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In this Class 12 Business Studies topic from the chapter Controlling, students learn how managers compare actual performance with planned standards and examine any deviations. The topic explains why differences arise, how to distinguish significant deviations from minor ones, and how managers investigate their causes. Students also understand how deviation analysis supports timely corrective action, improves efficiency, and helps ensure that organisational objectives are achieved.
Medium · Level 1 · 1 questions
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The relationship between costs and profit margin
Only the shop colour
The employee’s name
The date of an old advertisement
Question 1MediumLevel 1
If sales are increasing but profit is decreasing, what should the entrepreneur check?यदि बिक्री बढ़ रही है लेकिन लाभ घट रहा है तो उद्यमी को किस बात की जांच करनी चाहिए?
Correct answer:सही उत्तर:A
Sales measure the value or volume sold, while profit remains after relevant costs are deducted. Sales can rise while profit falls if material, wages, transport, promotion, discounts, or other costs increase faster than revenue. The entrepreneur should examine cost records and margins rather than infer profitability from sales alone.बिक्री से बेची गई मात्रा या प्राप्त राजस्व का पता चलता है, जबकि लागत घटाने के बाद लाभ बचता है। सामग्री, मजदूरी, परिवहन, प्रचार, छूट या अन्य खर्च राजस्व से तेज बढ़ें तो बिक्री बढ़ने पर भी लाभ घट सकता है। इसलिए लागत अभिलेख और मार्जिन की जांच करनी चाहिए, केवल बिक्री नहीं।
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