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Ministry of Corporate Affairs vide notification number 430 dated 3rd June 2011 has issued The Companies (Cost Audit Report) Rules 2011. Every cost auditor has to submit the Cost Audit Report as per these rules from 1st April 2012 irrespective of the financial year of the company to which it relates.

 

The report is to be submitted in 3 forms:

Form I relates to General Information of the company

Form II relates to form of Cost Audit Report

Form III relates to Performance Appraisal Report

 

The Institute is looking for empanelment of experts to prepare Guidance Note relating to Performance Appraisal Report on priority basis. The work is to be completed within a time frame of one month from the award of the same. The indicative list of areas to be covered in the Performance Appraisal Report is as follows:

1. Capacity Utilization Analysis

2. Productivity / Efficiency Analysis

3. Utilities / Energy Efficiency Analysis

4. Key-Costs & Contribution Analysis

5. Product / Service Profitability Analysis

6. Market / Customer Profitability Analysis

7. Working Capital & Inventory Management Analysis

8. Manpower Analysis

9. Impact of IFRS on the Cost Structure, Cash-Flows and Profitability

10. Application of Management Accounting Tools

The professional experts having expertise and experience of more than 5 years may send their resume along with Expected Financial Implication within 15 days of this announcement to:

The Secretary, Cost Accounting Standards Board,

The Institute of Cost and Works Accountants of India,

ICWAI Bhawan, 3rd Floor,

3, Lodi Road, Institutional Area, New Delhi – 110003

Phone: 01124641232, email: casb@icwai.o



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