HARDWOOD RECORD 



25 



Mr. Gooiinau said that he was soiiicwhnt oncouru^oil hy the toiu' 

 of Mr. Haiiiar's remarks, iiiasnnuh as Mr. Haiiinr liaii expressed 

 himself as haviii}; aci'epto<l the otlii-e originally in fear ami trem- 

 liling, and Mr. Cioodnian felt the same trepidation, but trusted that 

 there was at least a ehanoe of his pullinf> through. 



.V new rommittoe ou bureau of grailes was then announced as 

 follows: M. .1. Quinlan, E. A. llamar, M. .1. Fox, C. A. Goodman, 

 I,. G. Karle, G. X. Harder and 1'. S. MeLurg. 



President (.ioodman then recommended the formation of a per- 

 manent committee on efficiency in longing, manufacturing ami 

 other pha.ses of lumbering in which the association members are 

 directly interested. He said that he believed such a committee 

 would be one of the most valuable features of the association work 

 and asked that the question be given consideration. 



.1. .1. Ott of Kau Claire moved that the tjuestion be left to the 

 discretion of the president and the board of directors, who were 

 to appoint the committee and outline the work. This motion was 

 carried unanimously. 



K. A. Hamar read a telegram received from the Northern Forest 

 Protective Association inviting the association to hold its meeting 

 of logging superintendents on March 10 at Marquette. Mich. On 

 motion, the question was referred to the board, and Mr. MacLeod 

 suggested that the next meeting of the association be held at Chi- 

 cago April 30 so as to enable the men to attend the Forest Products 

 Exposition. The motion was unanimously carried. 



J. .T. Ott then moved that a vote of thanks be tendered the re- 

 tiring officers, ami also that the meeting adjourn, which motions 

 were duly carried. 



< :z;l^:sCT:o:■:ylo:ois.^cgic>i^':^3K:>^v;■^a»^l asc>!W 



contains such valuable suKUcstions that 

 here reproduced :is rciul. 



Editor's Note 



;nuUi ho used in connection with almost 



It is not the purpose of this committee to devise a system of 

 accounts covering logging operations, nor recommend forms of 

 keeping costs — for we realize that all members of this associa- 

 tion have solved these problems more or less to their own satis- 

 faction, and in view of the great variety, both in size and char- 

 acter, of the operations antl the still greater variety of conditions 

 and methods employed, the manner of accounting and reporting 

 used by each member is surely more desirable than any plan your 

 committee could make for him without knowing in detail all the 

 facts in the case. 



It is the purpose of the committee to point out ways by which 

 these various forms and methods of accounting may be made, if 

 not uniform, at least susceptible ot intelligent comparison. We 

 all recognize the value of comparison — in fact all our standards 

 and all our judgments are relative. 



There is in the logging business no absolute standard of costs; 

 no absolute standard of method. We say the cost of keeping men 

 is high compared with last year or the year before, or we may 

 mean that it is high at one camp compared with the cost at an- 

 other camp — and so with our cost of skidding, railroad building. 

 or any other subdivision of the cost of logging. We are all of 

 us quite positive in our judgments, not because we know that our 

 accounting is perfectly accurate, but because we know that it is 

 done the same way that it was done last year, or the year before 

 and that it is done the same for one camp as for another — so that 

 our accounts are extremely valuable to us and any relative change 

 in the costs at one time over another, or at one place over an- 

 other, calls for prompt investigation and often the discovery of a 

 leak of some kind, the stopping of which saves us money. 



How much more value would these records of costs have if 

 we were able to compare them not only with our own past, but 

 with all of our competitors present. In this connection, we wish 

 to borrow a comparison used by Mr. Eddy in the paper on "The 

 New Competition" which we believe is to be read at this meeting 

 of our association— the chief underlying principle of modern en- 

 lightened competition is pointed out in this paper and is exempli- 

 fied not only by the theory of our own association, but the real 

 underlying principle of all trade associations that each individual 

 member is benefited not only by knowing what his competitor is 

 lioing, but by liaving his competitor know what he is iloing. Mr. 

 Eddy imagines a race course in which each horse runs in a walled 

 alley. You will see that in such a race the winning horse might 

 have exerted himself much more than he needed to; or it may be 

 that the second best might have exerted himself a little more to 

 have won the race, and whereas along at the other end, some of 



li. (ioodniiin of Coodman. Wis. 



Association at Milwaukee. It 



uuy logging operation that it is 



the rear could have saved tin 



nth 



the horses hopelessly 

 by walking. 



Your committee is laying so much stress ou this matter, for 

 it realizes that if the members themselves do not appreciate the 

 value to themselves in comparing frankly and openly their var- 

 ious costs accounts, they will not take any interest in our effort 

 to point out means of making these comparisons. For this pur- 

 pose, your committee has prepared a "card of accounts." It has 

 endeavored to use existing phraseology as closely as may be and 

 while names in themselves are not absolutely essential, we recom- 

 mend that the members study this card of accounts carefully and 

 endeavor, as far as possible, to change any names that are now 

 used that contlict with the names in this card. Your committee 

 has also received letters and account forms from many of the 

 members, which have been of great help to it in preparing the 

 card of accounts, and as all of these forms and the letters explain- 

 ing them are of interest, we have prepared an exhibit of these 

 reports which may be examined at the close of this meeting and 

 no' doubt extra copies of any particular form may bo obtained of 

 the member who is using same. 

 cAiin Of AcrorxTs fok logging oi'i;i!.\ti<).ns ok tiiI'; .n'outii- 



i:i!N irKMI^OCIC AND IIAKDWOOD M.WfKAC- 



TlUISltS' ASSOCIATION. 



January, 1!)14 



CoxTKXTS — Dei)reciation ; I'nit of Measurement : I'nit of Expense. 



Secondary Accouxts — Cost ot Men : Cost of Horses : Cost of Machinery. 



DiACRAM OI- ACCOINTS. 

 ICXri.A.SATION OF .^OCOfXTS 



Depreci.vtion 



Horses, men, machinery, buildings, equipment, road and spurs, 

 all depreciate in value through the ravages of time, and the wear 

 and tear of use. It is not feasible to consider the depreciation 

 on all of these items as a single item of general expense to be 

 added to the cost of logging as an overhoail item. We therefore 

 indicate in the respective accounts just what items of deprecia- 

 tion should be covere<l. 



Unit of measurement — 1,000 feet. 



The legal standard of measurement of logs in the state of Wis- 

 consin is the Decimal C, but in a large part of the state operators 

 are using both the Scribner Rule and the Doyle Rule. The rela- 

 tions between these rules are not constant but vary with the size 

 of the logs. Doylo Rule may give more feet than the Scribner 

 Rule under certain conditions and in all scales the over-run is 

 greater the Inri^or the imnilu'r of pieces. 



