This paper analyzes the effects of using product costs derived from an LP-model for managing the salesmen's efforts at a sawmill company. The salesmen are not controlled by sales quota, as is usual, but assessed by the accounting profit they generate. The analysis is realized by a computer...

The purpose is to find differences in return on capital for Japanese pulp and paper companies. The hypothesis is that return on capital can be explained by mill size, productivity, production line, financial data and use of wood resources. Return on capital is measured as income before tax...