Document zowkB0wvLr38XbmYbzekkJz77

t GBpRaXA-PACXPIC CORPORATION BBSTHAX& GYPSUM DIVISION TO* _ rirHvico^Ell; K. W. Brown, Plant Manager --w---- P. J. Kowal, Regional Sales Manager J. L. Sherry, Plant office Manager FROM* R. Fredericks -- Paoli May 24,1966 SOBJECFt 19b& _ Qp^atipng Z am writing this memo to the individuals who r iare the respon sibility for the total profitability of the Act > plant. Bach of you make a major contribution to the achieve lent of our annual goals. As an operating management team, your individual efforts of selling, manufacturing and measurement of progress are reflected in the results of your operating area. To assist you in your management efforts, each of you will receive all of the financial data and operating reports necessary to enable you to know the entire details of your operation. You are instructed to request and expect all information necessary for you to do the total Job. In conjunction with this operating philosophy, I have attached copies of the plant profit and loss statement and the sales region statement of sales and expenses for the month of April. In addition, copies of our operating analysis at April 30 are attached. These analysis indicate our estimated performance against annual standard through June 30, assuming achievement of Kay and June budgets. Based upon your requests and need for data, additional reports will be provided with J/M statistics and results relating to your plant. It is my intention that each of yc*i receive for your use all the knowledge, facts and reports that are available within the Division as well as additional reports you may require. Finally, during the period from June 1 to August 15, the 1967 Planning must be completed. Bach of you and particularly the Regional Sales Manager is ejected to indicate your plans for next year. This planning should include the method, approach and timing for sales promotions, advertising, sales incentive programs, sales drives, etc,, on a regional level to achieve greater market penetration in specific target areas. SGP 0002899 1966 Operations Pag -2 May 24, 1966 In short, w are all charged and committed to the management of the Bast >11 Gypsum Division of the Georgia-Pacific Corporation. Our best combined efforts will assure the attainment of our standards ,, Continued success. RF/kww Attachments CCs K. A. McCaskill M. M. Powers H. P, Renshaw G. I , Wilson R. P Paoli M H SGP 0002900 GEORG1A-PACIF 1C CORPORATION ACME PLANT PROFIT & LOSS STATEMENT Capacity Rock Sales Plaster Sales Board, Lath & Tile Sales Joint System Sales Dens Ite SaIes Other Product Sales Total Sales Total Trade Olscounts Freight - Rock - Plaster - Board, Lath & Tl I u - Joint System - Denslte - Other Products Total Freight Total Defective Allowances Cash Discounts & Policy Allow, - Rock - Ploster - Board, Lath 4 Ti e - Joint System * Densite - Other Products Total Ce.sh Discount*. 4 3ollcy All. Net Sales - Rock - Plaster - Board, Lath 4 Tile - Joint System - Densite - Other Products Total Net Sales Rock Cost Rock Processing Cost Crushed Rock Loading Rock Inventory Difference Cost of Rock Sold Cost of Rock Used Stucco Processing Cost Plaster Raw Materials Cost Plaster Processing Cost Ploster Transfers Stucco and Plaster Inventory Difference Cost of Plaster Sold Cost of Stucco In Board Paper Cost Other Raw Material Cost Board Processing Cost Tile Raw Mater la I Cost Tile Processing Cost Board, Lath 4 Tile Transfers Board, Lath 4 Tile Inventory Difference Cost of Board, Lath 4 Tile Sold Joint System Tapes Joint System Raw Material Cost Joint System Processing C^st Joint System Transfers Joint System Inventory Dl erence Cost of Joint System Sold Cost of Other Products Sold Gross Profit - Rock - Plaster - Board, Lath 4 Tile - Joint System - Densite - Other Products Total Gross Profit Administrative Expense General Plant Expense Fixed Costs Houston Warehouse Expense Operating Prof It Home Office Administrative Selling Expense Nat Profit Before Taxes Tons Tons SM Tons Tons Tons Tons SM Tons Tons Tons Tons SM Tons Tons Tons SM Tons Tons Tons Tons Tons Tons Tons Tons Tons Tons Tons SM SM SM SM SM SM SM SM Tons Tons Tons Tons Tons Tons SM Tons Tons Annual Std. - Mo. 4 YTD JUL .9 1.9 93.0 4.2 100.0 1.1 21.2 33.4 23.4 13.4 8.0 _ZM __ a 2.4 .9 2.2 1.8 Month . Unit? 2,514 673 23,894 262 Amount V 6,506 18,205 891,137 39,866 ___Unit * <3D 27.05 37,30 i5TT6 2,514 673 23,894 262 779 t 958.495 i 10.809 1,604 6,072 206,513 5,361 .72 9.02 JU73 .''25.46;- 62 I 221.812 $ 1.260 2,514 673 23,894 262 203 172 19,864 726 ^oe> .`26 Annua I Standard Average/ Unit..-__ 37.33 /I30fry 26.77 .07 & 2.16 2,514 673 23,894 262 $ 20.965 6,501 11,961 651,572 32,898 ,.2-52 te 1*25.56 ti.67> 108 26,92 fl02.98> 717 l 703,649 21,725 2,514 12,114 309 19,003 15,122 798 798 " 673 19,351 19,351 19,351 19,351 - 0X40) S --L7L0 $ . 10,573 11,890 3,603 2,129 (698) 2.593 I 8.415 S 21,675 158,599 29,195 09,553 - - 16,626 62,436 23.694 539 539 539 458 t 396.084 S " 38, 4,665 (44,504) 9,733 262 S 8.935 S 223 2,514 4,791 673 3,546 23,894 253,488 262 23,963 .53 .10 .68 ^ 56) .79 v4.52* 2.67 " j.pj 4.25 2.86 12.50 i 8.69 1.12 .`30 (8.20, 6.Q8 1.51 - $3eS 4.63------- - -- - 70,51 16.66 "55 71.88 8.65 - 90.53 2.03 10.11 12,25 494 $ 286.282 11,017 30,800 20,043 4.545 * 219,877 18,374 >1.629,000 $ 118.517 S 643.000 * 70.000 Number of Employees * Salaried - Hour Iy Johns-ManviIle Sales: Vo I ume * Industriol Sales * Board 4 Lath Plant: Days Operated Average Oeily Production * of Capacity Production per Man Hours Man Hours per Machine Hours 28 152 2,937 M Sq. Ft. 6.9* 1.5* 19.6 686 M Sq. Ft. 99* 998 Sq. Ft. 16.7 28 154 10,000 M Sq. Ft. 4.9* 4.0* 294 640 M Sq. Ft. 85* a/O , 931 Sq. Ft. 15.9 BCSTWALL GYPSLM OIVISION Pool I, Pennsylvania April, 1966 Year-to-Date ., Unit, ___Mount Average ____ Unit 10,428 1 35,283 $ 3.38 3,280 88,261 26.91 53,914 2,026,997 37.60 iTTtB* 163,323 146.08 10,420 3,280 .3,914 1,116 6.219 i 2.320.083 1 40.204 4,046 28,600 465,538 21,449 .39 8.72 8.64 19.19 1,086 S 520.719 * ____ ?.4?5 10,426 3,280 53,914 1,118 598 961 41,572 3,170 .06 .29 .77 2.84 10,428 3,280 53,914 1,116 16 S 46.317 30,639 58,532 1,484,162 131,958 5.117 $ 1.710.408 2.94 17.85 27.53 118.02 67,060 10,428 10,428 54,687 43,809 3,655 3,655 " 1 3,280 "52771? 52,412 52,412 52,412 S 38,735 1,125 (1,315) 1. 166 $ 31,359 40,542 25,816 10,899 (6,456) (5.543) 30.323 l 66,996 435,032 85,488 259,030 .58 . 11 .49 .57 .93 7.06 2,98 " 9.24 1.28 8.30 1.63 4.94 - 53.914 2,295 2,295 2,295 - i.ne 10,428 3,280 53,914 1,118 28,411 34,099 S 909,056 t " 77694 180,704 16,464 (161,099) 1,287 S 47.885 $ . S 4.620 23,453 28,209 575,106 04,073 - 16.66 3.35 78.74 6.05 - 77.00 2.25 8.60 10.67 75.20 497 711.338 39,628 112,621 70,306 16,086 470.697 69,918 -257,626 6.2 280.000 5,744 M Sq. Ft. 5.7* 2.0* 78.5 666 M Sq. Ft. 69* 925 Sq. Ft. 17.2 SGP 0002901 GEOWG \ A -P AC \ F l C COPPORAT l ON . V' SOUTHWEST SALES REGION STATEMENT OF SALES AND EXPENSES BESTWALL GYPSUM DIVISION PaoIi, PennsyI vania Apri1, 1966 Piaster Joint System Gypsum Board Lath Ti le Other Total List Sales Trade Discounts F reight Policy A 1lowances Anticipated Allowances Cash Discounts Sales Deductions Net Sales Se 1 1ina Expenses Wages & S laries Payroll Insurance Stock Bonus Payrol1 Taxes F ixed Expenses Advertising Contributions Dues A Subscriptions Light, Heat A Power Postage Professional Services Repairs Samples Temporary Help Change Location A- Moving Empl, Unclassified (Inc. Empl. Exp.) Trade Conventions Sa 1 es Meetings Sa1es Schoo1 Pr i zes A Awards Services Purchased Stationery A Office Supplies Telephone, TWX, Telegraph Trave1 Dealer & Trade Factor Meetings Agent's Commission Home Office Charge Total Selling Expenses Up i fs Plaster Joint System Gypsum Board Lath Tile Tons Tons MSF MSF MSF Month Amount % 8,315 18,619 989,376 1,392 2,302 4.512 $ 1.024.516 $ 7,658 213,374 1,727 2,000 16,011 $ $ .761.246 * .8 1.8 96.7 .1 .2 .4 100.0 .7 20.9 .2 .2 1.7 . 23.7 .76.2 $ 13,569 282 1,239 543 605 93 - 392 " 7 3 336 " 205 530 304 1.3 - .1 .1 .1 - " .1 -- 11 314 1 - 2,135 .2 4,252 .4 52 58,600 5.9 10,345 1.0 $ 93.817 9.2 Month Avo./Unit 315. 9 26.32 135. 2 140.52 26,954. 5 36.71 44.,0 3f.64 20.,8 110.14 Annual Standard____ Amount * $ 392,000 284,000 8,014,000 61,000 60,000 - s 8.811.000 4.4 3.2 91.0 .7 .7 - 100.0 . $ 28,000 1,762,000 23,000 .3 20.0 .3 150,000 $ 1.963.000 1.7 22.3 $ 6.848.000 77.7 $ 235,000 2,000 24,000 9,000 7,000 11,000 - 5,000 2,000 - 10,000 - 4,000 2,000 3,000 5,000 2,000 18,000 68,000 306,000 148,000 $ 861.000 Annual 14,350 2,086 222,192 1,808 550 2.7 .3 .1 .1 .1 .1 " " .1 - .1 " ** .2 .8 3.5 1.7 9.8 Ava./Unit 27.32 136.15 36.07 33.79 110.00 Year-to-Date Amount _i i 59,343 93,033 2,123,669 7,929 14,430 14,769 1 2,313,173 2.6 4.0 91.9 .3 .6 .6 100.0 $ 29,010 454,787 4,285 4,000 42,334 S 534.416 1.3 19.7 .2 .2 1 .7 -23.1 i 1.77d,757 76.9 $ 7 ,738 1,128 6,820 2,871 2,998 1,234 3.2 .3 .1 .1 .1 562 235 31 1,552 " 351 367 530 944 27 " 11 1,050 9,370 20,222 52 113,509 42,014 i 277.616 " " .1 " " ~ " .4 .9 5.0 1 .8 12.0 Year-to-Date 2,247.8 695.3 57,776.9 295.1 129.5 Avo./Unit 26.40 133.80 36.76 26.87 111.43 SGP 0002902