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
36:@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
Feasibility analysis of Activity Based Costing Model for :@0.076923:0.127026:0.493812:0.127026:0.493812:0.110598:0.076923:0.110598:0.008713:0.008509:0.008954:0.007674:0.004226:0.009677:0.004226:0.004245:0.004226:0.006154:0.008434:0.005265:0.008954:0.009602:0.008954:0.004245:0.008434:0.007674:0.004226:0.007674:0.005265:0.009399:0.005913:0.005265:0.010270:0.007953:0.006154:0.004226:0.008175:0.004226:0.006154:0.008434:0.005265:0.010159:0.008954:0.007674:0.008509:0.009677:0.005265:0.010678:0.009399:0.007674:0.006154:0.004226:0.009602:0.008472:0.005265:0.015590:0.009399:0.009677:0.008509:0.004245:0.005265:0.005913:0.009399:0.006099:0.004319
Railways::@0.076923:0.143001:0.143535:0.143001:0.143535:0.126573:0.076923:0.126573:0.009751:0.008629:0.004016:0.004034:0.011886:0.008358:0.008123:0.007381:0.004432
The application of activity based costing can bring the :@0.076923:0.163076:0.493020:0.163076:0.493020:0.147793:0.076923:0.147793:0.010547:0.010547:0.008105:0.004432:0.009064:0.009226:0.009226:0.004704:0.004704:0.008105:0.009064:0.005843:0.004704:0.009226:0.010547:0.004432:0.009226:0.007019:0.004432:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.004432:0.009226:0.009226:0.006965:0.008105:0.009226:0.004432:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.004432:0.008105:0.009226:0.010547:0.004432:0.009226:0.006965:0.004704:0.010547:0.009226:0.004432:0.005843:0.010547:0.008105:0.003835
following advantages to Indian railways::@0.076923:0.179050:0.381633:0.179050:0.381633:0.163768:0.076923:0.163768:0.004704:0.009226:0.004704:0.004704:0.008883:0.013767:0.004704:0.010547:0.009226:0.003835:0.009226:0.008883:0.008883:0.009226:0.010547:0.005843:0.009064:0.008883:0.008105:0.006965:0.003835:0.005843:0.009226:0.003835:0.005843:0.010547:0.009226:0.004704:0.009226:0.010547:0.003835:0.006802:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.006965:0.004704
l:@0.076923:0.193543:0.089587:0.193543:0.089587:0.184187:0.076923:0.184187:0.012664
The cost can be viewed not in terms of aggregate :@0.093960:0.195026:0.492870:0.195026:0.492870:0.179743:0.093960:0.179743:0.010819:0.010819:0.008376:0.005916:0.008376:0.009498:0.007236:0.006115:0.005916:0.008376:0.009498:0.010819:0.005916:0.009498:0.008376:0.005934:0.009498:0.004975:0.008376:0.013333:0.008376:0.009498:0.005916:0.010819:0.009498:0.006115:0.005916:0.004975:0.010819:0.005916:0.006115:0.008376:0.007399:0.015341:0.007236:0.005916:0.009498:0.007291:0.005916:0.009335:0.009154:0.009842:0.007236:0.008376:0.008973:0.009335:0.006115:0.008105:0.003835
value rather it can be viewed in exhaustive form for :@0.097433:0.211001:0.492978:0.211001:0.492978:0.195718:0.097433:0.195718:0.008883:0.009226:0.004704:0.010547:0.008105:0.004595:0.006802:0.009064:0.005843:0.010547:0.008105:0.006965:0.004595:0.004704:0.005843:0.004595:0.008105:0.009226:0.010547:0.004595:0.009226:0.008105:0.004595:0.009226:0.004704:0.008105:0.013062:0.008105:0.009226:0.004595:0.004704:0.010547:0.004595:0.007761:0.009226:0.010547:0.009226:0.010547:0.006965:0.005843:0.004360:0.008521:0.008105:0.004595:0.004704:0.009226:0.007128:0.015070:0.004595:0.004704:0.009226:0.006965:0.003835
each activity.:@0.097433:0.226976:0.195976:0.226976:0.195976:0.211693:0.097433:0.211693:0.008105:0.009226:0.008105:0.010547:0.003835:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.006712:0.004704
l:@0.076923:0.241468:0.089587:0.241468:0.089587:0.232112:0.076923:0.232112:0.012664
The activities bearing more cost can be identified and :@0.092152:0.242951:0.492925:0.242951:0.492925:0.227668:0.092152:0.227668:0.010547:0.010547:0.008105:0.003654:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.003654:0.009226:0.008105:0.009226:0.006965:0.004704:0.010547:0.009226:0.003654:0.015070:0.009226:0.006965:0.008105:0.003654:0.008105:0.009226:0.006965:0.005843:0.003673:0.008105:0.009226:0.010547:0.003654:0.009226:0.008105:0.003654:0.004704:0.009226:0.008105:0.010547:0.005843:0.004704:0.004613:0.004613:0.008105:0.009226:0.003654:0.009226:0.010547:0.009226:0.003835
the activity based management system for the cost :@0.097434:0.258925:0.492925:0.258925:0.492925:0.243643:0.097434:0.243643:0.005970:0.010692:0.008231:0.004885:0.009353:0.008250:0.005970:0.004487:0.009371:0.004830:0.005988:0.009353:0.004885:0.009353:0.009353:0.007110:0.008231:0.009371:0.004885:0.015197:0.009371:0.010674:0.009208:0.009009:0.008250:0.015197:0.008250:0.010674:0.005988:0.004885:0.007092:0.009371:0.007092:0.005988:0.008231:0.015215:0.004885:0.004830:0.009371:0.007092:0.004885:0.005970:0.010674:0.008250:0.004885:0.008250:0.009353:0.007110:0.005843:0.003835
control can be applied for that activity.:@0.097434:0.274900:0.385446:0.274900:0.385446:0.259618:0.097434:0.259618:0.008105:0.009226:0.010547:0.005843:0.006965:0.009226:0.004704:0.003835:0.008105:0.009226:0.010547:0.003835:0.009226:0.008105:0.003835:0.009064:0.009226:0.009226:0.004704:0.004704:0.008105:0.009226:0.003835:0.004704:0.009226:0.006965:0.003835:0.005843:0.010547:0.009064:0.005843:0.003835:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.006712:0.004704
l:@0.076923:0.289392:0.089587:0.289392:0.089587:0.280036:0.076923:0.280036:0.012664
Activity Based Costing helps to identify the value :@0.094165:0.290875:0.493093:0.290875:0.493093:0.275593:0.094165:0.275593:0.013116:0.008412:0.006151:0.004668:0.009534:0.005011:0.006151:0.009534:0.006187:0.010855:0.009534:0.007273:0.008412:0.009534:0.006187:0.010855:0.009534:0.007273:0.006151:0.005011:0.010855:0.009534:0.006187:0.010855:0.008412:0.005011:0.009534:0.007273:0.006187:0.006151:0.009534:0.006187:0.005011:0.009534:0.008412:0.010855:0.006151:0.005011:0.005011:0.009534:0.006169:0.006151:0.010855:0.008412:0.006187:0.009190:0.009534:0.005011:0.010855:0.008105:0.003835
adding and non value adding services. The focus can :@0.097440:0.306850:0.493057:0.306850:0.493057:0.291567:0.097440:0.291567:0.009226:0.009407:0.009226:0.004704:0.010547:0.009226:0.003256:0.009226:0.010547:0.009226:0.003256:0.010547:0.009226:0.010547:0.003256:0.008883:0.009226:0.004704:0.010547:0.008105:0.003256:0.009226:0.009407:0.009226:0.004704:0.010547:0.009226:0.003256:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.004704:0.002533:0.010547:0.010547:0.008105:0.003256:0.004704:0.009226:0.008105:0.010547:0.006965:0.003256:0.008105:0.009226:0.010547:0.003835
be made on value adding services and the expenses :@0.097440:0.322825:0.493238:0.322825:0.493238:0.307542:0.097440:0.307542:0.009281:0.008159:0.004649:0.015124:0.009281:0.009281:0.008159:0.004649:0.009281:0.010601:0.004649:0.008937:0.009281:0.004758:0.010601:0.008159:0.004649:0.009281:0.009462:0.009281:0.004758:0.010601:0.009281:0.004649:0.007019:0.008159:0.007544:0.009281:0.004758:0.008159:0.008159:0.007019:0.004649:0.009281:0.010601:0.009281:0.004649:0.005898:0.010601:0.008159:0.004649:0.007815:0.009281:0.009281:0.008159:0.010601:0.007019:0.008159:0.006965:0.003835
on non value adding services can be eliminated. :@0.097440:0.338800:0.493184:0.338800:0.493184:0.323517:0.097440:0.323517:0.009570:0.010891:0.006422:0.010891:0.009570:0.010891:0.006422:0.009226:0.009570:0.005047:0.010891:0.008449:0.006422:0.009570:0.009751:0.009570:0.005047:0.010891:0.009570:0.006422:0.007309:0.008449:0.007833:0.009570:0.005047:0.008449:0.008449:0.007309:0.006422:0.008449:0.009570:0.010891:0.006422:0.009570:0.008449:0.006422:0.008449:0.005047:0.005047:0.015414:0.005047:0.010891:0.009407:0.006187:0.008449:0.009570:0.004704:0.003835
For, example, in the passenger transport activity, :@0.097440:0.354775:0.492641:0.354775:0.492641:0.339492:0.097440:0.339492:0.009009:0.009534:0.005843:0.005011:0.006241:0.008069:0.009534:0.009534:0.015377:0.009534:0.005011:0.008069:0.005011:0.006260:0.005011:0.010855:0.006241:0.006151:0.010855:0.008412:0.006260:0.009534:0.009534:0.007273:0.007273:0.008412:0.010855:0.009190:0.008412:0.007273:0.006241:0.006151:0.007110:0.009534:0.010855:0.007273:0.009534:0.009534:0.007797:0.006151:0.006241:0.009534:0.008412:0.006151:0.004668:0.009534:0.005011:0.006151:0.007200:0.004704:0.003835
the food services, and cleanliness is value adding :@0.097440:0.370749:0.492732:0.370749:0.492732:0.355467:0.097440:0.355467:0.006115:0.010819:0.008376:0.005952:0.004975:0.009498:0.009498:0.009498:0.005952:0.007236:0.008376:0.007761:0.009498:0.004975:0.008376:0.008376:0.007236:0.004975:0.005952:0.009498:0.010819:0.009498:0.005952:0.008376:0.004975:0.008376:0.009498:0.010819:0.004975:0.004975:0.010819:0.008376:0.007236:0.007236:0.005952:0.004975:0.007236:0.005952:0.009154:0.009498:0.004975:0.010819:0.008376:0.005952:0.009498:0.009679:0.009498:0.004975:0.010819:0.009226:0.003835
activities. However, the ticket examination by train :@0.097440:0.386724:0.492732:0.386724:0.492732:0.371442:0.097440:0.371442:0.009335:0.008213:0.005952:0.004469:0.009335:0.004812:0.005952:0.004812:0.008213:0.007074:0.004812:0.004722:0.012917:0.008991:0.013170:0.008213:0.008629:0.008213:0.005644:0.004812:0.004722:0.005952:0.010656:0.008213:0.004722:0.005952:0.004812:0.008213:0.008792:0.008213:0.005952:0.004722:0.007870:0.009335:0.009335:0.015178:0.004812:0.010656:0.009172:0.005952:0.004812:0.009335:0.010656:0.004722:0.008792:0.009335:0.004722:0.005952:0.006911:0.009335:0.004812:0.010547:0.003835
ticket examiner (TTE) is done twice or thrice and  products and services fairly and suitably. However, it can :@0.097440:0.402699:0.927248:0.402699:0.927248:0.387416:0.097440:0.387416:0.006115:0.004975:0.008376:0.008955:0.008376:0.006115:0.005898:0.008032:0.009498:0.009498:0.015341:0.004975:0.010819:0.008376:0.007236:0.005898:0.006115:0.010819:0.010819:0.009498:0.006115:0.005898:0.004975:0.007236:0.005898:0.009498:0.009498:0.010819:0.008376:0.005898:0.006115:0.014039:0.004975:0.008376:0.008376:0.005898:0.009498:0.007236:0.005898:0.006115:0.010819:0.007236:0.004975:0.008376:0.008376:0.005898:0.009498:0.010819:0.009226:0.003835:0.017895:0.009118:0.006857:0.009118:0.009118:0.010439:0.007996:0.005735:0.006857:0.003148:0.009118:0.010439:0.009118:0.003148:0.006857:0.007996:0.007381:0.009118:0.004595:0.007996:0.007996:0.006857:0.003148:0.004776:0.009118:0.004595:0.006857:0.004071:0.009118:0.003148:0.009118:0.010439:0.009118:0.003148:0.006857:0.010439:0.004595:0.005735:0.008593:0.009118:0.004071:0.006603:0.004595:0.003148:0.012700:0.008774:0.012953:0.007996:0.008412:0.007996:0.005427:0.004595:0.003148:0.004595:0.005735:0.003148:0.007996:0.009118:0.010547:0.003835
ticket checking by two or three TTE can be avoided.  be effectively implemented with the collective effort of :@0.097440:0.418674:0.926651:0.418674:0.926651:0.403391:0.097440:0.403391:0.005880:0.004740:0.008141:0.008720:0.008141:0.005880:0.004631:0.008141:0.010583:0.008141:0.008141:0.009263:0.004740:0.010583:0.009263:0.004631:0.008720:0.009263:0.004631:0.005880:0.013098:0.009263:0.004631:0.009263:0.007001:0.004631:0.005880:0.010583:0.007001:0.008141:0.008141:0.003908:0.010583:0.010583:0.009263:0.004631:0.008141:0.009263:0.010583:0.004631:0.009263:0.008141:0.004631:0.008557:0.008557:0.009263:0.004740:0.009263:0.008141:0.009263:0.004704:0.003835:0.017732:0.009317:0.008195:0.004704:0.008195:0.005482:0.004975:0.008195:0.008195:0.005934:0.004450:0.008611:0.008195:0.004270:0.009317:0.004704:0.004794:0.015160:0.009317:0.004794:0.008195:0.015160:0.008195:0.010638:0.005934:0.008195:0.009317:0.004704:0.013858:0.004794:0.005934:0.010638:0.004704:0.005934:0.010638:0.008195:0.004704:0.008195:0.009317:0.004794:0.004794:0.008195:0.008195:0.005934:0.004450:0.008611:0.008195:0.004704:0.008195:0.005482:0.004794:0.009317:0.007580:0.005934:0.004704:0.009317:0.004704:0.003835
This  is  non-value  adding activities  and expenses  employees by imparting training. The working system :@0.097440:0.434649:0.927194:0.434649:0.927194:0.419366:0.097440:0.419366:0.010909:0.010909:0.005066:0.007327:0.003835:0.002750:0.005066:0.007327:0.003835:0.002750:0.010909:0.009588:0.010909:0.006205:0.009245:0.009588:0.005066:0.010909:0.008467:0.003835:0.002750:0.009588:0.009769:0.009588:0.005066:0.010909:0.009588:0.006603:0.009588:0.008467:0.006205:0.004722:0.009588:0.005066:0.006205:0.005066:0.008467:0.007327:0.003835:0.002750:0.009588:0.010909:0.009588:0.006603:0.008123:0.009588:0.009588:0.008467:0.010909:0.007327:0.008467:0.006965:0.003835:0.017823:0.008177:0.015142:0.009299:0.004776:0.009064:0.008593:0.008177:0.008177:0.007037:0.004668:0.008756:0.009299:0.004668:0.004776:0.015142:0.009299:0.009299:0.007562:0.005916:0.004776:0.010620:0.009299:0.004668:0.005916:0.006875:0.009299:0.004776:0.010620:0.004776:0.010620:0.008955:0.004776:0.003944:0.010620:0.010620:0.008177:0.004668:0.013134:0.009299:0.007037:0.009299:0.004776:0.010620:0.009299:0.004668:0.007037:0.009299:0.007037:0.005916:0.008177:0.015070:0.003835
incurred on two or more train ticket examiners can :@0.097440:0.450624:0.492659:0.450624:0.492659:0.435341:0.097440:0.435341:0.004704:0.010547:0.008105:0.010547:0.007598:0.006965:0.008105:0.009226:0.004613:0.009226:0.010547:0.004613:0.005843:0.013062:0.009226:0.004613:0.009226:0.006965:0.004613:0.015070:0.009226:0.006965:0.008105:0.004613:0.005843:0.006802:0.009226:0.004704:0.010547:0.004613:0.005843:0.004704:0.008105:0.008684:0.008105:0.005843:0.004613:0.007761:0.009226:0.009226:0.015070:0.004704:0.010547:0.008105:0.007327:0.006965:0.004613:0.008105:0.009226:0.010547:0.003835
be saved. The train ticketing examination should be :@0.097440:0.466598:0.492768:0.466598:0.492768:0.451316:0.097440:0.451316:0.009226:0.008105:0.004613:0.006965:0.008521:0.008521:0.008105:0.009226:0.004704:0.003890:0.010547:0.010547:0.008105:0.004613:0.005843:0.006802:0.009226:0.004704:0.010547:0.004613:0.005843:0.004704:0.008105:0.008684:0.008105:0.005843:0.004704:0.010547:0.009226:0.004613:0.007761:0.009226:0.009226:0.015070:0.004704:0.010547:0.009064:0.005843:0.004704:0.009226:0.010547:0.004613:0.006965:0.010547:0.009226:0.010547:0.004704:0.009226:0.004613:0.009226:0.008105:0.003835
strictly followed at once. The rationale behind activity  on passenger operation of Indian Railways for the year :@0.097440:0.482573:0.926922:0.482573:0.926922:0.467291:0.097440:0.467291:0.006857:0.005735:0.006857:0.004595:0.007996:0.005735:0.004071:0.009118:0.003148:0.004595:0.009118:0.004595:0.004577:0.008774:0.012953:0.007996:0.009118:0.003148:0.008955:0.005735:0.003148:0.009118:0.010439:0.007996:0.007653:0.004595:0.002424:0.010439:0.010439:0.007996:0.003148:0.006694:0.008955:0.005735:0.004595:0.009118:0.010439:0.009118:0.004595:0.007978:0.003148:0.009100:0.007996:0.010439:0.004595:0.010439:0.009118:0.003148:0.009118:0.007996:0.005735:0.004251:0.009118:0.004595:0.005735:0.009226:0.003835:0.017533:0.009226:0.010547:0.004052:0.009226:0.009226:0.006965:0.006965:0.008105:0.010547:0.008883:0.008105:0.006965:0.004052:0.009226:0.009226:0.008105:0.006802:0.009064:0.005843:0.004704:0.009226:0.010547:0.004052:0.009226:0.007019:0.004052:0.005843:0.010547:0.009226:0.004704:0.009226:0.010547:0.004052:0.011144:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.006965:0.004052:0.004704:0.009226:0.006965:0.004052:0.005843:0.010547:0.008105:0.004052:0.008521:0.008105:0.009226:0.006965:0.003835
based costing is that the attention can be focused on  2017-18 has been budgeted as is Rs 77,000 crore while :@0.097440:0.498548:0.926814:0.498548:0.926814:0.483266:0.097440:0.483266:0.009226:0.009226:0.006965:0.008105:0.009226:0.003926:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003926:0.004704:0.006965:0.003926:0.005843:0.010547:0.009064:0.005843:0.003926:0.005843:0.010547:0.008105:0.003926:0.009064:0.005843:0.005843:0.008105:0.010547:0.005843:0.004704:0.009226:0.010547:0.003926:0.008105:0.009226:0.010547:0.003926:0.009226:0.008105:0.003926:0.004704:0.009226:0.008105:0.010547:0.006965:0.008105:0.009226:0.003926:0.009226:0.010547:0.003835:0.017841:0.010493:0.010493:0.010493:0.010493:0.005789:0.010493:0.010493:0.003202:0.010493:0.009172:0.006911:0.003202:0.009172:0.008051:0.008051:0.010493:0.003202:0.009172:0.010493:0.009172:0.008828:0.008051:0.005789:0.008051:0.009172:0.003202:0.009172:0.006911:0.003202:0.004649:0.006911:0.003202:0.011633:0.006911:0.003202:0.010493:0.010493:0.004649:0.010493:0.010493:0.010493:0.003202:0.008051:0.006911:0.009172:0.006911:0.008051:0.003202:0.013188:0.010493:0.004649:0.004649:0.008105:0.003835
the value adding activities services while non value :@0.097440:0.514523:0.492623:0.514523:0.492623:0.499240:0.097440:0.499240:0.005862:0.010565:0.008123:0.004631:0.008901:0.009245:0.004722:0.010565:0.008123:0.004631:0.009245:0.009425:0.009245:0.004722:0.010565:0.009245:0.004631:0.009245:0.008123:0.005862:0.004378:0.009245:0.004722:0.005862:0.004722:0.008123:0.006983:0.004631:0.006983:0.008123:0.007508:0.009245:0.004722:0.008123:0.008123:0.006983:0.004631:0.013261:0.010565:0.004722:0.004722:0.008123:0.004631:0.010565:0.009245:0.010565:0.004631:0.008901:0.009245:0.004722:0.010565:0.008105:0.003835
adding activities can be eliminated in the future.:@0.097440:0.530498:0.459806:0.530498:0.459806:0.515215:0.097440:0.515215:0.009226:0.009407:0.009226:0.004704:0.010547:0.009226:0.003835:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.003835:0.008105:0.009226:0.010547:0.003835:0.009226:0.008105:0.003835:0.008105:0.004704:0.004704:0.015070:0.004704:0.010547:0.009064:0.005843:0.008105:0.009226:0.003835:0.004704:0.010547:0.003835:0.005843:0.010547:0.008105:0.003835:0.004704:0.010547:0.005843:0.010547:0.006965:0.007761:0.004704
l:@0.076923:0.544990:0.089587:0.544990:0.089587:0.535634:0.076923:0.535634:0.012664
Activity based costing approach acts as a more  should be efficiently administered to convert it into :@0.095184:0.546473:0.926651:0.546473:0.926651:0.531190:0.095184:0.531190:0.013279:0.008575:0.006314:0.004830:0.009697:0.005174:0.006314:0.009697:0.007435:0.009697:0.009697:0.007435:0.008575:0.009697:0.007435:0.008575:0.009697:0.007435:0.006314:0.005174:0.011018:0.009697:0.007435:0.009534:0.009697:0.009697:0.007435:0.009697:0.009697:0.008575:0.011018:0.007435:0.009697:0.008575:0.006314:0.007435:0.007435:0.009697:0.007435:0.007435:0.009697:0.007435:0.015540:0.009697:0.007435:0.008105:0.003835:0.017925:0.007291:0.010873:0.009552:0.010873:0.005029:0.009552:0.006368:0.009552:0.008430:0.006368:0.008430:0.005029:0.004613:0.004939:0.008430:0.005029:0.008430:0.010873:0.006169:0.004505:0.009552:0.006368:0.009552:0.009552:0.015396:0.005029:0.010873:0.005029:0.007291:0.006169:0.008430:0.007291:0.008430:0.009552:0.006368:0.006169:0.009552:0.006368:0.008430:0.009552:0.010167:0.008847:0.008430:0.007815:0.006169:0.006368:0.005029:0.006169:0.006368:0.005029:0.010873:0.006169:0.009226:0.003835
suitable costing system for service companies  profit else the loss will reel off to the public at large in :@0.097428:0.562448:0.926705:0.562448:0.926705:0.547165:0.097428:0.547165:0.007634:0.011217:0.005373:0.006513:0.009371:0.009896:0.005373:0.008774:0.009009:0.008774:0.009896:0.007634:0.006513:0.005373:0.011217:0.009896:0.009009:0.007634:0.009896:0.007634:0.006513:0.008774:0.015739:0.009009:0.005373:0.009896:0.007634:0.009009:0.007634:0.008774:0.008159:0.009896:0.005373:0.008774:0.008774:0.009009:0.008774:0.009896:0.015739:0.009896:0.009896:0.011217:0.005373:0.008774:0.006965:0.003835:0.018088:0.009299:0.007056:0.009299:0.004613:0.004686:0.005934:0.004686:0.008177:0.004776:0.007056:0.008177:0.004686:0.005934:0.010620:0.008177:0.004686:0.004794:0.009299:0.007037:0.007037:0.004686:0.013840:0.004776:0.004794:0.004776:0.004686:0.007037:0.008195:0.008177:0.004776:0.004686:0.009299:0.005464:0.007092:0.004686:0.005916:0.009299:0.004686:0.005934:0.010620:0.008177:0.004686:0.009299:0.010620:0.009299:0.004794:0.004776:0.008177:0.004686:0.009154:0.005916:0.004686:0.004776:0.009299:0.007037:0.008973:0.008177:0.004686:0.004794:0.010547:0.003835
providing services at large scale. :@0.097428:0.578422:0.343106:0.578422:0.343106:0.563140:0.097428:0.563140:0.009226:0.006965:0.008756:0.009226:0.004704:0.009226:0.004704:0.010547:0.009226:0.003835:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.003835:0.009064:0.005843:0.003835:0.004704:0.009226:0.006965:0.008883:0.008105:0.003835:0.006965:0.008105:0.009226:0.004704:0.007761:0.004704:0.003835
l:@0.076923:0.592914:0.089587:0.592914:0.089587:0.583558:0.076923:0.583558:0.012664
It helps to determine appropriate costing.:@0.092271:0.594397:0.401178:0.594397:0.401178:0.579115:0.092271:0.579115:0.005843:0.005843:0.003835:0.010547:0.008105:0.004704:0.009226:0.006965:0.003835:0.005843:0.009226:0.003835:0.009226:0.008105:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.008105:0.003835:0.009064:0.009226:0.009226:0.006965:0.009226:0.009226:0.006965:0.004704:0.009064:0.005843:0.008105:0.003835:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.008883:0.004704
l:@0.076923:0.608889:0.089587:0.608889:0.089587:0.599533:0.076923:0.599533:0.012664
The appropriate  costing  method  will  pass  on the  for the crown of our country. Activity Based costing :@0.094530:0.610372:0.926778:0.610372:0.926778:0.595089:0.094530:0.595089:0.010909:0.010909:0.008467:0.006639:0.009425:0.009588:0.009588:0.007327:0.009588:0.009588:0.007327:0.005066:0.009425:0.006205:0.008467:0.003835:0.002786:0.008467:0.009588:0.007327:0.006205:0.005066:0.010909:0.009588:0.003835:0.002786:0.015432:0.008467:0.006205:0.010909:0.009588:0.009588:0.003835:0.002786:0.014129:0.005066:0.005066:0.005066:0.003835:0.002786:0.009588:0.009588:0.007327:0.007327:0.003835:0.002786:0.009588:0.010909:0.006639:0.006205:0.010909:0.008105:0.003835:0.018019:0.004921:0.009444:0.007182:0.005536:0.006061:0.010764:0.008322:0.005536:0.008322:0.007182:0.009100:0.013984:0.010764:0.005536:0.009444:0.007236:0.005536:0.009444:0.010764:0.007182:0.005536:0.008322:0.009444:0.010764:0.010764:0.006061:0.007544:0.006929:0.004921:0.005536:0.013026:0.008322:0.006061:0.004577:0.009444:0.004921:0.006061:0.009444:0.005536:0.010764:0.009444:0.007182:0.008322:0.009444:0.005536:0.008322:0.009444:0.007182:0.006061:0.004921:0.010764:0.009226:0.003835
benefits to public at large and railway intends to serve :@0.097442:0.626347:0.492752:0.626347:0.492752:0.611064:0.097442:0.611064:0.009118:0.007996:0.010439:0.007996:0.004613:0.004505:0.005735:0.006857:0.003148:0.005735:0.009118:0.003148:0.009118:0.010439:0.009118:0.004595:0.004595:0.007996:0.003148:0.008955:0.005735:0.003148:0.004595:0.009118:0.006857:0.008774:0.007996:0.003148:0.009118:0.010439:0.009118:0.003148:0.006694:0.009118:0.004595:0.004432:0.013134:0.008593:0.009118:0.003148:0.004595:0.010439:0.005735:0.007996:0.010439:0.009118:0.006857:0.003148:0.005735:0.009118:0.003148:0.006857:0.007996:0.007381:0.008412:0.008105:0.003835
public. :@0.097442:0.642322:0.151969:0.642322:0.151969:0.627039:0.097442:0.627039:0.009226:0.010547:0.009226:0.004704:0.004704:0.007580:0.004704:0.003835
l:@0.076923:0.656814:0.089587:0.656814:0.089587:0.647458:0.076923:0.647458:0.012664
Activity based costing helps to analyse the cost in :@0.093783:0.658297:0.492548:0.658297:0.492548:0.643014:0.093783:0.643014:0.013044:0.008340:0.006079:0.004595:0.009462:0.004939:0.006079:0.009462:0.005699:0.009462:0.009462:0.007200:0.008340:0.009462:0.005699:0.008340:0.009462:0.007200:0.006079:0.004939:0.010782:0.009462:0.005699:0.010782:0.008340:0.004939:0.009462:0.007200:0.005699:0.006079:0.009462:0.005699:0.009462:0.010782:0.009462:0.004414:0.009462:0.007200:0.008340:0.005699:0.006079:0.010782:0.008340:0.005699:0.008340:0.009462:0.007200:0.006079:0.005699:0.004939:0.010547:0.003835
detail for each activity which helps the management  those non value adding activities. Peter F. Drucker in his :@0.097437:0.674271:0.926579:0.674271:0.926579:0.658989:0.097437:0.658989:0.009226:0.008105:0.005843:0.009226:0.004704:0.004704:0.003546:0.004704:0.009226:0.006965:0.003546:0.008105:0.009226:0.008105:0.010547:0.003546:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003546:0.013243:0.010547:0.004704:0.008105:0.010547:0.003546:0.010547:0.008105:0.004704:0.009226:0.006965:0.003546:0.005843:0.010547:0.008105:0.003546:0.015070:0.009226:0.010547:0.009064:0.008883:0.008105:0.015070:0.008105:0.010547:0.005843:0.003835:0.017897:0.005789:0.010493:0.009172:0.006911:0.008051:0.003220:0.010493:0.009172:0.010493:0.003220:0.008828:0.009172:0.004649:0.010493:0.008051:0.003220:0.009172:0.009353:0.009172:0.004649:0.010493:0.009172:0.003220:0.009172:0.008051:0.005789:0.004306:0.009172:0.004649:0.005789:0.004649:0.008051:0.006911:0.004649:0.003220:0.009606:0.008051:0.005789:0.008051:0.006911:0.003220:0.006658:0.004649:0.003220:0.011633:0.007200:0.010493:0.008051:0.008629:0.008051:0.006911:0.003220:0.004649:0.010493:0.003220:0.010493:0.004649:0.006965:0.003835
to take necessary decisions. :@0.097437:0.690246:0.307530:0.690246:0.307530:0.674964:0.097437:0.674964:0.005843:0.009226:0.003835:0.005843:0.009226:0.008684:0.008105:0.003835:0.010547:0.008105:0.008105:0.008105:0.006965:0.006965:0.009226:0.007327:0.009226:0.003835:0.009226:0.008105:0.008105:0.004704:0.006965:0.004704:0.009226:0.010547:0.006965:0.004704:0.003835
l:@0.076923:0.704738:0.089587:0.704738:0.089587:0.695382:0.076923:0.695382:0.012664
The services offered by the railway companies have :@0.093095:0.706221:0.492675:0.706221:0.492675:0.690939:0.093095:0.690939:0.010674:0.010674:0.008231:0.004848:0.007092:0.008231:0.007616:0.009353:0.004830:0.008231:0.008231:0.007092:0.004848:0.009353:0.005518:0.005011:0.008231:0.007092:0.008231:0.009353:0.004848:0.008810:0.009353:0.004848:0.005970:0.010674:0.008231:0.004848:0.006929:0.009353:0.004830:0.004668:0.013369:0.008828:0.009353:0.004848:0.008231:0.009353:0.015197:0.009353:0.009353:0.010674:0.004830:0.008231:0.007092:0.004848:0.010674:0.008648:0.008648:0.008105:0.003835
to meet today’s customer requirements and the  something whereas Activity Based Costing also records :@0.097437:0.722196:0.926940:0.722196:0.926940:0.706913:0.097437:0.706913:0.006296:0.009679:0.007255:0.015522:0.008557:0.008557:0.006296:0.007255:0.006296:0.009679:0.009679:0.009154:0.009679:0.004812:0.007417:0.007255:0.008557:0.010999:0.007417:0.006296:0.009679:0.015522:0.008557:0.007417:0.007255:0.007417:0.008557:0.009679:0.010999:0.005156:0.007417:0.008557:0.015522:0.008557:0.010999:0.006296:0.007417:0.007255:0.009679:0.010999:0.009679:0.007255:0.006296:0.010999:0.008105:0.003835:0.017663:0.006965:0.009226:0.015070:0.008105:0.005843:0.010547:0.004704:0.010547:0.009226:0.003654:0.013243:0.010547:0.008105:0.006965:0.008105:0.009226:0.006965:0.003654:0.012809:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003654:0.010547:0.009226:0.006965:0.008105:0.009226:0.003654:0.010547:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003654:0.009226:0.004704:0.006965:0.009226:0.003654:0.006965:0.008105:0.008105:0.009226:0.006965:0.009226:0.006965:-0.524808
services have to be produced efficiently to make them  cost of not doing something...”:@0.097437:0.738171:0.743243:0.738171:0.743243:0.722888:0.097437:0.722888:0.006947:0.008087:0.007472:0.009208:0.004686:0.008087:0.008087:0.006947:0.003238:0.010529:0.008503:0.008503:0.008087:0.003238:0.005825:0.009208:0.003238:0.009208:0.008087:0.003238:0.009208:0.006947:0.009208:0.009208:0.010529:0.008087:0.008087:0.009208:0.003238:0.008087:0.004686:0.004613:0.004595:0.008087:0.004686:0.008087:0.010529:0.005825:0.004161:0.009208:0.003238:0.005825:0.009208:0.003238:0.015052:0.009208:0.008666:0.008087:0.003238:0.005825:0.010529:0.008087:0.015070:0.003835:0.017608:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.007019:0.003835:0.010547:0.009226:0.005843:0.003835:0.009226:0.009226:0.004704:0.010547:0.009226:0.003835:0.006965:0.009226:0.015070:0.008105:0.005843:0.010547:0.004704:0.010547:0.008883:0.004704:0.004704:0.004704:-0.358550
cost competitive. Higher productivity combined with :@0.097437:0.754146:0.493091:0.754146:0.493091:0.738863:0.097437:0.738863:0.008105:0.009226:0.006965:0.005843:0.003256:0.008105:0.009226:0.015070:0.009226:0.008105:0.005843:0.004704:0.005843:0.004360:0.008521:0.007761:0.004704:0.003256:0.012809:0.004704:0.009226:0.010547:0.008105:0.006965:0.003256:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003256:0.008105:0.009226:0.015070:0.009226:0.004704:0.010547:0.008105:0.009226:0.003256:0.013767:0.004704:0.005843:0.010547:0.003835
greater attractiveness can improve profitability for :@0.097437:0.770121:0.492892:0.770121:0.492892:0.754838:0.097437:0.754838:0.009751:0.007164:0.008286:0.009263:0.006024:0.008304:0.007146:0.005301:0.009245:0.006042:0.006024:0.007001:0.009407:0.008304:0.006024:0.004559:0.008702:0.008304:0.010728:0.008286:0.007164:0.007146:0.005301:0.008286:0.009425:0.010728:0.005301:0.004885:0.015269:0.009407:0.007164:0.008937:0.008720:0.008286:0.005301:0.009407:0.007164:0.009407:0.004613:0.004812:0.006024:0.008901:0.009407:0.004885:0.004903:0.004885:0.006042:0.009407:0.005301:0.004885:0.009425:0.006965:0.003835
rail freight.:@0.097437:0.786095:0.181506:0.786095:0.181506:0.770813:0.097437:0.770813:0.006802:0.009226:0.004704:0.004704:0.003835:0.004704:0.006965:0.008105:0.004704:0.009226:0.010547:0.005843:0.004704
Measures to be taken before the application of Activity :@0.076923:0.806350:0.493171:0.806350:0.493171:0.789922:0.076923:0.789922:0.015465:0.008424:0.008866:0.007594:0.009511:0.005862:0.008424:0.007594:0.005216:0.006083:0.009308:0.005216:0.009585:0.008424:0.005216:0.006083:0.008866:0.008479:0.008424:0.009511:0.005216:0.009585:0.008424:0.005843:0.009308:0.005862:0.008424:0.005216:0.006083:0.009511:0.008424:0.005216:0.008866:0.009585:0.009585:0.004184:0.004166:0.007871:0.008866:0.006083:0.004166:0.009308:0.009511:0.005216:0.009308:0.005843:0.005216:0.010175:0.007871:0.006083:0.004166:0.008092:0.004166:0.006083:0.008276:0.004295
Based Costing Model for Railways::@0.076923:0.822325:0.324247:0.822325:0.324247:0.805897:0.076923:0.805897:0.009805:0.008629:0.007381:0.008195:0.009335:0.004215:0.010312:0.009064:0.007381:0.005898:0.004016:0.009263:0.008159:0.004215:0.015106:0.009064:0.009335:0.008195:0.004034:0.004215:0.005663:0.009064:0.005952:0.004215:0.009751:0.008629:0.004016:0.004034:0.011886:0.008358:0.008123:0.007381:0.004432
There are certain points which should be borne by :@0.092301:0.850001:0.492712:0.850001:0.492712:0.834718:0.092301:0.834718:0.010728:0.010728:0.008286:0.007146:0.008286:0.005265:0.009407:0.007146:0.008286:0.005265:0.008286:0.008286:0.007671:0.006024:0.009407:0.004885:0.010728:0.005265:0.009407:0.009407:0.004885:0.010728:0.006024:0.007146:0.005265:0.013424:0.010728:0.004885:0.008286:0.010728:0.005265:0.007146:0.010728:0.009407:0.010728:0.004885:0.009407:0.005265:0.009407:0.008286:0.005265:0.009407:0.009407:0.007598:0.010728:0.008286:0.005265:0.008865:0.009226:0.003835
railways before the implementation of Activity Based :@0.076923:0.865976:0.492658:0.865976:0.492658:0.850693:0.076923:0.850693:0.006947:0.009371:0.004848:0.004686:0.013387:0.008847:0.009371:0.007110:0.004993:0.009371:0.008250:0.004848:0.009371:0.007110:0.008250:0.004993:0.005988:0.010692:0.008250:0.004993:0.004848:0.015215:0.009371:0.004848:0.008250:0.015215:0.008250:0.010692:0.005988:0.009208:0.005988:0.004848:0.009371:0.010692:0.004993:0.009371:0.007164:0.004993:0.012953:0.008250:0.005988:0.004505:0.009371:0.004848:0.005988:0.009371:0.004993:0.010692:0.009371:0.007110:0.008250:0.009226:0.003835
Costing model::@0.076923:0.881951:0.188853:0.881951:0.188853:0.866668:0.076923:0.866668:0.010547:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003835:0.015070:0.009226:0.009226:0.008105:0.004704:0.004704
l :@0.076923:0.896436:0.093069:0.896436:0.093069:0.887080:0.076923:0.887080:0.012980:0.003166
Systematic identification of different activities of :@0.095456:0.897919:0.493064:0.897919:0.493064:0.882637:0.095456:0.882637:0.009606:0.009606:0.007345:0.006223:0.008485:0.015450:0.009444:0.006223:0.005084:0.008485:0.006730:0.005084:0.009606:0.008485:0.010927:0.006223:0.005084:0.004613:0.004993:0.008485:0.009444:0.006223:0.005084:0.009606:0.010927:0.006730:0.009606:0.007399:0.006730:0.009606:0.005084:0.005771:0.005265:0.008485:0.007345:0.008485:0.010927:0.006223:0.006730:0.009606:0.008485:0.006223:0.004740:0.009606:0.005084:0.006223:0.005084:0.008485:0.007345:0.006730:0.009606:0.004704:0.003835
railways.:@0.097428:0.913894:0.165542:0.913894:0.165542:0.898612:0.097428:0.898612:0.006802:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.006965:0.004704
l :@0.510855:0.129644:0.526684:0.129644:0.526684:0.120288:0.510855:0.120288:0.012664:0.003166
Collection of realistic data.:@0.526684:0.131127:0.727533:0.131127:0.727533:0.115844:0.526684:0.115844:0.010547:0.009226:0.004704:0.004704:0.008105:0.008105:0.005843:0.004704:0.009226:0.010547:0.003835:0.009226:0.007019:0.003835:0.006965:0.008105:0.009226:0.004704:0.004704:0.006965:0.005843:0.004704:0.008105:0.003835:0.009226:0.009064:0.005843:0.009226:0.004704
l :@0.510855:0.145619:0.526684:0.145619:0.526684:0.136263:0.510855:0.136263:0.012664:0.003166
Selection of suitable cost drivers.:@0.526684:0.147102:0.771946:0.147102:0.771946:0.131819:0.526684:0.131819:0.009226:0.008105:0.004704:0.008105:0.008105:0.005843:0.004704:0.009226:0.010547:0.003835:0.009226:0.007019:0.003835:0.006965:0.010547:0.004704:0.005843:0.008702:0.009226:0.004704:0.008105:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.006965:0.004360:0.008521:0.008105:0.007327:0.006965:0.004704
l :@0.510855:0.161593:0.526684:0.161593:0.526684:0.152237:0.510855:0.152237:0.012664:0.003166
Introduction of information technology software for :@0.527251:0.163076:0.926921:0.163076:0.926921:0.147794:0.527251:0.147794:0.005843:0.010547:0.005843:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.004704:0.009226:0.010547:0.004523:0.009226:0.007019:0.004523:0.004704:0.010547:0.004704:0.009226:0.007128:0.015070:0.009064:0.005843:0.004704:0.009226:0.010547:0.004523:0.005843:0.008105:0.008105:0.010547:0.010547:0.009226:0.004704:0.008883:0.009226:0.009226:0.004523:0.006965:0.009226:0.004704:0.005843:0.013243:0.009226:0.006965:0.008105:0.004523:0.004704:0.009226:0.006965:0.003835
the implementation of activity based costing system.:@0.531376:0.179051:0.923195:0.179051:0.923195:0.163769:0.531376:0.163769:0.005843:0.010547:0.008105:0.003256:0.004704:0.015070:0.009226:0.004704:0.008105:0.015070:0.008105:0.010547:0.005843:0.009064:0.005843:0.004704:0.009226:0.010547:0.003256:0.009226:0.007019:0.003256:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003256:0.009226:0.009226:0.006965:0.008105:0.009226:0.003256:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003256:0.006965:0.009226:0.006965:0.005843:0.008105:0.015070:0.004704
l :@0.510855:0.193543:0.526697:0.193543:0.526697:0.184187:0.510855:0.184187:0.012676:0.003166
Training of employees for the application of activity :@0.527337:0.195026:0.927206:0.195026:0.927206:0.179743:0.527337:0.179743:0.010565:0.006820:0.009245:0.004722:0.010565:0.004722:0.010565:0.009245:0.004613:0.009245:0.007037:0.004613:0.008123:0.015088:0.009245:0.004722:0.009009:0.008539:0.008123:0.008123:0.006983:0.004613:0.004722:0.009245:0.006983:0.004613:0.005862:0.010565:0.008123:0.004613:0.009082:0.009245:0.009245:0.004722:0.004722:0.008123:0.009082:0.005862:0.004722:0.009245:0.010565:0.004613:0.009245:0.007037:0.004613:0.009245:0.008123:0.005862:0.004378:0.009245:0.004722:0.005862:0.009226:0.003835
based costing approach.:@0.531371:0.211001:0.712699:0.211001:0.712699:0.195718:0.531371:0.195718:0.009226:0.009226:0.006965:0.008105:0.009226:0.003835:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003835:0.009064:0.009226:0.009226:0.006965:0.009226:0.009226:0.008105:0.010547:0.004704
l :@0.510855:0.225493:0.526938:0.225493:0.526938:0.216137:0.510855:0.216137:0.012917:0.003166
Proper communication network for effective data :@0.528913:0.226976:0.926756:0.226976:0.926756:0.211693:0.528913:0.211693:0.010855:0.007273:0.009534:0.009534:0.008412:0.007273:0.006223:0.008412:0.009534:0.015377:0.015215:0.010855:0.010855:0.005011:0.008412:0.009371:0.006151:0.005011:0.009534:0.010855:0.006223:0.010855:0.008412:0.006151:0.013369:0.009534:0.007273:0.009534:0.006223:0.005011:0.009534:0.007273:0.006223:0.008412:0.005699:0.005192:0.008412:0.008412:0.006151:0.004668:0.008828:0.008412:0.006223:0.009534:0.009371:0.006151:0.009226:0.003835
processing.:@0.531373:0.242951:0.615768:0.242951:0.615768:0.227668:0.531373:0.227668:0.009226:0.006965:0.009226:0.008105:0.008105:0.006965:0.006965:0.004704:0.010547:0.008883:0.004704
l :@0.510855:0.257442:0.526824:0.257442:0.526824:0.248087:0.510855:0.248087:0.012803:0.003166
Introduction of activity based management for the :@0.527841:0.258925:0.926914:0.258925:0.926914:0.243643:0.527841:0.243643:0.006006:0.010710:0.006006:0.007128:0.009389:0.009389:0.010710:0.008268:0.006006:0.004867:0.009389:0.010710:0.005066:0.009389:0.007182:0.005066:0.009389:0.008268:0.006006:0.004523:0.009389:0.004867:0.006006:0.009389:0.005066:0.009389:0.009389:0.007128:0.008268:0.009389:0.005066:0.015233:0.009389:0.010710:0.009226:0.009046:0.008268:0.015233:0.008268:0.010710:0.006006:0.005066:0.004867:0.009389:0.007128:0.005066:0.006006:0.010710:0.008105:0.003835
efficient implementation of activity based costing.:@0.531369:0.274900:0.905150:0.274900:0.905150:0.259618:0.531369:0.259618:0.008105:0.004704:0.004613:0.004613:0.008105:0.004704:0.008105:0.010547:0.005843:0.003835:0.004704:0.015070:0.009226:0.004704:0.008105:0.015070:0.008105:0.010547:0.005843:0.009064:0.005843:0.004704:0.009226:0.010547:0.003835:0.009226:0.007019:0.003835:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003835:0.009226:0.009226:0.006965:0.008105:0.009226:0.003835:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.008883:0.004704
l :@0.510855:0.289392:0.527077:0.289392:0.527077:0.280036:0.510855:0.280036:0.013056:0.003166
Integration of  activity based management with :@0.530095:0.290875:0.926671:0.290875:0.926671:0.275593:0.530095:0.275593:0.006314:0.011018:0.006314:0.008575:0.010041:0.007273:0.009534:0.006314:0.005174:0.009697:0.011018:0.007490:0.009697:0.004704:0.002786:0.007490:0.009697:0.008575:0.006314:0.004830:0.009697:0.005174:0.006314:0.009697:0.007490:0.009697:0.009697:0.007435:0.008575:0.009697:0.007490:0.015540:0.009697:0.011018:0.009534:0.009353:0.008575:0.015540:0.008575:0.011018:0.006314:0.007490:0.014238:0.005174:0.006314:0.010547:0.003835
management information system.:@0.531361:0.306850:0.787134:0.306850:0.787134:0.291567:0.531361:0.291567:0.015070:0.009226:0.010547:0.009064:0.008883:0.008105:0.015070:0.008105:0.010547:0.005843:0.003835:0.004704:0.010547:0.004704:0.009226:0.007128:0.015070:0.009064:0.005843:0.004704:0.009226:0.010547:0.003835:0.006965:0.009226:0.006965:0.005843:0.008105:0.015070:0.004704
Conclusion::@0.510855:0.340210:0.604086:0.340210:0.604086:0.322123:0.510855:0.322123:0.010942:0.009973:0.010220:0.008472:0.004825:0.010220:0.007921:0.004806:0.009973:0.010220:0.005661
Reduction of  cost and controlling of  cost is a :@0.526239:0.354775:0.926868:0.354775:0.926868:0.339492:0.526239:0.339492:0.011615:0.008738:0.009860:0.011180:0.008738:0.006477:0.005337:0.009860:0.011180:0.008702:0.009860:0.004704:0.002949:0.008702:0.008738:0.009860:0.007598:0.006477:0.008702:0.009860:0.011180:0.009860:0.008702:0.008738:0.009860:0.011180:0.006477:0.007598:0.009860:0.005337:0.005337:0.005337:0.011180:0.009860:0.008702:0.009860:0.004704:0.002949:0.008702:0.008738:0.009860:0.007598:0.006477:0.008702:0.005337:0.007598:0.008702:0.009226:0.003835
continuous process. Activity Based Costing is a costing :@0.510862:0.370749:0.926940:0.370749:0.926940:0.355467:0.510862:0.355467:0.008105:0.009226:0.010547:0.005843:0.004704:0.010384:0.010547:0.009226:0.010547:0.006965:0.004161:0.009226:0.006965:0.009226:0.008105:0.008105:0.006965:0.006965:0.004704:0.004161:0.012809:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.004161:0.010547:0.009226:0.006965:0.008105:0.009226:0.004161:0.010547:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.004161:0.004704:0.006965:0.004161:0.009226:0.004161:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003835
system which tries to charge the indirect costs to the :@0.510862:0.386724:0.926904:0.386724:0.926904:0.371442:0.510862:0.371442:0.007146:0.009389:0.007146:0.006006:0.008286:0.015251:0.005156:0.013424:0.010728:0.004867:0.008286:0.010710:0.005156:0.006006:0.007146:0.004885:0.008268:0.007146:0.005156:0.006006:0.009407:0.005156:0.008268:0.010728:0.009389:0.007146:0.009064:0.008268:0.005156:0.006024:0.010710:0.008286:0.005156:0.004885:0.010728:0.009389:0.004885:0.007128:0.008286:0.008286:0.006006:0.005156:0.008286:0.009389:0.007146:0.006006:0.007146:0.005156:0.006006:0.009407:0.005156:0.006006:0.010728:0.008105:0.003835
would be reviewed at regular interval to ensure the :@0.510862:0.450624:0.926561:0.450624:0.926561:0.435341:0.510862:0.435341:0.013333:0.009498:0.010819:0.004975:0.009498:0.005988:0.009498:0.008376:0.005988:0.007236:0.008376:0.009498:0.004975:0.008376:0.013333:0.008376:0.009498:0.005988:0.009335:0.006115:0.005988:0.007236:0.008376:0.009498:0.010819:0.004975:0.009498:0.007236:0.005988:0.004975:0.010819:0.006115:0.008376:0.007761:0.009154:0.009498:0.004975:0.005988:0.006133:0.009498:0.005988:0.008376:0.010819:0.007236:0.010819:0.007236:0.008376:0.005988:0.006115:0.010819:0.008105:0.003835
application of the model. The estimated expenditure :@0.510862:0.466598:0.926868:0.466598:0.926868:0.451316:0.510862:0.451316:0.009299:0.009462:0.009462:0.004939:0.004939:0.008340:0.009299:0.006079:0.004939:0.009462:0.010782:0.005663:0.009462:0.007255:0.005663:0.006079:0.010782:0.008340:0.005663:0.015305:0.009462:0.009462:0.008340:0.004939:0.004939:0.004939:0.010782:0.010782:0.008340:0.005663:0.008340:0.007200:0.006079:0.004939:0.015305:0.009299:0.006079:0.008340:0.009462:0.005663:0.007996:0.009462:0.009462:0.008340:0.010782:0.009462:0.004939:0.006079:0.010782:0.007200:0.008105:0.003835
the receipt has been estimated as Rs 44,000 based on :@0.510862:0.514523:0.926814:0.514523:0.926814:0.499240:0.510862:0.499240:0.005934:0.010638:0.008195:0.004704:0.007056:0.008195:0.008195:0.008195:0.004794:0.009317:0.005934:0.004704:0.010638:0.009317:0.007056:0.004686:0.009317:0.008195:0.008195:0.010638:0.004704:0.008195:0.007056:0.005934:0.004794:0.015160:0.009154:0.005934:0.008195:0.009317:0.004704:0.009317:0.007056:0.004704:0.011777:0.007056:0.004704:0.010638:0.010638:0.004794:0.010638:0.010638:0.010638:0.004704:0.009317:0.009317:0.007056:0.008195:0.009317:0.004704:0.009317:0.010547:0.003835
previous year data. The operational loss of Rs 33,000 :@0.510862:0.530498:0.926561:0.530498:0.926561:0.515215:0.510862:0.515215:0.009299:0.007037:0.008177:0.009299:0.004776:0.009299:0.010620:0.007037:0.004686:0.008593:0.008177:0.009299:0.007037:0.004686:0.009299:0.009136:0.005916:0.009299:0.004776:0.003962:0.010620:0.010620:0.008177:0.004686:0.009299:0.009299:0.008177:0.006875:0.009136:0.005916:0.004776:0.009299:0.010620:0.009299:0.004776:0.004686:0.004776:0.009299:0.007037:0.007037:0.004686:0.009299:0.007092:0.004686:0.011759:0.007037:0.004686:0.010620:0.010620:0.004776:0.010620:0.010620:0.010547:0.003835
the form of hike in rail fare. Hence, the techniques of :@0.510862:0.578422:0.926922:0.578422:0.926922:0.563140:0.510862:0.563140:0.005988:0.010692:0.008250:0.004957:0.004848:0.009371:0.007273:0.015215:0.004957:0.009371:0.007164:0.004957:0.010692:0.004848:0.008828:0.008250:0.004957:0.004848:0.010692:0.004957:0.006947:0.009371:0.004848:0.004848:0.004957:0.005029:0.009371:0.007110:0.007906:0.004848:0.004957:0.012953:0.008250:0.010692:0.008250:0.007906:0.004848:0.004957:0.005988:0.010692:0.008250:0.004957:0.005988:0.008250:0.008250:0.010692:0.010692:0.004848:0.009371:0.010692:0.008250:0.007110:0.004957:0.009371:0.004704:0.003835
cost reduction and cost control can prove as a boon :@0.510862:0.594397:0.927121:0.594397:0.927121:0.579115:0.510862:0.579115:0.008358:0.009480:0.007218:0.006097:0.005753:0.007218:0.008358:0.009480:0.010800:0.008358:0.006097:0.004957:0.009480:0.010800:0.005753:0.009480:0.010800:0.009480:0.005753:0.008358:0.009480:0.007218:0.006097:0.005753:0.008358:0.009480:0.010800:0.006097:0.007218:0.009480:0.004957:0.005753:0.008358:0.009480:0.010800:0.005753:0.009480:0.007218:0.009009:0.008774:0.008358:0.005753:0.009480:0.007218:0.005753:0.009480:0.005753:0.009480:0.009480:0.009480:0.010547:0.003835
system can be an effective tool for product or service :@0.510862:0.626347:0.926561:0.626347:0.926561:0.611064:0.510862:0.611064:0.007146:0.009407:0.007146:0.006024:0.008286:0.015251:0.005265:0.008286:0.009407:0.010728:0.005265:0.009407:0.008286:0.005265:0.009407:0.010728:0.005265:0.008286:0.005572:0.005066:0.008286:0.008286:0.006024:0.004541:0.008702:0.008286:0.005265:0.006024:0.009407:0.009407:0.004885:0.005265:0.004885:0.009407:0.007146:0.005265:0.009407:0.007146:0.009407:0.009407:0.010728:0.008286:0.006024:0.005283:0.009407:0.007146:0.005265:0.007146:0.008286:0.007671:0.009407:0.004885:0.008286:0.008105:0.003835
costing. It will be helpful to identify the non productive :@0.510862:0.642322:0.926977:0.642322:0.926977:0.627039:0.510862:0.627039:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.008883:0.004704:0.004089:0.005843:0.005843:0.004089:0.013767:0.004704:0.004704:0.004704:0.004089:0.009226:0.008105:0.004089:0.010547:0.008105:0.004704:0.009226:0.004704:0.010547:0.004704:0.004089:0.005843:0.009226:0.004089:0.004704:0.009226:0.008105:0.010547:0.005843:0.004704:0.004704:0.009226:0.004089:0.005843:0.010547:0.008105:0.004089:0.010547:0.009226:0.010547:0.004089:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.004360:0.008521:0.008105:0.003835
activities and elimination of cost being incurred on :@0.510862:0.658297:0.926922:0.658297:0.926922:0.643014:0.510862:0.643014:0.009516:0.008394:0.006133:0.004649:0.009516:0.004993:0.006133:0.004993:0.008394:0.007255:0.006061:0.009516:0.010837:0.009516:0.006061:0.008394:0.004993:0.004993:0.015359:0.004993:0.010837:0.009353:0.006133:0.004993:0.009516:0.010837:0.006061:0.009516:0.007309:0.006061:0.008394:0.009516:0.007255:0.006133:0.006061:0.009516:0.008394:0.004993:0.010837:0.009516:0.006061:0.004993:0.010837:0.008394:0.010837:0.007888:0.007255:0.008394:0.009516:0.006061:0.009516:0.010547:0.003835
book Management Challenges for 21st century quoted :@0.510862:0.690246:0.926904:0.690246:0.926904:0.674964:0.510862:0.674964:0.009226:0.009226:0.009226:0.009226:0.004306:0.015070:0.009226:0.010547:0.009064:0.008883:0.008105:0.015070:0.008105:0.010547:0.005843:0.004306:0.010547:0.010547:0.009226:0.004704:0.004704:0.008105:0.010547:0.008883:0.008105:0.006965:0.004306:0.004704:0.009226:0.006965:0.004306:0.010547:0.010547:0.006965:0.005843:0.004306:0.008105:0.008105:0.010547:0.005843:0.010547:0.007327:0.009226:0.004306:0.009226:0.010547:0.009226:0.005843:0.008105:0.009226:0.003835
“Traditional cost accounting focuses on cost of doing :@0.510862:0.706221:0.926868:0.706221:0.926868:0.690939:0.510862:0.690939:0.008231:0.010674:0.006929:0.009353:0.009353:0.004830:0.005970:0.004830:0.009353:0.010674:0.009353:0.004830:0.004812:0.008231:0.009353:0.007092:0.005970:0.004812:0.009353:0.008231:0.008231:0.009353:0.010674:0.010674:0.005970:0.004830:0.010674:0.009353:0.004812:0.004830:0.009353:0.008231:0.010674:0.007092:0.008231:0.007092:0.004812:0.009353:0.010674:0.004812:0.008231:0.009353:0.007092:0.005970:0.004812:0.009353:0.007146:0.004812:0.009353:0.009353:0.004830:0.010674:0.009226:0.003835
References::@0.510855:0.771531:0.603155:0.771531:0.603155:0.753443:0.510855:0.753443:0.010980:0.009004:0.006573:0.009004:0.006459:0.009004:0.010220:0.008472:0.009004:0.007921:0.005661
1.  www.cjournal.cz:@0.526239:0.786095:0.677246:0.786095:0.677246:0.770919:0.526239:0.770919:0.010547:0.004704:0.003835:0.013478:0.012809:0.012809:0.011235:0.004704:0.006965:0.004704:0.008105:0.009226:0.007218:0.009226:0.008105:0.004704:0.004704:0.006965:0.006965
2.  www.pib.nic.in:@0.526239:0.802070:0.664600:0.802070:0.664600:0.786894:0.526239:0.786894:0.010547:0.004704:0.003835:0.013478:0.012809:0.012809:0.011235:0.004704:0.008105:0.004704:0.007454:0.004704:0.009226:0.004704:0.006712:0.004704:0.004704:0.009226
3.  www.indiatoday.in:@0.526239:0.818045:0.692678:0.818045:0.692678:0.802869:0.526239:0.802869:0.010547:0.004704:0.003835:0.013478:0.012809:0.012809:0.011235:0.004704:0.004704:0.009226:0.008105:0.004704:0.008105:0.005843:0.008105:0.008105:0.007942:0.008847:0.004704:0.004704:0.009226
4.  www.businesstoday.in:@0.526239:0.834020:0.716956:0.834020:0.716956:0.818844:0.526239:0.818844:0.010547:0.004704:0.003835:0.013478:0.012809:0.012809:0.011235:0.004704:0.008105:0.009226:0.006965:0.004704:0.009226:0.006965:0.006965:0.006965:0.005843:0.008105:0.008105:0.007942:0.008847:0.004704:0.004704:0.009226
5.  www.icmai.in:@0.526239:0.849995:0.657418:0.849995:0.657418:0.834819:0.526239:0.834819:0.010547:0.004704:0.003835:0.013478:0.012809:0.012809:0.011235:0.004704:0.004704:0.006965:0.013948:0.008105:0.004704:0.004704:0.004704:0.009226
6.  www.kth.se:@0.526239:0.865970:0.642167:0.865970:0.642167:0.850793:0.526239:0.850793:0.010547:0.004704:0.003835:0.013478:0.012809:0.012809:0.011235:0.004704:0.008105:0.005843:0.009226:0.004704:0.006965:0.006965
7.  www.planningcommission.nic.in:@0.526239:0.881944:0.789375:0.881944:0.789375:0.866768:0.526239:0.866768:0.010547:0.004704:0.003835:0.013478:0.012809:0.012809:0.011235:0.004704:0.008105:0.004704:0.008105:0.009226:0.009226:0.004704:0.009226:0.008105:0.006965:0.008105:0.013948:0.013948:0.004704:0.006965:0.006965:0.004704:0.008105:0.009226:0.004704:0.009226:0.004704:0.006712:0.004704:0.004704:0.009226
cwakalyani@gmail.com:@0.771281:0.914017:0.923079:0.914017:0.923079:0.899232:0.771281:0.899232:0.006887:0.010600:0.008385:0.007408:0.008385:0.003598:0.007197:0.008385:0.008320:0.003598:0.013530:0.007343:0.011788:0.008385:0.003598:0.003598:0.003957:0.006887:0.008157:0.011788
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