Training of Costing for Empowerment
of Self Helps Groups

It is necessary to increase participation of women in economic activities. Further, the government of India has implemented so many policies for women empowerment. For women empowerment in the year 1992 NABARD has taken imitative and the group approach was then dovetailed into the banking operations which gave birth to the concept of Self Help Group Bank Linkage Programme to work on the synergies of the existing vast network of bank.

Self Help Group, in India, is treated as part of primary sector. So the RBI has taken initiative for development of SHG by adopting a number of steps to encourage bank lending to SHGS. The aim/objective of the SHGs is to economic empowerment of women through that to increase the saving habits of women. A micro finance development fund has also been established in NABARD to give training to SHGs women members. Generally SHGs women’s are illiterate or academically /professionally less qualified. The result of the same SHGS womens unable to maintain accounting and costing record or they may hire the wpolitical externl service provider or they are more dependent on spouse/male. If the SHGs treated as small industry, it is required to maintain costing record properly for professional development. If they kept cost record properly and calculate accurate cost it will be useful for identify the profitability of business and taking measures for development of business. Calculation of cost of goods is important because it gives management a general idea of whether production cost is appropriate, high or too less.

This Training is conducted in four weeks
1. Week Teaching of Basic concept of Costing to SHGs women’s
2. Week Teaching of elements of cost in cost accounting
3. Week Cost Sheet and calculation of cost of goods.
4. Week Costing techniques (Marginal costing (BEP and Sales))

In this project Open Educational resources is developed containing print material, Videos, Interaction and Collaboration among the students Questions bank will be developed containing Multiple choice question for clarity of basic concept, small examples for calculating labour, material, Expenses and overhead cost. mode. Feedback Questionnaire is also developed for testing the effectiveness of the project.


Karuna Deepak Kushare, OE4BW mentee

Karuna Deepak Kushare

Karuna Deepak Kushare (Ph.D) is an Associate Professor of Commerce at LBRD Arts and Commerce Mahila Mahavidalaya, Nashik road affiliated to the S.P. Pune University, Pune. She is a research guide in the Commerce faculty. Karuna’s research interest is to find out the solution for social problems. She has 27 years of experience in administration, counselling, teaching and evaluation in open and conventional universities. She is dedicated and devoted to the academic and social issues. Presently she is contributing to curriculum development as a member of board of studies at S.P.Pune University & contributed to the development of Self Learning material with training in e- content development and she has also developed and conducted online quiz and computerized quiz in Accountancy and Commerce; even explored ICT blended teaching. Academic and social contributions have been recognized through Best Teacher award and Best Student Welfare award by competent authorities.


Colin de la Higuera

Colin de la Higuera is Professor at Nantes University (France). He has been involved in a number of research themes, including algorithmics, formal language theory, pattern recognition. He has also served the community as chairman of conferences, expert, reviewer, editor. He has co-organized workshops and given tutorials at many conferences. He has been chairman of the International Community in Grammatical Inference (2002-2007), the founding president of the SIF, the French Informatics Society and is currently a trustee of the Knowledge for All foundation and is working towards the usage of technology for an open dissemination of knowledge and education. In 2017, based on the project Class’Code he contributed to launch in France, UNESCO has created a Chair in Technologies for the Training of Teachers by Open Educational Resources at University of Nantes, which he is now holding. In 2019 an Academic Chair on Open Education and Artificial Intelligence was created by Nantes University to support his work.


OE4BW mentor

Hemlata Ramaswamy Chari

Dr Hemlata Chari is a farmer Deputy Director (Academic) in IDOL, has a PhD from University of Alberta, Canada. She has worked in various capacities right as an elementary teacher to faculty of higher education. Prior to her appointment at University of Mumbai, she was Dean, Research and Training at Kohinoor International Institute of Hospitality Management - Khandala, where her major role was training hospitality faculty in classroom management and research with use of technology. She started her teaching career in 1981, at Nashik, then has taught ay various capacities in Singapore, Canada and Mumbai . She was Director- International Baccalaureate for Diploma Program, Principal at PIES-International Baccalaureate school at Panvel. Besides teaching at various levels, she is also a trained counselor from NCERT, New Delhi with focus on career counselling and study abroad. Dr. Hemlata Char has taught 310 courses like classroom Management, and 410 course - Ethics and Law in teaching at University of Alberta. Hemlata’s research interest revolves around academic development in teaching and technology; International Education and Teacher Education.