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Union of India - Section

Section 22 in The Cost Accounting Records (Electronic Products) Rules, 2001

22. Human Resources Development:

Expenditure incurred by the company on the human resources development activity shall be recorded separately.Proforma 'A'Name of the company :Name and address of the factory :Statement showing the cost of Utilities like Power, Steam, Water, etc., produced and consumed during the year/period :A. Quantitative Information:
Serial number Particulars Current Year(unit) Previous Year (unit)
1. Installed capacity    
2. Quantity produced    
3. Capacity utilisation    
4. Quantity recirculated    
5. Quantity purchased    
6. Self-consumption including other losses    
7. Net units consumed    
B. Cost Information :
Serial number Particulars Quantity Rate (Rupees)per unit Amount(Rupees) Cost Per Unit (Rupees)
          Current Year Previous Year
A1. Materials(specify)(a)(b)(c)          
2. Utilities (specify)(a)(b)(c)          
3. Consumable stores and spares          
4. Salaries and wages          
5. Repairs and maintenance          
6. Other overheads          
7. Depreciation          
8. Total          
9. Less:Credit(if any)          
10. Net Total          
B. Apportioned to Cost/Productioncentre :1.2.3.4...n.          
Note 1. - Separate cost sheet is to be prepared for each utility as well as effluent treatment.Note 2. - If any of the utility, which is manufactured by the company, is sold, proper credit should be given in the cost of generation of that utility.Proforma 'B'Name of the company :Name and address of the factory :Statement showing the cost of components or casting produced or manufactured during the year/period :A. Quantitative Information:
SI. No Particulars In Numbers
Current Year Previous Year
1. Installed Capacity    
2. Quantity Produced    
3. Capacity Utilization    
4. Quantity sold(a) Domestic(b)Export    
5. Captive consumption    
6. Closing stock    
7. Opening stock    
B. Financial Information:
Serial Number Particulars Quantity Rate Amount Per(in Unit)
      Rupees per unit (Rupees) Current Year (Rupees) Previous Year(Rupees)
1. Material cost : (item-wisecovering 80% of value)(a)Raw materials (specify majoritems)(b)Bought out semi-finishedcomponents(c) Others(d) Total(a to c)          
2. Direct Wages and Salaries          
3. Outside Job Charges          
4. Utilities(a) Power(b) Others(specify major items)(c) Total(a and b)          
5. Consumable Stores and spares          
6. Depreciation          
7. Repairs and maintenance          
8. Technical know-how fees          
9. Research and development          
10. Quality control          
11. Other works overhead          
12. Administrative overhead          
13. Total(1 to 12)          
14. Stock Adjustment(Work in progress)          
15. Less: Credit for scraps          
16. Cost of Production (13-15)          
17. Stock Adjustment (finished components)          
18. Net cost of Production transferred to Proforma 'C'          
Notes:-