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SUGGESTED SOLUTIONS All Rights Reserved KE 5 – Commercial Insight for Management March 2016

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Page 1: SUGGESTED SOLUTIONS - CA Sri Lanka€¦ ·  · 2016-08-12Suggested Solutions (KE5) March 2016 Page 2 of 13 gpupT 01 tpil 01 1.1 1.2 1.3 1.4 1.5 1.6 fw;if ntspg;ghL:

SUGGESTED SOLUTIONS

All Rights Reserved

KE 5 – Commercial Insight for Management

March 2016

Page 2: SUGGESTED SOLUTIONS - CA Sri Lanka€¦ ·  · 2016-08-12Suggested Solutions (KE5) March 2016 Page 2 of 13 gpupT 01 tpil 01 1.1 1.2 1.3 1.4 1.5 1.6 fw;if ntspg;ghL:

Suggested Solutions (KE5) March 2016 Page 2 of 13

gpupT 01 tpil 01 1.1

1.2

1.3

1.4

1.5

1.6

fw;if ntspg;ghL:

1.3.1 thbf;ifahsUf;F ngWkjp Nrh;j;jypy; tpahghu mikg;Gf;fshy; gad;gLj;jg;gLk;

tsq;fspd; tiffis ,dq;fhzy; (7M’s: money, men, material, method, machine,

market and minutes mlq;fyhf).

rupahd tpil B

fw;if ntspg;ghL:

3.5.2 Nghl;br; re;ijfspy; re;ijr; rkepiy vt;thW milag;ngWk; vd;gJgw;wpAk; tpahghuq;fSf;F mjd; njhlh;Ggw;wpAk; tpgupj;jy;.

rupahd tpil A

fw;if ntspg;ghL:

3.3.1 NtWgl;l tifahd thbf;ifahsiu ,dq;fhzy;.

rupahd tpil B

fw;if ntspg;ghL:

3.6.2 NtWgl;l tifahd nefpo;r;rpfis (elasticities) fzpj;jy;.

rupahd tpil B

fw;if ntspg;ghL:

4.3.2 Njrpa nghUshjhuf; Nfhl;ghLfis tiutpyf;fzg;gLj;jy; ( GDP, ngausT

kw;Wk; cz;ikahd GNP kw;Wk; NNP mlq;fyhf)

rupahd tpil A

fw;if ntspg;ghL:

4.4.1 Nfs;tp ,Oit/fpua cijg;Gg; gztPf;fq;fis tpgupj;J> tpahghuj;jpYk; Njrpa nghUshjhuj;jpYk; gztPf;ff; fpuaj;jpd; jhf;fj;jpid ,dq;fhzy;.

rupahd tpil B

Page 3: SUGGESTED SOLUTIONS - CA Sri Lanka€¦ ·  · 2016-08-12Suggested Solutions (KE5) March 2016 Page 2 of 13 gpupT 01 tpil 01 1.1 1.2 1.3 1.4 1.5 1.6 fw;if ntspg;ghL:

Suggested Solutions (KE5) March 2016 Page 3 of 13

1.7

1.8

1.9

1.10

fw;if ntspg;ghL:

4.5.1 ehzakhw;W tPjq;fs; vt;thW jPh;khdpf;fg;gLfpd;wd vd;gJgw;wpAk;> ehzakhw;W tPj khw;wq;fs; vt;thW tpahghuj;jpid ghjpf;fpd;wJ vd;gJgw;wpAk; tpgupj;jy;.

rupahd tpil A

fw;if ntspg;ghL:

6.4.1 cw;gj;jp ,ay;tYj; jpl;lkply; rk;ge;jg;gl;l gbKiwfis ,dq;fhzy;.

rupahd tpil C

fw;if ntspg;ghL:

6.8.1 re;ijg;gLj;jy; Kfhikj;Jtk;> re;ijg;gLj;jypd; Nehf;nfy;iy Mfpatw;iw tiutpyf;fzg;gLj;jy;.

rupahd tpil C

fw;if ntspg;ghL:

6.16.1 khw;w Kfhikj;Jtj;jpd; (change management) mbg;gilf; Nfhl;ghLfis ,dq;fhzy;.

rupahd tpil B

Page 4: SUGGESTED SOLUTIONS - CA Sri Lanka€¦ ·  · 2016-08-12Suggested Solutions (KE5) March 2016 Page 2 of 13 gpupT 01 tpil 01 1.1 1.2 1.3 1.4 1.5 1.6 fw;if ntspg;ghL:

Suggested Solutions (KE5) March 2016 Page 4 of 13

tpil 02

2.1

2.2

2.3

2.4

fw;if ntspg;ghL:

1.4.1 tpahghu mikg;Gfspd; ‘J}uNehf;F_ (vision)> ‘gzpf;$w;W_ (mission)> ‘,yf;Ffs;_ (goals), ‘Fwpf;Nfhs;fs;_ (objectives) Mfpatw;iw tiutpyf;fzg;gLj;Jf. Nehf;fk; – Vd; / vjw;fhf ahUf;fhf mikg;G Vw;gLj;jg;gl;lJ. je;jpNuhghak; – ,J mikg;gpd; njhopw;ghl;bd; jh;f;fuPjpahd nraw;ghl;L msitapd; mbg;gilia jUfpd;wJ. nfhs;iffSk; elj;ij epakq;fSk; juk; – gzpf;$w;whdJ kf;fs; cz;ikahf vd;d nra;fpd;wdh;> vg;gb ele;Jnfhs;fpd;wdh; vd;gtw;iw jhf;fj;jpw;F cs;shf;f Ntz;Lk;. tpOkpaq;fs; (Values) – epWtdk; Kf;fpakhdit vd ek;Ggit.

fw;if ntspg;ghL:

2.7.1 re;jh;g;gf; fpuak; kw;Wk; mUikf; (scarcity) Nfhl;ghLfisAk;> nghUshjhuj; Njh;tpy; mtw;wpd; njhlh;gpidAk; Muha;f. rfy r%fq;fSk; mikg;Gf;fSk; jkf;F fpilf;Fk; tsq;fs; mUikahf ,Ug;gJld; me;j tsq;fSf;F khw;Wg; gad;ghLfs; ,Ug;gjid mwpth;. vdNt> me;j tsj;jpw;F kpfr;rpwe;j gad;ghl;bid njupTnra;a Ntz;Lk;. njupT Nkw;nfhs;sg;gLk; xt;nthU jlitAk; khw;Wg; gad;ghLfSf;F ,ilapy; njupT Nkw;nfhs;Sk;NghJ rpwe;j khw;W topia njupTnra;tJ> mLj;j rpwe;j khw;Wtopia jpahfk; nra;tjhFk;. re;jh;g;gf; fpuakhdJ> jpahfk; nra;j mLj;j rpwe;j khw;Wtopapd; fpuak; my;yJ ngWkjp MFk;.

fw;if ntspg;ghL:

3.4.1 msTrhh; gad;ghL kw;Wk; tupirrhh; gad;ghL Mfpatw;iw ghtpj;J gFj;jwpT nfhz;l Efh;Nthupd; elj;ijia ,dq;fhzy;. msTrhh; gad;ghl;Lf; Nfhl;ghlhdJ> Efh;Nthh; jug;gl;l msT gz;lj;ij Efh;tjhy; fpilf;Fk; jpUg;jpia rupahf mstplKbAnkd $Wfpd;wJ. cjhuzkhf> xU Jz;L Nff;fpid cz;gjdhy; fpilf;Fk; jpUg;jp 100 myFfs;. tupirrhh; gad;ghl;Lf; Nfhl;ghL> Efh;Nthh; gad;ghl;bid rupahf mstpl KbahJ vdf; $Wfpd;wJ. gjpyhf mth;fs; rpwe;jij njupTnra;tjw;F NtWgl;l gz;lq;fis my;yJ gz;lq;fspd; $ilfis juepiyg; gLj;Jth;. cjhuzkhf> NjdPUf;F gjpyhf Njhlk;gor; rhw;wpid tpUk;Gjy;.

fw;if ntspg;ghL:

3.7.1 tpiy cr;rtuk;G> jiu tpiy> tuptpjpg;G> khdpaq;fs; kw;Wk; mDkjpg; gq;fPL Mfpatw;wpD}lhf Nghl;br; re;ijfspYk; tpahghur; nraw;ghLfspYk; murhq;fj;jpd; jiyaPl;bd; jhf;fq;fisg; gw;wpa nraw;Kiw tpsf;fk; jUf. cr;r tpiy (cah;e;jgl;r tpw;gid tpiy) tof;fkhf mj;jpahtrpa nghUl;fSf;F (cjh: rPdp) tpjpf;fg;gLk;. Vio kf;fSk; ,e;jg; nghUl;fis thq;Ftjw;F VJthf tpiyahdJ rkepiy tpiyf;Ff; Fiwthf eph;zapf;fg;gLk;. ,e;j tpiyapy; Nfs;tp> epuk;giytpl mjpfupj;J fhzg;gLk;. fpilf;Fk; kl;Lg;gLj;jg;gl;l njhf;fpid thq;Ftjw;F Efh;NthupilNa Nghl;b fhzg;gLk;. ,J fWg;Gr;re;ijf;F topaikf;Fk;. ,e;j epiyapid jLg;gjw;fhf murhq;fk; mDkjpg; gq;fPl;Lj; jpl;lj;jpid filg;gpbg;gJld;> ,jid Nkw;ghh;it nra;tjw;F mYtyh;fis epakpf;Fk;. ,J rKfj;jpw;F Nkyjpf epUthff; fpuaj;jpid tpistpf;Fk;. ,J murhq;fk; cr;r tpiyfis tpjpg;gjdhy; Vw;gLk; ghjfkhd tpisTfshFk;.

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Suggested Solutions (KE5) March 2016 Page 5 of 13

2.5

2.6

2.7

2.8

fw;if ntspg;ghL:

4.5.3 1. cs;ehl;L ehzaj;jpd; ngWkjp tPo;r;rp (devaluation) – kjpg;gpwf;fk; 2. jPh;itfs;> ,wf;Fkjp mDkjpg;gq;Ffs; my;yJ ehzakhw;Wf; fl;Lg;ghl;L

xOq;Ftpjpfs; Nghd;w ,wf;Fkjpfis kl;Lg;gLj;Jk; Neub eltbf;iffs;. 3. cs;ehl;L nkhj;j Nfs;tpia Fiwg;gjw;fhd cs;ehl;L gzg;ngWkjp mjpfupg;G

/ cs;ehl;Lg; gzr;RUf;fk; 4. Vw;Wkjpfs; kw;Wk; cs;Nehf;fpa khw;wy;fis (inward transfers) Cf;Ftpj;jy;.

fw;if ntspg;ghL:

4.5.3 me;epa ehzaq;fspd; Nfs;tp> epuk;giy ghjpf;Fk; fhuzpfis Muha;f.

Vida ehLfspd; gztPf;f tPjq;fSld; xg;gpLifapy; cs;ehl;L gztPf;f tPjk;. Vida ehLfspd; tl;b tPjq;fSld; xg;gpLifapy; cs;ehl;L tl;b tPjq;fs;. nrd;kjp epYit (balance of payment) CfNehf;F Speculation ehzakhw;W tPjj;jpid xOq;FgLj;Jtjw;fhd mur jiyaPl;Lf; nfhs;if.

fw;if ntspg;ghL:

5.4.2

Rfhjhuf; fhuzpfs; (Hygiene factors) – fk;gdpf; nfhs;iffs;/epUthfk; /rk;gsk;/Ntiynra;Ak; Gwepiyfs;/gzpj;jpUg;jp/kf;fspd; ,ilj;njhlh;G / Nkw;ghh;itapd; juk;

ce;J}f;ff; (motivation) fhuzpfs; – jFjpepiy/cah;r;rp/rthyhd Ntiy /mile;Jtpl;l jpUg;jp/njhopypy; tsh;r;rp/nghWg;Gf;fs;/mq;fPfhuk;

fw;if ntspg;ghL:

6.6.1 gpujhd cw;gj;jp Kiwfis tiutpyf;fzg;gLj;Jf (gzp cw;gj;jp, mzp cw;gj;jp kw;Wk; gha;T cw;gj;jp) - xU Fwpj;j Njitf;fhf xU jdpahd cUg;gbapid ,Wjpg; nghUshf jUjy;

gzp cw;gj;jpahFk; (job production). - mzp cw;gj;jp (batch production) vd;gJ nghUl;fis jdpj;jdpahf my;yhJ xU

Fwpg;gpl;l mstpy; mzpfshf cw;gj;jp nra;ag;gLtjhFk;. - njhlh;r;rpahd gha;T cw;gj;jp (Continuous Flow production) vd;gJ> mLj;J

mLj;J tUk; fl;lq;fspD}lhf mbg;gilahd nghUl;fs; cw;gj;jp nra;ag;gLtjhFk;).

Page 6: SUGGESTED SOLUTIONS - CA Sri Lanka€¦ ·  · 2016-08-12Suggested Solutions (KE5) March 2016 Page 2 of 13 gpupT 01 tpil 01 1.1 1.2 1.3 1.4 1.5 1.6 fw;if ntspg;ghL:

Suggested Solutions (KE5) March 2016 Page 6 of 13

2.9

2.10

fw;if ntspg;ghL: 6.3.1 FWq;fhy> ePz;lfhy Xl;lj;jpy; NtWgl;l fpuaf; Nfhl;ghLfis Muha;f. t FWq; fhyNthl;lj;jpy; (xd;W my;yJ Nkw;gl;l cw;gj;jpf; fhuzpfspd; epuk;gy; epiyahf cs;sNghJ), ruhrupf; fpua (AC) tisap toikahf U-tbtj;jpypUf;Fk;. epiyahd Nke;jiyfs; gfpug;gLtjd; fhuzkhf xU Fwpg;gpl;l Gs;sp tiu ruhrupf; fpuaq;fs; tPo;r;rpailAk;. me;jg; Gs;spf;F mg;ghy; (Gs;sp Z), Fiwe;J nry;Yk; tpisT tpjp jhf;fk; nrYj;Jtjdhy;> khWk; fpuaq;fs; tpiuthf mjpfupf;Fk;. ,J AC tisapapd; mjpfupf;Fk; gFjpia tpgupf;fpd;wJ.

ePz;l fhyNthl;lj;jpy;> AC tisap (LRAC), Mok; Fiwe;j U tbtpy; my;yJ L-tbtpy; ,Uf;Fk;. njhopw;rhiy ngUk; cw;gj;jp mstpil (large scale production) Nehf;fp efUk;NghJ> ruhrupf; fpuak; ghupa mstpy; tPo;r;rpailAk;. vdpDk; Fwpg;gpl;l xU Gs;spf;F mg;ghy; rpf;fdkpd;ik fhuzkhf LRAC mjpfupf;f Muk;gpf;Fk;.

fw;if ntspg;ghL:

6.12.2 tpahghunkhd;wpy; HRM ,d; Kf;fpaj;Jtj;jpid ,dq;fhzy;.

epWtdk; elg;Gj; Njitg;ghLfis mila VJthf rupahd fzpak; kw;Wk; juj;jpy; kdpj tsj;ij ngWtjw;F ,J epWtdj;jpw;F cjTfpd;wJ.

epWtdk; vjph;fhy Nfs;tpia miltjw;F Njitahd kdpj tsj;ij ngWtjw;F cjTk;.

epWtdj;jpw;F rupahd jpwikfis nfhz;l HR njupTnra;ag;gLk; NghJ> mJ ce;J}f;fj;jpidAk; (motivation) cw;gj;jpj; jpwidAk; mjpfupf;Fk;.

Copah; Gus;tpid Fiwf;Fk;. ,J fpua> njhopw;ghl;L tpidj;jpwd; kw;Wk; ,yhgj;jpwdpy; jhf;fj;ij nfhLf;Fk;.

fpuak;

Q

LRAC

cw;gj;jp 0

C

MES

fpuak;

fzpak;

MC

AC

0 Z

Page 7: SUGGESTED SOLUTIONS - CA Sri Lanka€¦ ·  · 2016-08-12Suggested Solutions (KE5) March 2016 Page 2 of 13 gpupT 01 tpil 01 1.1 1.2 1.3 1.4 1.5 1.6 fw;if ntspg;ghL:

Suggested Solutions (KE5) March 2016 Page 7 of 13

gpupT 2 tpil 03

njhlh;Ggl;l fw;if ntspg;ghL : 2.1 Kfhikj;Jtj;jpw;fhd mwpKfk;. 2.3 Kfhikahsupd; tiffs; 2.5 Kfhikj; jpwd;fs; Kfhikj; njhopw;ghl;bd;NghJ Kfhikahsh; Nkw;nfhs;Sk; ehd;F Kf;fpa gzpfis

jpl;lkply;> xOq;fikj;jy; topfhl;ly; / topelj;jy; kw;Wk; fl;Lg;gLj;jy; vd epuw;gLj;jyhk;.

jpl;lkplyhdJ (Planning) rhjid ,yf;Ffis eph;zapj;J mtw;iw miltjw;F Vw;w je;jpNuhghaq;fis jPl;LtJgw;wpaJ (i.e. vij> vt;thW miltJ vd;gJgw;wp jPh;khdpg;gJk; eltbf;if;fhd jpl;lj;ij cUthf;FtJk;). xOq;fikj;jyhdJ (Organising) jpl;lkpliy njhlh;e;J gzpfis xJf;Fjy;> gzpfis jpizf;fsq;fshf FOkg;gLj;jy;> tsq;fspd; cr;rg; gad;ghl;il ngWtjw;fhd xJf;fk; rk;ge;jg;gl;ljhFk;.

topfhl;lyhdJ (Leading) epWtd ,yf;Ffis miltjw;F Vw;wthW Copah;fis ce;J}f;fg;gLj;Jk; nghUl;L jiyaPLfis gpuNahfpg;gjhFk;. fl;Lg;gLj;jyhdJ (Controlling) jpl;lq;fSf;F vjpuhf Kd;Ndw;wj;ij nrt;itghh;g;gJ rk;ge;jg;gl;lJ. mjhtJ> Ntiyfspd; Kd;Ndw;wj;ij fz;fhzpj;jy;> epWtdk; mjd; ,yf;Ffis miltjw;F mjid cupa ghijapy; ,l;Lr; nry;yy; kw;Wk; mtrpakhd ,lj;J jpUj;jq;fis Nkw;nfhs;sy; MfpadthFk;.

(b)

rpNu\;l Kfhik / cah; kl;l Kfhik – ,th;fs; KO epWtdj;jpdJk; Nkw;ghh;it> mjd; je;jpNuhghaq;fis tpUj;jpnra;jy;> tpahghuj;jpd; topfhl;ly; gw;wpa jPh;khdk; Nkw;nfhs;sy; Mfpatw;wpw;F nghWg;ghdth;fs;. (,af;Fdh; rigiaAk; mjw;F Neub mwpf;if rkh;g;gpg;gth;fisAk; Fwpf;Fk;).

,ilepiy / eLkl;l Kfhik – epWtdj;jpd; cs;sike;j myFfSf;F nghWg;ghdth;fs;. ,th;fs; jkJ myFfspd; njhopw;ghLfs; njhlh;gpy; rpNu\;l Kfhikf;F gjpyspf;Fk; nghWg;Gilath;fs;.

fdp\;l Kfhik / fPo;kl;l Kfhik – Copah;fis fl;Lg;gLj;jp mth;fSf;F topfhl;Lk; kw;Wk; cw;gj;jpapid Njitahd juj;jpYk; fzpaj;jpYk; (mstpYk;) miltjw;fhd nghWg;Gf;fis ,th;fs; nfhz;Ls;sdh;. (c)

njhopy;El;gj; jpwikfs; ( mwpT> jFjp> Fwpg;gpl;l njhopw;ghl;by; Njh;r;rp).

kdpjtsj; jpwikfs; (kf;fSld; Ntiynra;Ak; ,aYik> njhlh;ghly; kw;Wk;

mzpfspy; gq;Fnfhs;sy;).

Nfhl;ghl;Lj; jpwikfs; (vz;zq;fs; kw;Wk; Nfhl;ghLfSld; Ntiynra;Ak; Mw;wy;)

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

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Suggested Solutions (KE5) March 2016 Page 8 of 13

tpil 04

njhlh;Ggl;l fw;if ntspg;ghL: 4.6 ehzaf; nfhs;ifAk; ,iwtupf; nfhs;ifAk;

(a)

ehzaf; nfhs;ifahdJ (Monetary policy) kj;jpa tq;fpapdhy; eilKiwg; gLj;jg;gLk; Nguz;lg; nghUspaw; nfhs;ifahFk;. ,J mf kw;Wk; Gw ];jpuj; jd;ik njhlh;ghf Nguz;lg; nghUshjhu Nehf;fq;fis milAk; gzepuk;gy; kw;Wk; tl;b tPjq;fspd; KfhikAld; njhlh;Ggl;lJ. mjhtJ> cs;ehl;L nfhs;tdTtY njhlh;gpy; ,yq;if &ghtpd; mfg; ngWkjpia ghJfhg;gjw;fhf gztPf;fj;jpid fl;Lg;gLj;jy;> kw;Wk; ehzakhw;W tPjk; njhlh;gpy; ,yq;if &ghtpd; ntspthupg; ngWkjpia ghJfhg;gjw;fhf ntspthup ];jpuj;jf;ikia NgZjy; mjhtJ> me;epaehzaq;fs; njhlh;gpy; ,yq;if &ghtpd; ngWkjpia ghJfhj;jy;. ehzaf; nfhs;iffspd; ,yf;Ffs; tof;fkhf> nghUshjhu tsh;r;rpf;Fk; ];jpuj; jd;ikf;Fk; gq;fspg;Gr; nra;jy;> Ntiyapy;yhikia Fiwj;jy; kw;Wk; Vida ehzaq;fSld; vjph;T $wf;$ba ehzakhw;W tPjq;fis NgZjy; MfpadthFk;.

,yq;if kj;jpa tq;fp> ehzaf; nfhs;ifapid jpwe;j re;ijr; nraw;ghLfs;> tq;fp tPjf; nfhs;if> xJf;fq;fis NgZk; Kiwik> fld; fl;Lg;ghl;Lf; nfhs;if kw;Wk; newpKiw tpjpg;Gf;fs; (moral persuasion) mfpatw;wpd; %yKk;> NtWgy rhjdq;fs; ClhfTk; eilKiwg;gLj;Jk;. ,e;j ve;jnthU rhjdj;ijAk; gad;gLj;Jjy;> ehl;bd; tl;b tPjj;jpy; my;yJ gzepuk;gypy; khw;wq;fSf;F toptFf;Fk;.

,iwtupf; nfhs;ifahdJ (Fiscal policy) mur tUkhd kw;Wk; nrytpd Kfhikf; nfhs;ifahFk;. ,J ehl;by; NtW gad;fSld; fPo;tUk; Nguz;l nghUspay; khwpfis jhf;fj;jpw;F cs;shf;Fk; nrytpd KfhikahFk;: nkhj;jf; Nfs;tpAk; nghUspaw; nraw;ghl;L kl;lKk;. ehl;by; Nrkpg;Gf;fSk; KjyPLfSk;. tUkhdg; gfph;T. mur tUkhdr; Nrfupg;G tupfspD}lhf Nkw;nfhs;sg;gLk;. fPd;rpad; (Keynsian) nghUspaw; Nfhl;ghl;bd;gb> murhq;fk; tupaPl;L kl;lq;fs; kw;Wk; mur nryTfis khw;Wk; NghJ> mJ nkhj;jf; Nfs;tpapYk;> nghUspaw; nraw;ghl;L kl;lj;jpYk; jhf;fk; nrYj;Jk;. ,iwtupf; nfhs;if tpahghur; rf;fu fhykPwhf nghUshjhuj;jpid ];jpug;gLj;j gad;gLj;jg;glyhk;.

(b)

ehzaf; nfhs;if kw;Wk; ,iwtupf; nfhs;if ,uz;LNk nkhj;jf; Nfs;tpapy; jhf;fj;jpid Vw;gLj;Jtjd; %yk; Nguz;lg; nghUshjhu Nehf;fq;fis mila Kaw;rpg;gjhFk;.

nghUshjhu tsh;r;rpia J}z;Ltjw;F / tpupthf;f ,iwtup kw;Wk; ehzaf; nfhs;iffspd; eilKiwg;gLj;jiy cWjpnra;tJ Kf;fpakhdjhFk;. .

tpupthf;f ,iwtupf; nfhs;ifahdJ> tupfisf; Fiwj;J mur nrytpdj;ij mjpfupg;gjid Fwpg;gJld;> ,J nkhj;jf; Nfs;tpapy; mjpfupg;ig Vw;gLj;Jtjd; %yk; nghUshjhu tsh;r;rp tPjj;jpy; mjpfupg;igAk; Vw;gLj;Jk;.

tpupthf;f ,iwtupf; nfhs;ifapd; jhf;fj;ij NgZtjw;F> tpupthf;f ehzaf; nfhs;if eilKiwg;gLj;jg;gl Ntz;Lk;.

tpupthf;f ehzaf; nfhs;ifahdJ> nghUshjhuj;jpd; nkhj;jf; Nfs;tpapid mjpfupg;gjw;fhf tl;b tPjq;fis Fiwj;J gzepuk;giy tpupTgLj;JtJ MFk;.

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tpil 05

njhlh;Ggl;l fw;if ntspg;ghL: 5.2. epWtdq;fSk; epWtdf; fl;likg;Gf;fSk;

(a) njhopw;ghl;Lg; gbtikg;G

mD$yq;fs; gpujp$yq;fs;

njspthd Ntiyg; gpupg;G – jpUk;g nra;tij (duplication) jtph;j;jy;

njspthd nghWg;Gf;fs; tpNrlj;Jtj;jpdhy; tpidj;jpwd;

mjpfupj;jy; njhopw;ghl;L epGzj;Jtk;

cg-cj;jkkhf;fk; (Sub-optimisation) – xt;nthU KfhikahsUk; jkJ gpuptpd; ,yf;Ffisg; gw;wp mf;fiw nfhs;ttjdhy;epWtd ,yf;fpd; Kf;fpaj;Jtk; FiwAk;.

Ntz;lhj Nghl;b Fiwthd tpNrlj;Jtk; ngWif.

Gtprhh; gpupTgLj;jy;

mD$yq;fs; gpujp$yq;fs;

Cs;@h; jPh;khdk; Nkw;nfhs;sy; – fk;gdpf;Fk; mjd; thbf;ifahsh; kw;Wk; toq;Fdh;f;Fk; ,ilapy; neUq;fpa njhlh;G.

xU ,lj;jpypUe;J re;ijfSf;F Nrit nra;tijtpl> gpuhe;jpa mYtyh;fis epakpg;gJ ,yF.

gpuhe;jpa epiyaq;fspy; cw;gj;jp kpf;f fpua tpisTj;jpwDilaJ.

,ul;bg;ghf;fKk; mstpilr; rpf;fd rhj;jpa ,og;Gk;.

epak xt;thik NtW gFjpfSf;F gutf;$Lk;.

nray; Kiwfspy; xt;thik NtW gFjpfSf;Fk; gutf;$Lk;.

; (b)

fk;gdpapd; cupikahsh; vd;wuPjpapy; RNu\pd; Ntiyg;gS> cly;rhh;e;j kw;Wk; csuPjpahd tiuaiwfSf;F njhopw;gfph;T xU jPh;thfpd;wJ.

RNu\; jkJ Ntiyia Kfhikahsh;fl;F gfph;e;jspj;j gpd;dh; mjpf Neuj;ij kPjg;gLj;jf;$bajhf ,Ug;gJld;> tpahghuj;jpid tpUj;jpnra;jypYk; jpl;lkply; kw;Wk; je;jpNuhgha jPh;khdq;fs; Nkw;nfhs;tjpYk; $ba ftdk;nrYj;j KbAk;.

mjpfhuj;jpid gfph;Tnra;jyhdJ fPo;kl;l Copah;fspd; (njhopw; gfph;tpid ngWNthupd;) Ntiyj; jpUg;jpf;Fk;> mgptpUj;jpf;Fk; gq;fspg;Gr; nra;Ak;.

tiuaWf;fg;gl;l vf;];uh (jdpahh;) fk;gdpapd; mjpfupf;Fk; msTk; rpf;fdj; jd;ikAk; Kfhikrhh;> njhopy;El;g tpNrlj;Jtk; ngWjiy Njitg;gLj;Jk;.

mjpfhug;gfph;T jPh;khdk; Nkw;nfhs;sw; rq;fpypapid RUf;FtJld;> jPh;khdq;fs; mtw;iwj; Njitg;gLj;Jk; epiyf;F mz;kpf;fpd;wJ

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tpil 06

njhlh;Ggl;l fw;if ntspg;ghL 6.7 tpahghuj;jpy; cw;gj;jpf; Nfhl;ghLfs;

Copah; vz;zpf;if

nkhj;j cw;gj;jp ruhrup cw;gj;jp vy;iy cw;gj;jp myFfs; myFfs; myFfs;

(1). (2). (3) = (2) ÷(1) (4) = (ΔP/ΔW) 1 10 10

2 22 11

3 36 12

4 44 11

5 50 10

6 54 9

7 52 7.4

(a)

(b) Fiwe;Jnry;Yk; vy;iy tpisT tpjp njuptpg;gJ> “epiyahd fhuzpf;F khWk; fhuzpapd; rkkhd myFfis mLj;jLj;J $l;br; nry;ifapy;> xU Fwpj;j Gs;spf;F mg;ghy; me;jf; fhuzpf;fhd tpisT Fiwtila Muk;gpf;Fk;” vd;gjhFk;.

(C) %d;whtJ Copah; Ntiyf;F mkh;j;jpagpd;dh;. Fiwe;Jnry;Yk; tpisT Muk;gpf;fpd;wJ.

(d) ruhrup cw;gj;jp tPo;r;rpailAk; NghJ vy;iy cw;gj;jpahdJ ruhrup cw;gj;jpapid tpl FiwthfTk;> ruhrup cw;gj;jp mjpfhpf;Fk;NghJ vy;iy cw;gj;jpahdJ ruhrup cw;gj;jpiatpl mjpfkhfTk; ,Uf;Fk;. ,J cr;r cw;gj;jpg; Gs;spapy; vy;iy cw;gj;jpahdJ ruhrup cw;gj;jp tisapia FWf;fWf;Fk;. Output (Q )

MP AP

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

12

14

08 06

04

-2

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gpupT 3 tpil 07

njhlh;Ggl;l fw;if ntspg;ghL: 3.9/3.11 nry;ypl njhiyj;njhlh;G njhopw;Jiwapd; re;ijf; fl;likg;G fPo;tUk; tplaq;fspd; mbg;gilapy; gFg;gha;T nra;ag;glyhk;: epWtdq;fspd; vz;zpf;if - ,e;jj; njhopw;Jiwapy; xd;wpnyhd;W jq;fpAs;s rpy vz;zpf;ifahd ghupa epWtdq;fs; cs;sd. Fwpg;ghf> ,e;jj;njhopw;Jiwapy; fzprkhd re;ijg; gq;Ffisf;nfhz;l 5 epWtdq;fs; khj;jpuk; cs;sd. nghUspd; jd;ik – ,e;jj; Jiwiar;rhh;e;j epWtdq;fs; jkJ nghUl;fis Kd;- nrYj;jjy;> gpd;-nrYj;Jjy; Nghd;w NtWgl;l nghUl; nghjpfspd; fPOk;> tpiyaply; (khjhe;j thlif) kw;Wk; toq;Ffpd;w Fzhk;rq;fs; %ykhfTk; NtWgl;l tifahd nghUl;fs;> Nritfis toq;Fjy;%yk; jkJ nghUl;fis NtWgLj;jpf; fhl;Lfpd;wd. gpuNtrj; jilfs; – nry;ypl njhiyj;njhlh;G njhopw;Jiwapy; xOq;fhf;fw;jilfs;> mjpf KjyPl;Lj; Njit> fzprkhd khww; fpuaq;fs; kw;Wk; njhiyNgrp ,yf;fj;ij khw;wf;$ba jd;ik ,y;yhik Nghd;w fzprkhd gpuNtrj; jilfs; fhzg;gLfpd;wd. tpiy– nry;ypl njhiyj;njhlh;G njhopw;Jiwapy; fhzf;$ba tpiy ,Wf;fj; jd;ik ePz;lfhykhf tpiyfs; epiyahf (khwhJ) ,Ug;gij Fwpf;fpd;wJ. mjdhy; ,j;Jiw rhh;e;j epWtdq;fs; tpiyg;Nghl;b rhuhj je;jpNuhghaq;fspd; Clhf Nghl;bapLfpd;wd. Nkw;gb fhuzpfspd; mbg;gilapy; nry;ypl njhiyj;njhlh;G njhopw;Jiw rpyUupik re;ijf; fl;likg;gpid rhh;e;jJ vd;gJ njspthFk;. (b) (i) gpuNtrj; jil vd;gJ Gjpa epWtdq;fs; njhopw;Jiwapy; gpuNtrpg;gjid jilnra;Ak; vjidAk; Fwpf;Fk;. ,J gy tbtq;fspy; mikayhk;: rl;l/xOq;FgLj;jw; jilfs; Kjyhf njhopy;El;g kw;Wk; nghUspaw; jilfs; tiu. mj;Jld;> mj;Jiwapy; jw;Nghija epWtdq;fshy; Vw;gLj;jg;gLk; jilfSk; mlq;Fk;.

(ii)

rl;l/xOq;fhf;f jilfs; - nry;ypl njhiyj;njhlh;G Nrit toq;fduhfj; njhopw;gLtjw;F mDkjpg;gj;jpuk; ngWjy; fl;lhakhdJ.

nghUshjhu jilfs; - nry;ypl njhiyj;njhlh;Gr; Nrittoq;Fduhf njhlq;fp njhopw;gLtjw;F fzprkhd KjyPL Njitg;gLk;.

njhopy;El;gj; jilfs; - xU ,af;FduplkpUe;J (operator) NtW ,af;FdUf;F khWtjw;F Vw;gLk; nryT (switching costs) fzprkhdjhFk;.

njhopy;El;gj; jilfs; - Nrit toq;FdUf;F ,ilapy; njhiyNgrp ,yf;f khw;ww;jfT ,y;yhikAk; gpuNtrj; jilahf cs;sJ.

(c ) (i) Nghl;bapd; mbg;gilahdJ tpiyahf ,Ug;gpd;> mJ tpiyg;Nghl;b vdTk;>

mbg;gilahdJ tpiy jtph;e;j NtW VjhfTk; ,Ug;gpd; mJ tpiyrhuhj Nghl;b vdTk; miof;fg;gLk;.

cjh: nghUis NtWgLj;jy; (differentiation)> tpsk;guk; Kjypad.

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(ii)

nghUl;fs; my;yJ Nritfspd; Ngjg;gL:j;jy; (Differentiation). ghupa tpsk;gug;gLj;jy; tpw;gid Cf;Ftpg;G (Sales promotion) nghUl;Fwp tpRthrj;jpid (brand loyalty) Vw;gLj;Jjy;

(d)

Gjpa gpuNtrpg;ghsupd; mr;RWj;jy; – Gjpa gpuNtrpg;ghsu; mr;RWj;jiy tpsq;fpf; nfhs;s fk;gdp Y > gpuNtrj; jilfspd; gyk; kw;Wk; Gjpa gpuNtrpg;ghsUf;F jw;NghJs;s Nghl;bahsupd; gjpypWj;jy; Mfpatw;iw ed;F ftdj;jpw;nfhs;s Ntz;Lk;.

gpujpaPl;Lg; nghUl;fs;> Nritfspd; mr;RWj;jy; – ,J mNj thbf;ifahsh; Njitfis epiwTnra;Ak; xj;j nghUl;fspypUe;J Vw;gLtjhFk;.

thbf;ifahsu; Nguk;NgRk; Mw;wy; – thbf;ifahsh; ey;y jukhd nghUl;fis Fiwe;j tpiyapy; tpUk;Gfpd;wdh;. ,e;j tpUg;gj;ij epiwT nra;jy; ,e;jj; JiwapYs;s toq;Fdhpd; ,yhgj;jpid tPo;r;rpailar; nra;Ak;.

toq;Fdupd; Nguk;NgRk; Mw;wy; - toq;Fdh; mjpf tpiyf;F mOj;jk; nfhLf;f KbAk;.

njhopw;Jiwapy; elg;Gg; Nghl;bahsupilNa vjph;g;gpd; msT – njhopw;Jiwapy; Nghl;brhh;e;j vjph;g;Gepiy njhopw;Jiw KOtjpdJk; ,yhgj;jpwid ghjpf;Fk;.

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nghWg;G kWj;jy; mwptpj;jy; - Notice of Disclaimer

,e;j tpilfs; Kw;WKOjhf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jhy; (CA Sri

Lanka) jug;gl;Ls;sJld;> ,tw;iw khjpup tpilfs; vd;w mbg;gilapNyNa ePh; Vw;Wf; nfhs;fpd;wPh;.

,it khjpup tpilfshf fUjg;gl Ntz;LNk jtpu rupahd / vjph;ghh;j;j tpilfshf my;y. ,e;j tpilfs; ,uz;L mbg;gil Nehf;fq;fis nfhz;Ls;sd. mitahtd:

1. guPl;ir tpdh xd;wpw;F khjpup tpilf;fhd tpgukhd cjhuzj;ij jUjy;@ mj;Jld;

2. ghlj;jpy; khztupd; Muha;r;rp Nkw;nfhs;s mth;fSf;F cjTtJld;> ghlk; gw;wpa mth;fspd; mwpT kw;Wk; tpsf;fj;ij mjpfupf;f cjTtjhFk;.

,yq;ifg; gl;laf; fzf;fwpQh; epWtfk; ,e;j khjpup tpilfs; njhlh;gpy; ve;jnthU cj;juthjj;ijAk; jutpy;iy Mjypdhy;> ,J njhlh;ghf ve;jnthU JaiuAk; ,e;j ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F vjpuhf ePh; nfhz;LtUjy; mh;j;jkw;wJ. vdpDk;> ePh; ,J njhlh;ghf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F vjpuhf eltbf;if> Nfhupf;if> tof;F> mr;RWj;jy; my;yJ Nfs;tp vjidAk; vOg;gp mjpy; ePh; ntw;wpngwhj ,lj;J ,jdhy; epWtfj;jpw;F Vw;gLk; rl;lr; nryTfs; kw;Wk; vjph; eltbf;if njhlh;Ggl;l rfy nryTfisAk; ePh; gl;lf; fzf;fwpQh; epWtfj;jpw;F ePh; nrYj;j Ntz;Lk;. ,Nj tplaj;jpw;fhf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfk; mjd; ,e;j cupikiaNah my;yJ ,jpy; tpgupf;fg;gl;Ls;s my;yJ ,yq;ifr; rl;lq;fspd; fPohd mjd; cupikfisNah cWjpg;gLj;Jtjw;fhf rl;l eltbf;ifis Nkw;nfhs;s fl;lhag;gLj;jg;gbd;> mjw;Fupa rl;lf; fl;lzk; kw;Wk; nryTfis ePh; ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F nrYj;j Ntz;Lk;.

© 2013 ,yq;if gl;laf; fzf;fwpQh; epWtfj;jpdhy; (CA =yq;fh). KOg; gjpg;GupikAilaJ. ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpd; vOj;J%y Kd; mDkjpapd;wp ,e;j Mtzj;jpd; gFjpapid kWgpuRuk; nra;tNjh my;yJ ve;j tbtj;jpYk; ,yj;jpudpa> ve;jpu> Gifg;glg; gpujpaply; gjpTnra;jy; kw;Wk; Vida Clfq;fspD}lhf mDg;GjNyh $lhJ.

KE 5 – Commercial Insight for Management Executive Level Examination