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of <h1>CAS-13 Sets Guidelines for Determining Service Cost Centers, Excludes Utilities and Repairs, Focuses on Cost Classification and Measurement</h1> Cost Accounting Standard 13 (CAS-13) by the Institute of Cost and Works Accountants of India outlines the principles for determining the cost of service cost centers. It excludes utilities and repairs, focusing on classification, measurement, and assignment of costs for accurate cost determination and disclosure. The standard defines key terms like abnormal costs, administrative overheads, and service cost centers. It prescribes methods for measuring service costs, including direct and indirect costs, and excludes finance and imputed costs. It mandates disclosure of cost allocation methods, variances, and related party transactions, emphasizing consistency and materiality in presentation.
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