Degree Type


Date of Award


Degree Name

Doctor of Philosophy



First Advisor

David W. Countryman


Increased utilization of low-quality hardwoods would aid in the management options of hardwood stands. With market development, materials of poor quality could be moved to productive uses while allowing higher quality stock more growing room. A description of a concentration and marketing center is offered that is designed to provide a simple selling opportunity for land owners and timber improvement contractors;This study develops a financial spreadsheet template to aid in feasibility analysis and business planning for potential marketing center scenarios. The spreadsheet and its accompanying documentation identify input data requirements. By identifying input needs for the spreadsheet, this study covers elements of market research that are required to support financial projections. The quality of the input data is critical to the usefulness of the output reports;The financial spreadsheet provides essential statements: (a) an income statement showing profit or loss; (b) a cash-flow forecast showing the timing of receipts and disbursements; and (c) a balance sheet showing assets and liabilities. The spreadsheet also provides support schedules: (a) sales projections; (b) direct costs statement; (c) indirect operations costs; (d) marketing and administrative costs; and (e) capital purchases schedule;To help analyze a wide range of possible functional forms that a marketing center could take, the spreadsheet template is flexible in application. "What if" analysis is easily performed through alteration of input values. Financial ratios for liquidity, profitability, and debt management are provided for comparison with industry averages.



Digital Repository @ Iowa State University,

Copyright Owner

Curtis Lawrence Krambeer



Proquest ID


File Format


File Size

200 pages