Document Type
Article
Publication Date
1922
Abstract
The purpose of this article is to present the practical determination of logging costs from the view point of the lumber manufacturer rather than timber logging companies as it applies particularly to the western pine lumber industry. Logging is the major element as a separate departmental function in the consideration of lumber costs. The constitutent elements of cost, i.e., direct labor, material, and overhead, as applied to logging follow the natural "flow of the product" from the standing timber to the sawmill pond, where it is turned over to the mill to be sawn into boards, planks, and timbers.
Relational Format
pamphlet
Series Title
Official Publications of the National Association of Cost Accountants, 1922 (Mar.), Vol. III, no. 12
Recommended Citation
Nelson, Horace J., "Logging costs" (1922). Publications of Accounting Associations, Societies, and Institutes. 133.
https://egrove.olemiss.edu/acct_inst/133