Question
सीमांत विश्लेषण (Marginal Analysis) और लागत-लाभ विश्लेषण (Cost-Benefit Analysis) विकल्पों के मूल्यांकन के उपकरण के रूप में कैसे कार्य करते हैं?
Answer :
Word Count : 820
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Skip in 10
खुदरा प्रबंधन में निर्णय लेना एक जटिल और बहुआयामी प्रक्रिया है, जिसमें विभिन्न विकल्पों का मूल्यांकन करना आवश्यक होता है ताकि संसाधनों का सर्वोत्तम उपयोग किया जा सके और अधिकतम लाभ प्राप्त किया जा सके। इस संदर्भ में सीमांत विश्लेषण और लागत-लाभ विश्लेषण दो महत्वपूर्ण उपकरण हैं, जो प्रबंधकों को तर्कसंगत और प्रभावी निर्णय लेने में सहायता प्रदान करते हैं। ये दोनों तकनीकें विशेष रूप से तब उपयोगी होती हैं जब संसाधन सीमित हों और विभिन्न विकल्पों के बीच चयन करना हो। सीमांत विश्लेषण का मूल सिद्धांत यह है कि किसी निर्णय के प्रभाव का मूल्यांकन उसके अतिरिक्त या सीमांत प्रभाव के आधार पर किया जाए। इसका अर्थ है कि प्रबंधक यह देखते हैं कि किसी एक अतिरिक्त इकाई के उत्पादन, बिक्री या निवेश से होने वाला अतिरिक्त लाभ और अतिरिक्त लागत क्या है। खुदरा प्रबंधन में, उदाहरण के लिए, यदि कोई खुदरा विक्रेता अपने स्टोर में एक अतिरिक्त उत्पाद जोड़ने का विचार करता है, तो वह यह विश्लेषण करेगा कि उस उत्पाद को जोड़ने से होने वाला सीमांत लाभ (अतिरिक्त बिक्री और मुनाफा) उसकी सीमांत लागत (खरीद, भंडारण, प्रदर्शन आदि) से अधिक है या नहीं। यदि सीमांत लाभ
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