Innovative model of the cost price calculation of products from invasive non-native wood species based on the FTDABC method

Kropivšek, Jože (author), Jošt, Matej (author), Grošelj, Petra (author), Kitek Kuzman, Manja (author), Kariž, Mirko (author), Merela, Maks (author), Gornik Bučar, Dominika (author)

Invasive tree species continue to spread, so in addition to strategies to limit this their use in the production of innovative products must be considered. This research aimed to develop and apply a model for calculating the cost price of invasive wood products considering the specificities of materials and production process, and is suitable for quickly assessing the economic feasibility of using the selected tree species for a given product. The TDABC method with the inclusion of fuzzy logic was used to incorporate the uncertainty of time and quality parameters. In the model, the imprecise values of these parameters are represented with triangular fuzzy numbers. Using a furniture product (dining table) made of black locust wood as an example, we demonstrated the applicability of the developed model. We found that the most probable cost price of a table made of black locust wood is comparable to the price of a product made of oak wood. In this way, we proved the potentially high economic value of invasive wood. The innovative products from invasive non-native wood species can achieve a high added value due to their visual characteristics and attractive appearance. Such use could increase interest in the (more efficient) management of invasive tree species, which would help to manage and use them efficiently. For further research, it would be useful to apply the proposed model to other invasive tree species as well as to other products.

• Language: English
• Keywords: fuzzy time-driven activity-based costing (FTDABC), wooden products, invasive non-native wood species, black locust
• Work type: Article
• Typology: 1.01 - Original Scientific Article
• Organization: BF - Biotechnical Faculty
• Publication status: Published
• Publication version: Version of Record
• Year: 2021
• Number of pages: 21 str.
• Numbering: Vol. 12, iss. 11, art. 1519
• PID: 20.500.12556/RUL-132826
• UDC: 630*1
• ISSN on article: 1999-4907
• DOI: 10.3390/f12111519
• COBISS.SI-ID: 83423747
• Publication date in RUL: 04.11.2021

KROPIVŠEK, Jože, JOŠT, Matej, GROŠELJ, Petra, KITEK KUZMAN, Manja, KARIŽ, Mirko, MERELA, Maks and GORNIK BUČAR, Dominika, 2021, Innovative model of the cost price calculation of products from invasive non-native wood species based on the FTDABC method. Forests [online]. 2021. Vol. 12, no. 11,  1519. [Accessed 18 May 2025]. DOI 10.3390/f12111519. Retrieved from: https://repozitorij.uni-lj.si/IzpisGradiva.php?lang=eng&id=132826

Record is a part of a journal

• Title: Forests
• Shortened title: Forests
• Publisher: MDPI
• ISSN: 1999-4907
• COBISS.SI-ID: 3872166

Licences

• License: CC BY 4.0, Creative Commons Attribution 4.0 International
• Link: http://creativecommons.org/licenses/by/4.0/
• Description: This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.

Secondary language

• Language: Slovenian
• Keywords: leseni izdelki, invazivne drevesne vrste, navadna robinja, metoda FTDABC