Who can provide a document on the quality cost assessment for ion-exchange membrane caustic soda?

　　In order to standardize the cost accounting methods for caustic soda products, improve the quality of cost accounting in the chlor-alkali industry, facilitate comparative analysis among various enterprises, strengthen cost management, continuously reduce costs, and enhance economic efficiency, these regulations have been formulated in accordance with the \"Regulations on Cost Management of State-owned Enterprises\" issued by the State Council and relevant provisions of the Ministry of Finance, taking into account the production characteristics of caustic soda produced by electrolysis. 　　I. General Provisions 　　(1) Costs are settled on a monthly basis. The cost calculation period is from the 1st of each month to the last day of the month. 　　(II) Calculate the actual cost based on the actual consumption data. 　　(III) The incurred costs and expenses shall be allocated in accordance with the actual benefits obtained at each stage; for common expenses, a reasonable proportion shall be used for allocation. 　　(IV) The parallel transfer step-method is used for accounting; for caustic soda produced by the diaphragm method, costs are calculated in four steps: brine purification, electrolysis, evaporation, and solidification of caustic soda. For caustic soda produced by the mercury method, costs are calculated in three steps: brine purification, electrolysis, and solidification of caustic soda. The costs of caustic soda, chlorine, and hydrogen are separated based on the separation rate of by-products (brine purification and electrolysis can also be combined into one step). 　　(5) Strengthen basic tasks such as quota management, original record-keeping, and measurement; establish and improve systems for the measurement, inspection, receipt, issuance, and inventory checking of various materials, so as to provide accurate data for cost accounting. 　　(VI) Strictly adhere to the **uniformly prescribed scope and standards for cost expenditures; without approval, enterprises shall not expand the scope of expenditures or raise the expenditure standards on their own. 　　II. Cost Items 　　1. Raw materials ； 2. Fuel and power ； 3. Salary ； 4. Extracted employee welfare funds ； 5. Workshop expenses ； 6. Deduction of by-products ； 7. Enterprise management fees. 　　The sum of items 1 to 5 is the workshop cost before separation. 　　The workshop cost before separation minus item 6 is the workshop cost after caustic soda separation. 　　The cost in the workshop after separation, plus item 7, constitutes the cost of the caustic soda plant. III. Calculation of raw materials, fuel, and power (I) Calculation of raw material consumption Raw materials refer to various materials that are involved in chemical reactions during the production process, directly constitute the product itself, or contribute to the formation of the product. 　　1. Raw salt: Raw salt is the main raw material used to produce caustic soda. Due to variations in the source of raw salt, the sodium chloride content varies as well; therefore, the specific consumption should be calculated on the basis of the average sodium chloride content in the actual amount of material used, expressed as 100%. 　　2. Water: Water used in caustic soda production is accounted for as an auxiliary material. The consumption of purchased water is measured based on the water meter. To reflect the level of water utilization, enterprises should improve the measurement of recycled water and calculate its specific consumption and cost separately. 　　3. Soda ash, hydrochloric acid, barium chloride: All are calculated based on the actual consumption amount for that month. 　　4. Alkali for personal use (for caustic soda production by the mercury method): Calculated based on the actual consumption this month. 　　5. Mercury: Calculated based on the actual amount of mercury replenished in that month. 　　6. Carbon plate: The weight is calculated based on the net weight after processing, while the consumption is determined by the amount of weight used for the actual number of replacements during that month. 　　7. Ruthenium powder: The consumption and cost of recoating the electrode plates with ruthenium are included in this project. To even out the costs, they can be allocated in installments over a reasonable period or usage life. 　　8. Packaging materials: Refer to the packaging used in caustic soda production (including the loss from barrels during inspection after opening them). 　　(II) Calculation of fuel and power consumption 1. Electrolysis electricity: Electricity used for electrolysis is an important component of the cost of caustic soda; alternating current is converted to direct current through rectification before being supplied to the electrolysis process. The calculation of the specific electricity consumption for electrolysis is based primarily on alternating current, with direct current used as a supplement; both are reflected in the cost report. The measurement of alternating current is based on the meter reading before it enters the rectifier. 　　Meters for measuring direct current should be installed at the inlet of the electrolysis process. If there are no measuring devices available for the time being, or if the measuring devices are still in the trial phase and exhibit errors, the actual voltage and current values recorded in the original logs at the start of the electrolysis process can be used. By applying a weighted average method, the monthly average voltage and average current can be calculated and verified. The formula is as follows: 　　　　　　　　　　　　Average current × Average voltage × Operating hours 　　DC power consumption (kWh) =────────────── 　　　　　　　　　　　　　　　　　1000 　　2. Motor power refers to the alternating current consumed by power equipment during the production process. Calculate the consumption using an electricity meter. 　　3. Steam is the steam used in the production process for heating brine, heating electrolytes, and evaporating caustic soda of various grades. The consumption amount is calculated based on the steam flow meter in the caustic soda production workshop. The steam that returns from the evaporation process can be reused in steam boilers or other units, and its value can be accounted for; it is indicated as a negative number under the steam category, but it does not reduce the total steam consumption. 　　4. The fuel used for boiling caustic soda is calculated based on the actual consumption amount. Hydrogen used as fuel is measured by instruments; in cases where no measuring instruments are installed, it can temporarily be calculated based on the measured data. 　　(III) Calculation of prices for raw materials, fuel, and power 1. Major raw materials (including crude salt, soda ash, hydrochloric acid, barium chloride, mercury, carbon plates, ruthenium powder, packaging materials), fuel coal, etc., can have their costs calculated based on actual prices or planned prices. When using planned prices, price differences should be calculated by type. Ordinary materials are priced according to the planned price, with price differences allocated by category or comprehensively. 　　2. The material price shall include the actual purchase cost, sea and land freight, loading and unloading/transshipment costs, procurement expenses, packaging costs for the materials, as well as the normal losses incurred during transportation within the specified limits. The reasonable inventory consumption within the quota for bulk raw material, namely crude salt, as well as the processing and sorting costs, are also included in the price of crude salt. 　　3. The cost of alkaline substances and hydrogen for internal use can be calculated based on the actual costs of the previous month. 　　4. Water, electricity, and steam are all calculated based on the actual costs for that month. The electricity price includes the purchase cost, line losses, transformation and distribution losses, rectification losses, penalties and incentives for power factor, costs incurred by the power supply agency, as well as urban surcharges and incentives for energy savings as stipulated. 　　(IV) Provisions on the calculation and pricing units for raw materials, fuel, and power 1. The unit cost shall always be calculated to two decimal places. 　　2. The specifications for unit consumption and unit price are as follows: <font size=+1> ┌─┬────────┬────┬────────┬────────┐ │Cost│　　　　　　　　│　　　　│　Decimal places for unit consumption│　Decimal places for unit price│ │Unit│　　　　　　　　│Measurement unit│　(Precise to the specified number of decimal places)│ │Item│　Name of unit consumption│Unit│　　 Specified number of decimal places│ ││　　　　　　　　│　　　　│　　　　　　　　│　　　　　　　　│ ├─┼────────┼────┼────────┼────────┤ │　│Raw salt (converted to 100%)│Tons│　　 Three decimal places│　　 Two decimal places│ │　│Water　　　　　　　│Tons│　　 Two decimal places│　　 Two decimal places│ │Raw│Soda ash　　　　　　│Kilograms│　　 Two decimal places│　　 Two decimal places│ │　│Hydrochloric acid│Kilograms│　　 Two decimal places│　　 Two decimal places│ │　│Barium chloride│Kilograms│　　 Two decimal places│　　 Two decimal places│ │Material│Alkali for internal use (mercury method)|Kilograms│　　 Two decimal places│　　 Two decimal places│ │　│Mercury　　　　　　|Grams│　　 Two decimal places│　　 Two decimal places│ │　│Carbon plates　　　　|Kilograms│　　 Two decimal places│　　 Two decimal places│ │Material│Ruthenium powder　　　|Grams│　　 One decimal place│　　 Two decimal places│ │　│Iron tanks　　　　　|Pieces│　　 Two decimal places│　　 Two decimal places│ │　│Burlap bags　　　　　|Pieces│　　 Two decimal places│　　 Two decimal places│ ├─┼────────┼────┼────────┼────────┤ │　│Electrolysis power – AC│Kilowatt-hours│　　　0│　　 Four decimal places│ │Fuel│　　 DC power│Kilowatt-hours│　　　0│　　 Four decimal places│ │Material│Power supply electricity│Kilowatt-hours│　　　0│　　 Four decimal places│ │And│Steam　　　　　　|Tons│　　 Three decimal places│　　 Two decimal places│ │Power│Oil　　　　　　　|Kilograms│　　 Two decimal places│　　 Two decimal places│ │Force│Coal　　　　　　　|Tons│　　 Three decimal places│　　 Two decimal places│ │　│Hydrogen　　　　　|Thousand cubic meters│　　 Three decimal places│　　 Two decimal places│ </font>　　│ └─┴────────┴────┴────────┴────────┘