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costs do (Stewart 1995). The fixed costs of drying lumber include those associated with energy consumption and the capital investment for equipment, while the variable costs would include labor and maintenance. Basic cost accounting methods are usually used to determine drying costs at a given time or to evaluate specific cost components such as energy. The objective of a feasibility study is to determine if the business prospect of a company can be practical and viable (Hoagland and Williamson 2000). Variables such as tax position, cash flow, capital investment, discounted rate of return, are used to perform the analysis. Examples of this type of analysis include discounted cash flow models or investment analysis. Feasibility study methods, while they incorporate much of the same information used in cost accounting methods (such as the fixed and variable costs associated with production) tend to place more emphasis on providing information that can be used for capital investment decisions. The information provided by these methods includes net present value, discounted rates of return, etc. Since both cost accounting and feasibility analysis include information on the fixed (like kilns and buildings) and variable costs (like energy consumption) associated with lumber drying, these will be reviewed to determine variables appropriate for the model developed for the project. 2.7.1 COST ACCOUNTING METHODS Goulet and Ouimet (1968) published one of the first papers describing an accounting approach for estimating the costs associated with drying lumber. McMillen and Wengert (1978) further developed the methodology so that it could be used in hardwood lumber drying operations. The model was developed to assist those who wanted to conduct a cost analysis of their own drying operations. The authors cautioned that the model was a general overview methodology and not a complete analysis of “all costs and energy use.” While the model included variable and fixed cost information for both air-drying and kiln drying, the authors suggested that if more lumber is dried annually using air-drying or kiln drying, a separate analysis should be run for each. This model uses 69 inputs to obtain the drying costs (Appendix I). Fortin (2010) also developed a cost accounting methodology for determining the cost of lumber drying; however, he developed it for Microsoft Excel spreadsheets. His model contains both fixed and variable 17PDF Image | Impact of Vacuum-Drying on Efficiency of Hardwood Products
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