Skip to Main Content
Due to a lapse in federal funding, this USDA website will not be actively updated. Once funding has been reestablished, online operations will continue.
Using the pallet costing system to determine costs and stay competitive in the pallet industryAuthor(s): A. Jefferson Jr. Palmer; Bruce G. Hansen; Bruce G. Hansen
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)
DescriptionIn 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.
- 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, firstname.lastname@example.org 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.
CitationPalmer, 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.
- PCS: a pallet costing system for wood pallet manufacturers (version 1.0 for Windows®)
- Hardwood pallet cant quality and pallet part yields
- A classification system for predicting pallet part quality from hardwood cants
XML: View XML