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of <h1>Comprehensive Guidelines for Recording Costs Under Companies (Cost Records and Audit) Rules, 2014: Key Cost Categories and Compliance Tips</h1> The detailed requirements for maintaining cost records under the Companies (Cost Records and Audit) Rules, 2014. It specifies the particulars of costs to be recorded, including material costs, employee costs, utilities, direct expenses, and overheads. Each cost category is defined with guidelines on how to record, calculate, and allocate costs, ensuring accuracy and consistency. The document also addresses handling abnormal costs, subsidies, and grants, and provides instructions for cost reconciliation with financial accounts. It emphasizes maintaining records for related party transactions, export expenses, and production and sales records, ensuring compliance with legal and accounting standards.
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