Comparison of forest machine cost calculation methods on the case of a cableway

Jaka Klun and Boštjan Košir and Janez Krč and Mirko Medved (2007) Comparison of forest machine cost calculation methods on the case of a cableway. Zbornik gozdarstva in lesarstva (82). pp. 41-51. ISSN 0351-3114

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Abstract

The paper presents results of a comparison of seven different machine cost calculation methods presently used mainly in forest operations cost calculations. The compared methods have a common basis structure, but differ in methodology and item consideration. From the premise of equal inputs and byconsidering yearly productive time on the case of a cableway, the comparisonshows differences in machine costs and thus lesser comparability of machine economy per product unit. Input data for the comparison of cost calculation methods were acquired through machine calendar time monitoring andwork study. According to the compared calculation methods, the material costs per unit of wood extraction can differ by more than 50% in 1,000 machinehours. The major differences are due mainly to the different proceduresconsidering variable costs. The used calculation methods should be born in mind in economy criteria interpretation and particularly in view of competition on the single labour and services market.

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