Question
Download Solution PDFABC लिमिटेड के वर्ष 2018 और 2019 के लिए निम्नलिखित जानकारी उपलब्ध है:
| वर्ष | 2018 | 2019 |
| विक्रय | 32,00,000 रुपये | 57,00,000 रुपये |
|
लाभ /(हानि)
|
(3,00,000 रुपये) | 7,00,000 रुपये |
Answer (Detailed Solution Below)
Detailed Solution
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Key PointsPV अनुपात: लाभ-मात्रा अनुपात, जिसे आमतौर पर प्रतिशत के रूप में कहा जाता है, यह दर्शाता है कि योगदान और बिक्री कैसे संबंधित हैं। यह बिक्री और परिवर्तनीय या सीमांत लागत से प्रभावित होता है। यदि सीमांत लागत में बिना किसी वृद्धि के बिक्री मूल्य बढ़ता है, तो योगदान बढ़ता है - और लाभ-मात्रा अनुपात में सुधार होता है।
Important Points
\(P/V Ratio = {\text{Change in Profit}\over {\text{Change in Sales}}}\times 100\)
\(P/V Ratio = {\text{10,00,000}\over {\text{25,00,000}}}\times 100\)
\(P/V Ratio = \text {40%}\)
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