Hazardous waste treatment by-product costing methods

1, direct cost method. Direct cost method refers to the direct cost of by-products are calculated, including by-products of production costs, sales costs and management costs. This method is suitable for by-products of large sales volume, and by-products of production costs and sales costs are relatively high.

2, apportioned cost method. Apportioned cost method refers to the by-products of the production cost in accordance with a certain proportion of the cost of the main products, so as to calculate the cost of by-products. This method is suitable for by-products of small sales volume, and by-products of relatively low production costs.

3, market value method. The market value method refers to the cost of by-products based on their market value, that is, the cost of by-products is equal to their market value. This method is suitable for by-products of high market value, and by-products of relatively low production costs and marketing costs.

4. Depreciation method. Depreciation method refers to the by-products of the production equipment depreciation costs are calculated to calculate the cost of by-products. This method is suitable for by-products of the production equipment in the case of high depreciation expense.