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LiP wbY©q Abykxjbx mgvavb
cÖZ¨¶ KuvPvgvj LiP (cÖwZ c¨v›U)
weeiY cwigvb (cÖwZ c¨v›U) LiP (UvKv) ‡gvU LiP
Kvco 2 wgUvi cÖwZ wgUvi 50 UvKv 100 UvKv
myZv 20 wgUvi cÖwZ wgUvi 0.10 UvKv 2 UvKv
‡evZvg 2 wcm& cÖwZ wcQ 1 UvKv 2 UvKv
‡PBb (Zipper) 1 wcm& cÖwZ wcQ 5 UvKv 5 UvKv
Ab¨vb¨ 5 UvKv 5 UvKv
cÖZ¨¶ KvuPvgvj LiP (cÖwZ c¨v›U) 114 UvKv
Drcv`b mgq (cÖwZ c¨v‡›Ui cÖZ¨¶ kªwgK LiP) t
weeiY mgq kªwgK e¨q/N›Uv †gvU
cwigvc 30 wgwbU 5.68 2.84
Kvco KvUv 01 N›Uv 5.68 5.68
nv‡Z †mjvB 30 wgwbU 5.68 2.84
‡mjvB 30 wgwbU 5.68 2.84
Bw¯¿KiY Ges †gvoKxKiY 30 wgwbU 5.68 2.84
kªwgK LiP / N›Uv (8 N›Uv / w`b  22 w`b / gvm = 176 N›Uv/ gvm
cÖwZ c¨v‡›Ui cÖZ¨¶ kªwgK LiP 17.04 UvKv
d¨v±ix Ifvi‡nW LiP t
weeiY cÖwZ erm‡i e¨q cÖwZ gv‡mi e¨q
fvov 6,000 UvKv 500 UvKv
cvwb 1,200 UvKv 100 UvKv
we`y¨r 1,200 UvKv 100 UvKv
‡Uwj‡dvb 1,200 UvKv 100 UvKv
AePq 1,200 UvKv 100 UvKv
i¶Yv‡e¶Y 1,200 UvKv 100 UvKv
†gvU 12,000 UvKv 1000 UvKv
cÖwZ c¨v›U ( 10 c¨v›Um/w`b= 220 c¨v›Um/gvm) 4.55 UvKv
Acv‡iwUs LiP t
weeiY cÖwZ erm‡i e¨q cÖwZ gv‡mi e¨q
weµq e¨q 12,000 UvKv 1000 UvKv
gvwj‡Ki †eZb 24,000 UvKv 2000 UvKv
mnKvixi †eZb 12,000 UvKv 1000 UvKv
cwi`k©‡Ki †eZb 12,000 UvKv 1000 UvKv
‡gvU 60,000 UvKv 5000 UvKv
cÖwZ c¨v›U (5000 UvKv/gvm‡K 220 c¨v›U/gvm Øviv fvM
Ki“b)
22.73 UvKv
cÖwZ c¨v‡›Ui †gvU LiP = (114.00 + 17.04 + 4.55 + 22.73) = 158.32 UvKv

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Srq costing exercise-solving

  • 1. LiP wbY©q Abykxjbx mgvavb cÖZ¨¶ KuvPvgvj LiP (cÖwZ c¨v›U) weeiY cwigvb (cÖwZ c¨v›U) LiP (UvKv) ‡gvU LiP Kvco 2 wgUvi cÖwZ wgUvi 50 UvKv 100 UvKv myZv 20 wgUvi cÖwZ wgUvi 0.10 UvKv 2 UvKv ‡evZvg 2 wcm& cÖwZ wcQ 1 UvKv 2 UvKv ‡PBb (Zipper) 1 wcm& cÖwZ wcQ 5 UvKv 5 UvKv Ab¨vb¨ 5 UvKv 5 UvKv cÖZ¨¶ KvuPvgvj LiP (cÖwZ c¨v›U) 114 UvKv Drcv`b mgq (cÖwZ c¨v‡›Ui cÖZ¨¶ kªwgK LiP) t weeiY mgq kªwgK e¨q/N›Uv †gvU cwigvc 30 wgwbU 5.68 2.84 Kvco KvUv 01 N›Uv 5.68 5.68 nv‡Z †mjvB 30 wgwbU 5.68 2.84 ‡mjvB 30 wgwbU 5.68 2.84 Bw¯¿KiY Ges †gvoKxKiY 30 wgwbU 5.68 2.84 kªwgK LiP / N›Uv (8 N›Uv / w`b  22 w`b / gvm = 176 N›Uv/ gvm cÖwZ c¨v‡›Ui cÖZ¨¶ kªwgK LiP 17.04 UvKv d¨v±ix Ifvi‡nW LiP t weeiY cÖwZ erm‡i e¨q cÖwZ gv‡mi e¨q fvov 6,000 UvKv 500 UvKv cvwb 1,200 UvKv 100 UvKv we`y¨r 1,200 UvKv 100 UvKv ‡Uwj‡dvb 1,200 UvKv 100 UvKv AePq 1,200 UvKv 100 UvKv i¶Yv‡e¶Y 1,200 UvKv 100 UvKv †gvU 12,000 UvKv 1000 UvKv cÖwZ c¨v›U ( 10 c¨v›Um/w`b= 220 c¨v›Um/gvm) 4.55 UvKv Acv‡iwUs LiP t weeiY cÖwZ erm‡i e¨q cÖwZ gv‡mi e¨q weµq e¨q 12,000 UvKv 1000 UvKv gvwj‡Ki †eZb 24,000 UvKv 2000 UvKv mnKvixi †eZb 12,000 UvKv 1000 UvKv cwi`k©‡Ki †eZb 12,000 UvKv 1000 UvKv ‡gvU 60,000 UvKv 5000 UvKv cÖwZ c¨v›U (5000 UvKv/gvm‡K 220 c¨v›U/gvm Øviv fvM Ki“b) 22.73 UvKv cÖwZ c¨v‡›Ui †gvU LiP = (114.00 + 17.04 + 4.55 + 22.73) = 158.32 UvKv