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Happy Morning Everyone 🥰

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🦁🐯 Important National Park / Sanctuary of India 🦁🐯
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🔸 Bandipur National Park➖ Karnataka
🔸 Buxa Tiger Reserve➖ West Bengal
🔸 Bandhavgarh National Park➖ Madhya Pradesh
🔸 Corbett National Park➖ Uttarakhand
🔸 Chandraprabha Sanctuary➖ Uttar Pradesh
🔸 Dandeli Wildlife Sanctuary➖ Karnataka
🔸 Dachigam Sanctuary➖ Kashmir
🔸 Dudhwa National Park➖ Uttar Pradesh
🔸 Gir National Park➖ Gujarat
🔸 Hazaribagh Sanctuary➖ Hazaribagh (Jharkhand)
🔸 Indian Wild Ass Sanctuary➖ Rann of Kutch (Gujarat)
🔸 Jaldapara National Park➖ West Bengal
🔸 Keoladeo Ghana National Park➖ Bharatpur (Rajasthan)
🔸 Keibul Lamjao National Park➖ Manipur
🔸 Kanha National Park➖ Madhya Pradesh
🔸 Karakoram Wildlife Sanctuary➖ Jammu and Kashmir
🔸 Kaziranga National Park➖ Assam
🔸 Manas National Park➖ Assam
🔸 Mudumalai National Park➖ Tamil Nadu
🔸 Nokrek National Park➖ Meghalaya
🔸 Namdapha National Park➖ Arunachal Pradesh
🔸 Nagarhole National Park➖ Karnataka
🔸 Nawegoan National Park➖ Bhandare (Maharashtra)
🔸 Periyar Sanctuary➖ Kerala
🔸 Panchmarhi➖ Hoshangabad (Madhya Pradesh)
🔸 Ranthambore National Park➖ Rajasthan
🔸 Rohla National Park➖ Kullu (Madhya Pradesh)
🔸 Sunderban Tiger Reserve➖ West Bengal
🔸 Sariska National Park➖ Rajasthan
🔸 Simlipal National Park➖ Odisha
🔸 Tadoba National Park➖ Chandrapur (Maharashtra)
🔸 Tadwai Sanctuary➖ Warrangal (Andhra Pradesh)
🔸 Tungabhadra Sanctuary➖ Bellary (Karnataka)

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👉🏻Cost Analysis

In economics, the Cost Analysis refers to the measure of the cost – output relationship, i.e. the economists are concerned with determining the cost incurred in hiring the inputs and how well these can be re-arranged to increase the productivity (output) of the firm.

In other words, the cost analysis is concerned with determining money value of inputs (labor, raw material), called as the overall cost of production which helps in deciding the optimum level of production.

There are several cost concepts relevant to the business operations and decisions and for the convenience of understanding these can be grouped under two overlapping categories:

1. Cost Concepts Used for Accounting Purposes: Generally, the accountants use these cost concepts to study the financial position of the firm. They are concerned with arranging the finances of the firm and therefore keep a track of the assets and liabilities of the firm. The accounting costs are used for taxation purposes and calculating the profit and loss of the firm. These are:
➖Opportunity Cost
➖Business Cost
➖Full Cost
➖Explicit Cost
➖Implicit Cost
➖Out-of-Pocket Cost
➖Book Cost

2. Analytical Cost Concepts Used for Economic Analysis of Business Activities: These cost concepts are used by the economists to analyze the likely cost of production in the future. They are concerned with how the cost of production can be managed or how the input and output can be re-arranged such that the overall profitability of the firm gets improved. These costs are:

➖Fixed Cost
➖Variable Cost
➖Total Cost
➖Average Cost
➖Marginal Cost
➖Short-run Cost
➖Long-Run Cost
➖Incremental Cost
➖Sunk Cost
➖Historical Cost
➖Replacement Cost
➖Private Cost
➖Social Cost

In business, the manager must have a clear understanding of the cost-output relation as it helps in cost control, marketing, pricing, profit, production, etc. The cost-output relation can be expressed as:

C = f (S, O, P, T)
Where, C =cost, S = Size of the firm, O = output, P = Price and T = Technology.

With the increase in the size of the firm, the economies of scale also increase and as a result the cost of per unit production comes down. There is a positive relation between the cost and the output, as the output increases the cost also increases and vice-versa. Likewise, the price of inputs is directly related to the price, as the input price increases the cost of production also increases. But however, the technology is inversely related to the cost, i.e. with an improved technology the cost of production decreases.

Thus, the cost analysis is pivotal in business decision-making as the cost incurred in the input and output is to be carefully understood before planning the production capacity of the firm.



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Happy 2022 🥰🥳

A new section 194P inserted in Income-tax Act,1961

It provides that senior citizens above the age of 75 years, having only pension & interest income from accounts maintained with bank in which they receive pension will be exempted from filing ITR.

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