Dashboard

A Railways are a commercial concern. Costs incurred in their workshops affect maintenance cost of the running the Railway.

B Any extravagance in workshops is likely to tell upon the operating costs resulting in erosion of profits.

C It is therefore necessary to have proper cost control over expenses incurred in workshops by suspense head of WMS A/c under which all expenses incurred in a workshop are accumulated and analyzed so as to pinpoint sources of waste and inefficiency.

D All of the above