The Great Indian Experiment – Justification for Introduction and Continuation<sup>1</sup>

Authors

  • Bhabatosh Banerjee University of Calcutta

DOI:

https://doi.org/10.33516/maj.v52i4.52-59p

Abstract

No Abstract.

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Published

2017-04-01

How to Cite

Banerjee, B. (2017). The Great Indian Experiment – Justification for Introduction and Continuation<sup>1</sup>. The Management Accountant Journal, 52(4), 52–59. https://doi.org/10.33516/maj.v52i4.52-59p

Issue

Section

Cost Audit

References

Banerjee, Bhabatosh (2014). “Strategic Cost Management: Conceptual Underpinningâ€, The Management Accountant, February, pp.56-62.

Banerjee, Bhabatosh and Das, Ujjwal (2017). “Cost Accounting Standard Setting in Indiaâ€, The Management Accountant, February, pp. 86-94.

Banerjee, Kunal (2015). Guide To Cost Accounting Records & Cost Audit-Under Companies (Cost Records and Audit) Rules 2014, 2nd Ed., pp.3.

Cooper, Robin (1995). When Lean Enterprises Collide: Competing Through Confrontation. Harvard Business School Press.

Porter, Michel E. (1985). Competitive Advantage: Creating and Sustaining Superior Performance. New York: The Free Press.

This is part of a project undertaken for documenting the Institute’s role in developing the cost and management accounting profession in India. Comments from the members and others are solicited (email: [email protected] or [email protected]).

Banerjee. B. (2016). Cost Accounting –Theory & Practice, 13’th Ed., p.887.

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http://www.mca.gov.in/Ministry/actsbills/pdf/Cost_and_works_ Accountants_Act_1959.pdf

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www.mca.gov.in, Notification, New Delhi, the 14th July, 2016.

Regulated Sectors (A) include Telecommunication services; generation, transmission, distribution and supply of electricity; petroleum products; drugs and pharmaceuticals; fertilizers, and sugar and industrial alcohol. Non-regulated Sectors (B) include large number of industries/products shown under 33 serials (for details see http://www.icmai.in/upload/Institute/Updates/GazetteNotification-CCRA-Rules.pdf)

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