guonn ollrununqrb 6lau#eirpn.in. g
-
p4.5. flniversiq" DCE 24D"D.C.E
60000
s5000
soooo.l
i
psoo'; ji
N
ri+0c*0 i;-tLiJI-. -:nnr'i .Ji-rvvv Iatvl
/ 6iron$p g4L&Gd$lrrr,sr)
g\:ooooq'$ ,rooo6
?0000
15000
100r)0
s000
'Angle of Incidence
B.E,P.
onpn& Qs6l)6:i
-"-*'0 500 i000 1500 2000 25ii0 300C 3500 40C0 xP\ ) I
Ox g.=$i*iO *,*g:uel:;..ir "3;o{iol ;qsr,dfli 19$rieuuu$sre:I$r.
cV 4rAS#s,: ..5'1r..,&*s$)cnsrltr;1:''
r$lr,l,:.ase,'u;i: o$ri.1'e: {*i,&.r-.1,,r''-$-"ia=g;. i;riiI,ri, Qs*orq s*:sJlr $eerotrailgX*: iut Sr''L!&},$13i.i*gnt*
{+,r;--.txll.- +-",$1,1 ri:,;r.Si*1 ;i; #:";.1,i..S:6i13,3.CI*..*:gl $xr,:5;-r*-:i,$$*:+*1";rltr!}:,';'rt;;,g5:11ril-.$rl',wri-Er
an$a6ib lri{*c**ifi*,,?;^; -:+}r+.,ftu*s,:, $}i;rerirtft; &+rerryta',4*i cz$*{$r*sin.6*w. {.l*eg"le r:f incld*nce} S'W
a&]rfl$aranrtb, rygunilsarare'rb *orri=$,ui. i"$$g Erur*zrBf.*+v *a,a**arr* *mr,r*pitr* "HiS $guruew$$rin
$ta:rr.r6 mu-G& Sp*r* s*io.roft*i"a GpE#}p#.G*nomrrs gpr*u-ipr* s
-
D.D.C.E M.S. University DCE 24
genporrl6ol6' sfil:fioreru;$$o$prelBtamurbrrr-@rb$D5irgldeisnaalrb$6idpsndqCIt Gsnohonax&.
ggp Cenmrgpro afiu@dci,rg! Gogitehor r.rgg E*oos*FE*,, g*url"g ;*",_";;ild,;;.So:nu Suut* $dlaxr Sorou$o$lq;lgl x gae*&g Geiri*r.rugrb Gpicsn5l Zcoo 64aldo ***J*Bte
_z1oe s{ffd",
Qarnu suuib gr*sonp gt* erei,,Er trt]uurr-*- ,*oI pi,_i g,d,r;;
'qoireflu5laslgEgr y iF#pg sanern*auru@rb Gsn@ g" soooo&s Egwe g,in usp#. Egi sarnu pLr_rbSoax $aneo a{iguo:an rStor'.i g. 3OOOGg$al gaguuoarg& $di&Clpergp-&ao8m e$$uomr g;firo{ $exurb ugdn:nr&q
afifueesm l6IiE, g4r-&ea$cTeu, $atnurb Slana: qp6iryf6in Ggruirdimm o5lsnrige,Ggg;ue+do5'zu : eislrlusr'5E igi6F+ - s-ertr;.:ib r-;gur--,r,*r.x frs::L!,,,$i!._ S,i.o l,r*ixg:;,:., gr*ur=-*tlo*fGl5irl*#qee;iilrtS?*J- g;L-***tes.,a: e-a;u$$ *g;e'no;a";* G:J.ri,, ,r.., . . :,:, :: :,.:l-*- ;'ii::r$,..3 $iiir:..::r:.r,,:-:L"-r ,,;I, ".r.;'gpi$ r.p+.,1 ; ;
s+,:g:r'*fi"-u i-.rcueiiE-i$1+i: ,aeirreil gra; tsug -*;r. r-..j ..,a.-::: ..f 1 .,;;;.:1,;.5;.,3 gfi**n-.;r-_.J-i:+ri r;i$r.rr*ee'S!rl*E- 64r-*esS** a-pus!$ ,{s,T+l $s,:;r: r,,,: r .: .i.,, ir ;,_:2i,.}6?;A -eii**e$.s.$='r:e;+e"i*' i*;rgur-'$*sr'a-fi gq6r*egr. srlipusotr .!ii: ; ;i;r,; * *"**s e-ripus-,-s* e\1r.,,g-Grgiisei6lr6ii $lc*rui* css egsr*+ *e,grb {*6r}i*l g$ sd, . ,,;:.?n+l_ir;},. iiL!# ;$puraen iier;:i.iri:*ro!:*en*4 ror$prir Gper*: **hr:mg 6,:f*u-r S*g W*rpr ,;; .gi;:;;,,,13 r fig:, ,*-im,xr **,U* ;;*;.,S*:air-,@til.6mou,rrei: &6g.gretrrgl srresfiesrflci]E 6]prudrq i.rr{;;.,*r -*,,$i,+*. .gaJr,, Gsu,,ruq6. Sur:nu$t'-'*rsa*g1;*grir lirl4'rrurorprgri. ssg spneseir Gprur '1 , ;;,::s . =, r.r-=rt* ,$o;ru gr_u.3 auciruari@$orra) g*Su:uu$6
er@*;Sxrlrild-@ e
a$l$uowr
@anu6
ererin@r$ry&e :
1. $lamu *flpuerrm gqaral ofilsprbE, ur6rr&.ibaloi3 $*ru pLa-rb $sbax eoS*nal a&$ueoen+" rJ;igenu{ ailg:ueoar gris,i{ri (t erg flr(SLSdN)'({$s{ilu:
Sa':iu iru-r--rc Sld;e.''rr esisr-ranm*16 S.ogtsrr* r-s,';rr-;,r,i,Sm ud,s,srpuq +ls6i*.Sr+:rup$o,3i#i-oinl''e!Sfi'6 Sg*g#.$sun;-r *a$iprLr*rec S*erre.i *il&p& eeitrr!:*qeee {s,,q} i*r;i!aii$i*r- u$}Su-uuu,*, q61iaiin**#L-'erm:ergiib fie*i:qri:
"g,ig!iu.iu:-lt- Gamier$iea. ryg+: a.:gi- u$q,-.**; ,b.g*.i;;,:,..$;s*lur:i e*,gi_$$i*'
*Slgrururce 'g.s0*fiG g$+$l$E.;6heng. $:redrr:r-:rrrb o.i1g,* ss*:u.* ipgai: au6r* $|mr*gsn.r,p *r*;. ,;;;"=6s#$s;r*:gr'Sol s(*g,*J 6d!$uff6n g. 3oo00gii6n6u silr-j!--i=.. urtua;siii*i-i *..e{grh. sr6}ensi,:giirai: $a:nurhtury GoremG)d ndnprcb a;iirGreersm unpr* 6learla1a:ir sfidi*Ll*uur_rqg&,6. **;rJ;;;;erllpuernon 44arq di6prb o$$r.rcran qB. 3OOOO. e{trsh. unfuerfluq 6. 1S0CO. SSg csur_+eenerg 6enaiur@
lrb *r6r-rb
50000
5000
r&o all(it_to
80coo
20000
24
-
rorprti 6lea:q
glFot or@r- oOfiuonoruSlil SCIB gl
D.D.C.E M.S. University DCE 24
eqfl&orjur-atnrb.
o5l6u5o6u? tqto{ er5ldprb Glgflspnrfu gltrcfu or(Dl- osfuanan&g uriraafiuq aon&dr-alrrb.urir oaflurii a5l g$ gl $elr up 6Ds& a S$ pn eir ron p n8 6leoraleeir I ouo-(g rb).
SroxuonfiumaretcT,qeistdprb= #:1-:::-9-T:-1: x 100gf$arflBau uuu er5l fr ua*ar
15000
= x 100=50%30000
= urfuaoflfiu Sler:nud
50udraafluq = 50,O0Ox -:- = 25,000
100
a$i"a: $loxurb = SOOO
rorpr 6lcam1 = 20,000
2O,gOO
$exupur-rirBolampo0;fruorn --_-----x 10050
g" 40,OO0r.rglarerqollfuorgur |drof = gqOOO,:4O,OOO
= qgu 4O,[email protected]@ 9
glpa) l.np orgr-rb Ori,r un$ orgr_rbag6uoran 2O,!OO 3O,OOOEernurii 1OOO SOOO
Eoru o0suoror g4eirq agdprb, onpn& ocooo{, $arnu gLr-6 $rfrl"lrr o0fruoror qgcuei;iiorp caftr@a,+.
Jf,onu gr-urb@drexp e.ltfruo,on = 13-13-,1 ,*lobo
= 40%
gopelunf orqurb udraofluq = Zo,ooo x :-o-- = B.ooo1"QO
25
-
D.D.C"E M.S. University BCE 24
a$&e: $amurb
g4olryu.lnain@ onpn Qeoro1 7,00c
mnpn 61eeoq gl(g or(DLFSpg = 7000 x Z= !4,000
1,,40,0OO
$oJrru Fi*'--rs $si:orr cEgluanerr = --+- F ;flr-t43
(gd".:q : $irslsr G+am; $qg +ain+frgrb a*inStuQEdi,a*;..ru GaraiwS6;
s:$;ft6;ri*:rr-@ le
+S$uar:m ry5. 5$,8OO
u;igiugt$ Gr*:*t g. BO,0OO
riESJL*-rrS 6}c60e{ g. 1O,0OO
Ggimo-;
:. $:atru *St';ucwr t6re.l agsprb2. ga:nu pur-rb Str**org 4o$raer3. ilr,&i3r!-iq c:Sfiuoreo gqsno.q4. $alrur-hs#p 6lsng*auur-*gsam go,Geureksp** nG+.: Ggcnreu a'ei,ro G*uer.rur-q{86{s6 g&GrurdnS$6rb* +a,...r ior gi o ii St r g s g a srsinu nn g saiun:da.
gqi erilg;uocar e:ffi!-!i l07r aq5$lcifijirgiai)*4i e$g:us*m e$larie;#qi: 109i, er{SaF!3$Fa}gJ a*p**a-a:eer +:$Ece;. -{'% 1gr*gl*tgroi ertpii;+.xis$r +iri;r+j ?S1r" g,lj*a;dif;*e-,ri.; r$$r:ee*a: s.Ecm: 3tJiri ei$*fl3igail erfi$x:c-s# ..+in.= 3,:j?',: ,ea,*+g*L
a-,! Lcrp:,:$# G*s,:e4 5-o4 jE#st#i$S+:
r,+:, :'i:,ir ',ig+,u:; i::?o gE;$s#ig;pe:
r.r.dii.ru:
i" alipu:m:x 6ame$e* i*cgrpru Stgpg"* Sg# s$#pn$erryur*q r*rgu # Gns,-**r{ri, mrg11ri-:.:, **i{1ur-**nr *Sianai u,npirb *urgi i*rg;uSrb $!s*ra* rorrpinSt.
= 1,OOO
76
-
D.D.C.E N{.S. University DCE 24
3 ror6tu@6 GearaE urgirb G*6t atfiuoran gliqTa{ dr4pnSl.4. rarElr Ocaq unnptrb GunE allsuoen axarosglrb rongu@rb Gleamsgrb onfprb Btn,i,on$)6irqt
oSfuanor
(-) onOru@rb Glcaral
uriraofluq
(-) lsapn 6lcamt
$axurb
tr. $arru e$sueeran;ere{ aSSBrb
2. $otu gr-urb $d,nrg floral
3 uq5!6suq efi!$uorcr ldre{
4. $taxud = g. 10,00OA) e$fuo:ansgcro{ I0% S6nggi)
o$fuoran (50,000 x$%)(-) onOru@rb CE6)o{ (3o,O0o + 10olo)
r"rriraofl*q
(-) oEpn Glca:ea
$arnurb
,:aip&
= 50,OO0
= 30,000
20,o00
10,ooo
to,o00
20,ooo-------- x 10050,G00
= 4A%10,oo0
= -------- x 10040
= g" 25,OOO= 5O,OOO - 25,OOO= (8.25,OO0
= 55,OOO
= 33,000
22,AAO
10,000
12,000
22.OOO*------- x 100&]axu a$$u*,.u"
27
-
D.D.C.E M.S. University DCE 24
Seiru pr-r-6 Eretalr Eeral
ur gcruH ofilf uoDor g{fira{
B er9lpuanan oqeralu5lil t0% gdandipdl
alfueoan (50,000 + l0%)
(-) unEu@rb 6leam,1
urireafluq
(-) onpn CIeang25,000
LO,OOO
15,000
25,O00
-------- x 10055,OOO
= 45.45oAto,ooo
= :------- x 10045.45
= 6' 2Z,OO?= 55.OOO - 22OO"", @ 92,998
= .59,375= 37,500
21,875
10;OOO
E5-OOu
=
=
49_%
10;0OO
--:----- x 10040
@,.25,000
55,000 - 25,ooo
g" 30,0o0
55,0O0
30,ooo
Oaxu ollfruoro Fro{ o0dg6
c) olilfueeer ofilo,* 5% goporpnar ogsuorcur ornor Zse/o ed,tfriadt
$axud;
@a:ru gr-r-rb $dreilr floror
ungarfrq dfroor d[srq
osfiuoror (50000 * 25o/o - 5o/o)(-) qrrg1u@6 Glcery (3OOO0'+ 2SZo;
urircaftiq
(-) ror.pr 6tcrro{
28
-
M"S. University
$atnu ofiilfuoror g,t6ral ollp6
@aru gur; $teilaln ftour
urSF6Eur.{ o0flucnon ggonol .
S) e$fiuonm oSan* 30% d6fl6f,$$al o9$uoeal fra{ 20% gorplpal.
o9Suanen (50000 -'20olo + 3to/o)
(-) rorgru$ib Ssetq (30000 -20%)
uriraar&iq
(.-) roqgr-u-r 6rara{
Saxurii
$taxuo
$arnu ofifiuaror gtsro{ o$dprb
$oxu gur- Sdnn floral
urlg6EL,t.] ogDuoal g'l6rrq.
E) ronglu@rb 6cery 5% e$afigparoilfuanor(-) ongu@rb 6lcaru (30000 + s%o)
11,875
21875------- x 10059975
= 36.53%10000
= -------- x 10036.53
= g.27375= 59375-27375= 9.320O0
= 52000= 2400p
28000
10000
18000
28,OOO
-------- x 10952,000
= 53.857o.10,060
= --------x 10053.85
gr 1857O
- 52,OOO - 18;570= g" 33,430
= 5OO0O* 315OO-
29
-
D.D.C.E PI.S. University DCE 24
uriraofluq
(-) ronpn Ocanl
$arnu o0pruoran Frro{ oggprb
$ornu puu $dnr Sanat
unslerdn{ n8guenor gl1srre{
F) ronpn 6lcaq 15% 6gflarflgpoo6lfuanan
(-) ongu@rb Glceiol
urireofluq
(-) onpn 61"*ol (10000 + lS?/a)
18500
10000
8500
18,500-------- x 10050,ooo
= 37%10,000
e -------- x 1003V
= @.27,A27= 5O,0AA - ZZ,OpT= (E.22,g7g
= 50000= 30000
?0000
1 1500
$larrrurb
$oru6 8500
Somu o$tfuoran sraro{ ofldso = ::_:]_1_ - ,oo50,ooo
.=44%11,500$aru gr-r- $rdwn foro ___-__-- x 100
40
= g.2g,TSOurginuq aftfuarxn gifiro{ = so,ooo - 2g,7so
EgrSE*r *!-*rdd'*l pg*ruEf* sc,,-Gpm' ,*Lr, . s' 21'25o
7 ' 6lunlgarngnr ef'ie 4'Elaru$ti' e
-
M.S. tr-lniversiiY SCE 24D"D.C.E
$r$p uguurri.rer$sh epseib 616*ipg 6srsireno:n,b.ACI 4gmaru$al IOOO0O gqouqgash prur$'!*hsuuG#p$.
ror$riu@rb, Geeml g.10 s$g6 Glror$prb 6. 1OOOO00 4g$eirglg,!. ronpr& 6'!eam; ar16LPSp1g g' 5OOOO0
+Seinp5. onguiir Gaaraqrb, ronprn& Gealqrb Gei$p 6lon$prb Geatn4
g. lsooooc q$g,b g19 64ar8ein s4u*aaSlorar Gton$p Qcorq s4rquuoou-u5'l?, * 15[m = tsj
Glunqgmrpnr GB&e$soau Ounlgaflch Gproor geop$g,rofiLL6l. $Euzueu6 arllSueoow e6l6iDo)6Dtu 1gengr&c
Gatairqur cuuru$$S6 a.uuu+(S&Sp$. gliu0unsrsiprieh gu.rnir 6'ledru:uur-u Gunqgeirs$u]6'rTsr$lpucn*'6)ci}ru $,.o-igrl...3 11.ffqS! !,;:{.:rili-*-r,, - "5;rs,':q.4'.\C'i."}*{&Tej,liiq, "1tiLL1 1:FuQ6.$''l'g*#Sg: sne.:p:$*'.: F6* :$ie*:*: *riq*rb" *llSJsLi{':.i::':.i*& 4g*auel:u; Ggnr-ig'5d Bi $gtsirpr? 6,;a:;s''r5!r-g$+r$n? a+,ip $irur*rpa*E e r'[1+,:' ' :{illlul'-ti,- :l: =Sj+::s';rFrrs S15dl*9g,t.
96g,Si:r$$1ra.ls; ;41&+er$i+r;e,I r:*rdiar:u m.sur*iiri-sbu S#roiresr"-, e$$Sna: ;#.;r "3:.,:j1r,:: ir'!'
el,$arS g5e&. 4r*rnet': SEp,::d+:;6'n,u ,i'!E':,sEi:3 Gun51 g6$f,i5'+iir P5;qs{tiTg}r:r $lTpir;i S}$s.:+;
g. SOCCCC ftrigr-tr.#p,g +5,Eti:" S'.,=. ':ii5:;r-.i5g 5u-$$*r;:a; q9. aOeCe* g:i+ir +$L:$i!" pr*u-$;etr'1,gmpur:gSsua urgtrb Llparloxr*: aEi- 4r.-$ar-.r+ espuia:mt SOiipoa, Ggr;L-ii$6 F.-SF GsudriEr6)rn.
2. rorgr-n--u aftme; o4ga6i$ga;
96 6:k:r1gg6g gqli a$s,pugdl s$a GpanGr $1g&*F{. *re.Ge alsrii6&gcur*+i:lria'ri..}.ryr*#r*i-a;r:g;. g*zr* u$fiSu& e$mpri$*; Gxnu-q.u:r'mfrsafie Gurr4ggi&t5 *S Ggiueu $tts*Sgle'l.Gurr-qu:renir** $er:a:ng Gpas:*x S{SsrnEre e-airns e$mgrrtn.+ gg$a c$m*li$ta:
-
D.D.C.E M.S. University DCE 24
$larnuro = 60,ooo
EgGunanpur oftpuoran gr(sr ro,rEr& 6reouono_, ;;;;;nufbcrnsur& 6,rar@&Epgr.SaroflBnura"Srg,i$ 6lupuuuu q$ir,-n6,in *.o,g osarar q.2o*g rs,far$l orgu@ib 6resoar,*6euJfierore B
-
D.I}.C.8 ftI.S. Universify DCE 24
3. 4OO gqa4gacir x lo$grb tOO g{ar15e6iT y4, 150 g'plgeeir x ropgr,o 3SO g4a)(gs6iT yer$g at$uanar& ea:mru *da Eornu,b pO6pA erehuarp urfl$6;anry,6err.
ciri$uenors$Ee;SOrd$oro S-rir6 Ocaqaeft.
Gpr,+ glalu6lunlgcirGprrq a.a$
ungu@rb 8ofiGlearyaeir
(ru)25
udraelflriq
250 grprgoir x ofiErrb 2SO F)(gadr y uriraoftriq
v(er)20
I6g
646
23 16
1.
x = 250x2y = 250x4
a(l&a:orplr 6canl
Ealcu6
2. 4OO grplgernr y [email protected] (400 x )eO:onpr Glcanl
'$eonurb
eO:ronpn Oeeiol
$elrurb
= 500= ,1000
1500
= 75O
= 75ODJ..-
3. 4OOgtalqc{ft x opOlrb 100 g;al(g{rdr y urilccfliqx.=j 400x2 r. g00Y:100x4=400
1600
750
= 85O--_-,-
1200
= 75O
= 45O
4. 15O 4eig56h x ro08,6 3SO g{a1goch y uriroafluqx = l50x? -
33
300
4
-
D.D.C.E NI.S. University DCE24
y = 350x4 = lrruu
1700*S,rongx.Glearq = TSO
$amurb = ;;;
4 ar$ onfp& 6a)f,$$l gdc Saxurir Gcr@&pgj.$, fi;e .:su $*a-r! 1?rcfif P{anmng;
gi*}Eii a:S$u+'ar g;a;q e*dpri: grg Sg;*:;arp6A-rg $l*;+- *itr a::+ier.:ri dit.sra:*g: gp= g4er"s.;14E
Sa-:;r u #4s e*-,ar *s #sq uu SF (g ra uu:e*r u@ p g.
m{$$g#i,6rrT'*fi} 11
gg {iu;urmm purnf!ilurfiIr gaii6'lour6 Gurlbsrre&1gu atpi;er:sr e$ia*er E:.i5 srm$se=c'a5t$g*irsir&. +us15pg {60{g*q g.3 esgrn $amurir Sa$Lri#gisl sG% 6sr*!riwo:r4 #pso,ftar8s*cii Glur';;eserureeir punfi**pr*.6rg"-r*aeB6ula)Girr3 fimru?rilgib Gepxqe*r :
Gp,;,1 grex.r6lur6cir g,r$
Fg,+ e*n* gr,3
Sr$-\ Gr,:f6bamaarfr g.C (50% rcrrn 6*awie$$uo:an Sur$ficoerlesir g"i {25% r,org;u$rb 6l+aqi#;iip suttu.fi SOCOO Gusibsruadr pu.irrft&e e-efimr*" i!&*
-
M.S. University DCE. 24D.D.C.E
onpu@rb a$Sumwr Gropr0eeial
[,.8.lL io+l
c$l$ucrxur o$sre,r
eg*,e+ : $g$pen*t 63l-&xo&elor
eo*c0 6s*lgec-fie&r udreeflliq t6000S x6.35)
,olrgrr 61e*>er6
S6n*l GofGeo+ (60000 x 3) = lsOoOO
a$fiuenan(60000r 0.?5) = 45OOO
= 225OO0
= 22500
0.25
8.65
--:--
@.mu.
15.OO
8.65
AAA
381000
247500
133500
180500
133500
47000
47000
x7goo0
iS% $Ssfiiilr
$exurb
er$iunir*ariu@rn Gron$p $ex urb
60900 eFogach erurigrb Eax'urb
ZOOOO gsargcatisl gstbrp 6lup Gominrryur axurb
2O0CO 6aaryrrddr oB$uenen drBer Sicrn{ir.r61 upru uu Gemilrr1ur $ax urir
aar-@e
r.engyuSrb Gleexq (2*{i0$ x 8.65}
35
-
D.D.C.E M.S. University I\/-IH '
Jtr\-il, aq
oSsuarmn 2?0000
.gqs.){S S6t'rd6i'r oSfr ueom erSl*:rsrr220000
= -------- = 6.1.L20000
$. Slu,rgrlao#dr grltr$d'r purrffiiamu medffip{l updF $irorarf;$pefu;p& Ssjsi6rlrb uar Gurqji*",e,r*lr g*,irfiii1gii Gurg uci; Gi;:rig+,.-*+ir {S.s Sa;rue.gror.r.grrexr;.llir
d'tn: rJlurlnu-a*il qe1;mpia6 $lolrrue;ry*nm*tn.;*Jr* i.r6p5, p1ilji;i:, ,r:?1i.*,:l;*i511nr::, tgsnp$p $a:nud>gryas*.rqu: dl|6,Ja)Sl gi-r*.ih ptra*u.ro-*-r friui;rili-+*it;:r a-!,**S,l"-or., e+r,ro6D'!G;rr6r Go:rertl_r;-O,r r:shgri$*ronaofl*a Ga.iBlunf,ii *-r#rfui uoor:glld''r!:p 64rar;a?6$6o *r,g-J*r"i.ra:r :t-tifier:n:iai C1.t! dslglr,,eisia--gl*iaipg:.
rF L,1,.&S se--ru# #,:11i._.r:.;:+!;:,;;1;':: ,;:1,.-1-Lr; ,,jr,6:Ert+ii.: f1,1i,]i: 1L,.;- .:'1tr-1 Q+e.O;itdr +rryi=iartncxtGprrsetsonu; i3$$6 Cr.:.;i.smr,";jii,.Ar;.". --i.:-.,r, .*.;L*j:$i+:, rr;iii,-ri,i, *-,:r# sI!g rr1.ilire frratsnsx ni3g*fiurr1g*rl,x *:g,g:ri;*ar,sh*:, lla;s''k1r:-j,;..i,.: ,: ;. g;!6Er:eu,$f,6rrt 6rairt:;j,liJ1 i,i,#frralpigSat6yr!:g*ilg;*l*,urii,r;i.';li$-:;dlpe:. iFS eip6:;rra;'*tr;i, .Sl:i ,:-.i,'-i-& gfaiia;.i,ii* fi:-;r15e,i;e!, e..ti:u1$6$amru a"orns$ii* {*tii'urgj.ri;*-t.-!D Sflierqi! GunlSeitsli :r.-$lig,;$i
-
*
-
D.D.C.E M.S. Universify DCE 24
8s,g eouru6g qr'uo f&$5wp$: B6s e-$#lurarb c$anEidl6ir g.ss6g ssror-6ssiirgr$.gl,i,F ounlrya.rene-pu96 Gdireirgn P\)ilsl ornfigarpn eiehueurg $irrorafl8;c Geucrin@A. e-prfluna$$sin eirndrgrir o5l."ear9'65 qge 8(E6pu6b (Pq6$6) 'Frors! $ionan$$a: nrfp6 6;sto{ri} Oeu:ur Gei.,nnriglor?
e-$/Fluna$$ein arr,,grb e$loral er65)F purnrfr*grb grnsr epu@seinp sgrss*o gqusiaerlieosrlenru erslu ganpo.lna $rg$gnar g"tr 6euoflu5le,5l1g$g ornrirgo:g ap6gg. a6r.ir(pgo) e6!ana:Soi$6*orgqu*co5!an6r'.nu.! d.et$*rne$rq$gnopurrrf[-ruGppe$alg,. e_$#hxs,$$an$rg$$amrg4u&eaSlorol g' 60' Glancirqpgo erSlaml q1 60&i (gcllporilg Erg,i,g,b Gung 6lorciflu$GorGur ornrir66iGlenfienarn6. Saneh(ppo oflenar g.Ss 4a 6rtr6g".i) orndrlgo.rg $a:ru$orpp ptu,b. 6lancir(pp* qg.E5 qge $g$Brer.r e-pug6 6!au.iag Ee.rorg.8. p@rigrb csrs*ftesr {Limiting faet+r or key faet+r}
a-pug$ gt6rqro, *69 oar.rfi F6r- Gl+urdpGgn ei6$ip g$rigrn en'mflg,sir GyrTd\).:6..grauGrrrlgeir 6ern-&snppna; gry56in c-bu*#{rr6{ pou 6}euru:uila,rnri. g{us.o6iSLIp$r6 $u;i,gr.,$erufl Ggrib sloJa)$ s*6$loofl6h L*,gul{ Gprrb @anois# e-ruu6geroru Banr- Glcri.ruri enyeunn*e$@rfosoxrb. e.s$uanan erffia{6, a$fucoan ro$uqrb *' ht,.,3:x;ir c-fu$s-* eugtuu@$gaia#.graliGun@ch. e'451, $u:$$o'rb $'.urugrb Ggr6, o5lfumm {glio:g), ellfuanar ro6ur+ qgrpag}u.raoarsa,rpG'rrir g rb snqeEflesiT $q&saxrb,
glauGlurqgoflein 44mq pG*g6 an[oflu:n+ Sc,qggira] sGs' flpsnlGilrg*nen& oan ain@ ualcPqIaF Gr:rgupeir e-pup$ 6edrq& Gurg sr;!p G'tunqDafisiu r:riiserfru,-{ st& EGa:r srrcpritg sdcons$q9d'49c5'r t iFu 6lunqSsnrar {Psa$ler lDurbF 6tsur,$: G*r**G],ir. d6 *-oren qgraruGlupl*c,flal e.*pgl6r;bguu+runo grgsaons e-shon udraeifluq 61snai,rn- 6'rurr13co*r e-Eus6 6r**J Ger6r6l6. E;,urryu"rn*4a:u66ehp gaau6iurr(Do,or c-uGundpig 6lunlgr- 'sh Gleurpnou e-*eeuryoq $amu$anp *6n,Lu(p+u{6,
q@6${ir6!i@ fs
6lungair
e$lfruanan dr$anat
ronElu@rb 6leatqssir
1 galg, e-prp$ Oaurur Gpororu.uor graueungcirc-&corrrbq a-pugd (eral6]
6aor-6$eirpr groru6r-eqtrafleirr g{drq 14000Kg.$frronorfl&a:
dr"q,
Glur6rir
a9lfrumerr erlleurat
r^ongugrb 6lea:q
c-d+orsrbq $o:nurb pgrb e,fu$$ corcurqraorutrg
A
@.50
s.205Ks
1000
B
@.30
@,21
3Kg
2000
C
@.20
@.10
2Ke
3000
C
eo
ln
At-
50
20
B
30
::
38
-
M.S. UniversitY DCE 24D.D.C.E
lKg ufiaofluq30I10
= -=
-i,= -5 32
= @.6 = qg.3 ; g.5
1ppaile: A 6-iunigoir 1OCO.g*ssgach a$u$$ 6iair*r,:uu frarruil(86. g4trdin urira#lur-.; pr5h g@&Ga:n&rrrtp&ig *Se# S{t,iSOgl. eigtrSg Gp*:a.:r::r* ryauuG!un'qq+rri0*:1 ,.. :,..5*l'*,$,fs;s'-;$i.t;... l=i:f:'ii,;rd: -l ':j1+ S*;sfres, **;sfu{::,s" S*S#+:* Ggio-=n.,:"irr".*'
rtj..tt-#- r.s-ai1?* 6te{;:r-r {5+i'jr".iti +. **'* ; i i+{,}ti +l'io.-,:
,9,.+i*ti-i{lurges ges,a**r*$r;*,;6; JiSn':;.:,. e:t {*a;C}*+ * ? li**S; di'*} .l{-'',r'rC {S*&u: *u#s:ile1u .l.t;;!lg;"*,;:* {?e:.
-
2oooo erog $onu puu6 gdnn o-"r actrpror ."riata*o,, ,or,r 6reoq oodrdrtr erosiirpo :
o0f uanr.uru,lne S1g&e Gorain@l6.
ong6 Gtearol IZOOOO i ZO;onprn Sealq
ofilfuoran
D.D.C.E M.S. Universit-vDCE 24
e$lSuangn efloral @. 25
aondid@a
1. uriraaftuq oEtrfruaoarr o$dp6 ($*nu:a&fiuenan {6na1 6$dg*,i2. $laxu pur_-rb $ciron oflpuanan
3, $alnu puu6 $reiloln E*r.r. ZOOOO [oJggerrra rgenpdieiru@ri Gung O5ldusnqrcrSlonar.6iq'
a$fuanore0anoa = 0.2Sorigu@rb 6laam; = @.20
uriraofluq = -;
$arnr-i o0fiuoro adrq o8dp6= -u--. x 10025
= zVyo
@arnugur-rbgrdlomo$fuonor :uoooo--------x 100(qunr0ol)
20
= @.7SOOOO150000
5
g1a)al$r
750000
= 3OOO0 tal19.
= 40000CI= 15O0OO
!i 55O0O0
40
-
D.D.C.E M.S. University DCE 24
550000
2000o
2. @ecnqnb g" 4O00ollfuanor @h 40900or gu@rb 6leelq onfi uororrrllal 75%
eour*d@a:
t. $axu gur-rb @dleln oSllbuoran
2. g. 5O0OEeirurb rr;r- Gporararrot ollfiuarran cpral$iq:
dfruoran = 4oooo(r) rongl@66rerq = 30000
udrcaftlq
(-) $cxurb
*orpn 6lcarot
= 10000= 4000
* 6OO0
10000i) Sarru o8fruorar 4mo1 c88grb =. x 700 = 25o/o
40000
6000ii) $arnlr gr-r-rb $lireil oifuwror = x 100 = 240Q0
25
Gpororurror $axurb + orpr Glceroliii) Gpororu.rnan olfuoran gpn6{ =@ernu oifiuoror gdrol oll8prb
SOOO+ 6O00= __---_---__:- x lQO
25
= g" 4aO0O3. $oxurb pturb E6bax ofl;fiuotcr g. 2o0oo
ronpn 6leam1g. E0OO
oilfuomn etnra{ g, 30OOO crchpnar $alnu$orp8 [email protected]
$arnu puurb Oqarr aftfiuorant0eo onpr 6leei.al udraonnrgpg rrorDrrc Eq8(9,b.5000
$amu o0fruoroi gXeiq o$8prb= ------- x 100. )t
4t
-
D.D.C.E M.S. University DCE 24
20000
erSlfr-rcoan=3oooo=25o/o25
udreofluq = 3O0g0x---- = 75O0100
e$&a r
onpn 61&ooq
$a:nurb
= 50OO
= 25OC
:1; r-rrgnriq e$lfuanor Filo{ g. SOOO$r5l cr5lSr:i'eoan }Yo+grb.$rornu er$suomn ofldpib 50%
acotnas@a
1. $arnu ELr-6 $rdram o$fuanor2. ronpr Oaeual
S*E800c
40e$lifis
urgpnriq cr5l$uomn'
$awu guu6 $ralarir crllsuanan
= 8OO0
= 12OOO
50r*pn 6}*a:q = 1200C x**- = g. 60OO
100
t"*E anor: a$f um,aymsiry u*reafluq )5 *l}$uaa:m a5laoeu #E-)tE gein6u$ig qg.li
*:il!:i'r$r.n Grsue.;g. S (gqe'.Jg g.sag:.t.gi
;.r,:g1:r *s,-on; g5. l iDaC
+ccn*d$a.
;) $eonurir ofi$uananrt+r l0%'oirs 6ro6gn.u e,$piurrrar gidra.i ersirrrr?S*q,
srSl$ueoa* glsrE{ Gipflurppnar g4eog x slcirpl omsrr$E* Gei;eii*rrrb. ar$fruer,ran.416fia{ Xx e$lpiuionron a*orr*t (ie) iOx rorElu@rb O*sr:q erS!fiuoran +:taoa:d*ir 6G% g196. g;i*.rargl
42
-
D.D.C.E M.S. University DCE24
O.6 gggrir.
orgu@rb Oeaq = 6x@eururb =' 1/l0x
coehun@:
o$lfiuoran - rorE4q@6 6leanl " = onprr Glcarol + $axrurb
1
t0x-6x = 12,000+ xTO
1
4x = 12,000+ xt0
40x = 1,20,000+x40x-x = 1,20,00039 r = 1,20,000
i,20,000
39
= 3077 a[a]ge6ir
UMTIIIui6gr- & ur-6lgr- cr-@uun@
(Budget and Budget Control)
(leiru e-&c$,o:p g4er*arGpi geirGang $p6o.rur$$d,r Gpn&aorgrb. gair6lomg Empqrb gdier
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45
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D.D.C.E M.S. University DCE 24
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6lunqair A .: 15,oo0ddbun 8sr66lun6dtB : 25,O9o6GPr6unrb
e$ir.rfld, $Ct"g,b 6ungeir.
Gr-rgdr A :8,000 SGalri drnrbSungrir B :,1O,OOO AG$tr &urtt
o$cru-
' uprP$ ur-6lgr-e$fiuoxur u$rh*@ 4O,oO0(+) BU8 eu&ESLr+
qp'+6p Glurgair = ?,OGO
f,_t
-
D.D.C.E M.S. Universify DCE,24
(.) Opnu6c* euiSquqglq$p 6lunqleh
c-$u$$u!|l$ c-uurncrjru@iiipnu@rii
6tun19oflch.Surg@
(+) Sg1S cr684guq:
sle.ruuaDFt
4iurflo
(-) Glpnr-ifuni cr&S(Duq :
ororuuenpr
(-) qgirr-rftfu.
47,O00
5,ooo
42,O00
__---:-_
qpa*6r.r6drQarirgDrr*itd--6-6*'
A
1,26,00O
(42,@0 x 3)
15,OOO
I,OOO
l.,49,QOO
{AAAA.14,!rvv
1,37,000
't ,lnli, .wvw
B
1,68"0OO
(42,000 x 4)
25,C00
10,ooo
2,03,O0O
20.ooo
1,83,0O0
1tr;0O0
1,30,000 1.,72,C00
orOE#icrLG 5
ei$irunri&cuuGrb aspuanm' u$a.rrS@ (g4erg*srfta,i go.oco tlig ta.1(g $+tbs CIurrg*ir6'lerireit$Sg 2 d6axr 6tun6&,x* rb,3 al16,}(*a6ir CIurqg&.y- ii:Spelcluu@Spg.
G:lgpuiic as&8(guq
goq,bp Gun6dr 1O,O0O 4olgsrirGlunqgoir x : 12,0O0 S0*s dsr6Glun1geir y : 15,00O dGam Srnrb
52
-
M.S. UniversifY
S$t#''bu&Stguq
(pr+g5 Glungrit 14,OOO gpgotit
GtunOdr x ; 13,000 &Gafi dsr6
6!ur.6cfo Y : 16,000 dGax Snr6
gusrfl&rd:
, u'bupfl r..n-6lgr-2. grau6lunqS& Oeireirgnper utGlgr-eE6nL
a$fruarar
(+) SUS r6*;&6uq
(-) 4urbu eqe@uq
a-pr.r$$u5lae SPsrwuu@rb
g:a*ouGun6ok
{+} rS.iAtS cre,8$uq
( - ) 6lpnr-i,ari rv+i81griq
e-pupf ui6legL
= 5O,OOO
= 14,000
64,000
10,ooc
54,0O0
4pa,n0Lsgdr Ocrdrgrg al ..l-. AgL
x
1,CI8,000, 1,62,OOO{54,000 x 2} (54,000 x 3}13,OOO 16,S00
1..21,0O0
2,000
:.,78,OO0
15.000
:.,og,oo0 1.63,000
*t$umol ur-Glgt ($ales Budget)
e-purp$ 6leGuluud-r- GlunqpLsoir esfruman Glrrirqrb ordrf,E 9(Ei 46uretd;g Glcaleqccer
*puS$lehpor. e&frucoeru$ein glo*b pnoh $oxrurb 31ou-u.l @r+u{6' 4oraurnar a$fiuanar gg e0ununf
$gisuemp$ein gxbsrurone.m +arrnmfiu:rgrb. agsuororsrurr.] 6lungr$$Jb p,tonT a-pupB Srgti'" CPr+u{6'
53
-
D.D.C.E M.S. University DCE 24qganauneu o$pueom ur-6lgu gg gl68ur Euporg ars&dpE. aslsueoou G,oorncri..o[[fu6].orur-SgLeurr- prlnrfl*dgnir. ofilfruanor ur-6lgr- grunfl*grb Gung gl6eopur groin+ei,r a[isueirororurAgrnrupal g4ordurb. oflfueoeuru:nenisoflotr ce15$goqgA gpri,a, S,.O-;irJ"";;;;;;;;;g$$ana,-eir,qganalugetn.lsureispoi,r,u(Dorsna'"Orge"O"rrJ,g*irCJ;;;;;;;;#;;GunLq-, erSlenrbuqif.in dp.in qppafru.rorar*eh earrggdr o@geuuu Gorai#@rb. Es, (Pq6pGlunlgcheofloin o8suarran g4al6g1rb, o$udlgu6 purnrfl*auuGrdpgr. Giunlgeir o.rnrflruneqrbr,',96o.rnlfhuneqrb, oif uanan ur_6lEu purnrfl&erlr u@d p 5l.cr@$gxianL@ e
g(9 Eo,d*tb 4 B ofgrrb C ociTp epr{rol 6lunqqehaorcrg prurrflgE onfuorot 6tcrlapg.?** TS* ugd 1, ug$ 2 cranl u$rff*oriur-rq(gt4psr. $B6Dsr,rI ,4rsur@ osfluemeunrgieir e-ai#.r*oEoralr,b dGp Oen@teriur_@eir mg1
u(gs 1 usd 2d}|e)gc6h lgurrir g,toJgcsh @urdr
(startg olloral). (Fog o$larrol)Glunlgdr A 8,OOO6lungeh B S,OOO6lun19eh C 6,000
g'|a)(g . olfiuonr Op,norau{g$l b,ooo 12 'J.,ooo
u15$ 2 5,500 LZ 66,000
12 s,ooo15
16
7,000
6,OOO
t2
15
16oj(Drb ggainr+o Ourtgcir A d6&r oSfuoran utg$ 2al 10% e-u.rqgtb. uqgg lal6lunlgcir .C, 500
g{o)(5e6h edorfl&gri' GunlScir B, ufflrt ofilcrtburrb uu6 pu.rnf[icuur- a-cirenpneil erSr Erain@ug$eaflgu do20%g#Be'ndtg6. 6lun1gcir '.{ ofrgrb Gr-urqgcir oC' $ano.raafleir 3qil(g oganau$eir on$prb$teirorrol. 4orreb Oun1geir Beirr osarr*$ar g.1 lgaopiris.ruOAeg,.
v
grunrfl&o : Fl-ur.l [email protected] e0f uanan uu-61guo[!aou
6|un6eh BCepu19 eiSlfruerror 6lpnoro aplg erflfucran Glgncra6,000 t4 84,OOO 6,500 16 1,O4,OOO8,400 L4 1,17,600 6,000 16 96;00O
13,500 116?,000
ggallgaeir
20,500
19,900
14,400 2.01,600'12,500 2,00,000
6'lor$prb
u(gs 1
u(gs 2
6lprtrre
2,84,000
2,79,600
54
-
M.S. Univeryity DCE24D.D.C.E
e$$uorrw Go${iaelq ur"-{olgi- t}trtes LtvrnBro DE{rBFl'
o8$uorclri a*a)6ptir orgurb Gleanpeir, lonpr* Geelqarft .lsr EiR&er]uu@ GetfuG+gu $cnal
,,s!b**,;;;-;il-iar$p osfiuuoror Gogorary giorafl&ariuo,pE *tr$6 6learopcir e$fluo,or
g|graFg e$porns! rorgu@6pg!. eno}$$6i',I SXqF ruf,DLr8a) **dlm rorgp$ fi]561:m1xah a$l$**rrsr&G*$u
ongo.r$omnl.
er@iOdsn:@ z- ' , ,*pu**- ognf@eafl"sr(EFg o,.tfiuoror GofrGa$q *:aes: purnfi&e
o$artbu.,r-rb
efl prrsn*r$; g*rPG& +ibum#
s$$umsr$ gerPugo rofrPr Ges:*1am
g* a:prl?al cS glu**'*r l*rilq eb u # ru ir m il*e$cts
rt*W6Pib,u'g--"*'e'luilPU4to
I.
z,
a:"
Se"{ '
urfiSi $oeo igsnp effi$usitt&s g' E0=os'o
LEr:S$$"4,$airr **$*a:er @' 3'$'Q0G
sepir# G't+alq**' e*e*iiug::l
sS * ue*r$ g *r Pu$+ii'*=rr' i'*''H i::1
*:i! g: u*;s*r$ Sioa: 1:rtciar Gqel*;aon
g *.p"r*si; u +'fl qSlq r'r t- r es* *:q's i'r*# m sl* u*; *;
t=:lon $P ts;r gln* Gc*s:tr
*;igtrs GealaPair
Sl*]P r:&$urm:m:;r atfieh s$at
S"'6,000'
gil2,eGO
g* 4,OOO
ru}..10'000
i; ag$q - eBfruolan;Slel t%gie,)P eS P u enesrr:r arfl dr o* g: u mee'e
s$fru*osr SgSSS#* *Soi - e$fruao*r8o 10%
Auo.irg"l g, tpn is gtt $onax*5lao dfr u'r:er to$lu6@
$:srp e8sumer r$$$om t#a)&a$$ueitutBE,OGO
1.50,000
1,75,*OS
iQ,OOO
2O,GCC
20,oo*
G flnilu u'o- "
- lE,**u]= ,s..,.?t}
. + 4-l*.:: l,r.l:\J'-'V
,., A*-a- 1' "'U,glJ
-
D.D.C.EM"S. University
DCE 24
[ro,o**#J
dr$fl$aerflsh esqrir, 6lcaryrir
[,o.oooo ls IL looj
orpglfloral2
$dnp all$uancn qg" 1,5O,00Oflrg$Seaftch assucoor @. 2O,OOO6lon$porgr&6leatqceh qg" 32,OOO
rorgt6 6teaqccir
$drrp eflf uanorurmflcin eSal
[r,ro,ooo * IlL l00J6l rS@$a#lch asoqrb, 6leon5 rb
lro.ooo * t5 IL looJ
e8fruanor Gofi6lcary = 36,5oo
= 8OO
= 1,500
oSlfruanan Gofi6lcoool = 34,ooo
onfiErfon 2ganpr er5lfuoror g. 1,75,000dlf$S8oeneh oflfuanor @. 2o,oooOon$p onpn& 6leolo.laeh g" S2,OOO
rorplrb Glealqeeir
$arrp afl$uanorurn orfl cirr a$o4
[,.rr.ooo . 1 IL - looi
6t qS86"ofl ctr e$qrb, 6leopqrbr tslI zo-ooo x rL : lool
= 1,5Oo
= 3,000
= 1"750
= 3,000
56
-
D.D.C.E M.S. University DCE 24
o0fuanan GrofrGearol 36,750
6lsr&E uL6lgL {Cash tsudget)
*-rtlu: Ggrpi$d:, e-ltiu Qrn&a$ 61gn'cnacorru &car-tieri Glerugna; gn6irT gq $geuoru 64$a$a:nr-:$ $pGann@ fNe6ilalGafl poor-6}ugirb. Sungtcr:n'cn, e.i(ry6 rorp$$ec 6lareirGa.rg a:snmserfla:Gupuu@6lp 6}1'rtia$ Ggreaaa;:ruqt,, et6p& anat$$i$4g Glsn@&auuurfi e*ryu Gka:q3annerqraeoturlb&dJ 6r@1ii$ r*$urSi-na ona,iillguq Grrrdieri $ipnotfl*Lmur-.r@dpgr. Ge,uwssnan Gto$ffareirerrL:ugyas.:*a; .Srfi'Falrt'fi Slpg,prdr siri?g uffss,;l r-- ,e:rarat {iiiiii,:rr:rnrJu u$g 1p6ui: ogrursr 6lsuu;.rGrir"or,S:i: *qsi:*-'rF.i u:trbfu a:ryunG bfeu:'l, Gzusrim@ib. 6}gn;ir;!gt snau5!45uu5i 6lsrenc" g$a gr"na.-tr.S'gr*irg$prat iEg*r'ra;*rg #,1.:,u:req ffpnmm tpFaSG frry*u.: ogzun$pg.Ss-.:f;uumSi: figff,sgl Gisneyi;ng euro,, sar u:ti a ruurtl*n or fr G t r,ti E, r:r- 6lgu eo:u$ p rr., nfii*;S,6 n t,
6isr*e asprurom, suaornerfluSlu8qgri$ Glupruu$&sing OBneoc $ransu 6lrrngauntn aroi;ariroitoi-=reafiglrb Gupruu$i#pgj. urirlge,eh 691 urirang;r'*rrir, 4ylgafr-rrycin 166 sur-ro*, fiana;& G;r$garSifrumen, StUrS Gupuu@ib crr@tor6rr arfi ig*gs,.i),r.: $,onrir+cr rioeluGur91 dieo,*&floinpu.:.
6lrg$gps-les:fl4:6lrn*,o Seirehglpal, ar-of$Gsnqg&g 6lan$l&auu@6 6lpnene, aros'l, qgerretlGopGaa:sq, Grsaxonmeno& Gearapok, aEfruanan Gop6ba:*.1acir gqeinpnurb $a$Sdnpg;. g4ei.ro.ruGunguraargnrurb .$6lfiFg5u. Borrn6nr Glegpgrpzu, 6len$g arnr*,ggar, o.rqgroncnzurff gciri Gcg21$$p6i)Gunerpe-.rflflfirg 6'lprana Garr@&euu06pA. 6lcr@rfiariuu Go.rdrrrju.r Gleorqeoh sna: $lanuGlansfifr,uL!6!.rrEipg g,;anuorqrb, er-**rrjgrg&g [email protected] Goranrqu 6lpnans g4orieri g4afi&,g# ar--ei;anal$mpu Gungpg$t6,ng'n.eig Guna:euannaftoafh-rfig$E Glupuu@rb 6lgrmeu16 g{arri6@.*g
"g4n{lt*g 6 ar-ctnpn gr?eao e*u Gun 91 p; $ g4dooq 6.
cr@i$gli"*nu@ e
S$rieaiar- o$nurri*igd orgronen& 6eam0anrilaafic{: F1gpgl g,6i,r, gp-*, e5sciu@ $dujtpdngt ronpriregrig g(D 6lur6g uuGlguonu$ pu:nrfl&eqrb
ungrb
oP[a)
Gro
80,ooo
76,500
5,600
46Da)&
6lcalq
3,90041,000
40,500
38,500
37,000
o$fruaner 6lansirgrpor a.afl
5,400 4,2AO5,400 5,1004,800 5,100
Goa),Iai.lrorro5
Gleotal
10:ooo
t4,ooo
15;OOO
17,OOO
13,OOO
g-oirr 78,500gp-. 9O,OO0e$sciu@ 95,QOO 35,000 4,700 6,000
1. g-cir. t ggnrgl Glrr*a oler86uq qg. 1,0o,ooo2. a0fuoronr$do dA 57o a5lfirucran8 e$lq o0fuonn Glerirp g@FF orp$Sdl 6lan@656,uuu
Goraim@rb.
57
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D.D.C"E M.S. Universify DCE,24
3. g'1,50,o00 to$uqoiren tsu.i!$lrsilaopi arnrir$ c$*siurqs:o uaurr6 6ong*sirur- [email protected]. $grrorm& q;l5a:ptu qeim@&snen urfucnpriuib q1.15,OOO gporausril 6tcgg$p aroim$l*.5. g-oh onpp$al g.10,OOO eulgonan arrfi goein*u-r4 GsAj1$S G*[email protected]. qgariuu ronp$$ai gogo$lgaeir r.Spran arLq @. 5,000 6)upriuu So:[email protected]. er-wrrdlcqgi*g gaofl&enu@rb anal g{6rc{ 2 ronpdresh.8. ei-olf$Gprri gafl&8ei'rp Eral {5n6r{ 1 orprbc a5lfru*anu5l$20% 6lrnri.*i$ci,[email protected]" us$S,rr @*B$rpm,p c$l$Or @.8.OOO g*ui,T,ssgp$d: Guiaur.r,' ,*#.i:. 1 {glg; renp $anu-}o.:s{!u$6,,} gmare*aa;agb. Sraa;rrarr-?iinEi GF.-.,}qia ti-=-*--$a*u=:$*pg.esienu
fr pnr"-d;s Grn6;e oauSgur.q
*iu$palasrlirrrt{s #iSuarrerg:-e-evSS-iS6r!
11Epa5{$aak r*5gn*r *l-rquffiFi$ gu:$$rr* a$ppAi
*sgrgg:p$*arsr.Lfrf+6&f'?
aa*.garo& Qsru
-
D.D.C.E M.S. University DCE.24
odluqt. Gpnr-rie creu$qguq g-oh onprb Gcir&auur-t119&8p$.Z. efippp ronp a5!Suor66n;iar ZAYo Girq$iffi ollfuananurna oanrrir$r*[email protected]. ouarraflui}-O1g$g; quss.r onp aflfruaoanu5lar er-eh c$lfuaoan 8 }Yob; Go onp er5lfuomnu5la>
80% rb; gd ong oslfuan6urustar 80% tb; ouetr anat g{6rer{ 2onprb ochugnal lrpanpGu g'6ir,gQ ooar, 4aeiuL ronp$$al Gei6auuu$t efu en$.
4. 6gopofr-r1cin r8gncrr orur+ ggeeiuu o19$$916, u6opu $ur$$r6 o$bp-p B'einLor$e#$,b Gsi&crlul-Sl.h * A.
5. er-af$gi:glerig c'-eh srcu 45n6l{ 6lrr ronp6 ceinupna: (ppeogtu onp 6ensh$S6o eiG$prsnB$$*: Gsr&sl: uL-Gs.. 6r Sl.
6. e"6,SIgrr$p$pranprbGeir*aur-@uir*g.?. 4anal& GeCIale,Egia, Gioarrorrreoo& 6loo16r{5@6 anat $enr-6lorafl 1(gt5) tongrb
*etruguo.l (r*F6ulgur rong 61ca:qoeir et@$p6l6f ionpgi$ol Gefr*auur-@eirengl.
S. ofisuanan e$e4 Gppcspur ton'S o&gluanouu5ld* S% eonsldi&i-iur-@ ef@rpp$$p ronprarsoflolGrrr{ar:u@#frgi"
9. uri:errpnurrb #-* rngp$grrb, a.r(Drordul arrfl g-5; ronp$$gr6, @u.r$$rb orndi$ugt.+asiuu or p$$ 9.16 Grn&sur-.1-6leh atr g-
io. B=ein rEES 6tuErpo;aqgrb, S"erFgrpooaqgrb, a.uuuuu@ 61ug;tpa:e eiflu$l@ESI6lrguggirpe*aeu:ei'{ii s#p6r errculllguuna srl-uiur-@sireng. g-eh rong eoeuSlqguq, f*,*uBFSSSp1grb, g9*no:'qn5 ooou5lqgirq, p6#ou onp$$B1rh 6lpirur*e erratdllguunesrLL-uuu@rircngr. 4gasiuu ronp$$o 6lugrparoenon oilr- 6lugpareanen eiSlr-Gir$;rEiigtpa:6eir g,rg$krora Sguupn etr or drd Gioaxu anrr-r ufl prno [email protected] A.
qga:pcm'& Gleo:eqeek ur-CIgr- (C apita! E xp en d itu re B u d get)
aLrlr-6. Sorrb, $rruE$r6, g{copraarein glpo5[uaoarseh o.rndrlgar6op galpan* Glcareqacir*ein$Grrnrb. o$p 6len$or:p sn Gurg ooinon cr5larro*g otnifua Ga:arn@Gloehgr o$ut5@ pruni GleuratGp
qyrargor&6lcarq ur-61g,' [email protected] gO 6oi". canar uu6lgL g;grb.
urpr ur-G!gr- (Fixed Budget;
eigp 6ieu.ralenq or-4eung:6 nrpnna: $r$i*q!6uq qp19 ur-Qgr', anl+ar6oto8*uu-r"-net g4g,l,.DrTEr6 ul-6lgu- crmuu@6pgr. Gungta:na crSlsuanon $nonerfirilauuL@ 34ppGa$p Glau.raleneiSisir;4$lc
$ainurb 6iupr eeu*ntoile S(E $q6F Gunqgair epno#ig'gl$g cllcuraunan ut6lgt- pu.rrfi [email protected] r-li6igu- 6'lsu:u.ruuul- $aneoaoru a9h- Gargurs e-mrI -u.lgna $g&aoonri:. gqgitor-@oa:or
au*uuu$ldchp eslfr-;sn566au lgpeuromGr; $irronsuflur-rgt csrflgnm enflurb gller)or;. e-rrurer:u r:rr'$eeoau5la>
cr51o;u Slron:u-ina 64uurgGui $r6'.rl.r$alanc*" un$l suqSeinp rg$$lanalmu.rir sorw,*Seu cr@6aaroai.>
a *ursnrair5ls*: sii-r-u!".!r-L- 6irua:aTe,irfrtrg *rbu$gr6ls:a:rlla: gg lgSur-Sli-r- 6leu.raienaSla:gu:;r#l6isr-.ruGdeirr r-'.rpr ur-*Ggu- 64r-&* er5lmatther-$uunu$*ig, a*uGu.:rcono S15ilu$euana:.
59
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D.D.C.E M.S. University DCE 24
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