Unit 1 to 4 Management Accounting MBA

402 Pages·2010·2.79 MB·Hindi

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cccceeee©© ©© ffff''''kkkk{{{{kkkkkkkkØØØØeeee llllakakakak---- ffff''''kkkk{{{{kkkkkkkkØØØØeeee ddddkkkk uuuukkkkeeee iiiizzddzzddkkkkjjjj
1 izcU/kdh; ys[kkadu TH

2222---- ffff''''kkkk{{{{kkkk....kkkk ØØØØeeee ddddss ss mmmmnnnn~~nn~~nnss''ss'';;;;
ffff''''kkkk{{{{kkkk....kkkk ØØØØeeee ddddss ss mmmmnnnn~~nn~~nnss''ss'';;;;%%%%&&&& bl f'k{kkØe dk mn~ns'; fo|kfFkZ;ksa dks izcU/kdh; ys[kkadu fo"k; ds
ckjs esa egRoiw.kZ tkudkjh nsuk gSA

3333---- bbbbddddkkkkbbbbZZ ZZ
bbbbddddkkkkbbbbZZ ZZ bbbbddddkkkkbbbbZZ ZZ ddddkkkk uuuukkkkeeee
izcU/kdh; ys[kkadu] vuqikr fo'ys"k.k
1
2
Q.M izokg fooj.k] udn izokg fooj.k] lhekUr ykxr
3 ctV ,oa ctVjh fu;a=.k
4 izeki ykxr] fopj.k fo'ys"k.k
4444---- iiiikkkkBBBB~~;;~~;;ØØØØeeee
bbbbddddkkkkbbbbZZ ZZ bbbbddddkkkkbbbbZZ ZZ ddddhhhh ffffooooLLLLrrrr``rr``rr ttttkkkkuuuuddddkkkkjjjjhhhh
1111 iiiizzzzccccUUUU////kkkkddddhhhh;;;; yyyyss[[ss[[kkkkkkkkaaddaadduuuu%%%%
vFkZ] izd`fr] {ks= ,oa dk;Z] fu.kZ;u esa izcU/kdh; ys[kkadu dh Hkwfedk] foRrh; ys[kkadu
cuke izcU/kdh; ys[kkadu] izcU/kdh; ys[kkadu dh rduhdsa
ffffooooRRRRrrrrhhhh;;;; ffffoooooooojjjj....kkkk%%%%
vFkZ] izdkj] lhek,a] foRrh; fooj.k fo'ys"k.k dh fof/k;k¡
vvvvuuuuqqiiqqiikkkkrrrr ffffoooo''''yyyyss""ss""kkkk....kkkk%%%%
fofHkUu izdkj ds vuqikr] vuqikr fo'ys"k.k ds ykHk ,oa lhek,¡
2222 QQQQ....MMMM iiiizzoozzookkkkgggg ffffoooooooojjjj....kkkk (Funds Flow Statement), uuuuddddnnnn iiiizzoozzookkkkgggg ffffoooooooojjjj....kkkk (Cash
Flow Statement), llllhhhheeeekkkkUUUUrrrr yyyykkkkxxxxrrrr (Marginal Costing)%
lhekUr ykxr fu.kZ;u ,d rduhd ds :i esa] Ø; ;k fuekZ.k fu.kZ;] mRikn feJ.k esa
ifjorZu (Change in Product mix), le&foPNsn fo'ys"k.k (Break-even
Analysis)

izcU/kdh; ys[kkadu Lo v/;;u iqfLrdk 1
ffffVVVVIIIIiiii....kkkkhhhh
3333 ccccttttVVVV ,,,,ooooaa aa ccccttttVVVVjjjjhhhh ffffuuuu;;;;a=a=a=a=....kkkk%%%%

vFkZ] mn~ns';] ykHk ,oa lhek,a] ctV ds izdkj] fLFkj ,oa yksp'khy ctV] 'kwU; vk/kkfjr
ctV] fu"iknu ctfVax (Performence Budgeting)
4444 iiiizzzzeeeekkkkiiii yyyykkkkxxxxrrrr%%%% vFkZ] ykHk ,oa vuqiz;ksx
ffffooooppppjjjj....kkkk ffffoooo''''yyyyss""ss""kkkk....kkkk%%%% fopj.k fo'ys"k.k
Management Accounting MBA.pdf

2 Lo v/;;u iqfLrdk izcU/kdh; ys[kkadu
bbbbddddkkkkbbbbZZ ZZ &&&& 1111 ffff''''kkkk{{{{kkkk....kkkk ddddss ss mmmmnnnn~~nn~~nnss''ss'';;;; (Learning Objectives) ffffVVVVIIIIiiii....kkkkhhhh

bl bdkbZ ds v/;;u ds i'pkr vki tkusaxs fd &
• izzca/kdh; ys[kkadu D;k gS rFkk mPp izca/k }kjk fy;s tkus okys fu.kZ;ksa esa ;g fdl
izdkj mi;ksxh fl) gksrk gSA
• izca/kdh; ys[kkadu }kjk viuk dk;Z lEikfnr ddddjjjjuuuuss ss ds fy, fdu&fdu fo"k;ksa dh
i)fr;ksa ,oa rduhdksa dk iz;ksx fd;k tkrk gS rFkk bldh izd`fr dSlh gSA
• izca/kdh; ys[kkadu ds vUrxZr iz;ksx dh tkus okyh fofHkUu rduhdksa ds ckjs esa
tkudkjh izkIr gksrh gSA
• foÙkh; ys[kkadu rFkk izcU/kdh; ys[kkadu dk rqyukRed v/;;u djds budh
ikjLifjd fo'ks"krkvksa dh tkudkjh izkIr djukA
• laLFkkvksa }kjk dkSu dkSuls foÙkh; fooj.k cuk;s tkrs gS rFkk buls izkIr lwpuk,sa
Hkfo"; ds fy, iwokZuqeku yxkus esa fdl izdkj lgk;d gksrh gSaA
• foÙkh; fooj.kksa dh os dkSu dkSulh lhek,sa gSa ftUgsa fu.kZ; ysrs le; /;ku esa j[kuk
vko';d gSA
• foÙkh; fooj.kksa dk fo'ys"k.k djus ds fy, dkSu dkSu lh fof/k;ka iz;qDr dh tkrh gSaA
• vuqikr fo'ys"k.k rduhd D;k gS rFkk O;kikjh ds fy, ;g fdl izdkj mi;ksxh fl)
gksrh gSA
• vuqikr fo'ys"k.k rduhd dh dkSu dkSu lh lhek,sa gS ftudk /;ku u j[kk tk; rks
Hkzked fu"d"kZ fudy ldrs gSaA
• fdlh Hkh laLFkk dh ykHkktZu {kerk] mlesa fofu;ksftr iawth ds mi;ksx rFkk
vYidkyhu ,oa nh?kZdkyhu vkfFkZd fLFkfr ls lEcaf/kr vuqikrksa ds ek/;e ls
izca/kdh; dk;ksZa dk ewY;kadu fdl izdkj fd;k tk ldrk gSA
llllajajajajppppuuuukkkk (Structure)
1111....1111 iiiizzcczzccaa//aa//kkkkddddhhhh;;;; yyyyss[[ss[[kkkkkkkkaaddaadduuuu ddddkkkk iiiiffffjjjjpppp;;;;
1.1.1 izca/kdh; ys[kkadu dk vFkZ
1.1.2 izca/kdh; ys[kkadu dh izd`fr
1.1.3 izca/kdh; ys[kkadu dk {ks=
1.1.4 izca/kdh; ys[kkadu ds dk;Z

izcU/kdh; ys[kkadu Lo v/;;u iqfLrdk 3
ffffVVVVIIIIiiii....kkkkhhhh 1.1.5 fu.kZ;u esa izca/kdh; ys[kkadu dh Hkwfedk

1.1.6 foÙkh; ys[kkadu rFkk izca/kdh; ys[kkadu esa vUrj
1.1.7 izca/kdh; ys[kkadu dh rduhdsa
1111....2222 ffffooooÙÙÙÙkkkkhhhh;;;; ffffoooooooojjjj....kkkk
1.2.1 foÙkh; fooj.kksa dk vFkZ
1.2.2 foÙkh; fooj.kksa ds izdkj
1.2.3 foÙkh; fooj.kksa dh lhek,saa
1.2.4 foÙkh; fooj.kksa ds fo'ys"k.k dh fof/k;ka
1111....3333 vvvvuuuuqqiiqqiikkkkrrrr ffffoooo''''yyyyss""ss""kkkk....kkkk
1.3.1 vuqikr fo'ys"k.k ds ykHk
1.3.2 vuqikr fo'ys"k.k dh lhek,sa
1.3.3 fofHkUu izdkj ds vuqikr

4 Lo v/;;u iqfLrdk izcU/kdh; ys[kkadu
ffffVVVVIIIIiiii....kkkkhhhh
1111....1111
iiiizzcczzccaa//aa//kkkkddddhhhh;;;; yyyyss[[ss[[kkkkkkkkaaddaadduuuu ddddkkkk iiiiffffjjjjpppp;;;; (Introduction of Management
Accounting)
izcU/kdh; ys[kkadu foÙkh; ys[kkadu ,oe~ ykxr ys[kkadu dk lfEefyr #i ls O;kogkfjd
,oe~ fo'ys"k.kkRed ys[kkadu fof/k gSA blesa vkadM+ksa dks fofHkUu fodYiksa ds lkFk bl izdkj izLrqr
fd;k tkrk gS fd mPp izcU/k dks fu.kZ; ysus esa vklkuh jgsA blds ek/;e ls izLrqr vkadM+ksa dh
lgk;rk ls O;kikj dh uhfr;ksa ds fu/kkZj.k] fu;kstu] fu.kZ;u rFkk fu;a=.k djus esa vklkuh jgrh
gSA bl dkj.k bls izcU/k dk ;U= Hkh dgrs gSA
1111....1111....1111
iiiizzcczzccaa//aa//kkkkddddhhhh;;;; yyyyss[[ss[[kkkkkkkkaaddaadduuuu ddddkkkk vvvvFFFFkkkkZZ ZZ (Meaning of Management Accounting)
izca/kdh; ys[kkadu esa izca/kdh; ,oe~ ys[kkadu nksuksa dk;Z 'kkfey gS ftlesa foÙkh; ys[kakdu
,oe~ ykxr ys[kkadu dh lwpukvksa dks O;fDr viuh dYiuk 'kfä] vkykspukRed fo'ys"k.k ,oe~
fuoZpu vkfn ds iz;ksx ls izca/k ds fy;s mi;ksxh lwpuk,sa izLrqr djrk gSaA orZeku izfrLi/kkZRed
;qx esa le; ij lgh fu.kZ; ysdj gh cktkj esa fo|eku jgk tk ldrk gS tks izca/kdh; ys[kkadu
ls gh laHko gSA foÙkh; ys[ks cká i{kksa dks vko';d lwpuk,sa miyC/k djok ldrs gS ijUrq uhfr
fuek.kZ] Hkkoh iwokZuqeku] fu.kZ;u rFkk fu;a=.k tSls dk;Z izca/kdh; ys[kakdu tSls fo"k; ds v/;;u
ls gh laHko gSA
lk/kkj.k cksypky dh Hkk"kk esa izca/kdh; ys[kk fof/k mls dgrs gS tks izca/kdh; dq'kyrk dks
c<+krh gSa rFkk fu.kZ;u esa lgk;rk igq¡pkrh gSA
^^izca/kdh; ys[kk fof/k ys[kkadu dh lwpukvksa ls lEcafU/kr gS tks izca/k ds fy;s mi;ksxh gSaA^^
jjjjkkkkccccVVVVZZ ZZ ,,,,uuuu---- ,,,,UUUUFFFFkkkkkkkkssuussuuhhhh
;g ifjHkk"kk crkrh gS fd izca/kdh; ys[kk fof/k ds fy;s foÙkh; ys[kkadu ,oe~ ykxr ys[kkadu dh
lwpuk,sa egRoiw.kZ gSaA blesa ;g ugha cryk;k x;k gSa fd lwpuk,sa fdl izdkj egRoiw.kZ gSaA
^^izca/kdh; ys[kkfof/k }kjk ys[kk lwpukvksa dk bl <ax ls izLrqrhdj.k gksrk gS tks mPp izca/k dks
laLFkk ds fnu izfr fnu ds lapkyu ,oa uhfr fu/kkZj.k esa lgk;rk djrk gSaA^^
vvvvkkkkaaxxaaxxyyyy vvvveeeessffssffjjjjddddkkkk mmmmRRRRiiiikkkknnnnddddrrrrkkkk iiiiffffjjjj""""kkkknnnn
;g ifjHkk"kk lwpukvksa ds izLrqrhdj.k vFkkZr~ foÙkh; ys[kksa ,oe~ ykxr ys[kksa ls izkIr vkadMk+sa dk
lgh rjhds ls oxhZdj.k] fo'ys"k.k ,oe~ fuoZpu djds] mUgsa izca/k ds lEeq[k izLrqr djus ls gS
rkfd mPp izca/k dks uhfr;ka fu/kkZfjr djus ,oe~ O;olk; lapkyu esa lgk;rk fey ldsA
la{ksi esa] ;g dgk tk ldrk gS fd izcaU/kdh; ys[kkadu esa mPp izca/k dks lwpuk,sa iznku djus ds
fy;s foÙkh; ys[kakdu ,oe~ ykxr ys[kkadu ls izkIr lwpukvksa dks bl izdkj ls fo'ysf"kr ,oe~
fuoZfpr fd;k tkrk gS fd buds vk/kkj ij ;kstuk,sa cukus] O;wg jpuk djus] dk;Z dk ewY;kadu
djus] fu.kZ; ysus rFkk fu;a=.k djus esa vklkuh jgs vkSj lk/kuksa dk loksZÙke mi;ksx fd;k tk

izcU/kdh; ys[kkadu Lo v/;;u iqfLrdk 5
ffffVVVVIIIIiiii....kkkkhhhh ldsA bu ifjHkk"kkvksa ds v/;;u ls izcU/kdh; ys[kkadu ds fuEufyf[kr egRoiw.kZ rF; lkeus vkrs
gSa &

1- ;g ys[kkadu dh ,d i`Fkd 'kk[kk gS tks izca/k dks fu.kZ; ysus gsrq egRoiw.kZ vkadMsa+ iznku djrh
gSaA
2- blesa izca/k dh vko';drkuqlkj lEcfU/kr vkadMsa+ ,df=r djds mudk fo'ys"k.k ,oe~ fuoZpu
fd;k tkrk gSaA
3- blesa lwpuk iznku djus ds fy;s dksbZ fu;e o fu/kkZfjr izk:i ugha gS] izca/k dh
vko';drkuqlkj lwpuk,sa iznku dh tkrh gSaA
4- ;g rduhd izcU/k dks izfrLFkkfir ugha dj ldrhA
5- ;g xr o"kksZa ds ifj.kkeksa ds vk/kkj ij Hkkoh ?kVukvksa dk vuqeku yxkrh gSaA
1111....1111....2222

iiiizzcczzccaa//aa//kkkkddddhhhh;;;; yyyyss[[ss[[kkkkkkkkaaddaadduuuu ddddhhhh iiiizzÑÑzzÑÑffffrrrr (Nature of Management Accounting)
izca/kdh; ys[kkadu dh izd`fr dks fuEufyf[kr fcUnqvksa ds ek/;e ls le>k tk ldrk gS%
1111
- pppp;;;;uuuukkkkRRRReeeedddd iiiizzÑÑzzÑÑffffrrrr (Selective Nature): blds vUrxZr leku izd`fr dh ;kstukvksa dk rqyukRed
v/;;u djds vf/kd ykHknk;d ,oe~ lHkh rjg ds loZJs"B ;kstukvksa dk pquko fd;k tkrk gSaA
2222
- ffffuuuu;;;;eeeekkkksasa sasa oooo iiiizzkkzzkk::::iiiikkkksasa sasa ddddhhhh vvvvkkkkoooo'''';;;;ddddrrrrkkkk uuuugggghhhhaa aa (No need of Rules and Formats): blesa lwpukvksa dks
izca/k dh vko';drkuqlkj lek;ksftr djds ys[kkdkj viuh dYiuk 'kfDr ls rdZ laxr <ax ls izLrqr
djrk gS rkfd ;g izca/kdh; fu.kZ;ksa esa lgk;d fl) gks ldsA ,sls izLrqrhdj.k ds fy;s mls foÙkh;
ys[kkadu dh rjg fuf'pr fu;eksa o izk:iksa dks ikyu djus dh vko';drk ugha gksrh gSaA
3333
- lllleeeeaaddaadd mmmmiiiiyyyyCCCC////kkkk ddddjjjjooookkkkuuuukkkk (Provide Data): izca/kdh; ys[kk fof/k mPp izca/k ds lEeq[k dsoy
vkadM+sa izLrqr djrh gS] fu.kZ; djuk mudk vf/kdkj {ks= gksrk gSaA vr% ;g fu.kZ;u esa lgk;d gksrh gSa]
Lo;a fu.kZ; ugha djrhA
4444
yyyykkkkxxxxrrrrkkkksasa sasa ddddkkkk ooooxxxxhhhhZZddZZddjjjj....kkkk (Classification of Costs) : blesa ykxrksa dks bl izdkj ls oxhZd`r
fd;k tkrk gS fd izca/kdh; fu.kZ;ksa esa os egRoiw.kZ Hkwfedk fuHkk ldsA tSls & fLFkj ykxr]
ifjorZu'khy ykxr ,oe~ v)Z ifjorZu'khy ykxrsaA izca/kdh; ys[kkadu dk lhekUr fo'ys"k.k]
ykxr&ykHk ek=k fo'ys"k.k ,oe~ izR;{k ykxr fof/k bUgha ykxrksa ij vk/kkfjr gSaA
5555
,,,,ddddhhhhÑÑÑÑrrrr iiii))))ffffrrrr (Integrated Method): blesa ykxr ys[kkadu] foÙkh; ys[kkadu] foÙkh; izca/k]
lkaf[;dh ,oe~ vFkZ'kkL= vkfn vusd fo"k;ksa dh rduhdksa dk iz;ksx gksrk gSaA vr%] ;g ,d
lefUor i)fr gSaA
6 Lo v/;;u iqfLrdk izcU/kdh; ys[kkadu
6666
HHHHkkkkffffoooo"""";;;; llllss ss llllEEEEccccffffUUUU////kkkkrrrr (Related to Future): blesa pkyw ,oe~ fiNys o"kksZa ds vkadMk+sa dk ffffVVVVIIIIiiii....kkkkhhhh
rqyukRed v/;;u djrs gq, Hkfo"; ds vuqeku yxk;s tkrs gSaA tc Hkfo"; orZeku esa cny tkrk
gS rks mldh Hkh vkykspukRed leh{kk dh tkrh gSaA
7777
---- ddddkkkkjjjj....kkkk iiiizzHHzzHHkkkkkkkkoooo llllEEEEccccUUUU////kkkk (Cause and Effect Relationship): ykxr] foØ; ;k ykHk dh enksa
esa ifjorZu gksus ds dkj.kksa dk irk yxkus ds lkFk lkFk izca/kdh; ys[kk fof/k ;g Hkh crykrh gS
fd bldk nh?kZdkyhu izHkko D;k gksxkA
8888
---- iiiizzcczzccUUUU////kkkk ddddss ss ffffyyyy;;;;ss ss mmmmiiii;;;;kkkkssxxssxxhhhh (Useful to Management): ;g O;olk; dh vkUrfjd O;oLFkk dks
lqn`<+ djus ds lkFk lkFk izcU/k dh lg;ksxh gS ftlesa izca/k dh vko';drkuqlkj fooj.k] lwpuk,sa
rFkk izfrosnu rS;kj fd;s tkrs gSaA
9999
---- llllsosososokkkk ddddkkkk;;;;ZZ ZZ (Service Function): mPp izcU/k dks lwpuk,sa izLrqr djus vkSj bu lwpukvksa ij
fu;kstu] fu.kZ;u rFkk fu;a=.k ds dk;Z fuHkZj gksus ds dkj.k ;g ,d lsok dk;Z gks x;k gS vkSj ;g
,d is'ks ds :i esa fodflr gksus dh rjQ vxzlj gks jgk gSaAA bULVhV~;wV vkWQ dkWLV ,.M oDZl
,dkmUVsUV~l vkWQ bfUM;k bls is'ks ds :i esa fodflr djus esa egRoiw.kZ Hkwfedk fuHkk jgk gSaA
1111....1111....3333
iiiizzcczzccaa//aa//kkkkddddhhhh;;;; yyyyss[[ss[[kkkkkkkkaaddaadduuuu ddddkkkk {{{{kkkkS=S=S=S= (Scope of Management Accounting)
izcU/kdh; ys[kk fof/k essa xr o"kksZa rFkk pkyw o"kksZa ls lEcfU/kr fØ;kvksa dk v/;;u djds
Hkkoh izo`fr;ksa ds vuqeku yxk;s tkrs gSaA ;g dk;Z rHkh laHko gks ikrk gS tcfd dk;Z dh izd`fr ds
vuqlkj fofHkUu fo"k;ksa ls lEcfU/kr i)fr;ksa o rduhdksa dh lgk;rk yh tk;A izca/kdh;
ys[kk fof/k fuEufyf[kr fo"k;ksa ij vk/kkfjr gksus ls bldk {ks= cgqr O;kid gks x;k gSaA
1- ffffooooÙÙÙÙkkkkhhhh;;;; yyyyss[[ss[[kkkkkkkkaaddaadduuuu (Financial Accounting): blesa lkekU; ys[kkadu dh fØ;k dks lfEefyr
fd;k tkrk gS ftlls ;g ckg~; i{kksa ds fy;s lgk;d gks ldsA blesa O;kikj [kkrk] ykHk gkfu
[kkrk] fpV~Bk rFkk vko';d fooj.kksa ,oe~ izfrosnuksa dks 'kkfey fd;k tkrk gSaA
2- yyyykkkkxxxxrrrr yyyyss[[ss[[kkkkkkkkaaddaadduuuu (Cost Accounting): mRiknu ls lEcfU/kr ykxrksa ij fu;a=.k LFkkfir djus]
miØeksa o izfØ;kvksa dh ykxr Kkr djus] oLrq dh izR;sd Lrj ij ykxr Kkr djus ds fy;s bldk
iz;ksx fd;k tkrk gSaA ;g laLFkk ds vkUrfjd O;ogkjksa ij fu;a=.k djus esa lgk;d gksrh gSA
3- llllkkkkaaffaaff[[[[;;;;ddddhhhh (Statistics): vkadM+ksa dk fo'ys"k.k djus ds fy;s bldh fofHkUu rduhdksa tSls izo`fr
fo'ys"k.k] vkSlr] vkUrjx.ku ,oe~ ckáx.ku] izrhixeu fo'ys"k.k vkfn dk iz;ksx fd;k tkrk gSaA
4- ddddjjjj yyyyss[[ss[[kkkkkkkkaaddaadduuuu (Tax Accounting): blds vUrxZr fofHkUu izdkj ds djksa tSls vk;dj] fcØh
dj] mRiknu dj rFkk LFkkuh; lRrk }kjk yxk;s x;s djksa vkfn ds fy;s vko';d fjiksZV rS;kj dh
tkrh gS tks dsUnz rFkk jkT; ljdkjksa }kjk yxk;s x;s gSaA blls lEcfU/kr vf/kdkfj;ksa dks le; ij

izcU/kdh; ys[kkadu Lo v/;;u iqfLrdk 7
ffffVVVVIIIIiiii....kkkkhhhh fooj.k Hkstus rFkk dj fu/kkZj.k ds i'pkr~ djksa dh jkf'k dk lgh rjhds ls lek;kstu] Hkqxrku ;k
okilh djus esa vklkuh jgrh gSaA

5- ccccttttVVVVjjjjhhhh ffffuuuu;;;;a=a=a=a=....kkkk (Budgetary Control): blesa foHkkxkuqlkj rFkk enksa ds vuqlkj ctV rS;kj
djds iwjh laLFkk dk ,d laxfBr ctV rS;kj fd;k tkrk gS tks Hkkoh iwokZuqeku ds lkFk lkFk Hkkoh
O;;ksa ds fu;a=.k esa lgk;d gksrk gSaA
6- yyyykkkkxxxxrrrr ffffuuuu;;;;a=a=a=a=....kkkk (Cost Control): dk;Z lEiknu ds i'pkr okLrfod ,oe~ izekfir vkadM+ksa dk
rqyukRed v/;;u djds fopj.kksa dk irk yxk;k tkrk gS vkSj vko';d fu;=a .kh; dk;Zokgh dh
tkrh gSA blds fy;s izeki ykxr ,oe~ ctVjh fu;a=.k fof/k;ksa dks dke esa yk;k tkrk gSaA
7- vvvvkkkkUUUUrrrrffffjjjjdddd ttttkkkkaappaapp ,,,,ooooaa aa ffffuuuu;;;;a=a=a=a=....kkkk iiii))))ffffrrrr ddddhhhh LLLLFFFFkkkkkkkkiiiiuuuukkkk (Installation of Internal Check and
Internal Control System) : fØ;kvksa dks Øec) ,oe~ :fpiw.kZ <ax ls lEikfnr djus]
vk/kqfudre rduhdksa dk iz;ksx mRiknu ,oe~ lapkyu ds izR;sd Lrj ij djds mRiknu ykxrksa
dks ?kVkus] mÙke fdLe dh oLrq ds mRiknu esa o`f) djus ds lkFk&lkFk ykHkksa esa Hkh o`f) bl
i)fr dh LFkkiuk ls gh laHko gksrh gSaA
8- vvvvkkkkararararffffjjjjdddd vvvvaaddaaddss{{ss{{kkkk....kkkk (Internal Audit) : vkarfjd tkap ,oe~ vkUrfjd fu;a=.k ds vUrxZr
LFkkfir i)fr;ksa ,oe~ dk;Z fof/k;ksa ds vuqlkj dk;Z gqvk gS ;k ugha bldh fu"i{k tkap vkarfjd
vads{k.k ds vUrxZr dh tkrh gSaA blesa fofHkUu foHkkxksa ,oe~ lEcfU/kr O;fDr;ksa ds dk;kasZ dk
ewY;kadu Hkh gksrk gSaA
9- mmmmÙÙÙÙkkkkjjjjnnnnkkkkffff;;;;RRRRoooo yyyyss[[ss[[kkkkkkkkaaddaadduuuu (Responsibility Accounting) : blesa y{;] uhfr;ka] fof/k;ka]
vf/kdkj ,oe~ nkf;Ro igys ls gh fu/kkZfjr dj fn;s tkrs gSs vkSj izkIr lwpukvksa ds vk/kkj ij
izR;sd foHkkx ,oe~ O;fDr dks mlds }kjk lEikfnr dk;Z ds fy;s mÙkjnk;h Bgjk;k tk ldrk gSA
blls fu;a=.k esa lgk;rk feyrh gSaA
10- iiiizzffzzffrrrroooossnnssnnuuuu iiiizznnzznnkkkkuuuu ddddjjjjuuuukkkk (Reporting) : izfrosnu vkUrfjd ,oe~ cká nks Lrjksa ij fn;k tkrk
gSaA vkarfjd izfrosnu ys[kkdkjksa }kjk vkadM+ksa dks viuh rkfdZd 'kfDr ,oe~ dq'kyrk ls lek;ksftr
djds fu.kZ;u gsrq fofHkUu fodYiksa ds lkFk mPp izca/k dks izLrqr fd;s tkrs gSaA ;g izLrqrhdj.k
izfrosnu ds :i esa lkIrkfgd] ikf{kd] ekfld ;k izca/k dh vko';drkuqlkj bfPNr vof/k dk
cukdj izLrqr fd;k tk ldrk gSaA cká i{kksa esa foÙkh; lLa Fkkvksa ,oe~ ysunkjksa vkfn ds fy;s o"kZ esa
,d ckj vFkok vko';drkuqlkj foÙkh; fooj.k cukdj rS;kj fd;s tkrs gSaA
1111....1111....4444
iiiizzcczzccaa//aa//kkkkddddhhhh;;;; yyyyss[[ss[[kkkkkkkkaaddaadduuuu ddddss ss ddddkkkk;;;;ZZ ZZ (Functions of Management Accounting) :
izcU/kdh; ys[kk fof/k ds vUrxZr foÙkh; ys[kkadu ,oe~ ykxr ys[kkadu ls izkIr vkadM+ksa dks
izcU/k dh vko';drk ds vulqkj fofHkUu rduhdksa dk iz;ksx djrs gq, bUgsa fo'ysf"kr djds budh
O;k[;k dh tkrh gS vkSj fQj mPp izca/k ds lEeq[k izLrqr fd;k tkrk gSaA blls mPp izca/k }kjk
viuk dk;Z vklkuh ls iwjk fd;k tk ldrk gSaA izca/kdh; ys[kk fof/k ds dk;ksZa dks nks Hkkxksa esa ckaVk
x;k gSa &
1- lwpukvksa dk izLrqrhdj.k (Presentation of Information)
8 Lo v/;;u iqfLrdk izcU/kdh; ys[kkadu
2- izcU/k esa lgk;d (Helpful to Management) ffffVVVVIIIIiiii....kkkkhhhh
1111---- llllwwppwwppuuuukkkkvvvvkkkksasa sasa ddddkkkk iiiizzLLzzLLrrrrqqrrqqrrhhhhddddjjjj....kkkk (Presentation of Information) : lwpukvksa ds izLrqrhdj.k ds
vUrxZr izca/kdh; ys[kkfof/k }kjk fuEufyf[kr dk;Z lEiUu fd;s tkrs gSa%
i. vvvvkkkkaaddaaddMMMM+k+k+k+ksasa sasa ddddkkkk yyyyss[[ss[[kkkkuuuu (Recording of Data) : O;olk; ds ysunsuksa dk ys[ku bl rjg fd;k
tkuk pkfg;s fd mPp izca/k dks izLrqr djus ds fy;s iqjkus vkadM+ksa dk lgkjk u ysuk iM+sA izLrqr
vkadM+s ,d ;k nks fnu ls vf/kd iqjkus u gksA blds fy;s dEI;wVj vkfn dk Hkh iz;ksx fd;k tk
ldrk gSaA vkadM+ksa ij gh uhfr fu/kkZj.k] fu;kstu] fu;=a .k ,oe~ fu.kZ;u dh mikns;rk fuHkZj djrh
gSaA
ii. vvvvkkkkaaddaaddMMMM+k+k+k+ksasa sasa ddddhhhh llllRRRR;;;;rrrrkkkk (Accuracy of Data) : vkadMsa+ lR; ,oe~ iw.kZ gksus ij gh mudk
fo'ys"k.k rFkk fuoZpu ys[kkdkj }kjk lgh fd;k tk ldsxk] ftl ij uhfr fu/kkZj.k ,oe~ fu.kZ;u
fuHkZj djrk gSaA iqjkus rFkk orZeku vkadM+ksa esa ik;s tkus okys vUrj ds vk/kkj ij ;g irk yx
ldrk gSa fd izca/kdksa ds lEeq[k izLrqr vkadM+s fdl lhek rd lgh gSaA
iii. vvvvkkkkaaddaaddMMMM+k+k+k+ksasa sasa ddddkkkk ffffoooo''''yyyyss""ss""kkkk....kkkk ,,,,ooooaa aa ffffuuuuooooZZppZZppuuuu (Analysis and Interpretation of Data) : foÙkh;
ys[kakdu ,oe~ ykxr ys[kkadu ls izkIr vkadMk+sa dks izca/kdksa dh vko';drk ds vuqlkj fo'ysf"kr
fd;k tkrk gSaA blds i'pkr~ mfpr rduhdksa dk iz;ksx djrs gq, izkIr ifj.kkeksa ds ckjs esa viuk
er izdV fd;k tkrk gSaA bl izfØ;k dks fuoZpu dgrs gSaA fcuk mfpr fo'ys"k.k ,oe~ fuoZpu ds
vkadM+ksa dk izLrqrhdj.k fu.kZ;u esa lgh fl) ugha gksrkA
iv. vvvvkkkkaaddaaddMMMM+k+k+k+ksasa sasa ddddkkkk llllaoaoaoaogggguuuu (Communication of Data) : lgh le; ij lgh vkadM+s ;fn lEcfU/kr
O;fDr ds ikl u igqaps rks izca/k ds fy;s vkadM+s egRoghu gks tk;saxsA vr%] vkadMs+ le; ij
lEcfU/kr O;fDr ds ikl igaqp tkus pkfg;sA
2222---- iiiizzcczzccUUUU////kkkk eeeesasa sasa llllggggkkkk;;;;dddd (Helpful to Management) : izca/kdh; ys[kkfof/k ds dqN dk;Z ,sls gS tks
izca/kdh; dk;ksZa ds fu"iknu esa lgk;d gksrs gSaA ;s dk;Z fuEufyf[kr gSa%
i. ffffuuuu;;;;kkkkssttssttuuuu ,,,,ooooeeee~~~~ iiiiwowowowokkkkZZuuZZuuqqeeqqeekkkkuuuu eeeesasa sasa llllggggkkkk;;;;rrrrkkkk (Help in Planning and Forecasting) : y{;ksa dh
izkfIr ds fy;s vko'drkuqlkj vYidkyhu ,oe~ nh?kZdkyhu ;kstuk,sa cuk;h tkrh gSa ftlesa ykxr]
vkxe] izkfIr] Hkqxrku] mRiknu rFkk foØ; ls lEcfU/kr iwokZuqeku yxkdj Hkkoh fu;kstu dh
:ijs[kk fu/kkZfjr dh tkrh gSaA iwokZuqekuksa rFkk fu;kstu ds fy;s lkaf[;dh; ,oe~ izca/kdh;
ys[kkadu dh rduhdssa iz;ksx esa yk;h tkrh gSaA bl izdkj izca/kdh; ys[kkdkj fofHkUu fodYiksa esa ls
loZJs"B fodYi dk pquko djokus esa mPp izca/k ds fy;s lgk;d fl) gksrk gSaA
ii. llllaaxxaaxxBBBBuuuu eeeesasa sasa llllggggkkkk;;;;dddd (Helpful in Organisation) : izca/k O;olk; esa fo|eku HkkSfrd ,oe~
ekuoh; lk/kuksa dk loksZÙke mi;ksx djus dh dk;Z iz.kkyh fu/kkZfjr djrk gSaA blds fy;s vf/kdkj
iznku djuk ,oe~ mÙkjnkf;Ro fu/kkZfjr djus dk dk;Z fd;k tkrk gS ftlls dk;Z fo'ks"k ds fy;s
fuf'pr O;fDr dks mÙkjnk;h Bgjk;k tk ldsA
iii. lllleeeeUUUUoooo;;;; LLLLFFFFkkkkkkkkffffiiiirrrr ddddjjjjuuuuss ss eeeesasa sasa llllggggkkkk;;;;dddd (Helpful in Coordination) : izcU/k }kjk ctfVax
iz.kkyh ds ek/;e ls fofHkUu foHkkxksa ,oe~ fØ;kvksa esa lkeUtL; LFkkfir fd;k tkrk gSaA blds fy;s

izcU/kdh; ys[kkadu Lo v/;;u iqfLrdk 9
ffffVVVVIIIIiiii....kkkkhhhh vko';drk gksus ij lq>ko Hkh fn;s tkrs gSaA leUo; laLFkk dh dk;Zdq'kyrk esa o`f) djus ds lkFk
lkFk ykHkksa dks Hkh vf/kdre djus esa lgk;d fl) gksrk gSaA

iv. ffffuuuu;;;;a=a=a=a=....kkkk eeeesasa sasa llllggggkkkk;;;;dddd (Helpful in Controlling) : izeki ykxr ,oe~ ctVjh fu;a=.k fof/k;ksa
fofHkUu dk;ksZa ,oe~ foHkkxksa ij fu;=a .k j[kus esa lgk;d fl) gksrh gSaA buls lkexhz] Je rFkk
mifjO;;ksa ij vklkuh ls fu;=a .k j[kk tk ldrk gSaA izR;sd O;fDr ,oe~ foHkkxksa dh dk;Z{kerk dk
ewY;kadu djds mudh vdq'kyrk ds dkj.kksa dk irk yxkdj lq/kkjkRed dk;Zokgh dh tkrh gSaA
v vvvvffffHHHHkkkkiiiizzssffzzssffjjjjrrrr ddddjjjjuuuuss ss eeeesasa sasa llllggggkkkk;;;;dddd (Helpful in Motivation) : y{;ksa ds vuqlkj dk;Z u gksus dh
n'kk esa deZpkfj;ksa dh dk;Z ds izfr :fp c<+kus ds fy;s mUgsa izksRlkfgr fd;k tkrk gSaA blds fy;s
fofHkUu izsj.kkRed ;kstukvksa dk fuekZ.k djds mUgsa ykxw fd;k tkrk gSa vkSj mudh tkudkjh
deZpkfj;ksa dks iznku dh tkrh gSaA
vi.... ffffuuuu....kkkkZZ;;ZZ;;uuuu eeeesasa sasa llllggggkkkk;;;;dddd (Helpful in Diecision-making) : izca/kdh; ys[kk fof/k mijksDr dk;ksZa
ds lkFk&lkFk fu.kZ;u esa Hkh lgk;d fl) gksrh gSaA ys[kkdkj }kjk iznÙk vkadMs+ lkaf[;dh; ,oe~
izca/kdh; ys[kkadu rduhdksa ij vk/kkfjr gksrs gSaA buesa fofHkUu fodYiksa dk rqyukRed iLz rqrhdj.k
gksus ds lkFk&lkFk fu.kZ;u esa lgk;d gksus okys vkadM+s ¼ykxr] ykHk] dks"kksa dh vko';drk vkfn½
Hkh fo|eku jgrs gSaA blls mPp izca/k dks loksZÙke fodYi dk pquko djus esa vklkuh jgrh
gSa vkSj fy;k x;k fu.kZ; vf/kd oSKkfud gksrk gSaA
1111....1111....5555
ffffuuuu....kkkkZZ;;ZZ;;uuuu eeeesasa sasa iiiizzcczzccaa//aa//kkkkddddhhhh;;;; yyyyss[[ss[[kkkkkkkkaaddaadduuuu ddddhhhh HHHHkkkkwwffwwffeeeeddddkkkk (Role of Management
Accounting in Decision Making) :
izcU/k ys[kkdkj }kjk mPp izca/k dks fofHkUu izdkj ds vkadMs+ bl izdkj izLrqr fd;s tkrs gS
fd buds }kjk izcU/kdksa dks fu.kZ; ysus esa lqfo/kk jgsA ;g vkadMs+ fofHkUu fodYiksa dk rqyukRed
fooj.k rFkk dkj.k ifj.kke dk lEcU/k Li"V djrs gSaA blesa izca/kdksa dks ;kstuk,sa cukus] O;fDr;ksa
ds vf/kdkj ,oe~ nkf;Ro fuf'pr djus] O;fDr;ksa ,oe~ foHkkxksa dh vdq'kyrk ds dkj.kksa dk irk
yxkdj mu ij mfpr fu;=a .k LFkkfir djus] O;olk; ls lEcfU/kr fofHkUu foHkkxksa esa leUo;
LFkkfir djus] fu;kstu djus rFkk fu.kZ; ysus esa vklkuh jgrh gSaA ;fn izca/kdh; ys[kkdkj }kjk
iznÙk vkadM+s lgh lwpukvksa ij vk/kkfjr gS rks mPp izca/k }kjk fy;k x;k fu.kZ; O;kikj ds fgr esa
gksxk ijUrq foijhr fLFkfr esa izca/kdh; ys[kkdkj mÙkjnk;h ugha gksxkA izca/kdh; ys[kkdkj mls
miyC/k djok;s x;s vkadM+ksa dk fofHkUu rduhdksa ds ek/;e ls fo'ys"k.k djrs gq, mUgsa mPp izca/k
ds le{k fu.kZ;u gsrq izLrqr djrk gSaA vr%] O;olk; ls lEcfU/kr lgh&lgh vkadM+ksa dk fo'ys"k.k
djds mPp izca/k ds le{k izLrqrhdj.k gks rks izca/kdh; ys[kkadu dk fu.kZ;u dk;Z esa egRoiw.kZ
;ksxnku gksxk vkSj bu vkadM+ksa dk fo'ys"k.kkRed Lo:i gh fu.kZ;u izfØ;k esa jh<+ dh gM~Mh dk
dk;Z djrk gSaA fu.kZ;u izfØ;k dks fuEufyf[kr ls le>k tk ldrk gS &

10 Lo v/;;u iqfLrdk izcU/kdh; ys[kkadu