Metody standaryzacji kosztów jednostkowych wybranych prac z zakresu hodowli lasu

The article presents methods for standardizing the costs of the silvicultural treatments (renewals and afforestation, corrections and additions, tending). Our scope included the statistical determination of factors shaping the costs of selected works, elaborating methods of their standardization, assessment of these methods suitability for determining standard unit costs of selected silvicultural works, and selection of the method for application in the financial system of the State Forests. The data were obtained from the database of the State Forests Information System for all forest districts in the country. Information about the social background of forest districts was obtained from the Local Data Bank. Initially we analysed factors shaping the costs of forest works. The first developed method was based on the grouping of forest districts with similar natural conditions described by the forest habitat types, which are the main factor shaping the costs of silviculture. The other method consisted of technological models for the field−works using the time−consumption catalogues used in the State Forests. Each of the developed methods is characterized by specific disadvantages and advantages. The first method determines the standard costs on the basis of historical data. The use of data incurred by forest districts in previous years has a major disadvantage, as they may contain results of poor efficacy from previous periods. However, the creation of groups of forest districts with similar natural conditions by organizational units from different regions of the country with different economic and social conditions, as various regional directorates of the State Forests pursuing a specific policy on the amount of rates for services performed by forest companies limits the disadvantages. The main advantage of the other method is that it is not based on the historical data. This method also gives the forest district management the opportunity to compare rates for services provided by forestry companies with the economic environment of the forest district, thanks to the use of the average monthly gross wages in administration districts. The disadvantage of this method is the lack of source data (time−consumption) from forest districts planning costs in natural units and applying long−term agreements with forestry services companies. Full assessment of the proposed methods will be possible after comparison of standardized costs calculated by different methods with actual values.