TY - JOUR T1 - Transalta Utilities Reporting System—A Management Tool JF - Arboriculture & Urban Forestry (AUF) JO - JOA SP - 30 LP - 34 DO - 10.48044/jauf.1990.010 VL - 16 IS - 2 AU - Sig Guggenmoos Y1 - 1990/02/01 UR - http://auf.isa-arbor.com/content/16/2/30.abstract N2 - A reporting system which provides budget status, unit costs and productivity measures can be an invaluable tool for utility managers. It permits managers to identify cost effective practises and anomalies occurring at the division level. It can expose gradations in productivity not detected by field observation. The savings from one identified poor practise may well pay the annual cost of operating the reporting system. ER -