T/CCASC 4003.3-2022 The cost accounting method for the chlor-alkali industry Part 3: Polyvinyl chloride resin
T/CCASC 4003.3-2022 The cost accounting method for the chlor-alkali industry Part 3: Polyvinyl chloride resin
Basic Information
Scope
Scope: This document specifies the selection and calculation methods of cost accounting indicators for general-purpose and paste-type polyvinyl chloride resin products. This document is applicable to the calculation and assessment of cost accounting indicators for general-purpose and paste-type polyvinyl chloride resin products produced by the carbide acetylene method, ethylene oxychlorination method, dichloroethane cracking method, and monomer method; Main technical contents: 1. Scope 2. Normative reference documents 3. Terms and definitions 4. Material consumption accounting requirements 5. Material consumption calculation methods 6. Cost accounting 7. Appendix A (informative) Cost items (direct materials, direct labor compensation, manufacturing expenses) and their contents 8. Appendix B (normative) Requirements for calculating the cost of work-in-process and finished products 9. References