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of <h1>Guidelines for Determining Manufacturing Capacity Under Cost Accounting Standard - 2 (Revised 2012) by ICAI</h1> The Cost Accounting Standard - 2 (Revised 2012) by the Institute of Cost Accountants of India outlines principles and methods for determining the capacity of a manufacturing facility. It aims to ensure uniformity and accuracy in capacity determination for cost assignments. Key definitions include abnormal idle capacity, actual capacity utilization, installed capacity, and normal capacity. The standard specifies methods for determining installed and normal capacity, considering factors like maintenance and operational constraints. Cost statements must disclose capacity details, changes, and reasons for low utilization. Disclosures are required when material and significant, with changes noted in the cost statement.
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