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Cost Accounting Standard

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

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