Thursday, January 22, 2009

A.N. Raman - Videos


Ethics content in the profession should of paramount importance

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The UK model of regulating the quality of accounting profession

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Best practices in the oversight models from around the world

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Asian system of professional governance is proving to be inadequate


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Like corporate Boards, the Institute council should concentrate on strategy rather than keep busy with administrative problems

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New framework called Enterprise Governance in the place of corporate governance which has become a checklist exercise

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By and large, Audit Committees are not functioning independently enough to be effective

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Cost management, as a process, should be adopted all the time, not merely during slowdown

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When applying cost management principles, social considerations become relevant even in developed countries

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When applying cost management principles, social considerations become relevant even in developed countries

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Proper determination of segmental costs and revenues should be mandated for reporting

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Inventory valuation should be brought under Cost Accounting Standards to avert Satyam-type frauds

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Principles-based costing standards can be evolved for service sector

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Cost audit findings can be reported to Audit Committees and thus act as a check on financial audit

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Can shareholders gain further assurance from cost audit report excerpts which may be included in annual report

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Regulators have all along under-utilised the cost and management accounting profession

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Role of cost and management accountants for value creation and fraud detection

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Materials, design, processes can be the areas that offer cost reduction opportunities in manufacturing sector

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Building extra design specifications can be a deliberate business strategy

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Case studies are documented and shared in the area of quality, but not so much in cost

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Cost management in Government

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Board of Canada has issued costing standards for Government

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US has costing standards for suppliers to the Government

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Investor should assess the competence of enterprises, and the returns, segment-wise

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On the ICWAI syllabus

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Promoting the application of cost accounting principles in SMEs through the Technicians course

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CAT course getting attention in Tier-2 and Tier-3 cities, through our campaign in schools

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Engineering knowledge can help link up business process with the numbers


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Nammalwar's advice on waste elimination

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The unending pressure on the cost of entry-level products will cease when innovation kicks in

video

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