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COGS: Raw materials (1/3)

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Per unit COGS breakdown  
Cost per unit  
COGS item Unit Unit usage Phase 1 Phase 2  
Cement production ton 000'ton/year   1,881  
Cement production cost  
Direct  
Gypsum ton/ton 0.04 20.00 22.43  
Volcanic Ash ton/ton 0.18 7.50 8.41  
Other  
Milling ball kg/ton 0.20 2.10 2.36  
Milling plate kg/ton 0.15 1.60 1.79  
Chemicals kg/ton 1.00 2.40 2.69  
Electricity kWt/ton   0.06 0.07  
Lubricants gram/ton   0.01 0.0079  
Direct labor cost AZN/month   14,513 21,161  
Total cement production cost AZN/ton        
Clinker production ton 000'ton/year   1,473  
Clinker production cost  
Direct  
Direct raw-to-clinker factor   1.56      
Iron ore ton/ton 0.03 62.00 69.54  
Limestone ton/ton 0.70 2.11 2.36  
Clay ton/ton 0.27 0.84 0.94  
Other  
Electricity kWt/ton   0.06 0.07  
Natural Gas m3/ton   0.10 0.11  
Lubricants gram/ton   0.01 0.01  
Laboratory cost AZN/ton   0.23 0.26  
Repair cost AZN/ton   0.50 0.56  
Other costs AZN/year   1,630 3,260  
Equipment cost AZN/year   5,500 11,000  
Direct labor cost AZN/month   31,924 9,577  
Total clinker production cost AZN/ton   19.0 20.8  
Clinker (purchased) AZN/ton   78.2 73.6  
Total COGS per cement ton AZN/ton   30.0 28.1  
  *Note: Per unit cost for Phase 1 is calculated as of the Analysis date. That is why, clinker production and clinker purchase are considered. Per unit cost for phase2 is indicated as of commencement date. After commencing phase 2 the purchase of clinker will not be needed anymore. The purchase price of clinker is not used in COGS calculation for phase 2.  

 

COGS

Main components of COGS are key raw material costs used in the production and other production costs

Key raw materials costs: Main raw materials used in cement production are Clinker, Gypsum and Volcanic ash. Raw material structure of each product is presented below:

Raw material structure of available products

120%


100%

80%

60%


5% 15%

5% 4%


 

25%

4%


5%

5% 23% 35%

4% 4%


40%

20%

0%


90% 81% 71% 90% 73% 61%


CEM I 42,5 R


CEM II/A-P 42,5 R


CEM II/B-P 32,5 R


SDS 42,5 SDS 32,5 CEM IV/B-P

32,5 N


Source: Management data


Clinker Gypsum Volcanic Ash


Gypsum and Volcanic ash are purchased externally, and clinker is produced internally. The main raw materials used in Clinker production are Limestone, Clay and Iron ore

Raw material to clinker ration is assumed to be 1.57 based on the information provided by client. This number is in line with external third party source (Cleaner Production – Technologies and Tools for Resource Efficient Production Lennart Nilsson, Per Ol of Persson The Baltic University Press 2007). The raw material structure of the clinker is assumed to be as follows:

 


1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 |

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