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could provide all the cost data necessary. For example, one of the company’s drying operations was not only used for flooring but also for lumber sold on the open market and the company could not separate their drying costs respective to flooring and lumber sales. Another example was trying to separate electrical usage between drying costs and the flooring manufacturing (fan rating, Kiln Kw, fuel consumption). Also, none of the companies kept records of the costs of piles, bolsters, maintenance, or depreciation of the equipment. Table 13 presents the information that each company was able to answer and provide in the data collection instrument. Table 13. Data Collected from three flooring manufactures regarding Drying Costs FINANCE VARIABLES Company able to answer Direct investments (total costs) Buildings, sheds, etc. Kiln (including, auxiliary equipment, boiler, installation) Stickers Pile roofs Pile bases, bolsters Depreciation period for direct investments (years) Buildings, sheds, etc. Kiln, auxiliary equipment (including boiler) Stickers Pile roofs Pile bases, bolsters Drying yard investments (Total costs) Temporary road construction (includes drying alleys) Fences Lighting systems Plant D and E none Plant D and E Plant E Plant D and E none none none none none Plant D none none 68PDF Image | Impact of Vacuum-Drying on Efficiency of Hardwood Products
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