Volume 49, Issue 8, August 2014

Published: 2015-02-18

From the Editor's Desk

  • From the Editor's Desk

    6-6
    DOI: https://doi.org/10.33516/maj.v49i8.6-6p

President's Communique

  • Must Make Cost & Management Accounting Key to Building National Competitiveness

    A. S. Durga Prasad
    9-10
    DOI: https://doi.org/10.33516/maj.v49i8.9-10p

Economy Updates

  • Economy Updates

    15-17
    DOI: https://doi.org/10.33516/maj.v49i8.15-17p

Cover Story

  • The Societal Importance of Cost Accounting Standards

    Rakesh Singh
    19-21
    DOI: https://doi.org/10.33516/maj.v49i8.19-21p

  • Competitive Strategy and Cost Accounting Standards

    Sanjay Kumar Dey
    22-26
    DOI: https://doi.org/10.33516/maj.v49i8.22-26p

  • CAS a Must for Cost Competitiveness: Evidence from Some Companies

    Ujjwal Das, A. L. Ghosh
    27-30
    DOI: https://doi.org/10.33516/maj.v49i8.27-30p

  • Cost Management Accounting Practices and Standards: A Review With Respect to Statutory Challenges

    Debtosh Dey
    32-35
    DOI: https://doi.org/10.33516/maj.v49i8.32-35p

  • CAS - A USP for CMAs

    Ajay Deep Wadhwa
    36-37
    DOI: https://doi.org/10.33516/maj.v49i8.36-37p

Interview

  • 'CMAs Can Guide Banks in Pre-Sanction, Post-Sanction and Monitoring of Stressed Asset Levels'

    K. R. Kamath
    38-39
    DOI: https://doi.org/10.33516/maj.v49i8.38-39p

Taxation

  • A Curate's Egg: Indirect Taxation Changes in the Union Budget

    Ravindran Pranatharthy
    40-46
    DOI: https://doi.org/10.33516/maj.v49i8.40-46p

  • Finance Bill 2014: Significant Changes in Direct Tax Law

    T. C. A. Ramanujam, T. C. A. Sangeetha
    48-50
    DOI: https://doi.org/10.33516/maj.v49i8.48-50p

  • Tax Titbits

    S. Rajaratnam
    51-54
    DOI: https://doi.org/10.33516/maj.v49i8.51-54p

CMA Profession

  • The Profession, Professionals - And the CMAs

    Harijiban Banerjee
    56-59
    DOI: https://doi.org/10.33516/maj.v49i8.56-59p

CMA Dossier

  • CMA Dossier

    60-60
    DOI: https://doi.org/10.33516/maj.v49i8.60-60p

Banking

  • SME Lending Models of Public Sector Banks in India: Innovative Thinking

    Ram Jass Yadav
    61-67
    DOI: https://doi.org/10.33516/maj.v49i8.61-67p

Healthcare Costing

  • Activity Based Cost Management with ERP Modules in Healthcare: Opportunities for CMAs

    J. K. Budhiraja, Subodh Kesharwani
    68-80
    DOI: https://doi.org/10.33516/maj.v49i8.68-80p

Budget Analysis

  • Union Budget and the Expenditure Management Commission: Implications for Cost Management

    Saibal Kar
    81-85
    DOI: https://doi.org/10.33516/maj.v49i8.81-85p

  • Union Budget (2014-15) : Comments on an Empirical Approach

    Dilip Kumar Datta, Mousumi Pal, Paromita Dey
    96-100
    DOI: https://doi.org/10.33516/maj.v49i8.96-100p

Institute News

  • Institute News

    118-121
    DOI: https://doi.org/10.33516/maj.v49i8.118-121p