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Business plan concept for the production of rubber-based noise reduction walls in slovakia for the potential of worn tires material recovery

Potkány Marek, Krajčírová Lucia, Osvaldová Mária

Management Systems in Production Engineering

2022

nr 2 (30)

140--145

The automotive industry is one of the fastest growing sectors and therefore places demand on many other sectors and increases the need for cooperation. With the development of the automotive industry, tires have become an integral part of society and the everyday life of the individual. As a result of the company's development as a connection of transport, the demand for tires is increasing and the production of waste tires is also related to this. The use of end-of-life tires is almost endless and that is why tires are good to use in the circular economy. The circular economy is an economic system that aims to keep products and materials in use for longer, thus increasing their productivity and reducing waste. The paper presents a methodical concept of the plan for the extension of production capacities of rubber-based pressed products with the intention to produce noise reduction panels. The investment consists of the acquisition of the pressing machine and respective mould in the amount of € 180,000. Based on the selected assessment methods it can be stated that the NPV reaches + 69,360 €, Profitability index is 1.38, Internal Rate of Return is 23.8% and the payback period is estimated for 4 years and 4 months, at the considered production capacity of 14,000 m2/year.

Use of Target Costing methodology in the construction of woodaluminium windows — case study

Potkány Marek, Krajčírová Lucia, Stasiak-Betlejewska Renata

Engineering Management in Production and Services

2021

Vol. 13, no. 4

148--159

The paper concerns the practical application of Target Costing to a specific product of the woodworking industry with a particular emphasis on customer needs and value analysis principles concerning individual components and functions of the product — a wood-aluminium window Gemini Quadrat FB. Based on principles of value analyses, the study used the functional cost analysis, the quantified target cost index of relevant components and the target cost chart for the allowable cost of components. Two levels of the q parameter — 5 % and 10 % — were used to construct the target cost chart. The target price (EUR 513.19) was assessed. The target production cost was at the level of allowable production costs (EUR 379.31). The results were used to confirm that the ideal value of the target cost index was not achieved for any component, and a higher value of the parameter q can be marked as soft. The paper provides assumptions for the assessment of possible alternatives and potential corrections. The case study presents the description of the Target Costing methodology along with the nuanced characteristics of the approaches used by various authors and the strengths and benefits of using the method.