847
www.me la. i/sil a ennica · ISSN 0037-5330
The Finnish Socie y o Fo es Science · The Finnish Fo es Resea ch Ins i u e
SI LV A FE N N I C A
Sil a Fennica 43(5) esea ch a icles
Applying he Ac i i y-Based Cos ing o
Cu - o-Leng h Timbe Ha es ing and
T ucking
Tuomo Nu minen, Heikki Ko punen and Jo i Uusi alo
Nu minen, T., Ko punen, H. & Uusi alo, J. 2009. Applying he ac i i y-based cos ing o cu - o-
leng h imbe ha es ing and ucking. Sil a Fennica 43(5): 847–870.
The supply chain o he o es indus y has inc easingly been adjus ed o he cus ome ’s needs
o p ecision and quali y. This has changed he ope a i e en i onmen bo h in he o es and
on he oads. As he o al emo al o imbe is inc easingly di ided in o mo e log asso -
men s, he lo size o each asso men dec eases and he ime consumed in so ing he logs
inc eases. In his espec , he ex a asso men s ha e made ha es ing wo k mo e di icul
and a ec ed he p oduc i i y o bo h cu ing and o es anspo ; his has hus inc eased he
ha es ing cos s.
An ac i i y-based cos (ABC) managemen sys em is in oduced o imbe ha es ing
and long-dis ance anspo , based on he cu - o-leng h (CTL) me hod, in which he logis ic
cos s a e assigned o imbe asso men s and lo s. Supplying imbe is di ided in o h ee
main p ocesses: cu ing, o es anspo , and long-dis ance anspo a ion. An ABC sys em
was o mula ed sepa a ely o each o hese main ope a ions. Cos s we e aced o indi idual
s ands and o imbe asso men lo s om a s and. The cos objec o he sys em is hus a lo
o imbe ha makes up one asso men ha has been cu , o wa ded, and anspo ed om
he o es o he mill. Applica ion o he ABC p inciple o imbe ha es ing and ucking was
ound o be ela i ely easy. The me hod de eloped gi es es ima es ha a e ealis ic o ac ual
igu es paid o con ac o s. The o emos use o his ype o cos ing me hod should be as a
ool o calcula e he e iciency o an indi idual ac i i y o o he whole logis ic sys em.
Keywo ds logis ics, bucking, cu ing, o es anspo , long-dis ance anspo a ion, ucking,
ime consump ion, imbe asso men , cos d i e
Add esses Nu minen, Me sä oimis o Tuomo Nu minen, Joensuun ie 5 B 8, FI-41800 Ko pilah i,
Finland; Ko punen and Uusi alo, Finnish Fo es Resea ch Ins i u e, Pa kano Resea ch Uni ,
Kai oniemen ie 54, FI-39700 Pa kano, Finland E-mail [email p o ec ed]
Recei ed 12 Decembe 2008 Re ised 14 Sep embe 2009 Accep ed 13 No embe 2009
A ailable a h p://www.me la. i/sil a ennica/ ull/s 43/s 435847.pd
848
Sil a Fennica 43(5), 2009 esea ch a icles
1 In oduc ion
In he las en o i een yea s, ema kable changes
ha e occu ed in he imbe p ocu emen ha is
based on mechanised cu - o-leng h (CTL) ha -
es ing. This supply chain o he o es indus y
has inc easingly been adjus ed o he cus om-
e ’s needs o p ecision and quali y (Uusi alo
2005), while he cos -e iciency and lexibili y
o ups eam logis ics ha e been emphasised. In
Finland, he o es indus y has ou sou ced a g ea
deal o i s ope a i e imbe p ocu emen ac ions.
Timbe ha es ing and long-dis ance anspo a-
ion a e ca ied ou almos comple ely by p i a e
en ep eneu s; who, as he imbe supplie s, a e
hen esponsible o ul il he equi emen s o he
p ima y wood p ocessing indus y.
The p i a e en ep eneu s and hei employees,
who conduc ha es ing and long-dis ance ans-
po a ion ope a ions, a e esponsible no only o
ac ual wo k p ocesses, bu also o issues ela ing
o ime ables, he quali y o he aw ma e ial, he
sil icul u al esul , and a ious en i onmen al
aspec s. The e a e also some indica ions ha e en
mo e comp ehensi e esponsibili y o aw wood
deli e ies will be gi en o hese imbe supplie s
in he u u e (Palande and Vää äinen 2005). Fo
example, in he nea u u e, imbe supplie s could
also ca y ou , imbe pu chasing and he egional
planning o all imbe logis ics.
Coinciding wi h hese de elopmen s in imbe
p ocu emen , he en i e cu - o-leng h based en i-
onmen has become mo e complex, as p oduc -
based bucking has inc eased he numbe o imbe
asso men s (Uusi alo 2005, Nu minen e al. 2006,
Nu minen and Heinonen 2007). This has changed
he ope a i e en i onmen bo h in he o es and on
he seconda y anspo a ion ou es. As he o al
emo al o imbe is inc easingly di ided in o se -
e al asso men s, he lo size o each asso men
dec eases while ime consump ion o so ing he
logs inc eases (Bju ul 1992, Bju ul 1993, B unbe g
1993, Be g e al. 1996, Poikela and Alanne 2002,
Nu minen e al. 2006). In his espec , ex a asso -
men s ha e made ha es ing wo k mo e di icul
and a ec ed he p oduc i i y o bo h cu ing and
in o es anspo (Väke ä ym. 2001, Poikela and
Alanne 2002, Nu minen e al. 2006), and he eby
inc eased he ha es ing cos s (B unbe g and A lin-
ge 2001, Poikela and Alanne 2002).
Since he lo (i.e. shipmen ) size o an asso men
in s o age a a oadside landing has dec eased,
he logs o a ull shipmen ha e o be collec ed
om se e al s o age poin s. This has inc eased
he absolu e le el and he a ia ion in he ime
consumed (Väke ä e al. 2000, Nu minen and
Heinonen 2007) and has hus a ec ed he ans-
po a ion cos s. In his espec , p oduc -based
bucking should be seen as an impo an a iable,
among o he s, a ec ing he p oduc i i y and uni
cos s o imbe logis ics (A ce e al. 2002).
P oduc -based bucking combined wi h he
impending and exis ing esponsibili ies o imbe
supplie s ha e lead o inc easing demands o cos
managemen . The planning, p o i abili y calcula-
ions, and p icing o p oduc s should be based on
accu a e in o ma ion abou he pe o mance and
cos s o logis ics. Since s and condi ions, ans-
po a ion ou es, and bucking can a y g ea ly,
in o ma ion abou a e age cos s may be insu -
icien . In he p icing o deli e ies, he logis ic
cos s should be aced and assigned o each p od-
uc (i.e. imbe asso men ) in he wood supply
chain based on hei eal p oduc ion cos . P oduc
ela ed cos ing is also needed when he ne e -
enues o p ocessing indus ies a e calcula ed by
compa ing he pos p ocessing alue o a aw
ma e ial wi h i s p ocu emen cos s.
A way o imbe supplie s o adjus and imp o e
hei cos managemen may be ac i i y-based
cos ing (ABC). Since i s de elopmen in he la e
1980’s, he ABC sys em has become e y popula
no only among manu ac u ing companies, bu
also wi h o he ypes o o ganisa ions including:
inancial se ices, u ili ies, elecommunica ions,
go e nmen agencies, de ence, heal h ca e, and
logis ics (Tu ney 1991, Pi ilä and Hau aniemi
1995, Le e 2000). The basic idea o ABC is o
assign a cos o a p oduc acco ding o he ac ual
esou ces, bo h ma e ial and se ice, u ilised o
make i .
In a adi ional cos accoun ing sys em, he
inal cos o a manu ac u ed p oduc is calcula ed
i s by iden i ying he ixed cos s and a iable
cos s. The basic p inciple o adi ional cos ing
is ha he ixed cos s and he a iable cos s a e
assigned o p oduc s acco ding o a measu e o
he uni s p oduced. This me hod wo ks well as
long as he inal sha e o he combined a iable
cos s is big and he numbe o uni s manu ac u ed
849
Nu minen, Ko punen & Uusi alo Applying he Ac i i y-Based Cos ing o Cu - o-Leng h Timbe Ha es ing and T ucking
is ela i ely low. Howe e , mode n manu ac u -
ing equi es high ixed cos s in he o m o mo e
capi al-in ensi e p oduc ion acili ies, in addi ion,
he numbe o p oduc s p oduced has inc eased
ma kedly; he e has hus been a g ea demand
o a mo e sophis ica ed cos ing sys em (Tu ney
1991, Le e 2000).
In gene al, o p oduce p oduc s o se ices,
he e is a need o ce ain ac i i ies ha con-
sume he esou ces o a company. The need o
speci ic ac i i ies and esou ces may, howe e ,
a y be ween indi idual p oduc s. The p inciple
o ABC is o ace he cos s ha o igina e om
a speci ic p oduc (Tu ney 1991, Kaplan and
Ande son 2004).
E en i he ABC sys em is designed o each
indi idual case, i s s uc u e can be di ided in o
a ew gene al s eps (Fig. 1). Fi s , he scope and
he ype o cos in o ma ion needed should be
e alua ed; his se s equi emen s o accu acy
on he inpu da a (Pi ilä and Hau aniemi 1995,
Le e 2000). Nex , o iden i y ele an esou ces
(e.g. pe sonnel and machine y) and ac i i ies (e.g.
wo k p ocesses) he ma e ial and in o ma ion
lows should be ecognized. A his phase, exis -
ing cos ing sys ems can be u ilized (Pi ilä and
Hau aniemi 1995). The ac ual assignmen o cos s
is conduc ed in wo s ages. Fi s , he cos s o
esou ces a e assigned o ac i i ies by he means
o “ esou ce d i e s” and secondly, he ac i i y
cos s a e assigned o cos objec s (e.g. p oduc s)
by he means o “ac i i y d i e s” (Tu ney 1991,
Pi ilä and Hau aniemi 1995). In many cases i is
simple only o alk abou one d i e , he esou ce
o “cos ” d i e ha links he esou ces, ac i i ies,
and p oduc oge he in a meaning ul way.
The basic aim and ad an age o ABC is o
indica e he unc ion o business p ocesses and
p o ide in o ma ion on he o igin and causali y o
cos s. In addi ion o p o iding pu e cos epo s,
i also e eals he e iciency o ine iciency o
ope a ions (Tu ney 1991). Two main applica-
ions o his cos ing sys em a e: (1) es ima ing
o hcoming cos s o (2) assigning eal cos s a e
p oduc ion. The desi ed applica ion de e mines
he ype o in o ma ion used: cos es ima es a e
usually based on ei he heo e ical da a o ea lie
expe ience, whe eas he de ini ion o eal ac i i-
ies and cos s is usually based on a company’s
accoun ing sys em and ollow-up s a is ics.
In he ield o imbe logis ics, ew applica ions
o ABC a e epo ed. One example by Oijala and
Te ä ä (1994) sugges ed a me hod o alloca ing
ha es ing cos s o imbe asso men s. Recen ly,
gene al guidelines o applying ABC o oad
anspo we e gi en by he Minis y o T anspo
and Communica ions Finland (Oksanen 2003).
The e a e also a ew a he good examples o how
ABC has been implemen ed in sawmills (Wessels
and Ve maas 1998, Rappold 2006).
He e an ac i i y-based cos (ABC) managemen
sys em is in oduced and demons a ed o imbe
ha es ing and ucking based on he cu - o-leng h
(CTL) ha es ing me hod. Wi hin his manage-
men sys em, logis ic cos s a e assigned o imbe
asso men s and imbe lo s. The ac o supplying
imbe o a mill is di ided in o h ee main p oc-
esses: cu ing, o es anspo (i.e. o wa ding),
and long-dis ance anspo a ion (i.e. ucking). A
cos ing sys em is o mula ed sepa a ely o each
o hese p ocesses. Cos s a e aced o indi idual
s ands and he lo s o imbe asso men s om
ha s and; he sys em’s cos objec is he e o e
a lo o imbe om a speci ic asso men ha is
cu , o wa ded, and ucked o a mill.
The ABC managemen sys em may be used
Fig. 1. S eps o designing an ac i i y-based cos ing
(ABC) sys em (modi ied om Pi ilä and Hau a-
niemi 1995).
De ine he scopeo
in e es
Documen he ma e ial
and in o ma ion lows
De ineand analyze
ac i i ies
De ineand analyze
esou ces
Ac i i ycos s assigned o
cos objec s wi h ac i i y
d i e s
Ac ualcos s assigned
o cos objec s
Resou ce cos s assigned o
ac i i ieswi h esou ce
d i e s
850
Sil a Fennica 43(5), 2009 esea ch a icles
ei he o es ima e u u e cos s o o assign ue
cos s a e p oduc ion. The scope o he sys em
includes cu ing, o es anspo , and imbe
ucking. Examples we e calcula ed based on
in o ma ion desc ibing common CTL imbe
logis ics in Finland, which use a mechanised
ha es e , o wa de , and specialised imbe uck
wi h emo able uck moun ed c ane. The man-
agemen sys em is explained h ough examples
ha ha e been based on heo e ical cos s and
esou ce consump ion. In o ma ion was ga he ed
om ecen s udies and om he ade associa-
ions o he ha es ing and ucking en ep eneu s.
The examples a e p esen ed o help eade s mo e
easily comp ehend and use he equa ions p e-
sen ed.
2 Timbe Supplie ’s ABC
Sys em
2.1 Resou ces and Cos Fac o s
Resou ces ele an o a imbe supplie include:
labou , machine y, o he equipmen , and eal
es a e. In gene al, he annual use o esou ces can
be measu ed in e ms o wo k ime o ou pu , and
is p esen ed o each machine y uni o a company
(Table 1). The use o esou ces is based on ei he
ollow-up s a is ics o heo e ical cos es ima es.
The di ision o cos s and single cos ac o s
o cu ing and o es anspo ypically includes
h ee ca ego ies: (i) ixed cos s, (ii) labou cos s,
and (iii) ope a ional cos s (Table 2) while he cos s
o long-dis ance anspo a e di ided in o (i)
ime-dependen cos s and (ii) dis ance-dependen
cos s (Table 3). Fo his use o he ABC sys em,
he eloca ion cos s o a ha es e and o wa de
a e analyzed sepa a ely om o he ope a ional
cos s. In p ac ice, when applying cos ac o s he
ollowing equa ions may be ound use ul:
SL SL
OH
yh
a
=()1
SV PP DP SLy
=∗−





1100 2Nu minen (2003) ()
cd
d wl d wl
=+
−
59 928 18
0 0857
..
.Väke ä e al. (22004) ()3
cd
d l d l
=−
83 445 0 0587
..Väke ä e al. (2004))( )4
Table 1. Example o he annual use o a single-g ip ha es e , o wa de , and imbe uck. Time es ima ions o
a ha es e and o wa de a e p esen ed acco ding o he No dic Fo es S udy Council (Samse e al. 1978)
and ime es ima ions o ucking a e based on he s udy o Nu minen and Heinonen (2007).
Ha es e Fo wa de T uck
Wo k shi a angemen s
One shi 6 mon hs/yea 6 mon hs/yea 2 mon hs/yea
Two shi s 5 mon hs/yea 5 mon hs/yea 9 mon hs/yea
To al ime 52 weeks/yea 52 weeks/yea 52 weeks/yea
Unu ilized ime 4 weeks/yea 4 weeks/yea 4 weeks/yea
To al wo king ime 48 weeks/yea 48 weeks/yea 48 weeks/yea
Leng h o wo k shi 8 hou s 8 hou s 10 hou s
Numbe o wo k days 22 days/mon h 22 days/mon h 21 days/mon h
239 days/yea 239 days/yea 231 days/yea
Ope a ional imea) 2361 hou s/yea 2500 hou s/yea T anspo a ion ime 3360 hou s/yea
Repai , se ice, delays 417 hou s/yea 278 hou s/yea Repai , se ice 840 hou s/yea
To al wo k place ime 2778 hou s/yea 2778 hou s/yea To al wo k ime 4200 hou s/yea
Reloca ion ime 200 hou s/yea 200 hou s/yea T anspo a ion ou pu 44160 m3/yea
To al wo k ime 2978 hou s/yea 2978 hou s/yea 110588 km/yea
912 loads/yea
a) = G oss-e ec i e ime (incl. delays < 15 min)
851
Nu minen, Ko punen & Uusi alo Applying he Ac i i y-Based Cos ing o Cu - o-Leng h Timbe Ha es ing and T ucking
c
sd
d d
d wl d l
=+
()
+
−−
59 928 18 83 445
0 0857 0
...
...
()
0587
25
()
Modi ied a e Väke ä e al. (20004)
whe e
SLy expec ed se ice li e in yea s,
SLh expec ed se ice li e in ope a ional hou s (ha -
es e and o wa de ), o in d i en kilome es
( ac o and aile ), o in numbe o loads
(c ane),
OHa Annual ope a ional hou s (ha es e and o -
wa de ), o annual d i en kilome es ( ac o
and aile ), o annual numbe o loads (c ane),
SV sal age alue: €,
PP pu chase p ice: €,
DP annual dep ecia ion: %,
cd wl uel consump ion when d i en unloaded:
li es/100 km (c ane is ca ied),
dd wl dis ance d i en unloaded: km,
cd l uel consump ion when d i en ully loaded:
li es/100 km,
dd l dis ance d i en loaded: km, and
cd d uel consump ion when d i en pa ially loaded
be ween landings: li es/100km.
Gene ally, he ixed cos s o cu ing and o es
anspo comp ise: (i) dep ecia ion o machine y
(Eq. 6), (ii) in e es (Eq. 7), and (iii) asso ed o he
ixed cos s. Labou cos s include he base wage,
any wage p emium o special wo king hou s (e.g.
e enings, holidays, e c.), and indi ec wage cos s.
T a el and meal compensa ion a e included wi h
labou cos s. Ope a ional cos s include uel, lub ican s,
o he mino consumable equipmen , epai s, and
main enance. The o al esou ce cos pe ope a ional
hou is calcula ed by means o Eq. 8.
AC PP SV
SL
dep
y
=−Nu minen (2003) ()6
AC IPPSV
in ()=∗
+
100 2 7Nu minen (2003)
HC AC AC AC
OH
ix lab ope
a
=++ ()8
whe e
ACdep s aigh -line dep ecia ion cos (sepa a e
g oupings o he base machine y wi h he
ha es e head and o he o wa de wi h i s
aile and c ane): €/a,
ACin in e es cos (a e age in es ed capi al): €/a,
I in e es a e: %,
HC o al cos pe ope a ional hou : €/h,
AC ix ixed cos s: €/a,
AClab labou cos s: €/a, and
ACope ope a ional cos s: €/a.
Fo long-dis ance anspo , in his case only by
ucking, he o al esou ce cos is a sum o (i) he
ime-dependen cos s (i.e. dep ecia ion, in e es ,
insu ance, a ic ax, adminis a ion, main enance,
and labou ), (ii) he dis ance-dependen cos s (i.e.
uel, lub ican s, epai , and i es), and (iii) he c ane
cos s (i.e. ixed and ope a ional). Dep ecia ion and
in e es a e calcula ed in he same way as o cu -
ing and p ima y anspo (Eqs. 6 and 7). Time-
dependen cos s a e calcula ed pe yea and pe
anspo a ion hou . Howe e , he dis ance-dependen
cos s a e calcula ed pe load acco ding o he ime
consumed and o he cha ac e is ics o a comple e
ip (Nu minen and Heinonen 2007).
2.2 Ac i i ies
The ha es ing and seconda y anspo ac i i ies
should be explici ly ecognizable o each s and
and comple e ip, and hey should be as simila
as possible in he di ision o wo k o ime ele-
men s commonly used in wo k s udies. The di i-
sions o ac i i ies o he desc ibed managemen
sys em a e simila o hose used by Nu minen e
al. (2006) in hei ime s udies o he mechanized
CTL ha es ing sys em and o hose used by
Nu minen and Heinonen (2007) o s udy imbe
ucking (Table 4).
2.3 Ac i i y Cos s o he Cos Objec s
2.3.1 Cu ing and Fo es T anspo
A he s and le el he machine y esou ce cos ,
o machine y cos pe hou (HC), o cu ing and
o es anspo is cons an . The cos pe ope a-
ional hou o a machine is assigned o he main
phases o he wo k cycle acco ding o hei ime
consump ion.

852
Sil a Fennica 43(5), 2009 esea ch a icles
Table 2. Cos ac o s o a single-g ip ha es e and o wa de sys em (mid-weigh class) coupled wi h example
alues. Cos s a e gi en excluding alue-added ax (VAT). Pu chase p ices include no mal o es and da a
p ocessing equipmen . The p ice le els a e based on he si ua ion in Finland in 2005. Sou ces: [1] Vää äinen
e al. (2006a); [2] Rieppo and Ö n (2003); [3] Nu minen (2003); and [4] Vää äinen e al. (2006b).
Cos ac o Ha es e Fo wa de Uni Sou ce
Fixed cos s
Pu chase p ice o base machine 283667 221333 € [1]
Se ice li e in ope a ional hou s 15000 15000 h [1]
Se ice li e in yea s 6 6.0 a Eq. 1
Annual dep ecia ion o pu chase p ice 27 27 % [1]
Sal age alue 38411 33491 € Eq. 2
Pu chase p ice o ha es e head 50000 € [1]
Se ice li e in ope a ional hou s 7000 h [1]
Se ice li e in yea s 3 a Eq. 1
Annual dep ecia ion o pu chase p ice 27 % [1]
Sal age alue 19667 € Eq. 2
In e es a e 5 5 % [1]
Insu ance ( a ic, i e, e c.) 2200 1750 €/yea [1]
Adminis a i e and main enance cos s 5500 5500 €/yea [1]
(e.g. ADP, phone, accoun ing, elec ici y, wa e )
Labou cos s
Hou ly wage o o al wo king ime 10.9 10.1 €/h [1]
Shi p emium (e enings) 0.75 0.75 €/h [1]
Indi ec wage cos s, sha e o he axable sala y 63 63 % [1]
T a el compensa ion 0.38 0.38 €/km [1]
T a el dis ance ( ound ip) 60 60 km/shi [1]
Meal compensa ion 6.4 6.4 €/day [1]
Meal compensa ion 20 20 days/yea [1]
Ope a ional cos s
Fuel consump ion 12.79 10.76 li es/h [2]
Fuel p ice 0.55 0.55 €/li e [1]
Mo o oil consump ion 0.10 0.10 li es/h [1]
Mo o oil p ice 1.30 1.30 €/li e [1]
T ansmission oil consump ion 0.10 0.10 li es/h [1]
T ansmission oil p ice 2.00 2.00 €/li e [1]
Hyd aulic oil consump ion 0.20 0.20 li es/h [1]
Hyd aulic oil p ice 1.35 1.35 €/li e [1]
Chainsaw oil consump ion 0.43 li es/h [1]
Chainsaw oil p ice 1.35 €/li e [1]
Chainsaw chain consump ion 0.06 pcs/h [1]
Chainsaw chain p ice 15.00 €/pcs [1]
Chainsaw disc consump ion 0.02 pcs/h [1]
Chainsaw disc p ice 53.00 €/pcs [1]
Ma king pain consump ion 0.30 li es/h [1]
Ma king pain p ice 1.07 €/li e [1]
Repai and main enance (incl. spa e pa s and 9.66 5.06 €/h [3]
main enance equipmen )
Reloca ion cos wi h uck (excluding labou cos s) 1.62 1.62 €/km [4]
Annual eloca ion dis ance 8649 8649 km [4]
853
Nu minen, Ko punen & Uusi alo Applying he Ac i i y-Based Cos ing o Cu - o-Leng h Timbe Ha es ing and T ucking
Table 3. Cos ac o s o a imbe uck ( h ee-axel, 6×4 powe con igu a ion; a emo able hyd aulic c ane; and
a ou -axel aile . The o al ehicle mass limi was 60 ons). Sou ces: [1] SKAL 2006.; [2] Väke ä e al.
(2004); [3] Salo and Uusi alo (2001); and Eqs. 1–5.
Cos ac o Value Uni Sou ce
Time-dependen cos s
Pu chase p ice o ac o 128500 € [1]
Se ice li e in kilome es 667000 km [1]
Se ice li e in yea s 6.0 a Eq. 1
Annual dep ecia ion o pu chase p ice 22 % [1]
Sal age alue 28713 € Eq. 2
Pu chase p ice o aile 44060 € [1]
Se ice li e in kilome es 1000500 h [1]
Se ice li e in yea s 9.0 a Eq. 1
Annual dep ecia ion o pu chase p ice 25 % [1]
Sal age alue 3264 € Eq. 2
Pu chase p ice o c ane 42000 € [1]
Se ice li e 3975 loads [1]
Se ice li e in yea s 4.4 a Eq. 1
Annual dep ecia ion o pu chase p ice 25 % [1]
Sal age alue 11993 € Eq. 2
In e es a e 5 % [1]
Insu ance (mo o ehicle, comp ehensi e, liabili y, e c. 8270 €/yea [1]
Regula ion ees ( axes, sa e y inspec ion, e c.) 2690 €/yea [1]
Adminis a ion (ADP, phone, accoun ing, aining, e c.) 4340 €/yea [1]
Main enance (elec ici y, wa e , e c.) 2190 €/yea [1]
Hou ly wage o o al wo k ime o d i e s 11.94 €/h [1]
Shi p emium (e ening) 0.75 €/h [1]
Indi ec wage cos s, sha e o he axable sala y 68 % [1]
Dis ance-dependen cos s
Fuel consump ion unload a ) e.g. 43.1 li es/100 km Eq. 3
Fuel consump ion ully loaded a ) e.g. 65.6 li es/100 km Eq. 4
Fuel consump ion be ween s o age poin s o pa ial load a) e.g. 58.6 li es/100 km Eq. 5
Fuel consump ion, o he d i ing ( o se ice hall, e c.) a ) e.g. 5.6 li es/load Eq. 3
Fuel consump ion when s opped and idling 7.8 li es/load [2]
Fuel p ice 0.87 €/li e [1]
Mo o oil consump ion 200 li es/yea [1]
Mo o oil p ice 1.38 €/li e [3]
T ansmission luid consump ion 40 li es/yea [1]
T ansmission luid p ice 2.07 €/li e [3]
Repai and main enance o ac o and aile 0.154 €/km [1]
Repai and main enance o c ane 0.022 €/km [1]
Se ice li e o i es b) 80000 km [1]
Numbe o emoulds (i.e. e eads) du ing se ice li e 1.5 pcs/ i e [1]
Ti e p ice, ac o 500 €/pcs [1]
Ti e p ice, aile 390 €/pcs [1]
Remould (i.e. e ead) p ice 250 €/pcs [1]
a) Dependen on dis ance d i en.
b) Numbe o i es: ac o 10, aile 16.
854
Sil a Fennica 43(5), 2009 esea ch a icles
Time consump ion o cu ing: elling, delimb-
ing, and c osscu ing o a s em in o so ed piles,
is employed as bo h a esou ce and cos d i e .
Assignmen s o ime consump ion and cos s a e
a he s em-le el. The ime consump ions o he
use o a mechanised single-g ip ha es e include:
a el wi hin a s and; posi ioning- o-cu ; elling;
boom e ac ion; clea ing; and mo ing logs, ops,
e c.; hese a e join ly assigned a he s em le el
o all imbe asso men s bucked om a s em.
Whe eas, he ime consump ions o delimbing
and c oss-cu ing, as well as so ing a e assigned
di ec ly o he imbe asso men s.
I i is a log om any s em j, and k is any asso -
men o be aken om a s and, hen he cos s
ela ed o he use o a mechanised single-g ip
ha es e o cu ing a single s em ha includes
asso men k is calcula ed as ollows
Table 4. Timbe supply ac i i ies used o de elopmen o he ABC sys em. Fo exac de ini ions see
Nu minen e al. (2006) and Nu minen and Heinonen (2007).
Cu ing Fo es anspo T ucking
T a el wi hin a s and D i ing unloaded Unloaded
Posi ioning- o-cu D i ing ully loaded S o age ac i i ies
Felling D i ing while loading Pa ial load be ween landings poin s
Delimbing and c oss-cu ing Loading Fully loaded
So ing Unloading Unloading
Boom e ac ion Delays Loading
Clea ing Reloca ion O he d i ing
Mo ing logs, ops, e c. Delays
Delays
Reloca ion
ˆ
C
cs mo pc e dc so bi cl ml
i
ni
=+++ ++++

=
∑
1




















aHC
c
c
60 9()
whe e
Ĉcs cos o cu ing a s em ha includes asso men
k: €,
mo ime consump ion o a el wi hin a s and:
min/s em,
pc ime consump ion o posi ioning- o-cu : min/
s em,
e ime consump ion o elling: min/s em,
dc ime consump ion o he delimbing and c oss-
cu ing o one log in asso men k: min/log,
i log o m s em j,
ni numbe o logs om s em j,
k an asso men om a s and,
so ime consump ion o so ing: min/s em,
bi ime consump ion o boom e ac ion: min/
s em,
cl ime consump ion o clea ing: min/s em,
ml ime consump ion o mo ing logs, ops, e c.:
min/s em,
ac coe icien ha con e s he e ec i e ime (E0)
o cu ing in o g oss-e ec i e ime, and
HCc o al esou ce cos o cu ing pe ope a ional
hou : €/h.
When nj is he numbe o s ems in a s and l whe e
asso men k is cu , hen Ccu is he uni cos o
he cu ing o asso men k om s and l. This cos
is calcula ed as he sum (Eq. 10) o he cu ing
cos s o nj s ems di ided by he sum o he imbe
olume Vk emo ed om s and l ha is included
in o asso men k.
C
C
V
cu
cs
j
n
k
j
==
∑ˆ
()
110
whe e
Ccu uni cos o he cu ing o imbe in asso men
k om s and l: €/m3,
Vk emo al olume om a s and l ha is in asso -
855
Nu minen, Ko punen & Uusi alo Applying he Ac i i y-Based Cos ing o Cu - o-Leng h Timbe Ha es ing and T ucking
men k: m3/s and, and
nj numbe o s ems in a s and l whe e asso men k
is cu .
Combining equa ions 9 and 10 p oduces:
Fo mixed loads (i.e. he hauling o logs om se e al
asso men s in he same load) he e is an inc ease
in he ime consumed in loading and unloading
(Nu minen e al. 2006). Be o e he o es anspo
cos s can be assigned o indi idual asso men s ha
we e anspo ed as mixed loads, a gene al uni cos ,
C m, o all po ions o all asso men s hauled as
mixed loads is de e mined. When nk is he numbe
o asso men s ha a e hauled as mixed loads, hen
he uni cos o o es anspo o mixed loads o
nk asso men s is calcula ed as ollows
C aHC
m de dl dw lm ulm
=++++
()
()








60 (()13
whe e
C m uni cos o o es anspo ca ied ou in mixed
loads: €/m3,
lm ime consumed in loading o nk asso men s:
min/m3, and
ulm ime consumed in unloading o nk asso men s:
min/m3.
The cos o mixed loads is assigned o he asso -
men s in ques ion by compa ing i o he si ua ion
whe e he same emo al o imbe as included in
nk asso men s was hauled as single loads. The
di e ence be ween hese cos s is called he so -
ing cos , C s, his is hen assigned o he espec i e
asso men s by using he numbe o asso men s
as a cos d i e (Eq. 14).
C
CC V
nV
s
m o w m
kk
=−
()
_()
single 14
whe e
C s uni cos o so ing an asso men k: €/m3,
Vm emo al olume ha was hauled as mixed loads:
m3/s and, and
C
cu
mo pc e dc so bi cl ml
i
nl
=
+++++++

=
∑
1




















=
∑aHC
V
c
c
j
n
k
j
60
11
1
()
Fo o es anspo , he mo emen o imbe om
whe e i was cu o he oadside, he assignmen s
o ime consump ion and cos s a e conduc ed a
he le el o he imbe lo (i.e. he emo al olume
Vk om a speci ic s and ha is hen included in o
asso men k (m3/s and)). When using a o wa de
o o es anspo , imbe asso men s a e hauled
o a oadside ei he as single loads (i.e. a load is
made-up o logs om only one imbe asso men )
o as mixed loads (Nu minen e al. 2006).
In he case o single loads, ime consump ion
is employed as bo h a esou ce and cos d i e .
The uni cos o hauling an asso men k om a
s and o he oadside as single loads is calcula ed
as ollows
C
a
o w
de dl dw lk ulk
_
()
single
12
=++++
()
()
HHC
60








whe e
C o w_single uni cos o o es anspo o logs in
asso men k om a speci ic s and ca -
ied ou in single loads: €/m3,
de ime consump ion o d i ing unloaded:
min/m3,
dl ime consump ion o d i ing loaded:
min/m3,
dw ime consump ion o d i ing while load-
ing: min/m3,
lk ime consump ion o he loading o
asso men k: min/m3,
ulk ime consump ion o he unloading o
asso men k: min/m3,
a coe icien ha con e s e ec i e ime
(E0) o o wa ding in o g oss-e ec i e
ime, and
HC o al esou ce cos o o es anspo pe
ope a ional hou : €/h.
862
Sil a Fennica 43(5), 2009 esea ch a icles
Fig. 2. T ucking i gu es and calcula ed uni cos s o example asso men SAW1 wi h a diag am
o he mul i-sou ce ucking ou e and i s a iables.
Fig. 3. T ucking i gu es and calcula ed uni cos s o example asso men LOGHOUSE wi h a
diag am o he mul i-sou ce ucking ou e and i s a iables.
S o age Poin 1.
S o age Poin 2.
S o age Poin 3.
Saw Mill
77 km unloaded
Residual anspo lo :
20.0 m3
Dis ance be ween
s o age poin s (1 & 2)
9.1 km
S o age Lo SAW1
To al emo al 261.0 m3
Fi e single-sou ce anspo lo s:
48.9 m3x 5 = 244.5 m3
Residual anspo lo :
16.5 m3
Dis ance be ween
s o age poin s (2 & 3)
9.1 km
84 km ully
loaded
Residual anspo lo :
12.4 m3
Uni ucking cos s:
Single-sou ce load 6.28 €/m3
Mul i-sou ce load 7.22 €/m3
Long-dis ance anspo
o he whole lo : 6.34 €/m3
S o age Poin 1.
S o age Poin 2.
Log house
ac o y
S o age Poin 3.
77 km unloaded
Residual anspo lo :
20.0 m3
Dis ance be ween
s o age poin s (1 & 2)
9.1 km
S o age Lo LOGHOUSE
To al emo al 53.7 m3
Single-sou ce anspo lo :
48.9 m3
Residual anspo lo :
4.8 m3
Dis ance be ween
s o age poin s (2 & 3)
9.1 km
16 km ullyloaded
Residual anspo lo :
24.1 m3
Uni ucking cos s:
Single-sou ce load 4.30 €/m
3
Mul i-sou ce load 7.36 €/m
3
Long-dis ance anspo
o he whole lo : 4.57 €/m
3

863
Nu minen, Ko punen & Uusi alo Applying he Ac i i y-Based Cos ing o Cu - o-Leng h Timbe Ha es ing and T ucking
g oss-e ec i e ime (E15), and o he ollow-
up coe icien o 1.224, which con e s g oss-
e ec i e ime (E15) so ha i co esponds o long
e m p oduc i i y le els. The C o w, o uni cos
o o es anspo o he whole o an asso men k
om he example s and is di ided in o hose po -
ions o he asso men anspo ed as single loads,
C o w_single, which a e calcula ed wi h Eq. 12 and
hose po ions ha a e anspo ed as mixed loads,
C o w_mixed, which a e calcula ed wi h equa ions
12–15. The C o w is hen calcula ed wi h Eq. 16.
The example cos o long-dis ance anspo
is based on he use o a no mal imbe uck wi h
a h ee-axel, 6x4 powe con igu a ion; a emo -
able hyd aulic c ane; and a ou -axel aile . The
uck’s c ane is used o all loading and unloading.
The calcula ion is based on annual use igu es
p esen ed in Table 1 and cos ac o s p esen ed
in Table 3. The uck’s single-sou ce load size
was se a 48.9 m3.
Fo he wo mul i-sou ce examples (i.e. LOG-
HOUSE, SAW1), a ull load was assumed o
consis o indi idual lo s sou ced om h ee
oadside s o age landings (Figs. 2 & 3). The
esidual anspo lo s om he example s and
we e loca ed along he mul i-sou ce uck ou es
a he second landing in he sequences. A he
i s s o age landing on each mul i-sou ce ou e
a esidual anspo lo o 20 m3 was loaded as
a componen o he load. Fo he SAW1 s o age
lo example (Fig. 2), mos o he s o age lo (i.e.
244.5 m3 o he o al 261 m3) was anspo ed
as single-sou ce loads and only a esidual lo o
16.5 m3 was anspo ed as a mul i-sou ce load.
Simila ly, he example s o age lo LOGHOUSE
(Fig. 3) was anspo ed as a single-sou ce load
and a mul i-sou ce load.
Time consump ion o each wo k phase o
long-dis ance anspo is calcula ed by equa-
ions p esen ed by Nu minen and Heinonen
(2007) in hei Table 9. The example a iables
ha a e needed o hese models and he esul s
o hese equa ions a e gi en he e in Table 7. The
C uck_single, o uni cos s o each single-sou ce
Table 7. Time es ima es and auxilia y pa ame e s, o he example asso men s SAW1 and LOGHOUSE, which
we e used o comple e calcula ions wi h models p esen ed by Nu minen and Heinonen (2007).
Time elemen Quan i y SAW1 SAW1 LOGHOUSE LOGHOUSE
Single-sou ce Mul i-sou ce Single-sou ce Mul i-sou ce
D i ing unloaded ( d wl) min/load 75.9 75.9 75.9 75.9
D i ing be ween s o age poin s ( d d) min/load 42.0 42.0
Lock deck ac i i ies ( ld_s) 32.7 41.1
Loading ( lo_s),
lo s
i
ns
_
=
∑





1
min/load 21.5 21.5 21.5 21.5
Auxilia y ac i i ies ( als),
al s
i
ns
_
=
∑





1
min/load 11.2 19.6 11.2 19.6
D i ing ully loaded ( d l) min/load 83 83
Unloading ( unl) min/load 34.9 34.9 34.9 34.9
Ac ual unloading ime ( ul) min/load 17.5 17.5 17.5 17.5
O he d i ing ( od ) min/load 12.8 12.8 12.8 12.8
Delays ( del) min/load 7.8 7.8 7.8 7.8
Round ip in o al min/load 297 247
( lload_single), ( lload_mul i)
Auxilia y pa ame e s
Dis ance d i en unloaded (dd wl) km 77 77 77 77
Dis ance d i en be ween landings (dd d) km 9.1/9.1 9.1/9.1
Dis ance d i en ully loaded km 84 84 16 16
Dis ance d i en o o he pu poses (dod ) km 30 30 30 30
864
Sil a Fennica 43(5), 2009 esea ch a icles
load we e calcula ed wi h equa ions 24–27 and
he C uck_mul i, o uni cos s o he mul i-sou ce
load wi h equa ions 28–35. The C uck, o uni cos
o he ucking o he whole s o age lo is hen
calcula ed wi h Eq. 36.
3.2 Resul s
The e a e ma ked di e ences be ween he ha es -
ing cos s o he example imbe asso men s when
cos s a e appo ioned o each asso men by he
ac i i y-based cos ing me hod (Fig. 4). The cos s
o cu ing special logs (i.e. LOGHOUSE, JOIN-
ERY) a e e y cos -e ec i e, bu hei o wa ding
cos s a e a he high when compa ed o he same
cos s o no mal sawlogs (i.e. SAW1, SMALL);
his is due o he conside ably smalle olumes o
he special asso men s. The cos s o he cu ing
o he small piece-size asso men s (i.e. SMALL,
PULP) we e na u ally highe han o he la ge
piece-size asso men s due o a lowe le el o
p oduc i i y. The highe cos s o he o wa ding
o pulpwood we e mos ly a ibu ed o he smalle
load size. The las ba in Fig. 4 (i.e. ALL) ep e-
sen s he a e ages o he ha es ing cos s when
all he imbe asso men s a e conside ed oge he
as has been done wi h adi ional cos ing sys ems.
This example clea ly shows ha he adi ional
way o appo ioning he ha es ing cos s equally
o each asso men is lawed.
The uni cos s o he long-dis ance anspo o
asso men SAW1 wi h he example imbe uck
a e p esen ed in Fig. 2 and hose o asso men
LOGHOUSE a e in Fig. 3. The appo ioning o
hese cos s is also illus a ed.
4 Discussion
In he pas i een yea s, he imbe logis ics
wo king en i onmen has become mo e complex.
Quali y equi emen s a e now s ic e han ea lie
and he numbe o asso men s has inc eased con-
side ably. I should be ques ioned, whe he i is
desi able o cu so many di e en p oduc s om
a single s and, since i implies so many loading
and anspo a ion ope a ions. I migh be ha he
gains achie ed wi h be e p oduc cha ac e is ics
a e hen los due o inc eased logis ical cos s.
The basic p inciple o ac i i y-based cos ing
(ABC) is e y simple – o alloca e cos s o p oduc s
acco ding o he ac ual esou ces consumed in
p ocessing hem. Applying his p inciple o imbe
ha es ing and ucking was ound o be ela i ely
easy. The applica ion o ABC is helped by ea lie
esea ch ha has p o ided es ablished p ac ises o
Fig. 4. Uni ha es ing cos s o each example asso men calcula ed using he ac i -
i y based cos ing (ABC) me hod and a calcula ed a e age o he combina ion
o all he asso men s (i.e. ALL). The cos s a e di ided in o hose o cu ing
and o es anspo .
1,94 1,66 2,67
5,46
6,66
3,23
5,01 5,70 3,09
5,57
6,50
4,04
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
LOGHOUSE JOINERY SAW1 SMALL PULP ALL
€/m3
Cu ing, €/m3Fo wa ding, €/m3
865
Nu minen, Ko punen & Uusi alo Applying he Ac i i y-Based Cos ing o Cu - o-Leng h Timbe Ha es ing and T ucking
e alua ing he wo k done wi h mode n ha es e s
and o wa de s. The e a e also a he widely used
me hods o he e alua ion o imbe p ocu emen
ha aid wi h he applica ion, by de ining ac i i ies
and p o iding guidelines o ime s udies and cos
calcula ions o machine y.
The wo k o Oijala and Te ä ä (1994) ollows
he same p inciple as he sys em epo ed he e.
Thei sys em ope a ed using he sp eadshee ,
Mic oso O ice Excel, bu only he basic p in-
ciple has been documen ed. Howe e , ea lie ime
s udies did no ake in o accoun he in luence o
he numbe o asso men s on cu ing and loading,
which means ha hese also we e no included in
he cos ing sys em o Oijala and Te ä ä.
I is always impo an o compa e esul s o a
simula ion o ac ual igu es paid on a ma ke . In
iew o his, he cos ing sys em p esen ed he e
appea s o gi e ealis ic numbe s when con as ed
wi h s a is ics collec ed om Finnish o es com-
panies (Ka iniemi 2006) o he same pe iod (i.e.
2005) and si ua ion on which he simula ion was
based. Acco ding o he company s a is ics he
a e age cos s, o sums paid o en ep eneu s in
sou he n Finland o mechanised inal elling and
o wa ding wi h a ha es e and a o wa de we e
4.11€/m3 and 3.10 €/m3 espec i ely. The sum
o hese a e age ha es ing, (i.e. cu ing and o -
wa ding) ac i i ies is 7.21 €/m3, which is nea ly
equal o he alue o 7.27 €/m3 de e mined by he
heo e ical case (Fig. 2). Howe e , he heo e ical
calcula ions ga e alues o 3.23 €/m3 o cu ing
and 4.04 €/m3 o o wa ding. I is hough ha he
main eason o his di e ence is he ac ual s uc-
u e o he paymen sys em used o ha es ing.
I is a widely belie ed ha he cu en paymen
sys em compensa es he cos s o low p oduc i i y
hinnings wi h high p oduc i i y clea ellings,
and ha o wa ding is unde compensa ed.
Fo ucking, he ABC cos ing sys em example
sugges ed sligh ly highe cos s han he sums
paid in eali y. The cos ing sys em ga e cos s o
6.34 €/m3 o SAW1 (dis ance o he mill 77 km)
and 4.57 €/m3 o LOGHOUSE (dis ance o he
mill 16 km). Acco ding o s a is ics o 2005 he
a e age cos o anspo a ion by oad o a mill in
Finland was 5.68 €/m3 wi h he a e age dis ance
being 105 km (Ka iniemi 2006).
Compa ing he cos o an indi idual asso men
de e mined by ABC o he a e age cos o ha -
es ing (Fig. 4) p o es ha i is e y impo an o
de elop new me hods ha meaning ully assign he
cos s o he di e en asso men s. The adi ional
app oach o cos ing seems qui e inapp op ia e o
imbe ha es ing, while he me hod de eloped
and p esen ed he e appea s much mo e sui able, is
a he s aigh o wa d, and qui e s ic ly adhe es
o he p inciple o ac i i y-based cos ing.
The p inciple o ABC was o iginally de eloped
o ac o ies ha ha e sepa a e depa men s and
se e al p oduc lines. Following his p oduc line
di ision, is i igh o di ide cos s o pulpwood
logs om he uppe s em om hose cos s o he
lowe s em’s la ge sawlogs? Since hey a e om
he same s em, should all o he logs ha e he same
cos s since he whole s em is u ilized anyway? I
migh be wise no o s ic ly ollow his ype o
cos ing when he cos s o imbe p ocu emen
a e di ided be ween di e en p oduc s in e ms o
wood paymen s. I ce ainly gi es highe cos s o
imbe asso men s wi h smalle quan i ies. Who
is esponsible o he cos o a speci ic olume o
one asso men ha is collec ed om nume ous
s ands? Do hese asso men s ha e special cha ac-
e is ics, which mean ha hey can be ound only
in a s and only in small amoun s, o is his smalle
amoun caused by he complexi y o he imbe
p ocu emen sys em, wi h i s high numbe o
asso men s? I seems clea ha i an asso men
has unique special cha ac e is ics ha a e ound
only in small quan i ies in a s and, i is igh o
alloca e all cos s o ha p oduc . Bu , i an asso -
men could be cu in la ge quan i ies om many
simila s ands, i should be unde s ood ha i is
undesi able o cu many p oduc s om he same
s and, since his hen equi es oo many loading
and anspo a ion ope a ions. Thus he o emos
use o he ABC me hod should be as a ool o cal-
cula e he e iciency o ac i i ies o he e iciency
o a whole logis ic sys em. Howe e , only p ecise
in o ma ion on a cos s uc u e enables compa i-
son o logis ic sys ems in a ious a eas o o he
e iciency o whole business b anches. I is clea
ha cos ing is a necessi y when op imal wood
alloca ion p oblems a e o be assessed.
866
Sil a Fennica 43(5), 2009 esea ch a icles
Acknowledgemen s
This wo k was ca ied ou in he p ojec s “Fo -
es -le el bucking including anspo a ion cos ,
p oduc demands and s and cha ac e is ics (2004–
2006)” unded by he Academy o Finland and
“WOODVALUE – alue c ea ion in wood supply
chains (2008–2010)” unded by he Minis y o
Ag icul u e and Fo es y, Finland. We would
like o hank M Teppo Oijala om Osuuskun a
Me sälii o and D Veli-Pekka Ki inen om he
Uni e si y o Helsinki o echnical suppo and
Ma k Richman o e ising he English.
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To al o 31 e e ences

868
Sil a Fennica 43(5), 2009 esea ch a icles
Symbols
ACadm adminis a ion and main enance cos s: €/a
ACin in e es cos s: €/a
ACdep s aigh -line dep ecia ion cos s (sepa a e o base machine, ha es e
head, ac o , aile , and c ane): €/a
AC ix ixed cos s: €/a
ACins insu ance and a ic cos s: €/a
AClab labou cos s: €/a
AC mh_c epai , main enance, and hyd aulic oil cos s o c ane: €/a.
ACope ope a ional cos s: €/a
ac coe icien ha con e s he e ec i e ime (E0) o cu ing in o g oss-
e ec i e ime.
a coe icien ha con e s he e ec i e ime (E0) o o wa ding in o g oss-
e ec i e ime
Ĉc _load_single ope a ional cos s o a c ane o one ound ip in he case o a single sou ce
load: €
Ĉc _unl_mul i ope a ional cos s o a c ane o one ound ip in he case o a mul i-sou ce
load: €
Ĉcs cos o cu ing a s em ha includes asso men k: €
Ĉdd_load_mul i dis ance-dependen cos s o one ound ip in he case o a mul i-sou ce
load: €
Ĉdd_load_single dis ance-dependen cos s o one ound ip in he case o a single-sou ce
load: €
Ĉ d_load_mul i ime-dependen cos s o a uck and c ane o one ound ip in he case
o a mul i-sou ce load: €
Ĉ d_load_single ime-dependen cos s o a uck and c ane o one ound ip in he case
o a single-sou ce load: €
Ccu uni cos o he cu ing o asso men k
Cdd_d d dis ance-dependen uni cos s o d i ing be ween he s o age poin s: €/
m3
C m uni cos o o es anspo ha is ca ied ou wi h mixed loads: €/m3
C o w uni cos o he o es anspo o asso men k wi hin a s and: €/m3
C o w_m uni cos o he o es anspo o asso men k ha is ca ied ou wi h
mixed loads: €/m3
C o w_single uni cos o he o es anspo o asso men k ca ied ou wi h single
loads: €/m3
C s uni cos o he so ing o asso men k: €/m3
Clo_c uni cos o a c ane o loading: €/m3 .
Clogdeck uni cos s o log deck ac i i ies: €/m3
C d_d d ime-dependen uni cos s o d i ing be ween s o age poin s: €/m3
C uck_mul i uni cos o long-dis ance anspo a ion as a mul i-sou ce load: €/m3
C uck_single uni cos o he long-dis ance anspo a ion o he s o age lo k as a
single sou ce load: €/m3
cc uel consump ion du ing s ops: li es/load
cd d uel consump ion o d i ing be ween he decks: l/km
cd l uel consump ion o d i ing wi h a ull load: l/km
cd wl uel consump ion o d i ing wi hou a load: l/km
cod uel consump ion o o he d i ing: l/km
DP annual dep ecia ion: %
869
Nu minen, Ko punen & Uusi alo Applying he Ac i i y-Based Cos ing o Cu - o-Leng h Timbe Ha es ing and T ucking
d dummy a iable; d = 0 o pine o sp uce, d = 1 o bi ch
dd d dis ance d i en be ween s o age poin s: km
dd l dis ance d i en ully loaded: km.
dd wl dis ance d i en unload: km
dload o al dis ance a load d i en: km
dod dis ance d i en o o he pu poses: km.
HC o al cos pe ope a ional hou : €/h
HCc o al esou ce cos o cu ing pe ope a ional hou : €/h
HC o al esou ce cos o o es anspo pe ope a ional hou : €/h
I in e es a e: %
i a log om s em j
j a s em in s and l
k an asso men (p oduc ) ha is cu om s em j
l a s and
nd numbe o s o age poin s isi ed o comple e a load Vload
n numbe o hose uck loads ha a e being ucked as single-sou ce
loads
ni numbe o logs in a s em
nj numbe o s ems in a s and whe e asso men a is cu
nk numbe o asso men s in a mixed load
nml numbe o loads o wa ded as mul iple loads
nsl numbe o loads o wa ded as single loads
OHa Annual ope a ional hou s (ha es e and o wa de ) o annual d i ing
kilome es ( ac o and aile ) o annual numbe o loads (c ane)
PP pu chase p ice: €
p ue uel p ice: €/li e
SLh expec ed se ice li e in ope a ional hou s (ha es e and o wa de ) o
in d i ing kilome es ( ac o and aile ) o in numbe o loads (c ane)
SLy expec ed se ice li e: yea s
SV sal age alue: €
al_s auxilia y ac i i ies a s o age s: min
annual annual anspo a ion ime: h/a
aul auxilia y ac i i ies a log ya d (p epa a ion, scaling, e c): min.
bi ime consump ion o boom-in: min/s em
cl ime consump ion o clea ing: min/s em
c ime consump ion o ac ual use o he c ane: min
dc ime consump ion o delimbing and c oss-cu ing o one log o asso -
men k: min/log;
de ime consump ion o d i ing emp y: min/m3
del ime consump ion o delays: min
dl ime consump ion o o wa de d i ing loaded : min/m3
d d ime consump ion o uck d i ing be ween he s o age poin s: min.
d l ime consump ion o uck d i ing wi h a ull load: min
d wl ime consump ion o uck d i ing wi hou a load: min
dw ime consump ion o o wa de d i ing while loading: min/m3
e ime consump ion o elling: min/s em
ld_s ime consump ion o log deck ac i i ies in s o age poin s: min
lk ime consump ion o o wa de loading o asso men k: min/m3
lm ime consump ion o o wa de loading o all nk asso men s: min/m3
load_mul i ime consump ion o a ound ip in mul i-sou ce loads: min
870
Sil a Fennica 43(5), 2009 esea ch a icles
load_single ime consump ion o a ound ip in single-sou ce loads: min
lo_s ac ual loading ime in s o age s: min
ml ime consump ion o mo ing logs, ops e c.: min/s em
mo ime consump ion o mo ing (machine): min/s em
od ime consump ion o o he d i ing: min
pc ime consump ion o posi ioning- o-cu : min/s em
q queuing and wai ing: min
so ime consump ion o so ing: min/asso men k
ul ac ual unloading ime: min
ulk ime consump ion o unloading o asso men k: min/m3
ulm ime consump ion o unloading o nk asso men s: min/m3
unl ime consump ion o unloading: min
UClub uni cos o lub ican s: €/km
UC ep uni cos o epai : €/km
UC i uni cos o i es: €/km
Vannual annual anspo a ion ou pu : m3/a
V load load size o o wa de : m3
Vload load olume o imbe uck: m3/load
Va olume o emo al om a s and ha is asso men k: m3/s and
Vi log olume: dm3
Vj s em olume: m3
Vm olume o emo al hauled as mixed load: m3/s and
Vs olume loaded om a s o age poin s