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...
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 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.
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.
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 ....
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...