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In establishing a plant or factory, the cost-benefit analysis is needed to determine the viability forsuch financial investment on the project. In this paper, the cost establishing a factory of 200,000bricks per annum capacity, for the production of high quality refractory bricks from locally availableraw materials in Nigeria was evaluated. The evaluation was conducted on the virgin refractorymaterial (100%) as well as with varied percentages (10% - 40%) of alumina additions. Theresult of cost benefit analysis indicated that, the project was viable, with the highest cost atN1,203.66 per brick as against N1,800 (at 3 years projections) of the imported brick. The paybackperiod for the capital investment was very short (within two years). The findings will aid investorsin decision makings.

Evaluation of Cost Effectiveness of Onibode Fire-Clay for Production of High Quality Refractory Bricks