Harun Raaj & AssociatesHarun Raaj & Associates
Costing

Cost Audit & CMA Services | Cost Records, DPCO & Inventory

Cost audit under Section 148, DPCO pharma pricing, product costing, lean manufacturing, and stock audit support.

Cost audit and cost accounting are about visibility: what things actually cost, where margin leaks happen, and whether regulated pricing or inventory positions are defensible. This hub keeps the costing and audit work in one place.

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Focus Areas

What this hub covers

Mandatory cost audit under Section 148 and cost recordsDPCO pharma pricing and NPPA-compliant cost computationProduct costing, margin analysis, and lean manufacturing supportStock audit and inventory verification for bank and management use
Statutory Anchors
Companies Act 2013 Section 148Companies (Cost Records and Audit) Rules 2014DPCO 2013CAS issued by ICAI
Lifecycle Map

Typical engagement flow

Map the cost base

Identify the regulated cost records, product lines, and inventory framework before the costing work starts.

Compute and compare

Build pricing, margin, and standard-cost models against the actual records and market constraints.

Audit and verify

Run the cost audit or stock audit test work and reconcile variances to source records.

Report and improve

Deliver findings in a format management can use to adjust pricing, controls, and operations.

Services

Related services in this lifecycle

DPCO Pharma Pricing

DPCO Pharma Pricing & Cost Records

Drug Price Control Order (DPCO) 2013 compliance for pharmaceutical companies — cost-based pricing for scheduled formulations, NPPA notifications, COS computation, MRP ceiling calculation, and annual retailer/stockist margin compliance.

DPCO 2013Pharma PricingNPPA
Lean Manufacturing

Lean Manufacturing & Cost Reduction Advisory

Lean manufacturing advisory for SMEs — value stream mapping, waste identification (7 wastes of lean), cost reduction opportunity analysis, standard costing implementation, and CA-side financial impact quantification.

Lean ManufacturingCost ReductionValue Stream Mapping
Product Costing

Product Costing & Margin Analysis

Product costing system design and analysis — activity-based costing (ABC), contribution margin by product/customer, overhead absorption review, transfer pricing for intra-group supply, and make-vs-buy decision support.

Product CostingActivity-Based CostingMargin Analysis
Stock Audit

Stock Audit & Inventory Verification

Stock audit for bank-financed inventory — physical verification, drawing power validation, slow-moving/obsolete inventory identification, valuation review, and stock audit report for bank submission.

Stock AuditInventory VerificationDrawing Power
FAQs

Common questions

Do you handle mandatory cost audit?

Yes. Section 148 cost audit and the associated cost records review are part of this hub.

Can you support pharma pricing under DPCO?

Yes. We handle DPCO cost computation and pricing support for pharmaceutical companies.

Is product costing included?

Yes. Product costing, margin analysis, and standard cost support are included.

Do you also do stock and inventory audit?

Yes. Stock audit and inventory verification are part of the same lifecycle.

Need the right filing or advisory path?

We can map the facts, confirm the statutory route, and move from draft to execution without the usual back-and-forth.

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