Cost estimating in sawmilling industries : guidelines
BUDGETING IN SAWMILLS 28 Budgets and budgetary control 28 Budgeting sales revenues 29 The sales revenues of the sawmill 30 Budgeting shortterm expenses 33 Chapter 5. USING THE BUDGET IN SENSITIVITY ANALYSES 52 Sensitivity analysis 52 Breakeven volumes 52 Profitability as a function of both CTP and 55 sales volumes