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    Author(s): A. Jefferson, Jr. Palmer; Cynthia D. West; Bruce G. Hansen; Marshall S. White; Hal L. Mitchell
    Date: 2002
    Source: Gen. Tech. Rep. NE-293. Newtown Square, PA: U. S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station. 15 p.
    Publication Series: General Technical Report (GTR)
    Station: Northeastern Research Station
    PDF: View PDF  (255.45 KB)

    Description

    The Pallet Costing System (PCS) is a computer-based, Microsoft Windows® application that computes the total and per-unit cost of manufacturing an order of wood pallets. Information about the manufacturing facility, along with the pallet-order requirements provided by the customer, is used in determining production cost. The major cost factors addressed by PCS are raw materials, labor, machine, and manufacturing overhead. Combined with information on current market demands, this cost information can assist in establishing a selling price for a pallet. PCS also functions as a ?what-if? analysis tool, allowing pallet producers to evaluate the impact of changes in labor cost, species, processing steps, and other factors.

    Publication Notes

    • Check the Northern Research Station web site to request a printed copy of this publication.
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    • 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.; West, Cynthia D.; Hansen, Bruce G.; White, Marshall S.; Mitchell, Hal L. 2002. PCS: a pallet costing system for wood pallet manufacturers (version 1.0 for Windows®). Gen. Tech. Rep. NE-293. Newtown Square, PA: U. S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station. 15 p.

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    Keywords

    pallets, computer, software, costing, production, manufacturing, wood

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