The Cost of Sawing Timber (COST) Module calculates the cost of operations per minute and per thousand board feet for a hardwood sawmill. It may be used independently or as a source of cost information for use in sawmill efficiency software such as the SOLVE program. Cost figures are calculated on the basis of information entered by the user. Sawmill managers use these costs as benchmarks in addressing a wide range of operational issues. SOLVE and similar sawmill analysis programs use the cost-per-minute figure derived by COST in calculating the break-even cost for logs of different species, grades, diameters, and lengths.
Palmer, A. Jefferson, Jr.; Wiedenbeck, Janice K.; Mayer, Robert W. 2005. Cost of Sawing Timber (COST) Module (Version 1.0) for Windows . Computer Program . Gen. Tech. Rep. NE-338. Newtwon Square, PA: U.S. Department of Agriculture, Forest Service, Northeastern Research Station. 18 p. Includes CD-ROM .