HARDWOOD RECORD 



2? 



ilea care of tttcoisa 



;. T&is {9 tte east of logz fes- 



feet 2t 13^^ U wtleii fa added thA 

 thes* toga ia-rt Been aaeii die? ar 

 montlt. Of eoarae, aa faat ^.^ *f:.--iTff ■; 

 a iborta^ or o»»ra2e ma : 

 <n«r adJiBtnni'nt aTcnct • 



f5) H 

 tile i-.ost 



iway from ,-.i» ...-.--i; .:!_.i 

 ezpesae cf Inadis^ and ikldr: 

 frelarht »a<i ^eceral ?xp«c*» r 

 and baaleii tA tiie mill of 

 eInaiTe of Kaaipaie.i aa '^i; - 



fS) IlTZIToaT : Tim idst izem oa tini 

 Is a recapltnlatioo of tlie balancea hi ti!i» - ; - - 



tie cost of loggtiiSr and »e ar» aow r»a<J7 t'i j- aiio.:: xiii i^i ■ ^ .■■- c&a:. 

 Total Log Cost 



TTi* setedule af aaisoimts naed ia eoajiectioii witB; 3 Iicnilier cost 



(1> SitncfAJ^: Ttii r»-pies«its atrrm'page 

 ihoQld be ciarged Into coat at 3 -^'-<i "rftrit -r- 

 if«atni<3it, ptua caxea. Jatprejt a - 

 period. A (treat maa^ Imnberc: 

 for tfie timber. Tils craatea i 



-. gi-ti't in a ^T^a 



■3rt«>(« tli^ paid 



. i i"? taten. 



- '.&i tada-j. 



5i.-j. as iaterere 



"jalen- 



-aice 



op at t&e prlea tt woald ccat " 

 Tie original coat of Jtnm--i r- ^ 

 auiat lie !!j?tir°d on a com;;' 



<2) ToTii LflG3 ABOv; 

 fated on tte preriona stateseEt and 



(3> Total Lcg C/jar : T6ia fopt- 

 rindfng atmnpase, ami S^rms SH^S per U 

 liettreeB thta and iSJS loa maa.«iT» r^jr*"- 



fl) SiW3tn.r,: TEiia coTera cost of fsttni? lo?? I. jaTorfas 



•ad deJirering to siip or doe^ fncfTTdm^ r'paira and -■- : ;- too^a and 



mpfiBes, depreciation, Sre tssaxanes ssd taxes aad aB ec^cE eiiargea ^aie^c- 

 IBS for »*pas! acd •a-w^ 



fi ■ " ; Tliia eoTPra "lost of sorting a - ■ :■ zr<^s. Tttti- 



6er. r of trama. Sti2?1,k«. rsira. gtc_ a - - - i, alai> re- 



pair: -.'.s isd T.z^,' - 



f.'; -7S 'jT5>?c^ -tfiur fioCera and "'^'^ 



taeli : .- J —-.-._- 1 and otfier _...■_._ -lie proceeds fcom. safe of 



aaEiea wfH be a credit tij ril? idr.otnit. 



■^ > L- .-riii T.-.. 1 T-:- ..--?• -..-iv.-iiag from mflT to yard and atacfc- 



' trasa, roa^iwaTa, bn^^^s jBid 

 . . . - ■ - - - Hot <*h2s-z&L wttS. any €x$Qiae 



a I « n' T^ K>A ■.•> fj^" I ' I " ll " r -' A - I - " ^'y ng, ! 



(5; Fiaa ijr> Waxcs : T&ia etwtja fe» and watcft soviet toe&nSng 

 wa^ES of employea attending fire dr~ ' ': -.-iaes asd mafff- 



tocancfr of eiiaipment, STicf; a5 tose *^ barreliSr etc- 



(*) Saws: TMa cetera all exper-T.^ .. -•._ -^u TTd f n s de^ees- 



stfos on sawa. 



fS) TrjT.r \fiTT-?ji-iT-i?-a- TTilf? lepressita tie total mgmtfJHmiTjwg 

 ^cpeoae. 



Ailwriilstfatlcn "Rrppr^e 



Nest we Lave tie admiiiistratioii eipeiLie. TMs eo-reis saJsries 

 and expense of opeTatiag ere«ull\.es above saperintemieBae- Tiis 

 wooM iaela^e eipeiise of general office loeated awaj- from fttTT, 

 •or a proportida of same wtere more tfeaa one mffl is operated. 



Totmll LcifBES Cost 



Tt^ eompletes Hie itema eiargeable to lumber eoet, aad tie 

 statement cam no-w be footed op ami tie total of SI2.M is obtaiaei 



Tlids cost statement is so prepared tiiai; the montilj- east <aa 

 fee compared -witli tiie cost for tte previoros s«atfc aad fl»r tie 

 year. To tie cost for tie vear siotild be added idle expense, 

 iefenei eiargea and east adjuatmeiit it em? ti^t save aeensalated 

 and wiiei have not been taken up direet ia any moKtily east ie 

 «rder that the yearly eo«t may be eam^ieie and iaefasde every item 

 which siorald be inelroied ia the fiaal eost of prodnet. 



At tie top of this sheet is siiowa some statistical inforiDatiflra 

 that I find eatremely valuable. The overran o- logs and prodaet 

 per ioor orf operatioa is something every op*=ri-oT shcmld fawnr. 



Idle Expssss 

 As yoa probaWy kiunr by this time the*; ::?". sheets are maAf: 

 ■p 30 that tie monthly ecsts may be anif or= az i comparative, axd 

 any eost is only nsefnl for pcrposes of ::~pariion. with past 

 performances. Therefore, in ease of a rri" ^i-ttirg down for a 

 period of more than <yne week aH expense after the first weei 

 •honld be charged to idle expense and so slowa oa tost sheets 



as a '»./- ; 

 wiea . 

 ♦am« tf; 



Ij-2- 



is 



-■- -.-A by 

 - --^—'^ are 

 : be ail-fai. 



■ief er itertaia. tiaigs "; " ' ' ? 



th-!^ - ■ -r r: ?-— ^ iri:?^ a term. o€ - • 



" '^ ai ane time for 



■ . ■ '1 - ; "" - ; ._ ;: ti» ciar^ af ■ ■ > 



iatO' the co^ for that mjsoJSi^ sa a cortiaii! <s£ tie expense is d ^ 

 and taken, up in sneeeedin^ maniha. 



Cose AjiTCszyccr^ 

 Change to this aacoanrt any adjnataKaiia thaj; p- 

 any previexia month's ensfe of msunizsiSi jsax. If i: 



beioags to prior year's operaii ••■'t to jr-,it a.:; :.;aa 



SiWOTnt. "F" I!'?' *s«e 'thaxTe tc ? "-tt^ «T^f^'::?fc '^nz 



si • ■ 5<T2Le pr ^ " . : 



be - - . -•.■=asA Gi " ■ ; c3 



bef^e eiosa^ 



them is Stle enrese fer eSstr^ng infeaesft sa plant and workias 

 tsgiS^ to costs. One goes into brisizLesg to — - - - 

 charging op interest to coat one is simply anti 

 are pnrely ■ ' -' ' :' - wh^e : 



eiEplf'T'^- a ■ r t&a"t th = ' 



it 

 C-^ ■ 

 tories, as-d. in faiti:, the ? 



I wxQ BOW ^ow yon a fc5~ -.z .__ ; : - . .;....-; _^ . .:l_; .-...i 



with tie cost sheets wiiai are for the informatioa of tie opecaiiag 

 departments. Tie^ ^ow the labor and material «ost in detail 

 and pat it ri^at np tO' those fireetly in. ^aige in s<ici siace that 

 tiey can teE instantly tie result of tier w: •" " • ' - 



SEEZESe 



While it may not be germane to tig sabjiesi before : 



like to say a few wor'i? r'??^rf±z? t^;!!™? ami traiiii-T " 



The cost statem.ent ".I'ler is t - i 



and does not cover yn ■ . : ive arriv- ; _. _ -r? 



eost O'f prodni'TTTg TirmTicy- ia doing rtrf^ stirmpage iaa beei eiarssii 

 at tie market vatie e€ tie lESaent Mnfe of tisaber. t- ' - 1 - -r: 

 and ianl fignxed at an avaage ea^ as aH frrrtiTg and ; :■ 



iarve been, banked at one priee: bnt there L? - ' . : 



there fe a considerable di^ere^iw in sawtr- i^ 



vazisos woods. It woTiId be " ■ " impasea^b^ ii*w^ver, to 



^stzxbcEte tiis average cost r-il pgaJuj cfiaffigi ^ost tie 



3iff«iatt kntis of wood,' as rio bass ejcld be arrived at exeept hj 

 Twalrnig spe ^ fffe mns sf a week or a miEmti on eaiA Mni£ «€ wood, 

 and then tiat might eiange inneediately, depetfiiig oo tie ^s^i^ 

 and qnaBty O'f tie log^ zad aM& far tie reasom that a sEniei 

 cheaper cost eauM be maSe era w nM C iim niim mi nnra of eme Tk^™i «£ 

 timber than co^iEd be made where every log ct Hmiag t&roa^ &te 

 TnfTT was o^ a diff^isit wood. Where all TrTTT»i«, g^g« and 4^aia]^ties 

 of 1^? are going tiircHE^ t£e t«p^ dail^, as iappeis is tie avezage 

 stHxti^ns iardwoQid ™^^ I ctrstend li^i*- is innposi^e. 



It is pcwrfM^ iowcver, tO' adjust the avierage eost o^f tie total 

 IKodoets f oi &e estemt of tie diSiasitfal in. the stampage v2loe. 

 Tor instance, tie average eost of man.ixfa.etiire is $SSy and errir and 

 lEsgl $5.50, TnaVtug a total (i>f ^i!0. To tRifa the staatpage am gim 

 of $3J3<7 could be ^im^^ w>»v»t»» tj[£ cost of gism txmb^ pradoceS 

 $11. W, or the stnmpage on oak of $5^9 added, i'«v™g (&e Met 

 of oak bimber prodneed $I4J>!>, aad s& an. Separate sto«k ja ei miiia 

 skoold be kept for each wood, to w±i£i ^s^zld be added its pvopae'- 

 fi<^ of iBEiiraace, taxes, and a^iier igv eaAofv carrying ekzrges. 

 As tie lumber is ^^iped ost it Aeali be tzansCezzed to a traiSin^ 

 aeeocst at a valne based em tie p^cectage of grades eat &at wiS 

 e^aal tie loffraa cost at tie wttTT^ retaizriasr the market ££f^rentials 

 betweea each grade^ carrying with it its pztipar gto^oillaa of tjhe 

 bszdeB. Tiis a cctMmt sionld also be eiai^ed witi tie lindiii^ 

 aad shipping expease, iaelnding necessary repiEng or zegza£ag 

 IB yard. Emjua e kaows aboot wiat it costs Mm to «t*I lumlwt — 

 it may be *■}« one year and aOe the rexi. brrt ov^ a period aS 

 years an average wiB be strtiek so tiat for eaei IjBC'© feet «£ 



