The Management Accountant - October 2024

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www.icmai.in

October 2024 - The Management Accountant

ICMAI

The Institute of Cost Accountants of India

(Statutory body under an Act of Parliament)

www.icmai.in

The Management Accountant, official organ of

The Institute of Cost Accountants of India, established in 1944

(founder member of IFAC, SAFA and CAPA)

Printed and Published by

CMA Kaushik Banerjee on behalf of The Institute of Cost

Accountants of India, 12, Sudder Street, P. S. New Market,

Dist: Kolkata, West Bengal - 700 016 and printed at – Spenta

Multimedia Pvt. Ltd., Plot 15, 16 & 21/1 Village – Chikhloli,

Morivali, MIDC, Ambernath (West), Dist: Thane – 421505 and

published at – The Institute of Cost Accountants of India, 12,

Sudder Street, P. S. New Market, Dist: Kolkata, West Bengal -

700 016.

Editor – CMA Sucharita Chakraborty on behalf of The

Institute of Cost Accountants of India, 12, Sudder Street,

P. S. New Market, Dist: Kolkata, West Bengal - 700 016.

Chairman, Journal & Publications Committee

CMA Harshad Shamkant Deshpande

ENQUIRY

Articles/Publications/News/Contents/Letters/Book

Review/Enlistment

editor@icmai.in

Non-Receipt/Complementary Copies/Grievances

journal@icmai.in

Subscription/Renewal/Restoration

subscription@icmai.in

EDITORIAL OFFICE

CMA Bhawan, 4th Floor, 84, Harish Mukherjee Road,

Kolkata - 700 025

Tel: +91 33 2454-0086/0087/0184/0063

The Management Accountant technical data

Periodicity

: Monthly

Language

: English

Overall Size

: 26.5 cm x 19.6 cm

Subscription

Inland: `1,000 p.a or `100 for a single copy

Overseas: US$ 150 by airmail

Concessional subscription rates for registered students of

the Institute: `300 p.a or `30 for a single copy

The Management Accountant Journal is Indexed and Listed

at:

Index Copernicus and J-gate

Global Impact and Quality factor (2015):0.563

We have expanded our Readership from 1 to 94 Countries

Afghanistan, Algeria, Argentina, Australia, Azerbaijan,

Bahrain, Bangladesh, Belgium, Benin, Botswana, Brazil, British

Indian Ocean Territory, Bulgaria, Cambodia, Cameroon,

Canada, Chile, China, Colombia, Croatia, Czech Republic,

Djibouti, Egypt, France, Gambia, Germany, Ghana, Great

Britain, Greece, Honduras, Hong Kong, Hungary, Iceland,

India, Indonesia, Iraq, Ireland, Italy, Jamaica, Japan, Jordan,

Kazakhstan, Kenya, Kuwait, Lebanon, Liberia, Lithuania,

Malawi, Malaysia, Mauritius, Mexico, Morocco, Myanmar,

Namibia, Nepal, Netherlands, New Zealand, Nigeria, Oman,

Pakistan, Papua New Guinea, Paraguay, Peru, Philippines,

Poland, Portugal, Qatar, Romania, Russia, Rwanda, Saudi

Arabia, Serbia, Seychelles, Singapore, Slovakia, Slovenia,

South Africa, Spain, Sri Lanka, Suriname, Sweden,

Switzerland, Syria, Taiwan, Tanzania, Thailand, Turkey,

Uganda, Ukraine, United Arab Emirates, United Kingdom,

United States of America, Vietnam, Zaire, Zimbabwe.

THE INSTITUTE OF COST ACCOUNTANTS OF INDIA

(erstwhile The Institute of Cost and Works Accountants of

India) was established in 1944 as a registered company

under the Companies Act with the objects of promoting,

regulating and developing the profession of Cost

Accountancy.

On 28 May 1959, the Institute was established by a

special Act of Parliament, namely, the Cost and Works

Accountants Act 1959 as a statutory professional body for

the regulation of the profession of Cost & Management

Accountancy.

It has since been continously contributing to the growth

of the industrial and economic climate of the country.

The Institute of Cost Accountants of India is the only

recognized statutory professional organisation and

licensing body in India specialising exclusively in Cost &

Management Accountancy.

VISION STATEMENT

“The Institute of Cost Accountants of India would be the

preferred source of resources and professionals for the

financial leadership of enterprises globally.”

MISSION STATEMENT

“The CMA Professionals would ethically drive enterprises

globally by creating value to stakeholders in the socio-

economic context through competencies drawn

from the integration of strategy, management and

accounting.”

IDEALS THE INSTITUTE STANDS FOR

to develop the Cost and Management Accountancy

Profession

to develop the body of members and properly equip

them for functions

to ensure sound professional ethics

to keep abreast of new developments

Headquarters:

CMA Bhawan, 12 Sudder Street, Kolkata - 700016

Delhi Office:

CMA Bhawan, 3, Institutional Area, Lodhi Road

New Delhi - 110003

Behind every successful business decision,

there is always a CMA

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