Wybrane zagadnienia identyfikacji, wyceny i kalkulacji kosztów produkcji biopaliw trzeciej generacji

Abstract

Continuing increase in demand for various types of energy contributes to search for alternative sources and raw materials. The article presents the results of studies related to identifica­tion, valuation and calculation of costs production ofbiofuels using microalgae. The content of the article is composed of characteristic of production processes of biodiesel and biomethane from microalgae, on the basis on which have been identified costs of each phases and processes of pro­duction of these biofuels and formulated costing and production principles. Taken in consideration of the article can be the basis for the analysis and assessment of production costs and the financial results of companies that produce biofuels based on microalgae.

Keywords

• cost calculation
• production costs
• biodiesel
• biofuels
• microalgae