;fgftyfdemf}nf s[ifs cfo:t/ a[l4 cfof]hgf

s[[[[lifJoa;focg'bfgpk–cfof]hgf k|:Tffj -cg'bfgju{ @+_

v08 ! k|:tfljtpkcfof]hgfsf] ;f/f+z

pkcfof]hgfsf] lzif{s M
d"Noclea[l¢ ul/Psf] pTkfbg M
cfj]bssf] gfdM
7]ufgf M
;Dks{ JolQm M
7]ufgf M
;Dks{ g+= M
Joj;flos s[ofsnfksf] ;f/;+If]k M
hDdfnfut M
pkcfof]hgf;~rfngx'g] :yfgM / lhNnfM
uf=lj=;= M
:Yffg M
6]lnkmf]g g+= M
jt{dfglqmofsnfkx? M
;d:oftyfcj;/x? M / ;d:ofx? / cj;/x?
!
@
#
= / !
@
#
=
k|:tfljtpkcfof]hgfsfk|d'v p2]Zox? tyf If]q
d'Volqmofsnfkx? / lqmofsnfkx?
!
@
#
====
s[lifcg'bfgpkcfof]hgfsf] s'nnfut
nfut ;fem]bf/L / cg'bfg / cfj]bs / cGo

nfeflGjtju{sf] ljj/0f

nfeflGjtx?sf] ljj/0f
nfeflGjtx?sf] lsl;d / ;+Vof / kmfO{bfsf] k|sf/ cfo÷/f]huf/L÷dfudf a[l4÷=====_
s'n / k'?if / dlxnf / blnt / hghflt / ===== / e"ldlxg / cGo
s[ifs
Aofkf/L
k|zf]wgstf{
======

v08 @ Aoj;fosf] ljj/0f

k|:tfljtAoj;foLs of]hgfsf] e'ldsf / k'i6ofO{
Aoj;fosf] 5f]6s/L ljj/0f M gfd,d'Vo agfj6x?,sfd, k|s[lt,jt{dfgd'Volqmofsnfkx?,cj:yf, pknlAwx?, ;fdgfug'{kg]{ ;d:ofx?, klxrfgul/Psfcj;/x?,sRrfkbfy{sf]pknAwtf, d'Noclea[l4sf cj;/x?, k|:tfljtsfo{, o;sf] k|efj,pknlAw, k|ltkmn, ;fgftyfd´f}nfls;fgdlxnfPj+dljkGgtyf lk5l8Psfju{ nfO{x'g]kmfO{bf,clGtdpTkfbgx?, ahf/ ljsf;sf ;Defjgfx?,cfDbfgL / k|efjx? .
;Df:ofx?, cj;/ tyf k|:tfljtlqmofsnfk
k|:tfljtpkcfof]hgfn] nlIftug]{ k|d'v ;d:of tyfcj;/x? tyfltgdfcfwf/Lt lqmofsnfkx? h:fn] cj;/x?sf] plrtpkof]u;d:ofx?;dwfgdf d2t k'Ub5 .
;d:ofx? / cj;/x?
!=
@=
#=
$=
%=
=
=
k|:tfljtlqmofsnfkx? M
-al9df @)) zAbleq k|:tfljtlqmofsnfkx?sf] ;+lIfKtljj/0f lbg'xf]; -s], s;/L, s:fn],sxfFug]{_ tflnd, gofFk|ljlw÷hftsf] k|b{zg, s[ifsn] ug]{ kl/If0fx?, k|ljlwlj:tf/ ug]{ cleofg, sfo{zfnf, OTofbLx'g ;S5g\ .
lqmofsnfk !
lqmofsnfk @
lqmofsnfk #
lqmofsnfk $
lqmofsnfk %
======
======
======
k|:tfljtk'jf{wf/ tyf l8hfOg M
;fgftyfdemf}nf s[ifsx?nfO{ pTkfbgdfkmfObfk'Ug] k|:tfljtk'jf{wf/x? h:t} hldgsf] tof/L ug]{ ;+oGqtyfcf}hf/x?, 9'jfgLsf ;fwgx?, ;+sng s]Gb|, e08f/0f, /l:6s e08f/, xl/t u[x÷6g]n÷a]df};dL t/sf/L pTkfbgug]{ k'jf{wf/x?,l;rfO{ ;'ljwf, g;{/L, s[ifs :t/dfk|zf]wg÷d'Noclej[l4 k'jf{wf/x?
k|:tfjLtk'jf{wf/x?sf] l8hfOg / nfutcg'dfgcg';'lrdf ;dfj]; ug'{kg]{5 .
sfo{ ;+rfngIfdtf / cg'ej
!= cg'ejM
o;df k|:tfjssf] k|:tfljtlqmofsnfk u/]sf] cg'ejsf] cjlw, If]qut se/]h, k|ls|ofx? af/] hfgsf/L, cfk'lt{stf{ Pj+ las|]tfljrsf] ;DjGwcflb lbg'k5{ .
@=k'jf{wf/ / k'jf{wf/sf] ljj/0f, lsl;d, ;+Vof, cfsf/
hldg
sfof{no ejg
:6f]/÷;]8
======
======
#= d]lzgtyfcf}hf/x?
d]lzgtyfcf}hf/x? / ljj/0f
;jf/L ;fwg
k|;f]wgcf}hf/ pks/0fx?
$=hgzlQm
lsl;d / ;+Vof / k'?if / dlxnf / hghftL
k|fljlws
k'0f{sflng
cflz+s
Aofj:yfklso
k'0f{sflng
cflz+s
lds
jif{e/L
cfjZostfcg';f/

pk–cfof]hgfsfof{Gjog ;ldtL÷ 6f]nLM

kb / gfd / e'ldsf÷ sfo{ljj/0f
pk–cfof]hgf ;+of]hs
n]vfJoj:yfks
cg'udgstf{
cg'udgstf{
cg'udgstf{
cg'udg, d'Nofªsg / k|ltj]bg
cfj]bsn] k|:tfjLtpkcfof]hgfsf] cg'udg, d'Nofªsg / k|ltj]bgk]z ug]{ ;DjlGwAoj:yf, h:t}, xf]l8{ª af]8{, ;fj{hlgs ;'g'jfO{, cfGtl/s cg'udgdf ;+nUgAolQm, ;]jfuf|xLsf] ;xeflutf, sfo{tflnsf, k|ltj]bg ;dofcjlw / ;f] cjwLdfk|fKtx'g] k|ltkmn / ;'rsx? .

sfo{tflnsf

lqmofsnfk / jif{ ! / jif{ @
! / @ / # / $ / % / ^ / * / ( / !) / !! / !@ / ! / @ / # / $ / % / ^ / * / ( / !) / !! / !@

;f]r tflnsf(Logical Framework)

ljj/0ffTds ;f/f+z / laifout ?kdf k'i6L ug{ ;lsg] ;'rsx? / k|df0fsf ;fwgx? / hf]lvdtyfdfGotfx?
pkcfof]hgfsf] nIo M
pkcfof]hgfsf] p2]Zo M
pkcfof]hgfsfk|ltkmnx? M
!=
@=
#
pkcfof]hgfsflqmofsnfkx? nlIft ;dofjwL ;lxt
!=! / pkcfof]hgfsf] nfut ;f/f+zM
!=@
!=#
===
@=!
@=@
@=#
===
#=!
#=@
#=#
===

v08 #

lj:t[t of]hgf

;+rfngtyfdd{t of]hgf
oxfFk"jf{wf/x?sf] pkof]u of]hgfsf] a0f{g ug]{ – h:t} l;rfO{, e08f/0f, oftfoftcflbk'jf{wf/x?sf] pkof]u ug]{ tl/sf,s;/L ;+rfng x'G5, ;+rfngtyfdd{t ;+ef/ ;ldlt, ;]jfz'Ns / nfutc;'ncawL, k'jf{wf/x?sf] dd{t ;+ef/ of]hgf

;+rfng of]hgf

ljj/0f / pkof]u÷k|of]u / ;+rfngnfut / OsfO{ z'Ns

pkof]u of]hgf

ljj/0f / pkof]u / cjlw / s'npkof]u
! / @ / # / $ / % / ^ / * / ( / !) / !! / !@

ljlQo of]hgf

nfutcg'dfg

k|:tfljt s[ofsnfk / PsfO{ / kl/df0f / b/ / nfut
s'nnfut / s[lifAoj;focg'bfg ;xof]u / cfj]bssf] nufgL / cGo
s= k'FhLnufgL
hDdf -s_
v= rfn' k'FhL
hDdf -v_
s'nhDdf - s±v_

nfut ;fem]bf/L of]hgf

*pkcfof]hgfdf cfj4 ;b:ox? dWo]s;sf] s] slt lx::ffx'g] xf] ;f]sf] laj/0f ;fem]bf/x?sf] a}7saf6 ePsf] lg0f{o cg';f/ pNn]v ug'{xf]; . ;fy} dfOGo'6sf] k|ltlnlkcflbklg ;nUgug'{xf]+; .
k|:tfljtlqmofsnfk / s'nnfut / jif{ ! / jif{ @ / jif{ # / jif{ $ / jif{ %
cg'bfg / cfkm\gf]* / s'n / cg'bfg / cfkm\gf]* / s'n / cg'bfg / cfkm\gf]* / s'n / s'n / s'n / s'n
s= k'FhLnufgL
hDdf -s_
v= rfn' k'FhL
hDdf -v_
s'nhDdf - s±v_

ljs|LcfDbfgLk|If]k0f(Sales Revenue Projection)

s|=;+= / pTkfbg / OsfO{ / kl/df0f / d'No / hDdfd'No

rfn'nfut(Variable cost)

s|=;+= / laj/0f / OsfO{ / kl/df0f / b/ / hDdf
hDdf

l:y/nfut(Fixed cost)

qm==;+ / ljj/0f / hDdfnfut
OsfO{ / kl/df0f / b/ / hDdf
hDdf

;DklQ(Fixed assets) :

qm=;+= / ljj/0f / PsfO{ / kl/df0f / b/ / hDdf

gfkmfgf]S;fgk|If]k0f

s|=;+= / Ifdtfpkof]u -k|ltzt_
ljj/0f / jif{ ! / jif{ @ / jif{ # / jif{$ / jif{ %
!
@
#
$
%
^
*

gubk|jfxk|If]k0f

qm=;+= / laj/0f / cfwf/ aif{ / jif{ ! / jif{ @ / jif{ # / jif{$ / jif{ %
c= / k|If]lktcfo
c=!
c=@=
===
===
hDdfcfo-c_
cf= / k|If]lktAoo
cf=!=
cf=@=
===
hDdfAoo -cf_
v'bgubk|jfx -c—cf_
s'ngubk|jfx

gubk|jfxgePsf /f;s§Lx'g] j:t'x?cfDbfgL / vr{ ljj/0fdfgb]vfpg] .

vr{ of]hgf

s|=;+= / lqmofsnfksf] ljj/0f / PsfO{ / kl/df0f / b/ / hDdf / r/0f
k|yd / l4lto / Tf[lto / ===
c= / l:y/ k'FhLdfnufgL
c=!=
c=@=
hDdf -c _
cf= / rfn' k'FhLdfnufgL
cf=!=
cf+@=
hDdf
e}k/L cfpg]
hDdf -cf_
hDdfnufgL -c±cf_
nfut ;fem]bf/L-k|ltztdf_ / cg'bfgls:tf
cfj]bs

k|If]lktjf;nft

laj/0f / jif{ ! / jif{ @ / jif{ # / jif{ $ / jif{ %
c= ;DklQ
hDdf c
cf = bfloTj
hDdfcf

ljlQoljZn]if0f

! nfutlkmtf{ cg'dfg

jif{ / Vf'bgubk|jfx / s'ngubk|jfx
0
1
2
3
4
5

nufgLlkmtf{ cjwL(Payback period) :

#= nfenfutcg'kft u0fgf

jif{ / nfut / nfe / 5'6 b/
!@Ü / jt{dfgnfutd'No / jt{dfgnfed'No
0
1
2
3
4
5
hDdf
nfenfutcg'kft= / hDdfjt{dfgd'Nosf] nfe/hDdfjt{dfgd'Nosf] nfut
cfO{=cf/=cf/= u0fgf
jif{ / gubk|jfx
0
1
2
3
4
5

cfO{=cf/=cf/= =

nufgLpks/0f cf}hf/ / sRrfkbfy{ sf] :k]l;lkms];g

j:t' / ljj/0f -:k]l;lkms];g_
sRrfkbfy{
;fdfu|L
cf}hf/ pks/0f

a:t'tyf;]jfvl/b

a:t'x? / kl/df0f -;+Vof_
!=
@=
#=
$=
;]jfx? / kl/df0f -;do_
!=
@=
#=
$=

Hff]lvdAoj:yfkg

lqmofsnfkx?sf] k|efj / k|s[lt / Aofkstf / Jofj:yfkg /0flgtL
pTkfbg ;dodf
k|zf]wg ;dodf
ahf/Ls/0fsf] ;dodf

jftfj/l0fo / ;fdflhsJofj:yfkg

lqmofsnfk / k|efj / Go'lgs/0fdf k|efj / Go'lgs/0fsf] d"No / cg'udgsf ;'rsx? / s}lkmot
pTkfbg
k|zf]wg
ahf/Ls/0f