The forcing cone is a greatly misunderstood feature of a revolver.
The cone is CRITICAL to accuracy and it's much more than just a funnel at the rear of the barrel.
The critical dimension of a forcing cone is NOT the taper or length, it's the OUTER MOUTH diameter.
The actual mouth diameter of the cone MUST be the correct diameter, and the difference between too big and too small is tiny.
If the throat diameter is slightly too little, accuracy is bad and the gun will spit lead.
Slightly too big, and accuracy is bad.
The cone is cut with a special tool that works down the bore of the barrel.
A Tee-handled rod is inserted down the bore, and a special face cutting tool is used to cut off the rear of the barrel to set the barrel/cylinder gap.
Then another special tapered cutter tool is used to cut the actual forcing cone.
The diameter of the mouth is gaged with a special plug gage. This CANNOT be "eyeballed" or measured by any other means.
Once the cone is properly cut per the plug gage, a special brass lapping head is used to lap the cone smooth.
Here's the special tooling for cutting the gap and the cone, and lapping it:
http://www.brownells.com/aspx/NS/st...x?p=514&title=.38-.45+CALIBER+CHAMFERING+KITS
Here's the special cone plug gage:
http://www.brownells.com/aspx/NS/store/productdetail.aspx?p=626&s=2585