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ABC Cost Model for Kraft Pulp Mill by Augusto Lovo is a document available to read on EtoBox.

This study presents an activity-based costing (ABC) model for a kraft pulp mill, detailing the allocation of production resources and costs across various processes. The model was tested on a virtual greenfield pulp mill in Finland, revealing that total annual production costs were approximately EUR 216 million, with market pulp prices significantly impacting profitability. The findings indicate that wood procurement costs and energy prices are critical factors in the profitability of pulp production.

Author

Augusto Lovo

Language

EN