Technical-economic assessment of stone slabs surface finishing using water jet technology
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Tarih
2014
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Springer London Ltd
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
This paper examines, from an economic standpoint, some of the surface finishing results achieved for stone slabs using high pressure water jets. The results of both the management accounting method and a technical and economic cost analysis method are here applied. The latter method is specifically aimed at verifying and fine-tuning the management analysis model based on the technical coefficient matrix. The second method proposed allows one to examine each process in detail and easily determine technical-economic models for planning, processing and management. The type of production cost analysis proposed here is original, rigorous and precise. The fact that it captures all the most significant technical aspects of the process and clarifies their economic implications makes it far more preferable to the traditional final accounts analyses. Moreover, this technical and economic cost analysis method allows one to accurately calculate the unit cost of each product.
Açıklama
Anahtar Kelimeler
Water Jet, Surface Finishing, Cost Analysis, Technical Coefficients Matrix, Dimension Stone
Kaynak
International Journal of Advanced Manufacturing Technology
WoS Q Değeri
Q2
Scopus Q Değeri
Q1
Cilt
71
Sayı
9-12
