Technical-economic assessment of stone slabs surface finishing using water jet technology

This paper examines, from an economic standpoint, some of the surface finishing results achieved for stone slabs using high pressure water jets. The results of both the management accounting method and a technical and economic cost analysis method are here applied. The latter method is specifically aimed at verifying and fine-tuning the management analysis model based on the technical coefficient matrix. The second method proposed allows one to examine each process in detail and easily determine technical-economic models for planning, processing and management. The type of production cost analysis proposed here is original, rigorous and precise. The fact that it captures all the most significant technical aspects of the process and clarifies their economic implications makes it far more preferable to the traditional final accounts analyses. Moreover, this technical and economic cost analysis method allows one to accurately calculate the unit cost of each product. © 2014 Springer-Verlag London.