T/CCASC 4003.2-2022 The cost accounting method for the chlor-alkali industry Part 2: Sodium hydroxide, liquid chlorine, and synthetic hydrochloric acid
T/CCASC 4003.2-2022 The cost accounting method for the chlor-alkali industry Part 2: Sodium hydroxide, liquid chlorine, and synthetic hydrochloric acid
Basic Information
Scope
Scope: This document specifies the selection and calculation methods of cost accounting indicators for caustic soda, liquid chlorine, and synthetic hydrochloric acid products. This document is applicable to the calculation and assessment of cost accounting indicators for caustic soda, liquid chlorine, and synthetic hydrochloric acid products in chlor-alkali enterprises that adopt ion-exchange membrane electrolysis processes. Main technical content: 1. Scope 2. Normative reference documents 3. Terms and definitions 4. Requirements for material consumption accounting 5. Methods of calculating material consumption 6. Cost accounting 7. Appendix A (informative) - Cost items (direct materials, direct labor compensation, and manufacturing expenses) and their contents 8. Appendix B (normative) - Requirements for calculating the cost of work-in-process and finished products 9. References