Considering that Brazil has a wide range of raw materials for biodiesel production, and also the possibility of small scale production, there is a demand for economic methodology studies with easy implementation. The objective of this research was to demonstrate a methodology and its application to assess the costs within the production process and the biodiesel use. The methodology was applied to biodiesels originated from soybean oil, sunflower oil, chicken oil and beef tallow, which assessed the fixed and variable costs for chemical conversion of oils and fats into methyl esters in an experimental production plant. Production costs for each of the four mentioned esters are peculiar due to the initial value of each oil per liter. Also the specific cost and specific fuel consumption were evaluated for each biodiesel to determine the difference with the commercial diesel oil. The case study showed advantages for diesel oil, both in cost and consumption. Comparing the biodiesels, the beef tallow showed the lowest production costs and lower consumption.
energy; biofuel; Helianthus annus; Glycine max; consumption
