. Canadian forest industries July-December 1923. Lumbering; Forests and forestry; Forest products; Wood-pulp industry; Wood-using industries. C AN ADA LUMBERMA M for the shingles, on the actual lumber used. We also dis- tribute the overhead expense proportionally between these operations. The other method will give you the same result in the end, as regards profits, but it does not seem to us that a manufacturer, who is operating in this method, has got a sufficient grip upon his costs. A Central Ontario lumber company remarks that "a man desires for his own information to know what all t
. Canadian forest industries July-December 1923. Lumbering; Forests and forestry; Forest products; Wood-pulp industry; Wood-using industries. C AN ADA LUMBERMA M for the shingles, on the actual lumber used. We also dis- tribute the overhead expense proportionally between these operations. The other method will give you the same result in the end, as regards profits, but it does not seem to us that a manufacturer, who is operating in this method, has got a sufficient grip upon his costs. A Central Ontario lumber company remarks that "a man desires for his own information to know what all the different departments in his business cost and we think that your correspondent figures his costs ; A Northern Ontario lumberman declares:—We believe that the inquirer is quite right in his method of book-keeping. In all of our operations we have always endeavoured to arrive at the net cost of all of our products be they, standard or by-products. If the by-products are not a seller on the market we do not consider them as an asset to us and add the cost of same to our standard products. In all cases we try to get the different costs separated. We find this very useful when we are overloaded in any one kind of manufactured article, that we want to sell at a close figure. If our costs were lumped we would not have the in- formation required, and then it would be a matter of hit or miss as to profit or loss. Our contention is that the moment you have a regular market for an article, that this article should not be considered as what is usually termed as a by- product as far as cost system is concerned. "I have no intention of getting into a controversy on a question of cost accounting in saw mills," writes a lower Quebec man. "I have, however, read over the matter re- ferred to, and would say that "Enquirer" is right. Should Be Kept Under Six Headings The manager of an eastern Quebec firm goes deeply into the question and offers some va
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Keywords: ., bookcentury1900, bookdecade1920, booksubjectforests, bookyear1923
