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प्रश्न
Calculate operating surplus from the following data:
| (₹ in lakh) | |
| (i) Gross value added at market price | 120 |
| (ii) Depreciation | 10 |
| (iii) Wages and salaries (compensation of employees) | 30 |
| (iv) Net indirect taxes | 20 |
| (v) Mixed income of the self-employed | 15 |
संख्यात्मक
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उत्तर
To estimate the operating surplus, we apply the formula:
Operating Surplus = Net Value Added at Factor Cost (NVA at FC) − Compensation of Employees − Mixed Income
Given Data (₹ in lakh):
Gross Value Added at Market Price = ₹ 120
Net Indirect Taxes = ₹ 20
Compensation of Employees (Wages and Salaries) = ₹ 30
Mixed Income of self-employed = ₹ 15
Depreciation = ₹ 10
NVA at MP = Gross Value Added at MP − Depreciation
= 120 − 10
= ₹ 110 lakh
NVA at FC = NVA at MP − Net Indirect Taxes
=110 − 20
= ₹ 90 lakh
Formula for operating surplus:
Operating Surplus = Net Value Added at Factor Cost (NVA at FC) − Compensation of Employees − Mixed Income
= 90 − 30 − 15
= 90 − 55
= ₹ 45 lakh
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