FIFTH NATIONAL CONSERVATION CONGRESS ' 211 



like charges that operators from the same region are frequently unable to discuss 

 intelligently their cost of production, especially the details. It is believed that a 

 profitable field of endeavor would be the investigation of the basic principles 

 which underlie costs and cost-keeping and the preparation of a uniform cost sheet, 

 which would be a model on which operators could base the main items of their 

 cost sheet. A uniform system of this character is essential to any organization, 

 such as the Federal Forest Service, which is continually called upon to appraise 

 stumpage, and in time would be of added value to private parties in determining 

 the value of stumpage which they may desire to sell or purchase. Equitable values 

 can not be established if the costs of operation used in fixing values for each sale 

 of timber are based on costs which are compiled in different ways. 



In connection with the uniform cost sheet blank forms for report on the va- 

 rious phases of the work should be prepared. On these are recorded data which 

 is combined ultimately in the cost sheet itself. 



It is realized that a detailed set of forms would not be applicable to all opera- 

 tions because of individual differences in conducting the business, but it is desir- 

 able that the main points should be embodied in a set of forms for general con- 

 ditions, leaving the addition of details to the individual operator. It is believed 

 in this way that order can be brought out of chaos for many operators and 

 lasting good would result. The adoption of proper accounting methods means 

 greater efficiency and usually increased economy, since the operator knows the 

 exact condition of his business. 



The number of excellent ideas on cost-keeping in use by lumbermen, if com- 

 piled and systematized, would prove invaluable to the industry. The committee 

 now has no definite recommendations to make in regard to a uniform cost-keeping 

 method and the forms on which the data should be collected, but the necessity 

 for the preparation of the same is well appreciated. 



The Compilation and Comparison of the Experience and Data Gained in 

 Carrying on the Work. — So far as can be learned there are few operators who 

 keep careful written records of the achievements of past years, and study them to 

 weed out weak points in their management and methods of operation. The most 

 that is done is to ponder over the general experience of the past and in a rather 

 unsystematic manner attempt to increase the efficiency of the work. The actual 

 situation may thus be imperfectly understood owing to the absence of carefully 

 prepared data. Striking examples of inefficiency may be detected and eliminated 

 but it is certain that many minor items escape notice. It is often the sum total 

 of the lesser evils that determine whether the operator's balance sheet shows a 

 profit or a loss. 



CAMPS 



THE location and arrangement of camps and camp buildings have, as a 

 rule, received careful attention, although there is a marked variation 

 in the kind of buildings used. There are specific cases in every region 

 where there is room for a marked improvement in the character of the living 

 quarters of the men and in camp hygiene and sanitation. 



