Herman Hakala 
Mäntytukkien sahauksen järeyden mukainen taloudellinen tulos ja siihen vaikuttavia tekijöitä
Hakala H. (1992). Mäntytukkien sahauksen järeyden mukainen taloudellinen tulos ja siihen vaikuttavia tekijöitä. Acta Forestalia Fennica no. 226 article id 7672. https://doi.org/10.14214/aff.7672
English title: Financial result of sawing Scots pine logs as influenced by top diameter and other associated factorsAbstract
The influence of log properties (diameter, length, taper, volume, density and quality), sawing pattern, yield, sawing efficacy, stoppages, consumption of electric power and thereby on the financial result of sawing was examined. In addition, the significance of various revenues and costs were studied from the point of view of the financial result of sawing. The revenues from sawing are composed of revenues obtained from sawn goods, chips, sawdust and bark. The costs in sawing are made of raw material, capital, labour, energy and other costs. The results were calculated per diameter class and applying the basic principle of targeting all returns and costs on the different diameter classes.
The results are based on test sawings of a total of 1,606 Scots pine logs representing eight diameter classes, using conventional frame saw sawing patterns. In addition, a sawing simulator was used. Log top diameter had a significant influence on the financial result obtained when calculations were made per log volume. The financial result obtained for the biggest diameter class exceeded that of the smallest diameter class by FIM 99.1/m3. Sawing revenues accounted for FIM 66.0/m3 and sawing costs for FIM 33.1/m3 of this difference. In addition to being influenced by the top diameter, the yield and sawing efficacy were observed to have a clear influence on the financial result. The influence of stoppages was smaller.
The only means of gaining significant improvement in the annual result obtained from sawing were improvements in the revenues from sawn goods or reductions in the cost of raw material. Increase of the minimum diameter led to a significant improvement in the annual result obtainable from sawing only if the production time remained unchanged; i.e., when correspondingly more logs from the other diameter classes were sawn. If the production time was reduced by an amount corresponding to the increase in minimum diameter, then the annual result fell dramatically except in the case of minimum diameter.
The PDF includes a summary in English.
Original keywords
sahateollisuus;
tukkikoko;
kustannus-hyötyanalyysi;
taloudellinen tulos
English keywords
cost-benefit analysis;
sawmilling;
sawmill industry;
log size;
financial result
Published in 1992
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