Intellectual Property India Publishes Patent Application for Analyzing The Relationship Between Activity-Based Costing And Project Value

MUMBAI, India, Sept. 14 -- Intellectual Property India has published a patent application (202621090755 A) filed by Dr. Chandra Bhooshan Singh; Dr. Malla Purna Suri Ganesh; Dr. Sangeeta Singh; Dr. Sangeeta Chauhan; Dr. C. Sahila; Dr. C. Kalaivani; Dr. Nishant Kumar Singh; Dr. Jotesh Gupta; Dr. M. Chitra; E Dibiswari; Dr. Arokiaraj K A; and Prof. Dr. Harikumar Pallathadka on July 25, 2026, for Analyzing The Relationship Between Activity-Based Costing And Project Value.

Inventors include Dr. Chandra Bhooshan Singh; Dr. Malla Purna Suri Ganesh; Dr. Sangeeta Singh; Dr. Sangeeta Chauhan; Dr. C. Sahila; Dr. C. Kalaivani; Dr. Nishant Kumar Singh; Dr. Jotesh Gupta; Dr. M. Chitra; E Dibiswari; Dr. Arokiaraj K A; and Prof. Dr. Harikumar Pallathadka.

The application for the patent was published on September 11, 2026, under issue no. 37/2026.

Abstract: The present invention discloses a computer-implemented system and method for analyzing the relationship between Activity Based Costing (ABC) and project value through intelligent cost allocation, resource utilization analysis, and predictive value assessment. The system comprises a project data acquisition module, an activity classification module, an Activity Based Cost allocation engine, a project value assessment module, a cost-value correlation engine, a predictive analytics module, and a dynamic reporting module. The invention allocates direct and indirect costs based on activity-specific cost drivers and determines multi-dimensional project value indicators comprising financial, operational, strategic, and stakeholder-oriented metrics. By establishing analytical relationships between activity costs and value- generating outcomes, the system provides predictive optimization recommendations for improving project performance, resource utilization, and decision-making. The invention enables organizations to achieve value-driven project management across diverse industrial and enterprise environments while enhancing cost transparency and strategic resource allocation.

Disclaimer: Curated by HT Syndication.