| Cost Accounting Standards |
| CAS No |
Title |
Objective |
Download Counter |
| CAS1 |
Classification of Cost |
For preparation of Cost Statements
|
8374 |
| CAS2 |
Capacity Determination |
For determination of capacity
|
4580 |
CAS2
(Revised 2012) |
Capacity Determination |
To bring uniformity and consistency in the
principles and methods of determination of capacity with reasonable accuracy.
|
2138 |
| CAS3 |
Overheads |
For Collection, Allocation, Apportionment and
Absorption of overheads
|
3709 |
CAS3
(Revised 2011) |
Overheads |
To bring uniformity and consistency in the
principles and methods of determining the Overheads with reasonable accuracy.
|
4232 |
| CAS4 |
Cost of Production for Captive Consumption |
To determine the assessable value of excisable goods
used for captive consumption.
|
5613 |
| CAS5 |
Average (equalized) Cost of Transportation |
To determine averaged/equalized transportation cost |
3738 |
| 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. |
4727
|
|
CAS7 |
Employee Cost |
To bring uniformity and consistency in the principles and methods of determining
the Employee cost with reasonable accuracy. |
4405 |
| CAS8 |
Cost of Utilities |
To bring uniformity and consistency in the principles and methods of determining
the Cost of Utilities with reasonable accuracy. |
3891 |
| CAS9 |
Packing Material Cost |
To bring uniformity and consistency in the principles and methods of determining
the Packing Material Cost with reasonable accuracy. |
3525 |
| CAS10 |
Direct Expenses |
To bring uniformity and consistency in the principles and methods of determining
the Direct Expenses with reasonable accuracy. |
3600 |
| CAS11 |
Administrative Overheads |
To bring uniformity and consistency in the principles and methods of determining
the Administrative Overheads with reasonable accuracy. |
4006 |
| 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. |
3672 |
| 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. |
4341 |
| CAS14 |
Pollution Control Cost* |
To bring uniformity and consistency in the principles and methods of determining
the Pollution Control Costs with reasonable accuracy. |
5757 |
| 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. |
2725 |
