www.icmai.in:@0.075898:0.974748:0.201486:0.974748:0.201486:0.957721:0.075898:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674 May 2017:@0.510339:0.977730:0.595693:0.977730:0.595693:0.962447:0.510339:0.962447:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547 29:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855 l :@0.603419:0.976512:0.626517:0.976512:0.626517:0.965819:0.603419:0.965819:0.015197:0.004284:0.003618 The Management Accountant:@0.627196:0.977731:0.876926:0.977731:0.876926:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843 eyond Book-keeping” control. :@0.076923:0.258925:0.574014:0.258925:0.574014:0.243643:0.076923:0.243643:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.004885:0.007888:0.008666:0.009353:0.010674:0.009371:0.004885:0.010692:0.009353:0.009371:0.009353:0.005988:0.008810:0.008231:0.008250:0.009353:0.004848:0.010674:0.009371:0.008105:0.003835:0.017747:0.008105:0.009226:0.010547:0.005843:0.006965:0.009226:0.004704:0.004704:0.003835 is one of the seven missions of Indian Railways as :@0.076923:0.274900:0.492857:0.274900:0.492857:0.259618:0.076923:0.259618:0.005066:0.007327:0.003835:0.002786:0.009588:0.010909:0.008467:0.003835:0.002786:0.009588:0.007381:0.003835:0.002786:0.006205:0.010909:0.008467:0.006639:0.007327:0.008467:0.008883:0.008467:0.010909:0.006639:0.015432:0.005066:0.007327:0.007327:0.005066:0.009588:0.010909:0.007327:0.006639:0.009588:0.007381:0.006639:0.006205:0.010909:0.009588:0.005066:0.009588:0.010909:0.003835:0.002786:0.011506:0.009588:0.005066:0.004903:0.013605:0.009064:0.009588:0.007327:0.003835:0.002786:0.009588:0.006965:0.003835 depicted in the Rail budget 2016-17. In the National :@0.076923:0.290875:0.493020:0.290875:0.493020:0.275593:0.076923:0.275593:0.009389:0.008268:0.009389:0.004867:0.008268:0.006006:0.008268:0.009389:0.005066:0.004867:0.010710:0.005066:0.006006:0.010710:0.008268:0.005066:0.011307:0.009389:0.004867:0.004867:0.005066:0.009389:0.010710:0.009389:0.009046:0.008268:0.006006:0.005066:0.010710:0.010710:0.010710:0.010710:0.006006:0.010710:0.010710:0.004867:0.005066:0.006006:0.010710:0.005066:0.006006:0.010710:0.008268:0.005066:0.012971:0.009226:0.006006:0.004867:0.009389:0.010710:0.009389:0.004704:0.003835 Conference of Indian Railways held on 20th December :@0.076923:0.306850:0.492929:0.306850:0.492929:0.291567:0.076923:0.291567:0.010547:0.009226:0.010547:0.004885:0.008105:0.006965:0.008105:0.010547:0.008105:0.008105:0.003962:0.009226:0.007019:0.003962:0.005843:0.010547:0.009226:0.004704:0.009226:0.010547:0.003962:0.011144:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.006965:0.003962:0.010547:0.008105:0.004704:0.009226:0.003962:0.009226:0.010547:0.003962:0.010547:0.010547:0.005843:0.010547:0.003962:0.011687:0.008105:0.008105:0.008105:0.015070:0.009226:0.008105:0.006965:0.003835 2016, Minister of Railways Shri Suresh Prabhakar attribution to cost units on the basis of benefit received :@0.076923:0.322825:0.926904:0.322825:0.926904:0.307542:0.076923:0.307542:0.010909:0.010909:0.010909:0.010909:0.005066:0.006585:0.015432:0.005066:0.010909:0.005066:0.007327:0.006205:0.008467:0.007327:0.006585:0.009588:0.007381:0.006585:0.011506:0.009588:0.005066:0.004903:0.013605:0.009064:0.009588:0.007327:0.006585:0.009588:0.010909:0.007327:0.005066:0.006585:0.009588:0.010909:0.007327:0.008467:0.007327:0.010909:0.006585:0.010909:0.007164:0.009064:0.009588:0.010909:0.009588:0.009588:0.009588:0.006965:0.003835:0.017697:0.009064:0.005843:0.005843:0.006965:0.004704:0.009226:0.010547:0.005843:0.004704:0.009226:0.010547:0.003962:0.005843:0.009226:0.003980:0.008105:0.009226:0.006965:0.005843:0.003962:0.010547:0.010547:0.004704:0.005843:0.006965:0.003980:0.009226:0.010547:0.003962:0.005843:0.010547:0.008105:0.003980:0.009226:0.009226:0.006965:0.004704:0.006965:0.003962:0.009226:0.007019:0.003962:0.009226:0.008105:0.010547:0.008105:0.004613:0.004613:0.005843:0.003980:0.006965:0.008105:0.008105:0.008105:0.004360:0.008521:0.008105:0.009226:0.003835 Prabhu mentioned that accounting system is like :@0.076923:0.338800:0.492749:0.338800:0.492749:0.323517:0.076923:0.323517:0.011054:0.007309:0.009208:0.009733:0.011054:0.011054:0.007761:0.015576:0.008611:0.011054:0.006350:0.005210:0.009733:0.011054:0.008611:0.009733:0.007761:0.006350:0.011054:0.009570:0.006350:0.007761:0.009733:0.008611:0.008611:0.009733:0.011054:0.011054:0.006350:0.005210:0.011054:0.009733:0.007761:0.007472:0.009733:0.007472:0.006350:0.008611:0.015576:0.007761:0.005210:0.007472:0.007761:0.005210:0.005210:0.009190:0.008105:0.003835 a health card of an organization which reflects its assuring quality.’:@0.076923:0.354775:0.639580:0.354775:0.639580:0.339492:0.076923:0.339492:0.009624:0.006838:0.010945:0.008503:0.009624:0.005102:0.006241:0.010945:0.006838:0.008503:0.009624:0.007363:0.009624:0.006838:0.009624:0.004704:0.002714:0.006838:0.009624:0.010945:0.006838:0.009624:0.007363:0.009100:0.009624:0.010945:0.005102:0.007363:0.009462:0.006241:0.005102:0.009624:0.010945:0.006838:0.013641:0.010945:0.005102:0.008503:0.010945:0.006838:0.007363:0.008503:0.004613:0.005011:0.008503:0.008503:0.006241:0.007363:0.006838:0.005102:0.006241:0.006965:0.003835:0.017643:0.009226:0.006965:0.006965:0.010547:0.006965:0.004704:0.010547:0.009226:0.003835:0.009226:0.010547:0.009226:0.004704:0.004704:0.005843:0.006712:0.004071:0.004704 financial health and accounting reform is an integrated :@0.076923:0.370749:0.493110:0.370749:0.493110:0.355467:0.076923:0.355467:0.004613:0.004595:0.010511:0.009208:0.010511:0.008087:0.004686:0.009190:0.004686:0.003238:0.010529:0.008087:0.009190:0.004686:0.005825:0.010511:0.003238:0.009208:0.010511:0.009208:0.003238:0.009208:0.008087:0.008069:0.009208:0.010511:0.010529:0.005825:0.004668:0.010529:0.009208:0.003238:0.006947:0.008069:0.004686:0.009208:0.007092:0.015052:0.003238:0.004686:0.006947:0.003238:0.009208:0.010511:0.003238:0.004686:0.010511:0.005825:0.008069:0.009552:0.006784:0.009027:0.005825:0.008087:0.009226:0.003835 project on management accounting, cost accounting :@0.076923:0.386724:0.492694:0.386724:0.492694:0.371442:0.076923:0.371442:0.009389:0.007128:0.009389:0.004867:0.008268:0.008268:0.006006:0.005138:0.009389:0.010710:0.005138:0.015233:0.009389:0.010710:0.009226:0.009046:0.008268:0.015233:0.008268:0.010710:0.006006:0.005138:0.009389:0.008268:0.008268:0.009389:0.010710:0.010710:0.006006:0.004867:0.010710:0.009226:0.004867:0.005138:0.008268:0.009389:0.007128:0.006006:0.005138:0.009389:0.008268:0.008268:0.009389:0.010710:0.010710:0.006006:0.004867:0.010710:0.009226:0.003835 and management information systems. And, Indian 1970’s and 1980’s. During this time, the consortium for :@0.076923:0.402699:0.926995:0.402699:0.926995:0.387416:0.076923:0.387416:0.009498:0.010819:0.009498:0.005916:0.015341:0.009498:0.010819:0.009335:0.009154:0.008376:0.015341:0.008376:0.010819:0.006115:0.005916:0.004975:0.010819:0.004975:0.009498:0.007399:0.015341:0.009335:0.006115:0.004975:0.009498:0.010819:0.005916:0.007236:0.009498:0.007236:0.006115:0.008376:0.015341:0.007236:0.004975:0.005916:0.013080:0.010819:0.009498:0.004975:0.005916:0.006115:0.010819:0.009498:0.004975:0.009498:0.010547:0.003835:0.017950:0.010421:0.010421:0.010421:0.010421:0.004233:0.006838:0.003057:0.009100:0.010421:0.009100:0.003057:0.010421:0.010421:0.010421:0.010421:0.004233:0.006838:0.004577:0.003057:0.011560:0.010421:0.006838:0.004577:0.010421:0.009100:0.003057:0.005717:0.010421:0.004577:0.006838:0.003057:0.005717:0.004577:0.014943:0.007634:0.004577:0.003057:0.005717:0.010421:0.007978:0.003057:0.007978:0.009100:0.010421:0.006838:0.009100:0.007363:0.005717:0.004577:0.010421:0.014943:0.003057:0.004577:0.009100:0.006965:0.003835 Railways should adopt a cost centre and profit centre :@0.076923:0.418674:0.492694:0.418674:0.492694:0.403391:0.076923:0.403391:0.011289:0.009371:0.004848:0.004686:0.013387:0.008847:0.009371:0.007110:0.004975:0.007110:0.010692:0.009371:0.010692:0.004848:0.009371:0.004975:0.009371:0.009371:0.009371:0.009371:0.005988:0.004975:0.009371:0.004975:0.008250:0.009371:0.007110:0.005988:0.004975:0.008250:0.008250:0.010692:0.005988:0.007110:0.008250:0.004975:0.009371:0.010692:0.009371:0.004975:0.009371:0.007110:0.009371:0.004613:0.004758:0.005988:0.004975:0.008250:0.008250:0.010692:0.005988:0.007110:0.008105:0.003835 approach to ensure correct allocation and utilization of become known as Activity Based Costing. This model :@0.076923:0.434649:0.926705:0.434649:0.926705:0.419366:0.076923:0.419366:0.009064:0.009226:0.009226:0.006965:0.009226:0.009226:0.008105:0.010547:0.003600:0.005843:0.009226:0.003600:0.008105:0.010547:0.006965:0.010547:0.006965:0.008105:0.003600:0.008105:0.009226:0.007598:0.006965:0.008105:0.008105:0.005843:0.003600:0.009226:0.004704:0.004704:0.009226:0.008105:0.009064:0.005843:0.004704:0.009226:0.010547:0.003600:0.009226:0.010547:0.009226:0.003600:0.010547:0.005843:0.004704:0.004704:0.004704:0.006965:0.009064:0.005843:0.004704:0.009226:0.010547:0.003600:0.009226:0.004704:0.003835:0.017932:0.009371:0.008250:0.008250:0.009371:0.015215:0.008250:0.004993:0.009371:0.010692:0.009027:0.013912:0.010692:0.004993:0.009371:0.007110:0.004993:0.012953:0.008250:0.005988:0.004505:0.009371:0.004848:0.005988:0.009371:0.004993:0.010692:0.009371:0.007110:0.008250:0.009371:0.004993:0.010692:0.009371:0.007110:0.005988:0.004848:0.010692:0.009027:0.004848:0.004270:0.010692:0.010692:0.004848:0.007110:0.004993:0.015215:0.009371:0.009371:0.008250:0.004704:0.003835 resources. (Source: Press release of National conference :@0.076923:0.450624:0.492586:0.450624:0.492586:0.435341:0.076923:0.435341:0.006893:0.008032:0.006893:0.009154:0.010475:0.006893:0.008032:0.008032:0.006893:0.004631:0.003202:0.005771:0.009154:0.009154:0.010475:0.006893:0.008032:0.008032:0.004631:0.003202:0.010475:0.006893:0.008032:0.006893:0.006893:0.003202:0.006893:0.008032:0.004631:0.008032:0.009154:0.006893:0.008032:0.003202:0.009154:0.006947:0.003202:0.012736:0.008991:0.005771:0.004631:0.009154:0.010475:0.009154:0.004631:0.003202:0.008032:0.009154:0.010475:0.004812:0.008032:0.006893:0.008032:0.010475:0.008032:0.008105:0.003835 on accounting reforms). Indian Railway is a crown jewel focussed on discarding the deficiencies of traditional :@0.076923:0.466598:0.926886:0.466598:0.926886:0.451316:0.076923:0.451316:0.009100:0.010421:0.003094:0.009100:0.007978:0.007978:0.009100:0.010421:0.010421:0.005717:0.004577:0.010421:0.009100:0.003094:0.006838:0.007978:0.004577:0.009100:0.007001:0.014943:0.006838:0.005717:0.004577:0.003094:0.005717:0.010421:0.009100:0.004577:0.009100:0.010421:0.003094:0.011018:0.009100:0.004577:0.004414:0.013116:0.008575:0.009100:0.003075:0.004577:0.006838:0.003094:0.009100:0.003094:0.007978:0.006838:0.008756:0.013641:0.010421:0.003094:0.004577:0.007978:0.012935:0.007978:0.004704:0.003835:0.017914:0.004921:0.009444:0.008322:0.010764:0.007182:0.007182:0.008322:0.009444:0.005500:0.009444:0.010764:0.005500:0.009444:0.004921:0.007182:0.008322:0.009444:0.007182:0.009444:0.004921:0.010764:0.009444:0.005500:0.006061:0.010764:0.008322:0.005500:0.009444:0.008322:0.004613:0.004830:0.008322:0.004921:0.008322:0.010764:0.008322:0.004921:0.008322:0.007182:0.005500:0.009444:0.007236:0.005500:0.006061:0.007019:0.009444:0.009444:0.004921:0.006061:0.004921:0.009444:0.010764:0.009444:0.004704:0.003835 of India and makes Indian feel proud at global arena :@0.076923:0.482573:0.492712:0.482573:0.492712:0.467291:0.076923:0.467291:0.009389:0.007182:0.005138:0.006006:0.010710:0.009389:0.004867:0.009389:0.005138:0.009389:0.010710:0.009389:0.005138:0.015233:0.009389:0.008847:0.008268:0.007128:0.005138:0.006006:0.010710:0.009389:0.004867:0.009389:0.010710:0.005138:0.005047:0.008268:0.008268:0.004867:0.005138:0.009389:0.007128:0.009389:0.010710:0.009389:0.005138:0.009226:0.006006:0.005138:0.009046:0.004867:0.009389:0.009389:0.009389:0.004867:0.005138:0.009389:0.007128:0.008268:0.010710:0.009226:0.003835 as Indian rail network is the fourth longest network associated with different types of activities consumed. :@0.076923:0.498548:0.926561:0.498548:0.926561:0.483266:0.076923:0.483266:0.009462:0.007200:0.005681:0.006079:0.010782:0.009462:0.004939:0.009462:0.010782:0.005681:0.007037:0.009462:0.004939:0.004939:0.005681:0.010782:0.008340:0.006079:0.013297:0.009462:0.007200:0.009462:0.005681:0.004939:0.007200:0.005681:0.006079:0.010782:0.008340:0.005681:0.004939:0.009462:0.010782:0.007725:0.006079:0.010782:0.005681:0.004939:0.009462:0.010782:0.009118:0.008340:0.007200:0.006079:0.005681:0.010782:0.008340:0.006079:0.013297:0.009462:0.007200:0.009226:0.003835:0.018077:0.009281:0.007019:0.007019:0.009281:0.008159:0.004758:0.009118:0.005898:0.008159:0.009281:0.004668:0.013822:0.004758:0.005898:0.010601:0.004668:0.009281:0.004758:0.005445:0.004939:0.008159:0.007019:0.008159:0.010601:0.005898:0.004668:0.005898:0.009281:0.009281:0.008159:0.007019:0.004668:0.009281:0.007074:0.004668:0.009281:0.008159:0.005898:0.004414:0.009281:0.004758:0.005898:0.004758:0.008159:0.007019:0.004668:0.008159:0.009281:0.010601:0.007019:0.010601:0.015124:0.008159:0.009281:0.004704:0.003835 in the world with operating route length more than The focus is made on the activities performed during :@0.076923:0.514523:0.926814:0.514523:0.926814:0.499240:0.076923:0.499240:0.004957:0.010800:0.005771:0.006097:0.010800:0.008358:0.005771:0.013315:0.009480:0.007218:0.004957:0.009480:0.005771:0.014021:0.004957:0.006097:0.010800:0.005771:0.009480:0.009480:0.008358:0.007056:0.009317:0.006097:0.004957:0.010800:0.009480:0.005771:0.007218:0.009480:0.010800:0.006097:0.008358:0.005771:0.004957:0.008358:0.010800:0.009480:0.006097:0.010800:0.005771:0.015323:0.009480:0.007218:0.008358:0.005771:0.006097:0.010800:0.009480:0.010547:0.003835:0.017824:0.010728:0.010728:0.008286:0.005246:0.004885:0.009407:0.008286:0.010728:0.007146:0.005246:0.004885:0.007146:0.005246:0.015251:0.009407:0.009407:0.008286:0.005246:0.009407:0.010728:0.005246:0.006024:0.010728:0.008286:0.005246:0.009407:0.008286:0.006024:0.004541:0.009407:0.004885:0.006024:0.004885:0.008286:0.007146:0.005246:0.009407:0.008286:0.007146:0.004885:0.009407:0.007309:0.015251:0.008286:0.009407:0.005246:0.009407:0.010728:0.007146:0.004885:0.010728:0.009226:0.003835 65,000 km. The United States has the world’s longest the production or rendering of services. Activity based :@0.076923:0.530498:0.926886:0.530498:0.926886:0.515215:0.076923:0.515215:0.010656:0.010656:0.004812:0.010656:0.010656:0.010656:0.004704:0.009335:0.015178:0.004812:0.003980:0.010656:0.010656:0.008213:0.004704:0.011795:0.010656:0.004812:0.005952:0.008213:0.009335:0.004704:0.009335:0.005952:0.009172:0.005952:0.008213:0.007074:0.004704:0.010656:0.009335:0.007074:0.004704:0.005952:0.010656:0.008213:0.004704:0.013170:0.009335:0.007074:0.004812:0.009335:0.004469:0.007074:0.004704:0.004812:0.009335:0.010656:0.008991:0.008213:0.007074:0.005843:0.003835:0.017715:0.005843:0.010547:0.008105:0.004288:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.004704:0.009226:0.010547:0.004288:0.009226:0.006965:0.004288:0.006965:0.008105:0.010547:0.009226:0.008105:0.006965:0.004704:0.010547:0.009226:0.004288:0.009226:0.007019:0.004288:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.004704:0.004288:0.012809:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.004288:0.009226:0.009226:0.006965:0.008105:0.009226:0.003835 railway network (over 250,000km), followed by China costing is applied with an objective to identify non :@0.076923:0.546473:0.926904:0.546473:0.926904:0.531190:0.076923:0.531190:0.006802:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.004288:0.010547:0.008105:0.005843:0.013062:0.009226:0.006965:0.009226:0.004288:0.005843:0.008756:0.008521:0.008105:0.006965:0.004288:0.010547:0.010547:0.010547:0.004704:0.010547:0.010547:0.010547:0.009226:0.015070:0.005843:0.004704:0.004288:0.004704:0.009226:0.004704:0.004704:0.008883:0.013062:0.008105:0.009226:0.004288:0.008684:0.009226:0.004288:0.010547:0.010547:0.004704:0.010547:0.009226:0.003835:0.017842:0.008467:0.009588:0.007327:0.006205:0.005066:0.010909:0.009588:0.006603:0.005066:0.007327:0.006603:0.009425:0.009588:0.009588:0.005066:0.005066:0.008467:0.009588:0.006603:0.014129:0.005066:0.006205:0.010909:0.006603:0.009588:0.010909:0.006603:0.009588:0.009588:0.005066:0.008467:0.008467:0.006205:0.004722:0.008883:0.008467:0.006603:0.006205:0.009588:0.006603:0.005066:0.009588:0.008467:0.010909:0.006205:0.005066:0.005066:0.009588:0.006603:0.010909:0.009588:0.010547:0.003835 (100,000km) Russia (85,500) and India (65,000) :@0.076923:0.562448:0.492658:0.562448:0.492658:0.547165:0.076923:0.547165:0.006260:0.010963:0.010963:0.010963:0.005120:0.010963:0.010963:0.010963:0.009643:0.015486:0.006260:0.007092:0.011036:0.010963:0.007381:0.007381:0.005120:0.009643:0.007092:0.006260:0.010963:0.010963:0.005120:0.010963:0.010963:0.010963:0.006260:0.007092:0.009643:0.010963:0.009643:0.007092:0.006260:0.010963:0.009643:0.005120:0.009643:0.007092:0.006260:0.010963:0.010963:0.005120:0.010963:0.010963:0.010963:0.005843:0.003835 [Source: Railway-technology.com]. Indian Railways :@0.076923:0.578422:0.492568:0.578422:0.492568:0.563140:0.076923:0.563140:0.006187:0.009570:0.009570:0.010891:0.007309:0.008449:0.008449:0.005047:0.006531:0.011488:0.009570:0.005047:0.004885:0.013586:0.009046:0.009570:0.006187:0.006187:0.008449:0.008449:0.010891:0.010891:0.009570:0.005047:0.009226:0.009570:0.007056:0.005047:0.008449:0.009570:0.015414:0.006187:0.005047:0.006531:0.006187:0.010891:0.009570:0.005047:0.009570:0.010891:0.006531:0.011488:0.009570:0.005047:0.004885:0.013586:0.009046:0.009570:0.006965:0.003835 has been enlisted in the Guinness book of world records of non core activities. It enables to improve product :@0.076923:0.594397:0.926651:0.594397:0.926651:0.579115:0.076923:0.579115:0.010547:0.009226:0.006965:0.003293:0.009226:0.008105:0.008105:0.010547:0.003293:0.008105:0.010547:0.004704:0.004704:0.006965:0.005843:0.008105:0.009226:0.003293:0.004704:0.010547:0.003293:0.005843:0.010547:0.008105:0.003293:0.011687:0.010547:0.004704:0.010547:0.010547:0.008105:0.006965:0.006965:0.003293:0.009226:0.009226:0.009226:0.009226:0.003293:0.009226:0.007019:0.003293:0.013062:0.009226:0.006965:0.004704:0.009226:0.003293:0.006965:0.008105:0.008105:0.009226:0.006965:0.009226:0.006965:0.003835:0.017842:0.009480:0.007273:0.005807:0.010800:0.009480:0.010800:0.005807:0.008358:0.009480:0.007218:0.008358:0.005807:0.009480:0.008358:0.006097:0.004613:0.009480:0.004957:0.006097:0.004957:0.008358:0.007218:0.004957:0.005807:0.006097:0.006097:0.005807:0.008358:0.010800:0.008955:0.009480:0.004957:0.008358:0.007218:0.005807:0.006097:0.009480:0.005807:0.004957:0.015323:0.009480:0.007218:0.009009:0.008774:0.008358:0.005807:0.009480:0.007218:0.009480:0.009480:0.010800:0.008358:0.005843:0.003835 by offering the steepest rise in altitude in the space of costing. Here, the costs are first traced to activities and :@0.076923:0.610372:0.926977:0.610372:0.926977:0.595089:0.076923:0.595089:0.008828:0.009371:0.004939:0.009371:0.005536:0.005029:0.008250:0.007110:0.004848:0.010692:0.009371:0.004939:0.005988:0.010692:0.008250:0.004939:0.007110:0.005988:0.008250:0.008250:0.009371:0.008250:0.007110:0.005988:0.004939:0.007110:0.004848:0.007110:0.008250:0.004939:0.004848:0.010692:0.004939:0.009371:0.004848:0.005988:0.004848:0.005988:0.010692:0.009371:0.008250:0.004939:0.004848:0.010692:0.004939:0.005988:0.010692:0.008250:0.004939:0.007110:0.009371:0.009371:0.008250:0.008250:0.004939:0.009371:0.004704:0.003835:0.017950:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.008883:0.004704:0.004360:0.012809:0.008105:0.006965:0.007761:0.004704:0.004360:0.005843:0.010547:0.008105:0.004360:0.008105:0.009226:0.006965:0.005843:0.006965:0.004360:0.009226:0.006965:0.008105:0.004360:0.004613:0.004613:0.007327:0.006965:0.005843:0.004360:0.005843:0.006802:0.009226:0.008105:0.008105:0.009226:0.004360:0.005843:0.009226:0.004360:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.004360:0.009226:0.010547:0.009226:0.003835 96 kilometres. The railway station of capital of India, then to products or services. The cost of the product or :@0.076923:0.626347:0.926868:0.626347:0.926868:0.611064:0.076923:0.611064:0.010656:0.010656:0.004704:0.009335:0.004812:0.004812:0.009335:0.015178:0.008213:0.005952:0.007074:0.008213:0.007074:0.004812:0.003980:0.010656:0.010656:0.008213:0.004704:0.006911:0.009335:0.004812:0.004649:0.013351:0.008810:0.009335:0.004704:0.007074:0.005952:0.009172:0.005952:0.004812:0.009335:0.010656:0.004704:0.009335:0.007128:0.004704:0.008213:0.009172:0.009335:0.004812:0.005952:0.009335:0.004812:0.004704:0.009335:0.007128:0.004704:0.005952:0.010656:0.009335:0.004812:0.009335:0.004704:0.003835:0.018041:0.005843:0.010547:0.008105:0.010547:0.004071:0.005843:0.009226:0.004071:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.004071:0.009226:0.006965:0.004071:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.004704:0.003347:0.010547:0.010547:0.008105:0.004071:0.008105:0.009226:0.006965:0.005843:0.004071:0.009226:0.007019:0.004071:0.005843:0.010547:0.008105:0.004071:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.004071:0.009226:0.006965:0.003835 New Delhi has been entered in Guinness Book of world service will be computed in the following manner with :@0.076923:0.642322:0.926922:0.642322:0.926922:0.627039:0.076923:0.627039:0.012809:0.008105:0.013767:0.003908:0.011687:0.008105:0.004704:0.010547:0.004704:0.003908:0.010547:0.009226:0.006965:0.003908:0.009226:0.008105:0.008105:0.010547:0.003908:0.008105:0.010547:0.005843:0.008105:0.006965:0.008105:0.009226:0.003908:0.004704:0.010547:0.003908:0.011687:0.010547:0.004704:0.010547:0.010547:0.008105:0.006965:0.006965:0.003908:0.010547:0.009226:0.009226:0.009226:0.003908:0.009226:0.007019:0.003908:0.013062:0.009226:0.006965:0.004704:0.009226:0.003835:0.017914:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.004179:0.013767:0.004704:0.004704:0.004704:0.004179:0.009226:0.008105:0.004179:0.008105:0.009226:0.015070:0.009226:0.010547:0.005843:0.008105:0.009226:0.004179:0.004704:0.010547:0.004179:0.005843:0.010547:0.008105:0.004179:0.004704:0.009226:0.004704:0.004704:0.008883:0.013767:0.004704:0.010547:0.009226:0.004179:0.015070:0.009226:0.010547:0.010547:0.008105:0.006965:0.004179:0.013767:0.004704:0.005843:0.010547:0.003835 records for world’s largest route relay interlocking the help of activity based costing:@0.076923:0.658297:0.757263:0.658297:0.757263:0.643014:0.076923:0.643014:0.007381:0.008521:0.008521:0.009643:0.007381:0.009643:0.007381:0.003835:0.003130:0.005120:0.009643:0.007381:0.006983:0.013478:0.009643:0.007381:0.005120:0.009643:0.004776:0.007381:0.003835:0.003130:0.005120:0.009643:0.007381:0.009299:0.008521:0.007381:0.006260:0.006983:0.007381:0.009643:0.010963:0.006260:0.008521:0.006983:0.007381:0.008521:0.005120:0.009118:0.009643:0.003835:0.003130:0.005120:0.010963:0.006260:0.008521:0.007381:0.005120:0.009643:0.008521:0.009643:0.005120:0.010963:0.009226:0.003835:0.017589:0.005843:0.010547:0.008105:0.003835:0.010547:0.008105:0.004704:0.009226:0.003835:0.009226:0.007019:0.003835:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003835:0.009226:0.009226:0.006965:0.008105:0.009226:0.003835:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226 system. The Indian railway is also pursuing to build the :@0.510858:0.131127:0.926864:0.131127:0.926864:0.115844:0.510858:0.115844:0.006965:0.009226:0.006965:0.005843:0.008105:0.015070:0.004704:0.002768:0.010547:0.010547:0.008105:0.003492:0.005843:0.010547:0.009226:0.004704:0.009226:0.010547:0.003492:0.006802:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.003492:0.004704:0.006965:0.003492:0.009226:0.004704:0.006965:0.009226:0.003492:0.009226:0.010547:0.007327:0.006965:0.010547:0.004704:0.010547:0.009226:0.003492:0.005843:0.009226:0.003492:0.009226:0.010547:0.004704:0.004704:0.009226:0.003492:0.005843:0.010547:0.008105:0.003835 highest railway track in the world overtaking current :@0.510858:0.147102:0.926502:0.147102:0.926502:0.131819:0.510858:0.131819:0.010656:0.004812:0.009335:0.010656:0.008213:0.007074:0.005952:0.004722:0.006911:0.009335:0.004812:0.004649:0.013351:0.008810:0.009335:0.004722:0.005952:0.006911:0.009335:0.008213:0.009335:0.004722:0.004812:0.010656:0.004722:0.005952:0.010656:0.008213:0.004722:0.013170:0.009335:0.007074:0.004812:0.009335:0.004722:0.008865:0.008629:0.008213:0.007598:0.005952:0.009335:0.009335:0.004812:0.010656:0.009335:0.004722:0.008213:0.010656:0.007707:0.007074:0.008213:0.010656:0.005843:0.003835 record of Beijing-Lhasa Railway line. Cost reduction :@0.510858:0.163076:0.926719:0.163076:0.926719:0.147794:0.510858:0.147794:0.007200:0.008340:0.008340:0.009462:0.007200:0.009462:0.005663:0.009462:0.007255:0.005663:0.010782:0.008340:0.004939:0.004939:0.004939:0.010782:0.009462:0.006079:0.009462:0.010782:0.009462:0.007200:0.009462:0.005663:0.011379:0.009462:0.004939:0.004776:0.013478:0.008937:0.009462:0.005663:0.004939:0.004939:0.010782:0.007996:0.004939:0.005663:0.010782:0.009462:0.007200:0.006079:0.005663:0.007200:0.008340:0.009462:0.010782:0.008340:0.006079:0.004939:0.009462:0.010547:0.003835 and cost control stand imperative for all industries :@0.510858:0.179051:0.926683:0.179051:0.926683:0.163769:0.510858:0.163769:0.009588:0.010909:0.009588:0.006658:0.008467:0.009588:0.007327:0.006205:0.006658:0.008467:0.009588:0.010909:0.006205:0.007327:0.009588:0.005066:0.006658:0.007327:0.006205:0.009588:0.010909:0.009588:0.006658:0.005066:0.015432:0.009588:0.008467:0.007164:0.009425:0.006205:0.004722:0.008883:0.008467:0.006658:0.005066:0.009588:0.007327:0.006658:0.009588:0.005066:0.005066:0.006658:0.005066:0.010909:0.009588:0.010909:0.007327:0.006205:0.007327:0.005066:0.008467:0.006965:0.003835 irrespective of the nature of market like monopoly or :@0.510858:0.195026:0.927154:0.195026:0.927154:0.179743:0.510858:0.179743:0.004848:0.007743:0.007110:0.008250:0.007110:0.009371:0.008250:0.008250:0.005988:0.004505:0.008666:0.008250:0.004903:0.009371:0.007164:0.004903:0.005988:0.010692:0.008250:0.004903:0.010692:0.009208:0.005988:0.010692:0.007110:0.008250:0.004903:0.009371:0.007164:0.004903:0.015215:0.009371:0.007110:0.008828:0.008250:0.005988:0.004903:0.004848:0.004848:0.008828:0.008250:0.004903:0.015215:0.009371:0.010692:0.009371:0.009371:0.009371:0.004324:0.009371:0.004903:0.009371:0.006965:0.003835 perfect competition. This article provides the reader an :@0.510858:0.211001:0.926864:0.211001:0.926864:0.195718:0.510858:0.195718:0.009226:0.008105:0.006965:0.004885:0.008105:0.008105:0.005843:0.004197:0.008105:0.009226:0.015070:0.009226:0.008105:0.005843:0.004704:0.005843:0.004704:0.009226:0.010547:0.004704:0.003474:0.010547:0.010547:0.004704:0.006965:0.004197:0.009226:0.007490:0.005843:0.004704:0.008105:0.004704:0.008105:0.004197:0.009226:0.006965:0.008756:0.009226:0.004704:0.009226:0.008105:0.006965:0.004197:0.005843:0.010547:0.008105:0.004197:0.006965:0.008105:0.009226:0.009226:0.008105:0.006965:0.004197:0.009226:0.010547:0.003835 insight of activity based costing and application of ABC :@0.510858:0.226976:0.926991:0.226976:0.926991:0.211693:0.510858:0.211693:0.004704:0.010547:0.006965:0.004704:0.009226:0.010547:0.005843:0.003256:0.009226:0.007019:0.003256:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003256:0.009226:0.009226:0.006965:0.008105:0.009226:0.003256:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003256:0.009226:0.010547:0.009226:0.003256:0.009064:0.009226:0.009226:0.004704:0.004704:0.008105:0.009064:0.005843:0.004704:0.009226:0.010547:0.003256:0.009226:0.007019:0.003256:0.012809:0.010547:0.010547:0.003835 costing in Indian Railways as an effective tool for cost :@0.510858:0.242951:0.927154:0.242951:0.927154:0.227668:0.510858:0.227668:0.008213:0.009335:0.007074:0.005952:0.004812:0.010656:0.009335:0.004704:0.004812:0.010656:0.004704:0.005952:0.010656:0.009335:0.004812:0.009335:0.010656:0.004704:0.011253:0.009335:0.004812:0.004649:0.013351:0.008810:0.009335:0.007074:0.004704:0.009335:0.007074:0.004704:0.009335:0.010656:0.004704:0.008213:0.005500:0.004993:0.008213:0.008213:0.005952:0.004469:0.008629:0.008213:0.004704:0.005952:0.009335:0.009335:0.004812:0.004704:0.004812:0.009335:0.007074:0.004704:0.008213:0.009335:0.007074:0.005843:0.003835 Meaning of Activity Based Costing::@0.510855:0.292286:0.789370:0.292286:0.789370:0.274198:0.510855:0.274198:0.016260:0.009004:0.009745:0.010220:0.004806:0.010220:0.008757:0.004844:0.009973:0.006573:0.004844:0.011169:0.008472:0.006705:0.004806:0.008966:0.004806:0.006705:0.009137:0.004844:0.010809:0.009745:0.007921:0.009004:0.010353:0.004844:0.010942:0.009973:0.007921:0.006705:0.004806:0.010220:0.008757:0.005661 CIMA defines Activity Based Costing as, ‘cost :@0.526239:0.306850:0.926723:0.306850:0.926723:0.291567:0.526239:0.291567:0.011271:0.006567:0.015794:0.013532:0.009407:0.009950:0.008828:0.004613:0.005337:0.011271:0.008828:0.007689:0.009407:0.013532:0.008828:0.006567:0.005084:0.009950:0.005427:0.006567:0.009950:0.009407:0.011271:0.009950:0.007689:0.008828:0.009950:0.009407:0.011271:0.009950:0.007689:0.006567:0.005427:0.011271:0.009950:0.009407:0.009950:0.007689:0.005427:0.009407:0.005427:0.008828:0.009950:0.007689:0.005843:0.003835 from indirect activities e.g. ordering, setting up, and :@0.510862:0.338800:0.926669:0.338800:0.926669:0.323517:0.510862:0.323517:0.004939:0.007200:0.009462:0.015305:0.005681:0.004939:0.010782:0.009462:0.004939:0.007200:0.008340:0.008340:0.006079:0.005681:0.009462:0.008340:0.006079:0.004595:0.009462:0.004939:0.006079:0.004939:0.008340:0.007200:0.005681:0.007996:0.004939:0.009118:0.004939:0.005681:0.009462:0.007200:0.009462:0.008340:0.007200:0.004939:0.010782:0.009299:0.004939:0.005681:0.007200:0.008340:0.006079:0.006079:0.004939:0.010782:0.009462:0.005681:0.010782:0.009100:0.004939:0.005681:0.009462:0.010782:0.009226:0.003835 The concept of ABC was developed in the :@0.526239:0.370749:0.926741:0.370749:0.926741:0.355467:0.526239:0.355467:0.011578:0.011578:0.009136:0.011795:0.009136:0.010258:0.011578:0.009136:0.009136:0.010258:0.006875:0.011795:0.010258:0.004704:0.003347:0.011795:0.013840:0.011578:0.011578:0.011795:0.014274:0.010258:0.007996:0.011795:0.010258:0.009136:0.009552:0.009136:0.005735:0.010258:0.010258:0.009136:0.010258:0.011795:0.005735:0.011578:0.011795:0.006875:0.011578:0.008105:0.003835 manufacturing sector of the United States during the :@0.510862:0.386724:0.926687:0.386724:0.926687:0.371442:0.510862:0.371442:0.015197:0.009353:0.010529:0.010674:0.005011:0.009353:0.008231:0.005970:0.010674:0.007092:0.004848:0.010674:0.009353:0.004885:0.007092:0.008250:0.008231:0.005970:0.009353:0.007092:0.004885:0.009371:0.007146:0.004885:0.005970:0.010674:0.008231:0.004885:0.011832:0.010674:0.004830:0.005970:0.008231:0.009353:0.004885:0.009353:0.005970:0.009190:0.005970:0.008250:0.007092:0.004885:0.009353:0.010674:0.007092:0.004830:0.010692:0.009353:0.004885:0.005970:0.010674:0.008105:0.003835 advanced manufacturing (CAM) was formalized which :@0.510862:0.418674:0.926904:0.418674:0.926904:0.403391:0.510862:0.403391:0.009226:0.008883:0.008883:0.009226:0.010547:0.008105:0.008105:0.009226:0.003745:0.015070:0.009226:0.010384:0.010547:0.004885:0.009226:0.008105:0.005843:0.010547:0.006965:0.004704:0.010547:0.009226:0.003745:0.005843:0.010203:0.012809:0.015070:0.005843:0.003745:0.013243:0.009226:0.006965:0.003745:0.004704:0.009226:0.007128:0.015070:0.009226:0.004704:0.004704:0.007562:0.008105:0.009226:0.003745:0.013243:0.010547:0.004704:0.008105:0.010547:0.003835 was formulated by Robert Cooper and Kaplan which :@0.510862:0.450624:0.926922:0.450624:0.926922:0.435341:0.510862:0.435341:0.013460:0.009444:0.007182:0.005500:0.004921:0.009444:0.007345:0.015124:0.010764:0.004921:0.009281:0.006061:0.008322:0.009444:0.005500:0.008901:0.009444:0.005500:0.011018:0.009444:0.009444:0.008322:0.007707:0.006061:0.005500:0.010764:0.009444:0.009444:0.009444:0.008322:0.007182:0.005500:0.009444:0.010764:0.009444:0.005500:0.011560:0.009281:0.009444:0.004921:0.009444:0.010764:0.005500:0.013460:0.010764:0.004921:0.008322:0.010547:0.003835 costing system. ABC costing traces the indirect costs :@0.510862:0.482573:0.926542:0.482573:0.926542:0.467291:0.510862:0.467291:0.008304:0.009425:0.007164:0.006042:0.004903:0.010746:0.009425:0.005427:0.007164:0.009425:0.007164:0.006042:0.008304:0.015269:0.004903:0.005427:0.013008:0.010746:0.010746:0.005427:0.008304:0.009425:0.007164:0.006042:0.004903:0.010746:0.009425:0.005427:0.006061:0.007001:0.009425:0.008304:0.008304:0.007164:0.005427:0.006042:0.010746:0.008322:0.005427:0.004903:0.010746:0.009425:0.004903:0.007164:0.008304:0.008304:0.006042:0.005427:0.008304:0.009425:0.007164:0.006042:0.006965:0.003835 value adding activities in the manufacturing processes :@0.510862:0.562448:0.926959:0.562448:0.926959:0.547165:0.510862:0.547165:0.008883:0.009226:0.004704:0.010547:0.008105:0.004288:0.009226:0.009407:0.009226:0.004704:0.010547:0.009226:0.004288:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.004288:0.004704:0.010547:0.004288:0.005843:0.010547:0.008105:0.004288:0.015070:0.009226:0.010384:0.010547:0.004885:0.009226:0.008105:0.005843:0.010547:0.006965:0.004704:0.010547:0.009226:0.004288:0.009226:0.006965:0.009226:0.008105:0.008105:0.006965:0.006965:0.008105:0.006965:0.003835 or services provided and it can help in the elimination :@0.510862:0.578422:0.927121:0.578422:0.927121:0.563140:0.510862:0.563140:0.009281:0.007019:0.004649:0.007001:0.008159:0.007544:0.009281:0.004758:0.008159:0.008159:0.007019:0.004649:0.009281:0.007001:0.008810:0.009263:0.004758:0.009281:0.008159:0.009281:0.004649:0.009281:0.010601:0.009281:0.004649:0.004758:0.005898:0.004649:0.008159:0.009281:0.010601:0.004649:0.010583:0.008159:0.004758:0.009281:0.004649:0.004758:0.010601:0.004649:0.005898:0.010583:0.008159:0.004649:0.008159:0.004758:0.004758:0.015124:0.004758:0.010583:0.009118:0.005898:0.004740:0.009281:0.010547:0.003835 B:@0.168724:0.307052:0.336616:0.307052:0.336616:0.095551:0.168724:0.095551:0.167892 ":@0.056630:0.280592:0.194267:0.280592:0.194267:0.069090:0.056630:0.069090:0.137637 Direct material + direct :@0.276192:0.761661:0.446612:0.761661:0.446612:0.751414:0.276192:0.751414:0.012744:0.005030:0.005990:0.007928:0.007732:0.005030:0.004444:0.013526:0.007927:0.005030:0.007927:0.005795:0.005030:0.007732:0.005030:0.004387:0.010043:0.004444:0.008692:0.005030:0.005794:0.007927:0.007928:0.004835:0.004444 labour + direct expenses :@0.276192:0.772172:0.453358:0.772172:0.453358:0.761925:0.276192:0.761925:0.005030:0.007928:0.008887:0.008887:0.008692:0.005990:0.004444:0.010043:0.004444:0.008686:0.005030:0.005795:0.007927:0.007732:0.005030:0.004444:0.007927:0.008887:0.008692:0.007927:0.008887:0.006950:0.007732:0.006731:0.004444 Allocation of overheads :@0.518080:0.761661:0.692964:0.761661:0.692964:0.751414:0.518080:0.751414:0.012744:0.005030:0.005030:0.008887:0.007732:0.007927:0.004835:0.005030:0.008887:0.008887:0.004444:0.008692:0.005990:0.004444:0.008887:0.008692:0.007927:0.005990:0.008887:0.007732:0.007928:0.008887:0.006950:0.004444 with the help of cost drivers :@0.518080:0.771918:0.720748:0.771918:0.720748:0.761671:0.518080:0.761671:0.012744:0.005030:0.005030:0.008887:0.004248:0.005030:0.008887:0.007928:0.004444:0.008692:0.007928:0.005030:0.008887:0.004248:0.008887:0.005990:0.004444:0.007732:0.008887:0.006950:0.004835:0.004444:0.008887:0.005794:0.005030:0.008692:0.007928:0.005794:0.006916:0.004444 to activities :@0.518080:0.782174:0.604634:0.782174:0.604634:0.771927:0.518080:0.771927:0.005030:0.008887:0.004444:0.007928:0.007732:0.005030:0.005030:0.008692:0.004835:0.005030:0.004835:0.007927:0.006711:0.004444 Cost of :@0.456835:0.862530:0.513056:0.862530:0.513056:0.852283:0.456835:0.852283:0.011785:0.008887:0.006950:0.005030:0.004444:0.008692:0.005990:0.004444 Activities :@0.456835:0.872871:0.530058:0.872871:0.530058:0.862624:0.456835:0.862624:0.012744:0.007928:0.005030:0.005030:0.008692:0.005030:0.004835:0.005030:0.007732:0.006728:0.004444 Cost of product/service :@0.405251:0.910082:0.574881:0.910082:0.574881:0.899835:0.405251:0.899835:0.011785:0.008887:0.006950:0.005030:0.004443:0.008692:0.005990:0.004444:0.008887:0.005990:0.008692:0.008887:0.008887:0.007732:0.005030:0.005030:0.006754:0.007928:0.005990:0.008692:0.005030:0.007732:0.007705:0.004444 Figure 1: Cost determination with Activity Based Costing:@0.256410:0.681237:0.736731:0.681237:0.736731:0.665808:0.256410:0.665808:0.010185:0.005663:0.009805:0.011488:0.008123:0.009425:0.004034:0.011307:0.004903:0.004034:0.012067:0.010366:0.008105:0.006965:0.004034:0.010746:0.009425:0.006965:0.009425:0.008738:0.016210:0.005663:0.011687:0.009986:0.006965:0.005663:0.010366:0.011687:0.004034:0.015070:0.005663:0.006965:0.011687:0.004034:0.012628:0.009226:0.006965:0.005500:0.009425:0.005663:0.006965:0.009226:0.004034:0.012248:0.009986:0.008105:0.009425:0.010746:0.004034:0.012067:0.010366:0.008105:0.006965:0.005663:0.011687:0.009805