| Cost Accounting Standards |
| CAS No |
Title |
Objective |
| CAS2 (Revised 2015) |
Capacity Determination |
To bring uniformity and consistency in the
principles and methods of determination of capacity with reasonable accuracy.
|
CAS2
|
Capacity Determination |
To bring uniformity and consistency in the
principles and methods of determination of capacity with reasonable accuracy.
|
CAS3
|
Overheads |
To bring uniformity and consistency in the
principles and methods of determining the Overheads with reasonable accuracy.
|
| CAS4 |
Cost of Production for Captive Consumption |
To determine the assessable value of excisable goods
used for captive consumption.
|
| CAS6 |
Material Cost |
To bring uniformity and consistency in the principles and methods of determining
the material cost with reasonable accuracy in an economically feasible manner. |
|
CAS7 |
Employee Cost |
To bring uniformity and consistency in the principles and methods of determining
the Employee cost with reasonable accuracy. |
| CAS8 |
Cost of Utilities |
To bring uniformity and consistency in the principles and methods of determining
the Cost of Utilities with reasonable accuracy. |
| CAS9 |
Packing Material Cost |
To bring uniformity and consistency in the principles and methods of determining
the Packing Material Cost with reasonable accuracy. |
| CAS10 |
Direct Expenses |
To bring uniformity and consistency in the principles and methods of determining
the Direct Expenses with reasonable accuracy. |
| CAS11 |
Administrative Overheads |
To bring uniformity and consistency in the principles and methods of determining
the Administrative Overheads with reasonable accuracy. |
| CAS12 |
Repairs And Maintenance Cost |
To bring uniformity and consistency in the principles and methods of determining
the Repairs and Maintenance Cost with reasonable accuracy. |
| CAS13 |
Cost of Service Cost Centre |
To bring uniformity and consistency in the principles and methods of determining
the Cost of Service Cost Centre with reasonable accuracy. |
| CAS14 |
Pollution Control Cost* |
To bring uniformity and consistency in the principles and methods of determining
the Pollution Control Costs with reasonable accuracy. |
| CAS16 |
Depreciation and Amortisation |
To bring uniformity and consistency in the principles and methods of determining the Depreciation and Amortisation with reasonable accuracy.
|
| CAS17 |
Interest and Financing Charges. |
To bring uniformity and consistency in the principles ,methods of determining and assigning the Interest and Financing Charges with reasonable accuracy.
|
| CAS20 |
Royalty and Technical Know-How Fee |
To bring uniformity and consistency in the principles and methods of determining the amount of Royalty and Technical Know-how Fee with reasonable accuracy.
|
| CAS21 |
Quality Control |
To bring uniformity, consistency in the principles, methods of determining and assigning Quality Control cost with reasonable accuracy.
|
| CAS22 |
Manufacturing Cost |
To bring uniformity and consistency in the principles and methods of determining the Manufacturing Cost of excisable goods
|
| CAS23 (Limited Revision 2017) |
Overburden Removal Cost |
To bring uniformity, consistency in the principles, methods of determining and assigning Overburden Removal Cost with reasonable accuracy. |
| CAS24 |
Treatment of Revenue in Cost Statements |
To bring uniformity and consistency in the principles and methods for treatment of revenue in cost statements with reasonable accuracy. |
