Management Accounting Information - CA Sri Lanka

C A S R I L A N K A C U R R I C U L U M 2 0 1 5

KE2 Management Accounting Information

(Tamil)

,e;j ,izg;ghdJ xU Nkyjpf cjtpf; ifE}yhfg; gad;gLj;Jk; Nehf;fj;jpw;fhf mikf;fg;gl;lJ. khzth;fs; ghlE}ypy; juggl;Ls;s cs;slf;fg; gFjpfisg; ghh;itapl;L xt;nthU ghlg; gFjpf;Fkhd Nkyjpd fw;if cjtpf; ifE}ypd; gFjpfSld; ,izj;Jg; ghh;f;FkhW mwpTWj;jg; gLfpd;wdh;. Executive Level KE2 – Management Accounting Information ghlE}ypid Vw;fdNt nfhs;tdT nra;j khzth;fSk; ,e;jf; ifE}ypidg; ghh;itapLkhW mwpTWj;jg; gLfpd;wdh;.

A d d i t i o n a l S t u d y S u p p o r t M a t e r i a l

KE2- Additional Study Support Material

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cs;slf;fq;fs; KE2 Management Accounting Information ghfk; 1 fpuaf; fzf;fPl;bd; mbg;gil mk;rq;fs;

1 Muk;gf; fzpjk; 3

4 %yg;nghUl;fspw;fhd fzf;fPL 14

6 Ntiy> njhFjp> xg;ge;j kw;Wk; Nritf; fpuatpay; 17

ghfk; 2 fzf;fPl;bd; fzpjuPjpahd mk;rq;fs;

9 nrt;ntz; guk;gy; kw;Wk; khjpupnaLg;G guk;gy;fs 18

ghfk; 3 fpuaf; fzf;fPl;L Kiwikfs;

10 Nke;jiyfSf;fhd fzf;fPL 26

11 cs;slf;ff; fpuatpay;> vy;iyf;fpuatpay; kw;Wk; nraw;ghl;il

mbg;gilahff; nfhz;l fpuatpay; 27

ghfk; 4 tpahghuj;jpw;fhd epjpf; fzpjKk; nray;jpl;l kjpg;gPl;L

mbg;gilfSk;.

12 tpahghuj;jpw;fhd epjpf;fzpjk; 30

ghfk; 6 tpahghuj; njhopw;ghLfSf;fhd fzpjk;

16 tzpfr; rhu;GfSf;fhd fzpjk; 32

ghfk; 7 ghjplYk; vjpu;T $wYk;

17 ghjPl;Lf; fl;Lg;ghLk; ghjPl;L KiwAk; 35

18 vjph;T$wYk; ghjPl;bidj; jahhpj;jYk; 42


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mj;jpahak; 1 f;fhd Nkyjpf gapw;rp tpdhf;fs;

Muk;gf; fzpjk; gFjp 4 : E}w;W tPjq;fs; kw;Wk; tpfpjq;fs; (gf;fk; 13) Ig; ghh;itaplTk; tpahghuk; #oypy; E}w;W tPjk;

(fw;wy; Nehf;fk; 2.1.1)

1. xU moF rhjdg; nghUspd; tpiyia 20%, j;jhy; Fiwj;jhy;> tpw;gid

30%, j;jhy; mjpfhpf;Fk;. nkhj;j tUkhdj;jpy; Vw;gLk; khw;wj;ijf; fzpf;f.

A) 6% B) 12% C) 10% D) 4%

(2 Gs;spfs;)

jPHT:

Muk;g epYitia “p” vdTk; Muk;g tpw;gidia “q”. vdTk; nfhs;f. p , q Mfpatw;wpd; Gjpa tpiyiaAk; msitAk; jUf.

Muk;gg; ngWkhdk; khw;wk; Gjpa ngWkhdk; tpiy: 𝑝 20% FiwT 0.80 𝑝 msT: 𝑞 30% mjpfhpg;G 1.30 𝑞 tUkhdk; 𝑝 × 𝑞 1.04 𝑝 × 𝑞

𝑝𝑞 ,y; ,Ue;J 1.04 𝑝𝑞 Mf tUkhdk; mjpfhpf;Fk; NghJ me;j mjpfhpg;G 0.04𝑝𝑞 MFk;. vdNt nkhj;j tUkhdj;jpy; Vw;gLk; mjpfhpg;G 4% MFk;.

tpil: D

2. xU fk;gdpapd; fle;j khjj;Jf;fhd 8%. ngWkjp Nrh; thpAld; $ba

njhiyNgrpr; nryT &gh 43,200, MFk;. ,e;jr; nrytpy; 50% j;ij

tw;thpr; NrHf;fhJ re;ijg;gLj;jy; gphpTf;Fk;> kPjpapy; 25% j;ij tw;thpiar; NrHf;fhJ> fzf;fpay; gphpTf;Fk; xJf;Ftjw;Fj; jPHkhdpf;fg;gl;lJ. fzf;fpay; gFjpf;F xJf;fg;gl;l njhiyNgrpr; nryitf; fzpf;f.

(3 Gs;spfs;)

jPHT :

njhiyNgrpr; nryitg; gphpTfSf;F xJf;Fk; NghJ> tw;thpiaj; jtpHg;gjhf tpdhtpy; nrhy;yg;gLfpwJ. vdNt mijr; NrHf;fhJ njhiyNgrpr; nryT fhzg;gl Ntz;Lk;.


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ng. Nr. thpiar; NrHf;fhj njhiyNgrpr; nryT = 43,200

1.08 × 1 = &gh 40,000

MFk;.

re;ijg;gLj;jy; gFjp kpFjp

&gh. 40, 000 x 50% = &gh 20,000 &gh 20,000

fzf;fpay; gpw

&gh. 20,000 x 25% = &gh. 5,000 &gh15,000 tpil : &gh 5,000

3. xU nghUspd; 17.5%, tw;thpAld; $ba tpiyahd &gh 1,762.50, 15%. j;jhy; mjpfhpf;fg;gl;lJ. tw;thp NrHf;fg;gLtjw;F Ke;jpa Gjpa tpiyiaf; fzpf;f.

A) &gh 1,650 B) &gh 1,725 C) &gh 1,950 D) &gh 2,000

(2 Gs;spfs;)

jPHT:

tpiy mjpfhpf;fg;gl;ljhf tpdhtpy; nrhy;yg;gl;Ls;sJ. Mdhy;> thpthpapy; khw;wkpy;iy.

vdNt> mjpfhpj;j tpiy = 1,762.50

1.175× 1.15 = &gh 1,725

tpil : B

4. xU tpahghhp 30% ,yhg vy;iyAld; xU nghUis tpw;why;> mtUila $l;lg;gl;l ,yhgj;jpd; E}w;W tPjj;ijf; fzpf;f. (,uz;L jrkjhdq;fspy;)

A) 42.84% B) 42.85% C) 42.86% D) 42.87%

(2 Gs;spfs;)

jPHT:

,yhg vy;iy 30%, vdpd; tpw;Fk; tpiyAk;> nfhs;tpiyAk; KiwNa

100% MfTk; 70% MfTk; ,Uf;Fk;. vdNt $l;lg;gl;l ,yhgk; 30

70× 100%

= 42.86%

tpil : C


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5. xUtH jdJ tUlhe;j ciog;gpd; Kjy; &gh 500,000 f;F vt;tpj thpAk;

nrYj;j Ntz;bajpy;iy. mLj;j &gh 1,000,000 f;F 5% thpAk; kPjp

ciog;Gf;fhf 8% thpAk; nrYj;j Ntz;Lk;. tUlhe;j epfu ciog;ghf

&gh 2,600,000 ngw Ntz;Lkhapd; nkhj;j ciog;G vt;tsthf ,Uf;f Ntz;Lk; vd;gijf; fzpf;f.

(3 Gs;spfs;) jPHT:

epfu ciog;G &gh 1,450,000f;F $bajhf ,Ug;gpd;> (fPNo

fhl;lg;gl;Ls;sJ) ,Ug;gpd; %d;Wgb epiyfs; ,Uf;Fk;. &gh 500,000

tiu thp nrYj;jj; Njitapy;yhj Kjy; gbAk; 5% thp nrYj;j Ntz;a

,uz;lk; gbAk; 8% thp nrYj;j Ntz;ba %d;whtJ gbANk mitahFk;.

&gh 1,500,000 tiuapyhd nkhj;j ciog;ghf &gh 50,000 thpAk; epfu

ciog;ghf &gh 1,450,000. k; ,Uf;Fk;. epfu miog;ghf &gh 2,600,000,

,Uf;f Ntz;Lkhapd;> %d;whk; gbapy; epfu ciog;ghf &gh 1,150,000 k;

nkhj;j ciog;ghf &gh 1,250,000. k; ,Uf;f Ntz;Lk;. MfNt Njitahd

nkhj;j ciog;G &gh 2,750,000Mf ,Uf;f Ntz;Lk;.

tpil: &gh 2,750,000

gbepiyfs; nkhj;j ciog;G thp epfu ciog;G

;(Slabs) (Gross Earning) ( Tax) (Net earning)

500,000tiu 500,000 - &gh 500,000

500,000 – 1,500,000 1,000,000 (5%) 50,000 &gh 950,000

&gh. 1,450,000

1,500,000 + 1.250,000 (8%) 100,000 &gh. 1,150,000

2,750,000 &gh .2,600,000


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gFjp 4 : E}w;W tPjq;fs; kw;Wk; tpfpjq;fs; (gf;fk; 13) Ig; ghh;itaplTk; tpahghuk; #oypy; E}w;W tPjk;

(fw;wy; Nehf;fk; 2.1.1) mj;jpahak; 6> gFjp 3 : njhFjpf; fpuakply; (gf;fk; 230) Ig; ghh;itaplTk; gpuj;jpNaf kw;Wk; njhlh; fl;lisf; fpuakply;


thfd cw;gj;jpapy; gad;gLj;jg;gLk; fUtpnahd;iw xU epWtdk; cw;gj;jp nra;fpwJ. me;jf; fUtpapy; ,e;jpahtpy; nra;ag;gl;l fl;Lg;ghl;L myFk; cs;ehl;L jahhpg;gpy; cUthd ,U mYkpdpa ghfq;fSk; cs;sd. mtw;iw xd;W NrHj;jhYk; fUtpaikj;jhYk; ,yq;ifapy; mike;Js;s njhopw;rhiyapy; eilngWfpwJ. kw;w tpguq;fs; fPNo jugl;Ls;sd. ,e;jpahtpypUe;J ngwg;gLk; fl;Lg;ghl;L myFfs;:

500 myFfisf; nfhz;l njhFjpfshf nfhs;tdT nra;ag;gLfpd;wd. mjd;

fl;Lg;ghl;L tpiy ,e;jpa &gh 5,000, Fiwe;j gl;rk; 500 myF nfhs;tdT

nra;ag;gl;lhy; 10% fopT fpilf;Fk;. 500 myF nfhz;l njhFjpf;F gf;fw;

Nghf;Ftuj;Jr; nryT ,e;jpa &gh 750,000. fhg;GWjpf; fl;lzk; fhg;GWjp

nra;ag;gl;l nkhj;jj; njhifapd; 2% MFk;. myFfspd; nfhs;tpiyiaAk;> fg;gw;Nghf;Ftuj;Jr; nryitAk; $l;ba njhiff;Fr; rkdhd njhifNa fhg;GWjp nra;ag;gl;l nkhj;jj; njhifahFk;. nfhOk;Gj; JiwKfj;jpypUe;J

njhopw;rhiyf;Ff; nfhz;L nry;tjw;fhd Nghf;Ftuj;Jf;fhf &gh 200,000,

Kk; xt;nthU myFf;Fkhf jyh &gh 300 k; nrythFk;.

(ehzakhw;W tpfpjk;: ,e;jpa &gh 1; = ,yq;if &gh 2.50)

cs;ehl;L jhahpg;ghd mYkpdpag; ghfq;fs;:

,tw;Wf;fhd tpiy – xU myFf;F &gh 6,350

njhopw;rhiy cw;gj;jp

cw;gj;jpapy; gad;gLj;jg;gLk; gpw nghUl;fspy; xU fUtpf;F &gh 750

nrythFk;. 500 fUtpfisj; jahhpg;gjw;fhf xt;nthU KiwAk; 400

kzpj;jpahyq;fs; vLf;Fk;. xU kzpj;jpahyaj;Jf;F &gh 1,200 nrythFk;.

cw;gj;jpf;fhf 250 kzpj;jpahyq;fs; Njitg;gLk;. mjw;fhd nryT

kzpj;jpahyj;Jf;F &gh 800 MFk;. kzpj;jpahyk; xd;Wf;F &gh 1,000 tPjk; 95 kzpj;jpahy ghpNrhjid elf;Fk;. ,Wjpf; fl;lkhf ,J epiwNtWk;. mjd;

tpisthf 5% fUtpfs; FiwghL cilait vd epuhfhpf;fg;gLk;. ,it gpuNahrkw;wit. jw;Nghija jpl;lkplg;gl;l cw;gj;jp kl;lq;fspy;> njhopw;rhiyapy; Vw;gLk;

xl;L nkhj;j $yp kw;Wk; gpw nghUl;fSf;fhd fpuaj;Jld; mtw;wpd; 40% j;ijr; NrHj;J epiyahd fpuaq;fs; cw;gj;jpAld; cs;thq;fg;gLfpd;wd.

thbf;ifahsHfsplkpUe;J ngwg;gLk; nkhj;j njhifapd; 20% j;ij nkhj;j ,yhgkhfg; ngWk; tifapy;; tpw;Fk; tpiy mikf;fg;gLk;.


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Njitg;gLtJ:

(i) cw;gj;jpapd; nkhj;jf; fpua mwpf;ifiag; jahhpf;f

(ii) fUtpapd; xU myFf;fhd re;ij tpiyiaf; fzpf;f.

(f.Neh 2.1.1) (nkhj;jk;10 Gs;spfs;)

jPHT:

Fwpg;G: Muk;gf; fl;lj;jpy; ,U ehl;L ehzaq;fs; njhlHGWtjhy;> mtw;Wf;fhf jdpj;jdpahd gj;jpfs; nfhLf;fg;gl;Ls;sd.

500 fUtpfisf; nfhz;l njhFjpia cw;gj;jp nra;tjw;fhd fpuak;

(i) ,e;jpa &gh ,yq;if

&gh

500 fl;Lg;ghl;L myFf;fhd fpuak;

(,e;jpahtpypUe;J)

myFfspd; mbg;gilf; fpuak; (500 x 5,000) 2,500,000

fopT (10%) (250,000)

2,250,000

flw; Nghf;Ftuj;Jr; nryT 750,000

3,000,000

fhg;GWjp (3,000,000d; 2% ) 60,000

3.060,000

500 fUtpfis ,wf;Fkjp nra;tjw;fhd nkhj;j fpuak; - ,yq;if ehzaj;jpy; (3,060,000 X 2.50) 7,650,000

Nghf;Ftuj;Jr; nryTfs; (200,000 +(500X300) 350,000

8,000,000

1000 mYkpdpa ghfq;fspd; fpuak; (1,000 x 6,350) 6,350,000

njhopw;rhiyapy; fpuak; ,yq;if &gh

gpwnghUs;fs; (500 x 750) 375,000

$yp – fUtp jahhpg;G (400 x 1,200) 480,000

- cw;gj;jp (250 x 800) 200,000

- ghpNrhjid (95 x 1,000) 95,000

gpw nghUlfs; kw;Wk; $ypapd; nkhj;j fpuak; 1,150,000

Nke;jiyfs; 460,000

cw;gj;jpf;fhd nkhj;j fpuak; 15,960,000


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(ii)

cw;gj;jp nra;ag;gl;l nghUs; myFfspd; vz;zpf;if = 500 ,d; 95% = 475 rhjdq;fs;

myFf;fhd fpuak; = 15,960,000 ÷ 475 = &gh. 33,600

tpw;gid tpiy = 33,600 ÷ 0.8 = &gh. 42,000 tpil: &gh 42,000 gFjp 6 : tOf;fs; (gf;fk; 28) Ig; ghh;itaplTk; fhuzpfspd; $l;ly;> fopj;jy;> ngUf;fy;> gphpj;jypyhd tpyfy;fs;


jdpnahU nghUisj; jahhpf;Fk; fk;gdpapd; mLj;j Mz;Lf;fhd ghjPl;ilj; jahHgLj;Jk; fzf;fhsH> rpy cw;gj;jpf; fhuzpfspd; kjpg;gPL gw;wp njsptw;W ,Ue;jhH. MfNt fPNo mthpd; kjpg;gPLfspy; XusT tOf;fs; Vw;gl tha;g;Gz;L.

Mff; $ba tO tPjk; tpw;gidj; njhif(myFfspy;) 400,000 5%

tpw;gid tpiy(&gh) 80 10%

myFf;fhd nghUs; fpuak; (&gh) 20 20%

myFf;fhd $ypf;fpuak; (&gh) 30 10%

tUlj;Jf;fhd epiyahd fpuaq;fs; (&gh) 3,000,000 5%

Njitg;gLtJ:

mLj;j Mz;by; gpd;tUtdtw;Ws; Vw;glf; $ba Mff; $ba tOitf; fzpf;f kjpg;gpLf.

a) xU myFf;fhd gq;fspg;G (5 Gs;spfs;)

b) tUlhe;j gq;fspg;G (3 Gs;spfs;) c) tUlhe;j ,yhgk;> NkNyAs;s xt;nthU tplaj;jpYk; Mff; $ba tO

tPjj; ij(%)f; $WtJld; mtw;wpd; tpisTfisj; njopTgLj;Jf.

(2 Gs;spfs;)

(nkhj;jk; 10 Gs;spfs;)

jPHT:

xU myFf;fhd %yg;nghUs; fpuak; =&gh 20 ± 20% = &gh 20 ± Rs 4 = &gh

16 – &gh 24

xU myFf;fhd $ypf; fpuak; = &gh 30 ± 10% = &gh 30 ± Rs 3 = &gh 27 –

&gh 33


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xU myFf;fhd khWk; fpuak; =&gh 43 – &gh 57

xU myFf;fhd tpw;gid = &gh 80 ± 10%= &gh 80 ± &gh 8= &gh 72 – &gh 88 tpiy

xU myFf;fhd gq;fspg;G = &gh 15 – &gh 45

a) xU myFf;fhd gq;fspg;G gpd;tUkhWk; nfhLf;fg;glyhk;.

xU myFf;fhd gq;fspg;G = &gh 15 - &gh 45 = &gh 30 ± &gh 15= &gh 30 ± 50%

nghUs; tpsf;fk;: tpw;gid tpiy ± 10% tOTf;Fk;> %yg;nghUs; kw;Wk;

$ypf;fpuak; Mfpa xU myFf;F KiwNa ± 20% and ±

10% tOTf;Fk; cl;gLkhapd;> xU myFf;fhd gq;fspg;G

± 50% tOTf;F cl;gLk;.

b) tpw;gidj; njhif =400,000 ± 5% =400,000 ± 20,000

=[380,000–420,000]myFfs;

myFf;fhd gq;fspg;G =[&gh 15 – &gh 45]

MfNt> nkhj;j gq;fspg;G = &gh 5,700,000 – &gh 18,900,000

= &gh 12,000,000 ± 6,900,000

= &gh 12,000,000 ± 57.5% ,ilNa fhzg;gLk;.

nkhj;j gq;fspg;gpy; Mff; $ba tO 57.5% MFk;.

nghUs; tpsf;fk;: tpw;gidj; njhifapy; ± 5% Tk; xU myfpd;

gq;fspg;gpy; ±50% tOTk; ,Ug;gpd;> nkhj;jg;

gq;fspg;gpd; Mff; $ba tO ± 57.5% MFk;.

c) nkhj;jg gq;fspg;G [&gh 5,700,000 – &gh 18,900,000]

epiyahd Nke;jiy = &gh 3,000,000 ± 5% =&gh 3,000,000 ± &gh 150,000

= &gh 2,850,000 – &gh 3,150,000

MfNt> tUlhe;j ,yhgk; [&gh 2,550,000 - &gh 16,050,000). ,jid &gh

9,000,000 ± &gh 7,050,000 = &gh 9,000,000 ± 78.3% vdTk; nfhLf;fyhk;.

nghUs; tpsf;fk;: tpdhtpy; Fwpg;gpl;lthW xt;nthU fhuzpapYk; jug;gl;l tOtPjq;fs; ,Ug;gpd;> ,yhgj;jpy; Mff; $ba

tOtPjkhf ± 78.3% ,Uf;Fk;.


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gFjp 7 : $l;ly; ,iliag; ghh;itaplTk; gFjp 8 : Kuz; kw;Wk; epak tpyfiyg; ghh;itaplTk; Kuz; kw;Wk; epak tpyfy;


xt;nthU khjKk; ,Wjp ehs; tpahghu Kbtpy; fk;gdp fzf;F epYitfspd; RUf;ff; Fwpg;G xd;iwj; jUkhW> tq;fpf; fpis KfhikahsH> jdJ CopaHfisf; Nfl;Lf; nfhz;lhH. me;j khjhe;j tpguq;fisf; nfhz;L jdJ fhyhz;L mwpf;ifiaj; jahhpg;gJ mtuJ Nehf;fkhFk;. mjidj; jiyikf; fhhpahyak; jpl;lkplYf;fhfg; gad;gLj;Jk;. ,e;jj; jftiyg; ngWtjw;fhf fk;gdp thbf;ifahsH midthpdJk; fzf;Ffs; ghPl;rpf;fg;gLk;. xU khjj;J tpguq;fs; fPNo jug;gl;Ls;sd.

fzf;F epYit &gh kpy;ypad;

tFg;G

eLg;Gs;sp Class

𝑥

tFg;G kPbwd;

(f)

𝑓𝑥 𝑓𝑥2

0 Kjy; 20f;Ff; Fiwthd msT tiu

10


40


30


15


5

nkhj;jk; 100

Njitg;gLtJ :

a) ml;ltizapy; tpLgl;Ls;s ngWkhdq;fisg; gjpT nra;f.

(3 Gs;spfs;)

b) fzf;F epYitapd; ,iliaf; fzpf;f. (2 Gs;spfs;)

c) fzf;F epYitapd; epak tpyfisf; fzpf;f.

(2 Gs;spfs;)

d) (b) (C) apy; jug;gl;l ngWkhdq;fSf;F cl;nghUis nts;g;gLj;Jf.

(3 Gs;spfs;)



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jPHT:

a) fzf;F epYit &gh kpy;ypad;

tFg;G eLg;Gs;sp

𝑥

tFg;G kPbwd;

(f)

𝑓𝑥 𝑓𝑥2

0 – 20 tiu 10 10 100 1,000

20 – 40 tiu 30 40 1200 36,000

40 – 60 tiu 50 30 1500 75,000

60 - 80 tiu 70 15 1050 73,500

80 – 100 tiu 90 5 450 40,500 nkhj;jk; ; 100 4300 226,000

b) ,il �̅� = ∑ 𝑓𝑥

∑ 𝑓

= 4300

100 = &gh 43 kpy;ypad;

c) 𝜎 = √∑ 𝑓𝑥2

∑ 𝑓 − �̅�2

= √226,000

100 − 432

= &gh 20.27 kpy;ypad;

d) nghUs; tpsf;fk;:

43 d; ,il epYit: xU thbf;ifahsH ruhrhpahf

&gh 43 kpy;ypaid itg;Gg; gzkhf itj;Js;shH.

&gh 20.27 kpy;ypaDf;fhd tpyfy;: thbf;ifahsHfspd; jdpj;jdpahd fzf;F epYitfs; ,ilapypUe;J

ruhrhpahf &gh. 20.27 kpy;ypad; tpyfiyf; nfhz;Ls;sd.


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gFjp 10 : Rl;nlz; gjq;fs; (gf;fk; 42) Ig; ghh;itaplTk; gFjp 13 : epiwaplg;gl;l Rl;nlz;fs; (gf;fk; 47) Ig; ghh;itaplTk; Rl;nlz;fs;


cw;gj;jp epWtdk; xd;W 2014 , 2015 Mz;Lfspy; jahhpj;J mDg;gpa gy tifahd nghUl;fspd; cw;gj;jpj; njhiffisAk; mtw;wpd; ruhrhp nkhj;j tpiyiaAk; gpd;tUk; ml;ltizapy; fhzyhk;. xU njhd;dpd; tpiy (&gh 000)

nghUs; 2014 2015 epiwfs;

my;/gh 250 300 6

gP(B)lh 360 400 1

f(G) hkh 2 50 200 3

Njitg;gLtJ:

a) 2014I mbahz;lhff; nfhz;L 2015f;fhd epiwaspf;fg;gl;l $l;L tpiyr;

Rl;nlz;izf; fzpf;f.

(4 Gs;spfs;)

b) epiwaspf;fg;gl;l ruhrhp rhHGr; Rl;nlz;idf; fzpf;f.

(4 Gs;spfs;)

c) (a) ,(b) tpy; gad;gLj;jg;gl;l Kiwfspilapyhd NtWghl;ilf; Fwpg;gpLf.

(2

Gs;spfs;)

(nkhj;jk;10 Gs;spfs;)

jPHT:

(a) xU njhd;dpd; tpiy (&gh 000)

nghUs; 2014 2015 epiwfs; 𝒑𝟎 𝒑𝟏 w 𝒑𝟎𝒘 𝒑𝟏𝒘

my;/gh 250 300 6 1500 1800

gP(B)lh 360 400 1 360 400

f(G) hkh 250 200 3 750 600

nkhj;jk; 2610 2800

epiwaspf;fg;gl;l $l;L tpiyr;Rl;nlz; = ∑ 𝑝1𝑤

∑ 𝑝0𝑤 × 100

= 2800

2610 × 100

= 107 Vwf;Fiwa


13

All Rights Reserved

jug;gl;l epak epiwfspd;gb 2014 , 2015, k; tUlq;fSf;fpilapyhd

xl;Lnkhj;j tpiy mjpfhpg;G Vwf;Fiwa 7% MFk; (107% - 100%).

b) tpiyr;rhHG tpiy

𝑰 = 𝒑𝟏

𝒑𝟎 × 100 w I × w

my;/gh 300

250 × 100 = 120 6 720

gP(B)lh 400

360× 100 = 111 1 111

f(G) hkh 200

250 ×100 = 80 3 240

10 1071

epiwaspf;fg;gl;l ruhrhp tpiyr;rhHG = 1,071

10 = 107 (Vwf;Fiwa)

jug;gl;l epak epiwfspd;gb 2014 , 2015, k; tUlq;fSf;fpilapyhd

xl;Lnkhj;j tpiy mjpfhpg;G Vwf;Fiwa 7% MFk;.

c) epiwaspf;fg;gl;l $l;L Kiwf;Fk;> epiwaspf;fg;gl;l ruhrhp Kiwf;Fk; ,ilapyhd tpj;jpahrk;:

epiwaspf;fg;gl;l $l;L Kiwapy; Kjypy; epiwfs; jug;gl;L> mjd; gpd; Rl;nlz; fzpf;fg;gLfpwJ. khwhf epiwaspf;fg;gl;l ruhrhp Kiwapy; Rl;nlz; Kjypy; fzpf;fg;gl;L> mjd; gpd; epiwfs; jug;gLfpd;wd. ,uz;L KiwfSNk epiwfis itj;Nj xl;L nkhj;j tpiy mjpfhpg;igf; fhl;Lfpd;wd.


14

All Rights Reserved


%yg;nghUl;fspw;fhd fzf;fPL gFjp 7 : Kjy; cs;Ns Kjy; ntspNa (FIFO) Ig; ghh;itaplTk;

gFjp 8 : ,Wjp cs;Ns Kjy; ntspNa (LIFO) Ig; ghh;itaplTk;

gFjp 9 : jpuz;l epiwapl;l ruhrup tpiy (AVCO) Ig; ghh;itaplTk;

%yg;nghUs; kw;Wk; ,Ug;Gf; fl;Lg;ghL – FIFO, LIFO, AVCO Kiwfspyhd ,yhg NtWghLfs;


Nltpl; ypkpll; Fwpg;gpl;l ryit ,ae;jpuq;fis ,wf;Fkjp nra;J tpw;gid

nra;fpwJ. 2015, Vg;uy; Kjyhk; jpfjp> &gh 40,000 f;Fk; nfhs;tdT nra;j 40 ,ae;jpuq;fs; mjd; ifapUg;gpy; ,Ue;jd. mNj khjj;jpy; ,wf;Fkjp nra;ag;gl;L rpy;yiw tpahghhpfSf;Ff; nfhLj;j ,ae;jpuq;fs; gw;wpa tpguq;fs; tUkhW:

,wf;Fkjp nra;ag;gl;lit (nfhs;tdT): tpiy

Vg;uy; 06 250 ,ae;jpuq;fs; &gh 41,000 tpiyapy;

Vg;uy 12 200 ,ae;jpuq;fs; &gh 41,500 tpiyapy;


rpy;yiw tpahghhpf;F nfhLf;fg;gl;lit (tpw;gid):



fsQ;rpaj;jpypUf;Fk; ifapUg;G 600 ,ae;jpuq;fs;.

Njitg;gLtJ:

2015 Vg;uy; khjj;jpy; FIFO, LIFO, AVCO Mfpa ifapUg;Gg; ngWkhd Kiwfs; %yk; fpilj;j ,yhgj;ijf; fzpg;gpLf.


jPHT:

%d;W KiwfspYk; ,Wjpg; ngWkjpia Kjypy; kjpg;gpLf.

FIFO Kiwapy;

jpfjp ngwg;gl;lJ ntspahdJ kPjp &gh 000

01/04 240 x 40,000/- 9,600

06/04 250 x 41,000/- 240 x 40,000/-

250 x 41,000/- 19,850

09/04 240 x 40,000/-

160 x 41,000/- 90 x 41,000/- 3,690


15

All Rights Reserved

12/04 200 x 41,500/- 90 x 41,000/-

200 x 41,500/- 11,990

22/04 270 x 42,000/- 90 x 41,000/-

200 x 41,500/-

270 x 42,000/- 23,330

27/04 90 x 41,000/-

200 x 41,500/-

210 x 42,000/- 60 x 42,000/- 2,520 ,k;Kiwapy;> ,ae;jpuk; xd;wpd; KbTf;ifapUg;G ngWkjp &gh 42>000 ,JNt. Vg;uy; 22y; filrpahfg; ngwg;gl;l njhFjpapd; tpiyahFk;. vdNt

KbTf;ifapUg;gpd; ngWkjp &gh 2,520,000 MFk;.

LIFO Kiwapy;

jpfjp ngwg;gl;lJ ntspahdJ kPjp &gh 000

01/04 240@ 40,000/- 9,600

06/04 250@ 41,000/- 240@ 40,000/-

250@ 41,000/- 19,850

09/04 250@ 41,000/-

150@ 40,000/- 90@ 40,000/- 3,600

12/04 200@ 41,500/- 90@ 40,000/-

200@ 41,500/- 11,900

22/04 270@ 42,000/- 90@ 40,000/-

200@ 41,500/-

270@ 42,000/- 23,240

27/04 270@ 42,000/-

200@ 41,500/-

30@ 40,000/- 60@ 40,000/- 2,400

KbTf; ifapUg;G ngWkjp xt;nthd;Wk; &gh 40,000 vdNt KbTf;

ifapUg;gpd; ngWkjp &gh 2,400,000.

AVCO Kiwapy;

&gh000

Muk;gf; ifapUg;G 240 ,ae;jpuq;fs; 9,600

nfhs;tdT 250 ,ae;jpuq;fs; 10,250

200 ,ae;jpuq;fs; 8,300

270 ,ae;jpuq;fs; 11,340

960 ,ae;jpuq;fs; 39,490


16

All Rights Reserved

ryit ,ae;jpuk; xd;wpd; fpuak; fpl;ba ngWkjpapy; &gh. 41,135

(39,490,000/960 ;) vdNt KbTf; ifapUg;gpd; ngWkjp &gh 2,468,100 (60

,ae;jpuq;fs; x ,ae;jpuj;Jf;F &gh. 41,135 tPjk;).

(fzpg;ig ,yFgLj;Jtjw;fhf fpl;ba &gh 000 apy; jug;gl;Ls;sJ) Vg;uy; 2015 khjj;Jf;fhd tpw;gidf; fzf;F (&gh. 000 fspy;)

FIFO LIFO AVCO tpw;gid (900 @ &gh 50,000)

45,000 45,000 45,000

Muk;g ifapUg;G 9,600 9,600 9,600 nfhs;tdTfs; 29,890 29,890 29,890

39,490 39,490 39,490 KbTf; ifapUg;G 2,520 2,400 2,468

tpw;gidf; fpuak; 36,970 37,090 37,022 nkhj;j ,yhgk; 8,030 7,910 7,978


17

All Rights Reserved


Ntiy> njhFjp> xg;ge;j kw;Wk; Nritf; fpuatpay ;

gFjp 4 : xg;ge;jf; fpuatpay; (gf;fk; 232) Ig; ghh;itaplTk; gpuj;jpNaf kw;Wk; njhlh; fl;lisf; fpuatpay;;


2015/16. epjp tUlj;jpy; xU fk;gdp &gh 8 kpy;ypad; ngWkjpahd xU

xg;ge;je;jijr; nra;jJ. elg;G tUlj;jpy; xg;ge;jf;fhuH &gh 3.6 kpy;ypad;

nryT nra;jhH. Ntiyia Kbg;gjw;F NkYk; 2.4 kpy;ypad; nryT nra;a

Ntz;b ,Ue;jJ. cWjpgLj;jg;gl;L mq;fPfhpf;fg;gl;l 80% NtiyfSf;fhd nryit toq;f fk;gdp ,zq;fpAs;sJ. milahsk; fhzg;gl;Ls;s tUkhdj;ijf; fzpf;f.

A) &gh 1.20 kpy;ypad;

B) B) &gh 1.50 kpy;ypad;

C) C) &gh 1.80 kpy;ypad;

D) D) &gh 2 kpy;ypad; (2 Gs;spfs;)

jPHT:

kjpg;gPL nra;ag;gl;Ls;s ,yhgk; = xg;ge;j tpiy – { Fwpg;gpl;l fhyk; tiu

nrythd njhif + vQ;rpa fhyg;gFjpf;fhd vjpHghHf;fg;gLk; nryT } = 8 –

{3.6 + 2.4} = &gh. 2 kpy;ypad;

,dq;fhzg;gl Ntz;ba tUkhdk; = 2 × 3.6

6= &gh. 1.2 kpy;ypad;

tpil: A


18

All Rights Reserved


nrt;ntz; guk;gy; kw;Wk; khjpupnaLg;G guk;gy;fs; gFjp 6.4 : tiuaiwfspd; mstPL - ek;gpf;if ,ilntsp (gf;fk; 359) Ig; ghh;itaplTk; khjphpaply; El;gq;fs; – ek;gpf;if ,ilntsp


1. efuk; xd;wpd; efuhl;rp kd;wkhdJ ghtidaw;w gFjp xd;wpid kf;fs;

nghOJNghf;F ikakhf khw;w vz;ZfpwJ. kf;fsit cWg;gpdu;fshy; %d;W jpl;l tiuGfs; Kd;itf;fg;gl;Ls;sd. efuhl;rp kd;wkhdJ mjw;fhf khjpup mstPL %yk; kf;fs; fUj;jpidg; ngw;Wf;nfhs;s tpUk;GfpwJ. khjpupahdJ efu rdj;njhifapy; 900 kf;fis cs;slf;fp cs;sJ. khjpupapdhy; ntspg;gLj;jg;gl;l Kd;Dupikfs; tUkhW: egh;fspd; vz;zpf;if nghJj; jhpg;gplk; 360

nraw;gLk; fiy epiyak; 240

fphpf;fl; ikjhdk; 300

Ntz;lg;gLtJ :

(i) fPNo jug;gl;l R+o;epiyfspy; ek;gpf;if ,ilntspfis fzpg;gpLf

(ii) xt;nthU R+o;epiyfspYk; ngWNgWfispd; cl;nghUis ntspg;gLj;Jf.

a) 95% kl;lj;jpy; fpupf;fl; ikjhdj;jpid mikf;f MjuT toq;Fk; rdj;njhifapd; tpfpjhrhuk;. (5 Gs;spfs;)

b) efu rdj;njhifapid 500>000 vdf; nfhz;L 99% kl;lj;jpy; nraw;gLk; fiy epiyak; mikf;f MjuT toq;Fk; rdj;njhifapd; tpfpjhrhuk;.

(5 Gs;spfs;) (nkhj;jk; 10 Gs;spfs;)

jPh;T:

a) Fwpj;j ve;jnthU kl;lj;jpYk; rdj;njhif tPjhrhuj;Jf;Fupa ek;gpf;if ,ilntspahdJ

𝑃 = 𝑝 ± 𝑍 × 𝑆𝐸𝑃 fpupf;fl; ikjhdj;jpid mikf;f MjuT toq;Fk; rdj;njhif

khjphpapd; tpfpjhrhukhdJ 300

900 = ⅓ MFk;.


19

All Rights Reserved

𝑝 = ⅓ SEP =√⅓×⅔

900 = 0.0157 (mz;zsthf) kw;Wk; 95% kl;lj;jpy; Z = 1.96

MFk;.

𝑃 = 𝑝 ± 𝑍 × 𝑆𝐸𝑃

P = ⅓ ± 1.96 × 0.0157

MfNt, P = 0.303 – 0.364

P = 30.3% - 36.4%

tpsf;fk; : rdj;njhif khjphpapd; 30.3% Kjy; 36.4% tpfpjhrhukhdJ

fpupf;fl; ikjhdj;jpid mikf;f MjuT toq;FfpwJ vd 95% ek;gpf;if nfhs;s KbAk;.

b) 𝑃 = 𝑝 ± 𝑍 × 𝑆𝐸𝑃 nraw;gLk; fiy epiyak; mikf;f MjuT toq;Fk; rdj;njhifapd;

tpfpjhrhukhdJ 240

900 =

4

15 MFk;.

𝑝 = 4

15 SEP =√

4

15 ×

11

15

900 = 0.0147 (mz;zsthf) kw;Wk; 95% kl;lj;jpy; Z =

2.58 MFk;.

𝑃 = 𝑝 ± 𝑍 × 𝑆𝐸𝑃

P = 4

15 ± 2.58 × 0.0147

MfNt, P = 0.2287 – 0.3046

P = 22.87% - 30.46%

nraw;gLk; fiy epiyak; mikf;f MjuT toq;Fk; rdj;njhifapd; vz;zpf;ifahdJ tUkhW:

= (22.87% - 30.46%) × 500,000

= 114,350 – 152,300

tpsf;fk; : rdj;njhifapd; 114,350 Kjy; 152,300 msthdJ nraw;gLk;

fiy epiyak; mikf;f MjuT toq;FfpwJ vd 99% ek;gpf;if nfhs;s KbAk;.


20

All Rights Reserved

2. Ie;J el;rj;jpu tpLjp xd;wpy; ngwg;gl;l tprhuizfspd; vz;zpf;ifahdJ

kzpf;F 45 miog;Gf;fs; vd;Dk; ,ilAld; kzpf;F 9 miog;Gf;fs; vd;Dk; epak tpiyfisf; nfhz;lNjhu; rhjhuz guk;gyhff; fhzg;gl;lJ.

a) 9 kzpj;jpahyf; fhyg;gFjp xd;wpy; xU kzpj;jpahyj;jpy; ngwg;gl;l miog;Gf;fspd; ruhrupahdJ gpd;tUk; vz;zpf;iffspy; fhzg;gLtjw;fhd epfo;jfitf; fzpg;gpLf.

50f;F Nkw;gl;lJ

37f;F fPohdJ

42 f;Fk; 49 f;Fk; ,ilg;gl;lJ (5 Gs;spfs;)

b) 95% ek;gpf;if ,ilntsp kl;lj;jpy; 9 kzpj;jpahyf; fhyg;gFjp xd;wpy; xU kzpj;jpahyj;jpy; ngwg;gl;l miog;Gf;fspd; ruhrupapidf; fzpg;gpLf.

(3 Gs;spfs;)

c) khjpupj; juTfSld; nraw;gLtjdhy; fpilf;ff; $ba mD$yq;fs; kw;Wk; gpujp$yq;fisf; tpsf;Ff. (2 Gs;spfs;)


jPh;T:

khjpup ,ilapDila khjpupg; guk;gyhdJ (�̅�) = 45 miog;Gf;fs; vd;Dk;

,ilAlDk; (SEM) = 9

√9 = 3 miog;Gf;fs; vd;Dk; ,ilapd; tOTlDk;

rhjhuz guk;gy; mile;J fhzg;gLk;.

a)

45 50

P (khjpup ,il 50 I tpl mjpfkhFk;)

= P (�̅� > 50)

= P (Z > 50−45

3 )

= P (Z > 1.67) = 0.5 – 0.4525 = 0.0475


21

All Rights Reserved

37 45

P (khjpup ,il 37 I tpl FiwthFk;)

= P (�̅� < 37)

= P (Z < 37−45

3 )

= P (Z < - 2.67)

= 0.5 – 0.4962

= 0.0038

42 45 49

P (khjpup ,il 42 f;Fk; 49f;Fk; ,ilg;gl;ljhFk;)

= P (42 < �̅� < 49)

= P ( 42−45

3 < Z <

49−45

3 )

= P (-1.00 < Z < 1.33)

= 0.3413 + 0.4082

= 0.7495

b) 95% ek;gpf;if ,ilntsp kl;lj;jpy; 9 kzpj;jpahyf; fhyg;gFjp xd;wpy; xU kzpj;jpahyj;jpy; ngwg;gl;l miog;Gf;fs; tUkhW:

𝜇 = �̅� ± 𝑍 𝑆𝐸𝑀

= 45 ± 1.96 × 9

√9

= 45 ± 6

= (39 – 51) miog;Gf;fs;

c) mD$yq;fs; : Fiwe;j nrythdJk; Fiwe;j Neuj;ij vLg;gJTk; gpujp$yq;fs; : ek;gfj; jd;ik Fiwe;jJk; Jy;ypakw;wJk;.


22

All Rights Reserved

gFjp 6.4 : tiuaiwfspd; mstPL - ek;gpf;if ,ilntsp (gf;fk; 359) Ig; ghh;itaplTk;

khjphpaply; El;gq;fs; – ek;gpf;if ,ilntsp (fw;wy; Nehf;fk; 2.5.1)

mj;jpahak; 18 Ig; ghh;itaplTk; ghjplYf;fhd vjph;T$wy; (fw;wy; Nehf;fk; 7.2.2)

Lankan Automobiles PLC

Lankan Automobiles plc vd;gJ nfhOk;G> fz;b> fhyp Mfpa %d;W gpujhd efuq;fspy; thfd Nrit epiya rq;fpypj; njhlu; tzpfq;fis itj;jpUf;fpd;wJ. ,e;j tzpfj;jpd; eltbf;iffs; Nkhl;lhu; fhu;fis thliff;F toq;Fjy;> guhkupg;G nra;jy;> jpUj;Jjy; kw;Wk; ngl;Nuhy; tzpfk; MfpadthFk;. mJ tUlhe;jk; 50 thuq;fSf;F Ntiy nra;fpd;wJ. fpwp];k]; tpLKiwf;fhf xU thuKk; Vg;uy; jkpo; rpq;fs Gj;jhz;Lf;fhf xU thuKk; %lg;gLk;. fhu; Nritj; jpizf;fsq;fs;

Lankan Automobiles PLC MdJ vupnghUs; tbg;ghd;fs;> ,ae;jpu vupnghUs;> jLg;Gr; rg;ghj;Jfs;> tprpwp kw;Wk; fhw;Wr; rPuhf;fpg; gl;bfs; Kjyhd ghfq;fspd; khw;wPL nra;jYf;fhd tpiyaplypd; thbf;ifahsu; Nritf; fl;lzg; gl;bayplyplypd; nghJ Vw;glf; $ba tOf;fs; njhlu;gpy; ftdk; nrYj;JfpwJ. nfhOk;G> fz;b kw;Wk; fhypapy; mike;Js;s fhu; Nritj; jpizf;fsq;fs; fle;j thuk; cs;sff; fzf;fha;tha; elhj;jp ,Ue;jd. cs;sff; fzf;f;fha;thdJ fle;j khjj;Jf;fhd tpw;gidg; gl;bay;fspy; 10% ,d; kPJ 100% Md Nrhjidia Nkw;nfhz;L ,Ue;jJ. cs;sff; fzf;fha;tpd; rpy fz;Lgpbg;Gf;fs; tUkhW: Colombo Kandy Galle

ghpNrhjpj;j tpw;gidg; gl;bay;fspd; 144 64 49

vz;zpf;if

tpw;gidg; gl;bay;fspy; cs;s vz;zpf;if 444 135 90

tOf;fSldhd tpw;gidg; gl;bay;fs; 40 15 10 tYtpd; ruhrup (,il) ngWkjp + Rs. 800 + Rs. 200 - Rs. 120 epak tpyfy; Rs. 84 Rs. 40 Rs. 35

(Neu;f; fzpak; kpif tR+ypg;igAk; vjpu;f; fzpak; Fiw tR+ypg;igAk; Fwpf;fpwJ)

thliff; fhu;fs; ,e;j Nritf;fhf ,U NtWgl;l thfd tiffs; gad;gLj;jg; gLfpd;wdu;. Mitahtd Maruti Suzuki Swift (S) kw;Wk; Maruti Suzuki Ritz (R) MFk;. ,U tifahd Gjpa thfdq;fSk; xNu fpuaj;ijf; nfhz;Ls;sd. tzpfj;jpd; Kfhikf; fzf;fhsu; ,opT rJu njhlu;G Ma;T Kiwiag; gad;gLj;jp thfdj;jpd; taJ (X) -khjq;fspy; kw;Wk; re;ijg; ngWkjp (Y) - &gh kpy;ypad;fspy; Mfpatw;Wf;F ,ilapyhd njhlu;gpid Muha;e;Js;shu;. fPNo fhl;lg;gl;Ls;sJ xt;nthU tifapYkhd xt;nthU thfdj;jpdJk; taJ kw;Wk; ngWkjp MFk;.


23

All Rights Reserved

tif S: thfdk; : 1 2 3 4 5

taJ (X) khjq;fspy; 6 10 9 15 18

re;ijg; ngWkjp (Y) &gh 2.7 2.5 2.6 2.2 2.1

,ilj;njhlh;Gf; Fzfk; (r) = - 0 .99

njhlh;G Ma;Tr; rkd;ghL: Y = 3.04 – 0.05 X

�̅� = 11.6

�̅� = 2.42

tif R: thfdk; : 1 2 3 4 5

taJ (X) khjq;fspy 7 8 12 4 18

re;ijg; ngWkjp (Y) &gh 2.5 2.4 2.1 2.8 2.0

,ilj;njhlh;Gf; Fzfk; (r) = - 0.94

njhlh;G Ma;Tr; rkd;ghL : Y = 2.91 – 0.06 X

�̅� = 9.8

�̅� = 2.36

Ntz;lg;gLtJ:

a) i. ,ilj; njhlu;G tisapfis cs;slf;fpa tifapy; ,Utif

thfdq;fspdJk; (S kw;Wk; R) guk;gy; tiuglq;fis

ii. ,ilj; njhlu;G tisapfs; kw;Wk; tiuglj;ij tpsf;Ff.

(10 Gs;spfs;)

b) Nritj; jpizf;fsq;fSf;F 95% ek;gpf;if kl;lj;jpy; gpd;tUtdtw;iw Muha;e;J ngWNgw;iw kjpg;gpLf.

i. Colombo Garage tzpfj;jpd; tOf;fSldhd tpw;gidg; gl;bay;fspd; tPjk; (5 Gs;spfs;)

ii. Galle Garage tzpfj;jpy; fhzg;gLk; khjhe;j tOf;fspd; ,ilg; ngWkjp.

(5 Gs;spfs;)

(nkhj;jk; : 20 Gs;spfs;)


24

All Rights Reserved

jPh;T:

a)

tpsf;fk; :

,U guk;gy; tiuglq;fisAk; Nehf;Fk; NghJ taJ kw;Wk; re;ijg; ngWkjp Mfpatw;Wf;F ,ilapyhd njhlu;ghdJ tif R I tpl tif S f;F mjpfkhf cs;sJld; ,ilj; njhlu;G tisapAld; neUf;fkhf cs;sJ. ,J

Y = 3.04 - 0.05 X

2

2.1

2.2

2.3

2.4

2.5

2.6

2.7

2.8

0 2 4 6 8 10 12 14 16 18 20

re;ijg; ngWkjp (&

gh kpy;ypad;fspy;)

thfdq;fspd; taJ (Mz;Lfspy;)

S tiff;fhd guk;gy; tiuglk;

Y = 2.91 - 0.06 X

2

2.1

2.2

2.3

2.4

2.5

2.6

2.7

2.8

2.9

0 2 4 6 8 10 12 14 16 18 20

re;ijg; ngWkjp (&

gh kpy;ypad;fspy;)

thfdq;fspd; taJ (Mz;Lfspy;)

R tiff;fhd guk;gy; tiuglk;


25

All Rights Reserved

r ngWkjp %yk; fhl;lg; gLfpwJ. tif S f;fhd ,ilj; njhlu;Gf; NfhlhdJ {Y = 3.04 + 0.05 X} vd;gJ ,t;tifahd Gjpa thfdq;fspd; fpuak; &gh 3>040>000 MfTk;> re;ijg; ngWkjp xt;nthU khjKk; &gh 50>000 ,dhy; tPo;r;rp milfpd;wJ. mNjNghy; tif R f;fhd ,ilj; njhlu;Gf; NfhlhdJ {Y = 2.91 – 0.06 X} vd;gJ ,t;tifahd Gjpa thfdq;fspd; fpuak; &gh 2>910>000 MfTk;> re;ijg; ngWkjp xt;nthU khjKk; &gh 60>000 ,dhy; tPo;r;rp milfpd;wJ.

b)

i. Colombo Garage tzpfj;jpd; tOf;fSldhd tpw;gidg; gl;bay;fspd; tPjk;

Colombo Garage tOf;fSldhd tPjk; = 40

444 × 100% = 9%

Colombo Garage f;fhd 95% ek;gpf;if ,ilntspapyhd tO tPjkhdJ

= 0.09 ± 1.96 . √0.09 ×0.91

144

= 0.09 ± 1.96 * 0.02385

= 0.09 ± 0.05 (to 2 d.p)

= 0.04 - 0.14

= 4% - 14%

Colombo Garage ,d; tpw;gidg; gl;bay;fspyhd cz;ikahd tO tPjkhdJ

ruhrupahf 4% Kjy; 14% tiuahdJ vd 95% cWjpahf $w KbAk;.

ii. Galle Garage tzpfj;jpy; fhzg;gLk; khjhe;j tOf;fspd; ,ilg; ngWkjp.

𝜇 = �̅� ± 𝑍. 𝑆𝐸𝑀

𝜇 = − 120 ± 1.96 × 35

√49

𝜇 = − 110 → −130

tOf;fSldhd tpw;gidg; gl;bay;fs; ruhrupahf &gh 110 Kjy; &gh 130

tiu Fiwthf tR+ypf;fg; gl;Ls;sd vd 95% cWjpahf $w KbAk;.


26

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mj;jpahak; 10 f;fhd Nkyjpf cs;slf;fq;fs;

Nke;jiyfSf;fhd fzf;fPL gFjp 7 : Nke;jiyfspd; Fiw kw;Wk; kpif epuk;gy; (gf;fk; 402) Ig; ghh;itaplTk; cs;slf;ff; fpuatpaYk; vy;iyf; fpuatpaYk;. - Nke;jiyfspd; kpif my;yJ Fiw epuk;gYf;fhd fzf;fPL


Nke;jiyfspd; kpif my;yJ Fiw epuk;gYf;fhd fzf;fPlhdJ gpd;tUtdtw;wpy; VNjDk; xU Kiwapy; Nkw;nfhs;sg;glyhk;.

a) Nkyjpf tPjq;fisg; gad;gLj;Jtjd; %yk;. Fiw my;yJ kpifahf cwpQ;rg;gl;l Nke;jiyapid nkhj;jk; Nke;jiy cwpQ;rypdhy; tFj;J Xu; tPjhrhukhff; .fhl;Ljy; MFk;. Fiw Nke;jiy cwpQ;ryhdJ Nkyjpf tPjhrhujpdhYk;> kpif cwpQ;ryhdJ Fiwahd tPjhrhuj;jpdhYk; rPuhf;fk; nra;ag;gLk;.

b) fpuatpay; ,yhg el;lf; fzf;fpy; gjptopg;G nra;jy; %yk;. fzf;fpl;Lf; fhyg; gFjpapd; Kbtpy; fhzg;gLk; Fiw my;yJ kpif cwpQ;ryhdJ fpuatpay; ,yhg el;lf; fzf;fpw;F khw;wg;gLk;. Fiw my;yJ kpif cwpQ;ryhdJ fpuatpay; ,yhg el;lf; fzf;fpw;F khw;wg;gLtjdhy;> Nke;jiyapd; Fiw my;yJ kpif cwpQ;rypdJ mstpdhy; ,Ug;gpd; ngWkjpahdJ jtwhff; fhl;lg;glyhk;.

c) Fiw my;yJ kpif cwpQ;ryhdJ mLj;j Mz;bd; fzf;FfSf;F khw;wg;gLk;.


27

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mj;jpahak; 11 f;fhd Nkyjpf cs;slf;fq;fs;

cs;slf;f> vy;iy kw;Wk; nraw;ghl;il mbg;gilahff; nfhz;l fpuatpay;

gFjp 7 : nraw;ghl;il mbg;gilahff; nfhz;l fpuatpaiyg; gad;gLj;jp cw;gj;jpf; fpuaj;jpidf; fzpj;jy; nraw;ghl;L mbg;gilapyhd fpuatpaYld; njhlu;Ggl;l gbKiwfs;


epWtdj;jpy; Nkw;nfhs;sg;gLk; Nke;jiyf; fpuaq;fspdJ Jizr; nraw;ghLfspd; fhuzq;fisf; fz;lwpe;J Muha;tjd; %yk; xU nraw;ghl;L mbg;gilf; fpuatpay; (ABC Costing) KiwikahdJ cUthf;fg;glyhk;. gpd;du; gy;tif cw;gj;jpfis Nkw;nfhs;Sk; tzpfk; xd;wpd; NtWgl;l cw;gj;jpfSf;F ,ilapy; epahakhd Kiwapy; Nke;jiyfis gfpu;T nra;tjw;fhf fpua ,af;fpfs; gad;gLj;jg;glyhk;. nraw;ghl;L mbg;gilapyhd fpuatpay; mZFKiwAld; njhlu;Ggl;l gbKiwfs; nraw;ghl;L mbg;gilapyhd fpuatpay; mZFKiwAld; njhlu;Ggl;l gbKiwfspid fPNo jug;gl;Ls;s xU rpwpa cjhuzj;jpd; %yk; tpsf;fyhk;;: cjhuzk;: fk;gdp xd;W Mfpa ehd;F cw;gj;jpfis Nkw;nfhs;fpd;wJ. ,e;j ehd;F cw;gj;jpfSf;Fkhd epakf; fpuak; fPNo jug;gl;Ls;sJ.

AYE BEE CEE DEE &gh &gh &gh &gh

%yg;nghUs; 1,200 1,500 800 1,000

Copak; (kzpf;F &. 600 tPjk;) 1,800 1,500 900 1,200

cwpQ;rg;gl;l cw;gj;jp Nke;jiy1,500 1,250 750 1,000

myFf;fhd epakf; fpuak; 4,500 4,250 2,450 3,200

cw;gj;jp nra;j msT (myFfs;)8,000 6,000 10,000 5,000

Nkw;fhl;lg;gl;l fpua ml;ilapy; cw;gj;jp Nke;jiyahdJ Copa kzpj;jpahyj;jpd; mbg;gilapy; cwpQ;ry; nra;ag;gl;Ls;sJ. ,e;jf; fk;gdpapd; fzf;fhsu; cw;gj;jpfSf;F ,ilapy; ghupa NtWghLfs; fhzg;gLtjhy; nraw;ghl;L mbg;gilf; fpuatpaiy mwpKfg; gLj;Jtjpy; ngupJk; Mu;tkhf cs;shu;. mtu; cw;gj;jp Nke;jiyf;fhd ,ae;jpu xOq;fikj;jy; kw;Wk; ju cWjpg;gLj;jy; Mfpa ,U gpujhd fpua mbg;gilfis khj;jpuNk mwpKfg; gLj;jpAs;sJld; mtw;Wf;fhf nfhs;tdTf; fl;lisfs; kw;Wk; cw;gj;jp nra;ag;gl;l njhFjpfs; Mfpa fpua ,af;fpfs; milahsk; fhzg;gLfpd;wd. Nkw; $wg;gl;l fpua mbg;gilfSld; njhlu;Ggl;l fpuaq;fs; tUkhW:


28

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ju cWjpg;gLj;jy; &gh. 12,000,000

,ae;jpu xOq;fikj;jy; &gh. 20,000,000

&gh. 32,000,000

,e;j ehd;F cw;gj;jpfSlDk; njhlu;Ggl;l Nkyjpf jfty;fs; tUkhW:

AYE BEE CEE DEE

nfhs;tdTf; fl;lisfspd; 800 700 900 600 vz;zpf;if cw;gj;jp nra;j njhFjpfspd; 80 40 80 50 vz;zpf;if Ntz;lg;gLtJ:

ehd;F cw;gj;jpfspdJk; nrad;Kiw mbg;gilf; fpuatpaypd; gbahd epak cw;gj;jpf; fpuaq;fis fzpg;gpLf. jPu;T: mj;jpahak; 11> 7 MtJ jiyaq;fj;jpy; Fwpg;gplg;gl;l gbKiwfisf; fUj;jpy; nfhz;lhy;: gbKiw -1: gpujhd cw;gj;jp eltbf;iffs; kw;Wk; me;j

eltbf;iffSf;fhd fpuak; Mfpatw;iw milahsk; fhZjy;.

,e;j cjhuzj;jpy;> cw;gj;jpAld; njhlu;Ggl;l eltbf;iffs; ju cWjpg;gLj;jy; kw;Wk; ,ae;jpu xOq;fikj;jy; Mfpa nraw;ghLfs; MFk;.

gbKiw -2: fpua ,af;fpfis milahsk; fhZjy;. ,J fpua mbg;gilapd;

gUkd; njhlu;gpy; tpsf;Fk;.

cw;gj;jp njhlu;ghd ,U eltbf;iffSf;Fkhd fpua ,af;fpfshf nfhs;tdTf; fl;lisfspd; vz;zpf;if kw;Wk; cw;gj;jp nra;ag;gl;l njhFjpfspd; vz;zpf;if Mfpad milahsk; fhzg;gl;Ls;sd.

gbKiw -3: xt;nthU eltbf;iffSf;Fkhd fpuaj;jpid fpua mbg;gilapDs; gjpT nra;jy;.

fpua mbg;gilfshf ju cWjpg;gLj;jy; kw;Wk; ,ae;jpu xOq;fikj;jy; Mfpad milahsk; fhzg;gl;Ls;sJld; mtw;wpd; njhiffs; KiwNa &gh 12 kpy;ypad; kw;Wk; 20 kpy;ypad; MFk;.

gbKiw –4: Nke;jiyfis xt;nthU nraw;ghLfspYk; mtw;wpd;

ghtidapd; mbg;gilapy; xJf;fPL nra;jy;.

Nke;jiy ghuk;gupa mbg;gilapy; fzpg;gplg; gLtijg; NghyNt xt;nthU eltbf;iff;Fkhd fpua mbg;gilf;fhd fpua ,af;fpf;fhd tPjj;ij fzpg;gpl;L> me;j tPjq;fis nraw;ghl;L mbg;gilapyhd fpuatpay; mbg;gilapy; cw;gj;jpf; fpuaj;jpid miltjw;fhf cw;gj;jpfs; kPJ gpuNahfpj;jy;.


29

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fpua ,af;fp tPjk;: ju cWjpg;gLj;jy; = 𝑅𝑠.12,000,000

3,000 𝑜𝑟𝑑𝑒𝑟𝑠 = &gh. 4,000

- ,ae;jpu xOq;fikj;jy;= 𝑅𝑠.20,000,000

250 𝑠𝑒𝑡−𝑢𝑝𝑠 = &gh. 80,000

AYE BEE CEE DEE

&gh. &gh. &gh. &gh.

ju cWjpg;gLj;jy;

𝑅𝑠.4,000 × 800

8,000 400

𝑅𝑠.4,000 ×700

6,000 467

𝑅𝑠.4,000 × 900

10,000 360

𝑅𝑠.4,000 × 600

5,000 480

,ae;jpu xOq;fikj;jy;

𝑅𝑠. 80,000 ×80

8,000 800

𝑅𝑠. 80,000 ×40

6,000 533

𝑅𝑠. 80,000 ×80

10,000 640

𝑅𝑠. 80,000 ×50

5,000 800

1,200 1,000 1,000 1,280

AYE BEE CEE DEE

&gh. &gh. &gh. &gh.

%yg;nghUs; 1,200 1,500 800 1,000

Copak; 1,800 1,500 900 1,200

(kzpf;F &. 600 tPjk;)

nrad;Kiw mbg;gil 1,200 1,000 1,000 1,280

c/jp Nke;jiy

myFf;fhd epakf; fpuak; 4,200 4,000 2,700 3,480


30

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tpahghuj;jpw;fhd epjpf;fzpjk; fldopT ml;ltiz

(fw;wy; ntspaPL 4.1.1)

fldopT ml;ltiz vd;gJ fhyj;Jf;Ff; fhyk; fld; xd;wpdJ kPjpfisf; fhl;Lk; xU $w;W MFk;. kPs; nfhLg;gdTj; njhifahdJ xt;nthU jtizf; fl;lzKk; mry; kw;Wk; tl;bapid cs;slf;fpa rkdhd njhiffshfNth my;yJ ,uz;L jug;gpdUf;Fk; ,zq;fpa tifapy; ,Wjpj; jtizf; fl;lzj;ijj; jtpu midj;J jtizf; fl;lzq;fSk; rk njhiffshfTk; ,Wjpj; jtizf; fl;lzk; khj;jpk; kPjpj; njhiffisj; jPu;f;Fk; tifapy; NtWgl;ljhfTk; fhzg;glf; $ba tifapNyh fzpf;fg;glyhk;.

Spotlight PLC vd;gJ N-Computing cld; njhlu;GgLk; xU epWtdk; MFk;. N-computing vd;gJ xU ,iza Nrit toq;fpahdJ xd;Wf;F Nkw;gl;l gadhsu;fspdhy; fzpdp myFfisg; gad;gLj;jp tYg; ghtid kw;Wk; %yjdf; fpuaq;fisf; Fiwf;Fk; Nehf;fpy; gad;gLj;jg;gLk; trjp MFk;. ABC Ltd, Vd;Dk; xU rpwpa fk;gdp vl;L gadhsu; njhFjpia &gh 250>000 tpiyf;F nfhs;tdT nra;a tpUk;GfpwJ. mJ &gh 100>000 itg;gpid Nkw;nfhz;L kPjpf; nfhLg;gdit Mz;Lf;F &gh 50>000 tPjk; Mz;bWjpapy; nrYj;j tpUk;GfpwJ. tl;b Mz;bWjp kPjpf;F 10% gb nrYj;jg;gLk;.

Ntz;lg;gLtJ:

a) fld; nrYj;jp Kbf;fg;gLk; tiuf;fhd ml;ltiz xd;wpidj; jahupf;f. (3 Gs;spfs;)

b) KOf; fl;lzkhd &gh 35>000 nrYj;jg;gl;l jlitfisAk; ,Wjpf; nfhLg;gdtpd; ngWkjpiaAk; Fwpg;gpLf.

(1 Gs;spfs;)

c) fzdpf;fhf nfhLg;gdT nra;ag;gl;l nkhj;jj; njhifapidf; Fwpg;gpLf. (1 Gs;spfs;)

ABC MdJ jw;NghJ xU epjp neUf;fb epiyikapid vjpu;nfhs;tjdhy; mJ mLj;J tUk; ehd;F Mz;LfSf;F tUlhe;jk; &gh 50>000 vd;Dk; ghupa jtizf; fl;lzj;jpidr; nrYj;j KbahJs;sJ. Spotlight PLC ahdJ ABC tzpfj;Jf;F cjtp GupAk; Nehf;fpy; mJ cldbahf N-computing fzzp Kiwapidf; nfhs;tdT nra;aTk; tl;baw;w tpjj;jpy; ehd;F Mz;Lfspd; Kbtpy; nfhLg;gdtpid Nkw;nfhs;sTk; mDkjpf;fpwJ.

ABC Ltd tzpf Kfhik fzf;fhsuplk; xJf;F epjpf; fzf;F xd;wpidj; jpwe;J ,g;NghJ Kjy; gjpdhW fhyhz;LfSf;F epiyahd njhif xd;wpid itg;G nra;AkhW Nfl;Lf; nfhs;fpwJ.

,e;j xJf;F epjpf; fzf;fhdJ fhyhz;Lf;F 2% $l;L tl;b mbg;gilapy; tUkhdj;ij ciof;Fk;. ehd;F Mz;Lfspd; Kbtpy; tzpfk; KOj; njhifapidAk; kPl;L nfhLg;gdtpidj; jPu;f;f KbAk;.

d) fhyhz;L tha;g;Gf;fhd njhifapidf; fhz;f. (5 Gs;spfs;)

(nkhj;jk; : 10 Gs;spfs;)


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jPh;T:

a)

Mz;L Muk;gj; njhif (&gh.)

nrYj;jg;gl Ntz;ba tl;b

(&gh.)

jtizf; fl;lzq;fs;

(&gh.)

,Wjpj; njhif (&gh.)

1 150,000 15,000 (50,000) 115,000

2 115,000 11,500 (50,000) 76,500

3 76,500 7,650 (50,000) 34,150

4 34,150 3,415 (37,565) -

b) %d;W KOikahd &gh 50>000 nfhLg;gdTfSld; ,Wjpj; jtidf; fl;lzk; &gh 37>765

c) fzzpf;fhf nrYj;jg;gl;l nkhj;jj; njhif = &gh. 100>000 + (3 * &gh. 50>000) + &gh. 37>565 = &gh. 287>565

d) xt;nthU fhyhz;Lf;Fkhd itg;Gj; njhif A vdf; fUjpf; nfhz;lhy;>

250,000 = 𝐴 × 1.02 × (1.0216 − 1)

(1.02 − 1)

A = (250,000 ×0.02)

{1.02 ×(1.0216−1)}

A = &gh. 13,150 (mz;zsthf)


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tzpfr; rhu;GfSf;fhd fzpjk;

gFjp 8 : ,yhgj;ij cr;rg;gLj;Jk; tpiy/ntspaPl;L kl;lk; ruhrupf; fpua ,opthf;fy;


1. rpwpa fg;gy; xd;wpNy fpNyhkPl;lUf;fhd gazr; nryT “C” fg;gy; nrYj;jg;gLk; Ntfj;jpd; tu;f;fj;Jld; Neubahd tPjhrhuj;ijf; nfhz;Ls;sJ. ,J C = 𝑘 × 𝑥2 vdf; nfhs;sg;glyhk;. ,q;F 𝑘 xU khwpypahfTk;> 𝑥 vd;gJ fg;gy; nrYj;jg;gLk; NtfkhfTk; cs;sJ. mDgtj;jpd; mbg;gilapy;> fg;gy; nrYj;jg;gLk; Ntfk; 30 fpNyh kPl;luhf cs;s NghJ 𝐶 MdJ fpNyhkPl;lUf;F &gh 27>000 Mf ,Uf;Fk;. NkYk; fg;gy; nrYj;jg;gLk; Ntfj;jpy; njhlu;Gglhj tpjkhf &gh 1>000 Vida nryTfs; Vw;gLk;. xt;nthU thuKk; ,e;jf; fg;gy; 81 fpNyh kPl;lu; ,Utopj; J}uj;ijf; nfhz;l gj;Jg; gazq;fis Nkw;nfhs;fpd;wJ. gpd;tUk; Njitg;ghLfisf; kjpg;gpLf: a) gaz Ntfk; kzpf;F 𝑥 fpNyh kPl;lu; vdf; fUjp> 60 fpNyhkPl;lu;

gazj;Jf;fhd fpuaj;jpid Nkw;nfhs;tjw;fhd fpuaj;jpidf; fzpg;gjw;fhd fzpj R+j;jpuj;ij 𝑥 tbtpy; jahupf;f.

(4 Gs;spfs;)

b) fpuaj;jpid ,opT gLj;Jtjw;fhd gad; Ntfk;> kw;Wk; me;jg; gaz Ntfj;jpy; Vw;gLk; nkhj;j nryT.

(6 Gs;spfs;) (nkhj;jk; : 10 Gs;spfs;)

jPh;T:

a) thuhe;j nkhj;jr; nryT = gazr; nryTfs; + Vida nryTfs;

gazr; nrytpid kjpg;gPL nra;tjw;fhf khwpyp 𝑘 milahsk;

fhzg;gly; Ntz;Lk;. ,J C = 𝑘 × 𝑥2 vd;Dk; rkd;ghl;bd; %yk; milahsk; fhzg;glyhk;.

27,000 = k (900), MfNt, k = 30

,jd; %ykhd gazr; nrythdJ = 30 𝑥2 Vida nryTfs; gaz Neuj;ijg; nghWj;jjhf cs;sJ. fg;gy; kzpf;F 𝑥 fpNyhkPl;lu; Ntfj;jpy; gazpf;Fk; NghJ gazj;Jf;fhf

(,Utop) vLf;Fk; NeukhdJ 81

𝑥 kzpj;jpahykhfTk; MfNt

gazj;Jf;fhd Vida nryTfs; = 81,000

𝑥 MfTk; ,Uf;Fk;.

MfNt thuhe;j nryTfs; (C) = 30 𝑥2 + 810,000

𝑥


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b) thuhe;j nkhj;j nryTfis ,opTgLj;j

C = 30 𝑥2 + 810,000

𝑥

𝑑𝐶

𝑑𝑥 = 30𝑥 –

810,000

𝑥2

jpUk;gy; Gs;spfspy;, 𝑑𝐶

𝑑𝑥 = 0 MfNt 30𝑥 –

810,000

𝑥2 = 0

,jd; %yk; 30 𝑥3 = 810,000 vd;gjhFk;.

𝑥3 = 27,000

𝑥 = kzpf;F 30 fpNyh kPl;lu;.

,opT jpUk;gy; Gs;sp 𝑑2𝐶

𝑑𝑥 > 0

MfNt kpfTk; rpf;fdkhd gaz NtfkhdJ kzpf;F 30 fpNyh kPl;lu; MFk;.

𝑥 = 30 Mf cs;s NghJ thuhe;j nkhj;jf; fpuaq;fs;

30 (302) + 810,000

30 Mf ,Uf;Fk;. MfNt thuhe;jk; &gh. 54,000.

2. fw;wy; ntspg;ghL 6.2.1 ,id cs;slf;fy;

a) fk;gdp xd;wpd; nryTfs; khWk; nryTfs;> Fiw khWk; nryTfs; kw;Wk; epiyahd nryTfs; Mfpatw;wpidf; nfhz;bUf;Fk;. nryTfSf;Fk; ,aysTg; gad;ghl;Lf;Fk; ,ilapyhd njhlu;ghdJ gpd;tUkhW ntspg;gLj;jg;glyhk;:

AC = 125 U + 32

𝑈2 + 300 ,q;F AC vd;gJ ruhrupr; nryitAk; U

vd;gJ ,aysT gad;ghl;L tPjhrhuj;ijAk; Fwpf;Fk;.

myFf;fhd Fiwe;j nrytpid Vw;gLj;jf; $ba ,aysT gad;ghl;L tPjhrhuj;ijf; fzpg;gpLf.

(5 Gs;spfs;)

b) cw;gj;jp xd;wpid Nkw;nfhs;tjw;fhd fpuakhdJ gpd;tUkhW ntspg;gLj;jg;glyhk;.

C = 1,280 − 560 𝑥 + 0.2𝑥2 (in & gh. 000)

i. ruhrupf; fpuaj;jpidf; Fiwf;Fk; ntspaPl;L kl;ljpidf; fzpg;gPL nra;f.

(3 Gs;spfs;) ii. 151 tJ myfpid cw;gj;jp nra;tjw;fhd fpuaj;jpidf;

fzpg;gpLf. (2 Gs;spfs;)

(nkhj;jk; :10 Gs;spfs;) jPh;T:

a) AC = 125 U + 32

𝑈2 + 300

𝑑𝐴𝐶

𝑑𝑈 = 125 -

64

𝑈3


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jpUk;gy; Gs;spapy; 125 - 64

𝑈3 = 0 𝑈3 = 0.512

MfNt ruhrhpf; fpuaj;jpd; ,opTg; Gs;spapy;, as 𝑑2𝐴𝐶

𝑈2 MdJ

vg;NghJk; Neh;f; fzpakhf ,Ug;gjhy; U = 0.8

80% ,aysTg; gad;ghl;bd; NghJ ruhrhpf; fpuak;; ,opTgLj;jg;gLk;.

b) (i) fpua #j;jpuk; C = 1,280 − 560 𝑥 + 0.2𝑥2 Mf cs;s NghJ ruhehpf; fpuaj; njhopw;ghL gpd;tUkhW:

AC = 1,280

𝑥 - 560 + 0.2 𝑥

𝑑𝐴𝐶

𝑑𝑥 = -

1,280

𝑥2 + 0.2

jpUk;gy; Gs;spapy; 𝑑𝐴𝐶

𝑑𝑥 = 0. MfNt -

1,280

𝑥2 + 0.2 = 0

0.2𝑥2 = 1,280

,uz;lhk; tifaPL Neh;f; fzpakhf ,Ug;gjhy; 𝑥 = 80 myFfs; vd;gJ ,opTg; Gs;spahf ,Uf;Fk;.

(ii) MC = - 1,280

𝑥2 + 0.2

𝑥 = 150 Mf cs;s NghJ MC = - 1,280

1502 + 0.2 = 0.143 (3 dp)

151tJ myfpid cw;gj;jp nra;tjw;fhd fpuakhdJ &gh. 143

(mz;zsthf)


35

All Rights Reserved


ghjPl;Lf; fl;Lg;ghLk; ghjPl;L KiwAk; gFjp 4 : njhopw;ghl;Lg; ghjPL njhopw;ghl;Lg; ghjPl;ilj; jahhpj;jy ;

fw;wy; ntspaPL (7.3.1)

Rainbow PLC

Rainbow plc vd;gJ CEE, DEE vd;Dk; tPLj; Jiwapduhy; gad;gLj;jg;gLk; ,U cw;gj;jpfis Nkw;nfhs;Sk; xU cw;gj;jp tzpfk; MFk;. vjpu;tUk; 01 Vg;uy; 2016 Kjy; 31 khu;r; 2017 tiuahd epjp Mz;Lf;fhd ghjPlhdJ Kfhikf; fzf;fhsupdhy; jahupf;fg;glNtz;b cs;sJ. 01 Vg;uy; 2016 ,y; cs;sgbahd vjpu;T $wg;gl;l epjp epiyikf; $w;W fPNo jug;gl;Ls;sJ. 01/04/2016 ,y; cs;sgbahd epjpepiyikf; $w;W &gh. 000 &gh. 000 &gh. 000 eilKiway;yh nrhj;Jf;fs; fhzpfl;llk; 170>000 nghwp kw;Wk; ,ae;jpuq;fs; 70>000 fop: jpuz;l ngWkhdj; Nja;T (15>000) 55>000 eilKiwr; nrhj;Jf;fs; ,Ug;G - %yg; nghUl;fs; 6>440

- KbTg; nghUl;fs; 9>160

fld;gl;Nlhh;/tUkjpfs; 8>195 tq;fp 1>205 25>000 nkhj;jr; nrhj;Jf;fs; 250>000 chpikAk; nghWg;Gf;fSk; %yjdk; 200>000 eilKiwg; nghWg;Gf;fs; fld;nfhLj;Njhh; 32>600 thp 17>400 50>000 250>000 Nkyjpf jfty;fs; fPNo jug;gl;Ls;sd:

1. ,uz;L cw;gj;jpfs; CEE DEE

,U cw;gj;jpfSf;Fkhd Nfs;tp 4,000 units 5,000 units myFf;fhd tpw;gid tpiy &gh. 7,500 &gh. 7,000 01.04.2016 ,y; cs;sgbahd KbTg; nghUs; 800 units 600 units ,Ug;G KbTg; nghUSf;fhd njhopw;rhiyf; fpuak; &gh. 6,800 &gh. 6,200 31.03.2017 ,y; vjpu;ghu;f;fg;gLk; KbTg; 500 units 400 units nghUs; ,Ug;G


36

All Rights Reserved

xt;nthU myFf;Fk; Njitg;gLk; ,ae;jpu kzpj;jpahyk;: - ,ae;jpuj; jpizf;fsj;jpy; 30 epkplq;fs; 20 epkplq;fs; - KbT nra;jy; jpizf;fsj;jpy; 15 epkplq;fs; 10 epkplq;fs;

CEE DEE myFf;fhd %yg;nghUs; Njitg;ghL

- %yg;nghUs; X 1.00 Kg 1.50 Kg

- %yg;nghUs; Y 2.50 Kg 2.00 Kg

myFf;fhd Copa kzpj;jpahyk; 5 hours 4 hours

2. %yg;nghUs;fs; X Y

01.04.16 ,y; cs;sthwhd Muk;g ,Ug;G 2,400 Kg 3,600 Kg vjpu;ghu;f;fg;gLk; ,Wjp ,Ug;G 1,500 Kg 2,400 Kg fpNyh xd;Wf;fhd ghjplg;gl;l %yg;nghUs; tpiy &gh. 1,200 &gh. 1,000 ghjplg;gl;l %yg;nghUspd; tpiyahdJ Muk;g ,Ug;gpd; cz;ikahd tpiyf;F rkkhdJ.;

3. epak Neu; Copa kzpj;jpahy tPjkhdJ kzpf;F &gh 500 MFk;.

4. njhopw;rhiy Nke;jiyfs; ,ae;jpu kzpj;jpahyj;jpd; mbg;gilapy; cwpQ;rg;gLfpd;wd.

,ae;jpuj; jpizf;fsk; KbTnra;jy; jpizf;fsk;

&gh. &gh.

Neupy; $yp 95,000 32,000 tY 295,000 91,500 guhkupj;jy; kw;Wk; ,af;Fjy; nryT 24,600 24,800 nghJr; nryTfs; 35,400 41,700 450,000 190,000 5. nghwpfs; ,ae;jpuq;fs; kPJ Neu;Nfhl;L mbg;gilapy; 5% ,y; ngWkhdj;

Nja;T Nkw;nfhs;sg;gLk;. ,ae;jpu kw;Wk; KbT nra;jy; jpizf;fsq;fspilNaahd nghwp ,ae;jpuq;fspd; ngWkjpapd; tpfpjk; 6: 1 vdf; nfhs;f.

6. tpw;gid kw;Wk; tpepNahff; fpuaq;fs; &gh 322>000 Mf kjpg;gplg; gl;Ls;sJ.

7. ,q;F Muk;g my;yJ ,Wjp ,Ug;Gf;fs; fhzg;glhJ vd;gJld; gztPf;fj;jpd; jhf;fk; Gwf;fzpf;fg; glyhk;.


37

All Rights Reserved

Ntz;lg;gLtJ:

31 khh;r; 2017 ,y; KbtilAk; Mz;Lf;fhd Rainbow PLC ,d; gpd;tUk; ghjPLfisj; jahhpf;f

a) tpw;gidg; ghjPL (2 Gs;spfs;)

b) cw;gj;jpg; ghjPL (myFfspy;) (1 Gs;spfs;) c) nghwpg; ghtidg; ghjPL (2 Gs;spfs;)

d) %yg;nghUs; ghtidg; ghjPL (3 Gs;spfs;)

e) Copag; ghjPL (2 Gs;spfs;)

f) njhopw;rhiy Nke;jiyg; ghjPL (2 Gs;spfs;) g) %yg; nghUs; nfhs;tdTg; ghjPL (2 Gs;spfs;) h) tpw;w ruf;fpd; fpuaj;Jf;fhd ghjPL (3 Gs;spfs;)

i) ghjplg;gl;l ,yhg el;lf; fzf;F (3 Gs;spfs;)

(nkhj;jk; : 20 Gs;spfs;) jPh;T

a) tpw;gidg; ghjPL

cw;gj;jp tpw;gid msT tpw;gid tpiy tpw;gidg; ngWkjp

myFfs; &gh. &gh. 000

CEE 4,000 7,500 30,000

DEE 5,000 7,000 35,000

65,000

b) cw;gj;jpg; ghjPL (myFfspy;)

CEE DEE

tpw;gid msT 4,000 5,000

KbTg; nghUs; ,Ug;gpyhd (300) (200) mjpfhpg;G my;yJ (FiwT)

cw;gj;jpf;fhd Njitg;ghL 3,700 4,800

c) nghwpg; ghtidg; ghjPL

cw;gj;jpfs; myFfs; ,ae;jpuj; jpizf;fsk; KbTnra;jy; jpizf;fsk;

myFf;fhd nkhj;j myFf;fhd nkhj;j kzpj;jpahyk; kzpj;jpahyk; kzpj;jpahyk; kzpj;jpahyk;

CEE 3,700 ½ 1,850 ¼ 925

DEE 4,800 ⅓ 1,600 ⅙ 800

3,450 1,725


38

All Rights Reserved

d) %yg;nghUs; ghtidg; ghjPL

%yg;nghUs; X %yg;nghUs; Y cw;gj;jpf;fhd Njitg;ghL fpNyh fpNyh

CEE 1.0 fpNyh × 3,700 3,700 2.5 fpNyh × 3,700 9,250

DEE 1.5 fpNyh × 4,800 7,200 2.0 fpNyh × 4,800 9,600

10,900 18,850

e) Copag; ghjPL

cw;gj;jp myFf;fhd cw;gj;jp nkhj;j kzpf;fhd nkhj;j Copaf; kzpj;jpahyk; kzpj;jpahyk; tPjk; fpuak; (&gh. 000)

CEE 3,700 5 18,500 500/- 9,250

DEE 4,800 4 19,200 500/- 9,600

18,850

f) njhopw;rhiy Nke;jiyg; ghjPL

,ae;jpuj; jpiz. KbTnra;jy; jpiz.

&gh. 000 &gh. 000

xJf;fPL kw;Wk; gfph;tpd; mbg;gilapy; 450 190

Nja;khdk; (5%) 3,000 500

3,450 690

nkhj;j ,ae;jpu kzp (NkNy ‘’c’’ mbg;gilapy;) 3,450 kzp 1,725 kzp

,ae;jpu kzp mbg;gilapy; cwpQ;ry; tPjk; &gh. 1,000 &gh. 400

g) %yg;nghUs; nfhs;tdTg; ghjPL

%yg;nghUs; X %yg;nghUs; Y

Kg Kg

Njitg;gLk; ,Wjp ,Ug;G 1,500 2,400

cw;gj;jpj; Njitg;ghL 10,900 18,850

12,400 21,250

Muk;g ,Ug;G 2,400 3,600

nfhs;tdTj; Njitg;ghL 10,000 17,650

kg f;fhd nfhs;tdT tpiy &gh. 1,200 &gh. 1,000

nfhs;tdTf; fpuak; (&gh. 000 fspy;) 12,000 17,650

Fwpg;G: KbTg; nghUl;fspd; ngWkjpfspd; fpuak; tpdhtpy; toq;fg;

gl;Ls;sikahy; khztu;fs; jkJ fzpg;Gf;fSf;fhf mtw;wpidg; gad;gLj;j KbAk;. khztu;fspd; ftdj;Jf;fhf Nkw;$wg;gl;l tpilfSf;fhd fzpg;Gf;fs; fPNo toq;fg; gl;Ls;sd:


39

All Rights Reserved

h) tpw;w ruf;fpd; fpuaj;Jf;fhd ghjPL

CEE DEE

myFfs; &gh. 000 myFfs; &gh. 000

Muk;g ,Ug;G 800 5,440 600 3,720

cw;gj;jpf; fpuak; 3,700 25,160 4,800 29,760

4,500 30,600 5,400 33,480

,Wjp ,Ug;G 500 3,400 400 2,480

tpw;gidf; fpuak; 4,000 27,200 5,000 31,000

i) ghjplg;gl;l ,yhg el;lf; fzf;F

CEE DEE Nkhj;jk; &gh. 000 &gh. 000 &gh. 000

tpw;gidfs; 30,000 35,000 65,000

tpw;gidf; fpuak; 27,200 31,000 58,200

nkhj;j ,yhgk; 2, 800 4,000 6,800

tpw;gid kw;Wk; eph;thff; fpuaq;fs; 322

thpf;F Kd;dhd Njwpa ,yhgk; 6,478

Fwpg;G : ghjplg;gl;l ,yhg el;lf; fzf;F xd;wpy; kpifahf my;yJ Fiwahf

cwpQ;rg;gl;l cw;gj;jp Nke;jiyfs; fhzg;gLtjpy;iy.

KbTg; nghUl;fspd; fpuak; CEE DEE &gh. 000 &gh.000 Neu; %yg;nghUs; X 1.20 1.80

Y 2.50 2.00

Neu; Copak; 2.50 2.00 cw;gj;jp Nke;jiy ,ae;jpuk; 0.50 0.33 KbT nra;jy; 0.10 0.07 myFf;fhd njhopw;rhiyf; fpuak; 6.80 6.20


40

All Rights Reserved

gFjp 13 : Row;rpKiwg; ghjPl;ilg; ghh;itaplTk;

ghjply; – Row;rpKiwg; ghjPL fw;wy; ntspaPL (7.1.2)

Row;rpKiwg; ghjPL vd;gJ njhlu;r;rpahd ghjply; Kiwik xd;wpNy Kd;ida ghjPl;L Kiwikapidg; gpujpaPL nra;tjw;fhf mLj;j fzf;fpl;Lf; fhyg;gFjpf;F gad;gLj;jg;gLk; Gjpa> kPsha;T nra;ag;gl;l epjprhu; jpl;lq;fspd; njhFg;ghFk;. NtW nrhw;fspy; $wpdhy;> gioa ghjply; Kiwik fhytjpahFk; NghJ mjw;fhf gpujpaPL nra;ag;gLk; Nkk;gLj;jg;gl;l ghjPl;L Kiwik MFk;. Ntz;lg;gLtJ:

Row;rp Kiwg; ghjPl;bidj; jahupf;Fk; gbKiwfis ckJ nrhe;j cjhuzk; %yk; tpsf;fp> Row;rpKiwg; ghjPl;bd; mD$yq;fs; kw;Wk; gpujp$yq;fis tpsf;Ff.

(10 Gs;spfs;) jPh;T:

Row;rp Kiwg; ghjPl;bidj; jahupf;Fk; gbKiwfis fPo;tUk; cjhuzk; %yk; tpsf;fg;glyhk;. fk;gdp xd;W 2015Mk; Mz;bd; Kbtpy; 2016 Mk; Mz;Lf;fhd ([dtup Kjy; brk;gu; tiuahd) ghjPl;ilj; jahupj;jJ vdf; fUJf. mJ nghUj;jkhd rpW fhyg;gFjpfshf (cjhuzkhf fhyhz;Lfshf) gpupf;fg;gl;lJ. Kjy; fhyhz;L Kbtpy; (31 khu;r; 2016) me;jf; fhyhz;Lf;fhd ghjplg;gl;l kw;Wk; cz;ikahd ngWNgWfSf;F ,ilapyhd xg;gPL xd;W Nkw;nfhs;sg;gl;lJ. ,e;j ,uz;Lf;Fk; ,ilapyhd Kuz;fs; Ma;T nra;ag;gl;L kPjKs;s fhyg;gFjpf;F mtrpakhd Njitahd jpUj;j eltbf;iffs; Nkw;nfhs;sg;gl;ld. gpd;du;> 2016 Mk; Mz;bd; Kjy; fhyhz;Lf;fhf ghjPL iftplg;gl;L Nkyjpf fhyhz;L xd;Wf;fhd (2017Mk; Mz;bd; Kjy; fhyhz;Lf;fhd) ghjPL Nru;f;fg;gl;L ghjPL ehd;F fhyhz;Lfs; Nru;e;j tifapy; 2016 Vg;uy; Kjy; 2017 khu;r; tiuf;Fkhf khw;wp mikf;fg;gLk;. xt;nthU Gjpa fhyhz;bd; KbtpYk; ,e;j nrad;Kiw kPz;Lk; Nkw;nfhs;sg;gLk;. khw;wPlhf xU FWfpa fhyk; vLj;Jf; nfhy;yg;gl;lhy; (cjhuzkhf xU khjk;) mJ rhu;gstpy; mbf;fb khw;wkiltjhff; fhzg;gLk;.

mD$yq;fs;:

mjpfk; Jy;ypakhdJ

,w;iw ehs; tiuahd jfty;fisf; nfhz;lJ

vg;NghJNk mLj;JtUk; xU Mz;Lf;fhd ghjPL jahuhf ,Uf;Fk;.

FWfpa fhyq;fs; fUj;jpy; nfhs;sg;gLk; NghJ epr;rakw;w jd;ikfspd; jhf;fk; Fiwthff; fhzg;gLk;.

mJ epfo;fhy eilKiwfis cs;thq;fpa ghjPlhff; fhzg;gLk;.


41

All Rights Reserved

gpujp$yq;fs;: ghjPl;L ,yf;Ffs; vg;NghJNk khwpf; nfhz;bUg;gjhy;

Copau;fis Cf;fkpof;fr; nra;Ak;. ghjPl;bidj; jahupg;gjpy; mjpf fhyk; nrytplg;gLtjhy;>

cz;ikahd ngWNgWfspd; kPjhd fl;Lg;ghL kw;Wk; Vida Kf;fpa tplaq;fs; ghjpg;gilayhk;.

nryT mjpfkhdJ mjpf Neuj;ij vLf;Fk;.


42

All Rights Reserved


vjph;T$wYk; ghjPl;bidj; jahhpj;jYk;

gFjp 11 : Row;rpKiwg; ghjPl;ilg; ghh;itaplTk;

ghjplYf;fhd vjph;T$wy; – vjph;T$wg;gl;l jfty;fisf; fzpg;gPL nra;jy; (fw;wy; ntspaPL 7.2.4)

CORNETT LTD

“CORNETT” vd;gJ xU I]; fpwPk; cw;gj;jp tzpfk; MFk;. mJ Vg;uy; Kjy; nrg;lk;gu; tiuahd MWkhj fhyj;Jf;fhd ghjPl;ilj; jahu; nra;fpd;wJ. ,e;j MW khj fhyj;Jf;fhd tpw;gidapid vjpu;T $Wtjw;fhf fzf;fhsu; fle;j gd;dpuz;L khj tpw;gidg; gjpTfis Nrfupj;J khjk; kw;Wk; tpw;gid mstpd; Nghf;F Mfpatw;Wf;F ,ilapyhd njhlu;gpid gFg;gha;T nra;a tpUk;Gfpd;whu;. ,t;tpU fhuzpfSf;Fk; ,ilapyhd njhlu;G Neu;Nfhl;L njhlu;G vd mtu; ek;Gfpwhu;. fle;j gd;dpuz;L khjq;fSf;fhd tpw;gidfs; tUkhW (myFfs; Mapuq;fspy;)

khjk; X

Ap

r

May

Jun

e

July

Au

g

Sep

t

Oct

No

v

Dec

Jan

Feb

Mar

Tpw;gid

msT Y

(000 cases) 7 6 5 6 4 4 3 2 2 4 8 9

∑ 𝑋 = 78, ∑ 𝑌 = 60 ∑ 𝑋2= 650 ∑ 𝑋𝑌 = 393

fle;j fhy mDgtq;fspd; gb I]; fpwPk; tpw;gidfSf;fhd ruhrupf; fhyepiy Kuz;fs; tUkhW:

khjk

Ap

r

May

Jun

e

July

Au

g

Sep

t

Oct

No

v

Dec

Jan

Feb

Mar

Tpw;gid tpyfy; (%)

+10 +5 +5 +5 -5 -10 -10 -15 -20 +5 +10 +20

nfhs;fyd; xd;Wf;fhd epak cw;gj;jpf; fpuak; MfTk; epak tpw;gid tpiy MfTk; cs;sJ. xt;nthU nfhs;fyDk; 3 fpNyh cs;sPLfis gad;gLj;JtJld; fk;gdpapd; ,Ug;G njhlu;ghd nfhs;ifahdJ khj ,Wjpapy; mLj;j khj cw;gj;jpf;F Njitahd %yg; nghUl;fspy; 40 % Mdh mstpid ,Wjp ,Ug;ghfg; NgZjy; Ntz;Lk; vd;gjhfTk; cs;sJ. (fzpg;Gf;fis ,yFthf


43

All Rights Reserved

Nkw;nfhs;tjw;F trjpahf mjid fpl;ba 10 fpNyh msTfSf;F kl;lk; jl;bf; nfhs;s KbAk;). Vg;uy; 01 Mk; jpfjpad;W Muk;g ,Ug;ghf 7000 myFfs; cs;sd. Vg;uy; 01k; jpfjpad;W 1080 nfhs;fyd; I]; fpuPk; KbTg; nghUs; ,Ug;gpy; fhzg;gLtJld; tzpfj;jpd; ,Wjp ,Ug;G njhlu;ghd nfhs;ifahdJ mLj;j khj tpw;gid mstpd; 20% ,id khj ,Wjpapy; ,Ug;ghf itj;jpUj;jy; MFk;. Ntz;lg;gLtJ:

a) khj fhyg; gFjpapy; tpw;gid msTfs; kw;Wk; khjj;Jf;F ,ilapyhd njhlu;gpid Neu;Nfhl;L cwTKiwahdJ vd vLnfhspidf; nfhz;L tpw;gid msTfspyhd Nghf;fpw;fhd ,opT rJu njhlh;Gg; gFg;gha;T (least squares regression equation) ,idf; fzpf;f.

(4 Gs;spfs;) b) ngUf;fy; njhlupy; (tpfpjhrhu) mike;j fhyj; njhlupidf; fUj;jpy;

nfhz;L> fhyhz;Lf;fhd (April – June) tpw;gid vjph;T$wiyj; fzpf;f. (,yFthd fzpg;gpw;fhf fpl;ba 10 nfhs;fyd; msTfspw;F kl;lk; jl;l

KbAk;) (3 Gs;spfs;)

c) fhyhz;Lf;fhd (April – June) cw;gj;jpg; ghjPl;ilj; jahhpf;f (nfhs;fyd;fspy;)

(5 Gs;spfs;)

d) fhyhz;Lf;fhd (April – June) %yg;nghUs; nfhs;tdTg; ghjPl;ilj; jahhpf;f

(5 Gs;spfs;)

e) fhyhz;Lf;fhd (April – June) ghjplg;gl;l ,yhgj;jpidf; fzpg;gpLf (3 Gs;spfs;)

(nkhj;jk; : 20 Gs;spfs;) jPh;T:

a) ,opT rJu njhlh;Gg; gFg;gha;T (least square regression) rkd;ghl;L

mbg;gilapyhd khjj;Jf;fhd tpw;gid msthdJ 𝑌 = 𝑎 + 𝑏 𝑋, Mf

,Uf;f> Roy; NtWghL Fzfg; ngWkjpfs; (correlation of regression) a

kw;Wk; b Mfpad tUkhW:

b = 𝑛×∑ 𝑋𝑌− ∑ 𝑋×∑ 𝑌

𝑛×∑ 𝑋2− (∑ 𝑋)2

b = {(12×393)−(78 ×60)}

{(12×650)− 782}

b = 0.02


44

All Rights Reserved

tpsf;fk;: b = 0.02 vd;gJ ruhrhpahf tpw;gidj; njhiffspyhd Nghf;fhdJ xt;nthU khjKk; 20 nfhs;fyd; msTfshy; mjpfhpj;Jr; nry;fpd;wJ vd;gjidf; Fwpg;gpLk;.

MfNt> “a” MdJ 𝑎 = 𝑌 ̅ − 𝑏 × �̅�

𝑎 = 60

12 − 0.02 ×

78

12

𝑎 = 4.87

tpsf;fk;: 𝑎 = 4.87 vd;gJ tpw;gidj; njhif fle;j Mz;L March khjj;jpy;

4,870 nfhs;fyd;fshff; fhzg;gl;lJ.

MfNt tpw;gid msTfspyhd Nghf;F gpd;tUkhW:

𝑇𝑟𝑒𝑛𝑑 = 4.87 + 0.02 𝑋

b) fhyhz;Lf;fhd Nghf;F (April – June)

Nghf;F (000 nfhs;fyd;fs;)

April - 4.87 + 0.02 (13) = 5.13 = 5,130 nfhs;fyd;fs;

May - 4.87 + 0.02 (14) = 5.15 = 5,150 nfhs;fyd;fs;

June - 4.87 + 0.02 (15) = 5.17 = 5,170 nfhs;fyd;fs;

fhyhz;Lf;fhd tpw;gid vjph;T$wy; (April – September):

Nghf;F × fhyepiyf; fhuzp tpw;gid vjph;T$wy;

(1 + 𝑆𝑉

100) (fpl;ba 10 nfhs;fyd;fspy;)

April - 5,130 × 1.10 = 5,640 nfhs;fyd;fs;

May - 5,150 × 1.05 = 5,410 nfhs;fyd;fs;

June - 5,170 × 1.05 = 5,430 nfhs;fyd;fs;

July - 5,190 × 1.05 = 5,450 nfhs;fyd;fs;

August - 5,210 × 0.95 = 4,950 nfhs;fyd;fs;

c) cw;gj;jpg; ghjPL (nfhs;fyd;fspy;)

April May June July

Kd;Jzpe;j tpw;gid 5,640 5,410 5,430 5,450 (nfhs;fyd;)

,Wjp ,Ug;gpy; cs;s 1,082 1,086 1,090 990 nfhs;fyd;fs;

6,722 6,496 6,520 6,440

,Wjp ,Ug;gpy; cs;s 1,080 1,082 1,086 1,090 nfhs;fyd;fs;

ghjplg;gl;l cw;gj;jp 5,642 5,414 5,434 5,350


45

All Rights Reserved

d) cs;sPLfs; nfhs;tdTg; ghjPL (msTfs; 'fpNyh'tpy;) April May June July

ghjPL nra;j c/jpf;Fj; Njitg;gLtJ: (nfhs;fyd; xd;Wf;F 3 fpNyh tPjk;)

16,926 16,242 16,302 16,050

,Wjp ,Ug;gpy; cs;s msT 6,500 6,520 6,420

23,426 22,762 22,722

Muk;g ,Ug;gpy; cs;s msT 7,000 6,500 6,520 ghjplg;gl;l nfhs;tdT msT 16,426 16,262 16,202

e) ghjplg;gl;l nkhj;j ,yhgk; (&gh. 000)

April May June nkhj;jk; &gh. 000 &gh. 000 &gh. 000 &gh. 000 tpw;gid:

5,640 × 7,000 39,480

5,410 × 7,000 37,870

5,430 × 7,000 38,010

39,480 37,870 38,010 115,360

tpw;gidf; fpuak;:

5,640 × 4,500 25,380

5,410 × 4,500 24,345

5,430 × 4,500 24,435 74,160

nkhj;j ,yhgk; 14,100 13,525 13,575 41,200

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Management Accounting Information - CA Sri Lanka