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Pharmaceutical cost accounting definitions clarify 'bulk drugs' and 'formulations' and specify compliance report filing requirements. Definitions set the scope for pharmaceutical cost accounting: bulk drugs and formulations include products across Allopathic, Ayurvedic, Homeopathic, Sidha and Unani systems; pharmaceutical activities comprise production, processing and manufacturing including intermediates; 'product' covers tangible and intangible outputs; turnover includes operational receipts such as job work and incentives but excludes non operational income. 'Cost Accountant,' 'cost records,' Cost Accounting Standards and filing forms (Form A XBRL, Form B) are specified, with unresolved terms to follow the Companies Act and related rules.
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Pharmaceutical cost accounting definitions clarify 'bulk drugs' and 'formulations' and specify compliance report filing requirements.
Definitions set the scope for pharmaceutical cost accounting: bulk drugs and formulations include products across Allopathic, Ayurvedic, Homeopathic, Sidha and Unani systems; pharmaceutical activities comprise production, processing and manufacturing including intermediates; "product" covers tangible and intangible outputs; turnover includes operational receipts such as job work and incentives but excludes non operational income. "Cost Accountant," "cost records," Cost Accounting Standards and filing forms (Form A XBRL, Form B) are specified, with unresolved terms to follow the Companies Act and related rules.
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