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Zastosowanie modelu kalkulacji różnicowych do usprawnienia procesu produkcji brykietu opałowego z agrobiomasy

Bojar W., Żarski W.

Zarządzanie Przedsiębiorstwem

2012

Vol. 15, nr 1

13-18

In the paper on the base of literature review and also opinions of entrepreneurs dealt with fuel briquette manufacturing and also the data coming from selected enterprise a differential calculation model was worked out. First, circumstances of development of renewable energy sources sector in Poland were highlighted. One can indicate both high potential of renewable energy resources in Poland, big investments in this area last time and chances resulted in increasing demand for such kind of fuel and stimulating the EU legal requirements as well. Secondary, course of manufacturing and logistics processes of fuel briquette fabrication were analyzed considering relevant technical and economical parameters. Detail description of those processes let set crucial factors influenced studied fuel briquette production. This enabled elaboration of differential calculation model to set up interesting decision scenarios and simulate their different financial effects with marginal calculation method. Once can analyze impact of different levels of raw material humidity at unit cost of fuel briquette output. Next, financial effects of failures of crumbling machine influenced by polluted raw material were investigated. One can underline difficulty to precise probability of occurrence of such failures and to estimate accurately relevant costs closed to them. Third, elaborated model let simulate effects of different average transportation distance of enterprise from raw material location and also different prices of fuel. One can conclude that transportation costs are crucial for profitability of studied manufacturing process. Hence, worked out method of analysis of decision scenarios was verified positively as useful tool let update management in enterprises dealt with manufacturing of fuel briquette made from agro biomass. One can conclude that quality of raw material about level of pollution and humidity and also distance of its transportation and fuel price are crucial factors determining production process and shaping production costs, what is very important in planning.