Stage 3 · Keeping it running
CAS-21: Quality Control
Exact green, a 2 cm collar, no loose threads. The school’s rule book is strict. What does it cost Selvi to check every piece?
What you will learn in CAS-21
- Quality, quality control and its cost (§§4.7–4.9, 5)
- Reworks, rejects, spoilage, waste and scrap (§§4.3, 4.10, 4.11)
- Sharing QC cost by benefit (§6)
Chapters
- What does checking cost? · The checker, her tools and outside tests (§§4.7–4.9, 5.1, 5.4–5.8)
- Fix it or throw it out? · Not every fault is the same (§§4.3, 4.10, 4.11)
- Shirts or skirts? · Share the checker’s cost by how many checks each product needed (§§6.1, 6.2, 7.1, 8)
- Spot the mistakes in the quality control statement · Inspect it like Meena would (§§5.4, 5.5, 5.7, 5.8)
Key terms
- Quality control cost (§§4.7–4.9, 5.1, 5.4–5.8): Quality means meeting the specification and being fit for the customer’s use. Quality control is the checks that make sure of it. Its cost is what those checks use: people, equipment and outside tests at their price, without tax you get back. Interest, pretend costs, unusual costs and fines stay out.
- Assigning quality control cost (§§6.1, 6.2, 7.1, 8): Costs that belong to one product go straight to it. The rest are shared by the benefit each product received, such as the number of tests. Show quality control as its own line and say how it was shared.
Common questions
What is quality control cost under CAS-21?
The cost of resources consumed in quality control procedures (para 4.9), such as checkers, test equipment and outside tests.
How is QC cost shared between products?
Directly where traceable; otherwise on benefits received, such as the number of tests (paras 6.1, 6.2).
CAS-21 (Limited Revision 2017), Quality Control. Checked against the standard in November 2026. Selvi Garments, the school order and every figure in this lesson are fictional. Read the official text on the ICMAI Cost Accounting Standards page ↗ before applying it to real work.