Online ISSN: 2455-7188 IMPACT FACTOR: 0.7261 Thomson Reuters Researcher ID: J-5005-2016 CERTIFICATE OF PUBLICATION This is to Certify that Mr./Mrs./Ms./Dr. Haritha.R, Bhanupriya.N, Dr.Mohammed Arif Pasha has published research paper in " INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH IN MANAGEMENT STUDIES (IJIRMS) peer reviewed and refereed journal, Volume- 4, Issue- 12, August 2020, pp. 128-133." Paper Title:- " A STUDY ON FINANCIAL EFFICIENCY USING PROCESS COSTING OF RAIL WHEEL FACTORY, YELAHANKA, BANGALORE " Chief Editor