Factors Influencing the Efficiency of Operation of Lemon Packing-Houses: A Preliminary Report (Classic Reprint) - Hardcover

J. M. Tinley

9780366453368: Factors Influencing the Efficiency of Operation of Lemon Packing-Houses: A Preliminary Report (Classic Reprint)

Hardcover

ISBN 10: 036645336X ISBN 13: 9780366453368

Publisher: Forgotten Books, 2018

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Excerpt from Factors Influencing the Efficiency of Operation of Lemon Packing-Houses: A Preliminary Report

Needless to say, because of the small number of houses included in the preliminary study and the wide divergence of volume handled and operating condi tions, only very general and tentative conclusions could be drawn from the analysis of operating costs. In order to permit of a more detailed analysis of the cost of performing the various functions included under packing-house Operations, it was deemed desirable to departmentalize operating costs. Such a departmentalization of costs on a functional basis facilitates the determination of reasons for variations of costs as between houses. After consultation with packing-house managers and accountants of individual packing-houses and after a careful analysis of packing-house operations, it was decided that there were four main and separable functions: (1) receiving and washing of fruit; (2) storing of fruit; (3) grading of fruit out of storage; and (4) packing.

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