. Canadian forest industries July-December 1921. Lumbering; Forests and forestry; Forest products; Wood-pulp industry; Wood-using industries. Some eighty-five foot timbers for the framework of new pulp and paper mill to be erected at-Kenora. The timbers were sawn and surfaced at the Timberland Lumber Co's mill at New Westminster, B. C" consists of cost records of special interest. These tests are submitted to the membership from time to time and show on the obverse side a sketch of the work, together with its complete cost calculation, based on average rates. On the reverse side the cost


. Canadian forest industries July-December 1921. Lumbering; Forests and forestry; Forest products; Wood-pulp industry; Wood-using industries. Some eighty-five foot timbers for the framework of new pulp and paper mill to be erected at-Kenora. The timbers were sawn and surfaced at the Timberland Lumber Co's mill at New Westminster, B. C" consists of cost records of special interest. These tests are submitted to the membership from time to time and show on the obverse side a sketch of the work, together with its complete cost calculation, based on average rates. On the reverse side the cost calculation is repeated, except that material, wage and burden rates are blank. The members then insert their own rates and complete the calculations indicated, thus arriving at their own cost. The service that I have outlined may be acquired by any manu- facturer of millwork, and I hope your verdict will be that it is of sufficient merit to warrant getting the Millwork Cost Bureau well or- ganized in this state. Any millwork establishment can be conducted just as intelligently as any other business, but to do so requires a knowledge of costs. The idea that costs will not avail you anything if your competitor underbids you is poppycock. Your competitor will do a given amount of business whether you meet his price or not, and you had better straighten out your own cost problem and stick with it. Then, if need be, you can show him the light, but you cannot do that without getting right yourself. Because the Millwork Cost Bureau is a co-operative association, that does not expend its revenues in paying fat salaries to officers— only the secretary and the technical staff receive salaries—it can offer you its services at a very low cost. Each member is entitled to one copy of Cost Book "A," the privilege of enrolling any number of per- sons he may see tit in the Estimators' Correspondence Course, and one copy of the Test Book. Additional Cost Books "A" may be


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Keywords: ., bookcentury1900, bookdecade1920, booksubjectforestsandforestry