ECONOMIC EVALUATION OF FOREST HARVESTING WITH HARVESTER AND FORWARDER

ABSTRACT Due to the high cost of acquisition and preservation of machines used in the operations of forest harvest, it is necessary to know the profitability of its purchase and up to what point its usage is profitable. Thus the aim of this work was to evaluate economically the activities of felling and timber extraction held by skidders harvester and forwarder up to approximately 30,000 hours of work. Seventeen forest machines were used: 5 harvesters John Deere model 1270D, and 5 harvesters John Deere model 1470D, with power of 215 hp (160 kW) and 241 hp (180 kW), respectively, and 7 forwarders John Deere model 1710D, with power of 215 hp (160 kW). The data base supplied by a forestry company located in the state of Minas Gerais, Brazil, containing all the necessary information to obtain the equilibrium point, the annual equivalent cost (AEC) and the internal return rate (IRR) was used. The equilibrium point was used to determine the amount of minimum hours the machines should work. The AEC was used to determine the profitability of the operation. In 2013 it was not possible to find a number of working hours that did not cause loss for either the harvester or the forwarder. The substitution point for the harvester or the forwarder through the AEC was not found. The harvester presented investment profitability in 2011 of 67.43%. The forwarder presented an internal rate or return of 34.00% in 2011