The Management Accountant December 2024
Welcome to interactive presentation, created with Publuu. Enjoy the reading!
www.icmai.in
December 2024 - The Management Accountant
3
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)
Publisher – Sucharita Chakraborty – The Institute of Cost
Accountants of India, 12, Sudder Street, P. S. New Market,
Kolkata, West Bengal – 700016.
Place of Publication – The Institute of Cost Accountants of
India, 12, Sudder Street, P. S. New Market, Kolkata,
West Bengal – 700016.
Printer – Maneck Eruch Davar, 10th Floor, Sun Paradise
Business Plaza, Opp. Kamala Mills, Senapati Bapat Marg,
Lower Parel., Mumbai, Maharashtra – 400013.
Printing Press – Spenta Multimedia Private Limited,
Plot No. 15, 16 & 21/1, Morivali MIDC, Village Chikhloli,
Ambernath West, Thane, Maharashtra – 421505.
Editor – Sucharita Chakraborty – 12, Sudder Street,
P. S. New Market, Kolkata, West Bengal – 700016.
Owner – The Institute of Cost Accountants of India,
12, Sudder Street, Kolkata, West Bengal – 700016.
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
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124