Question
प्रमुख निष्पादन संकेतक (KPI) का क्या अर्थ है? उपयुक्त उदाहरण देते हुए खरीद और विक्रय के मुख्य प्रमुख प्रदर्शन संकेतकों की व्याख्या करें।
Answer :
Word Count : 1297
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Skip in 10
प्रमुख निष्पादन संकेतक (Key Performance Indicators—KPI) वे मापनीय मानदंड हैं जिनका उपयोग किसी व्यवसाय, विभाग या प्रक्रिया के प्रदर्शन को निर्धारित लक्ष्यों की तुलना में मापने के लिए किया जाता है। Buying and Merchandising में KPI विशेष रूप से महत्वपूर्ण हैं, क्योंकि खरीद और विक्रय की गतिविधियाँ सीधे बिक्री, लाभ, स्टॉक, ग्राहक संतुष्टि और व्यवसाय की समग्र सफलता को प्रभावित करती हैं। KPI के माध्यम से यह पता लगाया जा सकता है कि खरीदार और मर्चेंडाइज़र अपने निर्धारित लक्ष्यों को कितनी प्रभावी ढंग से पूरा कर रहे हैं। सही KPI प्रबंधन को बेहतर निर्णय लेने, लागत कम करने, स्टॉक को नियंत्रित करने और बिक्री बढ़ाने में सहायता करते हैं। खरीद (Buying) का मुख्य उद्देश्य सही उत्पाद को सही मात्रा, सही गुणवत्ता, सही समय और सही कीमत पर प्राप्त करना है। इसलिए खरीद से संबंधित KPI मुख्य रूप से लागत, आपूर्ति, स्टॉक और विक्रेता के प्रदर्शन को मापते हैं। इनमें खरीद लागत, खरीद मूल्य विचलन, सप्लायर डिलीवरी प्रदर्शन, ऑर्डर सटीकता, खरीद टर्नओवर और मार्जिन जैसे संकेतक प्रमुख हैं। सबसे महत्वपूर्ण खरीद KPI में से एक Purchase Cost है। इससे यह मापा जाता है कि किसी उत्पाद या उत्पाद-श्रेणी को खरीदने में व्यवसाय को कितनी लागत आई। खरीदार का प्रयास होता है कि अच्छी गुणवत्ता वाले उत्पाद को प्रतिस्पर्धी कीमत पर खरीदा जाए। उदाहरण के लिए, यदि किसी खुदरा विक्रेता ने एक शर्ट ₹500 में खरीदी और वही शर्ट किसी अन्य आपूर्तिकर्ता से ₹470 में उपलब्ध थी, तो कम कीमत वाला विकल्प व्यवसाय के लिए अधिक लाभदायक हो सकता है, बशर्ते गुणवत्ता और अन्य शर्तें समान हों। Purchase Price Variance (PPV) भी महत्वपूर्ण KPI है। यह वास्तविक खरीद मूल्य और निर्धारित या अपेक्षित खरीद मूल्य के बीच अंतर को दर्शाता है। यदि किसी वस्तु का बजट खरीद
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