Cost Accounting · CMA
Cost records aur cost audit law ki zaroorat bhi hain aur business ka sabse useful tool bhi. Cost Accountants (CMA) se compliance ke saath-saath pricing aur margin ka saaf picture.
Kaam mein kya shamil hai
Fees
Fee products ki sankhya, plants aur records ki halat par depend karti hai — scope dekh kar likhit mein.
Manufacturers jahan rules lagte hain
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Turnover limit cross karne wali companies
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Har business jo margin samajhna chahta hai
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Is page par di gayi jaankari general information hai, professional advice nahi. Positions facts aur us waqt ke law par depend karti hain — apne case ke liye humse baat kar lijiye.
Companies (Cost Records and Audit) Rules, 2014 mein listed products banane wali companies par turnover limit ke upar cost records aur audit lagta hai. Ignore karne par penalty ho sakti hai.
Kaunsa product paisa banata hai aur kaunsa khaata hai — cost sheet se hi pata chalta hai.
Scope
Limits company ke overall turnover aur product ke hisaab se — current rules ke saath confirm karte hain.
Listed products banane wali company ka turnover ₹35 crore ya zyada ho toh records rakhne hote hain.
Overall turnover ₹50 crore aur product turnover ₹25 crore ya zyada.
Overall turnover ₹100 crore aur product turnover ₹35 crore ya zyada.
Cost auditor ki appointment — board meeting ke 30 din ya saal shuru hone ke 180 din ke andar, jo pehle ho.
Cost auditor ki report board ko.
Report milne ke 30 din ke andar MCA par filing.
Material, labour aur overheads ka product-wise hisaab.
Stock ki sahi valuation — books, bank aur tax ke liye.
Wastage, yield aur process ka analysis.
Ye baatein pehle se jaan lijiye
Kuch companies — jaise export ka bada hissa ya kuch zones ki units — ko exemption mil sakta hai. Check zaroor karein.
Cost auditor statutory auditor nahi ho sakta.
Cost records saal ke end mein nahi, poore saal maintain karne hote hain.
Process
Products, turnover aur applicability.
Records ka format aur data flow.
Records ki checking aur report.
CRA forms aur management report.
Documents
Cost records / audit ke liye: ye list taiyar rakhiye. Photo ya scan WhatsApp par bhej dijiye — original sirf zaroorat par. Case ke hisaab se list thodi badal sakti hai.
Aapka product rules mein listed hai ya nahi aur overall aur product turnover kitna hai — in teen baaton se tay hota hai. Hum ye check free mein karte hain.
Statutory audit financial statements ka hota hai. Cost audit product-wise cost records ka — dono alag auditors karte hain.
Additional fee ke saath file hota hai aur penalty ka risk rehta hai — jaldi file karna behtar.
Law ke tahat nahi, lekin pricing aur margin samajhne ke liye bahut kaam ki hai.
Haan. Costing, GST aur accounts ek hi firm mein hone se numbers match rehte hain.
Aur bhi
Product aur pichhle saal ka turnover bataiye — hum applicability check karke bata denge.