4.7 Article

Innovative Model of the Cost Price Calculation of Products from Invasive Non-Native Wood Species Based on the FTDABC Method

期刊

FORESTS
卷 12, 期 11, 页码 -

出版社

MDPI
DOI: 10.3390/f12111519

关键词

fuzzy time-driven activity-based costing (FTDABC); wooden products; invasive non-native wood species; black locust

类别

资金

  1. Slovenian Research Agency [P4-0015, P4-0059, V4-2016]
  2. Ministry of Agriculture, Forestry and Food
  3. European Regional Development Fund through the Urban Innovative Actions Initiative [UIA02-228]

向作者/读者索取更多资源

This research developed a model for calculating the cost price of invasive wood products and demonstrated its applicability using a dining table made of black locust wood as an example, showing that invasive wood species have high economic value.
Invasive tree species continue to spread, so in addition to strategies to limit this their use in the production of innovative products must be considered. This research aimed to develop and apply a model for calculating the cost price of invasive wood products considering the specificities of materials and production process, and is suitable for quickly assessing the economic feasibility of using the selected tree species for a given product. The TDABC method with the inclusion of fuzzy logic was used to incorporate the uncertainty of time and quality parameters. In the model, the imprecise values of these parameters are represented with triangular fuzzy numbers. Using a furniture product (dining table) made of black locust wood as an example, we demonstrated the applicability of the developed model. We found that the most probable cost price of a table made of black locust wood is comparable to the price of a product made of oak wood. In this way, we proved the potentially high economic value of invasive wood. The innovative products from invasive non-native wood species can achieve a high added value due to their visual characteristics and attractive appearance. Such use could increase interest in the (more efficient) management of invasive tree species, which would help to manage and use them efficiently. For further research, it would be useful to apply the proposed model to other invasive tree species as well as to other products.

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