Viabilidade econômica da resserragem de reaproveitamento de costaneiras de eucalipto pelo método Time-Driven-Activity-Based-Costing

Abstract

The raw material represents one of the highest costs of production in sawmills. Therefore, the operation of resawing the slabs – the residue of largest volume – is commonly performed in the companies, especially the small ones, that do not have their own supply. The objective of this work was to compare the economic viability of the resawing of slabs vs. the production of chips, in a sawmill that processes eucalyptus wood, based on the Time-Driven Activity-Based Costing (TDABC) method. Two conditions (treatments) were analyzed in the same production line: with and without the resawing of slabs. The diameter class evaluated was 25 to 28 cm. The yield of lumber was calculated for both conditions, as well as the production of residues. Costs and revenues were calculated in two scenarios of Practical Capability of the Resources Provided (PCRP): 80% (TDABC) and 70% (pessimistic). The net profit was evaluated in three different selling prices of chips: R$ 10/m³ of the bulk volume (pessimistic), R$ 15,00 / m³ of the bulk volume (current) and R$ 20,00 / m³ of the bulk volume (optimistic). The proportion of logs in the diametric class evaluated (0 to 100%) was also varied. In the present condition, the resawing of the slabs would be economically feasible only in the PCRP of 80% and with the lowest price of the chips (R$ 10,00/m³ of the bulk volume). The TDABC method was efficient for measuring costs and economic feasibility of the resawing of slabs, showing that the economic viability of the resawing will occur in situations of higher PCRP, lower selling prices of chips and higher percentages of logs of larger diameters.