PRODUCTION

COST

&

MARKET

STRUCTURES

(Part-I)

S. Madushanka

B.Sc (Mgt) Accounting (Special) (U.G)

University of of Sri Jayewardenepura

ksIamdok wdh;k $ jHdmdrsl wdh;k

wd¾Ólhla ;=< ñksia wjYH;d bgqlr .ekSu i|yd

wjYH NdKav yd fiajd ksIamdokh fldg

fjf<|fmd<g imhkq ,nkafka úúO ksIamdok msrsia

úisks'

fuu ksIamdok ld¾hfha oS M,odhs wd¾Ól iïm;a

tlsfklg uqiq lsÍula isÿ fõ'

tf,i ksIamdok iïm;a wjYH mßÈ uqiq lrñka

ksIamdokh ixúOdkh lrk tallhla ksIamdok

wdh;k ^jHdmdrsl wdh;k& kñka ye|skafõ'

fjf<|fmd< wd¾Ólhla ;=< lghq;=

lrk ksIamdok wdh;kj, úúO iajrEm

o ;ks mqoa., jHdmdr ^flaj, iajdñ jHdmdr&

o yjq,a jHdmdr

o ixia:dms; iud.ï

o iuqmldr jHdmdr

o rdcH jHjidh ^rdcH ixia:d" rdcH

fomd¾;fïka;=" rdcH iud.ï wdoS&

ksIamdok wdh;kj, uQ,sl wruqK jkafka ,dN

Wmrsu lsÍu hs'

tfia jqj o ta ta ksIamdok wdh;k w;r wfmalaIs;

,dNfhys úúO fjkialï mj;S'

ksIamdokh

ksIamdok iïm;a NdKav yd fiajd njg mßj¾;kh

lsrsfï l%shdj,sh ksIamdokh f,i ye|skafõ'

fuys § fhojqï lsishï ;dlaIKsl l%ufõohla Tiafia

ksuejqï njg m;a fõ'

ksIamdok Y%s;h

fhojqï yd ksuejqï w;r mj;akd ;dlaIKsl

iïnkaO;dj ksIamdok Y%s;h kï fõ'

Q = ksuejqu F = Y%s;hla fõ hkak

L = Y%uh

K = m%d.aOkh

by; Y%s;fhka fmkakqï flfrkafka lsishï

NdKavhl ksuejqu" Y%uh iy m%d.aOkh hk fhojqï

u; r|d mj;akd nj hs'

Q = f ( L , K) ksIamdok Y%s;h

ksIamdolhdg fhojqï wvq jeä lsÍu u.ska ksuejqu

wvq jeä l< yels h'

fuys oS we;eï fhojqï blaukska fjkia l< yels

w;r we;eï fhojqï tfia blaukska fjkia l<

fkdyels h'

ksuejqu wvq jeä lsÍfï yelshdj r|d mj;afka

fld;rï blaukska fhojqï fjkia lsrsug

ksIamdolhdg yelshdjla ;sfí o hkak u; h'

ksIamdokh yd iïnkaO m%Odk ld,

iajrEm

fhojqï fjkia lsÍug .; jk ld,h u; ksIamdokh

yd iïnkaO m%Odk ld, iajrEm folls'

• flá ld,h

• os.= ld,h

flá ld,h

ksIamdok l%shdj,sh i|yd fhdod .efkk we;eï

fhojqï ^ wju jYfhka tla idOlhla j;a& fjkia

l< fkdyels ld, mrsÉfÊoh flá ld,h kï fõ'

flá ld,fha fhojqï flá ld,fha ia:djr fhojqï yd úp,H fhojqï

f,iska idOl foj¾.hla oelsh yels h'

flá ld,Sk ksIamdok Y%s;h

l¾udka; Yd,dfõ ;dlaIKh yd Odrs;dj fkdfjkia

j ;sìh § úp,H fhojqï fjkia lrk úg fhojqï yd

ksuejqï w;r mj;akd ;dlaIKsl iïnkaO;dj flá

ld,Sk ksIamdok Y%s;h kñka ye|skafõ tkï"

Q = F ( L, K)

úp,H idOlh ^Y%uh& ia:djr idOlh ^m%d.aOkh&

flá ld,fha oS fjkia l< yelafla úp,H idOl

muKla jk fyhska ;j ÿrg;a fuu Y%s;h my; f,i

oelaúh yels h'

Q = F (L1 , L2 , L3 , ……………………….. Ln , K)

^Y%uh fjkia l< yels idOlh hk w¾:fhka&

Q = F (V1 , V2 , V3 , ……………………….. Vn , K) f,i o

±laúh yels h'

os.= ld,h

ksIamdok l%shdj,shg wod< ish¨ u fhojqï fjkia

lsÍug m%udKj;a ld,h os.= ld,h hs'

fï ksid u ksIamdok wdh;khl os.= ld,fha oS

mj;sk ish¨ u fhojqï úp,H fhojqï fõ'

os.= ld,Sk ksIamdok Y%s;h

ksIamdok l%shdj,shg wod< ish¨ fhojqï fjkia

lrk úg fhojqï yd ksuejqï w;r mj;sk

iïnkaO;dj my; mßos os.= ld,Sk ksIamdok Y%s;fhka

fmkaúh yels h'

Q = F (L1 , L2 , L3 , ……………………….. Ln , K1 , K2 , K3 ……… Kn )

ksIamdok l%shdj,sfha m%Odk woshr

• flá ld,Sk ksIamdok l%shdj,sh

• È.= ld,Sk ksIamdok l%shdj,sh

flá ld,Sk ksIamdok l%shdj,sh

flá ld,fha ksIamdok l%shdj,sfha § isák ksIamdok

wdh;k úiska úp,H fhojqï yd ia:djr fhojqï hk

foj¾.h u Ndú; flf¾'

flá ld,fha § ksIamdok wdh;k" ia:djr idOl

fkdfjkia j ;nd .ksñka úp,H fhojqï muKla

jeä lrñka ksIamdokfha fhfoa'

ia:djr idOl fkdfjkia j ;ndf.k úp,H fhojqï

muKla jeä lrñka ksIamdokh jeä lsßfï §

ksuejqu lsishï rgdjla wkqj yeisf¾'

ySk jk wdka;sl M,od kS;sh u.ska meyeÈ,s

flfrkafka flá ld,fha ksuejqfuys tu yeisÍï

rgdj hs'

ySk jk wdka;sl M,od kS;sh

ksIamdok wdh;khla flá ld,fha § ia:djr fhojqï

iuÕ ñY% lrñka úp,H fhojqï muKla jeä lrk

úg" úp,H fhojqfï wdka;sl M,odj yd idudkH

M,odj tla;rd wjia:djlg miq j my< hEu ySk jk

wdka;sl M,od kS;sh kñka ye¢kafõ'

ySk jk wdka;sl M,od kS;sh mokï jk

Wml,amk

flá ld,Sk ksuejqu yd iïnkaO fuu ySk jk

wdka;sl M,od kS;sh mokï jk Wml,amk 2 ls'

• ish¨ úp,H fhojqï tall iucd;sh ùu

• wod< ksIamdok l%shdj,sh ;=< ;dlaIKh

fkdfjkia j meje;Su

ySk jk wdka;sl M,od kS;sh ksoiqkla weiqßka

ksoiqk (

wlalrhl bvul f;a j.d lsÍu i|yd Y%ñlhska

fhoùu

ia:djr idOlh bvu

úp,H idOlh Y%ñlhska

fuys § úp,H idOl m%udKh jeä lsÍu;a iuÕ

ia:djr idOl m%udKh úp,H idOl m%udKh w;r

fn§ hk fyhska úp,H idOl tallhlg ,efnk

ia:djr idOl m%udKh l%ufhka wvq fõ'

bvfuys f;a j.d lsÍug wvqfjka Y%uh fhdok úg

Y%uh jeä lrk m%;sY;hg jvd jeä m%;sY;hlska

ksuejqu jeä lr .ekSug yelshdj ,efí'

tfy;a wlalrhlg fhdojk Y%u m%udKh iSudj

blaujd hk mßÈ jeä lrk úg ,efnk f;a wiajkq

m%udKh Y%uh jeä lrk m%;sY;h fuka jeä fkdfõ'

wfkla w;g tla tla Y%ñlfhl= ne.ska jeä lsÍfuka

uq¿ ksuejqug w¨f;ka tl;= jk m%udKh;a l%ufhka

wvq ù th Y+kH uÜgula lrd <Õd ùug o mq¿jk'

ySk jk wdka;sl M,od kS;sh j.= igyklska

ySk jk wdka;sl M,od kS;sfhka fy<s jk fuu

f;dr;=re ;j ÿrg;a my; wdldrhg j.= igykla

u.ska o ±laúh yels h'

ia:djr idOlh

^wlalr &

úp,H idOlh

^Y%uh&

uq¿ ksIamdÈ;h

^tall TP)

idudkH

ksIamdÈ;h ^tall&

wdka;sl

ksIamdÈ;h ^tall MP)

1

1

1

1

1

1

1

1

1

0

1

2

3

4

5

6

7

8

0

6

20

48

72

80

84

84

80

0

6

10

16

18

16

14

12

10

6

14

28

24

08

04

0

-4

ySk jk wdka;sl M,od kS;sh m%ia;dr igyklska

90

1

10

20

30

40

50

60

70

80

2 3 4 5 6 7 8

úp,H fhojqï ^tall&

uq¿ ksIamdÈ;h ^ tall&

I

II III

TP

uq¿ ksIamdÈ;h

0

1 2 3 4 5 6 7 8

úp,H fhojqï ^tall&

uq¿ ksIamdÈ;h ^tall&

I II

III

AP

0

MP

idudkH ksIamdÈ;h yd wdka;sl ksIamdÈ;h

by; rEm igykaj,g wkqj"

uq¿ ksIamdÈ;h uq, § fõ.fhka by< f.dia miq j

l%ufhka j¾Ok fõ.h miq neiSfï m%jK;djlg

uqyqK foa'

úp,H fhojqï ;j ÿrg;a jeä lrkq ,enqjfyd;a

tla;rd wjia:djl § uq¿ ksIamdÈ;h Wmßu ù miq j

my; jeàug o bv we;'

• ksIamdÈ;fha yeisÍï wjê ;=kls' tkï" uq¿

ksIamdÈ;h uq, § jeä jk fõ.fhka by< f.dia

• miq j wvq jk fõ.fhka by< f.dia

• kej; ksuejqu my< niS'

uq¿ ksIamdÈ;h fõ.fhka by< kÕsk úg wdka;sl

ksIamdÈ;h Wmßu jk w;r" uq¿ ksuejqï fõ.h wvq

ùfï § wdka;sl ksIamdÈ; jl%h idudkH ksIamdÈ;

jl%fha Wmßu ,laIHh fcaokh lrñka fõ.fhka

my;g .uka lrhs' tys § iudkH M,odj Wmßu fõ'

uq¿ M,odj Wmßu jk úg wdka;sl M,odj Y+kH fõ'

úp,H fhojqï jeä lrk úg ia:djr fhojqï o jeä

lsÍug yelshdjla we;akï wdka;sl M,odj ySk ùu

j<lajd .; yels h' tfy;a flá ld,fha ia:djr

fhojqï jeä l< fkdyels h'

flá ld,Sk ksIamdok l%shdj,sh yd iïnkaO

ksIamdÈ; iajrEm

flá ld,fha § ia:djr fhojqï iuÕ úp,H fhojqï

muKla jeä lsßfï § ksIamdok l%shdj,sh yd

iïnkaO j y÷kd.; yels ksIamdÈ;fha iajrEm 3ls'

• uq¿ ksIamdÈ;h (TP)

• idudkH ksIamdÈ;h (AP)

• wdka;sl ksIamdÈ;h (MP)

uq¿ ksIamdÈ;h (TP)

ia:djr fhojqï iuÕ úp,H fhojqï ñY% lrñka

ksIamdokfha fhfok úg ,efnk ksIamdok m%;sM,h

uq¿ ksIamdÈ;h hs'

ksoiqka (-

wlalrhl l=Uqre bvulska Y%ñlfhda 100 fofkla

Èklg ù nqi,a 1500la ,nd .kafka kï ta uq¿

ksIamdÈ;h hs'

idudkH ksIamdÈ;h (AP)

úp,H fhojqï tallhlg idudkH jYfhka ,efnk

ksuejqï tall m%udKh idudkH ksIamdÈ;h hs'

uq¿ ksIamdÈ;h úp,H fhojqïj,ska fn§fuka

idudkH ksIamdÈ;h ,nd.; yels h'

idudkH ksIamdos;h =

uq¿ ksIamdos;h

úp,H fhojqï

by; ksoiqkg wkqj" =

1500

100

= nqi,a 15

wdka;sl ksIamdÈ;h (MP)

úp,H fhojqï tla tallhlska fjkia lrkq ,enqj

fyd;a uq¿ ksIamdÈ;fha yg .kakd fjkia ùu

wdka;sl ksIamdÈ;h hs'

uq¿ ksIamdÈ;fha fjki úp,H fhojqïj, fjkiska

fn§fuka wdka;sl ksIamdÈ;h ,nd .; yels h'

ksoiqka (-

Y%uslhka uq¿ ksIamdos;h ^tall&

by; ksoiqkg wkqj" =

500

20

wdka;sl ksIamdos;h =

uq¿ ksIamdos;fha fjki

úp,H fhojqïj, fjki

= tall 25

100

120 20

1500

2000 500

È.= ld,Sk ksIamdok l%shdj,sh

È.= ld,fha§ ish¨ u fhojqï fjkia lrñka

ksIamdokfha fh§ug ksIamdok wdh;khg yels h'

mßudKdkql+, M, kS;sh

ish¨ u fhojqï úp,H fhojqï jk úg ksuejqu

yeisfrk wdldrh mßudKdkql+, M, kS;sh hkafkka

woyia fõ'

È.= ld,fha § ;u ksIamdok wdh;kfha iuia;

mßudj fjkia lsÍug ksIamdok wdh;khg yels h'

È.= ld,fha § ish¨ u fhojqï úp,H fhojqï jk úg

ksuejqfï yeisßu ms<sn| rgd ;=k

• jefvk mßudKdkql+, M,

• wvq jk mßudKdkql+, M,

• ia:djr mßudKdkql+, M,

jefvk mßudKdkql+, M,

mßudKdkql+, M, wdh;khl Odß;dj mq¿,a lsÍu;a

iuÕ ksIamdok idOlj, ld¾hCIu;dj by< hEfuka

w;am;a lr .kq ,nk uQ¾; m%;s,dN fõ'

ish¨ u fhojqï fjkia lrk m%;sY;hg jvd úYd,

m%;sY;hlska ksuejqu j¾Okh ùu jefvk

mßudKdkql+, M, hkafkka woyia fõ'

ksoiqka (-

fhojqï 20 ] lska jeä lrk úg

ksuejqu 30] lska j¾Okh ùu'

jeä jk mßudKdkql+, M, yg .ekSu flfrys

n,mdk idOl

• ksIamdok idOlj, wNcH;djh fyj;a

fkdfnÈh yels fhojqï ;sîu

• Y%u úNckh u.ska úfYaI m%d.=KH lsßfï

yelshdj

• hka;% Ndú;d lsßfï yelshdj

• tla jrl § muKla ±ßh hq;= úhoï ;sîu

wvq jk mßudKdkql+, M,

fhojqï jeä lrk m%;sY;hg jvd wvq m%;sY;hlska

ksuejqu jeä ùu wvq jk mßudKdkql+, M,hs'

ksoiqka (-

fhojqï 20]lska jeä lrk úg ksuejqï 15]lska

j¾Okh ùu

wvq jk mßudKdkql+, yg .ekSu flfrys

n,mdk idOl

• iïm;a ySk ùu ^iïm;a CIh ùu&

• wd;;sh

• l<ukdlrKh yd iïnkaëlrKh ms<sn|

.eg¨ we;s ùu'

ia:djr mßudKdkql+, M,

fhojqï fjkia lrk m%;sY;hg iudk m%;sY;hlska

ksuejqu j¾Okh ùu ia:djr mßudKdkql+, M, hs'

ksoiqka (-

fhojqï 20]lska jeä lrk úg ksuejqï 20 ]lska

j¾Okh ùu'