. Canadian forest industries January-June 1923. Lumbering; Forests and forestry; Forest products; Wood-pulp industry; Wood-using industries. Pioneer and Leader in the Industry (ffida lumberman ^Hibm ^ * " /bunded 1680 Recognized Authority for Forty Years Vol. 43 Toronto April 1, 1923, No. 7 Cost Records are Feature at Orillia Plant Follow an Order Through the Factory An Outline of the Cost Accounting System Employed in the Woodworking Factory of J. R. Eaton & Sons, Limited, of Orillia, Ont. Featuring the Flat per Man- hour Rate Burden Over That of Old Percentage System of Applying Ove


. Canadian forest industries January-June 1923. Lumbering; Forests and forestry; Forest products; Wood-pulp industry; Wood-using industries. Pioneer and Leader in the Industry (ffida lumberman ^Hibm ^ * " /bunded 1680 Recognized Authority for Forty Years Vol. 43 Toronto April 1, 1923, No. 7 Cost Records are Feature at Orillia Plant Follow an Order Through the Factory An Outline of the Cost Accounting System Employed in the Woodworking Factory of J. R. Eaton & Sons, Limited, of Orillia, Ont. Featuring the Flat per Man- hour Rate Burden Over That of Old Percentage System of Applying R. FAXON & SONS Limited 1 Sold to- Shipping Point- Ship by. , _ Below are particulars of Work Done To-day by my Men Outside of their own Department At the recent convention of the , Windsor in Jan- uary one of the most widely discussed topics was cost accounting. A few ideas on the subject were given by the members who appre- ciated correct cost keeping, but the majority came to the convention with an open mind on the problem. No particular cost system was discussed but a few men complained that systems they had installed were not suited to the size of their business. Of course, there are a number of ways of keeping costs, which are claimed by the users to be the best. It would seem rather peculiar then, if these well-known systems could not be adapted to any size business. Correct costs of a business is what is wanted and the smaller the business the easier it should be to bring into play the fundamental rules of the system. Many of those, who have complained about widely known cost sys- tems not suiting their needs, have very likely tried to install it them- selves without finding out what was necessary and not necessary for their size of business. Probably they got all balled up trying to use everything in the system that a business twice their size would not re- quire and finally gave it up in disgust. A representative of the "Canada Lumber- man&q


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Keywords: ., bookcentury1900, bookdecade1920, booksubjectforests, bookyear1923