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Page 1: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLDs3-ap-southeast-1.amazonaws.com/static.cakart.in/7814/study_contents/November_2018.pdfRefering to the provisions of the Companies Act, 2013,

© The Institute of Chartered Accountants of India

Page 2: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLDs3-ap-southeast-1.amazonaws.com/static.cakart.in/7814/study_contents/November_2018.pdfRefering to the provisions of the Companies Act, 2013,

© The Institute of Chartered Accountants of India

Page 3: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLDs3-ap-southeast-1.amazonaws.com/static.cakart.in/7814/study_contents/November_2018.pdfRefering to the provisions of the Companies Act, 2013,

© The Institute of Chartered Accountants of India

Page 4: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLDs3-ap-southeast-1.amazonaws.com/static.cakart.in/7814/study_contents/November_2018.pdfRefering to the provisions of the Companies Act, 2013,

© The Institute of Chartered Accountants of India

Page 5: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLDs3-ap-southeast-1.amazonaws.com/static.cakart.in/7814/study_contents/November_2018.pdfRefering to the provisions of the Companies Act, 2013,

© The Institute of Chartered Accountants of India

Page 6: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLDs3-ap-southeast-1.amazonaws.com/static.cakart.in/7814/study_contents/November_2018.pdfRefering to the provisions of the Companies Act, 2013,

© The Institute of Chartered Accountants of India

Page 7: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLDs3-ap-southeast-1.amazonaws.com/static.cakart.in/7814/study_contents/November_2018.pdfRefering to the provisions of the Companies Act, 2013,

© The Institute of Chartered Accountants of India

Page 8: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLDs3-ap-southeast-1.amazonaws.com/static.cakart.in/7814/study_contents/November_2018.pdfRefering to the provisions of the Companies Act, 2013,

© The Institute of Chartered Accountants of India

Page 9: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLDs3-ap-southeast-1.amazonaws.com/static.cakart.in/7814/study_contents/November_2018.pdfRefering to the provisions of the Companies Act, 2013,

© The Institute of Chartered Accountants of India

Page 10: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLDs3-ap-southeast-1.amazonaws.com/static.cakart.in/7814/study_contents/November_2018.pdfRefering to the provisions of the Companies Act, 2013,

© The Institute of Chartered Accountants of India

Page 11: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLDs3-ap-southeast-1.amazonaws.com/static.cakart.in/7814/study_contents/November_2018.pdfRefering to the provisions of the Companies Act, 2013,

© The Institute of Chartered Accountants of India

Page 12: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLDs3-ap-southeast-1.amazonaws.com/static.cakart.in/7814/study_contents/November_2018.pdfRefering to the provisions of the Companies Act, 2013,

© The Institute of Chartered Accountants of India

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PAPER 5: STRATEGIC COST MANAGEMENT AND …s3-ap-southeast-1.amazonaws.com/static.cakart.in/7197/study_contents/May_2018.pdfThus, divisional autonomy will be undermined. Transferring

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