Title |
Objective |
|
CAS-1 *
(Revised 2015) |
Classificationof Cost |
For preparation of Cost Statements
|
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 ***
(Revised 2015) |
Production and Operation Overheads |
To bring uniformity and consistency in the principles and methods of determining the Production or Operation Overheads 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.
|
CAS-4
(Revised 2018)# |
Cost Accounting Standard on Cost of Production / Acquisition / Supply of Goods / Provision of Services |
To determine cost of production or acquisition or supply of goods or provision of services or both.
|
CAS5** |
Average (equalized) Cost of Transportation |
To determine averaged/equalized transportation cost |
CAS6****
(Limited Revision 2017) |
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. |
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****
(Limited Revision 2017) |
Employee Cost |
To bring uniformity and consistency in the principles and methods of determining the Employee cost with reasonable accuracy. |
CAS7** |
Employee Cost |
To bring uniformity and consistency in the principles and methods of determining the Employee cost with reasonable accuracy. |
CAS8****
(Limited Revision 2017) |
Cost of Utilities |
To bring uniformity and consistency in the principles and methods of determining the Cost of Utilities 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****
(Limited Revision 2017) |
Packing Material Cost |
To bring uniformity and consistency in the principles and methods of determining the Packing Material Cost 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****
(Limited Revision 2017) |
Direct Expenses |
To bring uniformity and consistency in the principles and methods of determining the Direct Expenses 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****
(Limited Revision 2017) |
Administrative Overheads |
To bring uniformity and consistency in the principles and methods of determining the Administrative Overheads 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****
(Limited Revision 2017) |
Repairs And Maintenance Cost |
To bring uniformity and consistency in the principles and methods of determining the Repairs and Maintenance Cost 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****
(Limited Revision 2017) |
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. |
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****
(Limited Revision 2017) |
Pollution Control Cost* |
To bring uniformity and consistency in the principles and methods of determining the Pollution Control Costs 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. |
CAS15** |
Selling and Distribution Overheads |
To bring uniformity and consistency in the principles and methods of determining the Selling and Distribution Overheads with reasonable accuracy. |
CAS16****
(Limited Revision 2017) |
Depreciation and Amortisation |
To bring uniformity and consistency in the principles and methods of determining the Depreciation and Amortisation 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****
(Limited Revision 2017) |
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. |
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. |
CAS18** |
Research and Development Costs |
To bring uniformity and consistency in the principles and methods of determining the Research, and Development Costs with reasonable accuracy and presentation of the same. |
CAS19** |
Joint Costs |
To bring uniformity and consistency in the principles and methods of determining the Joint Costs. |
CAS20****
(Limited Revision 2017) |
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. |
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****
(Limited Revision 2017) |
Quality Control |
To bring uniformity, consistency in the principles, methods of determining and assigning Quality Control cost 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****
(Limited Revision 2017) |
Manufacturing Cost |
To bring uniformity and consistency in the principles and methods of determining the Manufacturing Cost of excisable goods |
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. |
CAS23 |
Overburden Removal Cost |
To bring uniformity, consistency in the principles, methods of determining and assigning Overburden Removal Cost with reasonable accuracy. |
CAS24****
(Limited Revision 2017) |
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. |
CAS24 |
Treatment of Revenue in Cost Statements |
|