The amount of plastics deposited in the environment is constantly increasing. To improve their circularity, numerous research lines emerge, such as the creation of new construction materials that incorporate polymeric waste. This practice manages to extend the life cycle of the waste, avoids the consumption of limited natural resources and gives the product additional characteristics. The re-use of polyurethane foam waste as a substitute for gypsum in ceiling tiles carries technical improvements such as a decrease in the weight of the material and in its thermal conductivity, maintaining a positive fire reaction performance. The goal of this work is to analyse its economic viability. For this, the financial assessments of the PU-Gypsum product and its standard alternative are compared. The results show that the Life Cycle Cost Analysis (LCCA) of the new precast is 6% cheaper. Despite the fact that the waste processing entails an extra cost, this is widely offset by the increase in the factory’s production capacity due to its shorter drying time. The manufacturing stage represents 3/5 of the total cost for both materials. The PU-Gypsum precast is an ideal market alternative to the traditional gypsum one with improved properties and proficient in an economic level.
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