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.
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...
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...
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.
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 ....
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,...