Professional Documents
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Accounting Reforms in Railways
Accounting Reforms in Railways
Presented By:
CA Alok Shiromany
Team Leader, Ajmer
Project
Aggregation of Assets;
PERFORMANCE
COSTING
AND
OUTCOME
INTEGRATED FRAMEWORK OF
PERFORMANCE COSTING AND
OUTCOME BUDGETING
Budget
Formulation
Revenue or
Capital
Budget
Proposal
Expenditure
accounting
Detailed
head of
Exp
Activity
based unit
costing
Cost Centre
Wise Exp
Details
Of cost
element
Cost per
unit of
output
Cost related to
Physical units
of output,
Variance
Analyzed from
Average cost ,
Cost cuts
identified
As outcome for
budget
Outcomes
Desired
Outcome in
numerical,
Responsibility
Accounting
Accountability
At supervisory
And Higher
Level
REVENUE
SIDE
CAPACITY
BUILDING
Centralized IT
Platform
IMPLEMENTATION OF IPAS IN IR AS A
CENTRALISED SYSTEM
Completed:
ECOR
NER
NWR
ER
NR
In Progress :
NFR
SER
ECR
SCE
R
WR
CR
SR
SWR
SCR
NCR WCR
SEPT 2016
Thank You
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