The importance of the activity costs in a shipyard: a case study for floating offshore wind platforms. (2nd January 2020)

• Record Type: Journal Article
• Authors: Castro-Santos, Laura; Diaz-Casas, Vicente; Brage, Ramón Yáñez
• Is Part Of: Ships and offshore structures. Volume 15:Number 1(2020)
• Page Start: 53
• Page End: 60
• Publication Date: 2020-01-02
• Subjects: Floating wind platform -- offshore renewable energy -- shipyard construction -- activity-based costing (ABC) -- management; Ships -- Periodicals; Offshore structures -- Periodicals; Marine engineering -- Periodicals; Marine engineering -- Technological innovations -- Periodicals; Ocean engineering -- Periodicals; Ocean engineering -- Technological innovations -- Periodicals; 623.8
• DOI: 10.1080/17445302.2016.1172830
• Languages: English
• ISSNs: 1744-5302

Abstract

ABSTRACT: Floating offshore wind energy could be one alternative in exploiting ocean wind energy resources when there is high depth as, for instance, in Spain. Therefore, in order to develop this type of offshore energy, floating offshore platforms are needed. The aim of this article is to characterise the importance of the non-direct cost which is implied in the manufacturing of a floating platform. For this purpose, an activity-based costing method will be used. It will distribute direct labour, material and activity costs of the platform taking into account that they are constructed in a shipyard. The methodology has been applied to three different floating offshore wind platforms: semisubmersible, spar and tension leg platform. It introduces a new study concept into the manufacturing process of shipyards: activity costs. In this sense, some results indicate that activity costs are of great importance, representing more than 40% of the total costs.