Analiza ekonomiczna gospodarki przeszłej w planie urządzenia lasu

The State Forests, National Forest Holding, is increasingly burdened with the costs of nature protection, recreational development and certification. As a consequence, there is an increase in costs and limitations in forest management. The emphasis is also on different social and environmental functions, and as a result, income from the sale of wood becomes smaller. The aim of the study is to verify the concept of an analysis of the past economy in conditions of variable costs of forest administration and production (period of 10 years), which is the basis of looking for solutions to improve the efficiency of financial management at the level of the forest district. The case study was based on the forest district located in Regional Directorate of the State Forests in Krakow (southern Poland). The current forest management plan is valid for 2014−2023 period. The analysis of the past economy covers the years 2005−2014, that was nine years of validity of the previous plan of the forest management plan and the first year of validity of the current plan. Issues discussed include: cost and revenue analysis, timber sales, forest management, employment and wages, side−line activities, infrastructure management, maintenance of supervision over forests of other forms of ownership or cash flows of forest funds. Described forest district is an administrative unit with a small forest area and a large fragmentation of forest complexes. The level of the deficit was not significant, and in recent years has been decreasing. In the period under analysis, the increase in costs was proportional to the increase in revenues. The share of administrative activity costs remained at a similar level. Administrative expenses were higher than the costs of core operations. The low level of primary activity costs resulted mainly from low investment outlays. Investments in road infrastructure may be connected with increasing the attractiveness of the entity in the eyes of wood buyers and, consequently, an increase in the prices of wood raw material. In the period under analysis, the forest district undertook activities aimed at optimizing the employment. These activities led to a significant reduction in the number of employees.