In establishing a plant or factory, the cost-benefit analysis is needed to determine the viability for such financial investment on the project. In this paper, the cost establishing a factory of 200,000 bricks per ann...In establishing a plant or factory, the cost-benefit analysis is needed to determine the viability for such financial investment on the project. In this paper, the cost establishing a factory of 200,000 bricks per annum capacity, for the production of high quality refractory bricks from locally available raw materials in Nigeria was evaluated. The evaluation was conducted on the virgin refractory material (100%) as well as with varied percentages (10% - 40%) of alumina additions. The result of cost benefit analysis indicated that, the project was viable, with the highest cost at N1,203.66 per brick as against N1,800 (at 3 years projections) of the imported brick. The payback period for the capital investment was very short (within two years). The findings will aid investors in decision makings.展开更多
文摘In establishing a plant or factory, the cost-benefit analysis is needed to determine the viability for such financial investment on the project. In this paper, the cost establishing a factory of 200,000 bricks per annum capacity, for the production of high quality refractory bricks from locally available raw materials in Nigeria was evaluated. The evaluation was conducted on the virgin refractory material (100%) as well as with varied percentages (10% - 40%) of alumina additions. The result of cost benefit analysis indicated that, the project was viable, with the highest cost at N1,203.66 per brick as against N1,800 (at 3 years projections) of the imported brick. The payback period for the capital investment was very short (within two years). The findings will aid investors in decision makings.