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Costing, Cost Audit & Profitability

We work out what each product, customer and order costs you, and what it earns.

  • We set price limits from that cost, and find where cost is leaking.
  • We prepare cost certificates, such as CAS-4 certificates, that have to stand up to outside scrutiny.

What we do

Cost records, cost audit, product costing, pricing, profitability analysis and cost management.

01Costing

Product, job, batch and process costing, and standard costing with variance analysis.

02Profitability and pricing

Contribution by product, customer and order, break-even, and the minimum acceptable price.

03Cost control

Material yield, wastage, conversion and overhead cost, and energy cost per unit.

04Cost certification

CAS-4 cost of production certificates, and cost certificates for banks and government departments.

05Cost records and cost audit

Statutory cost records and cost audit have their own page. [Read more →](/services/cost-audit)

The rules in detail →

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What you get

Real documents you can keep, file or show your bank.

  • Product-, customer- and order-wise cost sheets
  • Contribution and break-even analysis with price limits
  • CAS-4 and other cost certificates, where needed

What happens in the first month

No guesswork about what comes after the first call.

  1. Week 1

    We walk through how one product is made and where its cost comes from.

  2. Week 2

    A cost sheet for your main products, line by line, in the CAS-4 format where it is needed.

  3. Weeks 3–4

    Contribution by product and by customer, and a short list of prices to review.

Keep these ready

Photos or PDFs are fine. Whatever you do not have, we work out together.

  • Last year’s profit and loss account and trial balance
  • Your product list with selling prices
  • Material purchase details
  • Wage or payroll register
  • Production quantities by product, even if rough
How the work runs. A one-time study, or ongoing monthly and annual work. We work from your own records. We visit the site where the work requires it, and handle suitable work remotely.

Common questions

Our costing shows a profit, so why is cash always tight?

Costing measures whether a product earns a margin. Cash depends on when money arrives and leaves. Both views are needed, and they answer different questions.

What is contribution, and how is it different from profit?

Contribution is sales value less variable cost. It shows what each unit contributes towards fixed costs and profit. Pricing and product-mix decisions usually begin with contribution.

When is a CAS-4 certificate needed?

Typically where goods move between units under different GST registrations, or to a related party, and there is no comparable open market value. Rule 30 of the CGST Rules then permits valuation at 110% of the cost of production, with CAS-4 as the accepted basis for that cost.

Not sure which products earn your margin, or whether cost records apply to you?

We keep the cost figures reliable so you can decide with them. We reply within one working day, in English or தமிழ்.