this undergraduate thesis is a business plan for cut-to-length operations in the ottawa valley and algonquin park forests. the purpose of the thesis is to construct a business plan with the necessary costing models that contractors need to develop a successful cut-to-length harvesting business. this will equip contractors and license holders with the necessary costing models to understand important variables in the operation and how these variables impact net profitability. this thesis uses multiple costing and revenue models to project the costs involved in extended forwarding distant applications and determine whether these conditions are economically feasible.