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Checking our foundations: Matthews' least cost models revisited

机译:检查我们的基础:重新讨论马修斯的最低成本模型

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Logging in the U.S. South at the beginning of the twentieth century was an operating unit of manufacturing and therefore treated as a cost center. Around the middle of the century, it shifted to a service provided by standalone firms operating as "for profit" businesses. The engineering economy approach of cost control from the earlier era of company logging operations continues to be used by professionals. Increasing production to distribute "fixed costs" is a key element of many cost control approaches. The mostcommon of these, the model for identifying the point of operation where average total cost per unit is minimized, exemplified by Matthews' road spacing model, is revisited considering the complexities of the modern operating environment and the competing objectives of land management, wood supply, and for-profit contractors. South. J. Appl. For. 27(1):30-35.
机译:在20世纪初,在美国南部进行伐木是制造业的经营单位,因此被视为成本中心。在本世纪中叶左右,它转向了由以“营利”为目的的独立公司提供的服务。从公司日志记录运营的较早时代开始,采用工程经济的成本控制方法仍被专业人员所采用。增加生产以分配“固定成本”是许多成本控制方法的关键要素。其中最常见的是,结合现代经营环境的复杂性以及土地管理,木材供应的竞争目标,重新提出了以马修斯的道路间距模型为代表的用于确定单位平均总成本最小的运营点的模型。以及营利性承包商。南。 J.应用对于。 27(1):30-35。

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