This monograph presents a methodology of allocating raw material and manufacturing costs to specific products based on those product's relative market value. The concept of allocating costs based on inventoriable asset values has been referred to as cost-to-value allocations.
This monograph provides an introduction to financing timber and timberland. It is intended to be an overview of credit underwriting for such financing. Primary users would include borrowers and their accountants, attorneys and advisors.
WTD Industries, Inc. and its subsidiaries ("WTD") employ approximately twelve hundred people in the business of manufacturing lumber and related activities.
In the mid 1980's WTD implemented a drug testing program to prevent users of illegal drugs from working for or continuing to work for the Company. The program was...
During the last five years, interest in productivity-based group incentive plans for mill operations in the forest products industry has increased. In a 1983 monograph in this series titled "Company /Employee Gainsharing Programs," Michael B. McKay anticipated this trend. In that monograph, he defined "gainsharing" as a "group incentive plan."...
Many wonder why U.S. companies are not more oriented toward exporting. Increased exports certainly would help alleviate such contemporary problems as the national trade deficit. Business Week (Anon 1987) estimated that if U.S. companies had maintained their 1980 share of overseas markets, the domestic industrial output would be some 8...
The long-term timber supply situation in North America is in a tremendous state of transition. Although short-term demand and price projections are extremely important in the development of near-term strategy and business planning, long-range strategic planning should be developed using long-term projections, or secular trends, of timber demand and supply....
The purpose of this monograph is to acquaint the reader with some possible uses of a microcomputer in timber management and accounting. Examples will illustrate the basic structure of an overall timber management and accounting system.
The information contained in this monograph is tailored to the needs of the small,...
American industry is rapidly putting automatic data collection to work tracking raw materials, work-in-process (WJP), finished goods, labor, and time & attendance. Automatic data collection using bar codes, radio frequency data communications (RFDC), radio frequency identification tags (RFID), electronic data interchange (EDI), and other technologies are responsible for improved inventory...