Zróżnicowanie efektywności finansowej w Regionalnych Dyrekcjach Lasów Państwowych w roku 2011

The article presents a cross−cutting approach to the diversification of financial effectiveness in state−owned forests, i.e. in the arrangement of regional directorates. The classic TOPSIS method was used for analysis of the financial effectiveness of Regional Directorates of State Forests in 2011. The results of the analysis proved high diversification in financial effectiveness between regional directorates. The most effective directorates had high financial viability and cash efficiency and they managed their resources very effectively. The investigations proved that it is necessary to diversify management methods to achieve high financial effectiveness.