Costs in production of beechwood solid boards

This work is the contribution to the research on the production process of solid glued wooden boards. The mentioned boards today are a substitute of the classical sawn timber and joinery boards. They have a wide application in further production, particularly the finalisation. This research analyses the production costs of solid wood glued boards. The complete costs have been reduced to the product unit, i.e. DEM/m3 of boards. The research results show the following costs by the mentioned cost factors in this production: the cost participation in the human labour amounts to 236,70 DEM/m3 of boards, electric power consumption amounts to 5,99 DEM/m3 of boards, the amortisation cost for the here presented technology amounts to 44,27 DEM/m3 of boards for one-shift work, raw material amounts 658,54 DEM/m3, grinding paper amounts to 0,18 DEM/m3 , glue amounts to 100,0 DEM/m3, tools and their maintenance amounts to 65,0 DEM/m3. The total production cost amounts to 1110,68 DM/m3 of boards. The amortisation was calculated according to the present regulations in the Republic of Croatia for the equipment in technology for the time of 8 years (12,5 % p.a.). The building was not taken into amortisation calculation. A very small share of electric power cost is logical because of a large proportion of human labour while presently can not be replaced by the machine. The biggest electric power consumers are planing machines (Pos. 2. and 4.) and sanding machines (Pos. 7). The mentioned technology uses the socalled "star presses" for cold glueing of boards, because they tollerate certain oscillations in moisture contents of elements. From the enclosed rough draft you can see the technological course of the production process with employees taking part in the production and the cost also includes two indirect employees: the manager and the production engineer.