728 AMERICAN FORESTRY 



to special difficulties encountered, such as inclement weather, bad bottom, or 

 similar factors. 



One of the largest operators in the Northeast has given the subject of 

 ''efficiency" in woods operations much thought. His scheme requires the col- 

 lection of data regarding the property preliminary to the beginning of opera- 

 tions; careful supervision and inspection of all parts of the woods work; and 

 a system of records in which detailed account is kept of all work to be per- 

 formed and all work actually performed. 



The plan has been developed from the management side because the 

 company has not yet satisfied itself that a piece work basis of remuneration, 

 with a bonus for superior work, is adapted to their conditions. 



The general scheme has been built up gradually and is the result of years 

 of thought and study. While it has met the needs of the particular operation 

 for which it was designed it may not be applicable in all of its details to other 

 operations. It is adapted only to large business concerns, because of the 

 added inspection and clerical force needed to carry out the plan. 



KEEPING ACCURATE RECORDS 



The system of records is of interest because of its completeness and the 

 success which has attended its use. These comprise three separate sets of 

 books known respectively as the budget, accounting and the statistic. 



The budget contains a statement of the work to be accomplished during a 

 given period, preferably for the coming season. 



It covers all phases of woods work and is made up by foremen and others 

 in charge of field work. It contains a concise statement of the exact character 

 of the work to be performed under a given foreman's direction; the dates on 

 which, or the period in which it is to be performed; the number of men, 

 animals, equipment and supplies required; and the estimated cost in detail. 

 From this budget the management learns just what work each foreman con- 

 siders essentia] ; can determine when, where, and what supplies and equip- 

 ment are needed and the approximate expense of logging for the season. The 

 company also has a standard with which the actual costs can be compared, 

 and if the estimated expense is exceeded, or additional equipment or supplies 

 called for, explanations are in order. In fact, the budget reduces loose guess 

 work to a system. 



The second branch, called accounting, deals with the records that pertain 

 to the conduct of the scheme laid down in the budget. The object is to collect 

 reliable and prompt reports regarding the operation in order that the manage- 

 ment may have a statement showing the exact status of work to date. This 

 file does not leave the office. Extracts from it may be sent out to subordinates 

 to whom it maj' concern. 



The statistical feature of the records is concerned with the accumulation 

 of the experience and data secured in carrying out the operation. This is 

 the basis of new schemes, or revision of old. It is also an office record. 



