Лесотехнически Университет

Summary

The role of driver tracing is significantly expanded by identifying drivers unrelated to the volume of product produced. The use of both unit- and non-unit-based activity drivers increases the accuracy of cost assignments and the overall quality and relevance of cost information. Such cost accounting systems are called an activity based cost (ABC) systems. In woodworking exist a great deal of auxiliary processes which require specific costs drivers due to precise the cost allocation. In this paper is made an attempt of modeling and testing of such a methodic for costs tracing and allocation in lumber production.

Summary

The quality of each product is a set of a great number of indices and characteristics that define its ability to meet the consumers’ requirements.

By means of survey of specialists, the more important indices determining the quality of particleboards were ranked and weight factors for each index were calculated. With these weight factors, the determination of composite quality index of PBs will be possible. The results also give guidelines for improvement of the quality of this type of material.

Summary

Over the years before and after the transition of Bulgarian economy from governmentally planned to market economy the wooden products played important role in many regions of the country. During the past few years and especially in the time of crisis many of the enterprises suffered of low revenues and some went bankrupt. It is important to prescreen the past and the present of wood working sector in Bulgaria to reveal its stability and growth.

Summary

On the basis of previous theoretical and experimental studies by the author of this paper, the concept of the woodworking machinery’s durability and methods for its enhancing is theoretically analyzed (presented) as one of the properties for its reliability. The coefficient of the woodworking machinery’s durability - ηт in their lifecycle for the first time is described as a dimensionless value, always less then a unity. This factor takes into account the really accomplished works and the time, needed for repairs and downtime. The ratio ηт can be widely used in theoretical studies, related to kinematics and dynamics of various mechanisms and mechanic systems in the woodworking machinery, in analyzing and working out constructive solutions about the assembly of such machines. The technical resources and exploitation period are the durability’s properties. Due to this methodology, conditions for mathematical description and analysis have been established.

Based on these facts and from the previous theoretical analyses some specific methods for growing the woodworking machinery’s durability are presented, as well as some recommendations for their applications. In theoretical analyses and studies on woodworking machinery mechanical systems this methods will be useful enough in most cases.

Summary

Problems about production capacity and assortment decision are of the most important for enterprises. They answer the questions for who, what and how to produce. They limit economic efficiency. Summarize and develop a methodic for calculating capacity and optimizing the structure of assortment would be very helpful for enterprises in the wood processing industry.