The importance of the activity costs in a shipyard: a case study for floating offshore wind platforms

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.

KEYWORDS:

• Floating wind platform
• offshore renewable energy
• shipyard construction
• activity-based costing (ABC)
• management

Disclosure statement

No potential conflict of interest was reported by the authors.

ORCID

Laura Castro-Santos http://orcid.org/0000-0001-9284-1170

Vicente Diaz-Casas http://orcid.org/0000-0003-4061-611X