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This manual provides harvesting managers and consultants with a simple and rapid method of identifying the effects of changing key variables which may affect harvesting costs. These key variables may include local prices of equipment, local labor costs, skidding distances, skidding speeds, load size, skidding pattern, and road costs.

The manual begins with an introduction to the principles of cost control, introduces breakeven concepts and cost equations. Then, the details of cost calculations for machine rates are presented, followed by production equations and unit cost derivations for road construction and harvesting.

A computerized system (PACE) for calculation of machine rates, road construction costs, and harvesting costs is introduced with user instructions and examples. A disk for IBM microcomputers and compatibles is included along with example data files.

The appendices include simplified procedures for equipment cost collection and field production studies.

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