Dear All, This is related to the costing in sugar manufacturing company. The bagasse and molasses are the by product of sugar. Most of the companies use bagasse as fuel for boiler to generate steam. The steam is further used in sugar mill and also used to generate electricity. Now my first query is related to treatment of cost of baggase captively consumed in boiler while preparing cost sheet of final product sugar and also what is the best method to segregate the cost of molasses from final product sugar.