Question
अनुलाभ
Answer :
Word Count : 504
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अनुलाभ वह अधिशेष लाभ है जो किसी व्यवसाय को सामान्य लाभ से अधिक प्राप्त होता है। सामान्य लाभ वह न्यूनतम प्रतिफल है जो उद्यमी को व्यवसाय में बने रहने के लिए आवश्यक होता है, जबकि जब वास्तविक लाभ इस सामान्य स्तर से अधिक हो जाता है, तो उस अतिरिक्त भाग को अनुलाभ कहा जाता है। लागत लेखांकन के संदर्भ में अनुलाभ का अध्ययन इसलिए महत्वपूर्ण है क्योंकि यह उत्पादन लागत, मूल्य निर्धारण तथा लाभ नियंत्रण से सीधा संबंध रखता है। लागत लेखांकन में विभिन्न प्रकार की लागतों—जैसे प्रत्यक्ष लागत, अप्रत्यक्ष लागत, स्थिर लागत और परिवर्ती लागत—का विश्लेषण किया जाता है। जब कोई संस्था अपनी लागतों पर प्रभावी नियंत्रण रखती है, संसाधनों का कुशल उपयोग करती है
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