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Principles of Management - (PME 12022)

Bachelor of Arts (Islamic Studies and Arabic Language)


South Eastern University of Sri Lanka

Course Lecturer:
S. Issath Nimsith
MCom (KLN), PGDM(SEUSL), BBA (Hons) (SEUSL)
CBDA(USJ), HRM(NILS)
Senior Lecturer Gr.II in Accountancy and Finance

Kfhikj;Jtk; gw;wpa rpe;jid tpUj;jp (Evolution of Management Thought)


Kfhikj;Jtf; Nfhl;ghLfspd; mwpKfk;

 Kfhikj;Jtk; njhlHghd rpe;jidfs; kw;Wk; fUj;Jf;fs; ,d;iwf;F gy


E}w;whz;LfSf;F Kd;G ,Ue;Nj Njhw;wk; ngw;wij gy tuyhw;Wr; rhd;Wfs;
%yk; cWjpg;gLj;jyhk;.

 fp.K. 2900 Mz;lstpy; vfpg;jpy; 481 mb caukhd gpukpl; fl;lg;gl;likahdJ


Kfhikj;Jt nraw;ghLfshd jpl;lkply;> xOq;fikj;jy;> fl;Lg;gLj;jy;>
jPHkhdnkLj;jy; Mfpad rpwg;ghf gad;gLj;jg;gl;Ls;sijNa fhl;Lfpd;wJ.

 fp.K. 5000 Mz;lstpy; RNkhpad; Mya kjFUkhHfs; thptpjpj;jy;> kw;Wk; epjpr;


nraw;ghLfspy; gy;NtW tifahd fl;Lg;ghLfis gpd;gw;wpaJld; Kfhikj;Jt
Nfhl;ghLfs; rhptu gpd;gw;wg;gl;lijAk; mtjhdpf;f $bajhfTs;sJ.

 18k; 19k; E}w;whz;Lfspy; Vw;gl;l ifj;njhopy;Gul;rpapd; tpisthf Kfhikj;Jtk;


njhlHghd Gjpa rpe;jidfs; cj;Ntfj;Jld; Njhd;Wtjw;F toptFj;jJ.

fle;j E}w;whz;Lf; fhyq;fspy; Muhag;gl;l Kfhikj;Jt Nfhl;ghLfs;.

Kfhikj;Jtf; Nfhl;ghLfs;

tuyhw;Wg; goikf; kdpj cwT Kiwik fzpjtpay; nefpoj;jf;f


gpd;dzp Nfhl;ghL mZFKiw mZFKiw mZFKiw mZFKiw

Kfhikj;Jtj;jpd;
Kd;ida tpQ;Qhd mZFKiw
cjhuzq;fs;

mlk; ];kpj; nghJepu;thf mZFKiw

ifj;njhopy;
Gul;rp gzpj;Jiw Ml;rp

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goikf; Nfhl;ghl;L mZFKiw (Classical Approach)

Kfhik njhlHghd goikf; Nfhl;ghL vd;gJ Kiwahd rl;lhPjpahd epWtdj;jpd;


fl;likg;GlDk;> eltbf;iffSlDk; rk;ge;jg;gLtjhf fhzg;gLfpd;wJ. ,e;j goikf;
Nfhl;ghlhdJ rpwe;j Kfhik vOj;jhsHfspdhy; tbtikf;fg;gl;l %d;W gpujhd
mZFKiwf;Fs; milahskplg;gl;Ls;sJ.

 vt; lgps;A nua;yH (1856 – 1915) tpQ;Qhd Kfhikf; Nfhl;ghL


 n`d;wp gNahy; (1841 – 1925) eph;thf Kfhikf; Nfhl;g
; hL
 nk];ntgH (1864 – 1924) gzpj;Jiw Ml;rp mZFKiw

1. tpQ;Qhd Kfhik mZFKiw (Scientific Management Approach)

20k; E}w;whz;bd; Muk;gfhyg;gFjpapy; jpwd;> njhopEl;gk; kpf;f njhopyhsHfspd;


epuk;gy; kpff; Fiwthff; fhzg;gl;lJ. ,jd; fhuzj;jpdhy; njhopyhsHfspd;
jpwid mjpfhpg;gjw;fhd topKiwfis fz;lwptJld; cw;gj;jpfis mjpfhpf;f
Ntz;ba NjitAk; Vw;gl;lJ. ,JNt tpQ;Qhd Kfhikj;Jt rpe;jidf;F fhuzkhf
mike;jJ.

tpQ;Qhd Kfhikj;Jtj;jpd; je;ij (Father of Scientific Management) vd


miof;fg;gLk; FW.Taylor vd;w Kfhikj;Jt mwpQH ngw;Wf; nfhz;l
mDgtq;fisAk; Nkw;nfhz;l Muha;r;rpfs; %ykhfTk; tpQ;Qhd Kfhikj;Jtk;
njhlHghf gpd;tUk; mbg;gilj;jj;Jtq;fis tpsf;fpAs;shH.

1. Ntiy njhlHghd xt;nthU nraw;ghLfisAk; tpQ;Qhd hPjpahf Ma;T nra;J


mt;Ntiyapid Nkw;nfhs;tjw;fhd kpfr; rpwe;j Kiwia tpUj;jp nra;jy;.

2. tpQ;Qhd Kiwapy; CopaHfis Ml;NrHg;Gr; nra;tJld; fy;tp> mDgtk;>


tpNtfk; Mfpait ftdj;jpw; nfhs;sg;gl;L nghUj;jkhd Ntiyf;F Vw;w
Ml;fis mkHj;Jjy;.

3. tpQ;Qhd KiwapNy CopaHfSf;F gapw;rpaspg;gjd; %yk; xU Ntiyia


Mw;Wtjw;F Njitg;gLk; gapw;rpia kl;Lk; toq;fy;.

4. Kfhikj;Jtj;jpw;Fk; CopaHfSf;Fk; ,ilapyhd neUq;fpa cwit tpUj;jp


nra;tjd; %yk; KfhikahdJ tpQ;Qhd Kiwapyhd jj;Jtq;fspd;
mbg;gilapy; Kuz;ghLfs; ,aYkhdtiu Fiwf;fg;gl;L njhopy;fs;
jpl;lkplg;gl;L CopaHfs; mjd;gb flikahw;wf;$bathW gfpug;gLk;.

epWtdj;jpy; Ntiy nra;fpd;w xt;nthU njhopyhsUk; gy flikfis nra;tjid


tpLj;J xU Fwpg;gpl;l Jiwapy; tpNrlj;Jtk; ngw;wpUf;f Ntz;Lk; vd;gjid
gpNuhpj;Js;shH. mjw;fhf Ntiy gphpg;igAk; Fwpg;gpl;l Jiwapy; rpwg;Gj;
NjHr;rpapidAk; typAWj;jpAs;shH.

vdNt> mjpfhpj;j rpwg;Gj; NjHr;rp njhopyhsUila nraw;jpwid mjpfhpj;J mjd;


tpisTfis mjpfhpg;gNjhL $ba ciog;gpidAk; jUfpwJ vd F.W. Taylor
fUjpdhH.

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2. epHthf Kfhik mZFKiw (Administrative Management Approach)

epWtdq;fspd; Kfhik vd;gJ kPJ n`d;wp gNahypdJ rpe;jidfspd;


Kf;fpaj;Jtj;jpid ,J tpghpf;fpd;wJ. Kfhikapd; je;ij vdf; fUjg;gLk;
gj;njhd;gJ tajpy; epyf;fhpr; Ruq;f nghwpapayhsuhf jdJ njhopy; tho;f;ifia
Muk;gpj;j gpuhd;rpa ifj;njhopyhsUk; Nfhl;ghl;lhsUkhd n`d;wp gNahy; (1941 –
1925) 1900Mk; Mz;Lfspy; epHthf Kfhik mDFKiwia mwpKfg;gLj;jpdhH. ,tH
epWtdj;jpYs;s nraw;ghLfis njhopEl;gk;> tHj;jfk;> epjp> ghJfhg;G> fzf;fPL>
Kfhikj;Jtk; vDk; MWtiffshf gphpj;J Ma;T nra;jhH.

n`d;wp gNahypdhy; tpsf;fg;gl;Ls;s gjpd;ehd;F Kfhikj;Jt jj;Jtq;fisAk;


chpa Kiwapy; filg;gpbg;gjd; %yk; epWtdq;fspy; rpwe;j Kfhikj;Jtj;jpid
Vw;gLj;j KbAk; vdf; $wg;gLfpd;wJ. (Henry Fayol’s Principles of Management)

1) njhopw;gphpg;G (Division of Labour):- epWtdj;jpd; nraw;ghLfs; gy;NtW


fl;lq;fshf tFf;fg;gl;L xt;nthU nraw;ghLk; xt;nthU Copauhy;
Nkw;nfhs;sg;gLtjhy; Copahpd; jpwik mjpfhpj;J njhopypd; rpwg;Gj;
NjHr;rpAk; milag;gLk; vd;gjhFk;.

2) mjpfhuKk; nghWg;Gk; (Authority and Responsibility):- epWtdq;fspy; nghJthf


cj;jpNahf hPjpahd mjpfhuk;> jdpg;gl;l mjpfhuk; vd ,U tif mjpfhuq;fs;
cz;L. ,t;tjpfhuq;fs; nghWg;Gf;fSf;F rkkhdjhff; fhzg;gl Ntz;Lk;
,jd;NghNj jkf;F toq;fg;gl;Ls;s nghWg;Gf;fis epiwNtw;wf; $bajhf
,Uf;Fk;.

3) xOf;fk; (Discipline):- epWtdq;fspy; flikahw;Wk; CopaHfs; rl;lq;fs;>


xOq;F tpjpfSf;F mika xOq;FKiwahf elf;f Ntz;Lk; jpwikahd
Nkw;ghHitahsHfis epakpg;gjd; %yKk; xOq;F Kiwfis kPWNthUf;F
jz;lidfis tpjpg;gjd; %yKk; rpwe;j xOq;F Kiwfis Vw;gLj;j KbAk;.

4) fl;lisaplypy; Xhpdj;jd;ik (Unity of Command):- xt;nthU CopaUk;


Fwpg;gpl;l XH nraw;ghL njhlHghf xUtuplk; ,Ue;Nj mwpTWj;jy;fisg;
ngw;Wf;nfhs;s Ntz;Lk; ,jd;NghNj rpwg;ghd Kiwapy; flikahw;w KbAk;.

5) topelj;jypy; Xhpdj;jd;ik (Unity of Direction):- epWtdj;jpd; nraw;ghLfis


Nkw;nfhs;s jdpj;jdpahd jpl;lq;fSk; Kfhikahsu;fSk; fhzg;gbDk;
mit epWtdj;jpd; nghJ Nehf;fj;ij miltjhf elhj;jpr; nry;yg;gly;
Ntz;Lk; vd;gjhFk;.

6) jdpg;gl;ltH nghJ ed;ikf;fhf ghLgly; (Subordination of Individual Interests


to the General Interests):- epWtd MHtj;jpid Nehf;fpj; jdpg;gl;l MHtk;
xUKfg;gly; Ntz;Lk;. epWtdf; Fwpf;Nfhspid milAk; nghUl;L jdpg;gl;l
njhopyhsHfspd; Fwpf;Nfhs;fs; xUKfg;gLj;Jtjd; %yk; epWtd
ntw;wpapid cWjpg;gLj;jy;.

7) Cjpak;/Ntjdk; (Remuneration):- CopaHfSf;F toq;fg;gLk; CjpakhdJ


njhopy; toq;FdUf;Fk; njhopyhspf;Fk; ,ilapy; ,zf;fj;ij Vw;gLj;Jtjhf
mikjy; Ntz;Lk;.

8) ikag;gLj;jy; (Centralization):- jPHkhdk; nra;jypy; fPo; epiy CopaHfspd;


gq;fpidf; Fiwg;gJ ikag;gLj;jy; vdTk;> jPHkhdk; nra;jypy; mtHfsJ
gq;fpid mjpfhpj;jy; gutyhf;fy; vdTk; miof;fg;gLk;. vdpDk; ,tuJ

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fUj;jpd;gb jPHkhdk; vLf;Fk; nghWg;G KfhikahshplNk ,Uf;Fk;
mNjNtis fPo;g;gzpahsu; jkJ Ntiyfs; njhlHghf jPuk ; hdk; vLf;Fk;
mjpfhuj;ij nfhz;bUf;f Ntz;Lk; vd;gjhFk;.

9) gbKiwr; rq;fpyp (Scalar chain):- epWtdq;fspd; mjpfhug; gbKiwiaAk;>


nra;jpj; njhlu;G KiwiaAk; $WtjhFk;. mjhtJ mjpfhuk; NkypUe;J fPo;
Nehf;fpa tifapy; Fiwtile;J tUtJld; mjpfhuk; $bNahH Fiwe;j
vz;zpf;ifapYk; mjpfhuk; Fiwe;Njhu; $ba vz;zpf;ifapYk;
fhzg;gLtJld; KfhikahsUld; njhlu;G nfhs;Sk; NghJ mjpfhu thpir
ClhfNt njhlu;G nfhs;sy; Ntz;Lk;.

10) xOq;F/Kiwik (Order):- rupahd Neuj;jpy; rupahd ,lj;jpy; CopaUk;


%yg;nghUl;fSk; fpilj;jy; Ntz;Lk; vd;gjhFk;. ,jd;%yk; Mff;$Ljyhd
tpidj;jpwikia ngwKbAk;.

11) eLepiy (Equity):- epWtd Kfhikahsu;fs; jd; fPo; gzpGupAk; gzpahsu;fs;


vy;NyhiuAk; xNu khjpupahfTk; md;ghfTk; elhj;Jjy; Ntz;Lk;. mjhtJ
vy;NyhiuAk; epahakhd KiwapYk; ghugl;rkpd;wpAk; elhj;Jjy; Ntz;Lk;.

12) Mszpapd; cWjpj;jd;ik (Stability of Tenure of Personnel):- epWtdj;jpd;


jpwikia mjpfupf;Fk; nghUl;L njhopyhsupd; Gus;T tpfpjkhdJ kpff;
Fiwe;jstpy; Ngzg;gly; Ntz;Lk;. njhopyhsupd;; cau;e;j Gus;T tpfpjk;
epWtdj;jpd; jpwdhd nraw;ghl;bw;F jilahf mikAk;.

13) Kd;ndLj;Jr; nry;yy; (Initiative):- epWtdj;jpy; flikahw;Wk; CopaHfs;


Kd;Ndw;wk; milaf;$ba tifapy; Rje;jpukhf jpl;lq;fis jahupf;fTk;
mtw;wpid Kd;ndLj;Jr; nry;yf;$ba tifapYk; Cf;fg;gLj;jg;gly;
Ntz;Lk;.

14) FOr; nraw;ghL (Esprit the Corps):- xw;WikNa gyk; vd;w nfhs;ifapd;
mbg;gilapy; FO Ntiyfs;> flikfs; cw;rhfg;gLj;jg;gl Ntz;Lk; vd;gJ
fUj;jhFk;. epWtd KfhikahdJ Copau;fSf;F ,ilapy; xw;Wikia
Vw;gLj;jf; $ba tifapYk; $l;LzHit tpUj;jp nra;af;$ba tifapYk;
nraw;gly; Ntz;Lk;.

3. gzpj;Jiw Ml;rp / mjpfhu mZFKiw (Bureaucracy Approach)

Kfhikj;Jt mwpQuhd Max Weber (1864–1920) vd;gtuhy; epWtdq;fspy; ,lk;ngWk;


Kfhikj;Jt nraw;ghLfs; rPuhf ,Ug;gjid cWjpg;gLj;j Kd;itf;fg;gl;l
Nfhl;ghNl gzpj;Jiw Ml;rp vdg;gLk;. ,jd; %yk; Kfhikj;Jt mjpfhuj;
J\;gpuNahfq;fspd; fhuzkhf Vw;glf;$ba tpisTfisj; jLf;f KbAk; vdf;
fUjg;gLfpd;wJ.

gzpj;Jiw Ml;rp mikg;G Kiwfisf; nfhz;l epWtdq;fs; tpjpfs; eilKiwfis


fLikahf gpuNahfpf;Fk; ,t;thl;rp mikg;G Kiwapd; gz;Gfshtd>

1) rupahf tiuaWf;fg;gl;l mjpfhu gbKiw mikg;Gf; fhzg;gLk;.


2) njhopw;gphpg;Gf; fhzg;gLk;.
3) Copau; njupT> gjtp cau;T vd;gd tpRthrj;jpd; mbg;gilapyd;wp jpwik>
jFjp vd;gtw;wpd; mbg;gilapy; Nkw;nfhs;sg;gLk;.
4) Copau;fspd; flikfs;> cupikfs; tpjpfshy; tiuaWf;fg;gLk;.

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5) epWtdj;jpy; Nkw;nfhs;sg;gLk;; Ntiyfs; tof;fKiwahf mjhtJ ahu; xU
fUkj;ij epiwNtw;w Ntz;LNkh mtNu Fwpf;fg;gl;l flikia epiwNtw;Wk;
nghWg;G cilatuhff; fhzg;gly; Ntz;Lk;.
6) tof;fKiw my;yhj Ntiyfs; epGzu;fshy; Nkw;nfhs;sg;gLk;.
7) epWtdj;jpd; tpjpfs;> eilKiwfs; fLikahf mKy;gLj;jg;gLtjhy;
Ms;rhuhj; njhlu;G fhzg;gLk;.
8) Ntiyfs;> tpjpfs;> eilKiwfSf;F mika Nkw;nfhs;sg;gLtjhy; ,it
ahuhy; Nkw;nfhs;sg;gbDk; xUikg;gLj;jg;gl;ljhff; fhzg;gLk;;.
9) flikfis ruptu epiwNtw;WNthUf;F nfhLg;gdTfs;> gjtp cau;Tfs;>
,lkhw;wq;fs; Mfpad rl;lg;gb Nkw;nfhs;sg;gLk;.

kdpj cwT mZFKiw (Human Relations Approach)

Kfhikj;Jt mwpQuhd NguhrpupaH vy;ud; kNah (Prof. Elton Mayo) vd;gtu; 1927 – 1932
Mk; Mz;LfSf;F ,ilg;gl;l fhyg;gFjpapy; khdpltpaYwT mZFKiwapid
mwpKfg;gLj;jpdhH.

r%f Muha;r;rpahd `TNjhh;d; (Hawtheron Studies) If;fpa mnkupf;fhtpy;


rpf;fhf;Nfhtpy; mike;jpUf;Fk; Western Electric Company ia mbg;gilahff; nfhz;L
Ma;T nra;J KbTfis ntspapl;L ,Ue;jhH. rpwe;j epWtdr; nraw;ghl;bw;Fk;
epWtdj;jpy; MNuhf;fpakhd nraw;ghl;Lf;Fk; kdpj cwT Kiw tpUj;jpAk;> kdpjts
Kfhikapd; Kf;fpaj;Jtj;ijAk; Ma;tpy; ntspg;gLj;jpdhH.

`TNjhh;d; (Hawtheron Studies) Muha;r;rpfspd; jug;gl;l gpujhd KbTfs;;.

1. jdpg;gl;l njhopyhsHfs; jdpikg;gLj;jg;gl;L cgrhpf;fg;gl KbahJ. mtHfs;


FO mq;fj;jtHfshf ghHf;fg;gl Ntz;Lk;.
2. xU FOtpd; mq;fj;jtuhf ,Ug;gJ mjw;Fs;Ns me;j];j;jpid Ngzpf;nfhs;tJk;
gzhPjpahd Cf;Ftpg;Gf;fspidAk; rpwe;j ngsjPf #o;epiyfisAk; tpl
Kf;fpakhdjhFk;.
3. njhopw;rhiyapy; fhzg;gLfpd;w Kiwaw;w FOf;fs; njhopyhsu;fspd;
elj;ijfs; kPJ nry;thf;fpidr; nrYj;Jfpd;wd.
4. Nkw;ghHitahsHfSk; KfhikahsHfSk; ,e;j r%f Njitfs; gw;wp
mwpe;jpUf;f Ntz;Lk;.

Kiwik mZF Kiw (Systems Approach)

epWtdj;jpdJ ntspr;#oypy; KOikahf mNj Neuk; ngUk; gFjpahf Nehf;Ffpd;w


topia KfhikahsUf;F toq;Ffpd;wJ. Chester I. Barnard ,t;tZFKiwf;F kpFe;j
gq;fspg;gpid toq;fpatuhf ,Ue;jhH. vdNt> xU epiwNtw;W cj;jpNahfj;jH jdJ
nraw;ghLfis epiwNtw;Wfpd;w nghOJ rpy rhjidfisg; gilf;f KbAk;. Kiwik
mZFKiwapy; gpd;tUk; gbKiwfs; typAWj;jg;gLfpd;wd.

1. cggphpT (Sub system):- KOikahd epWtdk; xd;wpid cUthf;Ffpd;w


epWtdj;jpd; jdpg;gl;l gFjpapid ,t;cggpupT cs;slf;Fk;.
2. ,izg;G (Synergy):- jpizf;fsg; gphpTfs; jq;fSf;Fs;Ns xj;Jiog;Gld;
nraw;gLjypd; %yk; ngWfpd;w gadhdJ nraw;gLtjdhy; ngWfpd;w gaidtpl
$Ljyhd cw;gj;jpj; jpwd;fisf; nfhz;ljhf ,Uf;Fk;.
3. jpwe;j Kiwikfs; (Open system):- jdJ #oYld; nraw;gLfpd;w gpupTfs; jpwe;j
Kiwikfs; vdg;gLk;.
4. Kiwikfspd; vy;iyfs; (System boundary):- xt;nthU gphpitAk; #oypy;
,Ue;J gphpf;fpd;w vy;iyfs; Kiwikfspd; vy;iyfs; vdg;gLk;. ,J %ba

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jpl;lq;fspy; ,Wf;fkhfTk;> jpwe;j gphpTfspy; nefpo;Tj; jd;ik nfhz;ljhfTk;
,Uf;Fk;.
5. gha;r;ry;fs; (Flows):- xU KiwikahdJ rf;jp> jfty;fs;> %yg;nghUl;fs;
vd;gtw;wpd; gha;r;ry;fis nfhz;bUf;fpd;wJ.
6. gpd;D}l;b Kiw (Feedback system):- Kiwikf; fl;Lg;ghl;L gFjpapy; nray;fspd;
KbTfs; njhopyhsHfSf;F kPs mDg;gg;gLtjw;Fk; Ntiy nra;Kiwfis
gFg;gha;T nra;tjw;Fk;> jpUj;jg;gLtjw;Fk; mDkjp mspf;fpd;wJ.

Kfhikj;Jtj;jpd; Kiwik mZFKiwapd; tiugl hPjpahf ,yFthf tpsf;f KbAk;.

cs;sPL nra;Kiw ntspaPL


kdpjd; jpl;lkply; nghUl;fs;
,ae;jpuk; xOq;fikj;jy; Nritfs;
#oy; %yg;nghUs; topelhj;jy; #oy;
gzk; fl;Lg;gLj;jy;
juT

gpd;D}l;ly;

fzpjhPjpahd / njhifhPjpahd mZFKiw (Mathematical / Quantitative Approach)

Kfhikj;Jtk; njhlu;;ghd jPHkhdq;fspy; fzpjtpay;> Gs;sptpgutpay; vd;gd


gad;gLj;JtJ njhlHghd Kf;fpaj;Jtj;ij ,f;Nfhl;ghL %yk; typAWj;jg;gLfpd;wJ.
mjhtJ Kfhikj;Jtk; njhlHghd gy;NtW gpur;rpidfSf;F jPh;T fhZk; nghUl;L
fzpjtpay; khjphp cUf;fSk;> fUtpfSk; Kfhikj;Jt nraw;ghLfis Nkw;nfhs;s
nraw;jpl;l kjpg;gPl;L kPsha;T El;gk; (PERT) MfpadTk;> NkYk; ,Ug;Gf; fl;Lg;ghL (IC)>
juf;fl;Lg;ghL (QC) Mfpa fl;Lg;ghl;L El;gq;fSk; gad;gLj;jg;gLfpd;wd.

nefpoj;jf;f / epiyik mZFKiw (Contingency / Situational Approach)

xU Fwpg;gpl;l #oypy; KfhikahsHfs; eilKiwapy; vd;d nra;a Ntz;Lk; vd;gjid


,t;tZF Kiw tpsf;Fk;. mjhtJ rpy Nfhl;ghLfs; Fwpg;gpl;l rpy epyikfspy;
nghUj;jkw;witahff; fhzg;glyhk;. vdNt KfhikahsHfs; Fwpg;gpl;l epiyikia
mtjhdpj;J mjw;Nfw;g nghUj;jkhd Kfhikj;Jtf; Nfhl;ghL my;yJ mZFKiwia
gpd;gw;wp jPHkhdnkLj;jy; kpf mtrpakhFk;. Kfhikf; Nfhl;ghLfs;> fUJNfhs;fs;>
El;gq;fs; Mfpatw;iw ntw;wpfukhf gpuNahfpg;gjw;F Ntz;Lnkdpd; KfhikahsHfs;
epWtdk; vjpHNehf;Ffpd;w #oypd; cz;ikj; jd;ikia fUj;jpnyLf;f Ntz;Lnkd;gNj
,t;tZFKiwapd; fUj;jhFk;. ,t;tZFKiw epWtdk;> KfhikahsH> njhopypd;
jd;ik> njhopyhsHfspd; elj;ij kw;Wk; re;jHg;gk; vd;gdtw;wpy; jq;fpAs;;sJ.

**SIN**

Prepared by : SI.Nimsith, Senior Lecturer in Accountancy and Finance Page 6

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