ct(t refu20t lPd-B): Coa.rd a4nzetu 1@ut S

Oott M4 lt u*qcttt ctr.t *ttountia4

Md,MoDow.r Hos.in FCMA FCPA, ACS, AcAAudlt coNult rt (Ceneral M...9..1

Rup.ll B..t Ltdfiqd one, Dhata - 100{,,

En.il nd m6nm?.6v2rd6m

*fair$-IlrrllE

201 lPd.E) Cdtadtta as.nat 14o@1ht

s{q.d C.d.r FCMA 20t FI|'ANOAI CO6I AfloMANAGEMTI{i ACCOi'Irnfl 6

h, o4'.*i.4. j w4hir (io*dg.oridl*, I ro dMlop und.abndhs ol

co6rrxDM NAGaM$f ACCO0TnNC

D.'ibihin..onr.JYn.n,m:ia'cm.nl

| &.ou^rh8, .on tc@liihs and 6h.gem$t n@nr i3

A3..na|sB,p't'i€.|ro.lipc.ldillu!oln*ij:^d*.ounlin.th.no',i'd'g.nonaid@ltrdi!,.p3b'nod*-bae stoir.a. |''d dd.fu'

lr&!r.l@j cb$irisron of labor .

04!&i!:j Ndum, da3irioiion, orr*r. .eknLtoi or d.id trdJ *dd,4. Mdhddt dt cdn! : ourp{r o' unit 6rin! lob dd b.th @ns& op€n

'edfrlntoibY.olodudJandromFdudsn,armenl :ero b$. bu4dns: p.domr.e bu4dh.

i,ll I snn!.d .6rii{ dErinluided lm budFbry toihr .yp.r or n.ndrd!

'|ylk: M4inar.onid d nhs! shed fion lbrdproi.di ilrEtp Groi or mr8m

3, brlys.nd lddr..bdd. or nmnd.l il2l.ffc: hurc, ohi.typd .id bri oi ii.Bal sbrem.nt:n*rit aa*nti.{ ElGraiiarid;

e. c$h now st.m.d.t : r.lrdlon a<oudln!, LLnioronr or h

n' r6@i'iuhy atdd|4 : Bxt tsii

to] aPo -B): cdt o^d Mqos^.ht a..dr|lrg

Sublectcoder FCIUA 203 TINANCIAL,COSTANDMANAGEMENT ACCOUNTING

P5N AI COST /|ND MANACEMENT ACCOUmNG

..onroii.''..id.41.a$i|i.nion;

. rd. ot hrn.l.rui. a@urn^t

q!!!6roi b.t{en rinm.l:l reounrii!, 6r x.oudiir .nC r.

. pn int of @ipr rnd r!iu! o, n.e

...6!mi''€rnd6''!lof|-b..,

. ch$ifiorion or bbfl,6rB,

- n.ruEdnt or hb*'.ttui.nq.id prcadidryj- i:ba'!nd'.nd.m.dl.lmru..'

tr.harotrdh n..ido€riin..

. n,rqr...ord'or.id.b$raM8ddts Nnu(, .bdrorioi, d.e. ||rdrim,

. r.in.nt or by,rodudr .nd joint prcdudi.

2ol tPd-D): cdt otd tL^aed .le.tuig

sbidrd ol|ri| hd rn.M.i.lw, :, 3rnd'd.6rin!dkrintuRh.dnoi bldeeury.ont6rl

' d€arh id oi or *ind'di

a'.rF& -d hbFtr.dd dftrnd.r ffi

s.sldeib,Y l&d..bryMhr,I F .Fdion dldiour iyFr ol h4sj

edddrrhdbf*.n$m.wr

typ.,.'dd|lo|fr^.i.h|rd.n.^.o|'tsjr<dntint Dlio.{hsm.iion;

' cra.rtk onol6intb$,

. Alstroirordlo^otpr*0acsd.mp.per

3:.i. pdmrd.r @fi.6 ot@rorl.l.lFBd|hy4ponh,hpknmbton'-oltrn'Dlhr|*!dib.i.iB:iddlilid|'a;

' s'r3L:99:lr!'

ta3 ed-g): coe and Ma@sndt aeoutuirs

ml dPad-ll .d .nd M'&mi A.Ednd'

obje.rrve ol.onin3 !r:tem,Cost @mepB .nd @n da$ili..tion,EetrblBhang.Grin! 5y!r.n,

- Rol. ol man.gemenr ftcounr n3,- Took

'nd t4hnrquer ol maEsom.m eouhri.&

' Diiindioh b.lten 6i.iciat x.ou

nd.onrrctot.on.r' The pm.es oJ id en 0fyinc : nd €vatuatins produdron .onsr' sy*€m ror rcrodini and eF haiula(urins soods and pedon ns

seruicer in rhe affiE:re and in derair. Lr 'ndudes

m€thod5 to"eo4:ntrns, das ryiis, aroorns,aSgrec.ri.& and.elodrng..ruarco* and.onpa.ry rhem with n:ndard.os$ Derermn.tiof ot !nt

3 p,ne oi h. ro be.hnsed ^

\oo* ror oanohdu.jig : p@dud ror tMnrory vaturtion .eed ro b€ known ro pr?Dr. th€ barine rheer

r' &rnch or...ou^nq con.cft.d trh prcvidins rhe inro.m.tion rh.i enrbhs th€ n...semmr or a nr; ro

ounrtnsshi.h i5 mrd€rora(hiryiis rheobte.lrej ot.on erounrinr,'|",."'..1h""' ,.d , '"."" l;' ., .

ro, rcdu(lngwad4eaid mku* ol..iou(ej

6 obl.dh|..rc.dr sd.m:1 Con A*en. nn.^tz. oerehtnncs.lt4 Pn63. Con Conrrcl4. Con i.dudions. oete'mi.iruand connolifiEffici.n96 ra. .!ne PreDabrion o,ainin7 ProvidtB sa5ktoroperelng pori.y

r rDdno.cGd.asrnm -ta. sp..iti. ords @tiryj Ib 8a(h o*in! rc P'0.6s@j'nP ,

2. Adtuny $r.co! ryrysr6ns rhe.on n whi.h we

undn trad'l'on (6r^3 srrrem.

Ad viry bas. .on n3 rysten h the mod.m

v:luaton ri tems ormonevorO)effon,l2l md{ aL, (3)G$*G, (4)trnaand ur lities consumed,lsli,k in.ured, and t5) oppodoirty toBone

'n prcducr on ,nd derivelY oa . cood o' €ricc all .Ip.nir :rc

.6r, but nd all.os Gu.h as those in.urei in:.quisnioi oran in.one senentngas*t):EerP.E6

l!r!!!!!!!E!

Ad!:lprymenr of.trh or €rh-equva. for soods or s.rui.€s, ot a (hatse against av:ilabre tunds I

a.apihl.rpendltui. ir csh 6.d in

con nly be .lasili.d into dill.rentns a.e da$ aied are a3 fol owsl

p6ponion with everyi.(ease ord€modrdon r tnow^ * v.nabk.6

4 The.onwhi.hdoesnotvaryburrmain5.o^n.itwrhn,giv.nF odofrrh€andarnc.of.(lvq]oni:r.Mndfrr.d.6t's.meoli

Pononat.ly bui simulrtn.oudy d*

20r tPod-8): cat od itdqe st tceoqthE

2. PEdld coltl ..d Pdlod consr. dccl .nd r.dd cda. D..kron M.kl.a co$ .id a@.dns c4as. R.rd.nt .nd lruld.nr cotB6. shudom .nd Slnr C..t7. Conrrcrr.br. .nd u.trr.ll.bl. c63B3. Awld.bl. or t&.p.br. coiE .nd Unawtd.br. o' In.upabt. c6Be.InFur.d of Hypdh€rr..r c8c

r1. orr.nunry cBtr:|. Inqbr., uirorti. d cohmon cdtld tEdu.rn., Admh|nnd.n znd s.[ha.id oindhfion c6B

. tDdu.tt n Codil. adnt.&i800 cd

r. .t cdiv Dktrtborion c.{

v'. o€v.roF.n! convi. pcrEdudt.. Cst

/ 3Yh.h.!iq:How do rons fluduare in rc5ponse to cha4er rn rh. votum€ or p'odudron inpds l. s., dired tab, hoN, bdrdrcdor umber6cd)d rodrtion outpur (e g, nudb*ofcha n produ.ed)

coeB Inored 4 p,n oa $. tunut ctlrtnt o' p'ldodd prc4* arc .han d to inv..rory and rhen w ten otf spa4of.on or soods sod seuinsand adhhilt.ative erp.n* lotten just s& A rxpeis€t arc al rrrose.on5 whtrh

f.dlnn3 o. prcdud'on pr@s, su.h :r $tes ronmnrion' $ es ebaes.a..ou.ting, tjDne, 8.n.Et ma..g.tunt etan.r :id offke 5u$tE'

r' By tr....bitity:MrnlaadurinS .osa aG cl.$ified .! €irh.. dt4.r or t.dd t.dred .oi6 :rc .ko known re 4..ti..d or bud€nndned.onr i'. th6o.o*5whi.h cannor be 3pecir6Iy a$o.ilred qnh a pad.ur.r.o{ objed ta.on obicd 3

r.hrrSed ^.on

obred rnghr be,.ohpcr.dunn orprodu.t . $bas*nbry,: d.pann.nt,. wort.. i. the d.paMeni. produd Liie,or en enn.e divroo or J1.4.r @rpo6rio..l wh.. w. btk .bour m.nutadnq .os, rh. ryptar @* objd r a uni. or outDui. se inp Md

I o.s.nh'dd HB ks. o,.ol y,esront. su.h i.acrn3 iraY be u*frJtii derehinin3rh. rctarive protftabitiv of the a$ociared conobjed lprodud5or division, tor danpr.l. Ho}€E,, ir ir ihpotunr to r.hehb.r th.i s an*.' wftei otr * pad ol @. oa S6odr !otd.

r' 3y i.l.v.ie b th. daislon rh.r w. e fr.H,uri maiv ddsion nating situnio.r, r.n.in @sB.4 tft{m.r. c6ts .rc nrct.vanr to a dcoeo. it rhe donldr,,rye sr.onsequen.e of rhe deojon.

,43 lPdi R): ca! ad Manoxenlt it.tnthE

cx,AssmcATIoN 0r cosTs

t Did co.

it In&d ror

+ Edr!!ll!l!49r!!rll:lio;rha n*:llarion/.nablshofa.ddiissynemrequr.eserclu|.onsid.reronotth.tolowrylMint rclated

. ove.oniru th. phdiel dilfi.ultiee whde i^todu.i4 a svrt.n! Main considaranois thatshould sov.rtrh. innallatioi ofru.h a svian

rr.dlel olftdH6: The hp.tunl dirficulties li the ini.llari.n ol. .onjne 3ysem and th. russ€nio.t b

+

isQr cGlI Cddliu| cdii) Uiionldldlr co,L

)Imc 6d

iio s.Iirtlotii Dddtlio|ln9R&Ddr)E Fledimrla

tlrd{id.d

i,)llldr.

,rirdco{ttYriur c6ln) s!|i Y|ilt! !d

n, orr-R): c6, oLd Mdrretn\' )<autit,

oimruld.r h th. re|hdon ol r @.ir|t r*m sudnl... to oE(om ilE illfil.uhis

Theei ninsf n:n.lal a(ountngsblf nayofferr.3E$n.. ro rh. sr.t.n bedusa or . r.. ins or rh.irb.r4 decraed rcdu^d.nr undd rh. nry 3!5ren.

.. txr of supFor! trn rop ir.mam.nt

., r{on{eD.r.tron { otha lcv.ll

prdidins rh. b.sic dab whi.n n .s*nn.l for

Ih s d fii.ultt..d b. overcome byrakinsthetopmanas€n€it i.to .oifiden.e bllor. innd ins th€

This te crn beovercomebyerprlrn nsrhe{affrhdth.@ningsyrtehwourd not repra.e bur nrensthoi thcexrsl|ig sysen. Iwirropen newaiewhich sirr p'M b€neri.iar ro rhem.

They have ro be ro d orthe advidrSes rhdwir a(rue

ol efiicie.t Mjn3 ol th. lyn.h

conhg n a $echrlred iob in itsdr n th€ besinnln3, aqu.lifiednaffn.yior b€availabl.. Howav€r, th s

ditrolty€ib.o[rcon€bygivins|h.*iiirynallrcqui5ne v.inrna ..d r*ruiti.l .ddil]onar iatr if

e HeavyCons:rheconinssyn.murl'nvolvehealy.ons un es thij beentuirablydetS^.dro meer

ri vi4 ot rhe abd. diffi.ulti.t.nd iolt€irois, fonowha 6ourd b. th. m.oni4sFt€min.h'nufaduin!oltiniatioi:

Th..*ure or r produd ddem'ner ro. grc* erte th.rytsofconing3ynenbbeadopi.d.Ap6dudrcqunig

k..r time k€€p ngand wase synen

h.!ld b. dBlibot.d tr litfl. as p6rrsft?in the !i!. rnd ryts or dg.ni!.lion bere invodGin! rh€ m(int ryrt.h. Ih€ smp. or ru$oity or ea.h

vriousfranaS€ al lev.k 3hou d beeEfullvCoi.rhrough

Ih€ obr€di@t r nd hlo. matio. wh hh mr naSemenr wr nts ro .rh i.v. . nd acqu rre shou ld ako b€ rake. .are ot. for.d irr op€6tioB, th. ryn n orconi{ should be d.s,F.d in r way so as to

The lystem ihould be inrrcdu.edaltera d.rallednudyolth.rechnie aspeds orrh. blri.s. Efiotu 3hou d b.cr,n.e and suppon oa th. pnncipal membeE of rh. superuiery n:tf and

d s f,p1..Inrhk.oni..tioi,the rollowins poins may ba nor.dO ftshouldbeopable olfurnbhiruth€ru l.*rnloh.tion Equired rcguta/yadd 3yn.drticly, jo that

progr.s ol bu{n.* tr po$'otetilsr,ndxd oftrcd 1316!.an be B

li I flrr'nfomdon abour d.p:frme n:ehoutdbe.t4rypnse.Gdandeverytcm of exp.nditurcihould be o6oervdasited.

I'v) Dar.,on9ldaand rcllrble in allr6p.d3 should b. oovid.d i.a tu.id lo.m $ rhat rh. Msu..h.m.t thead c6ts ir ssibr..

5. M.rhod.lM.lntn.n.e of cod i..od3A.ho.e h.r ro be mad. b.r*.en intesEl:nd.dn.inr.srt.couhtingsyiams.Inc*. of hreg.at ,..6un1ins

n by two ds or book re re.omi ed In .ase or I b ! busine*, I wi beet of book lorcoii t..iqdroh).

'Ih c @nin8 ryn€m shourd b. .]i nr and .ap.bre or ad.pr in3 ro rhe .haqrr mar rherefoh, be .on.rod€d arom rh. abft di*u$ion rhar .o{ins rynen irtbdu..d ri anv busin.$ wi0 norbe : succe$ n 6seof rhe rolowhsdruhihncB:

I rf r6uidulycomp i(.ted.id exDei5v.r rhe .oop.ration of h ./her ft6

4 rfth€r.!okaduanYa.hi.veda

k . buine$ tundioi r.tpn3ibte ror !.th.in! and rctsnins int.rnar finrn.i.ltu and uq oa a.munti., Lntomarion ro

rcvide rheo unh rh. bal6 to mat. i.tohed busr..sd€.k@ft thr wn a[.sih.m to be bdror€qu ppcd n then

Th. p.o.6s of pntsnng maiage rdde a..ur.r. and rim.lv tiian.iat andsid'nird,rromdo" 4uf.dbvm.n.9.aror:reday{cor,aldeho4rp,ro.(r06.Unlke rin.n.iar accounr

^3, whth prcdu..r:nnuat Epofrs many fo. err.na st.tehotddR, h.nasem..r

arcunrina 3..e..6 monrhry or e.kly ..p.tu io.:. o4aniationr ,.t€mrt ludt.nc a!.h .s d.panm.ir

senenr€d,:nounr orord.6 in hand, nar. ot artounts p:yabte and...ounb c..tabt€, odsbndtry debts, dym*erraid iivenrory, and oavarso'nduderend.haft., vaiiancean,tyds, aidotherna si6.

20t 4$rt): cat .d t4MtMt 1tu1ht

r|teriarAudt EndrrtA.ounnns

E-F.-

v' &ttg

4D

AnalysE of finr..tat sbr.m€nts.

sbtniol and G..phiar r.dniqu6.conmuiharir (or R.pordns).

,*<r"ffi--i,t

!t

nol of rtu.{€m.n. A@dnr:the or. of manacanmt acedins is .tro d.sibed is poblen $tvinsi sod t.eping .id drentio^

- aFl|s $Mnc rh. rct. ., .@i0i! in pbbl.d sotins 6 b ,@d. rnrm.loi u*tut t.. s.ork..dnl. s.or.k .pini r.6d! rh. r.sut$ ot hn.us:dtos or the m.nlg€B.nd hetps ii.$.sins wh.rh€r tne r.surE dr.ded t om rh. y.nous .don5 aE Greo o, bi- And$d dldtnt fi. *6Bleph3 fudron in .ombiiabon whh dped.d ..sutB, rid

.onpaBtive riaryllr of s6.6 ot v. ous comp.ni€s, drvrrions ind dercenl dh Druo6 p.n ds lhd o

rook and l..hntqu.t or M.i.t€he.r A6!.qnt:

20t tPtd.Br Ca! ond Mdognmt.lLLoultts

Frn.id.l pranniru is th. ad ot de

prim.ry objedivesobj..tives o, rhe enterpde, loftudLic

rnan.ia potee aid d.v.lopin8 rh. ti.ai.ial pro..dme toa.hieve rhe obiediEr. rhe rcr. o

det.m nat oi aid dFt'buton or '

u5e or d€br aid €qu y.rpit,land d

AnalFit orfi mi.r.l d.md.rEaialyr s ir rn anenpt to d.t.rmineth. liei fic.i@:^d m*nrne of

pro.peds ror rutu.e eamii35, .b ltry,nd poriabilty of a sound divide

tements, t.nd :nalyits, lu^de r ownJtemeit:nd iatio an:M r rhE a.arysr r.rulB

'i lhe prerenGnon ol

hep rhe busine$.x..utiv.s, nvenou.nd

Ihe hisrlal .od .@un!u prdrclahs ro the o( or ea.h io4 p

.ompsiRon hay be made wth the *andird costr 5u.h comprson

2at 1Pa/ R): c6t ad Ma,at.n.^t lrcbun'trs

onp,r in unit3

a.@unra.t us.s rhe r{h.ique ortundr nd i.r.ndr an od{ ro .iary? th. ch.na6 i.th. fin.n.ial rondhjon ol a buin*r €nr€lprie b€k.nrwo darer n r.|k where tom rh. r

how rh.* .r. beins 6ed In thebusine$ n h€lp! a lol in fh.trd.l.iay5k rnd c.ntol,

201 -tPd-B, cat lnd Mc"oe.n"n' .r.ar,,rttr

wh.ne' rh.re .ft dirfs4t .n€m.ti€s of doi4 . prdj.ut., m4 trb6r out or.tt atrh.riE . rnis requn€s d..ision oi th. p:^ or rh. tui.,.me.t. Th€ 6rn:sen.nr

mrat.menr rhrLlh m.4nar .orr& ..oirr oudger.lg.

tdrdor .nd 6npH..t hdntauaTh€ mai.gement arourcnt u:esvanau< ft Brnar.nd 3r.diBll.chnrqu.. in o.de.ro mate thenshrnon mor. meaningtul :ndrenr.rion or rh. Fme r !.hn.n4em.ntindeision,makins.ni. Gch.iquer us.d ar. Manerch.r! ChadotSrt.sand €rn ns5,

Pro8Enm ns, shrisrrar qua/ny

cmu.reii! lor R.!onhd.

i*;Pfte !ue!$ o.lail0rc ot the n.^.clad, wherh.. rcquirlr. intodalion ls p.ovrded to rh.man.!.mer i. 3ht lom i th. nshl tm. $ 6 io.mbhtheh ro .at.y our rh. fundoB of plinnin& @nrrcrln3 and

denioi-nali.i .rh.riv.ry- Th. m

r€@ th. n*.sery ap.6 fot prdldin! inrom*ioi t thc

differcnt rev.B ol man,gem.nt bY P

be pr.enred, o€antsarion or drb .r 3.ldii8 rh. apPrcpiarc

+ olrrrndon btur fidn.rdasrdn& cd rcou'dnt $d ltr...!sd aadna,4 Flnan.{.| .duntlnt heasur€s aid rc.odr buslne$ tans.dlons.id provldes frnandal isteneit

lnar ... b.!.d d IFR!. EEuft .6np€.€li.n ir ri.d ro prcfit fuuc Erod.d li the li'Nblnatments .nd .qlity sh.r. v.lraii6i is ako based ro . hr!. .rtent 6i thes finah.i.l lbren'nts'

p6vrd6 Inromano. io tr.'libb borh ma.a3.d..t ...ou'ti{ and an'n'iaa<ounrinc. B loos i5 mealui.s a.d rcpding ffia iatl a nd honfi..irotheconoracqlirnsorcoNun ry rcssesbv anofgmir*ion

4 Mri!n.'* eolnd.s t!. di*iplin. |o@s on a@udi4 inlomarion th{ hrilitai6 d*hionmari^s bt manased ol the o[rniario^ lf teu*s o^ rootin. a nd non6di.. .@unr ng retont