ljsf;zLn b]zx¿df ;g\ %) / ^) sf] bzsdf h'g;'s} d"Nodf klg b]zdf cf}Bf]uLs/0f u/L b]z cfTdlge{/ aGg' kb{5 eGg] ;f]rfOn] pBf]unfO{ ;+/If0f lbg] / /fHosf] 9's'6Laf6 ?U0f pBf]unfO{ kf]:g] qmd z'? ePsf] xf] . t/ oL b'j} sfo{n] ;du|df cy{tGqnfO{ s'g} kmfObf k'¥ofpFb}g eGg] tYo ;g\ &) sf] bzsdf g} yfxf eO;s]sf] lyof] . t/ of] jif{sf] ah]6df >L % sf] ;/sf/n] ?U0f pBf]usf] k'gM:yfkgf ug]{ sfo{qmd /fv]sf] 5 .

?U0f pBf]u k'gM:yfkgf sfo{qmd eg]/ ;/sf/n] s'g / s:tf pBf]unfO{ ;d]6\g vf]h]sf] xf], ;j{k|yd Tof] a'´g' h?/L x'G5 . g]kfndf ;g\ ^) sf] bzsaf6 :6]gn]; :6Lnsf efF8f / l;Gy]l6s sk8faf6 z'? ePsf] cfw'lgs pBf]usf] ljsf;qmd ;g\ &) sf] bzsdf 5ftf, 38L / On]S6«f]lgS; ;fdfgdf, *) sf] bzsdf jg:klt t]n, £o", Knfl:6s u|]Go'N; / ;g\ () sf] bzsdf sDKo'6/sf kf6{k'hf{;Dddf cfOk'u]sf] xf] . h'g h'g j:t'df ef/tn] ljleGg axfgf / gfddf cfoftdf k|lt:kwf{Tds aGb]h, pRr eG;f/ b/aGbL / cTolws cGtMz'Ns nufof] tL tL j:t'x¿ pTkfbg ug]{ pBf]ux¿ g]kfndf v'Nb}uP . g]kfnh:tf] Go"g:t/sf] cf}Bf]uLs/0f ePsf] b]zdf cfheGbf @)–@@ jif{ klxn] g} 38L pBf]u :yfkgf x'g'sf] /x:o ef/tsf] cg'bf/ cfoft gLlt / To;sf] ljzfn ahf/ afx]s c¿ s]xL lyPg . t/, ha ef/t Jofkf/ / pBf]udf pbf/ x'Fb} uof], To:tf a:t' pTkfbg ug]{ g]kfnL pBf]ux¿ ?U0f x'Fb} uP .

?U0f pBf]unfO{ k'gM:yfkgf ug]{ eGg] sfo{ /fhg}lts ¿kn] cfsif{s gf/f 7xl/Pnf t/ ?U0f pBf]u s;nfO{ dfGg] eGg] s'/faf6} ljjfb z'? x'G5 . ;~rfng x'g g;s]/ aGb ePsfnfO{ ?U0f pBf]u eGg] < cyjf cfˆgf] Ifdtf cg'?k ;~rfng gePsf cyjf Ifdtfsf] lglZrt k|ltzt;Dd dfq rn]sfnfO{ ?U0f dfGg] < cyjf r'n'{Dd C0fdf 8'a]sfnfO{ ?U0f eGg] < cyjf sfdbf/ sd{rf/Lx¿sf] x8\tfnsf] ef/ v]Kg g;sL aGb ePsf pBf]unfO{ ?U0f eGg] < cyjf pBf]u ;~rfng ug{ a'l4 / Nofst gePsf pBdLsf sf/0f yf]/} Ifdtfdf rn]sf aGb ePsf pBf]unfO{ ?U0f eGg] < cyjf ef/tsf] afl0fHo Pj+ /fh:j gLltx¿n] ubf{ g]kfndf s[lqd ¿kdf ;DefJo b]lvPsf pBf]ux¿ ef/tsf] ltg} gLltdf kl/jt{g eP kZrft\ aGb ePsf pBf]unfO{ ?U0f eGg] < o;/L kl/efiffdf g} ljjfb cfpg;Sg] ePkl5 /fhgLltdf k|efj kfg{ ;Sg] Ps vfn] ?U0f pBf]usf dflnsx¿n] /fhg]tf / sd{rf/L;Fu ldnL cfkm" ;'xfpFbf] ?U0f pBf]usf] kl/efiff cjZo g} lgsfNg] 5g\ . kl/efiffs} sf/0f ?U0f pBf]u k'gM:yfkgf sfo{qmd e|i6frf/sf] Pp6f k|d'v ynf] gaGnf eGg ;lsFb}g .

?U0f pBf]u;DaGwL ;/sf/L sfo{qmdx¿sf] Pp6f k|d'v ;d:of of] kf/bzL{ ¿kn] ;~rfng x'g g;Sg' xf] . o;sf] d'Vo sf/0fdf ?U0f pBf]usf] kl/efiff g} k|d'v xf] . ;}4flGts lx;fadf ljleGg b]zx¿n] cf–cfˆgf] cf}Bf]lus agf}6 / pBf]unfO{ ;xof]u k'¥ofpg'kg]{ ;/sf/sf] ;fdflhs, cfly{s bfloTjsf cfwf/df ?U0f pBf]usf] kl/efiff u/]sf x'G5g\ . To:tf] kl/efiff ubf{ tLgj6f s'/fnfO{ eg] ;a}n] Wofg lbPsf] kfOG5Ù hl8t Ifdtfsf] sd pkof]u, v'b ;DklQeGbf ljQLo bfloTj a9L / nuftf/ 3f6f . olb ?U0f pBf]usf] kl/efiffnfO{ kf/bzL{ t'Nofpg] xf] eg] hl8t Ifdtfsf] pkof]u x'g g;s]sf] l:ylt To:tf] Ps dfq cfwf/ x'g ;Qm5 . s'g} pBf]udf pTkfbgzLn Ifdtf h8fg eO/fv]sf] 5 / To;sf] clwstd pkof]u x'g ;Dej 5 eg] To:tf] x'g' cy{tGqsf lglDt /fd|} s'/f xf] . g]kfndf clxn];Dd …sfg"gLÚ cfwf/af6 dfq …?U0fÚ pBf]usf] kl/efiff ul/Psf] 5 . g]skf -Pdfn]_ sf] ;/sf/ ePsf avt ul/Psf] c}Bf]lus Joj;fo P]gsf] klxnf] ;+zf]wgn] ænuftf/ kfFr jif{;Dd 3f6fdf uPsf] / hl8t Ifdtfsf] @) k|ltzt eGbf sd Ifdtfdf ;~rfng ePsf pBf]unfO{ ?U0f pBf]uÆ egL kl/efiff u/]sf] 5 . o:tf pBf]un] cfoft u/]sf] d]lzg cf}hf/df s'g} klg eG;f/, b:t'/, kmL gnfUg] k|fjwfg of] klxnf] ;+zf]wgn] NofPsf] xf] . o; cf=j= sf] ah]6df pNn]v ePsf] ?U0f pBf]u k'g?Tyfg sfo{qmd ;~rfng ug{sf nflu To:tf pBf]usf] kl/efiff lgDg cg'?k ug]{ egL ljz]if1x¿n] ;'‰fj lbPsf] a'l‰Psf] 5 .

s= Go"gtd kfFr jif{b]lv ;+rfngdf /xL 3f6fdf uO/x]sf] cyjf ljutdf gfkmfdf /x]sf] t/ b'O{ jif{b]lv aGb pBf]u,

v= tLg jif{;Dd hl8t Ifdtfsf] @% k|ltzteGbf sd pkof]u ePsf] cyjf kfFr jif{;Dd kf/ ljGb' (break even point) k'Ug g;s]sf],

u= s'n gf]S;fg v'b ;DklQeGbf a9L ePsf],

3= tLg jif{leq k'g ;~rfngdf cfpg ;Sg] .

s'g pBf]u ?U0f xf] / To;nfO{ k'gM:yfkg ug'{k5{ kb}{g eGg] s'/fsf] lg0f{o To:tf] pBf]un] b]zsf] cy{tGqnfO{ ;xof]u k'¥ofpF5, k'¥ofpFb}g eGg] cfwf/df x'g'k5{ . s'g} pBf]usf] pkof]lutf dfkg ug]{ cfwf/ ljb]zsf To:t} k|s[ltsf pBf]ux¿nfO{ agfpg' k5{ . pbfx/0fsf nflu, ljb]zaf6 k|ltld6/ ?=@) df s'g} sk8f cfoft eO/x]sf] 5 eg] ToxL sk8f pTkfbg ug{ k|ltld6/ ?=*) vr{ ug]{ pBf]unfO{ ?U0ftfsf] kl/efiffdf kf/]/ cg'bfg lbg'sf] s'g} cf}lrTo x'Fb}g . To:tf pBf]unfO{ t arfpFbfeGbf dg{ lbFbf g} cy{tGqnfO{ kmfObf k'U5 .

afXo sf/0fafx]s Joj:yfksLo, k|ljlwdf cfwfl/t / ljQLo ;d:ofsf sf/0f pBf]ux¿ aGb jf ?U0f x'g ;Qm5g\ . oL tLg s'/fdf ;'wf/ NofP/ pBf]unfO{ k'gM:yfkg u/fpg t ;lsG5 t/ aGb ePsf ;a} ?U0f pBf]unfO{ k'gM:yfkg ug{ ;lsFb}g . pbfx/0fsf nflu x]6f}F8f sk8f sf/vfgfdf Joj:yfksLo jf ljQLo ;'wf/ u/]/ klg o;nfO{ k'g?Tyfg ug{ ;Dej 5}g . oxfF k|of]u ePsf kfj/n'dx¿sf] l8hfOg g} Ps ;Lldt j:t' pTkfbg ug{ ePsf] xf] . oL n'daf6 lglZrt rf}8fO eGbf a9L rf}8fOsf] sk8f pTkfbg ug{ ;lsGg . hals ahf/df sd x}g, a9L rf}8fOsf sk8fsf] dfu 5 . uf]/vsfnL /a/ pBf]u ?U0f x'g'df Pp6f sf/0f k|ljlw k'/fgf] x'g' xf] . cfh 6fo/sf] ahf/ l;Gy]l6s 6fo/n] lnO;s]sf] 5, uf]/vsfnL /a/ 6fo/sf] pTkfbg u5{ .

Ifdtf pkof]u ?U0ftf gfKg] s'/fdf a9L j}1flgs cfwf/ xf] / o;sf]  cfwf/af6 dfq} x]g]{ xf] eg] !((^–(& sf] cf}Bf]lus u0fgf cg';f/, g]kfnsf !) eGbf a9L sfdbf/ ePsf #%%& pBf]ux¿dWo] !(* j6f  @) k|ltzteGbf sd hl8t Ifdtfdf, &*& j6f @)–$) k|ltzt Ifdtfdf, !$%^ j6f $)–^) k|ltzt Ifdtfdf / &(( j6f ^)–*) k|ltzt  Ifdtfdf ;~rfng ePsf lyP . *) k|ltzteGbfdflysf] Ifdtfdf t hDdf #!& j6f pBf]ux¿ dfq rn]sf lyP . g]kfnsf] k"jf{wf/x¿sf] cj:yf, pknAw hgzlQm, Joj:yfkgsf cfwf/df &%–*) k|ltzt hl8t Ifdtfdf rn]sf pBf]unfO{ :j:y g} dfGg' kb{5 . t/ o:tf pBf]u g]kfndf hDdf pBf]usf] ;ª\Vofdf !) k|ltzt klg 5}gg\ .

?U0f pBf]usf] kl/efiffsf] 6'Ëf] nfu] g} klg ;/sf/n] o:tf pBf]unfO{ s] s:tf] ;xof]u lbg] t < pBf]usf] gf]S;fgL ;/sf/n] Joxf]l/lbg] < AofÍ jf ljQLo ;+:yfsf] ltg{ g;s]sf] C0f hlt ;a} ;/sf/n] ltl/lbg] < cyjf C0f ltg{ g;s]/ cfkm";Fu} AofÍ Pj+ ljQLo ;+:yf g} 8'afpg vf]Hg]nfO{ k'gM ;x'lnotL Jofhb/df yk C0f pknAw u/fpg] < yk C0f lbP/ jf C0fsf] k'g;{+/rgf u/]/ pBf]u rNg] /x]5 eg] t AofÍ jf ljQLo ;+:yfx¿ cfkm}Fn] cfˆgf u|fxsnfO{ To:tf] ;'ljwf lbO{ g} xfN5g\ / lbPsf klg 5g\ . ;/sf/n] ?U0f pBf]u hufpg] gfddf ;x'lnotL Jofhb/df yk C0f lbg' eg]sf] AofÍx¿nfO{ /fh:jaf6 zf]wegf{ jf e'QmfgL lbg' xf] . o;/L AofÍdfkm{t ck]Iffs[t ;DkGg / zx/L If]qsf pBdL Joj;foLx?nfO{ cg'bfg lbg'eGbf ;/sf/n] h'Dnf–x'Dnf h:tf lk5l8Psf lhNnfsf u/La hgtfdf lgMz'Ns lzIff / :jf:Yo ;]jfdf a9L vr{ ug'{ ;dosf] dfu x}g / < 

g]kfnh:tf] k|fs[lts, vlgh kbfy{h:tf ;|f]tx¿df Psbd} u/La d'n'sn] s;}sf] …clgk'0ftfÚ nfO{ ;+/If0f k|bfg ug{ vf]Hg'sf] cf}lrTo /xFb}g . pBf]u lj/fdL k¥of] eg] To;nfO{ dflg;nfO{ h:t} cf}iflw d"nf] ug'{k5{ eGg] cJofjxfl/s ;f]rfOaf6 lgb]{lzt 5 ?U0f pBf]u k'gM:yfkgf sfo{qmd . t/ dflg;sf] /f]u / pBf]usf] /f]usf] sf/0f Pj+ kl/0ffd b'j} leGg x'G5, oL aLr t'ngf x'g ;Sb}g . /f]u nfu]sf] x/]s dflg;n] pkrf/ kfpg}k5{ t/ sltko ?U0f pBf]unfO{ TolQs} dg{ 5f]l8lbg' ;:tf] / lxtsf/L ;fljt x'G5 .