Publication Details

PCS: a pallet costing system for wood pallet manufacturers (version 1.0 for Windows®)

Palmer, A. Jefferson, Jr.; West, Cynthia D.; Hansen, Bruce G.; White, Marshall S.; Mitchell, Hal L.

Year Published

2002

Publication

Gen. Tech. Rep. NE-293. Newtown Square, PA: U. S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station. 15 p.

Abstract

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.

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. https://doi.org/10.2737/NE-GTR-293.

Last updated on: February 25, 2009