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Cost Accounting Standards

Cost Accounting Standards

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  1. CAS – 1 – Classification of Cost
  2. CAS – 2 – Capacity Determination
  3. CAS – 3 – Production and Operation Overheads
  4. CAS – 4 – Cost of Production for captive consumption
  5. CAS – 5 – Average Cost of Transportation
  6. CAS – 6 – Material Cost
  7. CAS – 7 – Employee Cost
  8. CAS – 8 – Cost of Utilities 
  9. CAS – 9 – Packing Material Cost
  10. CAS – 10 – Direct Expenses
  11. CAS – 11 – Administrative Overheads
  12. CAS – 12 – Repair and Maintenance Cost
  13. CAS – 13 – Cost of Service Cost Centre
  14. CAS -14 – Pollution Control Cost
  15. CAS – 15 – Selling and Distribution Overheads
  16. CAS – 16 – Depreciation and Amortization
  17. CAS – 17 – Interest and Financial Charges
  18. CAS – 18 – Research and Development Cost
  19. CAS – 19 – Joints Cost
  20. CAS – 20 – Royalty and Technical Know How Fee
  21. CAS – 21 – Quality Control
  22. CAS – 22 – Manufacturing Cost 
  23. CAS – 23 – Overburden Removal Cost
  24. CAS – 24 – Treatment of Revenue in Cost Statements