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
95:@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
of each outcome, but also to evaluate whether :@0.107692:0.131127:0.492745:0.131127:0.492745:0.115844:0.107692:0.115844:0.009588:0.007381:0.006639:0.008467:0.009588:0.008467:0.010909:0.006639:0.009588:0.010909:0.006205:0.008467:0.009588:0.015432:0.008123:0.005066:0.006639:0.009588:0.010909:0.006205:0.006639:0.009588:0.005066:0.007327:0.009588:0.006639:0.006205:0.009588:0.006639:0.008467:0.009245:0.009588:0.005066:0.010909:0.009425:0.006205:0.008467:0.006639:0.013605:0.010909:0.008467:0.006205:0.010909:0.008467:0.006965:0.003835
measures link individuals, departments and the :@0.107692:0.147102:0.493088:0.147102:0.493088:0.131819:0.107692:0.131819:0.015377:0.008412:0.009534:0.007273:0.010855:0.007273:0.008412:0.007273:0.006169:0.005011:0.005011:0.010855:0.009534:0.006169:0.005011:0.010855:0.009534:0.004668:0.009534:0.005011:0.009534:0.010855:0.009534:0.005011:0.007273:0.005011:0.006169:0.009534:0.008412:0.009534:0.009534:0.007797:0.006151:0.015377:0.008412:0.010855:0.006151:0.007273:0.006169:0.009534:0.010855:0.009534:0.006169:0.006151:0.010855:0.008105:0.003835
organization as a whole. Audit also whether the :@0.107692:0.163076:0.493107:0.163076:0.493107:0.147794:0.107692:0.147794:0.009480:0.007218:0.008955:0.009480:0.010800:0.004957:0.007218:0.009317:0.006097:0.004957:0.009480:0.010800:0.005735:0.009480:0.007218:0.005735:0.009480:0.005753:0.013496:0.010800:0.009480:0.004957:0.008014:0.004957:0.005735:0.012175:0.010800:0.009480:0.004957:0.006097:0.005735:0.009480:0.004957:0.007218:0.009480:0.005735:0.013496:0.010800:0.008358:0.006097:0.010800:0.008358:0.007218:0.005735:0.006097:0.010800:0.008105:0.003835
measures are based on desired strategy and linked to :@0.107692:0.179051:0.492654:0.179051:0.492654:0.163769:0.107692:0.163769:0.014925:0.007960:0.009082:0.006820:0.010402:0.006820:0.007960:0.006820:0.003021:0.009082:0.006820:0.007960:0.003021:0.009082:0.009082:0.006820:0.007960:0.009082:0.003021:0.009082:0.010402:0.003021:0.009082:0.007960:0.006820:0.004559:0.006820:0.007960:0.009082:0.003021:0.006820:0.005699:0.006658:0.008919:0.005699:0.007960:0.009082:0.009082:0.003021:0.009082:0.010402:0.009082:0.003021:0.004559:0.004559:0.010402:0.008539:0.007960:0.009082:0.003021:0.005699:0.009226:0.003835
long-term vision of growing aftermarket revenues.:@0.107692:0.195026:0.489145:0.195026:0.489145:0.179743:0.107692:0.179743:0.004704:0.009226:0.010547:0.009226:0.005843:0.005843:0.008105:0.007128:0.015070:0.003835:0.009226:0.004704:0.006965:0.004704:0.009226:0.010547:0.003835:0.009226:0.007019:0.003835:0.009570:0.006965:0.008883:0.013767:0.004704:0.010547:0.009226:0.003835:0.009226:0.004704:0.005843:0.008105:0.007128:0.015070:0.009226:0.006965:0.008684:0.008105:0.005843:0.003835:0.006965:0.008105:0.008521:0.008105:0.010384:0.010547:0.008105:0.006965:0.004704
:@0.076919:0.210309:0.093997:0.210309:0.093997:0.196943:0.076919:0.196943:0.017078
  Partner administration covers the parts, :@0.095228:0.211001:0.493107:0.211001:0.493107:0.195718:0.095228:0.195718:0.011850:0.011850:0.010891:0.010276:0.008539:0.006893:0.011596:0.009154:0.008014:0.011850:0.010276:0.010276:0.016119:0.005753:0.011596:0.005753:0.008014:0.006893:0.007852:0.010113:0.006893:0.005753:0.010276:0.011596:0.011850:0.009154:0.009805:0.009570:0.009154:0.008376:0.008014:0.011850:0.006893:0.011596:0.009154:0.011850:0.010276:0.010276:0.008539:0.006893:0.008014:0.004704:0.003835
service and support partner policies, SLAs,  an affective aftermarket strategy is different. But the :@0.107692:0.226976:0.927143:0.226976:0.927143:0.211693:0.107692:0.211693:0.007779:0.008919:0.008304:0.010041:0.005518:0.008919:0.008919:0.010077:0.010041:0.011361:0.010041:0.010077:0.007779:0.011361:0.010041:0.010041:0.010041:0.008304:0.006658:0.010077:0.010041:0.010041:0.008304:0.006658:0.011361:0.008919:0.007779:0.010077:0.010041:0.010041:0.005518:0.005518:0.008919:0.005518:0.008919:0.007779:0.005518:0.010077:0.010041:0.010041:0.013623:0.007779:0.004704:0.003835:0.017831:0.009444:0.010764:0.005482:0.009444:0.005608:0.005102:0.008322:0.008322:0.006061:0.004577:0.008738:0.008322:0.005482:0.009444:0.004921:0.006061:0.008322:0.007345:0.015287:0.009444:0.007182:0.008901:0.008322:0.006061:0.005482:0.007182:0.006061:0.007019:0.009281:0.006061:0.008322:0.009444:0.009444:0.005482:0.004921:0.007182:0.005482:0.009444:0.004921:0.005608:0.005102:0.008322:0.007182:0.008322:0.010764:0.006061:0.004921:0.005482:0.010764:0.010764:0.006061:0.005482:0.006061:0.010764:0.008105:0.003835
etc. Overpayments  to  suppliers  due to pricing  challenges are common: increasing competition, :@0.107692:0.242951:0.927106:0.242951:0.927106:0.227668:0.107692:0.227668:0.008666:0.006404:0.008141:0.005265:0.008159:0.012429:0.009082:0.008666:0.007797:0.009787:0.009263:0.009787:0.015631:0.008666:0.011108:0.006404:0.007526:0.003835:0.004306:0.006404:0.009787:0.003835:0.004306:0.007526:0.011108:0.009787:0.009787:0.005265:0.005265:0.008666:0.007888:0.007526:0.003835:0.004306:0.009787:0.011108:0.008666:0.008159:0.006404:0.009824:0.004432:0.009787:0.007526:0.005265:0.008666:0.005265:0.011108:0.009226:0.003835:0.017903:0.008756:0.011198:0.009878:0.005355:0.005355:0.008756:0.011198:0.009534:0.008756:0.007616:0.008792:0.009878:0.007616:0.008756:0.008792:0.008756:0.009878:0.015721:0.015721:0.009878:0.011198:0.005355:0.008792:0.005355:0.011198:0.008756:0.007616:0.008756:0.009878:0.007616:0.005355:0.011198:0.009878:0.008792:0.008756:0.009878:0.015721:0.009878:0.008756:0.006495:0.005355:0.006495:0.005355:0.009878:0.011198:0.004704:0.003835
errors, rebates, and duplicate  payments are  a  quarter by quarter drop in new sales, new technology :@0.107692:0.258925:0.926781:0.258925:0.926781:0.243643:0.107692:0.243643:0.008847:0.008340:0.007707:0.009968:0.008069:0.007707:0.005464:0.004577:0.007707:0.008847:0.009968:0.009805:0.006585:0.008847:0.007707:0.005445:0.004577:0.009968:0.011289:0.009968:0.004577:0.009968:0.011289:0.009968:0.005445:0.005445:0.008847:0.009805:0.006585:0.008847:0.003835:0.005735:0.009968:0.009444:0.009968:0.015812:0.008847:0.011289:0.006585:0.007707:0.004577:0.009968:0.007707:0.008847:0.003835:0.005735:0.009226:0.003835:0.018084:0.009281:0.010601:0.009281:0.007544:0.005898:0.008159:0.007019:0.004649:0.008738:0.009281:0.004668:0.009281:0.010601:0.009281:0.007544:0.005898:0.008159:0.007019:0.004649:0.009281:0.007019:0.009281:0.009281:0.004649:0.004758:0.010601:0.004649:0.010601:0.008159:0.013822:0.004649:0.007019:0.009281:0.004758:0.008159:0.007019:0.004758:0.004649:0.010601:0.008159:0.013822:0.004649:0.005898:0.008159:0.008159:0.010601:0.010601:0.009281:0.004758:0.008937:0.009281:0.009226:0.003835
significant issue. They can create leakage of up to  developments and legislative changes. A comprehensive :@0.107692:0.274900:0.926962:0.274900:0.926962:0.259618:0.107692:0.259618:0.007056:0.004794:0.009317:0.010620:0.004794:0.004613:0.004704:0.008195:0.009317:0.010638:0.005916:0.004686:0.004794:0.007056:0.007056:0.010620:0.007852:0.004794:0.003962:0.010638:0.010638:0.007833:0.009317:0.004686:0.008195:0.009317:0.010620:0.004686:0.008195:0.007056:0.008195:0.009154:0.005934:0.008177:0.004686:0.004794:0.008195:0.009317:0.009317:0.009136:0.008973:0.008195:0.004686:0.009317:0.007110:0.004686:0.010638:0.009317:0.004686:0.005916:0.009226:0.003835:0.017722:0.009136:0.008014:0.008430:0.008014:0.004613:0.009136:0.009136:0.014979:0.008014:0.010457:0.005753:0.006875:0.003166:0.009136:0.010457:0.009136:0.003166:0.004613:0.008014:0.009136:0.004613:0.006875:0.004613:0.008973:0.005753:0.004270:0.008430:0.008014:0.003166:0.008014:0.010457:0.009136:0.010457:0.008792:0.008014:0.006875:0.004613:0.003166:0.012718:0.003166:0.008014:0.009136:0.014979:0.009136:0.006875:0.008014:0.010457:0.008014:0.010457:0.006875:0.004270:0.008430:0.008105:0.003835
1 percent of revenue, reduce cash flow by up to 5 :@0.107692:0.290875:0.492618:0.290875:0.492618:0.275593:0.107692:0.275593:0.010656:0.004722:0.009335:0.008213:0.007074:0.008213:0.008213:0.010656:0.005952:0.004722:0.009335:0.007128:0.004722:0.007074:0.008213:0.008629:0.008213:0.010493:0.010656:0.007870:0.004812:0.004722:0.007074:0.008213:0.009335:0.010656:0.008213:0.008213:0.004722:0.008213:0.009335:0.007074:0.010656:0.004722:0.004613:0.004722:0.008991:0.013876:0.004722:0.008792:0.009335:0.004722:0.010656:0.009335:0.004722:0.005952:0.009335:0.004722:0.010547:0.003835
percent, and inflate working capital requirements :@0.107692:0.306850:0.492763:0.306850:0.492763:0.291567:0.107692:0.291567:0.009335:0.008213:0.007074:0.008213:0.008213:0.010656:0.005952:0.004812:0.004722:0.009335:0.010656:0.009335:0.004722:0.004812:0.010656:0.004613:0.004722:0.009172:0.005952:0.008213:0.004722:0.013170:0.009335:0.007074:0.009335:0.004812:0.010656:0.009335:0.004722:0.008213:0.009172:0.009335:0.004812:0.005952:0.009335:0.004812:0.004722:0.007074:0.008213:0.009335:0.010656:0.004812:0.007074:0.008213:0.015178:0.008213:0.010656:0.005952:0.006965:0.003835
by up to 6 percent.:@0.107692:0.322825:0.247935:0.322825:0.247935:0.307542:0.107692:0.307542:0.008684:0.009226:0.003835:0.010547:0.009226:0.003835:0.005843:0.009226:0.003835:0.010547:0.003835:0.009226:0.008105:0.006965:0.008105:0.008105:0.010547:0.005843:0.004704
Being an internal audit, a comprehensive aftermarket :@0.092315:0.338800:0.493143:0.338800:0.493143:0.323517:0.092315:0.323517:0.010493:0.008051:0.004649:0.010493:0.009172:0.003202:0.009172:0.010493:0.003202:0.004649:0.010493:0.005789:0.008051:0.007363:0.010493:0.009172:0.004649:0.003202:0.009172:0.010493:0.009172:0.004649:0.005789:0.004649:0.003202:0.009172:0.003202:0.008051:0.009172:0.015016:0.009172:0.006911:0.008051:0.010493:0.008051:0.010493:0.006911:0.004306:0.008467:0.008051:0.003202:0.009172:0.004649:0.005789:0.008051:0.007074:0.015016:0.009172:0.006911:0.008629:0.008051:0.005843:0.003835
audit can be conducted every 3 years or whenever major :@0.076937:0.354775:0.492618:0.354775:0.492618:0.339492:0.076937:0.339492:0.009082:0.010402:0.009082:0.004559:0.005699:0.003003:0.007960:0.009082:0.010402:0.003003:0.009082:0.007960:0.003003:0.007960:0.009082:0.010402:0.009082:0.010402:0.007960:0.005699:0.007960:0.009082:0.003003:0.007960:0.008376:0.007960:0.007182:0.009082:0.003003:0.010402:0.003003:0.008376:0.007960:0.009082:0.007182:0.006820:0.003003:0.009082:0.006820:0.003003:0.013098:0.010402:0.007960:0.010402:0.007960:0.008376:0.007960:0.006820:0.003003:0.014925:0.009082:0.004559:0.009082:0.006965:0.003835
warranty and parts policy changes are announced. :@0.076937:0.370749:0.492781:0.370749:0.492781:0.355467:0.076937:0.355467:0.013550:0.009534:0.007906:0.007110:0.009534:0.010855:0.006151:0.009534:0.006241:0.009534:0.010855:0.009534:0.006241:0.009534:0.009534:0.007797:0.006151:0.007273:0.006241:0.009534:0.009534:0.005011:0.005011:0.008250:0.009534:0.006241:0.008412:0.010855:0.009534:0.010855:0.009190:0.008412:0.007273:0.006241:0.009534:0.007273:0.008412:0.006241:0.009534:0.010855:0.010855:0.009534:0.010855:0.010855:0.008412:0.008412:0.009534:0.004704:0.003835
Consistent with the guide notes on Internal audit 2009 :@0.076937:0.386724:0.493016:0.386724:0.493016:0.371442:0.076937:0.371442:0.010547:0.009226:0.010547:0.006965:0.004704:0.006965:0.005843:0.008105:0.010547:0.005843:0.003419:0.013767:0.004704:0.005843:0.010547:0.003419:0.005843:0.010547:0.008105:0.003419:0.009226:0.010547:0.004704:0.009226:0.008105:0.003419:0.010547:0.009226:0.005843:0.008105:0.006965:0.003419:0.009226:0.010547:0.003419:0.005843:0.010547:0.005843:0.008105:0.007417:0.010547:0.009226:0.004704:0.003419:0.009226:0.010547:0.009226:0.004704:0.005843:0.003419:0.010547:0.010547:0.010547:0.010547:0.003835
by ICWAI, aftermarket audit planning, complementing :@0.076937:0.402699:0.492980:0.402699:0.492980:0.387416:0.076937:0.387416:0.008684:0.009226:0.003908:0.005843:0.010547:0.014817:0.012809:0.005843:0.004704:0.003908:0.009226:0.004704:0.005843:0.008105:0.007128:0.015070:0.009226:0.006965:0.008684:0.008105:0.005843:0.003908:0.009226:0.010547:0.009226:0.004704:0.005843:0.003908:0.009226:0.004704:0.009226:0.010547:0.010547:0.004704:0.010547:0.009064:0.004704:0.003908:0.008105:0.009226:0.015070:0.009226:0.004704:0.008105:0.015070:0.008105:0.010547:0.005843:0.004704:0.010547:0.009226:0.003835
system auditing with pre-audit of various functions :@0.076937:0.418674:0.492908:0.418674:0.492908:0.403391:0.076937:0.403391:0.007236:0.009498:0.007236:0.006115:0.008376:0.015341:0.005916:0.009498:0.010819:0.009498:0.004975:0.006115:0.004975:0.010819:0.009498:0.005916:0.014039:0.004975:0.006115:0.010819:0.005916:0.009498:0.007236:0.008376:0.006115:0.009498:0.010819:0.009498:0.004975:0.006115:0.005916:0.009498:0.007291:0.005916:0.009154:0.009498:0.007236:0.004975:0.009498:0.010819:0.007236:0.005916:0.004975:0.010819:0.010819:0.008376:0.006115:0.004975:0.009498:0.010819:0.006965:0.003835
and reporting formats for management review can be :@0.076937:0.434649:0.493143:0.434649:0.493143:0.419366:0.076937:0.419366:0.009317:0.010638:0.009317:0.004686:0.007056:0.008195:0.009317:0.009317:0.007580:0.005934:0.004794:0.010638:0.009317:0.004686:0.004794:0.009317:0.007218:0.015160:0.009154:0.005934:0.007056:0.004686:0.004794:0.009317:0.007056:0.004686:0.015160:0.009317:0.010638:0.009154:0.008973:0.008195:0.015160:0.008195:0.010638:0.005934:0.004686:0.007056:0.008195:0.009317:0.004794:0.008195:0.013858:0.004686:0.008195:0.009317:0.010638:0.004686:0.009317:0.008105:0.003835
customized for each company.  :@0.076937:0.450624:0.310639:0.450624:0.310639:0.435341:0.076937:0.435341:0.008105:0.010547:0.006965:0.005843:0.009226:0.015070:0.004704:0.007562:0.008105:0.009226:0.003835:0.004704:0.009226:0.006965:0.003835:0.008105:0.009226:0.008105:0.010547:0.003835:0.008105:0.009226:0.015070:0.009226:0.009226:0.010023:0.006712:0.004704:0.003835:0.003835
Conclusion:@0.076923:0.483984:0.164493:0.483984:0.164493:0.465896:0.076923:0.465896:0.010942:0.009973:0.010220:0.008472:0.004825:0.010220:0.007921:0.004806:0.009973:0.010220
Aftermarket services and support do influence :@0.092308:0.498548:0.493045:0.498548:0.493045:0.483266:0.092308:0.483266:0.013460:0.005355:0.006495:0.008756:0.007779:0.015721:0.009878:0.007616:0.009335:0.008756:0.006495:0.008828:0.007616:0.008756:0.008141:0.009878:0.005355:0.008756:0.008756:0.007616:0.008828:0.009878:0.011198:0.009878:0.008828:0.007616:0.011198:0.009878:0.009878:0.009878:0.008141:0.006495:0.008828:0.009878:0.009878:0.008828:0.005355:0.011198:0.004613:0.005265:0.011198:0.008756:0.011198:0.008756:0.008105:0.003835
customer relationships to a significant level. Effective :@0.076930:0.514523:0.492575:0.514523:0.492575:0.499240:0.076930:0.499240:0.008268:0.010710:0.007128:0.006006:0.009389:0.015233:0.008268:0.007128:0.005138:0.007128:0.008268:0.004867:0.009226:0.006006:0.004867:0.009389:0.010710:0.007128:0.010710:0.004867:0.009389:0.007128:0.005138:0.006006:0.009389:0.005138:0.009389:0.005138:0.007128:0.004867:0.009389:0.010710:0.004867:0.004613:0.004776:0.008268:0.009389:0.010710:0.006006:0.005138:0.004867:0.008268:0.008684:0.008268:0.004867:0.004867:0.005138:0.009389:0.005554:0.005047:0.008268:0.008268:0.006006:0.004523:0.008684:0.008105:0.003835
Customer care, parts management and service can :@0.076930:0.530498:0.492774:0.530498:0.492774:0.515215:0.076930:0.515215:0.010891:0.010891:0.007327:0.006187:0.009570:0.015414:0.008467:0.007309:0.006549:0.008449:0.009570:0.007309:0.008123:0.005047:0.006549:0.009570:0.009570:0.007833:0.006205:0.007309:0.006549:0.015414:0.009570:0.010891:0.009425:0.009226:0.008449:0.015414:0.008467:0.010891:0.006187:0.006549:0.009570:0.010891:0.009570:0.006549:0.007309:0.008467:0.007833:0.009570:0.005047:0.008467:0.008449:0.006549:0.008449:0.009570:0.010547:0.003835
enhance the effectiveness of aftermarket operations. :@0.076930:0.546473:0.492991:0.546473:0.492991:0.531190:0.076930:0.531190:0.008340:0.010782:0.010782:0.009462:0.010782:0.008340:0.008340:0.005626:0.006079:0.010782:0.008340:0.005644:0.008340:0.005626:0.005120:0.008340:0.008340:0.006079:0.004595:0.008756:0.008340:0.010782:0.008340:0.007200:0.007200:0.005644:0.009462:0.007255:0.005626:0.009462:0.004939:0.006079:0.008340:0.007363:0.015305:0.009462:0.007200:0.008919:0.008340:0.006079:0.005626:0.009462:0.009462:0.008340:0.007037:0.009299:0.006079:0.004939:0.009462:0.010782:0.007200:0.004704:0.003835
Dealers and their management of moments of truth :@0.076930:0.562448:0.493045:0.562448:0.493045:0.547165:0.076930:0.547165:0.011904:0.008322:0.009444:0.004921:0.008322:0.007544:0.007182:0.005500:0.009444:0.010764:0.009444:0.005500:0.006061:0.010764:0.008322:0.004921:0.007182:0.005500:0.015287:0.009444:0.010764:0.009281:0.009100:0.008322:0.015287:0.008322:0.010764:0.006061:0.005500:0.009444:0.007236:0.005500:0.015287:0.009444:0.015287:0.008322:0.010764:0.006061:0.007182:0.005500:0.009444:0.007236:0.005500:0.006061:0.007472:0.010764:0.006061:0.010547:0.003835
are crucial to reinforce the brand experience and service :@0.076930:0.578422:0.493262:0.578422:0.493262:0.563140:0.076930:0.563140:0.009136:0.006875:0.008014:0.003166:0.008014:0.007164:0.010457:0.008014:0.004613:0.009136:0.004613:0.003166:0.005753:0.009136:0.003166:0.006875:0.008014:0.004613:0.010457:0.004613:0.009136:0.006875:0.008014:0.008014:0.003166:0.005753:0.010457:0.008014:0.003166:0.009136:0.006712:0.009136:0.010457:0.009136:0.003166:0.007671:0.009136:0.009136:0.008014:0.006875:0.004613:0.008014:0.010457:0.008014:0.008014:0.003166:0.009136:0.010457:0.009136:0.003166:0.006875:0.008014:0.007399:0.009136:0.004613:0.008014:0.008105:0.003835
quality.  An aftermarket audit can not only reveal the :@0.076930:0.594397:0.493009:0.594397:0.493009:0.579115:0.076930:0.579115:0.009353:0.010656:0.009353:0.004830:0.004812:0.005970:0.006838:0.004812:0.004740:0.004740:0.012935:0.010674:0.004740:0.009353:0.004812:0.005970:0.008231:0.007236:0.015197:0.009335:0.007092:0.008810:0.008231:0.005952:0.004740:0.009353:0.010674:0.009335:0.004830:0.005970:0.004740:0.008213:0.009353:0.010674:0.004740:0.010674:0.009335:0.005970:0.004740:0.009353:0.010656:0.004306:0.009353:0.004740:0.007074:0.008231:0.008648:0.008213:0.009353:0.004830:0.004740:0.005970:0.010656:0.008105:0.003835
cost and service dimensions of current operations, it :@0.076930:0.610372:0.492701:0.610372:0.492701:0.595089:0.076930:0.595089:0.008286:0.009407:0.007146:0.006024:0.005283:0.009407:0.010728:0.009407:0.005283:0.007146:0.008286:0.007671:0.009407:0.004885:0.008286:0.008286:0.005283:0.009407:0.004885:0.015251:0.008286:0.010728:0.007146:0.004885:0.009407:0.010728:0.007146:0.005283:0.009407:0.007200:0.005283:0.008286:0.010728:0.007779:0.007146:0.008286:0.010728:0.006024:0.005283:0.009407:0.009407:0.008286:0.006983:0.009245:0.006024:0.004885:0.009407:0.010728:0.007146:0.004885:0.005283:0.004885:0.005843:0.003835
can help them to align the employees at all levels to :@0.076930:0.626347:0.492774:0.626347:0.492774:0.611064:0.076930:0.611064:0.008340:0.009462:0.010782:0.005663:0.010782:0.008340:0.004939:0.009462:0.005663:0.006079:0.010782:0.008340:0.015305:0.005663:0.006079:0.009462:0.005663:0.009462:0.004939:0.004939:0.009462:0.010782:0.005663:0.006079:0.010782:0.008340:0.005663:0.008340:0.015305:0.009462:0.004939:0.009226:0.008756:0.008340:0.008340:0.007200:0.005663:0.009299:0.006079:0.005663:0.009462:0.004939:0.004939:0.005663:0.004939:0.008340:0.008756:0.008340:0.004939:0.007200:0.005663:0.006079:0.009226:0.003835
be aware of their organizational goals and have the :@0.076930:0.642322:0.492955:0.642322:0.492955:0.627039:0.076930:0.627039:0.009498:0.008376:0.005916:0.008973:0.013514:0.009498:0.007236:0.008376:0.005916:0.009498:0.007291:0.005916:0.006115:0.010819:0.008376:0.004975:0.007236:0.005916:0.009498:0.007236:0.008973:0.009498:0.010819:0.004975:0.007236:0.009335:0.006115:0.004975:0.009498:0.010819:0.009498:0.004975:0.005916:0.008792:0.009498:0.009498:0.004975:0.007236:0.005916:0.009498:0.010819:0.009498:0.005916:0.010819:0.008792:0.008792:0.008376:0.005916:0.006115:0.010819:0.008105:0.003835
attitudes towards the services.  An aftermarket audit :@0.076930:0.658297:0.492792:0.658297:0.492792:0.643014:0.076930:0.643014:0.009245:0.006024:0.006024:0.004885:0.006024:0.010728:0.009407:0.008286:0.007146:0.005246:0.006024:0.009064:0.013424:0.009407:0.007146:0.009407:0.007146:0.005246:0.006024:0.010728:0.008286:0.005246:0.007146:0.008286:0.007671:0.009407:0.004885:0.008286:0.008286:0.007146:0.004885:0.005246:0.005246:0.012989:0.010728:0.005246:0.009407:0.004885:0.006024:0.008286:0.007309:0.015251:0.009407:0.007146:0.008865:0.008286:0.006024:0.005246:0.009407:0.010728:0.009407:0.004885:0.005843:0.003835
can help a company: :@0.076930:0.674271:0.236766:0.674271:0.236766:0.658989:0.076930:0.658989:0.008105:0.009226:0.010547:0.003835:0.010547:0.008105:0.004704:0.009226:0.003835:0.009226:0.003835:0.008105:0.009226:0.015070:0.009226:0.009226:0.010023:0.009226:0.004704:0.003835
:@0.510865:0.130434:0.527943:0.130434:0.527943:0.117069:0.510865:0.117069:0.017078
  Efficiently manage their cost structure:@0.527943:0.131127:0.822196:0.131127:0.822196:0.115844:0.527943:0.115844:0.003835:0.003835:0.009226:0.004704:0.004613:0.004613:0.008105:0.004704:0.008105:0.010547:0.005843:0.004179:0.009226:0.003835:0.015070:0.009226:0.010547:0.009064:0.008883:0.008105:0.003835:0.005843:0.010547:0.008105:0.004704:0.006965:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.006965:0.005843:0.007255:0.010547:0.008105:0.005843:0.010547:0.006965:0.008105
:@0.510865:0.146409:0.527943:0.146409:0.527943:0.133044:0.510865:0.133044:0.017078
  Develop systems and process that ensure consistent :@0.527943:0.147102:0.926853:0.147102:0.926853:0.131819:0.527943:0.131819:0.004052:0.004052:0.011687:0.008105:0.008521:0.008105:0.004704:0.009226:0.009226:0.004052:0.006965:0.009226:0.006965:0.005843:0.008105:0.015070:0.006965:0.004052:0.009226:0.010547:0.009226:0.004052:0.009226:0.006965:0.009226:0.008105:0.008105:0.006965:0.006965:0.004052:0.005843:0.010547:0.009064:0.005843:0.004052:0.008105:0.010547:0.006965:0.010547:0.006965:0.008105:0.004052:0.008105:0.009226:0.010547:0.006965:0.004704:0.006965:0.005843:0.008105:0.010547:0.005843:0.003835
response and quality of delivery:@0.541638:0.163076:0.781382:0.163076:0.781382:0.147794:0.541638:0.147794:0.006965:0.008105:0.006965:0.009226:0.009226:0.010547:0.006965:0.008105:0.003835:0.009226:0.010547:0.009226:0.003835:0.009226:0.010547:0.009226:0.004704:0.004704:0.005843:0.009226:0.003835:0.009226:0.007019:0.003835:0.009226:0.008105:0.004704:0.004360:0.008521:0.008105:0.007327:0.009226
:@0.510865:0.178359:0.527943:0.178359:0.527943:0.164993:0.510865:0.164993:0.017078
  Streamline operations to reduce waste :@0.527943:0.179051:0.826501:0.179051:0.826501:0.163769:0.527943:0.163769:0.003835:0.003835:0.009226:0.005843:0.006965:0.008105:0.009226:0.015070:0.004704:0.004704:0.010547:0.008105:0.003835:0.009226:0.009226:0.008105:0.006802:0.009064:0.005843:0.004704:0.009226:0.010547:0.006965:0.003835:0.005843:0.009226:0.003835:0.006965:0.008105:0.009226:0.010547:0.008105:0.008105:0.003835:0.013243:0.009226:0.006965:0.005843:0.008105:0.003835
:@0.510865:0.194334:0.527943:0.194334:0.527943:0.180968:0.510865:0.180968:0.017078
  build cost effective business continuity mechanisms :@0.527943:0.195026:0.926925:0.195026:0.926925:0.179743:0.527943:0.179743:0.003817:0.003817:0.009226:0.010547:0.004704:0.004704:0.009226:0.003817:0.008105:0.009226:0.006965:0.005843:0.003817:0.008105:0.005391:0.004885:0.008105:0.008105:0.005843:0.004360:0.008521:0.008105:0.003817:0.009226:0.010547:0.006965:0.004704:0.010547:0.008105:0.006965:0.006965:0.003817:0.008105:0.009226:0.010547:0.005843:0.004704:0.010384:0.010547:0.004704:0.005843:0.009226:0.003817:0.015070:0.008105:0.008105:0.010547:0.009226:0.010547:0.004704:0.006965:0.015070:0.006965:0.003835
The starting point for each OEM seeking to enhance :@0.526242:0.211001:0.926636:0.211001:0.926636:0.195718:0.526242:0.195718:0.010565:0.010565:0.008123:0.004631:0.006983:0.005862:0.009245:0.007508:0.005862:0.004722:0.010565:0.009245:0.004631:0.009245:0.009245:0.004722:0.010565:0.005862:0.004631:0.004722:0.009245:0.006983:0.004631:0.008123:0.009245:0.008123:0.010565:0.004631:0.011886:0.009245:0.015088:0.004631:0.006983:0.008123:0.008123:0.009245:0.004722:0.010565:0.009245:0.004631:0.005862:0.009245:0.004631:0.008123:0.010565:0.010565:0.009245:0.010565:0.008123:0.008105:0.003835
aftermarket audit is a must to assess current state; :@0.510865:0.290875:0.927106:0.290875:0.927106:0.275593:0.510865:0.275593:0.009570:0.005047:0.006187:0.008449:0.007472:0.015414:0.009570:0.007309:0.009027:0.008449:0.006187:0.006440:0.009570:0.010891:0.009570:0.005047:0.006187:0.006440:0.005047:0.007309:0.006440:0.009570:0.006440:0.015251:0.010891:0.007309:0.006187:0.006440:0.006187:0.009570:0.006440:0.009570:0.007309:0.007309:0.008449:0.007309:0.007309:0.006440:0.008449:0.010891:0.007942:0.007309:0.008449:0.010891:0.006187:0.006440:0.007309:0.006187:0.009407:0.006187:0.008449:0.004704:0.003835
uncover challenges, and an active evaluation of where :@0.510865:0.306850:0.926962:0.306850:0.926962:0.291567:0.510865:0.291567:0.010547:0.010547:0.008105:0.008756:0.008521:0.008105:0.006965:0.004161:0.008105:0.010547:0.009226:0.004704:0.004704:0.008105:0.010547:0.008883:0.008105:0.006965:0.004704:0.004161:0.009226:0.010547:0.009226:0.004161:0.009226:0.010547:0.004161:0.009226:0.008105:0.005843:0.004360:0.008521:0.008105:0.004161:0.008105:0.008883:0.009226:0.004704:0.010547:0.009064:0.005843:0.004704:0.009226:0.010547:0.004161:0.009226:0.007019:0.004161:0.013243:0.010547:0.008105:0.006965:0.008105:0.003835
their aftermarket future lies. :@0.510865:0.322825:0.727163:0.322825:0.727163:0.307542:0.510865:0.307542:0.005843:0.010547:0.008105:0.004704:0.006965:0.003835:0.009226:0.004704:0.005843:0.008105:0.007128:0.015070:0.009226:0.006965:0.008684:0.008105:0.005843:0.003835:0.004704:0.010547:0.005843:0.010547:0.006965:0.008105:0.003835:0.004704:0.004704:0.008105:0.006965:0.004704:0.003835
References:@0.510855:0.356185:0.597494:0.356185:0.597494:0.338097:0.510855:0.338097:0.010980:0.009004:0.006573:0.009004:0.006459:0.009004:0.010220:0.008472:0.009004:0.007921
1. :@0.526239:0.366889:0.541508:0.366889:0.541508:0.354748:0.526239:0.354748:0.008438:0.003763:0.003068
Armistead, C., & Clark, G. (1991).A framework for formulating :@0.558803:0.366889:0.926112:0.366889:0.926112:0.354748:0.558803:0.354748:0.009350:0.005876:0.011159:0.003763:0.005572:0.004675:0.005572:0.006484:0.006484:0.003763:0.003358:0.008438:0.003763:0.003763:0.003358:0.011159:0.003358:0.008438:0.003763:0.006484:0.005167:0.006484:0.003763:0.003358:0.009350:0.003763:0.003358:0.005572:0.008438:0.008438:0.008438:0.008438:0.005572:0.003763:0.009350:0.003358:0.003763:0.005152:0.006484:0.011159:0.005268:0.010117:0.006484:0.005167:0.006484:0.003358:0.003531:0.006484:0.005572:0.003358:0.003531:0.006484:0.005876:0.010855:0.007381:0.003763:0.006484:0.004675:0.003763:0.007381:0.006484:0.003068
after-sales support strategy.International Journal of  Physical :@0.558803:0.379669:0.925953:0.379669:0.925953:0.367528:0.558803:0.367528:0.006730:0.004009:0.004921:0.005818:0.005080:0.004921:0.005818:0.006730:0.004009:0.005818:0.005818:0.004979:0.005818:0.007627:0.006730:0.006730:0.006730:0.005818:0.004921:0.004979:0.005818:0.004921:0.005398:0.006730:0.004921:0.005688:0.006730:0.007323:0.004009:0.004921:0.007627:0.004921:0.005818:0.006021:0.007627:0.006730:0.004921:0.004009:0.006730:0.007627:0.006730:0.004009:0.004979:0.004501:0.006730:0.007627:0.006021:0.007627:0.006730:0.004009:0.004979:0.006730:0.003763:0.002301:0.004979:0.008684:0.007425:0.007627:0.005818:0.004009:0.005818:0.006730:0.003763:0.003068
Distribution & Logistics Management, 21(9), 22-29.:@0.558803:0.392449:0.863545:0.392449:0.863545:0.380308:0.558803:0.380308:0.009350:0.003763:0.005572:0.004675:0.005572:0.003763:0.006484:0.007381:0.004675:0.003763:0.006484:0.007381:0.003068:0.011159:0.003068:0.007381:0.006484:0.006484:0.003763:0.005572:0.004675:0.003763:0.005572:0.005572:0.003068:0.012968:0.006484:0.007381:0.006267:0.006484:0.005572:0.011159:0.005572:0.007381:0.004675:0.003763:0.003068:0.008438:0.008438:0.005572:0.008438:0.005572:0.003763:0.003068:0.008438:0.008438:0.004675:0.008438:0.008438:0.003763
2. :@0.526239:0.405228:0.541508:0.405228:0.541508:0.393088:0.526239:0.393088:0.008438:0.003763:0.286338
Bundschuh, R. G., &Dezvane, T. M. (2003). How to make after-:@0.558803:0.405228:0.923015:0.405228:0.923015:0.393088:0.558803:0.393088:0.009350:0.007381:0.007381:0.006484:0.005572:0.005268:0.007381:0.007381:0.007381:0.003763:0.003329:0.009350:0.003763:0.003329:0.009350:0.003763:0.003763:0.003329:0.011159:0.009350:0.005369:0.005572:0.006354:0.006484:0.007381:0.005442:0.003763:0.003329:0.006093:0.003763:0.003329:0.012968:0.003763:0.003329:0.005572:0.008438:0.008438:0.008438:0.008438:0.005572:0.003763:0.003329:0.010247:0.006252:0.010247:0.003329:0.004675:0.006484:0.003329:0.011159:0.006484:0.006354:0.005572:0.003329:0.006484:0.003763:0.004675:0.005572:0.004834:0.004675
sales services pay off. McKinsey Quarterly, 12(4), 117-127.:@0.558803:0.418008:0.904127:0.418008:0.904127:0.405867:0.558803:0.405867:0.005572:0.006484:0.003763:0.005572:0.005572:0.003068:0.005572:0.005572:0.005572:0.006484:0.003763:0.005572:0.005572:0.005572:0.003068:0.006484:0.006354:0.007381:0.003068:0.006484:0.004270:0.002924:0.003763:0.003068:0.012968:0.005572:0.009350:0.003763:0.007381:0.005572:0.005572:0.007381:0.003068:0.009350:0.007381:0.006484:0.005572:0.004675:0.005572:0.005167:0.003560:0.007179:0.003763:0.003068:0.008438:0.008438:0.005572:0.008438:0.005572:0.003763:0.003068:0.008438:0.008438:0.008438:0.004675:0.008438:0.008438:0.008438:0.003763
3. :@0.526239:0.430788:0.541508:0.430788:0.541508:0.418647:0.526239:0.418647:0.008438:0.003763:0.251603
Cohen, M. A., Agrawal, N., & Agrawal, V. (2006).Winning in the :@0.558803:0.430788:0.925866:0.430788:0.925866:0.418647:0.558803:0.418647:0.008394:0.006440:0.007338:0.005529:0.007338:0.003720:0.002562:0.012924:0.003720:0.002562:0.009306:0.003720:0.003720:0.002562:0.009306:0.006440:0.005109:0.006151:0.010073:0.006440:0.003720:0.003720:0.002562:0.009784:0.003720:0.003720:0.002562:0.011115:0.002562:0.009306:0.006440:0.005109:0.006151:0.010073:0.006440:0.003720:0.003720:0.001983:0.006715:0.003720:0.002562:0.005529:0.008394:0.008394:0.008394:0.008394:0.005529:0.003720:0.013272:0.003720:0.007338:0.007338:0.003720:0.007338:0.006440:0.002562:0.003720:0.007338:0.002562:0.004631:0.007338:0.005572:0.003068
aftermarket.Harvard Business Review, 84(5), 129-138.:@0.558803:0.443568:0.879712:0.443568:0.879712:0.431427:0.558803:0.431427:0.006484:0.003763:0.004675:0.005572:0.005876:0.011159:0.006484:0.005167:0.006354:0.005572:0.004675:0.003763:0.010247:0.006484:0.005572:0.006354:0.006484:0.005369:0.006484:0.003068:0.009350:0.007381:0.005572:0.003763:0.007381:0.005572:0.005572:0.005572:0.003068:0.008930:0.005355:0.006484:0.003763:0.005268:0.009089:0.003763:0.003068:0.008438:0.008438:0.005572:0.008438:0.005572:0.003763:0.003068:0.008438:0.008438:0.008438:0.004675:0.008438:0.008438:0.008438:0.003763
4. :@0.526239:0.456348:0.541508:0.456348:0.541508:0.444207:0.526239:0.444207:0.008438:0.003763:0.216868
Corey, R.E., Cespedes, F.V. and Rangan, V.K. (1989), Going to :@0.558803:0.456348:0.926155:0.456348:0.926155:0.444207:0.558803:0.444207:0.008554:0.006600:0.005384:0.005688:0.007294:0.003879:0.003951:0.009465:0.003879:0.008554:0.003879:0.003879:0.003951:0.008554:0.005688:0.005688:0.006600:0.005688:0.006600:0.005688:0.005688:0.003879:0.003951:0.005963:0.003879:0.006875:0.003879:0.003951:0.006600:0.007497:0.006600:0.003951:0.009335:0.006600:0.007497:0.006600:0.006600:0.007497:0.003879:0.003372:0.006875:0.003879:0.009465:0.003879:0.003951:0.005688:0.008554:0.008554:0.008554:0.008554:0.005688:0.003879:0.003951:0.009465:0.006600:0.003879:0.007497:0.006600:0.003951:0.004791:0.006484:0.003068
Market: Distribution Systems for:@0.558803:0.469128:0.744752:0.469128:0.744752:0.456987:0.558803:0.456987:0.012968:0.006484:0.005167:0.006354:0.005572:0.004675:0.003763:0.003068:0.009350:0.003763:0.005572:0.004675:0.005572:0.003763:0.006484:0.007381:0.004675:0.003763:0.006484:0.007381:0.003068:0.007381:0.007381:0.005572:0.004675:0.005572:0.011159:0.005572:0.003068:0.003531:0.006484:0.005572
5. :@0.526239:0.481908:0.541508:0.481908:0.541508:0.469767:0.526239:0.469767:0.008438:0.003763:0.182133
Industrial Products. Harvard Business School Press, Boston, MA, :@0.558803:0.481908:0.926488:0.481908:0.926488:0.469767:0.558803:0.469767:0.004660:0.007367:0.006469:0.007367:0.005558:0.004660:0.005558:0.003748:0.006469:0.003748:0.002591:0.008423:0.005254:0.006469:0.006469:0.007367:0.005558:0.004660:0.005558:0.003748:0.002591:0.010232:0.006469:0.005558:0.006339:0.006469:0.005355:0.006469:0.002591:0.009335:0.007367:0.005558:0.003748:0.007367:0.005558:0.005558:0.005558:0.002591:0.007367:0.005254:0.007367:0.006469:0.006469:0.003748:0.002591:0.008423:0.005254:0.005558:0.005558:0.005558:0.003748:0.002591:0.009335:0.006469:0.005558:0.004660:0.006469:0.007367:0.003748:0.002591:0.012953:0.009335:0.003763:0.003068
pp. 22-59.:@0.558803:0.494688:0.620169:0.494688:0.620169:0.482547:0.558803:0.482547:0.006484:0.005862:0.003763:0.003068:0.008438:0.008438:0.004675:0.008438:0.008438:0.003763
6. :@0.526239:0.507467:0.541508:0.507467:0.541508:0.495327:0.526239:0.495327:0.008438:0.003763:0.003068
Gaiardelli P., Saccani N. and Songini L. (2007) “Performance :@0.558803:0.507467:0.926213:0.507467:0.926213:0.495327:0.558803:0.495327:0.009523:0.006658:0.003937:0.006658:0.005543:0.006658:0.005746:0.003937:0.003937:0.003937:0.004385:0.006021:0.003937:0.003937:0.004385:0.007555:0.006658:0.005746:0.005746:0.006658:0.007555:0.003937:0.004385:0.010001:0.003937:0.004385:0.006658:0.007555:0.006658:0.004385:0.007555:0.006658:0.007555:0.006658:0.003937:0.007555:0.003937:0.004385:0.007555:0.003937:0.004385:0.005746:0.008611:0.008611:0.008611:0.008611:0.005746:0.004385:0.006658:0.007468:0.005746:0.005746:0.003705:0.006658:0.006050:0.011332:0.006658:0.007555:0.005746:0.005572:-0.237307
measurement of  the after-sales service network- Evidence from :@0.558803:0.520247:0.926112:0.520247:0.926112:0.508106:0.558803:0.508106:0.011303:0.005717:0.006629:0.005717:0.007526:0.005413:0.005717:0.011303:0.005717:0.007526:0.004819:0.004183:0.006629:0.003763:0.002200:0.004183:0.004819:0.007526:0.005717:0.004183:0.006629:0.003908:0.004819:0.005717:0.004979:0.004819:0.005717:0.006629:0.003908:0.005717:0.005717:0.004183:0.005717:0.005717:0.005717:0.006629:0.003908:0.005717:0.005717:0.004183:0.007526:0.005717:0.004819:0.010261:0.006629:0.005312:0.006629:0.004819:0.004183:0.008582:0.006629:0.003908:0.006629:0.005717:0.007526:0.005717:0.005717:0.004183:0.003908:0.005413:0.006629:0.011159:0.003068
the automotive industry” Computers in Industry, 58 (7), pp. :@0.558803:0.533027:0.925851:0.533027:0.925851:0.520886:0.558803:0.520886:0.004877:0.007584:0.005775:0.004675:0.006686:0.007584:0.004877:0.006686:0.011361:0.006686:0.004877:0.003763:0.006498:0.005775:0.004675:0.003966:0.007584:0.006686:0.007584:0.005775:0.004877:0.005775:0.007584:0.006686:0.004675:0.008640:0.006686:0.011361:0.006686:0.007584:0.004877:0.005775:0.005644:0.005775:0.004675:0.003966:0.007584:0.004675:0.004877:0.007584:0.006686:0.007584:0.005775:0.004877:0.005775:0.007381:0.003966:0.004675:0.008640:0.008640:0.004675:0.005775:0.008640:0.005775:0.003966:0.004675:0.006686:0.006064:0.003763:0.003068
698-708.:@0.558803:0.545807:0.617867:0.545807:0.617867:0.533666:0.558803:0.533666:0.008438:0.008438:0.008438:0.004675:0.008438:0.008438:0.008438:0.003763
7. :@0.526239:0.558587:0.541508:0.558587:0.541508:0.546446:0.526239:0.546446:0.008438:0.003763:0.077928
Lusch, R.F., Vargo, S.L. and O’Brien, M. (2007), “Competing :@0.558803:0.558587:0.926025:0.558587:0.926025:0.546446:0.558803:0.546446:0.007540:0.007540:0.005731:0.005427:0.007540:0.003922:0.004298:0.009509:0.003922:0.006006:0.003922:0.003922:0.003720:0.008061:0.006643:0.005312:0.006643:0.006339:0.003922:0.004298:0.007265:0.003922:0.007540:0.003922:0.004298:0.006643:0.007540:0.006643:0.004298:0.009509:0.003922:0.009509:0.005731:0.003922:0.005731:0.007540:0.003922:0.004298:0.013127:0.003922:0.004298:0.005731:0.008597:0.008597:0.008597:0.008597:0.005731:0.003922:0.004298:0.006643:0.008597:0.006643:0.011318:0.006643:0.005731:0.004834:0.003922:0.007540:0.006484:0.003068
through service: insights from service-dominant logic”, Journal of :@0.558803:0.571367:0.926112:0.571367:0.926112:0.559226:0.558803:0.559226:0.004675:0.007381:0.005268:0.006484:0.007381:0.006484:0.007381:0.003054:0.005572:0.005572:0.005572:0.006484:0.003763:0.005572:0.005572:0.003763:0.003054:0.003763:0.007381:0.005572:0.003763:0.006484:0.007381:0.004675:0.005572:0.003054:0.003763:0.005268:0.006484:0.011159:0.003054:0.005572:0.005572:0.005572:0.006484:0.003763:0.005572:0.005572:0.004675:0.006484:0.006484:0.011159:0.003763:0.007381:0.006484:0.007381:0.004675:0.003054:0.003763:0.006484:0.006484:0.003763:0.005572:0.006484:0.003763:0.003054:0.004255:0.006484:0.007381:0.005775:0.007381:0.006484:0.003763:0.003054:0.006484:0.003763:0.003068
Retailing, Vol. 83 No. 1, pp. 5-18.:@0.558803:0.584147:0.751814:0.584147:0.751814:0.572006:0.558803:0.572006:0.008930:0.005572:0.004675:0.006484:0.003763:0.003763:0.003763:0.007381:0.006281:0.003763:0.002489:0.007772:0.006484:0.003763:0.003763:0.003068:0.008438:0.008438:0.003068:0.010247:0.006079:0.003763:0.003068:0.008438:0.003763:0.003068:0.006484:0.005862:0.003763:0.003068:0.008438:0.004675:0.008438:0.008438:0.003763
8. :@0.526239:0.596927:0.541508:0.596927:0.541508:0.584786:0.526239:0.584786:0.008438:0.003763:0.025825
The  Institute of Cost and Works Accountants of India (2009), :@0.558803:0.596927:0.926083:0.596927:0.926083:0.584786:0.558803:0.584786:0.007338:0.007468:0.005659:0.003763:0.003763:0.004762:0.007468:0.005659:0.004762:0.003850:0.004762:0.007468:0.004762:0.005659:0.003763:0.006571:0.005905:0.003763:0.008525:0.006571:0.005659:0.004762:0.003763:0.006571:0.007468:0.006571:0.003184:0.012534:0.006571:0.005254:0.006571:0.005659:0.003763:0.009436:0.005659:0.005659:0.006571:0.007468:0.007468:0.004762:0.006571:0.007468:0.004762:0.005659:0.003763:0.006571:0.005905:0.003763:0.004762:0.007468:0.006571:0.003850:0.006571:0.003763:0.005659:0.008525:0.008525:0.008525:0.008525:0.005659:0.003763:0.003068
‘Guidance Note on Internal Audit’, January, Kolkatta. :@0.558803:0.609706:0.860897:0.609706:0.860897:0.597566:0.558803:0.597566:0.003763:0.009350:0.007381:0.003763:0.006484:0.006484:0.007381:0.005572:0.005572:0.003068:0.010247:0.006484:0.004675:0.005572:0.003068:0.006484:0.007381:0.003068:0.004675:0.007381:0.004675:0.005572:0.005775:0.007381:0.006484:0.003763:0.003068:0.008626:0.007381:0.006484:0.003763:0.004675:0.003763:0.003763:0.003068:0.004023:0.006484:0.007381:0.007381:0.006484:0.005572:0.007179:0.003763:0.003068:0.008785:0.006484:0.003763:0.006484:0.006484:0.004675:0.004675:0.006484:0.003763:0.003068
aishwarya@browneandmohan.com:@0.673113:0.658297:0.923078:0.658297:0.923078:0.643120:0.673113:0.643120:0.008105:0.004704:0.006965:0.009226:0.012646:0.008105:0.006965:0.009226:0.008105:0.016644:0.008105:0.006585:0.007815:0.012809:0.009226:0.006965:0.008105:0.009226:0.008105:0.013948:0.008105:0.009226:0.008105:0.009226:0.004704:0.006965:0.008105:0.013948
Dr. V.S Chauhan, Chairman UGC, :@0.582564:0.790314:0.884672:0.790314:0.884672:0.771975:0.582564:0.771975:0.015001:0.005775:0.005492:0.003604:0.009509:0.005492:0.010920:0.003604:0.013199:0.012288:0.010920:0.012288:0.012288:0.010920:0.012288:0.005492:0.003604:0.013199:0.012288:0.010920:0.006860:0.009378:0.017932:0.010920:0.012288:0.003604:0.013634:0.015001:0.013199:0.005644:0.004559
being felicitated by CMA Manas :@0.582564:0.809484:0.884694:0.809484:0.884694:0.791145:0.582564:0.791145:0.011115:0.009552:0.007034:0.012483:0.010898:0.005514:0.006600:0.009530:0.007056:0.007056:0.009552:0.007056:0.007056:0.011094:0.007056:0.009552:0.011115:0.005492:0.010659:0.012483:0.005514:0.013373:0.018822:0.013829:0.005514:0.018822:0.011094:0.012483:0.011115:0.009053:0.004559
Kumar Thakur, President of the :@0.582564:0.828654:0.884390:0.828654:0.884390:0.810315:0.582564:0.810315:0.013872:0.012548:0.018192:0.011180:0.009161:0.005579:0.012787:0.012548:0.011180:0.011180:0.012548:0.006252:0.005753:0.005579:0.012309:0.008944:0.009617:0.009161:0.007121:0.011180:0.009617:0.012548:0.007121:0.005579:0.010963:0.009986:0.005579:0.007121:0.012548:0.009509:0.004559
Institute on April 21, 2017:@0.582564:0.847824:0.832352:0.847824:0.832352:0.829485:0.582564:0.829485:0.007012:0.012439:0.009053:0.007012:0.007012:0.007012:0.012439:0.007012:0.009509:0.004559:0.010855:0.012439:0.004559:0.013785:0.011311:0.009053:0.007012:0.007012:0.004559:0.012657:0.012657:0.005644:0.004559:0.012657:0.012657:0.012657:0.012657