• Veena Anand
• Dr. J Mary Sunganthi Bai

Innovation is the mother of creation. Birth of Women entrepreneurs is not accidental but incidental to the circumstances. Product and Cost concepts are the two pillars for entrepreneurs to decide. There are many factors guiding the product to be produced and the cost to be quoted, to be saleable in the market. Women entrepreneurs (through AWAKE), who are into processing industries, faced the problem of fixing the price of the products produced. Eventually the innovations in accounting systems are unfamiliar to the women entrepreneurs as they follow the traditional methods which are rooted in the accounting ledger books being challengeably unchanged. In this ever-changing global competitive world of business, it is crucial that entrepreneurs should discover and implement new techniques to be more productive, efficient and profitable. It is also imperative for the cost analysist to study the costing procedures, make a thorough scrutiny of both accounting systems. The benefits in shifting from one technique over the other must be greater than the costs that would be incurred in the long run. The paper aims at finding the methods and techniques adopted to quote the price of the product by AWAKE entrepreneurs. It also aims at studying the differential cost quoted if ABC technique is adopted in the business.

Women Entrepreneurs, Activity Based Costing, Cost Activity, Cost Drivers.

"International Conference At Christ University Sustaining a Competitive Edge in the Changing Global Scenario ON 6th &7th February 2018 Innovative Accounting Techniques Adopted by Women Entrepreneurs ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 12, page no.596-605, December-2018, Available :http://www.jetir.org/papers/JETIR1812587.pdf

"International Conference At Christ University Sustaining a Competitive Edge in the Changing Global Scenario ON 6th &7th February 2018 Innovative Accounting Techniques Adopted by Women Entrepreneurs ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 12, page no. pp596-605, December-2018, Available at : http://www.jetir.org/papers/JETIR1812587.pdf