Section 16 in The Cost Accounting Records (Plantation Products) Rules, 2002
16. Cost Statements. - (1) The cost statements showing details of total land, cultivated land, production, wastage and sales and all elements of cost of the current financial year and previous year shall be prepared for each product under reference in Proformae A, B, C, D, E and F. The product emerging from a process which forms raw material for a subsequent process, shall be valued at the cost of production upto the previous stage.
(2)If the company is operating in more than one garden/manufacturing unit, separate cost statements as specified above shall be maintained in respect of each such garden or manufacturing unit.
