Lumber Manufacture in the Douglas Fir Region
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146 COST SEGREGATIONS The methods of segregating the various items included in the total cost of producing Douglas fir products are not uniform among the operators.
This has made it extremely difficult to obtain reliable figures of cost and to compare the costs at one plant with those at another.
The following segregations are designed to make it possible to obtain the detailed costs of producing each thousand board feet of the various classes of lumber, such as rough, dressed, green, kiln drie...d, and air dried, and to compare the relative efficiency of operatives, equipment, and trans- portation. They will also serve as a guide in quoting on orders.
An endeavor has been made to arrange the segregation in such a way that the individual items of cost can be combined to form the same major groups as those used by the mills which do not carry out refined accounting.
At most plants, the yard account is a "catchall" to which many miscel- laneous expenses are charged. From the standpoint of accurate cost segre- gating, the usual yard items may be separated as follows: transportation, shipping, air-drying, dry sheds, docks, and platforms.
What to read after Lumber Manufacture in the Douglas Fir Region?
You can find similar books in the "Read Also" column, or choose other free books by Oakleaf, H. B. (Howard B.) to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
146 COST SEGREGATIONS The methods of segregating the various items included in the total cost of producing Douglas fir products are not uniform among the operators.
This has made it extremely difficult to obtain reliable figures of cost and to compare the costs at one plant with those at another.
The following segregations are designed to make it possible to obtain the detailed costs of producing each thousand board feet of the various classes of lumber, such as rough, dressed, green, kiln drie...d, and air dried, and to compare the relative efficiency of operatives, equipment, and trans- portation. They will also serve as a guide in quoting on orders.
An endeavor has been made to arrange the segregation in such a way that the individual items of cost can be combined to form the same major groups as those used by the mills which do not carry out refined accounting.
At most plants, the yard account is a "catchall" to which many miscel- laneous expenses are charged. From the standpoint of accurate cost segre- gating, the usual yard items may be separated as follows: transportation, shipping, air-drying, dry sheds, docks, and platforms.
What to read after Lumber Manufacture in the Douglas Fir Region?
You can find similar books in the "Read Also" column, or choose other free books by Oakleaf, H. B. (Howard B.) to read onlineMoreLess
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