Scribd Logo
Upload

Welcome to Scribd!

  • Uniform Cost Manual

    Uploaded by

    Rajesh Patil
    7 views1 page
    The Uniform Cost Manual is a written document that provides principles, methods, and procedures for determining and controlling costs in a uniform costing system. It guides participating firms to organize their cost accounting systems on a uniform basis and includes objectives, account classifications, essential cost data, ratios for performance comparison, and sections on introduction, organization, accounting, cost accounting, information presentation, and miscellaneous topics.

    Original Description:

    Original Title

    Presentation

    Copyright

    © © All Rights Reserved

    Available Formats

    PPTX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The Uniform Cost Manual is a written document that provides principles, methods, and procedures for determining and controlling costs in a uniform costing system. It guides participating firms to organize their cost accounting systems on a uniform basis and includes objectives, account classifications, essential cost data, ratios for performance comparison, and sections on introduction, organization, accounting, cost accounting, information presentation, and miscellaneous topics.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    7 views1 page

    Uniform Cost Manual

    Uploaded by

    Rajesh Patil
    The Uniform Cost Manual is a written document that provides principles, methods, and procedures for determining and controlling costs in a uniform costing system. It guides participating firms to organize their cost accounting systems on a uniform basis and includes objectives, account classifications, essential cost data, ratios for performance comparison, and sections on introduction, organization, accounting, cost accounting, information presentation, and miscellaneous topics.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    • UNIFORM COST MANUAL

    • MEANING:- UNIFORM COST MANUAL IS A WRITTEN DOCUMENT, WHICH MAY BE IN THE FORM OF A BOOKLET OR BULLETIN, CONTAINING THE
    PRINCIPLES, METHODS AND PROCEDURES FOR THE ASCERTAINMENT AND CONTROL OF COST IN UNIFORM COSTING. IT IS NECESSARY FOR THE
    SUCCESSFUL OPERATION OF UNIFORM COSTING SYSTEM. SUCH A MANUAL PROVIDE GUIDELINES TO THE PARTICIPATING FIRMS TO ORGANISE
    THEIR COST ACCOUNTING SYSTEM ON A UNIFORM BASIS.

    • FEATURES:-

    1. IT INCLUDES STATEMENT OF OBJECTIVES AND PURPOSE OF THE SYSTEM, SCOPE OF THE SYSTEM, ADVANTAGES.

    2. IT CONTAINS THE GENERAL PRINCIPLES OF ACCOUNTING, NATURE CODING, TERMINOLOGY TO BE FOLLOWED, CLASSIFICATION AND DESCRIPTIONS
    OF ACCOUNTS.

    3. ESSENTIAL COST DATA AND VARIOUS RATIOS TO BE COMPUTED FOR COMPARISON OF PERFORMANCE.

    • CONTENTS:-

    1. INTRODUCTION

    2. ORGANIZATION

    3. ACCOUNTING SYSTEM

    4. COST ACCOUNTING SYSTEM

    5. PRESENTATION OF INFORMATION

    6. MISCELLANEOUS

    You might also like