The Cost Accounting Record Rules, 2011, is applicable to

The Cost Accounting Record Rules, 2011, is applicable to every company including a foreign company engaged in production, processing, manufacturing or mining wherein:
v the aggregate value of net worth as on the last date of the immediately preceding financial year exceeds ` 5 crores, or
v the aggregate value of the turnover made by the company from all products or activities during the immediately preceding financial year exceeds ` 20 crores, or
v the company’s equity or debt securities are listed or are in the process of listing on any stock exchange