Reestablishment of evidences and comparisons of business results in woodworking industry

The article deals with the importance and necessity of comparing business
systems among the organizations of associated labor in the timber industry as a
medium for the promotion of work and business.
Because of diversity in conversion methods, in species of wood and products, proper comparison is obtained by reducing production to a quantity of
conditional units (one cubic meter of beech sawn timber). For this purpose,
on the basis of actual calculations of the majority of mills in Croatia, relations of
conversion costs by species of wood and sawing methods have been established.
Practical application of these relations has been made for 1978 separately
for a group of mills having standard production of sawn goods and separately
for mills with two-phase conversion and production of components. Comparisons
clearly point out those mills which have above-average conversion costs and
need intervention for the promotion of work.