Workshop Accounts -

An Introduction
 Introduction to Workshops Management -1/2

One of the Principal Officers of each Zonal Railway Administration is the

Chief Mechanical Engineer (PCME) who is head of the Mechanical
Department.

The duty is that of the maintenance of the Rolling Stock and other
mechanical equipment of the Railway in good condition to ensure the
safety and reliability of railway transportation.

The Department exercises control over one or more workshops, in which

locomotives, carriages & wagons are periodically examined, repaired and
overhauled before being placed back on the line.

The organizational structure of the Rolling Stock

production/maintenance Department is driven by the manufacture and
maintenance philosophy of rolling assets.

While the manufacturing practices in the Workshops are shaped by the

strategies that characterize the internationally acclaimed World class
industries, the maintenance philosophy balances between the two
extremes of –
 Introduction to Workshops Management -2/2

Corrective maintenance: Running the assets non-stop and attend

only when they break down- thus enhancing availability at the
cost of reliability.

Preventive maintenance: withdrawing from traffic for frequent

and prolonged maintenance attention, enhancing reliability at the
cost of availability.

Choosing a mid course between the two, Indian Railways contain the
ineffective hours within the stipulated targets by restricting frequency
and duration of preventive maintenance schedules.

Emerging technologies with fit and forget components, enhanced quality

conscience and principles of predictive maintenance further help in
reducing the quantum of preventive maintenance with higher and higher
levels of availability of Rolling Stock on operations.
Activities - Functions
 Layout – Workshop (Wagon)

IN COMPONENT &
SMITHY SHOPS

STRIPPING SHOP

BODY SHOPS

PAINT SHOP &

NTXR
OUT
EXAMINATION
DRAFT GEAR SECTION

BOGIE SHOP WHEEL SHOP

 Workshop Maintenance -Activities

The Objectives of Zonal Railway Work shops are:

•Undertakes repairs and maintenance of various kinds
of Rolling Stock on Periodical maintenance,
•Manufacture components/duplicates and spares,
•Building activities of rolling Stock such as Coach /
Wagon Building,
•Undertake repair and works related to Rolling Stock
owned by other bodies on Deposit Works terms basis.
•Undertake works related to Rolling Stock
maintenance(on line) Divisions with in the Zonal
Railway When ever required.
 Functional Authorities of Zonal Rly Workshops

The PCMEs assisted by heads of departments as shown below:

a. Chief Workshop Engineer (CWE): The direct control on the affairs of the workshops in the Zonal Railway is exercised by the "Chief Workshop
Engineer" who is the administrative head of the department for workshops. In all matters relating to policy formulation which concerns workshops
in general and the Mechanical Department in particular, the CWE issues instructions in consultation with the CME, who is the Principal Head of the
Department. Responsibility for budgetary controls in the workshop rests with the CWE.

b. Chief Motive Power Engineers (CMPE) - CMPEs exercises technical control over the maintenance of diesel locomotives in Locomotive sheds and
shops and ensure
i. On line performance of the locomotives are above the levels fixed by Board from time to time, especially relating to reliability and
availability.
ii. MLR, POH and other preventive maintenance schedules on the Locomotives are carried out in time and to prescribed quality standards.
iii. Supplies (fuel, sand, water, oil etc) and spares are arranged for the Locomotives in sheds and outstation depots
iv. Locomotive and crew links are made to maximize utilization without jeopardizing maintenance and safety.
v. Crew management including timely recruitment and training, running rooms and other operational safety related items
vi. Cadre management for maintenance staff including timely recruitment and training.
vii. Disaster management including readiness and battle worthiness of Breakdown Cranes and other equipment.

c. Chief Rolling Stock Engineers (CRSE) - CRSEs exercises technical control over the coaching depots and freight depots as also C&W activities in
yards and outstations. Depending upon the levels of passenger or freight traffic handled by a Railway there may be one or more CRSEs posted
exclusively for Coaching or Freight. CRSEs ensure that:
i. Availability and reliability of the Rolling stock as per standards fixed by Board from time to time.
ii. MLR, POH and other preventive maintenance schedules on the Locomotives and breakdown cranes and trains are carried out.
iii. Ready availability of spare parts and supplies for Rolling stock in sheds and outstation depots

d. Chief Planning Engineer –- The CME ( Planning) assists the CME in all matters pertaining to Investment Planning i.e. requirements of Rolling
Stock, Machinery and Plant and infrastructure creation under Works Program for PUs, Workshops and Sheds). These are planned under Plan Heads
21, 41(M&P) and 42(WS&PU) respectively of Demand No 16(now Capital expenditure segment under Demand No.84)
 Workshop Organization

The Chief Workshop Manager(Administrative wing)is assisted by:

a. Production Engineer in charge of: Drawing, Planning, Production Control, Rate
Fixing, Progress Office, Tool Room and Inspection, also directs and supervises
Specialized activities in SHOPS. i.e. Smithy, Painting, Carriage, Wheel,
Millwright……
b. Personnel Officer: is responsible for all matters relating to establishment such as
recruitment, payment of wages and overtime grant of leave and passes,
maintenance of Service Registers. Drawal of Pay Bills.
c. Chemists & Metallurgists: responsible for quality control on manufacturing and
other operations keeping in view of the targeted outturn of the shops.
d. Shop Superintendents: are in charges of shops directly supervising the activities
in their respective shops coordinating over all out turn.
e. Workshop Accounts Officer: render assistance in finance and accounting aspects
of workshops.
f. Stores Officer: render assistance for custody, replenishment and distribution of
workshop stores. His main duty is to maintain all records for the correct and
prompt procurement/accountal of stores and transactions.
g. Artizan Staff: As per the staff sanctions under man power ratios for the outturn
of the shops the staff are Highly Skilled,Skilled,Semi Skilled,Un-Skilled.
 Mechanical Code
•Mechanical Department is primarily assigned with the
responsibility for design, manufacture, deploy and
maintain the Rolling Stock of IR.

•To enable PCME to carry out this duty, Mechanical

Department of the Railways have within their control
established one or more workshops with in the Zonal
Railways.
•In these workshops Locomotives, Carriages & Wagons are
periodically examined, repaired and overhauled before
being placed back on the line.

•A new Code ‘Rolling Stock Code’ has come into force w.e.f
November 2016.
Mechanical Code
 Chapter I - ORGANISATION - RAILWAY
WORKSHOPS & PRODUCTION UNITS
• Paras 101 to 125:

• The General Manager., Chief Mechanical Engineer. Chief Electrical

Engineer. Chief Workshop Engineer. Other Mechanical Engineers.
Mechanical Workshops The Production Engineer. Planning and
Production Control. Personnel Officer. Chemist and Metallurgist.

• Chief Planning Engineer, Chief Motive Power Engineer, Chief

Rolling Stock Engineer.

• Shop Superintendent. Electrical Engineers in the Mechanical

Workshops, Workshop Accounts Officer, Stores Organization,
•
• Departmentalization of Workshops. Classification of Staff in
Workshops.

• Sanctioned strength of staff.

 Production Control Activities
 The efficiency of a Railway Workshop or a Production Unit is
largely dependent on an efficient planning and production
control organization:
 (i) Pre-planning activities
 (ii) Drawing office activities
 (iii) Planning activities
 (a) Processing
 (b) Rate fixing
 (c) Efficiency
 (iv) Production control activities
 (v) Progress office activities
 (vi) Inspection activities

 It is important that the division of a "Workshop" into its

constituent "shops" follows a definite plan which is eventually
standardized.

 The 'Shop' or 'Section' of a shop is the unit not only for

purposes of technical control, but also for those of financial
and cost control.
 CHAPTER-II -
ATTENDANCE IN WORKSHOPS
• Paras 201 to 253

• Hours of Work. Weekly Hours. Weekly Holidays. Daily Hours.

Intervals for rest. Spread over. Working Hours.

• Time Office. Opening and Closing of workshop Gates. Late

Attendance. Work during meal hours and on Sundays.
• Attendance of Supervisory staff. Working hours of Shop Clerks.
Workmen's Ticket umber.

• Attendance Card. IN and OUT Racks. Punching Out. Supervision of

Punching. Locking up of "IN" and "OUT" Racks.
• Register of Absentees. Leaving Shops during working hours. Duty
Certificate Gate Pass for Private Purpose. Night Shift.

• Overtime requisition Overtime Register. Overtime Allowance

Material gate passes Muster rolls-cum-labour pay sheet.
Deductions for Absence,Chart of Labour changes..Extract Pay sheet
Inter Shop Transfers, Staff Registers.
 CHAPTER-III -
Payment to Workshop Labor
• Paras 301 to 333

• Procedure, Programme of Payment, Obtaining Cash,

Selection of Payment Clerks. Receipt of Money by the
Payment Clerks, Boxing of Wages, Disposal of amounts
left after filling in Pay Envelopes, Pay Slips, Pay Tickets.
Manner of Payment of Wages.

• Shortages of Excesses, Surprise Check

• Unpaid wages. Preparation of Unpaid ages lists by
Accounts Office Payment Clerks.
• Clearance Certificate Duties of the Payment Supervisor,

• Payment Report Payment of Unpaid Amounts.

 CHAPTER IV –
PAYMENTS BY RESULTS

• Introduction. Timing of Operations, Time Study, Synthetic Times.

• Rating, Normalizing, Additional Allowances,
• Allowed time, Preparational Time, Extra Time, Time Taken,
• Out Turn, Time Saved Time Lost. Ceiling Limit on Profits.
• Material Scrap, Incentive Bonus Rates.
• Guaranteed Basic Wages.
• Abnormal Profits. Losses Incentive Bonus to Essential Indirect
Workers and Supervisors Payment of Incentive Bonus, Deduction
from Supervisors for Idle Time, Incentive to Staff in the Service
Shops, Workers Booked on Incentive and Day Work Systems.
• Over time Working in Incentive sections, Incentive Bonus to
Fettlers in Foundaries, Apprentices Idle Time Allocation of Bonus
• Introduction of Incentive Scheme.
• Extension Contraction Proposals, Checking of Job Cards.
 CHAPTER V –
TIME RECORDS AND ALLOCATION OF LABOUR

• Paras 501 to 534:

• Records of Allocation, Chargemen's Time Book, Time Sheet,

Reconciliation of Time Worked, Job Card, Job Card for Squad Work,
Squad Summary Card, Idle Time card, Overtime and Night Shift
Working, Monthly time sheet of Indirect Labour, Monthly statement of
LAP, LHAP, Paid Holidays etc., Proceeding Time Card, Incentive Bonus
Allocation Statement, Suspended Job, Resumption of Suspended Job,
Entrusting Job-in-Progress to another Operator, Reconciliation of Time
Worked {use of Tally Sheets}.

• Register of Monthly Reconciliation, Average Labour Hourly Rates,

Evaluation of Labour Hours, Labour Sub-Ledger, Register of Shops
Labour Charges, Labour Scheme,

• Policy computerization, Master Data, Gate Attendance List, Printing of

Pay Rolls, Inclusion of Incentive Bonus in the Pay Rolls, Mechanization
of Incentive Bonus Bills, Major Out put, Mechanization of Labour
Classification.
 CHAPTER VI - MATERIALS

• A. Allocation of the Cost of Materials Paras 601 to 631

• Procedure, Sources from which Materials are obtained.

• Materials received from Stores Depots, Pairing of Issue Notes,
Provisional Adjustment of Issue Notes, Main Stores Sub-Ledger,
• Adjustment of Cost of Stores received from Depots, Stores Purchased
Direct, Stores Purchased Direct through the Indian Stores
department, Stores Sub-Ledger for Credits,
• Stores Sub-Ledger or out turn of process Shops, Stores Charges
Write Back Orders, Other Miscellaneous Charges. Miscellaneous
Stores Sub-Ledger, Summary Sub-Ledger.

B. Allocation of the Cost of Repairing Materials Paras 632 to 642

Procedure, Classification of items sent to Workshops for repairs.

Repair of stock items in Economic Batches, Repair of Non-tock items,
Special items sent for repairs, Carriage and Wagon wheels and Axles,
Fixing of Average Repair Cost, Electric Cell.
 CHAPTER VII –
ONCOSTS

• On Costs, Proforma On-cost, General On-cost, Shop On-cost,

• Standing Work Orders for General On-cost, Standing Work
Orders for Shops On-cost, Central Power and Service cost,
Estimates of On-cost,

• Annual Shop On-cost, Annual General On-cost Budget, On-

cost Budget Summary,
• Overcharges or Undercharges in On-cost,

• Distribution, Annual Budget of proforma On-cost, Supervision

on-cost, Repairs.
• New Minor Works, Interest, Depreciation. Distribution of
Proforma on-cost, Inclusion of Proforma On-cost in the Cost
of Work,
• Form of Proforma On-cost Budget, Supplementary Instruction
for Preparing the Proforma On-cost Budget.
CHAPTER VIII
Work Orders
Chapter : IX –
Job Costing
CHAPTERS – XII, XIII –
WMS, PUs
CHAPTER – XIV
Estimates & CRs
 CHAPTER – XV
Rolling Stock Programme
 Role of Workshop Accounts Officer
The responsibility of Workshop Accounts Officer is:
 Render financial advise to the Head of the Workshop on
all financial matters with regard to various proposals and
Budgeting.(However, the WAO is administratively under
the control of the FA&CAO).
 He is responsible for Accounting, Costing of Activities and
reporting to the management for managerial information
and corrective action.
 Render assistance for ‘Material’ requirements along with
the Stores organization for ensuring the continuing of
activities as per the targets fixed for the outturn.
 Render assistance for proper “Man Power planning and
Control” along with the Personnel Department to achieve
cost control on account “Labor Cost” in the activities.
 Submission of Workshop Account Current for the review
of expenditure and Budgetary Control.
Expenditure Recording – Flow Chart
Labor: The expenditure on Labor is collected through Labour pay sheets and by operation of
Labor Suspense in the case of payments made by the workshops in the subsequent month
based on the actual attendance of staff. Generally Labor Suspense is operated to relate the
expenditure on account of cost of staff pertaining to the period of outturn of the shops.
Incentive Paid is also included in the Cost of Labor.

Material: The material drawal to the shop floor from the attached Stores Depots is collected
through Stores Monthly Summaries. The material is drawn by the respective shops based
on the Stores requisitions S.1313 placed by each shop. The Non Stock items of stores are
directly booked to the each activity(Work Order) dealt on Non-Stock Indents by the
Workshop Executives.

Other Expenditure: This include payments made on Contractual Works, Cost of Electricity,
Water, Sanitation, other expenses, i.e. Consumable Stores, Cost of operating general plant,
Yard staff wages etc.,. Generally these expenses are absorbed to activities(Work orders) as
indirect expenditure. These are bifurcated as On-cost charges and are distributed to
activities based on predetermined %s. which were levied on Direct Wages of each Shop. This
expenditure can be bi-furcated as “Labour on Cost” and “Material on Cost”.
 Arriving at activity wise Costs – Flow Chart

Work Orders: The initial record to collect the expenditure activity wise is a ‘Work Order’.
The work order enables collection of expenditure element wise i.e Labor, Material and On
Cost. A systematic record which enables cost control and cost comparison. Work orders are
issued by the Production Control Organization.

Work Shop General Register: All the work orders are summarized in to a Register known as
Workshop General Register to enable preparation of outturn statements. WGR is prepared
shop wise enable comparison of costs by the each cost centre from time to time element
wise for cost control. Respective Shop Managers(SSE’s) should be in a position to analyze
the costs for control over the expenditure.

Out-turn Statements: From WGR the outturn statements Pt. I & Pt. II are prepared for
booking the expenditure to respective final heads. It is the responsibility of the Workshop
Accounts Officer to ensure that for completed works the expenditure is booked to final
heads with out fail, so that the expenditure on maintenance activities of Rolling Stock is
recorded, with out distorting the performance of Operating Ratio and Budgetary Control.
The expenditure remain un-cleared is should be only Work in Progress.
 WMS Account
• Workshop Manufacturing Suspense A/c is a Capital
Suspense Account. P. 7200. It is a process of collecting,
valuating, analyzing and booking of charges for carrying
out of a work or service in a workshop/Production Units for
manufacturing and producing components/Rolling Stock.
• It is tool for settlement of all accounts both for the debits
and credits to the WMS A/c and Contra debiting to the
Revenue Demands, Plan heads and transfers as the case
may be based on the out turn statement.
• Total of Debits in WMS indicate total expenditure of Work
shop in a month/year and Credits side of the WMS indicate
clearances to the WMS by contra debiting to Revenue
Demands and Plan heads.
• WMS A/C enables the cost control and cost reduction of
expenditure in a work shop. Unit Cost calculations are
enabled to budget the expenditure.
 WMS Account
• It is debited with the total expenditure incurred
on:

• Wages: Pay & Allowances of Artisan Staff,

• Materials: components and other materials drawn
from stock to shop operations,
• Direct purchases of materials: purchases made by
the executive departments through NS indents
• Carriage in wards, other charges: that are
incurred for the purpose of outturn in the shops
which include Electricity charges, material
assistance taken from other workshops and other
railways etc.,
 Clearances of WMS A/c

• By Debit to Works: Expenditure incurred

in the month against the activity taken
up on account of Plan head works
chargeable to Capital, DRF,DF etc based
on the completion of works(Progress) or
stage of the works and to ensure that
there should not be any closing balance
on this account.

• The expenditure is progressively charged

based on the completion of works and
are taken up on availability of funds.
 Clearances of WMS A/c

• By Debit to Capital Suspense: Various

components manufactured and stocked for
the issue of the same on online units. This is
based on the quantities ordered on the Stores
work orders and is to be cleared based on the
completion of each work order and given
contra debit to Stores in Stock Account.

• Close monitoring of Stores work order is to be

ensured to minimize the closing balance on
this account. This category is commonly
known as PGR work orders and is based on
the grant available under 7100.
 Clearances of WMS A/c

• By Debits to Revenue: The expenditure

incurred on account of works such as POH,
CR, SR and other works are chargeable to
Revenue Demands.

• The expenditure for the month is struck as

per the time schedule and is correlated to the
physical out turn in work shop.
• As the work is continuous in nature there
bound to be a Closing balance at any point of
time and is required to be closely monitored.
 Clearances of WMS A/c

• By Debits to outside bodies and other Govt.

Depts: The works are under taken based on a
deposit and the availability of funds and will be
cleared after physical completion of the works.

• The POC charged on this account is realized

and credited to Z Earnings.

• The works are invariably undertaken with

matching amount of Deposit made by the
parties.
 Closing Balance

• The closing balance depicted on the WMS A/c

at end of the month/year is reflecting:
• i) Work orders which are in progress and for
completed ones for which the credit is
awaited
• ii) Un accepted debits for the works carried
out for reasons
• iii) Work in progress
• iv) Un adjusted and over/under charges
awaiting adjustments for want of funds and
other reasons.
 WMS Account at a Glance

Debit Credit

I Balance at the debits of manufacture at I To works – Capital, ,DF,OLWR

the commencement of the year
II Debits during the year II To Capital stores Suspense
a) Payment to Labor a) Manufactured stores
b) Material and Stores b) Returned stores
c) Material by direct purchase Total (a+b)
d) Miscellaneous charges
Gross Debits (a+b+c+d)
III Deduct for issues from mfg suspense to III To Revenue
works with in the demand
a) Issues to works
b) Issues to capital stores suspense
Total (a+b)
IV Net Debits = (II – III ) IV To work done for foreign Rly./Govt. depts.

V Gross Credits – I to IV
VI Deduct for issues as per contra (III)
Net credits (V – VI)
VIII Anticipated balance at the close of the
year.(I+IV-VII)
V Grand Total = (I + IV) IX Grand Total = ( + VIII)
Net debit or credit during the year i.e.
total debits minus total credits.
Budget allotment required for total debits
during the year.
 Review of WMS -1/2
• As normal rule that the Closing Balances under WMS are
required to be kept at the level 3% of Gross Credits in the
case of Revenue works and at 6% of Gross Credits in the case
of Manufacturing works.

• As such the following points are reviewed:

• Whether the materials and stores are drawn

disproportionately as compared to normal requirements.
• Whether the progress of manufacturing of spares for
stocking is as per the targets and should not result in
accumulation in WMS
• Whether there is abnormal delay in Closing in the work
orders issued for spares and components and works done
outsiders.
 Review of WMS -2/2

• Whether there is any delay in revision of

Average Hourly Rates and On Costs rates
chargeable to work orders.
• Whether proper deposit is available for
taking up the works in work shop in the
case of jobs for Private Departments and
parties.
• Un accepted debits and charges by
Foreign Rlys and divisions and other
Govt. departments.
 Managerial review of WMS
Account identifies:
•Capacity utilization of the workshop
•Deployment of skilled Labour and their utilization in
Manufacturing operations / Service operations (POH etc.)

•Close watch of material drawals to Shop Floor during change in

activities and their consumption pattern

•Identification of Quantum of On Cost as a percentage to Direct

Labour and to control the overhead expenditure being fixed in
nature.
•Plan for enhancement of capacity utilization by introducing new
activities.
•Utilization of Major Plant & Machinery for the entire [Link].
 MCQs – Workshop Accounts

• The direct control over the affairs of all the Workshops including the Budgetary control in a Zonal Railway rests with:
a) Chief Planning Engineer (CPE)
b) Chief Rolling Stock Engineer(CRSE)
c) Chief Motive Power Engineer(CMPE)
d) Chief Workshop Engineer(CWE)

• The technical control over the Carriage and Wagon maintenance activities of all depots, yards and open line in Zonal
Railways rests with:
a) Chief Planning Engineer (CPE)
b) Chief Rolling Stock Engineer(CRSE).
c) Chief Motive Power Engineer(CMPE)
d) Chief Workshop Engineer(CWE)

• The direct control of the affairs of a Railway Workshop is exercised by the:

a) Chief Planning Engineer (CPE)
b) Chief Rolling Stock Engineer(CRSE)
c) Chief Motive Power Engineer(CMPE)
d) Chief Workshop Manager(CWM)

• Construction and assembly of Rolling Stock, manufacturing of components, Repair and maintenance works related to the
Rolling Stock of other Government departments and private bodies is done at:
a) Zonal Railway Workshops
b) Production Units of IR
c) PSUs of Central Government.
d) Public Limited Companies

• The efficiency of the Railway Workshop activities is dependent on the functions of;
a) Production Control Organization
b) ERP Management
c) Progress Office
d) Time Office
 MCQs – Workshop Accounts

• What is ‘Workshop Manufacturing Account’ operated in Workshop Accounts Office attached to a Workshop?
a) It is a Revenue Account under Demand No.6D
b) It is a Capital Suspense Account operated under Plan Head 7200 under erstwhile Demand No.16(Now there is one
Unified Demand for all minor heads of IR)
c) It is a Deposit Account
d) It is a Revenue Suspense Account
• How the expenditure incurred in a workshop for all activities are reflected in the WMS Account of a Zonal Workshop
a) The expenditure incurred on Labor charges paid, Stores drawn, Cash purchases made, Fuel and other Misc. Charges
paid,
b) Freight Charges incurred, debits made to the Account on account of other workshop transfers, Pro-forma on cost
adjustments and
c) The Opening Balance in the beginning of the month form as a Debit to the WMS Account
d) All of the above
• What Constitutes Credit side of the WMS Account?
a) The Credit side of the WMS Account is posted from the Journal Entries(JVs) prepared from the outturn Statement Part
I and supported by schedules
b) The JVs made debiting final heads towards: Capital Works, Works chargeable to DRF,DF, Works done to Stores
department, Works done to [Link], and others
c) Closing balance in the end pertaining to Works in Progress, and other items pending rising of Debits and adjustments
d) All of the above
• Why WMS Account is operated in Railways
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
• Who reviews the balances and postings of WMS Account monthly:
a) Chief Workshop Manager
b) FA&CAO
c) Workshop Accounts Officer
d) Production Engineer
 MCQs – Workshop Accounts

• The balance under WMS Account is reviewed monthly and to see:

a) All items of work is current and have been undertaken after issue of proper work order duly sanctioned
b) Details consist nothing else except Labor, Material and works on cost, related to the un finished jobs, or complete jobs awaiting adjustment
c) In the case of jobs under taken for outsiders, necessary deposit is available, there are no inefficient balances, and periodical adjustments on
Under/Over charges are made.
d) All the above

• Items under ‘Miscellaneous Adjustments’ are specifically reviewed to see:

a) Items under this head are checked to see that Inter-Shop transfer of materials should be as minimum as possible,
b) Since abnormal transfer transactions indicates lopsided planning by Production Engineer.
c) Distorts budgetary provisions under Revenue Demands
d) All of the above

• The results of review of Workshop Manufacturing Account and related Workshop General Register is put up to -------- quarterly for
further direction and to remedial action:
a) Chief Workshop Manager
b) FA&CAO
c) Workshop Accounts Officer
d) Production Engineer

• The works on which no expenditure is incurred for ----- successive months against a work order should be brought to the notice of
CWM for remedial action
a) Six
b) Four
c) Three
d) Two

• All the special activities that are under taken in the workshops on the basis of financial justification should conduct ---------- review
by selecting a workshop by GM and the report submitted by CME and FA&CAO for submission of same to Railway Board with the
comments of GM
a) Unit Cost Review
b) Productivity Review
c) Capacity Review
Thank You