Skip to Main Content
U.S. Forest Service
Caring for the land and serving people

United States Department of Agriculture

Home > Search > Publication Information

  1. Share via EmailShare on FacebookShare on LinkedInShare on Twitter
    Dislike this pubLike this pub
    Author(s): A. Jefferson Jr. Palmer; Bruce G. Hansen; Bruce G. Hansen
    Date: 2002
    Source: In: Smalley, Bryan, ed. Current topics in the processing and utilization of hardwood lumber, proceedings of the 30th annual hardwood symposium; 2002 May 30 - June 1; Falls Creek Falls, TN. Memphis, TN: National Hardwood Lumber Association: 82-87.
    Publication Series: Miscellaneous Publication
    PDF: View PDF  (2.37 MB)

    Description

    In order to stay competitive and keep production costs at a minimum, wood pallet manufacturers must plan, monitor, and control their various production activities. Cost information on pallet manufacturing operations, must be gathered and analyzed so that the plant manager can determine whether certain activities are efficient and profitable. The Pallet Costing System (PCS) has been designed to compute the cost of fulfilling a pallet order by focusing on major activity centers and cost items. This paper presents PCS and describes how the program can be used to help determine pallet manufacturing costs. Alternatively, PCS may be used as a "what if" tool, wherein the manager can adjust various factors such as species mix, yield, and labor and machine costs to examine their impacts on total production cost.

    Publication Notes

    • Check the Northern Research Station web site to request a printed copy of this publication.
    • Our on-line publications are scanned and captured using Adobe Acrobat.
    • During the capture process some typographical errors may occur.
    • Please contact Sharon Hobrla, shobrla@fs.fed.us if you notice any errors which make this publication unusable.
    • We recommend that you also print this page and attach it to the printout of the article, to retain the full citation information.
    • This article was written and prepared by U.S. Government employees on official time, and is therefore in the public domain.

    Citation

    Palmer, A. Jefferson Jr.; Hansen, Bruce G. 2002. Using the pallet costing system to determine costs and stay competitive in the pallet industry. In: Smalley, Bryan, ed. Current topics in the processing and utilization of hardwood lumber, proceedings of the 30th annual hardwood symposium; 2002 May 30 - June 1; Falls Creek Falls, TN. Memphis, TN: National Hardwood Lumber Association: 82-87.

    Related Search


    XML: View XML
Show More
Show Fewer
Jump to Top of Page