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COGS: Raw materials (1/3)
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COGS
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.
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:
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