Management Accountant January-December 1992: Vol 27 Index

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“INDEX
THE MANAGEMENT CCCOUNTRITE:
VOL. 27. (YEAR 1992) 1-12.
JANUARY TO DECEMBER 1992
Gangadhar, V.
Adelberg, Arther Harris Radhakrishnan, D. 24, 190
Gelli, Ramesh
Agadi, Ramesh Rai, R. C. 341
Govardhan, V. T.
Agarwal, Ajit Kumar Grover, Manjul Rai, Bhartendu 819
Agarwal R. S. Gupta, Ravindra K. Ramachandran, M. S. 106
Arora, H. S.
Gupta, Ramesh Ramana Rao, A. V. 95, 258
Arunagiri, V.
Gupta, M. C. Ramachandran, M 172
Gupta, B. L. Ramanathan, R. 889
Balakrishnan, G. Guttikonda, Rama R. Rama Rao, V. 121,269,354,864
Bandyopadhyay, J. Rama Sastry, A. S. 232
Banerjee, Debasish Handa, Rajiv Ranganadha, Sripati 251
Banerjee, Bhabatosh Haribhakti, S. V. Rangarajan, R. 172
Banker, R. D. Hariharan, K. Rao, P. V.S. Jagan Mohan 228
Basu, S. N. Harikumar, R. 561 Rao, S. Mallikarjuna 163
Benjamin, R. E. Harish Kumar, N.A. 888 Rathore, Shrin 83
Bhanushali, S. G. Hazarika, P.L. 718 Ray, Lokesh Kumar 453
Bhatt, R. C. Hazra, Manas Kumar 336
Jain, Sushil K. 184,437,641 ,797 Sadanandam, K. M. 576
Chakravarty, R. C. 753 Joshi, P. L. 573
Saeed, Khawaja Amjad 474, 677
Chander, Subhash 911
Sahoo, K. C. 11
Chitale, Chandrasekhar V. 352, Kalirajan, K.P. 346 Saini, Deva Ram 153
502,964 Kalyanaraman, V. 273
Saini R. D. 153
Chitalia, Nimish C. 559 Kapadia, H.R. 343
Sarathy, R. 428
Chowdhury, Utpal 846
Karak, H. 229
Cook,Doris M. Kohil, K. C. 254 Sarkar, A. K. 416,738,839
Sarkar, Nirjhar 916
Kolay, M. K. 11
Krishnamurthi, S. 188 Sarma, G. S. 20, 493
Kulkarni Abhay Ramchandra 505 Sastry, V.L.N.
Dange, R.K.
Kulkarni, B. K. 749 Sharma, M. L.
Dasgupta, A. K.
Kulkarni, G. R. 921 Sikidar, Sujit
Dave, Nalini V.
Sinha, Niranjan
Dedhia, Manish V.
Sinha,-Anil Kumar
Deshpande, S.P. Lal, Mohan
Sridharan, V. G.
Doshi, Piyush A. Lall, G. S.
Srinivasan, T.S.
Dutta, K. G.
Srinivasa Sastry Ch.
Dutta, S.K. Mahajan, C. K.
Suryaprasad, N.
Maji, M. M. 109
Mishra, S. K. 411,639 Swamy, B. N.
Mittal, R. K. 155
Espahbodi, Hassan Mukherjee, Janmenjoy 398
Espahbodi, Pouran 733 Mukhopadhyay, Debabrata 400
Esthappanu, P.D. 836 Murali, R.S. 496 Tholiya, B. L.
The Management Accountant, December 1992
TITLE IND EX
TITLE PAGE MONTH TITLE PAGE
July Civil aviation —the need for 493
| | — EDITORIAL|
continuous cost audit
August Activity based costing 573
January Hallmarks of professionalism 3 Audit checks in company audit 576
February The Indian management ethos 79 September Revolutionary management 655
March Economic reforms : no half 159 accountancy for a profitable
measures please public sector
April Budget : bold and boisterous 239 October compensation plans and manage- 733
May Aftermath of the 1992-93 budget 327 ment choice of accounting principles
June Privatisation and cost audit 407 November Systems approach to costing 819
July The winds of change 487 and MIS for managers with
August No editorial appeared specific application to Coal Industry
September Seeking relevance of December Rehabilitation of sick units : aQ 899
economic reforms Indian experience
October Professional discipline A Monte Carlo simulation app- 903
November Black money roach to the planning and controlling
of Quality Costs
December No editorial
t — COMMUNIQUE hiv — FINANCIAL MANAGEMENT |
January Communique from the President January Human aspect in budgeting 18
February Communique from the President Febriiary Changing monetary fiscal policies 87
March Communique from the President Venture capital : an introduction 92
April Communique from the President May Necessity of statement of 341
May Communique from the President changes in financial position
June Communique from the President — funds flow
July Communique from the President Problem solving algorithm 343
Communique from the Chairman International projects — risks 416
August Communique from the President and remedies
Communique from the Chairman New industrial policy and its 419
September Communique from the President impact on capital market
October Communique from the President July Problem : control of R & D 496
Communique from the Chairman costs - prescription : BETA
November Communique from the President Sickness in industry— a banker 498
December Communique from the President role
Communique from the Chairman October Responsibility accounting : 744
a review and suggestions for
(ll — MANAGEMENT ACCOUNTANCY | a comprehensive system
Public issues : Role of 749
SEBI guidelines
January Should general and administrative
November Debugging current DCF practices 827
costs be treated as product costs
December Disclosure of valuation of 911
Can historical cost be a basis for
inventories (AS-2)
human resource accounting
February Just-in-time : the challenges for |V — STUDENTS’ SECTION }
accountants
March Basic changes in manage-
January Rounding of all the monetary 63
ment accounting process
transactions to the nearest rupee
Basic changes in the management
in banks
accounting process
Devaluation and productivity 64
April Cost benefit analysis of India’s
The Z—score 66
only beet sugar plant
February Cost accounting in aid of co- 152
| May Working capital management-
operatives sector
tyre companies
Concept and measurement 153
Paradox of productivity concept
of productivity
in textile industry
An edge of equity-linked savings 155
Working capital management in
scheme over national savings scheme
Grasim Industries Limited :
March Glimpses of payment of 228
a Case study
bonus act
The Management Accountant, December 1992
TITLE PAGE MONTH TITLE PAGE .
Delegation of authority 229
iV il — MANAGEMENT PERSPECTIVE |
A case study on inventory 232
valuation by sampling a simula-
tion approach January Management by exception —
The costs 397
its principles and practice
Stagflation Accounting 398
February Costs of quality in a competitive
India towards free market economy 400
environment
European monetary union : 401
June Spare parts management —
benefits and drawbacks
inventory control through
Social audit— perspectives and 480
JIT philosophy
challenges
August Do we call management as co-
Corporate reporting to share - 479
ordination or controlling °
holders —the British example September An uneasy look at cost control
Generation of black money 478
October Factoring : an innovative tool of
vis-a-vis central excise laws
receivable management
Understanding synergy concept 474
and relevance to management iVi ll- BUSINESS PERSPECTIVE |
accounting
July The resurgence of cost 559 February Commercial astrology
accounting
April Exports as a means of earning
Value engineering — an energy 561 foreign exchange and growth and
saving tool development
August Condition based sales promotion 639 May Social reporting by central public
strategy — a concept enterprises — a case study
Do you publish a social statement 641 June Bid costing with probability
September Reporting the valuation of corpo- 718 modulation
rate financial health : a quantitative Marketing and pricing policy of
analysis electricity undertakings
October Which asset value is right ? 797 October Role of cost and management
Marginal and absorbtion costing 799 accountancy in industry
— a further probe November How to evaluate international
November Application spreadsheets in project
management accounting December Dietary services in hospitals
Life cycle costing of biogas
|x -LAW MOSAIC |
December Accounting rate of return—
solution of some serious problems
Change in method of accounting 964 February MRTP Commission’s injunction 121
Iv — ACCOUNTANTS’ PERSPECTIVE | order on Air India set aside
April Air Asiatic Limited — Chairman 269
and Managing Director replaced by
January Activity based costing as atool for 22 BOCLA
creating competitive advantage May Salami received for susrender of 254
February Administered prices : a price 95 tenancy rights is not taxable
policy or an economic instrument
iX - TAX MANAGEMENT i
March Role of cost auditor in the national 190
upheaval towards liberalisation
April The law relating to cost accoun- 258 July Budget proposals for firm’s
ing records and cost audit taxation
May The realisation and historical 356 August National saving certificates vs.
cost principles of accounting public providend fund : which is
Revaluation of assets 358 better
June Determining ownership cost 453 November Amendments to section 80HHC
of mining machinery |X I- LEGAL WORLD |
September Comprehensive capital recovery 659
factor
MOU and the role of the 665 June Excise duty on turnkey projects
accountants and unlocking mechanism
November Costing in garments industry 836 November Central excise laws and proce-
The Management Accountant, December 1992
MONTH TITLE PAGE MONTH TITLE PAGE
dures — role of a professional
accountant |X VI - MARKETING MANAGEMENT i
'X II - ECONOMIC SPECTROSCOPY i March Indian tea industry - an appraisal 180
April Theories of brand loyalty 251
February Taxation of income in India as 109 |X VII - INFORMATION MANAGEMENT |
anti-inflationary device
April * Firiance Bill 1992 and capital 267
March Why managers should use _~ 184
markets computers
May Direct foreign investment : 346
|X VIII - INTERNATIONAL AFFAIRS |
policies, incentives and obstacles-
lessons for India
June Impact of economic reforms on 432 April The Institute of Cost and Works 273
development of India Accountants of India - our Inter-
September Privatisation : global develop- 677 national participation
ments and major issues for Pakistan
1x ix ~ STOCKS AND SHARES |
November The new small scale industrial 846
policy : a review
December Financial services in India— 937 Influence on payout ratios of tax 423
prospects and challenges in the
bracket of stockholders
nineties and beyond OTCEI-anewdimensioninthe 425
capital market in India
Ix i ~ PRACTITIONERS’ FORUM | |X X - CAREER AND OPPORTUNITIES |
January Energy audit 24 June Are you planning to work abroad? 437
March Cost audit and public interest 188
May Insurance claims and capital gains 352 XXI - HI-TECH
September Simplification of laws : one and the 653
only one— provision for depreciation July Managing dBASE programming 505
November Non-maintenance of cost accoun- 842 more efficiently
ting records |X XII - SPECIAL FEATURE |
|X IV - PORTFOLIO MANAGEMENT | August The cost of capital
[xx cill - SUPPLEMENT |
February Dividend — various aspects 106
March Portfolio management for an 175
individual investor February 34th National Convention
October Should we invest in mutual funds 738 March IFAC Exposure Draft
April Examination Result —
December The changing pattern of mutual 924
December 1991
funds
July Cost Audit Order
|X v - BUSINESS MANAGEMENT |
August Cost Audit Order
IAS Exposure Draft 41, 42 & 43
September IAS Exposure Draft 44
April Project cost escalations reasons 263
October Cost Audit Order
and remedial measures IAS Exposure Draft 45 & 46
December An overview of the tea estate cost 916 Examination Result - June 1992
control management
December Index
The Management Accountant, December 1992