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...
Internal controls have often been thought of as specific activities that are performed to ensure accounting transactions have been recorded properly and to ensure security over assets. This definition was supplemented in a previous monograph on internal controls, "Accounting Controls for a Forest Products Firm," published in January 1981 ....
This monograph describes the concept of allocating aggregate costs of logs, wood, and manufacturing to specific products based on those products' relative market values. It includes results of a survey and a general analysis of the issues involved.
This monograph provides information to companies in the forest products industry about the process of implementing a Just-In-Time (JIT) management system, including JIT purchasing and JIT manufacturing. In addition, this monograph illustrates the impact of JIT on organizational accounting and productivity. Many authors have suggested that today's globally competitive marketplace...
Families. Forestry. Two significant topics in the history of the United States and, particularly, of the Pacific Northwest. Families and forestry have been linked since the days when 19th century Americans made their way west, clearing homesteads and setting up farms and ranches. Although the nature of the forest products...
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 objective of this monograph is to illustrate how the elements of an investment analysis are brought together to form a basis for sound decisions on new plant investments. These elements include financial analysis, raw material analysis, and market analysis.
The financial analysis consists of determining the initial investment required...
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,...