www.icmai.in:@0.798205:0.974748:0.923794:0.974748:0.923794:0.957721:0.798205:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.406839:0.977956:0.492193:0.977956:0.492193:0.962673:0.406839:0.962673:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
26:@0.079500:0.980264:0.102295:0.980264:0.102295:0.958570:0.079500:0.958570:0.011940:0.010855
The Management Accountant:@0.122650:0.977954:0.372489:0.977954:0.372489:0.962671:0.122650:0.962671:0.011452:0.011452:0.009009:0.004740:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004740:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
l:@0.382870:0.976735:0.397343:0.976735:0.397343:0.966042:0.382870:0.966042:0.014473
Table No 5:@0.463279:0.131127:0.552107:0.131127:0.552107:0.115698:0.463279:0.115698:0.010348:0.009715:0.010547:0.005663:0.009425:0.004034:0.013387:0.010366:0.004034:0.011307
Per Unit:@0.366554:0.160038:0.426273:0.160038:0.426273:0.144782:0.366554:0.144782:0.008991:0.009009:0.006314:0.004089:0.011615:0.009498:0.004143:0.006061
Total:@0.706975:0.160038:0.742361:0.160038:0.742361:0.144782:0.706975:0.144782:0.007200:0.009534:0.005843:0.008666:0.004143
Particulars:@0.131766:0.199655:0.208817:0.199655:0.208817:0.184399:0.131766:0.184399:0.008955:0.008666:0.006314:0.005038:0.005038:0.007653:0.009498:0.004143:0.008666:0.006006:0.007074
Traditional Cost :@0.271278:0.191714:0.377649:0.191714:0.377649:0.177984:0.271278:0.177984:0.006920:0.005341:0.007799:0.008548:0.003729:0.004535:0.004535:0.008581:0.008548:0.007799:0.003729:0.003680:0.008678:0.008581:0.006236:0.005454:0.003680
Method:@0.296076:0.206092:0.349139:0.206092:0.349139:0.192361:0.296076:0.192361:0.013921:0.008011:0.005454:0.008548:0.008581:0.008548
ABC Costing :@0.411920:0.191673:0.504203:0.191673:0.504203:0.176417:0.411920:0.176417:0.010475:0.009842:0.009643:0.004089:0.009643:0.009534:0.006875:0.005038:0.005038:0.009498:0.008521:0.004089
Method:@0.426538:0.207648:0.485497:0.207648:0.485497:0.192392:0.426538:0.192392:0.015468:0.008901:0.006061:0.009498:0.009534:0.009498
Traditional:@0.579897:0.191673:0.657743:0.191673:0.657743:0.176417:0.579897:0.176417:0.007689:0.005934:0.008666:0.009498:0.004143:0.005038:0.005038:0.009534:0.009498:0.008666:0.004143
Cost Method:@0.571249:0.207648:0.666409:0.207648:0.666409:0.192392:0.571249:0.192392:0.009643:0.009534:0.006875:0.006061:0.004089:0.015468:0.008901:0.006061:0.009498:0.009534:0.009498
ABC Costing:@0.769619:0.191673:0.857813:0.191673:0.857813:0.176417:0.769619:0.176417:0.010475:0.009842:0.009643:0.004089:0.009643:0.009534:0.006875:0.005038:0.005038:0.009498:0.008521
Method:@0.784237:0.207648:0.843196:0.207648:0.843196:0.192392:0.784237:0.192392:0.015468:0.008901:0.006061:0.009498:0.009534:0.009498
A:@0.287316:0.237768:0.295696:0.237768:0.295696:0.225563:0.287316:0.225563:0.008380
B:@0.347176:0.237768:0.355049:0.237768:0.355049:0.225563:0.347176:0.225563:0.007873
A:@0.414678:0.237768:0.423057:0.237768:0.423057:0.225563:0.414678:0.225563:0.008380
B:@0.488707:0.237768:0.496580:0.237768:0.496580:0.225563:0.488707:0.225563:0.007873
A:@0.558292:0.237768:0.566672:0.237768:0.566672:0.225563:0.558292:0.225563:0.008380
B:@0.615663:0.237768:0.623536:0.237768:0.623536:0.225563:0.615663:0.225563:0.007873
A:@0.744385:0.237768:0.752765:0.237768:0.752765:0.225563:0.744385:0.225563:0.008380
B:@0.821975:0.237768:0.829848:0.237768:0.829848:0.225563:0.821975:0.225563:0.007873
Profit  from purely :@0.084801:0.272805:0.223632:0.272805:0.223632:0.257549:0.084801:0.257549:0.009353:0.006006:0.009534:0.004785:0.004785:0.006061:0.004089:0.004089:0.005518:0.006024:0.009534:0.014455:0.004089:0.009498:0.009498:0.006079:0.009009:0.004143:0.008195:0.004089
financial items:@0.084801:0.288780:0.191321:0.288780:0.191321:0.273524:0.084801:0.273524:0.004785:0.004785:0.009498:0.008666:0.009498:0.007653:0.004143:0.008666:0.004143:0.004089:0.004143:0.005916:0.009009:0.014455:0.007074
2.00*:@0.273014:0.280035:0.309991:0.280035:0.309991:0.266305:0.273014:0.266305:0.008255:0.004103:0.008255:0.008255:0.008108
1.67*:@0.332623:0.280035:0.369600:0.280035:0.369600:0.266305:0.332623:0.266305:0.008255:0.004103:0.008255:0.008255:0.008108
-7.63**:@0.393827:0.280035:0.443895:0.280035:0.443895:0.266305:0.393827:0.266305:0.004982:0.008255:0.004103:0.008255:0.008255:0.008108:0.008108
8.09**:@0.470109:0.280035:0.515194:0.280035:0.515194:0.266305:0.470109:0.266305:0.008255:0.004103:0.008255:0.008255:0.008108:0.008108
4000:@0.547825:0.279278:0.577177:0.279278:0.577177:0.267073:0.547825:0.267073:0.007338:0.007338:0.007338:0.007338
5000:@0.604936:0.279278:0.634287:0.279278:0.634287:0.267073:0.604936:0.267073:0.007338:0.007338:0.007338:0.007338
9000:@0.659453:0.280035:0.692473:0.280035:0.692473:0.266305:0.659453:0.266305:0.008255:0.008255:0.008255:0.008255
-15260.8:@0.719290:0.280035:0.777905:0.280035:0.777905:0.266305:0.719290:0.266305:0.004982:0.008255:0.008255:0.008255:0.008255:0.008255:0.004103:0.008255
24260.8:@0.799121:0.280035:0.852754:0.280035:0.852754:0.266305:0.799121:0.266305:0.008255:0.008255:0.008255:0.008255:0.008255:0.004103:0.008255
9000:@0.874555:0.280035:0.907575:0.280035:0.907575:0.266305:0.874555:0.266305:0.008255:0.008255:0.008255:0.008255
*Apportionment made based on cost of labor (4*9000/9)/2000 =2.00 and (5*9000/9)/3000 =1.66:@0.076923:0.322825:0.834708:0.322825:0.834708:0.307542:0.076923:0.307542:0.006965:0.012284:0.009226:0.009226:0.009226:0.007490:0.005843:0.004704:0.009226:0.010547:0.015070:0.008105:0.010547:0.005843:0.003835:0.015070:0.009226:0.009226:0.008105:0.003835:0.009226:0.009226:0.006965:0.008105:0.009226:0.003835:0.009226:0.010547:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.007019:0.003835:0.004704:0.008702:0.009226:0.009226:0.006965:0.003835:0.005843:0.010547:0.006965:0.010547:0.010547:0.010547:0.010547:0.006965:0.010547:0.005843:0.006965:0.010547:0.010547:0.010547:0.010547:0.003835:0.012067:0.010547:0.004704:0.010547:0.010547:0.003835:0.009226:0.010547:0.009226:0.003835:0.005843:0.010547:0.006965:0.010547:0.010547:0.010547:0.010547:0.006965:0.010547:0.005843:0.006965:0.010547:0.010547:0.010547:0.010547:0.003835:0.012067:0.010547:0.004704:0.010547:0.010547
** Apportionment made based on the normal profit (-) 6.5*9000/ (-6.5+10.33)/2000 = - 7.63 and  10.33*9000/:@0.092301:0.338800:0.923535:0.338800:0.923535:0.323517:0.092301:0.323517:0.006838:0.006838:0.003057:0.012157:0.009100:0.009100:0.009100:0.007363:0.005717:0.004577:0.009100:0.010421:0.014943:0.007978:0.010421:0.005717:0.003057:0.014943:0.009100:0.009100:0.007978:0.003057:0.009100:0.009100:0.006838:0.007978:0.009100:0.003057:0.009100:0.010421:0.003057:0.005717:0.010421:0.007978:0.003057:0.010421:0.009100:0.007001:0.014943:0.009100:0.004577:0.003057:0.009100:0.006838:0.009100:0.004613:0.004487:0.005717:0.003057:0.005717:0.005717:0.005717:0.003057:0.010421:0.004577:0.010421:0.006838:0.010421:0.010421:0.010421:0.010421:0.006838:0.003057:0.005717:0.005717:0.010421:0.004577:0.010421:0.011940:0.010421:0.010421:0.004577:0.010421:0.010421:0.005717:0.006838:0.010421:0.010421:0.010421:0.010421:0.003057:0.011940:0.003057:0.005717:0.003057:0.010421:0.004577:0.010421:0.010421:0.003057:0.009100:0.010421:0.009100:0.003057:0.003057:0.010421:0.010421:0.004577:0.010421:0.010421:0.006838:0.010421:0.010421:0.010421:0.010421:0.006965
(-6.5+10.33)/3000 = 8.09:@0.076923:0.354775:0.284447:0.354775:0.284447:0.339492:0.076923:0.339492:0.005843:0.005843:0.010547:0.004704:0.010547:0.012067:0.010547:0.010547:0.004704:0.010547:0.010547:0.005843:0.006965:0.010547:0.010547:0.010547:0.010547:0.003835:0.012067:0.003835:0.010547:0.004704:0.010547:0.010547
Step 4:  Determination of overall profit :@0.076923:0.388135:0.390960:0.388135:0.390960:0.370047:0.076923:0.370047:0.009346:0.006705:0.009004:0.010353:0.004844:0.010125:0.005661:0.004844:0.004844:0.012290:0.009004:0.006705:0.009004:0.006743:0.014437:0.004806:0.010220:0.009745:0.006705:0.004806:0.009973:0.010220:0.004844:0.009973:0.006573:0.004844:0.009783:0.008776:0.009004:0.006364:0.009745:0.004825:0.004825:0.004844:0.010353:0.006459:0.009973:0.005461:0.005461:0.006705:0.004844
The overall profit i.e. the summation of the profit determined in Step 2 and Step e are to be evaluated and given :@0.092308:0.402699:0.926889:0.402699:0.926889:0.387416:0.092308:0.387416:0.010547:0.010547:0.008105:0.003890:0.008756:0.008521:0.008105:0.006802:0.009226:0.004704:0.004704:0.003890:0.009226:0.006965:0.009226:0.004613:0.004613:0.005843:0.003890:0.004704:0.004704:0.007761:0.004704:0.003890:0.005843:0.010547:0.008105:0.003890:0.006965:0.010547:0.015070:0.015070:0.009064:0.005843:0.004704:0.009226:0.010547:0.003890:0.009226:0.007019:0.003890:0.005843:0.010547:0.008105:0.003890:0.009226:0.006965:0.009226:0.004613:0.004613:0.005843:0.003890:0.009226:0.008105:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.008105:0.009226:0.003890:0.004704:0.010547:0.003890:0.009226:0.005843:0.008105:0.009226:0.003890:0.010547:0.003890:0.009226:0.010547:0.009226:0.003890:0.009226:0.005843:0.008105:0.009226:0.003890:0.008105:0.003890:0.009226:0.006965:0.008105:0.003890:0.005843:0.009226:0.003890:0.009226:0.008105:0.003890:0.008105:0.008883:0.009226:0.004704:0.010547:0.009064:0.005843:0.008105:0.009226:0.003890:0.009226:0.010547:0.009226:0.003890:0.009226:0.004360:0.008521:0.008105:0.010547:0.003835
for the present example.:@0.076930:0.418674:0.257263:0.418674:0.257263:0.403391:0.076930:0.403391:0.004704:0.009226:0.006965:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.006965:0.008105:0.006965:0.008105:0.010547:0.005843:0.003835:0.007761:0.009226:0.009226:0.015070:0.009226:0.004704:0.007761:0.004704
Table No 6:@0.463285:0.434649:0.552113:0.434649:0.552113:0.419220:0.463285:0.419220:0.010348:0.009715:0.010547:0.005663:0.009425:0.004034:0.013387:0.010366:0.004034:0.011307
Per Unit:@0.333186:0.463929:0.385142:0.463929:0.385142:0.449144:0.333186:0.449144:0.008076:0.007376:0.005357:0.003794:0.010095:0.008336:0.003615:0.005308
Total:@0.691879:0.463929:0.723434:0.463929:0.723434:0.449144:0.691879:0.449144:0.006692:0.008157:0.005308:0.007767:0.003631
Particulars:@0.117335:0.503550:0.186077:0.503550:0.186077:0.488766:0.117335:0.488766:0.008076:0.007767:0.005357:0.005308:0.003615:0.006887:0.008336:0.003631:0.007767:0.005357:0.006643
Traditional Cost :@0.236633:0.496362:0.341929:0.496362:0.341929:0.481577:0.236633:0.481577:0.006692:0.005031:0.007767:0.008402:0.003615:0.005308:0.003615:0.008157:0.008336:0.007767:0.003631:0.003794:0.009281:0.008157:0.006643:0.005308:0.003794
Method:@0.261789:0.510739:0.312963:0.510739:0.312963:0.495954:0.261789:0.495954:0.013596:0.007376:0.005308:0.008336:0.008157:0.008402
ABC Costing :@0.380794:0.496362:0.464419:0.496362:0.464419:0.481577:0.380794:0.481577:0.009248:0.008825:0.009281:0.003794:0.009281:0.008157:0.006643:0.005308:0.003615:0.008336:0.007343:0.003794
Method:@0.395123:0.510739:0.446297:0.510739:0.446297:0.495954:0.395123:0.495954:0.013596:0.007376:0.005308:0.008336:0.008157:0.008402
Traditional:@0.561835:0.496362:0.630154:0.496362:0.630154:0.481577:0.561835:0.481577:0.006692:0.005031:0.007767:0.008402:0.003615:0.005308:0.003615:0.008157:0.008336:0.007767:0.003631
Cost Method:@0.553824:0.510739:0.638181:0.510739:0.638181:0.495954:0.553824:0.495954:0.009281:0.008157:0.006643:0.005308:0.003794:0.013596:0.007376:0.005308:0.008336:0.008157:0.008402
ABC Costing:@0.771238:0.496362:0.851069:0.496362:0.851069:0.481577:0.771238:0.481577:0.009248:0.008825:0.009281:0.003794:0.009281:0.008157:0.006643:0.005308:0.003615:0.008336:0.007343
Method:@0.785566:0.510739:0.836741:0.510739:0.836741:0.495954:0.785566:0.495954:0.013596:0.007376:0.005308:0.008336:0.008157:0.008402
A:@0.251987:0.543172:0.261235:0.543172:0.261235:0.528387:0.251987:0.528387:0.009248
B:@0.313745:0.543172:0.322570:0.543172:0.322570:0.528387:0.313745:0.528387:0.008825
A:@0.380192:0.543172:0.389440:0.543172:0.389440:0.528387:0.380192:0.528387:0.009248
B:@0.452191:0.543172:0.461016:0.543172:0.461016:0.528387:0.452191:0.528387:0.008825
A:@0.525705:0.543172:0.534953:0.543172:0.534953:0.528387:0.525705:0.528387:0.009248
B:@0.600911:0.543172:0.609736:0.543172:0.609736:0.528387:0.600911:0.528387:0.008825
Total:@0.655212:0.543172:0.686767:0.543172:0.686767:0.528387:0.655212:0.528387:0.006692:0.008157:0.005308:0.007767:0.003631
A:@0.735564:0.543172:0.744812:0.543172:0.744812:0.528387:0.735564:0.528387:0.009248
B:@0.813115:0.543172:0.821940:0.543172:0.821940:0.528387:0.813115:0.528387:0.008825
Total:@0.872708:0.543172:0.904262:0.543172:0.904262:0.528387:0.872708:0.528387:0.006692:0.008157:0.005308:0.007767:0.003631
Profit/ (Loss) Earned:@0.084803:0.580913:0.218593:0.580913:0.218593:0.566128:0.084803:0.566128:0.008076:0.005113:0.008157:0.004274:0.004274:0.005308:0.006790:0.003598:0.004999:0.007669:0.008157:0.006643:0.006643:0.004999:0.003598:0.008255:0.007767:0.005357:0.008336:0.007376:0.008402
-3:@0.250310:0.580913:0.262880:0.580913:0.262880:0.566128:0.250310:0.566128:0.004836:0.007734
15:@0.311351:0.580913:0.324931:0.580913:0.324931:0.566128:0.311351:0.566128:0.006008:0.007571
-6.5:@0.372409:0.580913:0.397190:0.580913:0.397190:0.566128:0.372409:0.566128:0.004836:0.008418:0.003957:0.007571
10.33:@0.439296:0.580913:0.473879:0.580913:0.473879:0.566128:0.439296:0.566128:0.006008:0.009151:0.003957:0.007734:0.007734
-17555.5:@0.504343:0.580913:0.556282:0.580913:0.556282:0.566128:0.504343:0.566128:0.004836:0.006008:0.006855:0.007571:0.007571:0.007571:0.003957:0.007571
35555.6:@0.580119:0.580913:0.630512:0.580913:0.630512:0.566128:0.580119:0.566128:0.007734:0.007571:0.007571:0.007571:0.007571:0.003957:0.008418
18000:@0.650165:0.580913:0.691798:0.580913:0.691798:0.566128:0.650165:0.566128:0.006008:0.008174:0.009151:0.009151:0.009151
-13000:@0.717165:0.580913:0.763195:0.580913:0.763195:0.566128:0.717165:0.566128:0.004836:0.006008:0.007734:0.009151:0.009151:0.009151
31000:@0.796915:0.580913:0.838108:0.580913:0.838108:0.566128:0.796915:0.566128:0.007734:0.006008:0.009151:0.009151:0.009151
18000:@0.867660:0.580913:0.909293:0.580913:0.909293:0.566128:0.867660:0.566128:0.006008:0.008174:0.009151:0.009151:0.009151
Profit  from purely :@0.084787:0.611464:0.205502:0.611464:0.205502:0.596680:0.084787:0.596680:0.008076:0.005113:0.008157:0.004274:0.004274:0.005308:0.003794:0.003794:0.005096:0.005113:0.008157:0.011804:0.003794:0.008402:0.008336:0.005113:0.007376:0.003631:0.007311:0.003794
financial items:@0.084787:0.625842:0.178213:0.625842:0.178213:0.611057:0.084787:0.611057:0.004274:0.004274:0.008336:0.007767:0.008336:0.006887:0.003615:0.007767:0.003631:0.003794:0.003615:0.005308:0.007376:0.011804:0.006643
2:@0.252720:0.618653:0.260454:0.618653:0.260454:0.603868:0.252720:0.603868:0.007734
1.6:@0.308942:0.618653:0.327324:0.618653:0.327324:0.603868:0.308942:0.603868:0.006008:0.003957:0.008418
-7.63:@0.368892:0.618653:0.400691:0.618653:0.400691:0.603868:0.368892:0.603868:0.004836:0.006855:0.003957:0.008418:0.007734
8.09:@0.441738:0.618653:0.471437:0.618653:0.471437:0.603868:0.441738:0.603868:0.008174:0.003957:0.009151:0.008418
4000:@0.512581:0.618653:0.548044:0.618653:0.548044:0.603868:0.512581:0.603868:0.008011:0.009151:0.009151:0.009151
5000:@0.587804:0.618653:0.622827:0.618653:0.622827:0.603868:0.587804:0.603868:0.007571:0.009151:0.009151:0.009151
9000:@0.653047:0.618653:0.688916:0.618653:0.688916:0.603868:0.653047:0.603868:0.008418:0.009151:0.009151:0.009151
-15260.8:@0.712264:0.618653:0.768112:0.618653:0.768112:0.603868:0.712264:0.603868:0.004836:0.006008:0.007571:0.007734:0.008418:0.009151:0.003957:0.008174
24260.8:@0.790939:0.618653:0.844116:0.618653:0.844116:0.603868:0.790939:0.603868:0.007734:0.008011:0.007734:0.008418:0.009151:0.003957:0.008174
9000:@0.870558:0.618653:0.906428:0.618653:0.906428:0.603868:0.870558:0.603868:0.008418:0.009151:0.009151:0.009151
Total profit /(Loss):@0.084803:0.652620:0.205372:0.652620:0.205372:0.637835:0.084803:0.637835:0.006692:0.008157:0.005308:0.007767:0.003631:0.003794:0.008402:0.005113:0.008157:0.004274:0.004274:0.005308:0.003794:0.006790:0.004999:0.007669:0.008157:0.006643:0.006643:0.004999
-1:@0.251173:0.652620:0.262017:0.652620:0.262017:0.637835:0.251173:0.637835:0.004836:0.006008
16.6:@0.304741:0.652620:0.331541:0.652620:0.331541:0.637835:0.304741:0.637835:0.006008:0.008418:0.003957:0.008418
-14.13:@0.366531:0.652620:0.403085:0.652620:0.403085:0.637835:0.366531:0.637835:0.004836:0.006008:0.008011:0.003957:0.006008:0.007734
18.42:@0.439654:0.652620:0.473537:0.652620:0.473537:0.637835:0.439654:0.637835:0.006008:0.008174:0.003957:0.008011:0.007734
-13555.5:@0.503903:0.652620:0.556722:0.652620:0.556722:0.637835:0.503903:0.637835:0.004836:0.006008:0.007734:0.007571:0.007571:0.007571:0.003957:0.007571
40555.6:@0.579191:0.652620:0.631440:0.652620:0.631440:0.637835:0.579191:0.637835:0.008011:0.009151:0.007571:0.007571:0.007571:0.003957:0.008418
27000:@0.649969:0.652620:0.692009:0.652620:0.692009:0.637835:0.649969:0.637835:0.007734:0.006855:0.009151:0.009151:0.009151
-28260.8:@0.711108:0.652620:0.769284:0.652620:0.769284:0.637835:0.711108:0.637835:0.004836:0.007734:0.008174:0.007734:0.008418:0.009151:0.003957:0.008174
55260.8:@0.791249:0.652620:0.843823:0.652620:0.843823:0.637835:0.791249:0.637835:0.007571:0.007571:0.007734:0.008418:0.009151:0.003957:0.008174
27000:@0.867481:0.652620:0.909521:0.652620:0.909521:0.637835:0.867481:0.637835:0.007734:0.006855:0.009151:0.009151:0.009151
Step 5: The identification of loss making products or :@0.076923:0.691657:0.494012:0.691657:0.494012:0.673569:0.076923:0.673569:0.009346:0.006705:0.009004:0.010353:0.004312:0.009289:0.005661:0.004312:0.009802:0.010201:0.009004:0.004312:0.004806:0.010353:0.009004:0.010220:0.006705:0.004806:0.005461:0.005461:0.008472:0.009745:0.006705:0.004806:0.009973:0.010220:0.004312:0.009973:0.006573:0.004312:0.004825:0.009973:0.007921:0.007921:0.004312:0.014437:0.009745:0.009327:0.004806:0.010220:0.008757:0.004312:0.010353:0.006459:0.009973:0.010353:0.010220:0.008472:0.006705:0.007921:0.004312:0.009973:0.006743:0.004844
services and exploration of cost reduction techniques:@0.076923:0.707632:0.488870:0.707632:0.488870:0.689544:0.076923:0.689544:0.007732:0.008799:0.007039:0.008762:0.004662:0.008275:0.008799:0.007732:0.003969:0.009529:0.009997:0.010128:0.003969:0.008799:0.008780:0.010128:0.004680:0.009754:0.006197:0.009529:0.006534:0.004662:0.009754:0.009997:0.003969:0.009754:0.006403:0.003969:0.008275:0.009754:0.007732:0.006534:0.003969:0.006290:0.008799:0.010128:0.009997:0.008275:0.006534:0.004662:0.009754:0.009997:0.003969:0.006534:0.008799:0.008275:0.009979:0.009997:0.004662:0.010128:0.009997:0.008799:0.007807
In the above example it is found that product A is  discuss with the workers on the shop floor, as they have :@0.092308:0.722196:0.926926:0.722196:0.926926:0.706913:0.092308:0.706913:0.006097:0.010800:0.005789:0.006097:0.010800:0.008358:0.005789:0.008955:0.009480:0.009009:0.008774:0.008358:0.005789:0.008014:0.009480:0.009480:0.015323:0.009480:0.004957:0.008358:0.005789:0.004957:0.006097:0.005789:0.004957:0.007218:0.005789:0.004957:0.009480:0.010800:0.010800:0.009480:0.005789:0.006097:0.010800:0.009317:0.006097:0.005789:0.009480:0.007218:0.009480:0.009480:0.010800:0.008358:0.006097:0.005789:0.013062:0.005789:0.004957:0.006965:0.003835:0.018055:0.009226:0.004704:0.006965:0.008105:0.010547:0.006965:0.006965:0.003564:0.013767:0.004704:0.005843:0.010547:0.003564:0.005843:0.010547:0.008105:0.003564:0.013062:0.009226:0.006965:0.008684:0.008105:0.007327:0.006965:0.003564:0.009226:0.010547:0.003564:0.005843:0.010547:0.008105:0.003564:0.006965:0.010547:0.009226:0.009226:0.003564:0.004613:0.004613:0.009226:0.009226:0.005536:0.004704:0.003564:0.009226:0.006965:0.003564:0.005843:0.010547:0.007761:0.009226:0.003564:0.010547:0.008521:0.008521:0.008105:0.003835
incurring loss even after inclusion of the profit already  valuable insight to tell the scope of cost reduction. The :@0.076930:0.738171:0.926980:0.738171:0.926980:0.722888:0.076930:0.722888:0.004704:0.010547:0.008105:0.010547:0.007598:0.006965:0.004704:0.010547:0.009226:0.004179:0.004704:0.009226:0.006965:0.006965:0.004179:0.008105:0.008521:0.008105:0.010547:0.004179:0.009226:0.004704:0.005843:0.008105:0.006965:0.004179:0.004704:0.010547:0.008105:0.004704:0.010547:0.006965:0.004704:0.009226:0.010547:0.004179:0.009226:0.007019:0.004179:0.005843:0.010547:0.008105:0.004179:0.009226:0.006965:0.009226:0.004613:0.004613:0.005843:0.004179:0.009226:0.004704:0.006965:0.008105:0.009226:0.009064:0.009226:0.003835:0.017946:0.008883:0.009226:0.004704:0.010547:0.008702:0.009226:0.004704:0.008105:0.004251:0.004704:0.010547:0.006965:0.004704:0.009226:0.010547:0.005843:0.004251:0.005843:0.009226:0.004251:0.005843:0.008105:0.004704:0.004704:0.004251:0.005843:0.010547:0.008105:0.004251:0.006965:0.008105:0.009226:0.009226:0.008105:0.004251:0.009226:0.007019:0.004251:0.008105:0.009226:0.006965:0.005843:0.004251:0.006965:0.008105:0.009226:0.010547:0.008105:0.005843:0.004704:0.009226:0.010547:0.004704:0.003528:0.010547:0.010547:0.008105:0.003835
earned. In the above model Product A is incurring a loss  previous cost savings ideas if any available necessarily to :@0.076930:0.754146:0.927306:0.754146:0.927306:0.738863:0.076930:0.738863:0.008051:0.009172:0.007363:0.010493:0.008051:0.009172:0.004649:0.003202:0.005789:0.010493:0.003202:0.005789:0.010493:0.008051:0.003202:0.008648:0.009172:0.008702:0.008467:0.008051:0.003202:0.015016:0.009172:0.009172:0.008051:0.004649:0.003202:0.010493:0.006911:0.009172:0.009172:0.010493:0.008051:0.005789:0.003202:0.012754:0.003202:0.004649:0.006911:0.003202:0.004649:0.010493:0.008051:0.010493:0.007544:0.006911:0.004649:0.010493:0.009172:0.003202:0.009172:0.003202:0.004649:0.009172:0.006911:0.006965:0.003835:0.017693:0.009100:0.006838:0.007978:0.009100:0.004577:0.009100:0.010421:0.006838:0.003039:0.007978:0.009100:0.006838:0.005717:0.003039:0.006838:0.008394:0.009100:0.004577:0.010421:0.009100:0.006838:0.003039:0.004577:0.009100:0.007978:0.009100:0.006838:0.003039:0.004577:0.006893:0.003039:0.009100:0.009896:0.009100:0.003039:0.008394:0.008756:0.009100:0.004577:0.004577:0.008575:0.009100:0.004577:0.007978:0.003039:0.010421:0.007978:0.007978:0.007978:0.006838:0.006838:0.009100:0.006838:0.004577:0.004052:0.009100:0.003039:0.005717:0.009226:0.003835
of Rs 13,555.6 (Under Traditional costing method) and  be considered again for the present its implementation :@0.076930:0.770121:0.926908:0.770121:0.926908:0.754838:0.076930:0.754838:0.009190:0.006983:0.003220:0.011651:0.006929:0.003220:0.010511:0.010511:0.004668:0.010511:0.010511:0.010511:0.004668:0.010511:0.003220:0.005807:0.011651:0.010511:0.009190:0.008069:0.006929:0.002497:0.010511:0.006766:0.009190:0.009190:0.004668:0.005807:0.004668:0.009190:0.010511:0.009190:0.004668:0.003220:0.008069:0.009190:0.006929:0.005807:0.004668:0.010511:0.009190:0.003220:0.015034:0.008069:0.005807:0.010511:0.009190:0.009190:0.005807:0.003220:0.009190:0.010511:0.009226:0.003835:0.017711:0.009226:0.008105:0.004577:0.008105:0.009226:0.010547:0.006965:0.004704:0.009226:0.008105:0.006965:0.008105:0.009226:0.004577:0.009064:0.008702:0.009226:0.004704:0.010547:0.004577:0.004704:0.009226:0.006965:0.004577:0.005843:0.010547:0.008105:0.004577:0.009226:0.006965:0.008105:0.006965:0.008105:0.010547:0.005843:0.004577:0.004704:0.005843:0.006965:0.004577:0.004704:0.015070:0.009226:0.004704:0.008105:0.015070:0.008105:0.010547:0.005843:0.009064:0.005843:0.004704:0.009226:0.010547:0.003835
Rs -28260.8 (Under ABC method).  The corresponding  in the present environment. The energy consumption :@0.076930:0.786095:0.926745:0.786095:0.926745:0.770813:0.076930:0.770813:0.011687:0.006965:0.003817:0.005843:0.010547:0.010547:0.010547:0.010547:0.010547:0.004704:0.010547:0.003817:0.005843:0.011687:0.010547:0.009226:0.008105:0.006965:0.003817:0.012809:0.010547:0.010547:0.003817:0.015070:0.008105:0.005843:0.010547:0.009226:0.009226:0.005843:0.004704:0.003817:0.003094:0.010547:0.010547:0.008105:0.003817:0.008105:0.009226:0.007598:0.006965:0.008105:0.006965:0.009226:0.009226:0.010547:0.009226:0.004704:0.010547:0.009226:0.003835:0.017910:0.004812:0.010656:0.004722:0.005952:0.010656:0.008213:0.004722:0.009335:0.007074:0.008213:0.007074:0.008213:0.010656:0.005952:0.004722:0.008213:0.009950:0.009335:0.004812:0.007074:0.009335:0.010656:0.015178:0.008213:0.010656:0.005952:0.004812:0.003998:0.010656:0.010656:0.008213:0.004722:0.008213:0.010656:0.008213:0.007074:0.009335:0.009335:0.004722:0.008213:0.009335:0.010656:0.007074:0.010656:0.015178:0.009335:0.005952:0.004812:0.009335:0.010547:0.003835
unit cost lost for the product A is Rs 1 (Under Traditional  techniques are to be considered for the confirmation :@0.076930:0.802070:0.927052:0.802070:0.927052:0.786788:0.076930:0.786788:0.010439:0.010439:0.004577:0.005735:0.003148:0.007996:0.009118:0.006857:0.005717:0.003148:0.004595:0.009118:0.006838:0.005735:0.003148:0.004595:0.009118:0.006838:0.003148:0.005735:0.010439:0.007996:0.003130:0.009118:0.006857:0.009118:0.009100:0.010439:0.007996:0.005735:0.003148:0.012682:0.003148:0.004595:0.006857:0.003130:0.011578:0.006857:0.003130:0.010439:0.003148:0.005735:0.011560:0.010439:0.009118:0.007996:0.006857:0.002406:0.010439:0.006694:0.009118:0.009118:0.004595:0.005735:0.004595:0.009100:0.010439:0.009118:0.004704:0.003835:0.017657:0.006061:0.008322:0.008322:0.010764:0.010764:0.004921:0.009444:0.010764:0.008322:0.007182:0.005482:0.009444:0.007182:0.008322:0.005482:0.006061:0.009444:0.005482:0.009444:0.008322:0.005482:0.008322:0.009444:0.010764:0.007182:0.004921:0.009444:0.008322:0.007182:0.008322:0.009444:0.005482:0.004921:0.009444:0.007182:0.005482:0.006061:0.010764:0.008322:0.005482:0.008322:0.009444:0.010764:0.004613:0.004830:0.007345:0.015287:0.009281:0.006061:0.004921:0.009444:0.010547:0.003835
costing method) and Rs 14.1 (Under ABC method). By  that  the  available  energy  was  properly  used.  The :@0.076930:0.818045:0.926763:0.818045:0.926763:0.802762:0.076930:0.802762:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.004396:0.015070:0.008105:0.005843:0.010547:0.009226:0.009226:0.005843:0.004396:0.009226:0.010547:0.009226:0.004396:0.011687:0.006965:0.004396:0.010547:0.010547:0.004704:0.010547:0.004396:0.005843:0.011687:0.010547:0.009226:0.008105:0.006965:0.004396:0.012809:0.010547:0.010547:0.004396:0.015070:0.008105:0.005843:0.010547:0.009226:0.009226:0.005843:0.004704:0.004396:0.010547:0.009226:0.003835:0.017838:0.006368:0.011090:0.009588:0.006386:0.003835:0.004089:0.006386:0.011072:0.008648:0.003835:0.004089:0.009064:0.009407:0.009769:0.005228:0.005228:0.009245:0.009751:0.005228:0.008648:0.003835:0.004089:0.008629:0.011072:0.008648:0.007490:0.009751:0.009769:0.003835:0.004089:0.013767:0.009751:0.007508:0.003835:0.004089:0.009769:0.007490:0.009751:0.009769:0.008629:0.007508:0.004704:0.009751:0.003835:0.004089:0.011072:0.007508:0.008629:0.009769:0.005228:0.003835:0.003365:0.011072:0.011072:0.008105:0.003835
selling the product A, our hard earned resources are  necessities of automation are to be considered wherein :@0.076930:0.834020:0.926926:0.834020:0.926926:0.818737:0.076930:0.818737:0.007146:0.008286:0.004903:0.004885:0.004885:0.010728:0.009407:0.005301:0.006024:0.010728:0.008304:0.005301:0.009425:0.007146:0.009407:0.009407:0.010728:0.008304:0.006024:0.005301:0.012989:0.004903:0.005301:0.009425:0.010728:0.007146:0.005301:0.010728:0.009407:0.007146:0.009407:0.005301:0.008286:0.009425:0.007598:0.010728:0.008286:0.009407:0.005301:0.007146:0.008286:0.007164:0.009407:0.010728:0.007146:0.008286:0.008286:0.007164:0.005301:0.009407:0.007146:0.008105:0.003835:0.018073:0.010547:0.008105:0.008105:0.008105:0.006965:0.006965:0.004704:0.005843:0.004704:0.008105:0.006965:0.003926:0.009226:0.007019:0.003926:0.009226:0.010547:0.005843:0.009226:0.015070:0.009064:0.005843:0.004704:0.009226:0.010547:0.003926:0.009226:0.006965:0.008105:0.003926:0.005843:0.009226:0.003926:0.009226:0.008105:0.003926:0.008105:0.009226:0.010547:0.006965:0.004704:0.009226:0.008105:0.006965:0.008105:0.009226:0.003926:0.013243:0.010547:0.008105:0.006965:0.008105:0.004704:0.010547:0.003835
diminished to that extent mentioned above. :@0.076930:0.849995:0.406479:0.849995:0.406479:0.834712:0.076930:0.834712:0.009226:0.004704:0.015070:0.004704:0.010547:0.004704:0.006965:0.010547:0.008105:0.009226:0.003835:0.005843:0.009226:0.003835:0.005843:0.010547:0.009064:0.005843:0.003835:0.007761:0.009226:0.005843:0.008105:0.010547:0.005843:0.003835:0.015070:0.008105:0.010547:0.005843:0.004704:0.009226:0.010547:0.008105:0.009226:0.003835:0.008702:0.009226:0.008756:0.008521:0.007761:0.004704:0.003835
Therefore it is necessary to re-evaluate the Product  with the suppliers and carriers and by re arranging the :@0.092308:0.865970:0.926944:0.865970:0.926944:0.850687:0.092308:0.850687:0.010692:0.010692:0.008250:0.007110:0.008250:0.004848:0.009371:0.007110:0.008250:0.004975:0.004848:0.005988:0.004975:0.004848:0.007110:0.004975:0.010692:0.008250:0.008250:0.008250:0.007110:0.007110:0.009371:0.007472:0.009371:0.004975:0.005988:0.009371:0.004975:0.007110:0.008250:0.005988:0.008250:0.009027:0.009371:0.004848:0.010692:0.009208:0.005988:0.008250:0.004975:0.005988:0.010692:0.008250:0.004975:0.010692:0.007110:0.009371:0.009371:0.010692:0.008250:0.005843:0.003835:0.018055:0.013767:0.004704:0.005843:0.010547:0.003727:0.005843:0.010547:0.008105:0.003727:0.006965:0.010547:0.009226:0.009226:0.004704:0.004704:0.008105:0.007327:0.006965:0.003727:0.009226:0.010547:0.009226:0.003727:0.008105:0.009226:0.007598:0.006965:0.004704:0.008105:0.007327:0.006965:0.003727:0.009226:0.010547:0.009226:0.003727:0.008684:0.009226:0.003727:0.006965:0.008105:0.003727:0.009226:0.007598:0.006802:0.009226:0.010547:0.009226:0.004704:0.010547:0.009226:0.003727:0.005843:0.010547:0.008105:0.003835
A and confirm that the cost incurred by the product ‘A’  schedule etc may lead to reduction of the cost. The :@0.076930:0.881944:0.926618:0.881944:0.926618:0.866662:0.076930:0.866662:0.012809:0.004251:0.009226:0.010547:0.009226:0.004251:0.008105:0.009226:0.010547:0.004613:0.004613:0.007128:0.015070:0.004251:0.005843:0.010547:0.009064:0.005843:0.004251:0.005843:0.010547:0.008105:0.004251:0.008105:0.009226:0.006965:0.005843:0.004251:0.004704:0.010547:0.008105:0.010547:0.007598:0.006965:0.008105:0.009226:0.004251:0.008684:0.009226:0.004251:0.005843:0.010547:0.008105:0.004251:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.004251:0.001104:0.009552:0.004704:0.003835:0.017838:0.007255:0.008394:0.010837:0.008394:0.009516:0.010837:0.004993:0.008394:0.006115:0.008394:0.006133:0.008394:0.006115:0.015359:0.008991:0.009516:0.006115:0.004993:0.008394:0.009516:0.009516:0.006115:0.006133:0.009516:0.006115:0.007255:0.008394:0.009516:0.010837:0.008394:0.006133:0.004993:0.009516:0.010837:0.006115:0.009516:0.007309:0.006115:0.006133:0.010837:0.008394:0.006115:0.008394:0.009516:0.007255:0.006133:0.004993:0.005391:0.010837:0.010837:0.008105:0.003835
are really attributable to it and explore the possibility of  value engineering and benchmarking and other cost :@0.076930:0.897919:0.926817:0.897919:0.926817:0.882637:0.076930:0.882637:0.009226:0.006965:0.008105:0.003673:0.006965:0.008105:0.009226:0.004704:0.004179:0.009226:0.003673:0.009064:0.005843:0.005843:0.006965:0.004704:0.009226:0.010547:0.005843:0.008702:0.009226:0.004704:0.008105:0.003673:0.005843:0.009226:0.003673:0.004704:0.005843:0.003673:0.009226:0.010547:0.009226:0.003673:0.007761:0.009226:0.009226:0.004704:0.009226:0.006965:0.008105:0.003673:0.005843:0.010547:0.008105:0.003673:0.009226:0.009226:0.006965:0.006965:0.004704:0.009226:0.004704:0.004704:0.004704:0.005843:0.009226:0.003673:0.009226:0.004704:0.003835:0.017820:0.009082:0.009425:0.004903:0.010746:0.008304:0.005409:0.008304:0.010746:0.009425:0.004903:0.010746:0.008304:0.008304:0.007164:0.004903:0.010746:0.009425:0.005409:0.009425:0.010746:0.009425:0.004143:0.009425:0.008304:0.010746:0.008304:0.010746:0.015269:0.009425:0.007164:0.009425:0.004903:0.010746:0.009425:0.005409:0.009425:0.010746:0.009425:0.005409:0.009425:0.006042:0.010746:0.008304:0.007164:0.005409:0.008304:0.009425:0.007164:0.005843:0.003835
reduction there for. The complete assessment of each :@0.076930:0.913894:0.492756:0.913894:0.492756:0.898612:0.076930:0.898612:0.007110:0.008250:0.009371:0.010692:0.008250:0.005988:0.004848:0.009371:0.010692:0.004993:0.005988:0.010692:0.008250:0.007110:0.008250:0.004993:0.004848:0.009371:0.005500:0.004848:0.004270:0.010692:0.010692:0.008250:0.004993:0.008250:0.009371:0.015215:0.009371:0.004848:0.008250:0.005988:0.008250:0.004993:0.009371:0.007110:0.007110:0.008250:0.007110:0.007110:0.015215:0.008250:0.010692:0.005988:0.004993:0.009371:0.007164:0.004993:0.008250:0.009371:0.008250:0.010547:0.003835
component of the product will be relooked into to identify :@0.510865:0.690246:0.926763:0.690246:0.926763:0.674964:0.510865:0.674964:0.007906:0.009027:0.014871:0.009027:0.009027:0.010348:0.007906:0.010348:0.005644:0.002659:0.009027:0.006820:0.002659:0.005644:0.010348:0.007906:0.002659:0.009027:0.006766:0.009027:0.009027:0.010348:0.007906:0.005644:0.002659:0.013568:0.004505:0.004505:0.004505:0.002659:0.009027:0.007906:0.002659:0.006766:0.007906:0.004505:0.009027:0.009027:0.008485:0.007906:0.009027:0.002659:0.004505:0.010348:0.005644:0.009027:0.002659:0.005644:0.009027:0.002659:0.004505:0.009027:0.007906:0.010348:0.005644:0.004505:0.004505:0.009226:0.003835
the potential areas of cost reduction. It is necessary to :@0.510865:0.706221:0.926835:0.706221:0.926835:0.690939:0.510865:0.690939:0.005862:0.010565:0.008123:0.004613:0.009245:0.009245:0.005862:0.008123:0.010565:0.005862:0.004722:0.009245:0.004722:0.004613:0.009245:0.006983:0.008123:0.009245:0.006983:0.004613:0.009245:0.007037:0.004613:0.008123:0.009245:0.006983:0.005862:0.004613:0.006983:0.008123:0.009245:0.010565:0.008123:0.005862:0.004722:0.009245:0.010565:0.004722:0.004613:0.005862:0.005862:0.004613:0.004722:0.006983:0.004613:0.010565:0.008123:0.008123:0.008123:0.006983:0.006983:0.009245:0.007345:0.009245:0.004613:0.005862:0.009226:0.003835
the repetitive manual process occurred. The negotiation :@0.510865:0.849995:0.926709:0.849995:0.926709:0.834712:0.510865:0.834712:0.005771:0.010475:0.008032:0.003184:0.006893:0.008032:0.009154:0.008032:0.005771:0.004631:0.005771:0.004288:0.008449:0.008032:0.003184:0.014998:0.009154:0.010312:0.010475:0.009154:0.004631:0.003184:0.009154:0.006893:0.009154:0.008032:0.008032:0.006893:0.006893:0.003184:0.009154:0.008032:0.008032:0.010475:0.007526:0.006893:0.008032:0.009154:0.004631:0.002460:0.010475:0.010475:0.008032:0.003184:0.010475:0.008032:0.008449:0.009154:0.005771:0.004631:0.008991:0.005771:0.004631:0.009154:0.010547:0.003835
reduction techniques may be considered for reducing :@0.510865:0.913894:0.926709:0.913894:0.926709:0.898612:0.510865:0.898612:0.007110:0.008250:0.009371:0.010692:0.008250:0.005988:0.004848:0.009371:0.010692:0.004975:0.005988:0.008250:0.008250:0.010692:0.010692:0.004848:0.009371:0.010692:0.008250:0.007110:0.004975:0.015215:0.008847:0.009371:0.004975:0.009371:0.008250:0.004975:0.008250:0.009371:0.010692:0.007110:0.004848:0.009371:0.008250:0.007110:0.008250:0.009371:0.004975:0.004848:0.009371:0.007110:0.004975:0.007110:0.008250:0.009371:0.010692:0.008250:0.004848:0.010692:0.009226:0.003835
COVER ST OR Y:@0.092050:0.066591:0.308984:0.066591:0.308984:0.041947:0.092050:0.041947:0.021684:0.023001:0.020391:0.020391:0.021684:0.011242:0.020391:0.014370:0.004280:0.023001:0.016980:0.003834:0.015687