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Functions of A Cost Auditor - Mythhen (Cma)
Functions of A Cost Auditor - Mythhen (Cma)
Functions of A Cost Auditor - Mythhen (Cma)
Inventory
V Is the size of the inventory adequate or
excessive compared with he production
programme?
V Dose it ensure optimum order size?
Inventory
Labour
V Assess the performance efficiency of the
labour and compare it with the standard
performance, so that labour utilization could
be progressively improved.
V ?ost of labour is allocated to different jobs
with reference to time or job cards
?apacity utilisation
V he idel capacity in any production shop or of
transport facilities for distribution is not
excessive.
V he production volume and overall machine
hours utilised are commensurate. In other
words, the machine hours utilised have given
the optimum out turn.
verheads
ANK Y U!