1

weRbm cvb

D`vv Dbqb RvZxq A_bwZK cew Zivw^Z KiZ wekl fwgKv cvjb Ki| myz I UKmB wkvqb, A_bwZK Dbqb Ges

Kgms vb mw D`vv Dbqbi Dci AbKvsk wbfikxj| weRbm c vb D`vv Dbqbi GKwU iZc~Y Ges Awbevh welq|

weRbm c vb GKwU `wjj hLvb GKRb D`vv eemv wbq Zuvi cwiKbv mywebfve wjwce Ki hv _K fwelZi Kvb

cwiwwZZ mwVK I KvhKix w`K wb`kbv cvIqv hvq|

weRbm c vb aygv vU-Avc Kvvwbi RbB bq eis Pvjy GUvicvBRi I mgvbfve iZc~Y| weRbm cvb cYqbi

gvag GmGgB D`vviv mdj I jvfRbKfve eemv cwiPvjbvi Rb evRvi Pvwn`v wbicY, wecYb ee vcbv, Drcv`b

ee vcbv, Rbej eevcbv, weq jgvv wbicY, KviLvbvi Drcv`b cwqvq eeZ DcKiY I wimvmmg~ni h_vh_

eenvi, eemvi SzuwK wbYq Ges SzuwK wbimb c`c MnY, mvkqxg~j cY Drcv`b, jvf-wZi wnmemn Avw_K weklY,

Drcv`bkxjZv Dbqb BZvw` welq c~e nZB mRvM Ges mP nZ cvi| GQvov, A_bwZKfve mvebvgq D`vv

wPwZc~eK evsK I Abvb Avw_K cwZvbmg~nK SuywK Gwoq eemvq A_vqb AvK KiZ weRbm c vb h_ mnvqZv KiZ

cvi| Ze evsK I Avw_K cwZvb _K FY cvwi GwUK GKgv gvag wnme weePbv Kiv hve bv|

GLvb h Kvb eemvi Rb DchvMx GKwU weRbm cvb UgcU `qv njv| UgcUwUi wewfb Ask ek wKQz wb`kbv I QK

iqQ| Avcbvi eemvi Gi Kvb KvbwU chvR bvI nZ cvi| Avevi wKQz wKQz cqvRbxq welqi mshvRb

cqvRb nZ cvi| m Abyhvqx eemvf` UgcUwUZ cqvRbxq mshvRb I weqvRbi myhvM iqQ| weklfve DjL,

weRbm c vb Af~ hveZxq Z_, Dcv I Abymvbmg~n AekB ev emZ, idvi mg Ges MnYhvM nZ ne|

2

weRbm cvb UgcU

weRbm c vbi iZ wbwjwLZ 3 wU welq _vKv Riixt

1. Kvfvi cBR

2. m~wPc

3. mvi msc

Kvfvi cR

Kvfvi cBR weRbm c vb K_vwUi DjL _vKZ ne Ges wbwjwLZ welq Afy _vKet

1. eemvi bvg

2. D`vvi bvg

3. Kvvwbi jvMv (hw` _vK)

4. Kvvwbi wVKvbv (Awdm Ges dvix)

5. dvb I gvevBj b^i

6. dv

7. B-gBj

8. Iqe mvBU

3

m~wPc

wgK welq cv I mvimsc II eemvi msw weeiY

III cY/ mevi eYbv IV wecYb cwiKbv

4.1 cwZhvMxi bvg I Aevb

4.2 cwZhvMxi mv_ cY/ mev c`vbi Zzjbv

4.3 wecYb GjvKv/ evRvi we wZ

4.4 cavb fvv/M&vnK

4.5 g~j

4.6 weq c~evfvm

4.7 wecYb Kkj

4.8 wecYb evRU

4.9 eemvi S&uywK

4.10 eemvi gmyg

V Drcv`b cwiKbv

5.1 Drcv`b cwqvi avcmg~n

5.2 cK evevqb mgqm~wP

5.3 Drcv`b gZv

5.4 vqx m` Ges AePqi ZvwjKv

5.5 vqx m`i iYveY I givgZi LiP

5.6 KuvPvgvji LiP

5.7 Drcv`bi mv_ RwoZ Rbej

5.8 eemvi mvweK LiP

5.9 Drcv`b eq

5.10 gRy` ee vcbv

VI msMVb I eevcbv cwiKbv 6.1 cvwZvwbK KvVvgv

6.2 mnhvMx cwZvbi weeiY

6.3 DivwaKvi Gi weeiY

6.4 eemvc~e Kvhg Ges LiP

6.5 Awdm mivgvw`

6.6 ckvmwbK Rbeji eZb

6.7 ckvmwbK LiP

6.8 Z`viKx I g~jvqb

6.9 eemvq mvgvwRK `vqeZv

4

wgK welq cv 6.10 MelYv I Dbqb

6.11 cwkY I `Zv Dbqb

VII Avw_K cwiKbv

7.1 vqx m`

7.2 PjwZ g~jab

7.3 eemvc~e LiP

7.4 eemvq gvU wewbqvM

7.5 A_i Drm

7.6 FY cwikva Zdwmj

7.7 Avq weeiYx

7.8 eBK-Bfb cqU

7.9 evj mxU (cvwjZ)

7.10 Kvk dv UgU

7.11 Kvvwbi cvidig

VIII Abvb KgcwiKbv

8.1 cwiekMZ welq

8.2 bwZK welq

8.3 AvBbMZ welq

8.4 gav^/ BUjKPzqvj cvcvwU

8.5 Kg j

8.6 bUIqvwKs wjR/ cvUbvikxc

8.7 myiv I wbivcv

8.8 AvBwmwUi eenvi

IX Dcmsnvi

X cwiwk (Appendices)

mshyw-1: Avw_K AbycvZ weklY

5

I. mvi msc (Executive Summary)

GB Ask GK bRi D`vv, Kvvwb, D`vM Ges D`vM MnYi hwK KviY evLv Kib| c vweZ eemvi wfw chvqi Z_ hgbt cY, Zv, eemvwU wbq fwelZ cwiKbv

cfwZ AvjvPbv Kib| cY/ mevi weklZ eYbv Kib| eemv ii ZvwiL DjL Kib| eemvqi aiY DjL Kib| Kgms vb (cvwievwiK I cwievii evBi) msv Z_ w`b| Avw_K weklY, A_i ms vb Ges Gi eenvi mKxZ Z_i mvi msc Af~ Kib| 1 cvi ga mxgve ivLyb|

Gi gvag Avcbvi eemv mK cv_wgK aviYv cvIqv hve| eemvwU mK Aviv Rvbvi AvMn mw ne|

6

II. eemvi msw weeiY

1. eemvi bvg t

2. eemvi cKwZ t eemvwU Kvb aiYi? (Drcv`bgyLx ev gvbydvKPvwis/ mev ev mvwfm/ UwWs)

3. mii bvg t

4. Dk t

5. Kgms vb t

` Avav-` A`

vqx Avqx gvU

6. D`vvi msw cwiwPwZ t

D`vvi `Zv I hvMZvwj wK?

wgK bvg I wVKvbv wkvMZ hvMZv Ab eemvq AwfZv

mswk

eemvq

AwfZv

gvwjKvbvi

Ask (%)

1

2

3

4

7. gvwjKvbvi aiYt GKK gvwjKvbv/ Aswk`vix ev cvUbvikxc/ wjwgUW Kvvwb

8. gvU wewbqvM t

cv_wgK wewbqvM vqx g~jab

PjwZ g~jab gvU

9. FY I wbR^ Znwej t

FY wbR^ Znwej gvU

10. mve evRvit

Kvb Kvb GjvKvq cYwUi evRvi AvQ? Kvb Kvb `k cYwUi AvRvwZK evRvi iqQ?

vbxq AvRvwZK

7

III. cY/ mevi eYbv

cY/ mev wK? cY/ mevi iZc~Y wdPvimg~n (ewk) Kx Kx? cY/ mevi Zzjbvg~jK myweav/ Amyweavmg~n Kx Kx?

IV. wecYb cwiKbv

wecYb cwiKbv Zixi c~e cYwUi evRvi mK cwivi aviYv _vKZ ne| Gi Rb evRvi Rwic GKwU iZc~Y welq| wecYb cwiKbv hZUv me mywbw`, Z_, Dcv Ges idvimg nZ ne|

1. cwZhvMxi bvg I Aevbt

vbxqfve Avcbvi eemvi cwZhvMx Kviv? gv^q Zv`i Ae vb DjL Kib|

wgK cwZhvMxi bvg Aevb

2. cwZhvMxi mv_ cY/ mev c`vbi Zzjbv t

kw (Strength) `yejZv

(Weakness)

myhvM (Opportunity)

gwK

(Threats)

wbRi eemv cwZhvMx-1 ( vbxq) cwZhvMx-2 ( vbxq)

3. wecYb GjvKv/ evRvi we wZ t

eemvwU Kvb Kvb GjvKv Ryo weZ ne? cYwUi AvRvwZK evRvi AvQ Kx? eYbv Kib|

4. cavb fvv/MvnK t

evRvi GjvKvq cY/mevwUi cavb fvv/ MvnK Kviv? MvnKi ewkmg~n Kx Kx? (MvnK Kx g~j bvwK YvY mPZb? Kx cwiwwZZ Zviv q Ki? cYwU q Kivi

mgq Kx Kx welq mPZb _vK?)

5. g~j t

wewfb KvUvMixZ cYwUi GKK g~j DjL Kib|

wgK cYi KvUvMix GKK g~j

8

6. weq c~evfvm t

wK cwigvb cY weq Kiv ne? KZ UvKvi cY weq Kiv ne? (AvMvgx 3 eQii)

mvj cvwjZ weq

cYi weeiY cwigvb GKK g~j gvU UvKv

7. wecYb Kkj (Marketing Strategy)t

weqi jgvv ARbi Rb wecYb Kkj wK nIqv DwPZ? cv_wgK Ae vq Ges cieZxZ Zv (target customer) Kviv ne? mvebv LyuR ei Kiv Ges Zv`iK cY mK Rvbvbvi Dcvq Kx?

(K) cY cPvi Kkj (chvR ) t

cY weqi cPvi Kkj wK ne? (cPvii wewfb gvag hgbt wbDRccvi, gvMvwRb, iwWI, wUwf, Bqjv cBR, mjm& KxU/ cvgvkbvj gUwiqvj ( ewmDi), UW kv cfwZ) ZvK AvK KiZ Kvb& Kvb& wdPvii Dci Rvi w`Z ne?

(L) g~j Kkj (chvR ) t

cYi g~j wbavibi Kkj I cwZ DjL Kib|

(M) cmvi Kkj (chvR ) t

cY/ mevi evRvi Kxfve we Z Kiv ne?

(N) AevbMZ Kkj (chvR ) t

weZiY I weqi cwZ wK ne? (cvBKvix/ wWwweDUi/LyPiv weZv/Abb) eemvi Ae vb wbavibi Kx Kx Kkj Aej^b Kieb?

8. wecYb evRU (evrmwiK)t

cY/ mevi wecYb eve` wK cwigvb LiP ne?

AvBUg evRU (K) cPviYv

(L) cY mieivn LiP

(M) weq Kwgkb

(N) Abvb (mywbw`fve DjL Kib)

gvUt

9. eemvi S&uywKt

9

Avcbvi eemvi mve SzuwKmg~n Kx Kx?

SzuwK gvKvejvq wK wK c`c MnY Kiv Riix?

wUK () wP w`b

Rjevqy ebv

AwM fwgK Abvb --------------------

10. eemvi gmygt

eemvi gmyg KvbwU?

gvm/ FZzi bvg

fiv gmyg/ wcK wmRb g`v mgq / Ad wmRb

V. eemvq/ KvwiMix/ Drcv`b cwiKbv

1. Drcv`b cwqvi avcmg~nt

Drcv`b cwqv eYbv Kib| Drcv`b cwqvi avcjv wK wK? dv PvUi gvag Dc vcb Kib| KvqvwjwU KUvj Ges vvW gb Pjv nq/ ne wK-bv?

2. cK evevqb mgqm~wPt

cKwU ev evqb KiZ KZ mgq cqvRb? cKi Kvhg Abymvi mgqKvj DjL Kib|

wgK Kvhg mgqKvj

3. Drcv`b gZvt

evrmwiK Drcv`b gZv KZ? (cwigvb I UvKv)

cY GKK Mgq cwigvb GKK g~j UvKv

1 eQi

1 eQi

1 eQi

1 eQi

gvU

4. vqx m` Ges AePqi ZvwjKvt vqx m`mg~n wPwZ Kib Ges AePq ei Kib|

vqx m` Cwigvb q g~j m`i vwqZ AePq (UvKvq) fwg (fwgi AePq cqvRb bB) `vjvb

hcvwZ (hvskmn) (1)

(2)

(3)

10

Avmeve I ZRmc cwienb

(fvb, UvK BZvw` hw` _vK)

Abvb (mywbw`fve DjL Kib)

gvU (AePqi nvit `vjvb @ 5% cwZ eQi, hcvwZ I hvsk @ 10% cwZ eQi, Avmeve I ZRmc @ 20% cwZ eQi, cwienb@ 20% cwZ eQi AePqi nvi weePbv Kiv hZ cvi)

5. vqx m`i iYveY I givgZi LiPt

GB vcbv I hcvwZi KvhKvwiZv ev gqv` KZ Kvj? iYveY wKfve nq/ ne?

vqx m` iYveY I givgZ LiP

gvU

6. KuvPvgvji LiP (evrmwiK)t

Kx cwigvb KuvPvgvji cqvRb? KuvPvgvj qeve` KZ LiP ne?

KuvPvgvji Drm wK? mviv eQiB wK cvIqv hve? KuvPvgvji mieivnKvix K ev Kviv?

KuvPvgvji weeiY GKK cwigvb GKK g~j eq (UvKv)

gvU

7. Drcv`bi mv_ RwoZ Rbejt

cZ I civ kwgKi msLv KZ ne Ges wK aibi `Zv _vKv DwPZ? kwgKiv wK cwkwZ? hw` bv nq, Zvnj Kxfve cwkY cve?

kwgK LiP KZ nZ cvi? mviv eQi wK kwgK cvIqv hve? hw` bv cvIqv hvq Drcv`bi Dci wKic cfve coe?

c`ex evrmwiK eZb/ gRyix

gvU

8. eemvi mvweK LiPt

eemvi AvbylwK (Ifvi nW) LiPi `iKvi AvQ wK?

wgK weeiY m~ evrmwiK LiP

1 DchvMmg~n (Mvm, we` yr, cvwb) 2 vqx m`i AePq V. Drcv`b cwiKbv-(4) 3 iYveY I givgZ LiP V. Drcv`b cwiKbv-(5) 4 fvov (f~wg, `vjvb, gwkb BZvw` hw` _vK)

5 Abvb (mywbw`fve DjL Kib) gvU

9. Drcv`b eqt

11

GKK `ei Drcv`b eq KZ ne?

wgK LiPi weeiY m~ evrmwiK LiP 1 KuvPvgvji LiP V. Drcv`b cwiKbv-(6) 2 Rbeji eZb V. Drcv`b cwiKbv-(7) 3 eemvi mvweK LiP V. Drcv`b cwiKbv-(8)

gvU

10. gRy` ee vcbvt

gRy` ee vcbvi Rb Kx cwiKbv AvQ? Kx aibi gRy` (KuvPvgvj, wdwbkW Wm cfwZ) msiY Kieb?

gRy` LvbvwU Avcbvi wbRi / fvov? Gi wbivcv ee v eYbv Kib|

VI. msMVb I ee vcbv cwiKbv

1. cvwZvwbK KvVvgvt

cvwZvwbK KvVvgv (Organizational Structure) Kxic? ee vcbvq Kviv _vKeb? Zv`i AwfZv I hvMZv Kx?

wgK bvg AwfZv hvMZv 1

2

3

4

2. mnhvMx cwZvbi weeiYt

Kvb mnhvMx cwZvb iqQ Kx? mnhvMx cwZvbi msw weeiY w`b| (hw` _vK)

3. DivwaKvi Gi weeiYt

D`vvi AeZgvb eemvq ee vcbvi weeiY|

4. eemvc~e Kvhg Ges LiPt

eemv cwiPvjbvi c~e wK wK KvR Kiv `iKvi? eemvc~e Kvhgi Rb KZ LiP ne?

wgK eemvc~e Kvhg mgq LiP

1 eemvq cwiKbv Zix 2 iwRkb Ges jvBm

12

3 FY Ave`b 4 Pzw mv`b

5 Rwg q/fvov (ay mgq)

6 DchvM (Mvm, we` yr, cvwb) mshvM 7 Rbej wbqvM 8 Abvb

gvU 5. Awdm mivgvw`t

Awdmi Rb vqx cuywR wK wK jvMe?

vqx m` q g~j vqxZ AePq

gvU

6. ckvmwbK Rbeji eZbt

wgK c`ex evrmwiK eZb

gvU

7. ckvmwbK LiPt

ckvmwbK LiP KZ nZ cvi?

wgK weeiY m~ LiP (UvKvq)

1 Awdm migvw`i AePq VI. msMVb I eevcbv cwiKbv- (5)

2 ckvmwbK Rbeji eZb VI. msMVb I eevcbv cwiKbv- (6) 3 Awdm fvov

4 Awdmi DchvM (Mvm, we` yr, cvwb BZvw`) 5 WvK, Zvi I Uwjdvb 6 kbvix 7 Avcvqb

8 Abvb (mywbw`fve DjL Kib) gvU

8. Z`viKx I g~jvqbt

eemvq cwiKbvwUi ev evqb AMMwZ Kxfve Z`viKx I g~jvqb Kieb? mdjZv cwigvci Rb Kx Kx wb `kK eenvi Kieb?

9. eemvq mvgvwRK `vqeZvt

eemvq mvgvwRK `vqeZv^ic Kx Kx KgKv nvZ beb?

10. MelYv I Dbqbt c vweZ eemvq Kvb welq MelYvi cqvRb AvQ Kx?

eemvi Dbqb fwelZ mvebv KZUzKz?

13

11. cwkY I `Zv Dbqbt eemvq ee vcbv Ges Rbeji `Zv Dbqb Kx Kx c`c MnY Riix?

VII. Avw_K cwiKbv

1. vqx m`t

weeiY m~ eZgvb (UvKv)

(hw` _vK) c vweZ (UvKv)

fwg V. Drcv`b cwiKbv-(4) `vjvb V. Drcv`b cwiKbv-(4)

hcvwZ I hvsk V. Drcv`b cwiKbv-(4) Avmeve I ZRmc V. Drcv`b cwiKbv-(4) cwienb (fvb, UvK BZvw` hw` _vK) V. Drcv`b cwiKbv-(4) Abvb (mywbw`fve DjL Kib) V. Drcv`b cwiKbv-(4)

gvU

2. PjwZ g~jabt

weeiY mgqKvj m~ eZgvb (UvKv)

(hw` _vK) c vweZ (UvKv)

KuvPvgvji LiP V. Drcv`b cwiKbv-(6) Drcv`bi mv_ RwoZ Rbeji eZb

V. Drcv`b cwiKbv-(7)

KviLvbvi mvweK LiP V. Drcv`b cwiKbv-(8)

wecYb LiP IV. wecYb cwiKbv-(8)

ckvmwbK LiP VI. msMVb I eevcbv cwiKbv- (7)

Abvb (mywbw`fve DjL Kib) gvU

vqx I PjwZ g~jab KZ? megvU KZ g~jab cqvRb?

3. eemvc~e LiP VI. msMVb I eevcbv cwiKbv- (4) = UvKv

4. eemvq gvU wewbqvM VII. Avw_K cwiKbv- (1+2+3) = UvKv

5. A_i Drmt

eemvi Rb Kx cwigvb A_i cqvRb? A_i ms vb Kxfve ne?

eZgvb Kvb evsK/ Avw_K cwZvb _K FY wbq _vKj Zvi weeiY w`b|

weeiY FY BKyBwU gvU eZgvb c vweZ eZgvb c vweZ eZgvb c vweZ

evsK/

Avw_K

cwZvb

Abvb evsK/

Avw_K

cwZvb

Abvb

fwg `vjvb

14

hcvwZ I hvsk Avmeve I

ZRmc

cwienb

eemvc~e LiP

Abvb

(mywbw`fve DjL Kib)

gvU vqx wewbqvM bxU PjwZ g~jab

megvU wewbqvM

6. FY cwikva Zdwmjt

FY cwikvai mgqm~wP/ bxwZgvjv Kx ne?

eQi wKw my` gvU `q Aewk Avmj

7. Avq weeiYx (Income Statement)

mve Avq weeiYx Dc vcb Kib|

AvBUg PjwZ eQi 1g eQi 2q eQi 3q eQi

weq

(-) bxU fvU c`vb

bxU weq

(-) weqKZ cY g~j (Cost of Goods Sold)

Mm jvf

(-) mvaviY ckvmwbK I weq

LiP

my` Ges Uv c`vbi c~e bxU jvf

(-) evsK jvbi Dci my`

Uv c`vbi c~e bxU jvf

(-) Uv

Uv c`vbi ci bxU jvf

8. eBK-Bfb cqU (Break-Even Point)

mgQ` we`y (eK Bfb cqU) KZ? me nj Mvdi gvag Dcvcb Kib|

LiPi weeiY vqx LiP cwieZbkxj LiP

15

cwieZbkxj LiP

vqx LiP

gvU vqx LiP

gvU cwieZbkxj LiP

9. evj mxU (cvwjZ) (Projected Balance Sheet)

mve Dc ev evj mxU Dcvcb Kib|

AvBUg PjwZ eQi 1g eQi 2q eQi 3q eQi

m` I mw (ASSETS AND

PROPERTIES)

PjwZ mw (Current Assets)

bM` Ges evsK D (Cash and Bank balance)

gRy` (Inventory)

cvc wej (Accounts Receivables)

wccBW LiP (Prepaid Expenses)

Abvb PjwZ mw (Other current

assets)

megvU PjwZ mw (Total Current Assets)

vqx mw (Fixed Assets)

cv_wgK LiP (Preliminary

expenses)

hcvwZ (Machinery & equipment)

Avmevec I mivg (Furniture &

Fixture)

wbivcv eve` Rgv (Security

Deposits)

16

Rwg I feb (Land & Building)

AMxg fvov (Rental advance)

hvbevnb I hvZvqvZ (Vehicles &

Transport)

Abvb vqx mw (Other fixed Assets)

(-) mg vqx mwi Dci AePq LiP (Less accumulated depreciation on all

fixed assets)

megvU vqx mw (Total Fixed Assets)

`vq Ges BK yBwU (LIABILITIES AND

OWNERS EQUITY)

`vq (Liabilities)

(K) PjwZ `vq (Short term liabilities/

Current liabilities)

bM` FY (Cash credit)

c`q wej (Accounts Payable)

c`q my` (Interest Payable)

c`q Uv (Taxes Payable)

eKqv LiP (Outstanding expenses)

gvU ^ gqvw` `vq (Total Short term liabilities)

(L) `xN gqvw` `vq (Long term liabilities)

evsK c`q my` (Bank loan payable)

c`q gUMR (Mortgage payable)

(-) `xNgqv`x `vqi PjwZ Ask (Current portion of long term

liabilities)

gvU `xN gqvw` `vq (Total Long term liabilities)

megvU `vq (Total liabilities)

BKyBwU (Owners Equity)

cv_wgK g~jab (Initial capital)

AwRZ Avq (Retained Earnings)

jvf (Profit for the year)

gvU BK yBwU (Total Owners Equity)

gvU `vq Ges BK yBwU (Total Liabilities & Equity)

17

10. Kvk dv UgU (Cash Flow Statement)

mve bM`vb cevn ev Kvk dv Dcvcb Kib|

mve Kvk dv [eQi]

PjwZ eQi 1g eQi 2q eQi 3q eQi 4_ eQi 5g eQi

cviw^K evj (OPENING BALANCE)

Cash inflows

weq (Sales)

BKyBwU (Equity)

FY (Loan)

mw weq (Asset sales)

FYMnxZv _K cv (Debtor receipts)

Abvb Avq (Other income)

Total Cash inflows

Cash outflows

wecYb LiP

g~jabx eq (Capital Expenditure)

KuvPvgvji LiP

gRyix

KviLvbvi mvweK LiP (DchvM, iYveb I givgZ, fvov)

eemvc~e LiP

Awdm migvw`

ckvmwbK Rbeji eZb

ckvmwbK LiP

evsKi wd I PvR (Bank fees & charges)

my` (Interest paid)

jxR/ FYi wKw cwikva (Lease/loan payments)

AvqKi

Abvb (mywbw `fve DjL Kib)

Total Cash outflows

bM` evj (Cash balance)

kl evj (CLOSING BALANCE)

11. Kvvwbi cvidig (aygv Pvjy GUvicvBRi chvR)

weMZ 3 eQi Kvvwbi cidig Kgb wQj?

eQi gvU Avq (UvKv) gvU eq (UvKv) Mm jvf (UvKv) Abvb eq (UvKv)

bxU jvf (UvKv)

18

VIII. Abvb KgcwiKbv

1. cwiekMZ welqt

cwiekMZ welq hgbt eR ee vcbv, KuvPvgvji mwVK eenvi, cwieki fvimvg cfwZ wKfve eRvq ivLv ne? Mxb UKbvjRx/ GbvwR BwdwmqU hcvwZi eenvi wKfve gb Pjv ne?

cwiek Awa`ii Qvoci cqvRb AvQ wK? Ae vb Ges cwieki Dci cfve Abyhvqx eemvwU Kvb KvUvMixZ co?

cwiek eve eR ee vcbv (BwUwc) cvU cqvRb AvQ wK? hw` _vK; Zv eenvi Kiv nq / ne Kx? 2. bwZK welqt

gbvcwj, evRvi mylg cwZhvwMZv, jvf, jvKmvb cfwZ welq Avcbvi eemvq cwiKbvq wKfve mg^q Kieb? 3. AvBbMZ welqt

Avcbvi eemv msv we`gvb bxwZ I wbqg-Kvbyb Kxfve iv Kieb?

4. gav^/ BUjKPzqvj cvcvwUt

Avcbvi eemvi bvg, cY/ mevi cUU, wWRvBb, UWgvK, iwRkb, KwcivBU cfwZ gav^ ev BUjKPzqvj cvcvwU wKfve msiY Kieb?

5. Kg jt Kg j wKfve kvw I kLjv eRvq ivLeb?

6. bUIqvwKs wjR/ cvUbvikxct

Abvb eemv cwZvbi mv_ wKfve fvj mK vcb Ges cvUbvikxc eRvq ivLeb? 7. myiv I wbivcvt

Rbej Ges cwZvbi myivv I wbivcv wbwZKiYi j wK eev MnY Kieb? 8. AvBwmwUi eenvit

eemv cwiPvjbvq AvBwmwU (GKvDwUs mdUIqvi, B-Kgvm, gvbRgU Bbdigkb wmg cfwZ) eenvi Kiv nq/ ne wK-bv| nj Kxfve?

IX. Dcmsnvi

weRbm c vbi Dcmsnvi

19

X. cwiwk (Appendices)

cvcZv Abyhvqx wbwjwLZ WKzgUmg~n mshy Kibt wUK () wP w`b

1) RvZxq cwiPq c mn Rxeb ev|

2) Kvvwbi ewmDi (hw` _vK)

3) gvKU wimvP cwZe`b

4) Bvwi Dci vwW wicvU

5) hcvwZi we vwiZ ZvwjKv

6) weMZ eQii evj mxU, Avq weeiYx Ges Kvk dv UgU Gi Kwc (Pvjy eemvi )

7) UW jvBm, ggvivg Ae AvwUKvj Ges AvwUKvj Ae Gmvwmqkb, cvUbvikxc wWW (Pvjy eemvi

)

8) wUb mwUwdKU, fvU iwRkb (Pvjy eemvi )

9) dvix/ Awdm j-AvDU

10) cwiek Awa`ii Qvoc, dvqvi jvBm, eqjvi iwRkb mvwUwdKU cfwZ (eemvf` chvR

jvBmmg~n)

11) evsK UgU

12) FY Abygv`b c

13) weRbm c vb eeZ wewfb Z_ I Dcvi mvcvwUs WKzgU

20

mshyw-1: Avw_K AbycvZ weklY

Drcv`b eqt

gvU Drcv`b eq (V. Drcv`b cwiKbv-(9) GKK cwZ Drcv`b eq=

gvU cYi cwigvb/ msLv (IV. wecYb cwiKbv-(6)

Avq weeiYx msv AbycvZmg~nt

weeiY m~ djvdj

wewbqvMi Dci jvf (%) (Return on Investment or ROI) =

bxU jvf

X 100 evemvq gvU wewbqvM (VII. Avw_K cwiKbv- 4)

Mm jvfi AbycvZ/gvwRb (Gross Profit ratio/ Margin) =

Mm jvf (Gross Profit)

bxU weq (Net Sales)

cwiPvjbv jvfi AbycvZ (Operating Profit Ratio)

=

my` Ges Uv c`vbi c~e bxU jvf (Earnings before interest and taxes (EBIT)

bxU weq (Net Sales)

bxU jvfi AbycvZ/gvwRb (Net Profit Ratio/ Margin)

=

Uv c`vbi ci bxU jvf (Earnings after taxes (EAT)

bxU weq (Net Sales)

Interest Coverage Ratio

=

my` Ges Uv c`vbi c~e bxU jvf (Earnings before interest & taxes)

my` (Interest)

eBK-Bfb cqU t

weeiY m~ djvdj

eBK-Bfb cqU (Break-Even Point)

=

FC

(S-v)

21

=

c_g eQii gvU vqx LiP (FC)

c_g eQii gvU cwieZbkxj LiP (VC)

cwZ GKKi wew g~j (S) - c_g eQii gvU Drcv`b (P)

evj mxU msv AbycvZmg~nt

weeiY m~ djvdj

GwmW U (Acid-Test/ Quick Ratio)

=

ZwiZ m` (Quick assets)

PjwZ `vq (Current Liabilities)

PjwZ AbycvZ (Current Ratio)

PjwZ mw (Current Assets)

PjwZ `vq (Current Liabilities)

bxU PjwZ g~jab

(Net Working Capital)

=

gvU PjwZ mw (Total Current Assets)

gvU PjwZ `vq (Total Current Liabilities)

`vq Ges BK yBwUi AbycvZ

(Debt Equity Ratio) =

gvU `vq (Total Debt (long term debt + current liabilities)

BKyBwU (Equity)

wjfviR AbycvZ (Leverage Ratio or Debt/Worth Ratio) =

gvU `vq (Total Liabilities)

Net worth

mwi Dci Avq

(Return on asset (RoA) =

Uv c`vbi ci bxU jvf (Net Profit after tax)

gvU mw (Total asset)

BUvibvj iU Ae wiUvb (Internal Rate of Return (IRR) t

wWmKvDU Kvk dv (DCF) cwZZ BUvibvj iU Ae wiUvb wbYqt

1. c vweZ wewbqvMi Fake Pay Back Period wbbq|

Pay Back Period = cvweZ wewbqvM (Project Cost) / Annual Cash Inflow

2. Uwej- A4 G Fake Pay Back Period Gi KvQvKvwQ 2wU wWmKvDU iU ei Kiv (GKwU eo Ges AciwU Gi

_K QvU)

3. 2wU wWmKvDU iU Kvk Bbdv Gi cRU fvjy ei Kiv|

22

PV = Cash Inflow X Discount rate

4. y`wU bU cRU fjy ei Kiv|

NPV = PV - Project Cost

5. BUvicvjkbi gvag BUvibvj iU Ae wiUvY ei Kiv|

BUvibvj iU Ae wiUvb (IRR) = A + [C/C-D] (B-A)

hLvb, A = mewb wWmKvDU iU (Lower discount rate)

B= mevP wWmKvDU iU (Higher discount rate)

C= mewb wWmKvDU iU bU cRU fjy (NPV at lower discount rate)

D= mevP wWmKvDU iU bU cRU fjy (NPV at higher discount rate)

weK cwZt

gvBvmdU Gj BUvibvj iU Ae wiUvbi (IRR) dg~jvi gvag ei Kiv hZ cvi|