A critical appraisal of product cost estimates of buffet hutch (A furniture model by GL Furniture (Pahang) Sdn. Bhd.)

Malaysia is currently a major exporter of sawn tropical hardwood, the second largest exporter of tropical logs and is among the five exporter of plywood 1. in the world. To ensure the continued development of the industry in the furniture, Malaysia is actively pursuing a programme of promoting the increased processing of timber into the down stream products. It is doing this in order to maximise the socio-economic benefits from its indigenous and planted forest resources. One of the down-stream product of timber is furniture. To ensure the continued development of furniture industry, we have to give special attention to the cost of producing furniture products. Costing of furniture is not as simple as it seems to be. When the cost of furniture industry is favourable, then only can we enjoy the real benefits from the industry development.