Applying the activity-based costing to cut-to-length timber harvesting and trucking

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. Re e ences A ce, J.E., Ca nie e, C., Sanque a, C.R. & Filho, A.F. 2002. A o es -le el bucking op imiza ion sys em ha conside s cus ome ’s demand and anspo a- ion cos s. Fo es Science 48(3): 492–503. Be g, M., B unbe g, B., B unbe g, T., No dén, B. & Sands öm, T. 1996. A e kning och sko ning a nya massa edsso imen . S udie hos AssiDomän AB, Lindesbe g. SkogFo sk, S encil 1996-01-31. (In Swedish). Bju ul , A. 1992. So e ingsklossen – s udie a hu uppläggning a i ke på e ka sko ningsp es a- ionen. SkogFo sk, S encil 1992-10-07. (In Swed- ish). — 1993. Små so imen – en s udie a hu små so i- men på e ka den o ala sko ningsp es a ion på en a e knings ak . Skog o sk, S encil 1992-06-14. (In Swedish). B unbe g, T. 1993. So e ing med sko a e. Skog o sk, S encil 1993-09-06. (In Swedish). — & A linge , J. 2001. Vad kos a de a so e a i ke i skogen? Summa y: Wha does i cos o so imbe a he s ump? Skog o sk, Resul a 3. 4 p. (In Swedish w/ English summa y). Kaplan, R.S. & Ande son, S.R. 2004. Time-d i en ac i i y-based cos ing. Ha wa d Business Re iew, No 01/2004. 8 p. Ka iniemi, A. 2006. Puunko juu ja kaukokulje us uonna 2005. Summa y: Ha es ing and long-dis- ance anspo a ion on 2005. Me sä ehon ka saus 19/2006. (In Finnish w/ English summa y). 4 p. Kui o, P.J., Keskinen, S., Lind oos, J., Oijala, T., Raja- mäki, J., Räsänen, T. & Te ä ä, J. 1994. Puu a a an koneellinen hakkuu ja me säkulje us. Summa y: Mechanized cu ing and o es haulage. Me sä eho Repo 410. 38 p. (In Finnish w/ English sum- ma y). Le e, J.C. 2000. Ac i i y-based cos ing: a powe ul ool o p icing. Jou nal o Business & Indus ial Ma ke ing 15(1): 23–33. Nu minen, T. 2003. Puunko juukoneiden käy ön ehos- amisen oimin amalli. Mas e ’s hesis. Uni e si y o Helsinki. 129 p. (In Finnish). — & Heinonen, J. 2007. Cha ac e is ics and ime con- sump ion o imbe ucking in Finland. Sil a Fen- nica 41(3):471–487. — Ko punen, H. & Uusi alo, J. 2006. Time consump- ion analysis o he mechanized cu - o-leng h ha - es ing sys em. Sil a Fennica 40(2): 335–363. Oijala, T. & Te ä ä, J. 1994. Puunko juun kus annus- en jakaminen puu a a alajeille. Summa y: Di i- sion o ha es ing cos s on imbe asso men s. 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Vi ginia Poly- echnic Ins i u e and S a e Uni e si y, Blacksbu g, Vi ginia. 249 p. Rieppo, K. & Ö n, J. 2003. Me säkoneiden pol oaineen kulu uksen mi aaminen. Esi u kimus. Me sä eho Repo 148. (In Finnish). A ailable a : h p://www. me sa eho. i/uploads/j9ac717p0zbp1.pd . [Ci ed 27 No 2006]. Salo, T. & Uusi alo, J. 2001. Ensiha ennusmännyn ehdashinnan kus annus akenne. Summa y: S uc- 867 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 u e o wood p ocu emen cos s in he i s hinning o Sco s pine o es s. Uni e si y o Joensuu, Fac- ul y o Fo es y, Joensuu. Resea ch No es 127. 53 p. (In Finnish w/ English summa y). Samse , I., Clausen, J., Mikkonen E. & Ande sson, S. 1978. Fo es wo k s udy nomencla u e. The No dic Fo es Wo k Council (NSR), No wegian Fo es Resea ch Ins i u e, Ås. p. 83–99. SKAL – Finnish anspo and logis ics. 2006. Unpub- lished s a is ical in o ma ion on cos ac o s o Finnish anspo and logis ics SKAL. 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A ailable a : h p:// www.me sa eho. i/uploads/ 7wzd83.pd . [Ci ed 22 No 2006]. — Ka iniemi, A.,Lind oos, J.,Poikela, A.,Rajamäki, J. & Uusi-Pan i, K. 2001. Puu a a an me säkul- je uksen ajanmenekki. Me sä eho Repo 123. (In Finnish). A ailable a : h p://www.me sa eho. i/ uploads/y mj 7cuk .pd . [Ci ed 21 No 2006]. — Pennanen, O. & Ö n, J. 2004. Puu a a a-au o- jen pol oaineen kulu us. Me sä eho Repo 166. (In Finnish). A ailable a : h p://www.me sa eho. i/uploads/52ewebln0acjs.pd . [Ci ed 27 No 2006]. Wessels, C.B. & Ve maas, H.F. 1998. A managemen accoun ing sys em in sawmilling using ac i i y based cos ing echniques. Sou he n A ican Fo - es y Jou nal 183: 31–35. 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