APPENDIX A  Machine Cost and Work Records
APPENDIX B  Field Production Studies
APPENDIX C  PACE Data Collection Forms
Machine rates, unit costs, and machine utilization, can be compiled on a weekly basis for use in comparison and control. The weekly machine costs, accummulated over a period of time, provide estimates of the hourly machine cost or machine rate for planning and budgeting.
The basis for the weekly report is the daily report (Figure A.1). This report records the hour meter or odometer reading at the end of the day, the amounts of materials supplied to the machine, the number of machine hours worked and any additional hours worked by the operator which are not machine hours. An estimate of the production is made. Either at the end of the day, or weekly, the unit costs of the materials consumed are added to the daily report so that the daily operating costs for the machine are complete.
The daily machine cost and work record is kept for all machines. The weekly report can be compiled individually by machine or collectively for all machines of the same type using a form similar to the Weekly Machine Cost and Work Record (Figure A.2). Figure A. 2 column (25) is the weekly estimate of the machine hourly cost. Column (27) is the weekly unit production cost. Column (29) is the machine utilization for the week.
DAILY MACHINE COST AND WORK RECORDS  
Machine______________________ 
Machine No. ___________________  
Machine Meter Reading (end of day) _______________________________  
Total Km Traveled_____________________ Date_____________________  
ITEM 
Amount Used 
Unit Cost 
Total Cost 
Gasoline (liters) 



Oil, Motor Lube (kg) 



Oil, Hydraulic (liters) 



Diesel Fuel (liters) 



Grease (kg) 



Filters (number) 



Tires (number) 











Cost of Repair Parts 



Cost of Repair Labor 




TOTAL 


Day's Work  
Machine Hours______________ 
Preventive  
Hours_____________ 
Hours_____________  
Major Delay: Cause____________ 
Time__________________________  
Volume of Wood:  
Cut 
______________________________  
Loaded 
______________________________  
Transported 
______________________________  
Km of Road Built 
______________________________  
Km of Road Maintained 
______________________________  
REMARKS 
Table A.1  Definitions for Daily Machine Cost and Work Record.
Item 1 
 Equipment type 
Item 2 
 Number of machine, all machines should have numbers assigned to them, prominently displayed. 
Item 3 
 Either the engine hour meter or the odometer reading at the end of the day. 
Item 4 
 Subtract from previous day's record to get total machine hours worked or kilometers traveled. 
Item 5 
 Date 
Item 612 
 Consummable Items. Unit costs and total costs can be calculated at the end of each week by office personnel. 
Item 1314 
 Repair parts and labor. These costs can be calculated at the end of each week by office personnel. 
Item 15 
 Total cost for Items 614. 
Item 16 
 Machine hours from Item 4. 
Item 17 
 Type of other work done by machine operator off machine. 
Item 18 
 Operator hours spent on other work. 
Item 19 
 Type of preventive maintenance done. 
Item 20 
 Hours spent on preventive maintenance 
Item 21 
 Cause of any major delays. 
Item 22 
 Hours spent in major delay. 
Item 2327 
 Production per day, measured in volume cut, skidded, loaded or transported by machine, or miles of road built or maintained by equipment. 
Item 28 
 Any comments by the operator on the day's activities. 
Figure A.2. WEEKLY MACHINE COST AND WORK RECORD PART I
Figure A.2. WEEKLY MACHINE COST AND WORK RECORD PART II
Table A.2  Definitions for Weekly Machine Cost and Work Record.
Column 
Description 
1 
Enter week number. 
23 
Enter gasoline supplied and total cost summed up from the daily work sheets from the past week. 
45 
Enter motor oil supplied and total cost summed up from the daily work sheets from the past week. 
67 
Enter diesel fuel supplied and total cost summed up from the daily work sheets from the past week. 
89 
Enter grease supplied and total cost summed up from the daily work sheets from the past week. 
1011 
Enter hydraulic oil supplied and total cost summed up from the daily work sheets from the past week. 
1213 
Enter the number of filters and total cost of filters summed up from the daily work sheets from the past week. 
1415 
Enter the number of tires and the total cost summed up from the daily work sheets from the past week. 
1617 
Enter amount (if applicable) and total cost of miscellaneous materials summed up from the daily work sheets from the past week. 
1819 
Enter the repair parts cost and repair labor cost from the daily work sheets from the past week. 
2021 
Enter the equipment meter reading or odometer reading from the end of the last day of the week and subtract it from the reading from the last day of the previous week to obtain a total for the week. 
22 
Add columns 3, 5, 1, 9, 11, 13, 15, 17, 18, and 19 to obtain the total operating cost for the machine during the week. 
23 
Add the total wages including social costs for the operators and helpers using the equipment. Do not add in the labor for repairs included in Col (19). 
24 
Add up the total depreciation, interest, taxes, license, insurance and any other fixed costs and divide by 52 to establish the weekly ownership cost. Once calculated, it will usually not change during the year. 
25 
To obtain the hourly machine cost during the week, add up the operating, labor, and ownership costs and divide by the number of hours worked by the machine. 

_{} 
26 
Enter the production summed up from the daily work sheets from the past week. 
27 
Divide the total cost by the total production to determine the unit cost of production for the week. 

_{} 
28 
Enter the total number of hours the machine was scheduled to operate for the week. 
29 
Divide the total number hours the machine worked by the number of hours it was scheduled to work and multiply by 100 to calculate the machine utilization in percent. 

_{} 
The weekly cost and work report is a valuable record not only for deriving your own machine rates, but for discussions with the crew and foreman so that they are aware of the costs of machine operation.
An additional column can be added to the form to show the importance of increased machine utilization. This additional column could be called the hourly machine cost at 100% utilization. If labor is a constant cost for the week, the hourly machine rate at 100% utilization is calculated as
_{}
To estimate cycle time coefficients, the observer should study the operation until he is familiar with the elements making up the activity. A flow process chart can then be prepared to describe the elements and define the beginning and ending points of each element. A data collection form is prepared, data collected and coefficients calculated.
The observer gathering the time study data must be able to see the operation he is studying at all times. Often he must constantly move with the equipment in order to record the element times, while simultaneously keeping a safe distance from the operation.
For example, let's design a study form to develop cycle time coefficients for a skidding operation. We would like to estimate the loaded speed, unloaded speed, load size, hook time and unhook time for a rubbertired skidder. The flow process for the skidding activity would be
Element 
Element Begin (B) and End (E) Point 
Skidder travels to logs 
(B)  Skidder leaves landing. 

(E)  Skidder arrives at first log pickup point. 
Position skidder 
(B)  Skidder arrives at first log pickup point. 

(E)  Begin pulling winch line from skidder. 
Lateral outhaul 
(B)  Begin pulling winch line from skidder. 

(E)  Winch line arrives at log(s) 
Hook Log 
(B)  Winch line arrives at log(s) 

(E)  Winch line starts in toward skidder. 
Lateral Inhaul 
(B)  Winch line starts in toward skidder. 

(E)  Logs arrive at skidder. 
Intermediate Move 
(B)  Logs arrive at skidder. 

(E)  Skidder moves to next pickup point. 
Position skidder 
(B)  Skidder moves to next log pickup point. 

(E)  Begin pulling winch line from skidder. 
Lateral outhaul 
(B)  Begin pulling winch line from skidder. 

(E)  Winch line arrives at log(s) 
Hook Log 
(B)  Winch line arrives at log(s) 

(E)  Winch line starts in toward skidder. 
Lateral Inhaul 
(B)  Winch line starts in toward skidder. 

(E)  Logs arrive at skidder. 
Loaded Return to Landing 
(B)  Logs arrive at skidder. 

(E) Skidder arrives at landing. 
Unhook and deck logs 
(B)  Skidder arrives at landing. 

(E)  Skidder leaves landing. 
Using the Skidding Cycle Element Time Study Form (Table B.1), we record a sample of cycles for a rubbertired skidder.
For example, on cycle no. 1 a small rubbertired skidder leaves the landing and travels 200 meters in 1.5 minutes along the skid trail to the log pickup point. The operator turns and positions the skidder in 0.2 minutes. The helper pulls out the winch line 20 meters in 0.7 minutes. Two logs are hooked in 1.2 minutes, winched to the skid trail in 1.0 minutes. The skidder returns to the landing in 3.0 minutes. The logs are unhooked and pushed into the deck and the skidder is positioned to leave the landing in 1.6 minutes. During cycle no. 3, the logs are picked up at two points during winching. During cycle no. 4, logs are picked up at two points along the skid trail.
Summing the times for each element, our estimates for the skidding coefficients are:
Unloaded Travel Speed = 1350 m/12.8 min = 105 m/minLoaded Travel Speed = (1325 + 25) m/(18.9 + .3) min = 70 m/min
Lateral Outhaul Speed = 120 m/5.0 min = 24 m/min
Lateral Inhaul Speed = 120 m/6.2 min = 19 m/min
Position Skidder = 1.0 m/5 cycles = 0.20 min/trip
Hook Time = 13.5 min/5 cycles = 2.7 min/trip
Unhook and Deck = 8.7 min/5 cycles = 1.7 min/trip
Average number of logs per trip = 13 logs/5 cycles = 2.6 logs/trip
If the average log size is 0.5 cubic meters per log then the average load per trip is 2.6 logs per trip multiplied by 0.5 cubic meters per log or 1.3 cubic meters per trip.
Table B.1 Skidding Cycle Element Time Study Form
MACHINE RATE CALCULATIONS
DATA INPUT SHEET 1 of 2
Equipment Description _______________________________________________ 

Delivered equipment cost ($) 
____________ 


Lines and rigging ($) 
____________ 

Tires and tracks ($) 
____________ 

Salvage value ($) 
____________ 

Equipment life (years) 
____________ 


Days worked per year 
____________ 

Hours worked per day 
____________ 

Interest expense (%) 
____________ 

Percent of average annual investment for taxes, licenses, storage, insurance (%) 
____________ 

Percent of equipment depreciation for service and repairs (%) 
____________ 

Fuel consumption (liters per hour) 
____________ 

Fuel cost ($/liter) 
____________ 

Percent of fuel consumption for lubricants (%) 
____________ 

Cost of oil and lubricants ($/liter) 
____________ 

Total cost of lines ($) 
____________ 

Average life of lines (hours) 
____________ 

Cost of miscellaneous rigging ($) 
____________ 

Average life of miscellaneous rigging (hours) 
____________ 

Cost of tracks or tires ($) 
____________ 

Average life of tires or tracks (hours) 
____________ 
MACHINE RATE CALCULATIONS
DATA INPUT SHEET 2 of 2
Equipment Description 
______________________  
Base wage for 1st crew position ($/hour) 
____________  
Base wage for 2nd crew position ($/hour) 
____________  
Base wage for 3rd crew position ($/hour) 
____________  
Base wage for 4th crew position ($/hour) 
____________  
Base wage for 5th crew position ($/hour) 
____________  
Base wage for 6th crew position ($/hour) 
____________  
Fringe Benefits (% of basic wage) 
____________  
Travel time per day (hours) 
____________  
Crew operating time per day (hours) 
____________  
Supervision cost (% direct labor cost) 
____________ 
TRUCK RATE CALCULATIONS
DATA INPUT SHEET 1 of 2
Equipment Description _______________________________________________ 

Delivered equipment cost ($) 
____________ 


Tire cost ($) 
____________ 


Salvage value ($) 
____________ 

Equipment life (years) 
____________ 


Days worked per year 
____________ 


Hours worked per day 
____________ 

Interest expense (%) 
____________ 

Percent of average annual investment for taxes, licenses, storage, insurance (%) 
____________ 

Percent of equipment depreciation for service and repairs (%) 
____________ 

Fuel consumption (liters per hour) 
____________ 

Fuel cost ($/liter) 
____________ 

Percent of fuel consumption for lubricants (%) 
____________ 

Cost of oil and lubricants ($/liter) 
____________ 

Cost per tire ($) 
____________ 

Number of tires 
____________ 

Average life per tire (km) 
____________ 

Number of km used per year 
____________ 
TRUCK RATE CALCULATIONS
DATA INPUT SHEET 2 of 2
Equipment Description 
________________________  
Base wage for 1st crew position ($/hour) 
____________  
Base wage for 2nd crew position ($/hour) 
____________  
Base wage for 3rd crew position ($/hour) 
____________  
Base wage for 4th crew position ($/hour) 
____________  
Base wage for 5th crew position ($/hour) 
____________  
Base wage for 6th crew position ($/hour) 
____________  
Fringe Benefits (% of basic wage) 
____________  
Travel time per day (hours) 
____________  
Crew operating time per day (hours) 
____________  
Supervision cost (% direct labor cost) 
____________ 
ANIMAL RATE CALCULATIONS
DATA INPUT SHEET 1 of 2
Description ______________________________________________________ 

Delivered animal cost ($) 
____________ 


Salvage value ($) 
____________ 


Working life (years) 
____________ 

Delivered harness cost ($) 
____________ 


Salvage value ($) 
____________ 


Life of harness (years) 
____________ 

Delivered miscellaneous equipment ($) 
____________ 


Salvage value ($) 
____________ 


Life of miscellaneous equipment (yr) 
____________ 

Number of days worked per year 
____________ 

Hours worked per day 
____________ 

Interest Expense (%) 
____________ 

Percent of average annual investment for taxes, licenses, storage, insurance (%) 
____________ 

Percent of harness depreciation for service and repairs (%) 
____________ 

Percent of misc equip depreciation for service and repairs (%) 
____________ 

Pasture rental ($/month) 
____________ 

Cost of grain ($/month) 
____________ 

Cost of hay ($/month) 
____________ 

Cost of supplemental vitamins ($/mth) 
____________ 

Veterinarian expenses ($/month) 
____________ 

Cost of shoes ($/month) 
____________ 

After hours care ($/month) 
____________ 
ANIMAL RATE CALCULATIONS
DATA INPUT SHEET 2 of 2
Equipment Description 
______________________  
Base wage for 1st crew position ($/hour) 
_________  
Base wage for 2nd crew position ($/hour) 
_________  
Base wage for 3rd crew position ($/hour) 
_________  
Base wage for 4th crew position ($/hour) 
_________  
Base wage for 5th crew position ($/hour) 
_________  
Base wage for 6th crew position ($/hour) 
_________  
Fringe Benefits (% of basic wage) 
_________  
Travel time per day (hours) 
_________  
Crew operating time per day (hours) 
_________  
Supervision cost (% direct labor cost) 
_________ 
STUMP TO TRUCK UNIT COSTS INCLUDING LOCAL ROADS
DATA INPUT SHEET 1 OF 2
Activity 
Element 
Quantity 
Units 
Fall and buck 
Machine cost^{a} 
_________ 
$/hr 

Time to fall/buck 
_________ 
min/tree 

Volume per tree 
_________ 
m^{3} 

Delay time 
_________ 
min/hr 
Skidding or Yarding 
Machine cost^{a} 
_________ 
$/hr 

Movein time 
_________ 
hr 

Volume per cycle 
_________ 
m^{3} 

Outhaul speed 
_________ 
m/min 

Lateral outhaul 
_________ 
m/min 

speed Hook time 
_________ 
min 

Lateral inhaul 
_________ 
m/min 

speed Inhaul speed 
_________ 
m/min 

Unhook time 
_________ 
min 

Delay time 
_________ 
min/hr 
Loading 
Machine cost^{a} 
_________ 
$/hr 

Cycle time 
_________ 
min/trip 

Load size 
_________ 
m^{3}/trip 

Delay time 
_________ 
min/hr 
^{a} Complete if different from constructed data file
STUMP TO TRUCK UNIT COSTS INCLUDING LOCAL ROADS
DATA INPUT SHEET 2 OF 2
Activity 
Element 
Quantity 
Units 
Transport 
Machine cost^{a} 
_________ 
$/hr 

Distance (oneway) 
_________ 
km 

Volume per load 
_________ 
m^{3} 

Speed (unloaded) 
_________ 
km/hr 

Loading time 
_________ 
min 

Speed (loaded) 
_________ 
km/hr 

Unloading time 
_________ 
min 
Roads and Landings 
Road cost^{a} 
_________ 
$/km 

Road spacing 
_________ 
m 

Landing spacing 
_________ 
m 

Removal per ha 
_________ 
m^{3} 

Skidding weave 
_________ 
> 1 

Skidding direction (one or two way) 
_________ 
1 or 2 

Cost per landing^{a} 
_________ 
$ 

Removal per ha 
_________ 
m^{3} 
^{a} Complete if different from constructed data file