Understand what the numbers say.
Cost accounting records and source information are the starting point for meaningful analysis.
Cost & Management Accountants
Your growth is our aim.
Chandra Sharma & Co. is a firm of cost accountants providing cost audit, costing systems and accounting services to manufacturing, service and infrastructure companies across India.
Two Fellow Cost Accountants
Practising since 2003
PAN India from Ghaziabad & Noida
COST SHEETIllustrative · ₹ lakh
| Direct materials | 42.00 |
| Direct labour | 11.50 |
| Direct expenses | 1.50 |
| Prime cost | 55.00 |
| Factory overheads | 9.00 |
| Works cost | 64.00 |
| Administration overheads | 5.20 |
| Cost of production | 69.20 |
| Selling & distribution | 4.80 |
| Cost of sales | 74.00 |
| Profit | 7.60 |
| Sales | 81.60 |
Sample figures that show the structure of a cost statement. Not client data. Hover a line to trace it.
TelecommunicationReal estate & constructionSugarPharmaceuticalAirport ground handlingAutomobilesSteelChemicalsRubberSteel & coal washHospitalEdible oilsPaper
FIELD NOTES01—04 / PRACTICE
Making complexity make sense.
One connected approach to cost audit, cost systems and financial clarity — built around the records, the rules and the decisions a business needs to make.
Build a clearer cost picture.
Costing systems, activity-based costing and MIS bring operational information into focus.
Make compliance easier to navigate.
Cost audit and certification support help businesses work through relevant statutory requirements.
Turn the work into next steps.
Practical reporting and advisory connect the detail to business decisions.
RECORDS / INPUT01
ANALYSIS MODULESource records
A connected view — not just a collection of reports.
The firm at a glance
Two partners, two offices, one national practice.
The firm began as a proprietorship in 2003 and became a partnership in 2012. We serve clients on a PAN India basis from Ghaziabad and Noida.
Our story2Partners, both Fellow Cost Accountants
12Professionals and trainees
39Cost audit sectors
2003Started · offices in Ghaziabad and Noida
What we do
All services
Cost audit, costing systems and accounting support.
Cost audit and certification
Cost audit, CAS 4 certification and maintenance of cost accounting records.
- Cost audit under Section 148 of the Companies Act, 2013
- CAS 4 certification
- Cost accounting records, kept ready for audit
Costing and MIS
Complete costing systems for different industries, including ABC costing and management information systems.
Costing workIndustry experience
Telecom, pharmaceuticals, steel, sugar, airports, hospitals and more.
Industries servedWhy companies choose us
A cost accountancy practice with a wide professional bench.
Since 2003
Two decades of practice, as a proprietorship and then as a partnership from 2012.
39 sectors
Cost audit across manufacturing, services and infrastructure.
Two Fellow Cost Accountants
The partners are Fellow members of the cost accountancy profession.
Multi-disciplinary pool
Chartered accountants, company secretaries, lawyers, engineers and tax practitioners.
Chartered accountantsCompany secretariesLawyersEngineersTax practitioners
PAN India
Clients served from our Ghaziabad and Noida offices.
Cost audit in four steps
Know what to expect before you appoint us.
Cost audit follows a fixed sequence under the Companies Act. Our guide sets out who needs one, the forms involved and the dates to plan around.
Check applicability.Sector, turnover and the product covered decide whether cost audit applies.
Appoint.The Board appoints the cost auditor and the company files Form CRA-2.
Audit.We review the cost records and prepare the cost statements.
Report and file.A signed CRA-3 report goes to the Board and the company files CRA-4.
Learn more
Guides and answers for finance teams.
Cost audit explained
Who needs a cost audit, the CRA forms and what the auditor delivers.
Read the guideCalendar and checklist
The cost audit year at a glance, plus the records to keep ready.
Open resourcesFrequently asked questions
Fees, timelines, who can act as cost auditor and how to start.
Read the FAQNeed a cost audit or a costing system?
Call or write to the partners. We serve clients across India.